The San Francisco call., 1897-07-17
CHIEF |. LEES
MADE A WITNESS
Testihes to Theodore Figel's
Two Distinct Bank
Accounts.
Edward Rothchild Shows Up
More Cases of Alleged
Embezzlement.
A Tedious Days Proceedings Spent
Principally in Reading and
Marking Off Exhibits.

Thursday al the trial OF Theodore Figel
before Judge Campbell,
The defendant was in better spirits than
he hal been for long time, being quite
pleased with the inning he had the day
previous.
As usual the courtroom was crowded
with people attracted by the hope of hear.
ing more of General Barnes repartee.
But the day brought forth little but
figures and other dry matter. most of the
time being taken up in reading and marx
ing exhibits.
Edward Rothchild was called to the
stand for cross-examination by General
Barnes. He testified that the books of
the firm had not been written up since
the day they were taken from the store
after l. Hoffman's death.
General Barnes read from his otes that
no credit had been given for $512 paid in
small amounts in certain account.
do you mean to charge defendant with
having stolen that amount?' be asked.
The witness replied that he was in
doubt.
Witness acknowledged that he was not
well informed as to the banking OF the
firm; that during the testimony OF the
day previous he had learned that many
entries W ich he did not understand then
had been explained and had removed evi-
dence of the defendant's guilt.
Have you brought anv papers show
ing other instances of money having been
received by the defendant, and for which
there are o entries on the books OF your
FIR m ?" asked General Barnes OF witness.
az have here a letter from The Dalles,
Or, which contained draft for $685. Is,
dated MarcE 10. 1857. That draft, l see,
was deposited 10 our credit March IS, but
| think l can explain how simple it would
be for the draft to have been deposited
and still an amount equal to that OF the
draft being withheld.
Our total deposits amounted to S1745 80,
a considera BILE part of which was in cash.
The draft, therefore. might have been de-
posted so as to make showing and the
cash withheld.
Here is another letter from Astoria,
Or, showing a receipt for $500 so, for
which there is no credit on our books.
This next letter is from Independence,
Or, showing payments of four different
sums by check-$56S 25 1896, $6l4 and
$541 96. OF all t. ese amounts credit is
only gwen in the sum of $56S %.
From Salubria, Idaho, comes the re-
ceipt for check of S454 SO, which is not
credited.
"a firm, The Dalles, Or, $475 %; no
credit"
at the suggestion of General Barnes all
the exemplars of |. II offman's signature
and writines brought by witness from
New YORK were put IN as exhibits.
Mr.. Rothchild produced letter from
another firm, dated July Ii.
II believe this might be OF interest" he
said. "a bill of $2I 35 was sent 10 our firm
by this firm for this amount of goods. No
one in our store knew anything about the
goods and l sought an explanation. |
ha ha
chased by Figel, charged TO our firm and
sent 10 L. l., Atkinson, 114S outter street.
There is absolutely no entry in regard TO
the transaction in our books.
II think that l have turned over TO Mr..
Ach all the papers L had, including those
signed in full Isaac Hoffman"
Beng shown one of the exhibits, an
swered:
This is the only trial balance book 1
can find, and it ends with Dece m Der 81.
There was another book tnat en- tered into
this YEAR
Are you positive of that2"
al am sure that since the organization
of our firm l have seen another trial bal
ance book than this one."
TIE book held by the witness contained
some ninety-slI folios, only twenty-four
of which were used. Barnes sought to
learn why another book should have been
used instead of The trial balances being
written up i'll natural sequence.
"You must ask that OF Figel," came the
answer.
The trial balance book that was either
lost or carried away by the defendant
would contain the balances oil January,
February and March"
H. Bash, merchant, residing at 20
Harriet street. and partner in the firm
of J. Platt & Co. OF Carson, New, testified
to having paid Figel $500. He produced a
receipt in FigePs handwriting. No record
of the transaction showed on the books.
Chief Lees was the last witness of the
day. H produced q statement of Theo-
dore A. F. gels accounts with the First
National Bank, showing deposits and
Withdrawals TO tie amount OF $l3 328 be-
tween January and February l8.
The cheeks and deposit tags were also
put in as exhibits.
Chief Lees explained that Figel had two
accounts in the bank, a general and
special account.
Ach interpolated that it was not the
usual custom of business man to have
two different accounts. This might be
done, however, when one would care to
keep legitimate account and an embez-
Element account.
''0r business man." suggested Attor-
ney Barnes, "might have q general ac-
count and a special one for special pur-
poses. as, for instance. to draw upon to
build house. or even to pay his poker
losings or receive his winnings"
'Or, a,sin," put in Ach looking
straight at Barnes, wv en- a prominent
professional man wants TO draw against
said special account for the expenses of
separate household other than his own"
True enough" quietly answered the
general
The Chief will resume the stand when
the case comes up Monday morning. He
was asked TO then have with him all the
he required to refresh his
me emory on dates when he Obtained the
checks and tags from the bank, and of the
various conversations he had with Figel.
Horseshoers Make Compiaint