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ArchiveAugust 24, 2026Rookie
Case File · Audit · No. 059

Daily Casefile · Audit

The Ice Cargo of Fenwick & Daw

4 min

The Calcutta agency of Fenwick & Daw has filed a cargo settlement statement with the Calcutta Ice Trust, which administers disbursements to receiving agents on behalf of the Boston exporters Tudor & Company. The statement lists quantities of ice received from the brig Perseverance and the sums owed to Fenwick & Daw for handling, storage, and onward distribution across the season's consignments. The Ice Trust's auditor has been asked to verify the filed quantities and charges against independent landing and storage records before authorising payment. One line in the statement misrepresents a received quantity, understating it so that the difference may be quietly pocketed.

The scene

Fenwick & Daw ice-trade agency, Strand Road, Calcutta, 1845

Source documents

  • Ghat Landing Manifest, Perseverance at Prinsep's Ghat
  • Tudor & Company Standard Shipping Terms, Calcutta Passage, 1844 edition
  • Ice-House Stock Survey, Fenwick & Daw, Strand Road
  • Letter from Mr. Govind Rao to the Calcutta Ice Trust, 2nd April 1845

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This case first aired on August 24, 2026. A fresh audit runs every morning — same rules, five minutes, one solution.