Show STANDARDS STANDARD'S SYSTEM OF BOOKKEEPING Strictly Original Drig nal One Which Defies All Efforts to Understand Understand Understand Un Un- Un- Un It KNEW NOTHING Inquisitor Kelloggs Kellogg's Vain At Attempt Attempt Attempt At- At tempt to Arrive at Big Trusts Trust's Methods New C York Sept t i. That the Standard Oil OJ company employs heads o ol departments because the they do not ilot know the simplest l rU rudiments of oC the tue thelI lI of oL which the hey are In Iii chor charge t. t and ind auditors an anti and bookkeepers whose chief arc ure that lint the they liable to tu make profits look like 1 losses was vas the Impression lon which be e eDlI i absurd If IC It U were were- not so o astounding u toun ln I that thai was ma made t tO loday il by lIr the time s JIs JI's called In iii time the hearing of time the govern o II stilt still u against the oil tru t. t t 11 day day- I Kellogg 3 a j orn to lo cinch ciack the nut to lo get gel sit III t I Ithe the meat macat of the facts which he lie had under consideration but he lime shell lion hart been heen so io hardened by the tue application tn to toI I expert legal Ical advice a that hat his efforts almost almo t a total failure Protected by ly incomprehensible l le methods of ot bookkeeping antI and a I by hr convenient con attacks of aphasia the ille t witnesses es George c oin tomp- tomp roller of the thc subsidiary lary pipe line c com com- m- m panics LUll and 1 Charles While assistant secretary of time tho Standard I the Ihl attacks of or the governments government's govern govern- I ment's ments s attorney j i I Whiles While's Con i. i-i. Mr IJ K Kellogg Klo made his t mu mol t In Incision i effort 00 rt with M Mr r. r White from whom he j I Ien en endeavored cl to lo extract that l 11 0 lead to lo some nettle trace of the Iho Ion lung long I hoJ of Ih hime OH tee and the liquidating ln trustee The The- TIl nearest mare t Mr ti II i. i Kellogg KelluS gut git 11 to tl Ii the loo looby luo lI by which he hr hopes 1 lo to c prove that thai t the oil oj I combine never ne a IL Jc legal aJ dl so diso- o- o lotion hUlon W vas V. V when lien hen h he he- t an all mis- mis slon slun from Mr II White hae that thai th the tw bUOI books j la Italy mav have ha e been heln in a aCc iafe which was In 1 1 his ollice when he lie became assistant un and which a wa remo c removed a month later At lost Olt Air Ir Kellogg KeloS became did I 11 and ild Q Q Then all that you know i is that ho the safe wu there e. e amid that It mys- mys Yio Y- Y V 7 V r- r t 1 SJ yi 11 i V it t fiM tl oi io- io hi his to time ime of his taking sion but Mr that h did not hot know because bc- bc cause ause he lie bad bet n In tho auditor T i I o CrO C that tiu linn lime and WC was vas not I j with lh the men mn In the other de tip- P-II P 1 Did Dil you 01 ever l u ask tik l Ul any tilly one what WI had become of the tine books asked ake Mr 11 li Kel- Kel 10 ogg I did 1 I asked Mr Ir Tilford but he aid ainI that thai he hI had hati seon Did Old you ou ask an anyone else I Mr h White While was vas unable una to lo recall ar- ar any any- inc else elFo Why IU did you nu a alz k l. Mr Ir Tilford Because I 1 happened to lo see him l You tco eo co Mr lr Archbold every tay day tJay Old Did you OU ask him I 1 hid dill not nol not Did usk Mr Rockefeller you 1011 01 T I 1 1 most mosi certainly did not not I did not ask anyone besides es Mr Tilford the who Is supposed You 01 tire are man to have charge of ot the books anti and records rec rec- of or the Standard Oil on company of New ortt e J Jersey and yet ct you ou la say that you do not nol know Inow where th the tho most important tant tent books of the thc whole concern are and that you ou no never saw them Still tl Stand Put IaU Alt Mr l' l Kellogg almost shouted this S question and the witness s I moved Uneasily uneasily un un- easily casU in his chair while he answered In an olmo almost t inaudible voice I do cJu I urn um and The Thc morning ant session was wa taken up UJ with wih the continuance of the examination examina examina- tion of Mr air It I was va through ton testimony that Mr MiS h Kellogg came caine Into some significant fads facts with wih I regard to the he peculiar bookkeeping system of the National Transit Transi company com coin pany a Standard concern Mr Air Kellogg Kel clogg c- c logg showed some ome balance sheets of or orthe the Buckeye Pipe JAne LIu company compan on which were entries from the year car 1899 to 1906 of oC loans made to tu tho the National Transit 1 ra corn company compan- tin ny a averaging a a year eor These amounts were really profits but hut the entry a as loans appeared on the time books as lint lla- Ja- Ja of us assels t When hen asked alel to c explain this hits matter mailer in II a weak voice oleo said sold that the they were really deposits and that the thc National Transit company compan acted as the th Buckeye corn com pang panya banker bankI On th these e tame same balance alance sheets liets were numerous entries which were wert I Impossible sible lc to un understand elstan anti and which Mr Il said sid were Incomprehensible to him One of or these was an Item Iem In inthe the HIP general expense of P. P S. S Trainor 9 said that lint In all of If the time that thai h he had been assistant assistant assistant as as- 1 comptroller he lie had hai never teamed learned lelet what the P I S. S Tremor ac tic- account account count meant although It Involved In nn an amount of over OCl yearly I lum 1 Nothing of or Them Mr II Kellogg then took up iii UI the lie balance balance bal bat ance amice sheets of or other aUler companies and amI time the lw comptroller what different Items meant was unable lc to toun un r l' half the tha and l by bylie lie lime the l l Inquisitor had hail flu fin finished n. n h he lie confessed his hi Ignorance of or iI omo amounts tl that totaled more than The Thc question of pipe pile lines across Manhattan at si sixth Eighty Lh street was vas again brought up and ro was asked who was the present owner He lIe le was unable una to lo answer but bill said It hud had been owned prior to by the Iho New York Transit company compan It was vas sold old he hr said sah at that time line but to lo whom hit he- did not nol know J now At t the Un conclusion of or today's hearIn hearing hear hear- In ini ing It I was announced that the tho proceedings pro would be 10 halted until next Wednesday In order to allow alow Mr to attend the tho ceremonies In Canton Canlon Ohio In connection with the McKinley memorial In the mean mean- line lime Mr h Kellogg will wi arrange future Culture plans with wih Mr r. r Morrison o and will wJ have ha a staff of expert accountants from Washington L-JHIO L hero here to see sec if It they can unravel tho the tangles langlos orthe or ol orthe the Stan Standards Standard's of oC bookkeeping |