Colonial Secretary's Office,
Hongkong, 15th June, 1907.
Sir,
In reply to your letter of the 29th ult., on the subject of the recent defalcations at Tai Po, I am directed to bring the following points seriatim to your attention.
1. It was your duty to see that the Shroff's balance in hand did not exceed the sum of $500 mentioned in Financial Instruction No. 58.
2. However defective the system of payment of salaries is alleged to have been, it is apparent that you took no steps to see that it was properly carried out.
3. You ought not to have allowed the Assistant Land Officer to alter the Rent Rolls which had already been handed over to you in your capacity of Collector.
4. You admit lack of clearness in the Cash Book entries, and that the Collection Books were not kept up to date, and you apparently do not understand that all book-keeping is only a matter of convenience for all concerned.
5. The expression "properly accounted for" is not bounded by an entry or entries in a book: it was your duty to see, in any manner, that the money paid in as Warrant Fees was credited to the Government Account in the Bank in due course.
There is nothing to show that you ever requested the Treasury to furnish a book for the purpose of noting these ...
G. N. Ürke, Esq.
Enclosure 4.
618
COPY.