CO129-508-5 Supreme Court of Hong Kong- slackness of registry accounting methods 28-10-1927 - 23-4-1928 — Page 66

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

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duty of the First Bailiff to post these entries in the 6

Distraint Book.

Mr. Hill says that it was no one's duty to keep up the Distraint Book, but that he kept it up when he had time to spare. ne

He adds that he was kept going from morning to night and had no spare time.

(It is interesting to note that though Mr. O'Sullivan regards it as the duty of the First Bailiff to post these entries such entries have not been posted since he undertook Mr. Hill's duties he again says that he has no time).

Extracts

No rotached from Record

of Sales Book "H"

(ii) The Record of Sales Book.

Specimen of extracts from this book is attached

to this report and marked "H".

The entries under the headings of "Date sent"

"Distraint" "Execution" "sundry" and "Amount required"

should be entered in this book when the order for sale is

despatched to the auctioneer.

The entry "date of sale" should be posted on the day of sale if not already po sted when the order for sale is despatched.

The question of when the entries under "Account rendered" and "Net proceeds" should be posted is open to doubt.

Mr. Nisbet and Mr. Melbourne say that nothing should be inserted under the heading "Net proceeds" until

the money has been obtained from the auctioneers.

this Mr. O'Sullivan agrees.

Mr. Hill says that he posted the entries on

receipt of the Account of Sale from the auctioneer.

With

As the account of sale should in all cases have accompanied been the-BĂMe by a cheque the end arrived at would

have been the same had Mr. Hill's method been pursued and had cheques always accompanied the account, but it is

clear that many accounts of sales have been sent in by

the

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