<p>KINGDON, C.J., NIGERIA.</p><p>The offence in this case is a serious one, and it is necessary for a heavy sentence to be imposed in order to check the defrauding of .native administrations. But there are no previous convictions and the case is not so flagrant as to justify the maximum sentence prescribed by law.</p><p>The appeal against the sentences is accordingly allowed. The sentences passed at the trial are quashed and in substitution therefore the appellant is sentenced to four years’ imprisonment with hard labour on each count of the twelve counts upon which he was convicted. The sentences to run concurrently.</p>