47R.M.S.P. PROSPECTUS shareholders
LORD KYLSANT FOUND
GUILTY"
SENTENCE OF 12 MONTHS' IMPRISONMENT
MR. MORLAND ACQUITTED
else.
and stu
War, & sun of no less than £5,000,000. The deciding to prolong the guarantee under the offence with which he was charged. They were told nothing, and pre. Trade Facilities Act wanted to know what the had the fact that, if a dividend of 5 per cent. sumably they drew their dividends in the company was doing and what its current earn were paid on the Ordinary shares. a certain
Boo simple faith that all was well with the condi-ings were. In the course of his report he remuneration was due to Lord Kylsant as tion of the company. It might be said that referred to some very large sums which he had commission, and was in fact collected by him times might have changed, and that, when found in the books of the company and which in 1936, although it was not taken by him in those items of income came to an end, others he called "reserves." He (Sir William 1927. The jury would consider what weight might take their place and conditions might McLintock) was somewhat brusquely chai to give to that matter. improve; but, on the other hand, surely, if lenged about the use of that word "reserves." the shareholders had been told that the com- If they were reserves they were undistributed
MOTIVE AND INTENT pany had had no earnings and earnings dividends.
PRO income and could have been used for paying! Intent was always a question which juries were the life blood of a company-they
Everyone agreed with the most considered in connexion with possible motive. THE SL might have taken steps for the reconstruction Ale Lintock's) figures, and he gave his evidence things.
precise accuracy of his [Sir William but motive and intent were two different
F and rearrangement of the company's affairs, with perfect fairness and accuracy and moders combinations the leaders of commerce some- In these days of large commercial
Over for the cutting down of expenses, for the re- tion. "I say moderation," added hia Lord. times thought of the affairs of a company present duction of services, and for all those things ship, "because he had no reason for anything rather in terms of the group of which it was which had to be done when a company was pot paying its way.
& member than in terms of the company itself. in slum to consider," continued the Judge,
"Now the period in question which we have That, strictly speaking, was illegal. The chair has bee 1927. More specifically we have to consider keep the flag of his company flying until the higher-
is 1921 to man of a concern might feel that he ought to the two years 1926 and 1927 in relation to the circumstances were such that it must be workers accounts. Now I have already said that you lowered. Lord Kylsant's view was that there nothing are not concerned with any question of civil were a series of trade cycles, that in 1926 and poor wi liability as between the company and the de- 1927 the cycle which had been on the down- fendants or either of them, and I say this for grade had changed and tended towards the beings- this reason. May I remind you of what the up-grade, and that, therefore, he was justified take bu caso actually is that is put forward by the in carrying on. He did not deny that some ago a ap Crown? that, as the practice is set up generally, director the shareholders in 1926, but he said that he cent. of
For this purpose, they say: Assume intimation of the position should be given to in the may be justified in putting money to undis left the exact form of that intimation to the these secret reserves without telling the share- closed reserves, and assume that they may use accountants and was satisfied with what they individ did. No doubt it was important to keep the Central
as was possible because of the guarantee to the to each company under the Trade Facilities Act, which it was hoped the Government would Major the sub THE PROSPECTUS
zeal tem is infect Turning to the charge against Lord Kylsant
connexion with the prospectus,
his are the Lordship said that, the prospectus stated that, special although the company, in common with other complac sion, the audited accounts of the company mutteri showed that during the previous 10 years the
pany."
But the position was never brought to the knowledge of the shareholders. It was a little astounding, and one could not help wonder- The trial of Lord Kylsant and Mr. ing whether those who managed big companies Harold John Morland on charges relating a company were the agents and trustees of did not sometimes forget that the director of to the affairs of the Royal Mail Steam the shareholders, and that, subject to ordinary Packet Company was concluded at the commercial necessities, they owed them ful
information. The law had recently been Central Criminal Court yesterday, before altered by the Companies Act, 1829, and for Mr. Justice Wright.
