The New York herald., 1876-03-07

continued. Tho meeting book Of the attending COM
mtec OF the bank whose duty Il was TO audit the ac-
counts OF the institution, offered In evidence IL
objected 10 by the defence. The objection was
overruled by the Court ana an exception given hr'
Darling was chairman Of tins committee had signed
all their reports, and Il therefore held by the
prosecution that he must have been thoroughly
conversant with tho financial condition OF tho bank al
the time the false report made by him and Mr.
Green to the Bank Superintendent The minutes OF
several meetings were read by Mr. Mcdonald and ad-
mitted as evidcnce Next was offered the minute
book OF the Board OF Trustees The defence again oO
ected and held that the secretary Mr. Bvins. should
be placed on the stand to prove the contents OF the
book. instead OF having them read by Mr. hcDouald
The objection VAS overruled and the Court was asked
by what authority such evidence was admitted
The Court replied the object to learn all tho
facts this case, and these minutes were, he be
lievcd, necessary 10 proper understanding oil inc
case he would admit them
The witness then read the minutes Of meeting OF
the trustees held IN 1861 to which objection was rscd
not being pertinent 10 tue charge against inc dc
fendants which referred to the condition OF ihe BANK
in ISL Mr.. Fitch said hrs object was TO show oy
these minutes that $4,000 mentioned therein was
liability when II credited therein as an asset The
report OF another meeting in 1870 was read TO show
that the $4,000 named was improperly Increased 10
Sis, 600. and put down also as an asset
The defence held that tho Court in admitting these
reports or statements might as wei offer TO prove IN
OF petit larceny offence previously committed
Mr. Fitch held necessary thus TO go back to tho
reports TO the Bank Department in other years TO show
ignorance, and IL was simply he result oil long con
tnued system OF alsincation OF the books for purpose
The statement admitted by the Court, who con-
sidered IL an Official paper Of tho bank.
The defence ihcn explained that the $4,000 ana the
$4,000 were items OF accrued interest on he asse.s
not paid and we're continued from one report 10
the other TO give to the persons owing II an oppor
tunity 10 pay. The witness held that hcse amounts
could not havo accrued from the assets given
tho books OF tho bank, and quoted from the accounts
facts and figures 10 prove thls, and Ia show that tho IN
tcrcst could under no circumstances be moro than
- la lion nf WINS n
books as suspense ACCOUNT but hr Mcdonald OK
planned that this meant accrued interest on money due
Mr.. wakoman correcting tho witncss)--Accrued in
tercst understand II, is intended as such as is
due and unpaid.
The witness held to his definition OF accrued inter
est and this connection The defence brought out
that the witness was never connected with any bank
neither had he ever examined officially The accounts oi
any bank OF deposit. suspended otherwise but he
had OF banks OF issue He had however, been an Ac'
counant ior forty years, and had In other ways made
himself familiar with accounts OF every descriptions
The Court the witness entirely competent,
and did the dccnce; but they did not consider him
an expert on the question OF usage According TO
usage Mr. Mcdonald said, the accrued interest above
alluded TO should have been added to The liability nc
count; but the custom OF The bank was 10 leave u as
separate account, and called suspense account b"
Here both sides succeeded in mixing up the real ques-
ton at with others. To explain his position hT
Fitch SAID that the $ll3 1T 30 alluded and put un
der the head Of resources lost in Atlantic and Pa
cihc Mail; that Green was on the committee 10 report
tho concerning these losses and that Mr.
Darln, participated In The meeting called TO receive
the report that lie could not fai to know how the
false entries begun and continued from year 10
year Tho question as to the admission OF the ro
port OF this committee The Court concluded 10 re-
ceivc tho report for his private inior
nation, thus preventing its being read aloud
by the witness Tho witness next produced
the account book containing the expenses
OF the bank kept by the auditor, Mr. Darling. There
in 1t appeared that one item OF expense was $l54 or
1000 cigars Several other items were discovered OF
the same nature, such lunch ior clerks, which
one occasion came $l5 After some further test
mony by the witness his cross-examinalon was CON-
menced by Mr.. Lewis, Tor the defence The questions
mainly with the view OF shaking the direct cs
tmony OF tho witness and TO mako him correct himself
regarding the figures by him submitted To the Court
The efforts OF counsel attended with success.
At seven p NJ Mr. Lewis asked for an adjourn
ment.
The Court replied that il was his intention to give
his decision in this Wednesday or obvious
reasons. On Monday next the time allowed TO ex
anime this Will expire by statute OF limitations
He wanted to give the District Attorney In
the latter should hold the defendants 10 send the
to the Grand Jury IL was hereupon concluded TO ad
journ until to-day, at half-past nine o'cock. The
whole OF the testimony will be submitted and the case
summed up. On Wednesday morning tho decision will
be given.