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 118

CO129 Colonial Office Hong Kong Records 理藩院香港檔案 All

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It would seem that Mr. Tsang On Wing rarely went to this safe and when he did so he would have no particular cause for looking to see that the reserve cheque books

was there.

Mr. Moosa was not concerned with cheque books and would not know whether or not a reserve should be there.

The General Office is deserted during tiffin hour except for one shroff who usually remains at the counter and whose back would be turned to the safe, and an Indian Sergeant of Police whose duty it is to keep an Ixx eye on the strong room.

It would be quite feasible for anyone who was known to be on the Treasury staff to approach the safe and to remove the reserve cheque book. The clerk Yeo, for

instance, would have free access to the safe as his

book

collection was kept in it.

The cheques could be abstracted in a few minutes by an experienced person and the book replaced before the end of the tiffin hour. It is quite probable that the book could be taken away for a couple of days without its

absence being noticed.

It seems highly probable that the cheques were taken in this manner either by the perpetrator of the fraud or by an accomplice in the Treasury.

While this lack of precaution in the custody of the cheque books might render the theft of blank cheques and easy matter it seems that it would not, in the event

have been of the signatures proving to /forged, be such negligence aswwould estop repudiation of the cheques (see The

Kepitigalla Rubber Estates Ltd. v. The National Bank

of India, Ltd., (1909) 2 K.B. 1010 and other cases

mentioned in that report), though of course a defendant bank would essay to make much capital out of such

circumstances.

118

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