Says Higher Officials Are Guilty

Kansas City, Dec. 24.- Attorney Bcebc, for the defensc in the trial of Kmbezzler Montgomery Lewis, tonner auditor of the Lombard Imvestnient company, created a sensation in court whon he stated that he would be able to show before the trial was over that Lewis had nothing to do with the forgeries and that higher officials of the company were the guilty parties. Certain books kept by Lewis for the commny were introduced, however, and cleary showed Lewis in several Instances had changed flgures by whioh steals oL from Ï500 to K,000 were made.