1928-10-13 — Page 4

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814

HONG KONG.

THE "HONG KONG DAILY PRESS, SATURDAY, OCTOBER 13th, 1928.

CARVALHO YEO "AND THE TREASURY.

ANOTHER MASTERPIECE OF FRAUD ALLEGED.

$15,000 FROM WATER REVENUE.

"MONEY USED FOR THE BIG COUP."

Carvalho Yeo was yesterday morning committed for trial by Mr. R. E Lindsell at the Central Magistracy on charges of defrauding the Government Treasury by means of three forged cheques drawn on the Hong kong & Shanghai Banking Corpora tion of a sum exceeding $260,000.

At the afternoon hearing, two fresh charges were preferred against him. These related to a sum of $15,329.95, which he was. alleged to have embezzled 'from the Water revenue of the Colony,

If what the prosecution allegor against Carvalho Yeo can be proved to the satisfaction of a jury, he must be a wizard at figures and an expert forger. During the sixteen months that he was at. the Treasury he made inroads into the Treasury's funds in two directions,

His backing operations with Treasury's cheques have been fully reported in the Daily Press, and on these counts he is now committed for trial, Bat these efforts were simple compared with his alleged manipulation of the Government Water Revenue account. It was stated that in order to accumulate sum of $13,000 odd, he had evolved a mast ingenious method of defraud- ing the Government and in this connection 977 water bills, the Water Authority's schedules sad the Water Collection books were, involved.

Carvalho Teo, according to the theory of the prosecution, used the money which he is supposed to have obtained from the Water Revenue, to commence his banking operations which cul- minated in the big coup."

Sitting in the dock. Carvalho Yeo looked a man of very ordinary appearance and intelligence. He is rather sparsely built and looked sickly. The only thing which suggests the amount of thinking he must have put in are his deep-set eyes and the lines on his forehead.

J.

At his Worship's suggestion, the question was put to the witness

AL

the

How The Fraud Was Perpetrated.

Giving a detailed account of the shortage, witness said that the again in this form:-Was the de- identification schedule for the Higher Level, for the fourth quarter of 198 showed the bills were from Nos. 13117 to 15538. The total amount of these bills as shown on the schedule was

posted this total to the Revenue File, but in that File witness could. only find 85,847.17, which meant a shortage of 82,000.

fendant parade.

Witness: Yes

Mr. Russ: Was he fatter then 1 Witness: I was referring to

ter.

87,847.17. Defendant should have January when I said he was fat-

On the identification parade, he was as thin as he is now 7-Yes.

Why is it you can recognise him now and you could 'not recognise hiar at the parade. if he is the same man 7---I was not very clear about it then. I did not quite re-

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Mr. Lindsell: Why, wasn't the account audited?

Mr. Hazelrigg said that the ac- accounts were audited but as the File was in loose leaves, and alcognise him. stock of loom leaves were in de- fendant's custody, he was therefore of the opinion that the pages in the File had been substituted after the accounts had bean green pencilled by the auditors..

Continuing, Mr. Barton said that in the Naval Authorities Schedule, the bill Nos were 10740 to 16748, total amount of these bills were 86,330.70 but in the File it only showed 8,330.70, which means ad- other shortage of $2,000.

District

.

You did not point out anybody -No.

*Will Help The Government." Mr. T. Murphy, Acting Assistant Director of Criminal Intelligence, said that on September 3rd last, he read over the charges to the ne cused. Defendant after hearing the charges carefully replied as

follows:

As regards the charge of forging the Katz & Co. ebeque for

From the Eastern Schedule, the numbers were 16771 to 17880. The total amount of these bills should be 817,193.93 bus the 898,060.53, nevised said: I did amount shown in the File was only not do the forgery on the cheque. $13,035.80, leaving a shortage of I will say that now and any. 84,076.00. The total shortage from thing I can do for the Government these three schedules was therefore 88,070.06.

11

I will do in Court."

