CO129-508-5 Supreme Court of Hong Kong- slackness of registry accounting methods 28-10-1927 - 23-4-1928 — Page 165

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The Hon. Mr C. McI Messer interogated by Mr. Nisbet.

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Since you became Colonial Treasurer in 1919

have you considered the financial operations of the

Registrar, other than revenue, as being outside your general management and supervision?

They are certainly not under my general manage- ment, they come under the Head of the Department, You

can't supervise. That is up to the head of the Department

the most that can be done is occasional supervision. The

only thing that comes under the Treasurer is system.

The head of the department can look to him for guidance.

The Treasurer is responsible for the system of book

keeping but not for the details. He is responsible

for system to a certain degree.

Do you consider the accounting operations of the

Registry come within the regulation requiring you to see

that a proper system of accounting is in force in every

department?

The cash book of the Suitors Fund is kept at the

Treasury. I have always taken it that the Registrar gives

a direction to someone to pay at the Treasury. Certain

of your accounts are under the Treasury. The Liquidation account is not. (Mr. Nisbet explains that the liquidation

account is not his account).

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Had I not every right to believe that the system

of book keeping was satisfactory to the Treasurer?

Yes. I don't remember any instructions for

change since I have been Treasurer. There have been no

general instructions for change.

Would you kindly state definitely whether any

inspection of my accounts has been made by a Treasury

official since you became Colonial Treasurer?

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