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Mr. Thurburn explained to the witness the methods by which, it was presumed by the Treasurer and the Auditor, Alves had perpetrated the frauds.
Mr. Thurburn.-Can you suggest any other check than a balance?
A.-I don't think so.
Q.-The balances ought to bring out anything wrong at the end say of six
months?
A.--Yes.
The Chairman. Supposing the system of your signing the receipts had continued, would you have signed them without seeing that the amounts were correct in Alves' book?
A.-I should satisfy myself of the total of the amount received for the day. If the shroff told me that his book corresponded with the total of Alves' Day Book that is sufficient for me.
Q.-Would you have been satisfied with that?
A. Yes.
Q.-That would not have prevented fraud because you would have signed the receipt on Alves handing it to you?
A.—I would not sign without seeing the shroff's chop.
Q.---Suppose the shroff's chop was forged?
A.-Alves never brought the receipt to me. The shroff always brought it.
Mr. Thurburu.-Therefore
you think the previous system was the proper one?
The Chairman.-Mr. Alves could still have forged the chop?
A.----He would not dare to because the receipt would go to the shroff first.
Mr. Thurburn. The proper way would be that there should be a rule that the shroff brings the receipt.
Mr. Bird. The more hands it passes through the better. (To witness) I suppose when Mr. Mitchell Innes took up his position he confirmed Mr. Lister's order?
A. Yes, it was confirmed by him in writing after it had been brought to his notice.
Q. Did you never point out to Mr. Mitchell-Innes that you did not think it such a good system as the old one?
A.-No.
Q-I suppose the balancing of the Crown Rent Book was no more difficult than the taxes book?
A.—No, I don't think the taxes book was balanced. It ought to have been, but I think it would take four or five times longer.
Q.-It was never balanced?
A.-I don't think so.
The Chairman.-lt would be a very easy thing. You have the ledger account and that would show how much had been received for Crown Rent at the end of the year, How long would it take to add that up?
A.-It is supposed to be added up every month.
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