New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1873-11-26
THE RING FORGERIES.
QUICK WORK In THE NEW CASE.

The trial of Ingerson and Harrington was
resumed yesterday, before Judge Davis In the Oor.
over and Teniuer the jury having been cope'ou 'n'
previous evening The opening by Mr. Peckham' was
very brief one Tho oense OF the defendah's was se
TO be this: bill for plumbing and mason "oIh' aoS.u
- navo boen done by Heath & Smith for the County
Cour, house from oct. a. 1869, to Dec. l. lS'o'
amounting 10 Sl5l3S 40. was presented 10 tue court
house Commissioners when the fact was that the nr
at Heath & smith had ceased to exist for months prior
Ia oct H. 1869. It certified as correct by the de
rendant IngersoI Commissioner, and by his asSo-
cste Commissioners. Messrs Conan, Norton, ana
Walsh Tic Endorsement OF Heath 4 Smith was forged
20 the warrant aud whether the County Clerk was de-
ceivcd by IL nothing to the jury Tho money
was deposited 10 the credit OF Ingersol in the Bowery
Bank the deposit ticket OF which would be produced in
Court bir Peckham said the prosecution would show
that Heath Smith never presented this BILL that 1t was
not Endorsed by Heath any member Of the firm that
was Endorsed by Mr. harrington IN their name and that
IL was put into o. the defendant Ingerso
appearing his deposit ticket They would show that
Heath the business partner had never authorized the
Endorsement he had Mr. Smith, the other partner
and did not know what his testimony would be Mr.
smith appeared later the side OF the defensel but
whatever be might have done his authorization of the
signature would make the defendant less guilty; 1t
would merely make him participant in the matter
The prosecution called first Abraham Earle, County
Auditor and then stephen c. Lynes, County Bookkeeper
In 1870. the former OF whom identified warrant and
voucher as having come from the Controllers office,
while the latter proved the character Of the voucher ana
the commences OF the signatures the face of the war
rant affirming that the warrant had the banks mark OF
psyment aud was the one issued the bill Mr. Peck
hams subsequent reading Of the details of this bill
caused great amusement. The most remarkable items,
as well as the most frequent were the umbrella
stands which were supplied, according to the BILL at
the rate o: 80 90 and 20 at time-more plentiful, al
mat the books II they could
all be found.
Dir. HEATH FOR THE PROSECUTION.
Eugene "a. Heath, the senior partner of the firm OF
Neath q smith, the principal witness for the prose
cuton. Ia explained in TO numerous questions
his connection with the whole matter. The firm of
Heath Smith, he said was organized IN 1867, Smith
having charge u tie factory and he himself Of the bust
ness; In june 1862 the firm dissolved
BY mutual consent. Mr. Treman showed him
the warrant, and asked him il the indOrse-
mcnt upon IL in his handwriting, 10
whchh replied il neither in his nor Smiths hand
writing Whose Handwriting then, 40 you believe it
rs" asked The counsel 4 believe" the reply,
that II is Mr.. Farringon's handwriting Mr.. PAIRING
ton was private secretary Of Mr. Ingerso, and l saw
many Of his letters" "What connection has lngersoll
with the Heath smith Manufacturing Company 2"
next asked and the witness said that Ingerso became
President % the Company when il organized, the
dissolution Of the firm OF Heath 81 Smith.
ana PreSldent now. Inc witness sad
the signature to the bill was in Mr.. Ingersos hand
writing with which he familiar. Ingersol at
that time acting as Courthouse Commissioner. The
firm OF Heath & smith never furnished these articles,
ana never han any account with the city and county or
boards The said positively that the
signature " L. A. Heath" not HIS II not
authorized by him. The firm OF Heath & Smith never
GOT any OF the money named IA me warrant ana had
claim on the county. After the dissolution Of the
9n. Mr. smith took charge of the factory Of the Heath
4 smith Manufacturing COMPANY, IN Connecticut This
was the substance OF Mr.. Heaths testimony, although
LID al. ha hG fret ard nf
presentation Of this blll after the publication Of the
accounts, ana before the meeting OF the first Tweed
The crOs-cxa mination OF Mr. Heath searching
Mr. Fullerton could make IT, Under the pressure OF
ms rapd questions the witness explained further that
the Manufacturing Company purchased all the tools.
machinery, ami goods OF the former hrm-Heath
smith. they also purchased the good will, although
in stor Of the COMPANY which extended It's business
IRON unware Of which Heath q Smith were manu-
fsCturcrs, To various articles, such as street
lamps. toilet sets. umbrella stands. &C. The
Piled goods which they had not manufactured.
