CO129-379 - Governor Sir Lugard - 1911 [8-9] — Page 146

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dues. I have to request that owners, agents,etc., of vessels arriving in the waters of the Colony will pay the necessary fees for light dues into this office within 48 hours of the departure of such vessels, or, should a Sunday or a Government Holiday intervene, within 72 hours of such departure. All other fees, for survey, registration, medical examination of emigrants, engagement and discharge of seamen, etc should likewise be paid into this office not later than 48 or 72 hours after they become due as above". This circular was issued by Conmander Taylor as the result of abuses which came to light on the death of r Botelho Ivide para 14 supra), ir Messer, the then Acting Colonial Treasurer, having told Commander Taylor that receipts should not be sent out as bills, but should only be issued and signed when money is paid. The Wong Hau-nam episode shows, howev that the circular was not strictly enforced; and in a minute dated the 3rd November, 1910 Commander Taylor wrote that he then (1.e. after the defalcation) found that four firms Messrs Jar- dine Matheson & Co., Shewen Tomes & Co., Aagard Thorensen & Co. and David Sassoon & co. had failed to comply with the circular. It is precisely this failure of Vommander Taylor to personally satisfy himself that his orders wore complied with and to deviso means to prevent their evasion, which has resulted in his being held pecuniarily pre responsible.

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Commander Taylor's statement (para 5) that the bank re- ceipts, and those from the Treasury, were alwasy seen and the latter compared with the entres in the Collection (i.e. the Cash) books, by himself, personally is somewhat mieleading; for it

should be added that this personal shock by Commander Taylor was

ince

only made ever a month, while the whole point of the charge against Commander Taylor is that a check should have been made daily.

In fact the Local Auditor writes in paragraph 4 of his letter of the 28th October 1910 :"I feel confident that had all the receipts and cash balances been checked daily by a European official these gross irregularities would not have occurred".