Registrar, Davies, 0 43. years old tive of Shanghai, was undergoing a eeliminary examination on. three chartes of having in making several f ledgers of the Shanghai Gas Ca, with intent to defraud.
'The first charge was that on or about September 3, 1938, he made oF concurred in making a\ false entry purporting oeehowsethets. Detiwenn, August 1, 1938, and August 31, 1998, the sum' of $084.00 had been paid by sundry debtors to the company.
On the second count he was stated to have made a false entry or con curred in making a false entry showing that between October 1, 1938, fand October 31, 1938, the sum of $546.58 had been paid by sundry debtors. The last charge was that he had altered or concurred in altering 4 receipt for $751.06.
Answering Mr. P, Watkin Williams, Rrosecuting on behalf of the SMC. Me, Rene Alexander Berthet, Chief Clerke of the Gas Ca, stated that the entry of the total, "s684.09, in the account book must have been made fon or about September 3, 1938. The cash columns, he said, were closed fon the last day of the month and the totals could be started on the first day of the following month. AIL totals should be completed on or about the seventh day of the month.
The approximate date when the total of $546.58, mentioned in the second complaint, was entered would be on oF about November 3. Dealing with the third complaint Mr. Berthet stated that he could not say when the alteration was made. The date against the payment in the August ash column was August 11 and the entry could have been made between then and August 31.
He continued that an entey of $751.80 was made on August 11 and against this entry were two purple circular marks. One of these had been put in by a ledger clerk when the accounts had been checked and somebody else had inserted another mark, If the checking clerk had done his duty, witness stated, the amount shown must have been $191.86 a this amount was shown in all the collection books, this amount was correct he continued, "an entry of $5758 in the cash column as cash received from the Post Mercury Ca. showed that the erasure of the 100 digit. The collec-ton book showed $957.58 as being received. This was inserted on October 12 and checked by a ledger elerke who put his mark against: it. Therefore the alteration must have been _made between October 12 and October J.
"The cash column was totalled on the latter date and there were no further entries, Davies, Mr. Berthet said, had made the entries in the book. It was his duty to add up the totals and. check them with a machine. At this point Mr. Watkin Williams pointed out that the prosecution alleged that the totals. in the cash column of the ledger were in excess of those in the collection book.
Some. of the other totals, he went on, were smaller than those in. the collection books thus showing that the totals had been domini red by erasure so as to wipe out the ex: C: cesses in the other columns. A check was made in August by adding together all the excesses and comparing them with the amounts by which the othey totals were too small. August they had tallied but not in any' of the subsequent months.
Asked if he had any questions to asia witness, Davies asked If he handled any money in the once. "No" said Mr, Berthet, who admitted that anyone in the office had access to the ledger. "He stated that Davies' work had been very satisfactory since (witness) had joined the frm.
"Andrew James Clark, assistant gen-feral passenger agent, N.Y.K. produced' a counterfoil showing that single 3rd class ticket had been sold toa Mr, H.C. Davies on March 1. "The ticket was for Nagasaki and was marked for the Shanghai Maru sailing on March 2.
After evidence relating to two cheques, which were paid by the Post Mercury Ca. to the Gas Company, given by Mr. Alexander Gilbert Davies, assistant secretary of the Gas Ca, the hearing was adjourned until 10"am, on July 20. ase Resomed Bvidence given by Deletive-in-eons cE Bletatn, eet hond-PEling Sxpet oF the Shang Man Spat'Botce wes heard yesterday Pte! Polls court why the pre Titary ctomation of Henry Cyril Buvien'a former cove employed' by a Shanehe! Gos Coy war conducted Eyiste Ca Manes, HMC Renisrar-Pirst to ive evidence yesterday wae ing Ching-chao: comotedere of the Shanghet Gos Ga, since 1098, {ola the Megistrar that Ne ass ly to receive money" on behalf ihe company from. thee" shrams or customers All monty" reesived "By war onered it the cas collec: thu, bodes "Ate deseibng detalts of checking the moun roosiveds he tated that the money wes sent tothe bone the following morning. He identified ehequs which hea been palm bythe Best Mercury" Ca. and point 10 the amount entered "in the Sheque receipt book' Yotowing_ the Steal ofthe fet one. Amed by Bavies if he could remember who fad handed cheques to him, wit sate hate ala not Know.
Woo Ying-fat, who tas been employed. the Gas Ca. for 35. years and is now senior Chinese clerk, Sai that twos his duty ter all ils Into he ys legge ater that handed them back tothe Minute check His entries Gefering fo an cay of $75008, witness aod that when he put the Tgures thee it was not S200 but 86096, "ater looking at & Teg Stated that tt appeared ay It part ministe had been erased in he agit by somebody.
Guetioned by Daves, he slated that sometime, i 3 mists Pointed out, he rubbed the res Satria eraser' thus "was one Into presence of" the bil elrks "hee tore mistakes 8° daily osc rence 2" Davies asked and witness? repiled "venbeeause have 20: many His to"hindle ina cly.
Asked i 8 was possible for anyone tain. accom tothe ledgers when Ropaors was ina charge ofo: County Switens stated that i was hot possible. "They were aeeasibie the Clerks in the general ofice now, added In Yespenae to & further Question 'The shoe also, were able {b'come sri to ascertain what bills they had to collec An "entry 518550, he sd wae not In Ni hand frriting. they looked ike his dgures Bit they acorned tohave' been inked Telok Kuryean, a clerk employed byrne Car Goy sate' tat Sohn heckedhgures entered in ledger there was'an entry of 80008, "Now that ug fend S190 Replying fo a question by Dies he sid ald tat fe"was one of the people who oafed over the sriounts wit they. "wees nteredin the ledger sdmited that very often, there were mistakes and that thee mistakes were a daly occurrence, "They were Uni eried with am eraser bet Sometimes the Agures were crossed andthe sortect hgures_sncred Shove Aaked i he cond' point out inthe ledgers any" mistakes correct: fan that way, witness" stated thai {Ewan ery seldom that' they. were fonrected la tis way ast to give evichice was Dele lverinapedior Dickson, who ated Afat he made an earation of sree ures inthe edger and compared.
2 papinin boo of the Sant wth Se in Sea Commercial and Savings Banke and two cheques submitted by the same banks "the examination Was then sat Joumed unit today at 218
Text read from the printed page and cleaned; old type leaves the occasional error.