the first time it was provided that balance Both defendants sheets and profit and loss accounts should be were found Not Guilty on the counts sent to the shareholders every year, and that which charged them with making and the balance-sheet should contain a summary of the "liabilities and assets, with such par- publishing false annual reports of the com- ticulars as are necessary to disclose the general holders for some period of time, and do that, reputation of the company unimpaired so far the hou
nature of the liabilities and assets of the com- properly; assume all that, yet a time must come his Lordship, it appears to me, cannot a long period of time then you have this con- The terme of that provision," said when, if that is done to a large extent or for possibly justify the omission of any amount sideration so vitally affecting the life of the renew. of secret reserves from the balance-sheet." company and the interests of the shareholders, tenance of an undisclosed or secret reserve if cumstances is a breach of daty on the part of. in There might be some justification for the main-that any deliberate concealment of these ci the fact that there was such & reserve was the directors or the auditor." Lord Kylsant is the chairman of the com- that the shareholders would know about it atd. intent to deceive, it constituted an offence shipping companies, had suffered from depres- the pro
clearly specified somewhere in the report, so
If that was done fraudulently and with pany, and Mr. Morland was the auditor at the material times. Lord Kylsant is aged 68 and
against the statute. He is Lordship) did Mr. Morland is aged 61.
not now gather that there was any real ques tion as to the general accuracy of the view that a very long, protracted "utilization secret reserves, in order to keep the company disclosed, on any view, to the shareholders. going, was a serious matter which ought to be
extracts from the evidence of Lord Plender His Lordship then referred to a number of to the effect that some indication must be given to the shareholders that the profit and loss account had been augmented by transfers from reserves.
pany for 1926 and 1927, and Mr. Morland was discharged. Lord Kylsant was found Guilty on the charge of making, publish- ing, and circulating a false prospectus, and he was sentenced to 12 months' imprison- ment in the second division.
The charge against Lord Kylsant was that, being a director of the Royal Mail Steam Packet Company, he made, circulated, or pub. lished, or concurred in making, circulating, or publishing, annual reports of the directors of the company for the years 1926 and 1927, and dated May 11, 1927, and May 9, 1928, which he knew to be false in a material particular, with intent to deceive the shareholders of the
company.
Mr. Morland was charged with aiding and abetting Lord Kylsant in the commission of these offences.
Lord Kylsant was also charged with making, circulating, or publishing, or concurring in roaking, circulating, or pubitshing, a prospectus which he knew to be false in a material par- ticular, with intent to induce persons to entrust or advance property to the company. The Attorney-General (Sir William Jowitt, K.C.). Mr. D. N. Pritt, K.C., Mr. Eustace Fulton, and Mr. Patrick Devlin appeared for the prosecution. Sir John Simon, K.C., Mr. J. E. Singleton, K.C., and Mr. Wilfrid Lewis defended Lord Kylsant; Sir Patrick Hastings, K.C., Mr. Stuart Bevan, K.C., Mr. C. J. Con-
way, K., and Mr. F. J. Tucker deiended Mr. Morland. Mr. Henry O'Hagan and Mr. Elder Jones held watching briefs on behalf of the Royal Mail Steam Packet Company.
Both the defendants pleaded "Not Guilty." JUDGE'S SUMMING-UP THE LAW AND SECRET RESERVES
if they so desired, could insist on the disclosure of the amount of the reserve and its use.
DUTIES OF AUDITOR The law required the appointment of an auditor, who was the servant of the company. His duty was to report to the shareholders on the accounts which the directors were going to present to them. The law did not impose any impossible burdene on an auditor, but he had to report and give a certificate whether, in his opinion, the balance-sheet referred to in the report was properly drawn up so as to exhibit a true and correct view of the state of the information given to the auditor. If the account company's affairs according to the state of from which dividends were being met was being fed from undisclosed reserves, it seemed very difficult to see how an auditor could dis- charge his duty without drawing attention to that fact. It might be of the most vital im- portance. No doubt an auditor must use a member that certain amount of discretion, but he must re-
was under a statutory duty, and that he might come under the penalties of the law if he failed in that duty.
Was
average annual available balance" had been always aufficient to pay the interest on the present less to issue more than five times over [i.e., £500,000]. | because It was perfectly true that the balance-sheete soon ind showed those average annual balances, that disorder and then divided their total by 10, one would remedy, was to say, if one put them down separately arrive at the average annual balance stated. ness and But it was said that there was such an in a co economy of truth in the statement as to left to deceive to his loss, and therefore to defraud, who kno any intending investor, because, it was said, the statement of the average annual balance occupan account of the actual financial position of the those w and of the dividends paid gave no
true the evil company in the later years of the period natura! averaged. It was said that, if there had been published in the prospectus not the average
sent ge annual balances available as appearing in the balance-sheets, but a statement year by year years a of the profita, a very different picture would expresse have been painted. because in the "bumper" years up to 1920 one would have very large or polit any sac earnings, and in the following years a different state of things.
forces w
the rep
This
ments a
THE SEVEN LEAN YEARS
ship, "whether the addition of the words There is the question," continued his Lord- adjustment of taxation reserves was, in the circumstances of the case, a proper method of illuminating the minds of the shareholders ou the question 25 to what
actually happening."
