April 30, 1891.] 



FOREST AND STREAM. 



298 



You are a bookkeeper? A. Not an educated bookkeeper, 

 but r keen tbe accounts of the club. 



Q. What do you n^ean by an annual statement? What is 

 meant by it— as secretary and treasurer of the corporation? 

 A. Well, I mean by the annual statement that I show the 

 sourcfs of income and the disbursements for the year, lead- 

 ine up to that item, and the dilSerence, the baiance, is to 

 my crpdit. That is, if we have a balance, but showing 

 everything in detail. 



Q. That is it. Everything in detail? A. Yes. 



Q. Now, Mr. Vredenburgh. an annual statement made by 

 a firm or corporation or bank— when this statement is made 

 it shows the condition of the corporation, or the club, or the 

 firm, or whatever it may be, when the annual statement is 

 made, does it not? (Objected to. Objection sustained.) 



Q, I will ask you if this is a part of your report made for 

 the year— if you made this report to the club, to the mem- 

 bers of the American Kennel Club at the annual meeting 

 and published in your official paper, of which I will show 

 you an extract. 



The CorRT: Let him identify it first. 



Me. Pesiiall: Q. Yes, I will ask you to identify it first. 

 A. T wrote that renort. 



The Court: Was it published by your authority? A. It 

 was published l)y me. I nevpr reported it at a meetins:, 

 _ though. Q. Ton wrote and published it? A. Yes, sir. 



Mb. Pesiiall; Q. I would ask you to read what is said in 

 that report about your stud book? A. "The 'Stud Book 

 Account' c.irried over from 1SS8 a credit balance of S943 89, 

 but from this we had to pa3' for the printing of Volume V.. 

 Part IV. (that is the book containing the registrations re- 

 ceived during October, November and^December, 18SS)— [Q. 

 Now, I want to ask you— The Court: He may finish the 

 answer.] A. There are only three more lines— ''amounting 

 to S498 12; also the editor's arrears of salary, S>'287.50, which 

 left an actual balance of S1.57.'3T." 



Me Peshall: Q. Isow. Mr. Vredenburgh, if you will 

 hand that back to me I will ask you this (juestion. In truth 

 and in fact, now the only balance that is, if you have been 

 making an annual statement: but. if it was an annual state- 

 ment that }"0U were making for 1888, the true balance, as you 

 state there, would be f 157 and some cents. A, Let me have 

 the book and I will tell you. 



Q. You just read it. A. That's all right, but I would pre- 

 fer having it in my hand before I answer the question. We 

 carried over a balance of 89, and then from this we had 

 to pay for the printing of boobs, which is -$-198.12; also the 

 editor's arrears of salary, S'2Sr.oO, which left an actual bal- 

 ance at that time— 



Q. At what time? A. After these were paid— of S157.27. 



(J. Now. then, at the time that you made that statement 

 at that lueeting- at that meeting those bills were aU due? 

 A. Yes, they were due. 



Q. And at the time yoTx made that statement ycuknew 

 those bills were due? A. Yes. 



Q. That is what I am getting at. That is wh.at I am get- 

 ting at Then, as you have said there truly, the true amount 

 or balance of the American Kennel Club, "if you were mak- 

 ing a financial statement, on tbe SLst of December, for the 

 year 1S88, would be 150 odd dollars? A. No: I don't say that. 

 I say tbe stnd book accounts, after paying everything, the 

 actual balance is ?157 27. 



Q. On the 31st of December, 1SS8? A. No, sir 



Q. There would be S12'2, .and some cents left? A. No, sir. 

 I don't understand what you are getting at. 



Q. Did you or did vou not take in, between Dec. 31 and 

 Jan. 11. $133.75? A. I had, on Jan. 11, 1889. $1,223 28. 



Q Wait a minute. I am not asking you that question. I 

 am asking you if you toolc in. between Jan. 11— or. how 

 much you took in between Dec. SI and Jan. 11? A. Well, I 

 can tell you. I took in, between Dec. 31 and Jan. 11, SI 23. 75. 



