The Express.
London, England, 1859-04-21 00:00:00

TILE POLICE COUR7S.

GUILDHALL.

Mr. Francis Ingham, grocer end ten dueler, of 9, High
Holborn, appeared 411 s summons baler* Aldermen Phillips
to answer the chirp, for that he, " the said Francis Ingham,
being a person against whom a petition for adjudication of
bankruptcy had been filed, and who had thereupon been
adjudged a bankrupt, did on the 18th day of November last,
in contemplation of bankruptcy, unlawfully make divers
false and frandaknt entries in a certain book of account
called a cash-ho k, with intent to defraud his ciediters."
Mr. Eagleton appeared for the peacetime an behalf of the
metireme, and Mr. Doris, banister, conducted the defence.
Thomas Collins, clerk to Mr. Rarebit, one of the tnei.
Of the Court of Bankruptcy, said-1 prtduce the pro-
ceedings in bankruptcy against } ritticis Ingham, containing
the petition and the artjediermion of henkniptcy of the 19th of
November, 1868. The briekrupt surrendered on the same
day. I also predate big examination taken on oath balm
Mr. Commissioner Uoulburn la the 3rd of February Met.
Mr. Eseleton then read the following portion of the
benkrapt'A examination as material evidence in support of
the present charge :—" I kept my own accounts entirely.
My 'business was perhaps chiefly a cash business. I put
down what I received end paid each day in a book that was
first entered, eomi times on a paper put in oa cede box. I
entered at night the receipts and payments of each day. I
counted the money from the till each Wecht to show the re-
ceipts. Immediately I reads a payment I metered it he a
cash book (book predated). I pat down each payment eel
merle it in that book, sad at the end of each day I counted
like mosey from the ill, awl wrote it down the other aide of
that book. The takiop I call receipts ere nothing more
than the money counted from the till eselt day. If I re-
ceived any money for a debt contracted oneredit, I wrote that
down In the book. I cannot say I did so always.
That erpresints all I ta,ok and all I paid. That
is not the first cosh-book I handed to the official as-
Mises (mother book produced). The book now produced
ie the one I first produced to him. I am sorry for it.
That book is ell in my own handwriting. I made up that
book the might before my bankruptcy. It wee after I bad
determined to become a bankrupt. I was bankrupt on my
own den woke of ineolimney. The book was made up after
I had signed a deelaratioe of Mechem. The figures theta as
receipts an lees than the sums entered se receipts fa the real
each look. I felt myself in onefuatom, sad felt mach anxiety
at not being able to am °met fur a large deficiency. I thought
it (the book) would enable me to do so. It was within an
hour or two I bed the real book before me and copied it,
making the alterations In the receipts. It was entirely my
own idea. When I first went to the °facial assignee's office
I was told it could sot be a true book, as it appeared to have
been whims all at our time. I said, in answer to the., that
welt paps wee written at see time."
Me. Edward Bert, an accountant...aid—l was in the office
of the offitial eselgui e (Mr. Nicholson) in this care In No-
vember 1 mt. The recoseneer brought to the office the book
redacted, numbered 4,536 (the fictitious bout referred to in
the above examination). That wee about the 20th or
21st of N, venter, end the bankrupt called r n the 22nd.
I asked him what books he kept is connect( n with hie bad-

nets, and he said he kept • day book and ledger, no cash boo
but only a book of receipts and payments, whkb had news
been added up. lie further tall that the fictitious book bed
been written by bias day by day. end that the entries were
not made all at one time. e said he bought the book at •
second-bend book-stall is Holborn when he first commenced
bushier. About two or three day. after his accountaot sent
for me, and I received the creed ash-book produced.
Crete-examined—l shoed think it was within three or
four days after I our the bankrupt that I received the second
cosh book. It might haws been on the fi.dlowing morning,
but I am not prepared to Ay positively either way.
Mr. &glob= meld that was the case for the prosecution.
Alderman Phillips said the bankrupt was charged with
making • false book to defraud his creditor, and it was
therefor importer to show what dividend had been declared,
or in what maw his creditors Ittetsoffired by the fraudu-
lent book
Mr. &ern end the estate had not yet been realised, and
there was onaegurntly so dividend at present. It wr impos-
sible to seestals tts tart err of the beakrtpes balance-
=se then was • tam of awry cawing to Ids with which
glvs dr to arms &intim to whether the
eredire=ea
avail themselves of it the estate.
Alderman Phillips mid the bankrupt was charged with
band, and tt was hie duty to ascertida in what enannner the
firkins kook bad been the mann detnisding hts creditors.
Mr. Hat maid the beirseerest had beim preps/lid en-
tirely from the rank cash-book, and that the fictitious book
bad not been acted typos at all.
Mr. Eaglet's said this protectition was instituted by Mr.
002MaiiMmirit doulburea dinedoet under the Mad section
of the Henkriplay CenolitietionAot, whir meted that any
islefficiation of • nalins neonate with Want to defraud
his creditor was • enranour palatable in the usual
way, and the fraudulent intention of the bankrupt was
qui appasent is placing the &tido= book produced Were
&stems/gnome • erne statement of his alike.
Hr. irohnsor, ranter to era of the dude assigner, here
explained that the ceandriatar had ordered this provecu-
don bet that there was • darns dopinion among the
assienees, and Mr. King, fooling that the commisaioner was
not justified i• soh an order, sow wished to with-
draw from the , The bankrupt commenced bri-
ars In 1867 hoorewed endtal advanced by his brothers,
who wre the print* wirers by the bankruptcy. The
second book predated hod been used is tasking up the ba-
lance-sheet, and the bankrupt had, in tact, pared upon it,
notwithstanding the moat virulent opposition at ovary rise
in the procesdinp. The bankrupt did make out a false book,
bat on the following _morning he took the correct book, ad-
mitted the error hilied ootted, and not one of his as-
dhoti bed been damaliSella the book first produced.
Alderman Phillips said the quails was not what was ao-
Melly dans with the kook, hat freshet rupee it was put for-
ward. He hadliattoidnryetterlytheevidence, and
were Wets in It he rand like to a mere menous rend-
dera to ; but at therm Uwe would remind Mr. John-
son that be thought Mr. Coissaisslonsr ()outrun bed rer-
ead a very win and sound diatribe' in sanding the case to
this oourt.
, The bankrupt was the remanded ea ban.