The Sun.
London, England, 1864-11-12 00:00:00

THE SUN, LONDON, SATE! RDAY EVENING, I\ OVEINIBER 12, 1864.

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The Charge against Officials of the Unity

Banking Company.

IMPORTANT INVESTIGATION.

Joseph Wakefield Terry and Thomas Burch were placed
at the bar of the Mansion-house yesterday, in the custody
of detective Sergeants Webb and Moss, before the Lord
Mayor, to undergo further examination on a charge that
they, being respectively the secretary and manager of a cer-
tain public company, called the Unity Joint-Stock Bank-
ing Association," unlawfully did make, circulate, publish,
and concur in making, circulating, and publishing a cer-
tain written statement, viz., a balance sheet of the affairs of
the said company up to June 30, 1862, they krowing the
same to be false in divers material particulars, with intent
thereby to deceive and defraud the members and share-
holders.

Mr Lewis, jun., was for the prosecution; and Mr Sleigh
appeared for Terry, and Mr Metcalfe appeared for Burch.
The evidence given on the last occasion, it will be re•
membered, was merely that contained in the information
upon which the warrant was granted for the apprehension
of the prisoners, and which went to show that in making
the balance-sheet the defendants had introduced as assets
certain sums, to a very large amount. which it was con-
tended on the part of the prosecution they were well aware
were entirely lost to the bank and past recovery, and so
made it appear that the affairs of the bank were in a prosper-
ous and solvent condition, they well knowing that at the
time the bank had lost large sums of money, and was in a
state of hopeless insolvency. _ _

Upon the information being read over the prisoners were
remanded until yesterday, the only witness called being Mr
Keitch, who was one of the committee of liquidators, and
who produced the charter and articles under which the
company was incorporated.
Mr Keitch, who was called on the last occasion, said, in
answer to Mr Metcalfe, the committee of liquidators con-
sisted of five gentlemen, with himself. Mr Hopgood was
not on the committee. The whole of the directors and com-
mittee of liquidators were directing the prosecution.
In answer to Mr. Lewis, he said the resolution waspassed
to prosecute, and three of.the directors were present at the
meeting, Mr Alderman Mechi, Mr Deputy Bower, and Mr
George Eyre. He thought the directors refrained from
voting. The resolution was passed 'by show of hands, and
there were no hands shown against it.
Mr. Howell, whose evidence was contained in the infor-
mation, was recalled, and said he was an accountant, and
had had the management of the accounts of the Unity Bank
on behalf of the liquidators. The books were temporarily
placed in his hands in February in the present year, and
permanently on March 16. Since that he had investigated
the accounts for the purpose of ascertaining the assets. He
produced the minute-books of the board and committee of
the bank. He believed the two defendants were in the bank
from the commencement. The handwriting of Mr. Terry
appqrs on the books from the commencement. The first
mention of Mr. Terry as manager to the bank was made in
the minutes on Aug. 18, 1855. On that date there is an entry
in his handwriting to that effect, which was signed " J. J.
Mechi, Governor. Mr. Burch was appointed secretary on
Jan. 25, 1861, and there was also a minute on that date to
that effect. He produced the minute book of Aug. 18, 1857.
The minutes taken on that day were in the handwriting of
Mr Terry. A letter, signed G. L. Eyre, was contained in
the minutes, in which the directors were invited by him to
call a meeting of the proprietors in consequence of the bad
state of the affairs of the bank. The letter was dated 1,
John-street, Bedford-row, and addressed to Mr Sheriff
Mechi, governor of the Unity Bank, signed G. L. Eyre, and
was as follows :

" My dear Sir,—Since our last coart day I have taken
into consideration the position of the Unity Bank, and my

own responsibilities and duties in connexion therewith.

After what then passed, and the small .hare of support I

received from the chair, 1 do not feel personally inclined,
nor do I see the advantage that would arise from my again
attending the court until nly duty may imperatively require
me. I desire, however, to put on formal record my TiOWB
as to our present position, and as to the course which ought
to be pursued. You are aware that I have for some time
past regarded the position of the bank with apprehension.
That apprehension has been seriously increased by the
recent revelations. The committee appointed at my instance
has brought to light larger losses and a far more impe►f,ct
system of management than we were any of ui previously
aware of. The examination has also elicited facts connected
with our losses which aro of a very serious character. I
have ventured to submit to yourself and my colleagues what
appears to me to lse our only remedy. But whilst I find
my colleagues generally concurring with me as to the seri-

