The Welsh Coast Pioneer and Review for North Cambria

1 CHARGE AGAINST A LLAN- RWST MAN. ALLEGED EMBEZZLEMENT. INTERESTING CASE AT DENBIGH- SHIRE QUARTER SESSIONS. THE ACCUSED DISCHARGED. (From Our Reporter.) Considerable interest was evinced in the hear- ing. at the DpnbJghshiro Quarter Sessions, on Friday, of charges of embezzlement against John Will1,Uru¡ aged 28, coal merchant, Llon- rwst. The accused was charged with embezzl- ing runa stealing 4s 2d roceivod by him on a/orount of Messrs [P. a.nd H. Lewis, timber marehan'e, of Conway and Llanrwst, whilst in bhoir am ploy as a clerk. He further charged w:lOh embezziirug and stealing two otiior sums of 12.; 3d an.1 lis, rtfue moneys of the said firm, and further with Falsifying a cash book. The accused pieaded "not guilty." Mr Trevor Lloyd (instructed bv Messrs Porter a.nd An'ph'sft) aj;pe:ired to prosecu'e, and Mr T. Artemufi Jones (instructed by Mr Lloyd Grif- fith, Llarrrwst) dofonded. In opojiin^ the case for the prossoution, Mr Trevor Lloyd that the prcseoutors were a firm of timber merchants carrying on business a.t Conway, with brafiahcs art Llanrwst and clse- when. The accused was formerly engaged at Oonw&y as :nvoice clerk, but in 1904 he wa", ap- po nted clerk in oharoge at Llajirwst, receiving a. fixed salary with a house. It was his duty to reoeive accounts on. behalf of the firm, make 8UOO payments as were necessary, and to remit the balance to the head office at Coawav. It appeared tftiaft a, customer of the firm paid an acrxxmt to the accused on April 18th. 1905, and recer ed a reoeint for the same in the accused's handwriting. When the accused received that money it was hia dutv to make an entrv in the cash book. but he did not enter the £2 4s 2d, nor had he accounted to the firm for it. It was alfo his dutv to send out. to c.usr.onH"1"8 owing monev a half-voarlv statement, but in tliis he did not do so. He was dismiiwv>d in Ju'v of last vear, and it wae then found that his petty cash b**oL and the yard hook, in which he kept an a_ocx"«unt of what goods he had sent out, were mifmrbg. and had not been found. The firm had been ahle to geit those books frnrn the ac- cused. and it was not until Januarv of this yeiar thsajt tihey out about the £2 4s 2d, as they t out the acconjrut, and. the eustcrner at, 01100 produood tih receipt 6igmed by the accused. ACCUSED'S DUTIES. Edward Baase*, secretary to the com pan y, said tihat accused was appointed clerk-in-charge of tihe firm's Llanrwst hranah, at a salary of about 30s per week and a. house. It was hi6 duty to receive cash, give a receipt, and enter the amount in the oash book. After he bad paid wages, and any sundry payments, he was supposed to remit the surplus to Llanrwst. Acoustjd also had a. petty cash book, in which it was hie duty to enter what went out of the ytard, and from that it was posted to a day book, an invoice sent out, and the amount car- ried to the ledger, from which hall-yearly sin.fe- meits were sent out. He produced a. reccipt given to Mr Richard Hughes, contractor, for B2 4s 2.1 dated April 18th, 1905, and signed by the 4iocu,-ed. He had gone through the cash book and could find no trace of any entry of the cash bem? received, and there was no entry for April 18th, 1905. Mr Artem-us Jon-os: Just be caroful what you are saving. Witness, caatinuing, said that in the ledger there was debit to Richard Hughes on March 23rd fo- gwds to the value of £2 4£ 2d. It was the accused's duibv to send out half-yearly state- ments. The yard forcma.n was supposed to keep the yard book pceted up. and to send it to the office for accused to make his entries. Ac- cused was dismissed in July, 1906, and after his dismissal" neither the petty cash book nor the yard book could be found. Accused left a petty cash book in the drawer, but that had only hren started a few days previously. As tho yard book could not be found the company could net enter up hv-yl gone out during the previous two or three weeks. He had made application for the broke. but they had not been forthcoming. Witness then handed in the oash book and ledgerr, amd various statements were put befcre the magistrates. SUPPOSED MISSING ACCOUNT BOOKS. Mr AI"t.ømU6 Jones procceaed to crœs-examine the witness, who said that the accused might still have in hIb possession the two bcoks mentioned. You know t'liat your solicitor wiote asking they were in his possession, 60 that your own solicitor was doubtful as to who had the books?— I They oould noL je fcoind in the office. Would it eurpiise you to know that it would not, be to the prisoner's interest to destroy the books v. Do y-v>u not that he h a elaim for £30 or JE40 against the ocimpanj, and that proceed- s ingB bceai etarted'!—I know he put in a claim, but I do not know tihat proceedings nave been stiricd If ho incurred any travelling expenses he make an entry in .the petty cash book. Now if that petty cash bcok is icet, and he says he is still owed £30 or £40 fotr travelling ex- pOI16e6 hmv can he make out his claim wiL.h<,ut that potty oash book?