The daily morning oasis. [volume] (Nogales, Ariz.) 1917-1920, 1920-10-01
ALLEGED DEFALCATl0N OF FORMER
TOWN TREASURER IS BEING PROBED
SUPERIOR COURT TRYnG
SUIT OF CITY IS. W. H.
and BONDING CO

, entries In the books upon which he
had been questioned, which motion
the court overruled.
The next witness called by plaintiff
was Mr.. W. H. Smith, defendant him.
self, who was called for cross ex-
animation under the law; and his tes-
timony went toward the accuracy of
certain audits of the books made in
the course of his incumbency of the
office of Treasurer of the Town Of
Nogales. He testified that the first
-ludit, made by a Mr.: Slawson, was
certified by that expert as accurate
n every particular; yet later auditors
.-ad gone over Mr.. Slawson's work
and alleged discovery of descrepan-
es therein. y
The third witness for the state was
Mr.. F. D. Mande1l of Ell Paso,
public accountant and expert in en-
ploy of Masqueline & Company, pub
lie auditors and experts, who have
made number of audits of the Town
and City books since the audit by
Mr.. Slawson, and his testimony was
directed in great extent to a critic
ism of the Slawson audit, with asser-
tion of the accuracy Of the first
Masquelene report, between which
and the Slawson report there is
marked difference. A motion was
made by defe1ke to strike out Eek
hibit H." but it was denied in part,
the ruling being that the exhibit
should be accepted in so far as it
might prove backed by other evil
dence; otherwise and in other details
4 is rejected.
With close of Mr.. Mandells tes-
simony, plaintiff rested its case.
After a short recess the defence
egan submission of testimony and
defendant w. H. Smith was placed
upon the witness stand in his own be-
half. He testified that he had serv-
ed as Clerk and Treasurer under the
old Town organization. He describ-
ed the method of doing business by
the municipality: All service rend-
cred the municipality or all sales OF
commodities are paid by checks
hawn by the Treasurer and Mayor
jointly upon warrants drawn upon
usnority of the municipal council,
which authority is given a1ter
scrutiny in open council of demands
made in detail by those supplying
aryice or commodities paid Tor.
First the claimant presents the City
formerly TOWN. Clerk sworn de-
mand upon the municipal treasury
setting forth in detail items of ac-r
count that demand is audited and pass
ed upon by the Finance Committee Oh
the Council, which, if the demand
pears scrutiny, reports it In open
Council meeting, recommending lts
PAYMENT. By vote the Council Or
ders warrant drawn in payment.
That warrant is signed by the Mayor
and Clerk; and it is delivered to the
party making the demand. Upon
making presentation OF the warrant
to the Treasurer claimant is given
.aeck on the bank, signed by Mayor
and Treasurer jointly. No warrants
are paid in any other way than by
check; and the checks and warrants
correspond The witness testified
that within the period that he had
served as Town Treasurer ne had
collected some $4,000 of municipal
nev. tnat every dollar had been
deposited in bank, and not one dol
lar had been drawn without the
claim going through all the details
he had descxibed including final pay
ment by check drawn by Mayor and
1reasurer jointly.
Witness testified that when Slaw-
son made the first audit he delivered
to that functionafy all books, de-
mands, warrants, checks, ETC., used
ia the office; and in his possession
all warrants and checks that had been
drawn, paid and returned as paid
Continued on Page Fourl