The New York Herald Newspaper, May 30, 1871, Page 5

THE METHODIST BOOK CONCER Findings aud Argument of the Book Committee, OR, LANAHAN TEMPORARILY SUSPENDED, @ Fresh Investigation to be Hold Wext Week. ‘The Caie in the Supreme Court—Counter AMida- vita Submitted on Both Sides, Acting upon information concerning the conduct of Dr. Langhan, Assistant Book Agent here, tie Book Commities of the Methoctst Episcopal Church met at No. 805 Broadway on Thursday morning last, continuing the session through Friday and Saturday and yesterday, when the committee adjouraed. All the members except Kev. J. H. Moove, of the Mlinots Conferences, anil Rev. L. M. Vernon, of the St. Louis Conterence, were present. Dr. Vernon was with the comunittee yesterday, however. Dr. Slicer arrived on Friday, ana Dr, Brooks, the chairman, on Saturday morning. Moauwhiie Rey. F. A. Blades was ap- pointed chairman pro tm, fier receiving the report of tue sub-committes appointed at the Janu- ary meeting, aud adopting the same, a communica- tion was received from Dr. Carieton, mm which he recites the court proceedings brought by Dr. Lana- han agatnst him, and the facts npon which sach Proceedings are assamed to be based, aud then makes the following charges against Dr. Lanaban:— ‘The Assistaut Agent is also putity of the following oficial misconduct, namely:—(1.) Disregard aad.coatempt of the euthority of the Book Committee and of the agent of the Book Concern. (2) Causing to be copied lar.o portions of books of agcouats of the Concern ana 1g the said eoples away from tho establishment. (3.) Causing extracts from sald copies and pretended results of examination by socountants to be printed secretiy, without the Knowledge of the agent or conference with him. (4.) He bas threatened further logal proceedings if his demands aro not ‘complied with, Dr. Carleton therefore asked the committee to take such action in the premises as then wisdom might Vas This paper was referred to a special commnuttve, consistiug of Messrs. Rawlins, Bannis- ter and Erwin, who were instructed to report on Friday mofning. Meantime the Ba Ree requested to make soe Mite statemel As thoy Seared tot he committee, And each one did so. The xt mofrhing Dr. Lavanan presented 2 written re- Epo to Dr. Carieton’s charges, in which he declares t the hooks, Vouchers, mforiation, &., which he fovgntand Was dep ied, were designed for his defence @ slander suit pyoughs ageinst him by Mr. 8. J. Goodenou:h. He maintained hfs right as @ Corporator of the Concern, under the act of the State Legisiature, to have free access to all the books and documents of tue Voacera, independent of the will or quthority of Dr. Carlton. He then replied seriatim vo the charges of ls associate as follows:— Yam charged: (1.) With disrogurd and contempt of the au- thority of the Nook Committer,. This I respectfully deuy, (2) With causing to be copied large portions 0: the books of account aud conveying the same from the establishment. € The copies were mauve by authority of the committee, for my use and at wy own e-pense, and I retaia thom. ((8.) With causing ‘exiracts irom said copes to be Printed, Thad some of the 4 of my oxamination inted to lay before the Committee at my ti ‘They have ncarelully kept from the public, 4.) With threatening Other lecal proceedings. This 1 respectfully deny; 1 have maade no such threats, This paper was also referred to the special com. mittee before named, and Dr. Carlton having been noillied of its reception and served with a copy, re- piss to it in writing the same afternoon, in which e closes With Lue following words:— It is apparent that the conict of authority betrcen my- self and the tant ageut cannot continue, We cannot both be prince! Tauvratt his assumption of authority is gs unfounded pectences of asserting it are unrenl, He a Knows weil enough that he bas never been debarr ible liberty of examiuation proper to i odeaou ut when le asseris his churicr power, iu defiance ob pos tt he law and usage of the Church, fora roving commision to ram- | hts mage through all the books and papers of the estubiishment ashe pleases, wihout my coutrol or supervision, aul in- Yokes the ahi of @ writ of mandamus from the ‘Sapreme Gonrt to compel obedience to that asserted power, It is time, Tihink, that 1 turned him over to your counsel and action, Later in the afternoon the special committee re- orted very radical preambles, reciting the facts resented “4 Dr. Cariton and the court proceedings, and finished up with the tollowing:— Whereas it is the sense of the Book Committee that the essistant agent has becn gutity of grave oficial misconduct in the respects above mentioned, and they jidge t necessary for the interests of the © aed the Coucern that ho shuld be suspended trom his ofiictal relation as such ; there- fore, It 1s Reso! , That Rev. John Lanaban, D. D., be and he is hereby suspended from his oflictal relation as assistant agent of the odtst Book Concern at New York. Resolved, That the investiation of the oflicial conduct of eaid assistant agent be and hereby fs ordered to take piace at 805 Broaiway, in the city of New York, on ‘Thursday, the Bh day of June, 1571, at ten o'clock in the forenoon of that day, and aoe ssoree Janes, Simpson, Ames and Scott be requesto: attend. ‘Resolved, That a copy of these resolutions and accompany ing preamole be furnished to the assistant agent, and a copy also forwarded to each of said bishops, Various papers were ofiered as substitutes for the report of the gett Ae but nope of them were aocepted, On morning When the com- mutes met Dr. Lanauan presented the following er — pap New York, May 27, 1871. To THe Book CoMMITTEE:—D#aR BREYHUEN--A few days sinod & paver from Dr. Carilon was received by yon, 1n whitch nt was made against myself, To this oftcred, lye, a sufliciont and satistactory reply. 1 am no: ed that avother Uy trom Dr, Cariton has een presented to you, which yor havo entertained without giving nie notice or taformation, I now respectfully ask for © cory of the game, also julormed that resolutions are now before you Jooking to the extreme exercise of your power. I ere tofore presented to you evidence of fraud aud mismanage- ment in the aduilnratration of the Book Concora which has never Lee fairiy and fuily investiented. 1 Rave algo in m seasion additional evidence of the same character, whic Fein the right, ( extreme action 18 takep, of brining ugh you, beloro the Church. Ahe issue is'a Lroad one, and, ff trlod, must be tried ag such. The questions pending are more than questions of pro- Perey they are amoral, and concern the integrity of the Book ncern, ite claim to the confidence of men and ite power to do good to the world. Neither the Church nor the Christian world will ever be tisfied with any less than a just determination of the anges againgt the management of the Concero, and that ean only be bat by an impartial and thorough {nvestigation of all the matters 1 shall bring before you. Yours, very truly, J. LANAHAN, Dr. Lanahan's request fora copy of the paper ve. ferred to was granted, and ihe above report, somoe- BGs modified, was adopted by a vote oi 10 to 4, as follow: Yeas—Revs. Woodruff, pedy, Rawiing, Blades, Bannister, ‘Brooks, jays—Revs. Pike, Slicer, Maltby .