51. Police Department Cash Book.
As the type of Cash Book and Abstract used by the Police Department was considered to be cumbersome and unsatisfactory, Audit proposed the introduction of, and drew up a specimen form for, a record which would fulfil the dual rôle of Cash Book and Revenue Abstract. The new form of record was introduced and after having been several months in use proved to be entirely satisfactory, and resulted in a considerable saving of labour.
52. Post Office—Broadcast Receiving licences.
The authority of the Postmaster General to grant "Letters of Exemption" under the Telecommunication Ordinance of 1936, in respect of fees payable for Wireless Receiving licences, was questioned by Audit and an enquiry was made as to whether, according to information available, every person operating a wireless receiving station had paid the prescribed fee, unless specially exempted under proper authority. The former point was referred to the Crown Solicitor who expressed the opinion that action should be taken under Section 5 of the Crown Fees Ordinance 1871 in all cases where it was considered necessary to remit these fees. This was done and the Governor in Council approved of the fees being remitted in twenty-one instances. In regard to the second query the Postmaster General replied that as far as he was aware all other stations in operation in the Colony were licensed.
53. Legal Department—Payment of filing fees on certificates issued by Estate Duty Commissioner.
It was brought to notice by Audit that certificates issued by the Estate Duty Commissioner and filed for Probate were not being stamped as required by Law. Steps are now being taken to collect the required filing fee of one dollar in respect of each certificate filed. It is estimated that revenue will thereby benefit to the extent of approximately $400 annually.
54. Legal Department—Method of Accounting for Bailiffs' fees and expenses.
The practice of crediting the Suspense Account "Suitors' Fund" with fees collected by Bailiffs on account of Distraint cases and of paying their expenses from that account was questioned. While the fees collected were held by the Registrar of the Supreme Court to have been legally imposed under Section 6(2) of Ordinance No. 1 of 1883 it was agreed that the correct procedure would be to credit revenue with the fees collected and to charge the Bailiffs' expenses to an appropriate expenditure sub-head, which procedure is to be followed as from 1st January, 1940. It was further arranged to reimburse Bailiffs either by means of a fixed conveyance allowance, or by refunding actual expenses incurred, whichever method was likely to prove more satisfactory in practice.
55. Arrears of Revenue.
According to the returns rendered by departments the total arrears of revenue as at the 31st of December, 1939, amounted to $293,473.13. Of these arrears, $200,382.76 was collected by the 31st March, 1940, leaving a balance of $93,090.37 of which $577.20 was written off as irrecoverable, and $2,187.85 cancelled.
56. Included in the balance outstanding is an amount of $80,408.69 being Royalty stated to be due by a Ferry Company, which is in dispute.
57. As compared with those of the previous year the figures are:—
Outstanding at Collected by Outstanding at 31.12.38 $242,871.58 31.3.39 $200,138.93 31.3.39 $42,732.65 31.12.39 $293,473.13 31.3.40 $200,382.76 31.3.40 $93,090.37