davidaulloa/AmericanStories huggingface dataset:
The New York herald., 1875-01-03
THE VIEWS OF AN ACCOUNTANT.

To THE EDITOR OF THE HERALD
Being an accountant by profession figures
always catch my eye. and In your impression OF
the lst | notice in Mr.. H. Merrllls Uhe book.
keeper's) evidence and that OF Mr. Hatch such
strange arrangement, or rather cOnglomerati0n
Of figures that am at loss to know whether the
bookkeeping is at fault or the conclusions arrived
at by these gentlemen are erroneous. Mr.. Hatch
states an icdisputabe iact-that is, tnat $144,OOO
and $50 900 make $780, 900; but why the amount OF
the proceeds OF sale OF 6O0 Panama Railway shares
at ninety-$l44, ,OOO-should be added to an amount
OF $56O0O which is profit made by the sale of these
shares is a perfect mystery. 1t is quite
clear that investments should originally have
been dehited with $S8,000, the cost OF shares
and eventually credited with S144.O00 sales o
shares showing balance TO credit OF profit and
loss and debit OF investments OF $56O00. IL Is not
possible that the amounts OF $144, 900 and $50 900
could nave to be added together If the entries
were made correctly. 1t Is merely coincidence
that these two amounts foot up to 5000, ,OOO as 1t
Is evident had the shares been sold at any Otner
price than ninety this would not have happened.
Mr.. Merrill states that the result OF the transac-
ton a check to Roach Of 5000 900 and that the
company were losers OF that amount. Either the
company did or dld not owe ROacn this amount.
Ii they did they paid him by the realization OF the
1000 shares $l44,0 600, on which there was profit
OF $4,000, and an amount OF $4,000 they
must have had In their cash, and. If they did
not, 1t is clear they overpaid, lent or made him
present the $500 000 and 1t is also quite clear
that the state OF Mr.. Roachs account in the ledger
on that 6ay would or should at once haYe settled
quirements OF this committee is the labor Of an
Independent accountant to make an investigation
OF the company's books and accounts, to place
proper statement OF their position before them,
and to rectiiy any errors IN their bookkeeping
which seems at least to have been erratic.
Imust apologize for the space have taken up,
AMI am, sir, your obedient servant
Fl. SALOMONS.
NO. 108 East Fiity.sixth street.
The New York herald., 1875-01-03

elected second vice President by the directors; I
informed MT. Williams Mr.. Clews and Mr.. Kings
land about the report; ! was dissatisfied with the
representation OF the va.ue OF the
CALIFORNIA COAST LINE
with the reference to the steamer that was pur-
chased from the New Zealand Company and the
mentioned these facts to the three directors
named before; Mr.. Winiams was q director OF the
company; during the time l was second Vice
President had no knowledge of my
own OF the disbursements that were made about
the subsidy; Mr.. Stockwell In course OF converse
tlOn with me about the san Francesca Agency
said -"That he supposed that as there was going
to be Congressional investigation he would
have to send Mr.. Irwin out OF the cOuntryn I
think he made that statement In August, 1872 /;
prior to shat time l was located In China and
Japan nave no personal knowledge Of any trans
actions that were effected during that time It IL
within my knowledge that Mr.. Irwin when ne
Jailed at the second session OF Congress 20 obtain
the subsidy came back ana reported to MIR. Mac
lean, who was then President, that he did not
think the subsidy could be passed without an ex-
pendlture OF
OF dollars; Maclean, Ibeeve, brought the matter
before the Board OF Directors. and they voted 1t
down; l cannot exactly say the date when Mr..
Stockwe made that statement to me; it was
the line In CHINA and Japan and made the expen-
ditures there Tor that purpose
Mr.. q. II. Taylor, OF the Central National Bank.
stated IL have ascertained that the $1,000 check
was from our Boston correspondent who says that
the check was drawn from the Bank OF CONNER rec.
chicago upon the American Exchange Bank. Of
Mr.. Kasson then asked Mr. Phelps what reasons
did Mr.. SfOcKwel have for MAKING the statement
tnat there was going to he o Congressional inves-
tigation Mr.. Phelps replied, 1t was generally so
reported, ana myself heard something about 1t
In Washington.
The examination OF the last witness concluded
they adjourned to meet in Washington on Wednes-
day.
The New York herald., 1875-01-03
LAW AND JUSTICE.

