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paid into the bank and that the money has been accounted for within $50. It is a very small item and it is a quibble to talk about it.
I don't understand what you mean ?--If you understood bookkeeping I think you would see that these figures-in Barker's accounts represent the total amount paid into bank. There must be a slip.
Counsel repeated his question, and witness returned the same answer.
Mr. Slade The inference from that is that the books are not properly kept?-For a business of this nature I think the books are wonderful. You don't expect a business like this to have elaborate books. Many big firms do not keep their books so well as this.
His Lordship-Mr. Lowe having got results does not think it necessary to look into the ledger for the details.
Witness It has taken two men a fortnight
to check the details. I checked no detai's.
Mr. Slade That is what you meau ? Witness-Yes.
Mr. Slade-You did not think it nocessary Witness-Yos.
Mr. Slads-The figures in Barker's balaues sheet correspond with the figures in the pass book. We are now talking about the figures appearing on the face of the cash book.
His Lordship-I think Mr. Lowe's certificate
is only intended to go to January, 1896.
Mr. Slade-I am afraid both your Lordship and
Lowe misunderstand mo. The Mr.
system may have been beautiful. but the carrying it out is what really matters. It seems to have been defective either by accident or design. If the customers' accounts inserted in the ledger amount to a certain sum and the amount paid in under that head is larger the in- ference seems to le that there must have been accounts which were not inserted in the ledger. That is a vital part of the bookkeeping.
Mr. Potter then examined witness with refor. ence to the same point, and after he had asked several questions said he wished to have an opportunity of going further with the accounts, and he would have to take Mr. Lowe back through them.
Mr. Slade-I am leaving on Friday. Mr. Potter-I am very sorry.
Wo must get the whole truth out.
His Lordship--Bat I am not going to sit here. Mr. Potter-There are other books which have not been produced. I was not aware the point
taken by my friend was going to be raised.
His Lordship-It has been patent all through the case. It was suggested on the second day. Mr. Potter-All I can say is that it has not boen patent to me, and the suggestion, I think I am right in saying, has never been made until to-day.
His Lordship-It is an obvious difficulty, which has been all through the trial and is now emphasised by Mr. Lowe's figures which show $400 more. Now if you want to check that the registry will be open. I am not going to sit here going through the accounts. The trial I must finish to-morrow.
Mr. Potter-There will be nothing left to- morrow but for me to address your Lordship and for Mr. Slade to address you.
His Lordship --And for me to consider the
case and give judgment. I am not going to sit here. I have yielded a great deal in this
case,
Mr. Potier-Yes, your Lordship has yielded a lot, but I have not asked your Lordship for the slightest adjournment. I regard it in the interests of justion that Mr. Lowe should go into these figures.
Mr. Love-It will take me two hours. His Lordship Well, I can't sit two hours. Mr. Potter-I have not asked you.
His Lordship--You have.
Mr. Potter-This is the first time that I have asked for any adjournment,
His Lordship-I have told you I shall not sit Bud check these accounts. The registry will be open until midnight. Are you prepared to go on with your address ?
Mr. Potter--I am in your Lordship's hauds. If your Lordship will allow me to address you and take Mr. Lowe to-morrow morning that will suit me. All I want is to get Mr. Lowe back into the box.
His Lordship agrel.
Mr. Potter then commenced his address. He divided the case into two parts--what happened before Tatem left the Colony and what happen- ed afterwards. He asserted that the charge of fraudulently converting the business to himself preferred against the defendant had miserably failed, and that none of the other allegations of fraud had been established.
Mr. Potter had not concluded his address when the Court rose.
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