CO129-510-14 Report of committee of enquiry into discrepancies and losses in government departments in Hong Kong... 21-4-1928 - 24-10-1928 — Page 117

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Treasury in unsealed wrappers they may have been

tampered with en route, but, if as seems almost certain

to have been the case, the actual perpetrator of the

fraud or an accomplice was in the Treasury itself there

seems to have been no need for abstraction en route.

The books as will be seen above were received from

the Gaol on the 8th November and the 6th December

respectively and were taken into use on the 30th November

and the 20th December respectively.

White The first book therefore lay in reserve for 21

days and the second book lay in reserve for 14 days.

While in reserve cheque books, nominally in the

custody of Tsang On Wing, were always kept on the middle

shelf of a large safe in the General Office of the

Treasury. This is the office wherein the Cashier, the

Accountants, the Shroffs, the collection Book clerks,

the Correspondence Registry clerks, the Cask Book clerk

and other clerks werk.

The safe in question was at the opposite end of

the room from Mr. Tsang On Wing's desk and his view of

it would be obstructed.

There were two keys for this safe. One was

held

by Mr. Tsang On Wing and the other by Mr. Moosa, the

chief Revenue Clerk, in front of whose desk the safe was

placed.

This safe was thrown open on the arrival of Mr.

took Moosa each morning and a messenger always put/the

cheque book in actual use to the desk of Mr. Tsang On

Wing.

The safe, which was used namely for the safeguarding

of Collection Books, remained opened throughout the day

until 5 p.m.

The messenger then took back the cheque book in actual

use and replaced it in the safe.