The Waterbury Democrat., 1939-02-10
Purcell Takes Stand Today As State
 Witness Ln Citys Conspiracy Trial

James Purcell for several years accountant in the ofiice of the city controller, both under Daniel ]. Leary and Sherwood Rowland, the present incumbent, took the witness stand this morning. It was general ly expected at the start of the trial that MT. Purcell would be No. 1, witness.
 The examination opened with Prosecutor Alcorn doing the ques- tioning. It is as follows:
 e. You reside in Waterbury, Mir. Purell2
 A. Yes.
 c. And you lived in Waterbury, how long?
 "A. All my life.
 @. You attended the public schools here?
 A. Yes.
 o. What schools did you attend? A. A Catholic parochial school, boarding school, Duggan school. And I attended business college and I took a correspondence course in accountancy.
 c. Are you a man of family9 A. Yes.
 o. What street do you live on in Waterbury?
 A. Oakland avenue.
 e. How long have you lived there?
 A. Two years.
 Q. How many children have you?
 A. Five.
 Q. What is your occupation? A. I have been an accountant for IS years.
 e. Have you @ certificate from any organization?
 A, You mean any certiflcate7 O. No. You are not Q certified public accountant?
 A. No.
 e. How long have you done ac- countancy2
 A. have had five years public experience before I went with the city of Waterbury.
 e. And since you've been with the City of Waterbury?
 A. This would be seven years.
 Started In 1880
 c. Do you recall when you be- gan your services with the City of Waterbury?
 A. The early part of January, 1880.
 e. whether that followed an election of October 1929?
 A. Yes.
 e. Do you recall whether the &C., cused Hayes was elected Mayor that year?
 A. He was.
 c. And whether the accused Leary was elected controller?
 A. Yes.
 c. They entered on their duties, when?
 A. I should say January 6, 1880. e. Who appointed you?
 A. MT. Leary.
 e. And what did he tell you your duties were to be?
 A. I was to take the place of an accountant who either had left or was leaving from his employ.
 e. At what salary were you eni- ployed2
 A. I was to receive the same sal- ary as the man who was leaving $4,000 Q year-but for e trial period I was to receive $60 per week. e. That was your trial period $60 @ week. How long did your sal- ary, $60 @ week, continue?
 A. It continued for the entire year of 1o30.
 e. Now, when you entered Into your duties, what did you do7 Tn other words, explain to the jury ex- actly what your duties were.
 A. Well, the first thing to do was to close the city's books for the year 1929 and that was quite difficult job because I learned afterwards that the man on that job had left sometime in November, I guess. and then I was to be in charge of the public accounting in the controllers office.
 Took Charge
 @. Did you take charge of the acc counting in the controllers ofiice at that time?
 A. I did.
 c. Explain to the jury the duties that you had then.
 A. At that time, some firm was enc gagged in doing some additional work that consisted of assisting in setting up c new accounting system in the controllers ofiice. Together we did that work. From then on, would supervise the drawing of the figures on the trial balance and prepare journal entries.
 c. Tn your profession, do you have charge of the work sheets9
 A. Yes.
 c. Wiil you describe what they arep
 A. Well, they're usually figures on which statements are prepared, later typed from those sheets. They are the original or manuscripts.
 c. What is the purpose Of keeping the work sheet?
 A. So that reports or statements can later be typed from them.
 c. Now, at some time, was any, thing done with respect to bank re- conciliation7 A. Yes. made the bank reconcile iation myself for c couple of years. Later on, think someone else was doing 1t.
 c. Were they done on your direc- tions2
 A. Always under my direction. e. Explain what you mean by bank reconciliation.
 Striking A Balance
 A. l mean by that. the reconcilia- ton between the controllers records 50 far as they relate to cash on hand, and the treasurer's accounts which relate to the cash on deposit. c. Tn other words, 1t was striking c balance?'
 A. Yes. At the end Of each month. c. Were these papers-bank re- conciliation sheets. work sheets-al- lno& 10 aIud 70 noH Ha adeS sHsA duties2