ous character of past transactions, I do Lot find them pre-
pared to take the only step by which, as it seems to me, the
property is likely to be saved from ruin. Under such cir-
cumstances, the grave question which I have to consider is,
by what course of proceeding I can divest myself of any
portion of the serious responsibility which devolves upon me,
and how far I can best perform my duty, not only to those
who, at my instance, have invested their money in the bank,
but to all proprietors at large who have honoured me with
their confidence as a director. There is no ordinary meeting
•of proprietors until the month of January, 1858. The cir-
cumstances, however, are so serious that I think it ought
to be deliberately considered whether we are to await that
period or give the proprietors an opportunity of considering
the position of the bank. In the balance sheet to Sept. 30,
1857, our losses were etatttd, to have been £l,lOO ; according
to your statement ut the court in July, they are now upwards
of £lO,OOO, showing a less of nearly £9,000 in three months.
The customers' deposits in the bank do not increase—at the
present time they would be lees than they were six months
since, and had not several thousand pounds been paid in in
respect of the call of the Unity Fire Company. Our paid.
up capital (£150,000) has been so dealt with that we have
no more than £ls,ooo—or one-tenth of the whole—availa-
ble at the present time for banking purposes. Our shares
of the value of £56 each are at the present time not saleable
in the share market. Without reference to the many other
grave and startling facts which are known to us, it ap-
pears to me that the foregoing considerations alone are suffi-
cient to indicate the propriety of calling our proprietors
together. I accordingly request that you will have the kind-
ness to submit this communication to the Court, and take
its deliberate opinion as to the propriety of calling a special
meeting of the proprietors to consider the position of the
bank. In the result of any such meeting, I shall be pre-
pared to state unreservedly my view of the present position
of the property, and at the same time to resign my seat as
a director. In the contrary event, I shall at any rate feel
that I have done my duty by putting on record my protest
against the present system of management, and my opinion
as to tue course which ought to bo taken in justice to the
proprietors."

Upon the reading of the above letter the following rm.,
bition was passed:—" That this Court regrets that any
delay should have taken place in answering Mr Eyre's
letter, but circumstances have rendered that delaynecessary
in order fully and hatistactorily to reply to his communica-
tion. It has new to inform Mr Eyre that the Court has
received and accepted Mr Chambers' assignation on such
terms as it trusts will be for the benefit of the bank and be
satisfactory to the proprietors. The Court has made arrange-
ments for the present management of the bank with Mr
Terry. Uader these circumstances the Court does not think
it necessary to adopt Mr Eyre's suggestion of calling the
proprietors together before the ordinary time for holding ha
half-yearly meeting." _

By Mr Sleigh—The resolution was confirmed by J. J.
Mechi on Aug. 25, 1857.
Witness continued—The directors did not call together
the shareholders after receiving that letter, but appointed
Mr Terry as manager. (The minute to that effect was read.)
On Nov. 3, 1857, a committee of investigation was formed
to investigate the affairs of the bank, but he could not find
the report of that committee. He produced the board minute
bo,k and read the minutes of the board meeting, held Nov.
28, 1857, present*Messrs Mechi, Lloyd, Hayward, Bower,
Eyre, &c., which stated that the report of the committee of
investigation having been read, it was resolved " That the
report of the committee appointed to investigate the affairs
having been considered, the directors desire to place before
the gentlemen forming that committee the following consi•
deration. With respect to the first clause of the report, they
have desired the solicitor to see that the bank be forthwith
registered under the Joint-Stock Companies Act, 1857.
With regard to the second clause, in which the committee
state that they have carefully investigated the accounts laid
before them, and discover the startling fact that about
£90,000 has been lost in bad debts, preliminary expenses,
and bank premises, leaving about £60,000 available for
business purposes, the directors would request the commit-
tee to eons:der whether it is a fact that all that £90,000 has
been lost, when this sum includes all the investments of the
company, and whether it would not be better in a public and
official document, that may be called for at a public meeting,

to state accurately the facts as they are, viz., extreme esti-
mated loss on bills £30,000, loss on bank premises, Pimlico,
Aldgate,Watford, and St Albans, £2,778 16s ; less esti-
mated amount to be realised on the same, £721 168 9d,
leaving a loss of £2,056 193 4d; preliminary expenses,
£28,882 15s 5d ; investments in bank premises £24,057 4s 4d.
The directors, therefore, request the committee to revise the
report in this respect; but with respect to the attendance of
directors at the bank, this has been carried out, and the other
recommendations of the committee shall be carried out so far
as practicable. Resolved,—That a copy of the above reso-
lution be sent to It. A, Ewing, Esq., chairman of the com-
mittee." This resolution was confirmed December 4, 1857,
by J. J. Mechi.
In answer to Mr Metcalfe,
Mr Howell said the entries of these minutes were in the
prisoner Terry's handwriting. In May, 1858, a call of £5 on
each share was made, which appeared in the minutes of a
meeting on the 12th March, the entry of which was in the
defendant Burch's handwriting.
In answer to Mr Metcalfe,
Witness said there were 3,000 shares out at that time.

