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i 
 
 HO- 
 
 IN THE MATTER OF THE CROWN vs. THE 
 DIRECTORS AND MANAGER OF THE COM- 
 MERCIAL BANK OF NEWFOUNDLAND. 
 
 H. D. C. 2.- 
 
 LIST OF EXHIBITS. 
 (1). Exhibits produced and given in evidence by Hknky I), ('auter. 
 
 H. D. C. 1. — General Statement of the affairs of the Commercial 
 Bank, for the year ending 3(>th June, 1894. 
 Copy of Letter from Conimercial Bank to London and 
 Westminster Bank, re assigmnent of certain Bonds, 
 value £2,3o0 Stg. to the latter Bank, aH part cover. 
 Dated Sept. Ist, 1885. 
 
 H. D. C. 3. — Ditto from &anie to same, re Assignment of (reneral 
 Water Co. stock, value £10,500. Dated Sept. 28th, 
 1885. 
 
 H. D. C. 4. — Ditto from same to same re Assignment of Xewfonnd- 
 land Debenun-es, value £15,000. Dated 26th Oct. 
 1886. 
 
 H. D. C. 5. — Ditto from same to same, re Assignment of certain 
 Bonds, value £15,020 16s. 8d. Dated 10th Dec. 18S9. 
 
 H. D. C, 6. — Ditto from London and Westminster Bank to C.mi- 
 mercial Bank, requiring actual transference of New- 
 foundland Debentures. Dr.ted 6th Jan. 1891. 
 
 H. D. C. 7. — Copy of Assignment from Commercial Bank to London 
 and Westminstei- Bank of certain Newfoundland De- 
 bentures, value 120,000. Dated Ibth Oct. 1888. 
 
 H. D. C. 8. — Account of Commercial Bank with London and West- 
 minster Bank, from 20th Dec. 1892 to 2nd Jan. 1893. 
 
 tl. D. C. 9. — Copy of Assignment from Commercial Bank to London 
 and Westminster Bank of 2,520 shares in General 
 Water C'o., referred to in " H. D. C. 3." Dated 28th 
 Sept. 1885. 
 
 Ditto of Newfonndland Debentuivs, referred to in 
 " H. p. C. 4." Dated 28th Oct., 1886. 
 H. D. C. 11. — Ditto of ceitain bonds, referred to in " H. D. C. 5." 
 Dated 10th Dec. 1889. 
 
 H. D. C. 12.- Ditto of Newfoundland 1 >ebentni-es,£6,300 Stg. Dated 
 24th Dec. 1890. 
 D. C. 13.-^Moni« r-.f Wi'rkly P-alaiJce between Commercial Bank 
 and Uni' n Bank for week ending 30th June, 1894. 
 
 H. D. C. 10.- 
 
 H 
 
 t 
 
H. D. C. 14.— Anmml Siatemcnl of the Commercial Bunk for the 
 
 year 18H1. 
 H. D. €. 15.— Ditto for 1882. 
 H. D. C. 16.— Ditto for 1883. 
 H. D- <;. 17.— DitU. for 18Hi. 
 H. D. C. 18.— Statement of Balance In-tween I'ommeroial Bank and 
 
 Union Bank on Fi ida.v, Jisne 2iHb, 1894. 
 
 (2). Exhibit prodncetl and given ii evidence by Chakue* E- 
 
 Meeiiax. 
 C. E. M. 1.— Original Slip of June ;{Otb 1894, from Commercial 
 Bank to Union Bank. 
 
 ^— ■*»»»»■ — — . 
 (H). Exhibit produced and given in evidence by Thomah.I. MukphT. 
 T. J. M. I.— Statement of the affairH -.f the Coinnercia! Bank to 
 I )ec. 'M St 1894, pivsont, d to Shareholders at me«'ting «m 
 Jan. 18th 189r>. 
 
 (4). Exhibits produced and givej* in evidence by CtEOBUK Cokn. 
 G. C. 1.— DetaiLs of 4th Item. Asoet Side of Statement of 3()th June, 
 
 1894. 
 G. C. 2. — DetailH o^- Past Due Billn at Name dat*-. 
 (i. (J. ^.—Details of Balance of I.ocal Bills. 
 Q. (J. 4. — l.ist of Overdi.nvn Accounts on same date. 
 (J. C. ;>.— Account of Mokitz & Co., with Commercial Bank, from 
 
 :Ust July, 1891, to 3()th June, l894. 
 «. C. 6.— I.cttcis and C'ahlegrams between Manager Cooke and 
 
 MOKITZ. 
 
 (i. C. 7.— List of Bills for Collection, held for E. Mokit/. & Co., by 
 
 Connncrcial Bank, on HOth June, 1894. 
 G. C. 8.— Same as " (t. C. .>." 
 
 (; (J {(.—Copies cf Cablegrams leceived from E. Mokit/ & CJo. by 
 
 Connncrcial Bank, from 18th Oct. 1893, to 0th Dec. 1894. 
 
 G. C. 10.— Copies of Cal)lcgnuns from Manager Cooke to MoKiTZ & 
 
 Co. from 1st Nov. 1893 to 13th Dec. 1894. 
 (,. (J. II.— C;odc-book used in Connncrcial Bank for above Cable- 
 grams. 
 (i. C. 12.— British Bill Book of tlu' t.'onmicrcial Bank. 
 G. C. 13.— Bill of Sale fion. James Mukhav to the Conmiercial 
 Bank, daU'd 22nd June, 1892, (Jousideration $100,000.00. 
 (i. C. 14.— List of Overdrawn Accounts not worth 100 cents in the 
 
 dollar. 
 (.i. C. I'l.— Statement of Debenture Bonds, June 30th, 1894. 
 (;. C. l(j.— Listof Overdrawn Accoimts of certain parties who have 
 
 since bec(»ine insolvent or compromised. 
 G. C. 17.— List of transters of shaies of the Commereial Bank from 
 
 Jan. 1893, to Dec. 1894. 
 Q C la— Statement of Specie held by C,(mimei-cial Bank on the 
 aOlh luue of each year from 188,J to 1894, both ye^rs 
 inclusive. 
 
NEWroUNWLAXD. 
 
 Central District, \ 
 
 St. John's, V 
 
 To Wit. j 
 
 The Exair.inntion of Hkxky D. Carter, 
 
 Taken on oath, this second day of January, A.l). One Thoiist- 
 and Eight Hundred and Xini'ty-five, at St. John's, afoicHaid, before 
 nie, the undersigned, one of Her Majesty's Stipendiary .Magi.strat<'H 
 for the Island aforesaid, in the pivsence and hearing of James (iood- 
 fellow, Edwin J. Duder, Augustus F. (ioodiidge, James S. Pitts, 
 Georg(* A. Hutehiiigs, and Hein-y Cooke, who stand ehaiged for that 
 they, on the seventeeutl- day of July, A. D.. 1894, iieing tlie Directors 
 and the Manaij-er respectively of the Commercial Bank of Newfound- 
 land, did a; such Directois and as Manager unlawfully make a certain 
 written statement, /o wit, a Statement of the affairs of the Commercial 
 Bank aforesaid for the year ending 30th June, A.D., 1894, they, the 
 Directors aforesaid and the Manager aforesaid, then well knowing the 
 same to be false in a certain material partitidai". with intent to deceive 
 the Honourable George Skelton and others, shai-eholdeis of the said 
 Corporation, contrary to the Statute in such case made and provided. 
 
 'I'his Deponent on his oath says as folhjws : — 
 
 Henry D. Caktkh sworn: "lam the Paying Teller of the 
 Commercial Bank, but am in the habit of signing drafts as Acc<uint- 
 ant. I have been twenty-one years in the Bank next March. 
 
 " I'he Manager makes u|)the Annual Statement. Mr. Coen kept 
 the General I^edger for the six «)r seven last yeais. The statement 
 produced is the genei-HJ statement of the affairs of the Bank for ti)e 
 year ending 80th June, 1894. It is marked " H. D. ('. 1." The sig- 
 nattues a|>pended are in proper handwriting of the Directors. "J. 
 (ioodfellow" is the signature of James (roodfellow, now present, 
 " E. J. Duder" is the signature of Edwin .1. Duder, now present, 
 " A. F. (Toodritlge" is tiie signature of Augustus F. (ioodridge. now 
 present, " G. A. Hutchings'' is the signature or" George A. Hutchings, 
 no- present, the affidavit is signed by lienry Cooke, the Manager, 
 " iienry Cooke, Manager" is the signature of Henry Cooke, now 
 present. 
 
 •' The Statement is in the handwriting of Frederick Wood, one of 
 the clerks of the Bank. I saw Mr. Wood willing out the body and 
 the figures of the Statement. It was done under the direction of the 
 Manager. 
 
 " On the Credit side of the account there is a sum of ^Ml ,86i5.43, 
 followioff after the words " Debenture Bonds. Domiuio of Canada 
 and othei- Securities, inclnding the interest due thereon." That entry 
 
 \ 
 
in n lirt of the Sc-iiritief as inadt' np from the IxxikM. The '• Deben- 
 ture Bonds" wei-e in thf Bank on the :Wth .Inne, 1894. The " Domi- 
 nion of f'anadii iin<l othi-r SociiiitieH" were not in the Bank on that 
 date. They nave ni«t Ihmii in the Bank fince I have l>een there. There 
 were abont f HK).(KX) in Debenture Bondt*. The balance of the 8ecn- 
 rities for $:J41,8<j.').W were aiwayn left in the I.,ondoii and Westniinn- 
 ter Bank, as they were payable in Londoh. To the l)eKt of my know- 
 ledge they were held by the London and Westniinnter Bank an a 
 eollateral security ajjainst ovi-rdrafts, F think c letter had passed 
 between the ('oinineiei il li.mk i;;..' the Ijomlon and Wer-tminster 
 Bank on the (*nbjeot of the iveruri'.t. The letter oiijj^ht to be in the 
 C.'omniereial Bank. 
 
 " The Dei)entnie Bonds weie kept in the ca^e in the 'J'l-easni'y of 
 the Connnereial Bank. .*>^one <>f them wi-re .'leM t'-i ti.e I indon and 
 Westminster Bank und« r a Deed of .\Msignment or some document. 
 1 have not seen the doennient since the suspension. I conld not tell if 
 theie weie nioie than one. I don't know if they are in the v..ult of 
 the Bank, i suppose I can get them. I can't way if the Assignment 
 oi' Assignments include all the Del)en^nrc•^^. In oin- ixioks there is a 
 statement of aeccunl showing how the account stands between our 
 Bank and the London and \V e».<.!ni;isrer Bank. ', cannot tell from 
 memory if the amount due tiie I.oiidt)n ; nd Westminsler Bank ex- 
 eeede(i on the 30th Juu" last $.'U],8<).').-t."{. Mr, Coen can tell." 
 
 C^iKSTiox: — " What were the individual amounts due by the 
 seveial Directors respectively to the Coinmercial BiMik on iht 3(*t!j 
 »Jinie last?" 
 
 ()b.jk(tki) to by Mi-. Morine, as not bearing on the matter com- 
 plained of in this information. 
 UE8KKVED. 
 
 Adjorrned to Tuesday, at 3 p.m. 
 
 (Signed) 
 
 Sworn before me. at .St. .lohn's, aforesaid, 
 this 2nd dav .)f .lamuuv. A.D 18f).:. 
 
 IL D. CAKTEK. 
 
 (Signed) 
 
 J. G. COXKOY. .LP. 
 
 ( t!xfnniufitinn Continued on Jauuari/ <Sfk. I89it.) 
 This Deponent. Hkvry I). Caktkh, upon his oath further says : 
 Qikstio.n: — " What were the individual amounts due liy the 
 several Directors respectively on th«' 30th June lasty" 
 
 Answkh: — "On ("inrent .\ccount Vl. .L Duder (»wfd $617,- 
 94L74; on Exchange he owed fiCJo.ToO Stg., equal to $31."),GJ0; 
 on Private Account he owed $L38().17; on Discount Liability he 
 was a promisor fii $.'>.37.^.39; and an endorser foi- $1(>,J:38..18. 
 The total in Dollars of his iial)ility was $«.".<5,73o.88. 
 
 ■' The Defendant (ioodiidge signs as 'A. (xoodridge & Sons,' 
 in business transacted with our Bank. On Current .\cconnt his firm 
 owed on 30th .Inne $122,2r)2.91; on Exchange the firm owed 
 $242,807.33; on Liability for notes as promisor .$7.293..)8; as endorser, 
 $28,93:{..10. The total of this firm's liability is $401.28(5.24. 
 
 '• The Defendant .lames Goodfellow is one of the firm of '.lames 
 Goodfellow & Co.' This firm owed on Current Account $127,- 
 17.1i.03; the Diwonnt li.Hbility as promisor wa- $:^.()07.89. The total 
 liability was $130,182.92. 
 
6. 
 
 " JameH S. Pitts HigtiN for the firm of ' J. A W Pitt^' Thie 
 flrnrH ncconi.t ntood an follr.wH. Dm- hh Exeliaiige endonwr, |a6,400- 
 on ("iim-Mt Acco.n.t there was ,1.,,. i^.;{2r.25; his dmconnt liabiliiv 
 was f 1()().0() HH endorser; the totiil was |:«»,H27.2">. 
 
 "The IVfendant (i. A. HiiXHrNOH sijfiis in the Bank for Job, 
 Ikotiikhs. & ( 'o." 
 
 gtEHTioN:— " What was the amount of the indebtedness of Job, 
 Brothers. & Co., on the ;{<)th Juiu-, 1894 ?" 
 
 OB.iKrTKi> T.) on the jfronnd that it is ,.„t ^hovv.i thiU the Defen- 
 dant G. A. llutchinKs isa member of the firm of Job. Br.ithers, & { '„. 
 
 An.swkk:—' Their indebtedness for Kxchange was ^12") 2H2(K^• 
 oI. Current Account they ow,.! *H -,.249.24 ; their Discount F.iahility 
 as pronns, ,s wa. #."> . 1 7G.0(.» ; ,.s eiuiors, rs they <.wed iK.thin- The 
 total amounted to f)l.'>,657.24. " 
 
 -The Defendant Ilutchinjjs „wed on Private Account JpoiHMT. 
 
 ■• The total amount <luc by the Directors, incbiding the Hrm of 
 Job, Brothers, & Co.. was for the Directors, $l,.-,liM).U-48, due by 
 the,,,. a„d for Job. Brothe.s, ^ ('„.. |;-,l,-,.fr,7.24, due i,v their fi-m. 
 I he amount due by l)otb combined would be .$2,«):M,28.S.72." 
 
 a)e|K)nent's attention is drawn to the Statt ,t marked •• II. D. 
 
 r. 1." His attention is specially directed t<. the 4th item, J|;2,2r>8 - 
 ( 89..) i, and he is asked: — '^ ' 
 
 QiKsTiox:— Is the amount of the indebtedness. .$2,0.{,3,288.72 
 above mentioned, included in that 4th item?" 
 
 Axswkk: — " Xo " 
 
 Qiestion:— " What portion of it is included tlieicinr 
 
 Answkr:— "Only the (.'uiwcMt Account, and such Bills of Ex- 
 change as we would have on hands until the m.iil wei,t out." 
 I J^'"'"'^'"^=— ""■ the whole iiidebte.lness of the Directoi-s and 
 Job do not apiH-ar in the 4th item, whe.v does it appear on the State- 
 ment:"' 
 
 Axswek:— " It d(.es not appear at all." 
 
 giESTiON-:— " Would theie be a liabilitv or indebtedness of the 
 Dn-ectors or of J„b to the Bank not appea,-i„'<r i,, that Statement?" 
 
 Answkk:— "Yes, Liabiluy m\ local bills appears on item 4 
 Assets s,de ; Kxchnnge liabilities would no. be an in.lebfdness until 
 ovfrune. 
 
 Ql KSTION :_" Wo.d.l the " Bills of Hxehamre on I land," in item 
 4 on the Assets s.de. inclnd.- any iu.lebtedues.s of the Di.ecto.s or of 
 J obi*' 
 
 An8Wkr:_"I w.iuld hav." to .-eFer ;., the Kxchau-e Book befo.-e 
 1 cou (1 answer. I do not kix.w the an.ouiits due f,ou, ..tber Banks i„ 
 iten. 4. Assets side. I will have to refer to the books. 
 
 "I can say, without lefeience to tiic books, how unich of the 4th 
 Item the DnectoiK a„,l .J„b were liable to,. 'I'he an,ou„t of tl„-ir 
 hab.hty tor local bills and Cnnvnt Accounts is ind.^.led in that if.-m 
 -None of their liability on Plxchau-e is included in that." 
 
 QiKSTiON :— -How n,ueh of the the liability of the Dirccto,-s and 
 J..b ,s M.cli,ded in "Bills of Kxchange on Han.l" in that itemr" 
 
 Answkk:— "I can't say without reference to the books, I will 
 piodnce then,." 
 
 <^UK8Tion:— "Doyou piodnce the Assignment of the Del>eiiture8 
 and other securities to the L.mdon and Westminster BankV" 
 
 Answer:— "They are in the hand. ■ r William Whiteway. 
 
Qumtiok; — "l8 hf Solicitor to the Bank?" 
 
 Answkk: — "He is, ami wuh up t" tin- suHiH'iviioii .»f the Bank, 
 and has l)een for a ninnlM-r of years. I will tiy to j^-t them. 
 
 " I iirodmi' the (■orre>*[M)ndence in rehition to the name. — all thai 
 1 could find. Some ha« Iwen burned in the Fire of 1892. The 
 Letter-Books were all hurned then. I produee the correHpondmce. 
 eonsi-sting of letters, nni-ked and dati'd iin follows: — 
 
 " 11. n. ('. 2." Sept. Ist. 18A">; 
 
 •• H. 1). C. .T'Sept. 2.")th. IHS.',; 
 
 " 11. 1). C. 4." Oei. 2t>tli. 188«); 
 
 "11. D. C. .")." Dee. 10th, 1H89; 
 
 " II. 1). ('. 6.". Ian. tith. »8!M. 
 
 " Thev are all from -Mr. < 'ooke. Defendant, except the last, which 
 
 is to him." 
 
 (Signed) II. l).t:AKTEU. 
 
 Sworn before nie. at St. .lohn's, aforestiid. ) 
 this 8th day of .lunuary, .\.l). 189.1, ( 
 
 (Signed.. .1. «. COXROY.J.P. 
 
 ( Exnminatiou (JoutimwA nii Jimnarij I4th, t89't.) 
 
 This Uei)onent, Hknkv D. Cartkk, upon hi» oath further 
 
 siiy s : — 
 
 t^t k.><ti<)n:— ■• Do yon pntduee the amount of the liability 
 or indebtedness of the Defendants, not included "m the Ith item on 
 
 the Assets widey" 
 
 .\\s\VKu:— " .VII tlie indel)tcdness is included in that item. 
 - I have not got tlu' .Vs-signnient to the London and Westminster 
 Bunk from Sir \Villi:im Whiteway yet. 
 
 • I eani'ot say from ii-mory what amount v*ras due by Mr. C(>oke 
 to the Bank on tlie :{Otl) .Imie. on Cnnvnl Aee.mnt or otherwise." 
 (^1-k.stion:— •• How dill you .•^etlle with the L'uion Bank for 
 
 dir't'ereiiee of aecomitV" 
 
 Axswkk:— " It was our practice to settle every week, either in 
 Exchange or in gold, whichever was most cmivenient. 
 
 " The :?(>th .June, 1894, was Saturday, and that was the day for 
 settling the balance between the Banks for that week. 1 can't say. 
 without referring to thi' books, how much was due by way of balance 
 to the Union Bank thi-.t week. 1 think the settlement that week was 
 in gold. I eoulil not tell if we received any goldtiie week ending June 
 :{(»tli from the I'nion Bank. If we received any, the entry would be 
 found in their Bank. Sometimes we would borrow a .small box of 
 gold, and return it in the week. On the :J()th June we hsid not any 
 gold on hand .bat we bad l)orrowed from the L'uion Bank." 
 
 Qlkstiox:— •• Had you any gold tm hand that you obtairied 
 from the Union Bank, other than by borrowing, in the week ending 
 
 aOth June?" 
 
 Answkr: " Not that we obtained from the L nion Bank. 
 
 " The I>alance that was owed by us to the Union used to be 
 squared on Satunlay evening, and was paid in Exchange or gold as 
 directed bv the Manager. We would nn>ke the entries for it the first 
 thing on Monday morning, and send it over as soon as one of the 
 Directors came and f)pened the ti-easm-y." 
 
<iflKHTioN : — " Wan the Rriunint iliie by the OmiijertMal to th»- 
 Tnion Bank on »he 8()th .June. IHJM. on foot of th«' wetk'it tianHac- 
 tions onlyy" 
 
 Answrk: — " I can't say without ivffivncf to iU- b<M)kH." 
 
 (SiKiu<l.> HKNKY I). CAIM'KK. 
 
 Sworn iH'fore me at St. .)«hn'H. afon-Bai'l. ( 
 thiH 14th (lay of January, A.I). 1H9.') j 
 
 (Sijjr„e,l.) J. G, CiJNUO., ,J.l' 
 
 ♦ •♦-»♦■ — ■ 
 ( Examinntlon <;ontiHUfff on Jnnuarif 1 7th, Diit't.) 
 This l)t'|M>m'iit. IIkxuy 1). (.'.\ktkk. further nayn ax folloWM:— 
 C^l'EHTiJX: — " Wliat was the ovenlniwii .\coi)unt of Maiiaj^er 
 C<M)ke on ;^Oth June. IHWy" 
 
 Answkh:— "|<i,«14.<54. Thiw \h from the Ledger \i that 
 timel l^'lieve theiv were Home chiMjiies ju the Teller's easji due by the 
 -Mannger— the amount of whieh I ean'i say; that is within the Ke- 
 eeiving Teller's knowledge." 
 
 t^iESTiov:— " What security had tiie Hunk for that over<lrawn 
 Account?" 
 
 Anrwkk:— " A Life-Foliey of |r),(KK). I'hat is made ove. on 
 the Bank." 
 
 (Question :— "How nuieh of the indelUe.lness of the Directors 
 and Job's indel)tedness was included, and wax not included, iii the 
 4th item. Assets Nide?" 
 
 Answer: — •• All the iu<leiitedness was included in tiie 4th item. 
 By " indebtedness" I mean their overdrawn accounts in C'ur'ent 
 Account." 
 
 (^rESTioN: — "<)vi"!ind above that indebtedness that a|)|)eais on 
 the 4th item, AssetH side, was there any lial)iiity of the Defendants 
 and Job to the Bank which did not appe.ir on the .Statement of the 
 aOth June?" 
 
 AnsWEH: — •* E.vchanges which would be a contingent liability 
 did not apjjear." 
 
 yt'ESTiox: — "How much of the iudt-btedness of theafnvsaid 
 parties was included in item 4, Asset side?" 
 
 Answek: — "The indebtedness, — what we call indebtedness, — 
 Wi)idd Ih- |;!Mi;i(>22.44." 
 
 C^iestion: — " What else <.f liability, or indebtedness, or liability 
 and indebtedness, on the f)art of these parties aforesaid, is included 
 in the *2,2.")8,789.o7?" 
 
 Axswek: — " I have said the amount of the indebtedne.ss. Now. 
 a-, to liability, the total is ^O.(KHMM) in lOxehange, and ^)tj,324.H() in 
 local bills.— making a total of indebtedness and lial)ility of |l.()(jt».- 
 947.;{(). The balance of item 4, Assets side, the foregoing deducted, 
 is an amount due by others than the parties ahiresaid, the Directors 
 and Job. The Manageis and otiicials are engaged in making up a 
 statement of the Bank affairs np to tin- .\Ut December. 181»4. 
 
 " I don't know it there was a limit that a Director or Manager 
 could draw to. As Paying Teller I am not aware of any limit pnt to 
 tlve overdrawing of an .Vceonnt l)y Director or Manag«n-. 1 was 
 next official, and the ulch-.st next to the Manager 1 never became 
 aware of any limit to be placed to overdrawn Accounts as 
 aforesaid. Theic weie limits placed on other overdrawn Accounts 
 besides tiic Directors'." 
 
Quehtiok: — " If there whs a limii to be placed on other Ac« 
 coniitN. who would inform yoiiV 
 
 Answkh: — " Tlie ManiiK«'f- He iitHtnioUMl the Lj-tl^ftT-Ket'lHT 
 •jmI inyHC'lf not to allow et>rtain parties' Accounts to »'X( "<mI a limit; 
 and not to allow otheii* to overdraw at all." 
 
 Qi'r.sTiox: — "If in«truetionB were to '\>*>^w from the Directors 
 and the Mana^^ei to the other Bunk ofticiaU as to overdrawing Ae- 
 coiint", throiijjli whom and how woidd they come?" 
 
 Answkr: — " He would tell — the Manager would tell — the 
 Ledjfer-Kee|M'r. niVM-lf, and the Ueceivinjf Teller and the ('ollecting 
 Clerk not to aecept the elie(|ue»« of thone wIiomc AeeountH were i>ver- 
 drawn. No t»nch tlii*ection« m« theMe wei-e ever insued to me in re- 
 M|ject of the Directorn' or ManafjferV overdrawn Acciunts. The 
 Mana«fer never ixMned any dirtelionx to nie iv to limits on the over- 
 drawn Aceonntu of the I)irectoii» or Manager. Ah far at* 1 wan iii» 
 etrneted, I honoined the ehecjues of the Dii-ectorM and Manaj^er." 
 
 Qikhtion: — " Were there any Heenritiew held l>y the Bank to 
 cover theoverdrawn AeeountH or liahilitieK of the DireetorH or Joh's?" 
 
 .\nswkh : — " I i)elieve theiv weiv necnritieK in the way of 
 Mortfjaj-eM on ships and other pro|H'rty^ to the amount of :f;i(K).(K)0.00. 
 I htlieve they are in the possession of the Bink. I don't know of 
 ai'.y other secnr'ties held hy the Bank on the part of any .rther of the 
 Directors or .loh's. I eanuot jirodnee the Dnder securities, they ai-e 
 in the possession of the Bank. 1 asked Sir William Whiteway for 
 the Assignments of the DelnMituies to the London and V/cHtuiinster 
 Bank, and I have not received them yet, though he pmmised to send 
 them out to me." 
 
 QlKSTioN : — " ('an you say the amount of gold and silver re- 
 ceived from the Union Bank of Newfoundland during the week end- 
 ing ;jOth .June. 1894 ?" 
 
 .\nswkk: — " We did not obtain any gohl that week; we received 
 |30,()<)().(K) in Silver from the Union Bank, being our proportion of 
 |60,00().(K) imported I)y the Newfoundland (Tovernment that week. 
 We received it. 1 believe, on the rhmsday of that week. That was 
 charged to onr aceonnt by the Union Bank in the ordinary way, ami 
 when the time came for squ)>ring up. it wa» settled in the ordinary 
 way." 
 
 ' giKSTioN:— " How was that $H().(X)0.(M> paid forr 
 
 .\n8WEh: — •• The balance of account between the Banks for that 
 week was paid on Monchiy morning following, in gold." 
 
 (^ikstion: — "What was the balance due payable in gold on 
 30th June to the Union Bank?" 
 
 Answkh:— •■ f28.H<K).(K). That iiK-.uded the $30,000.00 credited 
 to them for the silvei'. |2H.800.00 was all we owed the Union Bank 
 on the morning of the 2nd July, 18t)4. Only for the f:}0.000.00 in 
 silver that we received from the Union Bank, the latter would have 
 owed us $1,200.00. We paid on July 2nd, 1894, the balance of 
 $28,800.00 in gold." 
 
