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The Huron Expositor, 1964-10-22, Page 6SITOR, SEAFORTH, ONT.. OCA;' 22, 1964 ION CONSTANCE r+, rs, harry Wesenburg 4e13 $art ara Scott) 4gA, FORTH - COMMUNITY CENTRE "DAY, OCT. 23rd 4arry. Mueller Orchestra Everyone Welcome! Ladies please bring Lunch BETHEL BIBLE CHURCH The community extends sym- pathy to Mr. Harvey Taylor and Mrs. Verne Dale in the loss of their sister, Mrs. William Web- ster. of Lucknow. Mr. and Mrs. George Hoggart and Mr. and Mrs. Lorne Law- son attended the funeral o their aunt, Mrs. Myrtle Carno than, on Friday. Mr. and Mrs. Fred Buchana f n h and family spent Sunday wit Mr. and Mrs. James Robertson of Goderich. Mr. and Mrs. Bill Dowson and family, of Varna,' spent Sunday with Mrs. William Jewitt and '(Services at Orange Hall) family. Sunday, October 25th Mr. and Mrs. Wilbur Jewitt 2:30—SUNDAY SCHOOL and Mrs. William Jewitt and Steven accompanied Mr, and Mrs. Lloyd Jewitt to London on Friday, when Mr. and Mrs. Lloyd Jewitt left by plane for their home at Beaverlodge, af- 7:30.—GOSPEL . SERVICE REV. GORDON CHAMBERS Strafford 11111111111111111111111111111111111111111111 ANNIVERSARY TURNER'S UNITED CHURCH Sunday, October'25th 2 p.m. (Standard Time) — Guest Speaker — Rev. W. tenHoopen, B.A., B:D., of North Street United Church, Goderich • Special Music by Snell Sisters, of Londesboro. 11111111111111111111111111111111111111111111 ANNIVERSARY SERVICES BRUCEFIELD UNITED CHURCH Sunday, October 25th at 11 a.m. and 7:30 p.m. (Standard Time) Rev. Allan Johnston, Brussels, guest' ipeaker• FIRST PRESBYTERIAN CHURCH REV, DOUGLAS 0. FRY Minister Sunday, October 2'5th WORSHIP -- 11:00 A.M. 9:45 a.m.-Minister's Class 10:00 a.m.—The Senior Sunday School. 11:00 a.m.—The Junior Sunday, School. Kippen U.C.W.. BAZAAR & TEA St. Andrew's United Church KIPPEN 3:00 p.m. SATURDAY October 24th Everyone Welcome! ter spending a few days visit- ing with relatives. Mr. and Mrs. E. F. Warren, Lynda and Helen, of London, spent Sunday evening with Mr. and Mrs. Reg Lawson and John. Preszcator and family. Masters Paul and Brian C ier, of Listowel, spent Satur with their grandparents, and Mrs, George Mcllwain. Geo and roz- day Mr. Mr. and Mrs. Borden Brown and Elaine spent Sunday with Mr. and Mrs: Ronald Lamont, of Elmwood,. and attended an- niversary service at the Elm- wood United Church. • Mr. and Mrs• Percy -Huth and Marion, of Clifford, spent ,Sun- day with. Mr. and Mrs. Ross Mac- Gregor. Mrs. Huth and Marion are remaining for a few days. Visitors on' Sunday with Mr. and Mrs. George Mcllwain: Mr. and Mrs. John Crozier, of Lis- towel; Mr. and Mrs. Hector Kingswell, Brenda and Elwin, of Clinton. Miss Nancy Colson, of Clin- ton, spent the weekend with her grandparents, Mr. and Mrs. Robert Jamieson. Those attending the funeral on Monday of the late Mrs. Wm. Webster, of Lucknow, were: Mr. and Mrs. Harvey Taylor, Mr. and Mrs. Verne Dale, Mr. and Mrs. Reg Lawson, Mr. and Mrs. George Leitch, Mr. Roy Lawson, of Seaforth, -and Mr. Lorne Lawson and Mrs. Laur- ence `Taylor, of Stratford: (Intended for last week) Mr. and Mrs:Jaines Attwood and family, of Windsor; Mr. and Mrs: Art Mc•Viettie and Michelle of Niagara, Mr. and Mrs. Ross Mann and family, of Bluevale; Mr. John Mann, of Goderich ; Mr. Paul Bettles and Miss Lor- raine Talbot, of Kippen, and Mr. Gary Kettles, of Winthrop. Mr. and' Mrs. Joe Riley are visiting their niece, .1VIrs. Robt. Woods and Mr. Woods and fam- ily, of Ajax, and Mr. and Mrs. Frank Ellwood, of .Oshawa. Miss Mary MacGregor, of Kit- chener, spent a couple of days with her parents, Mr. and Mrs. Ross MacGregor. Mr. and Mrs. Paul McMastar, las of Ridgetown, spent one day t week with Mr. and Mrs. Hoggart. 'Miss Carol returned home with her parents after spending a week. Mr, and Mrs. Jerry Cook family, of Clinton, spent Satur- day with Mr. and Mrs. Ken Northside United .Church ANNIVERSARY SERVICES Commemorating .100 Years of Christian Service in the Seaforth Community — 1864'. 