1941-03-12 — Page 8

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PAGE 8-HONGKONG DAILY PRESS

LAMMERTS' AUCTIONS

GENERAL

UNSATISFACTORY STATE OF AFFAIRS

Continued from Page 5 on pp. 11 and 12 of C, S. o. file Io. 2867/41, The opinion of the PUBLIC AUCTION. Hon the Financial Secretary is

Tinstructions

HE Undersigned have received

to sell by

PUBLIC AUCTION

on

Wednesday, the 12th March, 1941

cammencing at 9.30 am),

ät Kowloon Naval Depot.

OLD AND SURPLUS VICTUAL- -LING STORES

comprising:-

on p. 13 of the ale

"GENERAL AGENT"

6

Shortly after this it came to my notice through unofficial channels that a Mr. E. A. von Kobza, styling himself the General Agent of the Im- migration Department Was collecting revenue on behalf of Government and making. refunds of deposits and that, further, claimants were being officially advised to apply to the "Gener Agent" if they wished to avoid delay in ob- taining refunds.

As the officer entrusted with the duty of making all payments on behalf of Government, either directly or through authorised re-

in presentatives

other depart- Clothing. Including Blankets and ments I could not allow this prae- Serge and Duck, etc... Remnants, tice to continue, Mectro Plate, Cutlery and Tabletion officer himself Linen, etc., etc.

The Immigra

was absent from his office on that day, butli at my request his assistant gave On View from Tuesday, the 11th instructions that the repayment

March, 1941.

of deposits by the General Agent was to cease forthwith,

Terms of Sale: As detailed in

Catalogue.

LAMMERT BROS.. By Appointment, Auctioneers

to the Admiralty.

PUBLIC AUCTION.

THE Undersigned have received

instructions

to sell by

PUBLIC AUCTION

Friday. the 14th March, 1941. commencing at 2.30 p.m.

+

at their Sales Room, No. 35, Han

kow Road, Kowloon,

A QUANTITY OF ¿VALUABLE

HOUSEHOLD FURNITURE

Colony were received by various, the applicant comes along with officers of the department, but he the fee to collect his permit and had not been notified as to which hands the fee to the shrom he officers were authorised to do so should receive the permit from and what amount of security these the store-keeper who records officers had furnished.

the issue in the issue side

WEDNESDAY, MARCH 12, 1941.

He gathered from the Immigra“ of the book, and the shroff tion Officer that it was derogatory | should note in his cash book the to his officers to ask them to put number of permits issued in ret Lp security.

pect of which he has received cer- Some deposits were accepted in tain fees. The shroff's cash book currency other than Hongkong should be totalled daily. The per- currency, for which he knew of mit is a receipt. no authority. Sorce money Te- Is the money received paid direct ceived, instead of being paid in tnto the Treantry or into the Ac- to the Treasury, were kept in the countant General's Account in the Immigration Office and repay-Hongkong Bank?As regards the ments made from this, which deposits each officer entrusted practice was contrary to Colonial with the duty of receiving deposits Regulations.

should keep a cash book in which he records the amount received from the receipts showing the number and amount.

Whenever it is paid into the head office it. should show pn the "receipt side the amount received by the officer post or by chit book along with from the New Territories to put

their applications. concerned.

I pointed that the accounts of my Department in Regular payments are

out to you and you allowed me to order? About normally made by the Treasury.

the middle of open a special book for the pur- January. pase.-I might have. I cannot re- member,

were

In the opinion of the Ac- countant-General, tibe diff- culties confronting the Im- migration Officer

the same as those which might be met with in any new depart- ment, but it was his opinion that with A little foresight they would have disappeared.. The situation was aggravated by the failure of the Immigra- tion Officer to take advantage of the financially trained staff at his disposal,

M

The report also mentioned that the staff engaged for the senior posts was unsuitable,

CROSS-EXAMINATION

were

Mr. Hung Chung-ping and his bride, formerly Miss Hau Kwai-

hin. (King's Studio).

After further questions asked by Members of the Commis On how many occasions do you sion, Mr. Pudney WAS cross-say that I had spoken or written examined by Mr. Forrest.

to you or to your Department

Mr. Forrest produced coples of jabout the inadequacy of shroffs?- various photographs, showing the A number of times. interior of the Immigration once. The shroffs were not all the which he passed to the chairman same? - Occasionally you had and to Mr. Pudney.

shroffs lent you by the Treasury while new ones were trained.

What do you think of the light- ing in my office?-I never thought. of it.

The next day the Immigration Officer himself and Mr. von Kobza came to see me. My report to Government in L. M. "General

NO RECORD WHATEVER Agency" gives details of the re- In a later minute to the Finan- Mr. Forrest:-As you are the only lations with the "General Agent" clal Secretary, the Accountant-official witress to be called who and it is of interest to note that General reported that the system has actually been inside my office.. whilst this report was under dis for checking the issue of permits does that give a fair picture of cussion certain revenue collections as he had recommended was only the state of affairs?—Yes.

