New-York tribune., 1874-10-29
TIE BROOKLYN TAX DEFAULT
TRIAL OF Ex-CoLLECroR BADEAU-oPENING OF THE
DEFENSE.

TRIAL OF EX-CoLLECTOR BADEAU-oPENING OF THE
DEFENSE.
The trial of Isaac Badeau, ex-Tax Collector
of Brooklyn, charged with eDbezzement, was resumed
yesterday morning in the City Court, before Judge
Nelson Mr.. Seaman, the accountant. was the first
witness. He was cross-examined by d. p Barnard, OF
counsel for Mr. Badeau. Judge Nelson said the defense
could not go into dates prior to those charged
In the indictment to show that the defendant
was not In default. The indictment embraces
offenses from 1870 to 1872. The defense could
only show that the moneys alleged to have been taken
were taken within these dates. COL Fellows admitted
that the defendant had received S536lS3 80 as the
expert stated the books show but they wished to
show that every dollar of the money they legally
bound to pay over had paid at various dates
Judge Nelson said that In admitting this they admitted
that they had manipulated the books to straghen the
accounts between the Collector and the Treasurer COL
Fellows insisted the defendant not responsible
for the erasures the books. and they proposed to
show this. They further proposed to show that
the defendant had @ perfect right to keep part
OF the moneys not belonging to the city. Mr.. Badeau
he claimed had paid all the money he was legally
bound to pay. Judge Nelson allowed the defense to
show that OF the money had not been paid over to
the Treasurer but had been otherwise accounted for
Witness testified that he found the sum OF S30 Oh
the returns for militia fines which he had given no
credit for He never the books before containing
these fines Witness said he had examined since the
preceding day the account of Jan. IL. 1862 and found
that Bsdeau was credited $1,000 short; 1t was
OF the cOpyingcerk.
Redirect by Mr. Van Cott-I furnished the general
statement OF the account to the defense about three
months ago; Badeau did not show me his receipts pass
book, check-book or his checks; he knew that was
engaged In this investigation; In regard 10 the yoO
item ss clerk II tfshRscSSs made ne MISTAKE tsG
prosecution TINS s error ana we're WILLING
the Collector the item Of O6s 81 comes from book in
1860 which had nothing whatever to do with found
nothing IN the books taat showed any reaoh 70 tae
the receipt would have examined into tne mater.
The @ 81 9 e 's amount 10 &c ch
After recess Mr. sesmen testified that during Elk
years ss4 ss 20 had paid to the City Treasurer.
and to the County Treasurer os He first com
account when Badeau case first op before Justice
Daniels. Badeau had been to him before that He gave
him copy of the balance, and applied for doubepay
account Of ash assessments Witness
wish to the receipts and cheeks 10 ABEL Crooke,
turn the County Treasurer with reference to
the general account He did not make general com
parison of the books Of the Collector with the City
reasurers books and the County Treasurers The wit
ness he wanted to all the checks and receipts for
the years. The statement OF account was made be-
fore the request.
The prosecution closed with the testimony OF this wit
ness, and ID. p. Barnard opened for the defense He
said that the defense would be negative 1t was that
Mr Badeau, as collector was obliged to act by Others
in the Office was 20 Mr. Badeau had the oversight
hut he was Obliged act with assistant and a num-
ber of clerks The referred to continuously
and numbered hundreds Of youmes-all
the tax-books Of the city from 1885.
Even at this time there would be found
on the books OF 20 years ago taxes unpaid and
when people wished to make sales they had TO go and
settle with the Collector Here were the books Of all
the assessments from 1885, and thousand volumes
would not be excessive estimate. Every street
paved, every lamppost. every well and pump, and
every csern the subject Of assessments and
No man could venture to take the Office Of Col
Die for what he did not do personally.
The only book Mr.. Badeau had anything personally to
do with was the cash tickler," 10 which he had 70
make the entries when the deputy was away and he
had TO take his place. Mr.. Seaman had told them
that In the cash "tickler" there were no erasures
whatever. Mr.. Seaman in error In saying
that the Union Ferry receipts were In Mr..
Badeau's writing. The gentleman who wrote Mr..
Badrau's name In court, and would testify.
As TO the cash arrearsbook. all the erasures
were there. Neither the Collector nor the Deputy
evor made entries In that BOOK Whoever entry
clerk seemed to have made the entries correctly. At
some subsequent tme when did not appear evidence
was given that there and alterations,
and prosecution sought 10 charge Mr. Badeau with
the ofense and with reapng the benefits They would
books except presence OF persons
sci then gave brief description OF the method dong
business In the Tar office, and SAID when tax was
found have paid twice, they had q double pay
book, and the thereon kept allegiance.
II evident that had paid too much, and
the city not entitled to the money. Such
Martin Kabneisch aud Judge MoCue had made mistakes