THE STATE vs. HAGAN [1961]DLSC1296

Date	1961-11-13
Suit No.
Citation No.	[1961]DLSC1296

SARKODEE-ADOO JSC

ADUMUA-BOSSMAN JSC

CRABBE JSC

APPELLANT IN PERSON

K. DUA SAKYI WITH HIM SARKODEE FOR THE RESPONDENT (THE STATE).

[1961]DLSC1296
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&nbsp;HAGAN

&nbsp;[SUPREME COURT]

[1961] GLR 652

DATE: 13TH NOVEMBER, 1961.

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COUNSEL:&nbsp;&nbsp;

APPELLANT
IN PERSON.

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SARKODEE-ADOO, ADUMUA-BOSSMAN
AND CRABBE, JJ.S.C.

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JUDGMENT OF CRABBE J.S.C.

Crabbe J.S.C. delivered the judgment of the court. The appellant
was treasurer of Breman-Ajumako-Enyan Local Council and as such was charged
with the responsibility of keeping the cash book, preparation of payment
vouchers, receiving all revenue collected by the council, issuing of receipts
and payment of monies in cash as well as by cheque.

The evidence for the prosecution with respect to count one was
that on 10th May, 1960, an auditor of the Government Audit Department made a
surprise audit of the Breman-Ajumako-Enyan Local Council, and after checking
the cash book and physical cash he discovered a shortage of £G750 in cash. This
took place in the presence of the appellant who agreed that he was £G750 short
and when asked by P.W.1 to explain this shortage, the appellant said that this
amount represented a repayment of an advance deducted from the contract
payments made to P.W.2, Mr. Bicknel of the Swiss African Construction Company,
Ltd. He said further that he had entered this repayment on the receipt side of
the cash book but had later paid the same amount of £G750 to P.W.2 without
making a corresponding entry on the payment side of the cash book.

Mr. Bicknel was the manager of the Swiss African Company, Ltd.,
and he testified that his company had a contract with the Breman Ajumako-Enyan
Local Council for the sum of £G32,000, which was subsequently increased to
£G39,000. He received advance payments from the company periodically, and on
each payment the sum of £G250 was deducted towards that advance. He never made
payments in actual cash and cheques in respect of monies due to him were never
prepared for the full amount but for the full amount less the actual amount
deducted towards the advance.

On the 22nd April, 1960, he went accompanied by the appellant to
Swedru and at the house of the chairman of the Local Council, P.W.3, the
appellant presented to him for his signature three vouchers, exhibits B1, B2
and B3 for the total sum of £G4,659 4s. Of this amount he said that he received
only £G3,785 4s. by cheques since he had during the previous week received cash
the sum of £G124; there was also deducted in accordance with the usual practice
the sum of £G250 in respect of each voucher towards the advance given him by
the council. The result being that a total sum of £G750 was deducted towards
advance and the appellant gave him a temporary receipt, exhibit D.

“On the 24th April, 1960 I entered the amount of £G750 in the cash
book as having received same from the Manager Swiss African Construction
Company and issued a receipt No. 405176 knowing that this amount which is a
refund of an advance would be returned to me by Mr. Bickley (sic.) but who
failed to pay.”

In his evidence P.W.2 denied that he had at any time on the 22nd
April, 1960 or thereafter received from the appellant the sum of £G750. He was
fully supported in this by some of the answers given by the appellant himself
when he was under cross-examination. The appellant said:

“I never told P.W.1 that shortage of £G750 came about because I
had subsequently paid P.W.2 the £G750 because he requested and I had failed to
prepare voucher to cover it. I told P.W.1 that difference of £G750 represented
difference on accounts between Council and P.W.2.”