The San Francisco call., 1898-01-16
CREDITORS
 ASK FOR
 THEIR OWN Mrs. Elise Kohler Fails for the Sum of $3OO,OOO. Sacrifices Everything to pay Those Whom
 She Owes. Bad Business of a Wine Com pany the Cause
 of It.
ASSUMES HUSBANDS DEBT.
At Last Pressed for Money She Asks the Court for Insolvency
 Papers.

Mrs. Elise Kohler, the sole surviv- ing partner in the copartnership firm of Kohler & Frohling, wine merchants, has been declared insolvent by Judge Belcher. Mrs. KOhler, in her voluntary application to be declared insolvent scheduled her liabilities at $333, ,173 fl, but to offset this vast indebtedness she has in her possession property valued at $323,735 F, and a Judgment of $34,- S91 20 against the Southern Pacific Company for damages to the Nadeau Winery, near Los Angeles, which be- longed to Kohler & Frohling, the dam age having resulted from alleged neg Hgent construction of a railroad bridge near the winery. The case is now on appeal to the Supreme Court, and in the event of that tribunal sustaining the judgment of the lower court it will be placed among the assets. This will allow a complete settlement Of the in solvents liabilities and leave a margin of S25, 452 91.
 In her application to be declared in solvent Mrs. KOhler states that for some time prior to the Ist of January, 1895, the copaItnership firm of kohler & FrOhling, consisting of Elise Kohler, Charles hOhler and Hans H. kohler, carried on business in this city and elsewhere. On the 1st of January 1895, Charles kohler died, and the firm was thereupon dissolved. The liquidation of the affairs of the partnership were committed to Elise KohleT, and on the 18th of August, 1895, she purchased the firm, and in consequence is the sole surviving partner. AS the SurvlY- ing partner she assumed the liabilities of the firm, and now surrenders all her estate and effects for the benefit of her creditors.
 Her liabilities are scheduled as fol- lows: Herman BOhrmann, Mannheim, Germany, $45,4 15; estate of August F. Brecht, Philadelphia, $25, 464 79: Will liam SchOelgens, Philadelphia, $5161 54; George J. Hobe, San Francisco, S258O 76: F. F. Marx, Napa, $20, ,520 49; estate of C. Nj. Gerichten. San Francis CO., $15, ,592 S2; Mary Smith and John Kelleher, San Francisco, $3051 92; Han nah Kelleher, San Francisco, $2136 34; Kate M. Ryan, San Francisco, $1S06 54; J. c. Wall, Alameda, $10. .355 53 Adolph Sommer, East Cambridge, Mass, $15. 565 38; George West, Stockton, $3200 15; Willis E. Davis, San Francisco, $1047 69; Wells, Fargo & Co.,, San Francisco, $150,5 ,546 15; Anna L. Bauer, $3101 98; es tate of Henry Hagen, Napa, S13,454 O4; Lulu Van Bergen. San Francisco, $2476 79; Emma H. Bertheau, San
 
 San Francisco, $516 E; Ninna Roeder,, Rostock, Germany, s1303. With the ex- ceptiOn of the last five on the schedule, which indebtedness was incurred through open accounts, the liabilities are in the form of promissory notes is sued by the firm of Kohler & Frohling.
 The assets consist Ot personal proper ty only. Four thousand, one hundred and seventy shares of the capital stock of the California Wine Association. val ued at 2,S25, which is pledged to Wells, Fargo & Co. s Bank to secure the payment of promissory note of $l5G coo, is the largest item among the assets. The remaining assets, how ever, are considered just as secure, and a full payment of the firms liabilities will result.
 Mrs Kohler is the widow of Charles Kohler, who in life was the senior part ner of the old firm of Kohler, Frohling & Go. At the death of her husband she and her sons, Charles and Hans, tried to carry on the business, but it did not prosper. Two years ago Charles died from poison, and 1t was sad at the time that he committed suicide, but this theory was secuted by the young mans friends.
 Max Bertheun, the son-in-law of Mrs. KChler, who is acting as her advisor in the affair gave an explanation as to the cause of her insolvency yesterday h. trouble was due to a large debt that her husband left at his death, and which she was compelled to assume.
 "At the death of the elder Kohler," |" said Mir Bertheun, 'who was the chief partner in the firm of Kohler & Froh- ling his wife assumed the management of the firm. At his death the entire in- debtedness of MT. Kohler amounted to the enormous sum of $500, GOO. which Mrs. Kohler was obligated to pay when she assumed the management.
 Shortly after she took charge of the business affairs of the wine establish ment the California Wine Association offered to buy the business, being of fered as payment for the entire stock of the Kohler & Frohling wine vaults 900 shares in that corporation. She readily accepted the offer and transfer red her entire stock over to the asso- citation, receiving as before agreed up- on, 400 900 shares of stock in ex- change.
 "At the time this transfer was made the California Wine Association was paying large dividends on its stock and 1t was through the hope of paying her husbands debts with these dividends that Mrs. Kohler was prompted into joining the then lucrative concern.
 Business affairs in the new house." said MT. Bertheun, ''prospeTed extra ordinarily well for many years and Mrs. Kohler received large dividends on her stock, which she devoted to the payment of her creditors. During the past year, however, business has been on the decline, and in consequence the cessation of dividends was deelared necessary to the existence of the as- sociation
 With this decline in business came disappointment to the hopes of Mrs Kohler, and also the increased demand for money on the part of her creditors, who seeing that she was unable to pay them the dividend money, demanded immediate payment. and, threatening the unfortunate woman with suit un- less she made immediate payment to them for the amount of their respective bills against the old firm of Kohler 6 Frohltng.
 "ThiS she was rnahIa fo flo opd