The New York Herald Newspaper, February 10, 1858, Page 1

WHOLE NO. 7831, ik NEW —<$<$—<————— — ie et RK HERALD. ——— MORNING EDITION=- WEDNESDAY, FEBRUARY 10, 1858. THE ALLEGED FRAUDS IN THE COMPTROL- LER’S OFFICE. Preliminary Examination in the Case of James B. Smith, before Recorder Barnard— Cady, the Comptroller’s Clesk—AfMidavit of the Com y dic, ‘The preliminary examination of James B Smith, which ‘was demanded immediately after his arrest, upon an affi- @avit made by Comptroiler Flagg to the effect that he had defrauded the city by interpolating figures ia the books of under his control, "was commenced yesterday afternocn, im the Court of Sessions, before the Recorder. Mr, Smith, the accused, was present, accompanied by counsel. The audience, which was small, was chiefly composed of par- ‘es immediately interested in the investigation—among whom was the Comptroller. ‘TRSTIMONY OF B. 8. CADY. Counsel forthe prosecution called Bartimeus 8, Cady, who, after being sworn, testified a8 foliows:— Q.’ Mr. Cady, what is your business, sir? A. 1 am clerk to ihe Comptictier, Q. Do you know James B. Smith? A. ‘Yes, sir. © Q. Was he at auy time, and if so, when, also a clerk for the Comptroller? “A. For two years or more previous to the last of December. i Q. State what wore his duties for the Comptroller? A. be had particular charge of aasesement matters. Q. Who was Comptrolier at that time? A. Mr. Azariab c was Comptrotier of the oer @ Please to state what were the particular duties cf Mr. Smith while such clerk? A Adjusting claims for work done on assessment contracts was one particular uty. ". Contracts by what department? A. By the different rtmente—the Street Depariment, the Orotoa Aqueduct tment, apd I think the City Iospector’s Department, @ In what way were the accounts made up? A. Usually upon vouchers or requisitions from the different ents. . Those requisitions came to the office? A. Yes, sir. PR Dei what? A. The payments were made upon Q. When they come w the office are they handed to Mr. ae tomuke up auy account from? A. They were usually. Q Upon these bonds were iseued for payment, to be charged to the city? A. Yes, sir. Q Upto about what time did Mr. Smith continue *o de clerk to the Comptroller? A. Until the end of last De- ember. Q Did be leave then of bis own accord or wes ho em a A. [have not the knowledge myself ef tha: t. Q. Did you know Mr. Jobn Fitzpatrick? A. No, sir. Q@ Have you in your porseseion the Book kept by Mr. Swnith as such clerk? A. Yes, sir. Q. Please to produce it? A. This is the ledger (produc- ing it kept by him. @ Is there any book of original vouchers kept by him bavipg reference to the contracts uncer the Street Depart- ment’ A. There were three books Q. Where are they? A. At tne office of the Comptroller. Q Well, in reiation t> the payment on a contract John Fitzpatrick for paving Forty-ninth street, 's ‘apy other original book of entry than the one you bi jonr hand? A. Yes, sir; 1 have the receipt book ard ve the original check with me. Q. Aro there any other original books except those you have here with entries in relation to that particular con- tact! A, Yes, sir. @. Could you not eend over for them; wa may want them’ A. i think I have everything tnat re!s:es to that partculgr payment. Q. Will you turn wo the ledger account—what page ie it on) A. Page 105. Q. Is this bork kept by Mr. Smith? A. The bock was ‘wept by him, and the abstract appears to be in bis band- writing. Q. State what are the entries In that book? A. The ti- Ue of the assessment is given in the tirst place:— Forty- minth street, Sixth and Eyota avenues, paving, C Sharpe, oontractor, As the figures are here the contract ‘s, $12,823 10. Inspection, J. J. Kelsoe, $150; surveying, J. T. Dodge, $146 85; savertixing, $20; assessing, $66 44; cotlec.ing, $81 80;' footing up, $13,279 19. J. KR. Taylor, collector” CopOrmed October 30, 1867. Q. Was that on the debit side of the account? A. Yes, ‘sir. Q. Is there any entry on the book upon the credit side of the account’ “A. No, sir. Q. Have you ip your possession any other memorandum of Mr. Smith’s in relution to the assessment of $12,823 LO? A. [have the statemont made up by him upoa which the payment was made; the statement is in his canawriting Q. What is the object of making up such a statemeot? A. It is upon this statement that the Comptroilar directs payment to be made on the issue of assessment bonas. Q. What dove tuat paper state? A. This statement is— “Paving Forty-vinth street, Sixth aod Eighth avenues, eoptirmed October 30,1857. C. ‘pe, assigned vo Jobu pt ang ren oe to the Bowery Mack. The receiver of the Bowery lank, under an order of the court, releases to Jobn Fitzpatrick $12,828 10; five years seven per cent | bonds, $12,500; Daiance $49 10, Dated November 23, 1867. Signed James B. 3uni.b.’” Q J4that the same dafe as the eutry on the ledger? A. The payment i® not posted on the Indger. Q. Do you knoy persopally the iseue of the donds Yat requisition’ "A. No, sir. Q. Have you got in your possession the original assess- ment on that contract? A Yes, sir, . Will you state what is the amount of the assosemort rol? A. The assessment under the contract 18 $2,823 10; expenses Jor surveying, $146 85. Q. The oaly difference between the book aud the assess. ment roll is this $10,000, contained in the ‘rst item? A. ‘Yes, sir. Q. When was your attention called to this $10,000? A. I Ahuuk it was early in January. Q. Haye you examined that entry so a8 to enadle you to éctermine whether the original entry was 23 10 oF whether it was originally $12 Bw? A. Le tell, only from the appearat ce of the figures, Q. Will you state what that is? A. The figure “1” ap pears to bo a darker or diserent ink trom the o:her @. Was it made by tho same hand? A. der J cannot Bay. ra When did you firet make that discovery? A. | think it was early in the month of January. Q Before or alter Mr. Smith left theeffice? A. After, Q Do you know of his having been requested to come to the offive at avy time after he left it Before the discovery chat? A. A letter was written to him, Q Was itxent? A. You, sir, it was sent from the office. By whom? A. Mr. Upton took It. %y Counsel for the defendant~You are speaking of your own knowledge? A. He (Upton) took it from the ° office. By Counrel for the prosecution—Q. He is the messenger ot the office? A. Yeu, air. Q Bo you know, after the writing of that letter, whe ther Mr. Smith came to the offlee? A. I have not eeen him there since. @. Have ;you got the receipt with you that was given at the time of the delivery of the bonds? «A. T ind a receipt here, in the receipt book, for this payment. Q. Who is it signed by’ A. By John Fitzpatrick for Jobn Brannigs ° Crow: mined by counsel for the accused.