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Q.-That would make $1,012,210.46 which ought to have been received. Deduct from that the actual sums received which we make to be $$73,888.29, which, less arrears $83,639.93, leaves $54,682.24.
A.-I should like to correct my statement about the deficiency. I stated the deficiency for the years 1890, 1891, and 1892 as being $31,000 odd. It ought to be $33,337.67. There is a further point to consider. In the papers of the Land Officer I do not expect the corrections for the Christmas half year 1892 have been made in the 1892 Rent Roll. They have not got the Christmas Rent Roll in the Treasury yet and there may be certain adjustments to make. It would be impossible therefore yet to give the exact amount of the deficiency.
Q.-You can tell it approximately?
A. Yes.
Mr. Bird. You have not got the Rent Roll yet from Mr. Bruce Shepherd?
A.-No.
Q.-This is March, he said it was always sent in in February.
A.---Alves always used to enter up the Rent Roll when he received it. I think I saw one yesterday, a Midsummer Rent Roll.
The Chairman.--He spoke of the June Rent Roll being sometimes in arrear.
A. I think I may say I am certain the Christmas Rent Roll has not been received until April.
Q.-About the taxes (Valuation book produced). Do you propose to make any change in this book?
taxes.
money
had
A.-No. I said this book as it stood could not be balanced. It is true at the end there was a piece of paper showing the totals of the money that had been collected. But that was perfectly valueless because you could not check it. If you had taken every counterfoil you could have checked it but you could not trace that the actually reached the Treasury because the collections were all lumped together in one book every year.
You had no distinction between arrears and what had been collected for the current year, and so the Treasury books only show the lump sum on account of Sometimes I pointed this out and the Treasurer said the amendment would be made. I asked that each year should be shown separate. Then you take the collection book, compare that with the amount received by the cashier and you make a balance. Madar who kept this book did not appear quite to understand what was wanted. He started what he thought. I wanted to be done, showing the distinction of years and quarters but that was just as difficult because you had to go through the book and pick out the items. Now they have introduced what I wanted and have a book in which they show the collections of every quarter separately, and show separately what is paid into the Treasury. You can now get the amount lodged in the Treasury from the cash book; you come to this book and take the counterfoils and you look to see if the counterfoil is initialled. If you have both receipt and counterfoil presumably the amount has not been paid.
Q.-You add them up and get the amount of arrears?
A. Yes. In addition to this I have also suggested, and I believe it is being done, a revenue file for the taxes of each separate year. The lists sent from the assessor and interim valuations should be filed in that file. Your file would represent anything that has been done with regard to taxes.
Mr. Thurburn. Would you have that book balanced every quarter?
A. No, you could not do that every quarter.
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