25 & 26 Vict. c. 89, s. 166.]-Falsification of books on winding-up of company (ante, p. 586).

38 & 39 Vict. c. 24 (Falsification of Accounts Act, 1875), s. 1.-If any clerk, officer, or servant, or any person employed or acting in the capacity of a clerk, officer, or servant, shall wilfully and with intent to defraud, destroy, alter, mutilate, or falsify any book, paper, writing, valuable security, or account which belongs to or is in the possession of his employer, or has been received by him for or on behalf of his employer, or shall wilfully and with intent to defraud make or concur in making any false entry in, or omit or alter, or concur in omitting or altering, any material particular from or in any such book, or any document, or account then in every such case the person so offending shall be guilty of a misdemeanor, and be liable to be kept in penal servitude for a term not exceeding seven years. [NOTE.-Falsification of accounts is not in all cases forgery, but it may take such a form as to amount to forgery within 24 & 25 Vict. c. 98: see Re Arton, No. 2 [1896] 1 Q. B. 509, 517, per Russell, L.C.J.]

Sect. 2-Form of indictment.]-It shall be sufficient in any indictment under this act to allege a general intent to defraud without naming any particular person intended to be defrauded. [See ante, p. 78.]

Sect. 3-Act to be read with 24 & 25 Vict. c. 96.]—This act shall be read as one with the Larceny Act, 1861 (24 & 25 Vict. c. 96).

Sect. 4-Short Title.]-This act may be cited as The Falsification of Accounts Act, 1875.

Indictment. (38 & 39 Vict. c. 24, s. 1.)

City of Leeds in the West Riding of the county of York, to wit: The jurors for our lord the King upon their oath present, that J. S. on the first day of June, in the year of our Lord -, then being clerk and servant [" clerk, officer, or servant, or any person employed or acting in the capacity of a clerk, officer, or servant"] to J. N., unlawfully, wilfully, and with intent to defraud, did destroy, to wit, by burning the same [“ destroy, alter, mutilate, or falsify"], a certain book ["any book, paper, writing, valuable security, or account"], to wit, a cash book, which said book then belonged to ["which belongs to or is in the possession of his employer, or has been received by him for or on behalf of his employer"] the said J. N. his employer; against the form [as ante, p. 465].

Second count. And the jurors aforesaid upon their oath aforesaid do further present that the said J. S. on the day and in the year first aforesaid, then being clerk to the said J. N., unlawfully, wilfully, and with intent to defraud, did make and concur in making ["make or concur in making any false entry in, or omit or alter, or concur in omitting or altering, any material particular"] a certain false entry in a certain book ["from or in any such book, or any document or account"] to wit, a cash book, which said book then belonged to the said J. N. his employer [by falsely entering in such book, under the date of the first day of June, 1877, the sum of 2001. as having been paid on that day to one A. B., whereas in truth and in fact the said sum of 2001. was not paid on the said day to the said A. B., as he the said J. S. well knew at the time when he made such false entry as aforesaid, and which said entry was in words and figures following (setting

it out)]; against the form [as ante, p. 465]. Add or substitute other counts, following the words of the statute and setting forth the facts and circumstances constituting the offence, ante, p. 68. If such facts and circumstances are not set forth with sufficient certainty, the defendant may demur to the indictment or move to quash it; but after verdict, no objection can be taken that the indictment does not set forth the facts and circumstances with sufficient certainty if it describes the offence in the words of the statute (ante, p. 591). It is sufficient to allege a general intent to defraud, without naming any particular person intended to be defrauded, 38 & 39 Vict. c. 24, s. 2. It is to be observed that the "document or account" mentioned in the latter part of the section differ from the "book" which immediately precedes them in that it need not "belong to or be in the possession of the employer," etc. As to the words "make and concur in making, see R. v. Bradlaugh, 15 Cox, 217, 223; R. v. Bowen, 1 Den. 21; and ante, p. 304. Semble, this indictment can be safely drawn in a shorter form similar to the precedent given (ante, p. 589), of an indictment under 24 & 25 Vict. c. 96, s. 83, omitting the words "whereas in truth, etc."

Misdemeanor: penal servitude for not more than seven nor less than three years, or imprisonment not exceeding two years, with or without hard labour, 38 & 39 Vict. c. 24, s. 1; 54 & 55 Vict. c. 69, s. 1 (ante, p. 235). As to fining the offender and requiring him to enter into recognizances and find sureties for keeping the peace and being of good behaviour, 38 & 39 Vict. c. 24, s. 3; 24 & 25 Vict. c. 96, s. 117 (ante, p. 431).

Evidence.

