, 1881-05-22

| ing TeIuTns OF deposits subject to- taxation.
Finally the Commissioner made his decision
as to the money liabilities incurred by the
bank to the Government, and their aggregate
was thus made up:9 -; s: s. :: :: :: III ss. :
Tax on deposits unlawfully. withheld by = T.
uank
Fines fof eleven false and fraudulent re- ''e'e
turns, SloQo each. .-t, 1,oN
Total. :. :. - i. s4s,oe
This sum, which was the civil liability, the
bank promptly paid to the Treasury.
Misunderstood, in fact officially announced,
that in consideration Of this immediate pay
ment Of civil penalties prosecution Of the Off
GERS under tie criminal laws was remltted.
The Government got its money, md the bank
officers were released from criminal prose-
cution. There were eleven returns made by
the officers, all Of which were found to be
false and fraudulent and each of them was
accompanied by the oatl, of one or more Off
GERS; consequently there were eleven cases
which, under the law, were indctable, and
t in case Of conviction punishable by fine and
| imprisonment for false swearing. .
The payment Of the fines and penalties
/ will Of course be accepted by the public rs
an admission of the charges made by the
Commissioner Of Internal Revenue and for
which he imposed these civil penalties.
In justice to the bank it should be stated
that they justified or apologized for the char
acter of their returns on the ground that they
received certain classes of tleposits-as, for in
stance, those of tile Treasurer Of the City Of
Chicago-on which they paid the depositors
Interest, and that, not feeling disposed to
pay taxes as we'll LAS interest OIL deposits,
they had omitted from their list Of taxable
deposits such money rs was deposited with
them OIL interest. The Government did not
recognize the legality or the justice of this
system Of bookkeeping, which it seems has
been peculiar to the International Bank Of
Chicago, and not practiced or attempted by
any other Of the several thousands OF Ma
tional banks in the country:
1t is useless to argue against the public
sentiment which will condemn this settle
Ment Of this case with the bank upon merely,
cash basis. Public opinion has been too
frequently outraged and astonished by reve-
latioqs which create the impression that
criminal laws are not enforced with Impair
tial justice. Thousands Of persons will pro-
test that the Banking law and the Revenue
law, though more rigid perhaps than
any other statutes in their treatment
Of violations forever break down
and fail Of their purpose in the very hour
Of their execution. 1t is this impression,
whether true or only partially true, that fur
nishes Communists with material in their ef-
forts to break down all respect for law and
justice and to reduce society to condition
of anarchy. j. >
We are not Informed Of any of the circum-
stances which pertain to this bank settle
ment which have not been given to the pub
lie. We are not advised rs to why the Gov
ernment abandoned all criminal prosecu-
tions, and Yet we iaye l,eard Of other cases
where the otfenses were tagrant, and even
the proof was supposed to be conclusive, but |
which, at the last moment, broke down
through wholly unexpected defects.
Some years ago a city officer, whose duty |
was to make: sworn statement Of. luis ac- |
counts every. month, made and filed such
statement for more than forty consecutive !
months. On its face each Of these state
ments, certified to BY a Notary Public, was
considered clear ease Of false swearing. |
When the offended law undertook to vindt-
cate itself by indicting the officer for false
swearing, it was in proof that III no instance
had the officer made any oath, though the /
paper was certified to that effect by tho
Notary, 49, -. y
In another case, after rigid investigations
BY several Grand Juries, one Of them sup
posed it had at last got conclusive evidence !
Of willful and deliberate perjury in no less
than nineteen cases Of the most evident |
Rnd successful plunder Of tho County Treas
nry.- In no less than nineteen cases an indi-
yidual obtained money from tho County
Treasury upon bills Of confesscdly fraudu-
lent character, and attached to eael bill, it
being essential to his getting the money, was
the certificate that the man had appeared
and made oath, etc., to the truth of the bill. |
II the man could not be convicted Of rob-
berry, the Grand Jury concluded to indict
him for his perjury or false swearing; but
when the. Notary appeared he confessed
hat he knew the bills were fraudulent, and
therefore in no case had he ever adminis-
cred an oath, but adattached Ills certificate |
nevertheless, . -.
It has occurred to us: that sometimes, in |
he prosecution of crimes for perjury. and
alse swearing, when the prosecutions break
[own and are abandoned, and the Govern
aent, State or National, is accused OF weak
less and sympathy for crime, that there may
e reasons why such cases are not pushed to
which justify such action, and !
hat, too. without any fault Of the officers OF
he law. We do not make this suggestion with {
eference TO this case but wholly independ- !
Mt Of it. What has been successfully perpe- !
rated In one case, and we have given too no. ,
orlops ones, may be as successfully COM S
lifted in any OF the ten thousand official or
oatlls taken In all parts of the q
United States every day. :. q
T.,
THE aLAUGHrER OF THE NNocENTs. t
The Grand Jury in Philadelphia. has re- q
,ntly been making an investigation Of the $
Of the B!ocksley Alnshouse III S
lat city, and the developments which, it has C
ubiished as to the condition Of the Found II
ngs' ward in that Institution are simply C.