BOLTING BARRISTER'S BOOKS

NZ Truth, Issue 464, 9 May 1914, Page 8

BOLTING BARRISTER'S BOOKS

— . * — • "Costs" Crisp Again hi Court* Advocate's Accountancy at Fault. (From "Truth's" Dunedin Rep.) Lawyer John Oisp again appeared m ,court last Friday, when, before Mr. J.R. Bartholomew, S.M., he was further charged, that, at Palmerston South, he failed within the past three years to keep such books as are usual and proper m the business carried on by tilth", so' as to sufficiently set forth .his business transactions and disclose his true. financial position. John Fraser, McQueen Fraser, the J pugnacious Crown "Costs," conducted .the: prosecution, and Lawyer Charlie I Scurr saw to Crisp's interests." Jacky presented his: usual well-groomed, debonair tputv. ensemble, and, indeed, evoked much admiration, despite his awkward^ position. *- * Robert Forrester Algie, public accountant, who examined. Crisp's books since last the case was heard, said he was familiar with the class of book- | keeping adopted by solicitors. McQueen Eraser: Can you say that within the last three years accused failed to -keep such books as would disclose his business transactions and his financial position? — from.my examination of his books. i , * "' I SHOULD SAY SO. i Explain what you mean? — A costs' journal would be a proper book to' keep, and had been, kept up to twelve months ago, but since then there are tio entries. As regards attendances, none have been "recorded. . .' From the books as kept, would it have/ been possible to ascertain accused's position at any time .within the last three years? — No. • Would it bo possible to arrive at the state of the trust accounts? — Not from the 'books. It could be done from the bank's ledger. .How about his personal drawings?— There is no evidence of such from the books,, and there is not : any account m the ledger. What is the condition of the ledger? The condition of the card-ledgers— one for business and one for trust— merely contains a record of clients' accounts, no'private accounts at all. It is imI possible to say whether it is complete lor not. Only an examination from 1 the beginning could adjust the matter. How does the cash-book stand? — ! It is a tabulated one, and no distinction has been mado between trust and business , moneys as received and paid. Tho book has never been correctly balahced and reconciled with the bank pass books, and it is Impossible to say how the cash stands. Does t"he absence of an attendancebook increase the .difficulty ?r-It makes it ... . '.... .... , „. - ■ QUITE IMPOSSIBLE .TO SAY what were accused's earnings for the past twelve months. The costs-book is all right, but the card-book has not been corectly kept at any time. In what way would a statement be arrived at, then? — By reconstructing the cash-book, and that would take a matter of several months. ;■' Would a cash-book facilitate the disclosing of the work? — Yes, if Mr. Crisp | were available. Most of the U terns would bo easily remembered. Lawyer Scurr: Have you tho callbook? — No such book was handed to me. You say Crisp could facilitate-mat-ters If the call-book were examined?— If Mr. Crisp w"ere available and the ! calls written up to date, tho outstanding costs could be mado up. The canbook is of considerable use. Witness and Francis Logan then Identified tho books regarding w^ilch evidence was tendered as given above. The accused reserved his defence, and was committed to the Supremo ! Court for trial. '..-'■ This case terminates the complete evidonce for the Crown. . i