The Waterbury Democrat., 1940-02-14

(Continued from Page ) upon to serve the members of the, jury in that trial being unusually healthy and being able to attend all sessions of the trial.
 Coates Next to Testify
 If the trial had resumed this morning Charles Coates of Hartford, certified public accountant who investigated matters in the tax cole lector's office for the states attor- ney was expected to be recalled to the witness stand for further cross examination by Atty. Miles M. McNiff Jr. of Miss Cavanaughs counsel. %
 The accountant was on the wit. ness stand under cross-examination practically all day yesterday. Just how much longer Atty. McNiff will continue with his cross examination of the Hartford man Is not known but there was no indication at the close of the court day yesterday that Atty. McNiff was near the end of his questioning.
 AAlC -OCACAAoC uUVOAA4Cy Wno AuSD- tioning Mir. Coates in most thorough fashion on practically all matters that the accountant had testified to in his direct examination. Atty. Me- Mfr was also questioning the &C., countant as to his opinion concern ing methods followed in the tax col lector'S office in caShing checks other than those presented in pay., ment of tax bills. .-
 Yesterdays Session
 Charles F. Coates, certified public accountant of Hartford, engaged by the state to make an audit of cer- tain matters in the city tax col lectof'S office, occupied the witness stand in the trial of Miss Cavanaugh practically the entire day yester- day. He was placed on the stand by Atty. Miles F. McNiff, ,Jr.. of Miss Cava1augh's counsel for cross exam ination after Miss Christine Dow of the tax collectors office testified for the defense.
 The cross examination of the ac. countant had to do mostly with pro- cedure in the tax collectors office and observations he had made there.
 Kelly's Checks
 At one time yesterday afternoon, Mir. Coates said it was reasonable to assume that some tax payments had to be held up during the weeks that Thomas P. Kelly's check for $100 remained at the tax col- lector'S office undeposited. Coates also conceded that the holding of the Kelly check for the period from Feb. IA to April 6, 1899 must have to some degree caused mishandling of funds in Cage in the tax col- lectors' office, where Miss Cavanaugh worked as cashier. He further Sailld that he could not tell whether tax payments had been held up to cover the Kelly check. He said he pre- stunned however. that some tax pay n1ents had to be held up to cover the check.
 On questioning Coates said that the practice of cashing checks in the local tax collectors office was much more common than in other tax collectors offices in the state in which he had been, He said that he did not believe the cashing of checks except those rendered In payment of taxes was good procedure. He Said that in some tax offices there are written regulations governing employees on the matter of cashing checks but that there are none here.
 A&fxy AKnAY{RF fYaA,,fNAd nC An whether Irregularities Coates testi- fled he discovered resulted from orders issued hy arsuperior. Coates said he did not think so as any person would naturally protect him. self or herself
 Instructions Given
 Coates said that his investiGa tion developed that most of the checks caShed in the tax office, other than those tendered in payment of taxes. were cashed as g result of iYlstrtlc- tions from MT. Ennis.
 He said that there was no QtieS- ton but that the habit of cashing cheeks was common in the tax cole lectoris office between Jan: 1 and April 6, 1899.
 when reference was made to Miss Mildred EAwlor, substituting for Miss Cavanaugh when she went to lunch, Coates said he did not think that was important as the Lawlor girl only worked there for e1a hour and . haK each dsysand tiiee Ne diA not know whether the riiali was heavy in the tax office during the lunch hour.