Colonial Treasurer to Auditor, Hongkong.

Auditor,

Explanation herewith.

(Signed)

C.T.

C.HeI. MESSER.

28.3.23.

184

(a) A list of Expenditure under Miscellaneous Services

"Other" is attached. The two items causing the excess over

amounts voted in Estimates and provisional vote ($80,000) are

the first two items on the list. The first item - 1088 on

exchange #93,155.65.00 - is a book entry owing to accounta being kept by the Crown Agents in sterling and the variations

This amount cannot in exchange between sterling and silver.

be ascertained until the accounts of the year are closed.

It has always been customary to have this amount voted in the Jupplementary Appropriation Bill without any previous

provisional vote being taken.

The second item Compensation to Dairy Fam for cattle

destroyed was incurred under Section 55 of the Public Health and Buildings Ordinance No.1 of 1903 which states "The amount of compensation for animals slaughtered and "articles destroyed in connection with the disinfection of shall be fixed by "premises infected with animal diseases,

"the Colonial Veterinary Surgeon, and any person dissatisfied "with his valuation may appeal therefrom to the Governor in "Council". Payment was made under authority of the Governor

The but by an oversight no provisional vote was taken. amount was included in the difference between the credit of $199,945.79 and $379,950.75 recovered from lose on rice transactione as given in the Detailed Statement of Expendi- ture for 1920 which accompanied the Draft Supplementary

Appropriation Bill,

(b) The despatch mentioned was incorrect in so far as it stated that the sun was still recorded under "Deposit not

in closing This sum had already been credited

available".

the

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