LAW REPORTS.
Criminal Business.
COURT OF GENERAL SESSIONS.
before Recorder Hoffman.
Assistant District-Arrorney Robert C. Hutchings for the people.
John Wyman and Lizzie Beridan were tried for grand larcent yesterday morning, the indictment charging them with stealing $200 from a discharged soldier.
Uriah Dott testified that he had served three years in the army but had been recently discharged and paid off: he came to the city and staid at the Solderis' Home in Howard-street; one evening in March last, complainant was sauntering up Mercer-street, when he met the prisoner, John Wyman, and went with him to a saloon to take a drink ; at the saloon Wyman introduced him to the female prisoner, and the whole party took a hack and drove around the city to see the sights; when he got into the hack complainant had $200 in his pocket, when he left the hack his money was gone.
On cross-examination, witness stated that he had been drinking a good deal, and that he left the hack several times, and went into various saloons and houses.
Thomas Norton, the driver of the hack, testified that he took the party out for a drive; they rode around for several hours; part of the time Wyman, the prisoner, rode on the box with witness; Wyman told witness that the complainant had some money with him, and he thought he could get it out of his pocket before they got through.
Wyman was convicted, and the woman acquitted.
PROMPT JUSTICE.
James Mullen, an English pickpocket, was brought on to plead to a charge of grand larcent from the person. Mullen had only been in this country about three weeks. On Wednesday last prisoner went to Trinity Church, where a large number of spectators had assembled to witness the funeral of Brig.-Gen. Winthrop. Pressing through the crowd he pushed Capt. McGowe, of the regular army, and as he pushed him he grabbed the Captain's watch and endeavored to run away. The captain, however, seized him, and, in spite of a blow from the prisoner, held on to him until a policeman relieved him of his charge. The watch was found upon Mullen's person; and the same afternoon he was taken before Justice Dowling for examination. Understanding that Capt. McGowe was obliged to leave the city soon, Justice Dowling committed Mullen for trial, and the same evening sent the papers to the District-Attorney's office. An indictment was found against the thief at 11 o'clock yesterday morning, and at 12 o'clock he was arraigned and pleaded guilty. Recorder Hoffman said to the prisoner that he was determined to make examples of all men of his class, viz: foreign ciminals, who come over here for the express purpose of robbing our citizens, and he should therefore send him to the State Prison for five years. Thus, in twenty hours after the commission of his crime, this man was on his way to the State Prison.
The Court adjourned until Monday morning.
Supreme Court Decisions.
CHAMBERS—APRIL 13.
By Judge Barnard.
John W. Siney vs. The New-York Consolidated State Company.—The motion is granted.
Virginia Moneuse vs. Eli Moneuse.—The report is confirmed.
In the Matter of the Assessment for the Regulating and Grading of Eightieth-street.—The motion is denied.
The People ex. rel. Robert J. Livingston vs. Douglas Taylor. Commissioner, &c.—I see no reason to change my former decision; the motion is denied.
In the Matter of the Application of the St. James Church for a Mandamus vs. M. T. Brennan, &c.—The motion is denied.
Sarah Royce vs. Katharine C. Anderson et. al.—Motion denied.
Jonathan Ackroyd vs. Edmund Ackroyd—The motion is denied.
Superior Court Decisions.
SPECIAL TERM.
By Chief-Justice Robertson.
Andrew J. Wood vs. Antonius Aranguslen.—The motion is granted.
Joseph Lux vs. Christian Brod.—The order is granted.
B. S. Solomon, &c., vs. John. O. Higgins.—The proceedings in this case are dismissed as to the defendant Higgins.
Daniel D. Bell, Executor, &c., vs. John J. Bell et al.—The default is opened, and the cause restored to the calendar.
James Flanagan, &c., vs. Peter Demarest.—Judgment against the plaintiff, dismissing the complaint.
Thomas J. Lord vs. Abraham B. Bush.—Judgment for plaintiff absolutely.
By Justice McCunn.
James Henry vs. Addison G. Jerome, Jr., et al.—Judgment for the plaintiff for $34,110, with costs. The findings of fact are with the Special Term Clerk.
SPECIAL TERM—APRIL 11.
By Chief-Justice Robertson.
