New-York tribune., 1874-10-27
THE COURTS.
THE BROOKLYN TAX DEFAULTS.

Isaac Badeau, Ex-COIlectOr OF Taxes OF
Brooklyn was arrained for trial for embezzement yes
terday morning ut 10 o'clock in the City Court oi
Brooklyn, before Judge Nelson. Among the spec
tAors were friends OF tine accused and eau
ing politicians. who remained patient auditors durins
the tedious proceedings which marked the nrst asy VI
the Investigation. Mr.. Badeau, who entered Win h'
Junior counsel, Abel Crooke, took his seat near 'h'
lawyers table, and received numerous greetings RON
friends and acquantances. D. p Barnard. Col. 'ohn
Felo We. and Abel Crooke appeared for the deiense
and Ex-Judge Joshua NJ. Van Cott and Assistant D's
trct Attorney Moore for the people The defense an
nounced they ready to proceed and the se'ee
tion of q Jury was at once entered upon
After two Jurors had been obtained, Col Fellows sau
that no issue had been made therefore submeu
that Jury could not be impaneled until the acouseo "
pleaded to the Indictment and he would therefore maA
q motion the defendant was called upon 70 Po"
that the prosecution be compelled to elect the count
under which they would proceed to trial Judge Sshs
replied that he had examined the indictment anu H'
declined compel the prosecution to elect the counts
Col Fellows after sone legal sparring between him-
self and the Judge said he would nle an excepuou W
the rulings Of the Court with the Clerk ana furtner
sired to make few remarks relative 10 motion 70
quash the indictment The indictment is based upon
private statute which relates TO the incorporation VI
the City OF Brooklyn. The statute is OF aprvae anu
local character, imposing certain duties anu req"
upon the Collector OF Taxes and not having a'
application beyond the limits of this CITY, IL mas w
application beyond the limits Of this city, IL iaSehs
no responsibility except on the Coiiector VI
Taxes, and he cannot be Indicted under tniS
private statute Of anything else than the appro
priation of smoney which he received upon the ac'
count of the tax and assessment fund In every ca'e
where private statute is the of indictment the
peader is required TO plead when IL has appcnton
local oenses the individuals within certain to
strcted and localities There was no descrip
fio in tho dicfm Of
defendant and without such description he could not
frame his answer. The indictment concludes oy
charging that the defendant did embezze and approp
ate to his use, but does not specify the act "
merely presents the naked law The indictment du no'
parcuIarze the article which he might have embezzed
IL must be averred that he took check when mas d
representative value in gold He insisted that INC IN
dctment was fatally defective.
Judge Nelson overruled the motion to quash the IN
dictment and the Clerk called upon Mr.. Badeau 10
plead, whereupon he arose. and with flushed face and
nervous manner, said mot guilty"
The selection OF jurors then resumed and dresued
after the calling OF 80 in full number being Sc
cured Their names are Albert Burcham, Andrew Duffy
Augustus TUNNEL, Thomas z. Wallace. Henry heD
John Gallagher, Josiah II. Crumps John Cun-
Cunningham, James Smelling, George j. Cole Henry r
Horier Peter X. Deyo. Judge Nelson then sugges
ted that the Jury be kept together until the completion
OF the trial. and advocated that be taken until
o'clock.
When the Court reassembed Assistant District AttOr
uey Moore opened by long address to the jury
IN which relevant to the entire mode Oh pro-
cedure In the alleged emDezzements, were careIuly
explained.
The prosecution then called John Brady WHO tesned
substantially follows: am employed in the once oi
the Collector of Taxes; in the office during
Badeaus administration, and continue there under MI
Burroughs at present. he called upon at this point
Identify several Official books used during the term OF
Mr. Badeaus Collectorsbipl the method OF doing Ons
ness follows: When a taxpayer came to the
office, the bill first handed to the ticker cerK'
who entered IL in the cash "tcker," then TO the re-
ceiver who counted the money and finally TO the entry
clerk made the proper entry and passed 1t back to
the receiver; at the close OF the dag II common
believe to keep some money back wherewith 70 make
change the following morning; this money was always
counted by the Deputy Collector; the entry OF Feb g.
1871 shows the in the drawer and the amount
deposited: the Deputy generally attended 10 making
deposits and footing the books the return clerk
always made up the from the cashbook there
returns made OF redemptons; was return
clerk part of the time and continued until the
piration OF Badeau's term of office. mr. Van Cot
offered all the books identified in evidence.
Philip Seaman testified am accountant / was
employed by the Board of Audit TO examine the books
Of the Tax Collectors office commenced such examin
alton In October Is3 and completed it the 9th OF the
present month; have been professional accountant
Tor over Is years and am familiar with accounts on ths
nature. became familiar with the books Identified by
Mr.. Brady through such examination; L am familiar
with the handwriting OF MI Badeau aud also Mr Gill,
the Deputy Collector. . .
The witness produced the tax roll Of 1863 for the
Eleventh Ward and testified that the entries on account
OF Sarah A. Macomber lots T. O. TO- IL, H. i3, 81 a.
g. did not correspond with the entries IN the casn ar
rears book In the case OF me nrst seven o. e tne
lois the figures book were 1878 30, with deant
OF $780, 65 The first figure in each case had Deen
erased that now reads 1878 so and kG 65 The total
amount her entered s4,9O5 O5, Dut was
altered TO appear as representing S5O5 o. Inc
difference IN this instance was Sfo Inc DooK Was
shown the Jury the erasures being pialn The
account OF VIM. Burden was then examined ana a
eesuI sn1%n % 10 te se Ih rneini. Were signed by
GIL. The nextcase examined known as the Lltchneid
case, where the total tax siis ~, also shows an
embezzement Of over 500 The OF these era
were never included IN any OF The Collectors
TO the City County Treasurers, and there is
book which shows that these returns were ever
accounted for. 49,
Van Colt asked him whether upon Feb H. ls72 he paid
pill the Tax Office for Mrs Otsrd Before the wit
ness could answer, Col Fellows nterposed objection
70 admitting any testimony whatever except
cc charged upon the day set down In the mdiet
ment.
Edward W. Rasha called out Of the regular order.
because he would be unable to be present at ater
period Before he eonld answer the first question asked
by the prosecution, Col. Fellows exclaimed I've object
10 any testimony whatever except as 10 the specnc acts
charged upon the day set down IN the Indictment Inc
Court noted al exception, and the examination pro-
ceeded On Feb II, 1872 witness had paid tax 0 Tor
Mrs Oard amounting TO $3.50 co. the check was IN pay
ment of other bills, and drawn for $2,i1S 80; the
receipt signed by Gill and indorscd by Badeau.
COi tcuoWb rpoeeu hh oluocion o
duction Of any testimony to prove another and dis
tinct act OF felony. In support OF his argument he
cited many authorities In reply, Mr. Van COtt claimed
the night several counts setting out several dis
nct charges especially as the transactions were not
separate distinct but out OF The current bus
ness in the office day by day. Now there be only
one con yiction Judgment The Jury, after hear
ing the whole case, would consider upon which count
they would convict and upon that the Judgment woud
given The arguments OF the counsel occupied nearly
hours Judge Nelson finally overrued tne obec
ton. The will De resumed to-day.
IMPORTANT GENERAL TERM DECISIONS.
DECISION OF JUDGE FANCHER REyERsED-rHE
srEMMLER-M'GUIRH POLICE JUSTICE DISPUTE DE-