1964 Worship. Services: Sunday, Oct. 25, 1964 Morning Worship — 11:00 a.m. REV. JAMES FINLAY, D.D. Guest Preacher Sermon Subject — "When Is the Church?" — MUSIC —. ANTHEM—"0 God, Our Help in Ages Past" (Martin) MEN'S CHORUS --"Near To His Heart" (Meredith) - ANTHEM—"He Shall Come Down Like Rain" (Buck) Soloists—Miss Ruth Cluff, Mrs. Neil Bell, Mr, James A. Stewart + + An open invitation is extendec{, to all those attending Morning Worship to remain for the buffet lunch which will be served in the Church schoolroom after morning worship. Evening Worship — 7:00 p.m. REV. JAMES FINLAY, D.D. Guest Preacher Sermon Subject — "Distinctive Living" — MUSIC — ANTHEM—"The King of Love" (Gounod) MEN'S CHORUS—"My Father's Love" (Gilmore) ANTH M—"Come, Let Us To the Lord" tune Kedron . + Invitations have been sent out to former members and friends to be present for these commemorative serv- ices. You will be heartily welcomed and the fellow- ship wilt be tong remembered. ORGANIST — Mrs. James A. Stewart CHOIRMASTER -- Mr. James A, Stewart Minister — Rev. J. Cliff lf3ritton,' B.A. Guest Minister — Dr. James M. Finlay, D.D. Remandecl For T.riaI (Continued from Page 1) January to April this year, ex- plained billing procedure. Mrs. Scott said she was never aware of any shortage. Mts. Bridge said she was fold not to put arrears on water bills without asking. Mrs. Boyes; she was go- ing to show them to the Com- mission, and also said arrears of former tenants were not to be billed to new customers, Made Partial List t•I was amazed at the number of arrears," Mrs. Bridge testi- fied. "I made a partial list. I asked Mrs. Boyes if she had shown them to the Commission, and she said no, they had oth- "Was she ever given permis- er things to talk about. Some sion to write off accounts, her had been in existence before own choice?" she started to Work for the cam- "No. On one occasion she mission," - read out 30 accounts, and the Mr. Martin asked: "Did you commission authorized 22 to be know that the commission from written off. That was an unus- time to time wrote off arrears ually large number." that were very old?" On cross-examination, Mr. "There were quite a few writ- Sills said Mr. Boussey custom - ten off." arily instructed Mrs. Boyes to M'r. Preston, who participat- send out past -due bills, and ed in the special investigation some would be signed by him. last June, testified • that he Mr. Martin asked: "When was checked a bank deposit of the first intimation to the corn - March 24, 1964. He examined mission that there was any ir- a duplicate slip which showed, regularity in the books?" in addition to cash, a number "April or` May. The auditors of cheques. He also examined reported they thought there stubs recorded as representing was something wrong." Mr: funds deposited. Sills said bank deposits were. `MA number of cheques were "supposed to be made daily, listed on this deposit," he said, from cash on hand, which "and I examined the accounts should match the stubs." The of the individuals involved. I manager and Mrs. Boyes had also examined the stubs used the combination to the safe. to indicate the accounts actual- "What was ,the first occasion ly credited. They were gathered you were concerned over the in one bundle, and a summary number of overdue accounts?" card with the amount deposit- "I don't recall. Generally we ed. The stubs all related to wa- were told by word of mouth ter' accounts, and in a• number things were all right." of cases, 1963 water acgpunts. "You had the auditor's re - The receipt stubs were dated port; did -you at any time feel 1963 _in these. cases. Receipts of concern?" March 24 hydro billing had "We did .ifeel concern in late been used to credit unrelated 1962, when -the members -talk- water accounts." ed about the - number and To Magistrate Hays, witness amount:- The only action taken said the deposit was made in was to mention it to' the man- the waterworks bank account. ager and Mrs. Boyes,,at a meet - The Crown Attorney- asked: ing of the commission. "Was there a water billing at "Any record of alis"` in the or near that date?" minutes?" "No, there was not. The near- Consulting the book, the wit= est would have been in Decem- ness .replied: "In April, 1962, ber, 1963, and the next in April, a discussion is mentioned, and 1964. As part of our .;examina- in May, 1962, some accounts tion we saw , that the accounts were ordered written off. In for which the stubs had been September there 'was again dis- marked paid were marked 1964; cussion. We do have a lot of also that some hydro accounts discussion, but perhaps not, aI- had also been marked as March, ways recorded." 