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school fees collected, they were very small, he kept a record of them.
They were entered in his cash book when he thought there was sufficient to pay into the bank.
31. There is no doubt that this was irregular, had he kept his cash book himself, it would not have happened; but Mr. Xavier kept these books out of office hours and Mr. Sangster did not think it worth while to trouble him with such a trivial matter.
74. I do not excuse Mr. Sangster, merely stating his additional reasons for acting as he did.
132. Mr. Nicolle then examined Mr. Bruce Shepherd's accounts. He says "A cash book is kept, and a separate cash account is kept for each estate. For two of these estates, separate bank accounts are kept and the Pass Books for these two were made up to the 12th August."
In the other accounts, only one general account is kept at the Bank and the Pass Book was made up only to the 30th June, although the accounts show entries to the 8th September. The explanation for this is that a separate bank account was not kept because Section 60 of the Ordinance (as amended) required that it should be done. With respect to the Pass Book not being made up to date, although money had been paid...