defrauding the company of $268.

Michael Glasford, 44, of Rocklands Estate, Warwick, pleaded guilty in Magistrates' Court to three counts of procuring with intent to defraud by false pretence between November 21, 1991, and February 4 this year.

Police offered no evidence on seven other charges.

But prosecutor, Sgt. Kenrick James told the court Glasford, who was circulation manager at the newspaper for seven years, had been altering night-time workers' payroll sheets for some time to obtain money for his outstanding bills.

The Royal Gazette's general manager Keith Jensen was suspicious about the payroll sheets, but up until February he had no evidence, Sgt. James said.

Under normal circumstances night workers' cheques would be sent to Glasford who would either leave them in his office or hand them out, he said.

But in early February when Jensen checked the payroll sheet after the cheques had been handed out, he noticed $45 had been altered to $141.37 in the name of employee Ann Simons.

Simons was then told by Glasford that something was wrong with her cheque and that she would receive a revised one in two weeks.

In the meantime, he sent another employee, Jamie Cann, to cash the original cheque.

Sgt. James said when Glasford was arrested he admitted altering the payroll sheet for more than one employee and having Cann cash the fraudulent cheques.

But he said Cann had no knowledge that the cheques were not genuine.

Glasford could not give a total of the amount he had stolen over the years.

But inquiries showed that Glasford had also obtained $73.12 and $53.87 by the same method on earlier occasions.

Noting the time Glasford served as circulation manager, his lawyer Mr. Ed Bailey said: "One would think there was some satisfaction with his performance.

"Unfortunately, he has blemished his record.'' He also noted that Glasford had another good job prior to working at the paper. He was an administrator for the Bermuda Football Association.

And Mr. Bailey produced a letter from vice president of the Bermuda Cricket Board of Control Mr. Reginald Pearman who stated that he found Glasford to be honest and a hard worker.

"It was financial desperation throughout the recession that forced more than one person in the community to act out of character,'' Mr. Bailey said, stressing that Glasford felt remorse and embarrassment.

"He has asked me to express his remorse to his employers and to those who had such great respect for him,'' Mr. Bailey added.

Glasford was willing to pay the money back to the Gazette .

Mr. Bailey also asked magistrate the Wor. John Judge to be as lenient as possible in sentencing Glasford who recently began another job.

"This is a very sad case,'' Mr. Judge said. "One can look at you as a successful, middle aged man who obviously had much to look forward to.

"But you have done this over 15 months. I cannot overlook that you were in a position of authority and a position of trust of which you abused.'' Mr. Judge fined Glasford $150 for each of the three charges.