New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1888-06-20
MIR. STEWARDS BOOKKEEPER.
SHOWING TEE ACCOUNTS TO MR. HILTON.
BALANCE OF s1scoo.ooo DUE MR.. STEWART AT
HIS DEATH.

HIS DEATH.
Tbcye was rather larger attendance than usual
NJ the trial of the Stewart viii case yesterday.
When the court opened, MIR. Root pointed 70
1--WE boxes ranged against the wall oil the room
they were square iron boxes, capable OF holding
nearly bushel each, and each one was numbered
and marked Estate of A. I. s." They contained
the vouchers and few other papers relating to
tbe estate and the affairs Of Mrs Stewart during
the eleven wears and half between her huspanas
death and her own. An estimate OF the number
of> papers in connection with the accounting Oh
February %, 1ss7 was made and Mr. OlcVeiaho
said there were about 2,295 vouchers ana tniFV-
one bundles OF papers. These NJ ChoaVe put III evil
dence and at Mr.. Roots request the same was
done with the rest of the mass. John W. hopkihs'
head bookI,ceper for A. 7. Stewart d Co. both
before and after Mr.. Stewards death, then took
the stand. The proponents had been requested
IN pyoduce this witness by MIR. Choate vino now
examined him.
o.-How old are you, Mr. Hopkins' A.-over
seventy two years old . a., ,,oymen4 Of
o-when were yoa first In the enipioyh'0n' "a
o.from 1850 tn the death OF MI stewart WA VIA
Ssrp,r ana Superintendent of ali his accounts. was
employed under the nrm OF N n n; lilly IN the
same capacity. aud since then have been cashior
and receiver for Henry Hilton aud the estate
In answer TO further questions, the witness salu'
rho copor,l LEDGER of tho firm. which called the
s1 aSs Yc edSers was always kept in leather case
and locked up in vault The case would a, h o1e I n
ySos 10 Il aud the oldsr iOched up IN
closet ha GGSrfe al aa '4 his probably
1--WE times IN as many years; o II o otSer including
,ssos 81 the SSq,s ~ s seeoan nHs" 0
o appears that at some time ai1er me nca ~
q Mr. sS%I5 '9 iepn Ms' casa BOOKS and ledge
When was that Al think in the latter part a6 T
sSsfrucon Of books Of account up to that time ,,o
GLOW long after tho general org 0aae[ ace Tor rovcd1
dcstructlon Of books were the sl'giS lcus''
Alt was after January 81 les -, ro,r cps.osv1
oow were they lc gOt ta tS Jud rS% Hilton gD
o.-was that In pursuance OF request iro" '""s'
hino myoyb M- or written, A.--verbal. Va,
Did he come to your Office Tor t' h'-i"'
FRAGMENTS or LEDGER IN A SCRAP BAshEI'
Mr. Hopkins said that he afterward saw rag
mepts of the book in scrap basket ana tne
covers on Judge Hilton's desk
oxHayo you any any hnO HHSo 'n"' CERTAIN
QHsye you any interruption Ecn dS no as TO ~Hstso'
O-Ftom whom? A.-Mr. Anstey. A.. u,
Did Did Won derive that information at the same
time tina. you saw the ruins In tho pashc''
inc book contained did it not an account Of
the interest OF A. T. Stewart IN A. l. o'o""r' " w.
o-Was there any other original record in existence
Ac you able TO state from msT iS or by any
chr what was d the S E Ee Death 81 as recorded BY
1ou = In that ledgeri Alt was little over
owII you state how that s19o 100000 Was ar.
rived att A-There was ono deoit anu cr e SG
count and This was the balance of tho credt account
'o. fd YOU know of any entry to tho credit of Mrs
Stewart OF The 81 100000 which Judge Hon gave iO
s am; was ever credited. 49,, .,.
Qwss the failure to credit that amount me resui
OF any order given by Judge Hilton! A'-No such
9aa S yCp so lasi % Mr. stewart 0'0r
u'' 9.-wScn did yon last SEQ Mr. Llbbyi Ale
cage "a do when hem Jndge Hilton, Ale every
u"{ SNwcrc they there at the time Of Mr.. stewarts
death or at the time you heard of his DEATH A
They WERE
In answer to further questions the witness
said that Judge Hilton asked him to show hum
the account Of Mr. Stewards interest and Mr.
Choate asked:
sec the account! "A very short time: less than
two hours after heard Of the death of Mr. Stewart
nc e sHSS ar did ia he saw Ale said "Iet me see
Mr. Stewards account
o-And he looked at IT. A.-Yes
marx W St, else ola he u say about What mad told inS
\ o-was the account already baanced' A-No
o-Was 1t down to that dayi Ayes.
Odd you ever convey to MES stewart war snS m
Of s120oo.O0Ol Al never had any communication
your knowledge A~No.
Q.-Werc YOU in any, way informed Of the figure
al which this put into the new firm? Ayes.
Q.-In what book books was this entered? A.
In this same special ledger.
EXAMINING A SPECIAL JOURNAL.
The witness said he had some memoranda
Of the accounts of stocks of January and April
1876, at home, and then he made little sensation
by announcing that one of the books from which
the special ledger made was still in existence
at his office. Mr. Choate asked him to have it
in court in the afternoon. When the book was
produced, after the it proved interesting
TO the counsel that the whole afternoon was taken
up in examining it and entering in the minutes
long records of debts and credits, profits and
losses and interest on capital. The book was
marked Special Journal L. A t. Stewart q Co."
Mr.. Choate asked;
Q.-Durlng the life Of A. T. Stewart were entries
in this book made from own knowledge or by in
ni the acs wn5 icy CT BY JUICE 1n&Se on dre
ton Won credited 10 him some ss 900 900 on account
Co what Is the datel A-December 81, 1876, and
GLOW long before December 81 did you receive
The orGer TO male that entry Alt must have been
There long examination of profit and
loss accounts to find the sum that had been
dedactea from, the, s12O0o,QO0 to leave the
net loss on wholesale and retail business, April
10, 1876, S4,047,77O ~, which Mr. Hopkins said
represented the losses as detailed.
R n ana 1Sc b a sc ReE Ssff Sere
A.-'Ihey made by discounting stock
Q.-Thls was an arbitrary discount Of stock, by
order OF Judge Hilton, wasn't It? Ayes.
There was good deal of discussion over this
question: but IL finally allowed TO stand.
More figures was brought out as to the value OF
property and the sem-annual profits ard losses
Of the business from June 1876 10 December, 1872.
These varied from a profit Of S7j7s02 "a TO
loss Of s3094G6 90 Sums credited to Judge
Hilton for interest on capital and for guarantees
were also read and they amounted TO several
millions OF dollars in the aggregate
The court adjourned till 1880 H. IN. to-day
nd Nv riuC mi a6 N
memoranda which will doubtless be enough TO
occupy the days session.
BARGAINs IN FINE FURNITURE.