davidaulloa/AmericanStories huggingface dataset:
The New York herald., 1876-12-24
INTERNAL REVENUE LAW VIOLA
TION

The case OF tho United States against Edward A.
Barry, tried before Judge Batchord, in the United
States Circuit Court, was concluded yesterday The
government claimed penalties under sections 3, 296
33ls and 3,3l9 United States Revised Statutes
amounting 10 SLID the charge being that the de-
fendant recier and wholesale liquor dealer, doing
business at No. 10 Cedar street, had made false entries
on his government book OF orders TO Flynn, and
had received Illicit spirits from person not authorized
to deal in spirits. The government found de-
lcrdants premises December 9, 1875, tour barrels
oil rum Yet hot from the st IN barrels upon which
there stamps Tor rected spirits which had been
previously issued TO Barry, and which appeared 10
have been reused, and which were entered his
book us sold to one Flynn, In Brooklyn. Barry's
explanation was that the spirits were sent back by
Hymn and If they had been changed he did not know
II. The government proved IN rebuttal that the de-
fendant was old offender against the internal
enue laws The jury found verdict for the govern
ment tor the amount claimed. Roger NJ. sherman
appeared for the United States and Thomas Harand
for the defendant.
The New York herald., 1876-12-24
CHRISTMAS PRESENTATION.

Mr.. William II. Ricketts,, the popular chief officer OF
the Supreme Court, was yesterday presented by the
other officers and attaches of the Supreme Court with
pleasant Christmas memento in the shape OF a valu.
able gold watch. At Two r. NJ. tho various officers
convened in the Supreme Court, Special Term room,
and having selected Mr.. Peter Ewad chairman and
Mr. William Lamb, Jr, as secretary, the formal pre-
sentaton took place, Mr. Frederick d. Story having
been selected for this agreeable duty. The presenta.
tion speech was exceedingly happy one, and SO
especially was that OF MT Ricketts, the recipient OF
the testimonial gilt An adjournment then TOOK place
TO Sweenys, where most bountcous collation. awaited
the generous donor, which followed with speeches
and sentiments IN keeping with the occasion. For
many years the father OF Mr. Ricketts, janitor OF
the Court House, and his death, eight years ago
Mr.. Ricketts, was appointed officer Of Court,
which position he filled with great acceptabiIity til
his appointment three years ago to his present
ton AS chic oticer-a position in which his uniform
courtesy has won him marked approval Of the Bench and
Bar The watch IS worth $3.50 and bears the nscrip-
tion Prcsented to William H. Ricketts, by the Attaches
OF the Supreme Court, FIRST Department. December 25
1876" ON the dial Is the LORDS Prayer but so mi.
nutcly inscribed as to require powerful microscope
to deCpher II. The chain accompanying IT Is OF
massive and unique pattern, and the charm attached
has inscribed on II his monogram. The Committee
ot ARRANGEMENTS having charge OF the affair were
Messrs b. W. buchanan +. j. Knight Gus McVe carney,
Peter McAleer and James J. Nealis.
The New York herald., 1876-12-24
THE COURTS.
The Violation Of the Internal
Revenue Laws.
A NICE LEGAL QUESTION.
Reminiscence CT the Days q
Comptroller Green.
THE NEW YORK HOTEL PROPERTY.

