The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1872-04-01


sworn to before
JoMN HAYES Notaryl
CASE No. f-AGaINerS
on the 9th OF Septembers~
Colec or Of the fourth dlstrlcts
dlslled spirits, belonging to hs>S
bon Company, and Samuel q. CourtneG>~
commenced proceedings In tno nts,rcc>s
tie United states Tor decree III condenniirl
on the I0tn of April, 1863, n. A. collins, COMM
soner OF Internal Revenue 10y letters addressed To-
him. authorized Courtney 10 release portion OF
sa,a Sgr.s o. he HNyne me- q SoGoo anu ,oe
On the 18TH OF April, 1853 simon Frank, VINO
claimed sand spirits, or was Interested therein,
informed 10y Courtney that sad spirits could be
leased on the pay ment TO Courtney OF s2a,073 TO-
ana that ne wished the cnecks Tor tue money
drawn as ioilows:-0nc check tor $4,000, one for
$1,000, ana one Tor $6,o73 10. Mir FRANK procured
tue cnecks OF IL. B Claim ~ Co or $23,073 i5
drawn as requested by SAID Courtney, ana paid all
OF sand checks to Courtney, snpposing The
whole sum Was required Dy ana was TO be paid 10
the government the $4,000 check was paid Into
Court ana the $1,000 check was paid for storage
charges TINS is shown by the record. Nearly
$1,000 was PAID out OF the $1,000 lor tae normers
lee an, other expenses leaving ony little over
$4,000 Tor the government rne So,0l3 Is was not
PAID 10 The governments, nor Is IL founa in the
record or In any way accounted Tor on the record.
me payment OF the S23oI3 10 to Mr.. Courtney Is
proved 10y the affidavit or Simon Frank, VINO paid
the money, anu by the checks OF Ii. b. Clahin Co.
or the yS.O73 Is.
CASE No. 2, AGAINST SAMUEL G. COURTNEY.
On OF about the Lnird OF November, 1867, the
Forthwith street Distiery, belonging to Blaisdell
a. Ecke, was seized 10y, Joshua +. Bailey, Collector
Of the Fourth district, ana soon thereafter proceed
ings were instituted by Courtney TO OBTAIN de.
cree of condemnation Fty -tnree barrels OF spirits
were seized IN The dlstiery and lectliylng houses
and 253 barrels AT 90 Broadway making 800 barrels.
This is shown by the record 0ny lo6 barrels OF
sad 300 barrels are accounted for by tine
record, leaving 200 barrels unaccounted Tor,
account 1he sale Of the Glstilery Is resurnsd at
IS, 700. and the spirits sold at S6863 0i. making
r. 3 be- e sun w VS. s asi
IN the record Tor the Marshals lees, and So, l33 Il
are nedacled from the So,24l - paid into Court,
making the expenses f6,354 ~, and leaving only
s6,oll 20 Tor the government The dlsuliery,
thoagh returned at 5000, was Did of by a party
Tor the owners at 20 200, and that sum was paid
into the Marshal's hands and release OBTAINED IN
March, 1865, showing $500 received and not
accounted ior There IS an abundance OF prooi OF
CASE NO 3, AGAINST COURTNEY.
In the month OF May, 1865, the forty-fifth street
Barrtnger Tor Englehart Il Co., select, and III
formation thereof MED with the District Attorney.
No condemnation OF the dl5tilery LOOK place Vii IN
June, 1863 alter Baisdell, the owner OF sal disll
ery, had oeen sent To SING sing. On the 9th OF
April 1859, Samuel q. Courtney presented an aida
VII apd made Representatives, to the Court that the
property "A the listiery building was perisnable,
inc building insecure, ana the property subject -
the weather. rust anu decay, ana upon SAID Iepre-
sealatlons Obtained decree OF Court to sell said
property on three days notice rms Is shown by
Inc record.
me sale took place Oh the ninth OF April. 1862
after publication IN one paper. Only the Deputy
Marshal the purchaser, anu the Keeper were present
ut the sale, wnicn took place III the disery, wItn
the doors locked This can DC proved by several
witnesses. me property was struck OF TO the one
purchaser FOR $1,000, though the record ana other
evldence show $4,000 had been offered Tor Inc
properly, and that sum would have been paid Tor lt,
the day OF sale, mad the sale been paDlic one.
The sale, such as 1t was was never returned TO tns
Court, and the $1,000 received tiereior Is not
shown by the record TO nave ever been
deirauded or 100000. The record ana album
dance OF testimony snow tnat Inc statement made
by Courtney TO the Court upon winch the decree
To sell three tidVs nOtlCe was ODlulleu, was,
every respect, false; hat said properly was not
perishaDle, that tne building was not insecure;
Jnat IL dld not leak chat the property not
posed TO Wet rust or decay; and Ilat the building
was so close ana substantial as ;4ot 10 admit even
u ray OF light when the wlnd5a shutters and doors
were closed.
