(58)
Mr. Thurburn.--Was a book like that kept all the time you were in the Treasury? A. All the time.
Q--Did Mr. Nicolle make any alteration in it?
A. Not to my knowledge.
Q--When did you leave?
A. In March, 1892.
Mr. Thorburn. Did you ever take a balance out?
A. Yes.
Q--How often?
A. Sometimes once a year, sometimes twice a year.
Q. You balanced it?
A. Yes, in order to know what balance to carry forward for the next year.
Q. The total amount you ought to have received and the amount of arrears should balance with the amount of cash you actually did receive?
A. Yes.
Q--That balance was taken out more than once a year?
A. Yes.
Mr. Bird.--How did you do that if the columns were not added up?
A. We knew from the valuation table what we ought to receive and then we went to the ledger and saw what had been received.
The Chairman.--Do you say that when all the arrears were entered the book was balanced?
A. Yes, it was bound to balance.
Q. It was added up?
A. Yes.
Q. You have a lot of trouble to get the taxes in?
A. Yes, in fact we had to trouble the Crown Solicitor every quarter to assist us.
Q. Did you ever receive any money sent direct to you?
A. No.
Q. All money came to the shroff?
A. Sometimes a cheque was addressed to the Treasurer.
Q. Then whom did the cheques go to?
A. Sometimes they came to me to check with the book and if it agreed I should of course hand the cheque to the shroff. He keeps it until the account closes at 2.30 p.m. for the day and then he hands it to Mr. Carvalho, the cashier.
Q. And you say all the books prior to 1890 have been added up?
A. Yes.
Q. Do you know whether they have been compared with the amounts in the ledger?
A. Yes.
The Commission then adjourned until Saturday, March 18th, at 11 o'clock in the forenoon.
696
(59)
SIXTH MEETING.
March 18th, 1893.
Present: Mr. E. J. ACKROYD, Chairman,
Mr. J. THURBURN,
Mr. S. G. BIRD.
Mr. F. J. BADELEY, Secretary.
Mr. Bruce Shepherd, called.
The Chairman. What is your name? Witness.--Bruce Shepherd.
Q. You are acting Land Officer?
A. Yes.
Q. Since when have you been connected with the Land Office here?
A. Since December, 1882.
Q. It is the duty of the Land Office to send to the Treasury twice every year the Rent Roll of the Colony?
A. Yes.
Q. As a rule when do you send it?
A. Within two months. The Rent Roll is made up immediately after Christmas. It was to be copied and as a general rule it takes about two months to deliver the Rent Roll.
Q. Before you send the Rent Roll itself do you give the Treasury any note of the changes that have been made?
A. Notifications of changes are continually being sent in to the Treasurer; when, at the end of the half-year, if ever there is a change which has to be acted upon during the half, there is any difficulty in getting the Rent Roll copied so that it should occupy more than two months I have sent a supplementary Rent Roll.
Mr. Thurburn.--The Rent Roll you send in say, in February, are those rents due next June?
A. They are rents payable for the coming half-year.
Q. On June 25th?
A. Yes.
Q. From December 25th?
A. Yes, to June 24th.
The Chairman.--Then a few days after the termination of the six months the Treasurer is in receipt of all information necessary to make up their Rent Roll?
A. Yes.
Q. Do you think Rent Roll has ever been so much as six months in arrear?
A. No, never the Christmas Rent Roll, but on one or two occasions perhaps the June Rent Roll has been. It was suggested that it was not wanted because they had the supplementary Rent Roll. There are only two instances, I think, in connection
( 58 )
Mr. Thurburn.--Was a book like that kept all the time you were in the Treasury? A.All the time.
Q--Did Mr. Nicolle make any alteration in it?
A. Not to my knowledge.
Q-When did you leave?
A.-In March, 1892.
Mr. Thorburn. Did you ever take a balance out?
A.--Yes.
Q-How often?
A.Sometimes once a year, sometimes twice a year.
Q.-You balanced it ?
A. Yes, in order to know what balance to carry forward for the next year.
Q.-The total amount you ought to have received and the amount of arrears should balance with the amount of cash you actually did receive?
A.--Yes.
Q-That balance was taken out more than once a year?
A. Yes.
Mr. Bird.-How did you do that if the columns were not added up?
A.--We knew from the valuation table what we ought to receive and then we went to the ledger and saw what had been received.
The Chairman-Do you say that when all the arrears were entered the book was balanced ?
A. Yes, it was bound to balance.
Q.--It was added
A. Yes.
up ?
Q.--You have a lot of trouble to get the taxes in ?
A. Yes, in fact we had to trouble the Crown Solicitor every quarter to assist us.
Q. Did you ever receive any money sent direct to you?
A.- No.
Q.-All money came to the shroff?
A.---Sometimes a cheque was addressed to the Treasurer.
Then whom did the cheques go to?
A-Sometimes they came to me to check with the book and if it agreed I should of course hand the cheque to the shroff. He keeps it until the account closes at 2.30 p.m. for the day and then he hands it to Mr. Carvalho, the cashier.
Q.--And you say all the books prior to 1890 have been added up? A.--Yes.
Q.--Do you know whether they have been compared with the amounts in the ledger ?
A.--- Yes.
The Commission then adjourned antil Saturday, March 18th, at 11 o'clock in the forenoon.
696
( 59 )
SIXTH MEETING.
March 18th, 1893.
Present: Mr. E. J. ACKROYD, Chairman,
Mr. J. THURBURN,
Mr. S. G. BIRD.
Mr. F. J. BADELEY, Secretary.
Mr. Bruce Shepherd, called.
The Chairman.What is your name ? Witness.--Bruce Shepherd.
Q.--You are acting Land Officer ? A.--Yes.
Q. --Since when have you been connected with the Land Office here? A.---Since December, 1882.
Q.
-It is the duty of the Land Office to send to the Treasury twice every year the Rent Roll of the Colony?
A.-Yes.
Q.---As a rule when do you send it ?
A.-Within two months. The Rent Roll is made up immediately after Christmas.
It was to be copied and as a general rule it takes about two months to deliver the Rent
Roll.
Q.-Before you send the Rent Roll itself do you give the Treasury any note of the changes that have been made ?
A.--Notifications of changes are continually being sent in to the Treasurer; when- year. At the end if ever there is a change which has to be acted upon during the half, there is any difficulty in getting the Rent Roll copied so that it should occupy more than two months I have sent a supplementary Rent Roll,
Mr. Thurburn.-The Rent Roll you send in say, in February, are those rents due next June?
A. They are rents payable for the coming half year.
Q.- On June 25th ?
A.
Yes.
Q.-From December 25th ?
A.--Yes, to June 24th.
The Chairman.--Then a few days after the termination of the six months the Treasurer is in receipt of all information necessary to make up their Rent Roll?
A.-. Yes.
think Rent Roll has ever been so much as six months in arrear? -Do
you
your A.—No, never the Christmas Rent Roll, but on one or two occasions perhaps the June Rent Holl has been. It was suggested that it was not wanted because they had the supplementary Rent Roll. There are only two instances, I think, in connection
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