case OF considerable interest the Erie Railroad
Company held yesterday before Judge Blatchord,
IN the United States District Court The action
brought by the plaintiffs for judgment agreed
statement OF facts, and argued at considerable
length by counsel on either side The government
sued the Ere Railroad Company Tor $50. 900, being
lax Of five per cent upon the interest sterling bonds
issued by the company for $500 0oo about september,
1906 payable in London and penalties for failure to
make returns ana pay the tax thereon. All
out f20, 600 of these bonds purchased
and held by aliens residing abroad, and to them the
interest at six per cent paid in gold every six
months, from September, 1866 to September /, 1859,
inclusive No returns OF these payments were made
by the company To the internal revenue officers for
taxation and no tax was paid and no deduction OF
tax was made from the payments OF interest The
government claims, under section l22 OF the act OF
June 80 ls6I, as amended july l3, 1860, which pro-
Ndes that any railroad company indebted Tor any
money Tor which bonds have been issued, upon
which interest stipulated paid coupons rep
resenting the interest shall be subject TO and pay
tax of five cent the amount oi all such interest
coupons whenever and wherever the same shall be
payable, including non-residents whether citizens or
Aliens. Roger NJ. sherman, Assistant United States
District Attorney contcndcd that the tax upon
the interest in in the hands OF the pany; that
1t the purpose OF the act To tax all gains and
profits, whether used dividends or ior construction
reserve, or TO pay interest and that the owner
ship of the bonds was immaleral. Ex-Judge William
W. Shpman appeared Tor the defendants, and, in
lengthy argument, contenicd that the claim OF the
government taxed a debt and taxed property beyond
the Jurisdiction of the United States and that IL was
argument Judge Batchford took the papers, reservng
Ia &c
The New York herald., 1876-12-24
IMPORTANT LAW QUESTION.

In September last Walter Jennings was arraigned at
the Court of General Sessions for burglary the third
degree, and sentenced by Recorder Hacket TO the
Ponitentary for two years and six months. on
the 23d OF october his counsel. Mr. William T. Howe
applied to the supreme Court for n writ OF habcas cor
pus, claiming jennings discharge the ground that
the commitment on which the prisoner was detained
Jailed 10 forth that the offence tor which hc was
convicted occurred IN the city and county New York.
aud from aught that appeared the Court OF General
siODs had no jurisdiction in the case. Thus question
was argued before Judge Lawrence who held against
The rclator. Mr. Howe has, however, appealed from
this decision, and on bis application Chief Justice
Davis yesterday RENTED the entire proceedings on
ccrtiorarl TO the General Term OF tho supreme Court
where the entire proceedings viii be argued at iull
length The point involved is both and inter.
estlng
The New York herald., 1876-12-24
TROTTING IN CALIFORNIA.
from California Chronicle. Dec 1sl

[From California Chronicle, Dec. 16.l
The contestants for tho purse for the 239 class at
Oakland yesterday, and the in which they sold in
the pools, were follows:-Frank, $685. Billy Lucas
s25; Miller, 500 and the field, composed Of Lady
Emma, Charles Frank and Woodward, $40 The con-
test close between four of the entries, but
there much breaking and wild driving as te
scarcely any heightened description the
tro In the FIRST heat at the lower almost ali
on the run. and Lady Emma, behaving the best, took
tho heat by length from Il. H. Miller, who had the
like advantage OF Lucas. Time, 2:i0 In the second
between f. II. Miller and Lucas the iormer
winning by half length, Frank being four
$40 Miller to $50 Tor all the remainder. The
chief contestants the third heat were Billy Lucas
and Lady Emma, she winning by short head, after
pretty up the stretch, 239, Frank being good
third. In tho fourth heat 1t the turn of Lucas
and Miller TO force the pace and at the halt mile the
latter led by hall length, but when ell in the stretch
Lucas made terrible bad break and passed under the
wire galiop, head and head with Milior. but hS
placed last Tor running, and TO Frank and Lady
Emma were gwen the second and third positions.
Time, 1889. For the concluding heat Miller sold foI
$50 Frank $20 Lucas 50 and the Field $40, and tho
former the lead and maintained 1t easily 10 the
end, although the backstrotch he closely
pressed by the gray Charles Frank Time. $40 II. II.
Miller took nrs Lady Emma second, Billy Lucas third
and Frank fourth moneys
PIGEON SHOOTING.
Captain Bogardus went TO Sacramento yesterday al.
ternoon, and will give exhibition to-day at AgrIcul
tural Park returning in season Tor his exhibition vt
Oakland Trottng Park tomorrow. He will endeavor,
during the latter part OF The month get up match,
under the English rules open TO all, with five traps
placed FIVE yards apart and both barrels loaded. the
rise 10 be IRON twenty five TO thirty yards and the
best shots handicapped II is stated rs probable that
he will be challenged by number OF San Francisco
ana Sacramento amateurs before no leaves this coast
to meet him in match. Mr.. Brown says that he
would require the Captain onehalf oi
shot and Two ana half drachms OF powder-tne SAINT
The New York herald., 1876-12-24
FOREIGN YACHTING NOTES.
[From Bells Life.l