—Q Mr oy, bow long have you beea in We Compirolier’s ollice’ A. Five yoars. Q. What do you style the place you fill there? A. Clerk to the Comptrolter. Q. What aro your duties? A. The general duties of the office. Q. Are you appointed in behalf of the Corporation, or are you the personal clerk of the Comptroller? A. lam appointed by the Comptroiler and the Soard of Aldermen. Q@ Do you exercise a vision over all the depart- ments of the office? A. Only by direction of the Comp- troller. Q. Well, you have some duties to perform, whether he instructs you or not: bow what are those you perform youreelf? A. Keeping the records of the office—the title papers and matters of that sort Q. When you speaa of the records, do you mean this sone of them? A. iid not mean that at iret, but it & one of the records, sir. Q. Well, where do you keep theso recerds and titie pore? A. In the office of the Comptroller. ‘Q. Well, where? what part of the office, masate? A. A portion of them are in safe. Q. Well, what portion are inasafe? A The copies of deeds, granta and mortgages particularly are in the eafe. Q Are any of the books kept in the safe? A. Those are tthe books of the deeds and granta, ‘@. They are bound? A. Yes, sir, @ Weil, anything else? A. 1 cannot enumerate ail that y give us @ general idea of what fs kept outside of the safe? A. The vouchers upon ‘which payments are made are filed away in the different rooms of the office, there not being eafe toom for them. Q. How many principal departments are there in that office? A. There is the Comptyoller’s and three bureaus in the office. Q. Well, what do you call them? A. The Collector of revenue, Clerk of Arrears and the Auditing Burosu. . To which of there departments did this book be- fong? A. It belonged to the Auditing Buroau, I suppose, To which of the departmonts did Mr, Smith belong? . Fig salary was paid irom the Bureau of Arrears. Well, to w! of the departments did he belong’ He was appointed by the Comptrolier, and did a por- of the duty of the Auditing Bureau. Were bia duties confined entirely to that department? thinkgthey were sir, mostly, :f not entirely. How many clorks were there besides hit during the he was in office? A. 1 think there were eight or il, what ergo chief clerk called, how wen pe or was there any particular des! ion for ‘There tn an auditor (or the euditing bureau and ‘oF > ai > cw ee z = = > HH ae joular necossity there was A. I ththk the business re- specific part of it that he was ap- ted to take charge of? A. think that was among ia first duties, OF at any rate be assumed them soon afterwards, 5 net red Q. Do you kaow whether of not his first duty was to Dringup some books that had ran behind eeverai yours? A. | do pot know particularly about that, sir, Q. Weil, was there any bovks at the time he was ap: pointed that had fon behind for several years? A. Ido ‘not know, gir, of my own knowledge, Q. Well, have you understood that there were any at ‘dhe time of his appointment which bad run behiad? A. T have understood #9, sir. Q. What book#,. Mr. Cady? A. These agsessmont Boaks. Q. for what period had they run bebind aa you have anderstood? A. That I am not able to eay; I do not know ‘that I bave heard what period. Q. Well, what were these ssseasment ledgers for? A. They were used for entering the abstract of aasessmonis ae pas, upon which payments were made on the con- rac Q. Similar to this book that has been produced here? A. I think there were @ portion similar to that. Q. Wherein did they differ from this book? A. Being different assessments ani different years. Q But] mean the plan of them? 4. The plan, I think, was aimilar, sir, ). Bo you know how Jovg Mr. Smith was engaged in that duty? A. Most of the time no was there. Q Butin bringing up the arrear books | mean? A. I do bot know, sir. Q. Well, what was the channel through which these fgeesments reached the Comptroller's office for the pur- e of being transcribed im these books, atthe time Mr. mith was tiret put there? A. I think through the dif- ferent departments. * Q. The assessment rolls came through tho different de- serena when be was first appointed? A. J think they id, sir. Q. Weil, just give us ani dea, in tew words, so that we van trace the difference after he was appointed? A. As Ube assesment lists were Drought to the office an abstract was mave of each assessment. Q. Give us av idea of the different channels through which they came to your office at the time of his appoint- ment? A. Tcanpet say particularly of those years, be- caure | bad nothing to ¢o with them. @ Give us an idea of the channel through which these asgecament lists cawe to your office before the death of Mr. Taylor? A. That I cannot give you, because I had nothing to do with them Q. Do you know whether or not the asseesment list ‘went to the Street Commissioner's office before his death? A. Not to my own knowledge. Q Ouly what you have understood? A. Yes, sir. Q Weil, is not this book produced here one that the Comptrolier’s office assumed to keep, and one that it is pot required by law to keep? are uct these records, by law, to be kept in the Street Commissioner’s office? A. 1 think they are, sir. Q. How 18 your cilice to be advised \f they are kept there of what is ip them?—by transcripts furnished? A. 1 cappot speak of the ordinance on that matter, for } am not familiar with i. Q And yeu do not know the practice? a. No, sir. Q You remember when Mr. Taylor died, do you not? A. I revollect about the time, s! any What month was {? A. It i Q. Was there any books similar to these kep* in he Comptroller's ottice before bis death? A I flad there are books similar to that forthe years previous, Q For now many years? A. As far back aa 1853, and do not know but earlier than that. . Den’: you know that those books are not books of the or’ entry, but mere transcripta from the Street Commirsioner’s books? A. Ido bot kno: ir. Q. Do you know who kept them? 4 | think they were kept ip 1853 by the Assistant Auditor. Q. Who waste? A. Mr, Vantine yl think. Q. How leng, and who succeeded ? A, That I am unable to say, sir. Q Well, can you name any other parson that kept these dooks belore Mr. Smitn came titre? A. There was an Assistant Auditor by the name of Beach that had some connection witd them for a timo. Q How many such books as there are there from the time of Mr. Smith's com'pg there? A. Kither two or three, sir, Q. In what department were var 4 kept?—iz your room divided off into apartmenta? A. There were three gooms ocenpied by the Comptroiler. Q. Ope assigned to each bureau? A. No, sir. Q. Occupied promiscuously ’ A. Yes, sir. Q Weil, which of these rooms did Mr. Smith's duties ‘opfine him tof A. The eouth room, mostly. Q How many clerks were there’ A, Two others most of the ume. Q, Who were they? A. Mr. Porter, part of the time, apa myself. _ Whas was Mr, Porter? 4. He was an assistant in the effice. Q Well, where was this Doo kept when the offico was closeo’—w hat wae Jone with it? A. I think it remained in the front room. & dt remained in theeouth room? A. I think it did, was in the month of Jone, sir. Q. Was it put onder lock end key, Mr. Cady? A. No, pth don’t Know that t was, except the locking of the office. Counsel} for the accused observed that |! was a matter of complaint, frequeatly on the part of Mr. Smith, that the book was ieft open, and perscys were allowed to examine ‘twho had po rightto do ¢0. This shows, aid the coun- rer, that there is °s no care taken, #0 that any person could Be 1D and interpolate this figure. Q Where wonld it lay when the office was closed up fer the ey, Mr. Cady? A. 1 think'it was usually placed in the vase in the side room, Q Well, what case do you call that? A, Thejbook- cage. Q. Along with other books of entry? A. Yes, cir Q. Vo 59u know that it was piaved im th.s case every night? A. Ido not, sir Q Have you ever seen it in the case at all? A. Yes, A, i cannot say. sir. When was the last nme? tamanable to say. he last time either? A. No, sir, apd key to this bookcase that yoo not, sir, but Iam wot positive about Al Q How oftea? Q ir. . What time would you arrive there in the morning, Mr. Cacy? A. Usually trom 9 to 10 o'clock bi Q Do you know time the office was opened in the morning? 