the expenses of the investigation was passed by the Legislature later, but it was vetoed by Governor Flower. The committee first selected Joseph H. Choate as counsel, who declined to serve. After some delay, through the aid of the Chamber of Commerce and Dr. Parkhurst, the Senate committee appointed John W. Goff and Willam A. Sutherland as counsel. It was soon evident that Mr. Gofr and Mr. Sutherland could not agree, and that Dr. Parkhurst and his friends would not co-operate with Mr. Sutherland, and for a time there was doubt that Mr. Goff wguld act as the committee's counsel. On Friday, March 9, the investigation was begun, the committee sitting in one of the courtrooms of the County Courthouse, in New-York, and being attended by Mr. Sutherland, who had agreed to proceed only with one branch of the inquiry, which concerned the interference by the police with the elections in the city. The investigation proceeded on Friday and Saturday of each week for a few weeks the Legislature being in session. Mr. Gofr did not appear at the sittings of the committee, but Mr. Sutherland examined many witnesses, being assisted by Henry Grasse, of New-York. De Lancey Nicoli acted as counsel for the Police Department in the investigation. It was made plain that the New-York police had persistently interfered with the rights of voters in some parts of the city, and had permitted gross violations of the election law by Tammany thugs and repeaters. By the examination of Morris Tekulsky, president of the Liquor Dealers' Association, who had been elected a delegate to the Constitutional Convention, it was shown that there had been an arrangement between Tammany Hall and the liquor deal. ers by which the dealers had been al lowed to violate the law forbidding the 1 sale of liquor on Sundays in return for contributions to the Tammany campaign fund. President James J. Martin, of the Police Board, was examined on April 6 and on the following days, and made damaging admissions as to the influence which Tammany politicians exerted over the police in the elections. It was shown that many policemen had been admitted to membership in Tammany clubs, On April 13 Mr. Goff appeared as counsel for the committee and claimed that he had not been allowed to procure a subpoena for a police captain who was about to go to Europe. On the following day the committee decided to take an adjournment until the Legislature had concluded its session. Mr. Sutherland did not again take an active part in the investigation. Mr. Goff began the examination of witnesses in the investigation, with the assistance of Frank Moss and W. Travers Jerome, on May 21. Rastus S. Ransom appeared with Mr. Nicoll as counsel for the Police Department. Police Commissioner John McClave was in the witness chair for several days and allowed searching examination of his private and business accounts. Gideon Granger, his son-in-law, charged him with having received money for the appointment and promotion of policemen, and Mr. McClave broke down and became seriously ill. He afterward resigned as Police Commissioner and left the city. His secretary. Charles Grant, also implicated in the bargaining for appointments and promotions, also re signed and left the city. A number a witnesses testified that they had kept dis orderly houses in the city and had pal bribes to police captains and ward men The investigation on that line of the in quiry was continued until the end o June, and when the committee took an ad journment for the summer the Police Commissioners began the trials of mem bers of the force who had been impli cated by the testimony before the commit tee, and dismissed Police Captains Michae Doherty, William S. Devery, Adam A Cross and John T. Stephenson, and a number of sergeants and ward men. The Commissioners also abolished the office of ward man. The dismissed captains were afterward indicted, and Captain Stephen. son was convicted of bribery. The investigation by the committee was resumed for a few