14,197. The first year of what?-The first year, say, 1867; I think I have not done it since that time.

14,198. Can you not tax your memory so far as to say whether or not you had it in 1870?-I did not have it in 1870; I am quite sure of that.

14,199. Nor in 1871?-Nor in 1871.

14,200. May you have had it in 1869?-I think not.

14,201. Was the last time you had it in 1868?-To the best of my recollection I think it was.

14,202. May you have had it in 1869, although you don't remember?-I think not, but I cannot be quite positive.

14,203. But you are quite clear about 1870, that you had no note whatever of the men's accounts with you, except what was entered in the account of wages?-Yes. I did not require it then. It could do no good.

14,204. Why was it required in 1868?-Because sometimes the men settled their accounts at the Custom House.

14,205. Would that be done often?-Sometimes; but not as a rule, I think.

14,206. When these regulations were introduced, and you first went up to the Custom House to settle, was it not intended that all the accounts should be settled there and then?-That was the regulation.