Relative the bankruptcy proceedings. he SAID that the
Company thrown into bankruptcy IN November.
1871 up 10 which time he had acted general agent or
treasurer the Company though he had nothing TO do
with Tie books lie stated that the Heath Smith Man
n.acturng company suppnea goous 10 sne new court
insby cf The witness stated as positively to Mr.
Fullerton 20 Mr. Tremain that he did not himself
supply authorize the furnishing OF the items Of this
particular D and in fact had no knowledge whatever
witness toward lugersol, ASKED II the bauk-
ruptcy preceding did not lead to
other persons connected with the Company, and
the witness said they had for he himself believed that
that fact, Harrington acted for Ingersol do you
gcocct harrington aud Ingers0n ~ 1871, in the
GERS going from Portland Conn, TO New-fork, and did
MOI you say would have both Of them prison
Jctf' Il could NOT replied MI. Heath. "for have
zoe Whereabouts of the books Of the Company the wit
said they were not in the possession Of John II.
Hall who secretary. but he understood that they
were now in charge OF Mr.. Root.
Here Mr. Fullerton interrupted the witness sharply.
hat afterward laughed aud SAID: "Well l glad YOU
nave got Dir. Roots name Out, since You wanted TO-.
purchase goods Of the company and pay for them with
his own CGecki The witness replied in the affirmative,
Although be did not THINK IngersOn ever gave HIM
check personally treasurer lngerso bad control
~ tho business and visited the factory at times he
would be at the salesrooms every day and then not
sgan for days aud weeks. check for $500, dated
Dee. ~ 1870, was shown 10 the witness,
who said the body. OF 1t was in IngersOlls
he asked what II was given for, and replied
could remember about particular checks hut at that
time IngersOll made loans 10 the Company Harrington
vas employed by the Company, but be rendered
services he sent by Ingerso twice to help
up tho books when they were behind. and once or
twice he was seat West to sell lamps, at which times he
drew for his expenses on the Company he under
stood 70 be IN the employ OF IngersOll
MIR Fullerton here produced certain checks drawn TO
harrington 10y the witness as treasurer aud number of
letters sent by the witness TO Harrington. In concu
sion, Mr. Heath said Oh the crosseXalninauon THAI
suit had been began against bin IN the name OF Ives.
the assignee III Dankrnptey Tor enpezzns me property
of the Company, aud lie had been held 10 bail He be-
Heyed Mr. Root was at the bottom OF ia statement
the latter gentleman 10 stoilo. MT Austin
had also suit against him, in which order OF
arrest granted.
on the redirect examination by Mr. Treman, the wit
ness that in the bankruptcy proceedings John ID.
FarriUgtOD IT, was the moving creditor claim OF
SsCO lin the Summer OF 1871 new firm was formed,
composed OF Mr.. Austin and himself with Ingers0 as
special partner there was suit pending TO wind up
that IngersO and Austin were the capitalists OF that
concern aud opponents ia this suit when the Com
puy went INTO bankruptcy Ingersou Claimed ne had ad-
vduced $4,000.
A Clinton Bro testified that he was In the employ OF
Heath Smith IRON 1865 to the dissolution OF the nrm
IN 1853 he knew Harrington and had seen him writing
and read letters from him. the name Of Heath Smith
Exhibit No. IN "A handwriting heydd not know;
the Endorsement the warrant ne though was IN
IlrrinRtOn's handN rting Heath 4 Smith never fur