, 1885-02-28
WAYS OF D~EFAUITERS.
POPULAR SYSTEMS REsoRTED TO BY
DISHONEST EMPLOYEES.
h Happens In the Happy-co-Luohy
Business Houses OF This COUNTRY
Merchants and Banken who
Strain Human Nature.


- - AATct r
~ u nc
~ go - op'nin somo sanue, *
49, .ssenrs- .sa' I - narog
- N"s"' ~ Guy IN mmcn uS-
-.a.sLr - Ssr.S- P'e 10
conSarvativa hrsina~ en~-ns ~ rn-i.-S
md soo,1and 80 ~ dashtru M
l,cluv bons.u ~ Amsrfss Ia 49,
h,sina,s ~ oraat R-,.fn - ,he--
succeod. IN Father anil II ,ra,nad H. ~
onrtin1-hons frn,n "a a.r,r - IN ~
datsIi. - ,ho IN. -
atss and no o,s cnn 49, Z csnt, ,v,thc~t
baln1 found ont mn hera . shra,v5 n,en
establishas an an-orrnous n,Inas- ,vt,hn,.,
living anv nort ~ ia attontion - H. ~,
Ina ~ a. 90 -, all - ~ arnaora. ..,.t.
rccolva 4 beg0arsv aIIowanca II q scsrca1s
10 10 wondered that thew add 10 tb,ir [sslary
bv theft
a.f,.t o.A
4, a~crsa ~ ths.1r III ,hrr - ~,
"a conuoisa~atan who..oa~a- - -
a,,sns o- ~ ha,La. ~h~ ~. - -
saa a,srL 80 1870. - Se1 saa "o{
~ hondttn~ asoo 900 ~-s.~
- ~ y'aI, ~nou' any
sn,niovar rhe a~rs.,- eJa,,,v pSa,ia nu
~ 1erva,,s accpsIf,,e 70 ~ ros,~,ssrn,,
IN nlaca The loosa ara in.daorote s-Sta
~ soma firms ara ama-ing Tdon -. b-ina.
there "a a LARGO a-,ahlirh,nant n, chiaaae
wh.r. n .rnrfoy.1 r. noss,sr. -"r
cc,Is not stasI tho,s.rds - dat1.-e-~
voar
aTA.~
- ~. &"1' Y, uo.a-
r,.t - - "N
st--L-.-- 49,
s,,nross ha haa ~ ~,
horie 49, ar .n1--e Vu' r a
d,s~ s-aas.au., np'oye ina'
shey ~" ssh~os puieiy ns-
dslsga,ad "a drsw ~ ea.-rsu S,
Il. zach man ,y,tb his 49, H. IT,. ~.
mistake makes M %foating saoo tvs,ssS -,
so75. The nroprIetor Iooks over the roll az.
serves the eorrectness IN each itan, az,
tba footing Tor gra,tni ard dr.w. ~. -.
FOR soQo. TIN voung man nn,s he ~aal1~
stipend Of eacb nerso1 In an envslono az,
a snynlns az ala and aI.covert,o N
pocketa that amount Than he reaac,s .hs
a fool he hns bean 10 live ON IA ! ,no,+h
,vhan bv a careful blundar avarv waar
he might easily double M income Ths
augeestion Of accident a turnad inf n svs-
tenn and Mo hacornas q ra.,,lo~ daf.-,.y~
The nreservation az tho nav-rolls on-ht =,
eourse 10 he Imnarnave mt a. = maSar -
fact ha nuia,lv dastrovs M a-dane-~s ~.
crime. which IA newer snsr.ctcd urtiI ~
drain IA felt bv tba Arm or M orr s,r,a -
living hctrays him. Even after he know
him.elf to 10 suspected no will NOT ston bis
thieving. Having acquired certain habits
and associated himself with certain com.
panions be will not reduce his expenses. but
sets himself To invent some new moie IN
cheating. Fearing to betray himself bv in.
correct f~ootinRs. he begins to inssrt in tho
payroll the names of dead men, or thosa
no longer employed In the house. Bv This
rnse he srcceads in deferrinn the dav "a
Judgment.
~The Il harder IN datao, ,,,or
tina ev.tomatic dosani.a~ heoS~~
will sometimes enter ali items eorrectIv in
his cash book. but when no comes 10 Do~t h,s
accounts will doctor tho ~footinos ia Win
enter a debit for general expenses. with
some hIeroglyphics intended 10 particnlariz,
the item OF expenditure Instaad Of tho
correct footing OF $a1S o. he will writa
t4t8 "a, get his voucher. and pocket sion
After a month or 50. when the items ara for
gotten, he will turn back and urefx tina
figure | 10 some ono OF them making INA
footing apparently correct. No one can az.
plain his abbreviated notos but bimseIf and
70 he feels that he has covered M tha tracks
OF Lis dishonesty. He taxa his chance, of
heing called to answer for his account,
during the month past
aTLe expert will readily aatact ,h. d.oa,,
II 4 lmposslble far n man. aftar t,,a lsr~e =,
a month. 70 change ma figures A Ia 10 III Eo
without enabling a praotiosd ave 70 recor.
niza the inserted dirit GnneSaur 81 -
truding figure Is dried with a blotter vyhile
the rest Of the page has bean allovnd IN DRY
by evaporation. When the plan Of defalha.
ton Is once made out the details can bel fol
with ease. Ii will generally be found
that the false entries occur at the same tlme
IN each week or month. and wa hive onlv h
to that date to find the inc itabls treces
nf guilt
.An old trick 4 the usa Of c,rbon nanar =,
voucher. A mambar ~ ~ a.,
his % x, on tho vonchar ,rasant.I
10 him. and tho bookkeenar havin7 caraf,Iiy
inserted his carbon papor undernaath "a
two vouchers for the same al. Ia has In.
date blank. and after,yaris ans n nm
with any date ha nlaas,s 7 had s,ch 80.
not very long AGO. and I detected the rasa
moment / sot INV eve, on one ~ tbe
That strataoem a rather stals
and has gone ont of fashion
MANY Of the defalcatiors are ,ba ras,,,, .,
tonspireov. Those Who ora emnlovad 10 az,
as checks upon aach other nnol is~,ss an5 Al
yilo<he profit These casea ara har5 10 10
~ as tbe accouutr an oftar ,arsaa.lv -
A. NJ