The Sentinel=record., 1912-01-12

 of fresh meats, which were inspected by federal grand jury Investigating charges of relating against the pack CTS in 1909. can not be found by em- ployes of the defendants for use in the trial of the ten packers charged with conspiracy in restraint of trade before United States District Judge Carpenter.
 Three accountants employed by the packers testified today that they had seached for the records in question and had been unable to find them. They said they believed the docu- ments had heen destroyed.
 The witnesses were asked to bring the price ledger and other books bear ing on the manufacture and sale of fresh meat into court tomorrow, but 1t is expected that the defense will make a determined effort to prevent them from going into the record of the case on the ground that the books of a corporation can not be used as evidence against its officers in a crim- inal proceeding. The three witnesses heard today previously had given tes- timony against the packers before fed eral grand iuries, but Judge Carpent- CT declined to permit the witnesses to | read the stenographic report of the grand jury evidence for the purpose of refreshing their memories.
 The packers accountants were un- able to remember many of the items and allowances used in figuring the test cost of slaughtered cattle. l The three witnesses heard were H. F. Mover, chief accountant in the dressed meat department of Armour and Company, Edgar Rothschild, 8 clerk in the same department and Fl. A. Timmons. chief accountant for the Morris and Company.
 The government endeavored to show by the testimony of these witnesses 1 that the system used by Armour and Company and Morris and Company in figuring the test cost was substantial. | ly the same and that the allowances made for the different by products were inadequate.
 District Attorney Wilkerson said that in the future employees of the packers, summoned as witnesses by the government would be excluded from the court room until they are called to the stand.
 Mir. Mover said the allowances for by-products in the 'memorandum or test' cost was considerably less than the credits for those items shown in tEe .testp cost and that at times the allowance for hids made on the memorandum" cost had been less than half the market price of that by-products. Mover said he tele- graphed the "memorandums cost to the district superintendents every week
 At the afternoon session Mover said the ''memorandum" cost was the fig ure used in determining the marglns of profit. He enumerated the differ ent by products and named the de- partment manufacturing each. This concluded the examination of Mover and he was excused without cross examination.
 Rotschild employed by Armour and Company for ten years assisting in furnishing the test costs and mar gins of profit on cattle was taken ov- CT the same ground covered as Moy- CT but could not remember the kill ing charge used in aseertaining the memorandum" cost
 He thought it was about $9,75 head. but it was chansesl several times.r
 District Attorney Wilkerson asked 1 I'll fcSdiu tO tue dilONdiICe uldat III | the test cost for fat.
 'Tt varied every little while and | 1 cannot remember the exact figures but I don't think 1t was ever less than three cents pound" replied | the witness.
 How about the allowances for the hides?''
 Rothschild could not remember
 "How many times did you testify in regard Co these matters?r
 Three times"
 District Attorney wilkerson asked the witness to read transcript of his testimony before the federal grand jury and refresh his memory. The court sustained the defense's objections. The witness then said the allow anees made for hides was three to