1964, but in that case there, was Magistrate Hays: "Counsel is no supporting evidence that] looking for an indication of pol- w.e could find—i.n other words, icy." - no paid stubs." Mr. Martin: "That, is right, David Cameron, of Clarkson, Your Worship. Your instruction, Gordon Co., London, testified Mr. Sills, was that past -due no- that he had conversations with tices be sent out with a form Mrs. Boyes May 19, when mem- letter., ordinarily signed by the bers of the commission were manager:" Se and also another wi' the manager, May29 o es to send them "He would instruct I don t bonding company representa- think they were all signed. Now tive*'came up in June. they are signed by the manager. Each month through the year we would ask the secretary - treasurer if there were any ac- counts in arrears, and as a general rule the answer was that there were 'none to worry about," The witness explained that the auditors reported to the manager, "but he was not in the office in 1963 and did not have much time to look after the books. I think it was in May, 1964, we were informed there , was something not cor- rect in the books—that there were irregularities." The 'books' showed cheques received and deposited, but the accounts were not shown paid, . . We asked Mrs. Boyes why the stubs did not tally with the accounts, and she said she did not know how it happened. She was re- leased as a result of the audi- tors' statement. "Mrs. Boyes said the accounts were being discussed outside the office. I asked her to call Mrs. Bridges in, and I informed her what -I had heard, only hearsay, and I wanted to know BRUCEFIELD what the story was, and she in- formed me she had nothing to do with it. I went to the party who told Mrs. Boyes and she confirmed it." Tells of Investigation At 11:20, most of the witness- es were released until Monday. John F. Robinson, chartered accountants with - Clarkson & Gordon's London office, was second Crown witness, and was examined in detail as to what was found in a special investi- gation following the regular audit for 1963. He identified 15 Iedgers, 'registers and docu- ments, put in as exhibits. "We have established," he told the Crown Attorney, "that accounts shown as outstanding have been paid by the custom- ers. A chequereceived would have to be deposited and credit- ed against the account; the same amount of money would be 'taken dirt of the cash. In the lap' operation, funds in cash are stolen by the em- ployee, and accounts could not be credited with that particular cash. A cheque is received, such as this ($168.40) and it has to be deposited, so that the credit of $168 would be made to the account to cover the theft. The $168.40 of cash received from other customers was stolen." Mr. Martin: "You don't know that." onlyM waythe books couldrRobinson: "Thatth kept in balance." Mr. Martin: "The cheque got into the bank account of the ever discussed with the secre- tary -treasurer?" asked Mr. Mar- tin. Quite often she was asked if there were any outstanding ac- counts we should know about. The general • answer was that the accounts were in good shape. I do not think we were ever informed of the number of accounts outstanding we have seen in the report. Some accounts were put in a separ- ate account at the end or the year, not exactly written off, but taken out of the general book. Cross Examination , Auditor Testifies At the opening sitting of the preliminary hearing on Friday, the court heard from the second Crown witness, an auditor, an explanation of how "lapping" is operated by a person seek- ing to defraud an employer. John F. Robinson, member of a London accounting firm, who conducted a special investiga- tion last April -May into the PUC books, said under examina- tion by Crown Attorney W. G. Cochrane: "Suppose $100 is re- ceivable and a customer pays in cash, which is not •recorded;. a second customer pays in $200; then $100 is taken out of- that $200 and credited -to the.' first account. The history has been that it starts out in a very small way but over a time it is gra- dually built up. The opportun- ity to repay never comes, and the person takes more and more to cover these accounts. Ac- counts paid are shown to be outstanding. It required a very intensive knowledge 'of book- keeping. This type of fraud be- comes more and more difficult to keep under cover. The per- son attempting it would need to have access to practically all the books." When witnesses were exclud- ed from the courtroom, at re- quest of Mr. Martin, about 20 walked out. Between 9 a,m. and 4:20 p.m., ,when adjourn- ment to Monday was taken, on- ly three were called: Utility Commission chairman D'Orleon Sills; John F. Robinson, audi- tor, and R. J. Boussey; utilities manager. Magistrate H. 