To Efect & Balance,

Regarding the charge of forging the Min Tak Co. cheque for Coming to the Collection Acconat 875,800.41, accused said:" That Book for May to July, 1927, witness is all about the same as the Katz said that all the entries with the

& Co. charge. That is all exception of four, were in defen,

Concerning the charge of forging The dant's bandwriting.

total the Man Lee

Co. cheque for amount shown in the Collection 800,149.19, accused said: It is Book was 845,673,51, but 'lu the all the same as I have said in Revenue File the amount entered answer to the first charge.' was $58,003. 70,

#11 wish showed excess of $3,420. 29.

# Magistrate Puzzled. Mr. Lindsell was very puzzled at this and asked Mr. Hazelrigg to explain why should the defendant had entered more than what he had received.

THE TWO FRESH CHARGES,

When the clerk received them At the commencement. of the afternoon bearing, Ir. T. Mback from the shroff, he would Hazelrigg, solicitor for the pro make the necessary entry in the secution, preferred two fresh Collection book, and after that had

Mr. Hazelrigg explained that it charges against the prisoner. been done, he would bring the was done to effect a balance, and They were that Carvalho, alias receipt, eclection book and the thus to prevent detection. The com bined effect, he said, would show Yeung Tsui Tsim, did on January counterfail to the cashier. The

or one side a lesser sum collected 1st, 1927, and November 16th, 1927.enshier would then compare the and on the other it would show wilfully and with intent to defraud particulars on the original receipt that more had been collected. This make false entries in an account with the particulars in the colles was done to off-set the deficiencies Mr. Lindsell: In this business I belonging to the Hong Kong Gov-tion book, and if found correct, he don't see how the defendant could ernment, to wit, Revenue File for would sign the original receipt, have carried on alone! Hong Kong Water Account for the initial the collection book, and leo four ways in which be could do it Mr. Hazelrigg: I can suggest the duplicate. These would be realone and probably defendant him

the clerk, who would self could suggest a fifth way, turned to give the original receipt to the shroff to hand cut to the con- sumer.

year 1927.

The second charge was that he on August 9th, 1927, forged a vala- able security, to "wit, a receipt purporting to be signed on behalf of the Treasurer, bearing audit No 6026, and by making therein. material alterations by the erasure of certain words and figures and inserted other words and 6gures thereto.

The Casa Outlined. Ontlined. Mr. C. A. S. Russ again appear ed for the defence.

In outlining the case, Mr. Hazel- rigg said that the charges arose out of defendant's duties as special clerk in charge of the Water, Col- lection Account in the Treasury

The Shortage.

Mr. Barton then dealt with the July Collection Book. He said that the proper total should be 28,618.68 as shown on the book, but in the File the mount was given us 812,510.93, leaving a difference

84,182.23.

J7

As regards the charge of uttering the Katz & Co.. cheque, accused. said "I think I will not say about this charge here. I will give it in Court." That is all." Min Tak Co. cheque, accused said: I will say whatever I can in Court."

+

As to the charge of uttering the

As regards the charge of atter- ing the Man Lee Co. cheque, ac.. cused said: I will say whatever, I can in Court."

Mr. C. G. Perdue, D.C.I., gave evidence of holding several identi Rcation parades.

Nine persons were called to identify the accused, of whom seven picked him out and two failed to do so.

Evidence Of Forgery? This closed the case for the pro- secution. His Worship then ex- pressed his doubts as to whether or not sufficient evidence of forgery had been tendered against the de- fendant to warrant a committal. He said that there was direct evidence that the defendant was engaged for several months in the This would show preparation for this big coup. that, & total amount of $7,552.44 re- There was sufficient evidence to presenting actual money collected inake a strong case against defen- in May and July and which had dant of attering the cheques, but did not appear suficient not been paid in to the Treasury there Banking Account. The grand total, evidence to substantiate the charge taking the three items from the of forgery, Higher Level, Naval Authorities and Eastern Districts, was there fore 915,329.95, money which the defendant had collected and had not been credited to the Treasury.