-3. The secretary was then directed to furnish copies of the proceedings to the parties concerned, and the chairman was requested to confer with the Bishop (Janes) and Dp. Lanahan as to the timo for" Roding tho Vancleve, Bingham, Erwin, Ken- Rotuwethix—1v, trial should the above ed date not be convenient, At the session esterday the chalrman reported that, after con- Sattation with both Fentiomen, Thureaay, June 15, ‘Was agreed upon. . Lanahan supsequeniy ap- ared before the committee with his counsel, Judge Reynotas both of whom made verbal communica. ‘tions with regard to the time or the investigation, After which the above date was confirmed, A motion was adopted allowing Dr, Lanahan, on his request, to have access to the books and papers of the committee, for the purpose of preparing kis defence in the pending investigation, under the Girection of the secretary or such person as he may ‘appoint to take care of the books and papers in bis fBbsence. Tho same privilege was subsequently granted to the party acting as the prosecution in the teas 0. The report of the committee appointed last Janu- aty with reference to the selection of experts was. accepted and that committee discharged. The fol- lowing was adopted:— Resolved, That the Standing sub-Committeo on the Book Concern at New York (consisting of Revs, Bingham, Van- eleve and Kennedy) be and are hereby requested to devise a plan tor aqaiting the nccounty and investigating the bust. 18 methods of the Book Concern and report at (le meeting Sanuary 15, 1872. Tho Case Beforo the Snpromo Coart—Counter AMdavits Submitted, ‘The subject of tne charges preferred against the Methodist Book Concern by Rey. Dr. Lanahan has at last been brought before the Supreme Court. On Saturday atternoon last the Book Committee, after three days of secret deliberation, suspended Dr. ‘Lanahan from his position as assistant agent, the sub-committee having on the day previous unant: mously reported resolutions recommending the sus- pension, and fixing upon the 8th of June next for the tral. On Saturday night the complaint was served on Dr. Lanahan. It appears that Dr, Lana- han is determined to try a battle outside the pre Cincts of the Methodist establishment, and accora- ingly made an application yesterday morning before Judge Cardozo, sitting in Chambers, for a manda. mus to examine the books ana papers of the Con- cern. Both sides were represented by counsel. All that was done was a little skirmishing. First in order was presented DR, LANAIAN’S AFFIDAVIT. ‘The People ox ro}. John Lanahan vs, The Metho- Gist Book Concern, in the city of New York, and Thomas Cariton, one of the agents and corporators thereof, city and county of New York, as,:—John Lanahan, being duly sworn, says thatin aud by an act of the Legistature of the State of New York, entitled “An act to meorporate the Methodist Book Concern, in the city of New York,” passed April 21, 1869, Thomas Carliou and Jonn Lanahan, agents of the Methodist Book Concern, and their suecessors In OMco, were created and are a boy politic ana cor rate bythe name of the Methodimt Book Concern Br the City of New York, and by that mazsg and atylo NEW YORK HERALD, TUESDAY, MAY nd thei suecessore have perpetual saccession, and are capable. of holdin’: property, real, personal ond mixed. That {¢ ls further provided in and by eaid act that the gaid Thomas Carlton and John ‘Lanahan shall hold their oMices untilthe quadren- nia) session of the General Conference of the Metho- dist Episcopal Church in May, 1874, or until @ suc. cessor or successors shall be elected tn their place and thoy shail have the management and disposi- thon of the affairs and proverty of the said corpora- tion during tneir term of service. Deponent further says tuat prior to the enactment of the aforesaid act of the Legislature the agents for the. Methodist Book Concern, appointed by tne General Conierence of the Methodist Episcopal Chnreh, and their successors as such agents, were auillorized to take and hold real estate in trust for the purposes 6f such agency, by an act of the Legls- lature entiled “An act” relative to the Methodist Look Coacern in the city of New York,’ passed April 1, 1837; that sard ‘Thomas Curiton wes duly appomted agent of the Book Concern i 1852, and hss continned such agen® a4 Us Ceponent was duly In June, 156%, ana hus con- cue, ‘That at the tice resaid uct of iacorporation id Lomas Carlion and this deponent, a3 Ro ainouns OF pro ty, poia real and personal, ana by tue terms of said act all reat and pergona!l property held by or in the namc:s of said or of any former agents became the property of sald corporation, Depouent surtuer says that for the purpose of ad- Mthistering the wust 60 as aforesuid devolved on Dim, and of ascertaining whether ali the property hela by or standing tn the narue of the agents, or former of satd Book Concern, has been 0 sald corporation, this deponent de- sires to examine the books of said Concern, and particularly the check books, bank books and Vouchers from 1855 to the present time. That the depouent has never seen a portion of said books and Vouchers; that some of tein are entireiy under the control of his cc-corporator Thomas Curitoa; and Gevoneut bas frequently requested that ne might nave access to and examine sucd books, but such requests and demauds have not pec complied with; @ud by reason taereof the rigiucs of this deponent, Q3 agent atoresald, are intericred with, Dis lawful apyers resisted, and he is prevented iroin wholly Ischargiug his duties as agout. DR. CARLTON’S AVFIDAVIT. Tn response to the avove was submitied the aMfida- vit of Key. Dr. Carlton, Thisis a much lengthier document. Alter reciting the fact of his appoint ment as agent of the Methodist Book Concern by the’ Generai Conierence of 1868, forfour years, and the further appuinunent ef John Lanahan as his assis. tant, he avers that the latter, although subject to his auulority, under an act of the Legisiatore, asserted equal autnor.ty with himself, aud that stadtevent the assistant from unduly inte:meddling in the affairs of the said Kook Coacern’’ the Book Committee hav- ing authority 1p such matters, in May, 1870, passed a resolution fastructing him to exercise his’ authority as such agent so far as he should find it necessary to brio and syccess of ee pues joing Ai le, he proceeds t ihe 9] Navan utered gue ees ee ati charges against sai lethodist Book Concern, an jade impurations dei fement;” and then follows a recital of the facts altondiog the protracted exumination as to these charges, with the conclusion Soule. “that there was no ground for the scandalous and unwarrantarie ¥ appointed such 2 umned agent to the y of the peace’ of the a! the sw agents a‘oresaid, hed a |; charges of sald Lanahan.” Next in order tie de- ponent states that soon after the close of this inyestigetion Mr. Lanahan went to a rival establishment and caused to be printed there @ fiysheet containiug the substance of the same specifications already made by him to said Book Comunittee, and which had been by itexamined. @ud refuted, and that he has distributed these about LA) to the detriment of the good name, credit aud business of the said Methoaist Book Con- cero, Nextis gone over tie history of the suspea- sion of Dr. Lananan, and how permission was given him to examine the books and accounts of the Con- | cern to enable him to make a defence, which he did wiih the help of two assisiants, and now he promised future good behavior and was relicved from suspen sion. He furtiier says that the aci of the Legislature Teserred to had never been accep: by the Geacral Conference, and that, by the discipline and usage of vheir Church, the beneficiaries of the Methodist Book Concern are the travelling, supernumerary, Superannuated and worn out preachers of the Uhurc, their wives, widows and children. He “denies the pretences of Mr. Lanxhau tnatit is for the purpose of administering any trust or of ascertaliing whether all the property held or standing 1u the name of the agents or former agents of said Book Concern.” He says that Lanaban’s examination of the booksought Not to be encouraged, as his only object ia “io out something to upliold his derogatory charges;’’ that he wants the examiner to be an accountant of own choice, and that “his whole design, a8 evinced by bis words and acts, ig inimical and un- Imendly to the interests of said Book Voncern.”