4. To not kaow the bour, sir, Q. How log me you gutthere? A. That I cannot say; | usually 1ovsa Have yon ever open. ene in op any occasion when you were the first person there, when it was opened on your arrival? A. lam not aware that I have, sr. ‘Was it cleaned out every morning? A. I think it was, generally, air. Q. Who locked the office at might’ A. I usuaily left vefore it was locked: the messenger had charge of it, as this ‘s a part of his duty. Q. That was Mr. Upton? A. Yes, sir. Q. Do you kuow where tho key was put? A, I donot know where be usually left i, sir. Q. Well, do you know who was the pereon who usually took this book out of the case, if it was pot into the case? A. | know of no one but Mr. Smith having charge of it, wir. Q Did you ever see bim take it out of the case? A. I have seen bi'm take that er other books out of the case; I “ADD Bay About that one partionlariy. Q How many other voogs did bis daily duties bring Dim in contact with besides this one? A. I cannot tell the number. @ About how many’ A Several. 3 Q Three or four? A. As many as that, I think, What were they? 4. He bad #& dally journal for one and several ledgers, I do not recollect how many now, Q Yon don't know what they were for? A. This was ove of them, and (he others were for different years of a similar character. Q Weil, how much time would this book lie open = the desk doring the day, Mr. Cady? A. I caanot you, sir. Q What ways were thero of reaching this south room in which Mr. Smith was? A. Only ome, and that wag through the mtadie room. Q What way was thers of reaching the middle room from the outside’—did a door open into it? A. Yes, sir. Q On one side of the story is the Sirest Commissioner's Departinent—that is to the right, I Delieve, as you go up? A. Yes, sit; that is on the west side. Q. On the other side ie the Comptrolier’s? A. Y Q Between what Loors was your office usually open during Mr. Smith's term there? A. Well, I have been there as early as nine o'clock and earlier and found it open Q. Well, till when? A. T have remained tl] from four 1 sometimes later, maid you give us any idea bow many persons visit A. No, ait, ir. Q Cor your office uring the day, on an average? Q Agreat many persous? A. Yes, ar. @. Did you ever see any strangers looking over these Jer gers?—d'o you ever see any persone Dot connected with the office overlook this locgor, e'ther this of similar ones? A. 100 not recollect now of seeing any, sir. Q. Well, was there anything to prevent them coming in and looking over them? A. No, s.r; [do not know there was, Q. Have you ever hear@ Mr. Smith find fault with the facility of aceess to this book? A. I do not recollect that I ever have, sir. Y. In whose handwriting is the body of thie receipt, Mr. Cady, signed by Mr. Fitzpatrick to Jobe Brannigan’ A. I think it is Mr. Smith's handwriting. Q. Are you certain of that’ A. | am quite certain of it. The cross-examination of this witness having been fin- ished, the Recorder adjourned the further hearing of the cage till Thureday next, at half past three o'clock. AFFIDAVIT OF THR COMPTROLLER. The following is « copy of ‘the affidavit of Mr. Fagg, made before the District Attorney, upan which @ warrant was issued for the arrest of Mr. Smith :— City and County of New York, «.—Azarinh C. Flagg, Comptroller of the city of New York, being duly sworn, doth de) and say thet on or about the 7th day of August, 1866, the Mayor, Aldermen and commonalty of the city af New York, being & municipal corporation, en- tered into a contract in writing with one Conklia 5 whereby the aaid Sharp agreed with the aaid cor; to furnish all the materials and labor to paye Ftreet, from the Sixth avenue to the coring to certain contract; that the said cor, said work twenty-five iy ainth Fighth avenue, ac- referred to in the said agreed to pay for the per square Ln Pol bridge ttones, and thirty eix cente square . and leponent verily believes, no o eum For any works, under the eaid contract, wae mentioned (herein; iter the making of the ‘aid contract, as this de- ponent bas been informed and believes, the said contract was assigned to one John Fitapatrick, which was tiled in the Street Commissioner's office, on or about the 17th day of November, 1886; that said Fitzpatrick afterwards signed the eald contract, or the moneys to become di , to the Bowery Bank. which ment was filed in sald Street Commissioner's office, o* notice theroof given a! said office, on or about the 16th day of March, 1867; that sald Bowery Bank, afterwards by its re ceiver, a8 deponent is informed and believes, re-aa- signed or released the said pontract to the sail John Fitzpatrick; that on or about the Oth day of July, Charles MoNeil, Jacob N, Oakley and W. A. Dooly, Depusy: Commissioners of Taxes and Assesemonts, as vertained the amount to be paid for the work done under said contract, to be the sum of $2,822 10, which sum, with surveyor’s fees, inspecting, ‘ertiving, asseesing and collecting, amounts to $440 U0, were assessed by them upon the own. i i i ! it in ized to pay the contractor wens Sarent, in anticipation of the collection e property owners upon whom such expenses assessed; has cob James Gente a cleats in the Deparunest # the oni ol, of henge fos Ps the head, bay: claims of con- ¥ we charge the making up or No. vember last, made uy rick, under the 8 E By ead of the true sum, 10. banded the same to deponent, who direcied the bond clerk t» make out a or bonds for and 80 to pay the same to the said Jobn 5 thas in making out bonds at the office. they are issued in even hundreds, the fractional parts being paid in cash by a check upon the Chamberlain; that accordingly three bonds were made ouy Leger | dato the 23d day of November, two for $5,000 each one for $2,800, and the balance, $23 10, was paid by a warrant upon the pera imal oryt grr to the order of the said John Fitz- patrick; that the s id bonds were cumbered 71 for $6,000, 42 for $5,000, and 73 for $2,860, and wore duly executed by the proper Seenere, sorceding. law, and delivered; that afterwards the said John Fitzpatrick assigned saia bund 71 to Charles Devin, as appears by an endorsement on the said bond, and delivere} the said warrant to him, 4s algo appears by an endorsement on the said warrant for the difference; that the said bond No. 71 was after- wards assigned to Hawley and Bradford, by the said Charles Devlin, and by thom aseigaed to Jacob A. Robert- gop, who surrendered the same and took out a new bond therefor; deponent ¢ aith be is ignorant as to the other two bonds, whether heid by the said Fitzpatrick, or passed away by him to some other persoa; that deponent has been informed and believes the eaid Charles Devlin was interested in the said contract, or the work done under it; deponent further saith that he has recentiy discov- ered, by an examination of his books and those kept dy the said Smith, and comparing the entries of said Smith with the original assessment, it