The Waterbury Democrat., 1939-03-16

F, Purcell was conducted yesterday by Attorney Benjamin Slade of New Haven, counsel for the Kingsley auditors on trial. Portions are as follows: o. Wasn't it a part of your duty as accountant to ascertain whether an appropriation was overdrawn? A. No. It didn't do any good.
 @. I didn't ask you if it did any good. I want to know, was 1t your duty as accountant? A. Not after 1t was overdrawn.
 @. call your attention to ex- hibit 88 on a separate page, pur- ported to be a carbon copy of check, dated December 20, 1884 for $597.44, and ask you to turn to the warrants payable sheets, exhibit 63 at page 399.
 A. I have it.
 o. You there find an entry of this particular item under date January 3, 1885?
 A. That is the very next item to the last one. o. Under what date, sir? A. The same date as the last one December 31.
 o. The entries are under date of December 31. That was at the end of the year that you made these en- tries, although the warrants payable sheets are dated January 3, 1885. Is that right? A. January 3.
 o. And the date of entry you say is December 31, 1884? A. That's correct. o. Now, the date of the con- troller's approval is January 3, 1885. A. Correct. o. But there is no date on the other approval of the board Of finance.
 A. Correct. @. And so far as this record is concerned, this particular item was not approved by the board of finance.
 A. Not to me.
 o. I didn't ask you whether 1t was to you. I asked you so far as the record is concerned. A. That's true. 4
 @. You're still anxious to give me your opinion, your deductions.
 A. What was that? Question Withdrawn o. asked you that you're still anxious to give me your opinion, your deductions. Are you, yes or no.
 (Alcorn objects No, no. (Slade withdraws question:.
 o. Now, in connection with this particular record, MT. Purcell-Ex- hibit 88, No. 68699.
 A. Yes.
 o. When you got this bank statement for the month of De- cember 1884, did you see that there was an entry charge for the City of Waterbury?
 A. I don't remember.
 o. Your book, in the warrants payable sheets at page 399, indicates that that check was paid sometime during the month of December 1884. A. That's correct.
 @. Now, in connection with the subject matter for which payment was made by this voucher, you knew that 1t represented-under date Of November 30, 1934-for services ren- dered during November 1934-re- audits, tax system-to the year end- ing December 31, 1884? A. I don't remember. @. Didn't you tell MT. Alcorn in your examination in chief that the Kingsley Company made the audit finally and that you consulted them and had seen them and had copies in your office?
 A. know they made audits but don't know when they made them.
 o. Didn't you see them period ically between 1930-35?
 A. Yes.
 o. And didn't you know that they work there towards the end of the year getting material ready for the audits?
 A. It was way in the early part of the following year.
 o. We'll, November 30 wouldn't be very far from the early part Of the coming year. Alcorn: Thirty days or so.
 Slade: It depends on who gets them.
 o. Is that right, MT. Purcell? A. I don't remember this par ticular occasion. It Is entirely pos Sible for me to figure o. Never mind possibility. Your memory, you say, is pretty good. Don't you know as matter of fact that they worked there for six or eight weeks towards the ends of the year to get their audit ready? A. I don't know.
 @. You saw the audit from 1884, after, that you consulted from time to time? A. Yes.
 Exhibit 8S Q. Now, in connection with this item, shown by exhibit 88 under number 68,700, did you then think it your duty to see the appropriation ledger in connection with that par ticular item? A. What time does it refer to?
 @. It refers to the date of the check, December 20, 1884, and the warrants payable sheet indicates that 1t was paid during the month of December 1884. My inquiry now is whether at any time from the time you received the invoice, Mo- lN- cember 1884, did you think it your duty to see the appropriation ledger?
 A. Insofar as I thought it did.
 @. I didn't ask you that. Will you kindly stop making speeches. if you will. and confine yourself to the question I ask you?
 A. I'll try.
 o. I'm asking you 8 question and would appreciate 1t if you will give an answer F1id vf,iI feel if voalr dilty