THE TREASURY ORDERS." 121 Some time was lost in attempting to begin at the date of Mr Baker's dismissal and work backwards; but with the discovery that many of the vouchers were missing, and that there was no means of ascertaining the exact amount of revenue, we abandoned hope of making a complete audit of the past year, and contented ourselves with a scrutiny of the payments we knew to have been made. But before examining the books for which an audit certificate had been published, I applied to Herr T———, the only surviving auditor, for permission to publish a criticism of these accounts, a request to which he very kindly acceded. The financial system is worth describing. There was a head-treasury at Nukualofa, and sub-treasuries at Haapai, Vavau, and the two Niuas. The native revenue-collectors were required to pay in their weekly receipts to the subtreasurer, who kept with intermittent exactitude elaborate books ruled in columns for every conceivable head of receipt. When sufficient time had been allowed for accumulation the Premier made a descent upon the subtreasuries, and carried off the money to Nukualofa, amid the murmurs of the men of Haapai and Vavau, who thought that the money should be spent in their own island. When the bags of silver reached the head-treasury, Tubo, the chief clerk, patiently counted it over, entered it in his books as revenue from Haapai or Vavau, as the case might be, and put it into his safe for the liquidation of "Treasury Orders." These "Treasury Orders" were a financial triumph of which any Chancellor of the Exchequer might be proud. When salaries or accounts became due the "Paymaster" drew a cheque upon the Treasury, which, when countersigned by Mr Baker as AuditorGeneral, became virtually a floating paper currency until redeemed by presentation at the head-treasury. Let us trace the career of one of these "Treasury Orders" now before me. It was drawn on January 7, 1889, in favour of Sekonaia Tuuhetoka for 27 dollars, probably a quarter's rent of one of the leases in Haapai, since it is indorsed Department of Leases." It bears Mr Baker's signature lithographed, besides Sateki's name as Minisita Peimasita (Minister Paymaster), and S. E. W. Baker's as clerk to the Premier. Tuuhetoka has long ago forestalled this money at the nearest store, and he hands over the "Treasury Order" towards the reduction of his score, in the hope that it may so far soften the heart of the merchant as to procure fresh credit for him. In March the storekeeper buys a cartload of copra from a native, and tenders Tuuhetoka's “ Treasury Order" in payment; and a week later the man hands it to the tax clerk in settlement of his poll-tax, now two years in arrear. It is written in the law that the sub-treasurers shall not cash "Treasury Orders," but it is nowhere forbidden to receive them as revenue. So the clerk gives him a receipt in full for his taxes, and the revenue-books show the country to be 27 dollars richer for the worthless paper which has never been debited as expenditure. Then the Premier's descent upon the sub-treasury is made, and the "Treasury Order" finishes its mendacious career in the wastepaper-basket in Nukualofa. Sometimes a 'Treasury Order," eight years old, was presented for payment, grimy and frayed from wandering from hand to hand in some distant island, but the finances were conducted on too large a scale to be disturbed by such trifles. THE CRAMPING EFFECT OF BUDGETS. 123 The salary or rent due for 1881 was paid in 1889, and no one but the auditors-who were not expected to worry about such minútia-could be one whit the worse. The "Treasury Orders" served their purpose, however. Printed in Tongan, and countersigned by Sateki, they kept the natives from asking inconvenient questions, and left the Premier free to indulge his overmastering appetite for spending money. The Customs duties and rents were paid by Europeans in cheques upon Australian and New Zealand banks, and these, being beyond the ken of Tongans, were handed over to Mr Baker to be paid into an account in the Union Bank in Auckland, of which he had the absolute control. To clothe this position with a sort of authority, he kept two sets of books,-the one labelled. Agent-General, and the other Auditor-General,-hoping probably to suggest the inference that the Auditor kept a suspicious check upon the Agent. But the AuditorGeneral seems to have been an easy-going, pliant sort of official, who hated to make himself disagreeable, and contented himself with keeping his books on a plan of his own, which-so great was the sympathy that existed between the two officers-proved to be identical with that adopted by his methodical colleague. Estimates were made for grovelling spirits. They are a useful check upon incompetent rulers, but a blighting drag upon the soaring genius of a dictator. The Constitution, it is true, says Nor shall any money be paid out of the Government Treasury or debts contracted by the Government but as shall be arranged by the Legislative Assembly excepting in cases of war or rebellion or fearful epidemic or a like calamity and in such case it shall be done with the consent of the Cabinet and the King shall call together at once the Legislative Assembly and the Treasurer shall give the reason why that money was expended and the amount (sic). The Legislative Assembly had not "arranged" that the Agent-General should have the spending of some £6000 a-year at will, nor did a "war . . . or like calamity warrant him in breaking the Constitution; but he must be held blameless, for we read The Treasurer shall not permit any moneys to be paid out of the Treasury on any consideration whatever excepting in cashing Treasury Orders" of the Tongan Government duly signed by the Paymaster and the Auditor-General. So poor old Goschen was responsible, and upon his grey head would the blow fall if Parliament ever demanded a reckoning. There was a pathos about Goschen's position in the matter. Responsible for public moneys, solemnly required by the Constitution to submit a financial report to Parliament accounting for the last penny, liable to impeachment and other unknown terrors if he were found wanting, he sat placidly upon the hidden mine, agitated only by anxiety as to whether the cravings of his physical nature would be satisfied. But who would have thought of blaming Goschen? He himself had severer views as to his responsibilities than had his colleagues. He had never read the Constitution-his education had been neglected in early youth-and he believed that the duties of a selfrespecting Minister of Finance began and ended with the guardianship of the key of the safe, which, as he could trust no other with so precious a charge, hung round his HOW THE KEY WAS LOST. 125 neck by a shoe - lace. Had Goschen been a less conscientious person, the business of the country could have been continued even while he was providing for his appetite; but since no money could be paid out without the key of the safe, his frequent absences from the forth those remon- A LOST KEY AND A DYING ART 2.M.C At low tide his lone figure might be seen at the outer edge of the reef in sharp silhouette against the blue water, his vala girded up, his hand-net balanced on his forearm, lifting his skinny legs high, and sinking his feet into the |