The Barre daily times. (Barre, Vt.) 1897-1959, 1920-01-28
States Expert Accountant,
Franklin S. Pratt, on
Stand To-day
HIS FINDINGS WERE
PUT ON RECORD
Trial of State VS.. H. F. Gra-
ham Is Considerably
Shortened

Inc prosecution is expected 10 HnisH
its case this afternoon in the trial of
State vs.. Horace +. Graham. charged
with embezzlement and larceny from
the state of Vermont, which has been
heard in Washington county court for
eight days. When the noon recess oc-
Cured at 1850, the state asked for
time to check up its evidence The tes.
timony of Franklin S. Pratt, the prose
cution's accountant. was shortened very
much by the concessions OF the defense.
His testimony covered practically the
same as State Auditor Gates had COW
cred.
Mr.. Pratt was on the stand when the
case reopened this morning. Mr.. Pratt
read the figures on the summary sheet
prepared by him. and copies of the
same were handed to the jury and
counsel for the defense. The witness
explained a division was made April
80, 1913, so as TO have it correspond to
the Indictment.
Now we will take up file 450.' said
Mr. Barber for the prosecution. 'and
wish YOU would explain its contents
and how you treated them
I'VE were unable to have that file
last night. interposed Mr.. Stickney for
the defense
There is no occasion for the re-
marks declared Attorney General
Archibald. "the file was left on the
table here and | was unable to find IT,
Mr. Barber found it here and took
charge Of it,"
mo fault to find, said Mr. Stickney
Mr. Pratt then explained the file con
tanned items not sworn to and certain
other papers that evidently were in.
serted at later date, said he. Inclosed
in the papers were receipts for highway
work on the Greensboro gulf road,
which were not q proper credit and
which, if done. would be crediting them
twice. He mentioned receipt marked
n. c. L. 81, dated Nov. 3, 1914, signed
by NJ, b. Johnson, in payment for work
on the gulf road for Sl20.79.
Il am able to find no road order for
this. The inference drawn is that Mr..
Graham gave his personal check said |
the witness.
The payment of ssl433 for the |
treasurer bond mandamus proceedings |
Of Fletcher VS.. Deavitt. amounting to |
SSl4.33, was also questioned as to the |
authority. "lt certainly was not a |
'redit Of the auditor, said the witness. |
THE account shows payments to w A. |
Lord, $200 w B. c. Stickney, $500;
J. G. Sargent, S296.50: i. Scott, SIS"
The witness said he could find no
race OF the 81 200 and 81 500 highway |
iund" orders on the books of the high
way department
When the witness was making the
the accountants of Young
Go. were also at work on the books,
he stated.
Included in the file were three re-
'eipts certified by the highway com
missioner of Vermont, Nos 479, 500
md $50, dated Dec. 81. 1918, March "a.
9l4, and Dec 81, 1914, aggregating
'3.2s5l2. Witness regarded all three
'rders entirely paid for by orders dat
d May 2S. 1918, and Sept. /. 1913. the
fleet being to credit twice for the cost
i road construction in these years.
fr. Pratt gave the overdraft on the
greensboro gulf road as s564ss.
In cross examination by Mr.. Stick
ey IF Mr.. Graham doesn't have the
money should he be charged with it,
he witness replied in the negative.
The witness. in cross examination as
o figures, said that if the disputed /,
,ms Of money are allowed the balance
1ould be in favor of Mr.. Graham, ae
ording to the following figures:
Question account, Sl.l00.
Questioned account, $3.50.
Questioned account, S5.34S.3j.
Total s6.69S.S5.
Amount claimed by state. S27 .00l 40 !
Questioned Greensboro account \
j64.9s. If
Total, s26, ,43a5s
From which was subtraeted the Sc. !
Ds.35 questioned accounts, S6,69s.S5. !
Total Sl9,73S.23. IL
Against the Sl9.73S23 was placed the !
10 .SSO.4s admitted by the state as
paid, leaving balance in favor of \
Ir. Graham of Sl42.25.
Mr.. Stickney grilled the witness r
bout carrying forward accounts, with :
pparently little satisfaction. the qnes- I
ons being repeated by the court re- 3
orter often. The. statement prepared r
Y Mr.. Pratt was finally marked and 4
troduced as evidence. +,
Graham Has Paid Back S26,32s. {
The testimony presented Tuesday =
ternoon brought out important fac =
~ in which there has been some spec :
alton but in which nothing for cer- :
inty had been established IN the =
se until last evening. The state =
aims there was a shortage Of So 100.
hile the state auditor has testified
......... IL. .h..ln... !. soc IaE nrd | ~