CRICKET TALENT ENGLAND'S OFFERING THE AUDITOR'S DUTY CANADIAN SEASON A SERIOUS OFFENCE

Evening Post, Volume CXIX, Issue 152, 29 June 1935, Page 29

CRICKET TALENT

ENGLAND'S OFFERING

THE AUDITOR'S DUTY

CANADIAN SEASON

A SERIOUS OFFENCE

!. ♦ — Paiehuia Tihore, a Maori, aged 18, was committed to a Borstal institution for a period *of two years by Mr. Justice Reed in the Supreme Court yesterday on a charge of unlawful carnal knowledge. His Honour said that although the prisoner was young he knew that what he did was quite wrong. It was sometimes said that Maoris lived in such a loose way that offences of this nature were excusable, but it was perfectly clear in this case that the Maoris themselves did not think it was excusable; in fact the boy's father had endeavoured to give him a thrashing but the boy had got away. His Honour said he could not overlook the offence.

TESTS WITH SOUTH AFRICA

CHAPMAN'S SELECTION After having been saved from defeat in ttie first Test of the present series, the South African cricketers meet England's elect today in the second Test. TheVweather turned badly against the tourists in the first Test, but eventually it saved them. Prior to that match there had been much" interest in the selection of the team to represent! England. Among those to offer opinions as to the personnel of the English team was A. P. F. Chapman, an ex-captain of-England. The selection of an England team capable of beating South Africa in the five Test matches this season is not so simple as some would have us believe (wrote Percy Chapman). The South Africans are far stronger than most. people realise, and besides the choosing of an England eleven capable of regaining our cricket prestige we have to bear in mind that the team ■whom we finally select will be the nucleus of the side we shall send to Australia in 1936-37 in an effort to regain the Ashes. , f\ KEEPING TOGETHEK. It is true that India will be sending a side over here in 1936, and that there will be time, after that tour is completed, of making any necessary changes in our side to visit Australia. But I am certain it would be of immense benefit to cricket in this country if a team were got together, before the present season has been completed, capable of beating South Africa; of remaining as a, team during the season of 1936; arid of going: out. to Australia as a coherent whole; for the tour of 1936-37. ' ■■'

Defeats, in succession by Australia and the west Indies^-each of themdue to an entirely different set of circum-

stances—have made it imperative ;that i South': Africa- should not get the better j •of usl: | •■.'•■: ■■'■ ■ ' ''.: ' , Although it is early in the present ' > season here is a side that has most of the essentials of an England Test team in its composition:—i v r ' . Amateurs, . E. E. T. Holmes (Surrey). G. O. Allen (Middlesex! ' C. F. Walters (Worcestershire*.: ;': . R. E. S. Wyatt (Warwickshire)* B. W. V. Eobins (Middlesex). . Professionals. '■ W. Hammond (Gloucestershire), M. Leyland (Yorkshire). L. E. G. Ames (Kent). H. Verity (Yorkshire). H. Larwood (Nottinghamshire). W. Copson (Derbyshire), or M. F. Nichols (Essex). In that team I can fairly claim balance, batting strength practically down to No. 9, a powerful and varied attack *—especially if Larwood shows-us'that he is bowling as fast and as accurately as ever—and youth and fielding ability equal to the Australian team of 3934. It was our fielding that let us down so badly last season; it was in this aspect of the. game that the Australians were so astonishingly superior; ' and my own view is that the side I have nominated i^, in fielding alone, better by nearly a hundred runs than the side that did duty for us in the lamentable Oval match of last year. There are, in addition, B. H. Valen/tlne, of Kent, and J. H. Human, of Cambridge University and Middlesex, '■ who are on the fringe of Test team standards. . . THE CAPTAINCY. 1 would place the captaincy cither in the hands of E. B. T. Holmes or G. O. Allen. Holmes has had experience with Oxford University and Surrey of leading a side; Allen is not captain of •his county team and ha is a fast bowler —two reasons, perhaps, why Holmes should be preferred; but whichever of the two were chosen I would not omit 'the other from the side. '..'••■■ I would never leave Hammond out of an England' team in spite of his recent record. He is a brilliant slip field, a splendid-change bowler, and at any moment he might be worth 200 runs as a batsman. . It will be noticed that I have not included Sutcliffe. Sutcliffe would, of course, be first choice as opening batsman, but, bearing in mind that he is forty and that by the Australian season of 1936-37 he will be forty-two, he is ruled out only by the self-imposed age limit that I have drawn. I am in some doubt as to Larwood, but this doubt will be settled before the present season is far advanced, j Jbe ptheir doubt in, my, mind is as]