Q. How much? A. -$123.75. 



Q. Weli, then, really the American Kennel Club's balance 

 sheet should have shown, on Dec. 31, 1885. according tfo this 

 — your stud book account— taking tbe S133 from it, would 

 leave how much? A. I don't know anything about it. 



The Court: If it is a question of arithmetic, he need not 

 do it. If he has got it there, he mavtell you. 



Mr, PeshALL: Q. Then I will plit it in this way. Then 

 the true account at that time would be the 150 odd dollars, 

 as reported by you, less the amount taken in? A. The true 

 account would be, on Jan. 11, $1,328.28, that I had in the 

 bank, 



Q. Wait a moment. I am asking you this question. You, 

 in your report, the following year, said— refer back to that 

 time. Now, is your report true here, in 1889? A. Certainly. 



Q. Then, if that is true then, your statement should have 

 been, I say, S;l57 and some cents, less the amount that you 

 took in between Jan. 11 and the 81st? A. I don't know. I 

 don't know what you are getting at. 



Q. You don't know what I am getting at? A. No. sir. 



Q. Then I will put it to you a little plainer. You have 

 made a report here one year afterward, m which you refer 

 back to a portion of this item of 81,238 38? A. Let me have 

 my book and I will follow you. 



Q. Let me read this: "The Stud Book Account carried 

 over from 1888 a credit balance of §942. 89, but from this we 

 had to pay for the printing of Volume V., Part IV. (that is, 

 the book containing the registration recplved during Octo- 

 ber, NovPiuberand December, 1888.)" A. What is the balance 

 carrif^d over from ]SSS there? 



Q. 8913.89 according to your statement. A. This ac- 

 counts for it. I commenced the account with a balance of 

 $942.89. 



Q. When — when did you commence? A. Jan. 11, 1889 I 

 ended Dec. 31, 1890, with a balance of §1,077— 



Q. I am not asking you that. We are mixed up enough 

 now. I want you to confine yourself to the item, going back 

 —your report is made there as of 1890, and you refer back to 

 the item of S943.89. 



Me. McT:sttee: He has asked him to explain his account 

 and the witness is attempting to do it. 



The Court: If ne is attempting to explain something else 

 he is not answering the question. 



Me. McIottre: He is using the report that the defendant 

 has banded to him. 



Mr. Peshall: I will repeat the question: You have in 

 [hand] your next report made in 1890— have you? A. Yes, 

 sir. 



Q. In that you refer to the report of 1888, and you say that 

 you commenced the j^ear — when? Dec. 31? Your account is 

 headed that way. is it not? A. Jan. 11. 



Q. Well, Jan.* 11? A. 1889. 



Q, Leaving a balance of how much? A. .s943.89. 



Q. Now, in that report, which I have marked, you say 

 you had to pay— you say the true balance is so much. Do 

 you use that word? A. I do, and I was trying to explain it 

 to you. 



Q. Now, what I want to know is this: Was that report 

 true that you then made? A. Most decidedly. 



Q Then Land me back that paper. That's it exactly. 

 That's whi.t I want to know. Then there was— the true 

 report should have been -§157— the balance? A, It is the 

 difference between the credit that we started with and the 

 credit that we ended with, that year. I explained that 

 whole year in that statement, and. there was only a dllEer- 

 ence of about ?150. 



Q. That's what I say. Consequently, instead of your 

 having that amount of money— making this statement of 

 si,'328. you then, at tbe time, and had before that time 

 actually a debt of S157— of that money? A. No, sir, it is not 

 true. 



Q. Lb is not true? A. No, sir, I didn't say so. 



Q. You are jfositive on that point? A. Why, certaiiily. 



Q. And that is as truthful as any other of your answers 

 that you have made to mp to-day; is it? A. (No answer.) 

 Q. Say yes or no? A. Why, certainly, it is truthful. 



Witness then testified to the truth of his supplementary 

 report made at the May meeting of 1889, wfaica was as fol- 

 lows: 



The Treasurer's Report was read as follows; 



TBEAStrRER'S RBPOHT. 