appears that the original entry was properly made ‘and of the right amount, as the deponent believes, and that the figure one (1) was afterwards placed before it in the entry ae the ledger. but how this was, deponent cannot state w: absolute certaiuty. Deponent sith that in all such cases: the bond or bonds are made out for the whole sum, or in euch amounts as the to whom the same are to be paid desire; but whether the said Fitzpatrick or his clerk Brannigan, to whom the éaid bond and warrant were delivered for the said Fitzpatrick, desired the same to be in different bonds, deponent cannot state. Deponent seith that the said corporation, by the said acting and doings of the said Smith and the said Fitzpatrick, have been cheated and defrauded out of $10,000, represented by the said bonds, Nos. 71, 72and 73. Deponent further saith that he verily believes the said Fitzpatrick con- spired with the said Smith to cheat and defraud the said corporation out of the aid sum of $10,000; that the dif- Jerence between the real amount to be paid to said Fitz patrick under the said contract, and the sum eo paid in Manner aforesaid is so great, that in the judgment of this deponent, he must have known that the corporation would be defrauded to that amount. Deponent therefore prays process against the said Smith and Fitzpatrick, and that they may be dealt with according to law. A. ©, FLAGG. Sworn to before me_ this 26th January, 1858. A. S. Capy, Commissioner of Deeds. Charges against A. C. Flagg, Comptroller, Preferrea by Olcott Rhines, in 2856. RHINES VS. FLAGG. The following document, bearing upon certain charges against Comptroller Flagg, was furnished by Mr. Olcott Rhines to the Committee of the Board of Supervisors ap- pointed to investigate the matter:— To map Hoxoranue Commirrer oy tak BoaRp oF Surgr- VISORS— GENTLEMEN — aaving, pestenten. to your honorable bod communication in which the Comptroller is charged wi @ dereliction of duty, and it being requested by tre Com. mittee that such charges as I made should be presented in @ written communication, 1 proceed to comply with your request. Ip presenting this communication, wish to be dis- tinctly understood that it is not with a view to give ex- —— in echo, to the lar denunciation of the troller, for certain o' acts committed in the payment or the refusal to make payment of claims against the jon. Neither is it my intention to present myself ag. a voluptary prosecuting party to arraign the Comptroller on charges which alone properly belong to the Common Council or the Board of Supervisors to inves- tigate, as tendivg to preserve the confidence of the com. munity as to the causes or the manner of expenditare of an onerous amount of taxation, If these matters are not such as to justsfy an inquiry in behalf of the people—if for no other reason than to disprove the assertions beretoiore made and seriously disturbing the minds of tax payers—if, I repeat, these matters are not ia a condition to justify or demand any action on the part of those whom the peopie elected to bave general aa over and ia promovon of their interests, it is far from my intention to trespass upon the r thts, prerogatives or duties of oth irs, either in cflicial or of private position, in explanation, ‘and that my position may not be misunderstood as an Cffictal, 1 would state that the discharge of vuties wherein every rea) estate owner in the city i* interested, and more particularly every person Who intends to purchase reat estate, 1 clam that certain facta have come under my obser Vation, which facts require me as a good citizen to Present to you for aetion thereon, ia order that 4 remedy may be provided and the interests of tax payers be pro- tecied To proceed to the charge to be made, I would refer to the duty of the Comptroiler as defined by the charter and ordinances :-— Section 2 of the amended charter of 1849 says—“There shall be an Executive Department, whichphal! be deuorm|- nated the Department of Finance, which shall have con- trol of all the fiseai concerns of the Dorporation, and shall prescribe the forms of keeping and rencering all city ac counts whatever, and all aczounts rendered to or kept in the several departments of the city government shail be subject to the inspection and ravision of this department. It sball settle and adjust all claims whatever, by the Corporation or against them, and all accounts whatever in which the Corporation is concerned, either as debtor or creditor, The chief officer of the department shalt be called the Comptroller of the city of New York.” ‘This language is clear and explicit, and imposos it aso duty on the Comptroller to prescribe the forms of keeping ail eity accounts whatever, and confers the power to in- spect and supervise the accounts of the several depart- mente. The ordinance of 1849, organizing the department, says:—Article 1—Of the Finance Department: “The Depart- ment of Finatce shal) have control of all the financial of the Corporation, and stall prescribe the forms eeping all city accounts whatever.” It is certain that with the power there vested in the Comptroller that a perfect system of managing the flecal affairs and the accounta of the “chy government’ should be adopted for the several cepartmente, and that as & WLole such system should work with all the perfection and correctness to the standard of the business transac. tions fa well regulated mercantile establishment or a banking house; and that if even clerical errors should oo- our, that the system adopted would be found accurate penn oy secure their immediate correction; and it will certainly be admitted that this duty, involving a vast re- sponsibility, reste in the Comptroller. The duty of the Comptroller being thus defined, let us then inquire, has this duty been performed’ If not, it is continually a dereliction oo the fart of the Comptrotier. ‘What is the condition of the ‘concerns of the Corpo ration? Is there any system either of receiving public pe into the treasury, of making payments therefrom, or of keeping the accounts of the financial aflaire of the Corporation lat me bow present the facts within my knowledge — 1, | can make a search by one eet of books, and return nothing found, and fon hh nen ng te | $500. This fact te well about every lawyer in city transacting real estate business. | do not know of one collector of assesemertta that has fully and properly ba- his accounts since the formation of the city gov- erpment. Ido nct wish it understood that they were all or any of them defaulters. Previous to 1840, | am about am the cark as to the real etate of the accounts, com: Plaint made previous to the last to the Comptroller was an om'ssion of $20,000, which haz been standing twenty yeats or more, which only wants posting; and another, in which ex Recorder Tillou was interested, amounting to about $1,000, and remains inattended to Other errors, similar, almost daily come under my ob- eorvation involving large amounts 4 Those facts may appear of trivial importance, as errors of an or- @inary character; but, e » | contend that if a proper system existed of keeping the city accounts such errors should not occur. In addition to the loss which the Corporation may sustain from pot bavi the accounts of the city rhinent kept in a correct and faithful manner —in addition to the loss which sustaln—in addition to the lection of taxes and assessments are not sccuratel el |, Or in di known community, but it is not my fall attention to the improper INES. Naw York, Sept. 4, 1866. Tinam Pixon P bs pia eq. -~ Drak Sin—i would like very much to have you call at ppt he oe ag now charge Comptrol vat wi #0 much has been said. You being well known as sand pres (ical accountant in this city for more than twenty years, A Mateme actual examination, would You being an old friend of mine, I take the liborty of ashing thie favor from you. Very “= yours, | OLOOTT REINES. New Yorn, . 