Prove that the defendant at the time he committed the alleged offence was clerk or servant to J. N. The proof under this head will be the same as in cases of embezzlement, as to which see ante, p. 561. Prove that the book belonged to J. N. Prove, as to the first count, the destruction of the book by the defendant; and, as to the second count, that the defendant made the entry and that it was false to the defendant's knowledge. The intent to defraud would probably be implied by the jury if they were satisfied of the wilful destruction in the one case, or of the wilful false entry in the other (ante, pp. 303, 308). The proof of other facts, however, might render such implication irresistible, as that shortly before the defendant destroyed the book as alleged in the first count he had been questioned by his master about his accounts, and that the book contained or ought to have contained entries of such accounts, or that before he made the false entry as alleged in the second count he had received 2007. from his master to pay over to A. B. and had not paid it over. The question of intent to defraud is essentially one for the jury; and where a chairman of quarter sessions summed up a case of falsification in such a way as to withdraw from the jury circumstances bearing upon that question and a conviction ensued, the conviction was quashed. R. v. Drewett, 69 J. P. Rep. 37. A person may be guilty of making a false entry under this Act, although he does not make such entry with his own hands, but fraudulently and wilfully procures it to be made by a third person acting innocently and without any knowledge that the entry is otherwise than true. R. v. Butt, 15 Cox, 564 (C. C. R.).

A poor-rate collector in the accounts kept by him for the overseers, between them and the parish, made the only balance in hand 1317. 10s. 5d. He did not account to the overseers for the sum. Held that the entry as between the overseers and the parish being true, he was not liable to be convicted. R. v. Williams, 19 Cox, 239; 63 J. P. 103 (C. C. R.).

SECT. 4.

FALSE PRETENCES AND CHEATING.

Statutes.

9 G. 2, c. 5 (Witchcraft Act, 1736), s. 4—Undertaking to tell fortunes punishable on indictment.]-For precedent of indictment see R. v. Stephenson, 68 J. P. Rep. 524.

8 & 9 Vict. c. 109 (Gaming Act, 1845), s. 17—Cheating at play punishable as obtaining money by false pretences.]-Every person who shall by any fraud or unlawful device or ill-practice in playing at or with cards, dice, tables, or other game, or in bearing a part in the stakes, wagers, or adventures, or in betting on the sides or hands of them that do play, or in wagering on the event of any game, sport, pastime, or exercise, win from any other person, to himself or any other or others, any sum of money or valuable thing, shall be deemed guilty of obtaining such money or valuable thing from such other person by a false pretence, with intent to cheat or defraud such person of the same, and being convicted thereof shall be punished accordingly. [See R. v. Hudson, Bell, 263; 29 L. J. (M. C.) 145; 8 Cox, 305 (C. C. R.); and for indictment, see post, p. 618.]

14 & 15 Vict. c. 100, s. 18-Description of coin and bank notes.]—Ante, pp. 54, 57.

22 & 23 Vict. c. 35, ss. 24, 25; 23 & 24 Vict. c. 38, s. 8-Concealment of documents affecting title and falsifying pedigrees.]-See ante, pp. 498, 499.

24 & 25 Vict. c. 96 (Larceny Act, 1861), ss. 82, 84-False accounts and statements by directors, etc., of public companies.]-Ante, pp. 585, 586.

Sect. 88-Obtaining chattels, etc., by false pretences.]-Whosoever shall by any false pretence obtain from any other person any chattel, money, or valuable security, with intent to defraud, shall be guilty of a misdemeanor, and being convicted thereof shall be liable . . . to be kept in penal servitude or to be imprisoned . . .:

...

Provided, that if upon the trial of any person indicted for such misdemeanor it shall be proved that he obtained the property in question in any such manner as to amount in law to larceny, he shall not by reason thereof be entitled to be acquitted of such misdemeanor; and no person tried for such misdemeanor shall be liable to be afterwards prosecuted for larceny upon the same facts:

Provided also, that it shall be sufficient in any indictment for obtaining or attempting to obtain any such property by false pretences to allege that the party accused did the act with intent to defraud, without alleging an intent to defraud any particular person, and without alleging any ownership of the chattel, money, or valuable security; and on the trial of any such indictment it shall not be necessary to prove an intent to defraud any particular person, but it shall be sufficient to prove that the party accused did the act charged with an intent to defraud. [This section was framel from 7 & 8 G. 4, c. 29, s. 53, and 14 & 15 Vict. c. 100, s. 8, with the omission of the word "cheat" as being equivalent to "defraud; R. v. Ingham, Bell, 181; and with the addition of the words italicized, to

A.C.P.

38

get rid of Sill v. R., Dears. 132; 1 E. & B. 553; 22 L. J. (M. C.) 41 : R. v. Norton, 8 C. & P. 196: R. v. Martin, 8 A. & E. 481.]

Sect. 89-Where the money, etc., is caused to be paid or delivered to any person other than the party charged.]-Whosoever shall by any false pretence cause or procure any money to be paid, or any chattel, or valuable security, to be delivered to any other person, for the use or benefit or on account of the person making such false pretence, or of any other person, with intent to defraud, shall be deemed to have obtained such money, chattel, or valuable security within the meaning of the last preceding section. [This section was new in 1861, and was framed to get rid of the decision in R. v. Garrett, Dears. 232; 23 L. J. (M. C.) 20, as to the meaning of "obtain."]

