1928-10-13 — Page 2

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THE HONGKONG TELEGRAPH,

NEW CHARGES AGAINST YEO.

ALLEGED FALSIFICATION OF ACCOUNTS

Falsification of the Treasury's books and fergory of the algna- ture of Mr. LA. Barton, a cashier at the Hongkong Treasury, were alleged against Carvalho Yes, when he was brought before Mr. It. E. Lindsell in the afternoon. It was contended by the prosecu- tion that during the year 1927; Yeo obtained $15,829.95 from the Treasury against the water rates.

The prosecution, as in the major case; was in the hands of Mr. T. M. Hazlerigg. Mr. C. A. S. Russ representing the defendant.]| In outlining the facts of the case, Mr. Hazlerigg said: "The- chargos with which we are about to deal this afternoon arise out of the prisoner'e performance of his duties as a special class clerk in charge of the collection books for the Ilongkong Water Account of the Treasury. It will bo sary for me, bofore producing any evidence, to enter into rather lengthy explanation of the Treasury's procedura in regard to the water account from the time when the Water Authority makes out the account until the time. when the consumer obtaina hle receipt,"

neces

Mr. Hazlerigg then proceeded to explain that at the end of enth quarter, the Water Authority prepared each consumer's account from the figures returned by the meter reader. These

accounta

were sent direct to consumers and a schedule containing particulars of the pecounts was forwarded to the Colonial Treasury. Each dis- trict had its own particular nchedule.

The System,

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copy, and the collection book, the Revenue File had been falai- after it had been duly entered, are fied. Details of the falsification then placed before the cashier at were then gone into. the Treasury, whose duty it is to Continuing, Mr. Hazlerigg aald check the number of the account that in the course of the investiga- The Revenue File at the

ma which appeared on the receipt, tion, a number of people were terial period is kept on the loose and the amount of the receipt. called on to produce their re- lent system and the collection Having lone that he signs the feeipts for such amonuls, as could; book clerk, said Mr. Hazlerigg, original and initials the colles put be brought to accent. It was has a supply of the loose leaves tian book as well as tho duplicate in connexion with one of these from which he compiles the file. receipt.

that the charge of forgery had

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CASES A SPECIALITY Hongkong Hotel Building Queen's Road Content

The Water Authority having Mr. Hazlerigg added that if a been framed. compiled his account and sent his single Item was placed, before the The case in question was that schedules to the Treasury, every-cashier at one time, the latter of the Cheung Chau Ferry Com-TORTOISE SHELL BOXES AND thing becomes ready for recelpt would initial that item as describ-pary. This firm was called upon of the money at the Treasury. ed. If a number of receipts were to produce their receipt for $562.- Consumers invariably bring with placed before him at one time, 50 in respect of an account. The them their accounts, which they the cashier would only initial the receipt on being produced WRB hand across the counter at the last receipt and, after bracketting found to be the original of a Treasury to the shrott. accon off the amounts in the collection duplicate which only showed the panied by money in payment of book, affix one initial against se sum of $1,50 as having been re-. them.

veral items.

ceived by someone of the name of The shroff, on receiving money, The next step is to hand the Kwong Ming-shing. The altera- makes a rough entry of it and receipt, duplicate and collection tions on the original had been in passes the Water Authority's bill book back to the clark. The or the amount, the consumers' name to the collection book clerk, who ginal. goes to the consumer. Atand the account number. alls nearby. The clerk's duty is the end of each month the collec

At thi stage Mr. Lindsell ob-

A BROKEN DOWN SYSTEM. This is a condition (or disease) to which doctor give many names, but which low of them rožj undermand, ileaply weak a break down, me it were, of in vital forces that auslainthosys tam. No matter what may bella causes (they ar immbriena); ita ajasplome ars szual Làm sama; the more pestainant being siseplessness ass of proseralon or weaziness, depression of spirits and what of anergy for all the ordinary Mateoflifa, Now whatalanels shaolutely emPTIO talin sit such casesta increased vitality--vigour, vital strength and energy to throw off these morbid feelings, and aa night adoceoda the day this try be more certainly secured by a course of THE NEW FREŃOH BÉMEDY,

to nola the individual account tion book clerk has one further served that he thought the ne- covered by the bill and to see that duty and that is that he must east counts were made with indelible it is covered by the relevant his total and carry the account pencils. Mr. Hazlerigg said that THERAPION No. 3 schedule. Having done that he into the Revenue File. The file it would appear that indelible chops the schedule in the corres-would therefore show the total pencil could be erased unless it ponding entry with a date chop amount collected against water had been damped before use. to show when the particular ac-accounts during the month count is paid.

A Carbon Copy.

Defendant's Task.

A Complicated Business. As a result of the alterations,

one

The defendant, sald Mr. Hazle- suid Mr. Hazlerigg, the consumer The collection book clerk also rigg, was in charge of the water received what seemed to be a has charge of the receipt book re-collection account look and it perfectly genuine receipt, to all lating to matters dealt with in the was his duty to perform the duties appearance signed by Mr. Barton, collection book. There is no in connexion with the Revenue the cashier. The duplicate, of counterfell on the receipt book, File, as described by Mr. Hazle-course, disclosed what had hap- the system adopted being to issue rigg.

pened. Mr. Hazlerigg said that a receipt and keep a record by At the end of the financial year he was only putting up means of a carbon copy. At the in 1927, the Treasury compared charge. In most cases, the re- relevant time, it was customary its account with the Water Au-ceipts had originally stood for to make out the receipts in in thority. It was discovered that small amounts but had been vari- delible pencils. Each receipt, to- there had not been brought to ar-lously altered to sums ranging gether with its duplicate, bad the count a sum of $15,329.95. In-from $50 to $1,300. same audit number.

vestigations followed and it was Having made out the receipt, found that 277 accounts, spread-issued to the Cheung Chau Ferry In connexion with the receipt the clerk tears off the original,ing over the fourth quarter of Company, Mr. Hazlerigg remark which he hands to the shroff. 1920 and the rat and second that at the back of the bill, The latter chops it with his own quarter of 1927, did not appear there appeared; in what seemed chop to show that the money as having been paid into the to be the defendant's handwriting. covered by the receipt has been Treasury's bank account. Fur-particulars of the account for received. The receipt, the carbon ther investigation showed that (Continued on Page 13.)

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| NOW HAS A TEMPORARY

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. FOR THE

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