? He aiso says that “there is no property whatever in the hands of any agents or former agents of said Methodist Book Voncern which ig novin the full knowledge and control of said Book Concern, and no pretence of that kind was ever made, to thé knowledge or belief of deponent, until the said aliidavit of said Lavahan ‘was made. Deponeat is of the opinion “tuat tho issuing of © mandamas, as asked for by said assist- ant agent, would tend to mucn interference with its business, and would be deprecated by said Book Committee and General Uenference, and od: the members and fricnds ot said Cnurcl generally.” Deponent says that he is now making & thorough examination into all Io) transactions of the Concern from. 1862 up to the Present time, and that the same ts being made with Special view to discover errors or irauds. In oon- clusion he avers that in case of the mandamus asked tor being granted, that he ts ‘“contident the Book Committee would never consent to the request of sald Lanahan to have the said books and papers his personal control, mor to exgmine tno same, e@xcepi unier the control and supervision of depo- Dent us such agent,’’ and he ‘<ienles that any rights of sald Lanahan, ab asaistant agent, ore interfered Wish, or auy lawfui powers of lis are resisted, or that he ts prevented from discharging his duties in anything as stated in dis ailidavit or otherwise,” OTHER DOCUMENTS in connection with the above afidaylt wero also eubdmitted—tue act of incorporation of the Concern, a resolution of tie Board directing Dr. Cariton to afford Dr. Lanahan facilities for an examination of the books in the building and under {ie eye of a committee to be appotated by Carlton, and thé mopott of tho Book Committee, . ‘he case was here adjourned til Tharsday for far. ther atiidavits, A METHODIST “iN MEMORIA.” The Methodist Book Committee, before their ad- journment, adopted the following minute on the Geath of Bishop D. W, Clark:— tory to its credit and man- | FLEETWOOD PARK. Trotting Match for 61,000 Between Black Mare Betsey and Black Gelding Jchn Kase, Jr—The Mare the Winner, The Oret of two matches betweon Mr. King’s black mare Betscy and Johu Murphy’s black gelding Fleetwood lark, the mare winning after four very spirited heats. The race was for $1,000 aside, mile heats, best three in five, to wagons. These horses w matched two races, for $1,000 each, one to wagons the other {im barness, the harness race to come off one week after the oneto wagons, ‘The attendance was quite large and the betting very lively ateven money until after the first heat. Seldom has a match taken place that the becting was 80 uniformly even in the pool sales, as for twenty pools there was not a dollar's difference be- tween either horse; but afer the first heat, which was won by John Kase, Jr, he became the favorite at long odds, in some instances as much as one hundred to thirty being posted on his success, This was because the mare acted unsteadiiy inthe heat, ana broke up several thmes; but it was very apparent that she had more speed than the gelding, and it was only necessary to steady her to make her win the race. M. Roden puiled the reins over her, and he felt confident thus she would improve in isposition as the raco progressed and nitimatety win the money. Mis opinion, however, had-no etfect on many who had laid their money on the mare before the start at even, and they were anx- fous to hedge and clear themselves, They Wagered heavy odds on the gelding, and lost considerably by the change. ‘The black mare trotted kindly after the first heat, aud won @ good race in excellent tlne, From what was developed yesterday of the speed of the mare- to Wagon we think the backers of the gelding will be satisfied that their horse is not a suitable match for the mare, and they will probably pay forfeit, as it looks like throwing money away to trot the gelding against the mare without they ate sure that he cay beat 2:40 in harness several seconds in every hea ‘There 18 Do doubt that the mare, with Roden belund, can beatthat time. The horses are both fine look- ing animais, but the mare shows (that she 1s much Aner, bred than the gelding, and there is no doubt that sho 18; but of thelr pedigrees nothing could be pacartained, Tho (oowiag are the dotails of the ting ag it t6OK place: — First Heat.—At the fourth attempt the horses Were despatched on even terms, but spon afterward Jonn Kase, Jr, broke up. He diinot lose a foot of onnd, however, aud immediately showed in front, tho mare soon alterwards broke, and, unlike the horse, sve lost four lengttis by her mishap. At the quarter pole, which was passed in forty secouds, Kase was four lengths ahead. From there vo the lower turn tie mare closed up & great part of the daylight, but she again left her feei, and Kase was four lengtis ahead at the half-mile pole in 1:19, The mere closed up finely atter leaving that point &nd-reached the wheel of the gelding, when she again broke up and fell off, At the three-quarter oie, however, sue looked Jike a winner, as she rotted up to the collar of the gelding; but, coming imto the homesiretch, sne made a doudie bredk, when Kase leit her and came iu a winner by two lengths, making the heat tn 2:43, S-cond Hi at.—The gelding was now the favorite at 100 to (0, The horses had three trials before they Were started, and when the word was given the Mare was hitching, and her driver shook bis head for the judge not to give the word, but as the horses | Were on oven terms the word was given, and tho mare broke up mediately afterwards and fell off four tengths. Going down to the quarter pole Roden shook her up and kept her moving at the top of her speed, and she gained rapidly on the horse, co.lared Nin before he reached the quarter pole, carsied him to a break, and passed tat point one lengtn ehead in forty seconds. ‘The mare kept up the rapid clip she had becn going and opened a gap of four lens ths around the lower turn, and the gelding making another break, Betsy passed the hall- mile pole six lengths in front of him, in 1:17, Going up the vackstretch they both broke up, and as they reached the three-quarter pole the mare was five lengths m advance of the geiding. The latter broke up several times from there to the stand, and the mare won the heat by eight lengims in 5 Third Heat.