Arizona republican. [volume] (Phoenix, Ariz.) 1890-1930, 1895-04-04
A NEW EDITION.
Something About a Set
of Mercantile Books.
A Revision of S. Good
mans Accounts.
The Commission House and
the Bank of Tempe.
the Third Day of Coodman's Ex-
animation Brings Other Com
plIcations to Light.

The third day has been spent in the
examination of S. Goodman, the COM
mission merchant charged with en-
bezzlement and only one witness has
been put on for the defense. That wit
ness was the defendant whose testimony
began on Wednesday afternoon. His
direct examination closed yesterday
morning and the territory took turn
at him. A demand was made for cer-
tain book needed to throw light on
transactions concerning which the de.
fendant had testified.
That book was blotter and it was in
q safe in the commission house and the
safe also contained other property un-
der attachment. There was still, or
there was supposed to be still other
property in that safe which R. E.
Daggs, who has another attachment
suit, desired to see.
There was only one man on earth who
knew the com mbination and that man
was Mr.. Goodman. He offered to pro-
duce the book desired and went after
III. liz IcbuIucu WlLuOub III anu shlQ III
explanation that he wasn't running a
kindergarten for dissent minating instruc-
tion on the subject of safe com binations.
He said that while he was turning the
knob this way and that he happened to
look over his shoulder and discover two
of the Daggs brothers engaged in
study of the figures and b S movements.
He stopped.
It looked as if the .ook couldn't
be produced without the Hid of
dynamite, but at length an arrange
ment was made by which Mr.. Goodman
and Sheriff Orme should go after it.
The sheriff agreed to it on receipt of an
order signed by R. E. Daggs directing
him to procure that book and touch
nothing else. Mr.. Daggs objected to
the wording of the order believing that
it was waiver of his rights under the
attachment. The other side with a
show of anger declared that it would
not be made an instrument in the hands
of Mr.. Daggs to get at the interior of
that safe. Mr.. Daggs finally signed the
order and the sheriff and Mr.. Goodman
got the blotter.
That volume showed only one thing
conclusively and that was that bust
ness college ought to make money in
Phoenix. There was record of one cur
ious transaction which would puzzle the
oldest accountant. As shown by the
books supplemented by Mr.. Goodman's
explanations it appeared that at one
time the commission house was in need
of a carload OF hay. PIP. Daggs told the
defendant that a man named Humphreys
could furnish it. Humphreys did so,
the hay was shipped to Los Angeles
and from the sale of it there was realized
$72. Humphreys was to receive $40 80,
which shows that the mlddleman
derives a profit from transactions in
alfalfa and agriculturists will please
take notice. But this is reportorial
diversion. 1t happened that Hum phrevs
owed Daggs $50 and Daggs had in
structed Goodman not to pay for the
hay. Humphreys appealed to Daggs,
told him his family had nothing "to
eat on" whereupon Mr.. Daggs relented
and gave him an order upon Goodman,
who paid him for the hay $4O.5O and
charged the amount to R. E. Dages,
who does not appear to have been I'M
plicated in the deal. The territory
asked the relevant but somewhat ir-
reverent question why this sum had not
been charged to the Almighty or any
body else as well as to R. E. Daggs. In
view of the circumstance that nobody
appeared to have been credited for the
hay coming into the business it is diff
cult for a bookkeeper to understand
how the equilibrium Of the books was
maintained.
Mr.. Goodman explained that this dis
position of the transaction was made at
the suggestion of P. P. Daggs, who was
desirous of concealing his light as a
commission merchant prince under a
busbel.
The audience was as much in the
dark as ever after this explanation but
the prosecution pretended to illuminate
it by limiting that the charge to r. E.
Daggs' account was made for the pur-
pose OF reducing the size of the 1921
rent account, on which the charge OF
embezzlement is founded.
The subject OF the books led from one
thing to another until Prosecutor Milay
discovered discrepancy in accounts
which induced him to inquire if the
books now in possession of the firm had
not been purchased last November and
if the record contained in them had
not, been copied from other books
which had been destroyed.
After an hours prosecution of this
! suhiact tho n dofendont admitted fhot