“Mr. Marchand. ‘C. & A.’ stands for ‘credits and allowances’? What does ‘U. P.’ stand for?

“Mr. Watson. I do not know.

“Mr. Marchand. Does that stand for ‘Union Pacific’?

“Mr. Watson. I do not know whether it does or not.”

Mr. Robbins, vice-president and manager of the Armour Car-Lines, was also afflicted with loss of memory, which was specially unfortunate in view of the fact that the Trust had destroyed the accounts some time before the Hearing.

“Mr. Marchand. Can you explain the item of $14,000 paid to the Union Pacific?

“Mr. Robbins. No, sir; I can not.

“Mr. Marchand. Is there anybody in your employ that can?

“Mr. Robbins. I do not think so.

“Mr. Marchand. You say you have destroyed your records.