The San Francisco call., 1897-07-15
Attorney Ach's Severe On
slaught Upon Theo
A. Figel.
Damaging Receipts Presented
From Every Part of the
State.
The Banks Statement That Defendant
Never Deposited the Money he
Signed as Received.

second days inning yesterday, and
hard ordeal, too, it was for the defendant
10 go through.
Attorney Ach, who conducted the ex-
animation, introduced receipt after re-
ceipt gathered from merchants all over
ths state showing the suspected book
keeper to have received thousands of
dollars, no record of which appears on the
books OF Hoffman, Rothchild & Co.
Edward Rothchild. mem Der of the firm,
who was heard the first day, resumed the
stand.
note for $3.50 to the firm, paid last
January, and another for $500 we're intro
duced. They were made by Fannie Gold
eela. These sums, although receipted
Tor, do not appear on the bank deposits.
general receipt, bearing the name OF
A. NJ. Williams & Co. OF Dalles, Or, did
not ngure either in the files.
b. r. Gilman, another customer of the
firm, sent receipt in Figers handwriting
TO Ach for the sum of $3.50, as did Hale
Bros. OF this City, with receipt for S277.
This evidence Ach announced was intro
dGced with the idea of bringing special
embezzlement charges against Figel in the
future.
Resuming the witness-stand after recess
Rothchild identified a number OF other
receipts as written by Theodore A. Figel
10 customers who had made payments 10
the firm of Hoffman, Rothchild & Co.,
copies OF which appeared nowhere in the
letter copy files.
The first receipt made out in the name
of Cornell, Oliver e. Co. was for total
credit of $3l3 20, OF which $20i as had been
received IN cash by Figel, the mainder
being the discount.
Rothchld also identified the firms
receipt given by Theodore A. Figel for
Sl462 IS on June l. 1896, to Miner & Co.,
no record OF which appeared in the copy
file. The testimony given by FigeI at the
Coroner's inquest as well as his personal
statement to the witness upon his arrival
here from New York was that the Miner
A. Co. receipt was given on June 3. Wit
ness further stated that the cashbook of
June 1 showed no record of any $1482 75
being received by the firm.
A draft covering the $I4S2 rs was pro-
duced in evidence. Chief Lees had re-
celved it from the Chemical Bank of New
York, upon which it had been drawn
through the First National Bank of Hepp-
ner, Or. June 10, 1896, by Theodore A.
F1gel in favor OF b. Joseph the indorse-
ments of both appearing on the back.
Referring to the cashhook, Mr.. Roth
child testified there was no credit then
given any OF the parties involved.
The reception $3.50 given to u. Siegel of
Los Angeles on April IA. 1887, followed in
the same way. The witness could find no
record of the amount being received at
any time from that customer OF the firm.
Attorney Ach branched off from the re-
ceipt line OF inquiry for while, return
ing to it later in the afternoon.
The checks which Eigel claims 10 have
given Isaac Hoffman from time 10 time
were made the subject of the testimony.
Witness Rothchild said that although
he had searched for the Cancelled checks
Shnnld haxya ham hu
keeper Figel when returned to him by the
bank, he could nowhere discover one for
$500 drawn April L 1897, in favor of l.
Hoffman nor one for $239S drawn on jan
usrv % 1897. in favor of the same party.
Witness identified the permanent cash
book of the firm, upon which are made
the entries from tue petty cash books, the
entries ultimately being carried into the
ledger.
These books, Attorney Ach stated, were
produced to show in what sums Isaac
Hoffman usually drew money. Follow
ing are the sums and dates as shown:
February $40, $50; March-S5 so, So 25.
So, S35, sos, S12 so. $40, 50, SO So, SIS 90.
so cents, S5. So. $40, $50, SO, SIS, $i2 So
$40; April-$35, 81, So
The amounts, witness said, were all ir
FieePs handwriting. At the end of the
month these tags were entered in a lump
sum in the permanent cashbook.
IT was a third partner in the firm, each
partner having an equal interest" stated
Rothchild, being examined further.
There was credit of about SAT, 600 over
and above the two-thirds interest of the
Hoffmans in the firm, and at anv time
they could, if they desired, nave drawn
out any amount they desired from that
surplus.
My duties in the New York house con-
sisted in looking after the firms business
and lly sion oh
Ny associates had positive aversion to
body but member of the firm sign
ing checks, so we always managed to
have some one OF the firm in either
place.
1.-The trial.balance book is missing from
our firm. 1t is a most important BOOK,
showing all balances OF accounts. Every
employe in the house has m ade personal
search, but truitless one, for the book.
Theodore Figel has sole and full control of
the trial balance book. Any embeZzle.
ment could be traced with more facility
by a glance over the trial-balance book"
Louderback-That book. your Honor, Is
part of the bookkee ping volumes in the
possession of The firm. They should pre-
sent it. The defendant has not control Of
that book, especially since all the books
nave been taken from his possession
The first thing upon my return was to
look up the trial balance book 10 check up
The accounts, IeBuueu hOthCulus i
could not find If, and it is not now in the
possession of the firm
The producing OF receipts written by
FigeI was again taken up. The first was
one for 1896 90, dated April z, 1897. in favor
OF G. P. Bishop. the witness testifying he
could find no record of that money IN the
firms books.
The receipt for $22s6 20, made Dece mbeIr
2l, 1896. in favor of Weinstock, Lubin d.
Co. Of Sacramento, and a letter to that
firm from Figel acknowledging the re-
ceipt OF the coin, was produced. witness
could find no record OF the money being
received by the firm.
81 went over Figeis statement OF Janu-
ary," said the witness, land see that
amount as still being due US from Vein
stock, Lubin & Co."
Attorney Ach produced letter from
Figel 10 witness dated April, 1897, show
ing the condition OF the firms business at
that time and especially the standing OF
its bank account In this letter the toll
lowing payments were said 10 have oeen
made in March 1897. 10 ne bank: $l500.
$500, $1,000. 5000. $500, $500, $1,000, $5OOo,
$500 and 5000.
Witness testified that since his return
from New York he had secured state
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