An set forth
- § 38, p. TB y Their
616
Report.
The defalcations were discovered
four out
Andliter, her Nicolle, who,
1
the
checking the
formed frit
commbarfoil receipts with the Rent Ro
and then
discrepancies.
It is argued
win the
ought properly to have been received by
the Shroff
[ and not the clerks]
(iil that he signed receipts for them
amounts
which he wither
of a private book of his own
san for the full amount paid,
whilst he entered
the counterfoil and
less amount in
the cash book
The Shroff could read figures but not
English words
that with the
Sam
the
nothing to him
scrit written when the word "commerct"
and Alves would alter
the figure after the Shroff
had stamped "Checked"
N. B. 24
Shops
the receipt
had usa
(iii)
"misati derps" but theps
That the Crown Rent Roll kept passided for them
& Alon
Roll,
not balanced, for year
the balancing of this book would have immediately caused the defalcations to be detected.
The conclusions of the Commission
A suggestion,
in which I entirely agree
contining then mo Mirati device (which
is within their han
a a flown a sou pancipat jets) Com with thee (on
V.R.m
M
Men Roge
Armor & me dod
which would Mita
dye-sinha
Examination that a comful scheme of ins kund should han caurd cames detection
But
Fuq
Q
four
Carn
complete examination only
altogether of this kind
wen
found, it cannot be argued that the fact that he had been in the habit
only testing by checking
selected at random
7
Cours
the defalcation
a certain marker
tor tag method.
must have been
Alves giving forged receipts to
Generally all.
mort
27
mate G
Which
Za
come herfal
amm
marded.
Such defalcation could only be
detected by balancing the Crown Rent Roll
this appears to be admitted on all hands
[It occurs
as
provided Par. 18 of
§
reme, in
and counterfoils are
Hunt
numbers, and, when a pet is morded
sent
however
that
if
the Receipers
{
1
at
they should be
Escuting
anning tab. 1880
as Laid
the Rent Roll
a pyar terp"
89.716
ff fulity
the number of the Receipt wen
272
Around by kind plan of
-
which the did