CO129-508-5 Supreme Court of Hong Kong- slackness of registry accounting methods 28-10-1927 - 23-4-1928 — Page 146

146

Q:9

A:9

Q:10

A:10

Q:11

A:11

a reconcilliation statement.

Mr. Melbourne has stated that the total number of

payments to the Suitors Fund in 1925 was 3737. (It is

admitted that there are abnormal year).

Would it not be practicable and is it not

desirable that ledger accounts should be kept?

It would be practicable and it is in my

opinion, essential.

The number of Ledger entries in respect of each

action would necessarily be small?

Would it not be possible for three accounts to

be kept on one Ledger folio, reducing the ledger space required to a maximum of two 1000 folio ledgers

per year?

For distraints three entries net proceeds, payment to plaintiff and payment to defendant.

For S.J. Actions it would vary according to the

number of instalments.

the

In case of distraints I have made a specimen copy

of a columnar ledger in which you could get ten accounts

per folio.

In a normal year I think a ledger of 500 folios would be ample and that would constitute a permanent

record.

The same would apply to the Suitors Fund accounts

at the Treasury.

Do you consider that the present system of recording receipts allows of a rapid and accurate bheck of the moneys which should be in the hands of the shroff

and/or should be paid to the Suitors Fund?

No. It took me several hours.

E 4