Resexamined—The call of £5 a-share would realise

••••••
£15,000; £5O per share had been previously paid up. They
were £lOO shares, and unlimited liability. There was
another call of £5 a share made in December, 1858, and

there was a minute of a resolution made to that effect on the
Ist October, 1858. Mr Bower was in the chair at that time,
and the entry was in the handwriting of Mr Burch. He,
produced the minute books of all the meetings, and balance
sheets down to Dec, 1860, and all the balance sheets down
to the one of December, 1860, show prominently the amount
of the past due bills. Ila produced the balance sheet for
December, 1857. In it there appeared an entry of £40,559 as
past due bills, and there was a minute to the effect that
£ll,OOO of that sum would probably be recovered, and no
portion of it had been written off until it could be ascertained
what amount would be realised as the affairs of the creditors
were under investigation.

Mr Sleigh—Am I to understand that it appeared promi-
nently in the balanoe sheet as £40,559 past due bills not
written off ?
Witness said it did.
Re-examined—Besides the words "past due bills," there
appeared " bills discounted and loans to customers."
Mr Lewis said up to that time the balance sheet was cor-
rect, but it was after that date the charge appeared against
the prisoners.
Witness continued—ln the balance sheet of June, 1858,
which he produced, the amount of past due bills was shown
aseparate item under the head
of customers of £133,579, and
nha 7 ,
billst b 7 good and bad, are properly
represented. In the balance sheet of 31st December, 1858,
the past due bills, bills discounted, and loans to customers
are treated as separate items. In the balance sheet of 30th
is 3 7
a 0 I discounteda
andnc e
also
sheet and
showed
the loansassets, a t
1861,sheet showed a loss of
Juno the items are similarly treated, and are so down to
December 30, 1860. The balance sheet down to December
30, 1860, was in Burch's handwriting, and was confirmed
a
at which Mr Alderman
Mth a general
£38,179, which was written off the capital at that meet-
ing, and it was resolved that a sum of £5OO should be
e ci presided.
voted to the directors for their services. The £38,179 is
substituted for the £179,105, the amount of the paid-
up capital, making it appear as £141,015; and in all
metiTnghat in
balance
subsequent balance-sheets the paid-up capital appears as
£141,015, and the loss of £38,000 never appears in any sub-
sequent balance-sheet. In the balance-sheet up to Dec.,
1861, the preliminary expenses were put down as £32,648,
and were entered in the general ledger, which he produced,
as preliminary expenses, which appeared to be partly com-
posed of items paid f)r salaries after the opening of the
bank, amounting to £1,083. The last date of salary paid,
included in that amount, was March 14, 1857, There were
other items, consisting of salaries amounting to £7,137. The
bank opened on the 6th of May, 1856, and the amount ex-
pended up to that time was £2,632, which could be fairly
entered as preliminary expenses. A total of £1,316 was
passed to the preliminary expenses, which included the
£1,083 for salaries. The transfer of these sums to the pre-
liminary expenses would tend to show a large profit. There
was an item under the bead of stationary, of £3,342 entered
in the column headed current expenses, whioh was charged,
after deducting £6OO, to the preliminary expenses, and
brought out in a balance in the column under the head of
preliminary expenses. The account for stationary up to the
opening of the bank appeared to be £997, and the amount of
£2,363, which was spent for stationary after the opening of
the bank was charged in the preliminary expenses. The
entries were all in Terry's writing. The last item was in
Oct., 1857. There also appeared in the ledger the rent ac•
count, amounting to £2,365 for rent paid after the opening
of the bank, the last item being on the 30th of April, 1857,
and which was also charged to the preliminary expenses

There was a suet of £2,200 entered as loss on branches,
which was also passed to the preliminary expenses; and a
sum of £1,870 as commission on the sale of shares, and
£B4B for a dinner at the opening of the bank, were also
charged to the preliminary expenses.

Mr Lewis—The dinner was opened with prayer. (A.
laugh.)
Mr Metcalfe—There was nothing unusual in that.
Mr Sleigh—lt is a custom in this country, and I hope
there will never be a dinner without prayer.
Witness—There is a payment of £6,000 to Mr Baylis,
who was the managing director of the bank, and receivol a
salary of £l,OOO a year; and there are three entries in the
books of £I,COO each paid to him subsequent to the £6,000,
snd the whole of that £9,000 is charged in the preliminary
expenses.

