The Hawaiian gazette., 1916-11-28

ting in the city, are invited. Instead
of leaving a calling card each guest is
asked to bring a potato, which will be
given to one Of the missionary homes.
| --r------------------------a
l. He asked the came OF the, company's
merchandise or ship cha ndelry business
and was told by Mclean and Warren
that to-Rgure out such a thing would
be impossible, that the figures could
never be produced owing to the inter
mipgling of accounts of the various de.
partments in the one bookkeeping sys-
TEN Of the company.
Credit Charges Wanted
Garden maintained that it could be
figured out and asked for, credit
charges to the dry.dock, coal. and rner.
chandise departments from all. sources,
the same from the steamers and the
expenses Of all three departments. Z &
Warren wanted to know the purpose
Of the questions and demands for 80
much information and challenged. the
authority Of the commisAio ION 10 ask such
questions After an involved debate Of
acrimonious nature, Forbes stated that
1t .sutficed that the commission wanted
| to know, . a, ..,..g. . a. ~ = az
! Why the hocus.pOcus then," asked
Warren, tWhy not tell US the purpose
of the questions asked Mr.. McIeanf''
81 want to find out" said Garden,
chow much profit has accrued to the
coal, merchandise and dry-d0ck depart.
ments at the expense of the steamers
from the sale to the steamers by the
other departments of coal, ship chan.
delry and drydoek facilities. /"
Blamed The Printer
An interesting side light on the hear.
ing popped up again yesterday with
Warren objseting to further reading
Of the, voluminous report into the tran,
script and running up expense when
everyone present-exeept the press---is
supplied with copies Of the report.
Field read from a supplemental re.
port which showed that q report com
piled by the commission in 1914 failed
to show dividends for three years
totalling s37l $50 as having been paid
| by the company and showed the taxes
paid by the company for a number of
years higher thar, Field found them re-
corded in the books. Attorney War.
rem pointed out that the errors must
have been in printing as all the figures
were correctly supplied to the commits
sion at that time.
The cross, examination of Field by
Warren, during the last forty minutes
of the hearing, did not get past one
main question hinged on the now bat
tered and battle-scarred subject of de.
! probation.
Old Battle Ground
Warren wanted Field to state wheth-
er or not he meant to say that the
items credited to the depreciation ac-
count we're in any manner charged to
/ capital account or if an item of $780,
600 credited TO depreciation and
charged to profit and loss was a charge
against income.
The answer as given by Field was
not satisfactory to Warren, and both
lost their way in maze of bitter,
caustic Eepartee and sarcastic person
| alities. Prefacing every statement by
the phrase, cit was most irregular
transaction or at was most unusual
accounting, very wrong" Field tried a
| score Of times to answer the question
a. 1t suited him to answer, and War.
rem insisted as many times that the
EquestiOn be answered to suit him
Field would not give an unqualified
answer. which would be admission of
error in the statement in his report.
He 6nally admitted that the $4,000
charge was a quasi income charge.
Pointed Repattss
J"It was charged to income, but in
| very roundabout way said Field.
THAT sa very roundabout an.
swer, replied .Warpen. 3D.,
HWelb it,swAs u very roundabout
transa6tion, Field answered.
lJ,Warren returned. to the question.
p r"You can't carry on that way, Mr..
Warren said Field, ,it's childish"
4 was born childish" was War
rem = Fetort.'
"What do you mean by the word 'ir-
regular ~ the Inter,Island attorney
asked Field.
''Well ] hope you can understand
English, " Field replied.
| ''Iget vs. refrain from personalities
gettlemen," Chairman Forbes pleaded,
and the acrimonious debate subsidized
somewhat,
Field admitted that the 100000
charge to profit and loss in 1912 to
IS'"'t tuV VohPhny' . uepTeClhtiou lunu
was the best thing the company could
do under the circumstances and that
the procedure was in every way prop.
err. BY irregular" he said, he
meant that the charge was out of the
usual routine of what should have been
done before in building up deprecia.
Ifion fund.
1t developed that Chairman Forbes
forecast that the hearing would end in
4 week was wide of the mark, as At.
tornoy Warren now estimates that ii
viii take a month for him to complete
his moss-eNamination, make his own
showing and supply the information
that the company has been asked to
! supply.