The ongoing Capitol Arson Case has taken a dramatic turn as the Liberia Revenue Authority (LRA) exposed what it described as fraudulent tax documents linked to defendant Thomas Etheridge and five co-defendants, casting doubt on the credibility of evidence submitted to the court.
Appearing on the 7th day jury sitting of the August Term at Criminal Court “A”, LRA’s Assistant Commissioner for Real Estate Tax, James Afif Jabar, testified under subpoena, presenting a forensic review of tax documents tied to Property ID 25115. His findings revealed glaring irregularities and deliberate attempts to mislead the court.
The alleged US$2.8 million property tax bill with PID 25115 and Bill Number 030398417 was nonexistent in LRA’s system, making it invalid.
The document was a decommissioned bill from December 2023, inconsistent with current formats. A major miscalculation was detected: the 0.25% residential tax rate on US$2.8 million should amount to US$7,000, but the document falsely listed US$75,000.
A claimed US$4,500 tax payment for 2025 was fabricated. The receipt number cited actually traced back to a US$20 passport fee in 2009, issued to Musa K. Sannoh. The receipt allegedly signed by Konton Richards was invalid, as Richards left the Central Bank of Liberia in 2003.
Under Central Bank regulations, payments above US$250 must be made via manager’s check, not cash—further nullifying the alleged transaction.
Mr. Jabar concluded that both the Real Property Tax Bill and the Statement of Property Valuation were forged and misleading, originating outside the LRA’s system. He added that no valuation records existed for Property ID 33933, another number linked to the case.
Courtroom Reactions
The defense strongly objected, urging the court to strike Jabar’s testimony on grounds of insufficient time for cross-examination and lack of rebuttal witnesses. However, the court ruled that the testimony will remain part of the record, to be revisited during the Bill of Exceptions hearing.
The alleged fraud introduces a new layer of complexity to the Capitol Arson Trial, which already involves high-profile allegations of property destruction and conspiracy. Legal analysts note that the revelation of forged documents could undermine defense credibility while strengthening prosecution claims of deliberate deception.
The trial now hinges not only on establishing criminal liability for the arson itself but also on determining responsibility for submitting falsified documents—an offense that could carry additional penalties.
As the court continues hearings, the LRA’s revelations underscore the critical role of forensic financial analysis in Liberia’s judicial system and highlight the challenges of document fraud in high-stakes cases.
