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collection in full, it was the first which rendered possible a

check upon the accuracy of the accounts. In previous years the

total collection had averaged about a half of the total due, and

no audit of the accounts ever took place: there is no guarantee

that in any former year there may not have been a substantial

leakage, and all the more so because there was no thoroughly

organised system of collection.

If I had arrived to take charge of a fully

organised system of collection, I could not have excused my

neglect of any proper rules or precautions, but having arrived

to find a loose and disorganised system of collection, which had

to be gradually patched up while my energies were being devoted to make it complete for the first time, and which was brought practically to completion before my departure, I would submit

that I should not be held morally or pecuniary responsible for

the small actual deficiency of some $120 in the final balancing

of the accounts.

Hon. A. M. Thomson,

Colonial Secretary.

I have etc.,

(81.) G. N. Orne,

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