Ottumwa semi-weekly courier. [volume] (Ottumwa, Iowa) 1899-1903, 1900-11-15

book.
Dunlap stared at the reporter in
amazement. Sturgis smiled slightly.
81 met the gentleman yesterday aft.
ernoon," he explained.
"Oh, that accounts for it," exclaimed
the banker. II see-but-but, then,
how comes it that you did not know hia
name?"
"He did not tell me his name," said
Sturgis, gravely, "afld did not know
until just now that he was employed in
the Knickerbocker bank. How long
has he been with you?''
"Neariy 90 years; but only for the
last five years as head bookkeeper."
Il suppose you have every confidence
in his honestly" asked the reporter
looking critically at the diagram be.
fore him.
"Of course. Such position is mott
given to man unless his record is ex.
cellent."
And yet" observed the reporter, re-
fiectiyely. opportunity sometimes
makes the thief"
"True; but the duty of bank presi-
dent is to reduce such opportunities
to a minimum" said Dunlap, somewhat
pompously.
"Quite So" assented Sturgis, land
this you accomplish by"
by having the books examined PEI
riodically," answered the banker, rub
bling his hands together with calm sat,
isfaction.
II see," said the reporter, who had
now finished his sketch. "Do the em-
ployes Of the bank know when an exam.
nation of this kind is to be made?"
"They do not even know that such
examinations are made. No one but
the accountant and myself are in the
secret; for the overhauling of the books
is done entirely at night, after the banls
is closed
4Have the books been recently ex-
amined?" asked Sturgis. carelessly.
"Yes; only last week.
"Well?"
"They were found to be all right, AZ
usual"
MAY ask by whom?"
"By Murray & Scott, the expert nc.
countants."
"Was the examination conducted by
Mr.. Murray or by Mr.. Scott?''
by neither. For many years the
work was done by one or the other Of
the members of the firm; but since
their business has grown to its present
proportions Messrs. Murray and Scott
Sarenolonger ableto give personal atten-
ton to their customers. For the last
two years they have sent us trusted
employee, Mr.. Chatham-Thomas Chat.
ham,"
YES" said Sturgis, who was appar-
emily wool-gathering.
A silence of several minutes followed,
during which the reporter thoughts
fully inspected his collection of micro-
scopic odds and ends, while Dunlap
beat the DEVILS tattoo upon the desk.
Presently the reporter spoke again:
DO you know young man, about
| five feet eight inches tall, with fiery red
hair, who affects somewhat loud
clothes?'
"Why, that is Thomas Chatham. You
know him, them"
81? No; l never heard of him be-
fore"
.Then, how on earth do you
know"
HE has been here recently"
"Yes; told you he had been here last
week; but"
mo; / mean he was here yesterday
afternoon" interrupted the reporter.
mot to my knowledge" said; Dunlap,
incredulously.
~ thought as much, sturgis replied,
quietly; "but he was here, for all that"
The banker looked perplexed.
| snow, another thing" continued
Sturgis. 81 notice in the bookkeepers'
department an announcement to the
effect that on January 2-that is to
say. to-morrow-a new system of book
keeping will be adopted. Would this
be such as to bring to light any ir-
Irregularities that might exist in the
books?"
'Yes; it involves the transfer of each
bookkeeper every month to different
set of books. But fail to see the drift
of your questions"
'You will see it presently. Have you
examined the safes this morning? 2"
| LES, Ouc VI Vic uISG tuluSS ulu1
after you allowed me to move at all,
was to examine the cash safe"
"Ah, yes; the cash safe. And you
found its contents intact?"
Perfectly" said the banker, tri-
umphantly.
"But there is also safe in the book
keepers department"
at contains nothing but the books,
| which of course would have no value
to anyone but ourselves"
"You have not examined this safe2"
"Why, no; L"
'If you have no objection, I should
like to see the interior of that safe. I
suppose, of course, you know the COM
bination of that as well as that of the
cash safe?"
"oh, yes; the combinations are
changed every Saturday, and of course
Lam always informed of the new COM