C E POLLARD, Sworn In For The Defendant, 40th To Testify

C. E. Pollard, witness for the Defendant in rebuttal, at the Trial of Leo Frank in the Fulton County Superior Court of Atlanta, Georgia, in 1913 (Testimony Portion From July 28 - August 21, 1913; Closing Arguments August 21-25, 1913)
Expert accountant C. E. Pollard (15–16 years’ experience) timed himself replicating Frank’s financial sheet (Defendant’s Exhibit 2) using all provided data:

Minimum time: 3 hours 11 minutes—rapid, uninterrupted.
40 multiplications, 160 additions.
Two trivial errors:
1.5 gross discrepancy in 2,765.5 gross (from April 18–19—not Frank’s week).
50¢ miscalculation (791 gross × 50.1¢ = $396.29, Frank wrote $396.75).

Pollard: “Anybody works faster on their own books.” Interruptions would add time.
On cross-examination, Pollard confirmed:

Data pre-compiled—no research delays.
Errors immaterial; rest of sheet perfect.
Single multiplication caused 50¢ error.

Pollard’s stopwatch-proof 3-hour minimum—with zero interruptions—shredded the State’s claim Frank finished in “under an hour” to kill Phagan.
Two penny errors in 200 calculations proved meticulous honesty, not panic forgery.