6, 1866. O1cort Rinses, Keq. — ei Dnar Stk— In compliance with in your favor of the 4th inrt.,1 have looked into afow books alluded to, in charge of the Comptroller, although placed in the cilice of the Street Department, on account of lack of room in his office, and must say, (rom casual obser vanion, that they are in a most deplorable condition, without arrasgement or classification, Gross errors are ur request, contained constantly liable to be committed, and taxpayers subjected to great mjustice, and | night say extortion, on account of the incomplete condition of the books, a8 in settlement of claims of the corporation against them these books are the authorities which sosere tee settlement. fame omen in the present state of the books, im mense frauds might be committed without any one being responsible, from the fact that if these frauds were com- mitted and discovered, it would be imposible to ascertain by any means, who was the perpetrator. Very truly yours, HIRAM DIXON, Accountant. ‘The written charges made by me to the Board of 3u- pervisors, relative to the Comptroler, were so made in = with the positive directions of Alderman er. I remonatrated, for the reason that I thought they could arrive at the facts without those evidences. tthe publie may know precisely the sum of Mr. Flagg’s direlic- tion, so far as has yet been stated by me, I condense the following CHARGES, 1, That Thave repeatedly called the attention of the Comptroller to the faulty condition of the books, but that be has disregarded the appeal. 2. That a large amount of money will be lost to the city through positive neglect by ullowing old assessments to remaib unattended to for more than twenty years, the statute of limitations debarring the collection of the same after the jogo of that period, 3. That the Comptroller has advertised property for sale, and has sold the samo for assessments, when, had apy proper examination been made, it would have ‘been found thatthe Corporation bad been paid in tull. 4. That the Comptroiler has betrayed a palpable inat- tention to the safety of public documents, by allowing them to goto decay, aad when directions for their pre: servation have been given by the subordina'e depart. mente, 80 that their complete destruction might be pre- vented, he has refused to pay the bills, without giving apy reason for such retusal. e 5. That when errors are tound, and pointed out, they are, in many instances, corrected with a lead pencil merely, and still remain so—notwithstanding the fact that 1 have constantly protested against this loose and unsafe method of doing business. 6. That the commissioners for street openings perform the clerical portion of their duties very imperfectly. For «xample: After a certain time, they deposit the document with the Street Department for objections. Parties inte: rested feel tegrieved, and apply for amendments. The Court grants these applications, and the commissioners proceed to amend. They then return tho assessments back to the Street Department for otber objections; but is the document 60 returned, anew, corrected assessment list? No! The original one is returned, with a few marks drawn across, and perhaps the revised amounts put down in red ink. In some cases this is done in manner so obscure that one cannot tell the true sum from tbe erasure! 7. That some three years since a law was passed by our State Legislature creating a ‘Board of Arrears,’? but that by reason of the carciess manner in which its affairs have been managed, it is now usually termed the ‘Board of Errors.” That the law creating the Board of Arrears pre- viously referred to has beeu carried out only in part, and that portion which has been respected and obeyed has Deen faultily administered, 1 golemnly aver that the first year the law went into operation | personally examined perhaps one thousand tax bills, and at least two-thirds of them were wrong! 1 did this as a matter of courtesy to those wishing in- formation. Jt was not my duty, sinee | was removed from office two years previously. Of course I received no compensation. 9. That there is a law of the State requiring the Comptroiler to cause the sale of all arrearages for unpaid taxes, asecsements, &c., and there is scarcely arything done to accomplish these sales, and that by such remiss- neses the city treasury suffers detriment. 10. That the assessments sales books have never to my knowledge been examined, or, if examined at all, the uty ‘bas been performed in a very superficial manner. 11. That the Collector’s returns for assessments have only been examined in a few instances, and even then very slightly and imperfectly. 12. That 1 was called betore the Grand Jury some time sirce, and there I related and offered to show the sad condition of the city accounts, avd at that time I was io formed by the foreman of the jury that they had sent for the Comptroiler, Mr. F! , nd that he then and there acknowledged what I stated was true. 13. That the Comptroller, a8 the strict guardian of the public moneys, accordipg to the plain direction of the charter of 1849, has not examined the public accounts in person, neither has he directed any capable individual to do tie same, since he bas held tae office of Comptroller. New York, Sept. 11, 1856. OLCOT? RHINES. The City Financial Investigation, TO THE EDITOR OF THE ARRALD. New York, Feb. 9, 1858, My attention bas recently been called to a report of the Committee ou Assessments, published in your paper, from the Bourd of Aldermen, reilecting upon my character in conrectien with the late Street Commissioner, James Fury, Feq., regardipg the fencing of some vacant lots; and be- lieving it to be an emanation of the incendiary spirit and mnebaritable disposition of Comptrolier Fiagg tw fasten the delinguenciee and dirgrace of his own department upon that cf another, 1 most respectfully request permission, through the same medium of communication, to give the other eide of the story. During the early part of the year 1855 the Street Commirsioner requested mo vo give him an estimate for the fencing of lots in several parts of the city, at the same time informing me that as there was no money rermainmg of the appropriation of that year for fen , L would bo obliged to await the act.on of the Com mon Connell of the following year before I could get my pay. Under these untoward circumstances I made my proposals, aud there being no other party willlr g to cons ply with the same terms, and in consequence of the many complaints made to him of these vacant lot nuisances, he acceaed to my propotition, the whole matter having boen conducted in strict conformity to the law and the provi. sions of the charter of 1863—every job beng a distinct