1892-03-16 — Page 2

Intimations.

DAKIN BROS. OF CHINA,

**

O"

LIMITED,

CHEMIST 5, &c.

INFLUENZA.

Fall the preventives, OIL OF EUCALY-

PYTUS, either disguised under fancy names or in its pure state, has earned the most pro fessional and lay support, and up to the present It certainly seems to have vindicated the claims put forward in its behalf.”—Chemist and Druggit. Feb. 6th, 1892.

THE HONGKONG TELEGRAPH, WEDNESDAY, MARCH 16, 1892.

The Honghong Telegraph.

HONGKONG, WIDNESDAY, MARCH 16, 1842.

PUBLIC AUDITING.

business management,

We have frequently in these columns EUCALYPTUS OIL AND during the past ten years called attention

to the generally inefficient systems of auditing the accounts of joint stock companies which prevails in this colony, and suggested what from our point of view seemed very desirable amendments | in methods that are all but universally admitted to be the reverse of satisfactory. But notwithstanding facts that were could not be controverted, old customs, arguments that beyond dispute and that ridiculous fetich af Hongkong not be set aside, and the same slipshod system of audit that existed forty years ago has not yot been improved on. The professional abilities of the gentlemen who have acted as auditors for our numerous public companies may leave little or no room for fault-finding, although, of course, properly qualified accountants would have been a decided improvement; but the system, which usually means a perfunctory examination of statements of account carefully drawn out by the clerical staff of the company, taking for granted the alleged bond fide character of securities, and accepting without demur the assur ances of manager or secretary that the cash in hand is all right, can scarcely be accurately described as a rellable and independent audit. At the present time damaging rumours are unfortunately prevalent throughout the colony which, if well founded-cannot-but-effect-great

DAKINS' STANDARD BRAND OF EUCALYPTUS

OIL.

Bottles, socis. and $1.00

Mon, 22 & 24, QUEEN'S ROAD CENTRAL

A. S. WATSON & CO., .LD.

WINES AND SPIRITS.

changes in public auditing, and we need therefore make no apology for reproducing the following very able article on the subject from a recent issue of the Sydney

WE Invite attention to the following Brands all of which are excellent quality and good value for the money.

The same being apecially selected by our London House, and bought direct from the mos1·|| Bulletin :— noted Shippers, are imported in wood and bottled by ourselves, thus enabling us to supply the best growths at moderate prices..

In ordering is only necessary to state the name and quantity of Wine or Spirit wanted, and initial letter for quality desired. PÖRTS. (For Invalids and general wie),

Per dox Per

Cast. Bot,

$1.00

A Alto Douro, good quality,

Green Capsule................$10

D Very Fine Old Vintage, extra superior, Violet Capsule

1.10

B Vintage, superior quality,

Red Capsule..unlugu 12

C Fine Old Vintage, supérior quality, Black Seal Cap- sule

1.25

(Old Bottled) i 18

1.50

SHERRIES.

A Delicate Pale Dry, dinner

wine, Green Capsule

6

B Superior Pale Dry, dloner wine, Green Seal Capsule

C Manzanilla, Pale Natural

7.50

Sherry,

White Capsule... 10 CC Superior Old Diy Pale Natural Sherry, Red Seal Capsate...inariam 10

D Very Superior Old Pale Dry, cholce old Wine, White Seal Capsule

RExtra Superior Old Pale Dry,

very finest quality, Black Seat Capsule (Old 'Bot- tled)

CLARETS.

0.60

1.00

2.10

:

12

1.10

Per Case. I dos.

Quarts.

A Superior Breakfast Claset,

Red Capsule .........$ 4

B St. Estephe, Red Capsule. 450 C St. Jullen, Red Capsulatio D La Rose, Hed Capsule It

·

ANANIAS, THE AUDITOR

GREAT FIRE IN MANILA

MANILA, March 15th; 9 x.m. A great fire took place in the Escolta on Sun day night, causing great destruction of property. No lives lost nor personal accidènts reported,

