JOHN CRISP'S BOOKS.

Dominion, Volume 7, Issue 2138, 2 May 1914, Page 7

JOHN CRISP'S BOOKS.

EVIDENCE IN COURT. ANOTHER CASE FOR A JURY. 1 (By Telegraph.—Pruss' Associates! Dunodin, May 1. John Crisp, of Palmevfiton South, solicitor, appeared 011 remand at . the Police Court this morning. . lie was chargod that, on March 18, at l'almerston, ho failed, within three years before the commencement of his bankruptcy, to keep such books of account us aro usual and proper in the business carried on by hiin ' 'i'ho Crown solicitor (Mr. J. 11.I 1 . M. I'raser- conducted the prosecution,.. and Mr. Scurr appeared lor accused. Tho Crown Solicitor said that, since the previous hearing, he .had deemed it advisablo to suggest to the Official Assignee that another accountant should be appointed to examine tho books, and tho Assimeo had engaged Mr. Algie, who would bo called. Hobert Forrester Algie, accountant, said that ho was familiar with the class of book-keeping which usually obtained in a solicitor's office, and ho would say that accused had failed to keep books such as sufficiently set forth his business transactions and disclosed his linanoial position. Tho costs journal had been kept up to 12 months ago, but, sjnee then, no. entries had been made in it. No attendance book hart 1 beou kept. Mr. l«'rascr: From the books, a's kept, would it have been possible to ascertain accused's position at any timo within tho last threo years? Witness: No. It would bo quite possible to arrive at the trust account from the bank's ledger, but not from tho books. In ,tTio books there is no evidenco of his personal drawings. In taking tho card ledger there were two classes of cards—one for business and one for .trusts. Tho ledger merely contained a record of tho clients' accounts, but. as to whether it is complete or not it is impossible to say. This could only bo proved by a reconstruction. of the accounts, or an examination from tho beginning. Tho principal fault of the cashbook is that there has been no distinction mado between trust and business moneys, both received and paid. To afrivc at that it would be necessary to go right through tho cheques, and seo the pay-in book; Tho cashbook 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 tho cash stood. Tho absence of any attendance book also makes it quite impossible to ascertain any of Crisp's earnings for the past twelvo months. To produce an accurate statement of that ono would also have to reconstruct tho accounts, and go right back to tho beginning. , It would be a matter'of months before an accountant would be able to give any statement as to the accounts.

To Mr. Seurr: No call book had been handed to him.' If Crisp ivere available and tho call book wero written up to date, the costs outstanding could bo made up. The call book, would bo of fioiisiderablo assistance:

Frank Logun (re-examined) gavo ovidcncc as to tiio books reported on by the previous wituess. Accused reserved Lis defence, and was committed to tho. Supreme Court for trial, ■ .

[On April 24 Crisp was committed for .trial on six. othor charges; tho total tail (himself and sureties) amounting to £2000-]