302 OWNERSHIP OF CERTAIN SEALING VESSELS. 



I gave Mr. Boscowitz credit for $504.40, which he actually never paid 

 out. It was journalized; the steamer Barbara Boscowitz money paid 

 that out. I gave him credit for it, and charged him as you will find in 

 these books, and it is charged there to Joseph Boscowitz and credited 

 to Boscowitz in these books, and there is the entry. Here is the Bos- 

 cowitz account in the sealing ledger; there is the whole $504.40 which 

 Mr. Boscowitz is credited with, and the different schooners are charged 

 with it. There is the entry. 



857. Q. Now, where are the books of J. D. Warren & Co. where those 

 things are charged? — A. Well, I guess that is the cash book. That is 

 the winding up of the sealing business. He owed the sealing business 

 $22,000.00. That is what they made out of it. 



858. Q. And that balance was divided between them? — A. That 

 balance was divided between them, but it never appeared on the 

 books. That is what brings the balance down. 



(second day.) 



June 5th, 1889. 

 George E. Munro, under cross-examination by Mr. T. Davie : 



929. Q. There is nothing in Mr. Bales' account subsequent to this 

 account marked H, 1. Mr. Bales' account only makes up the balance, 

 $47,274.02, with which both accouuts start. So, you see, there is the 

 whole account. Now, I want you to give me an answer. The question 

 I just asked you was, how is it that the combined balance of Mrs. and 

 Capt. Warren's accounts amounts to the identical sum which is shewn 

 in "H" 1, which Capt. Warren's amounts to? I want to know if you 

 can make it out by any of the books which you have shewn? — A. There 

 are some of those items you have got that don't appear on the books. 



930. Q. Where do they appear?— A. Well, there is that $17,000.00, 

 that appears in the account and not in the books, to the best of my 

 knowledge. 



931. Q. You took that from some book, some account? — A. Not 

 necessarily. Well, these accounts was divided up between Capt. 

 Warren and Mr. Boscowitz. 



932. Q. You refer to the amount of $17,980.95?— A. Yes. 



933. Q. That was divided up between Capt. Warren and Mr. Bosco- 

 witz? — A. That was divided up between Capt. Warren and Mr. Bosco- 

 witz. 



934. Q. That amount was the net gain, was it not, of the sealing sea- 

 son of 1886?— A. It was. 



935. Q. Capt. Warren took half and Mr. Boscowitz took half. I 

 quite understand that, but does that fact account for this account? — A. 

 That item is right here. 



(THIRD DAY.) 



George E. Munro, under cross-examination by Mr. Davie : 



1058. Q. That is all I wanted to know. $3,200.00 out of $14,104.00 



leaves $10,904.00, which was paid to him in cash and the first amount 



paid by him on account of the sealers. Can you tell us by looking at 



the books how much money Mr. Boscowitz during the year of 1886 put 



