ALLEGED EMBEZZLEMENT.

Lyttelton Times, Volume CV, Issue 12430, 20 February 1901, Page 6

ALLEGED EMBEZZLEMENT.

RE-OPENING .OF A CASE. Janies Bowie. Kirk was charged yesterday morning, before Mr R. Beetham, S.M., with having, 'appropriated to. his own use the. sum of, £295, the property of John Emile Wickenden. Mr Stringer, the Grown Prosecutor, said accused had been committed for trial by Mr Bishop, and the Grand Jury, ignoring'the direction of the Judge on legal points, had thrown out the bill. The charge had been laid for, practically, the theft of £295 from Messrs 'Death and Co. He went over the facts as they have -already been published. Mr 'Donnelly took exception- to, the Grand Jury’s action being brought into the Court at all. Mr Stringer said he proposed only to deal with the facts, and leave the legal points to the Judge of the Supreme Court. John Emile Wickenden said he was carrying on business under the -style of Messrs G. L. Death and Co. Accused.was employed as a canvasser under an agreement produced. He worked under that agreement until a second one was entered into. 'Shortly after the first agreement witness agreed to an arrangement, to pay accused the salary of 2s 6d a week, and the- book produced showed •the payments made; to-accused on that- account. Shortly after the- New Year in- an interview at Mr Swan’s office, he demanded to see the books showing accused’s transactions. He got -the books. At the same interview -accused said he had some money, which -he was prepared to pay to witness on the understanding that witness gave him a clear receipt for all transactions by. accused. The- witness declined to give any such receipt, but the money yras paid over to ■witness. -Had not been pressing accused for payment, and witness personally had no knowledge of how , matters stood, but the book-keeper did. Up to the-last -week of his connection with the firm- accused had been making weekly payments. Sometimes when ho ran a -day or two over he was written to, but took no miotice. It was only on an investigation that it was found that the payments made to the firm were- -short of accused’s -collections. To Mr Donnelly : There was a fidelity bond of £250 in existence guaranteeing witness against loss by accused. Had not thought much about whether,he would lose this money if Kirk wetre hot convicted. ’Witness declined to answer Mr Donnelly's question as to whether the acquittal of the accused would make any difference in tha relation of witness to the customers ob-t-a-ined by Kirk while in witness’s employ. The Magistrate said that the question need not be answered, but Mr Donnellypressed to have the question placed on the depositions. Andrew Stevenson said he kept cash and collecting books and a ledger for accused for something over five months. The cash book was kept by witness from pages 47 to 185. It- showed the cash collected by the accused, and was made up from the collecting books and information given by the accused. The collecting books were in the handwriting of Kirk, and purported to show the amounts collected by him from customers. The; cash book also gave particulars of payments made from time to time to Beath and Co. Up. to January, the amounts. collected', appear to have- all been paid over.' to/Beath' ( ami Co/, but deficiencies were f(jund,on Feb,/ ' 6' and - ot per/dates,, and' the -total deficiency/ iwhen witnesy/B^ ;tioK,-was-'£U'6’.' -Witness mentioned the de-/ :fitpcy /to-Kirk; -as soon as ;it -became;apparent.' Kirk, said nothing at the time, but, j later attributed the. deficiency, to Hie expense lie".had- been- put' ■ to. . .'He/ however, did not challenge the 'accuracy.- of .witness’s figures. Knew of ho entries-in. the. collecting and cash books -that related/ to business .other than Beath and'Co.’s. ; ' ■ Edward John Stillwell was also employed by accused to keep his books-, and kept them from' September to January, the cash book being made up from the collecting' books, which were in his handwriting. The amounts appearing in the collecting books also appeared in the cash "book. Also kept a ledger, on page 900 of which were shown the amounts paid by accused to Beath! and Co. These were made up from- the cash book and Beath and Co.’s- receipts. Ob : served ah apparent deficiency of £ll6 when witness started, and mentioned the.fact to Kirk, who said; he- was a creditor of Beath, and Go. Remembered the second agreement, after the execution -of which the amounts paid over actually balanced the amounts received. Kirk was then a weekly servant of the firm, and received £4 per week. ;/ -' ■ f ! Arthur John Birchill, accountant for Beath and Co., received an order from accused, to obtain,possession of his books, and obtained them accordingly. , Kept , the books of the firm, showing the amounts received from accused, the total of which was £1562 45., The total amount shown in accused’s ledger was £1520 14s. : He thus failed to take credit for two sums, one of £22, and one of £lB. The deficiency between the amounts collected by Kirk -and those paid to the firm was £295 4s sd. Had examined the cash book carefully, and it showed credits from customers of Beath and Co. only. To Mr Donnelly: In the books of the firm, an account stood in'the name of James Bowie Kirk. In that account, Kirk was credited with all sums paid by him, and debited with all goods supplied to him for customers. With the exception, of the'register produced, there was no debtor ' and creditor account kept of any customer -introduced by Kirk. The accounts were kept /' ■ ■■■ ■■ 1 . - ;

in accordance with the agreement entered into with Kirk. Frederick Hubert Labatt, accountant, had investigated the hooks of Kirk, and had made a statement showing the amounts collected as per cash bopb, the amounts paid to Beath and Co, as per their ledger, and the accounts as per Kirk’s ledger. The deficiency amounted in all to £295 4s sd. Accused was committed for trial, and hail was allowed in two sureties of £IOO each.