CO129-508-5 Supreme Court of Hong Kong- slackness of registry accounting methods 28-10-1927 - 23-4-1928 — Page 77

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have been on terms of close relationship with the Company.

Among the counterfoils of the cheques of the Company appear fifteen counterfoils marked "Cancelled" which purport to relate to cheques made payable to the Registrar, Supreme Court, between the 12th March, 1926, and the 13th August, 1926, for sums amounting in the aggregate to $25,049.83.

The counterfoils in each case are marked "A/S"

(Account sales).

In all cases the numbers of the sales are not

mentioned, but thirty five numbers are specifically mentioned

In none of these cases are the cheques themselves

attached to the counterfoils.

In one other case there is a similarly marked

counterfoil with the cancelled cheque attached.

The Committee regards the se counterfoils with great

suspicion.

It is extremely unlikely that clerical errors

necessitating cancellation would have been made in so large

a number of cheques for one payee in so short a time.

There are no other cancellations.

It is unlikely that the Company would in so many

cases prepare cheques which it was unable to issue on

account of lack of funds. It is still more unlikely that

the Company should prepare three such cheques (not consecutively in the cheque book) on the same day, as actuall

actually occurs.

It appears to the Committee possible (through no conclusion can be formed hereon) that these cheques may

have been sent to the Registry with the "account sales" for the purpose of being shown to the officer supervising the accounts and so misleading him as to the amounts which were coming in, and that some person to whom the cheques came may have returned them to the Company for destruction.

The shroff denies that he ever on any occasion

returned any cheques to the Company.