A second or opposing count or tally kept to verify or contradict an original count, often used as a check against fraud.
From counter- + tally. Tally comes from Medieval Latin talea meaning 'cutting' (originally a notched stick for counting). The compound emerged in commerce and accounting to describe verification practices.
Casinos use countertallies to prevent theft—every dealer's count is verified by a separate countertally kept by a supervisor, so nobody can secretly pocket chips!
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