The Waterbury Democrat., 1939-06-09
Petty Cash Account Of Corp. Counsel
 Battled Over By Brown, Atty. Cassidy

e. You accept that as correct. don't you?
 A. Yes, indeed.
 c. With that acceptance of Mir. Purcell's testimony, isn't it incor- rect to charge MT. O'Connor now with this petty cash?
 A. No. I don't think so.
 Charged To One Account !, O. Isn't it a fact that this $40O which is advanced at the beginning of each year is enlarged to some particular account or item in the ledger. Isn't it correct?
 A. Yes, charged to Court Costs and Sheriffs' Fees.
 @. Originally in 1930 it was charged to court costs and sheriff's fees, and '31, '32, '33, and ,34. Now, in 1885 it was charged to Salaries, is that right?
 A. No, it was charged to court costs and sheriff's fees just the same in 1885.
 @ Are you sure about that?
 A. Yes, sir.
 o. Does your schedule show that?
 A. Yes, 1t does.
 @. Exhibit B shows the appro- priation of $40O at the beginning of the year for petty cash.
 A. No, the account of court costs and sheriff's fees shows the appro- priation at the beginning of the year, $2,550 Q. There is an item of $4oO, is there not?
 A. No, sir.
 Judge: MT. Brown, your schedule shows that at the beginning of 1884 this $400 payment is charged to salary, isn't it?
 A. The year 1884, yes.
 Judge: And 1885?
 A. Yes.
 Must Have Misunderstood
 Judge: That's what MT Cassidy was asking you.
 A. I must have misunderstood the question.
 o. Isn't it fact that the ex- penditure of $400 is an expenditure for MT. O'Connor for his petty cash fund?
 A. Yes.
 @. And that is the source of your information upon which you place that item in your schedule?
 A. Yes, and also the warrants payable register for the year 1880.
 @. That's what I'm getting at that the $400 is an advancement to MT. O'Connor in the early part of 193O.
 A. July, 1880.
 Q. And that item of $40O appears in the books of the city of Water bury in court costs and sheriff's fees. Is that correct?
 A That's right.
 o. Isn't it a fact that this ledger shows that that $4OO was returned at the end of the year?
 A. The account indicates a re- ceipt of the $400 on date of De- cember 31, yes, sir.
 @. He got $400 and he was charged at the end of the year to return it. That's accounted for, isn't it?
 A. If I can see the cancelled check.
 o. It is accounted for?
 A. l can't tell definitely without having the petty cash voucher to see how 1t was accounted for.
 @. These checks you charged to MT. O'Connor were made payable to him during the year: Charles O'Connor, Corporation Counsel, Petty Cash Fund. Isn't that cor rect?
 A., The checks which we have available during that period, yet.
 Number Checks Available
 @. And you have a number of checks available?
 A. For the year 1897 we have, yes, and 1886.
 @. And these checks and each payment are entered on the war rants payable sheet. Is that correct?
 A. If they had been entered on the warrants payable sheet. We the warrants payable sheets at all, MT. Cassidy.
 o. So far as you found, they are all entered on the warrants pay able sheets?
 A. Originally they all had been entered on the warrants payable sheet.
 o. In other words, no payments were made to Charles O'Connor ex- cept by check and with an entry on warrants payable sheets. Is that correct?
 A. So far as am able to deter mine, yes.
 o. And they're available to him as corporation counsel petty cash fund?
 A. So far as I am able to deter mine, yes.
 Deposited in Bank
 @. You know, don't you, that Charles O'Connor deposited those checks at the Citizens & Manufac- turers NatI Bank?
 A. Starting with the year 1892, yes. For 1880 and '31 have no in- formation.
 @. And he started that account not in his own name as an indivi- dual but in the name of Charles O'Connor, Corporation Counsel, Pet ty Cash Fund.
 A. Yes.
 Q. And that is the way he de- posted these checks in that ac- count?
 A. Yes.
 o. So he. separated these petty cash funds-he kept them separate from his own individual bank de- posit. Is that right?