LOCAL AND GENERAL,

is

THE city of Chicago has 400 charches and not

Hongkong? one public bath, Cleanliness, apparently, Is not next to godliness in that great city, Where is

the director virtually appoints his own detective he naturally selects one who, he is quite sure, will never cause bim the slightest inconvenience. The one constant and reliable feature about the general public is that it can't even andit its own wash-hill. It is guiltless of arithmetic and even of ordinary horse-sense. When a company offers to borrow money from the barlem, accessary depositor at ten per cent, and lend it' out again at eight, it is a hundred chances to one that it never notices the awful anomaly. It If you have a Jonah among your friends, don't will believe in any kind of balance abeet that is sit down and cry about it; be a whale. and then it belleres in nothing at alls but, whe- THE German law courts have decided that it placed before except panie, therit believes or not, the document is as unintellibellous to call a man a Social Democrat. igible to it as an Assyrian inscription is to a goat. We have before us, at the present. The impression prevails that the Queen will moment, a balance-sheet issued by a well- confer the entirely new title of Duke of London advertised financial Institution, in which the upon Prince George of Wales. gross amount of a debt and a certain sum pald la reduction of that debt are added together, so 60

usual alleged accountant, and so far no one that, on paper at least, the item grows by being reduced; the publication is duly attested by the appears to have noticed the difference. In view only general publis stupidity, the auditor is the PICTURES of actresses in pink tights are not

possible safeguard of the shareholders, and, Immoral, according to Judea Parmenter

commonsense ruling, we though the auditor wrecks them every time, Boston, Mass. A their child-like faith in him never seems to should say. diminish. Every day he guarantees packets of wrapping paper as being valuable securities, and takes his useless affidavit that he has seen and counted the cash that doesn't exist, and wears that the absconded swindler's P.N., or the corpse's unsecured overdraft, is a solid asset; and though be thereby geis bis salary under false pretences and becomes part and parcel of aviilainous fraud, he never seems to get into geol as a consequence. He la arrested ocessionally, and t then he is bailed out, and next be is acquitted as being the victim of undeserved misfortune, and that is all.

There is no evil, excepting death, that is absolutly without an ad the playdate, should be a licensed officer, who has proved by the auditor, like the lawyer and the physician, examination before a competent board ble fit- ness for his work, and an abaclutely and hope lessly ignorant member of the profession should be made an impossibility. It is still possible to find a licensed attorney or ductor who knows

difficulty,

ין

of

SINCE Mount Morgan gold mines were opened nine years ago 183.335 tons of stone have been treated for 007,697 oz. of gold. The average number of 1,400 men is employed.

As will be seen by an advertisement in another part of this issue, Woodyear's Circus will start on Friday night, when a grand assault-at-arms will be given in addition to the ordinary circus acts.

A REDULAR meeting of Ferseverance Lodge, No. 1165, EC., will be held in Freemasons Hall, Zetland Street, this evening, at 8.30 för 9 o'clock precisely. Visiting brethren are cordially invited

AT THE TRADING COMPANY'S, Clara.-Which garters shall I buy, dear, the red or the black?

Maude. Why, the red, of course. You can't.

see the black a yard away

absolutely nothing is a matter of dienos the sudrier could at least be elevated to the same SIR BRYAN O'Lophien, a well known Melboume sufficiently mean standard. The law, of course,

barrister, announced the other day that though cannot forbid a man to die without a doctor, if he has taken silk" he means to appear In he absolutely insists on doing so, nor does it pre-court without a junder when it suits him, and yent a man being hanged without a lawyer and that If the Victorian Attorney-General doesn't The few remaining "land-banks" of Australia in like manner any company or partnership may like it he will resign the Q.C.-ihip. The world --the straggling survivors of the great financial go to financial ruin whibaut calling in an expert to moves. storm-aie still bursting one by one, and of these supervise its accounts If it feels that way; bat institutiona there will presently be none so long as a body of shareholders pay and rely remaining. The boasted revival of public upon an auditor ibe State can, at all events, give confidence," so glibly foretold by the daily press, some assurance that that they will get the in never comer, and in any case no amount of dividual they pay for. And in the second place, confidence can prop up an establishment which the auditor of every company should be appointed lives by borrowing money at 10 per cent, and by the personal suffrages of the shareholders lending it out again at eight. The banks that assembled in general meeting, no directors being Are gone are now being overhauled by the allowed to vote. Such an arrangement le bankruptcy officials, and they all exhibit a absolutely necessary, seeing that the chief buai- great and horrible discrepancy between the nest of this particular official is to keep a strict balance-sheet and the reality; and the banks watch upon the directors. He exists on the well. that are not gone, but are only going, keep on founded assumption that the board and the issing more bilance-sheets, many of which will manager and the clerical staff are. A jant probably exclie public, derision in times to pobile conspiracy to be continually guarded come, when the capital is missing, and the against. He it, in short, bled detective reserve-lund non est,

