cleared of conspiring to defraud the Government.

Mr. Horton, the Assistant Director of Tourism, hugged his family and friends after the single charge against him was dismissed.

Mr. Horton, 52, of North Shore Road, Hamilton Parish, and taxi driver Weldon Dowling, 50, of Wellington Back Road, St. George's, had denied conspiring together to defraud the Accountant General between March 21, 1993 and March 29, 1995.

Crown counsel Philip Storr had claimed the pair filed invoices for work that was never done netting a total of $720. It is also alleged another $1,140 or $1,240 claimed for was not handed over.

The case hinged on allegedly false taxi chits certified by Mr. Horton, a former Government school principal who had starred for the North American Soccer League's New York Cosmos in the 1970s.

During the lengthy trial, Mr. Storr said Mr. Horton was in a position of trust and had the authority to spend public money without someone looking over his shoulder.

"Because of that, any agreement to dishonestly deprive Government of money whether it is $60, $600 or $6,000 is a very serious breach of trust indeed.'' Mr. Storr said Mr. Dowling, who was not legally represented, had not challenged any evidence against him.

"I say there is evidence that he knew of and was participating in an illegal activity in obtaining money from Government,'' Mr. Storr had said.

"Explanations given by the defendants do not hold water. It is clear that the two have conspired together to make a scheme.'' But Mr. Horton's lawyer Julian Hall had maintained that the Crown's case was flimsy and that there were a host of explanations for his client's and Dowling's actions.

Yesterday Senior Magistrate Will Francis said he could not be satisfied beyond a reasonable doubt whether Mr. Horton committed fraud or just exercised poor management in failing to verify Dowling's taxi tours.

Mr. Francis said Mr. Horton's position in the Department of Tourism gave him"wide discretion with regard to taxi tours''.

But he noted that Tourism personnel had estimated that some 2,000 taxi chits could have been issued during the time period in question.

"I find it possible that Mr. Horton didn't remember the particulars of the chits,'' Mr. Francis said. "I must give the accused the benefit of the doubt.'' Mr. Francis dismissed the sole charge against Mr. Horton.

As a result of Mr. Horton's vindication, Mr. Dowling was also found not guilty since the law states that a conspiracy charge requires two people be involved in the act.

"The common law rule must apply here,'' Mr. Francis explained. "I have to find Mr. Dowling not guilty.'' After the verdict, Mr. Storr said a decision on whether the Crown will appeal the verdict will be considered "in due course''.

"But it is much too early to consider that at the moment,'' he added.

Mr. Horton has been suspended from his position at the Department of Tourism since July 26, 1995.

Tourism Minister David Dodwell last night told The Royal Gazette that he could not comment on when Mr. Horton will return to work since the department's civil servants were not in his realm of responsibility.

Tourism Director Gary Phillips said he will need to meet with the Cabinet Secretary to discuss the matter before a decision was made about Mr. Horton.