217
were then, as now, paid into the office by cheque or eon-
pradore order, but there is nothing to show that these
cheques and orders were not collected outside and brought
to the office by the shroff.
(b). You deny that the shroff failed to make
regular payments into the Bank. Mr.Dallin in his letter of
27th October, 1910, says that monies collected were at time
not paid into the Bank for several days at a time, and that
at times the shroff did not account for his daily collect-
ions for five or six days. The Treasury Cash Book for 1910
shows that the Harbour Department made regular payments
every other day into the Bank. It is possible that the
shroff held back monies which should have been paid in. The
Harbour Office books would show this.
5.
Under (111) you state that on the 22nd
•
October the shroff collected large sums, after the office
was closed, and docamped with them before it was re-opened.
In paragraph 7 you state that the shroff paid the money
into the Bank in the usual way on the 22nd October, return-
ing with the Rank receipts, that he then went out again and
collected large sums from certain firms, apparently in
cash, and then decamped. The intended inference is
apparently that the only Goverment money embezzled was
that collected about 1 p.m. - the time when he left the
office on the 22nd October. It should be possible to
ascertain from the "arbour Office books whether this VAS
the only money taken. In paragraph 3 of your minute of
3rd November, 1910, you stated that four firms named -
paid the shroff direct, and Hr. Dallin's report shows that
from one of them Messrs. Jardine, Matheson & Co. 匙糖23
of $833.05 due was not cellected by the shroff. It is
unlikely that the firme would make those payments at 1 p.m.
on a Saturday or that they would make such large payments
**