Supreme Court.

Taranaki Daily News, Volume LVI, Issue 185, 4 February 1914, Page 6

Supreme Court.

.Vl-:\V PLV.MUUTIf SESSION'S.,

Tiie i|ii,irt< riy sessions of the Supreme ■Court were opened yesterday, b, fore his lienor .Mr. ■luslicc lCdwards. ORAN'I) JUKI". Tlii! following (jrami Jury was empanelled:--. Messrs John licnnctt, l.'hol.wilt, Hilling, iC. l-\ I'hmdell, C'has. ii. •lirown, 11. R. Caltley, JJ. Cocker, Hob!. •■!. Dcare, W. X. Kwing, 10. \V. (lamer, It. Heard, ('. M. I.cpper, J. T. .Maiinix, li. T. Ab-Quade, W. L. Xewinan, W. t.\ Nixon, !S. W. Shaw, L. C. Sladden, J. !V Sole, A. li. Steeds, IC. 11. Tribe, C. C. Ward, J<\ Watson, P. J. H. White. Mr: W. X. JCwing was appointed foreman. JULTIC'S CIIARIUC. Jli» Honor's charge to the (jrand ,lurwas brief. There were, he said, foil: bills for them to consider, and although the charges made in these ease couiil not b- eruled trivial, he did not think they would have much dillicully in coining to a. decision regarding them. Tiie ■most serious case, was a charge of 111:111•slaiigiiter against a man named Warren. There was an alternative eliarge of

•sault with intent to cause grievous bodily harm, and of jassault so as to cause harm. These charges all arose from the same circumstances, but were imule in order that the jury might understand how to act in ease they should linil thai the principal charge was not supported, lie ilid not think they would have much dillicully in bringing in a true bill 011 ■this charge, however, as there was abundant evidence to show that tiie man bad committed-brutal assaults on the woman in question, and if the jury were, of opinion that these even hastened her death, they were entitled lo bring- ill a true bill 011 the charge of manslaughter.

In the second criminal case, a mail named William Henry lloskin was charged with embezzlement from his employers. There would be no dillicully in bringing in a true hill. In the case against D. S. Fox, charged with having ■contracted a debt when he had no prospect of paying it. his Honor said he could not see any evidence in the depositions to support this charge,'hut 1 here was abundant evidence in support of the second charge of failing to keep proper books of account, and then; should •lie no diliiculty in bringing in a true •bill 011 this charge. In the case of •Robert Johnson, charged with theft from •the person, there should lie 110 dillicllity in finding a true bill.

TRUE HILLS. The Oram! Jury found true bills on •all counts against Daniel Warren, Win. Henry lloskins and Robert Johnson, and ■against David Smith Fox 011 the charge of failing to keep proper books. They 'found no bill against him on the charge of having contracted a debt with 110 expectation of paying it. A TRADESMAN IX TKOCIiLIC.

David Smith Fox, late of Hawera, storekeeper, pleaded not guilty to a charge of having committed a breach of the Jlankniptcy Act by failing to keep proucr books of account so as to property disclose his financial position, and set forth his business transactions. ilr. C. 11. Weston, Crown I'rosecutor, conducted the ease for the Clown, and •Mr. P. O'Dca. appeared for accused. Tim following jury was empanelled:--•11. Marfell, 11. Lepjier. M. Jones, F. Messenger, John «Bhos. Hell, A. C. I'egg, •Frederick F. Jloskin, (.'no. S. Morton, •Wm, McKay, Seville 11. Arden, F. "5 and .Joseph Walter Stiirmcy. Mr. Harper Lcpper was chosen foreman. In opening the case for the Crown, Mr. Weston pointed out the urgent necessity of every tradesman keeping prosper books of account. In his dealings ■with merchants he would make statements to tlieni concerning his position, which must, for the protection of those •with whom he had dealings, be borne out by his hooks. If inadequate books .were kept, it was impossible for any•one to sheet home to him a ckarge of .having made fraudulent statements. 11 ■was to guard against this that the lawwas made.