 Question: — 'What wei-e the amounts due the Union Bank on 
 the four Saturdays preceding June 30th, 1894, respectively?" 
 
 Ax.swek: — " On the 2nd June the amount due was $45,000.00. 
 We owed this on the balance struck between the banks, and paid it, 
 £'5,000 stg., in Exchange, and the rest in their notes and cheques. 
 
9. 
 
 "On the 9th June the amount due wmh |23^)0.()0. We paid 
 £2,(XH) Ht^.. in Kxchniijri., and the l)idnn<-o in n(»t«-H and chequeB. 
 
 "Cn the loth of .June th» aniouiit wiin f41,9(KMK), and we paid 
 £H,(m) Mt»<., in Exchange, and the balance in noten and cheques. 
 
 "On the aSrd June th.- amount due hy un to the Union whh 
 |53,9(K).(Xt. Thin l)alance wa- paid, iJ8,2()() in ntg. KxchauKe. and 
 the rent in notcM anil clieqnex. 
 
 " In addition to the ^JH.HOO.OO in gMd. pa:d on July 2nd, I do 
 not know what we paid until I enquii-e." 
 
 CRo«H-ExAMrNKi> by Mr. MoKiNK: — 
 
 Qi'ESTiox: — "(iiveme the actual indebtedueBiii on '>veidrawn 
 AccoiintH on liOth June." 
 
 Anhwkk.— " Edwin Dudei-, »<n«),H21.91 ; A. (i.M>dridife & Son;*, 
 |122.ai2.!U: (ioodfelh.w & (J,... $V27A7.W.h J. & W. Pitt., 
 |4,327.2o: (ieoige A. tliitchings, |;>J>*>.-i7." 
 
 guESTioN:— " What was the total indebtedness on June .{Oth nf 
 the Directors a„d of th- firmfiof which they were memlHMN':"' 
 
 Anmweh:— " Jf87:},()7«5.o7." 
 
 t^LKSTiox:—" Against thi.s total what amount .»f sf-uritics did 
 the Bank hold?" 
 
 A.vhwer:— ••$;}<)«),(MK).(K» fn.m bnder." 
 
 QLE.STioy:— •' What was the total uns-dued indebtedness of 
 Directs; « and firms of which they were nienilKis?" 
 
 Answkk:— " $;")7;M)7«).o7." 
 
 QlEsTiox:— •• Did the Bank hold any over.lue Exchange or 
 notes of the Directors ,„■ tieir Hnus on June '.Kkhr 
 
 Answek: — " \o." 
 
 guEHTiox:— " Of the Exchange drawn bv Duder and u.iimid on 
 June JOth, but not due at that date, how much did the Bank have on 
 hand?" 
 
 Axswek:— "The Bank had on hand $12,(MK).()0." 
 
 Qlestion:— " Why was that on hand?" 
 
 Answek:—" Because there was no mail to forward it." 
 
 yuESTiox:-" Of the .t'(J.5.7->() stg. of Duder's Exchange, where 
 was the balance on June CvHh, excluding tlie$12,(KX)?" 
 
 Answer:—" In the hands of foreign agents „f the Bank, and of 
 people It was sold to." 
 
 Qlestiox: — " Upon whom was it drawn?" 
 
 Answer:—" £(i3,rA)0 stg. had b.en drawn on Prowse, Hall & 
 Morns, the £2r>0 ou JJampsou & Co., London. To the best ot my 
 knowledge and belief, the drafts on I'rowse, Hall, & .^[on■is wei4 
 accepted— all of them that arrived in England before June .30th " 
 
 (Question:-- Was all the Exchange ..f Duder outstanding on 
 •iune J()th, paid after that d-'fe?" 
 
 Axswek:— " Yes." 
 
 Qt E.STION:— " When you, ou Janun.y 8th, stated that amongst 
 the amounts due by Duder was the £-05,750 stg., what did you 
 mean?" " ^ 
 
 Answer:—" I was requested by Mr. Emereon, Q.C., to furnish 
 t .e v.ourt with the amount of the Exchange of Directors running in 
 my Hank or otherwise w Juiu 30th as maker or endorser." 
 
10. 
 
 Qukstion: — " Wa« that JEGoJoO stg., due or owing on the 30th 
 of Jane really?" 
 
 Answer: — " No." 
 
 Question'; — " When yon inehuled f;),875.i){) as DuderV liability 
 lor dinconnt, as proniiwr, and $1G,-I;i8.58 as endorser, did you mean 
 on notes not yet due, or ovei'dne?" 
 
 Answer: — "On notes not yet matured. His liability as pi'o- 
 misor was on notes from him to other per8r)ns, upon which these were 
 endoisers, and whieh the Hank had discounted for the endorsers, not 
 for Dnder, and which notes were paid when due. His liability as en- 
 dorser was upon notes of othei' people to him, discounted by the 
 Bank, and paid when due." 
 
 (Sigmd.) II. D. C'AKTEK. 
 
 Sworn before me, at St. John's,- aforesaid, | 
 
 this 17th dav of January, A.I). 189ij ( 
 
 " (Signed.)' J. a. COXKOY, J.P. 
 
 ( Cioss-Examinntion continued on Jnniiary 22nd, IW-i.) 
 
 The further cross-examination of Henry I). Carter, taken upon 
 oath, who says: — 
 
 " A. (ioodridge & Sous' indebtedness actually on 30th Jnne was 
 .fil22,2.12.91." 
 
 Qitestion: — " Where was the Exchange for .$242,807.33, i"e- 
 ferred to as a liability in your direct testimony?" 
 
 Answer: — "That had passed out of our hands to our foreign 
 agents in diffeieut countries, except $12,000, which was in the Bank, 
 waiting to be sent by mail. \(me of this .'xchaiige was overdue on 
 the 3()lh June. It was drawn on C. T. Bennett, Bristol. The 
 liability of the Bank or of (ioodridge was at that time contingent for 
 that liability on its payment by the acceptor. It was paid when due. 
 
 " The liability of (ioodridge to the amount <if $7,2f)3.;>0 was 
 upon notes of theirs to other peoi)le, discounted by the Bank for other 
 peo|)le, and upon which others vt/e endorsers, and not due on June 
 3()th. The liability of .|28,9.'{3..")0 was upon notes of other people to 
 them, discountevl for them, and not due on 30th Jnne. 
 
 " The discount liability of Goodfellow & Co., of $.3,007.89, was 
 for notes of (ioodfellow & ('<)., to otheis, discounted t'f)r others, en- 
 dorsed l)y others, and not due on .30th June. 
 
 " The Exchange liabilities of J. &. W. Pitts for $2(3,400 00, was 
 for Exchange .irawu by the I'uiou Bank of Xewfoundlaud on the 
 Union Bank of London, or Bank of Liverpool, in favour of J. «fe W. 
 Pitts, and endorsed t ) the Commercial Brnk, and not due on .June 
 30th. This had been forwarded to our agents in England. 
 
 " Mr. Hutchings is not a member of of the firm of Job, Brothers, 
 & Co., and has no interest in the Prm to my knowledge. I mean by 
 his signing for them that he had a power of attorney from them to 
 sign for the:n. He signed " Job, Brothers, & Co., per pro (t. A. 
 Hutchings." Their Exchange liability of $42."),232.00 was on Ex- 
 change not due on June 30th. It was drawn on Job Brothers, 
 Liv.ii)ool. and foi warded by us to different agents, and sold to 
 different people; and the liability was contingent on the ncm-payment 
 by the Acceptors. Their liability for $.J.17'3.00 aw piomisci- was on 
 their notes to other peoi»le, not then due, discounte«l for others and 
 endorsed by others, and paid when due." 
 
QuESTiov:— " When you referred to amounts due upon Ex- 
 change and as promiser and endoi-ser, did you mean a liability upon 
 the non payment when due?" 
 
 Answer: — " Ye^." 
 (Witness's attention is drawn to the document marked •' H.D.C. 1.)" 
 
 " That document is a statement of the affairs of the Commercial 
 !'ank of Newfoundland to the .'Wth June. 1894, as things stood on 
 that date." ft ■ 
 
 QuESTiox:— " What are the iiahilities referred toon the Debtor 
 side? Whose are they?" 
 
 Answer:— " They are those of the (^ouimercia! Bank.— what 
 the Bank owed to other parties on the .-{Oth June. The Assets 
 referred to on the Credit side are the Assets of the Commercial 
 Bank. The Statement is made up in the usual form of our annual 
 Statement. I am not familiai- with the annual Statements of other 
 Banks. A.i <)ver.lrawn account is an Asset to the Bank, and all 
 overdrawn account- should be shown on the As.sets side. E,\-ehaii.>-,. 
 in Bank would be shown on the Ass^is side. Exchange not m 
 due, forwarded toother Banks, would not be shown on" thy Asset 
 side. It would n<.t be an Asset o. he (Commercial Bank. The 
 liability on Exchange aiul notes referred to as a debt on my direct 
 exannnation, would not pioperly appear on the Asset side of the 
 Statement, except as to the Bills of Exchange on hand; and the^e 
 latter were aetually included in ifui 4, Ass.^t side. The contin-reut 
 liability of the Directors to the Bank could not be shown in'the 
 Statement, " H. D. C. 1." When the contingent liability became 
 from non-payment, a debt of the Directors, it wo.dd be an Asset of 
 the Bank. Then the Bank's liai)ility would be shown on the Debl(.r 
 side. Until it became due it would be neither an Asset nor a Liabi- 
 lity of the Bank. 
 
 " I know from my own knowledge that there have been assi<ni- 
 ments ot Bonds from the CJomniercial Bank. I have witnessed s,.me 
 I did not peruse thorn, an<l I did not know the effect of them, with 
 the exceptio'i of one, of which I now produce a copy." 
 
 (Copfiohjtctidtohy Mr. Moriae, ami admitted. Marked" H.D.C T."; 
 " This is one of the documents asked for on inv Exaniination-in- 
 chiet Some of the Bonds whieh I have Mii.l were assigned to the 
 London and Westminster Bank had always been with the latter Bank 
 as Agent lor the Comnurcial for tl.- purj.osc- of collecting the interest 
 I hat interest was always eredited to the Commercial. Interest was 
 credited trom the ve,y ti,.,t to the last by the London an<l Westminster 
 Bank upon ail Coinmercial's B<mds to the latter Bank, ineludin.r the 
 , !!'''"'^fr^'""''- ''"''*^ 'l<'ciunent now produced is .lated Octoberibth 
 lam. 1 he assignment 18 for security for re-payment by the Commercial 
 to the Loudon and Westminster Bank of all future advances on Cur- 
 rent Acco^.nt; and to be held only so long as there remain moneys 
 due by the said Commercial to the said London ami Westminster 
 Bank, and not otherwi.se sveured. The assignment was for the pur- 
 pose oi "Cover." The Commercial has been in cre.lit with the Lon- 
 don and AVestminster Bank between that liate in 1886 and the ;K)th 
 June, 1 81)4, I pr<,du..e the U„do» and Westminster Bank'« Account 
 with the C.m,mercial fr<.in December. 1892, i., January ;{rd. 1898 On 
 the latter date the Commercial was in cr^.lit Jt;o8,78;} 18s. lid sf^ 
 
12. 
 
 In that Account theiv is a ('reclit on Jaiiiiary 2nd 1893 to the Com- 
 mercial foi- interiKt at 4 [ht ct-iit on \c'W South Wales Bonds, which 
 ■^■orm part of the Bonds said to be assijjned, to the amount of .€97 
 10s. Od. stg:. There are othei- amonnts credited on the same date for 
 interest on Bonds assigned. From first to Inst all the interest on all 
 the Bonds held by the Londtni and W'esiminstor Bank was credited 
 by them to the Coir.mereial, to the best of my knowledge and belief. 
 
 " The Newfonndland Debentures assigned io the London and 
 Westminster Bank w< i !■ ke|>t in the ( 'omniercial Bank vaidts. There 
 were some lV'l)entures in (he vaults that were not assigned, — all kept 
 together. The Commercial Bank always collected the interest on all 
 these 'debentures, ar.d that interest was credited to Interest Accoimt. 
 Xo distinction was made between the interest on I )ei>entnies assigned 
 and the Debentures not assigned. No interest was ever credited upon 
 these Debentures to the London and Westminster to my knowledge. 
 The accounts of the two Banks agreed. The London and Westminster 
 never clainieil to be credited with interest on Bonds or Debentures. 
 The London anil Westminsti-i- Bank treated tlicBonds and Debentures 
 said to be as.-iigned to them as the projjerty of the Commercial Bank. 
 The Bonds had been left in London to collect interest which was 
 payable there, and which the Commercial had to collect through an 
 agent. I would consider the Bonds and Debentures properly stated 
 as .\8sets in item Xo. 3. " IL D. C l," asset .side, having regard 
 to the fact that wo received interest upon them. The C'ommercial 
 Bank had never been credited with *Uv value of the Bonds and De- 
 bentures by the London and Westminster Bank or by anybody else. 
 The said Bonds and Debentures hail been purchased by the Com- 
 mercial Bank originally for itself. 
 
 " To the best of my knowledge and belief, item 3, Assets side, 
 is correct. The .same is true of item 4. I have been in the Bank 
 nearly twenty-one years. Mr. Brown was Manager then, and down to 
 IHtCi or 1884. I have been familiar with the Annual Statements for 
 these twenty-one years', or at least foi- the last ten cr fifteen years. 
 The Statement " \l. 1). C. 1." is, as far as I know, made up in the 
 same way as all the other Annual .Statements, but I cannot say with- 
 out seeing the otliers, I will try and produce them. 
 
 " Mr. Pitts became a Director shortly after Mr. Bowring left, in 
 1887, I think." 
 
 -♦♦♦♦-♦" 
 
 Ke-kxamixkd by Mk. Emkkson. '>.('. 
 
 "When I refer to the Assi>;nments made to the London and 
 Westminster, I mean the .Stocks neld in London and those remaining 
 here. I can produ'e a list of th<' .Stocks now held in London by the 
 London and Westminster Bank, and also a list of the Del>enturc 
 Bonds held under the .Vssignments. f now produce all the othei- 
 .\ssgnments of the Debentiu-e Bonds, — copies, the original not being 
 in the possessiim of the (Commercial Bank, — marked as foilows: — 
 
 '• II. D. C. 9," dated 28th Sept. 1885: 
 
 " II. D. C. 10," dated 2r)th Oct. 188«i: 
 
 " H I), v. 11," dated lOth ' ■ 1889: 
 
 " H. D. C. 12," dated 24th Dee. 1890. 
 
 These, and Exhibit " II. D. C. 7," comprise all the Assigmnents 
 of thi Delwntnre Bimds as far as I know. All the foreign Stocks 
 
.^•sdr 
 
 13. 
 
 Jieldby the I^ndpu. a^d . AVestuiinster. were, assigned ae "Cover,'' 
 and {o<: the 8*me purpose ap the Debenture Bonds were a^bigned. 
 These foreign Stocks were originally held by the London and W^est- 
 wpater for the,pui-po8e o£ oollectiun of interest, but were subsequently 
 assigned to thera for purposes of " Cover." 
 
 Question:— i"HaTe these foreign Stocks been held since their 
 assignment as Collateral Security fqr advaqpes to the Corapiei-pial?" 
 
 QuK8(rioN Objected tq and Allowed. 
 
 Answer:— ''^They were held as a " Cover" for advances. 
 
 Question: — " Were they held as a Collateral Security for over- 
 draw!) accojmts?" 
 
 Answbk: — "I think they were only held as a "Cover." I 
 eannot annwer the question any other way. I have an idea that I 
 know the meaning of " Collateral Secarity." I take it to be the ex- 
 pression used for a security for a debt due. There v; a difference 
 between these Assignments and a Collateral Security. In these 
 assignments the London and Westminster Bank has always credited 
 1 the Commercial with the inteiesit, and generally when a Collateral 
 Secui'ity is concerned the Creditor keeps the interest for himself. I 
 would not consider these af Mgnments as Collateral Security." 
 
 QtTESTiov: — "'W^ere these foi-eign Slocks transferred t(j the 
 London and Westminster Bank or their noniineeK on their behalf by 
 the Commei'cial ?" 
 
 Answer: — " I do not know: I do not know to what extent they 
 were assigned." 
 
 Question: — " What do you mean by " Cover"?" 
 
 Answer: — " I mean simply holding in case the Commercial 
 
 ■ 'Bank wonld take them back at any time when they would place them- 
 
 selves in Credit. If we were not in Credit^ the London and West- 
 miaster Bank wonld still hold them, for the same purpose as before, 
 — purposes of Cover." 
 
 ' Question: — "If the CVmimereial Bank owed the London and 
 
 ■ 'Westminster Bank the amount of the Cover, had the latter Bank the 
 light to selir' 
 
 Answer: — " I do not know. 
 
 " On the 30th June. 1894, the indebtedness of the C'ommercipl 
 Bank to the London and Westminster Bank is unknown to me: I do 
 not know if it were under or over the Cover. I shall consult the 
 books. 
 
 "To I he best of my knowledge the Statement for June 30th 
 1894, is made ,up in the same form as previous Statements. I shall 
 produce, if I can, the Statement immediately preceding the Assign- 
 inent to the London and Westminster Bank. ' I cannot say if Item 3, 
 A. set side, is in the usual form or the Annual Statements. 
 
 " I do not iieiinepibcr seeing the minutes of the Bank referring 
 to the reti.ement of Mr. Bowring. I know, the i-eason of hi;, retire- 
 ment only by hearsay. I, dq not remember spe^ng »ny correspon- 
 dence on ^fa«>euhject. 
 
 " I produce a memorandum of the weekly balance between the 
 
 Comm^roial and Unwn Benks for th^ week euiding, June 30th 1894," 
 
 — (Marked " H. D. C 13."^— "We struck onr balance with the Union 
 
 pu Satur^lpys a)>vays,-74^at iq, if,.l?.ajance was in favour of ns, our de- 
 
 , jwsit with. the XJoion ,on Friday -.would 1)« the last for the week, and 
 
as? aRf"^-^ 
 
 14. 
 
 they would bavi- the privilege on Saturday of paying us in our own 
 notes and cheques of our eustoiners, making up the balance in Ex- 
 change or gold." 
 
 Question : — " What day in the week do you close your business 
 with the Union Bank?" 
 
 Answer: — "Weclosed the account on .Saturday if we owed them 
 money. If we did not owe them money, we closed on Friday. If we 
 owed them money on Friday, we would pay off on Saturday, includ- 
 ing Saturday's work. We owed the Union on Friday, June 29th, 
 1894, $78,600.00. We settled part of it on Saturday, and the balance 
 on Monday, July 2nd. .Saturday was the day for settling. We paid 
 part on Saturday, part on Monday. On Saturday, June .30th, we 
 paid $49,800.00, viz., f23.20').00 in notes and cheques, $6,763.00 in 
 notes and cheques collectca, and $19,837.00 in Exchange. The 
 balance, $28,800.00, we paid on Monday afternoon, in gc!d. That 
 $28,800.00 in gold was included in the " gold in vaults" as referred 
 to in the Statement. On Saturday we had not arranged with the 
 L'nion Bank how that $28,800.00 was to be paid. It was marked 
 on our deposit slip in the Union as so much gold payable to them: 
 subsequently the Manager said, deduct the gold from the charge of 
 $78,600.00 in our i)ooks, and he would see his Directors to see if they 
 could give the Union moie exchange and less gold. This was about 
 3.30 p.m., after the slip had gone over to the Union. The $28,80t1 
 • in gold remained in our vaults till M>inday, when entries were made 
 ill the Conmiercial Treusury books, and gold sent over to the Union 
 to the iunount of $28,800.00. 
 
 " Our Annual Meeting was on 16th July, 1894. On the 30th 
 June the $28,800.00 was taken into account as of gold in the vault. 
 I cannot call to memory any other similar transaction between the 
 Banks, because 'tis veiy seldom we [)ay in gold: we generally pay iu 
 Exchange. I remember often larger amounts being paid to the 
 Union Bank on a week's balance, iu E.Kchange. I remember one or 
 or two occasions when we owed the Union liaiik on Friday, and the 
 balance ran o" to next week. These weiv occasions when we were 
 short of exchange, and it would be depriving our customers. Then 
 we would have to ask the Union to hold over to next week, when 
 they would chaige us 6 per cent. I cannot call to mind an occasion 
 when it was convi'iiient to pay and we did not do so. The Union 
 Bank did not say anything against our holding over the $28,800.00. 
 I cannot sa}' if any excuse wore given to the Union Bank for so hold- 
 ing it over till Monday. Nothing to my knowledge occurred between 
 the Banks on the subject of holding the gold ovei- till Monday. On 
 Monday morning we paid over the $28,800.00 in gold to the Union. 
 I believe the gold and bullion in the vault were counted over on the 
 Thursday before Saturday, 30th. 
 
 (Signed.) H. D. CARTER. 
 
 Sworn before me, at Si. John's, aforesaid, I 
 
 this 22nd day of January, A.D. 1895 f 
 
 (Signed.) J. «. CONROY, J.P. 
 
 f Examination of Henry D. Carter nontitued this 5th day of 
 February. 1896. ) 
 " I produce the general statements of th ? affairs of the Commer- 
 cial Bank for the years 1881, 1882, 1883 and 1884, marked < H.D. 
 
15. 
 
 C. 14,' ' FI.O.C. 15,' • H.n.C. 16; and ' H.D.C. 17,' respectively. 
 I will a«k for the intervening statements ii;j to 1894. I got those 
 papers from Mi'. (Joen, of the CommLMcia! Bank. They are in the 
 same foi-m as the StaU-ment for 1894. so far as I can see." 
 
 QuKSTiov:— " Diirin'< these years, 1881 to 1884. was there any 
 hypothecation or |)le(lge hy way of collateral security, or for cover, of 
 the I^bentiire Bonds and other Securities mentioned in the 3rd item 
 of the Asset side of the Annual Statement y" 
 
 Answkr: — " Not to my knowledge. I have been in the Bank 
 nearly twenty-one years. It was in 1885 that these Securities were 
 first |)ledged, as far as I am aware. On the :50th June, 1894, tiie 
 amount of the Securitii-s pledged was $ 
 
 " The London and Westminster Bank are our Londoi, .\gent8, 
 and the Bank in London to which would go all our remittances. On 
 the 30th Juue, 1894. the Balance in the B:iiik against us was £77,- 
 107 178. 8d., or ^^70,117.83. against which they held the Securities 
 mentioned in tha letters and documents produced. The Commercial 
 Bank had no (»ther moneys in any other Bank on the other side. I 
 cannot say if the Commercial Bank had at that date, (3()th June, 
 1894,) any moneys in any financial institutions on this side. Mr. 
 Coen can supply that iidonnation." 
 
 *• QiTESTiox:— " Was tli—e any amount on the hands of your 
 Agents on the other -.^ide of the Atlantic to the credit of the Com- 
 mercial Bank?" 
 
 .\n-8Wek:— '• I cannot say: Ih: Coen can tell. 
 "There is a book called the "Balance-Sheet Book." I was 
 l)ook-keeper up to the appointment of Mr. Co:)ke as .Manager. The 
 Balance-sheet Book contains all the balances due to and by the Bank 
 at the end of each month, and those on the 30th June of each year, 
 and was regularly kept up to the 30th of June, 1894. For the la.st 
 six or seven years it has been kept by Mr. Coen. From that book 
 would l>e nade up the 4th iti-m oi. the .\sset side of the Statement, 
 anil in that item were included all the debts due to the Bank. The 
 (General Ledger iiaiance Book is put in, with leave to have it taken 
 back from time to nme. The balance for the 30th June, 1894, now 
 in this book, was made up in .separate sheets first. The monthly 
 balance she.'ts are not signed, nor the yearly ones. The balance in 
 the book produced contains all the balances for the end of the year, 
 .30th June, 1894. This book was kept by me about fifteen years ago. 
 The balance would be taken off by Mr, Coen, and certain accounts 
 would l.j closed by the .Manager. The whole account would be 
 made up under the direction of the .Miuiager." 
 To .Mi{. Morink: — 
 
 «.irK.sTiox:— " Were the Debenture Bonds which were in the 
 Commercial Bank, but included in the documents of Assignment, 
 endorsed to the London and Westminster Bank?" 
 
 Answer: — " 1 caimot answer: I do not know. The Debenture 
 Bonds are now in the hands of the Trustees of the C'ommereial Bank. 
 I will try to ascertain if they are so endorsed. I cannot tell if they 
 were registered in the Keceiver (ieneral's office: I will tiy to ascer- 
 tain. The CJonunercial Bank collected interest upon ihem, which it 
 credited to its own interest account. I am not aware that the Bank 
 had any written authority from the London and Westminster Bank 
 tu do so. 
 
lb. 
 
 "The baitoce of Siwcic in thv vHult was, on the 30th Jnne, 18W, 
 1138,234.14. In that was included Jj^JO.UOO.OO, ifcently obtained in 
 silver from the Union Bank. Item 1, Assets sido, includes the $28,- 
 H(X).0() due the Union Biink on 30ih .June, and paid on 2nd July. If 
 we had paid on S«turilay, .Jnnc .'iOtli, the A'^se'.s in S|)ecie would have 
 appeared that much less. The liabilities in that case would also 
 appear that nineh less. Thai $28,800.00 which we did not pay on 
 30th June appears as a liai>ility on the Statement. We did not 
 on Saturday charge the Union Bank with the jj^old. We charged it 
 on Monday, when it was paid. The $28,800.00 was actually i.i the 
 Treasury on Saturday, :JOth -June, 'i'iie >I:u»a«^ei- and a I)irt'ct<»r 
 keej) each a key of the Tieasury wheiv the S|)ecie is stored. It 
 requires two keys to open the Tieasury, — one a Manager's, and one a 
 Directoi's ;)u Satiirlay, Jiun.- .'Wth, when we balanced our account 
 with the Union Bank, and made out our slip, there was no Director 
 on the pi-entises to open the rreasiiry. There was no money counted 
 out that Saturday for the payment of the Union Bank. On Monday, 
 2nd July, the amount was taken out of the Treasury and paid. The 
 Annual vStateinent is correct, so far as I know, in representing the 
 amount of Specie in vault, and the debt of $28,800.00 to the Union 
 Bank as a liability. The balance due the Union Bank on 29th June 
 was $78,(j(M), including $:W),(HM).(M) in silviT, obtaiu.)d thai week. We 
 paid the l^uion in I'Jxchange, $10,837.00, in their own notes and 
 cheques .'^2V/,9(i3.0O, leaving .$2S,S(H).(K), which was paid in gold on 
 Monday, 2nd July. But for the amount of $30,(M)().(Mt obtained that 
 week in silver, the Exchange would have overpaid the Union by $1,- 
 2(X).00. That is what I meant by saying that but for the silver 
 the Union would havo owed us .$1,200.00. In other words, bi!t for 
 the silver we would have sent $1,2()0.0() less in exchange." 
 
 To Mh. Emeusox, t.).C.:— 
 
 " rhe item of .$47.8(K).()0 in the (reneral Ledger Balance is the 
 sum we owed the Union on the 30th June. The business of the 
 Union with us closed on June the 2;)th, inclusive of that day." 
 