days on September 10. It was shown that “greengoods" swindlers in the city had been protected by the police in several precincts, and that large sums of money had been paid to police captains and to Central Office detectives by the swindlers. The committee continued the invesčigation on October 1. A number of witnesses testified that policy shops and poolrooms and even street venders had paid tribute to the police, and that the police courts were controlled by Tammany politicians. Policemen of the Steamboat Squad, who had received extra pay for services rendered to steamship companies at the North River piers, testified that they had been compelled to give up most of the money to Police Captain Max F. Schmittberger. Augustin F. Forget, agent of the French Line, testified that he had given $500 to the captain. The examination of Police Commissioner John C. Sheehan was begun on October 25 and was continued for several days. He admitted that he was interested in contracts which had been awarded by a board of which a brother of Police Inspector Alexander S. Williams was a member, and that he had tried to have Inspector Williams appointed a Police Commissioner. Witnesses testified against the Commissioner, and one declared that the Commissioner had been a defaulter as Controller of Buffalo. When asked to produce his bank books for the examination of the committee's counsel, Commissioner Sheehan refused. For such refusal he was indicted later for contempt. A woman who had been paid by the police to leave the city implicated several police captains who had received money for the protection of her disorderly houses. Dr. Newton Whitehead, an abortionist, who had saved himself from punishment by bribing officials, gave testimony which implicated Police Justice Joseph Koch and members of the police force. The committee took another recess on November 3. Mr. Goff was elected Recorder before the committee resumed the investigation on December 3, but continued to act as counsel. Proof was established that able-bodied policemen had been retired on pensions. William S. Andrews, the Commissioner of Street Cleaning, was accused of receiving a bribe of $500 when he was Excise ('ommissioner, and admitted that he had bor. rowed large sums of money from brewers and contractors. One witness produced checks which had been paid to Richard Croker, the Tammany leader. Police Captain Timothy J. Creeden admitted on the witness stand that he had paid $15,000 for his appointment as captain. He was immediately suspended by the Police Board, but was restored to duty after President Martin and Superintendent Byrnes had been called to make an explanation to the committtee. Creeden's testimony implicated John Martin, a close political friend of Police Justice John R. Voorhis. The latter, who had been a Police Commissioner, denied that he had received money from Creeden, and offered his books for examination. Sergeant John J. Taylor, of the Steamboat Squad, confessed that he had collected money from the policemen at the steamboat piers, and had paid a large share to Inspector Henry V. Steers. His testimony also implicated Inspector Thomas F. McAvoy. Inspector William McLaughlin was accused of assaulting a prisoner with brass knuckles in a police station, when he was a captain. On December 21, Captain Schmittberger, who was under indictment for bribery, confessed that he had paid some of the money collected as blackmail to Inspectors Williams and McAvoy. He also accused Police Commissioners Martin and Sheehan of protecting disorderly houses and gambling houses. The committee decided to continue the investigation after Christmas. COMMERCIAL FAILURES IN 1894 AND 1893. (Compiled by R. G. Dun & Co. Incomplete.) Total Manufacturing. Trading Other. States. No. Liabilities. No. Liabilities. No. Liabilities. No. Liabilities. Maine 2391 $2,318,810 $1,368,362 1881 $941,448 $9.000 N. Hampshire. 