Omaha daily bee., 1896-01-22

closed In December. 1898, owed the bank
500, 900; fixed the amount at Glenwood at
10000 and have fixed 1t in this trial at
SIS. 800. 81 ?"
The witness admitted that such was the
case and he wanted to make an explana-
ton, but was not allowed to do SO.
Mr., Martin testified that in the Indebted
ness Of Yetzer a charge OF $1,000 was due
on the Mill and elevator Indebtedness.
What page and what book" asked Mr..
Mcpherson, will show the amount and the
ertrles that warrant you in charging that
Indebtedness to Joe Yetzer?"
Mr.. Martin could not name the book and
was finally led to admit that Yetzer's name
was not on the Mill company's notes as
endorser or guarantor and that he had
added the amount to Yetzer's Indebtedness
because there had been an interchange Of
business between Yetzer and the Mill COM
pany. The Mill company's overdraft was
SASS and its note account was 100000. Mr..
MCPHERSON wanted to see the books, wanted
ocular explanation OF Mr.. Martins reasons
for charging the Mill company's account to
Yetzer. He called a bailif and wanted Mr..
Martin to indicate the books that would
show the reason for that kind Of booxkeep-
ing. Mr.. Martin couldn't say what book
would show 1t. The state came to Mr.. Mar
tins relief with an objection that Mr.. Nc
Pherson's questions were not in the line of
cross-examinat.on.
ut is nothing but cross-examination,'
said Mr.. Mcpherson. "The object of these
oily fellows In bringing in this expert tes-
timony Is for the purpose Of arguing before
the jury that when the bank closed on De-
cember 81, 1893, Joe Yetzer owed the hank
SIS, 600 and more and that Isaac D!ckcison
could have looked into the books ana seen
that Yetzer owed the bank hat immense
sum. Now, l want to show that this So
called expert, after working on those books
from five to seven months, cannot show why
nor how nor when he found the figures that
go to make ND the Indebtedness Of Yetzer
and that Isaac Dickerson nor any other
man on Gods earth could not have ascer-
tained the amount of that Indebtedness,
stopping in the bank occasionally, as Isaac
D.ckerson did"
Mr.. Mcpherson was allowed to go en-
with his cross-eXamination and DEVELOPED
the fact that the Mill and Elevator company
had turned over its property and 1000 acres
Of land to the hank and had received a
receipt from the bank for the notes ard
cash to the amount of $500.
UPSETTING MARTINS SYSTEM.
1t was also brought out that Yetzer had
been charged with $40 900 due from W.. p.
Christie and $10 1000 from ]. c. Rape, but
that there was nothing on the books to show
that 1t was a liability of j. G. Yetzer. The
Rape notes were produced in evidence and
Mr.. Martin testified that there was nothing
on the notes to indicate that there was any
Liability of Yetzer on them. Then Mr.. Me-
Pherson wanted to know If the books would
show in what manner the notes would be
chargeable to YetZer. The witness stated
that they would and Mr.. Mcpherson renewed
his almost fearful appeal for the privilege
OF seeing that entry on the books.
Mr.. Martin got around the point again and
finally came out fiat and stated that the
notes were not charged against Yetzer, but
he had found from other records in the bank
that the notes were chargeable to him.
Mr.. Bruce objected and said: Counsel for
defense knows why these notes were charged
to the account of ]. G. Yetzer."
I'VE do know" replied Mr.. Mcpherson.
They were charged for the purposes Of
this case, and no other"
Then Mr.. Mcpherson brought Up another
note that he wanted some light about. Yet
ger and Mr.. Graves were, Jointly liable on a
note fer 50 1867. In his statement Mr.. Martin
had charged the full amount to Yotzer and
had not included it in Graves liability lis.
Mr.. Martin would not say that there was
any entry on the book that the notes should
all be charged to ]. G. Yetzer and none
to Mr.. Graves. .
Two notes for 81. 600, endorsed by William
Hopley and ]. c. Yetzer, were produced by
Mr.. Mcpherson. Mr.. YetZer was charged
with the notes and Mr.. Hopley was not.
Mr.. Martin had no explanation of that
charge. He testified that the notes were
a part Of the cash account of the bank. They
were credited to Mr.. Yetzer, but, for lack
of proper registration, were not charged
to him. -.' a
Then any one going into the bank" said
Mr.. Mcpherson, "and examining the books
would not find that s., 900 charged to the
account of J. c. YetZer?" Mr.. Martin was
not allowed to answer. y.-s -as
A note for s5,525, signed by a. D. Hill
and due to the Cass County bank, was pre-
duced and Mr.. Martin testified that the
amount was charged to j. c. Yetzer, al
though he was not an endorser or guaran-
tor on the note. He testified that the books
would show in a general way that the
amount should be charged to J. c.. Yetzer.
"HaS the amount been charged to j. G.
Yetzer?" asked Mr.. Mcpherson.
1T has not" replied the witness, and
had not been at the time of the closing of
the bank"
Mr.. Mcpherson finally carried his point
and secured the journal Of the bank, show
ing the transaction concerning the Christie
notes, and asked Mr.. Martin to explain the
transaction. The witness gave a satisfactory
explanation of the entries on the book, but
in dong so he made prominent the fact
that the entire transactions Of the day,
covering several pages of the journal, would
have to be gone into to ascertain the amount
of Mr.. Yetzer's business for the day. That
was the point Mr.. Mcpherson was trying to
make. He wanted to show that Isaac Dick
erson, in the course Of his casual visits to the
bank, could not have ascertained the con-
d'tion of Yetzer's account or that Of any
other heavy creditor OF the bank.
BOOKS SHOWED SOLVENCY.
Just before the close of the court for the
afternoon Mr.. Martin offered some evidence
that counted well for the defense and cor
roborated that of G.. H. Robinson, who was
called by the state and was a ~bockkeeper
in tho bank prior to its failure.
You say the books of the bank" asked
Mr.. Mcpherson, Showed that on December
81, 1898, the banks liabilities were
$526, OOO?''
yes, sir"
And you say that the books showed the
assets Of the bank at that date to be $780,
900 in round numbers?"
Yes, sir"
"In the liabilities you include the capital
stock of the bank, 500, 000?"
Yes, SIR"
According to that, according to your fig
ures, II Isaac Dickerson had gone into the
bank on December 81. 1893. and had ex-
amined the books they would have shown
the bank was solvent?"
1.-The books would have shown that" re-
piled Mr.. Martin. "The books showed that
the bank had plenty of money to meet it's
obligations
The state has one more witness and will
complete the presentation of its case today.
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