Harragin, C.J. :- In this case the relevant facts may be set out shortly as follows. A clerk in a native treasury (the Appellant in this case) reported to his District Officer that for some time he had been falsifying the books in order to cover amounts withdrawn from the cash on the directions of the Emir of Kano.
In consequence of the report an audit of the accounts was made with the result that the Appellant and another clerk were charged on six counts with various offences. At the end of I the case the second accused was discharged and the Appellant convicted on counts 2 and 6 which read as follows :- “Statement of Offence-2nd Count. “Forgery, contrary to section 467 (3) (c) of the Criminal Code.
Particulars of Offence. “Mallam Shaibu Yakubu and Mallam Atiku Katsina, on or before the 18th day of February, 1944, at Kano in the Kano Province, forged a document relating to the obtaining of money payable on account of the public service of Nigeria, to wit, an order by the Em…