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frequently required at short notice. If the Treasury under- -took the printing and supplying I am of opinion that a stock would have to be kept, which would result in loss as soon as the fares were revised.
C. These tickets may be at any time required at the shortest notice and usually on Bank Holidays when the Treasury is closed. Seeing that we are running in connect- -ion with the Chinese Section all fares have to be agreed with them and it is not always possible to fix these rates much in advance. Again Chinese festivals etc., occur and on a line newly opened to traffic it is difficult to judge the number of passengers likely to travel. On these occasions we print no more than is considered actually necessary, but should the demand exceed the supply our printer is standing by. If the Treasury print they would have to supply us with sufficient tickets to meet whatever traffic was anticipated and should a (reater number travel than anticipated the Railway would be without tickets. All Excursion tickets immediately after the expiry of date for which they are available, are returned to the Accountant, counted and taken into stock and are available for future occasions. The Accountant would still have to do this, as would the
Treasury, which appears to be duplication of work without direct advantage. The ticket Printer does not have access to the blank tickets, which are kept by the Chief Account- -ant and issued to him as necessity requires. Every blank
ticket being accounted for".
3.
As there appears to be no financial regula-
-tion dealing explicitly with the question, I have the honour
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