That was a question they (the jury) would bave to consider. Was that phrase a suffi- cient indication to the shareholders in 1928 of what had been going on in the company's affairs! The first question was: Was it false In the present case, however, they were not in all the circumstances to put forward to the- If a man of scrupulous honour were asking grandch Companies Acts, but with a company which words and for the purpose of this case merely it might be that he would not have been Wilberf dealing with a company registered under the shareholders in the balance-sheet in these his friend to lend him money for his concern, the fact was governed by a charter granted by the these words, "adjustment of taxation reserves," content with that statement. He would have Crown. The charter provided that accounts
a centur as a warning that those enormous sums were told his friend what the position was so that and fact and assets of the company with an account of should be prepared every year of the debts being drawn from that undisclosed fund? his friend could make up his mind as to the The broad outline on the facts was quite true position of the company. That was the further information as the directors thought all those years, 1921 to 1927, the company was there dealing with the strict rules of an alleged not leav the profits made in the year, and that all such clear. There was no doubt at all that during view from the point of honour; but they were by tho apcessary should be given. The charter also not earning any profits. It was a shipowning criminal act, and therefore they must examine provided that sums might be set aside out of company and a holding company, and profits the matter he was going to say with different fines th the profits of the company as reserve, insur might come to it from the various concerns spectaries, at any rate, they must draw the ance, or suspense funds, which should be avail-in which it held shares. But bringing those line at what was really the question they were
"Nothin MR. JUSTICE WRIGHT, in summing-up, said able to meet losses or depreciation, to equalize into account, and bringing in the general considering in the present case. that the case was important because it in-dividends, or to distribute as dividend or bonus. result of the shipowning business which was
separate volved the ventilation in the City of London So far as he (his Lordship) knew, there was no generally a deficit, though not always-they he took counsel's advice on the prospectus rounding Lord Kylsant might say that the fact that adequat and in that Court of many questions cou- provision in the charter for the creation or had the position that, although the company showed that his intention was not to deceive nected with the finance and accounts of com-
maintenance of secret reserves.
had paid its Debenture-holders, its Preference or defraud anyone.
There was the fact that of brick is prepa panies a matter of the very highest public
and Ordinary shareholders, it was all the time in preparing the prospectus Lord Kylsant took importance. Quite apart from any question
drawing sums which in the of its success or failure, the prosecution of
amounted to some millions of pounds.
seven years those measures, and he (Lord Kylsant) himself, the case would be of very great service to
on his own personal account, subscribed they and pen the commercial community.
The main reserve fund was the excess profits were not told to what extent to the issue. vide a p reserve in the books of the company for the The average annual balance was represented By way of warning and distinction he (his anything from which the directors or the paid over to the Revenue, the last payment prospectus," said the Judge, does look as il
the Sta whole period it amounted to 12,260.600. It was to be published and it was published. "This! Lordship) wished to point out that the jury auditor might be liable to the company, it was being made in 1921. There was considerable it was carefully arranged and carefully pre- Church. which f entirely beyond the purview of the jury. The difficulty in ascertaining what the ultimate pared so as to put the best face on the posi- a family jury were not dealing with questions of civil liability would be and what amounts should tion, and states a series of facts each one at amenity liability, but with a case of alleged liability for be appropriated in each year, because the which is strictly accurate." They had got to Stoic, bu crime against the State. It was a universal rule duties differed in different years. By 1922, consider whether the form adopted was appeared in the dock was, in the eyes of the ultimate liability would be, although it was deceiving. of criminal justice that every man who however, it was pretty well known what the deliberately adopted with the intention of sanitary law, innocent until he was proved to be guilty. not definitely ascertained until May, 1927. The jury could not convict a man of a crime But, as it was fairly well realized that the effect of that was stated be comparatively slum pr The facts might be accurate, yet the true waste ti unless they were satisfied beyond reasonable doubt that he was guilty of the very offence thought itself justified, and indeed in that achieved with the best of intentions. People the auto
accurate amount would be, the bmpany false an
isleading. That result might be that the with which he was charged. The fact that a financial purity might be an urgent ground matter was of great public interest and affected respect was justified, in drawing from time to sometimes thought that they should tell as
Ligue and transferring profit and loss the little as was necessary and they had no real economi for the Crown deciding to launch a prosecution,
sums which had been set aside.