 " II. 1). ( ". 18" is sul)miited to witness, who is asked: — 
 
 QuKxTiox: — •• Is that a correct statement of the balance between 
 the Union and Commerc al Banks on the 20th Jiuie, 1894?" 
 
 Answkk: — '• Ves. \Vi owed them on that date $78,(500.00. 
 Saturday is the day of settling with the l^nion when the balance is 
 against the Commercial. The items on exhibit 18, .Vos. 1, 2, 3, 4, o, 
 were on the slip sent over to the Union on Saturday about ten minutes 
 to thi'ee.or three p.m. 
 
 QcESTiov: — '• Under ordmary circumstances, would the gold 
 and silver accompany that slip?" 
 
 Answkk: — • Yes the gold and silver would be carried over with 
 it, if we could get the Directors to open the Treasury. It happenol 
 before on one or two occasions that when we wanted specie we could 
 not get a Director- to open the Treasury; but 1 cannot say that it ever 
 hapi)ened before that when v,e wanted to pay the Union Bank the 
 balance in specie we could not get a Director. 
 
 " That ite-a of .$47.8(X).30 in Exhibit 18 comprises $19,(KX).00 
 that the Union brought over on Saturday, 30th June, and the $28.- 
 800.00 which we owed theui, and which we paid on Monday, July 
 2nd. I do not mean to say that oiu- reason foi- not paying over the 
 $28,8(X>.(K! in gold on .Saturday was that we could not get a Director 
 
17. 
 
 to open the Treasury. There was no such reason as that for not 
 ending over the gold on Satu.day. The reason for not sending over 
 the $28,800.00 on Saturday to the Union was that the Manager 
 directed otherwise, stating that he would see his Directors and find 
 out if he could not giv the Union moi-e Exchange, and less gold. 
 That was pretty well on three o'clock p.m. I ilo not know what time 
 on .Monday the gold was sent over. I do not know if there was a 
 meeting of the Directors on Monilay, or not. Their meeting days 
 were Tuesdays and Fridays." 
 To Mh. iloKiNE: — 
 
 " H. D. C. 18 " is not made up hy me. I do not know by whom 
 it is made up." 
 
 (Jl-kstion:— " Was the settlement actually made between the 
 Banks on Saturday, 30th June, as stated in Kxhibit 18?" 
 
 AvswEu: — " The settlement was not actually made, i)ut the 
 balance as stated therein is correct. The charges were not made in 
 our books on Saturday as contained in PJxhibit 18. The payments 
 actually madi on Saturday were charged on Satin-day. The pay- 
 ment not made till Monday was not charged till Monday. 
 To Mr. Emkhson. Q.C. :— 
 
 " The slip sent over to the Union on Saturday contained the 
 various items on Exhibit 18. The words ' settled Saturday. June 
 *)tb, as follows:' — are not correct. It is not correct, because the 
 $28,800.00 were not sent over on Satinilay. The five items are a 
 correct copy of the slip as sent ovei- from the Conmiercial to the 
 Union. It is a correct statement, showing the manner in which the 
 balance due by the Commercial to the Union was paid. When I say 
 It is not collect, it depends on the meaning I put on the word 
 " settled." The only iiicorrectness is that the gold was deducted 
 from the balance, and not sent over until Monday; but Exhibit 18 is 
 correct, as it went over tothe Union Bank on Saturday. It was after 
 the slip went to the Union Bank that the .Manager told me not to 
 send the gold until he saw his Directors. Sometimes the specie goes 
 with the slip, and sometimes later. 1 cannot say if the .f28,800.(K) in 
 gold was all that was kept back that day. The Exchange f«f £'i,irtO 
 stg. plight not have gone over, but it would be entered in the Cash 
 Book: it would pass through the books. That £'4,1.10 would not i>e 
 taken as owing to the Unicm on .June .'{Oth:— not as a sum owed the 
 Union on that date. It was not included in the General Statement, 
 it was snuaied off. On Saturday and Monday the balances were 
 paid according to Exhibit 18," 
 
 (Signed.) . Fl. D. CARTER. 
 
 Sworn before me. at St. John's, aforesaid, I 
 this 5th day of February, A.D. 1895. ( 
 
 (Signed.) J. (i. CONKOY, J.P. 
 
 The Examination of Chahi.es E. Meehan, of St. John's, Teller of 
 the Union Bank, taken upon oath; who says: — 
 " On the 30th June, 18J»4, I was lieceiving Telkr of the Union 
 Bank, I have been seventeen years in the Bank, i,nd over twelve Re- 
 ceiving Teller. The weekly closing day between the Union and 
 Commercial Banks was Friday, and we paid off on Saturday. Satur- 
 day is really the closing day; the account in ciedit has its last entry 
 
18. 
 
 OH Fnday , and the other pays off on Saturday. That haM been the 
 cut^tc.m for the last couple of yearn— since the change in the time of 
 the Allan boats. Previously Monday had l)eeu the settling day. 
 
 " I produce the original slip of ;iOth June, xa94, from the Com- 
 mercial Bank to us, (Marked *• C. E. M. 1."; If was sent by the 
 (^omiuircial Bank to us pretty close to three o'clfKik. I received all 
 the deposit on the slip except the gold, 128,800.00, «ud the Exchange 
 *19,*^7.00. With regard to the Exchange, if an English boat was 
 not going that week, we would ii-.t ask for it; we would get it on 
 Momlay. With regar.l to the goUl, it «p,H'ars on my Memorandum 
 Cash Book, mh June, that it would be paid in sterling gold cm Mon- 
 day by the Conimereial Bank. ( M»odridge, a clerk in the Commercial 
 Bank, brought the slip, to which his initials areap|H'nded." 
 
 QrKSTmx, (objected to, but admitted) :— " Was there any rea- 
 M)u assigned by him why he did not pay the gold?" 
 
 Answkk:— " I cannot remember. It would not Ix- extraordinary 
 to have the paviueut stand over to ^fouday: I looked upon it as an 
 Item in my cash. When the slip came in, the amount of $78.o(X»00 
 was credited to the C'omnu-reial Bank. I know of no reason why 
 that $28,800.(X) was i.ol paid on the IWth June, 189-i. 1 cannot call 
 up a settlement in gold of a debt due us by the Commercial. A 
 settlement in gold is unusual. There have been gold settlements 
 When balances were paid in gold, it may have happened that the 
 gold was held over for a day after the slip was handed in. I reinem- 
 the |28,8(K).00 being held over, but I looked upon it as paid. 1 con- 
 sidered it ours that afterncjon. I have no doubt I told the .Mana{>-er 
 this gold was not paid in. I know of no communication between the 
 >[anagers of the two Banks on the snbj»!et of this gold." 
 Cko.hh-examined by Mn. Mokink: 
 
 "'i'he settlement between the Commercial Bank and us was 
 usually made by Exchange." 
 
 (Signed.) CHAS. E. MEEHAN. 
 
 Sworn before me at St. John's, aforesaid, ) 
 day of February, A.I). 1895. f 
 
 thif 
 
 (Signed.) 
 
 J. G. COXKOY. J.P. 
 
 The Examination of Gkowjk Coen, taken on oath this 1.3th day of 
 
 February, 1895. 
 This Heponent, Geokoe (Joe.v, upon his oath says:— 
 
 '• i was Accountant in the Commercial Bank from the fall of 
 1884 to the suspension. I am Mill assisting in the winding-up of the 
 Bank. I have seen the Annual Statement made up. It is made up bv 
 the Manager. I was with him, but he made the Statement himself. 
 I see document " 11. D. C. 1.". It is a Statement of the affairs of 
 the Bank for the year ending m,h June. 1894. It is in the hand- 
 writing of Mr. Wood, a clerk in .he Bank. The signatures to it 
 are those of the Directors ol the Commercial Bank and Maiiagei-; 
 the persons now present. They were the Manager and Directors of 
 the Bank on that date. The figures in that Statement were 
 made up and derived partly from my Ledger, and partly fro-n other 
 books." 
 
 yuESTio.v:— " Take the item on the Liability side, No. 3, " Due 
 to sundries, &c." From what book would that be derived?" 
 
» I 
 
 Answkr:— "That would be f mm ray L«>djfer. I kept the Gent-iul 
 Ltdjfer. Theif whh anolher Lfdjjfcr kept.— the Individual Ledj^er, 
 kfpl by Mr. ('rowdy. The Geiienii I.edjfer whh the actual Books of 
 the Bank or Ledger of the Bank; the individual Ledger kej.t the 
 pniticidars of the Cini-eiit A«courtH. All the Accounts of the 
 In<liv<lMal Accounts weiv also in the (Jeneral Ledpr. There were 
 Accounts in the (leneral Ledger that were not in the Individual 
 Ledger. The Annual .Statement could be n uk- up from the (ieneral 
 Ledger, that is from mine. The last Annual .Statement was made up 
 partly from my book, partly from others." 
 
 QuK.sTfON:— •• Take the 4th item from the A.-.Het side, beginning 
 " Local Bills Discounted, &c." What book contained that?" 
 
 •' .\n.swkk:— " Various l)<M>ks contributed to make up that item. 
 That item c(mtains overdrawn Ciureut ,\ccounts. The Individual 
 Ledger would contain the poition of that item made up <if overdrawn 
 Accounts. The totals of these overdrawn .Vccounts would be in the 
 General Ledger. These totals would ..ot show me, -.-..i such (ieneral 
 Ledger Kee|)er, the comtition of each overdrawn .Account." 
 
 Qi'KHTio.v:— " From your position could you speak of the 
 character of the overdrawn .\ccounth?" 
 
 Answek:— "1 could not speak in my misition to the value of theHe 
 Accounts. ; pould not say if they were g(.o 1 or bad debts I can 
 furnish the amount of the overdrawn .Vccounts on the lUhh .Imie 
 1884, in that itnra." 
 
 t^UKSTJON:— •• From your general knowledge, ar.- you able to 
 speak to the value of the.se overdrawn .Iccoimts as ai. -VssetV" 
 
 Answbh:— •' Xo. Thei-e is not anyone now who could sjH-ak to 
 the then value of these Accunts. Mr. Cr.iwdy was the Ledger- 
 Keeper, and kept the Individual Ledger. As far as I know. Mr. 
 Crowdy hac left the rountry, and had done so Iji-fore the Bank 
 closed. Since his disap|)earance I have had chaige of iiis Ledger. 
 That book shows the condition of the overdrawn Accounts at "the 
 time of suspension. From that book I can furnish an account of the 
 mdebtedness of the Directors on 80th June. 1894 Their Accounts 
 have been ma.le u|) in that book, the Individual Dedger, annuallv nn 
 to 80th June." " ' 
 
 QuBSTio.N :— " Can you furnish a Statement of their re.spective 
 Accounts at that date for the last ten years?" 
 
 Answek:— •• Yes, I will do s„. I have had control of Mr 
 C'rowdy's Individual L.dger since his disapi>eaiance. In one Account 
 I went back to 18feo in Mr. Crowdy's books." 
 
 Qukstion:- " In what condition was that .\ccount?" (Object- 
 ed to, but ad.nitted.) 
 
 Answkr:— " It was incorrect. 
 
 " To make up the Annual Statement it w.is not n.-ees.sary that 
 the Individual Ledger should have been i>alanced. 'T!ic Statement 
 can be made up without the Individual Ledger. 'Th'c totals of the 
 Individual Accounts can be had from the (Ieneral Ledger. I know 
 nothing about the value of the overdrawn Accounts in item 4, Assets 
 side. 
 
 " The Dividend and Bonus for 1894 were declai-ed out of the 
 profits for 1894. The Reserve Fund on the Liabilities side repre- 
 sented a sura set aside, apart each year, to meet any losses that might 
 anse, such as bad debts. That Reserve is made before the Dividend 
 
Il 
 
 ao. 
 
 an.l BoiuiH aiv .leclartd. There han been a Bonus declared and ^iven 
 every year ni nee I have been there. The Profit- ont of which the 
 Bonus and Dividend were .leclared were the profits of the year'* 
 I.UK,„eKH. These Frofitn, of which the Dividend and Bonus wei-e 
 |)aid, wei-e partly pn)fits arising fron. interest and compound iMterest 
 n|K.n the overdrawn Accounts. I caun.H say if any ot the Accounts 
 ...olnded u, ,ten. 4. Ansets side, were so desperate that the Directors 
 ivduced them, charjfinjf the reduction t<. I'rofit and Loss. 
 
 "Monday was o„ee the time for settling between the two local 
 danks; lately it was Satur.lay. I had nothing to do with the settle- 
 ment. Mr H. D. Carter kept a Umk,— a .neme-andnm book,— re- 
 c<.rdmg the daily deposits in the Union Bank by the Commercial 
 Bank. 
 
 " I wa>- next in office to the Keceiving Teller, Mr Kent 1 
 know of no rules of limit of Credit in the Bank. The Dividend and 
 Bonus for 1894 have been paid." 
 Ckosh-kxamixki) by Mh. Mokink. 
 
 Qukstion:— "Before a Dividend and Bonus are declared, is a 
 iwrtion of the Interest Account cre.lited to a Contingent Account to 
 repieseut th.- interest which has l,een charg..d up<»n overdrawn 
 .\ccoiintK possibly bad?" 
 
 .■\n8WKr: — " YVs." 
 
 QiKSTrox:— "Isthe same thing done with profits arising from 
 the Kxcliange .Vccount?" 
 
 An8Wkh: — " Yes." 
 
 " After these all..wances a Boimis and Dividend are declared 
 The Profits Munualy divided would include all interest and <li8counts 
 and other profits upcm the year's ordimnv business, iMJsides those on 
 «.ve.drnwn Accounts. The Keseive Fund at one time was consider- 
 ably laiger than it was last .June. 1 do not recollect, but I think it 
 has been decreased since I came into the Bank. A CJontingent 
 Account with a sum to h^ credit has In-en created since I came into 
 the Bank. The object of that Aftcount woidd be to meet bad debts. 
 I do not remember the amount cf it." 
 Kk-ex.\mixki». 
 
 Qikstion:— " In reference to your answer that before a Divi- 
 dend and Bonus are detrlared, a portion of the Intei-est Account is 
 credited to a Contingent Accoiuit. to represent the interest which 
 has bren charged on overdrawn Accounts possibly bad,— do yon 
 know if any tiansa '.ion of that nature was executed in 1894?" 
 
 Answ::r:— " Yes, there was an amount transferred in 1894 to 
 Contingent Account. There is a reeoi-d of that, and I will produce 
 it." '^ 
 
 (Signed.) tiEORGE COEX. 
 
 Sworn before me, at St. John's, aforesaid, I 
 this 13th day of Foruary, A.D. 189.i. f 
 
 (Signed.) J. G. COXKOY. .I.P. 
 
 The Examination of Tiiomas J. Murphy, Barrister-at-Law, taken 
 
 on oath this l.'Uh day of February, 1895. 
 
 " I am •:. Solicitor of *he Supreme Court, and hud an inteiest in 
 
 the Commercial Bank as a shareholder. 1 have attended all the 
 
 meetings of the Shareholders of the Bank since its closing. The 
 
21. 
 
 
 Hint' WHS hi'Ul in tin- Kniikin;; Kmini. mid thow in nitcmlanc** wi'nl 
 oviT to llu- rfiii|M-niiK'(> ll»|| eliH HHiiH' inoniin;; for n-nwoiiM of coii- 
 venifncp. That nu-t-tiii^ wmn <all»Ml Itv a iiotici in tin- ixiliiic |jn|H-i-«. 
 'I'hiif tm-i'tin;<f was coniiiiiiiMl ovtn- without adjonrnnu-ot, mid hidd itH 
 "iltin^M ill the luijft- r<Mini of thi- Sii|n»>iiif Coiiit. Siil)M«.cnu>nll,v there 
 wa« a Stiitntor.v iiieetiii-^ held in the BritiKh Hall. I atte'.ded lh«' 
 HiMt aiul hi.xt ineetinjfM, and hoiiic intermediate niieH, mul wan Secre- 
 lary at all that I attended. 
 
 •• At one of these ineetinjfM, held in the liritiwh Hall on .famiai" 
 IHth, 18!>5. a Statement in writinj? wan made to the meeting. «iK"»'<l. 
 h> the Diieetors |)ie"<ent al the iiieetiiiK. at the eloHe of the meefiii;;. 
 Nfr. llntehiiif^H had left I lie meeting hefi.re the sijrniiiir. hut ^i^jiied 
 on the day after. I produce the Statement. 
 
 (I'he ireeptioii (d" the .Staieiiieiil is ohjeeted to hv Mr. Moiiiie; it is 
 admitted, and marked ' V. .) M. 1.") 
 
 " Mr. I*itt.s put it in, and read it, on lu-hiilf of the DireetorN and 
 Manager. Under the Statement, the .Vssets are as foil.. ah: — 
 
 (1.) .N'oi .le.hietin;,' rreferential Cluims, Savinjfs Mank dehi. 
 and estimated loss on Kxehanx''. ^KKi.'t. I27.S4. 
 
 (2.) I»e<lnetin;,' the three fnrejroin^r items. $77.'{.*»<)!MK>. as the 
 net AsM'iw." 
 
 (yKOSS-KX.VMIXKII IIV Ml!. MoiilNK. 
 
 " The Statement *1,4(»;{,]27..S4 i lake L. In- the <;ross .\Hs,.ts. I 
 call the net .VssetH the reinaimh-r iM-tween that sniii :iiid the thr.'e 
 snniK !)efore re!\ 'red to."' 
 
 <ilJKSTi<)\:— •• What .Vssets do von ilediiet to rednce th»- gross 
 Sinn of #1,-4'"',!27.S4, to the net sum, !j;77:{.<M)!i.(l{)T 
 
 .Vxswkh: — •• I'he difference is a deduction to meet, (I), a iMe- 
 ferciitial cluim .)f the Savings Bank. cJ). an estimated loss on K\- 
 change as contaim-il in the Statement. I'lie .*i77.{.'.»(>iM)i» is a 
 halanc.e of .\s.scts h-ft to seen-,, jialiilities uIIut than 'he two just 
 named. The gniss Liabilities i.re put down at *2.(H I.7();J.JS(). From 
 that u deduction is made of the amount dne the .Savings Bank. fll4,- 
 780.7.). The halance of liahilitv. deducting the amount due Savings 
 Bank, is .^L.liMi.iKS;!!).";. to meet which there ap|)eai to he net .Vsset« 
 of |77;j,iMJ!».(H>. 
 
 'The document " I'. .J, M. 1" is lu-adcd "Approximate State- 
 ment Commercial Bank .N'ewfoiindland, ;Hst Dccinihei, 18!»4." I'he 
 tiank KUKpended on the 10th Decemher, 1804. In the .Vssets side 
 the amount due hy customers is niaile less hy !?iHi»,8;{(}.(K) as pmhalile 
 loss. On the Assets side of the Statement there is also an allowance 
 for estimated loss on Bills discounted and overdue, and on those nut 
 yet paiil, of $.)r),!t40.(KI. The Vssets in the Statement. • T. .]. M. 1" 
 are also reduced, in the item •• Dehentnres of .Newfoiindiand ami otiic: 
 '.Securities, with ii:,eie.st due thereon, anioiinting to |!.'U2,27.").4:{, less 
 "Claim hy the London and Westminster Bank, !?28!>.n):{..s|. — 
 reduced to .$;"):{, 1 11 .(52. .Vfter allowing for the ahove estima.ed 
 louses and preferential claims of Savings Bank, ;ind loss estimateil in 
 Exchange, the item .|77:{.!M;it.()i> represents the estimated free n.i 
 Assets according to the estimate. It appears as a net Asset. I do 
 not say that i* is a free Asset. 1 will not say that it does not appear 
 as a free As. v .." 
 
 (Signed.) THU.S. .J. MrWPlIV. 
 
 Sworn before inc. at St. .John's, aforesaid, I 
 this 18th day of Fehriiary. A.D. 189;"5. f 
 
 (Signed.) ,1. (J. COX HOY, ,LP. 
 
!l 
 
 92. 
 
 The nwnm Exnminntion of CtRoitoK Cokm rontinwd thin 27th 
 day It/ Fthruari/, A. />. ISih't. 
 To Mk. Rmkk(4«>.\: — 
 
 ( WitiifHh'H iittiMition in (Jniwn t<» Item 4, Anwt side.) 
 "It coiiHiHtH of thi- inaMc-i'K c-ontiiiiifd in the .Statement " (J. C. 1 " 
 now |)r<Mliiced. The leiil K«t«te iiHiitioiu H in " (i. C. 1," at* *• Real 
 KMtate 2ii(l Ae<(>mit." c«»imi8tH of |jr«)|i«rt>' made over to the Bank by 
 Mr. ./anieH Murniy. It eonMJHfsof varioiiH prM|)ertie« In the town and 
 Mnhinlm. I have not thi- deeds of asHijfninent of lhe»e prop<'i1ieM in 
 ni.v iMWM'Hsion. I have no idea where they ai^'. I'he vahie placed 
 opposite them, |«)2,(>;{«)..">«). in the balanee standiiiKto the d.ltit of that 
 Keal Kntale aeeouiit. The aeeount eontainw n.> details of the property. 
 " The next iti-ni, " Pant dne hilJH, »2.S,rt21.*)," it* detailed in 
 .Statement " (i. ('. 2." n(.w put in. Since .June :{(>ih, 1894, nomethinjr 
 has heeh paid. I eannot say how nnich; s«miethin<f for rents, on ac- 
 count of the " Keal Kstate 2nd ,\ceount:" something less than f>(X). 
 On aeeoniit of " past <lue hills." $140.tKl huH In-en paid off HJnce Jnne 
 .•«>th. 18M4. 
 
 " The third item is " British Bills on hand. fi:i,2(KM)0, together 
 with premiums on the same, $8,4(14 .(H». making ol,«i<)4.(i()." These 
 hills have in-i-n paid since .{(Ith dune. 185(4. 
 
 "The next item is "Intercolonial Bills. $20 4.T;i{.0;j." These 
 have bee," paid since. 
 
 " The next item is Local Mills. |I28,(M)8.(>4." These have l)een 
 all paid since. 
 
 (Details of the foregoing Local Bills. "(i.C. -V put it.) 
 
 "The next item is "Cunent .Vccoi;.it. f I.'>2<)..")«}(5.44." The 
 whole of that Asset consists of overdrawn accounts. '• (i. {], 4." jg j 
 detailed Statement of that item. "G. C. 4." makes ||,8iW,8i»0.74, 
 showing a difference of *2(;.7I2.7() between " (1. ('. 4." and the An- 
 nual Statement. 
 
 " The siun of overdrawn aocfuints, |l.<>20,.";(5f;.-t4, is taken partly 
 from the (Jeneral Ledger, and partly from an estimate of what we 
 owed to customers on a current account. It is made up bv taking the 
 balanee of ( "urrent Accounts in the (General Ledger and adiling there- 
 to the amounts which we owe to customers on ( 'urreut .\ccount. The 
 amount we owe to creditors is balanced on the liabilitv side by the 
 estimated amount Iteing put in as a liability. The $l,ii2()..")«)().44. re- 
 presents the overdiawn accounts on the ;{()th fluiie. I8i>4. 
 
 "The next on " G. C. 1," " K. Moiitz& Co., balance $1H,(H)4.;}(I, 
 to which is added the premimn on the same, of #2,«J12.8(>, making 
 $1.">,(J77.U)." was due by E. Moritz & Co., on cnri-ent account. E. 
 Moritz & Co. arc ii firm of Connnission Merchants in London. They 
 have iK'en dealing witb us on current a(rcount for three or four years. 
 They would come to. owe this amount by getting advances on paper 
 security — drafts drawn on parties here, and accejjted by |)arties here. 
 Some of them weie paid on maturity, some were not. The M(»ritzs 
 received these credits u|k)u drafts upon people here, and the balance 
 arose from their having received advances biyon«l the amounts placed 
 to their credit by their customers here. They drew on their customers 
 here through our Bank. We would not place their drafts to their cre- 
 dit ui)on receiving them. — not until the cnstomers paid. There wer* 
 outstanding diafts held on account of .Moritz on the :Wth June, 1894, 
 drafts of theirs on vaiiouN customers in N'ewfoundland. When the 
 
billn rn«Hirf.l u|ul w.-rv |M.i<i, th« HipoMtits weiv put tii their credit. I 
 c^DiHrt My what Moritj! owe«| on t|ie l^Hh DtofinlMT lant. The 
 maiipa ^gaiimt MoriU iiioluded c«ble tiaiiBftTd of gold. I ciiii pro- 
 duct' Af r. \|nritz' account, " G. G. 5." lend the oorrt-Hpondt'iicf of the 
 s^roe, " U. C. «," I |ti,«,w thut M'Jiitz & (W have KiiNiit-nded *ince 
 f'u! lOth DvpeinlH.'!- luHt. Moritz & Co. Iiad an agent in \ewfound- 
 lf^|i4, d. K. KolH'itson 
 
 " The next item, f2,U.i.>.()4. han Iwen paid by the Union Bank of 
 
 " The next ilem, " Hunk of Liver|)ool Special Account, ^22,- 
 160.00." hecmne due for exchangii remitted them. There was a 
 |)r.-|niuiii <)nl|l«t of fi,4<<2.(X), makiiijr it |2 J,.>»a.(X) in all. That 
 nmoupt has been paid by the Hank of Liveip<M»l. 
 
 " The next item, $.">7(».(H), ha« been paid by .1. & N. FhillipH & 0». 
 
 " Thi!lt' wan an item of |G,.>(K).()0 premium .»n Mteiling exchange, 
 aent Xational Hank of the liepublie, New York, i'his haN been 
 |Niid. 
 
 "Thew wveral items on "(J. V. 1," go to make up the 4'h iten) 
 
 oil the AssetK eid,- of the .Vnnual Statement " 11. I>. i). 1," |2,2o8,- 
 
 789.57, and corrcHpond with my books." 
 
 (Signed.) 
 
 Sworn before me at St. John's, aforewiid, 1 
 this 27th day i>f February, A.I». 18}>6. \ 
 
 (Signed.) J. G. CONKOY, J.P. 
 
 iiVA). ('OKN. 
 
 -♦-♦♦-»♦- 
 
 The coidirmed Esfnmination of (iKoiujK Cokn, taken this Fourth 
 
 day of M(; vli. 
 " I produce the corrcHpondence called for la^l day between 
 Moritz & Co. pnd the Commercial Bank,— telegraphic niid otherwise, 
 — •' G. C. 6." Three letters, of September 24th, ()ctol)iT 22nd, and 
 Xovember 24th, 1894, are included. I have made- ...it a list (.f .hafts 
 drawn by Moritz on parties in St. John's, held by the Bank on the 
 30th June, 1894,— all accepted, " (i. V,. 7." All these .Irafts have 
 been paid. They were credited to the account of Moritz as thev 
 were paid. 
 
 " I produce Moritz' account from the Slst July. 1891, to the 80th 
 June, 1894,-" G. C. 8." This account is in sterling dollarK. He 
 began with us in July 1891, and his account is opened with a debit 
 of 180.00, paid John K. Robertson. During 1891 all remittances 
 made to him were by draft; all remittances to him after that date were 
 made by cable transfer. That means that we oabUil to our Agents, 
 the London and Westminster Bank, to pay Moritz & (Jo., the sum 
 mentioned in the cable. They dealt with iis in 1892, 1893, and 1894, 
 up to the time of our suspension. 
 
