1930-10-08 — Page 2

THE

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THE HONGKONG TELEGRAPH. WEDNESDAY, OCTOBER 8, 1930.

DISAPPEARANCE

OF $40,000.

SERIOUS CHARGE AGAINST

DUTIABLE LIQUOR,

LICENSEE OF WINE SHOP CHARGED.

The accused carried on without balancing until the material date in the following year. The first item with which he was charged was arrived at by adding all the amounts entered into the cash book LATE PARTNER.

as being received, and all the

Lam Chong, the licensee of the amounts entered in the cash book Hearing commenced before Mr. as having been paid out, from the Man Yuen Chuen spirit, shop, No. Lindsell, at the Central Magistracy date on which he took over until 12, Gillies Avenue, Hunghom, was yesterday afternoon, of the case in the date on which he left the firm.charged before Mr. Butters, at the Magistracy yesterday, which Chan Kwong-cheong. aThis showed that he should have Kowloon

cash balance of with having unlawfully had control partner of the Kwong Cheung Hing had "in hand a

careful ex- or possession, between September Loong Kee firm, since dissolved. | $26,362.26. But on

of dutiable la charged with the embezzlement amination of the books, it had been 4 and September 13,

gallons of of a sum of $40,978, belonging to discovered that on five separate oc- liquors, to wit, 88 the firm, between February 15 and casions the accused falled to carry Chinese spirit, and having failed March 15 last.

to the cash book, the totals of daily to discharge all the obligations takings. Those amounts he had with respect to the liquors in ques-

paid. failed to debit the Accountancy Detion, duty on them not having been Partment with.

Mr. D. L. Strellett was for Lam Wing, alias Lam Pak-kwong, the complainant. Mr. F. C. E. Rendall represented the defence, and De- tective Inspector Shannon was for the Police.

1

Mr. T. G. Bennett appeared for the defence, and Mr. H. A. Taylor, Assistant Superintendent of the Imports and Exports department, prosecuted.

Deficit Discovered. Mr. Strellett dealt with other items, stating that business in the At the ouset of the proceedings.kee chee year was good; receipts It was stated that there would be no

were coming in, and at the end of

Outlining the case for the pro obiection to the case being dealt that year, exclusively of the cash secution, Mr. Taylor said that at with summarily.

palance brought forward from the about noon on September 4, Re preceding year, a substantial

venue Officer Trengrove paid a visit balance would have been registered"

to the Man Yuen shop and, in the the accused left in March of this defendant's presence, took block of year, for the purpose of attending the spirit on the premises. He not wedding festivities in the country only took stock of the jars but also and his connexion with the firm of the gallons in each jar. He took ceased from that date. When the the actual stock and also checked books were recently investigated, the strength of the spirit. The of- deficit of over $40,000 was covered, and it was this amount which formed the subject of the present charges.

In outlining the case for the complainant," Mr. Strellett said the firm came into existence on April 30, 1928, at 262. Des Voeux Road West as wholesale pig-dealers, operating on a commission basis as middlemen between importers and retailers. For that purpose a cer- tain amount of liquid capital was essential, and $20,000 was put up by various partners, of whom the accused. was interested to the ex- tent of $1,000,

dis-

ficer told the defendant that the total amount of spirit found was 384 gallons in 96 jars. He also made a note of the strength of the 24 per cent. alcohol. spirit, which varied between 23 and

t

The Stock Checked. On September 13, about 7 m., accompanied by a Chinese Revenue Officer and his interpreter. Mr. Ip. The defendant was not there but the accountant was in the shop.

Continuing, Mr. Strellett said Since the inception of the firm, that the accused returned to the the sole management had been in Colony, not, however, intending it the hands of Lam Wing, who was to be known to the prosecutor, who now the complainant in the case. got to hear of his return. As a Having also the power of appoint-result of certain information, prohe (Mr. Taylor), went to the shop, ing assistants, he had as his Chief secutor paid accused three visits at Accountant a man hamed Mow three different places in Hongkong, Chin-man, who was in charge of begging and urging him to go back all cash and books of accounts; in and deal with the accounts, but the addition to a squad of shroff's as-accused refused on each occasion. The stock was checked in exactly. sisting the Chief Accountant in the the prosecutor pointed out his res-the same way as before and 372 collection, daily, of all accounts ponsibilities but the accused took

found. Since then, Mr. Ip had with retailers. Most of the busi- no notice. The last time accused gallons of spirit in 93 jars were was on April 8 at the examined the books of the shop ness with retailers was on a cash was seen

were fotel Asia, while it was not know and, as a result, it was found that basis, but certain credits

so collected whether the accused had returned during that period the defendant given. The monies would always be handed in to the Hongkong subsequent to that had made only one purchase of duti able spirit and that was 65 jars Chief Accountant, who was to that date or not.

The defaleations having been dis.from the Tin Wo distillery, on extent responsible.

