The Helena independent. [volume] (Helena, Mont.) 1875-1943, 1893-07-08
FIGURES WERE ALTERED.
A Difference Of $31, 700 Discovered
in the Footings q the Harris
Ledger
William Muth Found the Altera-
tons While Checking tho
Tootinga
He Exansiusd tha Hooks
Last April.

II came ont In the Harris assignment
case yesterday that the books Of the con.
corn had bren tampsred with. William
Muth was the first witness on the stand
yesterday. He has had ths books under
examination since last Wednesday after
noon. The books we're given to him for the
purpose of comparing tho journal entities
with the ledger because they had failed TO
correspond during his examination before
he went on the stand the othsY day to- tss-
tify as to those comparisons. In reply TO
questions from Judge Mcdonnell, who yep-
Sssents ths eastern creditors. Mr.. 4uth
testified yesterday morning that he had
discovered tRu o. In the vario % ledger col.
umns that had been erased since his former
examination OF the books last April. and
that these erasures made the foot
inzs Of the ledger correspond with the
journal. He esid there Was n difference
in the footinas OF tho : credit side Of the
ledger between the present figures and
those when he examined the ledger last
April of 1911, 700 md that tho credit side Of
the ledger was less By that amount now
than IL was In April. The witness said that
at that time the total figures were $685.
850. rs; that now they were shown to be
$6O7. 669. Is. making q difference Of e31.70 0
He said that the difference had been oaused
by tho ernsures mentioned. Tho drst eras-
IRE occurs Of rage SO where the figure 'b''
in the thousand column has been erased.
AT the time OF the examination Of the ac-
coupt In the ledger under date Of JAN. 1
1887, there was an amount Of $3.50 that
now appeared a. $3.50. MI. Muth said the
erased figure coald be seen with the naked
eye. The ext erasurs IL under date
Of April 6. 1887. on tho same
page OF the ledger. This erasurs makes i
difference OF S. 700. Mr.. Muth said whom
he made his examination In April the
feores were $5,712.oa. and that they ale
30 OF the merchandise account under date
of Sept. 30. 1887. The figures ~" and .U''
ave been erased. making . change of 81
600. Formerly the figures we're S4.038. rs.
sni now. Mr.. Muth says. they appear as
$33.76. Hs ssys she original figures can be
seen with the eye or with . %magniiyina
count under date OF Oct. 16, 1888, the figures
"a" and 'U' have been removed, making o
difference Of $1,000. Tbs figures were
formerly $7,O15 and now they are $15.
Under date of April 30. 1889, on page III,
occurs the next alteration. The figure ~
in the thousand column has been erased
from the amount of -. 4S7. 10. leaving The
figures $487. 70 and making a difference 10
the account Of $4,000. On page 142 Of the
ledger under date Of Dot. q, the figure '6'
IN the thousand column has been removed
from the amount Sc. 70. leaving remain
ference Of $4,000. Mr.. Muth said the total
amount Of these alterations is $8l, 700 apd
that they all appear on the credit side OF
the ledger. The .erasutes In the books were
shown to the jury. The witness said that
he discovered the erasuIes on Wednesday
evening last in checking up the fo0tinRs.
In this work he said he found tho footings
would not agree With tho original foottnes
made in April. and upon going over them
carefully he discovered these dim eIasures.
He said he did not know who made them Or
how they were made except that they ap-
instrument. Mr.. Muth also testified shat
Mrs. Bathsheba Harris Invested Sc. 700 In
the business and drew out $l2. Ob9 and that
Ben Harris drew out $l5.3H.
Judge Bach cross-examined Mr.. Muth
closely as to how the erasures were discov-
time he examined the books. He said
Judge Mcconnell and Milton s. Gum were
present part Of the time. II was brought
out on the cross-examination that the en-
tries in the journal and cash booksof these
altered itsmsi in the ledger were similar to
the altered items themselves without show
ing any evidence of erasure.
Noses Morris. the assignee, testified % to
the basis of the inventory made after The
assignment, which was the cost mark Of
the goods in the store, or the cost in tho
enst and freight added.
Il. I. Gaines. the agent of r. G.. Dun &
Co., testified as to . conversation he had
with Ha,yis whom he made statements to
him of the financial condition OF the bust
nsss. and that he told Harris these STAGE
ments were the basis of the rating in the
Dun book for the benefit of creditors.
Dr.. w. M. Billiard was called % 4 chemist
to testify AZ to to the erasures and said
they appeared as described by Mr.. Muth.
He said he could not tell whether the ha-
ures that appeared under the srasures were
written with ink or pencil unless he made q
chemical examination.
A.. l.. Smith. cashier Of the Montana Ma
tionnl bank. the last witness Yesterday,
testified that on Sept. l. 1891. B. Harris had
a credit in the bank Of $373 and that on
Sept. IA. or at the time Of tho assignments,
the account was overdrawn 1900 and that
b. Harris in addition owed the bank GIG, 900
on three notes.