New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1888-10-30
MRS. STEWARDS EXPENSES.
"A RECEIPT FOR 100000 AMONG THE
PAPERS

UNINTERESTING ITEMS ENLIVENEp By LITTLE
OBSERVATION-DISCLOSURES BOARD BILLS
The Stewart will case wns resumed yesterday at
10 a. m. before Surrogate Ransom inc nearing
being attended by considerable NUMBER OF curl
Gus individuals and young lawyers Frederick
A. Brown, of No 20 Nassau-st., who lives at NO
S7s Madison-avc. was the first witness examined
Mr.. Brown was q clerk in the Office OF ms father
Augustus J. Brown. banker, at No. so Libcrty-st,
in 1875 II is alleged that the younger Brown,
in conversation with his friend, James Henry
Work. declared that the conveying of the Stewart
property to ex-Judgc Hilton shameful pro-
cceding. II was on this point that the examind
ton of the witness hinged. Mr.. Brown denied
having made such statement seriously to Work or
any one else, but acknowledged that he might
have said something of the kind in jocular way.
At any rate declared the witness, he had no rca
son for saying anything like the statement ac-
credited to him. Mr.. Choate tried hard to shake
this testimony, Int did not succeed.
Charles John Mercer, an expert accountant was
the next witness lie had examined the books of
the estate showing receipts and expenditures from
the time of A. T. Stewards death until the death Of
Mrs Stewart on behalf of the contestants. The
period of time mentioned was divided into terms
according TO the balancing Of the accounts, and
Mr. Choate examined the witness separately for
each term.
EXrLAINING THE EXPENDITURES
Mr.. Mercer testified in detail first to the general
nature of the debit and credit sides of the &C
counts. and then enumerated the specified items.
The debit side of the account included extraor-
binary" expenditures which were all sums paid
out for any purpose except the direct use of the
estate or of Mrs. Stewart personally; the estate
expenditures, and sundries. The actual sums given
and the expenses of the Metropolitan, Park Avenue
and other hotels; Mrs. A. T. Stewards personal
expenditures. and sundrcs The actual sums given
by the witness were mostly without interest. On
the credit side of the accounts figured rents and
cash. the latter being capital payments
Among the items of Mrs. Stewards personal
expenditures there occurred. to the amount of
thousands of dollars-during one term $4,000
the board bills of relatives and friends both here
and at the Grand Union Hotel. Saratoga. Another
item of interest the amount of A. T. Stew
arts funeral expenses, s6,sO1 81. The personal
expenses of Mrs Stewart during one of the terms.
that from April 1876. to February, 1877,
amounted TO SIS, 1856 %, and this the largest
amount of the personal expenditure account.
The laying of the foundation of the Garden City
Cathedral alone cost $3.50.
LIGHT ON THE TRANSFER OF PROPERTY.
1t was evidently the object OF this search to
throw some Light on the nature of the transfer
OF property by Mrs. Stewart to Judge Hilton
The examination then took this form:
Mr.. Choae-Can you tell. by these books what
of rent derived by Mrs. Stewart from the A. t
Stewart property at Chambersst and Broadway?
The Witness-The receipts from that not
here specified cannot There other hooks, how
ever. from which could ascertain the amounts.
O.-Never mind you tell from these. Is there
Of checking the debts and credits Of the
counts in these books? A.-There is not
Odd you find among the entries these books any
item amounting to as much as al 0C0 900. A.-No. sir
o.-There is item the credit side showing that
Judge Hilton paid that amount to Mrs. Stewart
for the Stewart interest in the feminist.
stoic7 A.-There is not.
c.-Do you. then, any entries to Mrs. Stewards
credit Of PROFITS from that business its proceeds from
the sale7 Al do not.
C.-You found among papers Judge Hltons
ceipt for 81, 100000 Ayes, SIR
o.-But credit entry the books7 A.-None
whatever.
SIMPLY MATTER OF SUBTRACTION.
The witness was here aselld whether he had
made analysis of Mrs. Stewards debit balance
Mr.. Root object. your Honor The witness has
given all the items both sides Of the accounts and the
balance simply a OF subtraction.
Mr.. Choae lin low voice, staring at Judge Hilton)
There any addition.
Even Mr.. Root had TO smile at the sally. A
recess was taken from until o'clock, and
after luncheon Mr. Mercer continued his tiresOme
reading Of long columns of figures Mr.. ChOate
and the counsel on the other side paid little at
tentlOn 10 the testimony. ana MI ChOdte told
stories to ex-Attorney General Russell and Nh. Root
EX-Judge Hilton and cx-SurrOgate Rollins paid
close attention to the witness.
LAUGH CAUSED BY SMALL ITEM.
Mr.. Root, who was paging a big volume of
stenographers transcripts bad his attention at
tracted by the item read by the witness Legal
expenses, s4.'
" in how long period did that amount to such
sum2" asked Mr. Root, with an air of astoniSh-
ment.
:" Six months was the answer.
" Wen consent to a Judgment for that amount
said Mr. Root while his high-priced colleagues
smiled
The item is SMALL remarked the lawyer, but
the advice Mrs Stewart got for it was very dear
and he looked pointingly at eX-Judge Hilton. The
witness, after going all the terms summarized
the charges for the whole time between the deaths
OF Mr.. and Mrs. Stewart Under the head OF
" extraordinary expenses total, 81, $50. COS II,
he included the following:
Legacies sls5.5o0; Mrs. Morrow s117, O0o: Roll of
Honor, 250 donations s113,545 Mrs. Mccormack.
So o00 funeral expenses s6sO1 81 expenditures A. r.
e.. $3.50 So detectives 1884 90 alteration Of Cham
bersst. building. s6s347 TO- cost Of Wooster-s stables
$50 $50 2S; Of Thirty stable s42 164 So
cash relatives, 10000 So; board Of relatives,
Ell. 0e1 81 furnishing houses. s70,2s9 10.
Under rotal of s4,4O9, s04 81 estate expend-
itures, Mr.. Mercer included:
Ground rents s6GG.Ss7; egacies 500, SOS 0S insur
ance neu s2f9 572 12 real II 564 74S 95
water taxes Tuckahoe farm (neD SIS, 500 26
Garden City property. exclusive Of cathedral schools and
house Expenditures 81 1919 $50 O3; credits s77546 49,
s42449S 81 sundries s17.32s 81; maintenance (neu,
s342 424 40; salaries. s307 547 80 Thomas farm.
a. 757 %; Fort Washington property. s13 249 81;
Chanbersst property. prior to alterations 20 275 Oh
feminist. property. 500, 1873 OF; St. AIMS Church,
So 166 95; Saratoga property Expenses ss7cS43 20;
receipts $3.50 ISL 49, soO692 "a; Metropolitan Hotel
frepars 500 IL; s5s 115 9S) s32 1877 13
Park Avenue Hotel completion account. s75,376 10; |
Momans Hotel. completion account tnep. 1870 1856 TO-
The hearing will continue to-day.
BIG SUMS FOR CITY EXPENSES.
The Board of Estimate yesterday passed upon the
estimates of the Police, Health and Street Cleaning
Departments. President Forster, who was again alb