The  Chairman — And  there  isn't  a  single  item  correct
in  it?

Mr.  Corbin — I  believe  every  item  on  that  sheet  is
falsely  copied  from  the  ledger  wherever  he  entered  it  as
the  number  of  tons  delivered.
Mr.  D'Arcy  testified  that  the  ledger  is  in  his  handwrit-
ing, and  he  testified  that  the  bill  was  in  his  handwriting,
and  it  obviously  is ;  he  testified  that  he  copied  that  bill
from  the  ledger,  and  there  isn't  a  single  line  of  it  that
is  truly  copied,  either  in  quantity  or  amount.
The  Chairman — I  hope  Mr.  D'Arcy  will  bear  that  in
mind.
Senator  Skirm — Possibly  somebody  else  will  before
the  end  of  May.
Mr.  Corbin — The  next  bill  is  the  bill  of  January  2,
1892.  I  call  the  attention  of  the  Committee  to  a  false
entry  of  December  8th,  1891 ;  sales  book  10,  page  164,
5,945  pounds,  |14.88,  which  is  falsely  entered.  Ledger
folio  61,  December  8,  1891,  8,160  pounds,  that  you  will
see  by  referring  to  the  order  book  should  be  5,945
pounds.  ISTow,  I  would  like  to  have  the  members  of
this  Committee  who  understand  bookkeeping,  take  a
look  at  thaf  ledger.  You  will  see  there  on  the  credit
side  in  red  ink  |74.51,  "over  charge,"  to  the  State;  it
is  just  balanced  off'  and  the  State  has  never  been  given
credit  for  the  overcharge.  There  is  the  overcharge  of
|74.ol,  and  yet  they  go  on  for  a  period  here  of  three
years  and  never  pay  or  credit  it  to  the  State.  It  is  sim-
ply charged  oft  by  a  forced  entry.  Isn't  that  pretty
obvious.  Senator  Skirm?

Senator  Skirm — I  think  it  is.
