Phillipsburg herald. [volume] (Phillipsburg, Kan.) 1882-1905, 1894-01-25

sent The matter Of the payment OF
the draft was kept as quiet as posi-
bic, so that it could be collected back
from Mercer The Long Island Bank
also drew dividends from tho Capitol
National Bank of Lincoln. He testl-
fled that his (Culbertson's) bank was
not ont one cent, That he received
back Sl3 from the treasurer as an ex-
cess Culbertson had consultation
with George A. Spauldlng after the
draft was returned from Kansas CITY.
He went to Lincoln on the same day
The matter Of concealing The fact of
the payment Of the draft was talked
over between the bank officers. They
did not care to have it known They
wanted to collect it back il possible
Culbertson did not want Mercer to
know that they had taken up the
draft. They thought he had held the
draft an unreasonable length of time.
The receipts were given to the tax.
payers by the bank, to whom they
had been sent by the county treas
urer. just when the receipt was
given to Mrs. Barnard witness could
not say Mr.. Cole, deputy county
treasurer brought the protested
drafts to the Long Island Bank and
demanded payment, which was re-
fused, This was about February 5,
1898.
After further cross examination
witness was excused.
Court adjourned until Tuesday
morning. On Tuesday @, M. Cole
testified that he made the entry upon
the books and distributed the funds,
but afterwards cancelled the receipt
as error and not paid on the books.
G. A. Spaulding was called to
prove tender by the Long Island
Bank of the amount of dividends re.
ceived by them from the Capitol
Bank, but an objection was sustained
to the testimony.
j. s, Frlant was sworn and testified
as to examinations made under his
direction as probate judge Of county
treasurer's books, The report of the
examiners was offered but refused by
the court.
j, f, Morse cashier of the Phillips
County Bank, testife1 to giving Mr.
Mr.. Mercer credit with the amount of
the draft, but when it came back pro.
tested he requested Mr.. Mercer to
take 1t up This Mr.. Mercer did
The amount Of this draft was $G98 80.
The draft was returned protested and
received by the Phillips County Bank
on February 4, 1898. lie testified as
to the custom Of giving credit when a
draft was presented, and then if it
should come back protested the cred
it was erased.
Mercer testified on behalf Of de-
PENDANT in rebuttal that Mr. Cole was
his only deputy at that time,
Evidence was closed on Tuesday at
noon. Arguments were made during
the afternoon and evening. Special
findings Of fact were made by the
court.
The above is brief outline Of the
evidence and as full as you will prob
ably wish JOSEPH H. YOUNG,
Official Reporter
After hearing all the evidence in
the case and the arguments Of the at
torneys, the court rendered decision
for the defendant for costs and dis
solving injunction. In his opinion
Judge Geiger held that the CONNER
clal State Bank was the agent Of the
taxpayer and as such agent its acts
were binding on the taxpayer. He
further held that draft received ia
not payment of taxes until said
draft IS cashed; and also that the
president Of the Commercial State
Bank prevented It's payment by inter-
cepting the draft in question, and
that the court could not uphold such
u business method, which il not ex-
actly criminal in its nature bordered
so close upon the criminal that 1t was
difficult to distinguish from it.
The case was stubbornly contested
point by point from beginning to end.
Messrs Spaulding and Lewis made
gallant fight for their client, leaving
nothing undone that could possibly
be of advantage, and yielding no
point until compelled to do so.
For the defense, Messrs. Stinson & |
Stinson Of this city and G. Angevine |