of the Municipal Council of Shaoghai, "was The prisoner, a tax-collector in the employ
charged with embezzling two sums of money collected by him in that capacity—viz., $13, $36 cash, and $13, 144 casey the same being the property of the Municipal Council.
Prisoner pleaded guilty.
Mr. Sourer appeared on behalf of the Council, Mr. Penfold conducting the prosecution.
Mr. Pexrorp produced lists, returned by the prisoner in respect of houses from which he received taxes, and in them it was represented that certain houses were empty and undergoing repairs, and that, consequently, he had Feceived no taxes in to them.
Prisoner elected to submit to his Worship's jurisdiction rather than be tried by jury, and asked permission to be allowed to make few remarks before receiving sentence. Some time back he was in charge of the Local Post Office, and for the last six years had been in the service of the Municipal Council. He had originally been in the Police force in Shanghai, for some time doing duty as collector, but resigned to take up the postmastership. On resigning, he had applied to the Council for the customary gratuity; and from the fact that, 390 taels apy in the Board's Orders as being the amount he might expect witha free zo to England, he put it down as a certainty that he should receive it. Afterwards, however, on his entering the position of master, at a gor telary, the. order" for. the passage-mone was cancelled. But, acting on what he ha considered almost as a certainty, he had made up his mind to get his wife out from England, he having been absent from her for several years. He represented this both to Mr. Johnson and to Mr. Souper repeatedly, on the latter assuming the secretary: ship' of the Council, and he promised his assistance towards his securing the grant He did take the amounts named, but he would have been able in due course to have amounted for them He bad repeatedly told Mr, Souper that he was in difficulties with regard to money matters; and he assured the Court that, while admitting that he had returned the houses referred to as empty, or as undergoing repairs, such not being the case, he fully intended to make up the defalcation.
His Worsurr considered this statement rather aggravated his case than otherwise, as under any circumstances he had no right to falsify the receipts. He should sentence him to three months imprisonment with hard Iabour—tho lightest punishment he could adjudge, trusting that it would be a warning both to himself and to others in the employ of the Council.
Text read from the printed page and cleaned; old type leaves the occasional error.