The Waterbury Democrat., 1939-03-16

Attorney Slade resumed his cross- examination of Purcell this morn- ing. The more important testimony follows:
 o. The sixth item on page of the original ledger sheet of the Citizens & Manufacturers Nat1 Bank in the account of the city of Waterbury, disclosing charge against that ac- count of an item of $556.66, pur- ported to be charge for payment of a check for that amount charge able to that account.
 Judge Inglis: And is the date January IS, 1885?
 Slade: Yes, your honor, January 15, 1885.
 (Marked for Identification.
 o. MT. Purcell, having directed your atetntion to the sheet I just showed you, ask you whether you didn't tell this jury yesterday that the item in question was marked paid on the warrants payable sheet on March 31, 1885? ...
 Marked with Stamp
 A. That is what the record shows.
 o. It was marked with rubber stamp on the warrants payable sheet March 31, 1885.
 A. That's correct.
 o. That check was paid by the bank of January IS, 1885. In making up your reconciliation for the month of January, it became indis- pensable to consider that check as an outstanding item?
 A. If that is the one, it should have appeared on the reconciliation sheet for January.
 o. Why did you say if that is the one? showed you the original sheet. You didn't say any other charge of similar amount was made against the account of the city of Water bury.
 A. No, not in that month.
 e. Nor in the following month.
 A. I didn't look in the following month.
 Q. Didn't you look in March?
 A. March doesn't follow January
 o. Didn't you look in February?
 A. No.
 0. So, for the month of January you found a check payable and charged to the account of the city of Waterbury for $556.66?
 A. Yes.
 Q. There is no doubt about it in | vS1tr1I tI,of ff rln 14x, the bank against the city under date of January Is. You had that check at the end of the month or voucher showing the payment of that check?
 A. I think so.
 o. And 1t should have been con- sidered in making the reconciliation?
 A. I think so.
 e. You make up the reconcilia- tion sheets, or they were made up under your supervision, and you said they were correct?
 A. Yes. Not Recorded
 o. And yet that check doesn't appear as an outstanding item in the month of January or in the month of February?
 A. That appears to be SO.
 o. You couldn't have made the reconciliation without considering that item to be outstanding?
 A. There may be an explanation or answer
 o. Never mind what 1t may be. The question is you couldn't have arrived at an accurate reconciliation without considering that check as an outstanding item? A. I don't think it was an out standing item. It was a prepaid item at the end of January-that would be a prepaid item.
 o. Well, if it was prepaid item, it appears to have been approved by the Board of Finance, entered on the warrants payable sheet un- der date of February and approved so far as the warrants payable sheet discloses, under date of January 3l.
 A. That is just what I said. I. would be prepaid item by the end of January, paid by the bank and not in the record until the end of February.
 0. But you carried it as an un- paid item until the last day of March, 1895.
 A. don't know whether that was done or not.
 Q. Well, you didn't have 1t on your reconciliat ation sheets as an out standing item.
 A. No. It would not have been an outstanding item at the end of Janu- ary.
 Q. It would have been a paid item until the end of January.
 Prepaid Item
 A. If that was the item that ap- pears on the copy of the transcript, then that check was prepaid item at the end of January.
 Q. Very good, sir. So that when it appeared as having been entered under date of February 5. and ap- proved under the controllers certi- ficate dated February q, you then knew that the Board of Finance ap- proved that particular item. A. No.
 Q. You didn't know?
 A. No.
 Slade shows Purcell exhibit 61.
 Q. This is the warrants payable ledger for 1892?
 A. Yes.
 Q. MT. Purcell, will you kindly comemnce at the first entry Tn this exhibit 61, and tell us first how many warrants payable sheets beer no date on the facet?
 A. This does carry the date they all carry dates. Now, if you mean
 e. I asked you how many carry no date on the top of the sheet. Alcorn: You said no date on the face. You didn't say anything about the top of the sheet.
 Slade: I'm sorry. I thought did, MT. Alcorn. I don't want to quarrel