9. Receiving, forgery, false accounting and fraud

Receiving stolen property

The elements: Receiving property knowing it to have been stolen (Larceny Act 1916, s.33).

Guilty knowledge: Mere possession is not enough. In Marsh and Others v The State the Court of Appeal stressed that the prosecution must prove receipt with knowledge. In Abdul Mucktarr v R a conviction was quashed because the jury were not directed on the necessary guilty knowledge and intent.

Forgery

The elements: Making a false document so that it may be used as genuine, with intent to defraud or deceive (Forgery Act 1913).

Thumbprint as signature: In Tholly v Reginam a man who thumbprinted a payment voucher in the name of the payee committed forgery and uttering.

Intent to defraud: Following Welham v DPP, intent to defraud includes intending to prejudice another's rights; actual loss is not needed.

False accounting

Falsification of Accounts Act 1875: A clerk or servant who wilfully and with intent to defraud makes a false entry in an account. Nottidge v Reginam (a fictitious name on a college payroll) held that no actual loss need be proved.

The State as owner and employer: In Daisy A. Venn v The State the Supreme Court held that the State of Sierra Leone is a legal entity, so property and employment can be laid in "the State".

False pretences and other offences

Obtaining by false pretences: Obtaining property by a false statement of existing fact, intending to defraud (Larceny Act 1916, s.32).

Others: Fraudulent conversion, coinage offences (Coinage Offences Act 1965), arson and malicious damage (Malicious Damage Act 1861).

Current law note

Corruption: Corruption by public officers is now governed by the Anti-Corruption Act 2008 (as amended in 2019), which replaced the old Prevention of Corruption Act.