Wm. Mulves vs. John H. Collett; motion granted. Julius Hess, &c., vs. Ezekiel S. Lockwood; motion granted without costs to either party. Geo. Anfert vs. Austin Busch; the attachment is discharged on plaintiff's paying the Sheriff's fees, and the action is discontinued without costs to either party. James Cox vs. James Sheedy; the orderis granted. Charles Carter vs. Andrew Clarke, &c.; the issues must be framed and the plaintiff must have four days in which to serve amendments to those proposed by the defendants, and two days to notice the same for settlement before the Court, if they are disagreed to.
By Justice Mesell.
The Congregation Shaarl Hashomin vs. William Haliaday.—Judgment for plaintiffs, finding, &c., in Clerk's office; Katharine C. Anderson vs. Sarah Jones; the proposed case is settled as amended; the proposed amendment, substituting the minutes of the stenographic reporter is disallowed. There are exceptions which require only so much of the evidence as is necessary to a decision of the questions of law.
By Justice McCunn.
Henry Hornstein vs. The Mayor of New York.—A new trial is granted, costs to abide the event.
Court of Appeals.
April 12—Afternoon Session.—No. 119. Merritt vs. Walsh. Argued by Mr. D. A. Hawkins for respondent, and submitted under the rule.
No. 120. Duncan vs. Stanton. Passed.
No. 121. Beltington vs. Wagoner. Argued by Mr. Francis Kernan for appellant, and submitted under the rule.
No. 122. Farmers' and Citizens' Bank of Long Island vs. Sherman. Argued. Mr. J. M. Martin for appellant; Mr. C. W. Sanford for respondent.
No. 2. The People vs. Bransby. Submitted by W. H. Gifford, District-Attorney, on the part of the people, under rule No. 23.
The following order was made and directed to be published:
Ordered. That an additional term of the Court of Appeals be and the same is hereby appointed to be held at the Captiol, in the City of Albany, on the 13th day of June, 1865.
Note.—The regular term will commence, as provided by law, on the third Tuesday of June; so that, for practical purposes, there will be a continuing term commencing on the 13th of June. Notices of argument and notes of issue for the special calendar must be given for the commencement of term—the 13th of June, F. A. TALLMADGE, Clerk.
Proclamation made, and Court adjourned to 8th of June, at 9 A. M., for consultation.
Decisions of the Court of Appeals in causes argued and submitted at the January Term, 1865.
Judgment affirmed with costs—The People vs. Kennedy; Simpson vs. New-York Centrla Railroad; Sands vs. Campbell; Lounesbery vs. Snyder; Hubbard vs. Briggs; Brauvelt vs. Woodworth; McWilliams vs. Mason; Matthews vs. Rice; Salter vs. Ham; People ex rel. Bartlett vs. Medical Society of Erie; Smith vs. Beattie; Wood vs. Seeley; Miller vs. Lockwood; Burns vs. Bryant; Brown vs. Leavill; Peterson vs. Chemical Bank; Cronkhite vs. Wells; Townsend vs. Stearns; Mayor of New York vs. Second-avenue Railroad Company; Petit vs. Shepherd; Demorest vs. Dare; Salpe vs. Elsenpelt; Jackson vs. Roberts; Belol vs. New-York Central Railroad; Bank of Saline vs. Atword; Boyce vs. Brockway; Smith vs. Paton; Doolittle vs. Dininey; Patterson vs. Phelps; Moses vs. Blerling; D'Arrican vs. Mann; Same vs. Mann; D;Muinville vs. Mann; Holmes vs. Carley; Robbins vs. Pitts; White vs. Nelits; Bakeman vs. Talbot; Dayton vs. Borse; Murray vs. Swift; Same vs. Walker; Same vs. Lyman; Williams vs. Townsend; Parker vs. City of Syracuse; Siltes vs. Howland; Scoliard vs. Bissell; Miller vs. Westcott.
Orders affirmed with costs—Underhill vs, Blydenburgh; Same vs. Same; Same vs. Same; Same vs. Same; Same vs. Johnson; Same vs. Same; People ex rel. Bullard vs. The Contracting Board; Kirby, &c., vs. Fuzzerald; Sands vs. Harvey.
