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the whole period when the fraud was being perpetrated have looked back at any counterfoil prior to or including, the one on which his forged initials appeared as had he done so the deception would have been at once obvious. It would seem tint he must on all these occasions have taken the counterfoil receipt book direct from the hands of the Shroff and proceeded to make his examination from what appeared to him (mistakenly) to be his own last initials.
5.
Er. Jones emphasized the point that he was by profession a seaman with but little experience of office work or accounts. On the two occasions when he had acted as Assistant Harbour Master he had been accustomed to check the accounts in accordance with the system which had obtained in the Harbour office, a system which had been employed by Commander Beckwith, the holder of the substantive appointment. It had not occurred to him to question the system or to enquire why the entries in the Shroff's collection book did not show the audit mumbers or the sequence of the licences issued. It was certainly the case that the defalcations would have been apparent if he had looked back at the last counterfoil bearing what purported to be his initials. He had not considered the possibility of the forgery of his initials. The small number of licences checked daily was not necessarily a matter to arouse suspicion, as the issue of Junk Licences was most irregular, depending upon the state of the weather, the time of year, and various other circumstances.
6.
It is undoubtedly the case, as Mr. Jones states, that the duties for which he is fitted by profession and training are those comected with the out-door work of the Harbour Office, and he has had but little clerical experience. It was hardly to be expected that an officer of his standing would question the merits of a system of accounts-checking which he had been instructed to observe. In the opinion of your Committee no
responsibility attaches to Mr. Jones in respect of the neglect of
the financial instructions of the Government, whereby the defal-
-cations became possible, but they consider that, apart from the
question of the system of check employed, his conduct displays a
lack