for himself the WHOLE of the One Hundred and Eighty Million Naira (N180, 000, 000) in the first instance, had it been he acted all alone in this saga. He certainly was not acting alone in putting together this Frankenstein Monster. Someone would have aided him to achieve this feat since he was only a Freshman in the Civil Service of Taraba State Government. According to Alhaji Abubakar Tutare, the Defendant’s Commissioner of Finance: “The Content of the Memo was for the Purchase of Stationeries and an Approval was given ALONG WITH A VERBAL INSTRUCTION that the Sum of One Hundred and Eighty Million Naira (N180, 000, 000), should be paid into the Account of Salman Global Ventures.” It is worthy of note that the Defence eviscerated this material piece of evidence under Cross-Examination. What then does that say about the Memo? It could be a Memo inhabited by Two Spirits, one Good and the other Evil. The Good Spirit was the Written Instruction while the Evil Spirit was the Verbal Instruction or a good depiction of Dr. Jekyll and Hyde. Whether Good or Bad, both appeared to be emanating from the Same Source. According to Alhaji Abubakar Tutare, “Instructions are Instructions and whether Written or Verbal, as long as they come from one’s Boss, they are considered as Instructions. These Verbal Instructions of the Governor were based on the Governor’s Written Approvals contained in the Memo.” In other words, the Defendant, as Governor, not only gave the Memo life by giving his Approval, but apparently sanctioned the Thought Process of the Commissioner of Finance, Alhaji Abubakar Tutare. Alhaji Tutare,was a Witness with no Civil Service Background, who learnt the Pros and Cons of the Civil Service in the course of occupying that Office as Commissioner, and to him, every instruction from his Superior was an Order. Further, he stated that the entire Sum of Two Hundred and Fifty Million Naira (N250, 000, 000) was initially deposited into the Account of Salman 87