The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1843-04-15
u. y. Circuit Court.


Present Judges Thompson and Bets.
APRIL Satesvs. Hoyt-Mr. Ogden stated
this action brought by the IT, States against Mr.
Hoy for the recovery of general balance amounting to
$780, C0O which the plaintiffs alleged to be due by him
his removal from office in 1871. The learned Counsel
continued to state that this was case OF great mpor-
tance only the United States government and the
people large but to Mr. Hoyt himself He appoint.
ed in March 1885, and removed in March ls4 being
period OF three years. and in that short space o time the
Government aege that he is deaulter to the very large
amount for which the present action is brought. Mr.
Hoy alleges he not indebted to the United States at all
and that he has not received from them the credits to
which he is entitled.
Mr. OGDEN then proceeded to give in evidence series
Containing the on the quarterly
of the Collector of the city of New York for the three
years that Mr.. Hoyt in office including the bonds
and cash handed over to him by Mr.. Swartwout.
Mr. SELpEN for defendant and objected to the pa
pers being received evidence The learned gentleman
stated that the papers offered were not transcripts
Treasury accounts but of the lross balances struck
foot Of these accounts The question then is those
gres of March 1877 intended to make the balances
evidence against parties The object of the act 10
relieve the Government from producing original papers,
but does not relieve them from producing accounts
tanning all the items which make the aggregate with
which it is intended to charged party.
Judge THoMrsoN-Are the papers produced merely en-
tries OF balancesl
Mr.. sELptN-Yes sir. Mr.. Seden continued to say
that both himself and his associates intended in the
progress Of the trial to show that in the furnishing Of
those accounts there relation between the Collector
and the Secretary ofthe Treasury the accounts and
pers sent from the Custom House to the Treasury Depart
ment have connexion with the duties Of Collector and
that officer cannot held responsible for any thing
tanned in them but present objection is that the pa
pers presented evidence against Mr. Hoyt consist
entirely Of balances and not items BY this mode Of pre-
senng the evidence Mr. Hoyt is prevented from inves
eating the accounts detail and detecting and fasifyng
any errors which they might contain If the accounts
produced in the form in which we insist they should
be produced thon will 10 ourselves the right
discuss how far Mr. Hoy is connected with them and
chargeable for their inaccuracy
DISTRICT ATToRNEy-ln every case Of delinquency the
transcripts from the books Of the treasury under its Off
cal seal shall be admitted evidence with only two
ceptions, which do not apply to the present case.
JUDGE THoMPsoN-The only question now to be deci-
ded by the Court is whether the transcripts offered
evidence. The objection raised by defendants
sci would render the act of Congress altogether nugaory
1t is hardship 70 call upon party to investigate or
overhaul accounts sent up by himself The papers
furnished by Mr. Hoy thing sent to the Treasury
Department through the Collector The account not
made up detss but they made Of balances from
his accounts made and sent to the Treasury Depart
admitted to be received by hm the details of those
counts not entered the Treasury books but are
merely entered in gross and evidence under the act
of 1897 II SAID that il is hardship to call the party
to wade through this OF accounts and vouch
but as before stated, they his accounts
ment will refuse to give him free to all accounts
and vouchers in the Custom House Department but il
the government should refuse him access this Court
would be bound to interfere and enforce Mr. Hoyt right
His Honor continued to that the documents Of
ferei present prina facia evidencethey nude up
from his accounts if there be any objection il is
open to him to investigate them-they made from the
ordinary accounts prepared by the Collector himself
Mr.. Cutting proceededto open Mr. Hoyps defence, and
continued TO speak for three quarters of hour,
after which the Court adjourned until ohis
day)