| THE AKsjcxhe'S rcviDicxric. [• Charles A. liudge, of llawcra, Deputy Ollieial .Assignee iu the bankrupt estate of accused, deposed that the UOC U.mml liad l)ocn ii "Tocer at fltowura, ami lit' filed his petition in bankruptcy on November IS, m->. In his .statement (produced) he put down his liabilities at ■unsecured debts £7#.! and secured jJKJO. h total of U!)ir> owinji' by him. His ■assets realised c:»4J, and a dividend of lis Id was paid, in addition lo pvet'eren-j-tial claims. Me produced the hank•rupt s'books of account, lie had examI 'inod those honks and ivas of opinion ■t'liat thfiy were nol lheiisii.il ;iml proper •books oi a grocer, and did not oontam records of all accused's transactions. It would be impoi>ible lei lind onl his position from those hooks. About April or •March. 1!)12, there vva-; mi aiiw-inee oi* •C'iOl) from llutrirl; and ( o. h> the bankrupt, -bnt aL that date ibe books did not diselo.M> lik position or provide a cheek on the statement by aocus■ed to llatrick and Co. To Mr. O'Dea: To find out accusedV position it would be. necessarv to take stock, inspect his banking account, ascertain bis book debU and his liabilities to nierchanU mid others. In accused'* hook there were no records of recent or previous stock-taking. There was no record ol bills payable to merchants, and although bankrupt said he ha 4 a record of these, witness never >a\v it. Accused was ;> single man. and would not owe •much beyond bills due to merchants. The books handed over to him were a •ledger, two bank-boohs, a memorandum book, a petty cash bowk, n monthly account book and a second •ledger. fl witness had had the hook containing the list of hills due to merchants he would not. with the hooky mentioned. ha\c been able lo ascertain : the accused's posit ion.

ACCOI XTAN'T'S KVHJKXCK Wm. Arthur <)'( a a public ncaccountaiit. at llawcra, deposed thai he had examined bankrupt's books, which were not a proper set of books for a grocer. Thi;y were below ihe low averaye ela>s of hooks kepi, by grocers. Me was unable {o draw up a balancc-sheet from lliem. as they did not contain a full record. To .Mi". O'Dca: The hooks were much •below the average. If, with the books he had seen, he had had a record of bills due. lie. could have drawn up a balance-sheet, provided I hut stock wove

taken at the time. To Mr. Weston: There was no record I •in the books of any stock-taking. < Hugh l.aily. of Xew 'Plymouth, 1 eountant: and auditor, deposed that he : had started lo go through the books of [ 1 the ;ucused, but had 'pven it up. f.sji they were m badly kept't lie corroborated the statements of t»o previous witnesses. The books yerc such as were .usually kept, but a'fl the| 'books usually,

liapt were not there. They were proper books, but were in-iiliicicnt. John Terry. Deputy Registrar of t'le Saprcme. Court at .New Plymouth, produced the debtor's petition for public £ examination of bankrupt, and the notes ii of the depositions .taken at that exum--1 illation. j This concluded the case for the Crown. ACCl'SI'.irS EVIDENTIC. • Mr. O'Dca called accu-ed, who deposed that ho Wiis ill present, a laborer 011 u:e Main Trunk line. 11u hail been in business in llawcra for four years, from lIHIS to lill.. When he handed in his books lo the D.O.A. lie had mentioned that, he had/ a fiook showing bills due by him to merchants, liuL the D.O.A. said it was not required. lie had laid the book on tiie DJI.A.'s desk While he was in business he look slock, and the records of this were in a liouk in bis safe. lie told Mr. iiiulgc of this. Willi these and his oilier books he could have compiled a bnbincc-.-licct. When he obtained the loan from llatrick mid L'o. the iirm's traveller promised .1.0 "boost him i:p with the (inn." The manager of the linn at Waitara saw all his books and made up a statement which was submitted to llafrick's. The manager bad not taken stock, lie hail merely looked ut the stock and plant, |

h To Mr. Weston: In 1!IUS he started ! with £-!(),\uid never took stock till I'.lld, i-vlicn lie found lie. was "just moving." In July. I!M1. he again took stock, and found thai he had gone back ;Co<l. 11l March, IHI2. the statement made up by llatriek's showed a surplus of CWli. He did nut make up I lie statement. it was done by Mr. llrookiuau. manager for llatrick ami To., after a cursory glance at the stock. lie had written a letter (produced) to llatrick ami Co. concerning his ali'airs. showing a credit balance of City. According to his statement, in eight mouths lie had mail" £:il>2. but eight months later he was bankrupt. .Mr. Weston: Did you believe tliu Xirookman's figures were correct'; Witness: He made me believe it. i thought he knew better than I did. I!e realised now that these ligures were -liol. cornel/, but at (he time he hones*,'y believed them. Willi 1 lie books produced, and with those which the D.O.A. had not taken, lie thought he could have made up a correct statement of his •flairs. This closed (he case for the defence.

Mr'. O'Dca. addressing the jury, pointed rail thai by the evidence of the D.O.A. it was shown that the bankrupt bud olforcd to him a stock book and a book showing the bills dm l by him to merchants and other*. He submitted that Fox had kept such books as lie had himself thong-lit necessary. Tliure was no suggestion of fraud. I lis Honor, addressing the jury, sai.l (hat if they considered the accused !iad kept a set of books which, while not possessing the. accuracy of those kept, by a public accountant, were yet sufficient with the aid o( stock-taking to show the bankrupt's position, they must acquit him of the charge against him. If not, ■then they must find him guilty. ', After a short retirement, the jury -•■ turned with a verdict of "not guilty."