Tradesmen and others in the middle class, and some respectable labouring men, and mechanics, place their sons in counting-houses, or other establishments superior to their own position; these foolishly try to maintain the appearance of their fellow-clerks who have ampler pecuniary means. This often leads to embezzling the property of the employer or firm.
Crimes of this class are occasionally committed by lawyers’ clerks, who are in many cases wretchedly paid, as well as by some who have handsome salaries. Numerous embezzlements are also perpetrated in commercial firms, by their servants; some of them to the value of many thousand pounds.
A commercial traveller was lately brought up at the Mansion House, charged with embezzlement. It appears he travelled for a firm in the City, and had been above ten years in their service at a salary of 1l. 1s. per day. It was his duty to take orders and collect accounts as they became due. Some days he received from the customers certain sums and afterwards paid a less amount to the firm, keeping the rest of the money in his hands, which he appropriated. Another day he received a sum of money he never accounted for. He was committed for trial.
An embezzlement was committed by a cashier to a commercial firm in the City. It appeared from the evidence, he had been in the service of his employers for ten years, and kept the petty cash-book; with an account of all sums paid. He had to account for the amounts given him as petty cash, and for disbursements whenever he should be called.
From the extravagant style in which he was living, which reached the ear of the firm, their suspicions were aroused, and one of them asked him to bring his books into the counting-house, and render the customary account of the petty cash. His employer discovered the balance of some of the pages did not correspond with the balance brought forward, and asked the cashier to account for it; when he acknowledged that he had appropriated the difference to his own use.
Several items were then pointed out, ranging over a number of months, in which he had plundered his employers of several hundred pounds. This was effected in a very simple way; by carrying the balance of the cash in hand to the top of next page 100l. less than it was on the preceding page, and by calling the disbursements when his employers checked the accounts, 100l. more than they really were.
The books of commercial firms are frequently falsified in other modes, to effect embezzlements.
These defalcations often arise from fast life, extravagant habits, and gambling. Many fashionable clerks in lawyers’ offices, banks, and Government offices, frequent the Oxford and Alhambra music halls, the West-end theatres, concerts, and operas. They attend the Holborn Assembly-room and the Argyle Rooms, and are frequently to be seen at masked balls, and at Cremorne Gardens during the season. They occasionally indulge in midnight carousals in the Turkish divans and supper-rooms. Some Government clerks have high salaries, and keep a mistress in fashionable style, with brougham and coachman, and footman; others maintain their family in a style their salary is unable to support, all of which lead them step by step to embezzlement and ruin.
| Number of cases of embezzlement in the Metropolitan districts for 1860 | 223 |
| Ditto ditto in the City | 70 |
| 293 |
| Value of money and property abstracted thereby in the Metropolitan districts— | £5,271 |
| Ditto ditto in the City | 2,660 |
| £7,931 |