to the choice of a "stock" bowler, 1 have been through all the lists of county players and I cannot find anyone who corresponds to this position iin the same degree as did Maurice Tate in A. E. R. GUligan's team and in the side'l led in Australia in 1928-20: What a magnificent bowler he was then! The nearest approach to Tate I can think of is Copson, Derbyshire's fastmedium bowler. Will he do? SOUTH AFRICA'S MEN. I know something of the South African team now in England. I was captain of the England team that lost the rubber in South Africa in 1931— and personally I think I was very largely responsible for our defeat in the only game that was finished. I missed a catch from Q. McMillan quite early in his innings, and he went on to score 28—the exact margin by which we were defeated. But apart from that I know thai the present team will be most difficult to beat. They are strong, in batting down to No. 10. H. B. Cameron, the wicketkeeper, who is probably second only to Oldfleld in that capacity, is the most dangerous No. 7 batsman I know. He can either "play for keeps" or hit tired bowling' in a most merciless manner. Rowan and Nourse are forcing batsmen who never miss a scoring opportunity; their defensive play is really forward play. Of the bowlers, Crisp is not particularly fast through the air, but he gathers tremendous pace off the pitch, and I regard him as being, with Bell, a very definite danger to our match-winning prospects. If we can get together a side that can beat South Africa we shall have gone a long way to choosing a team capable of defeating Australia, who, I suppose, will be led by Don Bradman. |

INTERESTING SURVEY Cricket is claiming some prominence in Canada's round of sport, and a sample of how the matches are reported in the Press is given in the following account of the start of the

■new season published in the "Winni-; peg Free Press":— ,

The, 1935 cricket season got under way with a If ull- programme of games in the two ' sections: of the Tlocal league. \Unfortunately "old* man Weather" was not feeling' at all good, which made conditions somewhat ing, but ■' nevertheless some fine performances were turned in^ which augurs weli for another successful!season. '. •' ■.■■!' "' . ■•' '■■'':•■■■.■■: , ' Hudson's Bay 6S, Eaton's 69.—Eaton's got the verdict in a'close and'exciting game by four runs, Donaldson giving a great display of hitting, scoring 44 of the total, while Wilkinson found a "spot" and performed the first hat-trick; of the season./, This game \v.|j played on the holiday. : St. George's 108 for 7, Kentish, 48.— Howes, TurnbulL Davis, and Hdwland showed fine form with the bat for the Saints, while Jones, a newcomer to local cricket, got 32 of the Kentish score. Turnbull and Bligh both turned in good bowling figures, 5-13 and 4-19 respectively. C. Charntey for the hoppers grabbed 4 for 14. : . Wanderers 131, St. Alban's 66.—The Nomads < opened season in taking tit. Alban's into camp with Thomas, Mesion, Whitworth, and Wallace doing the , run-getting. For the Saints, Ayres, Davidson, and Mairs batted in good form. With the ball, Keel (4-26) and Handford. (3-12) were the most destructive. Featuring the game was a spectacular catch by young R. Down which dismissed that heavy hitter Malcolm Gair. White Rose 94.. Morse Place 75.—A brilliant piece of fielding by Salmon to dismiss Bamiling before a run was scored, proved the liighlight of the game, this along.with the heavy bitting by Sharpies (40) and Chance (35) gave the fans a treat, while Daley turned in a good batting job in scoring 29. The bowlers work hard without success on a dead wicket, Salmon and Foster bowling well for the suburbanites, with Routh and Harford taking the wickets for the Tykes. West End 146—St. Jude's 145 for 7. —A heavy scoring game ending in a draw, with the clock holding the winning card, the batting of Comer (64 not out) and Kellett (59 not out) for their sides along with able assistance from Smith (30), Kirby (23), Suggett. Hutchings, and Grant, was worth going a long way to see, and although the batsmen held the upper hand, A Smith and Weldon bowled well throughout. Trinity 56—West Kildonan 24.— West Kildonan batsmen failed to solve the offerings of Bob Hall (5-7) and Westberg (5-14) and were all out for 24 runs, this along, with the disastrous start of Trinity who lost their first few wickets cheaply, brought visions of an exciting finish, but Dave Stewart stepped into the breach ha fine style, getting 21, not put, to ten the game in

