CO129-508-5 Supreme Court of Hong Kong- slackness of registry accounting methods 28-10-1927 - 23-4-1928 — Page 114

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

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Yes.

Companies pay cash for fees and Trade

Mark fees are paid in cash. For these I give receipts.

I don't think we give receipts for anything else. Most things are paid by stamps.

What check was made of moneys in the hands of

the shroff?

I asked him how much he had and what it

represented.

There was no means by which I could tell

how much he ought to have.

Does the shroff keep a shroff's cash book? No, I don't think so.

How often were payments into the Treasury made? On an average, twice a day.

You say that you saw the Distraint Register two or three times a week. Did you notice that proceeds of sale had not been paid?

No. I had been told by Hill that there were frequently delays for giving credit. I trusted the

bailiff.

What was the object in your looking at the book? I could see what work was being done and what watchmen were being employed. I always left the proceeds of sale to the bailiff.

On what duties are you employed apart from the supervision of accounts?

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It is impossible to give a comprehensive list. Taxing costs average an hour daily. Affidavits have to be taken and writs, executions, distraints, etc. attended to each case means checking the documents

and attached stamps. Deceased persons' estates take up much time - there are usually many enquiries to

there are numerous cases of deaths on ships

and these entail examination of witnesses and reference

to the S.C.A.; then there are companies' returns and

many other matters. Throughout the day I am continually

answer

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22.

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