The Waterbury Democrat., 1939-05-25

mel nave my own puSl1eSS CO CaAe care of"
 One of his present three assist ants, he said, is working with him on the trial accounting work, and the other two are engaged in an- other operation. Do you mind tel ling me where they are working to- day?" asked Seaman.
 T do mind, yes," replied Brown, although he admitted they were working on a special assignment. In testy tone, Brown told Seaman, in answer to question, that he knows his assistants fare. doing what he told them," and that he "has absolute confidence in them"
 "Just answer the question:" cried Seaman, as Brown continued his statement about confidence in his assistants.
 Refuses Names
 A, loud blowoff developed when Seaman questioned Brown concern ing his experience in making audits of municipalities. Brown said that he had conducted such audits, but refused to give the names of the municipalities included.
 "That is my own private affair."" he said sternly. Tt has no connec- ton with this case and don't care to publicize my private affairs" Seaman pointed out to the wit ness, who spent eight days testify ing for the state, concluding early Tuesday afternoon, that he was not asking for any private affairs, that as 8 matter of law, the audit re- ports were filed at Hartford, and available for public inspection. Why do you mind?' challenged Seaman.
 Brown retaliated with the infor- nation that he had just concluded surveys" of IA municipalities of Connecticut, but reiterated that he didn't "see any reason why I need to publicize my private affairs"
 Appealing to Judge Inglis, Attor- new Seaman pointed out that Brown had qualified himself as an expert accountant, and that therefore the defense were within their rights in learning his experience.
 Judge Inglis upheld Seaman's con- tention. T have to ask you to an- swer the question" h esaid, turning to Brown.
 Again, Brown started to talk of surveys" In an instant, Seaman cried, T did not ask you what sur- veys you made. want my simple question answered. You know the difference between an audit and 8 survey. I only asked you what audits you made and can't make it any more simple"
 School District
 The witness said that in 1888 he had made an audit of the Northeast school district of Hartford. "But that's not municipality-it's a school district" contended Seaman.
 "Well, it's part of municipal ity," countered Brown, land the report is fled"
 The witness continued that he had made an audit of the public welfare department of the city of Hartford, and of the Watertown fire district.
 Again Seaman objected to the an- swers of Brown. T am a c. P. A. Ike yourself" he said. 50 please try to confine yourself to answers. You know a fire district is not a munich pality."
 He asked Brown to continue and Brown said that he had answered l the question completely.
 "Then you didn't make any audits of municipalities in this state" charged the attorney.
 That's not true" retorted Brown. He added that the school district audit was more than an audit-that it was an investigation. The differ ence between an audit and an in- vestigation, he explained, was in that an audit only showed condition of finances, while an investigation went beyond-to show other than financial facts.
 Difficult Question
 In answer to a question concern ing the difference between an &C., countant and an auditor, Brown said that it was "a difficult question to answer"
 I'm not trying to confuse you," said Seaman.
 T don't think you are," replied Brown, meaningly.
 Brown explained that to the most number of people, there is no differ ence between an accountant and an auditor, but that the difference lies in the fact that an accountant is one who keeps figures and an au- ditor is one who checks them. Brown said that he had never had any legal training, and had never served any apprenticeship in law office.
 In his opinion municipal account ing was specialized" field, only to certain extent. Seaman point ed out at that time that in some states c. P. A. cannot make audits of municipalities-that 8 special examination is required before any municipal accounting can be engaged in by an individual.
 Brown said that he knew such a law was in effect in New Jersey.
 But. he said. regular auditor would have no difficulty in making a municipal audit, if he had the prop CT background. He characterized such audits as mot too difficult or specialized" He admitted, however, that it was different from conner cial accounting.
 Whats c. P. A.?
 A lengthy dissertation on the meaning of the title Certified Pulp lie Accountant" followed, although Special Prosecutor Hugh M. Alcorn arose to object. T submit that in the interest of time the question should be excluded" he said.
 When Attorney Benjamin Slade, counsel for the Kingsley auditors, who introduced Seaman to the court, arose to answer Alcorn's objection, Judge Inglis silenced him with the raYnork UTy1ct a YtniVs,ta Mfr Glade