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EXPERT ACCOUNTANTS. U CLASS OF DETECTIVES OF WHICH THE PUBLIC KNOW LiTTLt. . , T _ _ heir Methods Described by One of the Profession—How Hidden Frauds Are Detected—Impossible for a Dishonest Bookkeeper to Cover All Traces. [Murder isn’t half so sure to come out as is kud in financial transactions. There is a mparatively small but exceedingly indus ous and shrewd class of men whose siness it is to run down such frauds. It is b class of so called expert accountants. A [ter liners. name for them would the be business recent Ives ex¬ In such cases as lapse the whole responsibility of arriving fbe absolute condition of affairs often rests lli one or more of these accountants. On *ir investigations is based the whole action much important litigation. They have .mod the motto of the famous detectives, (. e never sleep,” to the more cogent phrase, \ e ne\ er fail. „ # |Vn old accountant, one who has been m business thirty years, recently gavo-me he interesting facts. One of the things Lut the discovery of fraudulent money "nsactions, such as embezzlements and gines by trusted employes, that strikes unbusiness mind as peculiar, is that the Indler, I himself having exclusive charge steal of books and being adroit enough to t a considerable time and at the same time liceul evidence of his thefts on the books, luld leave on them patent, to the expert, a lord of his crime. ‘Why does he not destroy all evidence of i fraud, so that, when he is gone, it will be undiscoverable as it was while he con feted “Can the he swindle?” all I asked trace the of his veteran criminal ex rt, remove lerations?” I‘No, I ’ said the accountant; “it is absolutely possible for a dishonest bookkeeper, for in lirn'e, and his opportunities are by fai the (st, hmot to discover so cover up his thefts That is, that unless an expert ull the them. loks and papers are destroyed, which is loof positive of fraud on its face. •Well, why is that true?” “To answer that question I must give you L idea of the whole business of expert ac [t unting. It is not difficult to comprehend, very difficult and very* tedious to do some lies. In tho first place, there are only two dthods of stealing: Method No. 1, abstract £ goods or moil y without record; No. 2, >ing the same with l ecord and falsify mg t le counts by failing to acknowledge moneys ceived for goods sold or for stocks, or other se. Let us take this case No. 2 first. The Icountant. being convinced that the accounts -e falsified or a balance ‘forced,’ that is, 'ade to appear where there is none, proceeds [ his way: “He first compares the cash on hand at the ne of the examination with the balance own on the books. If this balance is cor id, the next step is to trace specimen entries means of returned checks, which, of ^rse, are never destroyed. For example, j a certain cashier receives from a debtor a leek for $500 and no entry is found on the ;h book, by applying to the debtor the ex ' |-t plied finds whether the debtor received a re¬ $500 check indorsed by the*defaulter . the day when the swindle is supposed to t ve taken place. An affirmative answer il Am the creditor is, of course, a sure clew. Ft if the books have been kept so that the [his light to all appearances and yet the lountant finds that some defalcation must pt because of the difference sbown by the ; il balance, he very frequently discovers it shipments have been made and no cop | of bills retained, nor entries of them put wn. [pping He at once compares the original receipt books with the original entry i sales, or checks them off, as we call it. I re again, of course, if there is any dis i pnney or omission, we have positive proof sharp practice. jSwimilmg *h method No. at 1, all, by is generally receiving joticed and keeping no entry by bunglers, or men who become Saonest through force of circums:ances. l|u'U' always such frauds are revealed in one ■two ways; either by means of false ad¬ ieus Le or bv supplying fictitious accounts. additions, of course, are easily* dis Isred. Yv'bere fictitious accounts are used lexpert iting often has great difficulty in un¬ them. For instance, I frequently have found on ledgers the names of fictitious firms credited with money and charged with small amounts of goods, whereas the actual shipments were to some bona fide firm and for much larger amounts. In this case the expert can only find out by extensive letter writing to whom goods were shipped on that date. The firms can tell, of course, by their books, whether they received goods of the sort in controversy about the time of the fic¬ titious shipments. Sometimes, however, it involves an almost endless amount of inquiry, running through all sorts of complicated dis¬ honesty, to get the whole skein of such frauds in hand. But exposure is inevitable sooner or later. The swindler can falsify his trial balance so that to a casual observer the books will appear straight. But he cannot so falsify all the books, vouchers and cash records in¬ volved as to ultimately elude the detective ability of an expert accountant.” “How long does it ordinarily take to straighten out books where there is a fraud?” “That depends altogether on the shrewdness w ith which the fraud has been perpetrated, Some accounts can be straightened out in two weeks> others take many months. I have WO rked nine months on a tangled set of ac coun t s . The work always involves an im mouse amount of reference. It is necessary j u many case s to go through several years of bookkeeping item by item. Great numbers of j etters nms t be written. Banks must be ca p e( j on f or the records of checks and drafts. Incidentally, features requiring en¬ tirely different procedure than any the ex pert has before met will arise. Then, besides tedious examination of the books, he mus t resort to new and ingenious devices. This is wbat lends a zest to his researches.”