At this stage the Саве adjourned...

Mr. Hazelrigg then went on to say that at the end of 1927, the account was found to be short by $15.329.95, and that it was also discovered that no less than 27 accounts had not been paid into the Treasury. It was also discover ed that the Revenue File had been The discovery was also falsified. made that from the Higher Level district's schedule, there was $2,000 short, from the Naval Authorities' schedule, another $2,000, and from THE $260,000 FRAUD CASE argument but I cannot say there

In order that his Worship should the Eastern district the shortage understand the position quite clear was 84,060.56. The collection for ly, "it

would involve a lengthy May, 1927, should have been description of the working proce 252,093.70, while the amount shown dure in the Treasury in relation to this account.

on

the Collection Book WAS 848,073.01 making a shortage of 3,490.08. In July's account, there was, also a shortage of about $4,000, making a grand total of $15,329.93.

CONCLUDED.

DEFENDANT SENT FOR

TRIAL.

Was

Mr. Hazlerigg: I should be con- tent with the committal of the ac cused on the charge of uttering the cheques alone.

His Worship: Then you are in- elined to agree with ine that there is not sufficient evidence an charges A, B, and C of forgery?

Mr. Hazlerigg: It is open to

is not sufficient evidence.

Mr. Hazlerigg then referred to

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the cheque for $70,000 which the FIVE STROHMENGERS TO BE defendant paid in to the Equitable Banking Corporation At first. This was rejected on account of de- fective endorsement, and that on The Anderson. Music Co. are Mr. Hazelrigg then gave a full detailed account of the system.

The case against Carvalho Yee the very next day, defendant paid supplying the pianofortes for the

another cheque for a much He said that at the end of each

for defrauding the Government of in

Peninsula Hotel which is nearing larger amount, of 985,000, quarter, the water meter. readers

more than 8280,000 was concluded Hazlerigg viewed that fact as completion. The instruments, two sent their readings to the Water

Juggling With The Receipts.

yesterday morning, Defendant was Authority, and from the readings Continuing, Mr. Hazelrigg said committed for trial at the next evidence that defendant had the miniature grand pianca with full the Water Authority prepared the that in connection with the Criminal Sessions.

opportunity of forging the cheque bills, and sent them out to the counts which had not been paid in Mr. C. A. S. Russ appeared for although he might not have done tropical construction in ebonised. cases, and three upright grand" consumers. In the meantime a to the Treasury, various consumers the defence, and Mr. T. M. Hazel it himself. schedule of the bills was sent to had been asked to produce their rigz was for the prosecution. Mr.

His Worship remarked that that was only eroangtuatial evidence. pianos are "Strohmengers,” the Treasurer, in which each bill receipts, and it was found in many FC. Jenkin, instructed by Mesars. Mr. Hazlerigg agreed and said Messrs. John Strohmenger & had a number and that number cases the receipts produced differ Johnston, Stokes and Master, held that it tended to show that the ac Sons, Ltd., of London, are one of ran throughout the year. In the ed from the duplicates. While one a watching brief for the Hong Kong cused was at least responsible for the oldest firms of British piano- schedule the Water

Authority original receipt covered for an

and Shanghai Banking Corpora causing the forgery. He also said would put the bill number, the amount of over 81,000, the corre

tion, while was R. A. Wadcson was that the prosecution had not the forte manufacturers. Their inateu- name of the consumer, the amount sponding duplicate had $1.50. watching the interests of the scintilla of evidence that any other ments are as well known in the and the property concerned. Each examining the duplicates, it Wa Netherlands Trading Society. person than the accused was im Trepies as in London concert halls, district of the Colony had its own found that the particulars, names

plicated in it. schedule,

and amounts had been erased and other wordings and figures sub-

into the Revento File.

•

Mr. Barton's Evidence.