—If the book is found it will be seen that he has been paid. I have checkod tihe book often, and if be has incurred: any expenses for travelling it was his dUIiY to pay himself each day from the petty cash lID hand. He had no right to let it run up. Witness said the Llanrwst yard was never short of money. He used to go there perhaps once a month, but the directors and the manager would go more 1.requently. In point of fact you have always had troub'e with book-keeping at Llanrwst, even before he woolf; there. The petty cash book was mil58íng! when he arrived there?—I do not know. I Do you swear that the petty cash book was not r/tesing when he went there?—I hajided the petty oa&h book to him, amd also the cash book, when I weriit there. I ask you if the pettyt cash book was not missing when he went there?—I hamded it to him. Wheai?—On the day I reoorved it from his pre. d. Is it not wiihm yotnr knowledge that the petty- cash book was massing when he went there? I do not ask you when you had it?—No. You are one of the gentlemen who swore be- fore the magistra.tos. that he had taken a cheque for 12s 2d and put it in his pocket?—I did not say so. What did you 83.?-I said I did not know the cheque waa missmg. I may have said thnt I waf not aware that the ajmount had been pa.id by cheque. Did you not swear that he had never paid the cheque to tJ1.3 ccmpajiy?—No. But dil you nctt. charge him at LJartrwst with having emb^Jed The proceeds of the cheque?— He %vias charged with embezzling the money. You gave evidence to support tihe charge, and late:" on found that that very cheque had been paid mto account of the company?—Yes, he paid in the dhec[ne, but credited the amount to another account for the SI3.m sum of money. At this stage counsel asked for certain entries in the book. whidh the witness proceeded to ex- plain, and after some time Mr Jones observed: —I am alraJÕ T canmoit rffle to the heights of your mighty intellect (laughter). The question is Was this cheque paid into the account of the company, and you have Poiuid that it was?—It was paid in but not for this account DISCUSSED AT A DIRECTORS' MEETING. Replying to further questions, wknese there were three directors of the company, name- ly, Mr W. H Covtre; 1, Liverpool; Mr H. J. W. WatlKig, Lkuarwst; and Mr Kay, of Conway. He attended the direcuors' meeting as secretary. The accused stated that he had not pecketted anyiihiing, but had paid everything into the ac- count of the ocffnpamy. There had been no con- ooalmemt or secrecy, and "witness had never askod him for an explanation, but issued a. warrairiit, for which he had the authority of the directors, as recorded on tihe minute book. Is it not a fact that one of the directors did not believe him guilty, and did not know that a warrant was to be issued against, him ?—No. I Did you ask for am explanation before the Warrant wat issued?—No. When dad you go for the warrant?—When I r^eived instructions. YVhen was th-; matter first considered by the i directors?—At the monthly meeting. Has it been before the directors more than once? — No. It was reported to the monthly mcet.ijig by the majiager, Mr Barlow. Yhat wis said when it was mentioned at the i-eoond mor.thly meeting?—Or.e director said he dKi Het understand th-at it was soMiied that pro- ceedings were to hav;) been taken, but he gave way when the othtr two &aid that they under- rtood that t was to be so Did not one of the directors express surprise that proceedings were taken against this young man, and that a warrant was issued instead of inquiri.^8 beting made'—llie directors were told when proceed Utga were being taJceai. Did not OIV of the directors ea.y that proceed- ings "1!4:J not have been taken until inquiries were mud-1?—He did not put iit in that WQY. Di 1 he not say eomothmg to that effect?— Yes, be said h* thought he sltcnild have been consulted agaio bafor-3 a warrant was issued. Replying to oaher questions the witness said that the-re was a gradual improvement ui the basinets when the aoewsed went to Llanrwst, and it would work out at about :£2COO a year. He bad to look e&et seven or eigfat men, aitor l receiving sanction from Conway would buy round timber if he found any suitable. He had a cash book, petty cash book, counterfoil receipt book, ledger and yajxi book to look after. He was supposed to enter in the petty oash book every 6d ho took in the yard. It was not true that accused created the Llanrwst business, butt he worked iit up, and was liked by customers. He was not supposed to give receipts on the m- voices, and sihould have used the counterfoil re- ceipt book. Sir Jones: I ask you to show a little fairness to this man. I put it to you that if a man brought him am invoice, and he receipted it, you would not expect him also to write out a ooun- terfoil receipt?—He had instructions to use the oounLdod receipt book. But you know that it was a matter of prac- tioo to give receipts on the- invoice?—Not since the counterfoil receipt books were introduced two years ago. A PROMISSORY NOTE TRANSACTION. He was dismissed in July, but there had been soveral serious difiercziccs between him and the con vp a. ay be for-; then?—Yes. he was told" to do certain work, and he refused to do it. Did he Dot accuse the directors of the co npiny of acting dishonourably towards one of rho" mstomers some promissory note at tin- bank?—I know he sent a very cheeky note to has mastei-s. Were you his master?