The Sun.
London, England, 1862-11-18 00:00:00

DE,STA7CH OF M. DROUYN DE LE M'S
TO 7HE ITALIAN GOVERNMENT.

ness would liquidate the debt. He had allowed it to
increase from time tc time until at last he had been
afraid to say anything about it. That being the case
Crowther was called into the office, and told it was
impossible for him to stay ; he must quit their ser-
vice, which he did. At that time, however, Messrs.
Laing and Merridew were not aware of the manner
in which the account of Mr. Barber's had been al-
lowed to increase. The matter was investigated, and
it was found that Crowther had bought and paid for
raw material, and Barber was debited for that
amount, and instead of the refined material Coming
back into the hands of the firm, it was found that
Crowther had sold it himself through various other
brokers, and thus diverted the money which was the
produce of those sales from reaching the hands of
Messrs. Laing and Merridew. Mr. Barber was applied
to to hand over any books which he might have re-
lative to his transactions with the prisoner, which
he did, and it was discovered that on all the refined
saltpetre which Crowther had sold Mr. Barber, he
had changed the latter fifteen per cent., which was
more than Mr. Barber got by refining it, and the
consequence was, with this large balance against him
at Messrs. Laing and Merridew's, Barber had be-
come hopelessly insolvent. Besides these transac-
tions, it appeared that Crowther had purchased a
large quantity of worthless tartar on his own ac-
count, and sold it to the firm, and had entered it at
60s. per cwt., it being not worth half that. He dis-
charged them of that amount by entering it as sold
to Mr. Barber, who, in refining it, found that it was
worthless, and that he had lost about £1,200 by the
transaction. This latter transaction was directly
contrary to the stipulation made with Crowther at
the time Mr. Laing engaged him. He had been for-
merly engaged in some chemical works, and when
Mr. Laing engaged him the stipulation was that he
should entirely abstain from doing any business on
his own account, and devote himself entirely to the
interests of the firm. The prisoner passed the war-
rants over to Barber, who is insolvent, and thus the
firm bad lost the whole amount, and Barber had
lost £1,200 by the inferiority of the article.
The manner in which Crowther had been enabled
to allow so large a balance to accumulate was this
—the -warrants were placed, as it was thought, in
the safe keeping of the prisoner Goodburn, who,
contrary to his duty, had from time to time allowed
Crowther and Barber to withdraw the warrants,
without receiving the money for them, and thus
enabled them to defraud the firm to that amount.
Goodburn had for the last five years been keeping
the firm in ignorance of the gradually increasing
balance against Barber, and he should be in a po-
sition to prove that he was as much at Barber's
place as Crowther was. Besides which Goodburn
had actually falsified the accounts, for when Mr.
Campbell retired from the firm in 1859, he was
asked if all the accounts, and that in particular,
were good, and he said " Yes ;" and in consequence
of that Mr. Laing paid Mr. Campbell his share of
the business, including his share of Mr. Barber's ac-
count. Mr. Wontner said the case as he had at pre-
sent opened it, assumed the form of conspiracy, but
it would be a question hereafter whether the pri-
soners would not have to account for the grave
offence of larceny. lie was not in a condition to
complete the case on that occasion, and he should
merely call Mr. Laing and then ask for a remand.
Mr. Seaton Laing was then sworn, and said—l
am a partner in the firm of Laing and Merridew, of
No. 39, Alincing-lane. The prisoner Crowther en-
tered my service in Jan., 1859, as market clerk. He
took the department consisting of drysalting goods,
and it was his duty to assist me generally in my
business. He was formerly engaged in some che-
mical works, and when I engaged him it was with
the most distinct underst .nding he was to get rid
of his stock, &c., and not to transact any business
whatever on his own account, but to devote himself
entirely to the interests of the firm. Thete was no
written agreement to that effect. The prisoner
Goodburn has been in my service for upwards of 30
years. He came to me as a boy, and has gradually
worked himself up as head book-keeper, and was
in that capacity at the time he left, when he was
in receipt of £4OO a year. His duty was to act as
cashier, and to keep the books, including the ledger,
and I placed implicit confidence in him. All war-
rants and other securities were committed. to his
charge. His instructions were not to part with any
warrants except for trivial amounts, unless he had
the money for them first, without my sanction. In
1853 Crowther introduced a person named Henry
Barber, who carried on some chemical works at
Jamaica-level, Bermondsey. He told me that Bar-
' ber was very respectable, with moderate means, and
quite able to pay for any goods he might purchase,
but he said he might occasionally require an ad-
vance upon warrants. I told him there would be
no objection to that, but at the same time not to al
low the account at any time to exceed £5OO. We
were to ant exclusively as Mr. Barber's brokers in