consciousness of deceiving.
sanitary but that was not a consideration which could weigh with the jury. They had to decide on
were not concerned with several matters
which had incidentally suggested themselves in the course of the inquiry questions of what was the law with regard to the keep ing of accounts, questions of what were the duties of auditors, and questions of what were the true functions and contents of balance- sheets and profit and loss accounts. Those were important questions of very great in- terest, and no doubt what had happened in the present case would be of value to those whose duty it was to see that the law with regard to those matters was observed, and, if it were insufficient for the purposes for which it was intended, to take steps to have it improved.
The question for the decision of the jury was not whether the two defendants, or either of them, had committed any breach of duty to the company as chairman or as auditor. If a breach of duty had been committed in connexion with the accounts, if there had been
prejudic
dwelling
with thir TEST OF CRIMINALITY "You have got to consider aming that never, h
income
1
A great deal had been said about the keep the evidence in the case before them, and in respect of the War period under the heading are satisfied that I was in truth and in mercial
ua to re
Amon
MAY, by
net), and
Burnett
"The
us the k
In 1926, continued his Lordship, the Govern- ment allowed to shipping companies large sums ing of secret reserves and how far that was the other considerations to which he had
"Obsolescence" and Deferred repairs." In improper under the Companies Acts and referred were illegitimate if the evidence were
the case of the R.M.S.P. Company they were fact a misleading document-whether it was under the apecial charter of the R.M.S.P. Hot strong enough of itself to justify a con- settled at a total of £1,428,705. The company's deliberately concocted and with the intention of such Company. They bad heard F great deal viction or unnecessary if the evidence were liability for excess profits duty was settled at of stating certain things and not stating there ar about the evils and advantages which flowed strong enough.
£1.769,122, so that, taking those two sums,
other things, so that anyone reading that half a n from the keeping of secret reserves and about
there was a remaining balance of £340,417. statement and not knowing what was not what was often done in practice. The ques
FALSITY BY OMISSION
That being the general position, in law there stated, would be deluded and deceived as to tion might arise some day in some appro- Dealing with the charge as set out in the was a constructive settlement in 1928.
the true nature of the company."
people as priate proceeding of elucidating those very indictment and the offence defined in the There had been paid into the profit and loss.
They would bear in mind that it was always akin to special matters. It had been said by one Largeny Act, 1861, his Lordship said that a account from reserves £1,912,788, al, added possible to be wise after the event. It was sanitatio
I very learned Judge that shareholders could document might be false, not because of what his Lordship, no part of that money was money not a question here whether what was done i not complain if the position of the finances it stated, but because of what it did not state. earned during the period in question; it repre- was strictly honourable; it was a question. of the company was better than the accounts The latter type of falsity was more diffleult to scnted money which had been appropriated whether the offence was committed under the disclosed. That had been quoted from time establish than where one could point to during the War period. For the purposes of penal section. They must satisfy themselves to time as a justification for the keeping of specific false word or sentence, berause, where this case, it does not seem to me to matter beyond reasonable doubt.
secret reserves. There might, however, be
the falsity consisted of the creation of a false what you call these transferred sums; they
Dealing with Mr. Morland's case, his Lord- very great evils if those who had the contrul
impression while keeping accurately to the were not, in fact, current earnings. I may ship said that the position of an auditer was and management of companies for the benefit facts which appeared in the document in be, of course, that they were not available for a quasi-judicial one. He stood between the of the shareholders had in their secret dia
question, one had got to show affirmatively use oxcept at the time when they were actually directors and the shareholders to protect the position a large portion of a company's
that there had been a deliberate intent to create agreed. They were certainly not current interests of the latter against any possibility novel of assete. It might work very well in many apoke for itself. To establish a case of fraud capacity of the company at all in the period inadequate view of the duties which rested early
a false impression, whereas a definite falsehood earnings and were no criterion of the eaming of their being misled by the directors.