—No. Mr Jonas asked witness what dividend his company paid last year, but Mr Lloyd submitted that the question did not affect the case, d oould not be pressed. The Chairman did not think it was maicna), and &a:d iit need not be answered. Mr Jones replied that the defendant was asked to get a. bill negotiated, and then the directors, it was alleged, broke faith with the customer. Do you know that the accused was approached to get money raised on a bill from a customer at DoJyddekn ?—No. Will you swear that he did not?—No. Have you ever issued a writ against Mr Wil- liams, of Dolydddein?—Yes, on a dishonoured bill. Do you know how that bill came into the pcc&casion of the company? — It was brought down by the accused as collected by him. Do you know that Mr Kay, one of the direc- tors, went down to LLanirwsrt and asked tihe ac- cused to assist in getting a bill from Mr Wil- hams?—Because he owed £200 at the time. We wouid not ask for- a bill if he did not owe tho money. We asked for a bill for £100- It was not am accommodation bill, but a trade bill. Did Mr Kay report to the other directors tihai he had gone to LlanrwHt amd got the defendant to assist him in getting tihe bill for £100 from Mr Williams, of Dotlyddeloin?—I don't remem-i ber or know of n. JIm" did yw get to know who brought it?— Mr Ray wemt there. He would go there. look through the books, and ask Uw accused to try and get something- if the accounts were o'd. 'Ph? company ware in need of £ 100?—We had to got what W:1S owing to us. Especially ar 4his time: you wanted £1007- Yes, we wanted it. Did not, Mr Kay say thaJt the bill would be lerewed when it Deoame due?—No. So ,-is tc give Mr Williams time to pay tt, as k was not due?—No. "I You say that the accused wrote a cJieeky letter; why did he do so?—Because we wrote direct to Mr Williams from Coo way instead of through the Llanrwst branch. Did he not write and compliain to the company t-hat tihoy had ta.ken action on the biU insrtead of renewing it, as had been promised. In fact, inst ead oi renewing the bill aa arraruged they is-nod a writ?—Pie did not complain on that score, If a.t the and of the day the accused found himself with a sum of cash in bajid, would it not be his duty to enter it in a lump sum ;n the pe>t.ty oash book?—He never had a surplus uThaŒ}()untød for when I saw the potty oatih book. But you have found in the petty cash book lump 6ums?—YC6. And ccjun'terfoils not filled in or only writ/ten illl pencil ?—Yes. AcoordiiLg to your showing he would take about £40 a week, and is it not a miaAter of fact that at the end. of a busy day wan he was too much eng-aged to enter everything, he would put down in the petty oa&h bcok any sums of money he had. a.nd oould not specifically accou/nt for?— NQ. If he or amy cither man made a report like that to the onimpany, be would be dismissed OlD tho spot. Wi.!)-in answer to further questions, said tihat Mr Kay would occaisdcciiaHy go to Llanrwst, aaid if accused had any surplus oash Mr Kay would bring it away, and would put his initials to the entry in the cash book. When the ac- ousod was dismia=ed there were three persons in the office. Neither of those gentle- men were in court, but two of them were present whe.n the case came before the gis- trates, but the defendiaaxt's solicitor did not call tihem. Mr Llovd Neither of them are material wi't- neiases. They cannot prove anvtihing. Mr Tones: But th-y could give evidence wh'oh wraild clear away 11 suggestion of intention to defr xud. "A PRIVATE TELEGRAM." Wditness said that 18 months before accused Wditness said that 18 months bofore accused left there was i dispute between him and Mr John Wright, the miamager, relative to the dis- missal of a carter. Did you send accused a telegram?— Yes, I sent a private telegram. Had tihe matter coone before the directors — No You sent him a te!^y/am telling him not to dismiss the man, es the carter .d5 relative of Mr Kay, a director ?—No. tVaa he a relative?—Not to uxv > uowledge. Why did you send him the tolegram ?—Ac- cused and I were great fr-ends. And you are not iiiow?—We were until recent- ly. I seri K". a telegram privately so that we oouild talk matters over, and to aave trouble. Whiat trouble? — If by spending sixpence I oouiid save the company pounds, I thought I had belter do 90. But why should you send a te.'egvam? — He had dismissed the man at a moment's notice, and I thought there might be a claim for wages. You seem fond of instant dismissal in your company. You did the same thing with the de. fendant, a.nd he had to take legaJ proceedings against you?—No, he did not. v Did you not dismiss him without wages?—He paid himself, and took it out of the cash box. He did not give us a chance not to pay him. How long had be been at Ll&nrwst? — Two years. When he was arrested he was a young maxned man with two children.?—Yes. You took a waeranfc out at once, and did not give him a chance to account for something that had taken place at the end of April. 19051- Yes. You tell the jury tihat in your opinion the accused stole the money?—Yes. On what grounds do you base that opinion?— On the opinion that he was living above his means. Witness added that he formed that opinion upon his own observations. It was not a fadt that Mr Kay, one of the directors, in- sfcmofeed accused to get a motor bicycle, nor did he insitiruct him to buy run ordinary bicycle. If the accused had a hicycle he would charge ex- pe ises just the same. He was supposed to pay travelling expenses out of petty oath. On the date thtait veil say he took £2 4s 2d, did he, as a mai'tor of fact, pay in a. lump sum, JB15 17B, to Ccoway?