The Sun.
London, England, 1861-01-16 00:00:00

JANUARY 16, 1861.1

I should not have supplied him with the goods.
The same goods were afterwards sold by public
auction, and we bought in a part of them.
Cross-examined—l never asked. Gan dell of whom
the firm consisted, because he gave us his father's
card as his own, some time about the 23d May.
Mr. Robert Jacob Booth, of the firm of Booth and
Sons, of Budge-row, auctioneers, said—l made an
advance of £3OO to Todd upon the 22 pieces of serge
and the 82 pieces of printed linings, on the 27th
July last. Todd asked me previously if I could ad-
vance that amount, and I said I could if the goods
were a syfficiort Qreltrity. He told me• th,,a,
lying at Gandell's warehouse, and were his own
goods. I went to the warehouse in Green wich-street,
where the goods were shown to me by Edward
Glndell, and I requested him to keep them for me,
as I would make the advance. He afterwards gave
me a receipt, acknowledging that he held the
goods in trust for me. The terms in the memo-
randum drawn up were, that if the goods were not
redeemed within a month I should be at liberty to
sell. I only deducted 21 per cent., which was all I
was to have upon the transaction, and that included
warehouse-room and other expenses. I afterwards
sold the goods, and they realised £344 12s after
payment of the expenses of sale, &c. Gandell has
also shown me other goods, upon which I have
advanced money to Todd, but those have all been
redeemed. The goods were brought to my premises
in a regular packer's cart.
Cross-examined—The goods were packed as for
shipment abroad. I cannot say whether they came
in Gandell's or Johnson's cart. I handed the
balance, after selling the goods, over to the
assignees. I have had about four or five similar
transactions with Todd, and my advances have
always been paid.
Re-examined—l think it was one of Gandell's
covered carts that came with the goods. Gandell
always held the goods for me in all the former
transactions, and I merely took his acknowledg-
ment to that effect. I did not know there was any
connexion or partnership between Gandell and
Todd.

Mr, Hughes, of the firm of Hughes and Keighley,
said—On the 16th or 17th of July last Todd called
upon me, and said he was sent by Gandell to
inquire if we had any scarlet serges in stock. I
said we had not, but we had 22 pieces of blue
serges. I also told him we had some scarlet
linings, and gave him patterns of them. I was not
aware that he was Gandell's partner. The goods
were delivered on the 21st and 23d of July, and
were entered to the name of Edward Gandell and
Co., but before the bill for the amount could be
drawn, the bankrupts filed their petition. The
goods were entered in Edward Gandell's came at
his own request, as he said the firm was Edward
Gandell and Co., and we had made a mistake in
drawing upon Thos. Gandell and Co., but he had
written to our principals at Rawtanstall, and made
it all right. I still thought we were dealing with
the original firm of Gandell and Co., and that the
only change was in the Christian name.

fames Lowe, a porter in the employ of Gandell
and Co., of Greenwich-street, 79, Upper Thames-
street, said—l have been about four years in the
service of Mr. Thomas Gandell, who died in Sep-
tember last. I was engaged by Edward Gandell,
and the firm is now carried on by James Gandell.
Thomas Gandell lived at Joiners' Hall-buildings,
and Edward Gandell managed the business at
Greenwich-street, and there was no packer's busi-
ness carried on at any but the latter place. I have
seen notepaper in use with lithographed headings,
similar to that produced. I fetched the goods
from Crown-court, Cheapside. I have frequently
seen Todd at the warehouse,

David Moose, a Swiss 'merchant, of Watling-
street, said—l am a creditor to the estate for
£1,025 for goods supplied between April and May
of last year. I produce bills to that amount, which
ara all addressed to Gandell and Ca., 79, Upper
Thames-street. They are accepted in the name of
Gandell and Co., and made payable at Sir Charles
Price's bank, in Lombard-street. None of those
bills have been paid, as they did not fall due until
after the bankruptcy, except the first, and that
was dishonoured. I did not know that Todd was
Gandell's partner. I thought the business of Gan-
dell and. Co. belonged to Edward Gandell. On one
or two occasions Todd accepted bills for Gandell.

