Kwame Aboah V. The Queen (1953)
LawGlobal Hub Judgment Report – West African Court of Appeal
Criminal Law—Stealing by treasurer—Defence of general deficiency
The appellant was a Native Authority Treasurer; he collected revenue and paid out salaries and the like. At a checking of his accounts there was a shortage in his cash of a certain amount, which he admitted was missing but could not explain why. At his trial he admitted on oath that at the checking he was short of that amount but denied stealing it. He was convicted of stealing it and appealed on the ground that the evidence disclosed only a general deficiency.
Appellant in effect admitted that that amount ought to have been in his safe, so it was not a case of general deficiency.