—Yes. And yet you said just now that there was no onitiry for April loth. I say that that £2 4f; 2d was included m tihe money sent to Conway ?—No, he had rt'ceived t-hiat apart from the £2 4s 2d. How do vou know that?—The cash book bhows tihi; money h i has l-eeecved. But if lie paid all in to Conway, how was he to deduct travelling expenses? You know that he was aJlowed that?—Yes. would he rfiow his travelling expenses? —In the petty oash bcok. ? But you eav that is missing?—Yes. lV3p¡:iilJ¡g to Mr Lloyd, in re-examination, the witness said that the oasih book balanced inde- pendently of the f2 4s 2d, which was not shown. The aconsed had not to send to Conway de<tails of individual accounts, but his baJanccs should agree aitei- accounting for all oash received. It was true the business liad increased, but when balanced up there was a Ices. Either he was soiling at a loss or there was a leakage. Mr Lloyd was proceeding to deaJ with the sum of 12s 2d when Mr Artemus Jones objected, contending that the prosecutioai ware bound to confine their atteiitiictti to the charge respecting the £ 2 4e 2d.. Mr Lloyd replied that he was emtitiled to re- examine as the 125 2d bad beesn referred to, and this the Ghairntan uniheid. J Witness srtated that accused receiv-; <i two sums of 12s 2.d, but he only sent on one, that was the cb<r which was made out to the firm. Tlie Chairman: Yon say that the total should j be 12s 203 more than he makes it 1 Mr Jones: There is no evid&noo that that is j so. It is all supposition. Mr Boose: Is there anyone in court who can understajRd biokg (laughter)? Mr Jones: It all depends whose books they j H V <m are trying to convict a. mail nort OIl boot hut on theories. Mr I'-oase: Cam I make it cleaT? He should I hav had t2s 2d more than ho accounts for. Presuming we a.re dealing wrth round figures, a.nd he hid £10 12s 2d, of which £10 is cash and 12s 2d cheque. Instead of sending us £10 and the cheque, he sends £9 78 lOd in and 12s 2d II in cheque. Is that dear (laugh-tor)? Mr Jones: Your figures axe beyond me (laugh, ter). Mr Llovd: Now as to tfiis bill transaction. Is th"1"Ð really anvfhing in it? Is it not the proo- tioe in 'his trade to prve bills?—Yee. 90 per; cert. 4,)f give tibcim. By Mr Jonet: IF defendant did oash small cheques witih the consent of the ba.nk manager, he had no a-utiherity from the firm. RaTd Huyhes. oorrtraetcr, of Pesimaehno. said t h'J. t he nur(4ia«sed foods from the accused to tlY. amount of £2 4s 2d, and paid him in cash, the invoice being receipted. Be paid the money an April 18th, 1905, ajwl did not receive an account agsain until January, 1907, when he at onoe sesnt the receipt to the firm at Conway. William Evans, executor for the late William Jones, produced a receipt far 128 2d for an ac- count paid by cheque on December 28th, 1905. By Mr Jon-As: The cheque was duly paid into the accowrnt of bhe company. This closed the case for the prosecution, and Mr Jones submitted that there was no case to go to the iury, as there was no evidence of conceal- ment or 6ecrecv. It was no offence for an em- ployee to forget to enter a sum of money in a cash book, amd while accused admitted thai he received the money, and through pressure of business negected to enter the same, he used it for the firm or paid it to them in a lump um. If the petty cash book was found it would show what he had spent. The Deputy Chairman (Mr Jelf Pettit) said it was a question of fact for the jury. Mr Lloyd: I submit that before the case nam go to the jury the prosecutie>n must satisfy what the law requires, and thev have failed to do so. The Deputy Chairman: It is for the jury too sav whether there has been secrecy and con- ceal meint. Mr Jones: I rely on what their own witness has said. Mr Brsase has sworn that the Jiecused hasa.lwavs admitted receiving tbe monev. Thre must be evi 0.imlœ of onnceaJment and 6oore.cv. .\1 r Llovd. Suns of inonev have been pud, Pond they were left out of the books. Then there is the absmce of t.he half-yearly accounts—sure- Iv. thit was tecr»cv and concealment. The Deputy (Twitman: It is a matter which musf be left to the j'lry. THE ACCUSED'S STATEMENT. Tha accused was tihen called, and in his evi- dence 6W hL W:18 a married man, 28 ye..ali13 of age, and had two children He first, went to Lianrwst on a salary of 28e per week and hcnj.so rcait free The first half-year he took £480 in cash, and- the business increased to £2úû0- He hal to looJ, after everything, see to seven ocr eight men, and keep the books. The first die- pute he had w-aa about dismissing a. carter, Willi an; Roberts, who. he said, was a relative of Mr Kav. He had a letter from Mr Boase, m which he said that accused was to take the man bacK, as the rrwi.mager was a.way. He a.t once wrote asking- if tihe letter was official, as he saad he could not stop in the place if the man was taken back Mr Boase wired. "Letter official contents must be carried out." He alleged that R-vise wired to shield himself, as Mr WTright, the manager, would have dismissed Boase if be had knovra that it was done unofficially. When the manager returned