CO129-510-14 Report of committee of enquiry into discrepancies and losses in government departments in Hong Kong... 21-4-1928 - 24-10-1928 — Page 105

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accompanying report by Mr. Dovey).

T

On the 7th February the Treasury Solicitor advised

J.

that the Treasury clerks, Tsang On Wing and Cheung Man Kun should be released at once and, after he had conferred

with the Captain Superintendent of Police, this was done and they were reinstated in their positions at the Treasury.

With regard to the clerk Cheung Man Kun the Treasury

Solicitor formed the opinion that the

cher was not, and had not

at any time been anything whatsoever indicating any

complicity in the fraud.

With regard to the clerk Tsang On Wing there had been

certain circumstances which, until explained, seemed to

point to his being implicated. There was the fact that

he usually prepared the Treasury cheques and that the

three cheques by means of which the fraud had been perpetrated

appeared to be in his handwriting, there was the fact the he

was the person entrusted with the custody of the chequebooks

from which the two batches of thirty cheques had been

abstracted, and the fact that he had failed to report that

the cheques were missing.

was

The point with regard to the handwriting

explained by this proving to be a clever forgery.

The abstraction of the cheques without the know-

ledge of Tsang On Wing would not have been a difficult

matter as will be seen from the part of this report

dealing with the custody of cheque books.

Tsang On Wing states that he did in fact report the

fact that the cheques were missing. This report he states

he made to Mr. Black on or about the 22nd December.

He had asked the Bank for a book of 200 cheques and

had received a book of 400 and he says that he told Mr.

Black that 200 cheques should have been sufficient to

complete the year but that the bank had sent 60 cheques

short.