Morning appeal. [volume] (Carson City, Nev.) 1877-1906, 1905-05-30

III the case il based upon the opinion
Of one witness for the State. and the
different opinion Of q witness for the
defendant. or. the way the Company
classified it's accounts as to whether
the various items in defendants books
for that year were legally allowable
as receipts or expenses OF operation.
verify g. foundation more uncertain
ana less stable than the air cashiou
that supports the abuttment of the
Brooklyn Bridge AS said in Ham
msrsmith " Avery. 18 New. z29, the
Law requires party to establish his
lease by the best evidence Of which
is is susceptible.
1t is the first entries Of transactions
in day books. journals, payrolla.
stubhs, and books Of original entry,
rather than the secondary entries THAI
make them admissible, and subse-
quentJ classi6cations OF these into ex-
panse. ledger or other accounts are
net evidence in a party'e own favO.
except IS they are shown to be sun
6taStiated by the original entries
.sil.ch control 10y, ,, e;.-..
If the witness had classified these
ani gwen the totals and remainders
uf the different groups, designa ting
them by reference to the books or to
tabulaticns which he had made from
the books, the items from which he
derived his results would have been
apparent and fixed, 50 If any of these
we're in doubt the" court could deter
mine,,in regard to their relevancy In.
stead OF leaving this judicial function
10 tho witness. Not only was it err
~or Il, permit the witness to give his
opinion On questions Of law, or Which
vas equivalent result based iga-e
or less upon his judgment in ALLOW Ing
or rejecting doubtful items, but it
would have been improper for him
to ssstifv regarding the necessity fO-
other items concerning which there
,7as,, ma. doubt. That conductors. en-
giEeeTs. other ordinary employees. fuel
and ties were necessary IN the opera
: :sDr CO the road was a matter OF
comm CT knowledge concerning which
the court End jury Gid not need the
ou.nion q az witness TIE pre-
sum ptIoa would arise that any money
showr by the opmpany's books to have
Qoses generally connected. with the
operation Of e railroad. were prudent
lv and economically expended, but Il
the costs OF building castle or tht
payment Of. IT tsrest on bonds wers
charged in the expense account nc
presumption would arise from the
Fact that they were so charged. tina
thsr ought to be Deducted from thu
earnings n, estimating the annual ne
income. Fhey. would show for them
selves the eoptrary and. no witness
should he permitted to testify tina
in his judgment they ought TO be al
lowed or rejected
Matters O. tav ard Of common
knowledge are directly for the cour
and iurv, Everyone knows tina
money exnender Cor coal to general
steam u Dropei locomotive, and TO
the wages OF an engineer is a legiti
mate charge in the operation of raj
road, and the presumption would arts
tina, any money shown by the book
20 have been paid out for these pul
poses was =; necessary expenditure.
! it were sought to overthrow this pre-
Sumtlon. witnesses possessing Specia
knowledge or skill could be called t
give their opinion that the amour
rsf conl necessary for propeling train:
CT the maria: price Of coal. or the OF
E nary wages !nr such engineers. wer
less ihan the CHARGES made
The books were not placed in ev
dence on the trial in the district cour
but as each party sought to prove
result from them through the exami1
alton and opinion OF an expert. an
each objected TO the opinion of tn
opposing witness without making an
objection to the books themselves.
is apparent that their introduction WI
waived. Without consent or waive
! 1t would have been necessary to Ia
the usual foundation for their intr
tIrction by proving that they contai
cd correct and original entries Of ii
transactions made at the time ths
!; took place or from Dermissive met
? oranda before they. or evidence
, their contents. could be received I
h.ye secured their introduction
I, would not have been necessary, 4
prove that the various items seattle
ed through day books. or others Of Q
igtnaf entry. had been carried to Al
F.. properly classified in the expense
S other accounts in the ledger. and su,
classification made b., '~e defendaI
J. in its own behale vas rot support,
/ by any testimony as to its CORRECTIVE
Y and was inadmissable except SO {
q as shown to be relevant by the trar
I actions or charges themselves rs or
inally entered. The mere classi6c,
:. TONS made bv the defendant or the CO
G olusion OF the witnesses as to Viii
S items were properly allowable we're
n sunfeient and incompetent to 0v<
I throw the presumption in favor of I
Ell correctness of the, assessment ma
~ Ivy the asseskor under oficfaI oath q
J. presumably without interest betwe
d the State and the defendant. or
Il overthrow the burden cast upon t
!: denfendant to prove its allegation
y. 6t"r '~aluation.
q. Re ITO admission Of the books
). the waiver Of their Introduction Oh