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tractors account by Mr. Fisher since he knew of it when making up his accounts.

Paragraphs 20 and 21. The delay in the construction of the Post Office has been dealt with separately. I do not know to what Mr. Fisher alludes in the second paragraph.

Paragraph 22. It is true that on the final closing of the accounts it was found that the Contractor had been overpaid.

Paragraph 23. The subject of this paragraph has been dealt -726 with in my despatch No.181 of the 26th of May, 1914.

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Paragraph 28. I enclose a statement of the Engineering and Overseeing Staff employed on the works of which Hr. Fisher had charge from 1902 to 1911. In November and December, 1909, Mr. Fisher has no Assistant Engineer, owing to the resignation of Mr. Little to take up private practice in the Colony; from September, 1902, to May, 1904, from 3rd October, 1908, to 31st October, 1909,

and from 21st January to 18th February, 1910, he had one Assistant Engineer only.

I have the honour to be,

sir,

Your most obedient,

humble servant,

27 L

Governor, &c.

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