contract and lees than the amount limited for hie dy tiovary power—and was duly recognized and appre by thé Comptrotier, and the most of the work pa’ bom, from ap appropriation for street paviag, without reterence to the action of the Common Council, prov: alluded to by the Street Commissioner. It ir, u unjust and dishonorable that my reputation snouid bo tacked by any official report when in truth | am entirely blameless; nor should Mr. Flagg, as the hend of a depart ment, seck to escape censure Lor acts Of official negligence by threwing the blame upon others JOHN MoCLAVE. City Intelligence, Tae Younc MeN'# emocratic Usion Cure avy Bran ApMinat Mattomen PactA—A meeting of the Young Men's Democratic Union Club was held on Monday even ing, at the club room, corner of Broome aud Mercer strects, when the committee appointed to get up a demon- stration on Washington's birth day reported progress. ‘The following resolutions were a Whereas, Kear Admiral Mahomed Vacha and suite, from Constantinople, are expected to arrive in this city, thero fore, Regolved, That @ Special Committee of tive be, and is bereby appointed to wait upon bim on his arrival, and in vino bine SOA es uae We Sead, ee at bail and festi val yf Regd ef New York, in commemo. ration of Washington's day, on vonday eveaing, February 22. The foil gentlemen were appointed such commit. tee —Henry Leibenan, Emmet M. Faye, A. §. Vosburgb, Stepben P. Ruseel and Nathaniel Roe. It seems Lhe young demecrata intend to make @ dead set at the Pacha, and if possible turn him into « regular Taro tmany Hall and border ruffian democrat ‘Tug Derectives Inpicxant.—A meeting of the detectire policemen attached to the Deputy Superintendent's office ‘was held on Saturday, to take action in reference to some thing it was reported that Captain Diiks, of the Fifteenth ward, badfeaid of rome of the “shadows.” It seems that the @aptain had intimated pretty distinctly that the squad contained some black sheep, whose bands were not ax clear @f public plunder aa they should be, This reported charge — the ire of the “shatows,” and hence the meeting. It was resolved to prefer charges against Dike to the Police Commissioners, and make bm either retract or prove what he had charged, The subject was referred (© & committer, Consisting of Messrs. Beanet and Eustice, who drew up a formal charge and sent it to the Superintendent. This matior will create no little excite- ment in the department, which must do good. Already very eeriout abuses have grown up in the department, and \t may be that unworthy persons have obtained posi tions of trost and profit. ‘Tne Pouce TRWGRAPT.—The following statement shows the amount of business done by the police telegraph for the quarter ending January 31.— Lost women restored to their homes... . Lost children restored to their parente. Stray Lorses restored to owners. Other animals restored to owners Fires reported... Notifications to the Coroners Total messages. .. iw well conducted. The incompetence of the at the beveen., Thin teograph toon a wort od gud ta reporting fires and tn restoring lost chi their parents. Srortuaxd Rerortens iv Court. on foot to have shorthand reporters attached to all courts in the city. A bill is ihe understanding thatobeain in juticial iny b Tue River Porcek.—Alexander Gibson, whose name ‘was mentioned a few days sineo as having received an ap- pomtmenton the River Police, bas declined to sceapt the position whieh was tendered bim. Law Intelligence, Tar McConsre Parent Cask.—We understand that the important case of C. H. McCormick vs. Manny and others, in the Supreme Court of the United States, has beon fixed by the Court fer hearing on Wednesday, the 10th inst. decision Will, doubtless, be looked for with great in tereet by the nomerous parties concerned, iff all parts .of the country. City Politios. TAMMANY HALL STANDING BY THE ADMINISTRATION THE GENEKAL COMMITTEE ENDORSE THR PRESI- DENT AND HIS POLICY—AN ADMINISTRATION MERTING TO BE HELD, The Democratic General Committee met last evening at Tammany Hall—Jostun W. Brown in theJchair in the absence of the regular chairman. Emanuxt B. Hart, Exq., offered the following revolu- tions which were unanimously adopted :— Whereas, there has been great complaints of frauds and ir- reguierities Ip the primary elections of the demoeratic party in this city, and whereas, thig commi'tee is earnestly desirous of adopting a plan for the selection of nominating and stand ing comm! , by the fulland honest expression of the will of the demorratic masses; and whereas, it Is represented that several accret and irregular organizations arv existing in this city, which may be injurious, if not exposed and conde navd, to the harmony and succeas of the democratic party, and whereas, it is important that the den@ecratic voters of this city should be efficiently organized for the purpose of securing & large democratic vote at the fall elections, and a continuagce of their ascendancy in the city and State; therefore Resolved, That ® standing commities of one member of this committee from each ward, to ba known aathe « ommittes on Organization, be appointed ‘by the Chairman, whowe duty {shall be to hee, upon previous notice, all _complain's aud statements which may be made to them in relation to, tr and irregularities beretofore practised in and nominations; to inquire into the existenes and details o secret or unauthorized organizations in thia city injurious to the harmony and success of the democratic party; to reflort a pin for holding tuture primary elections, whereby ® just And falrexpression of the will of the democratic masses inay be secured, and to take measures to secure a thorough and eflicient orzanizatien of the democra ic party In this clly pre- vious to general and charter elections. Mr. Wituuaw D. Kexskpy, of the Ninth ward, then pre- sented a few remarks—the duty of the democracy to sus: tain the action of their representatives at Washington at the present important crisis, and thereupon offered the following rerolutions, which ‘were adopted with oaly one voto in the negative: — Resolved, That the people of Kansas having, by the action of a Convention elected by them, In puranance of a call by the Territorial Legislature, established by the act of Congress organizing thal Territory, adopted & State consutution; and the question of slavery—the only one upon which the people were divided in opinion— submittet to and passed upon by them at the ballot box, and The covatitution, as no adapted, having been egmmunicated by the President of ies to Congress, with & recommendation that under the same Kansas be aimitted into the Union aa a state, this cominittee expreas their entire and hearty approval of t course of the President, as in compliance with -be require- ments ot the case—fatthful to the position of the democratic party, and harmonising to the interests of the several sections of the Union; and we congratulate consereative men lovers of their country, of whatever party, upon the rh por nity thus pregented for the removal of thia long and bi contested ard incendiary subject from polities, that it anay ye te to the canal ose who are directly interested in ftw adjustment; and that the ability and boldness with which the whole subject Is pre senied und discussed by the President, in his message