The Providence news. (Providence [R.I.]) 1891-1906, 1897-03-03
FOR IT.
Continued from Page ~

and tho Steinerts on the books In book
keeper Bcach's handwriting. -s,,. 81 .ea
MorrislJ Fitzgerald, public accou untant
for seven years testified he had done tho
public work for Boston AMI had done
other public work for six years. III
fictitious assets were repeatedly inserted
in books they might be used for two pur-
poses One To initiate the profits and the
other to conceal distractions. Witness had
examined the Steinert books I'm n rough
way and had noticed Irregularities. The
accounts were forced and not balanced
properly. Witness described the technical
way I'm which he ascertained the irregu-
larities In the books.
False entries reduced the profits and
instead Of profit there actually was a
loss but the books showed otherwise. The
witness told about his cash investigation
showed that checks had been deposited
In bank for which there was no record on
the books. There was an approximate
difference Of $1,000 in the cash account
according to his investigation.
There was supposed income. Wit
sion of receipts on the cash book amount
ing to over 300. There were deductions
from the bank slips Of about S1l00 which
did not appear in the cash account. He
said there was deficit of mt least S2o00
during the period from September 1891
TO September 1892.
Alexander Steincrt recalled. He exam
ined the slips showing bank deposits dur
ing 1891 and 1892 and stated they were in
Mr.. Armstrong; hand writing with three
or four exceptions. Mr.. Armstrong had
the power of attorney during 1892 to draw
checks on the bank. There Were no
duplicate slips kept by the company in
this city
The defense rested.
MIR. Robinson was recalled and incross-
examination by Mr.. Pearce said that in
September, 1892, when he was examining
the books, while in the presence of Mr.. and
Mrs. Mann and MIR. Hume, Edward
Mr.. Armstrong.
In REDIRECT examination lie said that he
did not remember any particular inter-
view in which such conversation took
place.
Mrs. Joseph Mann testified that Mr..
Robinson in her house and in her pres
ence, in September, 1sg2, said that Edward
Steincrt had called Mr.. Armstrong IA thief
and embczzler end would have him ar
rested
Joseph Mann recalled. He said that in
1872 duplicate bank deposit slips We're
kept. He examined the ledger showing
the Banigan account and said the altera-
tion from 500 to 1926 was b, ,use the sale
Of piano was involved. Mr. Edward
Steinert wanted to get $500 for a piano
sold to j. Harry O'Neil and the Banigan
figures were fixed TO 500 for that purpose.
This was TO show to Mr.. O'Neil that Mr..
Banigan had paid $500 for his piano; all
teaches got discount. A purchaser who
objected to his bill received the regular
discount without question. Mr.. Arm
strong had authority to change the
figures. Pianos sold were kept in
tune for a year. Whenever purchasers
objected to paying for tuning in the
second year the custom was to make no
charge Discounts were not always en-.
tered on the ledger. 1t was single entry
bookkeeping and it was not thought nec-
cssary. In discrimination he said the
discounts were sometimes put on the led
ger. Witness said that he told Mr. o Neil
that Mr. Banigan's piano cost $500 and he
showed the charge to prove the price.
The charge was $500 and the change from
1925 was ordered by1Mr. Steinert.
Mr.. Mann continuing his testimony
after the noon recess, said that mahog-
any cased Weber piano would he worth a
little more than rosewood or an cbonized
case. He read the entry on the book and
O'Neils piano was Weber mahogany
case and the charge was 1926
Mary Tattersall testified that she paid
$40 for an organ at Steincrt's i'm 1880 1t
was paid for on the instalment plan.
She sometimes paid money to Edward
Steinert Alexander Steinert John Ames
and Mr.. Armstrong She identified the
receipts for the payments
Mr. Beach MAS recalled and testified that
he was familiar with Armstrong; hand
writing Some of the entries on tie ledger
were in different handwriting from Mr..
Armstrong;. He said that the firm was
more than liberal with discounts Ho
explained certain charges on the books,
the which defence claimed were shortages
and contributing to the evidence of en-
bezzlement.
A typographical error in yesterdays
report made The News say that "no"
exception was taken to Judge Aldrich's
ruling. 1t should have read that "an"
exception was taken.