Would you say it Was a nice by the General Agent were paid followed up tỏ the first sentor Certain of the pictures show bright room?-It is at least as into Treasury by cheques drawn officer. after which stage. there crowds in what is known as the bright as the treasury office. on the account of the "Kobza Art was no record whatever. The public enclosure. Have you seen

If we

do away with artificial Studio."

storekeeper, he found, had in his more people there?—Yes.

lighting would you say we would Do you think the fixtures are be able to work at all?—No. possession several thousand com-

You mentioned a forged note In his report to the Financia pleted permits awaiting claimants. adequate for an office such as Secretary. Mr. Pudney referred to A register designed to show the mine?-I would not like to express with printing in deep blue. the discovery of unsatisfactory issue of permits in serial number an opinion because I must know lighting arrangements state of affairs at the Immigration had been up to January 25, since he detailed working of your office office might have something to do

before I could do so. to have

with the note being accepted?- Department on several occasions then it seemed

You have been in many Govern- Yes. that he visited the Department, abandoned. The failure to main-

ment offices? Have you seen other What length of experience did but he felt compelled now to make tain this record meant that it was offices supplied with axtures of Mr. Tsul have? I should say we a formal report, for as the chief impossible to see that 100 per cent that type? It is not unusual, had him three weeks or a month,

REPORT TO F. S.

accounting officer of Government revenue was obtained.

he felt he would be personally responsible.

been

There was a similar lack of records in regard to deposits. Certain books of receipta had been duplicated and In one case three times.

Mr. Pudney reported that ho single member of the Immigratior Office staff ' was entrusted with the duty of co-ordinating and supervising the accounts and work the auditor to check existing re- generally in the department.

As a result it was impossible for

The

of that

In your first visit to my office. He was not supplied by me per think it was your first visit, you sonally. abjected to the position and ac- commodation given to the shroffs.

In any case apart from Tsui, the which were quite close to the pub-shroffs were not of great Govern-

NO EXPERIENCE

lic counter. Your Department lentment experience. That is 30. me the desks for the shroffs?-

Mr. Barton probably did.

cords. The only course would be to

the re-write

and

PRINTING OF FORMS

Would you say the Department

23

a whole has shroffs who have

less than the ordinary amount of Long before the opening of the training that shroffs in other De.

He suggested that Mr. A J. G. go back to the original source of? Taylor be appointed to organise information:

countant-General suggested in the and Mr. A. J C. Taylor of your Uke to say that.

After the opening on minutes that the operations of department

this side activities.

You referred to the hair- dresser. Do you know her?-

No.

Cont'd, Page 12, Col. 1

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NO GUM - NO SOAP - NO SPIRIT-NO STARCH

SOLE DISTRIBUTORS

1.1.400

of the Department's whole of the accounts. The Ac-omise I was in contact with you partments have? No I would not A. S. WATSON & CO., LTD.

J

Would you agree that compar-

Comprising: Teakwood Drawing Room, Dining

Mr. Pudney also mentioned Room, Bed Room and Office Furni-

that he had discovered thai ture, Chesterfield Suites, Cutlery,

an ex-bairdresser was Secre- ed for a certain time until the contact with you, mainly on matpartments like the Post Office and Ornaments, Теа Sets, Electric

ters of accounting methods, re. the Public Works Department the tary to the Department.

accounts were in order. Fans & Lamps, Crockery, Curloa,

The nancial side of affairs, he Mr. Barton, in his report of ceipts forms and on the question shroffs on the average have less

of printing forms?-Yes,

experience?-Less Government ex- Pictures, Clocks, Gramophones &

discovered, were entrusted to a January 16. stated that he found

Can you remember when Gov-perience, may be. Records, Porcelain, Glass, Alumin- lady cashier who had furnished no that there was an accounting

discontinue They are mostly young men, are um, Brass and E. P. Ware, Cook-security, with a few unsecured officer attached to the Immigra-ernment decided to

shroffs to assist her.

tion Department, with the result the printing of forms in the pri- they not? Yes.

son?-I cannot remember but the Mr. Pudney said that he had that there was no lent several shroffs to the Im-of accounts. There was no general operation was carried out in July

or August migration office, often at very cash book in existence, so that sur, short notice, and they all reported prise surveys of cash could not be lack of accommodation and that carried out it was difficult to work with the The report mentioned that each chaotic conditions in the depart shroff in the Department was in

entire control of his own collec tons, and there was no reconcilia-

the Immigration Office be suspend-November 17 I was in almost daily in my Department with other De-

ing Utensils etc., etc.

also

A. FEW PIECES OF BLACKWOOD → FURNITURE

and

2 Pairs Binoculars.

1 Reflex Camera

1 "Zenith" Radio Set (AC & DC)

1 Pair Hockey Goal Nets

On View from Thursday,

the 19th March, 1941.

Terma: Gash on Delivery

LAMMERT BROS.

AUCTIONEERS.

·LOCAL ESTATE OF

ال

ment.

NO GENERAL CASH BOOK

co-ordination

1'

Have you had complaints from the Government printers that he

He also reported to the Finan. tion of cash either by n European by another

cial Secretary that there was an insufficiency of books of accounts

in the department. There was no

was

general cash book, and there as

of expenditure was produced when the department was inspected Collection books were kept by the shroffs who did not bring their collections for entry in a general cash book.

