CO129-469 - Governor Sir Stubbs - 1921 [9-12] — Page 79

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CONFIDENTIAL.

sir,

$5808

8 V21

75

GOVERNMENT HOUSE.

HONGKONG. 19th September, 1921.

I have the honour to acknowledge the receipt

of your Confidential despatch of the 23rd June regarding

the deficit in the Police Department.

2.

The opinion of the Director of Colonial

Audit is based on the assumption that Mr. Messer as Captain Superintendent of Police neglected to maintain effective control over the work of the accountant, and failed to discharge that responsibility regarding the financial side of the Police Department which properly rests with the Head

of the Department.

3.

It

This view appears to me to be mistaken.

must be remembered that when Mr. Messer took over the duties

of Captain Superintendent of Police in February 1913 he had practically to learn his work. He found a system of accounting which, though not ideal, gave him no anxiety as he is a very careful officer in financial matters and was able to keep a close personal supervision over those of nis subordinates who had the handling of money. Although he had to devote most of his time to learning the work of a police officer, the efficiency of his supervision in money matters is shown by the fact that it is fairly certain that none of the defalcations took place while he was Captain

Superintendent

THE RIGHT HONOURABLE

WINSTON CHURCHILL, M.P.,

&c.,

&c.

&0..