 " On 30th June, 1894, they owed us $18,0(J4.30 Stg., equal to 
 115,677.16 currency. There was credited in Moritz' account up to 
 «>at aate a sum of $15,600.00 Stg., equal to $18,720.00 Currency, and 
 ProMussory Notes drawn by Moritz & Co., in favour of Henry Cooke. 
 The^e Promissory Notes were still outstanding on the ;Wlh June, 
 1894. These Promissory Notes were given for the liquidation of the 
 account to cover the advances. 
 
 " The sum of f 15.(K)0.00 Stg., is contained in Promissory Notes 
 dating from December 30th 1893, to June 25th 1894. The first is 
 
24. 
 
 l)ec. 30th. "93, fij,600, then Jan. 12th, '94, $m): Feb 13th -94 fl 
 
 Z) 'm'-?.'':i:1' i''"^"' ^p'-- ^^'*'>' •'^' **^^' May 2^"^ i 
 
 S^r^w. 7 'o'-!*' ^'^' -'""^2'"^' '94.«:i20(); June 13th, '94 
 
 ♦-4,()(KMM); th<' difierence between that amount and the $1.5 GOO 00 
 .*< accounted for by e-.>rtain Pyomhnavy Noten an.J Cheques havin.^ 
 h^vu paid off. I mean chequen of Moritz & Co., on the City Bank 
 ot London. "' 
 
 •• TlH. onlj iHmt\ou hel<l by the C.mniercial Bank to Moritz & 
 
 t.o. wa.. to collect the moneys due them here and remit to them I 
 
 account to,- then- owing us this sum of money,by their receiving from us 
 
 advances, over and above the amount of the bills collected bv U8 <.n 
 
 .en- account. \\ e had no securities on onr hands that 1 know of for 
 
 these ac vauc-es. Th,- Moritz" h.-Hl no pro,„.rty in this country that I 
 
 know ot. \\ c had uo letter of credit from any Bank in England or 
 
 .•lsew-|.ere,u,«,n the faith of which w- made these advances. If we take 
 
 <M.t <' ^Montz's account tin- Promissory Notes credited, but unpaid on 
 
 the .(.tb June. hSW.he woul.l have owed us $28,G(J4.30. against 
 
 which we had f(i,3(K) stg. of acceptances of i,is debtors in Saint 
 
 .iohn s, as c.ntained in " G. V. 7." That would be the only security, 
 
 except the notes of Movhz en<lorsed by Mr. Cooke." 
 
 ('K<..SS-EXAMIXK1) »Y y\K. MoiUNK:— 
 
 " F kept I he (iene.al Le.lger; Mr. Crowdy kept the Individual 
 lA^dger. In the General Ledger I kept accounts calle.l Curr.-nt Ac- 
 c-ounts. 1„ the Curient Account in my Ledger would be char-ed 
 all uayments to the accounts of persons in Newfoundland. To the 
 ( urrent Account in my Ledger would be credited all receipts fn,m 
 custon.e.-s u, Newfoun.llau.l. The balance of Current Account in my 
 Ledge,- would sh<.w the difference between what was due by the 
 liank topeopK- i„ Ne»fonudlan,l.an.l what was ,l„c bv peoi.le in New- 
 , tuundlaud to the Bank. It. the Gene.al Ledge,-, would show the bal- 
 ance only. ()„ the 3()th .Juu.-. 1894. that balance was .$l.(i20..'-,«6 44 
 ••In showing the total liability of NewLnindland customers to 
 the Bank ),„• the pmpose of including it in th.- Annual Statement of 
 Assets, ,t woul.l be uecessa.y t,. add t.. that balance the am.mnt due 
 In t.ie Bank to custoineis whose acco.mts we,-i- in the Individual 
 L<Mlge,-. rius latte,- amount v/ould als<. be put on the Liabilities side 
 ol the -Vimual .Statement: the doign of this uutliud of makin- up 
 the Annual Statement being t.) show the total Assets and total Lia- 
 bilities on Current Accounts, instead of the balance. 
 
 "In the Annual Statemcit submitted in June, 1894, P()()(HH> 
 were added t(, the balance of Cnirent Account in the (ieneral Led-er 
 to make up the total Assets f.-om Current Accounts due to the BaT.k- 
 and tlie same amount was put upon the Liability side as due bv thJ 
 Uank to Customers on Current Account; the balance .fl <J2()..-)(W 44 
 being the exact balance as shown in the (^uri-ent Account in inv 
 General Ledger. 
 
 " A Balance-sheet of the Bank's affairs could be nnide up from 
 my General Ledger alone; the other books showing the details of 
 many aceouuts which in my Ledger appeared in one account only. 
 The ptKMKKMK) was an estimated sum. If it was either too .rreat or 
 too smal'. it would imt affect the balance in the Annual Statement, as 
 It would appear in the same amount on both sides; the difference 
 Ix'tween Liabilities and .Vsst'ts of Current Accunts being in either 
 
 #:^/ 
 

 case the balance of Current Accounts.as hHowii in my General Ledger. 
 " The Individual Ledger wa« a book of detail for reference as 
 between the Bank and ciiBtomers, and would not necessarily be re- 
 ferred to for the pnrposes of a Balance-Sheet or Annual Statement. 
 It is not the custom of the Pirectors to look into the Individual 
 Ledger; it being the duty of the Manager from time to time to inlorni 
 the Directors about individual accounts, the Directors not bein-; 
 allowed to pry into private transactions between the Bank and its 
 cuetomerH. It would injure the Hank to have it known that custom- 
 ers' private accounts were open to the inspi^jtion of the Dii-ect.Ms, 
 who were all business men in thi« City. Any information tiie 
 Directors required woidd be fro.n the General Ledger." 
 
 ('"''g"*''!-) (^EO. (XJEX. 
 Sworn before me at St. John's. atf)rewiid, I 
 March, A. D. 1895. \ 
 
 this 4th day of 
 
 (Signed.) 
 
 J. G. CONKGV, J.P. 
 
 The sworn Bxnminntion ofdRowiK (.'okn . continued thin 
 Thirtftnth dnt/ of March, A.D. I '<!),! : — 
 To Mr. MoRr.NK, L.L.B:— 
 
 " The niessages frtmi Cooke to .Moritz wt've kept in the Telegiam 
 Form Hook, which contained the replicas of all messages rsent. The 
 Baid. had a regular Letter Hook, into which the messages were not 
 copied. The letteis from Moritz & Co., were kept (ju a tiie, and the 
 telegrams from then on a telegram Hie." 
 To Mk. K.vKiHT, CouNHKi, FOK .Mr. Pitts: — 
 
 "The Promissory Notes of .Moritz & Co., were never brought 
 l)efore the Directors of the Comniereial liank. I'iie Directors kn'^-w 
 nothing of M .ritz' account. The Directors saw no comnuniications 
 whatever either froni or to Moritz & Co. I hav<' asked Mr. Cooke, 
 the Manager, if I sh >uld ri'i)ort .Moritz' Promissory Notes in the 
 Directors' Hook, which is called the " Bills Presented Book"; and iu- 
 said No. not to report them, as the Directors knew nothing of the 
 account. 
 
 "The Directors' Book contains a rejwrt of the Bills which we 
 had bought since last meeting,— that i^. British and lnterc(,lonial 
 Bills: it also contains the Bills presented for discount. Twice a 
 week, on the Dii-ectois' days, Tuesdays and Fridays, the leport is 
 filled up by me, and presented to the Directors through the .Manager, 
 to whom I give the Book thus tilled." 
 Kk-examinkd : — 
 
 " 1 have deciphered the telegrams contained in " (i. C. (5." to and 
 from Moritz,— that is, i)etween Cooke and Moritz,— and they are 
 faithfully translated in the copies put in and marked •' (;. C. {►" and 
 " G. C. 10." The Code is the " A. B. C," Code, in the language of 
 which I have deciphered and translated the messages in " (i. C. (J." 
 I will produce the Code Book that we used in the Commercial Hank. 
 and which was used for the messages between Cooke and Moiit/ 
 " G. C. 11." 
 
 "Telegram of the 2<Jth of .lanuary, ISJM, to - M(,ritz. London' is 
 in the writing <.f Mr. Cooke. It was wiitten by the .Manager, 
 and sent, I presume, by Mr. Carter, the Accountant. * The translaHon' 
 is correct,—' Manager is sick. Your request makes him worse. I 
 
20 
 
 'will not permit in future any further advances.' This messatre is 
 signed ' Carter.' 
 
 " 'I'he mesHuge of > ■ 28th, 1894, is in the Manager's hand- 
 writing. The translj-jon i« correct,—'! am much annoyed. The 
 I request is unreasonable, places writer in a most unsafe position. 
 '.t'],44>()^c-nly'i(luring mouth, actual embezzlement.'— It is signed 
 ' H. ( '.' This message is in the .Manager's handwiiting, and w:;s 
 addressed to ' Moiitz, Lonih.n.' 
 
 " Al! the mes8aj.'eH to Moritz are in the Manager's handwriting 
 MiHi are signe.l l,y him with liis initials, except two, that signed by 
 (.alter and one signed ' Harold.' I'he Code book produced, marked 
 "(t C. 11," is the one used,— the '•.\. B. C." Code, Fourth Edition, 
 published 188;]. 
 
 •' Moiiiz" not.-s were iie\ er put before the Directors. I know that, 
 because it is 1 who should present them to the Directors, and by 
 "••(Ici ol the Manager I never did so. He gave me as the reason for 
 iiot presenting ,hem. that the Directors kiew nothing of the account. 
 I mean by that that (liey knew notiiing of the money transmitted 
 b.v the Manager to Moritz. The knowledge of the dealings of Moritz 
 with the Uai.k was intentionally eoneeale.l by the Manager from the 
 Directors. I ,|„ „„t know with what (object, exc.pt that he did not 
 want the Direcfois to know about the account. Whenever there 
 were any of Moritz notes in the British Bill Book 1 was told not to re- 
 port them. These notes were entered in the British Bill Book. The 
 Directors never saw the British Bll Book, that I am aware of. It 
 was iR.ver placed by in.- before the Directors. As far as [ have any 
 knowledge., the Directors never saw the British Bill Book. The 
 British Bill Book is put in and marked " G. C. 12." 
 
 " Moritz' Aeeount Current was never placed befo!-e the Direc- 
 tors: they never saw it. It was intentionallv concealed from them. 
 I was n,.ve,- instructed to place it before them or not. 1 had no iii- 
 stnielioiis about it." 
 
 (■• <i. C. 1." is now presented lo witness: — ) 
 " This Statement is taki ii fio.,1 the Balance Book. The Di- 
 rectors never saw that Stateiuent,-never saw inv Ba...iice Book. 
 1 hey never inspected my Balance Book. Uiat I know of, in al! thi- ten 
 years I was theie. .\o copy of that Statement as it stands was ever 
 l.resented to them: neither of the Statement for 1894 nor for any 
 other year. They had the items before thein in a consolidated form, 
 —that is to say. a consolidated Statement of the balances. All that 
 the Directors had before them at the meeting was the total figure of 
 .$2.2.>8.7Hf>..-,7. as it appears in ,„„• Statement. The Directors, so far 
 as I am aware, never iuspi.fted tiie Balance Book c.mtainiiig the items 
 <»t the last-mentioned lignres to verity them." 
 
 C^ikstion:—- Hov were the Directors able to certifv to the cor- 
 rectuess of the total on the Annual Statement, if they .lid^lot inspect 
 the Balance Book containing the items in detail?" 
 
 .Vxswkk:— " I presume they took the Manager's statement tor 
 grante.l. As far as I know, the Directors cert i tied without eiiquirv 
 
 as to the truth or falsity of the total am it. ! never saw tl'.ein iil- 
 
 spect my Balance Book, and have no reason to think that thev did so 
 without my knowledg.. or in my absence. ! k.-pt the ■■ n-nei al" !..dger 
 Balance liook. 1 iieM- furnished a copy of that Balance Book to 
 the Directors at any time. To ascertain if that total of $2,258,789.57 
 

 W88 correct or not, the Dirictoi-s would have »(. examine my Balance 
 Book ; and tiiat, so far m I know, was never done. I think that at 
 the Annual Meetings the Shareholders appointed Auditors; hut not 
 l)eing piesent at these meetings, I cannot say. At the Annual 
 Meetings neither Directors noi- Manager called for mv Balance Sheet. 
 Neither did the shareholders." 
 
 (Signed), dEO. COEN. 
 
 Sworn befoie nje at St. John's, aforesaid, I 
 this 13th day of March, A. I). 189.'>. | 
 
 (Signed) J. (4. COXKOY, J.P. 
 
 Tht Exammntiou of, ions K. U.)b:.:kts()\. of Saint John\ Broker 
 or Maunfncturer'n Agent, take,, npo,, onth, ,oho says:— 
 
 "I kn..w a firm of E. Moritz & Co., of London. They carried 
 
 on a (General (\)mmission business in relatior) to Newf.nindland in all 
 
 kuids (tf goods. I was in t' eir place of business in London this time 
 
 ■twelve months. Mr. Mr .itz was here in Saint John's in April and 
 
 May, 189L He has not been here since; and that was his first time. 
 
 " I am the Agent of Moritz & C... in Newfoundland. I don't 
 know how Moi-itz & Co., stood at the time of the suspension of the 
 Banks. I did not know that the firm owed any money in .Newfound- 
 land on the 3()th of June last. I don't know what amo.u.t the firm 
 was owed m Newfoundland ou .'iOtli June last. I had nothing to do 
 with notes to him except dishonoured ones. " 
 
 '• The firm's samples held by me from time lo time woidd he the 
 oidy property in Nevvfonn.Han.l. The value of these samples woul.l 
 never exceed .£120, stg. 
 
 " On one occasion I had a conversation with .Mr. Co< ke on the 
 financial standing of Moritz, some time before the fire. I was in the 
 Commercial Bank on the subject of some small overdue bills to Moritz- 
 and I expressed dissatisfaction at the manner in which goods had' 
 been shippe<l by the firm, an.l at their .lelays; and 1 ren.arked that I 
 thought they had not much means; whereupon Mi'. Cooke said some- 
 thmg to the effect that I should not make such remarks. That con- 
 versation was either late in 1891, or early in 1892" 
 
 (Signed.) J NO. h. KOBEKTSON. 
 
 Sworn before me at St. John's, afoiesaid, | 
 
 this lath day of March, A.I>. 189."). \ 
 
 (Signed.) J. (;. CON ROY, J.P. 
 
 -♦•-♦»♦. — 
 
 The Examination of {.i&nuiK Corn, continued this Unh day of 
 Match, A.D. lS!*r>:— 
 " I produce a Deed from James M.nray to the Commercial Bank 
 ot ^ewfoundlan<l, dated 22nd June. 1892, (\)nsi,lerati.m «1(K)(KK) — 
 mai-ked '• G. C. i:V'-a Bill of Sale. The property kn<;wn 'as 
 lasker lerrace, conveyed by it, was burnt down in 189'> The 
 pro,H.rty in McCalmont's Lane, also conveyed by it, was burnt <lown 
 ... the ftre of 1892. It also conveys B.-ooking's pro,K.rty, then occu- 
 pied by Murray, which property was also b.nnt down in the file of 
 1892. It also conveys the Kennie's Mill property, which is still ex- 
 latent; also the A»hie«f Cottage on Long Pond Koad, also still exis- 
 tent Also the property <.ccu|ne<l on the N<.rth Side of Water Street 
 by Blackwood & Blair, which was burnt in 1892. And eer-.in other 
 
28. 
 
 h « 7Zt V^" '^*"''- '''^'^ ^^*"' '^"^ ^^^^"ted before 
 He Hix. ol 1892. I he nimirancf .,„ fhe burnt property was collected 
 
 b.y the Bank, and ce.lite.l to the Real Estate Second Account, to the 
 
 amount of about |4(MHK». 
 
 •' Tuinin^r ,„ Mj.. m,„.,,,^.'„ account in 1892,— In<lividual Ledger 
 
 — Mu.ntiy tor the Conwideiatum of the Deed in "By Bill of Sale 
 
 l\-Z\:'>]. "*;!':'"■ """ "'" "*' '^"'*' ^"^ '•'•^''•"•"^' ^e owed the Bank 
 $!<(., )SL.2.{. I he balance left after crediting the C'onsi.Ieration of 
 ... B.ll ot Nile w«. $7(..982.2:i That bala.K-e .still .tanda in the 
 IJai.k against hin aeconni, n.inuH M.eh amounts as have been credited 
 HMue that .lebi. The.v has „<,f ... any c.nsiderable reduction of 
 tlie account wince. 
 
 "On December ;{]st, I.si,: .„.,... i^^ owed «;3(i,2 ->2.;W : On the 
 .«>th .Im.e l.SiM. be ,.we.l ^9..f7<i.(i4. On the 8th December, 1894 
 be ..we.l .m9..-,7(5.(;4. On the :}(.th .June. 1894, the balance on Current 
 Aeemn.l ov.e.. by Murray was taken into account in the Assets of the 
 Bank, and was included in the 4th item of the Annual Statement, 
 Assets side. The Real Kstate Second Ae.unnt balance is the balance 
 ; '«.' on tbe i.n.pertv on the Bill of Sale i-hat balance is $(i2,0;{G.5« 
 l.al IS the balance due of the j{!l(M».(MK) in the Deed alter crediting 
 the hie insurances receive.l. and certain small amounts „f rent i'heiv 
 are no other securities, that I know of, hel.l by the Bank against 
 M.-ravs liabilities, 'i'l,.. only property that I [hink he has outsi.le 
 that III the Deed is the house he lives in. 
 
 " I produce the Minute Book of the Commercial lii.nk. On pa-e 
 2b., are tbe Miiuites of the :{7th Annual (ieneral Meeting of the Com- 
 mercKi: Ifai.k for ,1,.. year 189;{-l8!»4. The Annual Statement of 
 •«th dune, 1894, W.S submitte.l at that incc.ing. I, i.. si..ue.' by 
 .lames (;oo.llellow, as Chairman. The Minutes are in the hand- 
 writing of tbe Manager. Tlu. names of the Direcfis arc iuelnded as 
 iH.ing present. I'be Manager keeps the Minutes of Ordinary and 
 (teiieial Meetings." 
 
 Miiiute-Book t.Mideied in evidence against the Directors and 
 Manager, objected to; ami admitted subject to the objection.) 
 
 " I'liere is an enlr.y on the .{rd .July. 1894. sioiu'i i,^. Director 
 i Ills, app..intiiig riiesday, 17(1, e.irrent for the Aiimial Meeting 
 (J» that date the Anmiai Meeting was held. 'Ihe .Vuiiual Statement 
 referred to mi the Miinite-Book, page 2<i(i. is the Annual Statement 
 put III evidence, '• II. D. C. 1." 
 
 Ckoss-Kxamixki, in- Mh. Mouixk:— 
 
 " The Solicitors for the Commercial Bank were .Messrs. White- 
 way & .lonnsoi, during my eouiiectioii with the Bank That firm is 
 composed of Sir William N'allaiuv Whiteway and (ieorge M. .John- 
 son, ii.C I can't say in whose handwriting •• U. v '. i;}."' j^. „nd I 
 can only presume tha, it vas prepared in" Whiteway * .Johnson's 
 office, (ieorge .M. .Johnson witiu->se I Muriav's signature; the execu- 
 tion is attested by (ieorge .\I. .Johiison. 
 
 " Tbe Bill of Sale was duly regisKn-ed 12th December. 1892. I 
 believe the Tasker property was freehold. | don't know about any 
 other property. I I elieve th,. I'asker property is consid..red a valii- 
 able site. After the #1(K),(MM» was credited in 18!>2. there were con- 
 s,deral>le credits in th;H year; for instance, on 12th August 1892 
 
 fKMXXlin cash; on the i;{tli and 17th A 
 
 gating #Ui,.l(^) in I'^vcbange. At the end of that 
 
 iigust, two amounts aggrc- 
 
 year the account 
 
29. 
 
 had been reduced by $22,000, to |48,;{;) 1.35— the balance on Slat De- 
 cember, 1892. (^n the 30th June. 1H94. the bnlance of the Contit!- 
 gent Account waH $78, ").">9.40 to credit of that fund." 
 
 (Signed.) (iBO. C{)KS. 
 
 Sworn before nie at St. .lohn'H, aforesaid, • 
 this 19th day of March, A.I). J89r>. \ 
 
 (Si<,njed.) J. (;. (JOXUOY, J.I'. 
 
 The Exriminntlon ofUvAnuiK Cokn. contiuwd thin 1 7th ilmj of 
 April, A.J). /,S!Jr,:— 
 
 (.^UKSTiox:— " Ketorrinff to the Item 4 <tii tin- .Vssets side of the 
 Annual Statement for 1894, what i» that item made up otT 
 
 Anhwkr:— "()!•( 'iiniMit .Vccounts. Local Bills discounted. &n.. 
 The Current Accounts would be f<.r overdrafts of eiistouiers of the 
 Bank. I have seen the amounts inakiuf? up the total of the over- 
 urawn accounts in f?oin<;f through t'lc Lcdfrcr." 
 
 (hJuestion :— " Were all the different accounts composing the 
 total amount of overdraft on Current Account good assets,— that in, 
 assets worth one hundred ce?its to the dollar ?" 
 
 Answer: —" NO, not all." 
 
 Question: — "Could you produce any accounts that were |)ut 
 into the amount of overdraft, that were not worth one hundre<l cuts 
 in the dollar?" 
 
 Answek: — •• I put in a list of such accounts, which, to the best 
 of my knowledge and belief, are n )t worth one imndred cents in the 
 dollar. (Marked " (i. C. 14.") 
 
 Farqiihar & Yorke f i:},24.")..")() 
 
 James Murray, Special A/c 5,(KM».(H) 
 
 James Murray, Ordinary A/C 49,;{7(i.(;4 
 
 McDoiigall & 'rempieton, .*),(>89."):{ 
 
 Simpson & Milligan, 371.84 
 
 P. & L. Tessier, Ordinary A/c 4.1.492..")() 
 
 1'. & L. 'lessier. Exchange A/c ... 48.813.4(5 
 
 Making a total of $1()7.!>8!>.,".3 
 
 All these 'lems went in the Animal Statement as a portion of the 
 Assets of the Bank. On t.vo of the foregoing accounts, Faicpihar it 
 \orke"s and James .Murray's, interest was charge<l against the aceoiint. 
 and included i , the Annual Stat.'ment us an Asset. The total of 
 these two amounts on which the intcreU was so charired is .«()2.()22 - 
 20. 
 
 Question:- Would the ititerest on the alx.ve si)n« be the earn- 
 ings of the Bank out of which dividends would be ptiid to the sIimiv- 
 holders?" 
 
 Answer:—" It wotdd be a portion of the earnings, to be dispose*! 
 of as the hirectors saw fit." 
 
 Qikstion:— " If the earnings for the year exceeded the losses. 
 how would the e.\c ss be disposed of?" 
 
 Answer:-" By declaring t!ie dividend; and whatever was the 
 balance of the dividend declared would be placed to the credit of the 
 Pi^fit and Loss or Keservc Fund. 
 
 " /' kmiw that Fanpihar & Yorke had tailed before the publica- 
 tion of the Annual Statement : that Simpson & Milligan had failed; 
 that McDougall & Teinpleton had compromised; that P. & L. Tes- 
 
90 
 
 sier hi.d fnilcd. Miiiiiiy had givt-ii a Biil of Sale to the Bank, (" (i. 
 ('.1.'}.") for$l(M).(KK). Theivwas a l)alaiico diif the Bank after the Bill 
 of Sale had been credited. Murray wan in difflcidtieM at the liine he 
 gave the Bill of Sale, riie date of the Bill of Sale is 22n(l June. 1892. 
 Mr. .Murray lias never settled the balance of that account since he 
 gave the Bill of Sale." 
 
 (^iKSTfox:— "With refeienee to Item :{, Debenture Bonds, what 
 was the amount of Bonds assigned, including Foreign and (Jolonial 
 Del)entures. on the 30th -June. ISW?" 
 
 Answki!:— "'rhe face value was |2.S7,1().{.H1. I produce a 
 statement of these Bond-. (Marked " (i. C. i,").") 
 
 "Certain paities who were overdrawn on ."Wtli June 1894, and 
 whose ove;;!rafts then formed part of the Assets of the Bank, have 
 since become iusolvi-nt. or compromised. I produce a list, (Marked 
 "(i. C. ]().") They are;— 
 
 Kdwin Dnder :{Oth June, 1894 $017,941.74 
 
 l^'th Dec.' 1894 iHiS,(m.m 
 
 (ioodlellow & Co.. .:{Otli June. 1894 127,17r).();} 
 
 lOth Dee. 1894 l(i9,W')..J9 
 
 .\l:in (ioodridge & Sous. .S(»th June 1894.. 122.2.12.91 
 
 lOth Dec. 1894 22.>,;{78.98 
 
 Job Bros. & Co ."Wth June, 1894 8(5.249.24 
 
 lOfh Dec. 18!»4 177,3.w.04 
 
 Between tlie time of tlie .Vnnual .Statement. ;3()th June, 1894, 
 and the close of tlie Bank on Dic. 8th, some shares of the Bjnik 
 were tiansfi ired. I pinduce a li.st of Transfers of Commtrciai Bank 
 Stock, from January 189:5 to Dee. 1891. (Marked " (i. (J. 17.") I 
 produce a .statement of 1 he specie held by the Commercial Bank on 
 aoth June, each year, iVom 188:5 to 1894. both years inclusive." 
 ^.Marked •• (i. C. 18.") 
 
 Citoss-KxAMi.VKi) in .Mit. .Mohi.nk, L.L.B.: — 
 
 " i''ar<jiiliai- & Vorke had f.iiled by;;Olli June, 1894. They were 
 Coutrac-tois and Builders. I ('.ou't know if all their contracts were 
 ended .n the time of their failure. I do not think so. They were, at 
 the time of their failure, engaged on the Church of England Synod 
 Hall, an extensive i)uil,Mng. I know they i)nilt (loodfeliow & Co.'s. 
 premise.s. but I don't know if they had" (iuislied. They were also 
 constructing J. J. Kearney's place, and ,i nui.il)er of other buildings. 
 Trustees were appoiutc I to carry on theii- Kstati'. They made no 
 compromise thai I know ,)i'. I never saw a statement of their Assets 
 and Liabilities. I hn\r ,io idea of what the Estate was capable of 
 paying. From my knowledge of their position on the first day of 
 July i coidd noi sweaj- that the Estate was not able to pav the 
 amount which it owed the CouMnercial Bank. 
 
 • When .fames .Munay gave the Bill of .Sale, 1892, he was car- 
 rying on business. II,. jiad then other assets i)esides those in the Bill 
 of Sale. (lis business premises were destroyed on Water Street and 
 McBrid/s IliM by the tireof the 8th of July, 1892. lie has never been 
 declare.l insolvent tiiat I know of. 1 can't swear that he is nni able 
 to pay his debts. The Trusiees of the Commercial Bank have not 
 
 instituted any proceedings against hiiu. T 
 'i'rnstees have not tried to ascertain if he had 
 may have tried. 
 
 <> my knowledge, the 
 property abroad — ^they 
 
-^^^-r-^> --'^^^^^^^^^^^^^"'i^^^^^. 
 
 -im^^^^^'^^^ 
 
 81. 
 
 " I can't say if thei-e is another account in the Bank in which 
 Simpson & Millignn are interested, or that there is an account called 
 •' The Estate of Simpson & Millig^an" in credit. I will produce i^ if 
 i|t is theiff. 
 
