The Australian Jurist Volume 1

The Australian Jurist Volume 1

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This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1871 edition. Excerpt: ...the whole case had been subjected to a rigid scrutiny, and sent before a jury, they might probably have found that the transaction was fictitious. There is one point which is not disputed, and that is, that the insolvent did not keep reasonable accounts. He was a retail butcher, and did keep accounts of the goods he sold, but not of his receipts or expenditure. In other words, he had no entries which would enable him, or anyone else, to know actually how he stood on any given day. It is a wise and just provision in the act that compels accounts to be kept, and ought to be enforced. If conduct such as his, in not keeping accounts, is not punished, the object of the act is completely efeated, and dealings which in themselves are objectionable may pass with a more censure. If the insolvent had kept accounts in such a way as to enable him to be examined upon them, he might have been compelled to make admissions which would have cleared up some of the doubts that no_w exist. The section I have referred to iswisely insorted. and on ht to be carried out, and though the inso vent's certificate cannot be withheld upon that ground, it ought to be suspended. We wish it to be known that we do not require any formal or correct or technical accounts to be kept. They may be kept in the rough, mere entries, which would not approach what a merchant would term an account, but still they should be such as would show any person entitled to know, how, at an given time, his debtor stood. It would notbe suflicient to merely keep su_ch accounts as would enable a trader to furnish his customers with bills, but he should be able to tell from his entries how he himself stood, and they shouldbe made in such a way that, if necessary, they could be used as...
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Product details

  • Paperback | 498 pages
  • 189 x 246 x 25mm | 880g
  • United States
  • English
  • black & white illustrations
  • 1236889568
  • 9781236889560