CO129-334 - Governor Nathan - 1906 [5-7] — Page 454

པད་མ་6!༠༩༥༦,=Wi2༥.༥2) ཉི 1:| བྱ བ བ བ

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100 PY)

Enclosure 5.

449

0.

Attorney General's minute of 13th.June, 1905

27315

RECR RE: 30 JUL 06

In compliance with His excellency's command that I should give my opinior as to the extent and incidenes of the res- ponsibility of the Hon. the Treasurer, Mr.Ross and Mr. Orme respect- ively to make good the loss caused by the defalcations of the late absconding New Territories Shroff, I have to say that upon the facts. stated in His Excellency's summery, and in the reports and state- ments therein referred to, and upon a consideration of the Financial Instructions I am of the following opinion:-

There is no Financial Instruction under which the Trea- surer can be made pecuniarily responsible for the defalcations. The Financial Instruction which applies to the Treasurer in regard to the collection of revenue is No. which does not impose any pecuniary penalty for neglect to comply therewith. Instruction No.5 does not include the Treasurer within its scope. That Instruction applies to such "Heads of Departments" only as are "Sub-accountants" The opening words of No.5 are "every head of a department or other sub-accountant". The word "other" restricts the otherwise general meaning of the expression "bead of a department" to such "Heads" as are sub-accountants. The marginal note shows that to be the reaning intended.

Mr. Ross end Mr. Orme each cones I think within the danger of the literal construction of instruction 5. Each as a Collector of Crown Rent is a sub-accountant and as such is person- ally and pecuniarily responsible for the due performance of the duties of his office, and for the proper collection and custody of

all public monies receivable by him (Financial Instruction No.5): and each appears according to the letter of the instructions to be responsible for raking good the loss to the extent of one half of

the whole after deducting the amount recovered from the surety.

Ent