197
Your first report and balance sheet covered a period up to 30th April, 1928 ? Yes.
That balance sheet as officially printed was presented for filing by you with certain other documents on 9th July, 1928 ? That is true, but it being a half truth, I would like to modify it. I want to say that document as printed was never at any time approved or signed by me.
I did approve
and sign the document you are now looking at, but that document was altered during my absence, and the publication
was done in my absence and the filing was done only when the full publication was affected - it had been done and could not be altered.
Is that your signature. Is that the document you presented for filing? Yes, but apparently my point seems to have been misunderstood (Ex. NIB 5).
Judge:- This is the document that was filed with the Registrar of Companies ? Yes.
J
Judge:- Then do I understand, Mr.Brewer, that this printed document is not an exact duplicate ? On the contrary may I make my point? I signed a typewritten balance sheet which I maintain is fundamentally correct. While I was out of the Colony a printed balance sheet was made up it was not identical with the typewritten balance sheet which I and the directors signed. There is only one signature to that printed balance sheet and that is the auditor's.
Judge:- Is this not a true copy of the balance sheet which you filed ? Yes.
Is this document a correct copy of the document you signed ? It is a correct copy of the document I filed, but I did not sign it.
Judge: The one he filed but did not sign? O.R.:- I have no evidence of that but his signature is at the bottom of that document NIB 5 and he filed it, My Lord.
de
Is this the typewritten balance sheet to which you were referring ? This balance sheet was approved by me from the books.
Judge:- That is your signature ? That is my signature, My Lord. I signed and approved one balance sheet. The balance sheet as printed contained in my opinion no material
difference. The question of filing is one that came up in the prdinary course of business. The balance sheet had been sent out, it has been fully published, after I came back a copy had got to be filed.
Judge:- And you signed the filed copy? I did not sign it as a copy I signed it for filing.
Judge:- Does it not seem to you rather a serious matter to file a balance sheet knowing it to be inaccurate ? It
did not, My Lord, because I have on the altered copy of the printing
Judge:- Was it not a serious thing for you to sign a document which you knew to be incorrect ? I do it every
day.
6.