The Sun.
London, England, 1860-10-31 00:00:00

P OLZCZ INTEL LIG ENCE-.-Oct. 30.

SOUTI-IWARE.—ENomotTS EMBEZZLEMENT
BY A COMMERCIAL TRAVELLER.—John M'Whinnie,

a respectable-looking middle-aged man, was brought
before Mr: Combe for further examination, charged
with converting to his own use'enormous sums of
money received by him for and on account of his
employer, Mr. Samuel Kidd, miller and flour mer-
chant, Isleworth, and George Inn-yard, Borough.
Mr. J. P. Murphy, instructed by Messrs. Hil-
leary, appeared. again for the prosecution, and Mr.
C. Marsden, for the prisoner.
It appeared from the evidence given last week
that the prisoner had been more than 10 years in
Mr. Kidd's employ as traveller and collector. His
duty was to receive orders and money from the
customers, and pay the latter into the Southwark
Branch of the London and Westminster Bank, and
enter the amounts so received in the customers'
books and his own cash-book. A short time ago
something occurred which induced Mr. Kidd to in-
vestigate some of his accounts, when defalcations
to a large amount were discovered, and the prisoner
was taken into custody by Sergeant Raymond, and
he was remanded for the attendance of the neces-
sary witnesses for the.prosecution.
In addition to his former testimony, Mr. Samuel
Kidd said that the prisoner entered his service
as traveller and collector, at a salary of £3OO a-
year and an : allowance of £25 in addition.
Mr. Weller, a baker at Peckhim, was a customer,
and witness perceived by his baker's book that
on the 6th of February the prisoner received £lOO
from him on his account. It was the prisoner's
duty to enter that amount into his cash-book and

pay the same on that or the following day to his
account into the Southwark Branch of the London
and Westminster Bank. By the prisoner's cash-
book at the date of the 6th of February, there was
an entry of only £BO received from Mr. Weller, and
he had never accounted to witness for the remain-
ing £2O. On the 7th April there was an entry of
the prisoner's in Mr. Weller's book of £BO received
for him. That sum the prisoner had never ac-
counted for in any way. Mr. Megson, a baker at
Camberwell, also dealt with witness. By his
baker's book, the prisoner received from him on the
21st of November last £4B 15s. He had never ac-
counted for these sums.
In answer to Mr. Combe, witness said that he
had formerly been in partnership with Mr. Podger,
but they dissolved more than eighteen months ago.
All these and other defalcations which witness com-
plained of against the prisoner occurred since then.
The prisoner continued with him on the same terms,
and the same books were used.
Mr. John Weller, baker, High-street, Peckham,
said he dealt with Mr. Samuel Kidd, the prosecu-
tor, and the dealings were transacted through the
prisoner. On the 7th of February he paid the
latter £lOO in the Corn-market, Mark-lane, and'he
entered the receipt of it in the book produced. On
the 7th of April he paid him £4O, and that was
entered also by the prisoner in the same book. .
Mr. Christopher Megson, baker, High-street,
Camberwell, said he was a customer of the prose.
cutor's, and the prisoner had been in the habit of
calling on him for orders and money. On the 21st
of November witness paid him £l3 15s, and £45
for Mr. Kidd, which the prisoner entered in his
book (produced). On. the 30th of April witness
paid him £46 55., which he also entered in that
book.

Mr. Murphy here said that he had a vast num-
ber of other cases of a similar nature against the
prisoner, but he should not trouble his worship with
more than two others to complete the case for the