[Three small leather-bound volumes, kept in a false panel at the back of the bottom drawer of Brecht's desk at Cadenza & Sons, Ironside. Representative pages from each volume.]
VOLUME I. 1916-1919.
[Front flyleaf:]
"Such transactions of Cadenza & Sons as do not appear in the firm's ordinary accounts. Kept in private by O. Brecht, Chief Engineer, from 1 January 1916. Kept without the knowledge of Mr. Cadenza. Kept without the knowledge of any other person. Not for use. Kept because the keeping of the record is, I have come to feel, my only honest discipline. — O.B., 1 Jan 1916."
[Selected entry, 1917:]
1917 — MUNITIONS PARTS CONTRACTS
===========================================================================
CONTRACT CLIENT BILLED TRUE COST MARGIN NOTE
===========================================================================
MP-01 Hume Shipping $12,400 $6,800 $5,600 standard
margin
MP-02 Blackwell Iron $11,800 $6,800 $5,000 (SAME PART,
different
specification
written into
the contract)
MP-03 Hume Shipping $9,200 $5,100 $4,100 standard
MP-04 Blackwell Iron $8,800 $5,100 $3,700 (SAME PART
AGAIN)
---------------------------------------------------------------------------
OBSERVATION: The Firm supplies Mr. Hume and Mr. Thorpe substantially
identical parts under contract specifications that differ in immaterial
particulars. Each believes himself to be receiving a part of a distinctive
specification. The specification-distinction was authored by Mr. Cadenza
and by myself. Each client pays approximately $1,000 — $1,500 in excess
of what a non-"distinctive" contract would have charged. Mr. Cadenza
and I have never discussed this practice; it is the standing practice
of the firm by his quiet choice. I record it here only.
TOTAL EXCESS MARGIN EXTRACTED FROM THE TWO HOUSES, 1917: approx. $9,300.
CUMULATIVE 1916-17: approx. $17,200.
VOLUME II. 1919-1922.
[Selected entry, August 1919:]
"Mr. Cornelius Thorpe requested a private meeting with Mr. Cadenza on the afternoon of the 2nd of September, concerning the firm's contracting pattern. I was asked to prepare materials. Mr. Thorpe's secretary telephoned to cancel the meeting on the 10th. On the 12th of September Mr. Thorpe died. Mr. Cadenza did not reschedule. I have kept the materials I prepared — I shall not transcribe them here. — O.B., 17 Oct 1919."
[Selected entry, January 1920:]
"Mr. Cadenza's memo of 18 December 1919 instituting the 'Munitions-Parts Test Vehicle, Non-Production Use' accounting category is entered into the firm's principal books as he directed. I have opened a sub-ledger in this volume for the category's actual uses. Entries will follow."
[Selected entry, June 1920:]
1920 — MUNITIONS-PARTS TEST VEHICLE, ACTUAL USES (SHADOW SUB-LEDGER)
============================================================================
DATE VEHICLE DRIVER PICK-UP DELIVERY CARGO NATURE
----------------------------------------------------------------------------
2 Jun 20 #77 Attilio Q3 slip 2 AM 5 Ironside 12 cases
(warehouse) (whisky,
Canadian)
9 Jun 20 #77 Ellison Q3 slip 1 AM 5 Ironside 14 cases
16 Jun 20 #78 Attilio Q3 slip 2 AM 14 Heights 10 cases
(private res.)
23 Jun 20 #79 Ellison Q3 slip 1 AM 5 Ironside 13 cases
30 Jun 20 #77 Attilio Q3 slip 2 AM 7 Brayton Hill 8 cases
(private
cellar)
----------------------------------------------------------------------------
JUNE TOTAL: 5 runs, 57 cases. Paid to firm (ostensibly for vehicle
rental, per memo of 18 Dec 1919): $112.50
Actually received in cash by O.B. from Blackwell
office for Rizzo's operation, for passthrough: $1,425.00
Difference passed to Blackwell under "sundry
commissions": $1,312.50
VOLUME III. 1922-ongoing.
[Selected entry, July 1922 — strike week:]
CONSULTING — I. PRENDERGAST
-----------------------------------------------------------------------
5 July 1922: advance of $900 disbursed in cash from petty cash account
No. 4. Voucher 035. Initiated and initialed by E. Cadenza.
28 July 1922: balance of $600 disbursed in cash from petty cash account
No. 4. Voucher 036. Initiated by me; Mr. Cadenza declined to initial
the 28 July voucher, remarking only "this is yours this time, Otto,
it is not a voucher I will sign." I signed alone.
Mr. Cadenza does not wish his initial on the record in association with
the 18 July incident. His preference is legible to me. I have made the
accounting work without him.
[Front flyleaf, second volume, added in 1922:]
"I keep this volume as I kept the first. The keeping is itself, now, a kind of vow. I will not destroy these books. If they are discovered I will accept what discovery brings. If they are not discovered they will pass to my son, who is also an engineer, with my other papers. He will decide what to do with them when his own discipline has had thirty years to instruct him. — O.B., 1 Jan 1922."