the purchasing of raw and the sale of his refined
materials, and to receive 1 per cent. commission. I
told the prisoner Goodburn at the same time not to
allow the amount to exceed £5OO. During 1854 I
discovered through a client of ours that the prisoner
Crowther had been doing business on his own ac-
count. I taxed him with it, and asked him if it
was true that a quantity of saltpetre which he had
purchased of my client belonged to himself, and in
said it was quite true. I told him it was a Brea,
shame, and he expressed deep regret, and at the
same time assured me that it was the only transac-
tion; and that it should not occur again, and begged
me to forgive him. On the faith of his word I for-
gave him. I told Goodburn how he had acted, and
also that he had promised it should not occur again.
At the end of 1859 Mr. Campbell, who was then my
partner, retired from the firm. Previously to that
I had, from time to time, asked Goodburn and
Crowther as to the state of Barber's account, and
they assured me it was in a satisfactory state. I
never was informed it had exceeded £5OO. On Mr,
Campbell's leaving me I went through the accounts
with him and Goodburn, with a view of ascertain-
ing the value of the assets in the books. Amongst
other accounts Barber's was referred to, and Good-
burn assured me that the balance was fully covered
by the securities which he held, and on the faith of
that assurance I paid Mr. Campbell his share of
the assets. Mr. Merridew joined me on the Ist of
January, 1860, and before carrying the balance to
the new firm Mr. Merridew and myself had some
conversation as to the balances to be carried over,
and we asked him to give his opinion whether they
were correct, and if we held securities to cover all
the balances. He told me there was not one doubt-
ful account in the ledger, and on that the balance
was carried forward to the firm. On the 18th of
March last Mr. Merridew made a communication
to me respecting Barber's transactions, and the re-
sult was that I told him to close the account at once.
The next morning, I believe, Goodburn left the
office before I arrived. After he had left Crowther
came to me in my office and told me Goodburn had
gone away ill, and added that he had an unpleasant
communication to make, and told me that Barber's
account was considerably overdrawn. I asked him
how that was, and how much it was overdrawn,
and he said he knew nothing at all about it, he was
not my bookkeeper. I told him he must know
something about it, but he persisted in denying it.
He said Goodburn was taken very ill in consequence
of the letter which was sent to Barber, and did not
like to face us. I and my partner went to Good-
burn's house, but we did not find him there. We
then went to Mr. Barber's, and he made some com-
munications to us, after which we returned to the
counting-house. The next day Goodburn made his
appearance at the office, and I told him to explain
to me about this account of Barber's. He said he
could make no excuse whatever. He was extremely
sorry that it had happened. The account had got
gradually worse and worse, and he had continually
drawn Crowther's attention to it, and he said he
would put it all right. The balance at last became so
large that he was afraid to tell me of it, and allowed
it to increase until it was discovered. The next morn•
ing I called Crowther into my office, told him I had
found out that he knew all about the account, and
told him he was perfectly aware that about
the time he introduced Barber to me, he (Barber)
was indebted to him upwards of £5OO, which
he said was true ; and I charged him with
having recompensed himself immediately after
in his transactions with Barber. I told him that he
was well aware that Barber had obtained the
money from the proceeds of goods obtained from
us, and he said he considered himself quite justified
in doing so. I told him to leave the office, and he
left the same day, and I have had no communication
with him since. Goodburn remained to arrange
the accounts, and left when he had done so. Before
he left he made out Barber's account, which I pro-
duce, which shows a balance due to us of £7,575
6s. 6d. I have since had communication with
Barber, and have received from him various books
and documents, amongst which was a book, which
I produce, with the initials "J. C." upon it.
Amongst the papers was an account, which I pro-
duce, in the handwriting of Crowther, which ap-
pears to be an account of the sale of 61 barrels, on
the sale of which he appears to have charged Bar-
ber ss. per barrel commission, which is £l5 per
cent. on the whole amount. There was also a letter
in Crowther's handwriting addressed to Barber,
and in the corner there is a note, " Confirmed, S.
G.," which is in Goodburn's handwriting.
The
letter was read, and related to some business trans-
actions, and to the carrying out of some arrange-
ments which had been previously made. Out of
the balance against Barber I have since received
£964, os. 10d., by realising the securities which we
held. The remainder of the balance is entirely lost.
On being cross-examined by Mr. Sleigh, Mr.
Laing said—The prisonerCrowther has been carry-
ing on
and
sseen business in
I hays Firchurch-street since he left
him nearly every day since.
ign• said he did not intend to go into a

