Al Capone Trial (1931)
  Excerpts from the Trial Transcript: Morrisey Smith (clerk at Metropole Hotel)

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.