Est, and the securities are and

APRIVATE meeting of shareholders in the Punjom Mining Co., Limited, held yesterday, decide on the advisability of temporarily suspending operations at the miner. The Company's London representatives are making an effort to dispose of a portion of the concession, but no definite proposal has yet been put before the directors.. Two trains are now being built in Rots for the Czar, the coaches of which will be lined with heavy steel plates. The Russian steel manu» facturers have been severely taxed preduce plates of the requisite length to avoid piecies the Alexandrowski Works of the Socied France-Rasse have succeeded in rellag plates abment was fourth to be the only one la Russia that could do the work.

A COMMISSION is now engaged in apportioning the proceeds of the percentage levied by the French Government on betilag transacilons. This tax yielded no less than 2,000,000 francs during the past year.

THE Daily Preis man ta agala out in his reography Oporto, mon cher, is not in Spain nor on the Spanish coast, but is, next to Lisbon, the most important town in Portugal. You must not try in this way to give an original appearance to other people's translations,

A CHINAMAN, sentenced to nine months' impri-

overdrawn, and could have the $300 only if the Singapore partners wanld guarantee it.

Poh Sin Yok, an employes of the late farm during the last 12 months, said he kept the ledger-book. Witness copied entries from the, rough day book; knew nothing of the transan- ions represented by the items which he copied. Early in the 11th moon of last year (December 3rd) the Tang Tak Hong paid in $3.130 to the farm. There was no other entry in December referring to the Tung Tak, inward or outward. On January 31st the Tung Tak of opium. Tek Leang brought witness a note (in * credited with $3 555 for boiling 73 chenta

English) and asked him to put this item into the book,

sonment with hard labour for larceny, attempted to commit sutelde in Victoria Gel this morning, by hanging himself with a towel. When cut At this point considerable difficulty stond in down by a warder life was almost extinct, but the interpretation of the witness' statements, since he was bled by Dr. Murques his pulse has ¦ Both plsinbff and defendant, maid (through their Improved, though consciousness has not yet been { lawyers) that the interpreter was utterly unable restored. Thein will probably be a funeral. to express the questions or answers properly. The dialect was Fokien, or chinchew, for which 'there is no capable, police court Interpreter; the present man being very feeble in his E-glish. Mul Lam Sing, master of the Farm launch

THE eight-rounds glove contest at Wondyear's Circus on Saturday night, between Billy Waters, ruiddle weight champion of British Columbia,

at Kowloon until aboutő. Defendant

and Edward Brown, a heavy-weight from Cincin Wing-kwal for six years, said he leew the nattl, U.S.A., should attract all the "sports indelendant, while in Penang and also in Hong. the colony. Ordinary boxing gloves will be kong. He remembered getting $500 for him used, and the merry milf will be carried out about end of November last from Choi Tien So. under Queensberry rules. A first-class exhibi- He took it to Cheng Sexn at Kowloon, in tion is confidently looked for.

po-tre gambling bouse. Defendant had sent In recent address Chief Justice Liley, of Chol Tien Su to get the money. Cheng Sean bim for it, giving him a bunch of keys, to take to Queensland, sald look upon every attempt had several Europeans with him on a trip in the made now to bind the colonies closer to the launch leaving at 3 p.m.; it was about 8p...when mother country as an advancel towards the he rent for the money. The launch did not anive Instead of getting bearer to England we are bling, and lost. They left about two o'clock in the absolute Independence of Austrialia.

