2
ment, and in Chinese eyes the wishes of a Government are tantamount to commands; whereas an injunction, obtained at the instance of the corporation, would throw the whole odium of action upon them. It is a sentimental point which is worth considering. It is also possible that, with the British Minister at my back, I might be able to put things to Liang personally in such a light that it would be unnecessary to proceed to the extreme measure of stopping the funds; the obvious course is for him to stop drawing funds until matters are put in order, but in order to induce him to do this should want authority to put the position before him very clearly. I am, as you see, ✦ sending a copy of this letter to Addis; he should receive it about the 20th instant, and I shall be glad if you will in due course consult with him by wire and let me know your decision.
It may not be inappropriate to the present subject to enclose copies of the accounts for the past fifteen months of the Peking head office of the Tien-tsin-Pukow Railway. The new director-general declined to take over the accounts until they had been audited, so at his request they have been audited by the German auditor of the northern section and by J. K. Grant, from the meagre material furnished to them. The figures speak for themselves-10,000 taels for champagne tiffins, 5,000 taels for travelling expenses, 8,000 taels for office expenses (the office being a very ordinary and rambling Chinese house), and 40,000 taels for a mysterious college, of which no vestige can be produced either in the shape of building or students. It is really a shocking exposure of extravagance and dishonesty, and shows how skin-deep at prescnt is Chinese reform and progress, eveu among those who profess to be most enlightened. It is not that they are underpaid, for the salaries are in most instances considerably more than honest foreigners would expect in the same position; but the higher they are paid, the more the appetite for squeeze seems to be whetted. The audited accounts have gone in without comment, and although I have suggested to Cordes that we should draw the attention of the director-general to the irregularities in the expenditure, he does not seem very willing to take this action. I shall, however, approach him on the subject again, and will also consult Sir J. Jordan, since it seems to me that, the matter having been brought officially to our notice, it will be a confession of weakness to allow it to pass without remark.
Inclosure in No. 1.
Yours very truly,
E. G. HILLIER.
STATEMENT of Receipts and Expenditure of the Director-General's Office of the Tien-tsin-Pukow Railway, from February 2, 1908, to August 15, 1909.j
3
2765 bras, 1909,
CASH Expenditure of the Director-General's Office, Peking, January 2
to February 19, 1909.
By salaries and allowances, as per salary rogister
クラ
cigarettes, cigars, fruits, cakes, sērated waters, wines, and spirits,
for entertaining European visitors
Lieh Chun festival
Bre 28 JAN 10
Chingping Taels.
7,780 420
"
dinners for new year
21.300 86.0
86-0
14
additional food for first week of new year
19.950
J
mess account for the whole staff of 1st Moon..
436-0
coal and water
69-510
office rent for the 1st Moon
50·0
S
earthenware tray and letter-rack for secretary's office
9.630
Chinese stationery
69.500
» telegrams
338-579
**
telephone
4'672
75
postages
9.363
coal for all offices, 12th month
92-0
13
Ist "
92.0
tea and candles for month".
19.750
">
kerosine oil for month
33-945
17
>
travelling expenses for director-general to Tien-tain
200·020
+1
75
general secretary Lu to Shantung brooms, dusters, lamp-wicks, rain shoes
81.760
19.800
+3 extra pay for letter carriers
2.500
Chingping taels
At 94-Kuping taels
9,517·400 8,946 444
CASH Expenditure of the Director-General's Office, Peking, March 22, 1909, to April, 19, 1909.
By salaries and allowances, as per register
15
cigarettes, cigars, fruit, cakes, aerated waters, wines, spirits, for
entertaining European visitors
"mness account for whole staff
coals and water for month..
"
office rent
13
13
repairing office
་་
Foo Shing Sheng, for large tubs
Ye Taeng Sheng, for frames
Ye Ho Shuu, for wool
T
window glass
>>
telegrams
Chinese stationery
telephone, monthly subscription
Chingping Taels.
7,846-420
18.350
420.0
72-400
50.0
2.900
36-790
11.680
24.090
4.280
48-300
200-170
Receipts.
Expenditure.
2.920
33
messages
3.50
10 books--" Present Condition of Chinese Railways"
32.850
Kuping Taels
To amount received from the
northern section
+
To interest
294,381 882 822.133
By salaries and allowances
office accommodation
··
13
>
office expenses
travelling expenses..
31
sundries
11
entertaining
9,808-759
33
refund to northern section
5,275-200
43
Traffic College, held in suspense account.. balance
39,918-802
90,379-250
295,204 015
295,204 015
Kuping Taels.
" postages
7-990
tea and candles for month.
16 580
120,073 575
kerosine oil for mouth
20.805
instrumeuis, furniture, &c.
13,040-084 1,997-963
"
travelling expenses for director-general aud staff to Nanking
601.936
8,425 676
""
first class ticket, his Excellency Shun
46.260
5,213.539
travelling expenses, director-general to Tien-tsin
120.450
TT
471.167
23
34
, expenses in connection with
memorialising fees
brooms, dusters, for month
extra pay for letter carrier..
3.920
4 pairs earthenware pots and 2 pairs pomegranates
10-900
17·900
2.100
Chingping taels
9,623 495
At 94-Kuping taels
9,048 082
We hereby certify that the foregoing is a correct statement of the receipts and expenditure of the director-general's office of the Tien-tsin-Pukow Railway shown by the books in English handed us for examination.
Peking, October 18, 1909.
[Unsigned.]
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