The Waterbury Democrat., 1942-11-17

hour, he expressed gratitude to MT. Alcorn and his staff for the service rendered to the state, commenting him for untiring efforts and ef- ficiency in conducting the investi- gation and prosecution.
 Borgnaes, who has lost consider able weight since he worked in Wa terbury, appeared in a jovial mood after the hearing ended. Dressed in a brown suit, which appeared much too big, he drew out cigarette as soon as sentence was imposed and turned at once to his lawyers, Atty. Carl Mears and Atty. Alfred Miller, both of New Haven. He re- mained in conference with them for many minutes, laughing and show ing no concern for the sentence he must fill.
 In Jail Since July
 He has remained in New Haven county jail since July 1, when he was unable to produce $50,000 bonds set in superior court. He was de- scribed in court today as virtually penniless, and his attorney stated his wife and two sons, one seven and the other II years old, were in the care of friends.
 MT. Alcorn at ore time in the summation of the case recalled a statement made by Borgnaes that "he would rather be in jail in Amer ica than in Denmark as conditions were there" He arrived here with his family who had joined him to- gether with hundreds of other Euro- pean refugees. It was revealed that he had three times previously at tempted to obtain passage to this country but was unable to because of war conditions.
 MT. Alcorn in summing the case stated that Borgnaes was employed by the Kingsley auditing company of New York in 1881 as an account art and remained as an employe un- til 1888. He personally was in charge of auditing records of the city of Waterbury, and although several others were employed at the same time he was the key-man, MT. Alcorn stated.
 Checked Records
 Borgnaes had to check all city records, which in turn were consid- cred by the Board of Finance. MT. Alcorn stated that many times in- stead of presenting entries of claims against the city directly, blanks were turned over and later entries which were fraudulent were made.
 MT. Alcorn said that the discrep- ancy involved was lover three mil lion dollars. He added that all his work was done under the control and direction of former Mayor Frank Hayes, and former Controller Daniel J. Leary.
 In 1884 Borgnaes was loaned" to Hayes and Leary and continued in that capacity for four years, the prosecutor stated. He gathered various accounts that nee led expla- nation, the prosecutor stated, and we do not believe they were accur- ate and do not believe they were presented to Hayes and Leary aS accurate"
 es0 &y AAAs8@s~y w.
 Borgnaes was paid directly by the Kingsley Company, MT. Alcorp stated, receiving amounts ranging from $500 in 1884 to $8,700 in 1887.
 It was revealed that within three days after the conspiracy investiga- tion started Borgnaes disappeared. It was learned. later. the prosecutor stated, that he had gone to Bermu- da. ostensibly for his health. Be- tween the time nc returned and sailed for Europe he had confer- ences with the accused and others In New York, the states's attorney said. It was decided at that time that he should go out of their jurisdiction of the United States. he added.
 Mrs. Borgnaes Got Mall
 Mrs. Borgnaes Is said to have re- ceived mail constantly from her hus- band. Mir. Acorn stated that Borg naes sent mail to a friend and neighbor in Hollis, l.. l., who turned 1t over to Mrs. Borgnaes. Arrange ments later were made for his wife and sons to join him in Denmark. It also was revealed that since Borgnaes was born in Denmark. the same rules regarding passports did not pertain to his entrance in his native land.
 The accused man came to this country in 1920, was naturalized in 1926 and in 1928 was married.
 Mr. Mears stated that Borgnaes did not profit from his connection in the auditing of city accounts. He described him as & victim Of cir.