WAL gam- getting farther off, because one generation of morning. The $500 was all gone some lost natives after another knows less of England and at pofie and some lent to the Europeans. caure that is making us distant. feels less affection towards her. That is the Defendant had been in the launch four or five What-times to Kowloon to gamble. This was the lust ever physical means may be employed to con- occasion, as witness' langch was smashed op nect the two countries in regard to time and gale on December 3rd. Witness saw Chol distance, you can never bridge the distance which Tien Su get the $500 out of an irop sale in the I created by remoteness of birth and different accountant's room, Ideas, by diverse interests, and the distance of blood, by the intermixture of other races-Euro pean races that have no sympathy with England -and the growth of adverse interests.”

THE CHARGE AGAINST THE OPIUM FARMER.

At the Magistracy to-day, before Mr Wise, Mr. Kob Cheng Sean, Iste lenice of the Opsum | Monopoly, appeared on remand to answer a charge of emberling over $19000 of Optum Farm money

As before, Mr. Francis, Q prosecuted and Mr. H. L. Dennys defended."

Cho! Tien So was further examined as to the receipts entered by him in the day book Several items were entered at receipts, by direction of defendant; though witness himself could not say that he had seen the amounts paid in at all.

At this point Mr. Francis said that, having concluded the investigation of the books as far na Chinese witnesses chuld go, he proposed to hand over the translations to a European accountant for examination. Of course, such Items as defendant bad ordered to he entered he must be responsible for. The examination

When defendant was

of the witness then proceeded, ted wetnces was

present, and assisted in counting the money

|

Cross-examined-The launch was out on a plenie that day, finishing at Kowloon Cly. Not a spul on board took any money, so somebody had to send for some, as they wanted a little gambling. The money was for the use of all on board Witness did not know that it wan' ozigi=" nally intended to go to Kowloon and gamble. On Tek Leong bad been to the so-fie houses often, and gambled.

At three o'clock the Court adjourned untl to-morrow at a p.m.

"A DOLLAR A COLUMN.

-“TELEGRAPH'" STORIES

BY THE COMBINED GENIUS

OF THE GREATEST MEN ON EARTH,

BEAUTY AND THE BEAST, -

OR

'A CALF WITH A HEART OF PUTTY.

(Continued.)

FART III.

The Council at our dinner-table had serious

brown paper, and there are no assets save air his and if he is entirely dependent for sixty feet long and four feet wide. Thle estab. I then found in the office, A large sum was found i matters now 10 discum. It became known that.

appointment on the very enemy he is and utter emptiness. All these balance-sheets supposed to watch with a sleepless eye, his "carefully audited" by more or less repot supervision is necessarily a mockery. And, able Accountants, with the same invariablò re-

FRANCIS. Q.C and criminally responsible for the due Shamim Hotel Co. Continuation of same 0.75 sult. Even the week before the great explosion civils accepted his position, he should be teld the auditor always guarantees that everything is performance of his duties. He practically under-

meeting, Feb. 29th. - muting, Mar, 12th, takes to prevent, or to then he has obtained. "I sincerely hope

atly detect, frauds perfectly correct and though the alleged secur ities are only dead men's OU's, he testifies if he is incapable of doing it

"This is a private that he has gone through them and found that bis salary under false pretences and should be that the gentlemen of meeting of share the capital is safely and prudently invested, and treated accordingly; if he is capable of doing it the press will also take | holders; by what antha. when the alleged available cash is 10,000 and does not do it, then he should be prosecuted down my remarks," rity are the reporters and be visible funds are only 4%, 2d and an for criminal negligence or for wilful dishonesty

allowed here?' obliterated postage-stamp, he' issues a sigued as circumstances direct. The position is a statement that he has checked the said balance | strictly logical one. The man who undertakes Also, the books may be all hopeless and un-responsible if the steamship is wrecked or the 1.25 utter ble chaor, but he always compliments the locomotive is shattered either through his Per management on the scrupulous accuracy display carelessness or bis ignorance, and the fact that Case ed, and strangely enough, the public still believe he did not wilfully run bis engine or ble versel ador, and never seem to realse that the auditor and to destruction is not regarded as any sufficient Plats, the Tichborne claimant and the great sea- excuse. The man who undertakes to supervise

a financial lostitution suffers no hardablp i is treated on an exactly similar principle,

The auditor, in short, should be the profes- sional foe of the director-the hired bloodhound who is for ever on his track. The only reason for his existence is the assumption that directors are not honest and reliable, and he should treat them accordingly. The chronic explans lion, whenever some big institution crumbles unexpectedly away and all is assets waslah like baseless assumption in the dark, is that be " accepted the masu?RUCTI of

somebody,

and that everything is absolutely without flaw. to supervise a steamship or a locomotive is held often spoken of as progressive to-day because farm money handed over to defendant, Del it is never fair to Judge motives, and. Akely-

MADEIRA, HOCK AND CHAMPAGNES

FULL PARTICULARS OF THE VARIOUS BRANDS

IN STOCK ON APPLICATION.

