The Minneapolis journal., 1902-02-05
ACCOUNTANTS A TALE
Megaarden's Bookkeeper Is Placed
on the Stand.
DOESN'T SHOULDER THE BLAME
of Bookkeeping In the Sher-
49, IFS Office.

y. r. Blitchfeldt, bookkeeper for Sheriff
Megaarden, and the man who many sup
posed had been selected as the scapegoat
1or Mr. Megaarden, was on the stand this
morning. His story was not damaging to
himself 1t showed that the search for
scapegoat must be pushed still further.
. Sheriff Megaarden himself was also on
the stand, having been recalled by County
Attorney Boardman. Mr.. Megaarden said
ne had received no communication from
the bank examiners Office regarding the
fees of his office. Moreover, there had
been no examination Of his books by the
bank examiner. Had there been any such
examination or report he would certainly
nave remembered both facts. ..
halt was called to permit number Of
Well-knoWn citizens to testify with regard
to Sheriff Megaarden's reputation for in
tegrity, honesty and veracity. Among
them were Judge Stephen Mahoney,
twelve years on the bench of the munich
pal court; Mayor James Gray, who had
known the defendant about fifteen years !;
George H. Simpson and G. e. Wales, who
had known him for about fifteen years.
All testified that his reputation had been
good until the recent investigation.
Then came Blichfeldt, the bookkeeper.
He testified that he had complete charge
and control of the books. Coming down
to the service book from which the bill OF
March, 190O on which the indictment de-
pends, Judge Steele asked ...
''Who made entries in the books?'
II did," replied Blichfeldt, promptly.
"From what did you make the entries? p
From the Slips as-
'tWhere did YOU f1nd them?"
''In the box used for slips in Mr.. Me-
garden s desk."fQG III
What do you mean by slip?'' Inquired
Judge Pond. Explain what you mean"
i,,cf a Of wi q
memorandum of the service performed by
the deputy who had turned it in
The witness had been accustomed to
make a certain fixed charge for taking
children to Red Wing.
''Have you any distinct recollection of
this particular case?' ---s. ..-,..-.
."I have not" Ill. .-. .
'where did you get your information
as to what to charge for this service p
asked Judge Steele. T.. s.......
II got that from former sheriff's bills
and from talks with other bookkeepers.
At the beginning of Megaarden's term OF
office 1 was told to go up to the auditor
Office and get the forms used by former
sheriffs in making charges against the
county for services, which used always"
"The handwriting on these slips was
that of Jay Phillips, was it not?'' asked
County Attorney Boardman.
'"The slips were in the handwriting of
Mr.. Anderson" responded the witness, the
answer creating something of a surprise.
The witness said that he had no knowl-
edge as to the reception of the six chill
dren by the sheriff on one day or that
they had been taken to Red Wing all on
the same day. @
1t was later revealed that there were
also expense account slips which were
entered in the cash book but not in the
service book from which the bills were
made. The entries in the service book
were made only from the slips left by
the deputies and from the original returns
in cases where there were any.
According to Mr.. Blichfeldt, Sheriff Me-
garden made no criticism on the integrity
of his bookkeeper when the charges were
first made against him. All he said was
that the whole matter was too bad. He
testified further that all the deputies had
access to the slip box, but that most of
the slips were put in there by Mr. An
derson. ,
Algate Anderson Testifies.
Algate Anderson, Mr.. Megaarden's chief
deputy, this afternoon testified that he
had probably made out the slip for the
charge for taking the six children in
question to Red Wing, as it was a part
Of his duties. This takes the burden from
Mr.. Megaarden's shoulders in part, at
least. He said he had no recollection as
to whether the children had all gone to
Red Wing the same day or on different
days.