The Portland daily press., 1900-03-01

A.-sss. 5000
Q-And the amount In the tickisr iss
A.-ss4. .sfo.so. . difference Of twenty
csnts.
o-Tnis entry In the tiekier Il In the
handwriting Of Mr.. Desrins is 10 mott
| Ayes.
o-whss diffsrsnt amounts comprise
thsss itsmsf
| Al dent know - I can tell.
| Q-How did Mr.. Dsering figure mp his
cashf
| A.-Bs figured 10 up from the several
Items In the cash drawer.
| Q-whst ID this amount Of sa8, s5s 30
which appears hersf
A.-The collection aocoust
Q-Your own trial balance for Nov.
| LIST IL the 6ame a. that Of Mr.. Desrine.
isn't itf
Alt WAS taken on the cash book.
Q-On Nov. 1ss the cash was 20 csnts
short. On ether dates up 10 Dot. s1ss II
was % wasn't itf
Ayes.
Q-who balanced the cash ON OCT. 2isti
AL did.
Mr.. Frssnan asked Mr.. York . great
many questions - 10 the items on the
cash boob. Mr.. York said he entered
these itsms In shs book ~ be took It from
tbs memoranda ON the outsids OF the
envelopes which contained the collsotion
coupons, eto. -
Mr.. freeman ssksd how the shortage
| A. ...h -. ~~~-A><4 - sns t.roh. - NJ
York said 10 VT .piaesd 10 the profit
and loss account and also In the suspsnss
ao,ounts. MIR. Desring did mot always
report the cash shortages 20 him unless
they were Of large amount Mr.. York
said thsre were three methods OF oharg-
ing on shortages In ths oash book. Mr.
FREEMAN referred to . particular short
age Of ~ which appeared ON the o. ssh book
ON Got 20th. which mad been entered on
the "ouss" book By Mr.. York. Mr.
York went on TO say that Mr.. Desring
was on vacation for two weeks In De-
tobsr and he kept the books during Mr..
Desring's absence.
Q.-When did this shortage of S9700 In
| the ce sh occur?
Al don't know. think It occurred
prior to Nov. lst.
Q.-why do you think sof
Alt Is my belief that 10 had existed
for some time.
Q-Do you think 1t occurred prior to
Oct. 1stp
Al haven't the sligbtsst idea.
Q-Do you think 10 occurred while you
were In charge Of the booksP
Al don't know.
Question by Mr.. Vsrrill.
Q.-Can's you tell whether you stole
t97C0 CT not?
Ayes. or course did not.
Q-You think the deficit was there
when you had charge Of the booksa
Al think go.
Q-Do you think Mr.. Dsering knew
thisp
A. don't know.
Q.-How ives IL possible for the cash
to appear to balance when 10 actually
didn's balanoes How would anyone 60
to work 10 fool your By the extraction
o. coupons from these snyelopssi
A.-No. 1t seems to me that IL was done
BY deduoting from the collection account.
Mr.. York explained In detail the method
or keeping the cash account. A canvas
covered book Was ussa in connection
with this collection accounts. In answer
to questions by the referoe, Mr.. York went
or 20 tell how tho shortage was finally
dis s,overed.
"I found certain items in the cash
drawer which knew ought to appear In
Al
appear and had the collection slips gone
over and verified, and then found the
slips called tor mora than was shown In
the Gosh.
Q,-During October the amount Of
that collsotion acoount varied from
$53. 900 down TO $4,000, didn't itf
Ayes.
Q.-And during that time there was
$40, ,0O0 shortage in that item?
Al presume 30.
Q.-So on October goth, when you had
charge of the books this g.. coo was not In
the collection account. in other words
one third Of 1t was wrong?
Ayes.
Q-So II MIR. DeerinR was the soause Of
this shortage he must have gone away In
October. 60 leaving In your hands doou-
inents which by an hours work you
could have discovered this shortage of
almost $4,000?
A.-Yes.
Q-And be was away Q full week?
A.-Yes.
Q-On each days entries on the cash
there appears Items from the individual
deposits.
Ayes.
Q.-And there items had to be entered
In the cashr
A.-Yes.
Q.-Ths cash varied with the items In
the individual deposit ledger from day to
day and could be verified In this way.
oouldn't 1t?
Ayes.
Q.-what were the discrepancies In the