Richard Thomas Fairchild, clerk to Mason, Sturt,
and Mason, of Gresham-street, the solicitors for the
prosecution, said—l produced a bill of exchange
for £204, drawn in favour of Hugh Balfour and
Co., on Gandell and Co., of Joiners' Hall-buildings.
It fell due on the 13th of July, and was made pay-
able at Sir Chas. Price's bank. I had directions to
serve a writ for this bill, and I went to 79, Upper
Thames-street, for that purpose. I inquired for
Thomas Gandell, and was told he would be out
presently. I waited and saw Edward Gandell. I
asked him if his name was Thomas Gandell, and
he said it was not. I then asked him if he had any
partner, and he said he had not. I then altered the
name from Thomas to Edward in the writ, and
served him with the copy. I never received the
money. I signed the judgment. -
Geoi•ge Carpenter, a warehouseman in the employ
of Todd from September, 1858, until October, 1860,
said—l have seen Gandell at the office in Sise-lane,
but I did not know for the first six or nine months
that he was in partnership with Todd, who did not
carry on either of the businesses of a hotpresser, a
packer, or a finisher. He only bought and sold.
goods. The cart of Thomas Gandell and Co. fre-
quently brought goods to the office in Sise-lane. I
have seen Thomas Gandell and Co.'s cards both at
the warehouse in Greenwich-street and the office in
Sise-lane. I have seen Edward Gandell write upon
note-paper bearing Thomas Gandell and Co.'s name
and address upon it in print. I have seen him use
paper of that description at Todd's office in Sise-
lane. I have not seen Todd write upon such paper,
but he has been present when it was used.
Mr. Thomas, the accountant engaged to make up
the bankrupt's accounts for the Court of Bank-
ruptcy, said—l have seen both Gandell and Todd
relative to their business transactions. The trading
commenced in 1857. The creditors are returned at
£10,512, but this is a peculiar estate, for Todd
appears to have accepted a number of bills in his
individual capacity, which have, therefore, been
charged to his separate estate. The £10,512 joint
liabilities are entirely unsecured. The joint lia-
bilities secured are not more than £3OO. The un-
secured liabilities under Todd's separate estate are
£8,500. Gandell's separate balance ,sheet. shows
unsecured, £4,341; other liabilities, .£lt;'7 Os. 3d.
The assets under the joint estate are estimated at
£234, of which £2OO was paid into court by the
bankrupts when they filed their petition under thbs
private arrangement clause, and the remaining £34
was for the value of the office furniture, subject
to claims for rent, and £l3, the balance at
their bankers. Todd's private estate realised
£232, minus £2O for excepted articles, and
consisted only of furniture. Gandell's private
estate realised £439, and the amount of debts
owing to him are estimated at £43. No trade
property, of any kind was given up by the bank-
rupts. The amount of goods purchased by them
in the months of May, June, and July of last year
is £7,063. The total amount of outstanding con-
signments, and of which we have not yet received
any return, nor realised a single penny, is stated to
be £17,150. .
Cross-examined—A large proportion of the
£lO,OOO liabilities are included in those consign-
ments, so that if the consignments turn out good
the actual deficiency would be £ll,OOO instead of
of £21,000, as was stated on the former occasion.
Re-examined—The gross profit over the whole
trading appears to be £2,677, but there are bad
debts to be set off against that to the amount of
£1,594. The profit is calculated upon the assump-
tion that the whole of the consignments are bona
fide, and that the full invoiced prices will be realised
that were charged by the bankrupts to the con-
signees. The assignees will be better able to prove
what the real profits have been.
Mr. Gregory, who advanced money to Todd upon
some muslin goods, was then called, bat his exami-
nation was merely one of a preliminary character.
No application was made for bail, and
Alderman Allen, in remanding the bankrupts,
said after the evidence which had been adduced he
must refuse bail if applied for.

WESTMINSTER. —DISTRESSING CASE. A
wretched, half-starved-looking woman, who gave
the name of Mary Moore, was charged with rob-
bing her furnished lodgings under the following
circumstances :

John Green, 4, Gardner's-lane, York-street,
Westminster, said that on the 24th of December the
prisoner took a furnished room of him, and having
reason to suspect that she was appropriating his
property, he unlocked her room door on Monday
during her absence, and discovered that a sheet
was missing, and, on searching the house, he found
the prisoner concealed under another lodger's bed.
An assistant of Mr. Scudamore, pawnbroker-
Chapel-street, Westminster, having proved the
pledging of the sheet for is.
Mr. Pay rater asked the accused what answer she
had to make to the charge.
The poor woman, with tears in her eyes, said
that she had pawned the sheet in order to procure
herself the common necessaries of life.

Mr. Paynter asked her how she got her living.
Accused replied, by doing odd jobs of needle-
work, but it was impossible to get a living now,
as almost everybody was out of employment and
starving. She had had no work since the day she
entered prosecutor's house, and had pawned the
sheet to get a loaf of bread, intending to redeem it
when she got into work again.
Mr. Paynter said that the prosecutor Acted much

too hastily in entering defendant's room, which he
was not justifii din doing, as he did not know that
anything wrong was going on ; The pinir woman
was evidently nail starved, and had not the appear
ance of a thief, and he should discharge her,
The worthy magistrate then directed. the usher
to give the prosecutor ls. to redeem the sheet
with,aud told the poor woman to come again next
when inquiries would have been made into her
character, and if she were found to be a deserving
person, she should then receive sufficient releif
from the poor-boy to enable her to gel herself any
c.,.