The old prOverb about corporations having no
souls does not often find more fOrcble lllustra-
tion than IN o case decided yesterday by Chie
Justice DAILY, OF the Court OF Common Pleas. I'm
1868 Alexander II. Stevens obtained from the
Equitable Lille Assurance Company of the United
States S35, ,00G on bond and NOR gage on the build
ing and lot No. 10S Chambers street. He died
shortly aiterward, leaving O widow and several
children. his wlie and son Ledyard being ap-
pointed executors OF the Will. The financial panic
OF last year left them unable to take up the mort
gage and even pay the interest. The result was
and ss e being sd
surance Company being the purchasers.
There was due them on the mortgage
had 10 be paid TO the referee and on account OF
other legal expenses. Soon alter purchasing the
assurance company resold the property TOR $4,000,
but this was not satisfactory. Tney applied to
Judge Daily for leave 70 sue ior the balance still
Judge re- has las just @ rendered the following eeclsion
assume tnat the OBJECT OF the provision in the
Revised Statutes Part H.. chap l. sec 2 art. Q,
same is pending and alter decree, no proceed
ing shall be had al law for the recovery the debt
Court OF Chancery, was intended to suspend the
rignt TO- sue at law until the % remedy IN equity was
Co. 40 tha it hna COULD th1 nave It
effect OF empowering . court of equity TO
prevent the bringing OF any action at law upon
the bond under any circumstances after suit had
been brought IN equity TO lOreclose the mortgage,
for that would have been c0ntrayenlng the prOvl-
In the constitution OF 1922 article Z, section
which declared That the tria! by jury in all cases
In which II mad been heretofore used, should re-
main nviOlate forever. one OBJECT, think, OF the
amendment was to prevent multiplicity OF suits
aud the unnecessary accumulation ,of costs, by
suspendlng the right to sue at law until 1t were
ascertained whether the debt coud be satisfied by
the sale OF the property under the foreclosure,
and II It could not, to induce the ohigee TO take
decree In equity for the deficiency, but not to
compel HIM to do 80 or cut him OF
from the right TO trial by jury, in
an action at law, upon the bond, for the
deficiency. The application here IS to sue at law
Tor the deficiency. no decree having been entered
IN equity for II, and do not think have any
right to refuse 1t: the design of the enactment IN
the Revised Statutes having In this case been uliy
carried OUT and, the discretion vested In the
Court being judicial discreJlOn, confess that
have come 10 the conclusion un willingly, Tor The
foreclosure and sale were at period Oi public de-
preston caused by pecuniary panic. The plain.
tlffs IN the foreclosure bought the property iOr
their own indemnity, and sold 1t IN a very short
time afterward Tor an amount largely exceeding
the debt interest, expenses and costs. This, how
ever, cannot affect the strict legal right TO sue
the deficiency, whatever may be thought OF their
bringing the action under the circumstances
The New York herald., 1875-01-03
HORSES, CARRIAGES, &C.

A RICH. JOHNsTON AUCTIONEER.
"A Office 81 Liberty street (Evenng Post Building
Horse and Carriage Auction Mart s to Is Thirteenth
street, near University place.
IMMENSE SALE OF HORSES
will sell at public auction $50 Horses, commencing
wednesday, January D, at 0H O'Clock, and continuing
every day TIL all are sol
AT THE OLD TuInD AVENUE RAILROAD STABLES,
corner of Third avenue and Sixty sixth street.
comprising. in part
$50 CONDEMNED RAIL l,OAD HORSES.
CAR LOADS OF WESTERN HORSES.
20 IROTrF RS
These horses will all be absolutely sold to the highest
bidder aud the sale will be continued day till all
sold
As have been Obliged rent for the premises
longer time than 1t will take to dispose OF the $50
horses have on hand, invite all who have horses
which they wish 10 sell twith0ut lim to call
JAMES BLODGkTT
The New York herald., 1875-01-03
THE COURT S.
PAUCTTY OF BUsINEss-PREPARINa FOR THE
JANUARY TERM

