The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1843-04-19
q. 8. Giro uit Court.


APRIL 1s.-Ths United States vs. Jesse How-The
Court sat precisely at 10 o'clock and called upon the de-
feLdants Counsel to proceed with the defence.
Mr.. GRAY, clerk in the Custom House, put on
the stand and examincd-Tesled that he was the Or
dnance department of the Custom House during the
Mr. Hoyt was Collector; came into the employment the
to the present time book containing the forms made
use OF by the Custom House produced witness
which he identified The First fourteen pages contained
schedule Of forms of keeping the Custom House
with notes and explanations instructions the officers
OF the different departments in the Custom House.
vessel
A-ssmetmes two months; there three processes
through which the entries relating cargo pass before
reach the account current thinks there
so different kinds Of accounts of which the
rent is made up takes three months after the expira-
ton OF theequarer with the assistance IS clerks
make the quarterly accounts previous sending them
to Washington. was the duty of the Auditor super
intend that departments it his duty to see that the
footngs corresponded with the abstracts in his office
and that the accounts were closed In the quarterly
the cash duties were received Mr. Hoyt did not wit
ness test the accuracy OF those accounts;
would be impossible for him to do from the multiplicity
OF his other duties il would be impossible for Mr. Hoyt
and one clerk to go over the Custom House accounts in
two years; would take rs persons do il in three
years The accounts after being made cut were present
ed to Mr. Hoyt for his signature; he read them.
Cross-examined by DISTRICT ArroRNEY-The delay in
making the accounts does not arise from the actual Ia
Dor of making the entries but from the neglect and delay
in making those entries and passing them through the
different Offices. The cashier makes general entry Of
the cash received but does not make any Of the
cash he receives; does not know of any check the
cs.nsr but the CHECK Kept ~ the owners or
that the abscract in the mpost book check the
cashier and would also show the bonds taken There
is naval officer whose duty il is to examine and check
those accounts he is also check upon the cashier
say positively IL the entries in the naval officers books
check upon the there 10 80 clerks in
the custom house; tits their duty give every facility
the collector in examining the accounts; never knew
any obstruction to be given Mr. Hoyt any books
To question by Judge THoMrsor, thinks is practi-
cable by an examination Of the books to detect any
70 s in the accounts.
EDWARD CURTIS, Esq. examined-Entered on his duties
the 23d of March, ls4l there very little time for the
collector to examine the made duty
necessarily be delegated to Others witness examines the
accounts far to that the cash balance returned
the auditor is the the cash in the cashiers hands;
it is the daily practice to lodge the money
the cashiers hands in bank to the credit of the United
States Treasurer; the collector cannot examine the gene
raj details OF the quarterly accounts he must rely the
integrity and intelligence Of the persons who make
QUIT witness has great reliance the intelligence of the
present naval oicer as check upon those accounts
The auditor has the of detecting any in the
quarterly accounts II is not from the mode of keepnp
tplicity OF business is competent for the Collector
change the mode of keeping the accounts il he sees fl
the entries in the naval officers books perfect check
on the cashiers formerly it not the II p actica
BILE for the Collector TO check the balance the
accounts with the balances the quarterly accounts
Witness keeps journal and ledger by double entry Of
all business in the custom house, the merchants
usually do.
Direct resumed.-witness thinks that the mode of
n
instructions contained in the book produced to him
He looked at the instructions before He has kept
every book he thought fit for his protection. IL
would be mpracticabe for the Collector as the books
were formerly kept to ascertain how he stood with
government on given day. il he were called upon to
in three months after.
When Mr.. Curtis's examination finished, the
After the court had assembled, Mr.. CApwALLApEn
called @ A. Brown, clerk to Mr. Hoyt who testified to
the book produced him and marked b. Containing
and thata nm of
$500 not appearing on the Custom House books with
which Mr. Hoyt was charged and for which he does not
sppearto have got credit. The paper now produced
| contains general account of bonds By the mode of
making the entries in this account Mr. Hoyt is charged
him This composed otwo items the smaller one
OF which is credited to Mr.. Hoyt. Witness pointed out
eighteen entities IN this book by which it appeared Mr.
Hoyt was charged with the amount OF several bonds in
gross although parts Of those gross sums had been paid
to Mr. swarwout, his predecessor.
letter of Mr. Hoyts dated in September laAl IA Mr.
Fleming the comptroller stating that the list of the bonds
handed over to him by his predecessor Inaccurate
and stating that he the numbers inserted
read with view to show that Mr. Hoyt was using all the
diligence In his power to correct such and abuses
sswee IN the mode OF transactng business in the Gus
tom House. and TO show that from the mode OF keeping
the accounts nothing but confusion could arise.
Another letter read, dated 18th September ls4l
70 he same person, on the same subjects with the
view
AT thi. stage OF Browns examination an argument took
place between the counse! both sides the effect
his testimony The counsel for Mr. IIoyt argued that il
went directly to show that the latter charged with
monies received by his edecessor-wbe the District
attorney argued, that II showed those over
pad by the obgors in the bonds He has been employed
investigating those accounts about year for The purpose
OF detecting errorMr Hoyt has been actively employed
during that time have investigated only the
between Mr. swsrtwout and Mr. Hoyt that part Of the
suec, mas taken up the greater part Of my time and
was the most accessible IL only embraces tenth of
me whole subject have examined nothing hut by gene.
RAJ ooings Mr.. Hoyts time while in Office was p,inci.
pay employed in correspondence and deciding on cases
brought before him in his official capacity he always