 " McDougall & Templetou com_»roini8ed; after the compromise, 
 Hobeit Tc'mpieton carried on the business. I don't know the amount 
 of his compromise. I don't know, but can find out, what was the 
 amount of the indebtedness before the compromise. I will sweai- 
 that the amount I have given in as due by McDougall and Tempieton 
 is not the amount due by Robert Tempieton. I'he Manager told me 
 that a portion of that balance was to Im- paid by RclM-it I'empleton. 
 I know iSat the amount standing as due l)y ML-Dongal! & Tempieton 
 is not due by K(»bert Tempieton, because the Manager told me that a 
 portion only was due by Kol)ert Tempieton. I have the amount due 
 by Tempieton pencilled in the Ledger, and will produce it.— that is. 
 the amount told me by the Manager when [ m:::le the note. I don't 
 know that the dividends due by Uobeit 'l'eni|)leton had not all been 
 paid up to :JOthJune, 1894. Since the closing of the Bank Mr. 
 Tempieton has disputed the amountof the balance d-u' byAlcDougiill & 
 Tempieton that I have given in. He denied that he owed this balance, 
 but admitted that he owed a pouion of it. 
 
 " Trustees were running the Estate of P. & L. Tessier on the 
 30th of June, 1894. Xo compromise, as far as I know, was made 
 with thai Firm. The Estate was being wound up. It had not been 
 completely closed up at the closing of the liank. I did not know in 
 June, 1894, how much it would realize, I know notliiug about the 
 Estate. The Trustees of Tessier are in Credit at the Commercial 
 Bank at the pres»-nt time. The Bxcliange .Vueouut of P. &. f... 
 Tessier, 1^48.813.46, was made up of dishonoured E.vchange, upon 
 which a dividend would be receivable from the Trustees of l\ & L. 
 Tessier. I presume souie dividends would be receivable IVom the 
 Trustees of Mai-e & Ilolmwood, which .yould also have to be credited 
 to that account. In June 1894 it was impossible to estimate what 
 would be received to credit of that account. Consetjuently it was 
 impossible to ctose that account. 
 
 " Prior to the distribution of the remainder of Profit and Lo.ss, 
 and prior to the declaration of dividends, a portion of the Profit and 
 I^ss for the year would be transferred to the credit of a " Contingent 
 Account," and a portion wonltl also be carried to the credit of " Re- 
 serve Account." These sescral transfers prior to the declaration of 
 dividends would be to meet possible bad debts and contingent losses. 
 
 " The balance to the credit of Reserve Fund oi> the 30th of 
 June, 1894, was $110,000. I will ascertain from the books what was 
 the credit to the Contingent Account on the 30th of June, 1894. The 
 balance of Profit and Loss unaj)propriatei! after the declaration of 
 dividends and the transfers referred to on the .30th of June, 1894, 
 was #12,116.76. 
 
 " G. C. 17." is a List of Transfers of Shares for 1893 and 18J>4, 
 —a complete list of all registered in the books of the Bank. I have 
 written out that list. During those two years no Director of the 
 Bank transferred a single share to any one. I see in 18f ■, Januaiy 
 20th, a transfer to a Director of the Bank— by T. R. Ju.) of Liver- 
 pool, . to George A. Ilutchings, of eight shares; and on June 17th, 
 1893, by T. R. Job to George A. Hntchings, of eight shaivs more; 
 
32. 
 
 ■ After th«t."--( Mr. M.nphy .hj.-.u-d t.. the adiniHuion ,., thin evi 
 
 B-mk St~ "' -"fr'Ii'r^f ' ' '•" '^■'-' t.> transfer Bo,ne Con^^ .-e 
 Bank stock ontlK.8th ,iay of Dm-mlu.,-, 1894; but h. lid notTJ^ 
 
 .1«>H of „K. D,rec.ta,H' .neotioKK, and the StI, was on a Saturday ^ 
 
 ^'''-"*"'>' CiEO. COEN. 
 
 J?won. be o, e nu' at St. JohnV, aforesaid. | 
 this lith (lav of April. A. I). 181),";. f 
 
 <^''S'*'-^^) . J. (i. (;OXK()V,.J.i.. 
 
 The farth.r E.,n,n,.,a,,., o^Jkokok (V.kv, taken ..pan oath thi. 
 1 1th dm, of Mail, A./). 1\9-,:— 
 "I ktv|, the . Interest Account of the Hank. That account 
 con a.ns a , the uueresteharge.l oncnrrent accounts and on di cun t 
 
 thef;:.:;:;;;':::;;::;:^;::^ ^"^ i..te..staccou„t,and charged to 
 
 Edwin Duder * <, ^lU Oa 
 
 Goodfellow & Co 'i^ijZ7-- 
 
 A. t.oodr.do;i. ^t Sons - yjo .,- 
 
 Job. lin.s. & Co ,.<^,^ 
 
 >\. II. Mare, Son i Co i(j(U7 
 
 i''"'^'^'r:: 4,0105 
 
 '^- •^^"'•^•'"*^- '"^'""^ 458.80 
 
 rn 1 ■ • 1^*1,02.3.60 
 
 t lie J.ed-er is produced, with inte.est account on folio 208 ) 
 " i he whole aniouut cediiod the.v for the half year to interest 
 
 J. 2, 3. .22 „,terest on C.u-rent accounts, there is a credit entry in the 
 
 " The balance of thi« Interest Account, an.ounting to $2«,(;85 84 
 .s transferred to the Account of Profit and Los.. IprocTuc; Mt' 
 
 the hill'; ""'' ^r''''' °1 ^''■°^' ""'^ ^"'^^ '« ^''^^ d'^id^'»d charged for 
 ^he halt year ending on the 30th of June, and also a Bonus of one per 
 
cent., resfKctively ainoiintin« to 113,770.00 <lividen(l ami f;^,(M»0.(K) 
 tioniiH. It was th<' nnmo amount of dividend and the Hanio Ikmuih hh 
 dcclareo in every year of late yearH. 
 
 '• The whole amount of the credit to I'rotit and Losh wsh fjl,- 
 814.47 to the end of .Fnne, 1894. That eredit eontaiiuil alno a credit 
 l)alanee carried over from the ;{Ofh of Juiie. ISO.J, ot |8.2til.4.*»." 
 ('hosh-Examinkd: — 
 
 " Turninjjr back to Interest .\ccount, in closing Interest Account 
 in .f line, 18!>4, I Hnd that $14,000 was transferre<l to cre.lit of ( '..ii- 
 tingent Fund, and f2(K» t.. Kehate .Vccoun*. and *2<Mi8.3.8J to IVoHt 
 and Loss. Those Rnioiints represent the balance to cr«'dit of Interest 
 Account only for the six months eiidinff on th> .SOth of June. In De- 
 eend)er, \H*M, the iiinonm credited to ( "ontin;,'i-iit Fund was $l.").(MK).Ot). 
 
 '• The whoie amount of the credit to Profit and Losh f(,r tlie half 
 year endinjr on the ."{Oth of .June wan .fr.,;e).87; which included 
 $26.68.").84 trau.sf..rred from Ititcrcst .\ccouut. and #8,()4((.(»:{ trans- 
 ferred from Premium .Ve-joiuit. In H(,uiuiu<r off Profit and Loss for 
 the six months ».ndinfr -hine .'{Oth. IS<»4, $10,(MMMK) was carried to 
 Keserve Fund, and a balance of «12.11ti.7(i svas left iniiiipropri-ted 
 or carried forward— which amount s(, carried forward was lu.ifer l)y 
 |3,8a.'5.31 than at the end of .June, 189:{. 
 
 " Premium .Vccount is the laoHt on .St.-rling K\cliau;?e bon«;-lit 
 and sold. In closing that accourt in .I.mc i8!>4. .*<).(M»0.(h'> was c;i;- 
 ried to th( credit of the Contingent Fund, and .i!il.2(M).(M» t„ the credit 
 of Rebate Account, and to the crcd' of Proljt and Loss, .•}»S.»)40.0:{. 
 These amounts would m:ike up the appaivnt pi-ofit o!i Premium .Vc- 
 count for the six months ending on thi- .'{Oth of Jime, 1894. 
 
 " The apparent balance of piofit on the Interest and Pieuiium 
 Acc<.unts by the Bank foi' the half-year ending on June ;{Oth. 1894, 
 was |.-)6,72r).87. Of that amoimt the (Contingent Fund got credit for 
 120,000.00. Hebat,. Account !51,400.00. and Profit and Lo-.|;.T»,;{2.-).87; 
 and of this last amount $10,0<K).00 vas carried to Ueserv,. Ac.-ou r,'. 
 " So that the total amount put aside in that siv mouths to meet 
 contingencies was .$;^,140.00, as against .iiil(>,8:{0.00 distributed in 
 Dividend and Bonus. 
 
 ('"^'K'"'"') GKOUtiK COKX. 
 
 Sworn before me at St. John's, afoicsaid. | 
 this 11th day of ^lay, A.I). 189.). ( 
 
 (Signed.) .1. (;. COXHOY, J.P. 
 
 The Exnminntion of iiv.omiK Skei.tox. „/ Sf. .Tnha.-., Mtmher 
 of the Leffislntipf Council, taken npo.i ontli. who sfit/^:— 
 " I am a member of the Legislative Council, and also the hold.'r 
 of twenty-three shares in the Conunercial Bank of Newfoundland. I 
 was a shareholder on the 30th June last. I was pivsent at the 
 Annual Meeting of the Shareholders held on the Kith didv last. All 
 the Directors now present were then present, and also Manager 
 Cooke. There was a larger number than usual of ti<e sharehohk-rs 
 present. 
 
 " The Annual Statement was then piddished to the Shareholders 
 I recognize Statement " H. D. C. 1," as the Annual Statement then 
 produced, and read to the Shareholders, with the usual comments. 
 The President, Mr. (^oodfellow, lead it,— it was read, I can't say ex- 
 
:«. 
 
 acrly I.V whom; i' .v^m rend either l.y th<- ManiiKcr or one of th.- 
 DiivotoiB." 
 
 giKHTiov.— " WiiK fh»'i.- anv «'V|>lanntioii ;riveii as to rt«'m 3. 
 It liitinjr to DclviiiiMc IJoikIn. &(•.?" 
 
 AvswKit -•' I <lon't n-in.-mlH-r thHt tlu-ic wiis. Th.n- was no 
 ••xplanatioi, „t !„,„ Loral Hills Dim'oiintfd. Item 4. wan mndr up. ')„ 
 fh«' vainc Item. I. tli.-iv w.im no rxpianation an to the overdi-awn ac- 
 <<.imlM ..r ilu- Diii'iloiN inclndftl in Item 4. 
 
 •' .Mt.r the H,.poil or Statement " II. I). (J. 1." wa« read. nome 
 ol..Herv!itioiis w.re I'lade l>,v sharelioideiH. Sir William Whitewav 
 a-k, <l Hiinie (pieMions and madt* Home observations, lie stated that 
 hJM (.pinion wan that the affair- of tlu- »unk were in a very bad con- 
 dition, lie rmtlu.r said that some .\earH previouHly the Bank was in 
 
 an e(|ii,ill_v bad eonditi and that he had taken some steps whieh 
 
 helped i;.e Bank over .'hat dillienitv. lie made other statements that 
 I ean haidly remeinber now. 
 
 •• lie was replied toby Mr. (io .dridj, • and Mr. Iliitehin<rs ami 
 others. The two .j:eiitlemen named denied that the Bank w'^is in a 
 l»ad eondition. and from their observations I conehuled that they meant 
 thai it was poliiieal animus that indiieed Sir William to say what he 
 Haid. Mr. (ioodriiljjre said somethinf;- aix.nt Sir William wanting to 
 ffet whitewashed. Iiiit I eaii't .say in wh.it ei.niietftioii the word 
 •• whiteu.ishinuf ' was ii|,..lied. .\o ..iher .hareholders snpp«>ited Sir 
 N\ illi.iiii in lii- ni)scivaloiis. 
 
 " I'he reason that I lid hut snpport him was that I did not know 
 the eondition ot the overdrawn aeeoiints, and those of the Directors 
 partienlarly." ( I'lu. adniissi(»n of liiis e eaoe was objeetod to.; 
 
 did not nnderstand that the overdrawn accounts were iuehid- 
 *'d III ;.em 4.. and that is why I wa- .Jeeeived by the StaUmient. I 
 
 did not know lliat the i mils of the Directors" "overdrawn aeeonnts 
 
 came to so niiieh. I did not know that any of the Debenture Bonds 
 oi- otiiei' Seeiiiities were pled^'eil to th<' Lo-idon and Westminster 
 Band; and ii was not explained to me. I ihon-,'iii th.'v were the pro- 
 pt'ity of the Bank, ami depositcil in the vaults of tiie Bank. I did 
 not know to the contrary until I saw the Debentures in the vault 
 eopiited when I was a provision.il Trustee. 
 
 "I was deceived by the Statement " 11. D. ( '. 1." and by the 
 verbal statement made by the Directors at thi- .Vnnual .Meetinj;. and 
 especially lliosi. made by the Directors In repiv to Sir William White- 
 way." 
 
 CR<».S.«<-i;xA.MI.\KD HV Ml!. MoittNK. 
 
 " I have known Sir William Whiteway about seventeen years- 
 oiir relations have not b.eii particularly intimate. I have been a per- 
 --onal friend of his— not particularly so. I have had a ;rreat ivspeei 
 for him. I re-,'arded him as .ni able man. 
 
 ■'He charged at tiie meetinjr that the Bank was in an unsafe 
 position, lie was the .S„iifit..r of the Bank and of the Shareholders. 
 He ^aid it had been unsafe before, and he had assisted it. I believed what 
 he said. I don't remember that lie made any remarks about attacks 
 upon him by the fl^tdld newspaper. He said he had been called a 
 Bank W-«>cker. I can't say that he stated that the moneys of the 
 Bank were used hy the !>irectors toru-taiii newspapers to injure him. 
 
 Mr. (ioodridge and lie exhibited great personal heat 
 dressing each other, and shook their fists at one another. 
 
 in ad- 
 
^fzm 
 
 m. 
 
 "The iiltercutioM wiiN |H>litii'al nitlu r than anvthinjf elm-, Iml it 
 wan on Kaiikiiif,' matt«TM. Tlio-.- <ihm.ivati..ii« wciv iiitt-iult-d t.> n-- 
 inove from tho MhaivhohUTs' mUuU that tin- liaiik wa» in a wtak coii- 
 ilitioii; aixl it api.caied to nii- that t\\vy had that ••ITfct. an no shaie- 
 hold.r made any further objection. ThiM iinprefwion wuh made on \uy 
 mind at that time." 
 Kr-kxaminki>: — 
 
 " There wa« some aitcnation between Sir William VVhiteway 
 and the Din-ctois; and from what the Direetorn nad i wax renKKured 
 that the eonilition of affairn wa- not as bad as repreK . ted bv liim. In 
 other wonlM. I was d.ceived by the re|)resenfationH of the i)ireetor». 
 If I had known the eondition of the Bank, I wonid not have con- 
 tinued to Ik- a sinireholdei . I would t.ave .old out it I could ;jet any 
 pefHon to purelniHe,— anyone f«M)l en«>u>fh to purchaw." 
 
 ('"^'K'"''!) <iK(). .SKKhTOX. 
 
 Sworn Ix'fore me at St. .lohnV, aforesaid, 
 this 18th dav of May, A.I). Irt<»."i. 
 
 (Siffiied.) .J. ({. CONKOY. .I.R 
 
 T/ie Examination <,/ .I.vmkh I». Fox. TraMr,- „/ lh>- Com, uncial 
 Bank, takm npou oath. iph<> nat/H: 
 
 "lam ae(|uainted witn the late Diivetorn of the ( 'ommereial 
 Bank. 1 am now one of the Trustees in li.|uidation of the Bank. 
 
 '* Mr. Cooke, tiic late Mana'irer, is insolvent, and ha« been so de- 
 clared. Mr. K. .1. Duder is also insolvent, and so declar.-d. The 
 firm of Job, Brothers, & ( 'o.. of which Mr. Uiieetor Hutchiu^rs was 
 an Attorney, with jx.wer to si^^n for the rirni. is insolvent. ;md has 
 comprcmiiHeii with his creditors for .{.-{il |M'r cent. Mr. .V. V. (w.od- 
 ridfre's firm. Alan (Joodridj;,. & S.ns, is also insolvent, and has e<.m- 
 poun.led with its crclitors at 40 per cent. Mr. (i.MMllVllow is alM.uf 
 compounding at (}.'> per cent. 
 
 " I ixlieve Mr. Pitts to be solvent: he has always met his obli- 
 gatums to the ( ommereial Bank and his other creditors, as far as f 
 know. 
 
 ^''^'g"t'<i) JAMi:s l». FOX. 
 
 Sworn before me at St. John's, aforesaid | 
 th: « 18th day of May, A.D. LSi).",. [ 
 
 (Sif^ned) ,J. (i CONKOY, .].\\ 
 
m^^^i 
 
 •t?>&,- 
 
 ' ii«tr: -v r-ii;::^^.^ i^S .f>£<°»?-V;l 
 
 ('KXTIi.M, |)r>TI{MT, j 
 ST. JOHN'fi J- 
 
 To Wit. 
 
 NEWpoUNDbflND. 
 
 .IaMK> (i.MM>KKI.I..>W. Kl>W..\ .J. I)n,KH, AumTOTIS F 
 
 (.<h»i.kii.<;k. .IamkhS. I'lTTs. (Jkokuk a. Hltciiixuh. ami Hkvhy 
 C'<.oKK, lK-ivi(ftfi- ciillctl llu" a(!CMis,.,|. Htiind chm-KtMl lK.f..r.. thf iiikKt- 
 siKticl. .„K. of ||,.|' .\r..jf.t3V St,|H..i.liaiy >fnKiHt.uteH in u.id for tho 
 Maii.l atoivsni.l, iliin "i'Jn.l dav „r >fa.v in the vear of Our Lord 
 On.. •I'hoi.s.iiHl Kij^ht !Ini.,|iv(| an-l ViiiHy-Pivi' at St. John's, in the 
 Oi-trict af.Mvsai.l. (,„ ihnt thry. on the ITtli .lulv, 1894, iH-inj? th<- 
 Dinctors and tin- Manaf,nT of th.^ ('onnncrfial IJank of Xewrtmnd- 
 laiid, ilid as such Dircctois and a- NfanajfiT uidawfnllv mak.- a cer- 
 "iii writton ^!al.-nK-nt. t.. xvif, a .Statcn.cnt of llif affairs of thc« Com- 
 niiivi:il Bhiir afor(•^aid for tho vi'ar <'ndinff ."{Otli .lunc, A.I). 18W, 
 thi'.v. the Directors aforesaid and tin- .Manager afoivsnid, then w«-li 
 knouii,-: tlif sanu- to h,. falT in a c.-rtain material p.artic-idar, wit'i i..- 
 Ji-ii: -o det-eivf th.- Mononral.lc iu'nvffv Skolton an<l oiht-.-., sh...r(- 
 h.>ldcrs of tin- said Corporation, contrarv t<. the- Statute in Huch casi- 
 niadf and providi'd. 
 
 And for that th.->, l>ein« fh.- Directors and Mana^n-r of the Com- 
 niereial IJ.ink.inteMdinu: tod,.,-eiv. nid defraud th.- shareholders of the 
 said Hank, on tiie 17th -Fnly. A.D. 1S!»4. did anion- the,nselv,.s ,..,„- 
 spue fals<.|y and frandnlently to pnh'^h an<t represent to them tha» the 
 Hiii<l Mank an I its affaiis had durinj,' the half year endinj; ;{<)th ./une, 
 l.S!>4, lieen. and then wvvi-. in a prosperoii.- and sound condition, pro- 
 diicinj.- profits divisil.i. Muionjrst liu' Shareholders, thev well know- 
 iuff that the slid liank and its affairs had In-eii durinjf that half-year, 
 and th-n were, in m nnsonnd and nniii-osperous condition, not pro- 
 ducing- any profits ,|i. i,ii,U. aiuon;,' the Shareholders, with intent to 
 deceive and defraud such of the Shareholders as were not aware of 
 the true state of the said Mank, and to induce them to continue to hold 
 shares therein, and to purchase other shares therein, and tc become 
 customers and cieditors of the said liank, cuntrary to the Statute in 
 such case made and provided. 
 
k^m^^^^Mii^ 
 
 ^^i^ 
 
 STATEMENT OF THE ACCUSED. 
 
 " We me iiinoctnt of the c-haiges made against iih. \h to the 
 flrst charare, our repl>' Ik; That the HtaUiiunt that " |;WI.H();1.4:} 
 Deben .re BoikIh, I)(.ininion of Caiiatlii ami other securities, inciud- 
 " injr the iuterent thereou," made by U8 in writinj? to a meeting of 
 8hnivh(.l(lers .,f the Commereial Bank in Jiilv. IH'M, were a-snets of 
 the said Bank, wan strictly true, in letter an.l in spirit, and «;i8 not 
 ma.le eithei- to deceive or defrauii. It is true that the Lont'on and 
 Westmnu .r Bank had an aHHignn.ent of a portion of these iKinds 
 and other HeeuritieH, but this was by way of •• cover" only of any 
 balance the Commercial Bank might at anv time owe the London mi. 
 Westminster Bank, and the latter's lien n|K>n them would wholly end 
 if and when the ("o.nmereial Bank ceased to „we tli.- London an.l 
 Westminster Bank an overdrawn amount. The statement was in the 
 accustomed form, and there was no suppression by us of any fact 
 which we detimed. mateiial. Xo fpiesdions weiv asked by the share- 
 holders alK.ut these iK.nds and securities, and no infoi.naion als.ut 
 them refused; and if the said inforinati..n had been asked it would 
 have been freely accorded, so unimportant as to the actual standin- 
 ot the Bank did we deem the fact thai '• ever" had In-en given- a" 
 g. ving such " cover" is a very ordinary prcKjeeding in banking. The 
 fiill liability to the London and W.^stminster was stated on the lial)i- 
 i.ty side of the Annual Statement, and if the assigned bonds an<l 
 securities referred to had been deducted from the assets, the same 
 amount should have been deducted from the liabilities, leavin- the 
 balance the same. " 
 
 As to the second charge. " that we conspired to deceive and de- 
 fraud the sharehol.lers :,f the ('om,„«,:cial Bank by representing the 
 Bank as pmsperous, when we well knew it to be unsound and un- 
 prosperous," that is. insolvent, this is our answer:— 
 
 The Commercial Hank was solvent on the ;Wth June, l.S«)4 in 
 onr opinion then and now. If insolvent, we .lid not kii.iw it, di.i' not 
 even suspect it. We di.I not conspire together t.. stat. ^l,e contrary 
 nd we belKved the statement wesigne.l. The bank itself was solvent 
 on the 30th June, 1894, an.l although a gi-cat number of its .lebtors 
 have l3ecome insolvent since the Bank suspe,K..d, we di.l not an.r 
 could not foresee that such a result would follow. The suddeu death 
 ot the senior partner of Prowse, Hall, & Morris, and the insolvency 
 of he firm wh.ch was the acceptor of a very large amount of exchange 
 held or endorsed by the Bank, was the cause of the Bank's susiKm- 
 -^.on; and this wholly unforeseen and unexpected calamity led to the 
 insolvency of the Bank's debtors, a':d of the Bank itself 
 
38. 
 
 X«)t one wholly bad and ho|n'li-H« ,ltht was to our knowk'dfre 
 ranked a^< an asset in the Animal Statement. Possihly there were 
 some debts, the amount to be ivalized upon which was uncertain, but 
 the iJosNJj.l,. |,,ss „,„,„ which was in our opini.in much more than 
 offset by a Uvxww Fund, ,muI also by a ('ontiuf,'ent P^nui created 
 for the express |)ur|M>se of meetinjjr |«>ssible Ioshos on doidnful debts. 
 In this, and in all other respeeis the Statement was, to the best of our 
 JNd-.n.nl. a (air representalioii of the Bank's al'fairs. Though the 
 loss l,y tile Bank lias been jfreat, it must be lemembered that the 
 assotsoffhc. Bank and of the iiank's debtors have decreased, seventy- 
 live |ier cent., perhaps, in value, by reason of the extent of a calamity 
 to the community which human foresight was not capable of estimat- 
 ring. Our Statement in 1S!>4 was based upon lu.rmal conditions, and 
 / shotdd not be judged in liie light (.C the extraordinaiy happenings of 
 the last few ni<niths. '^ 
 
 We have at all times done oiu- duty to the Bank to the best of 
 <>ur ability; and ii we have erred at any time it has not been through 
 /dishonesty. .VII of us are losers financially by the Bank's failuiv; 
 some of us have lost all, and we feel 'hat it is unjust that we should 
 be prosecuted because of a calamity which all thinkers must believe 
 to have been the culmination of and result of widespread conditions 
 and pircumstanee- we did not create and could not control." 
 (■"'^'jr'H'd,) .1. (iOODFELLOW, 
 
 EDWIN J. DUDEU, 
 A F. (;()OI)UlUGE, 
 .lA.AIES 8. PITTS, 
 (iEO. A. IIUTCHINGS, 
 IIENUY CJOOKE. 
 
Jbii 
 
 /SfT/^ 
 
 ^ ^^^mi^^z-^ficui/ ^^a-^uA 
 
 '\\^ I'ropi-ietoiN for ( "jipital Stock «;{(X3 q(X) 
 
 Notes of this Bank in ( 'iroulation r)27,911 
 
 $H;«,911. 
 
 Due to Sundries on Cuiivnt Accounts, Deposit Keceipts,&c., &c. . . 1.813,<52(). 
 
 Divideiul at 9 per cent f $27,r,4() 
 
 ot which one half was paid Dec. '98 ) |13,77() ] 3,770. 
 
 Bonus 1 per cent .> q^q, 
 
 Reserve fund \\OSm. 
 
 Balance unappropriated 12 IKi 
 
 p2,786,47f<.|2 
 
 Average amount of Xoti-s in circulation and Specie on hand in each month of ■'' 
 the year ending 30th June 1894. "" 
 
 Mont 
 
 lie). 
 
 1893. 
 
 .July 
 
 August . . . 
 September . 
 ( )ctober . . . , 
 N^>vember. 
 Decenilier . , 
 
 Notes. 
 
 ■)56,717 
 i^79,437 
 614,063 
 670,763 
 768,439 
 757,549 
 
 Specie 
 
 175,636 
 173,528 
 1(J8,711 
 168,979 
 165,(576 
 163,925 
 
 Average for the year 
 
 Notes. 
 
 690,783 
 (538.070 
 621,922 
 (527,264 
 608,130 
 555,408 
 
 Specie. 
 
 6^.x.712 
 
 1(52,787 
 160,143 
 158,907 
 147,050 
 93.703 
 97,879 
 
 153.077 
 
 ^\ 
 
>/'^- 
 
 ^Uuj^if^-fid^^^^ SfM J^ufm, /j'///. 
 
 " H. D. 0. 1.' 
 
 ;;K)(j.O(K). 
 
 r)27.911 
 
 h:«,911 
 
 S13,(52(). 
 
 By 8|H'cit ill vault in "j^old and silv»-r coin. 
 Notes of iiiui clR'qtic'8 on other Banks , 
 
 )fl38,234.14 
 10,382.41 
 
 $148,61 «).55 
 Debenture Bonds, Dominion of Canada and other Securities includ- 
 ing Interest due thereon, &c 341,865.43 
 
 Local Bills discounted, Bills of Exchaii?^- on hand, amounts due 
 
 from other Banks, &c., «fec 2,2o8,789.57 
 
 liank |)ieinises. vaults and fittings 32,2()(>.;>3 
 
 Land adjoining on Duckworth Street, including material thereon. .'..OOO.OO 
 
 786,478 
 
 of 
 
 pecie. 
 