By Mr Sleigh—There was nothing to show whether Mr
Terry was only a clerk or not at the time these entries were
made.

Examination continued—The entries with respect to Mr
Baylis were also in Mr Terry's handwriting. The three
payments of £l,OOO each were made in 1857, 1858, and
1839. There were other sums amounting to £519, and also
directors' fees amounting to £1,057, charged in the prelimi-
nary expenses. The balance sheet of June, 1862, appeared
in the minute book under the date of Sept. 16, 1862, and
was confirmed on Oct. 3, 1862. The balance sheet was
read, and was as follows :

BALANCE SHEET OF THE UNITY JOINT-STOCK MUTUAL
BANKING ASSOCIATION, JUNE 30, 1862,

DR.
To capital account £141,015 0 6
To amount due on current and other accounts 159,392 6 1
To balance of interest after

payment of interest to cus•
touters £3,93716 0

To balance of

_
profit and loss
as per last re-
port .. £4,079 15 6
Less dividend of

12e6c1 per share
paid last half-year 1,824 7 6
2,555 8 0

6,193 4 0

£306,600 10 6

CL
By preliminary expenses
By investments in bank premises, including
Brighton freeholds .... 24,590 3 1
By current expenses from Dec. 31, 1861, to
June 30, 1862
By bills discounted, loans to customers 207,668 14 10
By cash in hand 38,715 0 1

£306,600 10 6
PROFIT AND LOSS ACCOUNT FOR THE HALF-YEAR ENDING

JUNE 30, 1862.

To current expenses from 31st December,
1861, to 30th June, 1862, brought down £2,977 17 0
To balance 3,215 7 0

£6,193 4 0
By balance of interest account after payment

of interest on customers' balances — £3,937 16 0
By balance of profit and loss account, brought
down

£6,193 4 0
The sheet was signed by Mr Gould and Mr Hopwood, as
auditors, with a memorandum, in which they stated that
they had compared the items with the books and found the
same to be correct. That balance sheet was in the minutes
in Burch's handwriting, In the item on the credit side
£307,668, 14s 10d, the sum of £38,179 was not included.
It was written off the capital. The bank had customers named
Olivier and Co., and he produced their bills of exchange,
amounting to £419, which were dishonoured. He produced
the book in which the past due bills were written in defen-
dant Burch's writing, and he there found written against
Messrs Olivier's bills, is pencil the word " forgery," in the
prisoner Terry's writing. There was nothing to show at
what date the word, which was in pencil. was written. On the
back of one of the bills, in Terry's handwriting, is written,
"The first instalment of 2s in the pound paid, 11th May,
'61." There was no entry of this dividend in the past due
bill book ; but Olivier'a debt was in 1862 carried as £419 into
the item of £207,000 as bills discounted and loans to cus-
tomers, In the committee minute book there was under
date Feb. 19, 1861, a minute to the effect that Olivier hay..
ing been guilty of forgery with respect to certain bills,
steps should bo taken to have him apprehended. That sum
was carried into the assets as bills discounted. The bank
had customers named Harrison and Co., and he produced
their bills, 22 in number, amounting to ,L',670. They
were dated principally in the year 1860. They appeared to
have been exhibited in the Court of Bankruptcy in June,
1861, and after that a dividend was deducted from them
leaving an amount of £1,861, which was carried into the
good assets. Messrs. Cowell and Brooks were customers of
the bank, and in 18.59 they were indebted to the bank in the
sum of £3,645. In 1860 £2,011 was written off as lost, which
left a balance of £1,603. The entry appeared to be in Terry's
writing. In 1859 it appeared that security of Cowell and
Brooks was sold, realising £1,376 Os 20 ; and in February,
1861, a dividend of 51d was received, which left a balance
of £l4B 17s, and that balance tanned part of the sum entered
in the balance-sheet as good assets of the bank in 1862. A
Mr Lowenthall was also a customer of the bank, end in
June, 1832, he owed the bank £1,635, principally upon
bills drawn by Lowenthall upon Ironsides. In 1860 Iron-
sides was a debtor to the bank in the sum of £735, which
was written off as wholly lost. In June, 1862, Lowen-
thall's bills were renewed, Ironsides' bills being taken by
way of renewal, Ironsides being at that time bankrupt.
Ironsides' bills were entered in the bill diary book of the
bank, September 1892. The figures were written on an
erasure, and the total, £1,635, was in the prisoner Terry's
handwriting.
At this stage Mr Lewis proposed to adjourn the ease, re-
marking that there was a number of similar accounts to go
through, and in that way he would show that £lOO,OOO bad
assets had been treated as good.
Mr Sleigh and Mr Metcalfe addressed his lordship with a
view to induce hint to admit the prisoners to bail, but his
lordship deolined to take upon himself the responsibility,
and the prisoners were again remanded.