At the end of the mo shan year covered, after the books had been September 10: That spirit, before the Chief Accountant expressed a completely checked, a warrant was leaving the distillery, had been examined by Revenue Ofcer desire to resign from his position. issued for defendant's arrest on It was then intended that Mow May 28, but it was not executed Brown and he would prove that its should carry on until the last day until September 26. The defen- strength was between. 24 and 25 of the Chinese year, when the dant, Mr. Streliett believed, was per cent., if necessary. The total balance of cash in hand would have alleged to have returned to Hong-stock on the premises was there- been $24.636; but in point of fact, kong as a result of the appearance, fore 644 gallons. Mow continued in his post for an- in a newspaper published at Shekki, other three days into. the new kee of an item dealing with the alleged dant had made certain sales. He chee year, when, after another defalcations but indicating that, balancing of the books, he handed besides the accused, the former ac-sold on September 5, 10 jars to the Ming Chan spirit shop. Another to the Managing Partner, the countant had also absconded. This 10 jars on September 10 to the actual balance of $19,136.86, and paper was dated July 23 and, on San Tak shop, und 20 jars to an- also a bundle of bills signed by the instructions of the prosecutor, other shop. On September 11, various customers, and chits sign-a letter was written to the paper he sold 40 jars, in two lots of 20 ed by employees of the firm for

each, to another shop and, on the following day, another 10 jars. On monies advanced or borrowed.

September 13, the defendant was asked how much his actual daily sales were, and he replied that it

New Accountant.

asking them to correct the error contained therein to the effect that Mau Chin-men had disappeared with the defendant. The letter The accused, who hitherto had was apparently delayed as the cor- been occupying the position of as-rection was not published until sistant accountant, was then ap August 22. pointed to succeed Mow Chief Accountantship, and, on the

in the

Forged Signature.

In the same period, the defen-

averaged over 10 jars. The defen- dant had actually sold during that period 90 jars or 360 gallons. The defendant had now accounted for

Defendant's Denial.

third day of the new kee chee year, Mr. Strellett pointed out that the he took over his new duties, start-first date was important and men-734 gallons against a visible stock ing a new set of books for the pur- tioned that the accused, he thought, of G44 gallons, and he could not pose. He had then no cash, but lived in the same district where prove from where the balance caine. the cash balance from the previous the paper was published. year was subsequently handed to him by the Managing Partner in various amounts. When the last sum was turned in during that first moon, accused was in possession of all the previous year's cash balance with the exception of a small sum of $138.86 to account for which the Managing Partner gave a note to the accused.

Mr. Strellett commented upon a

After Mr. Taylor, Revenue Of document which Mr. Rendall had produced at a previous hearing fieer Trengrove and Mr. Ip had said purporting to have been signed by given evidence, the defendant en- Officer Tren- the prosecutor exonerating the ac-tered the witness box. He

that when Revenue cused from the allegations. He

to his shop to check (Mr. Strellett) would be much grove came

the stock, he pointed to the kongs obliged if that document were handed in, as it was not known who of wine and asked witness how had written the contents but, al-much wine they contained. Wit- Mr. Strellett proceeded to ex- though the chop was the genuineness replied that they contained plain the system of accounting as chop of the firm, the signature r- about 25 jars but the Officer did carried on thereafter by the acporting to be that of the pro- not agree and said that it was cused, this consisting of a roughsecutor was a forgery. If his Wor- much less. The Officer then made book wherein the daily receipts ship attached credence to the evi- some notes in his book but witness were listed, the whole being then dence that would be given by the did not know what they were, nor totalled up at the end of the day prosecution he would be able to did the Officer inform him of the by the accused in his capacity of make a shrewed guess as to who result of his calculations. Witness estimated the contents of the kongs chief accountant, and the aggregate had written it.

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1930.

ITEM

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transferred by him to a-cash book. Mr. Strellett then went into the to be about 110 jars or On the other side of the accounts. various books produced for the He did not have in his possession, "HAIRS REMOVED WITHIN 3 MINUTES! all outward payments, either to guidance of Mr. Rendall, painting between September 4, and Septem- customers or payments made to em-out alleged omissions of items ber 13, any liquor on which the duty ployees on account of salaries or made by the defendant in respect had not been paid.

Under cross-examination, defen salaries or monies advanced, would of money received.

also be entered on the cash book. Before concluding, Mr. Strellettdant said that he disputed with the The balance struck in would be that said his principal witness was the Officer the contents of each kong.

Further hearing of the case was for which he was responsible, pro-prosecutor who would commence by viding that the entries were correct denying that he ever gave the de-fixed for October 16. in all cases.

fendant the document which was The cash book at the end of the produced by the defence at a pre- kee chee year should have been vious hearing. balanced, but in point of fact, said After the complainant Mr. Strellett, that was not done. formally denied the signature on

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