AGAR, BATES, NEAL & C°
II0, EDMUND STREET
CHARTERED ACCOUNTANTS
BIRMINGHAM
4 Nov 1924
The Chairman of the Committee of Management
Birmingham Municipal Bank
Birmingham
Dear Sir
Defalcation
at Duddeston Branch
Supplementary to our report of 24th October, a claim has been lodged against the Bank by the Duddeston &
Nechells Ex-Service Men's Club Ltd amounting to £181.11.3, and acting on instructions received from the Bank we have investigated
this Claim.
The claim should be divided into two items:
Item No 1 £103 1 6
Item No 2 78 9 9
Item No 1 £103 1 6 We find in the private ledger of the Men's Club a bank account which reads
as follows:
|
1922 |
|
|
1923 |
|
|
|
Dec |
To Balance |
58 - - |
Jan 17 |
By Bank |
10 - - |
|
Feb
14/24 |
To Municipal Bank |
4 5 - |
|
|
|
|
Mar 15 |
To do |
2 12 - |
|
|
|
|
Apr 18 |
To do |
2 1 - |
|
By Balance |
103 1 6 |
|
May 9 |
To do |
3 3 6 |
|
|
|
|
" 10 |
To do |
14 - - |
|
|
|
|
June 8 |
To do |
10 - - |
|
|
|
|
Aug 8 |
To do |
2 - - |
|
|
|
|
Sep 5 |
To do |
7 - - |
|
|
|
|
" " |
To do |
10 - - |
|
|
|
|
|
|
£113 1 6 |
|
|
£113 1 6 |
We have interviewed the Auditors of the Club who state definitely that they saw the
items referred to in this account duly entered in their Bank Pass Book. We accept this statement, and inasmuch as no credit appears
in the Duddeston Bank Ledger it seems to us clear that Mr Crump has misappropriated this sum of £103.1.6. We have examined one Pass
Book which shows £20 to credit. The other Pass Book, which it is presumed would show £83.1.6 as at 30th Nov 1923, was given to Crump
and a receipt given for it by him.
Item No 2 £78 9 9
This is made up of
Rents Received by the Men's Club 33 9 3
Contributions 45 0 6
£78 9 9
The contention of the Men's Club is that these sums were duly paid into the Bank.
The only internal evidence in
the books of the Men's Club that these sums were paid into the Bank is that there is in existence a Contributions Book which for the
period 30th Nov 1923 to Oct 1924 shows receipts in small items of £45.0.6. Similarly the record of Rents Received during a like period
shows a total of £33.9.3. There is no evidence of payment of these sums into the Bank, on the other hand the cash in hand balances
assuming that these sums have been paid away, and as the honesty of the officers of the Men's Club dealing with these sums is not
in doubt, we think their statement must be accepted that the cash was paid into the Municipal Bank.
In the case of Item No 2
there is evidence that the Pass Book was in the hands of Mr Crump as a receipt for the book has been shown to us. It is presumed that
the £78.9.9 would appear in this book along with the £83.1.6. We are unable therefore to bring forward the Pass Book in evidence.
Inasmuch
as there are no corresponding credits in the Bank Ledgers for this £78.9.9 we think it is evident that Mr Crump misappropriated
this sum.
We are of opinion therefore that, subject to any further evidence of a contrary nature coming to light, the claim by
the Men's Club against the Municipal Bank £181.11.3 should be admitted.
We now enclose schedule of a number of accounts
closed from 1st January 1921 to 26th September 1924, for which the Pass Books should be obtained.