he upheld what he had done in dismissing the carter. The next dispute was as to a bill from Dol- wydilo'en. Mr Kay went to Llanrwst and asked accused if he could get some money on fair or market day, as they wanted £100. A saw Mr Williams, Dolwyddelen, and being very fitendly with him asked if he cou.ld arrange tcf give a biD for £100, the amount not bœn.g aatuaily due Mr Williams said he was not sure thiait he would be able to meet the bill. but on being told that Mr Kav said that- the company would arrange to renew it. on the strength of that promise, the bill was givein, but instead of carrying out tihedT promise the oompany issued a writ on the bill. He (accused) was sure that on the day he was dismissed he left the petty cash book in the cashdrawer at the office. It was under wie ojtstabwx, boaause when he opened the drawer to see if there was anything there he had to taloe away he saw it. Tho three gentlemen who were in tihe office at the time must also have eeen it. T-ie only record he had as to his exponsc6 was the petty cash book, and he bad a. claim for JB30 a^-iainst the oompany. He was in tihe habit od entering im the petty cwsh book any sums he had in hand at the end of bhe day after baAazioiiii-g the entries he had made in his eaeih book. He often receipted invoices, as he did not carry the couniferfoil j rcoedrtf book with him unless he was making j a speoiaJ jonxnney to collect oash. He used to meet customers about Llanrwst, a.nd if they waiuted to pay mioney on invoices he gave them a receipt an their bills. As regards the £2 4s 2d he had never deeiied tibat he had jecoived it. Mr Richard Hughes WTas a great friand. He gave a reoeiipt on the invoice. He would put the oash witih other monies, and as he had before stated any surplus wmuLd be entered in the petty cash book. On the day he received the money he senit a lump sum to Conway. It had beein wig- posted thai he had cashed a. cheque for 12s 2a, but that cheque was traced as having been padd inito the company's account. He had been charged with stealing that very cheque, It was the rule for tlx- directors to ta«ke j away the surplus oaah, but they did not always initial the books When he was dismissed at first he was refused any wafxs, but he de- cli-ried to give up the keys until 00 had two weeks' monev. He went from the office to see has solicitor, a.nd on returning- was told tlisit he would be permitted to take the two monoy. He had actually taken it in the mornArag He was allowed to live in the house for three moniths. Since leaving the company's service he had started business as a coal merchant. DETAILS OF BOOK-KEEPING Gross-examined by Mr Lloyd. I hardly ever used the counterfoil receipt book and the one you pnoduoe has a/botit 100 receipts in five moniths. a.nd two are blank. The books you refcir to as counterfoil receipt books were not supplied to me by the firm. I found them in IIAn old outhouse The reason for the changes in tlie wa.y of keeping the books was that each now uuajieiger bad a new method, and one did not like what the other bad done, and wanted his own wa.y Mr Ikunloiw wanted me to enter every item in the peitey oash book. but I said it was impossible, aJthough I promised to do so when I oould It was impcsuble to run up to the office from the bottom of the yard to eniter every separate 6d that I took, and 8() I lumped up what oash I had usually a.t the end of the day. You will find in the petty cviiih book you have that there are separate items and lump sums. Mr Lloyd: Will you swear that you left the petty oash book in the drawer ?—Yes. I showed Mr Latimer Jones aJI I took away. It was and or the cashbox in the drawer. Were you not surprised that they missed it? —I am not surprised at anything the OOIIn- pa.ny says. They said they had massed the yard book. but thM was impcasible, as the foreman looked after that. Do you suggest t-heut they are withholding the books?—What else cam I say? You put questions to me that the only answer is "Yes" or "No." Do you say that they are deliberately with- holding the books or have lost them ?—It is you who is suggesting tha.t. Do you suggest the company ia with-holding the books ?—Yes; the books could not go away by themselves. Tffiarf. is wh-ait we say.—I say the petty oash book was under tho box. You still say they are deliberately with-holding tho books?—I can think nothing else. Can you suggest a reason for that 1—I can- not tell you. Can you suggest a reason for tha.t 1-1 can- not tell you. I put it to you tha.t you have kerpt tihe 1 hooks or have destroyed them?—How could I get fehem I have not been near the office since I left, a.nd the book was there then. I suigigiast you hia/ve destroyed tibean 1- good were they to me ? You say that the carter Roberts is a rela- tive of Mr Kay?—Yes. How do you know ?—It was all over Llan- rwst. He is oonneoted with Mr Kay. Mr Ka.y says he has not seen him more than twice in his life.—He has seen him often. Mr Kay (interposing): Be careful what you are paving. Mr Lloyd: I suggest that your version of the btill transaction is urutnue. Acoused: Ask Mr Kay; he is here. I have asked him, and he says it is untrue. —I can bring a witness to prove it. You say tbait as regards the f2 4s 2d you a.nd Mr HugSies were fitting by the fire talk- ing, ftnd that you forgot to enter it. Ha.vo you forErofcten many sums?