favour of his side. A word of praise is due to Jackson for assistance given when most needed. Turner bagging four of the best at small cost. Juniors 64—St. Matthews 36.—The Felstead coached Juniors won handily over St. Matthew's who also are making their entry into local, cricket, and the form shown by these youngsters promises well for the game in. the future. Young Felstead, following the example of his "Pop" hit tip 14 which was the highest score of either side, the bowlers having the edge all the way. The trundling of Holbrow, Macfarlane, Anderson, Inskip, Grey, and the Meston boys showed real merit and will cause a deal of trouble to the older players before the season is very far advanced. St. Alban's 111—East Kildonan 110. —In a story-book finish St. Alban's won their game with East Kildonan by one iun, with heavy scoring by Bob Ingham, Merryweather, and O'Brien for Kildonan and some nice batting by Taylor and Noble for the homesters, while the bowlers were best represented by Jack Brookes, Young, Harrison, and English, who bowled well for so early in the season.

BLOODHOUND OR WATCH DOG? "Bloodhound or Watchdog?" is : the title of an editorial comment in ''The Accountant" (published' by the English Institute of Chartered Accountants) on a practice disclosed in a recent issue of the "Certified Public Accountant" (U.S.A.). The American publication mentions that a very successful certified public accountant vVith a wide experience is -in the habit, on taking up an audit engagement, ,of presenting to every major employee of the concern a letter, addressed to ttie auditor's firm, ready for the signature of the employee in question. Provision is made for the signature to be attached in the presence of a notary. The letter runs: "This letter, which bears my signature, is to certify under- oath that during

my term of employment I have truth-1 fully, accounted for all moneys or goods .received and/or disbursed, of whatever form, by proper entries on the book of ... and to the best of my knowledge and belief the foalance-sheet and loss and gain statements, which include physical inventories', of all merchandise and supplies handled, reflect the true financial position." , ■'-", ■ The American article claims that the presentation of this letter as the first step in the audit brings immediate signature from V honest employees, while the. "crooks," being taken, un- : awares, betray the fact by their demeanour. The final result, so it is stated, is that -unexpected confessions have been' received before :the audit has actually begum Where the declaration has been signed, and defalcations have afterwards appeared, the crime of perjury is added to the accusation-arising. "■ "We have not the slightest < hesitation in saying that the procedure recommended is altogether foreign to the British idea of an audit," declares "The Accountant." "It appears to us that tc ask in advance for ■ a certificate from, the officials of • a company would, immediately, create the atmosphere of hostility v , which is so damaging to the .real object of an audit. Putting, ourselves into the position of the employees 'for a moment, we should certainly refuse to see the necessity for making any such,declaration. The British auditor assumes the honesty of every man until the'contrary is indicated, although, when indication appears, his. investigation is searching and complete. The watchdog, according to ideas; current on this side, positively detracts from his' usefulness if, instead of keeping a bright look-out, he spends his lime with his nose to the ground in the attempt to scent out crime."

Mr. P. S. X, Macassey appeared for the Crown.