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date of the 15th instant forwards to the Superintendent his final report on the collection of Revenue in the New Territories and states

as follows:-

Supt. I & E.

The liquor Ordinance has now been in force for over two months, it is obvious that the receipts will not pay the expenses of collection at any rate on the Western side of the Territory.

Mr. Olarke has collected January

February

$505.00 362.00

Last month was a bad month owing to Chinese New Year. I estimate the dues received from the Eastern portion of the Territory should average 500.00 dollars Mr. Last in the Western district

collects an average of $150.00 a month. It must however, be borne in mind that the San Hing Lung the largest distillery in the Territory

pays, as a matter of convenience, in Hongkong, The amount is I believe about $700.00 a month.

The monthly receipts from the Territory are therefore $1350.00 or thereabouts.

I do not think that one man could cover the whole Territory;

if Clark is left in the Eastern District and I think this should be

done there appear to me to be only two methods of dealing with the

Western istrict. The cost of collection there is at present roughly $250.00 a month the collection is $150.00 and this is of course

absurd.

Mr. Last might be given an allowance to undertake collection

in conjunction with his duties as balliff or the Police Sergeant

might be given an allowance. An objection which I foresee to the

latter alternative is that it would be creating preferential police

statione but that is of course a matter on which the C.S.P. ahould

be consulted. Mr. Last is much the senior bailiff so that question

would not arise in his case. Mr. Last is one of the few persons in

the service except myself who does not draw an increment.

His pay

is

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