Receipt«£rom all sources from Jan. 11 to date |4,538.43 



Expenses for same period 3 578.38 



Balance on hand S'J6D.05 



Mr. Vredenburerb, supplementing the above report, slated that 

 no bills for advertising had been sent out yet, and that about 

 $1,310 wa^! due the club. Also no indebtedness, and the rent paid 

 up to August. 



He also testified to the truth of the report made in Sep- 

 tember, 1S89, in which were given the bills receivable and 

 bills payable. It was as follows: 



rREASn-BER'S BEPonx. 

 New Tobk, Sept. IS, 1889. — The treasurer hegs to report as 

 followp: 



Receipts from all sources from Jan. 11 to date f (> 003.81 



Expenses for same period — .. r),173.11 



Balance on hand.... ^83!*. 70 



BUls' RcccivaMe. 



Due for advertisements. Gazette... . ...... S6o7.37 



Due for advertisements. Stud. Book..., 33.00 



Due for petty accouato. OS. 23 



A.ccounts not good 7 



S690.63 

 S135.75 



Balance due club f S.5t.S7 



BWis Payable. 

 Rogers & Sherwoo l, printing account 



H0JJOEA.BLE EAKpOLPH B. MAETI^TE. 



Mr, peshall then ceilled attention to the Stud Book ac- 

 count, made at the end of this vear (1889), and reported in 

 the January, 1890, Gazeftte as follows: 



1889. 



AStEHICAN KBNNET, CI.UB STUD BOOK ACCOTTKl'S. 



Jan. 11. To balance on hand $943 ,S9 



Dec. 31. entries received for registration 1 973.50 



31. Bales of stud books tilS.iiO 



31. advertisememts . 171.00 



31. certified pedigrees ]6 -nO 



ol. binding siud books 10.00 



S3.7:J3.:ffl 



$83.00 



Bills receivable (uncolleotable). . 



S7.^.36 

 12.3-^ 

 10.7:3 

 17.511 



16.97 

 498.13 

 n2.5fi 

 100.00 

 503.00 

 107.50 

 287. SO 

 9la.68 

 ,077.19 



Dec. 31. By postage stamps 



31. exchange charged by bank 



31. trade discount. 



81. entries returned, not eligible 



31. petty expenses Ct^xpressage, stationery, gas 



bills, carpenter, etc.) 



31. Rogers & Sherwood. Vol. Y., Part IV 



31. Rogers & Sherwood, cstra printing 



31. office rent, paid to F<ib. 1. 1.^00 



31. purchase of Amen'cDj Kennel Urgi.strr 



31. purchase Vol. N. a K C. Si ud Bonj,- 



31. editor's salarv, balance due for j.SSK. . , 



81. editor's salary, 18S9 



81. balance, carried to new account 



$3,733.39 



Referring to the item of «171 for advertising, Mr. Peshall 

 asked for an explanation of it. The witness testified that 

 it was for adverrisements of the stud book and was due 

 prior to 1889, that is in 1888; that no account was made then 

 because it was not paid then. It was paid in 1889, during 

 which year it was accounted for in the reports. Testimony 

 then ran as follows: 



Q. I want to call your attention to another matter, Mr. 

 Vredenburgh. Now, would you kindly look at ''Editor's 

 salary, balance dtie for 1888," and tell me when that was 

 paid, Mr. Vredenburgh— Mr. Treasurer? A. Yes: I can tell 

 you. That was paid between Jan. 38, 1889— 



Q. Wait a moment. What was the first date? A. Jan. 

 28, 1889, and Nov. 30. 



Q. How much? A, S50, 873. and ■•^'iO, 



Q. Wait a moment, (rive me tlie dates. A. Jan. 28, ^^50, 

 [The COUET: Q, What vea t are vou reading from? A. 1889 1 

 Feb. 1, $73, March 30, .ifoO, Aug. 23, *S.5.50, Nov. 30, f;50. 



Me. Peshall: Q. How did you pay that? A. Some check 

 and some cash. 



Q. Now I call your attentiou backward. In May of that 

 year you published your statement, and you supplemented 

 it with this report that you read a while ago [Mr. Peshall 

 reads the supplementary statement of Mr. Vredenburgh. 

