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115
I
department in order to ascertain if the amount of the Cash
received as shown in the Shroffs' Collection Book was identical
with that as shown by the Counterfoil. It is only right, however,
to add that for some-time, and at any rate up till April of this
year, Mr.Chan Pui, who is the General Accountant of the Depart-
ment, was accustomed either personally or by one of his anaist-
ants to examine daily the Counterfoils of the Liconce Rook with
the entries in the Shroffs' Collection Book; this practice
which he states was not carried out for the purpose of imposing
any check on the Junk Office but solely to enable him to ascer-
tain the amount of Cash which he would pay in to the Bank daily,
was dropped in April of this year at, according to his statement,
the direction or at any rate with the soquiescenco of the
Assistant Harbour Master. The Harbour Master, however, does not
hold the samo viow on this point nor is he of the opinion that
Mr.Chan Pui was authorised to cease this practico. Your Com-
mittee is of the opinion that, so far as Mr.Lenfostey is con-
cerned, this question is immaterial.
6.
It is unnecessary to explain at length the
ingenious way in which the absconding shroff vas enabled to
carry out his dofalcations; and it nood only be stated shortly
that he appears to have done so by, from time to time, forging
the Assistant Harbour Master's initials on the Counterfoil
Receipt Book, thus inducing the Assistant Farbour Yaater to
think when undertaking his daily oxamination of the Counterfoil
Receipt Book that he had already checked up to a further
counterfoil than was in fact the case. This is also immatorial,
however, so far as Mr.Tenfestoy is concerned.
7.
Your Committee is of the opinion that the whole
point so far as Mr.Lenfestey is concerned simply consists of
the fact that he did not carry out the very definite instruct-
ions of General Order No.315(3); had he done so, the defalcations
would have been impossible. He in his own defence frankly
states that this General Order had never to the best of his
recollection