Yours faithfully,
BIRMINGHAM MUNICIPAL BANK
Duddeston Branch
Schedule of a number of Accounts closed for which
the Pass Books should be obtained
1st
January 1921 to 26th September 1924
|
A/c No |
Name |
Amount |
Date Closed |
|
|
36 |
Thomas Simpson |
28 15 2 |
Oct 6/23 |
|
|
74 |
Lilian M Cogzett |
21 6 7 |
Aug 27/23 |
|
|
88 |
J W Sanders |
53 5 11 |
June 3/24 |
|
|
264 |
M James |
12 7 3 |
Mar 10/23 |
|
|
740 |
K Levine |
90 2 3 |
Mar 20/23 |
|
|
771 |
J Bannister |
92 19 10 |
Sep 11/23 |
|
|
421 |
H Mitchell |
14 4 2 |
Aug 9/24 |
|
|
1086 |
M Rider |
19 7 4 |
Oct 22/23 |
|
|
1469 |
W H Rodway |
25 1 3 |
Mar 10/23 |
|
|
1268 |
G Austin |
37 1 5 |
Aug 13/24 |
|
|
1753 |
C M Asbury |
20 6 9 |
Mar 5/23 |
|
|
1798 |
E A Bott |
10 5 4 |
Dec 22/23 |
|
|
1830 |
S Smith |
18 12 8 |
Sep 27/24 |
|
|
1866 |
M W G Dutton |
111 17 5 |
Apl 12/24 |
|
|
1867 |
E E Dutton |
121 16 7 |
Apl 12/24 |
|
|
4857 |
E Powell |
10 5 5 |
Sep 24/24 |
|
|
1948 |
C H Smith |
21 0 1 |
May 14/23 |
|
|
2073 |
S K Wright |
30 13 - |
Apl 16/24 |
|
|
2227 |
M Cogin |
103 7 5 |
Jan 26/23 |
|
|
2351 |
C D Stewart |
19 1 5 |
July 26/24 |
|
|
2905 |
S Copestake |
1331 9 1 |
May 28/23 |
Paid to Geo. Copestake Newsagent, 95, Saltley Rd |
|
2940 |
A C Fish |
21 2 5 |
Feb 6/23 |
|
|
2446 |
C H Birdsall |
201 3 6 |
May 10/24 |
|
|
2478 |
E E Hodgkins |
50 17 2 |
Jan 24/23 |
|
|
2581 |
F J
Bailey |
95 6 7 |
July 21/23 |
|
|
2582 |
E Frantham |
25 15 1 |
May 24/24 |
|
|
3007 |
S Yeomans |
19 5 - |
|
Closed
except March Interest capitalised |
|
3045 |
K Goodyear |
215 4 8 |
June 24/24 |
|
|
3075 |
A J Burbidge |
20 18 8 |
July 16/24 |
|
|
3171 |
C
Leek |
26 6 2 |
Dec 5/23 |
|
|
3268 |
F J Dolphin |
20 1 8 |
June 25/24 |
|
|
3429 |
W Wootton |
22 2 8 |
Sep 19/24 |
|
|
3542 |
R
H Wilson |
36 14 3 |
June 16/23 |
|
|
3541 |
A A Witherington |
19 6 4 |
June 30/24 |
|
|
3705 |
C Tandy Senr |
11 16 10 |
Mar 10/23 |
|
|
3776 |
T Ball & W Hawkins |
38 8 1 |
Apl 21/23 |
|
|
3819 |
A M Farmer |
186 8 11 |
Sep 24/23 |
|
|
3956 |
G
Beetham |
24 4 11 |
Apl 14/24 |
|
|
4021 |
A V Crowe |
34 5 9 |
Oct 15/24 |
After Crump had left |
|
4115 |
W H Sanford |
26 15 11 |
Feb 14/24 |
|
|
4273 |
J Patterson |
102 7 - |
May 22/24 |
|
|
4333 |
A Franklin |
13 3 8 |
Sep 12/24 |
|
|
4373 |
N Webber |
36 18 8 |
Apl 29/24 |
|
|
4571 |
M Smith |
40 8 2 |
Apl 6/23 |
|
|
4629 |
E J Barrowman |
15 12 4 |
July 28/24 |
|
|
4799 |
A
Preston |
42 - - |
Apl 14/24 |
|
|
5027 |
A E Rushton |
25 5 8 |
June 18/24 |
|
|
5103 |
E Moore |
11 12 7 |
Aug 23/24 |
|
|
5113 |
L
M Gargan |