—The betting now changed in favor of the mare, and she had tic call at two to one. The horses had a capital start and went around the turn very steadily, the mare taking the lead by about a length, whitch she increased to two lengths at the ad pole in thirty-eight and a halfseconds. She then began gradually to show daylight, and going around the lower turn led fourlengths. Both horses: then broke up, but when they recovered there were sullfour lengths between them. ‘The time to the half-mile pole was 1:174%. Going up the backstreich the gelding broke ap again, aud the mare was five lengttis abead at tne three-quarter pole, ely trotted steadily to the end, winning the heat by three lengths iu 2:3934. Fourth H-at.—There was no betting between heats, the crowa being pretty well convinced that the mare was the better horse, They had a capital start, tne mare soon afterwards taking the lead and @oing around the turn tie lengiis iu trout of the gelding. She was that distance ahead at the quarter ole in thirty-clght and a haif seconds. On the lower turn the mare opened the gap, and was four lengths in advance of the gelding at the half-mile pole, in 1:16);. The gelding oroke up several times on the backstretch, but did not lose an uch by any of them, atid at the three-quarter pole was stil tour lengths in the rear. Coming inio the homestretei Betsy broke up and lost alength or 80, but when settied to her work again sne troticd home a winner of the heat, threo lengtus in front of Kase, making the heat tn 2:40, ‘The following is a SUMMARY. FLEETWOOD PARK, May 29.—Match $1,000, milo heats, best three iu five, to wagon: M. Roden pamed blk. m. Betsy. John Murphy named bik. g. John The Book Committee of the Methodist Episcopal Church desire to enter upon the minutes that they Bave heard ‘with roround. sutvow of the death of our Deloves Dial er. Davia W. “Clark, Dd Ini tho deaths Ishop Clark our whole’ denomination wan lost a vain: Able chief minister and & devoted Christian man, Wa graio‘ully record our appreciation of the varied aud Imporiaul seryiecs rendered to the Choro for these many years past by Bishop Clark In the educational, literary and éxeoutive dopartments of the Church, and espesially we Fecognize (he distinguished | abit and faithfulness With which for seven years past he Bishop in the Connection, and we take this oceasion to ex: ress our deepest sympathy with the bereaved family of our jonored and depai ere ADEs, it and alrman pro tan, I. 8. Binaua, Secretary, * CASUALTIES ON THE HUDSON, At Newburg, on Saturday, as Thomas George, County Judge of Orange, was driving toward his exercised the ofce of a ’ home, at Idlewild, the ringbolt of his carriage was broken, and the horses becoming frightened ran away. Judge George, his daughter and a gentleman, the occupants of tho carriage, were thrown out, but fortunately cscaped with trifing cuts and brutses. The horses, brouking loose from tho carrt dashed into the horse and wagon of Mr. William Parker, an elderly gentleman, of Washingtonville, who was driving homeward. His wagon was upset and broken to pieces and he received fatal injuries—his face and head being terribly mangled, He was con- veyed to the Newburg almshouse (there bolng no hospital in the city), and death casucd on Sunday morning. At Cornwall Landing, on Saturday, young boys were amusing themseives {na boas, one of them, named William Sevely, mine years of age, fell into the river. ‘Tho othess, who were stil younger than ho, were unabio to rescue him and he drowned. as he went under for the last little brother, six years of age, reached over the boat and tried to grasp the drowning child, but was only able to seize his. cap. The first tuteiligence the parents received of the acotdent was nbs ng little fellow took the cap homo and told them fis brother had fallen over- board. The body was recovered on Sunday am! a Ocroner’s inquest was held. . a BONNER HAS THE EVES OF DELAWARE UPON HiM. To Tus EpiTor oF THE HERALD:— Str—[ saw in your paper yesterday a note from Mr. Bonner protesting against the report that he ‘Was going to race his horse for a wager. I thonght itsmacked rather of braggadocta that he was too honorable or too rich to compete nis horse with another for $50,000, 1 was led to think, wherein does the honor 16? 1 was carried back to the olaen times wi en those rich, honorabie pippatans kept their stud of horses and raced them for prizes In enoredle competition for the improvement of thelr stock and the spread of good ‘breeds through our country. Can Mr. Bonner claim a more honorable sition, because he in hisseliishness gives $30,000 T a horse or keeps two or three of liko value, to Face his horse alone or race it with a hundred others, passing his poorer neighbors and throwing dust into their eyes when there was no motive to compete with him i Tt he Kept these horses for the Improvement of others then there Might be some glory in it, but, It in vanity, pride and vain show, ow does this honor turn into dust! This ts tho way some of us thik in DELAWARE. YOUNG COMMUNISTS. Two young sneak thieves entered the First Unt- versalist church, Williamsburg, yesterday afternoon, through a rear window, and stole the largo Bible while three | TIME, Quarter. First heat.. 40 Second heat 40 Third heat. see BSG Fourth heat. 3g 5814 11634 240 A sweepstakes for $1,000 will be trotted at Fieet- wood Park this afternoon by four horses, which promises to be of interest, THE NATIONAL GAME, White Stockings vs. Eckfords=Tho Watter Defeated Through the Muffiag of One of Their Pinyers, Of af the words of tongne or ven ‘The saddest are, “It might have veen."* ‘The celebrated White Stockings Club, of Unicago, yesterday made thelr appearance ou the Unton grounds, Williamsburg, for tho first time this season, and played with the Eck- fora Club what, but for the outrageous muMng of Swondell at second. base, would have been as fine @ game as has been witnessed this spring. The attendance was, for some unaccounta- ble reason, not so great as was generally supposed it would be, the assemblage not numbering more than ten or twelve hundred persons; but those who were present seemed to enjoy the exhibition, with the exception of the fourth inning. The betting was as a rule about even, the sporting men seeming to have great confidence in the abtiity of Martm to puzzle the Chicago lads with his pectltar style of pitching. And the event justified their expectations, for the White Stockings, like every other club that plays against the Eckfords, COULD NOw BAT HIM WORTIL A CENT, | and had he been only halt as well supported as he Bhould have been the boys from the “Polecat City” would most assuredly have leit the grounds a defeated party. As an evidence of this itis only necessary to state the fact that the Eck- fords earned four and their opponents bit two rons, Had Martin been backed UR tY ‘8 first class Infleid, such as the Mutuals ortho White Stockings have, the Jatter club would yesterday havo scarcely been able to get tne ball outside the bases dur- ing the entire game. As it was, player after ayer was put out either on tho foul fly or foul found by the orange-legged men, and even then at the chances of this kind that the Chicago jads of- fered were not taken advantage of, Ricks navin, falied to get three easy bounders which came alm into his hands. But, these three errors by Hick: pale into utter insignificance when compared with the most OUTRAGEOUS AND DAMAGING MUPFING done by Swancell at second base, but for which the Eekfords would have won the game. Swandell is one of the best players in the country, and his con- dact yesterday, although of course by no means Intentional, 1s utterly beyond