I e gthy cross-examination then, as it was a very
grave charge, and one which required some consi-
deration as to the course to be pursued; but inas•
much as it was shown that his client was carrying
on business in Fenchurch-street, he would ask his
lordship to admit him to substantial bail. There
were plenty of gentlemen who were willing to come
for ward.
The prisoners were remanded, and admitted to
bail, themselves in £2,000 each, and each in two
sureties of £l,OOO.

MR. LEECH'S GALLERY.

Accustomed As we are to turn over the pages of Punch
from week to week, and look at the pictures before we can
read a line, what an odd freak it appears to convert those
rough and hastily•drawn sketches of life into pictures for
" a gallery." It cannot be seen in most cases that the story
has been told by a few slight touches, and a mere scratch-
ing of a background ; and, in like manner, the engraver has
rather chipped than etched them for the printer, so that, as
a matter of art, the originals were more prized for their sug-
gestiveness, for finish and detail were rarely to be seen.
Yet we had the whole mind of the artist on the matter
illustrated, a whole family history, sometimes with such a
mingling of the ludicrous and pathetic, that we know not
whether to laugh or cry ; at other times, the pretentious
nobody or the supercilious somebody, or the unconscious
of
actor in a farce of real life was so taken in the moment
real characterization, that the mere sketch became at oat)
an integral part of our literature; so true, that nobody
could mistake its meaning, and so free from aught that
could offend, that the victims of the raillery might, if they
choose,. be the first to laugh. Mr. Cruikahank, in his
best days, had a vivid imagination, but his mannerism was
never pleasing. On the other hand, Mr. Leech is less ire-
ginative, but whatever is peculiar to himself and his pic-
tures adds to our enjoyment, and we shall never forget his
perplexed horsemen, his disappointed anglers, his precocious
boys, and, best of all, his self-possessed and unvanquisbable
women, with a power in their ringlets :sufficient for the
conquest of a world. As a step towards an estimate ei
Mr. Leech's 'Versatility, compare " Grandpapa dancing Sir
Roger de Coverloy," a perfect gem of a picture, that will
draw tears to the eyes, with " Mr. Bottles the Butler," or,
" Married for Money." Yet the merit in each is the
same ; it is the outrageous truthfulness that carries us
completely with the artist into the very spirit of the scene
and its surroundings, so that his pathos and his humour
have each the freshness of reality. People say, " How he
draws women." Well, he does certainly present the femi-
nine form in a variety of attitudes and make enormous fun
out of crinoline, courtship, and the rest of the feminine
nonsenses. But there is not a woman on the face of the
earth that could venture to say, " Fie, Mr. Leech," for he
never forgets the winning qualities of the sex, and our
young men would very much like to choose their wives
from these sketches, and having chosen them, wives and
husbands would
alaugh
idea togethethe quizzicr and enjoy for the rest ef
their days the hppy of al artist through
which they first became acquainted. But what among the
myriad subjects Mr. Leech has extracted fun from, for the
pages of _Punch, does he not draw well ? It is in o°ll
rough off-hand work that you have the best test of genias
there is no mending or patching possible ; the thought goo
forth hot from the mental oven never to get cool again, alld
it warms the world to its own temperature and by so
eaucil
adds to the sum of human happiness. Is there anythles
among the best pictures of Landseer to surpass in aptrit
and truthfulness some of Mr. Leech's horses? Take th°
" Noble Science" (38) for example, and you have one of the
great difficulties of art, the representation of motion, con
quered at a touch, where the " second horseman" hops eve:
the gate " like a bird." Not less worthy of admiration
rd
the jaded hunter in" Moderation" (75) ; he has been hull°
three days, and is now having a rest in the dog-cart---s
drooping steed that would be better at home in the peul et
Cole,
but must go on to please the thoughtless greed of the
pun
graduates, like tho cabman's horse in " Pickwick,"
for
pelled to his work by the big wheels. The Society the
Prevention of Cruelty toAnimals might do well to eircuhlt,
copies of that picture as an infinitely more telling preac!
ment than any number of tracts and affectionate addressetll
But see the little ponies with their cool juvenile riderlieerll:l,,
" Ruggles" (20), " Gone Away" (36), and " A Cava
(5). What a grand action of the horse is that of 4t 011
Friend Tom Noddy" (46), where the ill-matched pair cools
tearing down the hill at a killingpace, and Tom has nethil/g
for it but to grip tight and shut his eyes, and resign 131133:
self to fate. If these pictures are to be subjected to seVer- ,
„criticism, it will be none the worse for Mr, Leech's fain. es
st:
We have not generally expected high art in the caricaturi
but we have it here; the groups are oftenso gracefully Poe°
that the sketch might serve for a finished picture, thoil.o
they are but sketches after all, and the process of colouri
freo
!!
only intensifies their reality—it does not spoil their
ness, or ahere weaken the humour.
No doubt is for their inexhaustible fun they will
ie ! . i
!
as they have been, most prized by the public. Our sra9llB_,
vices are not "lashed" by the artist, but made ridiculoilei
they are not frowned down, but laughed down ; and
we
.„
in the presence of this inimitable quiz that our conree
tionalities are awfully vapid compared with the " picturesek,
of man with man." The ancients thought it worth
tempting to get out of their bodies to think ; Mr. Leeca
takes another course, and gets into our bodies to think/ IL/01,,
the result is such sketches as " Miss Matilda" (51
" Tableau" (70), " Miss Stout" (74), and ti Rernark9"'
Occurrence" (78).—City Press.
Le