Weekly Arizona journal-miner., 1905-12-13
MONIES PAID S|AS NUT SHOWN ON
 BOOKS
Accused Tells Strange Story On The
 Stand
(From Tuesdays Daily.)


 charged with the embezzlement of $997. 90 from J. I. Roberts, ex-sheriff of this county, while acting in the capa- city of under sheriff, occupied the at tention of the district court almost the entire day yesterday. Outside of the testimony of J. I. Roberts, from whom the amount is alleged to have been em- bezzled, and who testified that no changes were made in the books produe- ed from the time Sias suddenly left his employ to the present time, J. D. Carter, an expert bookkeeper and also under sheriff under Roberts after the departure of Sias, was on the witness stand during the entire forenoon ses- sion.
 J. D. Carter testified in part that he went to work on the sheriff $ office books on the 2nd of August, 1904, af- Ter the departure of Sias from this city and territory; that the books were kept in such a way that trial balance was impossible, on account of the reason that many items were shown without a corresponding entry or any other ac- count; that in the course of about two week $ work on the accounts he found that the blotter did not check up with the miscellaneous account in fifteen instances, and that the alleged $997.9O shortage was found from footings in the cash account, which had
 nothing to with the miscel- laneous account. That the short age was figured from the entries or the books, and also from the evidence of patrons of the office who had made payments of money or its equivalent from time to time He found on the day book an item dated May 10, 1904, which was not sufficiently explained to post, although the entry suggested a $312 transaction. Many vouchers were produced, which showed a vast differ ence in the amount mentioned in the vouchers and the entries made in the books.
 Attorney J. c. Forest testified that he had paid two or three small amounts to Sias, while under sheriff, but could not show any receipts, and had mis- placed the checks by which he made the payments.
 Attorney J. NJ. Ross, then of the firm of Hawkins, Ross and Anderson, testified to having made a payment of $335.40 for the costs of a suit in which the Yavapai Copper company Was Interested, but he could not iden- tify a certificate of deposit which was presented in evidence as being the means by which payment of the item was made.
 District Attorney E. E. Ellinwuod also testified to having made payment of some costs in which the Model Gold Mining company was interested, which amounted to $5s.1O, although no entry could be found on the books whereby the payment of the amount could be identified.
 Ex-Sheriff J. l. Roberts was recalled to the stand, and said that Sias work ed for him in the butcher shop as book keeper for about two years before he appointed him his under sheriff to look after the finances of the office, and that personally he had nothing to do with the keeping of the books or the collec- tion of fees except when Sias was ab- sent from the office. He made no eX- animation of the books at any time ex- cept to look over them, and stated that he had the utmost confidence in Sias. He admitted asking Sias to post his books about a week or two before Sias left, but Sias told him that he was very busy, and would do so as soon as he could. About three days before he left, Sias asked witness to serve some attachments, and told him that he NOulu nave luc DOOhS up as soon as witness returned. Both he and Sias had access to the safe where the cash was kept, and that both he and Sias frequently made deposits. of large amounts of money in the Bank of Arizona. He identified the deposit book of the Bank of Arizona, and also the handwriting on the sheriff s office books as that of Sias. He admitted taking money out of the safe at times himself for which he at times left tag in the money drawer or made an entry of the amount then in the blotter.
 A few days after Sias left he receiv- ed package from Fl Paso, Texas, in which was enclosed the keys of the doors in and around the sheriff s office and a gold under sheriff s badge which was worn by Sias while in his en-