'Glenn Hays was on the bench. Mr. Sills, questioned by the Crown Aattorney, said Mrs. ,Boyes had attended commission meetings since 1959 and kept the minutes. The current min- ute book was put is as Exhibit• 1. The witness told of the tem- porary service in the office of Mrs. Margaret Scott and Mrs. Bridges. When informed by the audi- tors there were bookkeeping ir- regulari'tieS, there was no ac- cusation at the time of money missing, Mr. Silts testified. Dis- cussion with Mrs. Boyes had centred around bills of custom- ers they reported paid but which were shown as not paid.. The auditors reported the books showed a balance, but could not possibly be balanced in view of these amounts. "Mrs. Boyes never did make too many remarks about it," said the witness; "she said she did not know how it happen- ed." "Were accounts receivable commissjon." Mr. Robinson: "The. custom- er's name, nor his account, does not appear anywhere on the ac- counting records of the com- mission." • Mr. Martin; "All you are com- plaining of is that somebody made a transfer from one type of record to another." Mr. Robinson: "No, that is not the ease• at all. What I am saying is that if you have in your commission cash box $1,- 000 received from various cus- tomers, and someone comes in with a payroll -cheque for $50 and asks to cash the cheque, the person gets $50 and it is deposited. In this case, nowhere in the commission's record ex- cept the fact that the cheque was deposited is there any en- try for this amount, nor is it credited." Mr. Martin: "Coming to the deposit of -March 4, 1964, $3,- 097.14, you related that this sum was money received?" "Yes." "This is a deposit to the ac- count of , the waterworks de- partment?" "Correct." Producing stubs, the witness said: "This repres- ents the account, but bears lit- tle or no relation to the names in the deposit, and in fact bear different dates. The commission is paid in January, 1963; shown on deposit March, 1964. The stubs are related only by the total. Probably a typical ex- ample of the lapping' opera- tion." Manager Gives Evidence - R. J, Boussey, utilities manag- er since 1959, described to Mr. Cochrane the duties ofthe staff. "What did you do about the arrears?" "They were brought_ to my attention and some were sent notices. They were to be put on next billing." "Was Mrs. Boyes aware of that?" , "I told her to .be sure ar- rears were put on the bills." "Did you examine the bills?" "If it were brought to my at- tention that there- were arrears, I would see that arrears were put on the bills." Asked what would be the Ipngest time a stub could re- main without being recorded, he replied: "A week to, two weeks." "When did you first learn there was any problem with any of the books?" "April, 1964." "Did you have any conversa- tion with Mrs. Boyes after that?" "I asked her how come the billings were late. She said it took quite 'a while to balance the recaps." "How late was it?" "As far as I remember, a week later than -usual." "Did you have any conversa- tion with her concerning the difficulty with the books?" "It was brought to my atten- tion by the auditors that people were shown in arrears and I asked Mrs. Boyes about it." "When did you learn that, according to the auditors, there was a shortage?" "I did not know there was actually a shortage in cash un- til I was told . " "Any discussion with Mrs. Boyes after that?" "She had left the employ of the - commission in June, but I had discussion' ' with her regard- ing cards that showed custom- ers in arrears when they came in and showed the bills were paid. At that time I was anxious to find out who were in ar- rears and who had paid." "Did she ever complain that she did not understand any part of the work?" "No." Mrs. John B. Mustard and daughter, Edna, spent Thanks- giving weekend with Miss An- nie Mustard, Toronto. Mrs. A. Paterson, Mrs. B. Sholdice and Mr. C. Sholdice, Exeter, spent the weekend with Mr. and Mrs. Ken Sholdice, in Windsor. Mrs. Anna Meyers; Mona Lake Shore, Mustdon Hts., Michigan; Mrs. Alice 'Bartlett, Mason, Michigan, visited last week with Mr. and Mrs. Lindsay Eyre and their aunt, Mrs. Douglas. Mr. and Mrs. Elgin Thomson were in Toronto for a few days, this week. Mr. and Mrs. Wm. McQueen, Cason City, Mich., spent the weekend with Mr. and Mrs. Norman Walker, Mrs. E. 