The New York herald., 1870-03-01
THE COOk-TAERlNGTOy FRAUDS.

Close of Testimony for the Prosecution
Motion TO Dismiss Observation-Disclosures
BettS Review OF the Evidence-Thc Case
for the Defence ODcned-AdiOnrnment.
The case OF the United States VS. Martin Il. Cook,
OF the firm OF Gordon Fellows & Co., which has
been under examination for several days past, was
yesterday resumed before Commissioner Belts.
Before the adjournment OF the case on Saturday
last Mr.. Carter one Of the counsel for the Defence
moved to dismiss the complaint on the ground, as
alleged, that no case had been made against the
deendent by the testimony Tor the prosecution.
MOTION DENIED.
Commissioner Belts then refused the motion on
the following grounds:-Flrst, that the two returns
differing IN amount, of the inspection OF 133 barrels
OF whiskey offered by the government in evidence
against the defendants related to the same spirits
unless the defendants shall explain their extraordi
nary coincidence Second, 1t appears from this that
Harrington knowingly furnished and Cook know.
tngy held two different returns OF gauge OF the
same Spirits differing from each other by about 500
gallons, and by one or which returns Cook was
placed IN position to be enabled to Withdraw the
spirits at q tax less amount than by
the other return he would appear to be the
owner OF. Third, that in reference the claim on
the part OF the defendants that If OF the two re
turns De false 1t devolves upon the government 10
prove that the one on which tax was paid was the
false one, and thai that urn presumed to
be the true one on account Of Its Official character
rather than the other, which Is merely personal and
private. The Commissioner held that when the ac-
cused gives different versions OF the transactions
with which his alleged crimlDality IS connected it
Is always treated as circumstance OF suspicion
and IN itself one Of the indications ofgut Fourth,
In considering the case OF Cook, the question
presented is as to the effect OF the entries In the
books. The substance OF the contents OF the books
as offered, that Cook states to Docherty,
III The course OF dealings with him, that
the 133 barrels contained 6,425 gallons the amount
rendered the larger return, and also
that Cook had paid the government tax upon the
wnole OF this number Of gallons The government
also shows that Cook presented the withdrawal entry
Tor this same 1873 barrels at q less amount by 500
gallons than that above named and the Commits
sloner was thereby compelled infer that the
larger return contained the true statement; and iG
therefore results that the smaller return false.
This evidence satisfies the mind OF the Commissioner
that Harrington, q United States Inspector, made
Cook fase return stating the splrlts--in the abb
eence Of any explanati0n-in the l33 barrels TO be
900 gallons less than the true quantity and less
thad he knew 1t TO be; aud that the
return was prepared by connlvance of Cook with
intent to enable COOK to withdraw the same, on the
payment OF q less amount Of tax than they were
really liable for. and thereoy delraud the govern
ment OF the United states.
me motion to dismiss Is therefore denied.
AN ADJOURNMENT DENIED-ruE DEFENCE.
On the case being called on yesterday Mr. Phelps