The Daily bulletin. [volume] (Honolulu [Hawaii]) 1882-1895, 1888-04-27
Bargains in EmbrOiderieS,
The Arcade-EGAN & co.

SaJlSlleu JnaJ all lHSpSCJlOu VI IllO
books would satisfy me that every
thing was straight. The next morn
ing at 8, as the time appointed
for such inspection. l went to his store
the next morning about 8 o'clock. |
found the defendant up stairs with
number of the books of the firm
spread out before him. Mr.. Lish-
man was there. MI. f. G. Macfar-
lane showed me up to the room.
The defendant and Mr.. Lishman
were present all the time or nearly
so. l made an inspection of ii.
MS account and also Hayselden's,
and was assured and say rs a matter
of fact, that the goods designated as
Government gin, were not charged
to II. MS account. found the
goods charged to Mr.. Hayselden's
account. The debit was not enter
ed in the ledger until April, 1886.
The entry is under the date of
April 2Oth, 1886. l was shown the
blotters used by the firm during the
month of January, 1886, and was
informed by Mr.. Macfarlano that by
using the blotters on alternate days,
the book-keepers could enter up the
charges without interfering with the
making of entries. L was shown
woere all this liquor was entered in
one blotter. 1 saw the first item of
the account, page 423 is the first on
which any entry was made. This
entry was on February 2, 1886.
Further on in the book were entries
of previous date. The last nine
pages of the book contain these
liquor entries. l saw the same book
again the day the defendant was ar
rested. The account of Hsyselden
debited on the goth of April, $1749.-
50. There is no credit against that
until October 21st, 1886. There
were some small entries against
Hayselden's account, but the large
debts and large credits were in diff
ferent ink and different handwrit-
ing. On the 21st of October, there
is a credit of $4,000 to Hayselden,
and l think it is divided into two
entries of $1,000 each in the
journal, on page 3O6. 1 found en-
tries there corresponding to entries
in the ledger, each for 81, 800. The
wording of the entries struck me as
peculiar, and asked for an explain
alton. The entries were "Macfarlane
& Co. Cash. F. III. Hayselden,
his order on the Custom House for
liquors on which there was q re bate
of duties-$1500."
Also, one similar to the above.
&c. w. Macfarlane & Co. Cash.
His order on the Custom House,
used by them in payment of duties
at Custom House"
Mr.. Macfarlane made no explain
in regard to this transfer to Mac
farlane & Co. to me. l said that as
far as your books are concerned,
they are just exactly as you have
represented them. The only eX-
planation made was that Macfarlane
&|Co. needing liquors from the Gus
tom House used one of the orders
in that way. The remainder Of the
account $1749.35, is credited Sep
TENDER IA, 1886. On page 423 of
the journal 1 found this entry:
"Sundries TO F. H. Hayselden-
S1,749.35."
1t was explained by three sub
entries, which aggregate 81 1895.
Mr.. Lishman said that these goods
were not drawn from bond on the
dates when the orders were given,
but it has been the custom to hold
the orders for weeks according as
the stock is wanted. The orders
are sometimes signed in blank, and
then Mr.. Lishman would fill in the
] list with goods that were most need
ed for use or sale. Those 3 orders
before the Court were referred to as
the Hayselden orders. / made this
memo at the time. Hayselden or
ders were 81, 749.35. 1 had SUBJ
I sequent conversations with Col.
Macfarlane, one in particular in the
hall of this building, when he urged
the withdrawal of my objection, re-
ferring to the manner in which his
books were kept. The liquors in
Exhibits A, b, and G were used to
replace and balance the account of
the election gin.
Cross examined: / don't know
how | made mistake in date, unless
it was so near the New Year that it
was in my mind that it was 1887. l
again saw the books and satisfied
myself that l had made mistake in
| uritinn 1897 inStaad of 1896