Henry Billings Brown

“ The 1,220 was represented by the checks paid August 14th, 500, and September 10th, 720. These amounts Bryant did not carry out in the cash column of the cash book, but, in order that the balances of the cash book, ledger, and banker's pass book should agree, he added the sum of 1,220 to the total at the bottom of the page, notwithstanding that amount was not in the column, nor was there any entry in the cash book relating to the 1,220, which could be posted to North's fictitious account. ”

“ The evidence before the commissioner tended to show that Bryant was employed by the firm of Morrison & Marshall, of London, as bookkeeper and assistant cashier from January to October, 1896, at a salary of 104 per annum; that he had under his control the check books of the firm, and the paid checks returned from the bank, although he was not authorized to sign the firm's name to checks ”

“ He did, however, bring a credit of 2,000 from such 'suspense account' to a fictitious account, which he opened in the ledger in the name of T. H. North. Against this credit of 2,000 he debited two items of 780 and 1,220. The 780 was posted in the ledger from the cash book, and consisted of 280 and the 500 represented by the first check paid June 23d. ”