comprehension, and is only owuatied by that of Ferguson tn the last Mutual- Haymakers gam At the cont sueement of the fourth inning the score stood 2 to nothing in favor of the Whites; but atthe end of tis inning it was 7 to 2, still in favor of the Chicago men, when It really should have been Eckfords 2, Chicago nothing, the former club hav- ing earned two runs, while the latter had net earned one. ‘the five runs scored by the Whites were ov- tained jn this manner:—Hodes, the first man at the bat, retired on a hot grounder fielded by Holdaworth to tirst, Woods got to first on call balls, when Simmons took pa bat and sent a hot pAblig 4 to Nelson, who picked i¢ up finely and urew it to geccnd for the purpose of mRking a double play by putting Woods, who was forced off m first, out there and then having Swandell hrow tue vail to firsk cutcng up Simmons, Nelson used on the sacred desk and & number of hymn books, The thieves were noticed by Mr. Thomas Browne, Mr. George Chambers and other citizens tn e neighborhood, who went in pursuit of them. In the chase the thleves dropped the Bible and hymn books, which were secured, and then took refuge In Battle row. did not throw the ball harder than usual; but somehow Swandell not only muffed ii, but let it get Past him clear ito rignt Oeld, vhe result of THIS BRILLIANT (?) PLAY was to give both Woods and the striker their and Tracy, who fotlowed at the bat, sent them in together by a fine lune hit. between left apd centre John Kase, Jr., came otf yesterday afternoon at the | fle.l, Now, liad Gedney possesse1 brains euoug for an ordinary ecopert block, Ho wontd fielded the bali to psiort stop, Insiead of a which he tes it fy toward third base, but it we about five fect over Nelson's head, of course, ‘Tracy camo hone, Dil the willow and sent an:ce, sate one Just over Ef worth's head, stoio to ec by: Pinkham's slow 0 “Pink” retiring at fis: After Duffy got to tard fic! u behind the bat, porsiste! tu standing aff te take the balls on the bound, and, of course, @ man like Dufty Was not long in stcallag home. The White Stock- ings had now four runs to and two men out, when veitlein Wicd his tand at the bat, He banged away in ‘olds. der to second bas y Swandeil to All: plag ing , A MOST VIOLOUS MANNER at the ball tnvee times, but without so much as even hipping tt; aad as Hicks, who was close bebin’ him, had got the ball, although not on the first bound, he Mipopne there was no use running to first, for Hicks could certainly throw him out before he could go ten steps. Insteal of throwing to first, how- ever, the Eckford catcher stood holding the ball and looking at Zettloin, The White boys called out to the charmer to raa, and atthe same time Martin sang ous to Hicks to touch nim, But Zetticin was not to be touched in that way, for he was aiready halt way to first base. icks Yan after him a short distance, and then Geliherately threw the ball so wiidly that Allison coula not get his hands on it, and Zet went clear to Second base. McAtec next got to first on called balis and started to steal to ond, Zetticin having reviously gone to third on a Wild pitch, when teks threw the bail to Swandeil, 2nd that play again inufed It, letting it go right between his Le: clean down to centre Ueld. On this throw Zettlea came home and McAteo went to second, where he was left by King going out at first base on a slow grounder to Swanlell. Tho result of such fearful mufing as this seemed to unnerve all the Eckford players, who became ag nervous as so many ren, In regard to Swandeti it should be said that the very first run ‘the Cmcazos made was on a wild throw of that player to first pasa, although he had bosiuned time enough to have run to the base with the After this disastrous inning. however, the Orange bi ae Riad (aa veaily brilliantly, Nelgon’s articular betng simply magniticent ‘The following ts the Beore! a CHICAGO, Fokrorp. LAR, T.O, A, VW. 7.0. A. 1Liipo oovonuod 1110» oo1d 18414 4415 1344 8510 0000 11496 g4ze a270 216 0000 1882 1 0003 1100 110 10 17 27 18 18 27 13 INNINGS, 1s, 21.8). 4h, BO. 6th. Th, BA. Oth, 0-0 1 o-10 0 0-6 Mir. Mokihon y game—QOae hour and forty minutes, First base by errors—! rd, one tyne: Otloage, six times. Tuns earned—Chicage oklord, A CURIGUS WILL CASE. Povcukeersis, May 29, 1871. The extraordinary will case entitled Deboran BE. Tofley against tho admtutstrators and heirs of Ira Allen, deceased, has been decided by Justice Joseph F. Barnard, of the Supreme Court. Ira allen and Wife, in their lifetime, had but one child, which was @ son, and he died about twenty years ago. In 1830 they adopted Deborah E. Somers, who resided with them up to the time of thelr deaths, In 1866 Ira Allen and his wife nad each of them a will drawn up in which one gave to the other certain por- tions of property, aud it was ap,reed that che survi- vor should finaily bequeath the entire property to the adopted daughter. In 1867 Mrs. Allen died, and On the 30th day of May Ira Allen had another will drawn giving all his property, real and personal, to the adopted daughter spoken of, who had for nearly forty years workea and toiled for his household. In 1869 Deborat Somers marricd Abraham A. Toffey, and, af:er that marriage, Allen took his will from Devorah’s possession and placed it im the pos- Session of a neighbor named Waunzer, where it remained until the 27th day of April last. On that day Mr, Ailen got up early in the morning and going to Mr. Waudzer asked for the will, saying he wished to make some changes in tt, one of which was to leave sume money to & sister in the West. The will was giveu him and he left, and that =was the Just scen of him alive, Two days after ne was found drowned io a small stream, within sixty yards of his house. ‘the en- veiope which contsined the will was found tn the crevice of a rock, while pieces of the will wore dls. covered scattered about promiscuously, none of bg belug more than the hundredth part of an iach Dn size, Plainuif’s counsel claimed that he committed Bulciae, and ine destroyed the will before drowning himself he was insane, aud therefore” incapaule of destroying tt, The argument of Mr, Thompson, on the part of the helrs, Was that on that moraing a neighbor was coming to the house of deceased to draw a lease lor the farm for a year, wich Allen the day before had agreed to givé, and at which time deceased haa told him he wished to alter his wil, 80 us to give & blind sister @ legacy; that while the voy went for Briggs, the neighbor, to draw tho ivase, Allen went at the same time to Waunzer’s for his will, that 16 might be altered at the same time, so as to carry Out all his wishes; that he told the same thin; to Waunzer, when le procured his will and startet with it for home in a direct course; that when he came to the fording place it occurred to hin that Briggs would have to write a new will, and the o!d one might as well be destroyed; that le then tore 1t up, and, proceeding to cross the stream on the stones, lost his balance, tripped on the stones and slippery moss, and , was pre- cipitated down the four feet of shelving rock and was so disabled and stunned that ho drowned, with no help near to rescue. He un- douvtedly did notintend to cut off the adopted daughter, tut to have o new will written tn an hour, which he doublless would have executed but for tho accident, which, in his infirm state of heath, was the natural soluuon of the