CRISP IN COURT.

Sun (Christchurch), Volume I, Issue 73, 2 May 1914, Page 14

CRISP IN COURT.

A FURTHER CHARGE.

Press Association. DUNEDIN, May 1. John Crisp, of Palmerston South, solicitor, appeared on remand at the Police Court this morning, the charge beiug that on March 16, at Palmerston, he failed within three years before the commencement of his bankruptcy to keep such books of account as are usual and proper in the business carried on by him and as sufficiently set forth his business transactions and disclosed his true financial position. The Crown Prosecutor (Mr J. F. M. Fraser) conducted the prosecution. Mr Scurr appeared for accused.

Counsel for the Crown said that since the previous hearing he had deemed it advisable to suggest to the Official Assignee that another accountant should be appointed to examine accused's books. The Assignee had engaged Mr Algie, who would be called. Robert Forrester Algie, public accountant, said he had been examining the books since last Court day, and was familiar with the class of bookkeeping in a solicitor's office. He would say that accused had failed to keep books such as sufficiently set forth his business transactions, and disclosed his financial position. A cost journal had been kept up to 12 months ago, and since then no entries had been made in it. No attendance book had been recorded.

Mr Fraser: From the books, as kept, would it have been possible to ascertain accused's position at any time within the last three years?"

Witness: No. It would be quite possible to arrive at the trust account from the bank ledger, but not from the books. From the books there is no evidence of his personal drawings. There is no account Mil the ledger. In the card ledger there were two classes of cards, one for business and one for trusts. The ledger merely contained a record of clients' accounts; as to whether it is complete or not it is impossible to say, as this could only be

# proved by reconstruction of the accounts or an examination from the beginning. The principal fault of ,!the cash book is that there has been no distinction made between trust and business moneys, both received ' ji'nd paid. To arrive at that it was necessary to go right through the cheques and see the pay in the book. The cash book has never at any period been correctly balanced and reconciled with the bank pass book, so that it has been impossible at any time to say just how the cash stood. The absence of any attendance book makes it quite impossible £9 ascertain any of his earnings fo££t|ie. past 12 months. To produce an accurate statement one would have to reconstruct the accounts and go right back to the beginning. It is a matter of months for an accountant to be able to give any statement as to the accounts.

To Mr Sciht: No call book had been handed to him. If Mr Crisp were available and the call book were written up to date, the costs outstanding could be made up. The call book would be of considerable assistance.

Frank Logan, re-examined, gave evidence as to the books reported on by the previous witness.

Accused reserved his defence, and was committed to the Supreme Court for trial.