(Download) "State v. Lack" by Supreme Court Of Utah " Book PDF Kindle ePub Free
eBook details
- Title: State v. Lack
- Author : Supreme Court Of Utah
- Release Date : January 26, 1950
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 52 KB
Description
On December 13, 1945, defendant took over as agent of the State Liquor Control Commission, package agency No. 78 in Salt Lake City. This agency was conducted in connection with a pharmacy at South Temple and E Streets, of which defendant and a partner became the owners on the aforesaid date. Defendant knew of a shortage which existed under prior management, as disclosed by the written agreement executed by him, for he agreed to pay all shortages which occurred prior to that date. However, at the trial on the charge of embezzlement he denied that he was aware of the extent of those shortages which were shown to aggregate $10,888. The accumulated shortages based on the retail value of the liquor, aggregated $37,805 at the time inventory was taken in March 1948. Evidence adduced revealed that the shortages were concealed by padding the sales reports. Upon sale of liquor the customer made out a sales card showing the number of bottles, code number of the liquor, price per unit, total purchase price, the liquor permit number of the customer, and his name and address. These cards were required for accounting purposes. Defendant had a number of cards called specials which merely showed the amount, kind and price of liquor sold, but these cards were never sent to the commission. Such specials were included in the record of sales only when deposits of receipts were made. Inventories were taken by a representative of the commission subsequent to the close of a report period, and reconciled back to the end of the last report period. Defendants bookkeeper reported to the field auditor the number of sales made between the date of report and the time of inventory, and included those specials in the column of sales along with other sales made for which deposits had not yet been reported.
 "State v. Lack" by Supreme Court Of Utah " Book PDF Kindle ePub Free){kind=link}