The Express.
London, England, 1865-04-19 00:00:00

SING, A11)410, 1866;

rim UNITY BANK 111417D1L
MOND DAY.
One of the chief witnesses yesterday was
Alderman Muhl, who said—l was reuse: el the
11%sik from Idetl. I reesseaber the de/andenta
the bank. Mr. Tarry came la as be Ma
eras. and Mr. Belch us
nothing wake
el them be they
dam-
' ban warn maseger. I knew
entered the bask. We took them sa UZI=
beet testimonials out of a hundred and lifty
When Mr. Members la 1867, I had • 0011•41111 M
doe with Mr. Tarry abost tad I
redenineeded for the eppelinsers blades hint to be
the bast sue. hi
Atm thin beelisbaskledlenstained • yeasty
of losses, but it was fulig abigretozrz.:l=bots. It was
main • poetics to pay Se the lours
diet had been suitaiseli saw the menegement el Mr.
Ohazabees. licoording to tbe prestba the eseesiwirsaso.
always prectst at the burl ntselb lOM
lions to loth the Wuhan with Mimese W the peepers-
then d the balsnoeslaista. I requded them to make a
true end faithful report el the slats el ashes el the
bask. It was the duty be manger aril the
seentary to prepare the bei- tassel tau the books,
which the &reads never istenikeed with; end when they
were made out they were presented to the board, sod the
directors made no alteration la them or later end with
them in any manner, but merely ordered them to be
The directors examined them before they ordered
=6:o. be printed. We took so steps to verify the nowt
but relied entirely on the manager and the seerebrl.asst
the bares. The whole of the boob were sited to
the auditors prior so the balance sheet coming to the &ea
tors. As, in fad, we
we sever tested the belanortheds in
any way by the books. relied upon the balm ; they
were paid by the shareholdera, and it was their bsinese to
verify the aomuats. The whole of the books ware piloted
at their entire dispose!, and the Musters did not interim
with them la any way. The direst= considered the as&
tors represented the shereholders, sad they were share-
holden themselves. Ow of the creditors, Mr. Gould, was
$ large iron merchant, and the other, Mr. Hopwood, was
an accountant. They were paid, I Oink, fivenad-tweety
gauss each for auditing the seconds, sod we of ourse
relied upon them to sae that the balance-sheet wee owed.
Mr. Justice Smith awned that it was rather remark-
able under theme eirouresteaoss that the aloud fraud was
not discovered.
Mr. Gifford—Our cue is that the auditors were deeelved.
The learned judge intimated his opinion that upon this
evidence the jury could hardly be exctsd to convict the
defendants. They were charged with publishing a false
balance-sheet with intent to deceive, bat It was dear that
the auditors' ditty was to have detected anything that wee
irregular, and that they had every facility for so doing, as
all the books and papers were within their control.
Mr. Gifford said he felt the power of his lordship's
observations, and on the pen of the down he should
readily attend to any intimation he might make as to the
coulee he thought should be tam
Mr. Justice Smith said he should not withdraw the cats
frost the jury, but it and to him that at all events the
auditors ought to be c it d to give some explanation.
Mr. Gifford mid that one of thole gentlemen was dead,
and the other was in this dilemma, that he moat either
have been deceived or else have send franduleetly.
The learned judge said that it was a quotation for the jury,
and possibly they would state whether they deuced the
case to proceed further.
The jury accordingly cnnferred together for • short time
and then said that they were divided in opinion.
The learned judge mid that if they pleased the case
should go on, but it appeared to him that unless the auditors
were examined and gave some explanations, they could
hardly convict the defendants of heave oonspired together
to deceive the public. If they had, they must have intended
to deceive the anditon as well. It might have been a very
improper proceeding to make up such a balance sheet, but
it appeared that ever since the beak had been established
the balance sheen had bets made up le the mane way, end
according to the evidence the irregularity might mealy
have been detected. His lordship added that the saddle
onOt to be put upon the right horse.
The jury thee again ocsfened together for a short time
when they said that they were still divided in opinion.
His lordship, upon this, rid they bad better hear the
ease out, and the trial adjour
As this is ooly s charge d misdemeanour the jury were
allowed to separate. the defendants were also liberated
on the same bail.