On

Present But Failed To Identify. On receipt of the schedules at

Mr. Chan Lan Pong, shroff of the the Treasury, they would be given stituted

Equitable Eastern Banking Cor. to the clerk in charge of the Water

paration said that he knew the Collection Accounts whose duty. Mr. L. A. Barton, cashier of the name of the Man Lee Co. and had would be to enter the particolare Treasury, was then called to the received deposits from that firm.forgery,

witness-box and corroborated Mr. He also remembered handling

large amount of 870,000 or 880,000 How Payments Are Made. · Hazelrigg's opening. When a consumer went to the He said that the defendant had paid in by the Man Lee Co., and Treasury to pay his account, he charge of the department through that a similar amount being paid would hand the bill and the money out 1927. When the schedules were out.

Mr. Hazelrigg: Do you remember to a shroff ever the counter. This received from the Water Authority, shroff would then pass it on to they were handed over to defen attending an identification parade the clerk, whose duty would be to daut, who would then enter the on Saturday, September 22nd - compare the bill with the schedule. particulars in the Revenue File. Yes. He would then put the date stamp. The particulars to be entered were against the corresponding entry in the name of the district, the first Yes. the schedule. The clerk's” next and last number of the accounts of duty would be to prepare the each schedule and the total amount receipt and this was done by writ of all the schedules. ing the particulars and the amount After the necessary attention had with an indelible, pencil. The re-been given to the hill, presented. ceipt had no counterfoil and the for payment by a consumer, defen-

His Worship How can he say duplicate was obtained by placing dant would bring them to him for a carbon paper in between two signature. He compared the parti. if he failed to pick him out!

Mr. Rus: He identifies him now receipts. The audit numbers were culars and signed the original re in duplicate and the carbon dupli- ceipt. He also would initial theHis Worship: No he does not He says defendant is like that rean. cate would have the corresponding duplicate receipt but never com.

Mr. Russ (to witness): Was there number to the original. After this pered them. He only assumed that had been done, the clerk would they were identical with the origin any person like the defendant in pass the receipts back to the shrow.als. When a hatch, of receipts the identification parade f

The witness' reply was interpret. who would put a chop on the were presented to him, witness orignal and return it back to the would only initial the last of the ed by the Court interpreter as

"No." clerk.

duplicates.

and are familiar tą most ocean "To Increase His Business," For the defence, Mr. Russ said travellers since they are installed that there was not the slightest in nearly all the new British pas. evidence against the defendant of senger boats.

The strongest case for Messrs. Strohmenger informa the Crown would be “Well, it is that they have just received an rather likely. It seems rather order for all the pianos for the Bibby Line motor vease! probable. It does not seem as if new anybody else is engaged in it, Stuffurdshire. They have supplied therefore the accused must be the pianos for the previous motor responsible.

vessels of the same line. His Warship said that although there was no direct evidence, the circumstantial evidence tended to

Mr. Russ said that that the two You failed to pick out anyone-show that the defendant had pro-

cured the forgery. There was also, allegations had no connection. He Will you look at the defendant this Worship said, the evidence of said that the defendant." Had Hewhat followed in the opening of tried, and being successful in a Defendant is like that man. was not so lean as he is now, three bank accounts and the hand-small way, naturally increased bin Mr. Russ (cross-examining): Diding into each one of a forged business, and the big coup might have come in as an afterthought see the defendant on the cheque.

Mr. Russ said that the opening (laughter).

Mr. Lindsell: "I think there is identification parade

of the accounts had nothing to do with the cheques at all. They were case to answer on counts A, B opened for an entirely different and C, of forgery. If accused did reason.MrRuss also asked not do the forging himself there where the accused could have got is strong evidence that be procured the sums with which to open the the forgery.

Mr. Russ then intimated that he accounta

Mr. Hazlerigg. From the Water would reserve hia defence,...

Mr. Lindsell then committed de rates, of course. It is simplicity

Hendant-to-take-hiatrial-at-the- itself. (Continued at foot of next column.) | Criminal "Sessions"next month.

you

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