The Waterbury Democrat., 1939-05-25

A. In most of the work around here, that is true.
 @. You mean that in the auditing you do around this vicinity, 1t isn't necessary to check vouchers to cer- tain books? A. I didn't say that. @. That is the work of juniors, isn't 1t?
 A. That's true.
 A. You have seniors do that kind of work? A. It can be done more econom- ically. Q. Do you mind telling me what your rates are?
 A. I do mind. I think my rates are my own private affair.
 o. Do you mind telling me the rates that you know are charged?
 A. have no knowledge as to what rates are charged by any other accountants.
 o. You have no knowledge?
 A. None whatever. @. You have no general knoWl- edg of what other accounts charge?
 A. have not.
 Q. You have no knowledge of what accountants are. charged per day for seniors or juniors in any other section?
 A. No. I don't feel that that con- cerns me.
 o. The seniors that you have working for you-they are working today, are they?
 A. They are. He Does Mind
 o. Do you mind telling us what they are working at?
 A. do mind, yes.
 o. Do you mind stating what kind of assignment they are work ing on?
 A. Commercial. Q. Commercial audit? A. Yes.
 o. Making a general audit?
 A. Special work not connected with the general audit.
 o. And on special assignment so to speak?
 A. Yes.
 Q. Are those two men instructed by you?
 A. Always instructed by me.
 o. They are always instructed by you as to what to do?
 A. Yes.
 o. You hope they are doing what you told them to?
 A. know they are.
 o. You hope that they are?
 A. know they are.
 Q. You know that they're doing exactly what you told them to do while you are in this courtroom?
 A. l have absolute confidence that they're doing what told them to.
 Q. You have absolute confidence as to what they are doing?
 A. Absolutely.
 o. Did you make any audits of any municipalities in your experi- ence in public accounting?
 A. Yes, have.
 Q. Mind telling us what they are?
 Private Affair
 A. Yes. I do mind. That is my own private affair and has no con- nection with this case whatsoever and I don't care to publicize any of my private business.
 Q. Now, MT. Brown, I am not asking you to tell me any of your private affairs. I'm simply asking you to tell me what audits you made of any municipality at any time. Now that is simple question. You know this, don't you, that when you make an audit for any municipality, you file a copy of that report with the state tax commissioner in Hart ford?
 A.. Of course.
 Q. So that it is matter of pub lie record, any audit that you file in Hartford? A. Yes.
 0. So why do you mind telling us of any audits that you made?
 A. I don't see any necessity for them. AS a matter of fact, I just completed fourteen surveys of mu- nicipalities in the state of Connec- ticut.
 o. Will you tell this jury what municipal audits you made in this state since you have been a C.P.A?
 A. have to go back quite a num- hays of h1yt INy,Jt reason why I need to publicize my private affairs. o. Your honor please, this witness is qualifying as an expert. Haven't we the right to know what munich pal experience he has of the auditing of municipalities? Judge: Yes. It seems to me that 1t is relevant to the case and in that regard must ask you to answer the question, MT. Brown. Surveys A. I was engaged by the finance committee of the general assembly and
 Q. Just a moment. I didn't ask ;; what surveys you made. I asked you simple question.
 A. Doesn't it amount to the same thing?
 o. I am asking the questions here and I want you to answer 8 simple question. You as a certified public accountant know, don't you know the difference between an audit and survey?
 A. There is a difference, yes.
 o. Therefore, am only asking you to tell me what audits you made. What audits did you make of muni- cipalities in the state of Connec- ticut?
 A. The Northeast school district in Hartford.