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clearing the ship, or to obtain a written order from him upon
his agents to pay the amount, such order being endorsed on the ročeipt. If the fee was paid in cash, fr Britto was instructed to hand the amount to the office shroff Lo U-shing who would
initial the counterfoil. If the receipt was endorsed by the
officer, Mr Britto had to send it to the other shroff Tsang Shiu-Kau (vide para 18 (e) infra) for collection. Mr Britto
was not allowed to go out and collect the amounts himself. The account of light dues was made up from the counterfoils every two or three days by Mr Botelho and the shroff Tsang, and was
paid into the Bank.
This being the office routine, fr Bowley, the Crown Soli- citor reported on the 20th January 1906 that the following facts Could be proved: -
(a) Case 1. un the 30th November 1905 Francisco Tso Yat,
a partner in Wing Keo & Company, and Compradore to the Austrian
Lloyd S.N.Coy., went personally to the Harbour Office to clear
the "Trieste" angpaid the light dues in cash to Mr Britto in
his office and received from him the receipt and clearance. Mr Britto did not hand the money to either shroff. On the
6th December 1905 the light dues account for the preceding 5 days was made up by Botelho and shroff Tsang who found $64.12 was
missing. They asked Britto about it, and he said he had given the receipt to the officer clearing the ship who had promised to
send the amount to the Harbour Office. The shroff Isang advanced
the amount to make good the deficiency, and Britto refunded it
to him a day or two later. It was clear that Britto received
the sum on the 30th November and denied having dono so on 5th
December. Ar Bowley advised that a charge of embezzlement against
Britto in this case might succeed.
(b) Case 2. On 3rd January 1906 Britto filled up a receipt
for the "Coulsdon's" light-dues and the ship's officer signed
I
an order on the receipt requesting the agents lesers Arnhold,
Karberg & Company to pay the amount. On the same morning Britto
went to that Company's office and asked the Assistant Shipping
[dav.
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