The Waterbury Democrat., 1939-05-25
Accountants Had Stage In Court This Morning
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were conducted by him, he said, and for the most part, he determined the alleged irregularities, he said.
 Did Not Report Purcell
 ''Did you report that MT. Purcell got a check that was irregularly paid?" asked Seaman.
 "No," was the reply, "but it has been reported. I didn't report it."
 "So, you didn't report them all?' asked Seaman.
 T reported them for the most part was the reply.
 The city charter does not say that the amount and numbers of war rants should be put on the back of the sheets, Brown said, but that is 8 part of the bookkeeping system. But if the board of finance wanted to they could have insisted that the numbers and dates be filled in?" Seaman queried.
 More Parrying
 "They should have-and could have," retorted Brown after con- siderable parrying.
 When asked if Purcell, chief &C., countant and present acting con- troller had signed some of the war rants payable sheets between 1880 and 1897, Brown hedged. When Seaman demanded yes or no an- swer, the witness returned, I'm on the witness stand, MT. Seaman, and you're not determining if am to answer yes or mo-" Special Prosecutor Alcorn objected that Seaman was taking the sheets which were not before Brown, but was met with a chorus of defense counter objections.
 Judge Orders Answer
 Judge Inglis ordered that the ques- tion be answered yes or no, and Brown hedged again by saying, Tn 1930-yes." Judge IngliS ordered that the Tn 1880" part of the an- swer be stricken.
 When Seaman placed a hypothet- ical question before Brown, concern ing the checking of another com- pany's books to ascertain the &C., curacy of the books kept by the company or firm whose books he was auditing, Brown again refused to answer yes or no.
 Seaman asked him if, under the circumstances described by him, Brown would check the other com- panies books. T might" replied Brown.
 Again Seaman appealed to the court, asking that yes or no an- swor be given. Explaining that the question was simple, concerning the checking of books, Seaman said, Either he would or he would not"
 One More Laugh
 'Or he might" cut in Judge Inglis, causing the jury to burst out in a laugh.
 Brown said that in making an audit for a year, it was his custom to examine the books of firm for a part of the month of the ensuing year.
 "When do you stop?" queried Sea- man.
 eve use our own judgment" re- turned Brown.
 Would Not Have Power
 Seaman brought out that if Brown were conducting an ordinary audit of the city's books he would not have the power of subpoena vested in the grand jury, to assist him, as it had in the present case. This was his point in seeking to justify the audits of the Kingsley company.
 His knowledge with relief meas ures was general" Brown said, but he knew that many times citys sponsored work relief on the prom ise of the government to provide funds later.
 He did not know of his own knowledge, he said that in many cities, relief cases had been put to work in street departments.
 But I've seen many workers rest ing on their shoyels," he volunteer ed. The remark was stricken from the record.
 Browns History
 The principles of accounting and history of Browns experience in accounting represented the scope of the early cross-examination of the witness by Joseph J. Seaman, of the defense staff.
 There was rumor before court opened this morning that the de- fense might ask for further con- tinuance, to prepare their procedure, but when court was called to con- vene by Judge Inglis, there was no request made.
 Seaman, a certified public ac- e,untant and registered municipal aIcountant, from Perth Amboy, New Jersey, a member of the New York and New Jersey bar, opened the ex- animation. Seated at the end of the counsel table, surrounded by John w. Meaney, defendant and member of the Kingsley firm, and another accountant, he seemed pre- pared for a long, siege.
 Other defense counsel had ab- Sented themselves from that section of the table to provide the account ants with ample operating space. Brown told Seaman that his first job as a junior accountant devel- oped in 1913 in Springfield, Mass. and that in 1916 he transferred to another position 1n New York, where he remained until the war. He went overseas with the A. E. F. At the conclusion of the war he joined another New York account ing firm, but in 1920 went to work for a private concern. He returned to Hartford in January, 1921 as an accountant.
 On His Own
 In 1928 he went to work for brok craze firm at Hartford, in charge of the office. He opened his own office in December, 1881. Since that time he has continued in his own office and has hired as many as 12 assistants. he testified, but at the present time only employs three. All his assistants were senior &C., countants, Brown said. Working in the general accounting field in this territory, he continued, junior &C.,