Case.

BRANDY.

A Hennessy's Old Pale, Red

·Caprate a

...$13

B Superlot Very' Old Cognac,

Red Capsule

15

C Very Old Liqueur Cogons,

Red Capaule

SCOTCH WHISKY.

Bol,

$1.20

1.40

|

|

CHINA, remarks an American contemporary, is

she has bought Krupp guns and ordered Iran- clads, and we fondly fancy that she knows what to do with them. We shall form a more correct idea of her power by conceiving a country st large and as favourably situated as the United States, without a telegraph pale, without a rail heway, with highways fallen to decay, with causis useless, by reason of neglect, and with every other evidence that she has not merely remained stationary, but has been going backwards piti-

fully fast,

with two chimners is

all

הי

in the chest kept by witness; not in the safe, the man who committed suicide had, by some Could not say bow mach; but it was the previous fraud not yet disclosed, caused a great loss to his two days money, and would be over $2.000 firm and to the Bank, which led Gt to the One Sunday In November the captain of failure of the firm (though that was not definitely one of the Farm launcher cap makad announced.until a few works afterwards), then witness for $500 for defendant, which to the coll pse of the Bank, and ulilmately to

out it witness gave blo of the unfer a series si financial crashes, great and small, The launch man brought the key of the and the first seally serious panic ever known in safe, to get the money. Witness did not the hitherio successful history of the Colony remember

$1,000 to gleing

from the safe And all this through one man's mad love of to anyone for defendant. Keh Cheng Sean once got $100 gambling! from wliness himself. It was dot entered in the The file love comedy was now e'diamali book, as it was witness' own money, and he failure too. Quassy had been offered his releas afterwards deducted the $300 from the day's from the engagement, and bad nccepted the offer with apparent eagerness. Why? Well, dant only once sent the key of the sale,

Cross-examined: From July 1st to February enough bis were noble and magoanimous ; but 27th every entry was in the writing of witness, we none of us thought so, At first he put on a Some entries he made beaute he actually bold face and asserted that he was well out of received or paid the amounts himself and the it that he had had a narrow escape, that ha rest he made because he was told. Sometimes was delighted to have got out so well, and that serpent are all built on the same general plan.

Oh Tek Long told him. At the time when everybody was agreed, and ought to be agreed, There is absolutely no balance sheet on the

Cheng Kut was incapable Oh Tek Leong did an, in congratulating him. Our Mess did not take $450 face of the financial earth to which hundreds of

hut at no other time. Tek Leong (prosecutor hat view, and a moiton was adopted unsal 500 auditors will not certify-provided they receive

did so In the latter half of July nobody else mously, without discussion, that he be expelled 7.50 their fee-without the slightest question. The

instructed him. Since then, witness advanced from the Mess. After his expulsion he xande 1 various 12.00 accounts of the City of Glasgow Bank were duly

sume which Tek:

suked himself onpleasant several times ́ on casually Leong Inspected for some twelve or fifteen years of

A SYDNEY paper says that the new P. and O. for, and put them down in the book. Witness meeting some of us outside, and the result was atter rattenaes, and always "found to be

steamer Oriental, is a fast and splendid vessel knew nothing at all of the working part of the that a little hard sense was kicked into his; rictly accurate." The Bank of Van Diemen's

but, up to date, people dialike her greatly. Opium Farm, Cheng Kut became issue about Even his fast friend O'Grady did not openly Land was audited in like manner. So was the