Mr. No doubt it did, It was a practice
Morland might have taken an imperfect or an which had been followed by many concerns by concealment one had to show that there in question. The essence of the matter is simply of high standing. On the other hand, it
was a deliberately concocted system to deceive whether shareholders ought to be told that the on auditors.
daughter might be the subject of abuse. Such a
or defraud as the case might be.
They were not concerned with any question of the p system might be used to cover up negligence the construction. If I am wrong and any
That," said his Lordship, "is my view of current earnings.
company was living by moneys other than
of civil bility for breach of duty by Mr. and irregularities.
Morland That the jury had to determine was It
said to be a was matter of domestic concern between the com-
necessity arises hereafter, there are Courts, COMPOSITION OF 1926 SUPLUS whether suming that Lord Kylsan was gentle, l pany and the shareholders, and that, if the have a false document, and knowledge of the which can deal with the matter. You may
His Lordship then reviewed the special debits there was any conscious act on the part of father is
guilty of the offence with which he was charged, ground shareholders did not know what the position falsity, and yet there may not be circumstances was, how could they consider whether they which justify finding that there was
which had been brought in in the years 1921: Mr. Morland to help Lord Kylsant in carrying younger. onwards. In 1926 the surplus on the whole, out, a criminal design by putting his hand to were satisfied with it or not?
intention to deceive. Clearly intent to deceive obtained by bringing in from excess profits by the facts.
position was £628,535. That surplus was only a certificate which he knew was not justified is a
domnestiu necessary ingredient; as regards the regards the prospectus, to deceive prospective Nelson, Limited, and £150,000 from the general accounts, to deceive the shareholders, and as reserve £550,000, from income-tax reserve £175,000, profit on the sale of H. and W.
established." investora. A finding of intention must be
reserve fund. In 1927 they had a very similar: position.
L'Hors.
Without entering into the thorny question whether or not they had in the present case what might be called reserves, there were
R series of sums of money the nature and use of which remained secret from the share holders, if certain things which appeared in the balance-sheets for 1925, 1926, and 1927 were exeluded.
An
fact which they would have to consider, and His Lordship then passed to the matters of
dcalt with the history of the R.M.S.P. Company SIMPLE FAITH OF
since 1911 to the material years. The reserve fund in 1911 was £420,000; in 1921 it stood at SHAREHOLDERS For seven years balance sheets and profit 1926, when £150,000 was withdrawn. Sir £1,600,000, and it remained at that figure until and loss accounts were issued which did not William McLintock in the course of his investi- disclose whether the company was earning gations was concerned, and only concerned, any profit or not. During those seven years with the ascertainment of what were the cur- there was expended out of the unpublished rent earnings of the company during the rele items, which were mainly connected with the vant period, because the Government before
D. H. LAWRENCE'S
finest story
THE VIRGIN
& THE GIPSY
now everywhere
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Or
one is in
to spare
ing old g
THE VERDICT
SENTENCE ON LORD KYLSANT
present
formed brother
a sudden exciting
The jury retired at 3.32.
The profit and loss account for 1926 slated that the "balance for the year, including divi- dends on shares in allied and other companies, and after adjustment of taxation reserves, leas At 5.20 his Lordship returned to the Court enchant
transferred from reserve. depreciation of fleet, &c. was £430,000 odd and said that he had received a letter from the uttermos It also stated that £150,000 had been jury which he had thought it beat to read in
new life The jury had to
destiny decide whether or not that was a false docu- open Court. The jury were then summoned.
the read Addressing the jury, his LORDS said: - ment. On the one hand, it was urged that the
this beau fact that the word "reserve" occurred twice The question you ask is according to the words in the account would indicate to people who in the indictment, "with intent to deceive the away dis understood accounts that substantial sums had shareholders "; you ask whether the intent cence, t been transferred from taxation reserves.
must be fraudulent. You cannot visualize an Mary's d the other hand, it was pointed out that the intent to deceive without its being fraudulent. amount drawn from taxation reserves was a The essence of the case is fraudulent intent to
Saint tales of very heavy one, and it was said that the deceive. You cannot intend to deceive unless account was misleading because it concealed you bave got fraud in your mind. The word cisely tr the true position of the company from the
"fraudulent" is a more compendious way of romantic shareholders. Very similar considerations expressing an intent to deceive. Therefore the Cowboys applied to the accounts for 1927.
