15

I.—6b

305. Have you the memorandum—continuing with this letter of the 26th July—which you say was compiled in the Accountant's office ?—Do I say the memorandum compiled in the Accountant's office. 306. Yes. You say, " When the statement was being compiled I got a memorandum of the expenditure for the last seven years from our Accountant's office " ? —Yes, I have it, I think. Yes, I have. 307. Will you produce it ?—Yes; I produce the memorandum. [Exhibit 3 produced.] 308. Were these pencil figures on it ?—No ; they have been put on it recently. 309. By whom ?—By the Accountant. 310. What is his name ?—Mr. Clapham. 311. Now, what led to your discovery, on the 27th September last, of the error on page 14 of the Public Works Statement ? What led to the discovery that the net figures had been printed, instead of the gross ?—I had the gross figures in my mind quite well. I knew the expenditure of the year by heart. It had slipped through without detection in the first instance; but on reading the Statement over calmly and quietly, after it had been laid on the table of the House, I detected it. 312. Hon. Sir B. Stout: When was that ? The same evening ? —The same evening. 313. Mr. G. Hutchison : In the House, were you ?—No ; I went back to the office. 314. Did it not occur to you to mention what you had discovered to the Minister ?—No. I have already stated that I did not regard the matter of altering the fifth figure to make it harmonize with the other four as being a matter of any great consequence. 315. You did not tell the Minister at all ?—No; I did not. 316. When did you first mention it to the Minister ?—On the evening that the Public Works Statement was under discussion in the House. Mr. G. F. Eichardson and Mr. Mitchelson both drew attention to the alteration in the figures, and I then mentioned to Mr. Seddon that the alteration had been made by myself, and the reason for making it. 317. That was some time in October? Hon. Mr. Seddon : sth October. 318. Mr. G. Hutchison.] A week after?— Probably. 319. When did you first make a memorandum on the subject—on the 26th July of this year ? —I fancy that is not the date. The date can be obtained, because my memorandum was written in reply to a question on the Order Paper, and that is dated the 27th June. 320. I only want to be quite sure of your answer, Mr. Blow—that the other figures in this "conclusion" paragraph of the Public Works Statement are relatively the same as the expenditure for last year as corrected by you. You adhere to that statement ?—I do, because the Statement itself bears it out. Any member can see, by reference to Table C, that the credits are taken off in such years as they occur. 321. The annual credits ?—The credits accruing during the year. 322. Then you say that this paragraph is to be read as if the words " loan-expenditure, after deducting the credits for the several years," was so-and-so? You mean that ?—Yes. 323. Hon. Mr. Seddon.] Credits for recoveries? There are other credits? —The credits for the year, not including " Beceipts in aid." 324. Mr. G. Hutchison.] He still adheres to " credits," notwithstanding your suggestion. (To witness): "The loan-expenditure, after deducting the credits of several years, are as follows"?— Yes. 325. That is what it really means ?—Yes. The Committee then adjourned.

Wednesday, 16th August, 1893. Mr. H. J. H. Blow further examined. 326. Hon. Sir. J. Hall.] Mr. Blow, I think you said the corrections in the tables to the Statement were made by the Accountant ? —Yes, Sir; I think so. 327. Could you say when they were made ?—The Accountant has been summoned to attend the Committee this morning. He will speak for himself. 328. If you do not know? —I do not know from my own personal knowledge; but, of course, they must have been made between the time of tabling the Statement and the time of its general distribution, which was on the following day, because they are correct in the copy as printed in the Appendices. 329. Between the time of the Statement being laid on the table ?—Yes, and the printing off of the total number, which, I believe, took place the following day. 330. Then, I think you stated that other corrections had been made in this Public Works Statement as laid on the table ?—Not in this Statement. 331. Did you make no other corrections?—No ; I made no other corrections that I am aware of. I made a remark that other Statements had been corrected in a similar manner. 332. You yourself did not make any other corrections ? —Not that I am aware of. 333. Were these instructions of yours given viva voce or in writing to the Printer to make these alterations ? —I cannot recollect distinctly, but I should think there is no doubt at all they were in writing. Ido not think they would take them by word of mouth. 334. I understand you went down to the Printing Office? —Yes. The form ordinarily adopted is simply to take the proof-sheet with the corrections noted in the margin. I have no doubt that course was followed in this case. 335. Then you have stated that it is not unusual for documents, after having been laid on the table, to be corrected. Can you give any instances ?—I think that is perhaps going a little beyond