The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1843-04-30
u. =. Circuit Court.
Before IudGe Thomnxon.


riday morning, in this interesting case
GsNrLhMss-This is an important II is important
10 the defendant-tis important TO the pubcand is
important to the United Statesmen so much the
mount IN dispute but is important 10 them for the pur
pose ois.ng principles which will apply 10 ohelpaces
ana 70 other imputaon has been cast upon
the system and upon the mode and in which those
accounts are kept stthe Custom House, and important
10 those principles that they should be settled am sorry
TO say gentlemen that in the Introductory parts of this
case there have been addresses made sympahes
feelings They might be proper in other places, but
not proper here We here onlyto try
ths case according to law and to evidence has been
SAID here that Mr. loy has been i'll used and that he is
great sufferer but in what manner he has been i'll used
or how he has been sufferer has been accounted for
commended that he ough he acquitted but this
Enment cannot be entertained by the Court nor by you
we nave no evidence that he has suffered nor cGn you
assume without evidence to support that allegation
Those circumstances have been pressed upon you with
great oce that he has rnted faithfully and honestly
Gentlemen, you try this according to law and
10 evidence and not be biased by the Of
SCI on either side If Mr. Hoyt has suffered without any
au on his part there Is another tribunal that will give
hin redress Congress has Jurisdiction over those &C.
counts and they will give him relief, but have
right TO extend this equitable jurisdiction to his
Congress has this power, and they WILL II applied to-
tend this relief il the warrants it and we are only
psin the a ns raw y, o ana e svdsnee DUTY eT
your duty to find according the law and the evidence
very strong argument has been put you against the
system OF Keeping those accounts has been impressed
on you that the duties imposed Mr. Hoy by this ys'
TEN was OF the most onerous character that i'm
possible for any carry il out with safety to himself
There 10 nothing the ysteu to warrant that notion.
state to you that the and mode of keeping the
accounts and the administration of the Of the
country are according to the laws Of the country under
that the collector OF New York and the collectors
OF other pieces to dispose the ordng
the mode and prescribed by the treasury The
collector officer appointed todo this; he has right
to appoint his clerks end subordnRtes and to do
every thing he sees d! for hi: own safety and security
Ne has the appointment of all his officers and clerk
those appointments the Secretary othe Treasury has
control except that he has right to limit their compen
saon and number but they do originate with the
secretary Of the Treasury they appointed BY that
officer with this Limitation Mr. Hoyt the collector of
has BEEN that aus Ss
ary has the right to limit the number and compensation
officers that they necessarily the servants of
the government But this not the fact they not the
ocers OF the governments the very circumstance of his
giving security in 50 large amount shows that he is
sdered officers Of the government, the government
would require some kind Of security from them they
OF the they not looked upon in that
light The Comptroller the Auditor and Cashier his
officers, and he has right to demand security from Them
it, in his Judgment he find it necessary do this the
government cannot do and this shows con-
clusivey that Mr. Hoyt alone has the exclusive control
over those officers Gentlemen this being the the
let now see underwhat principles OF law he is to
the revenue and transmit to the treasury Great
complaints have been made here of those and Of
the mode and system Of keeping them. But, gentlemen,
by his officers and subordinates They
are his and admitted ell hands be So and he is
this then he could impeach them When those
made out and the Treasurer they examined
that ocsr not from any elements but from the
Collectors own vouchers and abstracts they are then
sent to the Comptroller and examined by hm he then
sends them to the Registers Office where they fled
and recorded and the account produced here is
script of that from the treasury department. and
1t nothing more than statement Of the account made
out from his own abstracts and returns is, therefore,
his own account made up from his own vouchers Is
there any thing to show any fraud presumption
Of fraud upon him there be any his duty show
IL government are not called upon to establish every item
against the Collector in the accounts by himself
has been said here those but
primo sea evidence against Mr. Hoyt and that weight
should be attached 20 them but that is law every
thing that prmo aeia evidence plenary evidence in
all cases where no evidence 10 offered to prove the
trary, and the law declares shall be received evil
dence II has been argued here that they should be
ceived only as prima feeia evidence but the law
says no such thing says they shall be received here as
accounts. All those charges made up by him. and
must be received evidence against him. but he should
be permitted to explain there any in tn
accounts and state what those explanations are If you
can see that there habeen any Mistakes you should be
credit for them So far you authorized to make de-
auctions from that account You look at the
OF that has been presented to you to show
those mistakes have looked at those accounts, and
DO not hnd according to judgment that there has
been errors to show thing like the that he
claims said that errors to the amount of 900
existed Oftbr So 900, they claim charge
Of 500 e0O which duties on merchandise which
the government have disallowed upon other grounds
you deduct and or two others the balance is about
or 5000 dollars and OF great appearances you
decide whether there have been defacons by
fraud So far as respects fraud in the accounts of Phillips
and Mcdaniel there something that fell from those
gentlemen that looked like fraud the part of Phillips
into Office, and had paid the government and 10 might
Phillips. Mcdaniel has returned the money. You have
heard the evidence OF Mcdaniel and the explanation he
has gwen In my opinion there II nothing to warrant
you in coming to the conclusion that they than
mere OF calculation however, you are authorized
% make those deductions There other deduc-
lions which have been relied on not for parts of errors
but for parts of - That the1e must have been
some loss without the fault Mr. Hoyt, and IN conse
nj hA In
ng up OF those accounts there doubt but
never ought to be called difficulty. be
right to infer that there other and diff
suites which do not appear and that therefore, you
place no reliance on that accounts and if be received
ell ms evidence must receive with great cautiop
but that IS not the doctrine Of the law. Congress
,as declared that those accounts must be
,eved and you bound to receive them accordingly.
There is another that has been accounted
he Collector says he psid out s%soo for which he has
not received credit and he produces his cash book to
lain tn at em this book he contains account
,f all the moneys received by him and disbursed by him
his the only evidence offered by him to sustain this
himself and not by order Of the Treasury 10 the book
rom which he makes uplhis quarterly accounts and the
hat may be in that book; Mr. Hoyt has right as told
vou before introduce any checks he peascs to keep
books he pleases adopt any stem for his
safety There is circumstance regards this cash
book which wish to call your attention to; is this
here is most unaccountable discrepancy in it, under
late Of March 22d look the cash book and there
you fni that he hat hand at time, sls7 OO0
does appear that he has paid this out Of his hands before
that time How then can you place any reliance this
ash book or how does appear that he discharged him
self from this large baance7 Walters states that he thinks
all comes into the hands of the casher that is not in
point OF facts they through tn hands Of the Collector
and through tho Collectors Office There another ques
ton OF considerable Importance it 10 item of 100000
for the deposit moneys which commended by Mr. Hoyts
counsel 10 be charged ITO him twice. Now let how
this she returns to the Treasury Department
count Of all duties, including refunded duties; when the
account back Mr. Hoyt gets his for the de-
post duties be refunded don't see that he is charged
with the depose dutes he is charged with anything
more than the amount OF duties actually received; il he
ives he would be charged twice. but he 10 not Gentle
men, with respect to the items that have been distracted
from the Collector by fraud you deduct them the
Court feels disposed to allow him every thing that Is fair
and reasonate with respect this other item s0e 900
the objections raised by the Collector item have no
weight atai in my judgments therefore those circum
stances under which you are to be guided in your cal
cuiatons your Judgment s to be governed by the laws
there Is not enough to warrant you in saying that Mr.
hoyt not TO be held accountable for this There
rs another branch of the case==Mr ofher