1.—5

58

to us. For instance here we find in one column " Oilmens' stores, B." Then in another column "Apples," "Almonds," "Arrowroot" are distinguished, and separately classed B in another column. 1426. Tou make use of the classification ? —Certainly. But in cases of doubt, say where there are a number of articles included in a consignment, we charge all according to the rate charged for the heaviest article. 1427. Leaving it to the discretion of the officers ? —Tes; and I think it is improper to place discretionary power in the hands of junior clerks. It may be abused, though I do not know that it ever has been. 1428. You think there should be such a classification that there should be no difficulty or doubt at all?— Exactly. 1429. Mr. Larnach.~\ How long have you been in the Railway Department? —Ever since the line was opened—about fourteen years. 1430. Tou have subordinate officers ? —Tes; seven permanent clerks and four extra men just now. 1431. What are the duties of the seven?— One is the head import clerk in B shed, as we call it; then there is a head export clerk, ledger-keeper, cashier, abstract clerk, warehouse book-keeper, and the head storeman, who also ranks as a clerk now. The four extra men are assisting the abstract clerks and the warehouse book-keeper. The warehouse-book is a new institution since July. There will be a necessity for these four men if the weekly system is retained ; but if it were done away with we should revert to the old staff, doing away with the services of the four extra clerks. 1432. What salaries do the clerks on the staff receive ?—From £250 (there is only one at £250) to £60. 1433. Eeturns are furnished weekly I believe. How are these classified? —Abstracts* cash balance, and summary. The cashier and ledger-keeper make out these. 1434. Who are responsible for their correctness ?—I am. 1435. Do you check them ?—No; I take the statement as correct. Ib would be impossible for me to check them. 1436. Tou verify them by your signature ? —Tes. 1437. I take it that these returns are taken from the books, and that the same columns appear in tour books as in the returns. Why do you not take the trouble to compare them with your books ?— It is not a question of trouble but of time. 1438. Supposing the returns had been falsified—to put an extreme case—you, having signed them as correct, would be responsible? —I suppose so. But Ido not think it is possible to falsify the accounts. The moneys are paid in every day; one clerk checks another, and one station checks another. 1439. How long would it take you to compare the figures contained in the statements with those in the books? —There are more than a hundred stations, and it would take a long time to go through the figures. 1440. Half a day ?—More than that. 1441. A day ?—Yes ; it would be more than a day's work. 1442. Would it be two days?—l could not say. The documents are all checked in the Accountant's office by Mr. Fife, the Accountant. 1443. This is not a system of check which simply consists of signing the documents presented to him ?—No ; he checks the work of all the different stations. 1444. What are your usual business hours ?—Nine to five; some of the clerks' are from eight to five. 1445. Is the time of the clerks fully occupied ?—Yes. Several of the clerks are in the habit of returning after tea to finish their work. 1446. Aud yours also ? —Yes. 1447. Have you sufficient time to get through your work?— Yes. I would like to put in a good word for some of the clerks. They have exceedingly heavy work. The hours 1 have spoken of do not apply to the busy season ; we then have all sorts of hours. 1448. Do you think the present classification sufficiently explicit or too elaborate? —It is too elaborate and yet not sufficiently explicit. For instance, we have fat aud tallow set down in Class C, and then tallow in Class B. The one is 4d. and the other sd. per mile. 1449. Who arranged this form of classification ?—I believe it was arranged by the Commissioners. 1450. Was your opinion asked prior to the classification being made?—l gave evidence before the Commission. 1451. Hon. Mr. Richardson.] I understood you to say you considered an elaborate classification not necessary ?—Yes. 1452. If you were told that on the railways in England they find they cannot have too elaborate a classification, and that from year to year they were increasing the list, would that alter your opinion ?—I think not. The circumstances of the case are very different. But the present classification is full of incongruities. Thus we have here, " Wine, Class A, in cases or jars, owners' risk." " Wine, in butts, pipes, and vats, Class A, double rate, owners' risk." " Wine, in bulk, Class B." I cannot tell what that means. Certainly it is seldom that wine has to be sent out in bulk. 1453. Is not wine in quarter-casks wine in bulk ? —No ; wine in quarter-casks is specially provided for. It conies in under Class A, double rate. 1454. The Chairman.'] Supposing a 5-gallon keg were sent out, how would you charge it?— Double rate under Class A. The same as a quarter-cask. 1455. Hon. Mr. Richardson ] Suppose a 27-gallon cask were sent, how would you charge it ?— Under Class A. 1456. Then a 56-gallon cask ?—I should not calculate that comes in under wine in bulk. 1457. Have you not asked to know what " wine in bulk " means ?—No ; I have always presumed it to be a mistake. I may say it is very unusual to send it out in such large quantities either on the

Mr. Tippetts.

10th Sept., 1877.