Evening journal., 1914-04-09
continued from First Page.

your ledger called for said Mr.. Nields.
"Yes. si-.n
Mr. Nields asked for the balance on
the ledger on August 25, 1899
"S26, ,s42.0i. was the answer
'Whet was the balance on statement
book sr asked Mr. Nielda
"Sl6.S42,9l.'
The witness admitted that for the
sixth time an error of $4,000 had been
made in the statement OF the assets. but
claimed there had been some alteration
in the figures. He said there was an en-
try of S4S3.S0 that had been altered. lie
said with Mr. Nields' permission, there
was also an alteration in the August
IS account
On September /, the witness said the
ledger and the statement balances
agreed. The amount was Sl,735.50. He
admitted the ledger was footed wrongly
and an error of $4,000 had been made
He said there were several alterations in
tbe page.
80 for the seventh successive time
you have added the figures wrong by
$4,000" Mr. Nields said.
AT the end Of the week OF september
g. the amount on the ledger was 81
43S.70. The statement book showed
an alteration and the balance was in
distinct. On January is, 1900 the
balance on the Sal ,S70.9S in the state
ment books was SS6,S70eS, q differ
cnce Of $1,000.
On the next week the ledger showed
balance Of $3S.290.0S and the state
ment book. S2S.290.0S.
Mr.. Kelly said the figures had been
altered.
~Arc the figures s2s.29oos yours?"
asked Mr.. Nlelds
"Thcy look like my hgures.'
what ia the difference between the
books?" asked Mr.. Nields.
$1,000 was the answer.
"Then you failed TO add the figures
on January 26. correctly by slO,000y'
"it appears So
The balance on the ledger on Feb
ruary .. Was $35,Si0.96 and on the
statement book it was S25.Si0.96.
"Tbon you mis-stated your assets TO
tho board Of directors by S10,000g'
"By $4,000? Yes
so for the tenth or eleventh time
you added column OF resources ln-
correctly by s1O,000?
III these are correct yes sir re-
piled the witness.
MIR. Nields took the witness
over the hooks of the bank and the
weekly statements to the directors
made IN the months Of February,
March. April. June. July. In each
case there was an incorrect statement
OF exactly $1,000 or $4,000. and an
incorrect addition Of the resources col.
s.s.,r Il, fho rfhnr oounr
"Mr. Kelly, will you state to the
Jury when Il was that the credit Of
$4,000 appears In your general led
ger here?' asked Mr. Nields.
"No. sir: can't"
well I will help you. Turn TO
your ledger OF July 81. 1900. Look
under this date and state whether
there appears credit entry Of si0,-
000."
There appears there a credit Of
$4,000"
WAS there any warrant at any
time for those figures?" asked Mr.
Nields.
Il do not know" said Mr.. Kelly
WAS thero any journal entry that
supports it?" asked Mr.. Nields.
II don't know SIR was the reply
MIR. Nields handed 20 the jury q
photograph Of the book. Mr.. Ban
objected and was overruled.
''Mr. Kelly, you have testified that
YOU have put that credit 70 the Fourth
street Bank. is that so?'
Those are my figures said Mr..
Kelly. lie explained that 1t appeared
that the balance on the ledger was
100 much, and he knew nothing OF the
$4,000 entry.
He admitted that the entry reduced
the apparent assets Of the bank Slo,-
900.
"As matter Of fact that wiped out
fictitious asset, did It not - asked
Mr.. Nields.
''T don't know
but you put IL there
Those are my figures
The witness stated that the balance
Of the note account on August o, 1900,
was sl40. 1884 The statement Of the
statement hook az this time showed
$3.50. .l03S4. or $4,000 more in assets
than the ledger called for. Mr.. Kelly
admitted the totals were in his figures.
On August 10, 1900, the ledger show
cd the note account to be Sl60, l20.00.
Mr. Nields questioned the addition, and
passed IL for question.
On August II. 1900 the ledger account
was Sl40. .70s.63. A IS" had been writ
ten over the a Mr. Kelly said he
did not know who made the alteration.
II was shown to the jury.
sIf the figures are Sl59, ,70s63, are
they correct Z" asked Mr.. Nields.
"They are incorrect by $4,000, was
Mr.. kellys reply.
what did you state 10 the board on
that dates
"Sl5e,7Os.03," said the witness. ~They
are overstated by $4,000 il these fig
ures are correct"
The item in the footings which had a
Il" added to it in the general journal
was examined. There was no support
ing entry. The witness stated that 4
had the effect Of adding $4,000 TO the
notes and increased the assets OF the
bank by $1,000 He said he did moi
know where the "i" came from or who
made il.
Mr. Nields questioned Mr.. Kelly
along the same lines about the note
account IN the general ledger and in
the statement book Of weeks In ths
months Of August September and No
rember
In each case the balances Of Tho
statement book we're $4,000 each lest
than in the general ledger. Both d
the books we're kept by the department
but I'm some cases alterations had beer
made. Mr.. Kelly said that he coul,
no4 state u-ho made the alteration