New-York tribune., 1872-12-13
THE COURTS.
THE JUMEL ESTATE CASE.
OUTLINE OF THE EVIDENCE FOR THE PLAINTIFF
CURIOUS POINTS OF LAW.

i
Counsel for the defendant in the Jumel
estate case admit that the Eliza Betsy Bowen who in
l7s5 was sent to the workhouse In Providence r. L.
| afterward Mime. Jume- The question in dispute is
| this: IL George Washington Bowen the plaintiff, her
legtmate soni The main points developed yesterday
are given the following summary Of the testimony Of
| the witnesses examined;
Jerome Thompson was called for the purpose Of prov
ing tn resemblance between George Washington Bowen
and Mime. Jume. He testified that he was painter Of
portraits ana mat or - years he had been accustomed
here objected to evidence OF this character tho
Department OF science in which anyone can become an
expert Mr. Chathed disputed this, but Judge shipman
Molly Randall testified, by deposition that she was SO
years OF age; tnat she had known George Washington
| "old mother Ballou," in Providence, X. /.
Joseph sIoith testified, by deposition, that he 80
years Of ago; that he knew Major Balou butcher
| In Providence, and that girl called Betsy Bowen
lived with him The question here whether a wit
testify upon mere report in regard the PERSONS
mother In support of The theory that such testimony
Green @ Wallaces u g. Supreme Court Reports 7i4 Mr.
ton rased and that witness in such case must spe
cihcaly disclose the OF his information The
| Court decided such testimony to be inadmissIbie
Mary Williams testified by deposition that she was 70
years or age and that she had known George Washing
ingiOn Bowen since he boy. Mr. OCo1or objected
TO the question: Do you know who his mothes was a. on
the ground that the answer proved that the witness
speaking from hearsay The objection was sustained
Mr. Chatted receiving the right 70 be heard at another
time ON the question OF proving pedigree by hearsay
idenee.
Henry Martin testified by deposition that he was 70
years Of that he used 70 60 TO school with George
Washington Bowen in Providence, r. l.; that the plain
tiff then lived with old mother Balou," and that
first heard Of Nine. Jumel about 10 years ago.
years Of age that she had known Betsy Bowen and
that she had been to the houie where the latter lived
The question, which Judp shipman affirmed a
new one, here wheherthe death OF person at
specific time can be proved by common repute. Mr..
oCOnor laid it down Sneral proposition that such
death cannot be proved by such evidence. Mr.. Hoar
replied substantially, as folbws
The death we desire to prove occurred 70 years ago
we can get Those Who saw PLY Bowen Q5etsy Bowens
sister, die are all dead; ard we have therefore, the
because II is the best and The only evidence Of her death
We can tnd Now. we propose TO offer in evidence the
deposition OF who says tlat he saw the coffin made
for Polly Bowen.
Mr. oConor-If any newspaper of that day contains
notice Of her DEATH it might perhaps be offered in evil
dence
Judge shipman finally decided to admit the evidence.
BANKERS LIABLE TO TAXATION AS BROKERS.
In the United States Circuit Court, yester-
day, Judge Woodruff rendered important decision in
the case OF Hiram NJ. Norhrup and Joseph NJ. Chick
against Sheridan Shook late Collector OF Internal Rev
enue in the XXXIId District Of New-York. Suit was
brought to 49, which had been assessed
and paid from September 1864 to September 1866 The
assessment upon the plaintiffs sales OF gold, stock
bonds bullion bills Of exchange, and promssory notes
The decision applies to 6 ether which begun
by other bankers at the me and TO 80 other suits
The assessment made the ground that the plain
ts bankers doing business as brokers within the
act Of June 49, 1864 and hence were liable
tax all their sales Of gold, stocks, etc. whether
their not The plaintiffs assert that they do bus
ness under bankers license and not liable 10 the
tax OF onewenteth OF per cent upon any OF their
brokers and that eYen when they sold stocks
belonging TO others they were acting only as bankers
The decision states that the transactions In question
appear 70 have been sales OF property belonging TO the
plaintiffs being sales Of gOh stocks bonds, etc.. trans
United to them by correspondents In some cases tho
sales made Immediately and the proceeds applied
TO the payment OF drafts and in others the drafts were
accepted paid and the stocks were held Tor better
market, standing in the mean time as security for ad
vances In other there advances bat the
property held for sale, and when sold by the GUS
the proceeds subject TO draft There were also
stocks made I'm pursuance of arrangement for
" carrying" stocks ON margin These transactions
were conducted in the name OF the plalntns Judge
Woodruff concludes substantially as follows: Under
these provisions 10 is think clear, nrst, that bankers
cOnfinng themselves 10 the business OF banking oDy
as deseribed ia subdivision OF Section ~, not IN
cuded in the business OF brokers described In subd
vision o. are only liable to pay the license fee and
percentaCes therein mentioned cannot doubt that lt
was the intention OF Congress TO reach and include what
presume constitutes very much the larger part OF all
the sales stock gold and other property made IN tl5
country and is expressly proved tat they constituted
much the largest part OF the paintms Dusness-specu-
lations the very manner or the transactions a con-
sderng and think just Interpretation OF the eatute
does include them 1t follows from these views that the
plaintiffs were doing business as brokers' and are, there
fore taxable for those sales Judgment must DC eulereu
for the defendant, with costs