- 8.
the Company without cheques, unless such cheques were intercepted and withheld from the Government's account (see page 18).
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No impropriety can be alleged in the posting of these entries by the First Bailiff immediately he sees the account sales and whether or not he has satisfied himself as to the receipt of the proceeds of sale, for the heading contains nothing to indicate receipt. It may be mentioned in passing that the First Bailiff does not necessarily see the cheque but obtains his knowledge of payment from the shroff. The Record of Sales cannot be
regarded as a book of account, as it is largely posted (from mer hearsay The difficulty is that if the entries are
before receipt of the proceeds no check can be kept, poste
through this book, on whether the proceeds are being
paid in punctually.
(iii) The Court file in the matter of each
distraint.e--srgs-a-nete-si-sie-arte
On the Court file it is the duty of the shroff to endorse a note of the date of receipt of the net proceeds and their amount,
He is required also in due course to endorse on the file a note of how the proceeds are disposed of.
To these files the Treasury receipts are attached. These files constitute in reality the only authentic record of the position with regard to any matter.
7
(iv) The so-called cash book.
The so-called cash book is nothing more than a journal recording payments into and out of the Saltor's
Fund. It could not, without immense labour, be checked
against either the Distraint Book or the Record of
Sales Book, and therefore would be useless as a medium of checking the punctuality of auctioneer's payments.
(v) The Summary and Distraint Book.
This book is seemingly a useless copy of the Cash book and would be equally difficult to check against the
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