Judgments reversed, new trial ordered, costs to abide the even:—Bell vs. Day; Price vs. The Lyons Bank; Benton vs. Martin; New-York Exchange Company vs. De Wolf; Robert vs. Bonnell; Tobias vs. Ketchum.
Judgments affirmed with costs and damaged—Mead vs. Bunn, 10 per cent.; Field vs. New-York Central Railroad, 10 per cent.; Daly vs. Carolus, 10 per cent.; Woodruff vs. McGrath, 3 per cent.; Benedict vs. Ocean Insurance Company, 5 per cent.
Judgment affirmed, record remitted to Supreme Court, with direction to Sessions to pass sentence anew—The People vs. Walters.
Order of General Term reversed, and Surrogate affirmed—Mount vs. Mitchell.
Order for new trial reversed and judgment on report of referee affirmed with costs—Edmonds vs. Barton.
Judgment reversed and the proceedings remitted to Supreme Court, with directions to dismiss the writ of error—Weed vs. The People.
Judgment affirmed with costs and modified by striking there from the provision as to costs against judgment creditors—Dimon vs. Hazard.
Order reversed and judgment on verdict affirmed with costs—East River Bank vs. Hoyt.
Judgment of Supreme and County Courts reversed with costs, and judgment of justice affirmed, with order for the restitution of what the plaintiffs have lost by means of the said judgments reversed—Third Great Western Turnpike Company vs. Loomis.
Judgment reversed, with costs, and judgment for plaintiff, and defendants to have twenty days to answer on payment of costs—McCartney vs. Bostwick.
Judgment of General Term reersed, with costs as to defendants, Stephen Crocker and Edward A. Bissell, and that of Special Term affirmed, and judgment affirmed, with costs, as to other defendants. Judge Wright to settle decree—Crocker vs. Crocker.
Order granting new trial affirmed, and in accordance with plaintiff's stipulation, judgment final for defendants, with costs. Benedict vs. Huntingdon.
Judgment affirmed, with deduction of one-third of amount found by referee due to plaintiff, no costs to either party on this appeal. McDougal vs. Cooper.
Judgment affirmed and record remitted in Supreme Court, with directions to remit same to Kings Country Over and Terminer, with directions to pass sentence anew—Keany vs. The People.
Judgment reversed, and judgment for plaintiff on report of referee, with costs—St. John vs. Roberts.
Judgments of Supreme and County Courts reversed, and judgment of Justice affirmed, with costs—Burnham vs. Butler.
Judgment of Supreme Court and Over and Terminer reversed, trial and conviction deemed regular. Record directed to be remitted to Supreme Court, with directions to Over and Terminer of Livingston County to sentence prisoner to suffer death, &c., and be confined in state prison at Auburn at hard labor until such sentence shall be inflicted—McKee vs. The People.
Judgment of the Supreme Court affirmed—record to be remitted to that court, to the end that it may be further remitted to the Olsego Over and Terminer, with directions to proceed upon the indictment according to law—Cyphers vs. The People.
F. A. TALLMADGE, Clerk.
A REmarkable Piece of Mechanism—A number of Union mechanics, from the rebel prisons, now at the hospital of the Union Volunteer Refreshment Saloon, brought with them from Dixie a piece of their handiwork, well worth special mention. It consists of a clock, made by several ingenious fellows, to while away their weary hours, at Salisbury, N. C., during their imprisonment last Winter. The main-spring is made from the blade of a sabre which once belonged to Stonewall Jackson. The hair-spring and balance-wheel were taken from the telegraph-office time-piece at Andersonville, Ga. The hands are made of a roasting-fork from the kitchen of Vice-President Stephens. The wheels are made from the mountings of carriages, &c., of prominent Southerners. The pillars which connect the frame are made of a a ramrod, and nearly all the parts are taken from something picked up in the Confederacy, and have more or less romance attached to them. A saw used in constructing this interesting little piece of mechanism was made of a table-knife, and files, jack-knives, &c., used in making rings, were often called into requisition by the anxious workmen. Should this meet the eye of any of the returned prisoners who were patients in hospital No. 2, it will remind them very forcibly of A. H. and his "perpetual motion."—Philadelphia N. American.
