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73. Supposing a train arrived at five to 12 on the Saturday night? —They would probably do that on the Sunday or Monday morning. 74. It xvould have to be done before the time for banking on .Monday?— Yes, before banking on Monday. 75. That would necessitate some one working on the Sunday?—At the end of the period it would, because there are a lot of returns to be made up and the ordinal-}' work has to be carried on at the same time. That xvork is generally done on the Sunday at the end of the four-weekly period. 76. Supposing that train arrived about 12 o'clock not at the end of the period, would you not have to balance that before Monday morning?— They would total the tickets and book the amount from the guard, but not put those tickets through the books that night, although it xvould have to be done before they banked on the Monday; but if it is at the end of the period and they have to make a complete balance for the period before they bank on the Monday, those tickets have to be entered up. There is a special form for entering the tickets on. 77. What is the length of the period?— The returns are made up every four weeks. 78. So that it xvould not happen every week but would happen every four xveeks? —Yes. 79. Mr. Witty.] During the four weeks you have ample opportunity of correcting any errors? —Yes, if they are discovered. 80. Do you know of any stations where the officers are working fourteen hours on Sundays : I mean xvhere there are trains running constantly with less than an hour between each train and there is no time for the men to get away? —No, I could not say of any place where the trains run less than an hour. 81. Or, say, where a man has not time to gel away from his station?— No, I do not think there are any. 82. Are there not some on the Lyttelton line?- -I really could not say as to the Sunday trains on the Lyttelton line. .S.'i. Mr. J. V. Brown.] You balance at the end of every four-weekly period?— Yes. 84. If you closed the books on the Friday instead of the Saturday that would always give you plenty of time to square up, and you xvould only be one day behind; that xvould prevent tiny Sunday xvork?—l should say that is more a matter for the Department. Ido not think it would make any difference. The day folloxving the end of the period you bank the previous day's cash, and once you do that any errors during the month can only be found out by comparing the returns. Another objection would be that Saturday is the busiest day in the week at large stations, and they could not do very much xvith the returns at those stations. 85. Do the clerks lose much in regard to tickets? —I do not think they lose much, but I have known xvhere a man has given a £5 note away for a £1 note. 86. Hon. Mr. Millar.] Assuming that a man is wrong in his additions in his returns, is there not an " outstanding sheet " on xvhich lie can enter, say, It's, as money outstanding?— There is an outstanding sheet, but errors of that sort have to be shown as short-banked or overbanked, and they are taken to account for them. 87. That goes into the four-weekly statement I—lt1 —It is part of the four-weekly statement. 88. So that the officers do not need to spend so much time in finding out an error, because it could be shown in the supplementary statement? —The error lias to be shoxvn on the statement, and if an error is shown they are called upon to account for making the error. The only way to avoid that is to balance the month's xvork before they bank. 89. But in the event of their not finding it they can do that?— Yes, but they have to explain it. 90. You said you considered a man was on duty practically all the time xvhether he xvas attending to train service or not —that he had to be at call? —If he xvas bound to remain at call. 91. Does not that apply to all men connected xvith train-running?— Yes, it xvould with all men who xvere bound to remain at call. 92. That xvould apply to all men in the service, engine-drivers and so forth?— Not always. When they go off duty they are not bound to remain at call. 93. They are bound to remain at call so long as they are connected with train-running—they are supposed to be available at any time they are called upon ? —I do not think so. There are certain men booked on duty on Sunday, and although there is an interval between the trains they must be within call. 94. But whether they are booked on duty or not. are they not supposed to be on call on Sundays or any other day?— They are not supposed to remain in their houses or at any particular spot where they can be found. They can go to church, or for a xvalk, or anyxvhere else. 95. The Chairman.] Must you not reviexv the month's accounts prior to banking at the end of the period ?—They make up the statement. 96. A statement that could not be made up at any other time during the period?—No, they cannot make up those returns until the business of the month finishes. 97. If there are no inaccuracies at all and the staff is called upon to make up the returns that must go in, hoxv long does it take to make them up if they had a clear run at them and were not interrupted by the ordinary business of the station? —That would depend on the business done at the station. At some offices the business is very much larger than at others. 98. Say a station like Palmerston North ?- -Well, it would fake two clerks a couple of clear days xvithout doing anything else. 99. Whether there are any inaccuracies or not? —If the returns come out and balance xvith the books and without any mistakes I think it xvould take them txvo days. If there xx'ere errors it would take them longer to search for them. 100. Then, the returns at the end of the period for a station like Palmerston North would take on an average two days to prepare?— Yes, that is a fair average.