Davies was charged on three counts [of making or concurring in making false entries in the ledgers of the i Gas Ca. with intent to de-The sums involved in the ickgon, chief handwriting expert of Shanghai Municipal Police, stated that he bad taken photographs of figures in the stubs of paying in books of the Shanghai Commercial & Savings Bank and photographs of two cheques issued by the bank.
Enlargements, Also produced were actual and enlarged photographs of figures taken from various ledgers, which had been entered as exhibits, Witness added that he was asked to state whether or not, in his opinion, the figures 51.86, 684.09, 57.58, 546.58 and 753.98 been written by the same person who had written figures in the paying-in book and on the cheques of the Shanghai Commercial & Savings Bank.
In order to check this he had made enlargements of the figures, which had then been cut out and mounted on enlarged photographs of other figures from the ledgers. From this comparison he was of the opinion that both lots of figures were written by the same man.
Other photographs taken of entries in the ledger showed signs of an erasure having been made, either by rubbing or scraping. There appeared to be signs of a figure having been a seven—g seven made by two strokes. This seven he added was not similar to any others he had seen.
Text read from the printed page and cleaned; old type leaves the occasional error.