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Treasury in unsealed wrappers they may have been
tampered with en route, but, if as seems almost certain
to have been the case, the actual perpetrator of the
fraud or an accomplice was in the Treasury itself there
seems to have been no need for abstraction en route.
The books as will be seen above were received from
the Gaol on the 8th November and the 6th December
respectively and were taken into use on the 30th November
and the 20th December respectively.
White The first book therefore lay in reserve for 21
days and the second book lay in reserve for 14 days.
While in reserve cheque books, nominally in the
custody of Tsang On Wing, were always kept on the middle
shelf of a large safe in the General Office of the
Treasury. This is the office wherein the Cashier, the
Accountants, the Shroffs, the collection Book clerks,
the Correspondence Registry clerks, the Cask Book clerk
and other clerks werk.
The safe in question was at the opposite end of
the room from Mr. Tsang On Wing's desk and his view of
it would be obstructed.
There were two keys for this safe. One was
held
by Mr. Tsang On Wing and the other by Mr. Moosa, the
chief Revenue Clerk, in front of whose desk the safe was
placed.
This safe was thrown open on the arrival of Mr.
took Moosa each morning and a messenger always put/the
cheque book in actual use to the desk of Mr. Tsang On
Wing.
The safe, which was used namely for the safeguarding
of Collection Books, remained opened throughout the day
until 5 p.m.
The messenger then took back the cheque book in actual
use and replaced it in the safe.