Evening journal., 1914-04-04

So and went through the notes,
throwing out ten of twelve Of them
amounting to about $1,000 The ac-
tual shortage was s5,24s.9O. A few
months before the witness said he
had made another examination and
the notes were only out about sos.
On cross-cxamination, Mr. Ball
asked him why he reported several
years before to the comptroller that
the bank was in good condition.
You didn't have any motive for sup
pressing the $4,000 account on the
ledger said Mr.. Ball The witness
admitted he did not lind such a diff
ference. He said the Fourth Street
National Bank gave him q statement
OF this account before the examina-
tion I'm 1903 and the statement and
the account OF the bank practically
agreed. MIR. Nields recalled W. G.
Lockwood, who said he had been
bookkeeper of the bank snce Septem-
b er.1S9i He learned all he knew
about the books from Mr. Kelley, who
taught him the banking business.
His books were in balance with the
general ledger until 1898. with the
exception Of small amounts. such as
500.
Thought II Clerical Mistake.
After this period the books got out
of balance about $4,000 This was
on February IL, 1898. and the amount
steadily grew until It became $4,000.
The shortage became known when he
found a footing was about $4,000
when it should have been $4,000.
He called Mr.. Kelleys attention to il
and said there must be something TO
Offset It and was the result of some
clerical mistake
The witness said that in 1902 he
took off a trial balance. Mr.. Ball OBJ
iected when the witness started to
tell about it. Mr.. Ball demanded that
the balance be produced. The wit
ness stated that 1t was not preserved.
Judge Bradford overruled Mr. Ball.
What was said?" asked Mr.. Ball.
Myself and Mr.. Kelley were alone in
the bank that evening, May 8, 1902.
said the witness. II was very much
surprised and Mr.. Kelley seemed 20
be equally well surprised. He said 10
me, VIII, this is due entirely 90
clerical errors. Let me charge
some of the inactive accounts
I'm your ledger to make this
total and the trial balance conform
"Ile said he wished to change a few
accounts temporarily. objected,
and he said it was only temporary,
and the examiner would be there in
a short time objected. and told
him if he did so he would do it at his
peril"
did he change them,9 asked Mr.
Niclds.
"He did. he changed the accounts,
making erasures, and the bank eX-
aminer called day or so later"
The witness showed the account of
Mrs, Ella p. Cochran on November
n, 1902. to the jury. There was an
account of $500 which Mr.. Kelley
erased. he said. and made IL $500. He
read the account to the jury and
pointed Il out. He pointed out the
account IN the journal in which the
figure had been erased and an made
in lead pencil. The 700 were the
witness figures The was made by
Mr. Kelley.
Mr.. Nields offered in evidence q
photograph of the account Mr. Bal
objected and took an exception when
he was overruled
More Changes Of Figures.
Mr lockwood said the postings 81
the Cochran account IN the ledgcl
were made by him. but some Of th,
additions were made by Mr.. KELLEY
Mr. Lockwood stated he made IN,
balances. but they had been altered
by $1,000. lie saw Il done. and wa,
positive Mr. Kelley did II. "Thest
totals on page No. 200 were made
$1,000 by reducing them $4,000.
"The accounts were transferred &
lodged ID, page No. 207 restoration
having been made by Mr. Kelley
said the witness.
The account was carried in this
altered condition from November II
1902. to March II, 1908. when il was
restored by reducing the debit ac
count $4,000.
One OF the jurors asked Mr.. Lock
wood II the figures were restored In
his presence. and he replied that they
were not. He was then asked by {
juror IL they we're made in his pres
ence, and he replied that most o.
tncm were.
Witness was asked by MIR. Nieldl
who Mrs Cochran was. and replied
( that she was the daughter-in-law o
/ former Governor Cochran OF Della
ware Mr.. Nields offered another
photograph and Mr.. Ball took excep
tion
Turn to the account OF Heir,
/ Gillian said Mr.. Nields, "and tel
what was done there
Il saw Mr. Kelley place a 80 before
the figures S64.30,, making the &C
count read S3.06430." said Mr. Lock
wood This was done on Novembe
/ 5. 1912, when the witness looked a
the date he said he was mistaken an,
did not sec this change made by MI
Kelley.
"What other accounts were altered 2
asked MIR. Nields.
~. y. Davis"
"Stari at the beginning and tell IN
jury what was done" said Mr.. Nields
Page las Ledger B. the first chang,
he reduced the credit side $1,000. maxim
it rcad-l started little Ear back.
said the witness. "The first change wa
in March. lSa2. He erased the figure 4
in this account. making it read 500 a