New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1870-11-12
Local Intelligence.


ex-Tax Collector, made an affidavit before
Recorder Houghton, charging S. c. Emley
and +. j. Emley, as commercial firm, with
the crimes of embezzlement and breach OF
trust, the amount directly involved being
$1,000. The examination commenced yes
terdayswhen the following testimony was
.elicited:
F. C. Mahan stated that on the twenty
fifth of September, 1869, he entered into
Partnership for the purpose of transacting
. commission business, for which he was to
put in $25, OOO.. 1.-THE articles Of partnership
were offered in evidence.) This firm was to
continue five years; witness proposed to
comply with the terms immediately; wit
, ness proposed to put in the whole amount
of the capital required by him, and the
Messrs. Emley told witness that he need
not nut in the whole amount; witness put
in $4,000; does not know how much the
Messrs. Finley put in; the books show that;
Mr.. Lombardi was the bOOk-keeper of the
firm; he was employed by witness in ac-
cordance with the articles of partnership;
the firm of Finley, Mahan & Co. was dis
solved on the first OF September. 1870, by
mutual consent; witness was to settle the
affairs of the firm, make the collections and
nav the debts; there was an agreement that
Il
pare a statement of the books, and that Mr..
Penniman was to assist Mr.. LOmbardi: that
statement was made, one by Mr.. lombard
and the other by Mr.. Penniman, as agreed
ON; those statements were furnished me as
lquidator of the firm by Messrs. lombard
and Penniman; those statements show cash
balance remaining in the hands OF the ac-
cused of S62lO 81; witness made demand
on the Messrs. Finley at different times for
for the money as hquidatOr; the demands
were made, the first verbal, the second in
writing; the demands made for the dOcu-
ments filed in evidence, were not complied
with by the accused; witness was introduced
to Mr.. Emley by Joseph H. Wilson; witness
put SIS, 900 in cash into the firm; Mr.. Elm
lev had not furnished witness any money:
Mr.. Lombard, Ok-keeper, was employed
by me; Dir. CharletOn was previously in the
house as book-keeper, and was retained
.afterward in the house as clerk; he was
not retained by witness; witness did not
know in what capacity CharletOn was until
after the dissolution Of the firm: MIR. LOm-
bardi was to act as cashier also; after the
dissolution, witness was informed that MIR.
CharletOn was the cashier; does not believe
Mr.. lombard had any control over the
cash: it is customary for the bOOk-keeper of
well regulated firms to act as cashier; the
Messrs. Emley have not accounted to mo
for the money that put into the firm; wit
ness has knowledge that false entries were
made in the books per s. Davis.
Cross-examination- style of the
house previous to witness becoming part
ner was Finley & Co.; after witness went in
it became Emley, Mahan & Co.; the partners
were the two Emleys and witness; witness
put in, first, five thousand dollars, and, a
few days after, put in ten thousand dollars
more the business was a cOmmlssiOn busl-
ness, and a part of it advancing money on
bills of lading witness is not bOok-keeper;
witness knows the money was appropriated
by the Messrs. Emley from the trial balance
of the books; does not know whether his
bOOk-keeper kept his books correct or not !;
witness demanded settlement about the
time of dissolution; witness received twenty
dollars one time; another time about thir-
teen dollars in counterfeit currency and mu-
tilated bills; letter accompanied these
amounts, making statement; l rejected the
sums.
Mr.. C. lombard testified: Was book
keeper, keeping journal and ledger; the
books now in court are the ones l kept;
{both offered in cvidence). made the en-
tries and PACED two of the journals on Dc
tobcr /, 1869; made the entry crediting F..
c. Mahan and F. G. Finley with the amount
of fifteen thousand nine hundred dollars
and seyenty-on cents; made the entry by
direction Of S. C. Emley; credited s. {. En-
lev with six thousand two hundred dollars
in bills receivable; do not know whether the
money was put in or not; heard one OF the
Emleys lido not not know which) say that
some of that money was in New York; ready
to be drawn. never heard either OF the EN-
leys saw that they did not have fifteen
thousand dollars; told Mr.. Mahan that
NV impression was that it was not put IN +;
Mahan told me to call on those gentlemen
and ascertain where the money was, ana
think he said to have it turned over to me ;
1 then called on the gentlemen, and they
made the reply Already given, that !ne
money was in New York; certain entries,
enumerated, purpose to be money taken out
by S. C.. and F. j. Emley and charged to
them; all those entries were given to me by
f. j. Finley, and entered at his request !;
total amount of those entries, $2O,35 ~ !;
witness thinks Emley told him something
about writ of seizure being issued against
himself was the cause of making that entry;
to the knowledge Of witness, the entries re-
.ferred to were not made in any of the other
books kept by witness; these amounts en-
cash book :. on the respective dates !;
witness never saw a regular cash
book, and does not know that one was
kept in conversation with those gentlemen
have referred once or twice to their turn
ing over to me the cash belonging to Emiey,
iMahen e. Co., in order that might keep
cash book the Enjoys replied that they
had to make some arrangements about the
cash to be drawn in New York, or some
thing to that effect, and when they had
made that up they would turn it over to me;
they never turned it ever to me; witness
made the trial balance; the cash is $62lO 81;
according to the books, as they stood, that
amount should have been On hand at tho
dissolution; M. Mahan never instructed me
to mako any Of those entries. An account