The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-06-20

anu lInus indtiou may
- seem strange bedfellows. but
they must be inseparsble COM
panions OF a public accountant
4, be is to succeed in his profession.
ia must no, only be an adept in all
s,,.ens and methods Of accounting,
t,, when he discovers an error, es-
r~ecisIis one that indicates dishonesty.
bs must have Imagination enough to
make a mental picture of the occasion
which caused It; must reconstruct the
crime. and in most cases fasten 1t
upon the culprit.
To make his books balance he must
s,so many times devote his experience
and ability to running down the
vrongdoer and getting hack at least
a norton OF the money that has dis
appeared.
"A certified public account" said
one Of these gentlemen of figures and
IMAGINATION. when the cigars had fol-
lsv~A the coffee at the club table.
.nelps by every means in his power
M recover what has been taken. This
somet,mes leads him into peculiar sit
nations. One time. I remember. 10
deliver the goods as we call IL, II I
dd not commit actual burglary I came
no close TO 1t that the dividing line
was extremely faint.
Il was called in by a lawyer who
has many receiverships from the
United States courts. He thought he
Rad found Jakey. a clerk about is
yeaYs old, in a slight error. Jakey
made out the dividend checks. II did
-. ,-- a. ga A,,S sAat 49,.
I'd had contracted the habit of draw
Ing some Of those checks TO the order
t a saloon keeper and others to him
etf. Both kinds were cashed by the
saloon keeper. Jakey had got away
WITH about $1,000. I laid tho facts be-
fore the receiver.
81 wonder what he does with it,
atd the latter. as soon as he recov-
ssd his breath. He certainly does
not dress well, and I lever saw any
Indication OF dissipation about him.
suppose we take a run over to his
home on Forsyth street. / replied,
and see what we can find OUT
st was about 10 o'clock at night
then In Forsyth street we climbed
Up four or Ave flights Of dark and
CYIY EId4TS 10 Il Three TOOIH apart
ment. Nobody answered u knock.
so we walked right into the living
room. Half a dozen children, fully
dressed. were asleep on mattresses on
the floor. and they did o wake up
when We came in. Neither there o
IN the dirty kitchen did we discover
any evidence that Jakey had been
spending money in his home. but In
the front room there was a handsome
piano and a safe. I stepped over the
children and tried the door Of the safe.
!, was locked.
SAY said the lawyer. this looks
mighty like burglary to me. Sup
pose We should be caught. There'd
be the mischief TO pay
so, to give us some kind Of q legal
standing l woke the oldest child, a girl
o. about -. and sent her to ind her
mother. Soon the mother, fat. greasy
and dirty, came in. Jakey and the
father were out, she said I noticed
,ha; she wore a magnificent pair OF
iiamond earrings, which she said
Jakey gave her. They brought $500
when We sold them. Jakey had also
bought the piano, since he was doing
pretty we'll with the partnership he
had a, the Office. The woman denied,
with wa!lings, that there was any
more tewelry in the house. but In an
Cd teapot IN a closet ! found several
diamond rings, and beside It three
bank books showing substantial bal
snces. made her open the safe. but
Il held nothing Of value.
""How about the piano. ! asked the
lawyer. Going 10 leave that behind?
Lord he said. DO you suppose
we can get 1t out at This time oil
night
~ volunteered to remain while he
tried 10 get a mover, and stayed there
Until he returned with one. There
about midnight, tackle was rugged and
the piano lowered to the street.
have an idea that Jakey and his father
showed up in the meantime. but were
warned away. The lawyer realized
about $4,000 from bank books. 5eweiry
and piano. The Federal courts ar
rested Jakey and he went to the Ell
mira Reformatory."
Don't you have any sympathy TOT
the poor fellows who go
asked.
Sometimes" answered another OF
the group, but II IS usually mis-
placed Just remember that the thie,
has a high old time until he Is caught
and after that others suffer quite al
much as he does. Here's a case whert
q father suffered and the dishonest
son got Of scot free:
u was called in TO examine the
books OF a stock broker. The cashier
seemed TO be unable at times TO ADJ
a simple column Of figures withou'
making an error. Sometimes his ad'
d.t!on would be $50 or 800 shor ant
sometimes az much long. depending
upon which way a balance could b
distracted from the each drawer.
reported to the broker, a merry irish
man. He was so certain OF the
eash.er's honesty hat for a momen
thought he would assault me.
That man has been with US foi
fifteen years he shouted. and trus'
him as I trust myself. All hat yoi
accountants look for Is trouble, ant
You don't are how you make It.
IAN right SAID, but Just lool
here showed him. The errors wer'
too frequent FOR even him to believe
hey we're honest. He called In TIT
cashier and b.yled him out unmerci
'a..Y, threatening that II he did no
tL H0V much hs had taken he woult
mrs, smash MIN and then send him Il
't.s.l The fellow weakened ant
confessed
''If-uF sar,.k ItI IN, MIA Hna ~