46 274,646 11 99,779 35 174,867 Vermont 313,296 6 189, 450 118,846 5,000 Massachusetts 805 16,250, 4231 280 7,200,908 521 8,816,780 Connecticut 244 1,773, 743 49 879, 128 194 893,915 1700 Rhode Island... 179 1,177,517 43 474,529 131 702,188 800 N. England.. 1,545 $22,108,435 438 $10,212,156 1,094 $11,648,044 13 $248,235 N. Eng., 1893. . / 2,015 31,545,025 530 13,080,184 1,463 17,762,254 22702, 28T New-York 2,864 $35, 139, 479 631 $17,648,325 2,181 $15,529,919 52 $1,961, 235 New Jersey 200 3,270,779 1,831,303 129 867,131 5 572,345 Pennsylvania 1,355 14,404,095 403 6.136,576 940 7,798, 697 12 468,822 Middle 4,419 $52,814,353|1,100 $25,616,204 3,250 $24, 195,747 69 $3,002,402 Middle, 1893... 3.636 147,961,618 1,197 106,358,320 2,364 28,801,919 75) 12,801,379 Maryland 227 $2,833,868 58 $1,079,585 161 $1,491,185 8 $263,098 Delaware 59 905,270 14 764,900 45 140,370 Dist. of Col.. 49 816,096 8 160,884 40 653,449 1,763 Virginia 261 1,923,942 28 586,933 227 1,171,009 166,000 W. Virginia. 96 511,549 8 126,200 35 374,649 10.700 N. Carolina. 126 1,807,188 14 703,800 112 1,103,388 S. Carolina. 83 1,608, 365 9 575, 700 1,032,665 Florida 42 361,150 42 361,150 Georgia 302 4,355,368 22 719,275 277 2,703,093 933,000 Alabama 169 2.789.859 19 1,709, 700 150 1,080, 159 Mississippi 138 1,109,299 357.200 133 752,099 Louisiana 203 1,629,354 24 278,619 178 1,347,244 1 3,491 Tennessee 303 2,847,105 27 542,566 273 2.147,398 3 157,141 Kentucky 301 4,859,580 48 1.945,059 251 2,568,021 21 346,500 Southeast 2,359 $28,357,993 284 $9,550,421 2,0481 $16,925,879 27 $1,881,693 Southeast, 1893 2,565 36,541, 1161 377 12,141,577 2,136 19,882, 120 52 4,517,419 Arkansas 149 $1,248,060 9 $252, 275 140 $995,785 Texas 398 2,964,951 15 389,575 381 2,562,356 2 $13,000 Missouri 384 3,471.110 45 459.699 330 2,869,211 9 142, 2010 Southwest 931 $7,684,121 69 $1,101,549 851 $6,427,372 11 $ 155,200 Southwest, 1893 1.207 14.851, 673 92 1.755.456 1,105 10,848,292 10 2,242,925 Ohio 677 $6.512,3951 141 $3,150,893 535 $3,351,502 11 $10,000 Indiana 257 3,390.432 56 1,631,1641 197 1,416,268 340,000 Michigan 164 1,638 529 31 660,935 131 942,554 2 35,000 Illinois 683 7.532,759 191 3,824,179 470 3,191,580 22 517.000 Wisconsin 232 3,606, 604 36 966.9001 189 1,842,184 297,520 2,013 $22,180,719 455 $10,237,071 1,522 $10,744,128 36 $1,199,520 2,319 60.852,229) 736 31,066,128 1,527 23,343, 110 56 6,442.991 Central, 1893. :) For note, see page 359. COMMERCIAL FAILURES-Continued. Total. | Manufacturing. I Trading. 1 Other. | No. | Liabilities. No. Liabilities.I No. | Liabilities. I No. Liabilities. Minnesota 343 $4,552.681 63 $2,210,7341 272 $2,142,757 8 $199,190 Iowa 235 4,960,128 29 891,412 204 1,038, 716 2 3,030,000 Nebraska 219 1,127,948 17 63.291 199 1,063, 267 3 1,400 Kansas 268 1,418,640 12 54,700 255 1,339,940 1 24,000 Oklahoma 262,050 64 262,050 Indian Ter: 20 76,500 20 76,500 Montana 16 205,037 16 205,037 North Dakota. 14 568,400 14 568,4001 South Dakota.. 26 55,969 700 25 55,269 Colorado 134 1,471, 157 12 188,850 121 1,277,807 4,500 Wyoming 24 311,700 2. 76,000 21 234,700 1,000 New Mexico 1 1 3,000 Western 1,364 $15,013, 210 136 $3,485,687| 1,212 $8,267,4531 161 $3,260,090 Western, 1893. 1,978 38,725, 191 220 7,140,272 1,707 19,989, 755 5111,595,164 Utah 264 $1,595,403 40 $542,452 220 $1,044,551 $8,400 Idaho 116 418,017 24 119,000 90 297.517 1,500 Arizona 2 2 2,250 Nevada 1 1 3,876 Washington 166 1,960, 619 35 611,4001 128 1,326,219 3 23,000 Oregon 201 2,493,442 30 460,540 168 1,991, 291 3 41,611 California 548 5.238,314 96 1,553,4191 430 2,727,4861 22 957,409 Pacific 1,298 $11,711,921 $3,286,811 1,039 $7,393,190 34 $1,031,920 Pacific, 1893... | 1,522 16,303,037 270 5,439,854 1,210 9,434,883 42 1,428,300 Totals. 13,929|$159,870,7522,707 $63,489,899/11,016 $85,601,793 206 $10,779,060 Totals, 1893.. 