P.82
153
was stating it corectly.
No evidence for per jury as to charge A.
Sec. 14 Perjury Ord.
corroboration.
No corroboration therefore entitled to be discharged.
Balance Sheet.
Amazing thing that auditor (4th witness) should be
one of principal witness for prosecution. Witness as guilty
as defendant if defendent is guilty of perjury. Still more
amazing that he avore balance sheet was true. Either both
guilty or neither.
Expression 'balance sheet' is here strictly limited.
perjury possible in balance sheet.
R. v. Crespingy 1 Espinasse 280.
Το
Cannot have per jury where construction of deed involved.
Russell on crimes p.475.
If
Balance sheet essentially a matter of construction.
applies to perjury charge must also apply to charge under
Larceny Ord. None of charges can be sustained at all. A11
items in balance sheet matters of opinion.
Uncalled capital.
Company received application for me. 6th witness
Baid were accepted.
8th witness said bad applications.
Clearly an offer to take shares and to pay what required on
allotment what required on Articles.
2.49 {1922 Hàn.) Palmer,
Only question is 'were shareholders entitled to take shares.
question of law. Not good accounting and misleading, but not
fal se.
Allotment Suspense Account doesn't release shareholders from
liability.
Same thing applies to Accounts Receivable.
If debts are included
must included in way the stand in