 52,787 
 50,14.3 
 )8.907 
 17,0.")0 
 t:j.7o:{ 
 )7,879 
 
 )3.077 
 
 $2,786,478.48 
 
 '.Ve, the undersigned Directors of the Commercial Bank of Xewfoundlaiid hereby 
 itity to the best of our knowledge and belief that the within account is a true and correct 
 atcmeiit of the affairs of the Bank as made up IVoin the Books of the sai.l Bank, to 
 tth .In lie, 1894. 
 
 (Signed) 
 
 J. GOODFELLOW. K. ,1. DUDEK, 
 
 \. F. (iOODKIIXiE, -I AMES S. PITIV, 
 
 (iF](). A. IirTCniN(iS. 
 
 NKWKOt'NDI.AXn, \ 
 
 St. .IcihnV \ 
 
 To wit. ) 
 
 IIkxky Cooke of St. .lohn's. Xewfoundlaiid, NfjMiager ot the Commercial Bank 
 F Xewf(,undland, maketh oath, and saitli that the within statement i- just and true to the 
 ■St of his knowledge and belief. (Signed) Hknry Cooke. 
 
 Manager. 
 Sworn before me, at St. John's, ) 
 
 this 11th day of July. 1894. \ (Signed) I). W. Pkowse. 
 
 Stipendiary Magistrate for Xfld. 
 
" H. D. O. 2." 
 
 (Copy.) 
 PrivMte. 
 
 Commercial Bunk of Newfoundland, 
 St. John'8, Sept. Ist, 1885. 
 
 II. F. Billixghurst. Es<|., 
 Country Manager, 
 
 London and Westminster Bank, 
 Lothbuiy. 
 Dkai! Silt, 
 
 Your i)rivate letter of tlie IStli ult., in reply to mine of the IMnt 
 July, haw been received and its contents have had due consideration, 
 and by this presi-iit mail I retu-n to you the transfei- of ,£1000 Man- 
 chester ami Siu'fKeid and [Jncolnshire Uailway o per cent pref. 
 Stock, f 1.3.10 Mel ropoiitan District Railway •> per cent pref. Stock 
 duly executed, and on recei|)t of the special form required by the 
 Mersey Docks and Harbor Hoard, 1 will do what may l)e necessary 
 in respect of the i;(),(MK) Bond.-., and retuin you the transfers in due 
 course; all of which to be held by yon as pai-t cover for the drafts of 
 this Bank, in the same way as the various (xovernment Bonds &c., 
 held by yon on behalf of ti!e ("ommereiai Bank. 
 
 With respect to youi- suggestion of sending aome of our New- 
 foundland Debentures as an additional cover, am directed by the 
 Board of Directors to state tliat their late Associate Manager and the 
 Boaid always understood that you had conceded to this Bank the 
 facility of drawing npon your Bank, beyond the value of the Securi- 
 ties in your liands,to the extent of from JE2(),(KK> to .€2.1,(KXJ should this 
 Bank at any time require to doso, and I am further directed to sav that 
 although this Bank holds Newfoundland (iovernmenl Bonds 
 sufficient to cover the amount uau.ed. the Board does not think it 
 would suit to send these to London, inasmuch as the Debentures are 
 required to be presented at the Keceiver Cienei-al's Office when the 
 Interest thereon is payable; or at least once every year. 
 
 The Bank, however, holds some jeiO,.500 Stg. of Water Company 
 Stock, the interest payable half yearly at .> per cent, per ann.; being 
 guaranteed by the (ioverumeut, and these could l)e sent you as 
 additional cover, if you consider it necessarv. 
 
 In refeience to the Bills on the London firm named in my letter 
 of the 26th May, I am requested by the Board to ask what smn yon 
 would consider .is being wif/u'ii i-ammihle limits; and in the deter- 
 mination of that point, it is proper that I state for your information, 
 that in general the diafts on that firm are for shipments of cargoes 
 consigneil to them; and further that the Htamliny of the DniWfZ of 
 the Bills are considered by the Board. Some recent transactions 
 have been somewhat outof the ordinary coui-se of business ai-isiug from 
 the difficulty of realizing some of the shipments on their arrival at 
 market but the Bills to which that would apply were only taken after 
 due and careful inquiry with the circumstances of the case. 
 
 I am, dear Sir, 
 Yours faithfully, 
 (Signed.) HENKY COOKE, 
 
 Manager. 
 
(Copy.) 
 Private. 
 
 " H. D. 0. 3. 
 
 Commercial Bank of Newfomidlaml, 
 St. John's. Sept. 25th, 1885. 
 
 H. F. BlLLINGHURST, ESQ., 
 
 London & W. Bank, 
 
 Lothhiu-y. 
 Dear Sik, 
 
 I l)eg to aci'-ow ledge receipt of yonr e8teemed private commnni- 
 cat.onof the 15th Inst., which I hiid before the Board of Directors this 
 morning. They decided to .send you the (lenenil Water v....',- Stock 
 tp which n,y letter of the Int had refeience, viz. £12,(5(H) cy.. eip.al to 
 *10,o(K) stg. to be held by yon as part c<.ver against drafts drawn by us 
 on yonr Bank. I therefore send under sepaiate cover in registered letter 
 the deed of assignn.tnt of the Stock eertlKcates above alluded to, with 
 A[emo. signed iiy and under .«eal of the General Water Company. 
 
 TheCertificates. S:? m namhc: make such a formidable package 
 and being fearful lest they should be lo.st in transit, we considered the' 
 wiser- course to adopt would be that of sending you a deed of transfer, 
 and doubtless you will agree with us in the precaution taken. wJ 
 take due note of the arrangements made on the establishuie.it of this 
 Bank, as stated in your letter. The Directoi s weie under the impres- 
 sion that the amount had beer afterwards incieased to the sum named 
 in my previoi-s letter, but of which we had no record. 
 
 With respect to P. II. & M's bills our Dir.-ctors have desired me 
 to say, that the sum named by you, for the purpose of cover on 
 account .if this Bank, say i;20,(KK). is in their opinion sufficient, but 
 that at intervals a much larger sum than the above would be drawn 
 by our customers, on P. II. & M. against cargoes of produce sent to 
 market. 
 
 I am, dear Sir, 
 Yours faithfully, 
 (Signed.) H. COOKE, 
 
 . Manager. 
 
H. D. O. 4." 
 
 St. John's, Xfld., 
 
 Oct. 26, 1886. 
 
 H. F. Bii.Li.vuHuusT, Ehq., 
 
 C "untry Manuger, 
 
 London & Wr. Bank, 
 
 hothlniry. 
 Dkak .Silt, 
 
 Your private letter of tho 12tli last. I received on tlie 2lHt inst., 
 mid availed of the earliest opportunity— the 22nd, to lay it heforc my 
 Directors. The contents theieof have liad our mo>*l serious and 
 careful considei-ation, and we regret vevy much that you should have 
 had occaeion to write to us on the suhject of our overdraft with vou; 
 which overdraft has inair.ly arisen, as I stated in my letter of the i2th, 
 l)y our having to oblige our Customers to remit to Canada and other 
 western ports foi- large importations of produce; together with om- 
 Cable Messages asking you to pay P. II. & M. account Duder sundry 
 large sums; and further.the receipt of Sterling Kxchange havingbeen 
 delayed l>y the shi|)iuents of produce from this to the fish markets 
 being weeks later than usual, while the imijorts had to be met at usual 
 time. 
 
 My Directors have decided to discontinue the Cable Messages to 
 which your letter has special reference, seeing that Duder has almost 
 enough |)idduce in P. II. & M"s hands to meet drafts now maturing. 
 With regard to the suggestion in my letter of the I2th, viz., that 
 we should be glad to offer you further Security to the extent of £10,- 
 (HK) to i;i."),()00 in Newfoundland Debenture Bonds I am pleased to 
 Hud by your Cabh' Message Xo. 1 of 22nd. it you will accept the 
 same for pmpose of cover. 1 th.refore send herewith a Deed of 
 Assignment of the Bonds for .fl.j.tKR) Stg. as set forth in a memo. 
 att;>ched thereto duly signed and underthe seal of the Bank. A memo, 
 of the assignments has Ixi-n made in the Miiuite Book of this Bank 
 under this day's dale, and a memo, has also been placed with th-j ." >*ds 
 in our Vaults, so that the transaction will appear whenever these 
 Bonds are ivferred to at any future time. 
 
 The Bonds now assigned to you together with the other Secu- 
 rities in your hands for the purj)ose of cover amount to about 
 £iO,()(X) ami we trust we may not require to exceed the amount of 
 cover, with the iJlO.lXK) allowed us by y(»u, to any great extent in 
 i-he futm-e. 
 
 I am, dear Sir. 
 Yours faithfully, 
 HENKY C(X)KE, 
 
 Manager. 
 
" H. D. 0. 6." 
 
 Commercial Bank of Newfoundland, 
 
 H. F. Bx..i.oHirBaT, Esq., ^*- •'°'"'"' "^^ ^^^' ^"^^ 
 
 Countiy Manager, 
 
 London & Wr. Bank, 
 
 Lothbury. 
 Dkar Sra, 
 
 Under separate cover i-egistered, we have sent you a Deed of 
 Asmgnn.ent of the Bonds referred to in my letter of the 27th ulto to 
 take the place of the General Water Co.'s Scrip paid off by the 
 Newfoundland Government in June 1889, and the Russian Bonds 
 pa.d off ,n October 1889; the former you held as security for over- 
 drawn account (£10,000 stg.) and the latter for £5,000 st- The 
 
 i?rno^/.T^^"'^*^ '° '' '■"' ^ """'^ "^ '^^^ ^«'"« of *72,1«).00 or 
 £15020 16.8 stg., as set forth in a memo, attached thereto, duly signed 
 and under the corporate seal of this Bank. A memo, of the a^niCT- 
 ment has been made in the Minute B.mk of this Bank, under this .lay's 
 date, and a copy of the same ha- been placed with the Bonds in our 
 vaults, so that the transaction will appear whenever these Bonds are 
 referred to at any future time. 
 
 Will you please return us the deed ot assignment rf the (JeneraJ 
 Water Co s scnp which we sent you 28th September, 1885 and oblige. 
 
 Deal" Sii', 
 
 Yours faithfully, 
 HENRY COOKE, 
 
 Manager. 
 
H. D. O. 6 
 
 liundon & WoKtmiiiHttT Bank LimiU>d, 
 
 Lothbury, Lcndon, E.G., 
 
 6 January, 1891. 
 IIkvky C<m)kk, Esg,, 
 
 ("ommt'nrial Ban!: of NowfoiiiKllaiul, 
 St. .lohn's. 
 
 Dea.v Si ., 
 
 The mail to hand throe or l.mr (l\,8 sinco l)ronght uh yoin* 
 vario'.iH loiters of the 24th iilto., covering r -inittaiK-eK on London value 
 .tl«'.(XH) and advi«in<f (hafts to the exti-.t of .t':jO,(HK)— also a s|)ecial 
 lett -r relating to your leconnt ^ ■•fether with deed of aHwiginnent in 
 favour of the noininf of this Biini' of sundry Xewfoundland 
 (toverntneut Local I)e;,entures of the value of |;{(),2f;.").10 or jt'fvKKI 
 Steiling. 
 
 After dealing wiili these remittances your account with this 
 BanI: stands to-day as uuiler, viz: — 
 
 (":ish Ovenlraft i']2:M)<K) 
 
 Comin'l. Bank draftH I 
 
 accepted & advised ( 107 .(KH) 
 
 Ui lue Bills held l.TMXK) 
 
 Sot nrilios available 29.6()0 
 Assignment of N'ewfoni.l- ) 
 
 land LoealDehentures (" ;{0,(XX» 
 
 uncovered 
 Against this sum, however, we have your ad- 
 vice that certain Canadian Banks will remit 
 
 iiN <t8,tKK) 
 
 and the deed of assignment ai)ove re- 
 ferred to of Loeal Delx-ntures (}..'J()0 
 
 231, .jOO 
 
 194,600 
 ;«i,900 
 
 leaving totally uncovered 
 
 14,3(K) 
 
 i;22,«00 
 
 My Directors having been, a i voii ar»- aware, for some tiir ■ past 
 very much dissat"sfied with the working of your account it was mv 
 duty at once on receipt of your li-lters of the 24th December to 1 ring 
 the whole question l)efore them and to take their definite instructions 
 in the matter. They express themselves very much surprised th.<t 
 after my letter of the 2Sth (October the account has not b-^en kept 
 within the stipular-d limit.<, and although they have sanctioned that 
 your drafts now advised be honoured they have not done so willingly. 
 They wish me to state that they cannot consider as cover against 
 your account any further amounts of Xewfoundland (ioverumeul 
 Local Debentures beyond the $144,1(K) (^.•}0,000) already held, and 
 further, that although they consented to take tlu' deeds of Assign- 
 ment which yon forwarded to us in October 1888 and December 1889 
 on the assumption that the Debentures were merely to cover tempor- 
 ary advances, they cannot considei- them as continuous available 
 cover, unless the Debentures themselves arc at once transferred into 
 
[" H. D. O. 6."] 
 the iinmeH of the nomiiMM-n of thiw Hank in the same manner iim the 
 registered Stocks on this side. They further i-equest that remittances 
 be made us at one* to release the assignment of .£6,300 and to ex- 
 |»unge the fuither uncovered overdraft; and that in the meantime in 
 n<j case (irawings by any mail <'xceed the remittances, and they wish 
 me to intimate to yon that unleMw these matters aie carried out nud the 
 account placed on a satisfactory f<s)ting, say not lafsr than ttw Ul 
 April, they must positively decline to honor your drafts. 
 
 I am. dear Sir, 
 Voin-s ftithfully, 
 
 Ii. F. B||J,IN(JHURHT, 
 
 C'oimtrj' Manager. 
 
 " H. D. 0. 7." 
 
 WiiKKKAsby deed of assignment dated 2()th of OetolR-r iHfW the 
 Commercial Bank of Newfoundland did assign to the London and 
 Westminster Hank, Lothhury, London, Kngland. for advances made 
 and to U' ma<le to the afoi-csaid Bank, certain Newfoundland 
 (•overnment I)ebentu"e •.<(nds ainountiiigto$72,0(H).(K). am» wiikkkas 
 $20,000 of the said Debentures were paid off by the Newflan<l 
 Government on the 22nd August 1888.tlieivby decreasing tm- security 
 in the hands of the Lcnidon au<l We^tmiusier Bink, and whkkkvs 
 the Commercial Bank is dcsiraus of !»-niguiu<j $20 001) Ncwflaud 
 Debenture Bcwids to i-cplace those paid off, axd the London & \Vi-. 
 Bank bavin , by letter dated 2iid October, 188S signified their approval 
 thereto, now know all men by these presents that in cousidenaion 
 of the London and Wr. Bank, Limited., hereinafter called '!'he Hank 
 Limited, permitting The Comniereial Hank of .Newliand herein- 
 after called the said Commercial Hank toovenbawon Current Aeeoum 
 in the future as in the past, the naid Commercial Bank doth hereby 
 assign, transfe • nd make over unto William .Vstle and Henry 
 Farucombe Bil"- n-st. Managers of the said Bank Limited, of 
 Lothbury,Londoi„...iglaiid, all those thirty five Newflaud (ioverninent 
 Bonds belonging to said Commercial Hank, which Bonds are 
 more particularly described and uiunbered in the Schedule herein 
 written marked C., to hold the said Bonds and all the right 
 title and interest of the said Commercial Hank therein nnto the 
 said William Astle and Henry Karueouibe Hillinghurst, Managers 
 aforesaid, and security for the repayment liy the second above named 
 Hank to the first above named Hank, of all future advances on the said 
 current account and to hold only so long as there remain monies due 
 by the said Commercial Hank to the said Hank Limited and not 
 otherwise secured. 
 
 Witness the execution of these presents by the Sea! of the said 
 LVimmercial Bank and by the signatuie of its Manager, this Kith day 
 of Octr. 1888. 
 
 Sealed by said Bank and 
 
 ed by said Bank and 1 -^.^ 
 jned in presence of > ^""^ 
 H. D. Carter, Acct. ) 
 
 ;d.) ilENHY COOKE, (L.S.) 
 
 Manager. 
 
" H. D. O. 7. 
 
 ©^y^r^^/^. (J^., If/fdUf/ /fi'- 
 
 // 
 
 I) 
 
 The undejmetitionod Newflaiul ( iovfimiu'nt IX'jentme BoikIn an- liel.l !>> tk 
 Receiver General in his Mw at II. M. CJiiHtomN in Miin city in th.- nunu- of the Coi 
 
 ) 
 
 10 Bonds, $1,0(K) <>ach, Iwarin^ JnteruHt at 5 |ier cent. |>er annum, numberec^ 41 \n .Kl inehmiv 
 
 1 " 400 
 
 12 " 400 
 
 12 '• 400 " '. .. ic 
 
 71 to 82 •• 
 118t()12'» " 
 
 *■. 
 
 VVp the underHigncd l)ir.'et(.i-s of the ( Joniineicial Bank of Vi-wflaud hereby certil 
 correct und that a copy of the AsHJjrnnK-nt to the Lt>ndon & \V'e*.tminster Bunk, Lothbun 
 in our \aiilts and a memo, of the transaction has hecii made in th<" Minntc Book of this Ban 
 
 St. John's Xewfland. 
 
 Oct. Hilh, ISHS. 
 
 ! hci»'l)y certify th.it the fon«>-oin<.'- 
 is a Inie copy of th«' orij^inal (i('e<l 
 
 (". I*. ( "|{<AI>V. 
 
 Oei. Kiili. I^W8. Acct. 
 
!^- lA 
 
 l>> th 
 
 the ('(III 
 iiieliiMiv 
 
 12 •• 
 "t " 
 
 V ct-rlif 
 
 H. D. 0. 7. 
 
 ffr/ ^^ //f^ fj/Ar/ jfr/f wlfy/Zm, 
 
 iiii.i<ial liiuik of NewflHiMl and aic rejfisteifd in tin- IxxikH •>!' the lIonotHhle 
 ciiii Hank of Ntwfliiiul. 
 
 this IVin 
 
 (1 IkI J mil- IHTH pavabit' 2() \ hi- from Haid date 
 1st •• " 
 
 ;(nl •• " 
 
 l-t .liilv I87:{ •' 
 
 flO,(Ki() 
 
 400 
 
 . 1,800 
 
 . 4.800 
 
 we have this day i-xainiiu'd the almve iiu'iitionon Bondn and Wi have found the name 
 liOthliui'; i,l„i,. of the above for the pnriKise of cover of overdraft ha« been placed with the Bondu 
 
 (■!• this davV date. 
 
 
 (Sif^ned) 
 
 .1. (iOODFKI.LOW, (i. A. lirTCHIXGS, 
 
 KDWIN I. DCDEH, A. F. (iOODKlfXiE, 
 
 JAMKSS. 1>ITTS. 
 
" H. D. C. 8. " 
 
 [Account of ("oiniiH'iciiil BHtikof Newfoundland with London 
 and Westminster Hank, from December 2()tli 1892, to January 3r<l 
 189.'{, showing;: — 
 
 Debits Jan. Lst to Dec. 20tl) 18f>2 Je;")4,788 13 11 
 
 Dee. 20th to Dee. .Jlst 2ii,Qi:i 2 .'{ 
 
 Total deliits for vear 1802 £'.)81.4()1 1(5 2 
 
 ('reditK Jan l«t I<» Dec. 20tli, 189H Je611.(»77 1-4 G 
 
 " Dec. 20th to Dec. .{Ist 42.749 13 4 
 
 I'otal credit for year 1892 £*Go3,827 7 10 
 
 Credit balance cairied to year 1893 ie72,42.> 11 8 
 
 C'l edits. .Ian. 1st to .Ian. 3rd 1893 19.5 
 
 Total credit on Jan. 3r(l 1893 £72,620 11 8 
 
 Debits, Jan. 1st to .Ian. 3rd 1893 £13,8.36 12 8 
 
 Credit balance on .Ian. 3rd. 1893 £58,783 19 0.] 
 
 'H. D. C. 9." 
 
 [(,'o|jy of Assignment from Commercial Bank of .Vewfonndland 
 to London and Westminster Bank of 2520 shares in (Tcneral Water 
 C"o.. referred to in " H. D. (". 3." Dated 28th Sept. 1885.] 
 
 H. D. C. 10. 
 
 [Copy of .Vssijrnnunt from Commercial Bank of Newfoundland 
 to London and Westminster Bank of Newfoundland Debentures, 
 i-efen-ed to in " H. I). C. 4." Dated 28th Oct. 1886.] 
 
 - — -♦*♦««- 
 
 " H. D. O. 11." 
 
 [( opy of Assignment from Commer<-ial Bank of Newfoundland 
 to Lonaon and Westminster Bank of ceitain Bonds, referi-ed to in 
 " II. D. C. 5." Dated 10th Dec. 1889.] 
 
 " H. D. O. 12." 
 
 [Copy of Assignui'Mit from Commercial Bank of Newfoundland 
 to London anu Westminster Bank of Newfoundland Debentures, 
 £6,.30G Stg. Dated 24th Dec. 1890.] 
 
 — ««««*^ 
 
 " H. D. C. 13." 
 
 [This Exhibit was read from, but not filed. See " II. D. C. 18.") 
 
MW^Ji:^ 
 
 W-'^^-^^-'St^~_ 
 
 i-Tr :; c=^r-T ^=33! 
 
 ^ ;:3*',V -_■:--' 
 
" H. D. O. 14." 
 
 ^M^m'/i.mHcui^/ ^fari^'^ t /^ 
 
 To Propnetors tor Capital Stock i* .")0,(KK) 
 
 . Notes of tho Bank in circulation (W.^lo 
 
 1 10,21") 
 
 Due to i-nndrii's on cniTcnt accounts, Deposit Itcccipts &c . . 144,r);{() (} 1 
 
 I'^nclaimcd Dividends IS'J 10 
 
 Dividend at 10 per cent ^.(KH) 
 
 of which one half was paid Dec. '80 2,;')00 2..")(K) 
 
 Bonns 1 per cent .100 
 
 Reserve Fund 2"),0<K) 
 
 Profit and Loss nna|)propriated 1.()S<) {» 11 
 
 i.'29O,.'>70 <j 
 
 Averajre amount of N'otes in circulation and specie <>u hand in ea<'h month 
 tor th»' vear ending- ."SOth .lune ISSl. 
 
 Months. 
 
 1880. 
 
 .Inly 
 
 AufriiKt. . . . , 
 Septemher . 
 ()cloi)er. . . , 
 Novend)er . 
 l)eceml>er . 
 
 Xotcs. 
 
 ()4.()()n 
 ()."»,:{22 
 «i8.2<t.". 
 7(i.888 
 8.1.2'")(j 
 
 84,+r>-) 
 
 Specie. 
 
 .•52.;i2l 
 ;{0,841 
 31.2r)2 
 
 ai.a').-> 
 
 :{0,()(58 
 21».(M)7 
 
 Months 
 
 ' 1881. 
 .January .. 
 Fi'l)ruar\'. 
 March..".. 
 .\pril . .. 
 
 May 
 
 .Inne . . . 
 
 .Vvei-ajje for thi \far 
 
 Note! 
 
 7."),5H)7 
 70.871 
 (i7.7.*)2 
 ()S,o:{2 
 70,722 
 (>8,(MH» 
 
 72.18,-) 
 
 .S|M'cie. 
 
 .•{o,i;n 
 
 2!».704 
 2!), 172 
 ;{2,.-)(M) 
 
 ;?7..-..M 
 ■{,-.,44:? 
 
 :{l.8l.-) 
 
 lit tl 
 
 vorii 
 Mil 
 

 i I /tf^f'/<^f/^f^/finf/, SfM mi^7'f', /^T/. 
 
 I 
 I 
 
 I 
 
 1 
 
 I 
 
 I 
 I 
 I 
 
 I 11 
 
 1 
 
 eu'. 
 
 704 
 t72 
 •)(K) 
 
 81.-. 
 
 " H. D. 0. 14." 
 
 By S|H'fif ill thi' vault in ^jokl, s^ilver and co|)|mt coin C35,194 14 9 
 
 .N.>tf< of aud Cln'cuK-K on other Banks 1412 1(» 
 
 .fai5,f)<»7 4 9 
 Debent!.. > Bonds, WaU-r Stock, Amtrican and oilier ncciiH- 
 
 tics, including the interest dne theivon 79,7i')l 10 6 
 
 Local Hills Discounted, Bills of p]x. on hand, amounts due 
 
 from Banks and other |)arnes &c 168,211 10 9 
 
 Bank Premises, with Iron Safe, Finnitnre and Fixtures; 
 
 l.aiul adjoining with new Brick Buildings erected 
 
 tlx-i'-oii (;,(»00 
 
 ,t'2<H),.-.70 ») 
 
 We certify to the hest of owr knowleilge and bel'ef that the within account is a t'-iio and 
 irect statement of the affairs of tiie Commercial Bank of Xewfland as made up from 
 (■ Books of said Bank to the ."Uhh .June 1881. 
 
 .1. (i()()l)FP:LL()\V. (HAS. BOWKIXG, 
 .S. HKNDELL. (". F. BK.WETT, 
 .1. WINTEK. 
 
 N'k.wkoindi.axii, \ 
 
 St. .John's y 
 
 To wit. ) 
 
 l{<)itert Brown Manager of the Comiil. Bank of Xewfland. maketh oath and saith 
 It the within statiment is just and true to the best of his knowledge and belief. 
 
 K. BKOWN, 
 
 Manager. 
 
 vorii at St. .John's, (his I 
 Sih da.v of .July 1881 ( 
 
 HOB.H. W. LILLY. .J. P., Newfoundland. 
 
" H. D. O. J5. 
 
 'i. 
 
 i^' ^^&t:mpmMei€i/ ^-^iZ^A t ^ 
 
 To Proprietors tor Capital Stock £ 50,000 
 
 Notes of this Bank in circulation 79,0;jl 
 
 129,():n 
 
 Due to sundries on Current Accounts, Deposit Receipts &c. 159,205 11 1 
 
 Unclaimed Dividends jgO jo o 
 
 Dividend at 10 per cent 5,000 
 
 of which one half was paid Dec. 'SI 2,500 2,500 
 
 B'^nu*' 500 
 
 Reserve Fund 27,500 
 
 Profit and Loss unappropriated 5 070 (3 9 
 
 £.•524,047 7 10 
 
 Average amount of Xotes in circulation and specie on hand in each month 
 for the year ending :}(»tli dune 1882. 
 
 Months. 
 
 Notes. 
 
 Specie. 
 
 1881. 
 
 July 
 
 August . . 
 Septomijer 
 Ocloher. . 
 Noveniher 
 Dee<'nil»er 
 
 07.291 
 ()8,;U2 
 
 7:J,()t>2 
 
 88.28(5 
 
 114,453 
 
 107.719 
 
 .•{4,.")20 
 :J2,075 
 
 ;«),728 
 28.843 
 25,713 
 25,211) 
 
 Months. 
 
 1882. 
 January .. 
 Februai-y . 
 March. . . . 
 \pril . . . . 
 
 May 
 
 !»Jinie . . . 
 