The Shamrock (schooncrl Earl Tankervlle, ana
Derwent (schooner), Mr.. H. Bridson, at Cowes; and
he Chazalie (ss.), Mrs. Gerard Leigh, at Gosport,
are fitting for winter cruise to the southwark
Mr.. II. s. Raiie who had tho famous vanessa built,
died board the Peninsuar and Oriental steamer
Indus tho day after the vessels leaving Southampton.
He his way to the East for the benefit Of his
health.
Tho Dolphin, cutter, of so TONS hasbeon purchased
by the Rev. I. N. Palmer.
The steam yacht Edeline, Earl De la War;, which
has been laid up In the Southampton Water just above
the Royal Pier since tho spring, when she returned
from Mediterranean, is again preparing Tor the
same place Hei sails have been bent this week.
The steam yacht Queen Of Palmyra. tho Marquis of
Exeter, Commodore of tho Royal Victoria Yacht Club,
arrived at Southampton on Sunday from Dover, aud
on Monday she went into Mr.. Alfred Payne's yard, at
Crab,ntOn, TO be rc1tted for tho winter. This work
will occupy about month or Ave weeks ana the noble
will then cruise IN hor until Parliament meets.
Ho has, it is stated, taken residence at in tho
ncighborhood OF TorQuay for q ew months. Mr..
Payne is building Tor the yacht new steam
launch She is twentysevcn ioet-two loot
longer than the present one--ind OF very handsome
design. The engines, &C., of the old ono are TO be
transferred to the ono, which, is expected will
EVELYN, the Marquis OF Ailsn, Commodore OF the
Southampton Yacht Club, is hauled up and boinR
coppered. Mr.. Payne has eghty-ton yawl IN frame
and twenty-ton racing cutter completed but the lat
ter will be launched until the yawl, which In
'front.' Of her put aioat MT raynes mes ynrd a.
Cockburn, is hauled up to have now buwarks and
stanchions and the Gertrude Professor Acland will
be rccoppered
Al Fay's yard, Northam. the new yawl which Mr..
J. Dummer Is building Tor Sir Francis Blackwood,
Bart nearly ready for her copper, and when she
launched the schooner Egeria Mr. Mulholand, N. p.
will probably be hauled up.
The schooner Daring, Sir Charles Harvey. Bart,
when she was hucd out as racer, had her manmast
shifted. but II has been placed its
original position. She has been ahoat this
season. but will, no donbt, be out next her top
sides have cauked have also the deck OF the
cutter Vol au Vent, Colonel Markham The steam
yacht Gowworm, Mr.. Charles Gardiner which recently
returned from the Arctic seas IS laid up tho mud at
Fay's ior tie winter.
Mcssrs. Hatcher 4 Co.. Of Belvdcre, have been
engaged In extensively altering the cutter Veronica,
belonging Mr. L. g. Frcke owner OF the little Freda.
The work approaching completion and she will soon
Wadp aday
The New York herald., 1876-12-24
THE NEW YORK HOTEL PROP
ERTY