 May meeting, 1889]. Now, that was not true, was it— 

 that statement? A. Some of this money— 



Q. Was it true? Answer yes or no. Was that statement 

 true that you made, that supplementary statement that you 

 made and published to the world? A. Yes, sir. 



Q. It was true? A. Yes, sir. 



Q. That is all. I am satisfied with that answer for the 

 present. Now, I want to call your attention asrain to the 

 September statement, and in this you give the bills payable 

 —the only bills payable are to Rogers & Sberwood. Is that 

 true or not? A. When was that— September? 



Q. Yes— September, 18S9— is that true? A. That is cer- 

 tainly true. 



Q. Well, notwithstanding the fact that those statements' 

 are both true, the facfe xioiw ap4)'ear that you did pay money 



out that you were owing, and paid money out after making 

 those statements — isn't that so? A. No, it is not. 



Q. That's all. You need not explain to me. 



The Cot:et: He has not tried to explain. 



Me. Peshall: I mean I did not ask for any explanation. 

 If he wants to do he can do .so. 



Mr. IvlclJ^rrRE; And then I will ask for it. 



The Court: No: not now. The witness stood mute after 

 he had answered, and counsel interjected something and the 

 Court replied to it. 



In his complaining affidavit Mr. Vredenburgh had sworn 

 that Mr. Peshall bad had "the means of knowing all tbe 

 time tiie sources from which tlie said item [Sl.238.28] was 

 made up, as the manor part thereof, to wit, the sum of 

 S943. 89, was taken from the American Kennel Club's Stud 

 Book account, he being the Chairman of the Stud Book 

 Committee, which had tbe full business management of the 

 Stud Book accoitnt." In reply to Mr. Peshall's cross-exam- 

 ination he explained: "I had that amount of money when 

 you were Chairman of the Stud Book Committee." And 

 after an interruption: 



A. (Continued) You resigned on the 6fch day of December, 

 '88. This balance was struck on the 11th day of January, 

 ,89, which was about a month later. At the time you re- 

 signed as chairman of the Stud Book Committee the cash 

 on hand to the credit of the Stud Book Committee was 

 practically the same as it was on the following Jan. 11, '89. 



Mr. Peshall: Q Mr. Vredenburgh, where was that 

 money on the (ilh of December, '8S? A.' In the bank or in 

 the box. 



Q. How much of it was in the bank? A. I can tell you 



exactly. 



Q. That is what I am getting at now. Well, state 

 about it, A. Excuse me. I will get at it exactly. There 

 was about ::'7r,i m tlie bank at the time. 



Q. Mr. Vredenburgh, how was that account kept in the 

 bank? A. In what way do you mean— the name? 



Q. In what name was it kept in the bank? A. The Amer- 

 ican Kennel Club. 



Q. The American Kennel Club? A. Yes, sir— A. P. Vre- 

 denburgh, Secretary. 



Q. In what bank was that money in? A. In the Chatham 

 NaTion.'tl liank. 



0, Was that money in that bank on the 6th day of Decem- 

 ber? A. This money was in that bank on the 6th day of 

 Deiember. 



Q. When you made that report? A. Yes, sir. 



Q. The same dav when you made your report to the meet- 

 ing? A. On the 0th of December? 



Q. Yes. The meeting was held on the 6th of December 

 and your report is dated the 5th. Here it is. A. Well, that 

 day — I want to look at my books. That money was in the 

 bank a.t that time, and on the 6th of December I made 

 the report that there was -$1-51.48 on hand which belonged to 

 the Treasurer's account of the American Kennel Club. The 

 balance of it naturally belonged to the stud book account. 



Q. You made what- on the 6th day of December, '88, you 

 made a, report that there was how much? A. Oh — S5.39. 



Q, Yes? A. Yes, sir. 



Q. Then you say there was how much money in the bank 

 at that time? A. About S7.50. 

 Q. About .?750:-' A. Yes 



Q Theu when yott stated in your report that there was 

 ao balance, you do not account for that money that was in 



ihe bank? A. No ncces.'rity to. I was not reporting the 



balance in the bank at all. 

