The Express.
London, England, 1861-03-02 00:00:00

[TWOPENCE.

TES FRAUDS ON T!/ h.' COMMERCIAL BA %6,

John Darden and James Holeroft wore yester-
day brought up on remand berme Mr. Henry. at Bow-atreet
Police-court, on • charge or being concerned in stealing
various large sums of money the property of the Commer-
cial Bank 41111
The prosecution was conducted, as before, by Mr. Hum.
phreys, jun. Counsel were eoppal for both defendants--
Mr. Sleigh, instructed hy Mr. /tritium, fur Holcroft ; and
Mr. Metcalfe, instructed by Mr. Baylis, fur Dudes.
Mr. Humphreys stated that it Lad been thought neces-
sary to submit the books to a strict examination, with II
view to ascertain how much of Holcmft's account was k
genuine and how much was fictitious. The matter was in
the hands of the eminent Accountants, Messrs. Quitter. Ball,
and Co., but the examination was not vet completed. As
far as they bad yet gone lie should lay the rebuke before the
court. _ _

--Mr. Thomas Dyson, clerk at the Commercial Bank,re-
, examined—l produce the cast-book. On the 3nl January
I find that the sum of 661. 9s. 11d. is entered in to the
credit of S. W. Hooper in the writing of Mr. Little. one
of the cashiers. Ido not find • cum of 66/. 9s. 11d. en-
, tared to the credit of Holcroft, or of any person but Mr.
Hooper, on that day. On the 7th January 1 find in my
own handwriting the sum of 151/. Bs. fd. entered to thy
credit of Hampton and Russell, who are linendrapen in
Leicedermluare. There in no such sum on that day to the
credit of the prisoner Holrroft. On the 14th January !find
in my own handwriting the credit to Mr. William Hale of
149/. fie. 1,1. I find no such sum entered to the credit of
Holcroft. I also produce the ledger. I turn to the ac-
count of the prisoner Holcroft in that ledger. I believe it
to be in the handwriting of the prisoner Durdeu. Nearly ,
the whole of Holcroft's amount during the montholJanuary,
I should my the whole of it during the month of
January, appears to be in the writing of Darden.
On the 3rd of January there is a sum posted to Holcroft's
amount of 661. 9s. 11d. On the 7th January the sum of
1561.85. Ed. %posted to hie account. On the 14th there is
• sum of 1491.65. Id. to his credit. I believe those aims
to be all in the handwriting of Dorden. On referring to
the account of Mr. S. W. Hooper, I find an entry in Dur-
den's writing of 664 98. Ild. to his credit on the led of
January. On referring to the account of Messrs. Hampton
and Russell, I find in the prisoner Durden's handwriting en
entry of 1561. fu. 61. to their credit on the 7th January;
On referring to the account of Mr. William Hales, I find
on the 14th January an entry of 1491. 6s. Icl. to his account. '
produce the panabook of the prisoner Holaoft I find at
the opening of this years balance in his favour of 69/. 2s. fkl.
The account for this year opens with that balance in his
favour. It is so entered in Durden's handwriting.
On the MAN pegs of that book, under the
day 3rd January, I find an entry to Holcroft's
credit of 661. 9s. ILL, in Durden's handwriting.
On the 7th there is an entry to Holcroft's credit of 1561.
Bs. 6d. Under the 12th, 1 and a third entry to his credit
of 149/. 68. ld. The previous entry is the 12th, and the
pert entry is the 15th but there is no date opposite to the
entry itself.
It is in burden's handwriting. In the cash-
book I And no such sum entered to Holcroft's credit on the
12th. I know the prisoner Holcroft from seeing him at
the Bank, and have repeatedly seen him receive that pass-
book at the hank, from myself or from the other clerks. Hsi
used to leave the book to be made up about twice • week.
He generally left it himself. but sometimes his wife did so.
The book being left to be made up was made up and handed
to him on his requesting it
Crossexamined byMr. Metcalfe—When a customer comes
in to pay any money it is entered at 000 e in the cash-book.
The cash is then pared over to another cashier, it is placed
in 'Can, and the person who receives it enters it in the wuter
book. A printed ticket I. handed with it, and the entry is
made from that ticket. One clerk, sometimes two, are
employed on that duty. Then is no further entry from the
waste bodt, but it is checked that evening. The ledger-
keeper tithes it from the cash-book. The entries in the
ledger are checked by being read over with the cash-book
by the ledger-keeper and a junior clerk.
Mr. Metadfe—Do you mean to nay that the person who
makes the entry is the person who checks it?
Witasse—That is so.
Mr. Metcalfe—What, he checks his own entries!
The witness—Yes.
With the wisteria of the junior clerk!—Yes.
What junior clerk? Not the boy who sweeps the shop?
—A youth who has beau a couple of years in the office.
Who takes the ledger—the person who made the entry 1
—Yes.