The Immigration Officer had been making payments out of eash received, which was contrary to Colonial Re- gulations.

officer or a chief shroff

And they would not have very much outside experience?-No.

Are you aware that I have insti- tuted a system of report by which I may ascertain what the weekly turnover is? No.

The arrangements for the Ma-

was deluged with work? Yes.

The first supply of forms which you objected to were supplied by cao office were originally approved the Government printers?—Yes.

by you?--In a general way.

You paid a visit to Macha|_ re- Why were other forms, supplied

arm?The Govern-cently. Did you find the arrange- ment printers could not undertake ment you had approved of in a The daily collections up to 4 the work.

general way, were in a general p.m, were taken by the shroff to Is it not a fact that not long way being observed ?—Yes. the Treasury paid in, but money after the

Ordinance came inte

GENERAL PURPOSES received after 4 p.m. were locked operation that i told you the Im-You referred to Mr. A.J. G. Tay- up in a safe the keys and dupll-prest Account was inadequate?-lor formerly of the Supreme Court. cates of which were kept by the it was originally $1,000... shroffs themselves,

When did you first mention to me Chinese New Year was on Jan. that he had accounting "experi- CHAIRMAN'S QUESTIONS 27 and the situation was acute ence?-I cannot say. I may have At the end of Mr. Fudney's re- then, Your Department do not mentioned it in November. I cer- port, the Chief Justice sald-function on Sundays and holidays. tainly mentioned it in January. "You have been so detailed in The New Year was at a week-end. Was he specifically assigned to your report that I don't think Do you know what the Imprest my Department as an accountant? there is very much for us to ask Account was set at then?- can--No. He was assigned for gen- you, except for a few questions not remember.

eral purposes. regarding the prescribed system of book-keeping' in force.

You te

Mr. Pudney: Quite

Will you agice with me that it was $12,000?-Yes, I think so.

Allowing for the fact that there were an anusual number of people in transit through the Colony, do you now know that I was in straits at that time and I had to borrow money from a money changer? -No.

Do you know

I don't see the vou-

Regarding the registration of us there is no prescribed system permits issued, he found that the of book-keeping for any Govern- ENEMY ALIEN names of applicants were not ment Department? Local estate sworn under $12,200) always entered (provisionally) had been left by: At the fequest of the Immigra- There is a fairly well understood the late Gerald Edmund Huygen, tion Omicer, he had devised a system of book-keeping in force in an allen merchant, who died in-simple system of departmental every Department allowing for testate in Swatow on Jan. 20, 1941, checking of permite in various modification and minimum re.

A petition" by David Scott Robb, stages of issue. He was now quirements. At what would you Recently I had been in the habit chartered accountant, of the Mer- formed that the control of such put the minimum knowing the of noting on the voucher in cantile Bank, for grant of letters Permits was enforced only up to system as you do?--The system which I signed the deposit receipts. of administration of the estate of certain stage. Since these per- should start with records of blank the time of day. the deceased (limited to the col-mits served the dual purpose of permits: the serial number of all that? No. lection, preservation and liquida-receipts for cash received and permits should be recorded and chers very much myself. tion thereof and to action of the authority to enter the Colony, he the issue of blank permits for Are you acquainted with

of a completion in approved cases type of cash book devised before. of Enemy Property, stressed the importance Hongkong, and until such time as system of strict control,

should be recorded on the issue the opening of the Department?--- He complained that the stocks side of the stock book and receipt remember the one which I davis- of serially numbered receipts were on the receipt side.

There must ed. not kept up to the required be corresponding debits and cre-1. And equipped, by Mr Taylor? amount through the failure of the dits. When completed they should Yes. Immigration Oficer to inform the be handed over to the officer con- Treasury of his requirements. Oncerned who should sign them and LONDON, Mar, 11 (Reuter) The one occasion, reported Mr. Padacy, enter them on the issue side of Mr. Tsui, body of the late King Alfonso has he was met with a desperately the deposit book. The officer sign- Passport Office. He told me that the French urgent request for supplies of mg them should acknowledge re- he was quite unable to work; that frontier into Spain, states a tele- which an adequate number existed celpt, and when returned after particular form of cash book We gram to the official news agency, in the Immigration Office store signature. It should be recorded on had difficulty as you know, 1. The body will be laid to rest in “DEROGATORY” TO OFFICERS the issue side of his book and on think, regarding persons, who the Royal Vault at the Escorial in Mr. Pudney further reported the 'receipt' side of the book kept despite press notices to the "con- the next few daya,

that deposits for entry to the by the store-keeper. When finally trary, insisted on sending cash by !

Custodian

the personal representatives of the deceased should come in and take these administration thereof) "has been granted..

been taken

across

ONLY ONE SHROFF

When did you first suggest to me that Mr. Taylor be called in

WHOLESALE DEPT.

TEL. 31251

SARAH SIMPLE

a comedy

by

A. A. Milne

presented by the

D.

C.

LA.

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1

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