B.—lo

38

APPENDIX C.

Statement showing Particulars and Amounts of the several Rates struck from 1880-81 to 1885-86 inclusive, the Estimated Sums Collectable the Sums collected in each Financial Year in respect of each Rate, the Balances outstanding at the end of each Year, and the Amount of each Rate written off.

APPENDIX D.

The following statements set forth briefly the nature of the frauds committed in connection with the contract deposits. The evidence of the several contractors in respect of these deposits will be found in Appendix B, 7, 8, 9. Contract No. 1, Cardrona, let to Peter Henderson & Co. (see evidence of Mr. G. H. Eomans of Ist February, 1887); amount, £1,290 Is. lOd. ; deposit, £66. The tender for this contract was accepted on the 25th June, 1883. It was accompanied by a deposit of £66 in the form of a cheque on the Bank of New Zealand at Arrow. On the 26th June, 1883, Boult entered in his cash-book fees and rates as follows : Licenses (accommodation) —Dyson, £25 ; Gantley, £25 ; Johnston, £10 ; license, Hawkins, Fordham, £5 ; rates, E. McGuirck, £1 : total, £66 ; and paid the cheque for £66, above referred to, to credit of the county fund account at the bank, as a lodgment for the amount. The deposit made under the contract was never brought to account in the cash-book. On the completion of the contract it became necessary to refund the deposit to the contractors, and, in order to provide the means, Boult, in conjunction with Mr. Daniel, the then County Chairman and Treasurer, prepared a voucher for £80, described in the handwriting of Mr. Daniel as " Extras, as per agreement, £80." To satisfy the amount two cheques were drawn—one for £14, and one for £66. The cheque for £14 represented a sum of £7 2s. Bd\, the final balance due on the contract, and £6 17s. 4d., the actual amount due for "extras," both sums being so described on the butt of the cheque. The sum of £14 was accepted by the contractors in settlement of these charges, and the cheque for £66 was accepted as the refund of their deposit. As the deposit had never been credited in the county accounts, the payment of the amount out of county funds was a fraud. The several sums entered in the cash-book as paid to P. Henderson and Co. under this contract were;—■

Bates of She Years 18S0-81. 1881-82. 1882-83. 1883-84. 1884-85. 1885-86. Total. Date when rate struck Date when payable Amount of rate 5 July, '80 10 July, '80 Is. in thoJE £ s. d. 1,354 9 S 30 May, '81 10 June,'81 Is. in the £ £ B. A. 1,351 10 0 3 July, '82 4 July, '82 Is. in the £ £ s. d. 1,318 19 9 220 14 1 22 Oct., '83 22 Oct., '83 gel. in the £ £ s. d. 1,149 10 11 220 14 1 5 Aug., '84 11 Aug., '84 :;a.mthe£ £ s. d. 1,129 0 7 224 7 0 6 July, '85 20 Aug., '85 |d.inthe£ ' £ s. a. 898 1G 8 202 10 2 Estimated sum collectable .. Add rates on Crown lands £ s. a. £ 8. a 7,202 7 i 880 11 1( Total sum collectable Collected in 1380-81 1,354 9 3 995 19 9 1,351 10 0 1,545 13 10 1,376 5 0 1,353 8 1 1,101 12 10 995 19 9 8,082 19 C Balance uncolloeted Collected in 1881-82 358 9 0 72 10 0 GC3 C 0 735 10 0 Balances uncollected Collected in 1882-83 285 19 6 28 18 0 088 4 0 182 7 0 399 4 3 G10 9 3 Balances uncollected Collected in 1883-84 257 1 f, 8 15 0 505 17 0 96 16 6 1,140 9 7 368 17 0 393 9 3 807 18 3 Balances uncollected Collected in 1884-85 248 0 0 0 19 0 409 0 0 16 3 0 777 12 1 289 8 1 982 15 602 18 312 4 5 1,221 13 0 Balances uncollected Collected in 1885-86 247 7 C 392 17 6 488 4 0 379 17 3 1,041 3 8 857 4 1 I 431 7 2 1,288 11 3 Balances uncollected Collected in 1886-87—1st April to 30th September, 1880 247 7 0 392 17 6 488 4 0 379 17 3 183 19 7 68 10 11 070 5 8 604 10 10 073 1 91 G.393 9 3 Balances uncollected Written off— 31st March, 1884 £250 16 6 Collected afterwards 3 9 0 247 7 0 392 17 6 488 4 0 379 17 3 115 8 8 05 14 10 1,089 0 9 247 7 6 39217 0 488 4 0 379 17 3 115* 8 81 247 7 G 1,376 7 5 1,023 14 11 Cth July, 1885 Balance uncollected on the 30th September, 1886 05 14 10