—No. Did you send out half-yearly statements 1-1 Yes. Yeou know tlhaJt the goods delivered to Mr Hughes were entered in the ledger, a.nd that if you had not entered the £2 4s 2d in your cash book there would still be a. debit against Mr Hughes ?—Yes. If you made out the half-yearly aooorunts, how did you not sond one to Mr Hughes ?—I had an office boy for that. I made out tho statements, and the boy sent them out. I nevotr sent them out myself. But you made them out ý- Ye., but I did not deliver them. Oh, I see you had an office boy who licked the stamps (laughter). You made them out and the boy delivered them ?—No, Mr Hughes' would go by pmt. How was it that if he owed £2 4s 2d by tihe ledger he did not get an account for it ?— I made ou.t the fjtateanewts, but they would be about the office for soveraJ bofore going out, and some might have been mislaid. And supposing a customer had paid something or mentioned his account just aJxm-„ the half- year it wouid not do to send him another ac- count. Mr Huig-hes has done business einoo April 1905, and in June, 1966, Mr A. Lewis rraado out the aoooimts. How is it that Mr Hughes did not got a statement when Mr Lewis made them out? Mr Lloyd questioned the accused as to whether tie direotors did not initial every bow sent to Conway, asid the Clerk of the Peace (Mr Evans) pointed out that there were several such sums entered in the book 8ud not inatoaJled. Mr Lkxyd further questioned the accused as to whether he had not bee-n paid all hie ex- penses, and he said that be was before Mr Wright oame, bu/t afterwurbi Mr Wright sug- gested that he should get a motor cycle, and perognaeod thout at the end of the year he would make it right. He paid his expense*, got a motor cycle, but before the time came for setting up the company "kicked out Mr Wr»

j é" =. :i: -i. llj Soda-as it should be. |j|| i!j{!lif T,T,he mMt ^P^tant feature in Soda water is its caxbonisatio PI j jpf itiljj ijl vnder-earbonised water is as insipid as water itself. Ovci-carbcnise llib mi i!' j {)" water jg bad for digestion. f j| jf ijl sf! "1 he correct carbonisation is that which you get in jjjj j jl | "CLUB SODA." |,| Trf ^'—The lengthy duration of its sparkle is proof of its per- 'itllpt feetlen. Unequalled for spirits—it makes the ideal blend. ^||||| Insist on having Club Soda." j'' 1 0/ All principal Hotels, Restaurants, Wine Merchants, j" ij |i Grocers, etc. l! CANTRELL & COCHRANE, Ltd., t j K.-tab. ItSSa. Ii;: 'ij ddd I¡'III! I Ili:i!l, 7 P,,Q-

LLANRWST URBAN DISTRICT COUNCIL. THE HEALTH OF THE TOWN. SUGGESTED ISOLATION HOSPITAL. INCREASING EXPENDITURE ON MA:N ROADS. The last meeting of the old Llanrwst Urban District Council was held on Friday, when there were present: Mr Wm. Hughes, J.P. (in the chair), Dr. J. W. Owen (vioe-aha)i.rm<Mi) lie,. W. Cyinwyd Williams, Messrs T. R. Jones, Ed. MiLIs, J.P., Wm. Davjee, and W. G. Jones, with tihe Clerk fMr R. R. Owen), the Surveyor (Mr I Geo. Wynne), and the Rate Collector (Mr E. M. Jones). COLLECTOR'S REPORT. Mr E. M. Jones reported having collected the I following sums during- last month:—General | district rate, £ 299 3s 9d water rents, £ 16 2s 3d tolle, £ 12 14s 4d ma king a totaJ of JS368 Oe 4d.The amount of arrears of general district rate at t.he end of the month was J321 3s 7d, ooUected sinoe £ 11 lis 10d.. INSURING THE WORKMEN. The Clerk reported tihat in view of the Work- men's Cwnpensatuon Act coming into operation in July he thought it advisable for the Coun- 011 to insure all tiheir mem, and on the motion of Dr. Owen, it was decided that the clerk should apply for terms to different companies. AN UNDESIRABLE STATE OF AFFAIRS. A letter was read from Mr T. Thomas, headmaster of the NationaJ Schools, 6tatmg that he bad repeatedly applied to the managers of the school, to the District Council and the local education authority respecting the clearing- away of the ashpit attached to the National School House. He added that he had laid the whole of the facts before Dr. Fmoor. and had asked him to see that oomething was done. It wouid be impossible to re-c<pen the school unless the place was thoroughly cleansed and disin- fected, as there was a great danger of in- fection and tlhe development cf diptheria. The Surveyor saud he received a letter from D,Franer requesting him to clear away the re- fuse, and this he did without prejudice. The Rev. Oynwyd Williams aeked whether it was not a matter for the foundation managers. The Chairman: I take it that it is, and you are one of those managers Mr Mails thought the Council were compelled to clear away the rubbish. The Surveyor said the Council did not do so in this case, because tbey refused to pay rates. itr Mills did not see whr they should treat one party different to another. Mr Cynwyd Williams eoid this matter was brought before the Council previously, but the application was referred back to the founda- tion nwtiagers. In reiplv to Mr Rthrvdwen Jones, the Sur- v<*vor sakf lie did not consider the school in a sanitary condition. It was damp. and net pro- perly drained. He did not think it was a bealthv spoi. The Chairman suggested that the Council write to the foundation rmama^rere qg3lcimg them to put the place in a aanstajr condition. Tbe euigigeetion was agreed to. on