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The Hon:Vr.E..Hallifax, C.M.G., C.B..,

Colonial Secretary.

Education Dept-

BongKong

28th February, 1928

sir.

In reply to your letter, Mo. 1091/1927 of the 11th.

inet, I beg to submit the following statemert,-

(a)

Letter from the Assistant Auditor dated 18th December,

1927,- paragraph 6.

I have read with amazement the statement made by the

Assistant Auditor in sub-paragraph 4 of paragraph 6.

No words of mine could reasonably bear the construction

which has been placed upon them. hile assisting in the search

for documents in this office Wr. Dallin asked me casually why

I signed Vouchers - it not being apparent that this was part

of my duty; I replied that I did so when Yr. Irving was Director

of Education because "r. Irving required me ac to do. (This is

explained in Audit query 27/8 h.) Ris question was a general

one, and did not ap ear to have any particular reference nor

were the particular payaheetu now in question shewn to me. The

suekestion t at conse. uently the initials were added as a matter

of form, and the examinetion of Taysheets and Vouchers carried

out in a perfunctory manner, was farthest from my thoughts; it

wes neither made nor implied. I distinctly repudiate theinter-

pretation put upon my remark and enter a strong protest against

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