A Year of Storms—The present year is thus far marked by violent and unusual storms. In India, the terrible cyclone that destroyed so many lives was the precursor of other convulsions of nature throughout the world. In Scotland, the severity of the Winter and depth of the snow were very severe and remarkable. In our own land, the Spring freshets were attended with great loss of property and of life. On the English coast, the Winter storms wrecked many a vessel, freighted with goods and precious lives, and in February last a most destructive flood visited the Mauritus; torrents of water rushed down the mountains about Port Louis with a fury known only to tropical climes, and before evening the water was five or six feed in depth in the commercial part of the town; ore than half a million dollars' worth of property was destroyed, and many lives lost. Recently we have seen the same turbulence of nature manifested in the breaking up of the ice on the St. Lawrence at Montreal.
MONETARY AFFAIRS.
This was a close holiday on the Stock Exchange and in the Gold-Room, for Good Friday. The Banks were open as usual to 3 o'clock P.M. but no large amount of business was done at any of them down town. The Government Stock Brokers on Wall-street were also comparatively idle. The advanced quotation for U.S. 5 20s by the Halifax steamer caused sellers "to arrive" to move with caution, and prices were 1⁄2@3⁄4 per cent. better than the lowest sales of last night. The transactions were at 1061⁄2@107 per cent. Other Gold-bearing Stocks were about the same as yesterday. The long 6 per cents of 1881 are scarce on the Street. In Gold, the Street sales were at 1451⁄2@106 per cent. In the Railways, Erie 701⁄8@703⁄8, and other descriptions firm in proportion.
We take pleasure in giving place to the following communication in reference to the late Mr. Rives, whose foreign investments were referred to a few days ago. No injustice was intended by our animadversion on a telegraph item which attracted our notice, because it referred to a gentleman whom we had regarded while living as a good friend of the Government ot which he owed his fortune.
Commissioner Lewis, of the Internal Revenue Bureau at Washington, has written the following letter relative to the returns of dividends in the pending assessment of the income tax:
Office of Internal Revenue,
Washington, April 11, 1865.
Sir: I deem it proper, in view of the pending assessment of the income tax, to call your especial attention to those changes in the 116th and 117th sections of the Revenue Law which relate to the tax upon income derived from bank dividends, interest upon railroad bonds, &c.
Under former laws you will remember that income derived from these sources, upon which a tax had been paid directly to this office, was deducted from the gross income of the tax-payer, while by the act of March 3, 1865, it is provided that, in ascertaining the income of any person liable to an income tax, the amount received from institutions whose officers, as required by law, withhold a per centum of the dividends made by such institutions, and pay the same to the Commission of Internal Revenue, or other officer authorized to receive the same, shall be included; and the amount so withheld shall be deducted from the tax which otherwise would be assessed upon such person.
Although sections 120 and 122 clearly contemplate that the government shall receive five per cent. of the whole amount paid out by any of the companies enumerated on account of dividends or interest upon bonds, it has been contended by some companies that as they were merely authorized and not required to withhold the tax from such dividends or interest, it was competent for them to pay the tax and charge the same to their expense account, and make the payment to the stockholder or bondholder free of tax. The result of this construction is to give the government $5 for every $100 paid to the stockholder or bondholder, instead of $5 for every $95 thus paid.
This view has been insisted upon by some companies, and they have consequently refused to withhold the tax from their dividends, and have paid to this office but 5-105 of the amount actually appropriated to their dividends, instead of 5-100, as is plainly intended by the law.
Where any company has thus refused to withhold the tax from its dividends, it is clear that the provision quoted above from section 116 has no application, and you will therfore be particular to inquire as to this point, whenever any taxpayer claims a deduction from his income tax upon this account. If it appears that the tax has not been withheld the deduction should not be allowed.
It should be borne in mind, however, that it has been the practice with some companies to declare their dividends nominally free of tax, while in reality the tax has been withheld and fully paid to this office; that is to say, if the stockholder has received $95 and the government $5, or if the stockholder has received $100 and the government $5.25, the tax has been practically withheld, whatever name may have been given to the transaction. If, on the other hand, the stockholder has received $100 and the government but $5, the tax has not been withheld, and no deduction should be allowed. The same principles will apply to the case of dividends paid prior to the passage of the act of June 30, 1864.