NAVAL AND MILITARY.
ADMILALIT, APAH.lB.—ArPoierYngres.--Listi-
tenant F. Hardy to esisioned Gleener, coaandenoned
he
See GI the TB .
SahLientenanfituk.T. Benda, to the Serpent.
Paymaster J. Moorman, to the Serpent.
Oat 0. TWA, to the Serpent.
Second Muter F. W. Balks, to the Oleanwr.
Aninenheergeen J. F. Emmy, to the Gloom
Kidatipeean L. S. Damen, to th• Serpa&
Nereid Onion (soninated) E. E.
Met Begineer F. J. Pope, to tlelli=fedartee Revnige.
Elitineers B. W. lame, to the Ada ter the Hinds* J.
Tamer (B), to theneere Gleaner.
Aasinest.lberd 0. Troilus, to the Glenewq J. 0.
OaDeglan, to the Gleener; 0. Wiggins, to the Nadas.

PORTSMOUTH, AP= 18.
A court-martial assembled to oboerd the
Victory for the pupae of averaged.' els ef theft
ageism Riehard Many.,ll private is the medals earriag w
board the Visteel. The follo=isMeess amarposed the
emit :—Clapiain fassorahr4biza. espidas Hire sad
Herbal., mad Osesseadsrs =
Jobs Beett, 0.8., presented ; limeldiss
es jedgemimosta The has amp MsdlSNsi wee for
gasbag a par c 4 trousers cad a east, the propaty If Mr.
*mat Viable& • alert. It world that is esesesassay
el homiest robberies ca beard tie Victory the priesmes
log wee searched, mdaboat 50 stades of sails* sad
ismliery Mamas to odious sow co board sad as foreign
service was forted. Oa the 7th of April a renal was
forted at the Victoria sad Albert peddle bones on
the Hard, Porter, whirl' had bees left them by the
noss_t_r, sad is which a coat sad pair of trousers
to Mr. Visaing were found. The other charges
we..r=e steam • par of boots sad • mbirt, the property et
Mr. W. 0. BedferA msleburtylerk ; • Bask sad a amide,
the property of Captain Scott ; two maibric handkerchiefs,
th4proporty of Mr. J. A. Irvin, dark ; two headaweidefe,
the property of Mr. A. W. Mussy, eapermesereay asidebip•
mas ; sad • gold brollies, the property of D.
Mayooek, midshipman ; all of whisk articles had been fogad
la the primmer's bag, sad was Martilled by the =7,e.
emerge. TINI rigour wee operated of all the
The prisoner said maim is his Adams, sad be was ma.
tweed to two years' treWeeessest with bud labour.
The oast thee tried James Fereds/1, mother nodes, as
three charges of robbery, on two of which ha was eas•
rioted—ha steeling • tallest handkerchief sad tee shirt%
the property of Henry 0. raowdea, a clerk ; sad •
the property of Edgar 0. 1.. Bftat, • =Lid
was seatemed to receive fortrelest lashes, se most&
imprisessiest, sad to be disabused the marries.

TEE BEIGETON VOIIIITTIEML Ravurr.—OvreciAL
Bar= or Ti Forea.—From sa racial Ivlnea made by
the brigadier of the rubebripdes =Vs Weeks
downs aa Moody, sad beaded to the dereiy
31,tral volateer, ia moordease with the
W wrns,unit arms eNhe rettiTs
edgier arrested Drag* VW Sal Ire slow •
ineeseee over the amber arrablal ea any pesoloos
FgsW Monday valnateer review day. These Maras show
the areal Odd etre of ilea fare to be r Mows :
Carley, 300 ; hare artillery, 36; brigades of 6•16 artillery,
1,877 ; prison &Wilsey, 1,080: total artllery, 2,967. First
&skim of lateatry, loader Gomel Drip,*
1,738 ; 2ed lodged*, 1,624; 3vcadenda, 1,426 ; 4th belted.,
1,960 : totel Whaley Ist driers, 747. 9seesd
soder r"zosed of Ma 80i1407-11d brirda,
2,065 ; 2ad brigade, 2,258; 3rd Wide, 4312 ; dth=z
2,170 ; sth bripde, 1,921: total istasky, road
10,296--seeldeg a roes total of 20,336.