4.

53

of the Colonial Regulations are being in the slightest degree evaded; the practice commented on by the Auditor has worked satisfactorily for many years, and no other practical solution of the problem has yet been put forward.

Indeed the suggestion that cheques be forwarded by post satisfies the letter of the law whilst completely contravening its obvious intentions.

sd. T. BLACK.

8. 10. 34.

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