Sect. 90-Inducing persons by fraud to execute deeds and other Instruments.]-Whosoever, with intent to defraud or injure any other person, shall by any false pretence fraudulently cause or induce any other person to execute, make, accept, endorse, or destroy the whole or any part of any valuable security, or to write, impress, or affix his name, or the name of any other person, or of any company, firm, or co-partnership, or the seal of any body corporate, company, or society, upon any paper or parchment, in order that the same may be afterwards made or converted into or used or dealt with as a valuable security, shall be guilty of a misdemeanor, and being convicted thereof shall be liable... to be kept in penal servitude or to be imprisoned. . . . [This section partially re-enacts 21 & 22 Vict. c. 47, but is wider in its scope, and was framed to get rid of R. v. Danger, Dears. & B. 307; 26 L. J. (M. C.) 185; 7 Cox, 303; in which it was decided that obtaining a signature to a bill of exchange was not an offence within 7 & 8 G. 4, c. 29, s. 53.]

22 & 23 Vict. c. 17, s. 1-False pretences within the Vexatious Indictments Act.]-See ante, p. 7.

24 & 25 Vict. c. 98, s. 38—Obtaining property on forged instruments.]— See post, tit." Forgery.”

32 & 33 Vict. c. 62 (Debtors Act, 1869), s. 11 (14)—Fraudulent obtaining of goods by bankrupts.]-See post, Book II. Part II. ch. v., s. 1.

Sect. 13 (1)-Obtaining credit under false pretences, or by means of any other fraud.]-See post, Book II. Part II. ch. v., s. 1.

62 & 63 Vict. c. 22-Summary trial of adults by consent for obtaining property by false pretences.]—See post, p. 597.

63 & 64 Vict. c. 51 (Money Lenders Act, 1900), s. 4—False statements and representations by money lenders.]—If any money lender, or any manager, agent, or clerk of a money lender, or if any person being a director, manager or officer of any corporation carrying on the business of a money lender, by any false, misleading, or deceptive statement, representation, or promise, or by any dishonest concealment of material facts, fraudulently induces or attempts to induce any person to borrow money or to agree to the terms on which money is or is to be borrowed, he shall be guilty of a misdemeanor, and shall be liable on indictment to imprisonment, with or without hard labour, for a term not exceeding two years, or to a fine not exceeding £500, or to both.

Sect. 6.-Definition of money lender.]-Includes persons whose business is that of money lending, or who advertise or announce themselves as carrying on that business, but excepts pawnbrokers, registered friendly societies, bonâ fide banks, and insurance offices, etc.

Indictment for obtaining Goods, etc., by false Pretences (24 & 25 Vict. c. 96, s. 88, ante, p. 593).

Commencement as ante, p. 433]-unlawfully, knowingly, and designedly did falsely pretend to one J. N. [that the said J. S. then was the servant of one K. O., of St. Paul's Churchyard, in the city of London, tailor, and that the said J. S. was then sent by the said K. O. to the said J. N. for five yards of superfine woollen cloth]; by means of which said false pretences the said J. S. did then unlawfully obtain from the said J. N. five yards of superfine woollen cloth ["any chattel, money, or valuable security"] with intent to defraud; whereas in truth and in fact [the said J. S. was not then the servant of the said K. O.; and whereas in truth and in fact the said J. S. was not then sent by the said K. O. to the said J. N. for the said cloth or for any cloth whatsoever]; as he the said J. S. well knew at the time when he did so falsely pretend as aforesaid; against the form [as ante, p. 465].

Indictment for obtaining Goods or Money by means of a Cheque which the defendant knows will not be paid (24 & 25 Vict. c. 96, s. 88).

Commencement as ante, p. 433]—unlawfully, knowingly, and designedly did falsely pretend to C. D. that a certain paper writing which he the said A. B. then produced and delivered to the said C. D., then was a good and valid order for the payment of money, to wit, for the payment of the sum of 51. in money, and that he the said A. B. then had authority to draw a cheque upon a certain bank known as the... Bank situate at . . . by means of which said false pretences the said A. B. did then, etc. (as in last precedent). Whereas in truth and in fact the said paper writing which the said A. B. then produced and delivered to the said C. D. was not then a good and valid order for the payment of the sum of 57. in money. And whereas in truth and in fact the said A. B. had not then authority to draw a cheque upon the said bank known as the . . . Bank situate at... As he the said A. B., etc. (as in last precedent). [See R. v. Hazelton, L. R. 2 C. C. R. 134; 44 L. J. (M. C.) Íl (post, p. 605). For another precedent as to false pretences by means of cheques, see 11 Cox, App. XI.]

...

Indictment for Obtaining Goods by Means of Representations contained in a

letter calculated to induce the prosecutor to believe that the writer was a dealer in a large way of business (24 & 25 Vict. c. 96, s. 88.) Commencement as ante, p. 433]--unlawfully, knowingly, and designedly did [falsely] pretend to C. D. that he the said A. B. then was a dealer in potatoes, and that as such dealer in potatoes he then was in a large way of business, and that he then was in a position to do a good trade in potatoes, and that he then was able to pay for large quantities of potatoes as and when the same might be delivered to him: By means of which said false pretences, etc. (as in preceding precedents). See R. v. Cooper, 2 Q. B. D. 510; 46 L. J. (M. C.) 219 (post, p. 606); 13 Cox, 617: