Burlington weekly free press. [volume] (Burlington, Vt.) 1866-1928, 1875-03-12

responder. was an officer OF tue
United States. The second Indictment
was in FIVE counts and was predica,ed upon
the 9Sth section Of the internal revenue &c.
of 1868. These counts all aver III the sslie
language that the respondent was an oinoel
acting under the authority OF the revenue
laws Of the United States, as 4 deputy coz
lector. Four Of the counts aver me exist
ence Of the book OF record oil daily re-
ceIpts" in which true entries OF fhe receipts
of all revenue taxes collected should be
made. They also aver special instance OF
the omission to make proper entry with IN
tent to enable the collector to emoezzle Ger
tain public moneys, and the remaining
count AYERS that the respondent was coghi-
zapt of such cmbezzlement on the part oil
the collector. Neither OF these counts con-
tains averments which constitute crime
against any law Of the United S'ates;
That the first indictment cannot BE suS
tanned unless deputy collector oil internal
revenue, who is not assigned to any coilec-
ton distric. nor charged with the collection
of any tax,is held to be al oincer OF tue
U. s under the internal revenue laws
The naked ayerment that the Respondent
was deputy collector is not sufficient ne
was employed simply as clerk IN inc col
lector's Office and as such possessed no
official power or was subjected 70 any
official responsibility, and il guilty he may
be punished for larceny under ola'e avs
like any private citizen, otherwise there
would be under the statute the singular
anomaly of two different oihcers, me coz
lector and his deputy. each charged Az inc
same moment with the safe keeping, exc OF
the same identical money. No portion oil tAe
district was assigned u such depnty' nc
was therefore invested with no oihcial
powers, and as these counts 10 not
aver such assignment the indi-tIaen1
il fatally defective. The counts IN INC
the second Indictment besides being sub
;ect 10 the fatal defect OF the first, also de-
mend upon a statute and regulation the ex-
stance of which does not appear in the plead
ings. Therefore. first, the acts Tor when
the respondent is indicted are crimlnel
under the statutes upon which be Is indicted,
only when committed by members OF 4 elias.
to which he does not belong and Second
to bring the respondent within the statute.
the Indictment charges him with a violation
not criminal of a law and department reg.
ulation of which the court has NJ othclll
knowledge.
The points made i'll regard To the above
four counts of the second Indictment apply
with equal force to the remaining one with
these additional fatal defects. l,t There is
no allegation that the moneys which Crane
enbezzled were moneys arising under any
revenue act, which is necessary t. DE done.
End This provision of the 5otl section does
not apply to the case OF a subordinate hav-
ing know ledge of a violation OF law by his
immediate superior officer. The words be-
ing Violation by any person. without
the addition of the words " or officer.
Bird To sustain the count, this knowledge
must come TO the respondent while he was
ian officer or agent appointed or acting
under the authority Of the revenue law.
which, as has been seen. the respondent
was not. 18th This information whi.h an
officer is indictable for not reporting. mus;
be such as he could properly report t. the
collector IL would be absurd t. require
deputy to report to his chief that chiefs
violation Of law. Such report would cost
the deputy his position and NJ such con
struction Of the law could have hcen in
tended.
The District Attorney briedy answered
that all the points which had been suggest
ed by the counsel had occurred u him when
he drew the Indictment, and he then exam
med the authorities which had been pre-
sented, and although he III n had. ana esen
now had. some doubt whether the reSp0n-
dent is person coming within the sub
treasury act of l-i6, stil! the defects in
that act were cured by the act of l-6i which
was passed in amendment thereof That act
extends the provisions Of ttc at OF 10 to
ANY person having the actual charge,
Gust Jdy and control OF public money ana
the two last counts in the nl.rtaea: are
framed under thi. amendment 50 Us 20
place the matter beyond all question.
In regard u the second Indictment. thtt
for making false and fraudulent entries, lie
would briefly say that he c.asInCI that the
deputy-coloctor was an oia'cr ct Internal
Revenue. |! he WAS not. le vi. 10 least O.
person acting under authority Il the IN
ieTnel Revenue Laws und i- made no differ
ence who appointed hu. iaas when ap-
pointed be was clothed wiki certain public
duties and functions whiah were prescribed
ami regulated by law, among which Was
-"ver - collect tax=-, make sc.4lres.
ms the death Of the collector he
and in ease u. That the powers to
was to I'LL his place rived not
perform these functions were
from his appointment s. collector tgt W.
derived from the law. \ Kan Is q plh lie Oi-
ficer who has public duties o. perform which
are enjoinei By law \ sheriff lpr1in;sa de-
putty but whea appointed be i- nl- ~ agent
of the sheriff but Is an officer * the law ;
anu - IT was in reSpCc; TO a Deputy Col
lec.or
On the conclusion Of the ar-umcu, ufthe
District Attorney. = recess wa taken anti.
this morning. ut which time. by agree
ment OF all the counsel, the further .l-ring
Of the case was postponed 10 MJui-y -alra-
ing.
The case OF United STATE -. \. i. Game
was then called up. The District Attorney
tina: on Investigation 10 was found
that under the statute there could be 10
to the States Prison iu t-.- ci~c
Tor the reason that prisoner c1L.l not De
sentenced By the Federal Cur, TO hard ia-
Dor. which condition the laws of this STATE
required in cases OF sentences :, rae STATE
Prison.
THE SENTENcE
In passing sentence His Honor -aid ,As. [.
I was admitted that the responder. Va, /
guilty Of emhozziemont Of the funds 10 h. I
'ontrol u 2 disbur>ing officer of the nited /
states The circumstances of the case had /
,een fully detailed both hy the District At
Orney and the counsel for the accused. T. /
egard to the amount of the deficiency of .
81 900 in his accounts a. a Collector of
Internal Revenue, the court can hive no
piniOn a. u the respondents gull. or Inn0-
ence. 1t was not for the court to assam
hat Crane had taken the money. and the
district Attorney, had not said. nor should
e say it. in view of the fact that there WIS
mother case pending which involved the
lme charge against another person. In
lew of all the facts the court was OF the
piniOn that when Mr.. Crane entered upon
he duties Of his office he was not adapted
0 discharge them either by his noaledge
r experience. He entrusted the duties to
mother. lie apparently considered the
flee. As too many were accustomed 20 In
lese days. a. sinecure, the iabJr> Of
-hich could be given to bis clerk. the mere
lachines 10 the office. This ENLIGHTENMENT |
] the disbursing account while technically
crime and involving crimina! negligence (
id not manifest 50 much moral obliquity
: if it were proved that he had appr0pria-
ID the deficiency 10 his own use.
In the matter of the false entrie~. the
,spondent had doubtless said 70 himself |
i'll conceal the deficiency in the hope that
me Will tide over the matter, and he con-
nued 4 practice which WAS a wrong both
} the public and the government. There
re he should be punished. The objects OF
uni-hment are two-fold, one being 10 de-
II others from the commission of II crime .
: warning them of the consequences.
nd inasmueh a. he could not lawfully sen
nee the respondent To hard labor by con
gnng him to the States Prison. it was
e sentence OF the court that fOrthe crime
embezz!ement be should be imprisoned in
lie cosnty jail at Windsor in this State for
period OF one year and pay fnc OF ST.
No. and stand committed TIL the fine Wa t
nd For making false entries ls nnull
imprisoned at the same place 4
r six months after the expiration Ut the a
me of his Imprisonment for emboZz,cment
I'd pay fine of ) coo He did not sen L
nee the respondent 10 imprisonment Ia '
e Jail in this county for the reason he de- a
red the puni>hmeh; should be more Sc a
-e than it would be to conGne HIM c
here he could enjoy the society % his b
mily and friends turing his ,mprioon-
emit.
The hearing an tb. tn.st.r of i.rs.i,th y