Vacancies, Promotions, and Appointments

in the Civil Service.

(From the Civil Service Gazette.)

FOREIGN OFFICE—The Consul-Generalship at Dental;
Prussia, has become vacant by the death of Mr Robert
Henry Plaw.
COMMITTEE OF COUNCIL ON EDUCATION—The Rev
Claude Hubert Parev, M.A., of Pembroke College, Cam.
bridge, has been appointed one of her Majesty's inspectors
of schools.

BOARD OF TRADE—Mr Arthur Carr, third-class clerk in
tho General Register and Record Office of Seamen, has been
promoted to the second class, vice Mr F, F. Firmin.
. .. ..

CONVICT SERVICE—Messrs Edward Bean, Archibald
Brown, Thomas Elliott, and Daniel Thomas, has been
appointed to bo warders. Mr Thomas Hoole has been
appointed an assistant warder.
Tun ADMIRALTY.—Mr Frederick Brown has been ap-
pointed a temporary clerk at Somerset House. Mr William
Marshall has been appointed a temporary dockyard clerk.
Staff Commander F. Sturdee has been appointed assistant-
master attendant at Portsmouth dockyard, vice W. R.
Mainprise. Staff Commander T. C. Pullen has been ap-
pointed additional assistant master attendant at Devonport
dockyard, for service at Keyham, vice Biddlecombe; Mr
Alexander Moore, principal assistant master shipwright at
Chatham dockyard, has been appointed acting master ship-
wright at Devonport,
CUSTOMS —Mr Henry Mortimer has been appointed
seventh clerk, Cardiff, Mr George Cooper has been ap-
pointed an out-door officer, London. Mr Joseph Becking-
ham has been appointed an out-door officer, Liverpool. Mr
John Maxwell has been promoted from the 2d to the Ist
class of out-door officers, Abroath.
INLAND REVENUE—Stamp and Tax Branch—A vacancy
for an assistant surveyor of taxes has been caused by the
death of Mr Andrew Fozer,assistant surveyor,Birmingham.
Excise Branch—Mr Donald Matheson, supervisor, Thurso
district, has been appointed supervisor of Edinburgh, '2d
district, Edinburgh collection. Mr Daniel Best, officer,
Derby, 2d division, Nottingham collection, has been ap-
pointed officer of Burton, Bth division, Lichfield collection,
Mr James Robinson, officer, Haslemere ride, Portsmouth
collection, has been appointed officer of Midhurst rifle,
Portsmouth collection. Mr Chas. Golding Barrett, officer•,
Midhurst ride, Portsmouth collection, has been appointed
officer of Haslemere ride, Portsmouth collection. Mr John
Hardman Pennington, officer, Burntisland, 2d division,
Stirling collection, has been appointed officer of Edinburgh,
25th division, Edinburgh collection. Mr Thos. Reit, officer,
Fraserburgh ride, Aberdeen collection, has been appointed
officer of Burntisland, 2d division, Stirling collection.
IRELAND—A vacancy for a valuator in the General Va •
luation Office has been caused by the appointment of Mr
Montgomery to the office of valuator to Liverpool.
SCOTLAND—Mr Henry Terrance has been appointed
clerk in the Supervision Office at Edinburgh.
THE EAST INDIES—Mr H. H, Davies has been appointed
financial commissioner in Oude. Mr J. Monro, joint magis-
trate and deputy collector of Sarun, has been appointed to
officiate as magistrate and collector at Patna. Mr F. J.
Cockburn has been appointed to officiate as Civil and Ses-
sions Judge of Tipperah. Mr E.G.Birch has been appointed
Civil and Sessions Judge of Moorshodabad. Mr J. J.
Grey, magistrate and collector of Sarun, has been appointed
as magistrate and collector of the first grade. Mr W. Le
F. Robinson has been appointed Magistrate and collector
of the second grade in Midnapore, but to continua to
officiate until further orders as magistrate of the 24
Pergunnaha, and superintendent of the Alipore gaol. Mr
J. Rely, principal Budder Ameen of Burdwan, has been
appointed register of deeds of that district. Mr G. C. Kilby,
deputy magistrate and deputy collector, has been appointed
to officiate as superintendent of the hill tracts of Chitta-