The Waterbury Democrat., 1939-06-08
billed thus far, he apparently shared about $15,000.
 win Come Uu Again

VIII Come Up Again
 Although halt was brought tc Browns attempts to show that he was wrong in admitting a $2,000,00C error yesterday, and Seaman's claims that the error is a fact, it was indicated that further mention of il will be made on the redirect exam nation of Brown by Alcorn.
 After the two accountants had bickered back and forth for more than an hour, Judge Inglis inter- rupted by saying, Tt seems to me that you, MT. Brown, ana MT. Seaman, are arriving at your conclusions by comparing different items in regard to your totals of over-eXpenditures.
 You, MT. Brown, seem to have used the available cash item, com putting the salary donations of city employees to determine over-expendi- lures, while MT. Seaman Is figuring from original appropriations and salary donations"
 Seaman Illustrates Point
 Seaman stood py the side of the huge blackboard which he was using to illustrate his point.
 Brown contended that although the appropriation was listed for the six years as 38 million dollars, it actually was only 36 million, because of the anticipation of the two mill lion from the salary slashes. On that basis, he contended, the over-ex- penditure would have been five mill lion but for the wagecuts.
 Following Judge 1nglis' statement Brown said, Exactly" in agreement
 Judge Inglis Continues
 But Judge Inglis continued, "Mr Browns total over-expenditures were arrived at by comparing city re- sources actually available with money spent if salaries had been paid in full, and not donations made. V He added that MT. Seaman is com pairing original appropriations with expenditures if salaries had been paid in full.
 Obtaining permission to make a statement, Attorney Seaman point ed out that he was correct i'll his conclusion, because, there is not one iota of evidence in this case as to the available resources of the city. We are dealing only with ap- propriations and expenditures. Rev. enue or receipts cannot be used to determine an appropriation. If not one penny was received by the city .tre appropriation would have to bo set up and money paid, even if the city had to borrow it.
 Not Competent to Testify
 'sThis witness is not competent to testify as to receipts as he inves- tigated appropriations and expendi- lures only, as his schedules and testimony show," he concluded.
 Seaman Agrees With Court
 Addressing Seaman, Judge Ing lis asked, Do you agree to the courts position?"
 "Yes," responded the New Jersey lawyer-accountant, because l haven't changed, my position"
 The request of Special Prosecutor Alcorn that Brown be allowed to clarify his position was denied by Judge Inglis who said that it could be considered in redirect examina- tion by Alcorn, eff you feel there is any need for it." continued the court.
 q don't feel there is any need for it," replied the special states at torney.
 Records of Services
 In compliance with a sub ioena issued by Attorney S1ade, Brown ap- parently brought to court records of his services to the state and the bills incidental to them.
 The first bill which was subject of his testimony was one for $3,567 for the period February 5-March 12. Other bills dated to July 31, 1888. As the reading of bills continued, Slade asked Brown to bring forth checks representing payments to his assistants. Brown agreed to segre- gate them for this afternoon.
 Brown admitted today that at least one of his assistant account ants received only $1.50 an hour in- stead of $2.
 Alcorn Given Rebuke
 As Shade read the lists of bills for identification by Brown, Special Prosecutor Alcorn suggested that they be marked as complete ex- hibits and passed to the jury for inspection.
 I'd like to know who's conduct a.,r, <l.ic crncc avo v,, i,, a tinY, fha fiery Slade said, MT. Alcorn or MT. Slade."
 .Neverthelss," responded Alcorn, sYou've read from them and they should be entered
 Judge Inglis interrupted to com ment that the cross-examination was in the hands of MT. Slade.
 "Now you know that was not proper suggestion" cried Slade tri- Ilmphantly to Alcorn, And if you don't know 1t you ought to know
 As the reading of the bills con- tinued. several times defense coun- sel were forced to ask MT. Slade to keep his voice up. He hovered over the witness stand, and appeared at times to be talking directly into the ear of MT. Brown. The latter has re- covered much of his composure, in comparison to his appearance at the end of yesterday, when he was sub jected to a bitter period of cross examination.
 Asked About His Bills
 When Brown said that he has not rendered any bills to the state for services performed after July 31, 1888. Shade demanded to know if he would charge the same rates of $6 an hour for himself and $4 an hour for his assistants.
 Brown replied that he did not know if such bills would be ap- proved. and as matter of fact continued T don't know what I will charge"
 Tn repetition, Slade asked if he would charge, more, less or the same, and got the answer, q don't knoE."