PAUCTTY OF BUsINESS-PREPARING FOB THE
JANUARY TERM.
Very few OF the courts transacted any business
yesterday. The Trial Term OF Common Pleas
Part 1. Will be opened on Monday. as win also the
Special Term OF the Supreme Court. At the Court
OF Oyer and Termlner an effort will be made TO-
morrow to obtain jury In the case OF John Scan
nell, on charge OF murder, II being his second
trial. The business to be offered next week prom.
ises to be large and important.
Judge Davis in General Term, Supreme Court,
yesterday decided, in the case OF the Excelsior
Petroleum Company vs. Maggie b. Lacey and
others, that Q referee IS only bound to find on
such lacts as are material to the issue. and at the
same time mas power to decide what facts are ma.
terial The Judge nOids tnat where referee ex-
pressly declines to nnd as requested BY counsel
IL must be considered as ruling that the evidence
does not justify 1t or that the matter Is not ma
terial to the issue raised.
Judge Wallace, OF syracuse, Judge of the United
States District Court for the Northern district OF
New York, will Sit IN the United States Circuit
Court Ia this city on the 9Th inst and on days sue
ceeding TOR the trial OF civil jury cases.
United States Marshal Fisk has gwen notice that
after Saturday next no payments will be made to
supervisors OF election and special deputy mar
shals as the accounts must be closed and for.
warded to the department at Washington after
that date.
Commissioner John A. Shields mas before him at
the present time nine in which he Is engaged
taking testimony in reference to the destruction
oil merchandise, DC, by the rebel cruiser Alabama
The evidence, when complete, will be forwarded
to the Court OF Alabama Claims at Washington.
Mr.. Hamilton Fish, Jr., and Mr. William ID. Hughes
represent the government as counsel In these
cases.
The New York herald., 1875-01-03
SUPERIOR COURT-SPECIAL TERM
TOMBS POLICE COURT.

Before Judge Kilbreth.
A lew months since young man OF handsome
presence and pleasing address presented himself
at the doorway OF No. 242 West Flty-first street
and asked to see the mistress Of the house. Mrs.
Mary l.. Bglow. The servant directed him to the
reception room and he had an audience with the
lady, who, being pleased with his manners and
affected by his story took him into the house az
servant. He gave general satisfaction, and soon
became favOrlte with both master and mistress
From the time OF his engagement until December 81
he behaved himself In such way as to deserve the
confidence repOsed In him, but on the date named
he ell IRON grace by the performance OF an act
which lost him his situation, and will In all pr oba-
Dllity, wnen he goes before Jury curtaii MS no
ertv. IN the dav In question. when Mrs. Biglow
The New York herald., 1875-01-03

THE TURF.


The undersigned by request of number OF patrons Of
the tur have agreed TO open books the Wthers and
Belmont slakes at the OF the New YORK Turf Ex-
change, Is West Twenty eiehth street, New York;
thed checks required to accompany propositions from
dstance notice of rejection of propositions
communications strictly confidential; al bets to be
"Piay Pay" books other events will hereafter be
opened; price lists will be sent on Sppca.ion office
nohrs rom ~ a A. 70 r. NJ uaily All .omuhieay ons
Turf Exchange l. West Twenty-egh street New York
KELLY. BLISS d co.
The New York herald., 1875-01-03

N EIGHT COLOR PRINTING MACHINE, FOR PA.
"A per hangings and Hawking Up Machine. built by
Wadror and but little used cheap tor cash. Addre s
PRINTING MACHINE, Herald Office
The New York herald., 1875-01-03

COLONEL +. DE MAURICE'S
n. ENTIRE STABLE
FAST TROTrING HORsEI
ELEGANT ROAD WAGONS
KlMBALL SLEIGHS,
FINE HARNESS. &C.,
AT PUBLIC AUCTION,
on TUESDAY, January 5, at IL O'Clock,
at BARKER SONS
CITY AUCTION MART NEW YORK TATTERSALL'S
CORNER OF BROADWAY AND 18Th STREET
Positively THE GREAT EVENT Or The SEASON.
COLONEL DE MAURICE, who leaves tor Paris on
Saturday next offers the above tor peremptory sale
STOCK WILL be on exhibition on and after IL o'clock
A. M. tomorrow.
SALE UNDER the management OF
MAJOR G. W. BARKER.
Full DESCRIPTIONS in to-mOrrow's Herald.
The New York herald., 1875-01-03
THE CITY FRAUDS.

