542
2. I find that the Commission appointed for the purpose, inter alia, of report- ing to what extent, if any, I was to blame with regard to the Treasury defalcations, consider that I am to blame for not having had the 1890 Rent Roll promptly balanced.
3. While deeply regretting that my failure to appreciate, on taking up office, the importance of having my predecessor's Rent Roll promptly balanced should have resulted in unduly delaying the discovery of the existence of defalcations, I would beg to call attention to the fact that 1891 was a very busy year, there being constant meetings of Executive and Legislative Council, that my time was much taken up with the transfer of the Opium Farm and the framing of new Opium Ordinances, that every item of Treasury work was a complete novelty to me, that when the Local Auditor drew my attention to the fact that the 1890 Rent Roll had not been balanced I endeavoured to get it made up, but that, as I did not understand that he was unable to audit the accounts properly without it (as a matter of fact the correctness of the 1890 accounts was certified to by the Comptroller and Auditor General last year), I did not insist in the face of ALVES' plea of overwork, on its being at once balanced, that, to the best of my belief, no further reference was made to the matter up to the time of my going on leave when the balancing was 15 months in arrear (which, as shewn in the Report of the Commission, was no extraordinary thing in the annals of the Treasury), and that my locum tenens is positive that the fact of its not being balanced was not brought to his notice while acting for me, though the fact of the 1891 Roll not being balanced was.
I have the honour to be,
Sir,
Your obedient servant,
N. G. MITCHELL-INNES,
Treasurer.
The Honourable G. T. M. O'BRIEN, C.M.G.,
$c.,
Colonial Secretary, &L.,
&c.
SIR,
Enclosure No. 3.
(Colonial Secretary to Mr. N. G. Mitchell-Innes.)
COLONIAL SECRETARY'S OFFICE,
HONGKONG, 11th April, 1893.
I am directed to inform you that the Governor has perused the Report of the Commission appointed to enquire into the Treasury defalcations, copy of which has been forwarded to you with my letter of even date, with extreme regret.
your
2. From the Report and the Evidence attached to it, His Excellency is unable to avoid the conclusion that you have continuously neglected the duties of your office. Quite irrespective of any obligations cast upon you by the Financial Instructions, it was your elementary duty as Treasurer not only to see that the revenue was promptly collected, but to see that when it reached
Office it was all immediately placed to the credit of the Government. This is, in fact, the primary duty of all Treasurers, and it was obviously the primary duty of the office to which you were appointed at the beginning of 1891, and for which you have since been drawing your salary. But the Governor, to his great surprise and regret, learns from the Report of the Commission, and the Evidence recorded by them, that so far as at present appears neither by checking your books, nor in any other way that could be discovered by the Commission, have you taken any steps to fulfil your duty of ensuring that the revenue which reached your Office was all placed to the credit of the Government. His Excellency further learns that the result of this neglect of duty on your part has been that misappropriations of public moneys in the Treasury, which commenced before you assumed charge, remained undetected for years, and continued on a large scale during your tenure of office.
3. In these circumstances it has been His Excellency's painful duty to consider whether it was necessary in the public interest to interdict you from office pending the enquiry into and settlement of your case. His Excellency has decided that it is not necessary.
In view of the books having now been brought up to date, and
No comments yet.
Private notes are available after approval.