( 4)
541
}
Auditor, the acting Treasury Cashier, and the Senior Clerk of this department; a copy of the report is enclosed for your information, from which it will be observed that the Assistant Auditor again drew attention to this matter, which I duly brought to the notice of the Government, the question, in the meantime, having arisen, owing to a member of the public having objected at not receiving a receipt at the time of payment into the Treasury, and although it was again pointed out to the Treasurer that the practice that obtained in the
Treasury was open to abuse, the Treasurer was diffident
of making any alteration in the system, being apparently satisfied that there was little risk of irregularities.
His Excellency the Governor, apparently accepted the
Treasurer's advice and decided that no action was to be
taken.
6. On, or about, the 23rd of June, 1926, it was
discovered, owing to the Crown Solicitor having sent a
legal reminder to a defaulter for rates, that the
defaulter had paid the rates, amounting to $2,045.89, by
cheque to the Treasury Shroff, Chau Lam, for which no
receipt had been given. On enquiries being instituted,
it was found that the cheque had been paid into the Bank,
apparently to cover other collections which were probably
made in cash.
After further investigations it was discovered that
Chau Lam had misappropriated, as far as it has been able
at present to ascertain, the sum of $7,707.16, and it
will be observed from the attached list that the sume
misappropriated cover several heads of revenue. The
possibility of such extensive defalcations was due, in
my