16 2 6 |
Sep 12/24 |
|
|
6687 |
H C Homer |
20 0 1 |
Dec 19/23 |
|
|
7234 |
H Breakwell |
2 6 1 |
Aug 2/24 |
|
|
7380 |
L
Morcott |
1 12 7 |
June 18/24 |
|
|
7522 |
M E Armitage |
16 13 1 |
Mar 28/24 |
|
|
7705 |
H Hough A Hayward |
60 16 5 |
Aug 19/24 |
Request for Pass Book has been returned through post |
|
7771 |
F Pearson |
60 16 6 |
June 14/24 |
|
|
7789 |
Midland
Sick & Div Society |
14 2 11 |
Aug 23/24 |
|
|
7833 |
G Rotton |
222 11 4 |
Aug 26/24 |
Request for Pass
Book has been returned by post |
|
8090 |
M H Bennett |
4 10 - |
July 28/24 |
|
|
8128 |
E Harris |
5 0 8 |
Aug 25/24 |
|
|
8285 |
L M
Simms |
14 5 - |
July 19/24 |
|
|
275 |
C Barratt |
116 3 6 |
July 8/21 |
|
|
289 |
R Richardson |
16 9 9 |
July 3/22 |
|
|
298 |
G
Thompson |
99 3 7 |
May 21/21 |
|
|
328 |
M Tocker |
20 14 - |
Jan 13/22 |
|
|
341 |
H Kettell |
83 15 3 |
Apl 16/21 |
|
|
464 |
S
Skipp |
7 5 9 |
Nov 7/21 |
|
|
563 |
F Callant |
51 8 10 |
Apl 9/21 |
|
|
646 |
T Hardy |
21 10 5 |
Apl 5/24 |
? This is Mrs
Hardy's husband |
|
697 |
W McFarlane |
43 11 9 |
Dec 19/22 |
|
|
710 |
L & L V Watson |
53 19 3 |
Sep 22/21 |
|
|
714 |
G Bishop |
90 5 3 |
Feb 26/21 |
|
|
729 |
A Smith |
63 8 8 |
Oct 15/21 |
|
|
774 |
E Garner |
19 18 8 |
Oct 12/21 |
|
|
786 |
E Griffin |
281 5 3 |
Apl 28/22 |
|
|
836 |
E Wear |
9 16 9 |
May 20/22 |
|
|
842 |
H H Hesp |
91 1 11 |
Apl 11/21 |
|
|
958 |
P S Bott |
18 10 10 |
Dec 22/23 |
|
|
966 |
J T Beck |
72 5 6 |
Nov 21/21 |
|
|
1117 |
C W J Cave |
30 6 6 |
Apl 14/23 |
|
|
1179 |
R P Clews |
48 16 10 |
June 18/21 |
|
|
1256 |
M Gondley |
27 4 4 |
Aug 13/21 |
|
|
1349 |
J Sumner |
73 3 8 |
Feb 17/22 |
|
|
1406 |
G Hyde |
7 2 4 |
Mar 1/24 |
|
|
1444 |
W H Harrison |
90 2 1 |
May 27/22 |
|
|
1501 |
N Lawrence |
46 9 10 |
June 27/21 |
|
|
1597 |
E J Trueman |
24 12 10 |
July 20/22 |
|
|
1769 |
L Anslow |
21 1 1 |
May 10/24 |
|
|
1788 |
J Rogers |
11 7 5 |
Apl 19/22 |
|
|
1794 |
A Jones |
14 8 7 |
July 29/21 |
|
|
1848 |
A L Perks |
41 8 2 |
Jan 9/22 |
|
|
2417 |
R Cork & C Smith |
16 14 2 |
Feb 22/22 |
|
|
2560 |
E
H Wilcox |
18 11 7 |
July 2/24 |
|
|
2713 |
M Roberts |
13 6 - |
June 3/22 |
|
|
2781 |
V M Rutland |
11 5 9 |
Apl 9/24 |
|
|
3095 |
F
Goodwin |
6 0 7 |
Apl 9/23 |
|
|
3186 |
G E Spencer |
8 2 3 |
Jan 27/23 |
|
|
3540 |
A M Chalmers |
6 2 1 |
Jun 25/23 |
|
|
3926 |
A
Lowe |
8 16 - |
July 28/24 |
|
|
4024 |
W Bennett |
11 5 1 |
Feb 9/23 |
|
|
4030 |
W A Everitt |
14 10 - |
Dec 21/23 |
|
|
4041 |
M
Taylor |
49 13 1 |
June 23/23 |
|
|
4145 |
W H Sanford |
26 15 11 |
Feb 14/24 |
|