-29-
73
A.
that on the back?
That was in a series of questions raised on the amount of deposits
refunded. In that particular instance the thumb print on either the
front or back of the deposit receipt was just a mere smudge and what
I wanted to know was how you satisfied yourself that the refund was
made to the person entitled to it.
Chairman:
Your visit to Macao Office Mr. Pudney. I gather that
when you went there you found that there was in operation a system
of accounting which you had previously approved for the department
generally?
A. Yes, adapted to the restricted needs of Macao.
Q. Peculiar to the Macao Office?
A.
Q.
There was one small matter which had not been fully carried out which
I recommended should be. There is an extract from the report which
I made No.21 in the Treasury file put in, after my visit to Macao.
That was the system which you approved?
A.
Q.
On the same lines with slight modifications.
As regards Col. Reg. 301 and the use of the word 'may'. Is it or
is it not your experience that that regulation in the interests of the
safe-guarding of public revenue is applied in practically every case
in which people handle more than a negligible amount of money?
A. Yes,
I may also say that it is usually applied that it is read as
'shall' unless special exemption is granted.
Q.
A..
Have you ever, throughout your experience as an accounting officer,
have you ever known the regulation waived in the case of a person
handling considerable sums of public moneys, merely because of his
social standing or his educational qualifications or anything of
that sort?
Never.
Mr. Drummond. I rather gathered Mr. Forrest stated that he had sent
to Mr. Pudney a copy of the agreement with Mr. Kobza, was that hbfore
the agreement was completed or after?
A.
Lond after.
Adjourned to 2.30 p.m.
Page 70Page 71