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retired a Bill at the Union Bank. Have you
any explanation to offer?

A. There were two Bill transactions for the
same amount, viz., £300. The first Bill was
for my accommodation; but, in respect of the
second, I did not require the money, and al-
lowed Mr. Macandrew to keep the proceeds,
he (Mr. Macandrew) retiring the Bill. I
would wish, however, to refer to my papers,
and then make a further statement.

Mr. M'Glashan handed in a written state-
ment on the 1st February, 1861, as follows:—

"The Bill referred to was retired by Mr.
Macandrew, not by me; this is the Bill I have
alluded to, the proceeds of which I gave to
him; but, in mentioning the Bill, I said its
amount was £300.—This an error. I spoke
to the best of my recollection; but never hav-
ing imagined that the transaction would be-
come a subject of public inquiry, I kept no
regular record of it. (Indeed, that I must
have some documents under Mr. Macandrew's
hands, showing that he got the sum less the
discount, I have made a search, but have only
discovered the following jotting in a memoran-
dum book, which jotting has so far revived
my recollection as to enable me to state dis-
tinctly what is able said, viz., that he got
the proceeds and paid the Bill.

"M'And.'s I O U, £488 Novr.
12 Int.

£500 Bill paid
7th Feby."

Q. The Provincial Treasurer's bond cannot
be found in the Superintendent's office. Do
you know where it can be found?

A. That is a most untoward circumstance.
The bond was delivered to Captain Cargill to
be kept by him, and I have never seen it since.
It was signed and delivered. Captain Cargill
kept public papers in an iron chest that stood
in a stone safe adjoining his own room, and if
it cannot be found among the papers that were
kept in that chest or safe, I have no idea where
it can be found. The Superintendent's clerk,
Mr. Logan, had charge I believe of Captain
Cargill's official papers, and if he has never
seen the bond, the present Superintendent
should be enquired at, whether he, as executor
of the late Mr. Proudfoot, has seen it among
Mr. Proudfoot's papers, who was private clerk
to Captain Cargill when I entered into office.

Q. You state in your public address that
you effected a loan to enable you to close the
Treasury Accounts, and that Mr. Macandrew
knew nothing of it until the accounts were
closed; was the sum of £650, which was given
to the Accountant in cash and not by cheque
on the Bank, paid out of the loan to which
you alluded?

A. I applied part of the Road money to
supply Mr. Macandrew's deficiency, when I
found from his repeatedly deceiving me that
it was likely he would not repay me before
30th September, and I applied also some pri-
vate funds for that purpose. I reserved the
loan to make up any ultimate deficiency by
Mr. Macandrew. Part of it was ultimately
applied for that purpose, and the most part of
the remainder I have since invested, having
borrowed the money for three years.

Q. Will you state the amount you raised
by loan, and from whom you received it; and
show that the money was not permanently
used for making up the deficiencies of the
public balances?

A. The amount was £1000; the lender was
Mr. John Jones; the date on which I got the
money was 24th September 1860, but I had
arranged for it a month before that. Person-
ally I have no objection to show that the
money was not permanently or otherwise used
for making up the deficiency of the Public
Balance (except the deficiency that remained
after the last payment received from Mr.
Macandrew); but as thereby I must neces-
sarily disclose private affairs of another, which
I am pledged not to do, I must decline doing
it. I am not unaware of the suspicion I may
incur in consequence. If entertained by those
who are to judge me, it will be one of the
misfortunes of my unhappy position. I shall
therefore only hint that the social relations
existing in this place are such, that it ought
not to appear strange that I have come under
such a pledge.

Q. In reference to the petty cash, it appears
that in each quarter the average amount is-
sued is about £2,500,—that it was regularly
placed in charge of Mr. Street, the Accountant.
Was this the petty cash to which you allude
frequently in your examination, or was there
some other, and if cheque, or cash, according to
Bank-book and point out the items, where
issued, and state what payments were made
by you out of it.

A. The practice was for Mr. Street to fur-
nish me with notes similar to those now ex-
hibited, and for me to give him for the sums
in these notes a cheque, or cash, according to
Bank-book and point out the items, where
my own hands to meet any emergency over
and above the special payments to Mr. Street,
and in case of necessary absence for a whole day,
I usually handed cash to Mr. Street, who ac-
counted to me for the payments he made out
of it. It is impossible for me, from the great
multiplicity of transactions and from my mind
never having been pre-occupied with the
matter, to give a more explicit answer.

The Superintendent's replies to questions
Nos. 8, 9, and 10, having been brought under
the notice of Mr. M'Glashan the latter an-
swered :—that the statements by Mr. Macan-
drew are a tissue of untruths, in some parts
interwoven with incidents that occurred, but
are of no importance.

Thus the conversation he relates regarding
my letter to him of 20th September, 1860, is
a pure fiction. No such conversation ever oc-
curred; nor did I ever withdraw that letter,
nor was I asked to withdraw it. He seems to
have forgotten that I told Mr. Morris and
Mr. Reynolds that he had the deficient money
in his hands; that I had shewn them his
cheques; that I had told him I had done
so. Whatever my peculiar temperament may
be, the letter in question shews, I think, any-
thing but intemperance or want of delicacy
towards him. I left it to himself to state the
circumstances to his Executive.

Mr. Macandrew's professions of benevolence
towards me can't deceive no one. The circum-
stances on which he claims credit for it are
purely fictitious. In the real circumstances
there has been displayed a feeling the very
opposite: and there is a latent malignity in
one of his statements, which is intended to
wound where he knows my feelings are acute.
If Mr. Macandrew made any statement to my
brother that I was deficient in the public ac-