The case OF tho United States vs.. Hickson W. Fields
up before Judge Blatchford yesterday in the
United States District Court The government claimed
tax succession to real estate, being undivided
fourth interest in the New YORK Hotel property under
section 132 OF the act oil June 80 1894 and penalty
Of ten per OF the tax for failure To make the
quired return o the succession TO the internal
officers The interest In question, II was alleged.
decided without valuable ana adequate consideration
therefor, 10 February, 1870, by his father
feudant. rhe value claimed by the United States
10 be 81. 095 900, beng the amount for which u
bid in at a particular sale, December, 1869. Mr.
Homer Morgan, Tor the defence, certified that his
opinion the value February, 1870 500 900 The
Jury found verdict ior the government Tor $3396,
based avauaton OF the property at 5000 600 Roger
II. sherman United states DslrIct Attorney, appeared
or tho government, and Messrs Jackson Henry for
The dcen.antS
The New York herald., 1876-12-24

statutory right takes priority over creditors Of the
estate OF deceased persons
Michael Noonan protests against the Commissioner
OF Public Works awarding TO Thomas Brown a con-
tract Tor grading the Boulevard north OF 10th street.
TO kingsbridgc. lie insists that he put in the lowest
bid aud IS entitled 10 the contract Upon his applica
tion Judge Davis yesterday granted an ALTERNATIVE
mandamus against the Commissioner OF Pubic Works,
directing him TO show why the bid accepted
should not be rejected and the bid OF Noonan ap-
proved in It's place The order is maze relurnabIe on
The various counsel who have been employed TO
settle the question the contestng OF
the Sea Gin Grove Camp Meeting Association
wrangling the order recently granted by Judge
Davis referring fne matter To Mr.. Traphagen with IN
structons 10 report on tho facts without any opinion
One side insists that the referee should give his opin
ION upon the facts, and the other side Is satisfied to
have the order carried out given There quite
lively debate the matter yesterday IN Supreme
Court Chambers, before Judge Donohue, and ii beng
impossible TO arrive al agreement the matter
adjourned until Tuesday morning Tor further agree-
ment.
Louisa Menckc has brought suit for limited divorce
against her husband, Frederick Meincke, charging
him with cruel and inhuman treatment OF her Tho
parties were married some seven years ago, and have
two ch dren, the custody OF such children OF course
being important element Of the In addition
TO positive Of cruelty she charges him with hav
ing frequently threatened her life, account OF
winch she was finally obliged TO leave him and seek
the shelter and protection OF her friends. She asks
$40 week aiimony pendentc lite and such counsel
fee as the Court may think proper under The crcum
stances The has been submitted to Judge San
tord OF tho superior Court who has taken the matter
under Amusement.
his wife Catharinc with pistol, which he says was
accidentally discharged and which his wife, IN her
ante.mortcm Statement before Coroner Woitman states
she believes TO have been accidentally discharged was
yesterday brought before Judge Donohue on writ OF
habeas corpus. His counsel. Mr. William F. Howe,
ella med that there nothing appearing against him
by which the man could be held under the statute.
Mr Leary in opposition produced Doctors certificate
that the woman was in a critical condition. and urged
that, the still pending, the man should not
be discharged bailcd out. Judge Donuhue remandcd
the prisoner to await further investigation by The Cor
The New York herald., 1876-12-24

NORTH CAROLINA'S DEBT.

IMPORTANT ACTION OF THE STATE BoNDHoLD-
ERs-PRoposAL TO FUND THE INDEBTED
NESS.
A meeting Of the bondholders Of North Carolina is
called for Wednesday. the 27th inst, at tho office OF
John b. Manning, No rs Broadway. The object OF the
bondholdors is II possible, to agree upon a plan
scheme, TO be presented to tho State authorities OF
North Carolina, for the funding OF the present debt
An effort has been made this direction by tho State,
but the offer to the bondholders but trife short
OF actual reputation, and therefore, not accepted.
Reports from Raleigh and other sections OF tho State
indicate that the incoming State officers and the new
Legislature are disposed 10 meet the creditors upon
meeting of bondhodcrs called Tor next week
Tue debt OF North Carolina, including interest TO
the LIST day OF last October amounted s4o $50 As
These figures are compiled from the message Gov
ernor Brogden, sent TO the Legislature on November
80 The Indebtedness may be divided INTO i've
casscs:Pirst. the bonds Issued up 1861 inclusive
second the bonds issued alter that date by authority
OF acts OF the Legislature passed before the war I;
third, bonds issued under acts passed the war;
not special TAX" fourth, those issued under the
funding laws OF 1866 and 1865: and last those issued
under special tax' laws, amounting 10 sll 4o7, 900
The interest past due IN class ST. s97 710; hich
added to the principal makes SIC, TO THIS cass
OF bonds the state repudlates the ground OF their
The recognized debt Of tho State Is sI724oO45, on
which the interest," now past due amounts to
$500 ll5 40 OF ihls Indebtedness the North Carolina
Railroad Company liable TO the extent OF So 500 600
and as tho properly OF the corporation is valuable
this portion OF the debt Is worth about sixty Genus on
the dollar The holders OF these particular bonds are
therefore, considerably better or than the others and
are not likely to participate IN the proposed meeting
The special tax bonds are selling for about two
cents ON the dollar, not counting interest In other
words bond now worth, with interest," from 81, 800
to 81 400. has a market val &c OF only $40
The recognized debt Is worth from eight to eighteen
cents on the dollar, OF the par value OF the bonds
The boDdholders arc hopeful OF being able 10 def
nitcly arrange all disputed in regard 10
debtedness OF this State, and fund tho whole
now nearly Sl2. 100000 that the IS shalt
not exceed altogether Sl5 100000 careful survey OF
the condition o tho state justify tho nclu-
sion OF the bondholders that the State can without
as to meet tho interest the sum last named
The New York herald., 1876-12-24
SUMMARY OF LAW CASES.

Tomorrow, as usual, there will be no courts Hoi-
day observances do not, however, embrace respite
from Judicial abors Christmas and New Years, but
during holiday week most OF the trial terms viii sus-
pend their wonted sessions The law does not permit
ohambcrs and special terms TO take vacations other
days than tho legal holidays these branches OF the
courts will DO in active session usual during the
coming week.
Application was yesterday made to the Surrogate by
Henry j. Smith, creditor Of orson A. House, deceased,
upon which citation served dpon the Public Ad-
minisratcr to show why letters OF adm m.nstra-
ton should not be granted 10 the petitioner or the
Public On return oil the citation letters
administration granted 10 Alpcrnon :. sullivan,
Public Administ OF the city Of New York, VINO Ny
The New York herald., 1876-12-24

UNITED STATES SUPREME COURT.

WASHINGTON, Dec 23 1876
The following case argued in the United States
Supreme Court yesterday
No. 1d1. Utcy ct al VS.. Donaldson Il Fraley-Error
the Circuit Court the Eastern District of Mis-
souri.-This suit to recover OF tho defend
error tho amount OF money paid by the plaintiffs in
IN 1871 tor fifteen Central Pacific bonds which
proved TO be spurious. The defence that the sale
at the purchasers risk this tho reply
hrst that this not the case and second II SO the
contract void, being against public policy. The
tried by the Court without jury and the
conclusion that tho sale the risk OF the pur
chasers and so expressly; and tho Court held that
where the purchaser the risk OF genuncness
the assumption does not render the void be-
cause 1t IS against public policy.
This hndng and the ruling upon the fLcts found
assigned here, and 1t is insisted that the con-
sderation having tailed, tho money Will be recovered.
O. NJ. Dcbosta for plaintiffs IN error krum, Patrick
and Donaldson for defcndauts
The New York herald., 1876-12-24
AN INCORRIGIBLE BOY.

