The Waterbury Democrat., 1939-07-13

I ifications of applicants for c. P. A. certificates.
 Kingsley is the senior member of the George H. Kingsley firm, he said.
 The witness, speaking in his na- tural pleasing voice, said that John w. Meaney, also 8 defendant, and member of the firm, who may take the stand next, is g partner of the firm, and has been since December, 1897. Prior to that, he said, Meany was a special partner from 1882. The same is true of William B. Murray, who formerly was a de- fendant in the trial, until discharg- ed by Judge Inglis.
 Meany, he said, is superintendent of accounting, while Murray is in charge of all reports.
 Kingsley & Co.,, the witness said, had IS offices in 1881 extending across the continent from New York to San Francisco.
 Two Offices
 At the present time the firm has but two offices, one in Boston and the main office in New York. The witness explained that in 1882 the east business was separated from the west business, and the former retained by him. In 1933-34-35, he said the other offices were turned over to the representatives, who still do business for the Kingsley Co.,, although the offices are their own.
 Prior to the publicity attending the Waterbury conspiracy, and the fact that four members of his firm originally were charged with conl- nlicity in the alleged conspiracy. MT. Kingsley said that his firm hired from 35 to 65 employees on an average. according to seasons.
 "Was your business affected by the publicity" asked Attorney
 tremendously so," was the reply.
 Between 1880 and 1888, the wit- ness said, his principal business consisted of handling executive work, getting new business and con- sulting clients. . ,.
 He made the statement that III one year his business did a gross business of $1,150,000, hanonng business for HOO clients. He saio that generally they serviced 2oo 10 400 clients in year.
 The work of visiting and con. sulting clients took considerable ol his time, Kingsley said. Describing the work of the office manager or his firm, Joseph Spangenberg, ne said that all the auditors reported to that man and were assigned 10 posts by him.
 Office Procedure
 He said that the mail was opened in the morning by Miss Alice O,Donnell, his secretary, who testi- fled yesterday, and that all checks were passed over to Miss Kathleen Barbour, bookkeeper, who has also testified. Miss Barbour also pre- pared the invoice in the office, he said.
 Kingsley testified that he worked for Miller Franklin O., until July 1, 1881, when the firm was taken over by Lawrence-Scudder, wht continued him on their payroll. The same firm retained 25 employees o1 the Miller Franklin Co.,, including Enoch H. Borgnaes and Francis B Troy.
 He worked for Miller-Franklin and Lawrence-Scudder, to obtain : new business, Kingsley said. He only knew in "a general way" that the Miller-F Franklin Co.,, was work ing in Waterbury on audits in 1881 The witness described Enoch Borgnaes as a 0. P. A. in whom he had "absolute confidence.
 The first time Kingsley met Hayes, he said, was March 20, 1883 at which time he met Daniel y Leary. Meany accompanied King sley to the meeting at which King sley told the mayor and controller at that time, that the audits which had been made in previous years had not included payroll audits, 10 guard against "payroll padding.
 "Go Ahead"-Leary
 Hayes. he said, asked Leary If there would be any objections to such an audit, and Leary told Kingsley to "go ahead" the witness said. Kingsley testified that he told Hayes and Leary at that time that in order to insure the result of the audit of the payroll, even the mayor and controller should not know when the audit was to be made. They agreed, he said.
 The mayor and controller also agreed, Kingsley said that If the auditors were paid on day by day basis. the costs to the city would be about $l,O00 more than the usual S2,5OO. Both agreed, he continued.
 Attorney Shade read to the Jury letter sent to Kingsley by Daniel I. Leary, authorizing the audit of the 1929 tax list. Kingsley said that the audit was started in October, 1883, and that he saw the mayor in November, 1883, to talk over tne procedure.
 Kingsley said that he informed the mayor that a system was needed in the tax office. He said that he found the necessity for the system as the audit progressed. They had 17 lists that had to be looked over, Kingsley said. and from an ac- accountants standpoint, that leit several years wide open for defai- cation.
 Mayors Wishes
 He pointed out that if taxpayer made his payment on the 1929 tax, he could owe for several years prior and vet the city would lose on that. He said that if taxpayer received confirmation for his 1929 tax, he would think he was all paid up.
 Borgnaes, Hayes and Leary had gone over the situation, he con- tinued, and the mayor said ne "wanted the tax records put Tn proper shape"
 Kingsley said that in agreeing with Hayes and Leary to install the system, he had received from con- firmation and approval of his scale of charges for workers. The scale