New-York tribune., 1874-10-30
LOCAL MISCELLANY.
THE BROOKLYN TAX DEFAULT.

THE CASE OF EA-COilECIon oAb'S"o N-'- So
JURY.
Tho trial of ex-Collector Badeau was re-
sumed Yesterday IN the Brooklyn City Court before
I,dge Neilson The crosse xamiDation OF John H.
BRADY was continued by the Hon. Joshua NJ Van Cott
He testified that he knew Deputy Coiector dh' "no
vas IN office several years before the witness WAS !"
making no the returns TO the Treasurer MT d heo up
the checks and pinned them on the returns "neh TINS
occurred Mr. Badean was not always present Mr.. "''
remained in Office Mr. Badeans time had eAp"cu
1ho cbecks for returns to the City and County treas
n,ers we're flied up by GILL who was arrested for e-
bezzement Matthew Flanagan testified that No was III
the Collectors office during the term OF isaac nauo"
NV duty as entry clerk. he said, was W e"'o' '' 10
thew were paid The entries on tic ticker were
called of at night, aud IL correc' ~0o
checked. Over-payments ana douo'o P"y
,ents were freauent when discovered, they were Gu
tered 10 the double pay books when caled ior' 'ney
were paid back the return OF July 2 lSl' was mauo
by me the note the margin In red INK SHOWS tnt III
footing up the amount was made $1,000 100 mucn ];
that overreturn Of $4,000 Badeau Is entitled 10 DC
credited with made out some OF the returns Tor
assessment to the City Treasurer had nothing to 90
with the making out Of the checks there are entries In
the double-pay book In my handwriting an entry Is
made for Dec. H. 1862 OF ~ s0 which was an over
pay ment by the x-payer OF s3l 95.
Mr. Van Colt objected this line Of proof, and
claimed that every dollar paid into the Collectors once
the Collector bound to pay over to the treasury
This the counsel asserted plain and well estab-
sbed princple OF the law of agency But Badeau, in
place of paying to the Treasury re-
tanned them and even failed to pay them back to the
taxpayers.
Mr. Barnard said that the practice had pre-
vailed In the Collectors oco for 40 years to avoid re-
turning over TO the taxpayers, but since r
Badeaus expired amendment to the charer had
been passed requiring such to be paid over to me
Treasurer and they ordered to be reuhded 10 ING
tax payers by the Controller the Collectors warrant
Judge Nelson thought Mr. Badeaus course In retaining
over-payments irregular and Improper, but over
ruled the objection Mr. Barnard said the total that had
been refunded was &63 49, OF this 2so 80 had been
refunded before Mr.. Badeau went out OF ONCE, ana
se9s7 % since that time; the total amount OF over
payments and double payments received and retained
nv defendant was 500 $50 o. this left $3s27s SO still In
Mr. Badeaus possession. Mr. Van Cott refused 10 ad-
NIT that the double payments anu oyerpaynentS maue
up amounted to $s9356 %. ,,
count double payments kept by Collector Burrows up
to the time OF the amendment TO tne enar'er dree'ns
Mr. Van Cott asked the witness for a total OF the
double payments during the TWO wears Oh n,n ade
up COL Fellows said the defense would consent tnat IL
should be given to the Jury at any time. ~. yo co,,
said that he had testimony TO Offer After tue
recess, Col John r. Fellows began to sum up Tor the
that his client had not been guilty OF emDezLement anu
that OF money had not Deeh cTeateu 10 nm
which snoud have been done, lie was followed by the
Hon. Joshua NJ. Van Cott who claimed tnat all the
charges had been proved. . ,
Judge Nelson. charging the jury said that persons
In of ial positions inrusted with large amounts
and should be held accountable for the faithful perform
ance of those duties. In the OF Mr. Badeau, an
expert had examined the books OF the 0ce OF Collector
when Mr.. Badeau held II, and his statement or the
result was clear He read the statute OF the amended
charter relating to the duties OF public oicers ana
Coector sho wins that persons filing these positions
appropriate to their own use in any way shape, or
manner the public funds he shall be deemed guilty or
embezzing He referred to the fact that SIX lndct-
had been framed against the eX-Iax Collector,
and said in th the prosecution had confined Itself
merely 10 ono set Of charges. The evidence showed
that amount had been entered or received thai
had actually received and 1t could not have oeen
abstracted clerks in the Office for II Is paluy ap
narent that the money received at the office. In
the Judge said that he had endeav0reu IN his
rulings TO afford the defendant opportunity TO
show that disbursements should have been credited
which had been and he then the case TO the
jury. oo, -, 49,.
came into the court and the foreman said tnat juror
wished to be instructed the point whether any evi'
that Mr.. Badeau had applied " 100 10 MS
own use or had accounting OF IT the proper
authorities had been adduced. The Judge replied tnat
there WAS nothing testified to on that subject ex-
amount spoken OF was placed in bank and that that
deposit conformed tohc tcker andiwas correct as TO
amount The only evidence of reservation, or use or
misuse OF S. 100 is that, being in the bank II was not
although defendants account in that bank had been
closed request OF another Juror the section OF the
amended charter referring 10 the duties OF the Collector
and what constitutes an embeZzement was read after
which the retired for consultation AT l0i3
the Judge ordered to be locked for the night.
with instructions 10 bring IN verdict tnis morning at
o'clock said that the jury stood 10 Tor conviction
and for acqutta.