21.
If payment is to be made to the Treasurer on the
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Registrar's direction then it would appear to be essential for the Treasurer to keep Ledger accounts for each individual matter or cause (including Summary Jurisdiction Actions and Distraints) in respect of which he receives any payment. It would in this case seem unnecessary for the Registry to do more in relation to such payments than issue the necessary "direction", keep accurate records in a financial summary on or accompanying the relevant court file, and (as a safe- guard in the event of the loss of files) a book record of what may be termed the financial progress of each cause or matter.
If on the other hand payment is to continue to be made at the Registry it is clear that the present system is defective and needs reorganization.
The system is now iadequate in that:-
(1) No receipts are given by the Registrar, the only receipt issued being the statutory receipt given by the Treasurer, (2) The cash book is not kept in a form which would enable it to be balanced periodically, and
(3) No Ledger accounts are kept in relation to Summary Jurisdiction Actions and Distraints.
The Treasurer, interpreting the Suitors' Fund Rules as requiring payment to be made direct to him by members of the public, regarded his statutory receipt as adequate and accordingly directed the Registrar not to issue a Registry receipt.
If the Registrar is to continue to receive payment he must be in aposition to account for moneys received and unless he issues a receipt at the time of payment his system of accounting will continue to be fundamentally unsound.
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