Mr.. E. Delafied Smith has received the following
note from Messrs. Curtis Porter, relative to the
Ring Suits
NEW YORK, Jan. l, 1876.
Hon. E. DELAPIELD SMITH, Counsel to the Corpora
tom
DEAR SIR-We have received your note OF the
30th ult. Accepting the retainer on behalf OF the
city therein proposed, we shall nave great
pleasure In cooperating with you In the pro-
ceedlngs contemplated In your correspondence
with the Mayor for the purpose Of securing resti.
tuition OF the money frauduenty abstracted from
the pubic treasury during the period preceding
your accession to the Of1ice Of corporation Counsel
Your Kind reference TO the services which we
endeavOred to render, In pursuance OF the same
object, when we were connected with the original
actions commenced IN bcnalf OF the county Is
thankfully appreciated. Those cases were prose-
cuted to results favorable TO the county. In both
the special anu General terms OF this judicial de-
partment, but they were subsequently suspended
to await a decision of the Court OF Appeals in the
action Drought by the State. We concur with you
IN the opinion that subsequent developments and
occurrences which have happened during the
period OF their suspension may well make 1t ap
proprate to resort to uriher proceedings in order
to secure enectivc restitution.
We remain, very respectfully, your obedent SER
wants, GEORGE TlCKNOR CURTIS,
JOHN X. PORTER.
The New York herald., 1875-01-03
FURNITURE.

A WEEKLY AND MONTHLY PAYMENTS FOR
n. Furniture Carpets ana Bedding, at b NJ. COW
PERTHWAIT CO IS, l55 and l57 Chatham street. An
The New York herald., 1875-01-03

NICELY FITTED UP HOUSE FURNlSHIN0s
n Hardware and Stove Store This Is goou cnen00
for any to invest Address W. H.. Herald Brooklyn
Rrap pch
The New York herald., 1875-01-03
LEGAL NOTICES.
Before Judge Kasmire.

NTOTICE.-THE LATE DAVID BALDERSTON, OF
IN ~ Regent street. Greenock having by his trust dis.
position and sc ettement, lett legacy Mrs Mary Bal
derston Mackenzie, his sister widow OF William Mac
kenze sometime blacksmith IN Glasgow, who left Scot
land many years ago and failing her. to her children
notice is hereby given that the said Mrs Mary Balder
reored to claim the said beuues and to establish their
right thereto within two years from the 24th day Of
February, 1873 the date of the said David Balterstons
death and that If she or they iai to do Mr. Balder
TO he oher resduary egaees directed by the said
trust disposition and settlement and codicis thereto
Commune ions the subject to be addressed to JOHN
MACDOuGALL, Solicitor, Mansion House, Greenock
Scotland.
The New York herald., 1875-01-03
SUPREME COURT-CHAMBERS.

DECISIONS.
BY Judge Donohue.
Youngbood vs. Board OF Assessors.-Granted.
Hicks VS.. PriCe.-I think $500 security sui
flcient.
Inhorst vs. neutrality-suspicious. granted.
Mclean VS.. McI.ean.-Motion granted:
GOgoiza vs. Vleanvel.-MOtion denied.
Matter OF ROwland.-MOtion denied.
Mendelssohn Benevolent Society VS.. Harvey
Matter Of Harmony Fire Insurance Company
Wood Macnne Company vs.. Northwestern Ma
tional Insurance Company.-MOtOn denied.
FerdOn VS.. Maiip0sa Land and Mining Com.
pany.-MemOrandum.
Brennan vs.. GOOdstein.-CauSe set down Tor
January IL, 1875.
Riley vs.. Corwin.-l have great doubt as to the
ability Oi the defendant to shOw any such mistake
as he claims; but as there may be right In his
favor I vii SO far open the reference as to let
that subject, judgment to stand as security.
Alker VS.. SalOmOn.-Case settled.
Clark vs.. Clark.-Denled.
Rust vs.. Marston.-Motlon granted.
SUPERIOR COURT-SPECIAL TERM.
DECISIONS.
BY Judge Curtis.
Lang VS.. GreenpOnt Railroad COmpany.-Plain-
tif's motion to vaca;e, appraisement, &C., denied,
with costs of opposing motioa to defendant to
abide the event of the suit.
COMMON PLEAS-SPECIAL TERM.
DECISIONS.
BY Chief Justice Daily.
Equitable Life Insurance Company vs. Stevens
BY Judge Van Brunt.
In the matter oi Bimabjec Blran1ee C0ah.-
Motion denied. See opinion.
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1875-01-07
oPGANIzA TOY or TIE LEG1SLATURE