If you are unable to ascertain the manner in which payment has been made by any institution to any of its stockholders resident in your district, you can obtain full information by communication with this office.
Very respectfully,
JOSEPH J. LEWIS, Commissioner.
The Late John C. Rives—British Consols.
To the Editor of the New-York Times:
In the column of the Times devoted to monetary affairs, appeared a most unust animadversion on the character of the late John C. Rives, of Washington, in connection with transactions in English Consols, which should be corrected, and I beg to state that whatever may have been his motive for making the investment as therein stated, it was done before this war came upon us, before investment in government stocks could have been considered an evidence of patriotism, and before he, or any one else, had any fears for the safety of the Union, or lack of confidence in its self-sustaining power. No one during the way had greater confidence as to its successful termination, and no one, according to his means, contributed more munificently than he, directly and indirectly, to its successful prosecution. Let me add, that his donations for patriotic purposes amounted to many thousand of dollars, and his well known solicitude for the personal weal of the sick and wounded soldiers and their families, in and around Washington, are matters of public notoriety, at least in that city; and had he been a man desirous of letting his right hand know what his left did, praise of him would have been as universally chanted as had the same of more wealthy men who have done less. To conclude, J. C. Rives has been heretofore rightly esteemed as a sterling, confiding patriot, and was as free from sordidness as he was open, frank and honest in all his sayings and doings.
De mortus nil nisi bosum.
BANKING AND FINANCIAL.
Howes & Macy,
(Formerly Officers of the Park Bank,)
Bankers, 30 Wall St. N.Y.
FOUR PER CENT. INTEREST ALLOWED ON DEPOSITS.
Persons Opening Accounts may Deposit and Draw as they please, the same as with the City Banks, and will be allowed Interst on their daily balance at four per cent.
Collections made upon any part of the United States or Canada.
Orders for the Purchase or Sale of the various issues of Government and other Stocks, Bonds, and Gold, promptly executed for the usual commission.
H. J. MESSENGER,
BANKER,
No. 139 Broadway.
7-30 LOAN AGENCY.
Four Per Cent. Interest allowed on Deposits, subject to check at night.
GOVERNMENT AGENCY AND DESIGNATED DEPOSITORY OF THE UNITED STATES.
JOSEPH U. ORVIS, President.
THE NINTH NATIONAL BANK OF THE CITY OF NEW-YORK.
No. 383 Broadway.
NOW THAT YOU ARE OUT OF THE DRAFT,
Put your money in
7-30s.
They are the best investment, and will also help pay off the soldiers who have won the victories for us.
👉 HENRY CLEWS & CO.,
Successors to
LIVERMORE, CLEWS & CO.,
BANKERS.
NO. 32 WALL-ST., NEW-YORK,
GOVERNMENT AGENTS
FOR THE SALE OF THE
U. S. "7 3-10 LOAN."
Commission allowed Bankers, Brokers, Insurance Companies and all parties purchasing for (illegible text).
All denominations on hand ready for immediate delivery.
All kinds of United States securities bought and sold.
GENERAL MARKETS.
Receipts of Produce since our last, 7 pkgs, Ashes, 10,256 bbls Flour, 958 bbls, and 874 bags Corn Meal, 3,380 bushels Corn, 150 bushels Barley, 460 bushels Oats, 739 pkgs, Provisions, and 200 bbls. Whisky.
ASHES—Continue dull and nominal, at $8 for Pots and $9@$9 25 for Pearls, per 100 Bs.
COFFEE—is inactive at former quotations. Gold prices for Java, 22c.@221⁄2c.; Rio 181⁄4c.@201⁄2c.; Laguayra and Maracalbo, 181⁄2c.@201⁄2c.; and St. Domingo, 18c., per B.
COTTON—Continues in moderate request at uniform prices. Middlings, 30c.@35c. per B.
FLOUR AND MEAL—State and Western Flour is less active and tending downward. Sales since our last amount to 5,600 bbls., including very inferior to choice Superdue State and Western, at $7@$7.65; poor to choice Extra State at $7.75@$8.25, chiefly at $7.80@$8; round-hoop Extra Ohio, inferior to good shipping brands, at $8.30@$8.55 per bbl.
