Direct examination by Jacob Grossman:

Grossman: [Showing Smith some hotel records] I ask you if you ever saw these sheets?

Smith: I made them out. When they paid me money, I put it down.

Grossman: Here's a record here for $1500, dated March 25th, 1927, for the rooms occupied by Mr. Capone, is that right?

Smith: Yes.

Grossman: How long was that for?

Smith: That was on account.

Grossman: Under what name did Capone register?

Smith: Under the name of Mr. Ross.

Grossman: Here's an entry for Mr. Ross, on September 4th, 1927, $150 for rooms and $650 for incidentals. Was that in cash?

Smith: Yes.

Fink: I don't see how that's material if it's just an effort to show that the defendant spent money.

Court: I suspect that's just exactly what it is. If there's money going out, there is a presumption that, it is coming in.

Grossman: Here's an entry for Mr. Ross on September 28th, 1927, an entry of $1633, what was that for?

Smith: For a party of friends.

Grossman: Ever see Jack Guzik there?

Smith: Yes.

Grossman: How would Capone pay his bills?

Smith: In cash, bills.

Grossman: What denominations?

Smith: The ordinary denominations used by Uncle Sam.

Grossman: Well, how large?

Smith: Oh hundred dollar bills, sometimes five hundred dollar bills.

Grossman: Ever see Al distribute any tips?

Smith: Oh, yes, he distributed small gratuities; sometimes he gave me small gratuities.

Grossman: How much?

Smith: Oh, five dollars or so.