the motion of Dr. Oweai, oeoended b* j^lr Rhvdv en J Tho Clerk ned that the "trustees were the owners of the premises, and it WM agreed to write tihenTi instead of the m«rwieers. THE NONT -"R:0v¡nvn wnronri: A uniontion was read from the elerlt of the Dmabigbahize Edttca4i«<n Authority eumat- — = ing that tho rumor autifcoritiee should appoint • representative as a manager of the non-piovided schools annually. VITAL STATISTICS. The Medical Olliom- of Health reported thai during} February there were a births and 3 deaths, giiving a death-rate of 13.1 per 10CG of 00.0 population. There were DO cases of infec- tious disease.duriiig this month. In March tnere were 6 births amd 4 deaths, again givm-y a similar death-rate as the previous month, bat this month five oases of infectious diseases "NIore inobifiod. THE .MAINTENANCE OF MAIN ROADS. Mr T. R. Jones asked leave to bring an im* pcrtant matter before the Council. and that was tihat the Council should apply to the County Coimci! for an extra grant towards the repair of mam roads in this district. The total ex- penditure in the county oil main reads for tbe year was jB6693 14." 8d tlie coat for the previous year bemg £ 4217 19s lid. That showed an increase of over £2000. which was caused In ke rnereaamg traffic on the roads, and the expendi- ture in connection with steam-rolling. The m- crip-sfe, owing to moior ajid other traffic, v as onoT-moius. and especially so in this aisfcr ct.. If tliey did not apply at on-re, it would become very sariow item for the town. He propoftd that thev do 00. Mr Mtib seconded and it was carricd. i&- plriieajtioin to be drawn out bv the Chairman, Vice-Chairman, Mr W. J. Williams, and tia Clerk. SEATS FOR THE TOWN. The Rov Cynwyd Williams said that last July a resolution was passed with reference to too provision of a few scats in the town, and Mr W G. Jones and himself were in.3truj1 U> report upon the matter. They had not met, but they intended doing so before the next meeting. THE HEALTH OF THE TOWN. AN ISOLATION HOSPITAL SUGGESTED. The Chairman now stated that he should like 1.6 rc,fta, to the present ounditaon ot rJJtJ Ww U. Dui-uig the hant tweiive pi<->niho oansideruWe ifu- provements had btxai oamed out. He diu not think any otiher town m North Wales could boast of having carried out so many improve- mento m sucli a shurt space of time. tie thought the Council were abie to congrati' iute thomeciiveo uhat they had been able to C he work without increasing the rates very materi- ally, and the surveyor was to be ouugraiuia.ted upon the expeditious manner m which lie nad seen them through. He believed that the work of the new Council would be more in tlie di- rection of saniiatiOn. He had been privileged to see the report of the Medical Officer of tie-it for 190b. and there were one or two things should like to oaJJ attention to. In lsKfc the death-rate un Llanrwst was 20.8, but iaex voaj it had decreased to 18.1. That, he considered, was very satisfactory. But he was sorry to say tihat there was a great increase in the number of infectious diseases reported. In 1905, only six cases were reported, but last year the num- bar had increased to eleven. Thai was a very 6erious increase. From October last yezlr to the end ot March this year, a total oi 15 cases had been notified, there-by giving a. raie of 30 per annum He (tlie ehiajrmaii) believed they had a splendid water supply, and their sewerage system was practically perfect. He believed that the leakage was in the fact that the (>>un- oid did not see that everybody was maimg the best use of the sanitary arrangements provld("I, tL and he thought it would be well for the new Council to compel everyone to keep their houses iin a piopor state of sam. The Vice-Chairman thought tihe btwt remtxly for sttaniping out the disease would be the pro- vision of an isolation hospital. Ho did not know how to trace the first case of dip then a, but vrarv probahiy it was attr lbuti-ble to defec- tive sanitatnon im one of the schools. The sani- tation of tihe town wae excellent, but he could not speak for the inaide of tho houses. He S13.ve notice that he would introduce a reso'u- taon to deal with this matter at the next meet- ing. The Rev Cvnwyd Williams suppoorted. THE RETIRING MEMBERS. The Chairman &-Lid that this was the 'aSb meeting of tlie oLd Council, and he was sorry -to think tihat they were losing the services of two of their members in Mr T. R. Jones a.nd Mr W. E. Jones. Mr T. R. Jones had been a member of the Council for nine years, a.nd they ail knew how faithfully he had served the public during that time (hear, hear). He had devoted much time and thought to the interests of the. town. Ow.ng to certain circumstances, Mr W. E. Jones was not able to attend the meetings so often, but he was always willing to do anything for the welfare of the old WWí.. He (tihe chairman) did not think it right to se- parate without recording tiheir deep appreciation of the services of both gentlemen, and especially Mr T. R. Jcnes. Mr E. Mills said he was sure thev all re- gret-too the parting of Mr T. R. Jones. who bad been a most energetic and useful member. The Rev. Cynwyd Williams also spoke of Mr T. R. Jones as an excellent man for the town. Mr R. R. Owen (the clerk) also hssooiated him- self witih the remarks of the previous speake rs, and said tihat Air T. R. Jones had bsen an in- valuablt member of the Council. He sincerely hoped that he would soon return to duty again. Mr T R. Jones thanked the Council for their kinci expressions, and said he was certain to feel like a fish out of water now that ne had re- tired from the CouncaL THANKING OLD OFFICERS TIle Chairman, Vice-Chairman, Clerk and other officials were thanked for their services during the year, and on the proposition of Mr E. MiBfe, seconded by Mr Wm. Davies, Nir R. Jetnes was asked to continue to look after t.he lighting of the town. and this he agreed to do until the end of the present season. THE USE OF THE WELSH LANCr ( Mi Wm. Davies gave notice that at the next meattng of h Council he would move that the p.