Wednesday, 13th August 1913: Three Hours Necessary To Prepare Financial Sheet Says Accountant, The Atlanta Constitution

Reading Time: 3 minutes, [505 words]

C. E. Pollard, a certified public accountant with the American Audit company, was the first witness called Tuesday by the defense. He testified that he had examined the financial sheet and that it took him three hours and eleven minutes to complete the work that Leo Frank claims he did on Saturday afternoon, April 26.

"Have you gone over the financial sheet of the National Pencil company for the week ending April 24?" Mr. Arnold asked.

"Yes, I have gone over a copy furnished me."

"Were you also furnished the data and method of compiling this sheet?"

"Yes."

"As an expert you know how long it would take to prepare it with all the data furnished; tell the jury your idea of it."

"I was called into this to establish the time necessary to compile this financial sheet," said Mr. Pollard, "and I went over each sheet and record and made copies and timed myself on each one."

"Did you find Mr. Frank's calculations correct?"

"My figures show a discrepancy of one and a half gross in the number of pencils made."

"Was that much?"

"No, it was so small that I had to check back to see if I or the person who first figured it had made the mistake."

"Now, how long did it take you to complete the work?"

"Three hours and eleven minutes."

"Was that, in your opinion, a reasonable time?"

"That was as quick as I could do it."

Was Hard Work.

"It took good and constant work, didn't it?"

"Yes."

"If there had been interruptions it would have taken longer?"

"Yes, it would for me."

"From what record did the error of one and a half gross of pencils come?"

"From the records or report of April 19."

"Well, that mistake occurred in the figures that another man made and that wouldn't be held to Frank's account, would it?"

"No. I should say not, under those circumstances," said Pollard.

"Were there any more errors that you found?"

"Yes, there was an error of 49 cents under the head of 'value of products,' dated April 18."

"That was not Frank, either," commented Mr. Arnold.

Attorney Frank Hooper then took up the cross-examination.

"Do you travel around investigating books and accounts?"

"Yes."

"This is rather unusual, isn't it; I mean a case like this?"

"No, I'm often called upon to say how long a piece of work like this ought to take, when a firm is considering changing its methods."

Reasonable Length of Time.

"Do you think this three hours and eleven minutes a reasonable time?"

"Yes, it is for me."

"Who made the mistakes in the figures?"

"I can't say of my own knowledge who did any of the work or made the mistakes. The mistakes, however, were on the reports for April 18 and 19."

"Couldn't you tell whose mistakes they were?"

"No."

"Well, Mr. Accountant, isn't it true that anybody can work faster on his own books that he is familiar with and where he knows exactly where to go for all data, than anyone else can?"

"Yes, that is true."

"That's all," said Mr. Hooper.