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Distraint Book or the Record of Sales Book and would be
equally valueless as a medium for checking the punctuality of payments.
(vi) The Directions to the Treasurer.
The counterfoils of these could be checked against
the entries of receipts of net proceeds in the Distraint
Book. Such a check would be of value and in the course of making it the eye would be directed to any blank spaces under the heading "Net proceeds" in the Distraint Book -
whereon enquiry should follow.
It will be noted that no ledge accounts are kept in
relation to distraint sales and their proceeds.
In the case of sales under executions records are
kept only in the Record of Sales Book and on the
relevant Court file, supplemented by the cash books and
Directions to the Treasurer, and a book called the
"Record of write of Executions" which is purely a record
of particulars of the issue of the writs and does not
purport to deal with the proceeds of sales.
There is no book equivalent to the Distraint book.
No specific written orders exist as to the duties
of the officers of the Registry in general or as to getting in the procees of sales in particular.
It is clear that one cannot look to Interpreters,
who assist in the making up of the books, or to the second
or assistant bailiffs, who are engaged very largely on
outside duties, to keep any check on whether proceeds of
sales are paid in or not.
The shroff's duties should be limited to the receipt
of money and the keeping of a shroff's cash book. He has
however performed the duty of posting on the relevant
Court files the necessary entries as to payment.
He did not at any time post entries in the Distraint
Book or the Record of Sales Book. He says that he did not
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