The Athena press. [volume] (Athena, Umatilla County, Or.) 18??-1942, 1906-01-26
merits to he correct.

Deputy Sheriff Funk was then call
ed and in reply to question by
Judge Fee as to how errors were cor
rected when found on the collection
register, said:
''If the amount has been paid over
by rs to the treasurer it is returned by
the county court, and the records are
corrected"
This reply brought out an important
point for the defense, as Funk then
told how corrections were made in the
receipt book and the correct entries
entered upon the collection register
with lead pencil. This testimony
showed how it was possible for large
amount to be entered upon the collec-
tion book that was actually taken !,
by the office through the error of over
charging and the subsequent rebating
by the county court. errors are
quite frequent, are they not?" well,
yes; small errors are" admitted the
witness.
By this testimony the attorneys tor
the defense laid their first foundation
for erasures and CORE ctions in the
books and the establishment of the
fact that through the methods of entry
and bookkeeping it was possible for
the books to show greater balance
than was taken in. An example of
this was given where piece of real
estate would be taxed to a party not
the owner, and the error would not be
discovered until after it had been
paid and the receipt issued. The
error then being discovered the county
court would refund the money and the
property taxed to the right party,
when a second receipt would be issued.
In this way two receipts would be
issned for the same amount where but
one sum had been paid in and the
receipt stubs show double the right
amount.
Expert Buchanan was next called,
as the principal witness for the
prosecution. Objections were con-
tinually raised by the defense to the
admission of the Buchanan testimony
and OF the admission of the report of
the experts, on the ground that the
books themselves were the best evil
dence. The court overruled these
objections and the witness then testi-
fed that he was Al years of age and
had been in the business of public
accounting for the past seven or eight
years, having exported the books in
half the counties of Oregon.
Bucanan was then handed the re-
port he had made to the county COM
missioners, and from it testified to
the shortage he had found in the
books through money being received,
receipts issued, and no entry made of
the collection upon the collection
register. The shortages occurring in
this manner were $751; in 1894, $32.-
95 in 1895, k$92.21 in 1896, $227.27 in
1897, $447. SO in 1898. $6.2 20 in 1899,
$320.66 in 1900, $552.02 in 1901,
$712. SO in 1902, $533. "a in 1908, and
$71.4 in 1904.
The first discriminating evidence was
brought out when Buchanan replied
to the question as to how these short
ages occurred. "They were made by
issuing receipts without entering the
amount collected upon the collection
register. /"
Yesterday the entire forenoon was
occupied with more testimony by Sher-
iff Taylor and Deputy A. @. Funk.
Most of the time was consumed in
ross-examination by Judge Fee.
During this ordeal Deputy Funk be-
came considerably confused by Judge
Fee, says the East Oregonian, and as
a result his evidence became more or
less tangled. His errors were mostly
in making statements that were too
sweeping and thus subject to criticism.
Consequently, he was forced several
times to alter his answers after Judge
Fee had shown wherein he was wrong.
However, the witness was not con-
founded in anything of impor rtance,
and the only effect of his embarrass-
ment will be possible lessening in
the value of his testimony.
Sheriff Taylor Jared very we'll while
he was on the stand this morning,
though neither he nor Deputy Funk
are good witnesses for themselves, for
they both refrain from making explain
ations that would help themselves
before the jury,
Somewhat of sensation was Great
ed when Sheriff Taylor told of having
first learned of the shortage from
Davis lawyers, Judge Fee and @. Fl.
Carter. Also his accounts of his in
terview with Davis Immediately after,
was interesting.
From the tactics employed by the
defense it will appear that they have
partially abandoned their intentions of
demolishing the experts report and
thus showing there was no shortage,
and instead are now endeavoring to
cast the burden of blame on others in
the office, particularly upon Deputy
Funk.