The Waterbury Democrat., 1939-03-11

by Attorney McDon0ugh in the late moments of the trial yester- day afternoon. Attorney McDon- ough represents Executive Secre-
 tary Thomas P. Kelly.
 o. You knew that all those men were higher officers of the state?
 A. Yes.
 Q. Did you go to anyone of those men with the condition that you found as you testified before this jury?
 A. I didn't.
 o. You didn't.
 Court recessed at 3:15.
 0. MT. Purcell, the last house that you worked for prior to going into business of your own was the Connor Co?
 A. Charles Hedin.
 o. Before you went to work for that firm, you worked as a book keeper to some firm. Didn'nt you?
 Worked for Cohen
 A. Yes. For Edward Cohen.
 o. In what business was Edward Cohen?
 A. Public accountant.
 o. Certified public accountant?
 A. He is now.
 Q. But not at that time?
 A. No.
 Q. On salary basis?
 A. Yes.
 o. How much a week? A. I think it was $40 a week.
 @. How much did you receive from Hedin?
 A. I think it was the same.
 o. Before you worked for Cohen, whom did you work for? A. The Connor Go.
 o. The H. w. Connor Go. Is that right?
 A. Yes.
 0. What was your position with that company?
 A. Bookkeeper.
 o. How much did you receive?
 A. $25 or $50 a week.
 Q. You have all the books of ac- counts in connection with your business your own business in 1928- Republic accounts still in exist? ence?
 A. I think so. Only check books
 Check Book Only Record
 o. You have a record showing your income? A. That is my only record.
 Q. Did you ever keep any other records of your income?
 A. The only way I could tell is by checks books or by deposit slips. Q. Now, MT. Purcell, is that the proper way to conduct or to main- tain the records of business con- cern, either an accounting concern or a mercantile concern, showing the expenditures, showing the in- come, showing the banking affairs, merely by check book and deposit book? s
 A. That was all that was neces- sary.
 o. Is that the proper way from a proper standpoint to conduct the records of business?
 A. There wasn't enough of
 o. I asked you whether or not that is the proper way to conduct the records of a business.
 A. think it was proper.
 0. You think it was proper-you, as an accountant, holding yourself up to be an accountant, think that was proper?
 A. think so.
 o. Well, now, as an accountant are you capable of setting up bookkeeping system in a business office today?
 A! Yes.
 o. If John Brown was to open an accounting office in which he did business of approximately, say, $2,- 500 year, that you as an account ant would recomm md that his rec- ordS merely consist of check and pass books?
 A. We'll, that is all that would be necessary.
 0. Would you, as an accountant, recommend that as the proper sys- tenn of books in his office?
 A. It would be sufficient, think.
 Need Few Records
 Q. In other words, you, as an acocuntant-at present an account ant in the office of the controller ot the city of Electromagnetic rec ommend that in a business office, showing 8 profit of $2,50O year, the check books and pass books would be sufficient, insofar as the bookkeeping system was concerned. You want this jury to understand that?
 A. They would suffice.
 @. Would that be the proper book keeping system?
 A. That would be the proper book keeping system.
 @. In your opinion, that would be sufficient. That is right, isn't it? That is your opinion as an ac- countant?
 A. I have already told you that it would suffice.
 Further on)
 @. Now we will return to the question just before recess about these higher officials that you could have reported to and didn't report the irregularities you discovered.