answer to your question is that the intent half-bree The next question was, if the profit and loss must be fraudulent. accounts were false, whether they had been Half an hour later his Lordship sent for the roputabl published with intent to deceive. That was a jury and pointed out that in reading their town like question of fact, the answer to which must be letter he had read the word "can't" instead of and act inferred by the jury from all the circumcan." They (the jury) had said: "We can they do. stances. It was a question which required visualize an intent to deceive without its being
easy spee fraudulent." He (his Lordship) had sent for
feel the Another matter to which the jury might then again so that there should not be the give some attention was that, although Lord slightest misunderstanding. They desired to the wear Kylsant, as chairman of the company, obvi know if the intent must be a fraudulent intent see the f ously took an active part in the preparation to justify a verdict of Guilty. He (his Lord- faces of of the balance-sheet and in the manner in ship) had said "Yes.”
most careful consideration.
18
pet saloo
an autho
refreshin
which the accounts of the company should The intent to deceive, in my judgment, be handled, and although he actually signed necessarily involves a fraudulent intent," added the balance-sheet and made himself respon the Judge, because fraud intended to sible for it, he had associated with him, as involve an intent to deceive."
the entire colleagues, the court of directors. With regard After an absence of three hours the jury a girl-ot to the position of those directors, it might found both the defendants Not Guilty on the lessly son well be that, if they were honourable men who first two counts, and Lord Kylsant Guilty on engaged were cognizant of all the circumstances, that the third count relating to the prospectus. was a matter which ought to be taken into His LORDSH immediately discharged Mr. less town account when considering the position of Lord Morland.
and fight
Kylsanl. But the other directors were not After asking Lord Kylsant if he had any known to before the Court, either as parties or as wit- thing to say, MR. JUSTICE WRIGHT, addressing itself dien nesecs, and it was an elementary principle of him, said: "Lord Kylsant, the jury have reward r justice that no adverse opinion should be found you Guilty on the third count of this formed against any person who was not indictment. [His Lordship read the count voted to actually before the Court and in position to relating to the prospectus charge.] You have
le dies by state his case. The only evidence about the heid very high positions and havo had an defeat. H position of the directors and their cognizance honourable career, but the offence of which out of t of the matters which were relevant to the you have been found Guilty is one which can respected balance-sheets was the evidence on the one not be regarded as other than very grave and hand of Mr. Cason [formerly chief accountant very serious, especially in a commercial com- of the R.M.S.P. Company], who said that munity, and especially having regard to the he had never heard those matters discussed fact that it was committed with reference to with the court of directors while he was a prospectus to which members of the public present, and, on the other hand, there was the were invited to subscribe their money. I SAILING TH evidence of Lord Kylsant that those matters do not wish to say anything further. It is were discussed with the other directors. In my duty in circumstances of this sort to the present proceedings, however, the sole decide and to state what I consider the appro-
THE LETTE question was as to the position of Lord priate sentence, because some sentence I must Kylsant himself.
pass, as I am in duty bound, for the offence HISTORY
SC
WHAT 18
Sillaní
(Chap
Edited
Press.
OFFICI
Casual
Great
D.8.0.
Station
If it became known to the world that the which you have committed. I have thought balance-sheets of English companies could not that. I ought to take the most lonient view be relied on, it would be a very serious thing possible in view of your past career. Indeed, for the financial and commercial affairs of the any sentence I pass must be the least part country. But those general considerations of the punishment which will befall you. were not of any value in determining the The sentence of the Court is that you be THE 16TH specific questions whether the balance-sheets kept in prison in the second division for 12 in question were misleading; whether, if mis-months."
Maurid
whether, if they were misleading to his know- His LORDSHIP said that he was informed ledge and understanding, he published them that he could not grant il.
leading, they were misleading to the know- SIR JOHN SIMON asked for bail in view of ledge and understanding of Lord Kylsant; and an appeal.
Genere stable.
PICTION
AT THE
Annesl 7. 64.1
with the fraudulent, wicked, and criminal An application is to be made in the High intent which the law required to constitute the Court to-day for leave to appeal.
1
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