CASE NO. 4 AGAINST COURTNEY.
About the last OF Octouer 1867, A. w. Lewis. an
internal revenue officer, with selzng powers, seizcu
the Fityfourn street distery-J4 barrels OF spirls
In the receiving cisierns ana rec.iylng house, IL
tubs OF mash, OF 1872 bushels OF grain eacn ready 10
run Oh, n 1914 pounds OF corn meal, l4,097 pounds
OF rye meal, 2l.244 pounds Oh ground barleJ matt,
293 bushels OF barney matt and 3,6oI bushels OF corn.
Tnls grain ana meal are shown TO nave been III the
dlstllery at the time OF the seizure oy the
on the 1st of November, 1857 Also, by
the testimony or seven witnesses VINO WORKED al
the distliery. An inventory OF said properly was
hled with the District Attorney and the case turned
over 10 him previous 10 the 9th OF November, and
on the on OF November proceedings were Instituted
by Courtney Tor the condemnation OF the property,
There IL positive proof tnat the inventory was given
by Lewis 10 courtney at the time the case was
turned over TO nm; out sad inventory ana many
Other papers nave disappeared from the record.
The record shows the sale OF the dIslery and nx-
lures for $4,000, aud tue ninety -four barrels oil
spirits sezel at the disillery Tor $0,2i al, making
$l2,l24 "A, and no other sale. NO account IL ren.
dered OF the proceeds OF the twelve tuos oil
mash. equal To IS 144 gallons OF proof spirits; OF the
1857 bushels oil corn equal II 100 gallons OF proof
spirits; or the lU8 500 pounds oil corn rye and par
ley meal, equal 10 1900 gallons OF proof spirits, or
OF the 2D3 bushels oil Darey malt equal TO l,025 gal
Ions vi PROOF spirits, making IN all so, z5o gallons oil
proof sprits which, nc s2 per gallon Is s7s5ao, OF
which the government was deirauded.
AS the record gives account OF the disposition
OF TINS large quantity OF grain and mea! which was
proper TO inquire what became OF IL and why the
proceeds were not paid over to the gov
eminent. TINS inquiry 10 answered as FOL
lows:-Whlle the dlstniery and property were
in the hands or the Marshal, under seizure, and
while the Marshal's keeper. James Martin, was IN
charge thereof, the dstllery was run az night, with
the nowiedge OF the Marshal and OF Courtney, aud
men employed to run the engine ana make the
mash by James Martin, tine Keeper. Wnlie thus
running, under seizure, the twelve TUBS OIL masn
the 1907 bushels OF corn, the los, o65 pounds OF meal
ana the 293 bushels OF barley malt were run into
spirits, making between SIX and seven hundred
barrels of proof spirits winch paid no tax. Inls
accounts for the disappearance OF the inventory OF
the properly and Tor tue TACT that no return Is found
In the recorG OF the disposition OF all TINS properly
ills not Unreasonable 10 eIulre Mr.. Courtney 10 ac
count Tor committing THIS fraud upon the govern
ment or for permitting Others TO commit II. TIE
running oil the dlstiery under seizure IS proved by
nine witnesses and Dy the act that alter the dstl-
lery and properly were condemned 10 the govern
ment, Joshua Il. Balley, Collector OF the Fourth
district seized the distiery Tor running whie IN
the nan0s OF the Marshal. under seizure, ana
retained the same loo some ten days, after whch
he delivered 10 Dack INTO the hands oi the
Marshal. The seizure by Bailey for SAID cause eau
be proved By twenty Witnesses III y proved that
both samuel q. Courtney ana RoberG Murray We're
at the dlstlllery while running under seizure
and not therefore, ignorant OF the TACT that ~
was so running. Ihls can be proved by several
witnesses. That Courtney ~ guilty In TINS case u
evident from the following facts:-
FTst--Lewis turned over the property 10 and
flied the inventory with Courtney.
.SecOnd--Ine record contains bill OF Sl75 paid
for Weighing the very grain and meal winch are not
accounted for.
Taird.-On the Both OF April, 1868, Courtney, "a
the record SHOWS gave written instructions 10 Mur-
ray 10 release the owners the at that time IN
the disIery, stating as reason why leave OF court
need not be obtained TO release the that SAID
corn arrived alter the seizure and had not been
seized.
TINS ORDER therefore. does not include any OF the
grain or meal on hand at the Tune or the seizure,
which were seized, and does not account Tor any
uOrticn thereof.