pris.p
بالسيارة
વા કારમાં
WA
114
There were two shroffs
of the usual counterfoil receipt book. in the office, one of whom received the money for Junk licences
and the other for Boat licences. In June of this year the
shroff who received the money for payment of Boat licences,
whose name was Lai Ving Tax appears to have pocketted some $5,800 during a period extending over about twenty days; this man has decamped from the Colony and a report, probably inoor-
rect, has been received of his decease.
5.
General Order No.315(3) reads as follows:-
"Collectors and authorised subordinates, before
"aigning receipts, must see to the accuracy of the amount stated, "that such amount is duly entered in the Cash Book, and that the
"Receipt Form is chopped by the Shroff“.
The provisions of this General Order were not carried out by Er. Lenfestoy who, whilst satisfying himself as to the accuracy of the amount received for a licence and that the receipt for had been chopped, did not ace before signing the receipt that the The practice which amount was duly entered in the Cash Book. appears to have obtained in the Junk Office was as follows:- The Shroff kept a Collection Book in which he entered or was supposed to have entered each payment as he received it; in practice however this Collection Rook was only written up twice a day; no other Cash Book was kept in the Junk Office and this Collection Book of the Shroff cannot, consider- ing the manner in which it was kept, be rogarded as a Cash Book Further than this, within the meaning of General Order 315(3). this Collection Book was never examined or compared with the Counterfoil Receipt Book by Mr.Lenfostey, but every day either the Harbour Master or the Assistant Harbour Master was, in accordance with General Order Fo.315(4), in the habit of person- ally comparing the Shroffs' Collection Book with the Counterfoil Receipt Book. This examination seams to have been the only definite, though retually defective, check undertaken in the
department