The daily banner. (Cambridge, Md.) 1897-2008, 1921-01-25
VIrNESSTELLSOf
SCitWAbv VOUCHER
Accountant Admits He Has
Not Seen II.
TOTAL PUT At s339,230
Was Entered on BethIehen's Books,
He Tcstifies. and 500 coo CHARGED
to in Work.

He Tcstifies. and 500 coo Charged
to s ir Work.
New York. Jan. 23-Perioy Nurse.
Uh, 50 accounting firm audited +hc
hon'ss of the Esthlp.em Sh.nhuii'" e
coz pany. appeared before the Wal>H
(nmmittep Investigating nffa;rs Of IL"
United STATES S'in"'n@ board.
He cnr"ab@Ia',h '">' mcny # Coo
mel 4. II. Ah"a.e rolgaer genes
cnnptrJIier concerning discovery -
voucher for 5000 40. alleged +"
rover us mr. avnor..z ~ Charles VI
Schwaa f".. 0rr:,'..s" 1871
Total 'misi,!ac,'d charges fond on
the hooks of the bethlehem company
amounted TO 1929 $50. AIR Morse as
serted
aEr. Morse said ne Old Colonel Aha
lie. under whose direction the audit
was carried out. Of the discovery Of
the $50 A10 voucher by one Of his
accountants and OF the existence Of
$1,000 pail to Part n, Cravath, at
tn.pey for the Ec;hlpl,em company.
ard was charged n overhead, he add
ed.
While Mr.. Morse said he had not
seen the voucher. it was reported 10
him by some Of his msn md he men
tiored it to Colonel AbAdie after the
audit had been called of by the
chairman. Judge Payne, now eccre-
tary al the interior. The information
given by his accountant, he asserted,
was :he voucher was in the Office Of
the bethlehem corporation. and was
on its books February Is. 1919.
The voucher. he G0ld the committee,
vas entered in the trial balance which
his auditors made. "nder the heading
of administration and expense in gnn-
ernl. Mention OF the voucher was
made 70 Cnlnnel Ah0Ate. Mr. Morse
explained. in connection with ether
things which included the voucher Of
$4SGC3 20 Mr.. Cravath. This charge,
he saw. was for attonrer's fees.
Questioned concerning 5he 100000
voucher. ne said the number Of t was
- = -
to the yaHnher showing 100000 was
to be charged n snip ccnsrr'ction, he
sal.
The natter WAS called % the alien
ton Of one nf the Bethlehem en-
plo-eS ny ore Of his accountants. The
shtphuild;ng empioye, the witness
So d. told his auditor the item already
faG teen diS3llOwed.
NJ. Morse explained when the audit
was resumed his firm had the audit
ing Of only :ha material and labor
accounts. and the feid work for the
overhead was to have been, handlsd
by the auditors of the Emergency
Fleet corporation. This plan, he
sad. was not carried out.
Tie statement OF Martin ]. Gillen.
former assistant TO the chairman of
the hoard. in his testimony TO the eff
feet Mr.. Morse had agreed the Item
was not charged TO ship construction,
was denied by tie witness.
Mr.. Morse said he had no knowl-
edge of how the item was hsta@t1 en-
the books of the shipbuilding eorpnr-
alton after his work was interrupted
Asserting lie knew nothing Of what
took place on the Bethlehem books
after February !, 1920, Mr.. Morse
said his relations with the Bethlehem
company had extended over two or
three years and were Every pleas
ant until after the finding Of this
voucher"
The audit of the shipping board
books continues, he said. and has al
nady cost nearly $500 COO The
beard pays for seventy or eighty men
at scales varying from $50 & dag for
superintendent to $50 for junior ne
countants, he explained