— jq- ew York Commercial Advertiser, Atheist ami Infidel. The word atheist is from tho Greek “athe os,” “without God,” and signifies one who denies the exisistence of a God. Infidel is from the Latin “infidelis,” “unfaithful.” but with us meaning unbelieving. Atheism Z is not . common nowadays, , , but , nguosticism-be- ■ , lief that we do not know the nature of tho controlling power of the universe—is quite prevalent. Materialism, which indicates that mal ter contains within itself the power of assuming its different forms and motions, is considered by many to, be. atheism^ but it is not necessarily so, for the materialist may still point to the Power that gave matter its attributes. -- Sailing With and Across tho Wind. Why is it that a boat sailing before tho wind will not go as fast as one sailing with the same wind on (he quarter? It is this: A boat sailing before the vvind can go no faster than the wind that drives it. A boat sailing with the wind on the quarter has the force of the wind continually pushing it. That is, when the boat acquires a speed equal to that 0 f the wind the force still bears upon its sails; as on . walking across a Currant of air will al ways feel it, but when walking with that same velocity with the current will feel no wind. What Is Color? White is usually defined as a combination of all colors, and black as tho absence of color. Speaking accurately, an object is white when it throws back all the rays of light, and black when it absorbs all. A blue object absorbs all rays except the blue, which it reflects, a red object J reflects tho red rays only, and so on through all the colors and their combina¬ tions. A Lady’s Foot. Full many a lady’s foot both broad and wide, That rightly should repose in generous shoe*. Its larger, proper casement is denied, Compelled to stand obscure in number twos. —Washington C’ritio. He Knew Better. Johnson was going along the street whei he came across the sign “Fireworks.” “It’s a blamed lie!” exclaimed Johnson* “fire doesn’t work.”—Judge. liefore an«l After. The you'll inaa < rsga^ed tea Dear, chatteKng, 1 .r.ei.it * lassie, Will i rter ::iu:-ri.v v jr.veai* lliat she Is alto ether too rassy. t'ivrhtn luiterpria® I'bj'kiar, n«*:*t lir.x'lf The doctor grabs l I* > ; s* aid, And adds it i Tis tbu--L ; -‘tPhyGci • - FOR AND ABOUT WOMEN. The champion lady silk worm cultivator of the United States lives in Hiawatha, Kan. She keeps her eye upon 15,000 silk makers, and declares it to be the most interesting work in the world. Mrs. Nancy Culpepper, of Starkville, Miss., is now cutting her third set of teeth. She is young yet, being only 10% years old on her last birthday. Babies of TO and thereabouts think her a very wise person for her years. The blueberries furnish Maine women with a good deal of spending money. One woman in Waterford has earned $37 by picking ber¬ ries this year, and.anothcr $25. A Norway woman’s purse is heavier by $20 from similar work. Phebe Harrod, of Newbury port, Mass., completed her 101st year on the 2 s th ult. Religious commemorative services were held at her house and were attended by about fifty people, fully twenty-five of whom'were be¬ tween 75 and 00 years old. Miss Harrod is bright and well. M iss A]ico Arookings, while at work in a ^hoo %^ op nt Natick, Mass., was caught by j un . ] m j,. nn j ( j,. ;uvn up by shafting, coni pie tel y* tearing awav her scalp and right car. W hen she fell she exclaimed: “Oh, dear, WO n’t I look terrible!” She wus taken to the Massachusetts general hospital. Invalid Mis. Smith, of Lynn, watches a burglar in n mirror until she sees just what he is like ami t hen speaks to her child beside her as if it were awake, calls the nurse in a calm way, but dubs her doctor as if she were a man, and s#ou rouses tho household and drives off the burglar without raising any alarm, which done she promptly faints. A very little baby was born to Dennis and Betsev Broughton, respectable colored citi zens of Monroe, Ga., the other day. It weighed but two pounds and looked too small to have life in it. Bui its proud mother said ■ nothing lt . the nmttoi .. xvitli .,* ,t . .. U-nt there was was “ies J small, ' dat’s -J all,” and she named it At l } Ma to a..ieiu l(i , Fmncev riaiu C lcvc land , ,,, Broughton.” , At Danbury, Conn., last Friday, at a re union of war veterans*, appeared Mrs. Try phcniv Bovans, who is 101 years oi age. Mio carried n teapot, with her over a century old. As she rnfored tho dining hall where the veterans were, seated lacy* roe os one man and sang “Auld Lang By no.” Tho old lady did not seem to feel annoyed at this most ap parent refereneo to her age. Thcro : coins to bo a period beyond which a woman is not sensitive about her years, Several weeks ago a young lady uml