And the junior ins the cash-book?--Yes.
It is not always the rme clerk who calls over!—Not
always.
Mr. Henry—ls it anybody's duty to check the cash-book
itself !--Osly by_conspanng it with the ledger.
Mr. Ha
Mr. same eyes do not re both books!—No.
Mr. Nettalfe—When the items are added up and a total
entered, does anybody check that ?--I think it is recast the
following morning, but I am not quite certain.
Mr. Henry observed that many of these quark= could
probably be more readily answered by Mr. Chauncey, the
manager.
Mr. Metcalfe said he wanted to see how it was--how it
could possibly be, that the enormous sums which bad been
alleged to have been withdrawn from the Lank could be
so withdrawn without the directors knowing snythiug
about it.

Mr. Sleigh—How long had Mr. Holcroft to account at
thebank ?

Mr. Dyson—l cannot say.
Mr. Humphreys—l can tell you. I think it is about
eleven years.
Mr. James Legg—l am a partner in the firm of Quitter,
Ball, and Co., 3, Moorgste4treet, accountants. I have
been engaged in investigating the accounts of Hokiroft and
'Auden at the Commercial Bank. I have not as yet had
time to complete the investigation. On the 3rdof January,
subtracting the amount of 681. A. ltd., and samoroing the
balance of 691. 2a. sd. at the end of the year to be correct,
the account of Holcroft will be found to have been over-
drawn to the amount of—

Mr. Sleigh objected to this calculation.
Mr. Henry said whatever was in the peas-hook was evi-
dence against Holeroft. Prom time to time he bad left It
to be made rep and be must bo aware of the nature of Si
*lntents. If there was a false entry he knew that it was •
false entry.
Mr. Sleigh fully admitted that any entry in the pass-book
was evidence against Holeroft, but not any calculation based
on an hypothesis arising out of information derived from
other sources, such, for instance, as the admiioions of Dar-
den. which could not be allowed to prejudice Holcroft.
Mr. Henry ruled that the question related entirely to the
entries in the book, and was therefore a question which
might Jbe pot.
Mr. —Amman the balance from tho previous year,
which is stated at 69/. 3. To., to be correct, and de-
ducting the 661. 9s. Ild. I find his account to be overdrawn
on the 3rd January to the extent of 2S/. Ss. 4d. On the 7th
January, deducting the two sums of OW. ifs. 11d. and 1564
Bs. Gd. the account is overdrawn 57/. las. 4d. On the
14th, deducting the three puma, 6G/. 9s. 11d., 1561. 85.111.1..
and 1491. 6s. Id., I find the account to be overdrawn 2034
17s. 7d.

Mr. Humphreys said this was all the evidence he proposed
to offer to-day. He had now to apply fur a remand, to
give time fur further investigation.
Mr. Henry thought this reamnable, but the case ought to
be closed at the next examination.

Humphreys.aidt&c;;;da be impossible, owing to
' the length of time the investigation would require, but he
would endeavour to abridge the proceedings as much as
possible.
Mr. Sleigh said he should entirely abstain from making
any observations on the merits of the case at this prelimi-
nary stage of the Inquiry, but he should ask the magistrate
to admit his client to bail. He was a respectable man, and
could provide substantial bail.
Mr. Henry—You were nut here at the lint examination.
Now, unless you can give me some explanation of the
eheqaes sad promissory notes ill his writing found on Dur-
den, I will not admit Holcroft to bail.
Xr. Sleigh declined to go into the merits.
Mr. Metcalfe applied for Darden to be admitted to bail.
It was not a question whether he was likely to be convicted,
bat whether he would surrender.

Mr. Homy would not noceipi bail to any amount for
Durdeo.

Both pruionere were remanded in custody.

WarrznaLL. Fan. 25.—The Lord Chancellor
has appointed Bryan Waller Procter, Ewi., to be an hope-
ntry and unpaid Comseissiooer in Lousy, in place of the
Lord Lyveden, who bee resigned.—Gozette.
ANTICIPATZD LOCI-OVT IN SOUTH YORKettlitE.--
The relations between the colliers and their employers in
the South Yorkshire district are at present is a very un-
settled state. The men at the Woolley Colliery, who hare
been out rather more than a week, still continue on strike.
Summonses for the ejectment of such of those as resided ha
the cottages of the proprietors have been issued, sad were
heard before the magistrates on Wednesday, when warrants
of ejectment were granted in 32 cases. The Wombwell
Maio Colliers are also out, end so far as we hear. ll:iota wi
any likelihood of immediately coming to terms. Thg aim%
of the Victoria Colliery, bolooging to ti. Sutcliffe and Cl*,
remained out on Monday, owing to some liil.lllltre areZist
themselves, which it was expected would soon be
The impression is that eve long another general lealtArat
will take place.
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