The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1879-11-02
TILDEN'S TROUBLES.


SHARE OF THE ONE MILLION ONE HUNDRED
THOUSAND DOLLARS DERIVED rHEREFRoM--
TREVOR coLGATE's BOOKS DEMANDED.
The examination de bene esse OF James b. Col
gate the suit OF the United States against Samuel
JsTilden for tho OF unpaid income tax ac-
crued during the years 1862 to 1871 inclusive
resISS.ss! yesterday before United States Com
missious. Lyman. The proceedings in this
form are directed to cliciting testimony to
prove that in March and April. 1862 the
firm of Trevor Colgate broKors acting IS
agents for Mr.. Tilden. realized transactions In
Pittsburg, Fort Wayne and Chicago railroad stock
the sum Of about 81, 100000 profits or gains. in
which profits Mr.. Tilden had half interest; that
upon this amount Mr.. Tilden had not paid income
and failed to make return whatever therefor
to the internal assessors. On q
previous day of the examination Mr..
Colgate tho witness then the stand,
fused to produce the books Of the arm in which
Mr.. Tildens accounts appear. The District Attorney
pressed for the production of the books that
the Witness by refreshing his memory thercfrom.
could more fully and clearly answer the questions
put to him to the nature and extent OF Mr. Til
denis transactions with the firm. The question was
certified to the Court and yesterday Judge Choate
handed down q decision denying the application of
the government to compel the witness to produce
the books.
Judge Choate accompanies his decision with
elaborate opinion of about thirty pages, in which
he reviews all the testimony. and concludes
that the Court has not tho power to compel
tho witness. he being a third party and
witness only, to produce the books merely for
the purpose of refreshing his memory and
in an examination held out of court. If tn, wit
ness before the Court, adds the Judge, and
the stand. the Court might exercise the power Of
compulsion. and if the books were called for
being material and relevant as evidence the Court
could undoubtedly compel their production.
whether before the Court before tho Commits
sioner in an examination de bene esse.
After the decision announced the examination
OF James b. Colgate resumed. Mr.. Clarke AS
sistant United States Attorney. appearing for the
government. Mr.. Rowland for Mr. T.lden and Mr..
William Allen Butler for the witness.
BY the District Attorney-State what transactions
j. Tilden in the year 1862 A. We had transactions
with Mr.. Tilden. the nature and extent of which
don't recollect.
O. Tran actions in the purchase and sale of stock?
A. didn't say that said we had some transactions
with Mr.. Tilden. the nature and extent Of which
| don't recollect
q. What is your best recollection as to what
those transactions weres 4. We arc stock and
Tlden in that business, but the nature and extent
| of them don't recollect.
@. That is not my question? A. That is my
| answer
Q. Is your recollection as good as it was the other
| day? a. don't know; am older by some days.
| Q. Do you say. under the pains and penalties Of
perjury. that you have no recollection Of any
transactions your frm had with Mr Tlden in tho
sale and purchase OF stock? A. didn't say that;
said had transactions with Mr. Tilden. the nature
| and extent OF which don't recollect.
| Q. What these transactions? A. have
| swerod the question; have recollection the
subject; only know we had transactions with Mr..
Tilden, the nature and extent OF which don't
| recollect.
q. That is not the question. A. That is the an
| Q. Do you decline to answer A. have answered
| your question, sir.
ton? A. have answered your question to the best
of my ability; say We had transactions with Mr..
recoect; that covers the whole ground.
O. What do you mean by the nature OF the
explain that further; it may refer to variety of
SUBJECTS it may refer to bonds ana mortgages; that
my answsr and II ye You, S don't understand plain
Q. DO you mean to say you don't recollect
whether any of these transactions pertained to the
sale and purchase of stock for Mr.. Tilden3 A:
mean to say that had transactions with Mr..
Tnden, the nature aud extent OF which don't rec
@. Did your firm purchase stock for Mr.. Tilden on
his orders! A. ! couldn't answer that question
without reference to my books; / don't rccoilect
taking any direct orders from Mr. Tideu;
couldn't positively say that had my breakfast this
day last year. but my impression is that had but
If we had any transactions with Mr.. Tilden 1t
O. II You made memorandum of those transac.
lions at the time of course 1t correct? A. That
is a mean insinuaton. sir. and resent it; il
memorandum was made 1t was made correct my
O. Did you ever have any transactions with Mr.
Til,en in which, having received some information
from him, you purchased stock which was subso-
uuently sold at profit and that profit divided
or shared with Mr.. Tilden? A. My recollection is
not sufficiently vivid definite ut this time. aud
don't intend to give you indefinite recollection.
The question was repeated, when witness asked
leave to consult with his counsel, Mr.. Butler After
he said he could not answer the ques-
ton more de.intely my recollection is extremely
indistinct ON all these transactions.
q. You have an indistinct recollection OF 1t? A.
Yes.
Q. What is that indistinct recollection? A. Oh,
nothing; 1t 10 like u mist or Ike fog-Iny indis-
tinct recollection IL like a rog.
The witness, being again pressed with the ques-
ton. from his seat and. appealing to the Conn
missioner, asked IL he to be- badgered in this
way after he had answered the questions clearly
Court,
The Commissioner instructed tho witness that he
could either answer or decline answering. Ii no
declined the question would DO submitted to the
Court for ruling OH it,
transact, onsy A. couldn't put an indistinct re-
collection into shape.
Q. DO You recoilcct or not whether during the
December 1871. you bought stock of Mr.. rilden aud
subsequently, sold i Ut a profit, aud shared that
trencly indistinct on that subject.
q. 20 you reeollect seeing Mr.. Tilden about tho
ltairoad was to be transferred. at your oiice2 A.
| lie may have been there; my impression is that MIR.
Illdeh was tnerc ABOUT time; could not
TO It is very natural that he would DO there about
that time
y. You say that Mr.. Tilden hal transactions with
you fron about the time OF the making over Of tho
lease OF the Fort Wayne aud Pennsy lvana Railroad
a. said he NAV have had transactions with US but
| the nature and extent of which cannot recollect
| without reference to my books.
ON beng further pressed witness sad--My best
recollection l. that we bought stock for Mr. Iiden
about the time of tue lease; my preston Is saw
Mr.. 1idcn at our Office about that time.
q. Do You know whether you kept an account Of
| n. A 4
presume II we had any such transactions we kept a
record of them, and that Mr. Tiden had transcripts
OF such records.
| q. Did Mr.. Tilden give your Arm receipts or
| acknowledgements ia the course of the Fort Wayne
| transactions? a. That would depend on the naturo
! OF the acconnts--no doubt we paid him monoy-apd
| gave him our checks; they would bear his sigma
turc, but whether the checks paid him were for
| profit not cant say; my impression Is that we
| did buy Fort Wayne stock for MIR. TiIden, and we