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REPORT OF THE TREASURY CHEQUE
FRAUD CASE.
94
The General Account of the Hong Kong Government is kept by the Treasury with the Hong Kong and Shanghai Banking Corporation.
Cheques drawn on this account are required, by an
arrangement of long standing as to which the original written arrangements (if any) do not appear to be available, to be signed by the Colonial Treasurer
reasurer and counter-signed
by the cashier.
At all material times. the Hon. Mr.C. McI. Messer was the Colonial Treasurer.
On 29th March, 1926, the Colonial T
reasurer addressed
a letter to the Bank informing it that during the absence
on leave of Mr. L. A. Barton, Mr. T. Black would sign Treasury cheques as Cashier with effect from the 3rd
April, 1926, until further notice. A specimen of Mr.
Black's signature was sent with the letter.
This arrangement has been continued down to the
present date, and at material times cheques therefore
required the signatures of Mr. Messer and Mr. Black.
Cheques not bearing both signatures have been returned
by the Bank.
At the material times the bodies of cheques drawn on the Government General Accountwere filled in usually by Mr. Tsang On Wing, a Third Grade clerk, or by Mr. Cheung Man Kun, a VIB clerk, who assists Mr. Tsang a busy times.
Mite.
Tsang's duties have for seven years past included this
preparation cheques.
The cheque forms were supplied by the Bank, usually in books of 600 forms, and after receipt by the Treasury