'For- rest and Miss Margaret Mc- Queen. Mrs, John R. Murdoch visited in London for a few days last week. Mrs. R. Dawson and Mrs. Jiro. Henderson , and Gordon' visited with Mrs. Dawson's brother, Mr. Roy Doan and family, Alvin- ston. Mr. and Mrs. Russell Wilcox visited with their aunt, Mrs. R. Dawson, last week. The sympathy of the cods- munity is extended to Mrs, Clifford Henderson in the loss of her mother, Mrs. Webster, Lucknow., anniversary serv- ices will be held Sunday, Oct.,+ 25, at 11 a.m., and 7:30 p.m. standard time, Please note time. • TAFFA . - Mr. and Mrs. Will hocking, Toronto, were Sunday viaitprs q ,Mr. and Mrs. Leslie Miller and daughters. Visiting Sunday with Mr. aria Mrs. John Templeman and fam- ily were Mr. and Mrs. Robert Duncan, Exeter, and Denise and Barbara Kerslake, Cromarty. Miss Brenda Fawm, Mitchell, wasa weekend guest of Miss Carol Vivian. • Miss Ruth Fuller, Mitchell, visited over the weekend with Miss Margaret Warden, Mr. and Mrs. John Temple- man visited Sunday evening with Mr. and Mrs. Jack Borland, Thames Road. Twelve ladies from Staffa Wo- men's Institute were guests of the Hensall Women's Institute WINTHROP Unit One of the UCW of Cav- an Church, Winthrop, held the October meeting at the home of Mrs. William and Mrs. Don Dodds with 13 ladies present. The president, Mrs. Les Dol - mage, opened the meeting with prayer and "Prayer of Thanks- giving" was repeated in uni- son. Minutes were read by Mrs. Robert Hulley. The next meet- ing will be held at the home of Mrs. Robert Dalton, with. supper provided by the losing side; of the penny contest. The finance report was given by Mrs. Lloyd McCluskie. Study was from chapter six of This Word and the Way. Section, one, "How Miracles Be- came a Problem," was .taken. Scriptures were read ,and dis- cussion followed. Mrs. Arnold Scott conducted two contests, and following the meeting there was a work period to help com- plete the recipe books for the bazaar. Lunch ' was "served by Mrs. Allan Campbell and Mrs, Robert Hulley. • BENEFIT DANCE for Mr. and Mrs. James Wil- liamson, who lost their barn by fire WALTON Community Hall ,Friday Evening OCTOBER 23rd IAN WILBEE'S ORCHESTRA LADIES PLEASE BRING LUNCH SEAFORTH TEEN 7 TWENTY Presents BOUNTY HUNTERS Saturday, October 24th SEAFORTH ARENA ADMISSION — 50c and 75c Dress — Casual Dancing 9 - 12 Read the Advertisements -- lt's a Profitable Pastime! WANT ADS BRING QUICK RESULTS — Phone 141 CASH.. BINGO - CASH Friday; Oct. 23 — 8:15 p.m. LEGION HALL, SEAFORTH • 15 REGULAR GAMES FOR $10.00 . 3 SHARE THE WEALTH with SPECIAL JACKPOT $75.00 — Full house with 55 numbers called. Children under 16 not permitted -- ADMISSION $1.00 Extra Card's 25c, or 7 for $1.00 Auspices Seaforth Branch 136, Canadian Legion PROCEEDS FOR WELFARE WORK JOIN IN THE FUN " ' At Our 7th Annual HALLOWE'EN MASQUERADE at •Bluewafer Dancel and Friday, - October 30th _ 1st 2nd Best Fancy Couple $8.00 $4.00 Best Comic Couple 8.00 4.00 Best Fancy Lady 3.00 2.00 Best Fancy Man 3.00 2.00 Best Comic Lady 3.00 2,00 Best Comic Man 3.00 2.00 Best Hallowe'en Costume 3.00 2.00 DANCING — 10 p.m: to 2 a.m. Music by Desjardine Orchestra THE SEAFORTH LIONS CLUB is holding its annual PEANUT DRIVE House -to -House Canvass will be carried out on MONDAY EVENING OCTOBER 26th Hallowe'en Pack Party Pack and Peanut Butter , Net Receipts from this Planter's Peanut Sales Drive assist in the Lions Club Community Welfare Program Be Generous • THIS IS A WORTHWHILE PROJECT ! Have You Been HOUSECLEANING? We hope you have saved good clean Fall and Winter clothing, children's clothing, shoes, hats and dresses, men's coats, shirts and suits,• and articles such as children's toys, books, dishes and jewellery, and articles for the white elephant table, etc. HOSPITAL AUXILIARY, RUMMAGE SALE Friday, October 30th (NOTE. CHANGE OF DATE) - -in - . SEAFORTH PUBLIC LIBRARY 2:00 p.m. FOR PICK-UP: Leave your parcels out at your front door in Seaforth, ' ' Egmondville and Dublin -- Wednesday, October 28th FOR FURTHER INFORMATION: R' Call: MRS. BRAD SMITH — 545 MRS. WM. M. HART — 286 • In event of inclement weather, Dublin residents are asked to leave parcels at Friend Whethdm's Store, Wednesday morning. • • ., .) a s, v '1 0 ., ♦,