** I 
APPENDIX. 
83 
We notice that hunting licenses are printed by the Union Lithograph 
Company, in whose possession the dies for these licenses, we presume, 
are still held. It would seem to us to be an easy matter to get an addi¬ 
tional lot of these licenses printed, and to any one in the San Francisco 
office who is familiar with the sale of such licenses they could be sold 
and the funds never reach the hands of the Commissioners. We think 
that the hunting licenses should come through the State Controller’s 
office in the same manner as the fishing licenses. This would eliminate 
practically all chance of getting additional licenses printed. 
The following amount of fishing licenses were received from the State 
Controller for the year 1910-11: 
2,000 aliens at $10.00___$20,000 00 
2,000 citizens at $2.50- 5,000 00 
$25,000 00 
At August 24, 1910, we found that of this amount the following had 
been sold: 
1,274 aliens at $10.00_—__ $12,740 00 
1,088 citizens at $2.50_^_ 2,720 00 
$15,460 00 
Which was accounted for by: ■ ' — ■ 
Bank of California certificate_$10,457 50 
Remittances to State Treasurer August 9, 1910_ 5,000 00 
Cash on hand_ 2 50 
-$15,460 00 
The licenses unsold in the San Francisco office were counted and 
found in order, and the licenses in hands of deputies were all verified 
by letters from the various deputies. 
While the fishing licenses expire on March 31st of each year, the 
receipts from license sales have been considered as revenue applying on 
the following fiscal year ending June 30th. 
We find that there are approximately $40,000.00 receipts from sale 
of licenses and $120,000.00 disbursements passing through the hands of 
the Chief Deputy annually, and that the only bond given by any one 
is for $2,000.00, from the president of the Board of Fish and Game 
Commissioners. This would appear to us to be entirely inadequate, and 
we would suggest that provision should be made for the bonding of the 
Chief Deputy and his cashier. 
Wb have not checked any disbursements which have been made 
directly through the State Treasurer, as we understand that such 
vouchers have all been passed by 7 a Board of Examiners and also the 
State Controller’s office. 
We shall be pleased to give you any further information which you 
may desire. 
Yours very truly, 
PRICE, WATERHOUSE & CO., 
Chartered Accountants. 
