The Works of Robert G. Ingersoll, Complete Contents / Dresden Edition—Twelve Volumes

by Robert Green Ingersoll

Q. On the books or on the balance sheet?—A. On both.

Now, remember, these were the books made out to fool the committee. I suppose there are some book-keepers on this jury. I suppose Mr. Greene knows something about book-keeping, and Mr. Evans, and Mr. Crane, and Mr. Gill. I do not know but you all do. And you know that when you carry an amount to profit and loss you do not throw the name away; you keep the name. If you have charged against Robert G. Ingersoll five thousand dollars, which you never expect to get, and you want to charge it to profit and loss, you make the charge and you put my name against that. You put profit and loss against Robert G. Ingersoll's debt. Everybody that ever kept a book knows that. If you carry an amount to profit and loss you rewrite the name of the person who owes the debt. So that when he says, "My recollection is that I carried it to profit and loss," there would be a name twice in the book instead of once. If it was simply in the book once it would be, "William Smith, debtor, eighteen thousand dollars." But if you carry that to profit and loss you must credit profit and loss by this William Smith amount, and consequently get the name in the book twice instead of once. And that is what they call covering it up. They were so afraid that somebody would see an account against William Smith in one part of the book that they opened another account in the profit and loss business and put it in again. That would be twice. Now, let us go on a little:

Q. Were there any other accounts transferred in the same way?—A. I rather think there were, but I am not certain.

Q. Did you make the books balance on your copy?—A. Yes, sir.

Q. How long were you working on that copy?—A. I was working on it two evenings and all of one night.

Now, recollect, in the copy that he made, he carried the account of William Smith—and may be Jones, he does not remember—to profit and loss.

Now, let us take the next step. Let us go to page 2269. This is as good as a play. Donnelly swears that when he made the first copy he carried the William Smith account and some other to profit and loss. Rerdell swears that acting upon the hint of General Brady he got a man to do—what? To make another copy and leave out the items that had heretofore been charged to profit and loss. Donnelly swears that he balanced the books, and he is the only man that ever did balance the books, according to the testimony. After Rerdell had been subpoenaed to appear before the Congressional committee, he got another man, whom he swears he put to work on the books, designating the entries to be left out by drawing a pencil mark through them; that he told him to make up a new set of books, leaving out those entries, but to leave the books so that they would balance, taking the entries that were stricken out, and also the same amount that had been carried to profit and loss, and leave them entirely out. Rerdell swears that prior to that time these accounts had been carried to profit and loss, and that he struck out the credits to Dorsey.

Then the evidence as it stands is this: Rerdell swears that Mrs. Gibbs copied the journal and ledger. Gibbs does not swear it, but Rerdell does. That made four books. Then he got Donnelly to make another set of books with the William Smith and Dorsey accounts carried to profit and loss.

That is six books. After he had been subpoenaed by the committee he got another man to make a new set of books and leave out the William Smith and Dorsey accounts and the profit and loss account, and that makes eight books. And there we are, so far as that is concerned.

Now, gentlemen, I have come to one other view of this case. I hope that you will not forget—because I do not want to speak of it all the time—that this man Rerdell swears that he had the original letter-press copy of that letter which he says Dorsey wrote to Bosler. Do not forget that. He says he had that before he went to New York to steal the red books; do not forget that. And that he gave that testimony away; do not forget that. That he says he had it copied by Miss White, and they do not introduce Miss White to show that she copied it; do not forget that. Do not forget, too, that he had when he was there the tabular statement in the handwriting of S. W. Dorsey.