I.—6a

108

;H. W. M( viu.v.

In the case of accounts at the end of the period, 1 think you said that a man would have nothing to do but to close off the last tram on the Saturday night—that he could have his xvork so arranged that he xx-ould only have to deal xvith the last train. I suppose you knoxv the instructions in regard to balancing the day's work, that the train-book must be done at the end of the day?— Yes, I knoxv the instructions provide lots of things which are not done. I stated yesterday that the only thing a man had to do xvas to take down the closing numbers. 19. A man closing that would close his book at the end of the day? —He. should do. 20. In addition to that he would have to total the tickets for the whole day? —No, he would not. 21. For instance, this last train may be in the middle of the page? —Yes. 22. He may have stations below and above this particular line, and therefore he would have to total the full page or carry it forward to another page? —No, he xvould not. If he had done the business properly he xvould have totalled down to the previous entry. 23. But they may take several entries back, and this particular line on xvhich the train runs xx-ould be in the middle of one of the pages? —No, they xvould not. They may be in the middle of the proof-book. You are talking about other books. All he xvould have to do xvould be to add on the last item the entries for the last train. 24. But in the proof-book?—ln the proof-book he would have totalled up the entries in pencil, and all he xvould have to do xvould be to add on those additional entries. 25. And in the case of errors? —I should assume if he balanced previously he would not have any errors. The errors xvould be confined to the last half a dozen entries, and therefore they should be discovered in a couple of minutes. 26. I suppose you admit some of the best men make errors? —Yes, a man who does not make errors is too good for this xx'orld. 27. You admit that the compiling of the returns for the four-xveekly period means a lot of work? —For xvhich you have four days. 28. And during those four days the xvork goes on?— Yes. 29. And the staff conducting the office is so arranged as to carry on the ordinary day's xxork? —The staff conducting the office at the end of the period is so fixed and the xvork so arranged that some of the staff do the books and other men do the current xvork. Every office has got sufficient staff to meet all requirements at any time. 30. So that in an exceptionally busy season they xvould not have to work any harder than in an ordinary season? —They have any amount of staff to do anything that is required of them at the particular time, and at exceptionally busy times mx- recollection is that you draw on the relieving officers to a considerable extent. That used to be so, and I believe is still. 31. Those cases are few and far between ?—They are not so few and far hetxx-een as you seem to think. 32. Then, in the case of entering guards' tickets, you said it was not necessary to do that at the time of closing off on the Saturday night? —Neither it is. S3. And that it xvas not necessary to check them in the same period before they banked? — Neither it is. 34. You are not aware that an undercharge has to be entered up in the same period as the ticket is issued if the guard has not collected enough?—lt is not necessarily done. 35. And that the station would be debited xvith the error if this xvas not done? —I am not discussing debits xvith errors; I am discussing xx-ork. 36. But the station is debited xvith the errors? —The Accountant asks for an explanation. 37. And the record is debited against the station, and is issued only to show xvhat errors are made in the returns?— Well, even so; do the stations suffer for that? 38. They are often called to account for it?— They are asked to explain. 39. It may affect their progress? —I cannot ask a question noxv, but I know of no case in which it has affected the progress. 40. The man is naturally expected to avoid an error of the same sort again? —He is expected to take reasonable precaution*, and has facilities to enable him to do so. 41. In regard to closing the accounts at 2 p.m. on the Saturday, I think you said you would have a larger amount of cash floating about? —Yes, the amount depends on the business at the station. 42. Assuming they closed at 2 o'clock, would they not continue to enter up every train right up to the Monday morning, as they do at present?— Yes, but it would be entered up as a separate day's xvork, and not taken into consideration at all, so far as the closing period is concerned, and therefore that cash xvould be floating cash. 43. But the book should shoxv exactly xvhat tickets were sold at 2 o'clock the same as before? -Yes. 44. An Inspector going in at any moment should see what was going on in the office?— Yes; but what are the intervals between the Inspector's visits? 45. Different times —sometimes three xveeks and sometimes three months?— Yes, precisely; and if you applied that system you xvould have this extra money practically for the Stationmaster or any one who is dishonestly inclined to "monkey" xvith between Saturday and Tuesday. 46. You have to take the risk of the office being broken into?— That is infinitesimal. 47. The audit by the Inspector is the only check a man could have if he was inclined to "monkey" xvith the cash —it is only that which prevents the dishonestly inclined? —The position comes doxvn to this : that the adoption of a system such as you are advocating xvould increase the risk. It xx'ould increase the amount of money a man had to xx-ork upon, and therefore it would alloxv him better chances than he has noxv, and be a greater temptation in case of irregularities. 48. Then, in regard to increasing applications for Sunday duty, would not work of that sort increase xvith increasing population?—It does not folloxv at all. Applications might increase