-oo>edi.ngs be carried oil in Welsh in future. FINANCE. Bills amounting to £ 137 Itto 4d were ordered to be paid, r.nd this left a balance in the bande of the treasurer of £ 657 lis 9d. A DESERVING OFFICER. Mr Robert Parry, Bod Iddon, Botm-srcoed, who has be'n in the service of the Counc 1 on manj occasions at olerk of works, wrote inform- ing the Council that he was a candidate for the pcet <%f clerk of vorks at Trefriw. vit- )ised fcv the Geiraouydd Rural District Council, and he applied to fhem for a testin-h^iis- Svtveral in-tibere spoke in eulogistic rn" of tihe ntv'ocs renlered by Mr Parry and it wa« unanimously decided to grant IvA "'p"

The rooted eonviction of the American :,hat his country is a "hustler" beyond all rompeti- tors arises from his belieif tfrat the Rp,i M,-ir,h which a thing is done, and incidentally ttr afficaency. may be measured by the noise made in doim- it-"Globe."

burb 4ii'o 1.4 h. -t v TIl WAIT." CZEMA ktoro&u. R BMN MN <N)M W W B! «

bj Ail Joneb i .,v'i-j uocixmg uniisual in my not sending Mr Hughes a statement than there was in Mr A- Iewis not sending out one when he had them to make out. Mr Joines: It was their peculiar system of book-keeping: Mr Lloyd We say it was a matter of fraud and not of book-keeping. UOUi\ixEIjfc>' ADDRESSES. AcbdjrctBing the Jury Mr Lloyd contended tliat the case luad been proved up to the hilt a.gainst the accused. So long as Williams was able to sta.y in the office and control the send- ing out of the accounts so long was he able to cover up what he had done, but no sooner did someone else send out the i.tatomemte than "the fat w-as in the fire." He sublmUed that the ooenpany were bound to take up the oaso in their own as well as in the interest of the public. It he submitted, a question of embezzlement. lie would ask the jury was there any way of conjuring up a doubt seeing that accused had deliberately omit- ted to enter the paqlnieffit in the book. and did not send out the statements from April, 1905, to July, 1906. Mr Artamus Jones, in addressing the jury, said it was a very important case to the aooused, who was a yoadig married man. Not onjy did his liberty depend upon their ver- dict but his future. Here was a man dxaiggod from the bosom of his wife and family, taken through tiloC strect6 of LLan rwst, and charged with an offence apj>ertaining to something that had occurred in April, 1905, and he Was not g-iven a chance to explain amything, and did not know what he wu.i really charged with. How could a man tax his momory wiltih what occurred two years pre- viously ? It was a very remarkable oaee in many ways. Mr Boase had had to ail: nit i-iiat one of the directors was surprised that pro- ceedings had boor) taken without inquir.. He contended that there was not a tittle of evi- dence to support the case for the prosecution. He oontended that the way in which bho case had been brought on showed maihce. It was tihe same wi-th the jS2 4s 2d as it was with the choque for r 2(1-,the company had received it and if too petty oasdi book were found ev would be cleared up. It was said thait the accused had deestroytid it, but wliat adrvan/tage was it to him to destroy it ? The whole case was leOt in a staA of vagueness and ambiguity. It was not a ques- tion for tihe q#oused to prove his innoccnoe, but for the prosecution to prove tiheir case, and that, counsel submitted they had utterly failod to do He asked that the jury would not only return a verdict of "Not guilty," but also eay that the case should never have boon roitot without the h'i'esi inquiry hav- ing been mfade The Chairmen, in summing up, said that tihene was no evidence that the accused bad been living abo/e his tn4OO;11IS. or tihat there was any malice øhmv:) towar^ls him It was a question for the jury to say who removed the book& If the accused did so he must have had a reason for it If the jury found that be bad omitted to make an enrtiry in the oash booli witih the object of defrauding the com- pany tihey were to reit/unn a verdict, of guilty, but if they believed bis etoo-y that he had banded over the cash T)0 the company and had aooounted for it, then he was not guilty. ACCUSED DISCHARGED After a short deliberation the Jury re- turned a verdict of "Not Cavity." the decision being received witih cheers amd loud applause in court. Mir IVevor Llovd offered no evidence on the other oounts, and the indiottmerubs were witii drawn. As tihe accused left the dock he was again greeted with applause. The case lasted from eariy in the afternoon until 7.15 p.m.