whole mystery. Counsel claimed that the verdict of the Coroner's jury was rendered Without any eviden infinenced Reales, by the rumor that deccases’s brother had hun: him- self, and therefore self-destruction was a family trait and thatno regard shou!d be had for ti; that no incoherent conversation or couduct had been shown, and the Court could not, without proof first, infer suicide, and upon that inference Yutid aucther—to wit, that deceased was insune, in the Absence of which tuference the will could not be establisked, as it was clearly destroyed by the tes- tator himself, ‘The toliowing decision in the case was rendered by Justice Barnard:—‘T flnd that the will set forth 10 the plaintif’s complaint 1s not the tast will and testament of Ira Allen, deceased; that the said Ira Allen destroyed the . said wil with tho intention of revoking the same heiore his death; that at the time ‘said Ira Allen destroyed and revoked tho said will he was of sound mind, and notin @ state of insanity. I find, as a conclu- sion of law, that the plaintii’s complaint be dis- Missed and that the defendant’s have judgmcat; costs of both parties to be paid out of tle estate of deceased, Ira Allen.’ ‘The sum mvolved 1s $10,000, THE FILTERER’S FATAL FALL. Testimony of tho Eagineer—Cause of tho Ac- cident a Mystery. The circumstances atteading the death of Deidrick Kruse, who was fataliy, injured three or four days ago by a singular explosion that occurred in the sugar refluery of Messrs. Brupjes, Ockerahausen & Co., Washington street, was partially Investigated yesterday before Coroner Keenan. The accident is aremarkable one indeed, a3 will be seen by the testimony of Martlv C, Corsa, of 299 West Houston street, tho engineer, who testi- fied as follow 3:— He is engineer in the sugar refinery of Messrs, Brunjes, Ockershansen & Co., Washington street, and has been employed thers for moro than five years; the duty of deceased was to FILTER THR SUGAR LIQUOR, and watch ana seo that it was properly running through the prpes; this was bis principal duty, and, } is supposed, that atthe time he met his Injuries @ Was 80 engaged; when found he was lyin; alongside =a cistern containing charcoal, and, from the ap co Of =the cise tern, he mug at the timo have been in the act of ti ged in it, when the bottom was forced out, and the eoncussion produced thereby must Lave caused deceased's aria to be caugnt in one of ihe Pipes leading into tt, which became de- tached, and deceased, 1 19 en fell to tho floor; the height of the cistern where deceased was ig about five sect. AR CALLED FOR TEL?, and was taken down stairs by some of the men; 4 | physician was vent for, who, after dressing the wounds, ordleredy deceased to be sent to the hospital. In reference to the cause of the accident the witness said, ‘Deceased could not explain it, it being tne first of the kind that ever happened, and that we have ever heard of as happening; it 1s generally supposed that some foul air ust have been generated jn the cistern and caused the explosion; decea was thoroughly conversant witn tne workings of the re- uery. ‘The investigation is not yet conolndea. UZ CARROLL'S GARY. The retains of an imiant of recent virth were yesterday found in the vault of premises 58 West Forty-sixth street, by Mrs. Gorman, living at the above namber, Elizabeth Carroll, a single woman, living in the house, is the mother of the child, to whieh she claims to have given birth while in the outhouse. The girl’s relatives refusing to keep or do anything for her, she was attended by Dr. Raborg, aud by his advice sent to Bellevue Hospital for treat- ment, where she will remain under survetilance till Coroner Keenan can make an investigation, Her obild was sent to the Morgue 30, 1871.—TRIPLE SHEET. THE COURTS, UMTED STATES CIRCUIT COUNT. A Patent Suit. in the United States Circuit Court yesterday Judgo Blatchford rendered his decision im the patent re- frige ator case of George ©. Roberts vs. Sewall V. Dougo and Jacob Varian. The Judge decides that the bill be dismissed with costs. The Insurrection In Cuba. It was ex pected that the trial of General Jordan, Who has been mdicted for aiding and abetting the insurrection In Cuba, would have been called on yesterday, but it has gono over iua¢initely. UNITED STATES COMMISSIONERS’ COURT. Alleged Mutiny and Viracy on the High Seas. Before Commissioner Shields, The United States vs, Murlivel, Shea, Fitzpatrick and Others.—The defendants, eight in number, Who have becn charged with attempting to mnrder A. R. Durkee, the captain, and Hiram McKennan, the mate, of the British ship Manitoba, on a recent voyage from Cardifl, Waies, to New York, were to have been examined on that accusation yesterday, The maa- date for the commencement of the proceedings has orrived from the State vepariment at Washivgton; but as another charge, tiat of piracy, has heen preferred against the deiendants by Com- inissioner White the whole proceedings wore ad- jou: ned nil W ednesday. when, upon the arrival of a secoud mandate froin Washisgton in reierenee to the alieged piracy, the iaquiry upon both brancnes of the caso wil be opeuca before Commissioner White. SUPAEME COURT CHAMBERS, Decisions. By Judge Ingraham, Bedford el al. vx Chittenden,—Memoranda for counsel. In the Matter of the Application af George Price Jor Money, &c.—Report confirmed, Mari et al. vs, Brown et al.—Motton denied, By Judge Cardozo, In the Matter of the Petition of John F, Galla- gher.—Order settled, Tapscott vs Morgan.--Same, Join Leroy vs. The Brookiyn Datiy Eagie.—Same. Eiward Roverts vs, Moratio N. Gray.—Mouon denied, without costs, By Judge Van Brunt. Thomas Chambers vs. Daniel A. Baldwin.—Judge ment for the plaintur, SUPREME COURT—3PECIAL TERM. Decisions. By Judge Sutherland. Mosbach vs, Matheé; et al.—Judyment for plalntin on demurrer, with costs. Myers et a). vs. Levy.—Judgment for defendant on the demurrer, with costs, Vose vs Miiwaukee and St, Paul Railway Com- pany.—Judgment for the plaintii® on the demurrer, with costs, COURT OF OYER AND TEAST HER. Before Jutge Cardozo. This court met yesterday morning, but there being Tho Causes ready for tral it Was adjourned tll this morning. COURT OF COMMON PLEAS—SPECIAL TEAM. Decisians. By Judge Joseph #. Daly. Rosenverg.—Motion granted, —Motion denied, ig*.—Mouon granted, Douglass vv, Dougiass.—Mouo0n denied, Horwite Morwilz—Proof of adjournment needed. MARINE COURT—PART 23. Decisions. By Judgs Gross. Hitler vs, Westropr.—Judgment for plaintif, $155 $1 and cosis; 325 allowance, furner vs. Geuean.—Disconunued, with costs to defendant. Hughes vs. Neweomd & Arlington,—Jadgment for Plaintuf, $453 22 and costs; $35 allowance. Bunn ela, vs. Shaw et ai.—Judgment for plain- tif, $791 53 and costs; $25 allowance. Hardy vs, Greig.—Judgment tor plaintiff, $336 50 13; $26 wllowance. sch Vs. The American Power Press Manufae turing Company—Tried; decision reserved. Horchoter vs. Zin. decision reserved, Peyser et W, vs. Roliack et ai.—Motion to vacate attachment; decision reserved. MARINE COURT—PART 3. Decisions. By Jadge Joachimsen, Sour vs. Heitzmai.—Trial by Court, Judgment for plainti@’ for $267 63 aud costs, and $25 allow: Ce. O'Brten vs, Valentine.—Trial by Court. Jadgment for plaintiff for $170 64 and costs, and $25 allow- ance. Groth vs. Neromeyer.—Trial by Court. Judgment for piaintiff for $332 11 and costs, and $25 allow- ance. ~ Roberts ve, Locko0d. Ment for plainud for allowance, Slowe vs, Winkens.