The Wheeling intelligencer. [volume] (Wheeling, W. Va.) 1903-1961, 1918-01-15
AUDITOR TEST|F|ESL O|N7ED
OUT FALSE ENTRIES IN BOOKS
j. B. BRENNAN DECLARES IN
CRIMINAL COURT ACCUSED -
EMBEZZLED LARGE SUM.
Attorney Handan. for Defense. As
serts Before Jury Defendant Is
BEING Made THE Goat"

Edward c. Leinrr. former secretary
OF the Brennan-Iallance Dry Goods
company. went on trial yesterday in
criminal courr on charge Of having
cmbezzled from the firm about S35.-
n00. as indicated in The Indictment re.
turned against him by The recent SEES
sion of tho grand jury.
II is alleged that rhc defendant
fas!fed tho books Of the company and
Appropriated 10 his personal lis" rari-
Gus sums in the past several wears.
This sum. il is charged. he 'ook dur
ing the period from 1909 to Januar:'.
1917.
The case promises 10 be one Of the
most holly fought ltigations in crimi.
nal court Of Ohio county for many
years. J. Bernard Handlan. represent
ing the defendant. In his opening STATE
ment 10 the jury yesterday morning.
declared that Lriner was being made
the goat" Of tho company in its al
tempt 10 shoulder their financial con-
dition upon him Pros ecutinC Attor-
ney David A. Mckee. in his opening
statement 10 tho jury, emphaiicall"
declared that I.oinrr had ielibcraH ely
and with intent Of rohhinG tn" firm,
made false entries In tho books. pro.
scented false statements 10 the mem
hers OF III" firm and had :emb"1zled
the amount charged in the Indictment,
and that these alleged facts would be
proved beyond doubt before III" case
was given 10 the jury.
Brennan and Auditor on Stand.
There were only Two witnesses
nlaced on the stand yesterday. j. B.
Brennan, president Of tho brennan.
I.allance company. and Andrew l.
Wilson. public certified accountant OF
This city, who made an examination OF
tho books. The STAT" will only put on
one moro witness following Mr. vii
son. being Il Mr. WOodcork. who also
made an examination Of the books.
Thu. defense has summoned about half
dozen Witnesses. Mr.. Iciner Will
likely testify in his own behalf being
tho last witness to he put on before
tho ARGUMENTS are made 10 The Jury.
Mr.. Brennan WAS called Ia me
stand Iair yesterday afternoon ana
his testimony was concluded al IN"
night session OF Conrl. which adj
jouTncd after 10 o'clock.
Declares Money Was Embezzied.
lie testified under inierruga ll1nS
from Prosecuting Attorney Mckee
that The defendant had cmbczzlcd
large sums from his company: that
the firm had only made proiIl The
first year il was in business: mat II
was because Of the net profits alleged
20 have been extracted by Leiner IN
manipulation of the books that me
canitll stock Of the company had
10 b. uSetl in ldinG over the COM
Dany. The witness testified that he
was no bnokkcepcr and simply TOOK
The financial statements mad" by the
defendant a. correct. Mr.. brennan
declared that it gradually dawned up
IN him thai there was something
wrong in tn" volume oi business done
b. The firm AMI 81 IiilI" profit. when
prompted an invh>iiga.tnn. resulting
in the discovery Of inc alleged sEoTi'
az" al :hr accused.
Mr. brennan went into technical de-
tails relative To HE workings Of me
stock company. and al intervals when
being inlerrogatrd b. Mr.. Mckee
Stated that The written Reports gwen
him by I.eIner Were nos correct as 10
the financial CONDITION Ut IN" ilrnL
which hr had learned when IN auGIt
Of The books WAS made.
Defense Interro95tes Brennan.
When taken in hand hy Mr.. Hand
Ian. Mr. Brennan admitted thai Gniy
one meeting Of the stockholders had
been held sine" the organization ol
III" rompan: In lAn9; thar hr had
NOT submitted any reports 10 me
other Stockholders. but that they were
on I'll" for their inspection.
Mr.. BTrnnan'5 rcslimon: was not de.
tailed information directly relative 10
the alleged emhrZzlcmrnt compared
wilh that given by Mr. Wilson. who
made an audit Of the books He wds
m the stand only short lime when
court recessed until $50 o'clock This
morning. but during the short space
Of time he gave some startling state