15,242 346,779,889 3,422 176,982,091 11,512 $130,062,333 308 39,755,465 "Wanting all returns for the latter part of December. The returns yet to be received will probably add about 700 to the number of commercial failures, and about $7,000,000 to the aggregate of liabilities. While the number was but little smaller in 1894 than in 1893, the aggregate of liabilities was not half as large. In the aggregate of liabilities, failures of banks and financial institutions are not included, and the total for the year thus far reported is shown by sections in the following table: CANADA FAILURES, 1894. The failures thus far reported for the Dominion of Canada in 1894 have been as follows: Province. i Ontario Quebec Manufact'ring. Trading. Other. Liabili Liabili Liabili ties. No. ties. 236 $2,399,427 555 $3,612,373 5 $88,235 167 2,462,959 457 4,785,214 10 177,172 17 129,606) 56 760,350 201 121,600 93 468,480 i 3,500 22 157, 669 57 417,736) 15 568,425 870,587 6 60,206 2 8,957 477|$5,839,686] 1,289]$10,983,903 16|$268,907 Total commercial, 1,782; liabilities, $17,092,496. Total banking, 6; liabilities, $876,811. SHIPPING STATISTICS AT CLOSE OF FISCAL YEARS. DOCUMENTED TONNAGE OWNED BY AMERICANS INCLUDING FISHERIES Per cent American 1856. 3, 194,275 1,269,763 4,464,038 1860 3,301,903 1,698, 291 5,060, 194 66.0+ 1870. 2,452, 226 3,817,963 6,270,189 39.11 1880. 3,140,169 12,111,160 15, 251,329 40. 1890. 3,404,584 11,961,020 15,365, 604 22,15 1891 3,670,372 11,723,839 15,394,211 23.8 1892. 3,746,651 14,433, 829 18,180, 480 20.61 1893. 3,493, 242 13,185,548 16,678, 790 20.95 1894. 3,649,080 12,375, 677 16,024, 757 The U. s. Shipping Commissioners' reports for 1894 show that in the merchant marine, of 71,237 seamen shipped in their offices, 49,094 were of foreign birth, and only 22,143 were born in the United States. The total tonnage tax collected for the fiscal year ending June 30, 1894. was $539,028 47, of which British vessels paid $338,674. ISSUE OF PAPER MONEY IN THE CIVIL WAR. The following table shows the amount per capita of Confederate currency, legaltender greenbacks and National Bank notes of the United States, issued in 1861-5: Am't per Population. Amount issued. head. Confederate currency 9,103,332 $654,465.963 $71.89 Greenbacks and National Bank notes. 31,443,321 * 750,820,228 23.87 *Highest amount in circulation, January, 1866. SUB-INDEX OF ARTICLES IN ALMANAC FOR 1894. Pages Assessed value of property in U. S., Reciprocity treaties170, 171 Austria-Hungary 113 Cleveland's, Pres't, inaugural address. 45 Brazil 108 Gold and silver coinage of mints. 132, 133 Germany... 110 Gold and silver coinages of world, Great Britain. .111 1873-1892. Guatemala .113 Gold and silver production of world, Honduras. 1873-1892. 137 Nicaragua Money in U. s., in Treasury and in Salvador 110 circulation, 1860-1893.. . 127-131 Santo Domingo. 10S Population and wealth of States and Spain 105 Territories Record of athletic and other sports, Population of U. S. by sub-divisions, 28730 167-169 Sugar bounties paid in 1893-4.........158 ..137 ..153 "Politics," see. *U. S. Governments." see. "Sports." see. American Medical Association... 211 American Protective Association. Architects, American Institute of......209 Arizona: Officials. .265 Army, and its officers and posts... 101-103 Army and Navy Union, Regular. .110 Bankers' Association, American. 211 Bonded indebtedness, interest on. . 130, 131 Brooklyn's increased territory... 180 Congregational Church officers. Congress. See "U. S. Government. Consuls of United States.......111 et seq. Cotton and manufactures, prices of.... 135 Counterfeits, and how to detect. 143-145 Diplomatic Service of the U. S..99 et seq. District-Attorneys of the U. S......98, 99 Democrat, National platform.........39-42 Electoral College votes, 1888-1892......166 Election tables of States. .266 et seq. Episcopal Church bishops, etc.. Erie Canal, dates of opening and clos- Financial and commercial statis- Foreign coins, values of.. . 131, 132 Foreign Missions, Woman's Board.. Foreign nations, indebtedness of. 133 Foreign trade of U. S......... 137-139 France's marriage restrictions.. Election, next general. 16 Grain and groceries, prices of. Coinages of principal countries. Coinage of U. S. mints since 1880. 11 279 |