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Q.-And as long as the book was not balanced however minute may have been
your examination the system followed by Alves would screen him until the book was balanced?
A. Yes, unless I happened to light upon one of the cases in which he altered the receipt as I eventually did.
Mr. Thurburn.-Is the book for assessed taxes similar to this for Crown Rents?
A.-It is not kept in this form.
Q-Is it a book that can be balanced?
A.-It is now,
Q.-But it was not?
A.-No.
Q.-Therefore the same thing might have happened in connection with that?
A.-It could not now.
Q-But it could during 1890?
A.-Certainly.
Mr. Bird.--Mr. Mitchell-Innes signs all the taxes receipts himself?
A.--Only lately he has done so.
Q.-Previous to that do you know whether it was possible that there could be a deficiency like this one?
A.-Quite possible. I have only given a test audit to this, not more than that.
Q. Who signed the receipts for taxes before Mr. Mitchell-Innes?
A.—The officer in charge of the taxes, formerly Mr. Madar and the chief clerk, Mr. Carvalho. It was during Mr. May's time that the Treasurer began to sign receipts. On my visits to the Treasury I asked that the book for the assessed taxes should be altered in order that the balance could be made and the Treasurer said that it could be arranged. They misunderstood me, however, and I had to write in 1892 asking that the book might be altered, and then they started a new form of book.
Q.-You brought the matter to the notice of the Government?
A. To the attention of the Treasurer. I also reported home to my Chief the difficulties I had.
The Chairman.-Supposing that this book (Crown Rent Roll) was written up day by day how long do you think it would take a clerk beginning on the 1st of January to balance it?
A.--I should think with the present staff about three weeks. A smart man might do it in a fortnight.
(Book produced and examined.)
Mr. Bird. I don't think it matters whether it took one day or three weeks. It ought to have been done.
The Chairman. If the book was kept up from day to day it would not be a very difficult work to do at the end of the year ?
A. It is kept up from day to day.
The Chairman.-We have to find out the causes that rendered the defalcations possible and those that prevented their earlier detection.
Witness.-Want of balancing.
Mr. Thurburn.—Another cause was a want of proper checking in the Office itself.
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