—Dismissed by default, with costs aad $25 allowance to defendant, AicAdam vs. deVeany,—Setuled, COURT OF GENERAL SESSIONS. Rofore Gunning 8. Bedford, City Judge. ‘Thereswas a large calendar of cases prepared for trial yesterday, but Assistant District Attorney Sullivan was only able to bring two prisoners belore the jury, owing to the abscnce of witnesses. Thomas Sullivan was placed on trial, charged with stealing thirty dollars on tne 39th of April from William Park. The accused was not seen to take the money, and after proving good character the jury rendered a verdict of not gul-ty, Joseph Retitich was also tried upon a charge of felonious assault and battery, the complainant, James Horn, stating that while ho was on nis way home upon the night of tho 6th inst. he accidentally shoved against the defendant, who etabbed him in the side with a knife. The accused denied the chargé, and swore that Horn kickéd his wife, who was in company With nim and another man, As there was @ legal doubt in the case Rehtich was acquitted. SENTENCE OF M’NEVINS, THE CONVICTED MURDERER. This morving Judgo Bedford will pass the seu- tence of the iaw upon William McNevi who was convicted before him last week of murder in the first degree, COURT CALENDARS—THIS DAY. UNITED STATES District CourT—ADMIRA}TY Inquest by default, Judg- 253 35 and costs, and $25 CaLENDAR.—Held by Judgo Blatchford.—Nos. 191, La et al. v3. ie Ship Hibernia; 36, Rivera ys, Wilder; 203, Lawson vs. ‘The schooner Hunter; 186, Meyer et al. vs. Tho Steamer Newpert; 188, McNally vs. Meyer et al.; 150, Brown ect al, vs. The Bng Annie Lindsay; 37, MoKay va, Tho Sloop Fashion; 72, Durnam vs, 1,266 Vitriied Pipes; 140, Lace et al. vs. The Schooner City of Bal- timore; 204, Tne Phoonix Insurance Company ys. ‘The Steamtug Gratitude et al. OYER AND TERMINER AND SvPREWF CourT—Crr- curnm/’art 1—Held by Judge Cardozo.—No circuit calendar. Oriminal business, SUPREMR CourtT—SPeEciaL TerM—Held by Juago Sutherland,—Case on, Supreme Court—CuaMBrrs.—Held by Judge In- —Nos, 159, 165, 177, CounT—Triay TERM—Part 1—Held by Judge Shea.—Nos, £939, 6955, 0001, 6008, 6007, 6013, G014, 6015, 6019, 6020, 6022, 0024, Part 3—Hela ¢ Joachimsen.—Nos, 5504, 6811, 4794, 6362, 6864. Held by Judge Gross—Nos, 5772, 6470, 6611 seee va. Wallace, BROOKLYN COURTS. SUPREME COURT—SPECIAL TERM. Snit Against Leather Me:chanis. Before Judge Gilbert. Crowbridge and Shaller vs, Allen and Cum- mings.—This action was brought inst the de- fendants, who are leather merchants in New York, to recover $28,000 balance upon a running account, extending from 1805 to 1870, including transactions amounting to about $600,000, These transactions are alleged to have been made by the jnnior partners of the firms without the knowledge of the sentor partners, who were alone responsible, ‘There were no entries of the transactions, and the claim was made upon such miscellancous memo- randa and check books as cowid be found by the laintits, Many or the checks of the defendants’ rm were lost, and it ig said that owing to this alleged defatcation Crowbridge committed suicide and Cummings absconded. The case was sent to a referee. Dissolution of, Partnership. Reeny vs. Clarke @ Carvou,—This 13 an action for the dissolution of a partnership, The plaintiff and defen ants are engaged in business as manufactur- ers of copper goods in New York, and formed tno “partnership for nine rn With @ capital of $30,000, foe plaintit® beought his action for dissolution on the ground that the objects for whiok the partnershi| ‘was formed could not he attained, as ali the capital ‘was sunk in machinery, and it required @ jarge sum more to carry on the business. The plaintim was appointed receiver, and he now applies to the Court for instructions as to the sale of factory lease and machinery of the partnership. The sale 1s opposed Mrs, Carroll, one of the defendants, on the ground that there is a motion pending to change venue to New York, and also that there ls no necessity for aclling at this time, Further hearing adjourned to ‘Thuraday, June 1, by Judge Gilbert CENTRAL RAILROS IEW YORK Important Decision by Commissioncr Plearoa- ton—Scrip Divideads Issuzd by tho New York Central Railroad Company Sub ject to Internal Revenue Taxes. WASsHTNaroN, May 29, 1871. The following decision ts announced this aftere noon by the Commisstouer of Inter Treasu INTERNAL Reve Wasitrx Jonny M. BAILEY, Collec Fourteenth district, New Yori: Sin—Ibo following decision is anne the valteity of an internal rev againstthe New York Central on certain amounts of money represeatea by tain interest certificates tssued by said company: ‘Tho facts are as tollows:— On the loth day of December, 1868, the New York Central Railroad Company, by tts nly anthorized Board of Directors, adopted the following resola- uons:— Whereas this company has bitberto expended of Its earn- Inge fox the ing and equipping {ts road, and fu the purchase of rral estate and other properiies, with ew Ui yorexsa of {i$ tewiie, moneys eyval in amount f thy oapital slock of the company; " iollers of the eompaay ere ene 2 Sxpenditure aud to roimoucsomnent of ihe samme at some conveuient fulare period; now there fore Resolved, That a cert treasuser of th{s company, bs hat auch Alock ral znd by the president and sei! to the stookhoulers Rev- erally, dect Ider t4 entitled to eighty por eeut of th x held by him, able ratably wi funder thts reso its future carn ‘ates and times pald 9 u ares of the capt atock of the company, wid that certificates may be, a& the option of the company, convertinie Into stoak of the company whenaver the company shall be authorized to ine sits capital stock Lo an amount suilicieut for such eon version, Resolved, That rub certificates be delivered to the stook- holders of ihe company at the Unton Trust Company, ia the city of New York, on prescatation ot thelr certiticates of stook, and that thé receipts provided for in these resolutions shall be encore on the stock onrtijeates, Under the autnority conterred by these resolutions Sd certificates were issued in tue following for The New York Central Railroad Company, No. —— In- terest Certificate. Unier aresciuiion of the Board of Dircetors passed De- cember 19, 1468, of which the above isa y, the Naw York Central Ratiroad Company hereby certit the holder of —- shares of the sald company, is : atably with tue other inder Tesulution, at the pigasure of the company, out of ta future earnin: with divilends thercon, at the samo rates times as dividends shall be pald upon the shares of the cap tal stock of wall company. ‘This cerittloats may be transferred on the books of the company on thi render of tho certificate. ja Witness thercof the sal'l company has cansed this corm tiicate to be signed by its President and Treasurer, this 19th day ot December, 1868, President. ———, Treasurer. Twat Non ——= do hereby sell, mast For a valable consid ‘and transfer all Interest in tho above certificate (o——-, a do herely irrevocably, appoint ———, allowing ——= 10 Same eutto a transfer thereof on the books of the raliroad comp: therein mentioned. 