to Con- gress, is bizbly gratifylug to the members of this committee ha his friends and supporters, and isn new prook of Ube wis dem aud sagaeity manitestag by the people in his eleotion, Resolved, That while thisYeoumitice frankly concedes t it Would not only have been more just to the pe sas, but in every respect wiser—as the Preside his unpual meshage—to have submitted the adoy constitution, as well as the question of slavery, to the decision ‘of the people of that Territory, yet we realize that the Oow vention elected by the peopl Hof the Terr rial Legislature existing by virtue of the act organizing Territory, was vested with the power of Ceciding upon manverand extent of the snbmiasion; and that the socal State party of Kansas, by omitting, wu ally elections, n compliance with partizan wiggeations trom will Cut the Territory. to exercise their right to vot, and eave sially by not voting upon the question of slavery, have suiler tion to be deciied in favor of slavery, there their own professions, betraying the and action of they d votion, and perilling the for the {forwarding extreme ani party eads in that , and continuing throughout the Union on engrossing and dangerous agitation, tm the leas bope of thereby confidently rel impulses of the honest and unprecedented potitical accomplish the effort now making to aett question and restore to the nation the bepefits of peace and hood will. Resolved, That the pretence of the republicon party thet the section of the Kansas constiintion providiag a method for the amendment of that instrument after a certain future time, operaics to prevent any previous change in i's provisions, iA flagrantly unsound and deceptive, that the omiss on to impose any restriction upon immediate ‘amendment car only be re- arded aa leaving tothe people of the new State the present iberty of exercising without question their natural right of ding at thelr own option the details of their organic law, The example of this State, so happily quowd by Me. Bat chanan, is conclusive proof that a majority of the peopie of a State can at any time, by proper action, rightfully and Bi acefully alter their constitution, even tn deflance of an ex isting copatitutiopal prohibition, Resolved, That this commitice cordially concur with Presi- chaban in stigmatizing frauds at elections, by whor rpetrated, as" detestable. hat if such feaads have D committed at the recent election in Kansas for state oft ¥ person or party, we hope that those guilty of mouw conduct may be exposed and paaished, and 4, AX CXpresded at the stained. rasping ational power and plunder: and that we an upon the ealm good sens: people of the State of o New York jp past yo: «110 the power of Congress over the subject « © Territories of the Unived and the exp tw . the exerciae of any power which might exist, they have ac cepied the doctrine that territory uequired by the united means and eflorts of the confederated States, is common element by the citizens of out Interter. i yperty wh tes trom which they respectively inate character of thet domestic lastttations settle’ by the lowafd: inbabitanis of the Territory, in the forma'iou, of & Slaie ,overnment preparatory to admission D And baving accepied this doctrine 1 all ite if New York will fait and wil demand every Sta @ 80 oF: ress with ar can form of government, without reference to the allowance tie members of rom (hig Ftate, ined the action of K a the Kans principles ‘they were chosen, and nligh'ened. comprehensive and firm pertorman: ofdaty creditable to them as men, and giving them a new held apon the favor and support of thelr cvostiuente: and thet a capy of this resolution be \anamitted to each of them by the odicers of this committer. 1. PoRSe® Ofered the following resolution, navimously adopted. That a committer of one from each ward be ap- chairman, for the purpose of m pablic meeting, with the view of Bnebanan on the Kansas ques: von, The committee then adjourned, THE CENTRAL DEMOCRATIC UNION CLUB— RESOLUTIONS APPROVING THR COURSE OF THE ADMINISTRATION. A meeting of the Central Democratic Union Club was held at No. 163 Bowery last night, to take some action in favor of sustaining the administration, The chairman, C. H. Brackett, called the attention of the Club to the events of the last fow days, and urged that it was the duty of every democrat to stand by the administration in the struggle in which they were how gpg Ho eng gested that a cominittes be appoimed up appro- priate resolutions, which was done. The committee, aicor retiring, reported @rough their chairman, Mr. J i. Auld, the followng resolutions — Whereas, the Territory of Kansas is now asking for admis- sion inio ibe Union, aod the copstitution framed by & conven tion called by the recognized and legal autborities of that Ter tory ia now before Congress, together with the message of the Fresilent on the subject recommending such admission— therefore be it Resolved, That we, the members of the Democratic Central Chub of the city of New Yor, heartily pledge our support to the principles so clearly put forth by the President in bia moe sage on (he immediate admission of Kansas, and regard it as er proof of the integrity, wisd m and patriotism of our beloved and venerable Chief Magistrate Resolved, That we regard any attempt to hinder or defer the admission of Kanaaa into the Union aa an infringement of tbe principle of the Kansas Nebraska act, & palpable viola tion of ths doetrine securing to the people of the Territories the right of forming their constitutions as laid down in the Democratic National Convention at Cincinnat, and a weak criminal abetting of that tection whish, in and out of 5, beh by open opposition and ssere* frend, sonight {0 defeat the laws and the legnily constituted authori: tes in that Territory, Resolved, That we pity those weak and credulons demo- cratic brethren Who have siffered themarives to be deceived by the ery of fraud from the montis of the facwous opponents the law in Kansas, who dealt so abundantly s itde more than a year ago in Sharpe's rites. hesale Cwe have no aympathy for majorities that ab stain from voting, and that if there be. as alleged, ag many ofponenty of the present constitution in Kansas, they deserve, to live finder ft for their culpable neg!#et in abstaining 1 take edvat feof the elective franchise (9 which they were urged so strongly by the President, aa the aure and eafe remedy against every ioracion of their righia Resolved, Thpt in thie national eri na become the taty ery democrat 10 erstaim the adi son, to nphol! the f duwn tusurrection and to frown Inte contempt F professions ead ea who, belying the! cn 1 duty, have gone into the ranks of the enoring pe black republicsn party. These resolutions were discussed by Mosars, Bowen, Hickock, Reilly and others, and finally passed, aftor which the club adjourned. Supreme Court—Spectal Term. Before Hon. Judge Ingraham. THE ATLANTIC BLURS HOMICIDR. Fen. 0.