oFGANIZA TY0y or TIE LEGISL41URE'
The organization of the legislature was
promptly effected yesterday, in the man.
ner foreshadowcd by the republican eau
Gus.
Hon. Edmund F. Webb Of Waterville
was elected President OF the Senate. Mr..
Webb has served two years in the House,
the last year as Speaker, and was menu
Der of the Senate in 1874 He is an able
lawyer, good debater, and with his eXpe-
rience both on the floor and in the chair is
amply qualified for the honorable position
which he is called to fill. Mr.. Samuel w.
Lane of Augusta again occupies the place
of Secretary, which he has filled several
years, and in which he gives the highest
satisfaction. Mr.. Danforth of Bangor is
the competent Assistant Secretary. Mr..
Banks of Freeport is again Messenger,
and Mr.. B. F. Stevens of Dxmont is As
sistant Messenger.
For Speaker of the House that body has
again elected Hon. W. W. Thomas Jr. OF
Portland, we'll known by his public ser
vices as Commissioner of immigration in
connexion with our Swedish colony, also
by his services in former legislatures and
particularly as Speaker of the last House.
Mr.. Thomas is an excellent Speaker, and
the House is fortunate in securing his ser
vices. Mr.. Chadbourne Of Dixmont again
fills the place which he has so long and
acceptably filled, that of Clerk. He is a
popular and efficient officer, prompt and
correct in business, gentlemanly and &C.
commodating to all. Mr.. Smith Of Itch
field is Assistant Clerk. also faithful and
experienced officer. Mr.. Walker of Tur-
ner continues to be Messenger, than
whom no better could DC selected
The subordinate places not mentioned
are well filed, and so the Legislature is
well organized for business.
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1875-01-07

The following letter by Commodore lfowell
throws some light on the Navy Yard discus
sion which has been going on:
BUREAU OF YARDS AND DOCKS, NAVY DEPART
MENT.
WASHINGTON, ID. C.. Dec, "a, 1874.
Hon. GeoTqe II. Robeson, Secretary ofhe Nary
Sir-My attention having been called TO state
ment made in the House Of II prescntatives on
the 22d inst. in the debate on the Navy Appro-
priation bill by the Hon Mr.. Burieigh of Maine
in respect to conversation said TO haze taken
place between him and myseif concerning the ap,
poiutu cnt OF Col. NJ +. Wentworth to position
in the Kittery Navy Yard, feel it to be my duty
TO write to you denying the truth of that state
ment.
As YOU yourself well know no such notes as
Mr.. Burleigh claims to have passed between you
and myself ever did pass: and as you will Of
course believe, no sach conversation As he states
to have taken place between him and myself ever
did take place.
Col. Wentworths appointment was made ana
his duties assigned by Tself, and no Senator or
Representative in Congress ever .poke q word or
wrote line 10 me in regard TO it. ! made II the
more readily because ] knew Col. Wentworth TO
he an active and intelligent officer, who rendered
the Government fair equiyaltn II, for his salary
The ColoBels honorable war rerold also COM
nendcd him to my fsyorabe eon-iJej alton, and
gladly assume the full responsibility OF my action
IN the premises. If the appointment had any Po-
litlcal bearing, ! wa, not aware of it, for H. you
vice.
1t is dae TO truth and fairness further 10 state
that during the tima | was Commandant Of the
Kittcry Navy Yard the only man in official or po-
itical life in Maine who sought by undue pressure
TO put men in the yard Was he Hon. Mr.. Bur-
leigh himself ard had his wishes been fully com
plit d with, many moro men would have been en-
ployed than were legitimately employed During
tne tendency Of the recent Congress i0nal cleo
lions ia Name Mr. Burefgh constant ia his
requests and importunae in his demands, seeking
as seemed to me to fill the yard with men who
would sote for him rather than with men who
were needed for the public service. 1t was my
duty to resist his demepds, and in doing so | have
obvious incurred his resentment. | desire 10
place thi, statement, on record, lest by my silence
might seem to eorcede the correctness Of Mr..
Burleigh's allega,ons-all Of which / renewedly
and emphaticsy deny. Very respectfully,
Your obedient servant,
J. { HOWELL,
Commodore L. ;. Navy.
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1875-01-07

ro-admitted TO the full privileges Of self
government TOO early for her own good
1t is question of serious concern whether
they are not by their violent and law
less course laying the foundation OF auoth
er rebellion. Ifthis be the meaning Of the
White League, their appeals for sympathy
in the North would be answered with an up
rising against the organization that would
the rebellion cleaned out slavery. Every
true republican viii sustain President
Grant and General Sheridan in using all
legal and necessary measures to keep the
peace within Louisiana and protect
citizens in their rights.
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1875-01-07
Personal NOTICE.

All officers, sailors ard soldiers, wounded rup.
turcd or injured in the late Rebellion, however
slightly, can obtain Pension by addressing DIR. f..
B. JACKSON, late surgeon in United states Navy,
No. 1, New Chambers ST., New York City. Com
munications promptly answered. Octa3-sni ly