ACCOUNTANT IN COURT.

New Zealand Herald, Volume LXVII, Issue 20562, 13 May 1930, Page 12

ACCOUNTANT IN COURT.

MONEY BY FALSE PRETENCES.

EXPLANATION OF ACTIONS.

PROBATION FOR TWO YEARS

On throe charges of obtaining sums of monev "by false pretences, Bernard Sidney Spencer, aged 31, accountant (Mr. Dickson), was placed on probation for a period of two years by Mr. F. K. Hunt, S.M., in the Police Court yesterday. The first charge was that on April 23, 1929, accused did obtain from A. A. Corban and Company a cheque for £2i 8s by falsclj representing that he had paid that amount for income tax on behalf of the film. The other charges referred to the obtaining of further sums of £4B Is and £25 19s lOd from the company in a similar manner on May 23 and September 30 respectively. Mr. Dickson entered a pica of guilty. Detective-Sergeant Kelly said that accused had been a part-time accountant for A. A. Corban and Company. Accused had obtained cheques 'Tor sums amounting to over £IOO by falsely representing that |,e had paid money to the Commissioner of Taxes. Mr. Dickson said that accused had been in practice as an accountant in England before coming to Now Zealand about 12 months ago. lie had very good credentials. In April, 1929, accused got in touch with the firm of A. A. Corban and it was agreed that ho should take o\ or the books of the company. In this connection ho had furnished an eight-page report to the company regarding the state of the books when ho took over.

Business Trip to Wellington.

When accused took charge of the books the Incomo Tax Department was making inquiries regarding tho incomo lax payable by the company, continued counsel. Tho assessment for 1928 was £9, and ac-

cused, wishing to save further inquiry, made out a cheque for £27 to clear up the tax payable for 1928. Ibis custom of paying three times tho amount in settlement was one in practico in i.tigland and accused had been under the impression that it would apply in New Zealand. However, ho had been informed that such a practico was not permissible in the Dominion and ho had held tho cheque. Meanwhile ho had written to Cor ban and Company and obtained a chequo for tho amount, £27, which he had notified it would be necessary to pay. Referring to tho charge of obtaining £4B, counsel said that this had been the amount of tho company's assessment for the next year. Accused had made out a chequo for the amount and had received from tho company a cheque in payment. However, he had received verbal instructions to hold back payment of the amount to tho department in the meantime. Accused had then arranged with tho Commissioner of 'laxes that he should intciview an officer of the department in Wellington in order that tho company s affairs could be discussed. Accused had been in Wellington four days, but l.e received no fees for this trip, nor for other workrendered on behalf of tho company. " Considered Actions Justified."

Mr. Dickson said that as regards the last payment of £25, accused had held hack pavment of £22 in accordance with a certain line of action lie was instructed by otic of the principals <jf the company to pursue. Accused had received no fees from the company and lie had considered his actions were justified. However, lie should have informed the company to that effect. lie had neglected to do this, 'lhe present position between the parties 10 solved itself into a question of accounts. Counsel commented 011 ie Fact that aeensed had recently injured his right arm in an accident and this would seriously interfere with his earning power for a fow.montha. He had also had considerable domestic trouble. Mr. Hunt said he had received a report on accused from the probation officer, lie would take into account accused's <;rippled condition and.the fact that he would lose his professional status. Jt was possible that some moneys had been owing to him, but no one knew better than "he that his actions were illegal. Accused was placed on probation for a period of two years and was ordered to make restitution according to terms fixed by tbo probation officer.