1130 Page – Leo Frank Georgia Supreme Court Appeals Records, 1913, 1914

Visible Translated Text Is As Follows:

99
and entered and how he figured it.) In my opinion it would take a pretty
swift man three and a half hours.
CROSS EXAMINATION.
A man's familiarity with a special class of work will aid materially in
making it up. If he had had to get up the information which was furnished
me it would take him a good deal longer than it did me, for the information
was already furnished me. I have allowed for his experience and familiarity
with the business, in the way of saving time, in making my estimate. I have
tried to make my figures sufficiently conservative to make allowance for a man
in charge of the work. I have tried to show it one in the quickest possible
time. I think it will be wonderful to make it in less than that. I think a
man who could make it out and verify it as he went along, it would take the
whole afternoon.

C. E. POLLARD, Sworn for the Defendant.

I am an expert accountant. I was called into this matter for the purpose
of seeing the length of time it would take to gather these figures and get the
result on the financial sheet and other papers that were furnished me. I
studied each sheet and when I was sure of what the result would be I would
lay that sheet down and make a copy of it. I would take time myself for
each operation. There was a discrepancy of one and one-half gross on the fac-
tory records in the figures, out of 2765½ gross, (Def's. ex. 2). It was an
immaterial error. The minimum time that I could do that work in I found
to be three hours and 11 minutes, that was as quick as I could do it. If I had
been interrupted in my work of course it would have taken me longer. I have
been an expert accountant for 15 or 16 years. The mistake that I found
occurred on the Saturday of the week before. It was Mr. Frank's mistake, but
somebody else compiled the figures for that week. There is another trifling
mistake under the head of "value of products, pencils packed" that did not
figure the same as mine. Those are the only two mistakes I found on the whole
financial sheet, - a mistake of 50c. and a gross and a half of pencils.

CROSS EXAMINATION.

In making my experiment of how long it would take, I was furnished
with all my data. I didn't have to get up any of the data. I am considered
rapid in my work. The mistake of one and a half gross occurred on April
18th and 19th. I don't know whose mistake it was. Anybody can work on
his books with a great deal more ease than an outsider can. The mistake I
mentioned did not make the other calculations wrong, the other calculations
were all right. The mistake grew out of just one multiplication. In multiply-
ing 791 gross at 50.1 cents, Frank made the total $396.75, instead of $396.29.