 The Court: Q, Did you, as a matter of fact, do so? A. 



No, sir. 



Me. Peshall: Q. Then, that is what I am coming at. 

 Then you had over S700 in bank and you reported that you 

 had a balance of So, 39? A. No, .sir: I did not. You have 

 asked me— 



TUE CoiJET: Q. No: you must answer the qttestions and 

 the District Attorney will lead up to anything that he de- 

 sires tn correct. 



Me. Peshall: Q. You made a report to the American 

 Kennel Club meeting that you had jS.39 on hand? A. Yes. 



Q. Now you say you had -S600 or §700 in bank? A. Yes. 



Q You published a statement showing tliat you had 

 i?5.39? A. l"es. 



Q. And sent it out to all the sporting papers and published 

 it in your &'(7r.''/tf A. Yes. 



Q. Now. was there anything to show the breeders and ex- 

 hibitors, or the men intei-ested in the affairs of this club,, 

 that there was any uioney in that btink? 



Me. McIxtvke: Tluit is objected to. It makes no difiEer- 

 ence. if i^our Honor jjiease. 



The Couet: Was there anything in that statement do you 

 mean, Mr. Peshall? 



Mr. PesH:VLL: Yes, sir. 



The Cqurt: Q. Was there anything in that statement 

 that wotild sho\^' the amount of money that you had in the 

 bank:-' A. It simply showed the S.5 39. 



Q. Was there anything in tbat statement that would 

 show anything of tbat amount of money that you have just 

 spoken of as being in tbe bank? A. No. 



Me. Peshall: Q >3ow, this money tbat yoti received is 

 gathered from all over the country, practically — from Maine 

 to Calif orni i!' A. Yes. 



Q. The public are interested in this club, aretheynot? 

 I have no means of answering that. 



Q. Do you get this money from the public? A. I do. 



Q. Well, if tbat is the case, they must be interested in the 

 club, are they not ? 



The Court: You need not answer; that is a conclusion. 



Mr. Peshall: A conclusion? Well, you receive money 

 for the. registration of dogs from California? A. Yes. 



Q. From .Maine? A. Yes. 



Q. From Oregon? A. I suppose so. 



Q. From all over the country? A. Yes. 



Q. Now, the clubs are located all over the country, are they 

 not— in different States and Territories? A. Pretty generally 

 dbstri huted. 



Q. Yes, pretty generally dbstributed? A. Y^es. 



Q. Now then, did you make any statement during the 

 year 1S,S9 to show to these people who have been interested in 

 the funds of that club, or members of the club, the items 

 that went to make up the sum of 81,328.38? A. No. 



Q. Did you as Treasttrer— I believe that you have stated 

 that it was your duty as Treasurer to make reports— in your 

 examination in chief, did you not— in answer to Mr. Mcln- 

 tyre? A. I imagine so. I don't remeniber what I stated 

 about that. I believe the constitution was put in as 

 evidence, and it was not necessary for me to answer the 

 question. 



Q. W ell, is it j'our duty to make reports? [The Witness: 

 I have to answer the question. Your Honor, when the con- 

 stitution is in evidence? The Coc^t: Of course. Answer.] 

 A. Y^es, it is. 



Me. Peshall: Q. Is there any rule of the club making it 

 your duty to make reports? A. In the order of business 

 there is. 



j. Is there any rule of the club? [The Couet: That 

 requires him to do what? Me. Peshall: To report as to the 

 financial matters.] A. In the order of business there is. 



Q. Now did you not in any annual report make a report or 

 have you up to the present day made a report of the finan- 

 cial affairs '88? A. No sir. 

 Q. Why not? A. Because it was not necessary. 

 Q. Why not? A. Because, up to Feb. 31, '89, 1 never made 

 a report of any moneys that came to me, other than those 

 that belonged to me solely as the treasvu-er of the American 

 Kennel Club. At each quarterly meeting I reported that 

 the balances on hand to the credit of the treasurer's account, 

 and at e'ach meeting my report was accepted bv the delegates. 