her mother went to Findlay, O., from Michigan to visit friends. There the young woman met a young man who pleased her, and soon they were engaged to be married. Her lover begged for an immediate marriage, and the girl consented and a day w*as set, but a friend G f the girl stepped in at the last hour and proved that the groom was a burglar, liable to arrest at any time and imprisonment in the penitentiary*. There was an exciting scene, and the wedding party broke up. ^ ^ er Uomo at San Diego, Cal., Mi s. . . ^* P osse sses the celebrated Lono . tai ^’P 8 which floated over ,Gen I>u ei s headquarters at New Oi leans anti othei p au s during the great struggle. It is compose o two stripe., one of red and one of blue mate rial, each about a yard wide. In the center is a large white star. The flag, ns it now hangs in Mi*s. Ord’s back parlor, is somewhat tattei*ed A largo piece is torn off a lower corner, and the flag has many significant lit tie holes made by the dangerous minie rifle . p An American girl, daughter of Ogden Bradley, of New York, and-niece of Bishop Neely, of Maine, has won a diploma from the famous Paris school of medicine, passing a brilliant examination and receiving the max imurn mark, Her thesis was “Iodism,” and for an hour and a half she was shrewdlywand ably questioned by four of the leading pro¬ fessors of tho school, each of whom had been provided with a copy of the thesis. III the black gown and wiki to fichu prescribed for candidates sho reminded the audience of Portia in tho trial scene of “The Merchant of Venice. ” Aoynl WeiMiiign. Royal weddings ought to lie nunrif rotis within the next few months. Recent sta* t is tics point out that there are now in Europe 108 princes and 0T princesses of marriageable age. Only six of these are betrothed.—Chicago News, THE CHILDREN. Au exchange says the little girl who vo cross every night said that it was because h mother put her to bed surly.—Oil City Bliz zard. “Johnny,” said the Sunday school teacher “what is our duty to our neighbors#” W T» ask ’em to tea soon as they go: scttl* d,” sat Johnny.—Oshkosh Gazetto. Mother (rending)—Franco uses peat for r tiel Child (listening)—What did they burn bin for, mamma? “Burn who, I> s i. r”’ “Why Pete.”—Dansville News. A little girl’s father has a round bald spot Kissing him at. bedtime not long ago, sis said: “Stoop down, popsy dear, ». want u kiss the plane where the lining shows.*' Trn veler's 1 teeor< 1. Little Bister—Robbie, why arc people w go up in balloons called aeronaut?*? Bi Brother—Because, goosio, when they g> u they are never sure Vbother t hey will stay ii the air or not.—Pittsburg Bulletin. “Your papa and mamma know what i 1; for you, Tommy,” said his mother. Tonne rolled about a good deal on the rug, and lira said: “Mu, do you know sometime?; 1 fed lik being an orphan?”—London Globe. “You can’t, fool me,” he said to his father “Nobody* can talk throngs that. There's u hole in the s'riug.” Ho evidently* imagine that t he telephone system is an enlargensni of tho spealiingtube. Hartford Po t. A 5-year-old boy who was engaged in son mischievous doings, op being remonstrate' with by his father with; “Why will \ on d so, George?” replied: ‘*Oh, 1 expert I tun t > little to know any better.” Babvlapd. A lad while listening to his tender's mot . essay one day, with his eyes intently fasten C( on her face, interrupted her with: teacher, you hain’t moved vour upi or j c since you been talkin’.”— lTniadelphin Joui nal. FOREIGN NOTABILITIES. John ltuskiu is on the continent som* where. 11 is publishers say that he id not a all insane. Bismarck is said to be aging fast. His hai is snow while and his face is marked v. it deep wrinkles. It is not improbable that Walter Be* ant tho famous English novelist, will vidtthi country next year. Dom Pedro’s favorite tipple is a eompoun of the juice of oranges and lemons, iced a: flavored with Jamaica rum. Tho czar of Russia is sufferin': from rl ♦ ■ mutism. I he iheumatiin dillVss fr >m Nihilist in that it never misses its mark, Baron Nathaniel Rothschild has b» en oi deml to leave Vienna for making insult in remarks about the Archduke Clmiles Loui brother of tho emperor. Prince do Iturbide, the young man who? Maximilian named as his successor as ruler < Mexico, is *2J years of age, niul expects t<* IK to reach tbe v place for which he has Ihm named SOCIAL ETIQUETTE. Fashionable Zouj'ru, Folk |*«e A.'. Finger ..*r........ Uou ‘ ““ Instead ot j uwm mum nug< i tMvb, a n i:.. , silver or glnso l»o*al lillwl 'vim v.., r, which is some such ptiTumo os r. ■ • -G sometimes hand* d m onnd to / r: u< turu a ft<* r Bte m«‘ai ih 'iuv. ru ( into it tl dip their fingers aucrdry* them on li kina Tho Art Interchange pro 31 fttueei kb a practice not to be- com n hi tided. Itsjivjklual finger 1 > w j plate with a small iloyiey iietween A bowl. They am put no \kt(? JUOlO JO! •_ lilC I or fi*uit course, a ? km fork and spoon are p‘.iw« j , iUi the dor tho plate arousal iIk* giai hfiWl. By fur tho man el C|(* boiled egg, aceordi ity clreadjr Bicolk shell, but it 2CS1S and careful batulUtig Xi.| eessfully, xrnle four minutes, When ami affected pnx< t u. crark it eti the ■»t 4 * sme «r thfc-oth^r; Lot blc* kaliev, ft Iwwwv in Sf-ciotj to: totorra fiertgg ai?c-x hi * that, toting gaiIts *£ broakicg 4»v *: u*> % cfasr. at tim tunc-.