We can't travel by that steamer," they say Joly 16. Wiiress then saw the fate opened and defend him, but kept quieter and more reserved Northumberland (N.S.W.) Banking Company,

unanimously: "It's only got one funrel. The the money counted, but could not remember the that ever now that his chum was gone. The fact Per dos, Per which was attested as being in a highly prosed in a general way the auditor who accepts thing that shoves the vessel slong, and the craft witness for $100, and afterwards got it, from as no good. After mach. thought he resolved average passenger thinks that the funnel is the amount. On February 18th Tek Leong asked was, he too had almost given up the youngster perous state until it dried up like a vision. Sp was that other bank which recently failed to the assurances of anybody should be put is

Jupposed to Cheng Sean, who gave it him from the farm to give him one more chance; it was a consequently discover that its manager had allowed himself gaol. Over and over again the story is told go just twice as fast as the vessel with one money. This amount was not entered. Witness forlorn hope, and O'Grady had lost all interest an unsecured overdraft of something over of how he passed the title-deeds of some which is much the same as assuming that the tong's account was overdrawn. Cheng Sean the two young people as puppets for his own could not say of his own knowledge if Tek in his one-time absorbing pastime of using £100,000, Mathias Larkin' was audited for utterly useless swamp as being valuable pre-man who smokes two cigars walks twice as many years without arousing the slightest sus perty because he was told to do so of how he quickly as the man who only smokes one. The told witness not to give Tek Leong the $300 amusement. Still, be retained just a trace of picion. Every swindle every glaring fraud accepted a bundle of sham parchments as P. and O. Co, had better build some four- which he asked for, saying he was over his liking far the boy, even after this worst ex which lives upon the public 20

in any part of the genuine securities of how he pissed a bogus | funnel steamers and monopollie the trade. drawn more than $2000, according to hibition; so he made one more effat in his 1.75 world-is duly and scientifically audited; and so | bank-book, without comparison with the bank

the books, bealdes over $2,000 not entered in behalf, a subtle and risky effort,

requiring D. Hennessy's Finest Very Old

long as the swindle is perpetrated by the directors ledgers, or assumed a dead creditor, to be alive A CORRESPONDENT Informs us that Sequab, the the books. Previous to this winess had advanced deepest plotting. Brer Fox be lay low agin Liqueur Cognac (1872-

"Modern Saviour," has been doing wonders in sums from the Farm's money to Tek Leong on 874 30 2.40 or proprietors of the institution that is to say, and solvent, or guaranteed the cash which he

Salonica's father, whom we might call Mr. S Vintage, Red Capsule

by those who hire the auditor-the resort always never counted, or took it for granted that an Macao, half dozen well-known chronic request, without consulting Cheng Sean Wit was in sore stralis. The failure of the Bank bad announces that things are in a condition which empty safe was full of valuable assets. Yet his rheumatics having been put or their feet and set- Bess had only three times seen the safe open ruined hundreds, and seriously affected thousands, exceeds the brightest Laper of everybody con business is to assume, as general principle, going in good order, bealder hundreds of less once in July, when the money was counted, all over the China ports; and he was a badly 0.75 cerned. Among all the bobbles that have burst that the manager and the directors and the prominent but equally efficient cures, This again in February, and once when he opened it let in as any private individual of them all in zecent times, there is so far at wear sare entire staff are lying in every particular, and be Hfternoon (16th) at one o'clock there was himself. Cheng Sean had charge of the usfe. For twenty-eight years he had worked, and —not one case in which the blind and deranged has no more right to accept their statements to be * great Chinese procession, probably Re-examlued-Witness had given rék Leong saved, all he could for his family-Sally 0.75 supervisor of accounts did the lightest service without absolute verification than the palice beaded by Viscount Senna Fernander, who has the Farma's money several times, but had to being the youngest of the three. All his savings in protecting the interests of the shareholders or man has to believe the unsupported assurances been actively organising the ceremony big always put it down in the books! He told had been lodged in the Federated Far Eastern the outside public. Judging from results, there of the burglar whom he interrupts when he is gold medal, with gorgeous Chinese, scrolls, will Cheng Scan of every such Item when Bank, and he had koked forward to a comfort. 0.75 seems to be every reason to believe that Ananias making off with his "swag" Moreover, the be presented to the Medicine Man, who is greatly handing over the balance to him. From able old age and a substantial provision for his

was an auditor.

