, 1872-12-19

| not think there Wero any headings taken out
they Ind the books but two days; there was nc
request made to keep the work secret. lThe
book being produced, the witness failed to de-
tect the new pages.]
To h1r. Cooper: Was requested to call at the
bank this morning, to SEQ the book.
| CHARLES DnoD1E
| testified that he WAS bookkeeper OF the bank
had filed the place since the organization OF the
institution; the book in question was opened On
| June witness put in about dozen head
ings, and then desired to have them altered
some pages were taken out BY Amberg's firm
| did not' know what became Of two removed
| leaves; there was no account at tho time in the
book with any Of the parties interested in that
I case.
To 1fr. Cooper: The predecessor Of the ledger
| produced Was in the bank up to June did not
! know where it WAS now; the accounts On the
page removed we're with the Bank Of Montreal,
! Third National Bank, interest and deposit ac-
counts, ETC.; the leaves we're removed early in
| June, simply because the entries we're not made
| as he wished them to be there was no account
| with the insurance company in the ledger pre-
| ceding the one in question, ledger No. 8.
Tas had not seen it since June brought for
| ward the balances from Ledger to Ledger 4
| stayed down nights to bring them forward all
of the balances Of unc1osed accounts would not
H6Ct66a1L1 nD U1ouElL 4t1"a4A Ill 4Et1S9l SUs t
there might be two accounts having an even ball
| ance, and then there would be no account in tho
new ledger began accounts in ledger No. with
substantially the ssmo headings as in ledger No.
to ledger No. 4; all "live accounts " were
brought forward: had Access to ledger No. 8, un-
til it disappeared last June the Office Was at No,
2o3 Randolph street we're then long time
without 3 safe the books had to le out in the
Office nights, as there no room Tor them in
the safe searched for that book in
the Office one day after the lat Of
June; had no idea what became of the book !;
VAS aware that the amount OF the claims was
charged up against the deposits in the bank; the
lost ledger contained entries relative to the &C.
count there was one entry for S261 1000; it Was
entered to 81 duo bills" OF tbills receivable !"
that entry WAS made in December; did not know
the Board Of Directors Of the State Insurance
Company; know the officers; none Of the 9261,-
600 was charged to Van hwagen, or any Of the
officers Of the Insurance Company; did not
know who drew the checks; the GLAZING we're
paid for in tTo different sums; they had
the Northwestern the checks were drawn on
these banks, and credited to tho accounts Of the
banks missed 8 register Of bills on collection
soon after he searched for the missing ledger;
had an inquiry from an Eastern correspondent
which made it necessary to find the register;
missed the book after he missed the ledger it
WAS merely 3 memorandum Of bills on collec-
ton did not believe there were any entries in
the book relative to the State Insurance Com
pany il they collected money from the In
surance Company it would have appeared in the
register Of collections there WAS no application
made Of profits arising out OF the S261, 300 worth
Of claims there WAS nothing in the book that
indicated the account belonged to anyone out
side the bank.
To a1r. Cooper: Made the entry In the genera
ledger; did not make it in the general journal;
it WAS not taken from the cash book; the entry
was madein December, aB we'll as hecould recol-
Int. a71r$ Er1w
or January, 1872; could not swear it was not
made after the 8th Of December; it was made
about the 1st Of December; the amount was to
the credit OF due bills or bills receivable; there
forward @ from ledger No. except bills @ 1ecsiva1
BILE; George G. Smith 4; Brother had an account
in general ledger No. 3; that account Was not
balanced, and WAS carried forward to ledger No.
4; George S..r!' "; MoMal1in 9aala. hsa I'D no &C.
in the general journal; neither Charles il.
Smith nor George c. Smith, personally, had &C.
counts in general ledger No: 8, nor had ". H.
Park; two checks we're paid to J. B. Smith +;
western they were credited to those banks
did not know to what they we're charged the
entry was in the general journal the general
journal began almost year ago; the general
ledger that was lost was filed up go that it
WAS not convenient to handle the 3261 600 was
credited to bills receivable the same day it Was
charged to the State Insurance Company; was
poslttVe no journal entry Was made when tile
9261,ooo was charged; II was not neces-
sary to nonest an9 lntelngent nooEkeep1ns
TO nave IL on5efea on the Journal; they
thought it Was not an ordinary way Of doing t
. business IN me Ntter part o. last year they
had pookkeeper IN oharge OF the deposit entry
rl, Tn9 "as nscna,gea tor ~ lnGGlrec1ness @ II the
DooKs ~ 1ne man al:1 name Was hlne ne was now
was g. correct n December.
70 tne 19 register: Mnen ne gave cnecks to !.
3. sn5h Ior me me eefs1neatss m OIL OF 3naeotedness no
cfedtea TO caSn, ana charged TO something
TO j. =; smith. .
1o NJ. cooper: ine en1rX OF me 70 wv, ,ooo
Wo1ia not a1eot tno cash at al the $s4, IVY was