The Meridian times. (Meridian, Idaho) 1909-1938, 1912-06-14

MUSE ieLteTS ana Simply posted Tn
totals of the letters on the cash book
The general ledger and the genera
, cash book we're kept by the cashier
IN order to make the total amount o
deposits in the individual ledger agre,
with the amount shown by the gen
eral ledger. Coleman resorted to false
debit entries tplugs) and the reduc
ton OF balances when carrying for
ward accounts Within Ave years
Coleman looted the bank OF more thar
100000 and he Is now serving a long
term In the state prison. The direc
tors noticed the reduction of the de
posits In the bank, but attributed II to
competition, The defalcation was moi
discovered until the books were ex.
amined by the auditors OF the Harvard
Trust company, to which concern the
directors had agreed to sell out.
Henry NJ. bearing. cashier Of the Al.
bion National bank of Albion Mich,
" serving term In prison A search
OF the cashiers desk, after the closing
OF the bank. disclosed leaves removed
from the loose leaf individual and saw
ings deposltors' ledgars carrying cred.
II balances aggregnting sIS5.31T.41,
/ which Of course represented a short
age IN each Of an equal amount This
method OF covering" had been In
vogue since the bank began business
The cashier stated 10 the examiner
that he found no difficulty at all in
doceiylng the directors The bills re-
ceiyahle were added by him on an add.
ing machine: the list was checked
with the notes OF the directors, but at
no time. the cashier stated. did the
directors check the total OF the add
ing machine list with the general
ledger The assistant cashier stated
that practically all OF the manufactur.
Ing customers notes owned by the
bank were forgeries,
Not Balanced for Three Years.
Earl stunnard. bookkeeper Of ma.
honal bank at Pomona, Cal, is under
arrest on the charge OF abstracting
more than 100000 OF the funds of the
bank One Of his methods II is al.
legged was that employed by Coleman
--of extracting the clearing items
from the morning mail before they
were seen by the cashier or others
and destroying all items In favor OF an
oil company In which he was interest.
ed OF the ffty-six pages OF inactive
accounts, thirty.six, II is charged, were
falsifled for a total Of more than 300.
600, Not for over three years had the
active and inactive ledgers been foot.
cd and balanced on the same day.
y, 4 Arnold, cashier Of the First
National bank OF New Berlin, N. Y.
Is awaiting trial because of an esti.
mated shortage Of about $l50,00O IN
the deposit account He is charged
with issuing certificates of deposit
which he failed to register. or n regis,
tered the entries we're for lower
amount than the face of the certlfi.
cate called for, II Is understood that
no one but Arnold was allowed to
make any entries In the certificate Of
deposit register, which Is wholly In
his handwriting and presents many
evidences Of erasures and changes In
figures. II Is said he concealed his
work In several other ways
insect Quarantine Bill.
Representative Simmons of New
York on behalf OF the committee
on agriculture has reported favor.
ably a bill 10 enable the secre-
tary OF agriculture to establish quar-,
antine districts for plant diseases and
Insect pests aud to regulate the i'm.
portation of nursery stock and other
plant products. Mr., Simmons says
that under our present laws the Unit.
ed States has become a dumping
ground for diseased and insect infest
ed plants
II the simmons bill. Is passed the
United States viii be able to retaliate
upon Austria. Hungary, France, Ger,
many, Holland. Switzerland and Tur.
key all OF which countries absolutely
prohibit the entry from the United
States OF all nursery stock and ad-
init fruit only when the most rigid OK,
animation shows freedom from in
festatlon.
II Is said that II the Simmons bill
had been made a law some years ago
the historic elms of Cambridge, Mass,
might still be standing. including the
great elm, which is still standing but
Ia almost dead, under which George
Washington took command OF the Con.
tlnental army Of the Revolution, II
was the embark beetle which was
the chief agent in the destruction of
the Washington elm and tho other
elms of Massachusetts. This beetle
slipped in from Europe unchallenged
and unmoiested. There was no quar-
antine to keep the pest out and as a
result splendid old trees are now be-
ing chopped down to be used for fire
wood.
Pests Come From Europe.
The authorities In the department
of agriculture have figured 1t up all
very carefully, and have come to the
conclusion that more than half of the
important insect pests Of fruits and
farm crops are of foreign origin, and
that thay NOW pccaai a fnx If paarly