CO129-508-5 Supreme Court of Hong Kong- slackness of registry accounting methods 28-10-1927 - 23-4-1928 — Page 107

CO129 Colonial Office Hong Kong Records 理藩院香港檔案 All

107

Q:7

A:7

0:8

A:8

Q:9

A:9

Were you always aware of the existence of the

Record of Sales book?

Yes. This book was kept by the Bailiff. It

was not specified in the list of official books of the

S.C. as it is regarded as a departmental book rather

than as a book of account. Nothing is inserted under

the heading of net proceeds of sale until the money has

been received from the auctioneers.

Did you notice that from early in 1926 as much

as three months frequently elapsed between sale and

rendition of sales account?

No, I did not notice that. It is the duty of

the Bailiff to conduct all sales, to note the dates and

when the net proceeds are paid into Court. He is the only person who can check the auctioneer. He knows what

goods are to be sold, he should be represented at the

auction and should see that the proceeds of sale are paid

in. The Record book would not be produced to me without

demand.

When directions were signed by you for the

Treasurer to receive payments on sales what documents

were produced to you?

Cheques often come to me. The Bailiff receives

the cheque and notes the amount and pays over to the

shroff. The shroff makes out the direction order or one

7

of the clerks does so to help him. The file would be

produced to me but not the book.

0:10

Was the actual cash or cheque for payment in

produced to you?

A:10

Cash would not be brought but cheques requiring

endorsement would. I would not see or count the cash,

but would see the endorsement on the writ and the

Treasury receipt.

15.

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