—The People os, Michael Barrett — Application was made inthis case to have the indictment found against the defendant for homicide, removed from tho Court of Sessions to the Oyer and Terminer. It will be recollected fast in December not, heiphd Trg: B deerme Pica, Pana ton; Thomas peer inuraad: Savenn ch Prep Conroe, ateamahip Memphie—Mias F Garn, BS MeCollam, Cap ‘4 Grows, HAmith, J P Lawler, L Yew omain, H Smith, John Krsaine, and lb vit, AT in the steerage. From Charleston, in the steamship Nashville—Mre W Ene ton, 8 Halladay, © © Hamilton, CN Alexander, W ¢ sior Thomson, Jobn Foster, Yar Raimon J Ketchum, & Wyait, J A Scoville, A Fernandes, and 3} in the atecerage, From Savannah, in the «t ship Florida Wi bai Deneap, O Durand, WA Pieetwood, Capt Ravone, M WY W A Hopson, Freak Momer, W Jno Clapp, Jt, BW Burnett, and 20 in the steerage, PRICE TWO CENTS. ~ FILIBUSTERISM IN AMERICA. Assistance to the Patriots in Mexico and South America, THE CONGRESS OF PANAMA IN 1626. THE TEXAS REVOLUTION. ADTEMPTS OF LOPEZ TO LIBERATE CUBA. The Quitman and Paez Movements for Cuba and Venezuela, Expeditions to Lower California and Sonora, History of Walker's Operations in Nicaragua, &e., &e. &e, The remarkable changes that have taken place within a short time in some of the Isthmus coun- tries of America, and the policy of our government tofurds them, marks an era in our political history. The treaty that has been negotiated with Nicara- gua, bringing her virtually under the protection of the United States, is not only a new phase of our own policy, but is destined to produce the most remarkable effects throughout Spanish America, Already Costa Rica is dissatisfied thot her sister republic of Nicaragua should have preceded her in the developement of this protective policy; and we have before us the extraordinary spectacle of the President of the independent republic of Nicaragua publicly thanking the President of the United States for an exercise of jurisdiction within ber borders which, if exercised within our own territory, would have been considered an act of invasion of the rights of the State and subversive of its liberties. In view of this change a concise history of filibus- terism will be interesting and instructive. The rise and progress of the great movement southward which is developing itself with such re- markable rapidity in this country, is a thing little understood on this continent aswell as in Europe. We propose to give a short sketch of the movements that have marked the popular intervention of the several nations in the efforts of the Spanish Ameri- can republics from the time of their first impulse to- wards revolution, and which are as follows :— Year. 1. Miranda’s Revolutionary Attempt on Venezuela, . °° ay 1806 2. Mina’s Expedition to Mexico. «soe 1816-17 3. Filibusterixm in Favor of the Greeks... 1823 4, Colombian Privateers and Commodore Porter.... Ore chW ens dee vesenees 1824 5. Congress of American Republics at Panama........-....+ tee . 1826 6. Mexican Pilibustering on Cuba. ‘ 828 7. The Texas Movement. cece eee sce 1893-96 8. Conspiracy of Lopez in Cuba... . 1847-48 9. First Attem pt of Lopez trom the U. 8. 1849 The Cardenas Expedition. iseecae 1850 Expedition and Death of Lopez 1851 1 I's Movement in Mexico....... 1851-54 13. The Paez Expedition to Venezuela. . . 1853 14. The Quitman Movement for Cuba. . 1852-3-4 15. Raousset de Boulbon and Zerman’s in Mexico ee iyes aces 1834 16. Walker's Expedition to Lower Califor- nia. es seeceees ner snes 1863 17. Walker's Filibuster Expedition in Nica: ragm........... mite 1865-6-7 18. Crabbe’s Expedition to Sonora. 1856, It will not be necessary for us to refer to the efforts which were made in Europe under the en- lightened administration of Canning to advance them in their cause, nor to refer to the selfish motives which induced England at that time to lend all her energies in a surreptitious manner to sepa- rate the Spanish colonies from the mother country. But as the movement itself has been peculiarly an American one, and its growth and developement is now taking a wide spread influence in this country, we propose by a short review of the principal facts and features of it to show ita course and object. The first organized efforts here to assist the Spanish- American republics were conducted by European leaders, although individual contributions had been from tirae to time made in their behalf. Bolivar had visited this country on his return from Europe in the early part of the present century, to stady our insti- tations and seek aid, but he did not carry out the great plans which then germinated in bis mind until some years after, MIRANDA’S REVOLUTIONARY ATTEMPT ON VENEZUELA. + It was in 1806 that Miranda,a native of Caraccas, in Venezuela, who bad served in the Spanish army as a colonel, having failed in his endeavors to secure assistance in England for the revolutionists in South America, came to the United States. His efforta here were, however, equally unsuccessful in obtain- ing the co-operation of our government in his enter- prise. He then undertook to fit out a «mall expedi- tion with merely private resources. He procured a ship called the Leander, to be manned and fitted out at New York, and to proceed to St. Domingo, the ship having on board a number of volunteers, officer- ed by himself. At St. Domingo he expected to be joined by the ship Emperor, with other men; but af- ter the sailing of the Leander the government of the United States, which had thus far winked at the ex- pedition, ordered the prosecution of two of hie friends. The President (Jefferson) also issued a proclama- tion against hostile attempts upon the Spaniah * do- minions. The accused parties were acquitted, bat their pro@cution prevented the detachment, about to be embarked in the shif Emperor, from joining in the enterprise. Miranda was, therefore, compelled to proceed with the Leander and two schooners, which he had chartered at St. Domingo. These schooners were captured by Spanish cruisers. The consequence was that althoagh Miranda was furnish ed with some sloops and gunboats by the English Admiral in the West Indies, and effected a landing with his «mal! army of five handred volunteers at a place ealled Vela de Coro, on the coast of Venezu ela, in Augnat, 1806, yet failing of any valuable support from the English, he was compelled to evacuate Coro, of which he had taken possesion, and retire to the island of Trinidad without accom- plishing any of the objects of the expedition. While on the Spanish Main Miranda issued a procla mation to the inhabitants of Venezuela calling upon them to rally in the name of liberty; but they de- clined to respond. Some of the Americans who were taken prisoners by the Spaniards were shot. Those who escaped with Miranda returned to the United States. One of the adventurers published an account of the expedition—a work which bas now become extremely scarce—and the history of the enterprise, almost forgotten, has long since ceased to be an object of interest except to a few curious inquirers. General Miranda aftetwards took part in the revolu- tion of Veneznela, but having been taken prisoner Fg sent to Spain, and died in prison in Cadiz in 816. MINA’S EXPEDITION TO MEXICO. The next enterprise of this kind which was got ap in the United States upon an extended scale waa that of General Mina to assist in the revolation of Mexico. He wata Spaniard, and had served aaa guerrilla chief in the war in Spain against the French, but becoming afterwards obnoxious to Per- dinand, he left the country, and finally reached England. During his sojourn in England Mina was treated with flattering attentions by the heading