 Notes. 
 
 Specie. 
 
 Averagi' for the year 
 
 95,057 
 88,588 
 84,842 
 84,089 
 84.481 
 81,393 
 
 8<),517 
 
 30,334 
 30,149 
 30.019 
 o,{M»0 
 .><j,988 
 34,931 
 
 32,918 
 
 •I'rec 
 eB. 
 
 It tl 
 
 rorn 
 I2ll 
 
i 
 
 I 
 
 
 
 
 
 1 
 
 
 
 
 
 
 9 
 
 10 
 
 cie. 
 
 «4 
 
 14!) 
 il9 
 
 )S8 
 
 >;n 
 
 fU8 
 
 " H. D. C. 15." 
 
 /-/^^^^^ arm J/^uf?.e, /S'S'^. 
 
 By Specie in the vault in gold, silver and copj^n- coin £34,666 3 7 
 
 Notes of and Cheques on other Banks 1616 7 9 
 
 i;:w,282 11 4 
 
 71,141 11 6 
 
 Debenture Bonds, Water Stock, American and other securi- 
 ties, including the interest due thereon 
 
 Local Bills Discounted, Bills of p]x. on hand, amounts due 
 
 from Banks and other parties &c 210,823 5 
 
 Bank Premises, with Iron Safes, Furniture and Fixtures; 
 Land adjojniiig with new Brick Buildings erected 
 thereon r>,800 
 
 £•324,047 7 10 
 
 We certify to the best of our knowledge and belef that the within account is a true and 
 irrect statement of the affaii-s of the (\)mriiercial Bank of Newfoundland as made up from 
 e Books of said Bank to 30th .June 1882. 
 
 (Signed) CHAS. BOWKINU, J. (iOODFELLOW, 
 
 S. KP]NDELL, .JOHN WINTER, 
 ('. F. BENNETT. 
 
 NKWFOL'.VDr.AVI*, \ 
 
 St, flohn's \ 
 
 To wit. ) 
 
 Kobert Brown, Manager of the (Jomml. Bank of Newfoundland, niaketh oath and saith 
 It the within statement is just and tru<' to the best of his knowledge and belief. 
 
 K. BROWN, 
 
 Manager. 
 
 lorn at St. .John's, this \ 
 I2lh day of July 1882 | 
 
 D. W. PROWSE. Stip. Mag. 
 
" H. D. 0. 16 " 
 
 'i. 
 
 @/df^ ^^&{^^H^mMeit^/ ^^^€i^A 
 
 I / 
 
 To Proprieioi-a tor Capital Sf -ek .f ."MMKK) 
 
 Notes of this Bank in circulation 81,772 
 
 i:{ 1.772 
 
 Due to cundrieH on Current Accounts, l")eiK)8it Koceii)ts &c. l(;7,i')()2 17 10 
 
 Unclaimed DividendH 4j") 
 
 Dividend at 10 per cent a,(KK) 
 
 of which one half was paid Dec. '82 2,iJ0O 2,.»00 
 
 Bonus at 2 per cent 10(Hl 
 
 Reserve Fund 30,()(K) 
 
 Profit and Los« unappropriated ."5,187 17 1 
 
 £.{:W.O(57 14 11 
 
 Averajjc amount of Xotcs in circulation and siK'de on liaiid in eacli month, 
 for the year ending ;{Oth .June 188;{. 
 
 01 
 
 Months. 
 
 1882. 
 
 •Tilly 
 
 Au;;ust . . 
 September 
 ( )clol)ei- . . 
 .N'ovember 
 I )('c»'ml>er 
 
 Notes. 
 
 78,ao:{ 
 
 77,272 
 
 78,881 
 
 «)8,.104 
 
 1 1.1.271 
 
 10(),!)41 
 Averajfe for the yea 
 
 Specie. 
 
 :}H,980 
 :J4,710 
 41,712 
 42,?)J}4 
 41.. •{(57 
 40,7(;.") 
 
 Months 
 
 I 1883. 
 '.liinuary .. 
 jFcliruarv. 
 IMarch..'. .. 
 : April . ... 
 
 May 
 
 . I line ... . 
 
 Notes 
 
 {)7,274 
 '.K),4;J7 
 87,.*).2 
 8«),79f) 
 8(i,28;i 
 80,!«»:{ 
 
 i»o.:r2 
 
 Specie, 
 
 40,1 7() 
 .•«),810 
 40,149 
 40,081 
 .•}0.()28 
 
 .•w.iio 
 
 Ill 
 
'I i'^> 
 
 " H. D. O. 16. 
 
 Ifrn'^f/y^f^/y/?^, rSrm ^/i^^^ /^S'S. 
 
 
 
 
 
 
 
 
 
 
 
 (» 
 
 17 
 
 10 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 17 
 
 1 
 
 14 
 
 11 
 
 1 
 
 By SjK'cio in the vault in tfoUl, HJlvor and copper coin £;{8,989 19 5 
 
 N'ofcs of and ( 'hcqncK on other Hanks ISoo 10 10 
 
 .£'4<).84;) 10 3 
 Delu'iitni-e Bonds, Water Stock, American and other securi- 
 
 tieK, including the interest due thereon 83,507 12 H 
 
 Local HIHk Discounted, Bills of Ex. on hand, amounts due 
 
 from other Bankh &c 208,114 12 2 
 
 Blink Premises, witn Iron Safes, Furniture and Fixtures; 
 
 Land adjoin'n<; with new Brick Buildin<;s erected 
 
 thereon o.fiOO 
 
 i'338,067 14 11 
 
 h. 
 
 We certify to the hest of our kuowledjije and bel'ef that the within account is a true and 
 rrect statement of the affairs of the Comml. Bank of Xewfoundland as made up from the 
 ooks of said Bank to 30th .June 1883. 
 
 (Signed) A. (;()()I)FELL()\V. S. HENDELL, 
 
 (". F. BENNETT, .JOHN WINTER, 
 CliAS. BOW KIN (t. 
 
 ipecie. 
 
 10,17(5 
 {!»,.S10 
 K».U9 
 10.081 
 i9.()2S 
 19,110 
 
 }9,.i:{(i 
 
 NK\VKl>rM)I..'VM), \ 
 
 St. .ioiin's V 
 
 To wit. ) 
 
 lu)l)erl Brown, Mauagei- of the ( 'ommercial Bunk of Xewfoundland, maketh oath and 
 lith tiiat llie within statement is just and true to the best of his knowledge and belief. 
 
 U. BHOWX, 
 
 .Manager. 
 
 worn at St. .John's, this ) 
 lllh dav of .IiiU' 1883 ( 
 
 1). W.PKOWSE, Stip. Mag. 
 

 ^IK-P 
 
 " H. D. 0. 17. 
 
 'i. 
 
 l^n€4Ci^ Q&fiy^ym 
 
 y 
 
 To ProprietoiR tor (.'npital Stock ^ r>0,(KX) 
 
 Notes of this Hank in cii-ctiliition {M),47() 
 
 U ,6 
 
 Due to siuulrioH on C.'un-ent Accounts, l)e|K)8it Hoceipts &c. 182,«()4 7 7 
 
 Unclaimed DividendH 37 10 
 
 DivifU-nd at 10 per cent 5,000 
 
 of whicli one lialf was paid Dec. '*} 2,500 2,500 
 
 Homis, 2 jircti.t lOOO 
 
 Kesene Fund 3/5,000 
 
 Pmfit and liO^s (unappropriated) 4.359 4 ^ 
 
 £372,077 2 3 
 
 Average ainoinit of .Votes in circulation and spocj,. on hand in each mouth, 
 for the year endin-f 30th .Iinie 1S84. 
 
 irre 
 e I 
 
 Months. 
 
 188.3. 
 
 .July 
 
 Aii<>nst. . . 
 September 
 October . . 
 November 
 iJecember 
 
 Notes. 
 
 80.772 
 
 H.'5,S52 
 
 99,432 
 
 123,7(59 
 
 133.735 
 
 124,531 
 
 S})ecie. 
 
 38.175 
 35.879 
 33,528 
 31,489 
 30,503 
 30,451 
 
 Avei-age for the vear 
 
 Montiix. 
 
 i 1884. 
 'January .. . 
 IFei)rnary. 
 
 >rarch 
 
 April 
 
 May 
 
 i»June ... . , 
 
 Notes. 
 
 115,011 
 107,487 
 lvy3,95S 
 105,218 
 10<),81() 
 90,808 
 
 1(M).999 
 
 Specie. 
 
 30,731 
 30,722 
 30,fW3 
 30.iM)l 
 32,435 
 33,238 
 
 32,427 
 
 ith 
 
 lori 
 lOt 
 
^IM 
 
 " H. D. O. 17." 
 
 y I 
 
 \eu'j^M^..d^^^, j^^ J^fi-n^., /ss"//^. (J^i^ 
 
 By Spt'cii' in the vnnit in gold and hjIvci- coin. 
 Nott'8 of and ChcqueK on other Banks 
 
 ^33,271 10 f) 
 2142 1 11 
 
 £35,413 12 4 
 Debenture Bonds* Waler Stock, Dominion and other securi- 
 ties, including interest due thereon 83,337 12 6 
 
 Local Bills DiKooiinted. Bills of Exchange on hand, amounts 
 
 due fr«)m other Bankc, &c 248,025 17 5 
 
 Bank IVeniises, with Iron Safe, Furniture and Fixtures; 
 
 Land adjoining with Brick Buildings erected thereon.. 5,300 
 
 £372,077 2 3 
 
 We certify to the besi of our knowledge and belief that the within account is a true and 
 iirect statement of the affair^ of the Commercial Bank of Xewf<nuidlaud as made up from 
 c Books of the said Bank to 30th -June, 1884. 
 
 (Signed) EDWIN Drih'^li, S. KE.,DELL. 
 
 (^E(J. A. lirTCHIXUS, C:iIAS. BOW KING. 
 
 .1. (iOODFELLOW. Directors. 
 
 N'ewfolndi.axi', 1 
 
 St. John's y 
 
 To wit. I 
 
 Robert Biowu. MauMger of the Commercial Bank of Newfoundland, maketh oath and 
 ith that the within statement is jnst and true to the best of his knowledge and belief. 
 
 K. BROWN, 
 
 Manager. 
 
 orn at St. .John's, this I 
 lOth day of July 1884 ( 
 
 D. W.VliOWSE, Stip. Mag. 
 
" H. D. 0. 18." 
 
 ComnHTcinl Bnnk l>alaiico ... clntu' of buMiiioMH <in Friday, 
 29th Juno, |7H,», 
 
 «>c:><?>tf>C-^ ■ ^ 
 
 Settled Saturday, :i<Hh .Jmu-, uh t'ollowH : 
 
 ChequfH ^$24,278..".;} 
 
 Union Bank \'oten .'j..")20.(M) 
 
 • iold 2«,8(X).(¥) 
 
 Silver, &f H).1.02 
 
 Exchange £4,1/30 Htg 19.a"7.<)() 
 
 78,6n().r.5 
 
.^ 
 
 i^^^mm^ 
 
 • O E M 1. 
 
 criJIfKN r A( (Ol'NT ('UKI)IT. 
 
 Union Bank ok Nkwk«htni)I-a 
 
 >I'lu<!i- t<> civdit of thf ( oiiil Huuk ^'heqiieK ».-. 
 . ptT hack, 
 
 thf Miini of Si'Vfiity-Kifjrht Thoii- 
 
 Huiul Hix liiiiulrod tlollai-H. 
 
 St. John'fc, N.F. Jiiiu> :W)th, 18t>4. 
 T. B. (t. applicant! 
 Exchange £4,100 »tg., j 
 oi- 194 per cent. leMj 
 
 $78,600 Entered. 
 
 C.E.M., Teller, 
 
 Gold 
 Silver 
 
 12 
 
 4| 
 
 5 
 
 10 
 
 2() 
 
 ^|34.278..Ki 
 
 .•W4.(K) 
 
 liXi.CM) 
 
 l.l.'iO.lM) 
 
 1J4<).(X) 
 
 1,82<M)0 
 
 2r)(».00 
 
 28,8(K).()0 
 
 1.47 
 
 163..'>6 
 
 1{»,8;^7.()0 
 
 178,600.00 
 
T. J. M. 1. 
 
 ^il),^^ii^^t//m/f- ^^i(a/e^nf^n/ '^^mjjt/'icm-t 
 
 To NoteH of thJB Bunk in circulntion 
 
 Due to l)(■p()^i|(>|•N , 
 
 " t"ii«t(»nieii» oi; curifnt uccoiint 
 
 " SaviiigH Bank $4;Ui,7H<).7."> 
 
 Lt'HH Spt'cie paiil tlu-ni 22,(XK).()0 
 
 " I.omlon & \Vi. Bank $2i;{,.>41.52 
 
 coven'd l)yS«>cnritifHuni(Hinting to. ... 
 
 |28{>.i6:{.81 loaviiijr f7.>.«)22.2<» to 
 
 nnH't poMKihIc loKN r»n Kxclianffo 
 
 Bank (>t Liverpool !>4.8(M).49 
 
 It*:i8 amount to Ik* plueed to the credit 
 
 of -Job Bro.s G7.2(H).(H> 
 
 " Union Itaiik of Newfomidland 
 
 " on K.\clian<;i' drawn on Bank of 
 
 LiviM-pool and -old and which will 
 
 Ik" roturni'd .€4,4()() 
 
 " on Kxchaiif^e drawn on London & 
 
 \V'r. Bank and Hold and which 'II 
 
 Ih- ritnrni'd .£28,647 iO ,1 
 
 " Snndrv Banks in Kn<rland, America 
 
 nn<l Dom. of Canada 
 
 Lens aint. due Savinj^s Bank 
 
 Estimated ios- on Kxchanffe, anionntin<; to 
 .t'21 (),!>.")() st^., on which a dividend will 
 l)c claimed, $.'{.■")(),( M M M M » le.«s .•ji7.",.«;22.21* 
 as per almve, Icavinp $274,.'{98 as pci' 
 contra 
 
 $(>:M,4()L0<) 
 4<«,.->8().:{4 
 282,4")9.7J» 
 
 414,7.*<().7.". 
 
 27.(J«HU1» 
 
 .■>i».27:{.(i8 
 
 2L120.(X) 
 
 i;{7.r)08.10 
 
 24.{>4:1(m 
 
 2.(»1L7<W.8(I 
 414,78(».7r> 
 
 fLofMi.iHS.Or. 
 

 
 
 " T J. M. 1.- 
 
 - 
 
 • 
 
 '-0ai?d <^/ (^'^fu^f-pri.f/^-nt/, ri/// i| 
 
 
 
 )1.(Mi 
 
 Uv Slit**'!!' ill thi' Trf)»iMi)rv 
 
 
 l,747.«ii' 
 
 a,i():{.o.-. 
 
 
 «i.:{4 
 
 NoteB on hniul 
 
 
 
 .y.7i> 
 
 AnioiuitN (liif UN hv ( 'iiHtonieiH 
 
 . . .2.1*J.89'2.49 
 
 
 
 lf«K |>rohHl)lc loHH 
 
 . . . {Mi>,8;{(j(K) 
 
 1 4,()r)<).49 
 88,8IK)0<) 
 
 
 M).:.', 
 
 
 
 
 
 not 3't't paid valiiid ut 
 
 
 
 
 IVbentiireH or ,wtoiiii(llaiid niul other 
 
 
 
 
 Securities with Fnterest due thereon 
 
 ....:W2.27.V4:{ 
 
 
 
 
 LeHH c' . 1 ; hv thi- I-ondon nnd Wr. . 
 
 .... 
 
 
 
 
 Bank 
 
 ....28<>.16:}.81 
 
 .-..\11I.«2 
 
 
 
 Hank PreniiheH and l{»al Kstate 
 
 
 4{».(MK).00 
 
 
 MU1» 
 
 K. DuderV Kxchanj;e t.. Im> re(!niu'd. 
 
 . . . ..IT.BOfUK) 
 
 
 .•{.<)8 
 
 less prol)ahle iosn. . . 
 
 43.2(H).(K> 
 
 14,400.00 
 
 
 
 A. iJtiodridfife & Son^' Kx. to be ivtiirned 
 
 24.00(>.i''i 
 
 
 
 k'fe(* prohable kins 
 
 . . . 14.40<)fHi 
 
 9,(HK>.00 
 
 
 0.(K) 
 
 Em hanjj;o on Loiwhin hekl hy Bimk and. 
 forwarded tor ((illcetion 'in Special . 
 
 
 
 
 
 
 
 Account 
 
 ..£4,98.-) 7 2 
 
 2.3,92972 
 
 
 8.10 
 
 Intercolonial Billb in hands ol .'vjjcnt.s 
 
 
 1,293..".:} 
 13,02.-).74 
 
 
 
 AiPUMintsdue troniotlur Hanks iiiCanada.. 
 
 
 
 :?.(>;■» 
 
 
 
 
 
 
 
 :{.8() 
 
 l,4<i.3.127.84 
 
 
 >().7r> 
 
 i/cdnct preferential clainis 
 
 
 
 
 
 Amount due Savinjfs Hank 
 
 4: ; ,78(>.7r, 
 
 
 
 «.()") 
 
 KKtiniatect loss on Kxchanjre 
 
 2'^ -i ..{78.00 
 
 <)89,l.-.8.7r. 
 
 
 
 
 $77.'?,{«)9.09 
 
 
 
 II. COOKE. Mjrr.. .lAME.S S. IMTTS. 
 
 
 
 
 
 A. F. {i(/Ol)Kii)(iE. (;eo. a. Iirrcr, n(;s. 
 
 
 
 
 .1. (iOCDFEI.LOW. E. J. OUDEH. 
 
 • 
 
 
 1 
 

 ?S^i;:i^i'4T^^S!. 
 
 Q. 0. 1." 
 
 ^^/t^i^nf^ft^ j^ SfM ^fr^^.f; /jy//. 
 
 Keal Estate 2ii(l Account |(;2 ();{(; ,-,(; 
 
 Past due Bills 
 
 British Bills on hand. 
 Preininni on same . . . 
 Intercolonial Bills. . . . 
 Local Bills, discounts 
 
 Current Accounts. 
 
 $l.()20..1(;<j.44 
 .•i(H).(XXI.(H) 
 
 E. Moritz 6'' Company, balance . . . . 
 
 Piemium on same 
 
 ITnion Bank of Halifax, balance. . 
 Bank of Liverpool, -pecial account 
 
 Premiuiu on same 
 
 J. & N. Philips & ( V).. l)alance 
 
 Premium on Stj?. E\cliaiii;c sent >fatl. Bk. <>f tin- Ucptihlic, 
 New York, of which no i-cturn had then been .iccivcd. ... 
 
 2:5.82 1.;«) 
 
 4;{,2(M).(K) 
 
 8.4()4.(K» 
 
 2(),4.i;^.o:{ 
 
 128,(Ht8.(»4 
 1920,;3()G.41 
 
 ]3,0<J4.;{0 
 2.(512.8«i 
 2,9r>r).04 
 
 4,4.'{2.tK) 
 .■)7«).<M) 
 
 f2,2r)2,28!»..-.7 
 
 ().;"50().(H) 
 
 *2.2.')8.78<)..-)7 
 
 Wf 
 
 Man 
 
 Marc 
 Man 
 
 Apri 
 Mar( 
 Mar( 
 
 Apri 
 
 Apri 
 
 May 
 
 MaV 
 
 June 
 
 ImIv 
 
 Hi 
 
 .\ng. 
 \-' 
 \' ;. 
 le 
 lime 
 Inly 
 I'.ine 
 lune 
 >':r. 
 

 
 
 " G. 0. 2." 
 
 
 ^^f/-€lfA {^ ■-/^/ f/uf ' 
 
 ^^ 
 
 
 / 
 
 
 Sfm J^U'^y^ /^flA. 
 
 
 When Diu'. 
 
 Proiiiissoi . 
 
 Endorner. 
 
 .Ainonnt. 
 
 
 March *»th '87 
 
 Emerson and ("arthy 
 
 CVilonist Piib. Co. 
 
 120 (K) 
 
 
 
 
 CaMahan and ()'l)ca<h 
 
 do. 
 
 120 (M) 
 
 
 
 Rvaii ami O'Keilly 
 
 do. 
 
 120 (K) 
 
 
 
 (iracc and McKay 
 
 do. 
 
 120 00 
 
 
 
 Harris and Kt-atinj? 
 
 do. 
 
 120 00 
 
 
 
 Fcm-ion and O'Mara 
 
 do. 
 
 120 00 
 
 
 Marcl. 2Gth '87 
 
 ^lcL()n<;hlan and ( 'rookc 
 
 do. 
 
 120 00 
 
 
 -Mai-ch 31st '87 
 
 Tiiorliiirn and ( 'allahan 
 
 do. 
 
 120 (K) 
 
 
 
 t Coleman and O'Dcady 
 
 do. 
 
 120 (K) 
 
 
 April .")ili '87 
 
 Shea and Firth 
 
 do. 
 
 • 120 00 
 
 
 March 7ti> '87 
 
 DoKMcliv and English 
 
 do. 
 
 120 00 
 
 
 March 3 1st "8^; 
 
 T. .1. Murphy 
 
 Mc(;rath 
 
 180 (K) 
 
 
 
 Lcai-d Bros 
 
 Wm. Paine!! 
 
 a:^8 40 
 
 
 
 •Janu's Hayes 
 
 1. Kyan 
 
 220 00 
 
 
 
 Patrick .Scott 
 
 Endoised \V. Parnell 
 Thos. .Summers 
 
 \m 00 
 
 
 April 'iOtii ')^)^ 
 
 .1 & T. Martin 
 
 A. .M. McKav 
 
 816 00 
 
 
 
 do. 
 
 do. 
 
 1480 00 
 
 
 A|)ril 27tl) "88 
 
 (If.. 
 
 do. 
 
 1904 (M) 
 
 
 May .'Ird '8S 
 
 do. 
 
 do. 
 
 740 (K) 
 
 
 May lOih •8{> 
 
 do. 
 
 do 
 
 fKK) (H) 
 
 
 I line 2.1th '8i» 
 
 T. W. S|,rv 
 
 do. 
 
 840 00 
 
 
 liiiv 1st "S!) 
 
 .1. & T. Martin 
 
 do. 
 
 :w;n oo 
 
 
 Iiilv .{(Ith'S!) 
 
 do. 
 
 do. 
 
 4000 00 
 
 
 A.iijj-. 1st 
 
 do. 
 
 <lo. 
 
 920 (M) 
 
 
 AiifT. Mth 
 
 do. 
 
 <!<). 
 
 )>00 (K) 
 
 
 A- 12lh 
 
 do. 
 
 do. 
 
 2400 00 
 
 
 \ ,. 19lh 1 
 
 (i. Smith 
 
 do. 
 
 85 00 
 
 
 ; le 2ml 'Si» 
 
 II. LcMessnricr & Son 
 
 AkDoiifral! » rem|)!et«»n 
 
 :}oo 90 
 
 
 iiiiie 181(1 '89 ; 
 
 Tarehin 
 
 K. A. Kent 
 
 GOO 00 
 
 
 liilv l.lli: "S9 
 
 do. 
 
 do. 
 
 8<K) 00 
 
 
 I'liic 11th '8<i 
 
 do. 
 
 do. 
 
 800 00 
 
 
 hmc 22ii(l '8{» ! 
 
 do. 
 
 d(.. 
 
 :}20 00 
 
 
 >-:r. .''.ril "in ! 
 
 * I*. ('aiT>lan 
 
 do. 
 
 110 00 
 
 
 "• 1 
 
 Callahan and (iiishne lor 
 
 Colonist Piil)!ish'gr Co. 
 
 120 00 
 
 
 * Since paid off. 
 
 — v^ 
 
 •23.821 :«) 
 
 
 

 G. 0. 3 ' 
 
 itiuify^yce ^-^i^mf4. 
 
 Promiesor. 
 
 Eii<i()r8('i'. 
 
 1688 88 
 
 
 708 50 
 
 John Aiuk'rxon 
 
 
 Kothweli & Bowling 
 
 719 78 
 
 J. J. Cullaiian 
 
 708 27 
 
 T. & M. Winter 
 
 884 50 
 
 C. W. Ross & Co 
 
 i:w4 00 
 
 Mitchell & IliggiiiN 
 
 
 J. Hairisi & T. Fitzgihbon 
 
 8448 70 
 
 A. Goodridge & Sons 
 
 425 91 
 
 James G. Hunt 
 
 200 00 
 
 W. F. Chafe 
 
 15128 54 
 
 (Continued. 
 
 20801 70 
 
 7505 30 
 1272 7;J 
 
 i;344 00 
 21747 25 
 25191 20 
 
 77862 24 
 
O. C. 3. 
 
 
 PromiKsor. 
 
 
 Endorser. 
 1 
 
 1-»128 r>4 
 
 (!oiitiniU'(l. 
 
 77862 24 
 
 (WO 01 
 
 
 
 
 St. .John's (ias Co 
 
 238 66 
 
 1881 41 
 
 Shiiiiin. I'ippy & Co. 
 
 666 5i', 
 
 1(K« 80 
 
 M. Moiiroi' 
 
 50 (H) 
 
 16i-»5 11 
 
 T. Fitzgioboii 
 
 
 215 19 
 
 Thos. Shortall 
 
 
 ir)81 25 
 
 Slu'ii k ( 'o. 
 
 
 
 KIlis' KKtate 
 
 400 (» 
 
 1309 50 
 
 J. S. Winter 
 
 
 90 00 
 
 T. 1). Ilodfro 
 
 
 795 26 
 
 (;. & A. Da we 
 
 
 
 J. & i\. Dicks 
 
 90 00 
 
 14U (W 
 
 J. Woods & Son 
 
 792 ;>'; 
 
 
 .1. IJaitlt'tt 
 
 805 65 
 
 
 Wni. Baiiu'8 
 
 109 50 
 
 2i <.'$ (X) 
 
 Ciillalian & Glass 
 Continued. 
 
 
 4;}72«; 72 
 
 81015 19 
 
(« G. C. 3.") 
 
 150 00 
 
 1471 331 
 
 23r)7 89 
 
 85 26 
 
 «)49 93 
 
 120 001 
 
 487 2()| 
 
 5(XH) 00 
 
 55 U« 2t> 
 
 'fi^i^n^e-S. 
 
 Pi-omineor. 
 
 
 4372(5 72 
 
 Continued 
 
 200 00 
 
 Henry Normuri 
 
 
 A. F. (TfM)dri(lge 
 
 703 90 
 
 V. Rogorson & Son 
 
 
 Campbell & Smith 
 
 100 00 
 
 •Tainen Neville 
 
 94 00 
 
 E. v. Mollis 
 
 Denif Dooley 
 
 A. O. Hayward 
 
 C. F. Bennett & Co. 
 
 T. J. Allan 
 
 P. W. Browne & .1. ,f. Browne 
 
 J. J. Browne 
 
 Wm. Brazil 
 
 Dicks & ('o, 
 
 •I. .J. .Morriw 
 
 ("oiitinned. 
 
 Endorsei 
 
 
 81015 
 
 19 
 
 741 
 
 00 
 
 200 00 
 
 1<)41 
 
 (i7 
 
 2('U 
 
 8» 
 
 700 00 
 
 150 00 
 
 44«5 33 
 
 WiO «8 
 
 92515 71 
 
-<^ 
 
 rO.'O.'Sr) 
 
 I'l-omiiswM'. 
 
