Lord Atkin.-

This is an appeal in a criminal case by special leave from a judgment of the Full Court of the Supreme Court of Nigeria affirming on a case stated a conviction and sentence upon the appellant on a trial at the Special Assizes at Lagos before Berkeley, J , and a special jury. After the hearing before their Board their Lordships announced that they would humbly advise His Majesty that the appeal should be allowed and the conviction set aside and that they would give their reasons for their report later which they now proceed to do.

The appellant in November 1931, was an officer in the Administrative Service of Nigeria of about 17 years standing. He was at that time, and had been during the year 1931, District Officer in charge of the District of Ilorin in that Province, and was also in charge of the Ilorin Emir's Native Administration. On 10th November 1931, he left Ilorin on leave for England. In December he was arrested in England on a warrant in pursuance of the Fugitive Offenders Act charging him with having stolen £150 in two bags of silver, the property of the Nigerian Government. Eventually he was remanded in this country in order to enable him to return voluntarily to Nigeria to meet the charges. On his return on 29th February 1932, he was charged before the Police Magistrate at Lagos both with the theft of the silver and with four other offences of stealing by cheques sums of £25, £35, £10 and £35 in May, June and October 1931 and also of false accounting in respect of these cheques under S. 439 of the Criminal Code. On 9th March he was committed for trial at the Assizes of Lagos. On 18th March an information was filed by the Attorney-General containing 16 counts, being the charges on which the appellant was committed together with six additional charges of false accounting.

On 29th March the trial began before Berkeley, J., and a mixed special jury of Europeans and Natives. The trial occupied 12 days and resulted on 9th April in the appellant being acquitted on the original charges of stealing the bags of silver, but convicted of the remaining charges. He was sentenced to three years imprisonment. Thereupon the jury were discharged and the Assizes closed. The Judge had been asked to state a case which he was prepared to do upon the points of law relied on being filed within three days. Meanwhile the attention of the learned Judge appears to have been called to difficulties in preparing the warrant of commitment. The maximum sentence on the charge of the false accounting is two years. On the application of the Solicitor General who conducted the prosecution the learned Judge in chambers, and in the absence of the accused, proceeded to draw up and record a revised sentence according to which on the counts for stealing the accused was to receive two years' imprisonment; on the counts for false accounting one year's imprisonment; on the first two counts the sentences were to be consecutive; on all the other counts the sentences were to be concurrent with the first two. In accordance with the sentence the warrant of commitment upon which the accused has served part of the sentence was drawn up. The case stated by the learned Judge was heard by the Full Court on 23rd, 25th and 26th April and on 29th April 1932 the Full Court delivered a considered judgment affirming the judgment below. Up to this date the accused had been on bail. He served part of his sentence until upon the order giving special leave to appeal being made he was released on bail on 30th July 1932 by order of the Acting Chief Justice. He has been on bail since that date.

To appreciate the nature of the charges made against the appellant it is necessary to state generally the ordinary course of administration at the relevant dates. The appellant's pay and allowances amounted to from f60 to 668 a month. His private account was kept at the Bank of British West Africa at Oshogbo. The account of the Native Administration of Ilorin was kept at the Colonia