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the Government that I inherited a long list of arrears from my predecessor; we have been working very hard during the past year with the Department under- manned, and struggling against great difficulties to make up our lee way. Now that reinforcements have arrived it must take some time to train the new Engineers to their work, and to organize the Department on a better footing. I therefore earnestly beg that as few new works as possible may be initiated until the arrears of the past are worked off, and that in future " sums largely in excess of the powers of the Department to make use of" may not be placed on the Estimates. At the same time I would add that I shall do all in my power to push forward as rapidly as possible the works in hand or sanctioned, giving priority to those which are considered most urgent. The views I have expressed are, I humbly submit, in accordance with the spirit of the Despatch under consideration.

18. With regard to the details of the Main Drainage and Sanitary Vote, in accordance with the instructions contained in your No. 1015 of 1st July, 1889, a full analysis of these accounts for the year 1880 to 30th September, 1889, was prepared and sent you on 21st November last. It was necessary to employ a special clerk for the purpose, and the preparation of these accounts occupied two and a half months. Nothing could I think more forcibly illustrate the necessity for a radical change in the system of Public Works accounts, or of the difficulties under which I labour as head of the Department with regard to questions respecting cost of works, than the fact that such a length of time was required before it could be ascertained on what items the amount of a single vote was expended.

Until a better system can be initiated under an experienced accountant much of the time of myself and assistants will continue to be wasted, as it has been in the past on matters of detail connected with the accounts which could be performed more efficiently, and far more economically, by a qualified clerk. I say this not from any wish to reduce the labour of the Engineering Staff, but solely with a view of enabling its members to devote more time to their proper duties, viz., the design and supervision of the Government Works.

I have the honour to be,

Sir,

Your most obedient Servant,

S. BROWN, Surveyor General.

The Honourable

THE COLONIAL SECRETARY.

No. 204.

SIR,

SURVEYOR GENERAL'S OFFICE,

HONGKONG, 14th August, 1890.

In accordance with the instructions contained in your Circular, No. 33, of 20th June last, I have the honour to forward herewith the Estimates for Public Works for the year 1891. I have endeavoured throughout to conform to the instructions contained in the Colonial Office Circular Despatch of 4th February, 1890. It will be observed that the Estimates now forwarded do not include the construction or maintenance of Sewerage and Water Works which have been transferred to the Water and Drainage Department.