1n May, 1859, the Legislature of the State of Now York logalized the issuing of these certidcates and authorized thelr conversion Into stock of the com- any, but no such conversion has ever been made, ho capital stuck of the company at the time thess resolutions wero adopted was $28,795,000, and for eighty per cent of the same, being $24,038,000, nter- est certiiloates, in the form above described, were issued, On the 2d of March, 1870, the Assessor of the our. teenth Interval Revenue district of the State New York maite an assessment inst this ratiroa: company, founded on the interest certificates. was an assessment of five per centum on $23,936,090, muking a tax of $1,151,800; he added, as penalty for failing to make @ return under section 122, $1,000. The entiro assessment was, therefore, $1,152,800. It is the validity of this assessment that is now un- der consideration. Did the Jaw authorize tv? There was an error in assessing the penalty of $1,000, That was not an assessable penalty, but one that can be recovered by some appropriate sult or pro- ceedings. The question Is as to the tax $1,151,800. Was tin accordance with the law? The authority for tho tax is found In section 123 of the act of Juni 1864, a8 amended July 13, 1966. That section ts in these words:— Sx, 122. And be it further enacted, That any raflroad, canal, turnpike, canal navigation or slack water company, Indebted for any money for which bonds or other evidenced of indebtedness have peen issued, payable in one or more yearaafter date, apon which intercst is etipulated to be paid, or coupons representing the Jntersst, or any eich coms ‘any dividend tn sorip or money. pany may have declare due or parable to {ts stockbolters, including none residents, whether citizens or aliens, as part of the earnings, profits, {income or gains of suoh company, and all protta of such company carried to the necountof any fund of used for conatruciion, shall be sub- Ject to and pay a tax of five per centun on the amount of all sph interest oF coupons, disitenda or, prods, whenever and wherever the same shall be payable, an\ ‘to whatsoever ay be payable, Including non- alte anid companies 2 deduct and withhold from pay- nents, On account of Interest or coupons sod ividends due and payable, as aforesaid, the tar of” five per centum, and the trqasurer, of said company, abail discharge said comy from that'amount of the dividend or interest or coupons on the bouils; or evidences of Indebtedness #0 held by any per- or party whi except where said companies m have contracted otherwise. And « list or made nud rendered to the assersor nt asscasor on or before the 10th day of the month following that in winch sald interest, coupons or dividends become dne and payable, and as often as every aix mont z shall contain @ true and faithful amount of tax; ana there bull uration of the freaideut or tre: under oath oF Adivmation, in form an manner ax inay be prescribed by the Commuftstouer of Internal Revenue, that the sume con- tains a trae and faithful account of sald tux. And for any dering such list or return, with the the payment of the t King ancl: detault # aking OF rendering the ta or anyypart Eheroof, as aforesid collection of the tax and penalty shail Ue maa:te according to the proviatons of the Jaw in other cuses of neglect orre- as examining thts assessment to see If it Is in ace cordance with twis law it 13 pertinent to inquire upon what basis these interest certificates were issued, and whether tnat basis was sudject or not to ‘the tax of tive per centum under the requirements of section 1°2, above quoted. To answer this in- Guiry, we find that tho Board of Directors of the New York Ucntrai Railroad Company, on the 19th day.of December, 1868, stated In the following reso- Jntion, in clear and precise terms, what these inte- rest certificates ropresente!, viz,:— Whereas this company bas hitherto expended of its earn: 4s, for the purpose of constructing ant eynipping its rowd in the purehags of real estale aa other properties, with jew to tho increase of Its traf al 12. rat to elgnty per cent of the eayit mpany; and whereas Yhe severa! shareh are en Utled to evidence of such exp: mo semen f the same at some convenient future period; vow, there ore, Resolved, Bhat acertificate, atgned by the graritept ana troasurer Of thiq company, be issued to thé stockholders severally, doclaring that fuck wlockholier ts entitied to gigi, gorcont of the amount of the capital k held by m0, Theso interest certificates, fherefore, represent pioneys, earnings of the Now York Central Railroad, Mich had been received from time to timo, and had been cxpended by tho company, but no acknowl- edgment of such earnings had ever been declared until this regoiution of the Board of directors of the 19th of December, 1863, which was adopted, It appears, also, that eighty per cent of the capital stock of this company, amounting to $23,036,000, moueys which were the earnings of the road, had been expended. There ts no doubt that amount of money had been tn the Lands of the company, aad if still in {ts possession would be liable to the tax under section 122, above quoted, Further, tive tax slioult have been upon these earn- ings, from time to time, as tiey acerued. They have, however, been expended, and they are now represented by these latere-t certificates, Do the facts of the expenditare of this amount of $23,026,000 and the jssue of these interest certifl- cates to represent it relieve the New York Central allroad Company from the obHyation to pay the amount whioh Is clatmea under secuon 12.7 These moneys, naving ‘once been in tne possession of the compat 38, created an obligation to pay the tax on thei, which} under the require. inents of the second clause of that section, required a satisfactory account to be rendered to the Assessor or Assistant Assessor ro that obliga. tion could be cancelled. Nosuch account was ever rendered, and it ls, therefore, dcolared that tue ob- Hgation of the Ne ¥ York Central Rattroad ne rr to pay the tax on the original earuings of $25,0) 000, and pow represented by these interest certificates, 18 not impaired by their tssuoe, but is of full force at the present time. You will, accordingly, notify the President of the New York Central Kailroad’ Com- pany of this decision, and will at once proceed to collect the tax of $1,161,809, which was properly assessed. Very respectfully, A. PLEASONTON, Commissioner, RAVAL OADzRS. Jaeutenant Samvel Beldon has been ordered to the Hydrographic OMce, and Chief Bugiieer Edward Farmer has been detached irom the Bostou Navy Yard aud placed on waiting orders, PortTsmoura, N. H., May 29, 1871. Rear Admiral Tayolor arrived at the Navy Yard to-day to sorve as j2age advocate im the cours martial for the trial of a sailor for desertion from the United States ship Ticonderoga, which. vessel 1s in the Cowes harbor, waiting orders, Captain Brad- ford and othess’ wil! corfstitute the court for tha ‘tri of this and other cases, ‘ARMY ORDERS, ‘in McOtre, of the Army Commissary Gene. rarsloniee, nas been ordered to proceed to Carlisic barracks to make a@ detailed inspection of subsist. enee stores at that post, and to report to the Com- missary General their Ce and condition, and what disposition should be made of them. ACCIDENT ON THE NEW HAVEN RAILAGAB, Port OugsteRr, N. Y., 29, 1871. The down noon express train on the New Haven Railroad to-day struck.& Wagon, contaming Mr. Join Milex, a Well known grocery merchant, who had @ leg and arm broken and was otuerwise In- jared. ‘ibere 13 reason to hope that his Inar.es will Not prove fatal. A young man named Hinman was slighty injured. The horse drivan by Mr. Miller was kuled,