The Bennington evening banner. (Bennington, Vt.) 19??-1961, 1919-01-04
BOOKKEEPING IN
AUDITOR OFFICE
IS RATHER LAX
This Is Brought Out in Trial of
Frank c. Williams
DISCREPANCY IN DATES
Defense Asks for Dismissal After
State Rests-court Takes Request
Under Consideration.

After the state had introduced in
evidence under objection of the de-
fense, the reports or the bank com
missioner OF Vermont for the years
l9lO.12l4 and II on the accounts OF
the state auditor, the state rested its
case and was Immediately followed
by petition by the respondents at
torneys for dismissal of counts one,
two and seven of the indictment on
the ground that the state had failed to
substantiate its charge by introducing
as evidence the reports of Commits
sioner f. G. Williams, who is being
tried for malfeasance in failing TO
make report.
+. S, Pratt occupied a short time
Friday morning amplifying his state,
ments Of yesterday afternoon about
the methods OF making up the ac.
counts. He used the ledger and ex-
planned the footings which appear in
the middle of the page and showed
how the footings were carried for.
ward from year to year in some in
stances and how, in others. they were
not carried forward. The footings
which really became balances. were
carried forward at some places.
The trial of Frank c. Williams
bank examiner. for malfeasance in
not reporting Irregularities in the
state auditors office is in progress in
Montpelier.
Jesse Joslyn, deputy auditor gave
testimony to the effect that ais far back
as 1912 he had called the attention of
the bank commissioner to the balance
against Governor Graham, then audi.
tor, and suggested that II be cleared
up. Williams, Joslyn testified, said
he would take the matter up with Ora
ham. The witness said further that
on several subsequent occasions be
tween 1912 and June 80. .l916. he had
mentioned the same matter to the
bank commissioner.
The defense undertook to show
through cross examination OF Mr..
Joslyn that it had been the custom
of the auditors Office TO make advanc
es to state officials
The defense also made an effort 10
prevent the introduction as evidence
OF portion of the auditors disburs
Ing ledger on the ground that numer.
GUS changes and erasures had been
made in the figures. The book was
finally admitted, however, subject to
an exception by the counsel for the
defense
From the evidence that is being pre-
sented in the Williams case Il would
be difficult for a spectator going to
the court room but a short time tc
discern whether Mr.. Williams or Hor.
ace +. Graham was ON trial. Nearly
all OF the evidence produced relates
to the Graham accounts and his name
is mentioned many times while the
respondents name is mentioned sell
dom.
The most damaging evidence given
to the jury yesterday was that OF
Auditor Benjamin Gates who swore
that Williams had told him that he
had known of the Irregularities for
some time and that he had talked
with Williams about having the mat
ter fixed up.
John VI. Wallace was on the stand
during the early part of the afternoon
He testified relative to keeping the
records, how they were placed on the
disbursing ledger and were also
placed on the day book, that the
checking up was made by the commits
soner from the files and day book
The defense claimed the best evi
dence relative to the checking was
the day book and 1t will probably be
| placed In evidence shortly. Mr. Wal
lace knew but little relative to ir
regularitles although he found tive
! credits which exceeded the amount
due from Graham, and at the end O
the fiscal year in 1916 there was {
balance against Graham of sS,S93.9l
BENJAMIN Gates followed Wallace
He told good deal about the keeping
of the records, taking up matters per
tanning to how the vouchers were KEEP
and how the auditing took place. HI
| NlSh ANoAihth Aioi nv iAdil
Of how the accounts stood when Ora
ham left the Office; that he Oyerhear
Williams and Joslyn having convei
sation relative to the balances in tn
Graham account one day in March o
April 1918 and that he entered Il ash
ing Williams when he was going
straighten up the matter and Stain
; that he wanted It fixed up. lie sal
Williams told him he had known {
the shortage for several years. Their
was considerable discussion one tim
and another about the matter. tn
witness said. and Williams told hil
that he (Willams) had once wri
ten Graham about the matter.
Relative to the taking OF cash O
0 the two orders for $1,000 and $l,SC
, Mr. Gates knew of no way IN whic
! these would be cashed excepting
money and he knew of no way
!. which Mr. Graham could voucher I,
@ these two orders They were draw
l. on the highway department III
J. presentation of these orders were pl
8 tested by the defense
3. An effort was made by the defen