Patrick Barrett, youth fifteen years of age, accord
ns to the statement OF his mother incorrigibe
lad She says that for some time past he has
riaea with dsrepuable boys that he stays late at
night, that he pays no heed to her commands and re.
fuses 10 90 TO school, Upon these allegations put
gethcr in proper form, she presented the to a
police magistrate and had the boy sent to the House
Refuge. The commitment in the under the
Vagrancy act. Application made yesterday
Judge Donohue, IN Supreme Court, Chambers Tor tho
Boys release the ground OF the ilicgaty OF the
commitment The case was argued nj some length by
Mr. Boyce on behalf OF the boy and Mcssrs. Robinson
aud Scribner appearing on behalf OF the
House OF Refuge. Mr.. bOyce contendcd that there
was no Justiabe ground under the Nagrancy act for
The commitment OF tie boy and his detention IN a
penal institution. On the other hand 1t urged
that the came within he provisions OF the statute
providing for the reformation of children. and further
,hat II the phraseology OF the commitment in any
respect defective that The Court under habeas corpus
proceedings had perfect right 10 correct the
Judge Donohue decided that under the Vagrancy act
the commitment clearly illegal and he tLereupon
ordered the boys discharge.
The New York herald., 1876-12-24
COMPTROLLER GREEN'S REGIME.

Application was made yesterday TO Judge Donohue
Tor extra allowance TO plaintiffs counsel in the suit
tried before him upon contract BY James Hall for
grading certain streets IN Morrisana. Sheriff Conner
attached Halls property, at the instance OF third
party, ana thereupon the Sheriff sued the city
cover the balance due the contract Judge Donohue
said that although he thought the one still he
did not think it proper lay upon the taxpayers the
burden oil paying extra costs in action brought
oy the wrongful acts OF the Comptroller He would be
more inclined TO that the remedy oil the aggricved
party was against Mr. Green himself and II he
placed IN similar position counsel he should at all
events make strong effort to place the responsibility
upon Mr.. Green's shoulders and thoroughly test the
question OF his liability. Counsel argued that Mr.
Green had been raised 10 his position by Mayor ap
pointed by the taxpayers they should suffer the
sequences OF their acts and not be allowed thus
do injustice 10 innocent parties.
Judge Donohuc said he would take the papers and
II he should see anything to change his mind he would
readily do so.
The New York herald., 1876-12-24
CUSTOM HOUSE SALE.

Collector Arthur has ordered the sale ut auction OF
the merchandise seized or violation OF the Revenue
laws during tho past six months, to take place on
January TO- at No. liz Pearl street. The articles con.
sst Of cigars cigarettes, liquors, silk umbrellas,
drugs, &C., and are appraised a. 81, ,00Q
The New York herald., 1876-12-24
DECISIONS.
SUPREME CoURT-cHAMBERs.

BY Judge Lawrence
In tho matter OF q Hara; in the matter OF NcCoskey;
in the matter OF Central Presbyterian church; IN the
matter OF the second Baptist church. IN the matter OF
Congregation Shaari Zedck in the matter OF Hebrew
Benevolent orphan Asylum.-Orders granted
BY Judge Barrett.
Importers and Traders Bank vs. Kohn and others
Leave renew granted and motion granted Tor first
Friday IN January.
By Judge Brady
Flint vs. Flint-0pinion.
In the matter OF Martin, &c.-Bond approved.
Burns Burns.--Decree OF divorce granted
In the matter OF Churchman's Heydecker VS.. Life
Association oil America Granted.
Siocovlch VS.. Ruger, &c. Gregory vs. Hopper; Her.
man VS. Sewart-Orders granted
SUPREME CoURT-sPECIAL TERM
BY Judge Van Worst.
Wales VS.. Sherwood and dothers-Memorandum for
counsel.
SUPERIOR CoURT-sPECIAL TERM.
by Judge San lord.
Harding vs. Harding-Let order be enter cd
amending precept denying motion TO vacate same
without costs. opinion.