auditor who accepts favours from any board of esteemed for his charity to Macso's leading the at August, all the money which was entered children., "And now now, after a life spent in The position occupied by this functionary is directos with whom he has business relations section-the poor. The presentation will take as "received" but was not received by witless, one cause, after tolling and staring, after deny. --1.00 curious and anomalous. In the first place, should be as promptly discharged and disquali- place at the Boa Vista Hotel,

was so entered by direction of defendant; noting himself for all those year, he was within a there is no guarantee,whatsoever that he knows fied as the Judge who is convicted of taking We are authorised to flatly condradict the Dall. I anybody else. Pagaden Busto month of leaving the Service, and had lost every anything of accounts. Anybody who can hire gratulties from the Chinese fan-tam expert på

Lo Fook was next called by @Mr. Francit, thing His pension would be about enough to 1.10 an office and get credit for a brass plate le na the ket may be perfectly innocent in eaher Press report of what it styles a terrible The man who responded said his name was Lo pay for his washing,

accident in today's issue of the paper. The Heng, otherwise Le Keng Chij that Lo Fuk war O'Grady was glad now that he had become so the office and the brass plate. He may be ap

ally, man who penned the paragraph la question laid his brother, and was now in Singapore: Witness fotimate with the old man. The few friends are altogether too numerous. And, or a person who, shovelled dirt, the accountant who devotes himself to this on the highest colouring possible regardless of

was employed as second clerk in the Farm, who, as in all such cases, were all that friends ex-mud-carter, 0.73 | FAN

or bricklayer; if it is the interest of his of business, should be paid at a rate which is the deirimental effect it might have as the Had no shares, Kept some of the books, ons in distress could be after the false ones had left 1.00 employers to engage a man absolutely com

commensurate with his responsibilities Under leading hotel in the Colony. The facts of the

book," The former was made up from Ties None so well as O'Grady could offer help, and cents never to notice discrepancy, the present conditions any cheap ignoramus will fill care are as follows:-On Friday afternoon olly account and the other rough day were in much the same plight as Mr. S. himself chances are that he is one of these." His busi" | the bill, and, as natural consequence, the last coolle working on the fourth floor. Sa's cash book: Witness himself copied all the none ao gently and with such quiet, matter-of- ness is, above.all things, to detect frauds perpe- remuneration is carefully adjusted to correspond

end of new wing of the Hongkong Hotel missed stries exacly a

fack dignity. The old man felt quite happy. trated by the managers and directors at the with the probable naniesiness of the person who bis footing and fell head-over-heels down several The Egures were then inken in detall, sfter all, saying cheerly that it was worth whis expense of the shareholders. Yet, in most receives it. There are few good auditors, became fights of stairs-not down the lift, or the compared and verted for every day throughout being ruined to meet such friendship. cases, he is appointed by the same manages it is more profitable to be a bad

shaft which is to be the lift when complete." the period of the alleged emberlements. Witness D'Grady left our Meri, and went toʻs with

BAY and directors whom he la supposed to view with skilled accountant, if he performs his duty He was picked up by a comrade, taken to the then said that he had shown Cheng, Sean his. Mr. Sy who of course could not go to England all-seeing and hostile eye their personal conscientiously, devotes to it an amount of time Hospital, and expired twenty-four hours after books regularly defendant.always returned the now, bet must find something to do in Hong- wating power and that of their friends and and labour which is absolutely rainous. Then, wards.

books in a little while saying they were all right kong a boarder would help To pay the

rent, proxies being generally sufficient to outrote theas the result of this waste of energy, he finds out

On the court resuming, the same liness, was his purposes in number of ways. For DAN annual meeting. He is nominated, directly or for finding them out, or else he gains an to a gentleman Jockey which occurred at the farther examined, on the same lines as the pic things It disposed of us and our meddlesóma. Indirectly, by them, either because he is weak unenviable reputation which tends to Els being Darrawalla race-meeting on February 15th coding liness. He said the first cleik kept Coupell. In his new position, of course he was Finest Old Jamaica, Violet

and spineless, or le unscrupulous and open to quietly shunted at the next election of allicers. Mr. R. E. Waller was riding a horse named book giving each customer's

bole

regarded by the

family

as a sort of little tin Capsule 19

1.03 bribery, or atterly ignorant and incompetent, The model anditor is the man who never asks Pahang in one if the events, and after a good

which rather tired him. He separately, wird der god on wheels, Good Leeward Island...$5.50 per Gallou, or, again, because he is too poor to risk losing unpleasant questions, and who drinks come face homo ven, by a, aber length from St. Cross-eximiad: Witness did not of his own confided to me once that he was by nature

his miserable salary by maldeg unpleasant dis- fortably with the board.

