National Republican. (Washington City (D.C.)) 1872-1888, 1874-05-21
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uld take all the certificates had and enter

could take all the certificates had and enter
them up.
Q. But they do not seem to have been en-
tered up for monthsl A. Oh, yes, they we're
Al one time my old clerk was unEell, and he
hated for anybody to touch his books, and I
had q very large bundle of certificates pqt
away In my safe, and when he came back he
entered them.T or course he could not enter
them IN the order In which they were paid
This was Mr.. Laird, an old gentleman who
died few weeks ago. He was very particu-
lar book -keeper. He had been book-keeper OF
the Georgetosn corporation for great many
years He had the confidence OF everybody,
and he had my confidence, and wanted some
body that was particularly accurate. He had
that popularity that he hatedanybody to touch
his books, and during. his absence lneyer
would let any one DO SO.
Y. Mr.. Laird never made any original en-
tries on the books until you told him to make
themi A. He never made an entry unless he
had the certificate in his hand.
Q. Thenh bis entries were not made on the
books IL was because you failed TO tell him to
make the entriesl A. Yes, sir.
Q. Then, II those entriesz arenot entered at
the time when they bore date It was not his
fault, but It was yoursl A. Certainly Il was
my fault, unless he was away.
Q. You do not charge 1t, then, upon hint A.
do not, and / do not want that understood.
say he was very often sick. LIDO not want you
to understand that am doing anything of the
sort, because be was so perfectly good man
that do not think anybody could ind any
blame with him. .y-....
BY Mr.. Wilson: Q. What we wish to under
stand Is this, we have here your check-books;
we have your reports, and we ind that the
amounts paid out by you by check do not cor
respond either in date or amount with the
Nl.N sGoI q ak In,
your reportsl A. Those particular days.
Q. Well, they do not correspond; we do not
find the amount In those particular days, and,
In some cases, in any other dayl A. Yes, you
can; you can find every dollar.
Q. Mr.. Bass just called your attention 70 Q
few occasioDsi A. Exactly; and told Mr..
Bass that tomorrow morning Iwould give u
to him. a..
Q. Oh, no; you said you would furnish him
with certificates aggregating In amount these
che cks; that is what you told him. A. Aud those
certificates are put just here-the numbers
with the stubs.
Q. lam not questioning that; but the point
want to get at is this: can We ascertain TOE
accuracy Of your account in any other way
than taking up all those vouchers that you
have in your Office and looking them Overt A.
would like to know how 1t would be possible
TO find out anything about It unless you did
that. No books would show Il.
Q. Well, II your reports had been kept In &C.
cordance with your check books, and your daily
disbusementsof money, we would not have
much trouble. A. Yes you would, because
you would have to find the certificates to see
whether really did receive those things.
Q. Your check would show that money
went ou: of your hand1 A. No It would not.
1t nigh: not show that the money went out of
my hand. 1t would show that IL was . check
drawn.
0. Il would showcthat you had given a check
for the money! A. Well, the check shows that
now, does It notl
Q. What want to know Is the manner in
which you have done this businessi A. Very
well. You came down to the Office and
showed You the manner in which il was done.
showed YOU the books and you locked over
them.
Q. That Is Just exactly what started US on
this investigation.
By Mr. Bass: We saw that this did not cor
respond with the entries OF your books down
therel A. They do correspond with the en-
tries on nj books down there. precisely. Every
voucher is charged in there. Qndicating.)
Q. have asked you TO find the entries cor
responding. !. told you would give them
to you.
9. Well, you will take time to do III A.
Exactly. | cannot do 1t in q minute for you or
anybody else. You have had these check
books here looking over them for two or three
weeks. Now, cannot End it in q minute.
Mr.. Bass. Well, spent about half an hour
on your cEeck-books, and / cannot find out
about Il.
By the Chairman: Q. If you would take that
memorandum and furnish the vouchers, and
then turn to this report of yours and show
where they are charged, that would help
little. A. Exactly. l propose 10 show you
first the vouchers, and then propose TO show
you where have charged them.
O. But see there is one check Of $50, 900 to
Filbert, with no voucher opposite TO IL. Now,
Flbert had, perhaps, 100000 or $500, 600 in
vouchers: How are we TO know that any par
ticular one Of the vouchers which you bring In,
aggregating the $50 900, was applied to that
check: how eau we know thatl A. You can
not know Il.
Q. How can you know M A. cannot
know 10.
O. So that your voucher would not be Of
any value to anybodya A. Yes, sir, II Is; be-
only know this, that every check that have
drawn have voucher for.
Q. But will you not be obliged to take all
OF Eilbert's vouchers, and all of his payments,
in order to verify that s5o,0O0l You cannot
90 It with any particular oue1 A. No.
The Chairman. Therefore you have got to
settle Flbert's account before you can account
for that Sc, 900.
BY Mr.. Bass: @. If you had kept your books
by charging, each day under the date that the
check was drawn, the amount, and Indicating
in the account the person to whom II was paid,
you would not have had all this troubled A.
Well, can't see any difficulty In the world In
the case. Here is the account Of all tho money
I received, of all the bonds | received, and OF
all the certificates have received. There 10 az
account showing my payments, which cores
pond with the amount of money have re-
ceiyed, and have q voucher for every one Of
those payments. Now, where can the difficulty
bel r.
Q. Well, suppose It should appear, not be-
cause there is no such imputatloD, but you
think this is proper system of keeping books
suppose Il should appear that there had been
. check Of $50, 009 drawn, and lt not appearing
upon the face 6f the account the purpose for
which II had been used, Il tdrus out that ESQ.,
coo Is not charged here on this side Of the ac-
count; that indicates as matter Of fact
A. That have $50, 900 ought not to have.
Q.LThst, then, Is $50 600 of receipts which
have been len out on the other side Of the &C.
count A. OF course, IL does; but then there
are, the receipts. charge them; il anybody
has paid me any money that l have not
charged myself with, let them come up here
and show It.
Q. The only object in keeping books is to
keep them so that other persons can ascertain
BY Inspection A. Anybody can 60 and ascer-
tain that.
through your fOuCQeIet n. E1hCtIT.
By the Chairman: Q. Now, take that Itsm
have mentioned. How are you going 70
show Us from a voucher that that particular
money was paid to Mr.. Flbertl a. ! could
not DO IL; but do show have paid out the
money have received, and what have paid
10 for.
By Mr.. Wilson: Q. could make up an &C
count like that between now and tomorrow
morning, which could not prove anything. A.
But suppose ask you for your vouchers. You
ask for any voucher, and will bring I: here;
there Is the point. You ask for any voucher
have charged in my account here.
Q. understand you TO answer Mr.. Allison
that you could not bring him that unless you
went through the whole of FIlbert's accountl
A. / cannot tell what particular voucher ]
paid Floert that day, and could rot If i wss
charged In here, nor anybody else; If had
charged It to Hilbert that very day, could not
tell.
Blythe Chairman: Q. II you had II IN your
check-stubs, could youi A. Yes, SIR; If had
entered what certificates were there, then
could: but in thousands Of instances men came
IN there, sometimes having half dozen eertin-
Gates from different people; would add them
up and pay them. II you notice on the stub Of
nv check book you win find the figures.
BY Mr. Bass @. The result Of Il is, that
II subordinate Of yours had kept his