George

Aler passing the winning post the knowledge know anything about the items in the unusually susceptible to fittery, which quite Benedictina Maraschino

covelles. He understands that he is

homes had toke a sharp cure to the right, books, except that he copied them from upset him, so much that he always tried to avoid appolated Curacos

asly for the purpose of not finding out any Herring's Cherry Cordial -

expreasly f

exactly the same as on the tanging course, the fist Clean, books, id not know she meets held noches leding horribly proud of was-ike words "meant himself when directly or indirectly complimented; Chartreuse Dr. Slegent's Angosturs thing, and that he will hold his place only so as he shows no signs of finding out any. long

them on the high road. In this instance Fabang ever victorious." made for the road, with St. George la close but his brother was not fa partnership withAfter a while, when things bad settled down a thing, and he finds out nothing accordingly. If the detectives were appointed by the votes of

SEMOVE MALTA'S DEFENCE.NO MU attendance, but crowd of coolles blocked the his brother. His brother (Lo Lam) was partner, bit all round, be cautiongly resumed the thread. the criminal classes, and were lable when they

Ken Loupon, March 126/ wars and the leader, calding gainer two tn's firmy called Lo Fook, and witness did bust of his lile private comedy. It was evident Interrupted a burglar to be dismissed by that

that the former Lactica, of, gentle and well- Holden, formerly a sergeant in the Royal women, tell heavily and threw bla reader, Mr. peas for him in Hongkong Defendant did barglar there and then, it would exactly repro Eaxlicers, has been charged as Manchester with a seat once in attendance he never 33,000 Delendant did y be objected to The with the gith bit He had loon discovered Waller was picked up insestible, and glikough tell wildest Oh Tak Leongs was presaran disguised booming, would not help Quasy sent the situation.. The auditor la a spy and a detective whose great business it to (or ought to having sold to the French Government details of recovered consciousness and died within a low. Leong getting this last, advance off 300, and he thit Quasay, whos wat now gain moderately be) je rus down the fraudulent director, but as the defences of Malta. The case was sumanded", minutes of the socident.

A, Thorne's Blend, White Cap.

stile 19AP1435266A9594 B B-Watson's Glenorchy, Mellow Blend, Blue Capsule with. Name and Trade Mark... 8 C Watson's Abelour-Glenlivet, Red Capsule, with Name and Trade Mark

8

D Watson's H⋅K Blend of the Finest Scotch Malt Whiskies, Violet Capsule to

E Watson's Very Old Liqueur Scotch Whisky, Gold Capsule kunskapera

IRISH WHISKY.

A John Jameson's Old, Green

Capsule

בן

&

B John Jameson's Fine Old,

Green Captale ............ 10×

C Joan. Jameson's Very Fine Old, Green Capsule

Genuine Bourbon Whisky, no

old, Red Capsok, with Name

12

E

1.00

GIN.

A Finé Old Tom, White Cap-

sule......430

0 40

3_ _Fine_Unimocjened,__White.

Capsule 23949

4.50

auditor, and he may even get through without case, but 'the probabilities against its. Gally,

who

你

ono, The

יי

کیا

0.40 bandful of shareholders who roll up at ths | discrepancies, and is either "sacked" at once 1 Tax Ceylon Independent reports a fatal accident" this stage the Court adjourned for fiyat least. Moreover, O'Grady, found this to t

C Fine A. V, H. Genera ***** 5.35 -0.50

-RUM;

LIQUEURS.

Bitteride

PRICES ON APPLICATION.

A. S. WATSON & CO., LD.

THE HONGKONG DISPENSARY,

· ESTABLISHED· Á.D. 1841- ugkong, 4th February, 189a

#

TELEGRAMS,

Account

,a' run of about a hundred yards brought ¦ "Man To Witness Way, not La Fookout now he was getting used to it.

*