 70 <50 
 
 r>o(H» m 
 
 m (K) 
 
 Uin (i2 
 
 14*i9 18! 
 
 86 iiTi 
 
 1 
 
 K541 
 
 t 
 34 
 
 1{)9."» 
 
 22 
 
 321 
 
 m 
 
 1020 
 
 74 
 
 107(> 67 
 
 10188 
 
 19 
 
 8828(> 
 
 75 
 
 Aiiit. ('ontitni'ed. 
 (t. S. Milli^ifmi, jr. 
 K«lwiii DikUt 
 U. ( 'rockiT 
 ThoH. Flamit'iv 
 I>. Morisiii) 
 St. .Fdhii & FciiiH'll 
 \Vii>. (Campbell 
 ("iiinphell I.,iiin1x>i* Co. 
 .lame'i An^et & Co. 
 
 \V. K. BiariiN 
 'I'liorlmrn & 'I'osHipr 
 Thos. Walsh 
 A. ('. Blackwood 
 W. II. DavidKon 
 llarvt'y & Co, 
 
 Contimiwl. 
 
 Eiidoixcr. 
 
 t)2mr> 71 
 
 282 26 
 
 27fK» 00 
 
 5816 29 
 
 1569 48 
 
 67 U 
 
 289 00 
 
 119368 66 
 
(» G. O. 3") 
 
 Promissor. 
 
 
 Endorser. 
 
 88286 75 
 
 Amt. Continued. 
 
 1193(J8 m 
 
 100() (X) 
 
 .1. & W. PittH. 
 
 
 
 >). Ledin^hain 
 
 1000 00 
 
 809 13 
 
 May Archibald 
 
 
 161 0() 
 
 \V. .J. Allan 
 
 
 aw 00 
 
 Wni. Woodford 
 
 
 102 21 
 
 •lameK Dove 
 
 
 3r)0 00 
 
 B. M. 'lackman 
 
 
 993 07 
 
 Thos. Shortall 
 
 
 200 00 
 
 Mi-s. E. Moi'ri8 
 
 
 
 Hon. E. D. Shea 
 
 200 00 
 
 202 06 
 
 J. Uoper 
 
 
 i:i44 69 
 
 J. McC^ailhy 
 
 
 20") 00 
 
 R. K. Bishop 
 
 
 1012 04 
 
 J. \V. Poran & Sons 
 
 22;j 00 
 
 3340 39 
 
 Goodfeilow & Co. 
 Continued. 
 
 
 982r)(; :j4 
 
 120791 66 
 
(" O. C. 3.'") 
 
 ProminHor. 
 
 J>H2r>6 u 
 
 1623 32 
 
 1<K» (K) 
 
 074 iiii 
 
 34() 40 
 
 44 90 
 
 (5357 35 
 289 00 
 
 120") 1(> 
 
 248 10 
 
 ir.(K) 98 
 
 mn 53 
 
 100 00 
 
 110973 43 
 
 Ann. (.'ntitinned. 
 John StfiT 
 A. I). Morion 
 .J. S. PittH 
 'I'. I', .laekman 
 S. March & Sonn 
 eJ. E. l\ Peters 
 S. II. I'aiHons 
 Jol) Uvtm. & Co 
 'F. Muini & (/'n 
 A. .1. MeNeil.v 
 Zae. ("ox 
 I learn & ("o 
 Thos. Kdens 
 .1. J. Tol)in 
 .Mrs McGuirc 
 
 Continued. 
 
 EndoitH'i 
 
 120791 66 
 742 00 
 
 100 (HI 
 
 410 00 
 
 150 00 
 
 122193 66 
 
 M\ 
 
^Ks:&S?- 
 
 (" G. O. 3.") 
 
 I'romiHsor. 
 
 11097;{ 43 
 
 461i 
 
 IHl 46 
 3545 
 227 02 
 
 :W2 2i)| 
 
 70', (52 
 
 2682 r>9 
 
 127:. 00 
 
 70 (K) 
 
 :\m (H) 
 
 29*; 4.1 
 
 <»0 (H) 
 
 7;{2 («) 
 
 .{47 20 
 
 1217:W 81 
 
 Continiu-il. 
 .1. I. l.ittlc 
 
 (it'o. Beaniti 
 
 \V. I). MofiiMui & C'«». 
 T. C Kt'iuieily 
 W. & G. KeiuU'll 
 Jiniiu', floliiiHtoii & Co. 
 I{. L. Mate 
 
 -Maisliall & UcKlffcr 
 
 Aiulivw Kiitht'rfoicl 
 
 tti'o. ('. .KmivM 
 
 ISl. 'lohn's \ail Co. 
 
 ClifJ, Wood & Co. 
 
 A. N'incH'iit 
 
 •lauH'K Kyaii 
 
 .1. B. Ciinaii & Co. 
 < /ODtiiuicd. 
 
 Eiu'nitter. 
 
 122I5K{ m 
 100 (N> 
 
 70.1 VA 
 
 70 (Ml 
 
 2;u 70 
 
 i2;{;{oi m 
 
(" O. C. 3.") 
 
 1 
 
 I'romiHwir. , 
 
 1 
 
 Endoi-KtT. 
 
 1217:^8 HI 
 
 Continiu'd. 
 
 Vinaoi 09 
 
 
 K. It >[(n<>l|)ru|| 
 
 i:{2 00 
 
 4{» 20 
 
 Lawroiiei' Hnw 
 
 
 M .".r. 
 
 .Fiu). Skiniu'i' 
 
 
 ll'>0 4(j 
 
 .J. W. Il.xlg,. 
 
 
 4.V.) (Ml 
 
 II. \\'. LeMt>8Hiii-ier 
 
 
 
 MoriNon. Moriiu- & (ribbn 
 
 4"iO 00 
 
 7H (M) 
 
 Allim & llfiilcv 
 
 
 KHI (H) 
 
 Miiiiii & ()ki> 
 
 
 S(N) (M) 
 
 
 M. ()'Flannif?an 
 
 
 S(M) IM) 
 
 
 •lolin IlaniM 
 
 
 S(Mt (K> 
 
 
 \\ Sht-a 
 
 
 S(Ht (H) 
 
 
 .1. V. O'FX-a 
 
 
 S(K) (H) 
 
 
 { '. \i. Pool 
 
 
 
 Nfltl Hrt'wiiif; Co. 
 
 4000 00 
 
 .-)() ()0 
 
 fjosliiiii II(H)k(>y 
 
 
 220 7() 
 
 A. Ilaivi'v & Co. 
 
 
 i;{() 2() 
 
 T. 'laekmaii 
 
 
 
 W. II. lit'iiiiio 
 
 124 9r, 
 
 128<K>8 04 
 
 128008 04 
 
Q C 4.' 
 
 List of OrprdntWH Arrfs. :H)fh June, 1H94. 
 
 Nai 
 
 Atiinnnt. 
 
 Ayre & Sons .... .... 
 
 •JaiiieH Angel & C^o .... 
 
 Ajfricnltnral .Socii'ty ... .... 
 
 r. .1. Allan 
 
 \V. .F. Allan 
 
 .\llun & ileaiey .... .... 
 
 Bowrin>f liroK .... .... 
 
 C. F. Bennett & ( '(• 
 
 C;. F. Bennett & Co., M.ijrs. S,S. " Uan^fer." 
 
 James Brvden ... .... 
 
 Alex. Bryden ... .... 
 
 (t. Browning & .*>on .... .... 
 
 W. W. Black-all 
 
 P. W. Browne .... .... 
 
 J. A. Branscomln- .... .... 
 
 F. (;. Beitean 
 
 \\m. Bntt 
 
 Annie Breniner .... .... 
 
 Wni. Bellamy .... .... 
 
 S.M. Brook field 
 
 (t. M. Barr . ♦ . . .... 
 
 James Bryden .... .... 
 
 Fanny Beams .... ... 
 
 Cathedral Bond.smen .... .... 
 
 Congl. Bd. of Kdncation 
 
 C'hnrch of P^ngland Bd. of Kd. Bav Robert!- 
 do. Trinity West 
 
 do. 'I'willingati' 
 
 do. .New IlailMii 
 
 Cathedral Completion Fund .... . . . . 
 
 F. B. T. Cai-ter 2nd Aoet. ... 
 
 do. l>t Acct. ... . 
 
 (Continued. 
 
 14H (52 
 
 ir).'.2:{ ()(> 
 
 7t< 81 
 
 47S.J 22 
 
 IW 9.". 
 17.1«() 02 
 
 l(j."){S2 :m> 
 
 2<KK) (K) 
 
 4^0 7(» 
 
 7274 74 
 
 i:{4 H.-) 
 
 12<)4 *{ 
 
 54 1 :i*> 
 
 ;{2.") fKi 
 
 !."> 72 
 
 1 81 
 
 7i:5 11 
 
 2<>7 i:{ 
 
 :«)74 '!" 
 
 .".()(» (Ml 
 
 41.">71 1(» 
 
 10 2:{ 
 
 133 .{3 
 
 159 ():{ 
 
 10:{() (54 
 78 (5<l 
 
 9910 08 
 10 21 
 
 1941 44 
 
 l(ii.")(;o «:; 
 
("O. O. 4.") 
 
 Lint <tf On'i'ilnnni ticrlx. Wfh June^ 1HU4. 
 
 X ame. 
 
 Amount. 
 
 AniMiiDt contiiiiivd ... ... . . . . 
 
 \\\\m) 83 
 
 Church of KiijfUl. Acndcni)' .... . . . . 
 
 «42 24 
 
 Honry Cooke ; . . . ... 
 
 mu U 
 
 11. L). Cnitir .. ... 
 
 Kil tW 
 
 Cochrane Street .MethotliHt Church 
 
 4:{ !•? 
 
 C. 11. Cole 
 
 27« 32 
 
 C. P. Ciowdy 
 
 1148 3") 
 
 <i. C. 1 ;oeii 
 
 313 tW 
 
 A. Cuirie .... .... . . . . 
 
 1(4 r»7 
 
 Ceo. >]. Ciirter .... .... . . . . 
 
 :W5M 17 
 
 Colonist l*ul). ("o. .... .... . . . . 
 
 l(H»t» Ho 
 
 do '2,\v\ aec't. .... .... . . . . 
 
 172 m 
 
 •I. Cadwell 
 
 2 .")() 
 
 W.T. Cleaiy 
 
 237 8.3 
 
 \Vin. Cli.pp, ajfent Hiiiie's KMate . . . . 
 
 1(K)1 18 
 
 IX M. Chafe 
 
 115 (M) 
 
 Channel New (Jhnreli ... 
 
 147 (K) 
 
 Channel New .School .... .... . . . . 
 
 14.-) 42 
 
 Cathedral Synod Finid .... .... 
 
 848 78 
 
 lealjcl Cole .... . . ... 
 
 13 ().-> 
 
 Change Inland Building Connnittee . . . . 
 
 19 .{(• 
 
 Cani|)l)ell Lumber Co .... 
 
 14(k)2 22 
 
 Edwin Duder ... .... 
 
 (ii7!>41 74 ^ 
 
 C. & A. Dawe 
 
 1327 7() 
 
 Henry Ounlield .... ... 
 
 !K) 12 
 
 rlanieni Dove, Treas. .Metli. School Socielv . . . . 
 
 2J>5»2 (M5 
 
 Win. Dickenson .... .... .... 
 
 .) 70 
 
 K.Doyle i 
 
 10 2') 
 
 E. J. Duder 
 
 1380 17 
 
 W. II. DavidHon .... .... 
 
 r)298 94 
 
 Diocesan Magazine .... .... . . . . ! 
 
 13 74 
 
 Estate T. P. Evans 
 
 070 98 
 
 ('ontinned. 
 
 823071 9.-> 
 
(*' Q. 0. 4") 
 
 Lint of Orcnirawn Arcts. :i(tth ,luiii>, 1H94. 
 
 N'ariM'. 
 
 Amount ('oiitiiim-d 
 
 Estate .1. Elliot 
 
 Kxploitw LiiiiiIh.t Co'- . . . 
 
 I'leiirv Eurif . . . 
 
 E(,iiital>iL> IiiHiirancc ("o. 
 
 M. Fenel.m & Co 
 
 Farqnhiir «t Vorko . . . . 
 
 Foot«' Hfow. . . . . 
 
 David Frasci . . . . 
 
 .». W. Forai) 
 
 (ireeim|K>ii(l High School 
 
 (ii'ti'l Water (y'oni|mnv . . . . 
 
 tT(M>dti'll()w & ( 'oni|>aiiv 
 
 V (i(M»dridgt' & Soii.x . . . 
 
 Denis Cialwav . . . . 
 
 K. (ioff 
 
 Sain'l (Jnriftt 
 
 S. E. (Tarlaiul 
 
 Wm. Graham .... 
 
 T. B. (ioodiidg,. 
 
 D. •!. (ireeii, Keceiver. . . . 
 
 J. (rornia i 
 
 A. () Ilaywiid 
 
 Hay ward & .( . ... 
 
 Joanna Howiey .... 
 
 Caroline Harris .... 
 
 C. W. Hollands 
 
 A. J. Harvey. M.D 
 
 Charles Hntton .... 
 
 (t. J. Hayward 
 T. D. Hodge 
 James G. Hunt 
 
 Continued. 
 
 
 Amount. 
 
 
 82^071 96 
 
 
 m m 
 
 
 A 1(M»2 71 
 
 • . . . 
 
 ' 9H 02 
 
 - * . 
 
 827 75 
 
 [ 
 
 
 1 1074 «J7 
 
 
 i:^2io 56 
 
 . . . . 
 
 3 20 
 
 ■ . . . 
 
 8 :a 
 
 
 12230 00 
 
 . . . . 
 
 61 64 
 
 
 4fM) 2r> 
 
 .... 
 
 127175 03 
 
 . . . . 
 
 122252 91 / 
 
 .... 
 
 1372 21 
 
 . . . . 
 
 509 80 
 
 . . . . 
 
 2}>18 56 
 
 . . . . 
 
 8801 18 
 
 . . . . 
 
 87 :^6 
 
 . . . . 
 
 2r>4 22 
 
 . . . . 
 
 04 
 
 
 2225 1« 
 
 ... 
 
 4913 35 
 
 . . . . 
 
 6702 Sk: 
 
 . . .. 
 
 6 00 
 
 — 
 
 21 45 
 
 
 99 52 
 
 
 1045 67 
 
 .... 
 
 1315 31 
 
 1 
 
 1 
 
 ■•'1 
 
 2249 01 
 
 ... 
 
 4582 20 
 
 ■ • • 
 
 7554 12 
 
 
 li4628() 27 
 
(" O. 0. 4.") 
 
 List of Orvnlrtnni ncvfu. IWih Junp, IS94. 
 
 Same. 
 
 Amount continued 
 
 (i. A. Hntchin^N .... 
 
 A. .J. Ilarve)', M.lX, 2iiti ui-ct. 
 
 W. y. 1Ioi'W(km1 .... 
 
 K. I). 11«mIkl. 
 
 Job, Bi-o«. & (.'ompiiny .... 
 
 •Julia Kelligrcw .... 
 
 M. T. Knij<ht 
 
 J. J. Kt'uiuu'y .... 
 
 J. E. Kent 
 
 L. E. Keojfan ... 
 
 \Vn». Knee 
 
 (i. H. Lilly 
 
 F. 1>. Lilly 
 
 M. a. La«h 
 
 Long i'ond Fish Hatchery 
 
 Wni. iiartin. in trust .... 
 S. March & .Souh special aeet. 
 •Iame(< .Murray, Hjxeial aeet. 
 
 W. 11. Mare, Sou &. Co. 
 
 W. J). MoriNon & ( "o 
 S. March & Sous 
 flames Murray 
 Tho.s. .Mitchell 
 McDougall & Teuipleton 
 flohn McC'anlle ... 
 
 Thos. Murphy 
 
 J. H. Martin «& ("o 
 
 Mitchell & Kiggins .... 
 A. J. McNeily 
 1). MoriKt)u .... 
 Methodist Misery Scty 
 
 Continued. 
 
 Amou.it. 
 
 114<;28<) 27 
 
 .199 47 
 
 dim tw 
 
 ir. M 
 
 mi 65 
 
 H.-)249 24 
 
 45a 20 
 
 17 15 
 
 rm 77 
 
 121 08 
 
 J. {70 20 
 
 KA 00 
 
 m «(j 
 
 2885 H2 
 
 ♦3101 02 
 
 54 .'W 
 
 124 i5 
 
 2 J (50 2(» 
 
 .1000 (H) 
 
 i.i8i!» r,i 
 
 4;iJ> 77 
 
 '4211 4'^ 
 
 40:57(i (>4 
 
 ! 1900 (X) 
 
 508!.' 5;{ 
 
 148 65 
 
 1074 25 
 
 0151 18 
 
 128 95 
 
 10(«» Sli 
 
 824 40 
 
 Um) 18 
 
 V.i53^2 4() 
 
(••G. C. 4.") 
 
 List (if OnrdrnvH Arcfs. SOfh Jnnc, 1H94. 
 
 j\ aint'. 
 
 Aniiiimt Coiitiiuu-d ... .... 
 
 r. .N". .Moiirn 
 
 •loliii -Mc-Niil 
 
 'i. S. .Milliifaii, jr. ... . . 
 
 -Mi'thoiiist Home ... 
 
 \V .(. ',/,.u- 
 
 K. Morris .... 
 
 .Mi'tliodist ( 'olk-jro ... 
 
 A. .\!ci.rn> 
 
 .M;i!-8liiill Ai iiod^o- .... 
 
 -M. 1'. .' 'orris, ■' Powt'rscoii't" . , 
 
 Mc?NC'iiy & Mr.Noiiy .... 
 
 A. J. McN.ih- 
 
 riio.'s. .1. Min (liiy .... .... 
 
 Caiiililu'll it Smith .... 
 
 I. \i. Mi-N.'ii.v. .\-iMU . .. 
 
 .V. si. Mott .... .... 
 
 (i. \V. \!.\vs 
 
 I..!. -St'w i'oii!i(l!iiiiil .... .... 
 
 <lo. •• IJiliuatioii;,! FuikI 
 
 .NewtotiiiillaiKl JJoi.l ''i S\\in- Co. 
 .MM. li-itish Soc-ii'iy liuiidiiijj i^'iuid 
 
 Nlld. Hriti-ih Socioty 
 
 >i. O'Dri.scol! 
 
 TriiHtiH's Farcinhar A; Voik .... 
 
 ['iiol"* Fund .... .... 
 
 Win. I'ilot, C. T Actt. . .. 
 
 Will. I'iiol 
 
 J). W. IVowsf 
 
 J. I'ouiiy & Sous .... .... 
 
 W. rilot, 1'. v. .Vtct. 
 
 A.6i W. I'itts 
 
 ('OIltiillH-d. 
 
 Aiuonut. 
 
 i;r.3;'42 
 
 4(i 
 
 .■)()2 
 
 97 
 
 .•>()82 
 
 22 
 
 M'l\ 
 
 12 
 
 (kS(i 
 
 2(i 
 
 7 
 
 .!."» 
 
 l.-)(^ 
 
 21> 
 
 2r>7() 
 
 2«» 
 
 i)l 
 
 10 
 
 1.>17H 
 
 M 
 
 .!(i2:) 
 
 .')(» 
 
 -,2.; 
 
 !>7 
 
 liM) (K» 
 
 4."> 
 
 :{() 
 
 27i»l 
 
 l(i 
 
 284 
 
 )4 
 
 fK» 
 
 ■"57 
 
 ;>(> 
 
 ;»2 
 
 >■> 
 
 27 
 
 2l»(J 
 
 ■.v.\ 
 
 17.S() 
 
 81 
 
 1<> 
 
 72 
 
 7>.«» 
 
 <;7 
 
 412 
 
 i)4 
 
 47;J!» 
 
 88 
 
 217 
 
 )1 
 
 14 
 
 H) 
 
 2(H);{ 
 
 24 
 
 2744 
 
 i2 
 
 74 4:5 
 
 (i • 
 
 ■(» 
 
 4.'J27 2.1 
 
 141(t4'.W 7<) 
 
(" Q. 0. 4.") 
 
 Lint of Overdrawn aecU. SOth Juney 1894. 
 
 Name. 
 
 Amount. 
 
 Amount contiiiiicd ... 
 
 C. A. M. Pinsent 
 
 J. J. Pitman .... .... 
 
 I're8b_)terian SchfK)l .... 
 
 (J. E. Parsons Min'iig Acct .... 
 
 VV. & G. kcndcll 
 
 A. S. Rt-ndoll 
 
 W. F. Kennie 
 
 Kothwell & Bowriny: 
 
 V. F. K(>ardoii .... .... 
 
 K. (i. Keid 
 
 A. S. Kendell 
 
 do. Maiiagin<j owiK r •• Itangt-r" 
 •St. Thomas' Oigaii Fund 
 
 •St. Jolin'.s (xas (Company 
 
 J. G. L. .Scott 
 
 St. efohu's Dorcas Society .... 
 
 St. John's Athena-um .... 
 
 St. fJohn's Xail (;()ni|)aMy .... 
 
 John Steer 
 
 (ieo. .J. Steer .... .... 
 
 Sir Aml)rosc Shea .... .... 
 
 Shinan Pip|J> & Co 
 
 James Stott .... .... 
 
 James T. .Soutiicott .... 
 
 John Smith .... .... 
 
 John T. Southcou ... ,.^. 
 
 John (.'. Strang .... .... 
 
 Simpson & ^tilligan .... 
 
 M. E. Siiortis ... ... 
 
 . W;. K. Stirling ...» .^. 
 
 St John's .Mutual No 14 ,,,» 
 
 ( 'ontiniied 
 
 141(>t98 7() 
 
 :W75 21 
 
 .>177 .'Jo 
 
 2<j() 17 
 
 S 7.3 
 
 539 ir, 
 
 7(j;« 89 
 
 139 15 
 
 ll<i89 (X) 
 
 57 64 
 
 175 08 
 
 :{4328 69 
 
 13232 71 
 
 177 98 
 
 89.>7 15 
 
 KM) (K» 
 
 269 («> 
 
 142 05 
 
 217iM> :>4 
 
 149812 54 
 
 KXXI 00 
 
 3821 m 
 
 2(K)0«» (i3 
 
 li:« 19 
 
 222<) .18 
 
 ;W4 62 
 
 1783 .14 
 
 1153 44 
 
 371 84 
 
 10 (K) 
 
 84<j 80 
 
 93 16 
 
 1702011 .19 
 
(" O. O. 4.") 
 
 LiHt of Overdrawti Acefs. 3()th June, 1894. 
 
 Name. 
 
 Aiiioiiiit. 
 
 Amount ("ontimu'd .... .... 
 
 Fiinuy Stabb .... .... 
 
 St. John & Feniu-ll ... 
 
 T. 1). Seanlan .... .... 
 
 A. H. Sevniouf .... .... 
 
 P. & L. Tissier 
 
 Treas. Synod Building Fund ... 
 
 P. & L. Tessier, Excbangf acot. . . 
 
 Total Ab.st"co Society ... ■ . . 
 
 Telegraph Fund ... .... 
 
 U. Temi>leton .... .... 
 
 C. K. Thomson .... .... 
 
 Tempeiance Hall .... 
 
 Trusteos (ieo. Street Churfh 
 
 Trustees I'itman & V'ws .... 
 
 'I'rustees T. & .1. (iraee .... 
 
 C. F. Taylor 
 
 H. 'I'enipli- .... .... 
 
 •J. A. Winter. .,♦. «... 
 
 John Woods & Son .... .... 
 
 Sir J. S. Wintei' .... .... 
 
 James sVhelan ... ... 
 
 M. h. Whelaii 
 
 W'esleyan Bd. of Ed. Trinity North 
 *^ Bay Koi>erts 
 
 " Blackhead 
 
 ** Norman'^ CV.ve 
 
 •♦ (iran' Mank 
 
 *• Fresh, ator 
 
 VVesterii Bay 
 'I'rinity East 
 ** Burgeu 
 
 (,'imtinned. 
 
 M 
 
 Sim 
 
 99 
 
 922 
 
 8<> 
 
 u m 
 
 114 
 
 80 
 
 ;}2 8.J 
 
 1.} m 
 
 28 
 
 :n 
 
 121 
 
 ;{8 
 
 97 
 
 (>{ 
 
 12 
 
 19 
 
 14 
 
 97 
 
 i) 
 
 (K» 
 
 184<«m;4 
 
 r,s 
 
(" G. O. 4.") 
 
 List of Omrdraun acctx. 30fh June, 1894. 
 
 Name. 
 
 Amount. 
 
 Amuiint continued ... . . . . 
 
 VVesleyan Bd. of Ed., \Vhitl)oui lU' 
 
 K. White 
 
 Wesieyan Meth. East Circuit 
 
 A. C. F. Wood 
 
 U inter & Morison . . . 
 
 West End Amusement Club 
 
 li. U. W'hitewa^^ 
 
 Jane E. WanenV Kstate 
 
 W'hiteway & Johnson .... 
 
 J. H. Watson 
 
 V 11. W<K)d— A7// .... 
 VV hitlxnniu' Mission Fiuid 
 Board )f' W'oiks .... 
 
 Commi'. of Poor .... 
 
 184(HMJ4 :iS 
 
 1 8 61 
 
 95 :« 
 
 4:} 49 
 
 110 94 
 
 1350 06 
 
 644 70 ' 
 
 :^ (W 
 
 10 00 
 
 1693 97 y 
 
 253 40 
 
 23 (M) 
 
 33940 02 
 
 1270f» M 
 
 189:W50 74 
 
" Q. C 5. • 
 
 I Ai-count of E. Moiitz & Co. with Coninuicial Bai-k, from 3l8t 
 July, 1891, to ;^()th Jiiius 1894. showing debit bahmce of |13,064.;«), 
 and liiihilitifs on proniissorv notes which were credited to acct., but 
 were not iliie until after 30th June, 1894, £3,900 stg., or $15,000.00.] 
 
 " Q. C. 6." 
 
 [Letters and Cablegrams between Manager Cooke and E. 
 Moritz & Co.] 
 
 ♦ » ♦♦♦ 
 
 " G. C. 7." 
 
 [I-i>t of Hills for collection, held for E. Moritz & Co. by Com- 
 mercial Hank on the ;{0th June, 1894, showing total of £'1,.>74. 4. «, 
 or $(J,;«H).0O. J 
 
 " G. O. 8. ' 
 
 I This Kxhibit is the same as '• ii. C. .)."] 
 ■»<•«> 
 
 • G. C 9." 
 
 [Copies of Cablegrams received from E. Moritz & Co., by 
 Conunercial Bank from 18th Oct 1893 to 6th Dec. 1894.) 
 
 G. C. 10. 
 
 ►♦♦♦♦ — 
 
 [Copies of Cablegrams f.oni Manager (.'ooke to E. Moritz & Co., 
 from 1st Nov. 1893 to I3tli bee. 1894.J 
 
 G. C. 11.' 
 
 |C(>ile-bo<ik used in Commercial Bank for above cablegrams.] 
 
 ' G. C. 12." 
 
 [British Bill Book of the Commercial Bank.] 
 
 —♦»♦-»♦- 
 
 " G. C. 13." 
 
 [Bill of Sale from James Murray to the Commercial Bank, 
 dated 22nd Ju'je 1892, consideialion $100,()00.(M).] 
 
O. 0. 14. 
 
 Statement of certain debit balances of insolvent firms includ'^d 
 in the Assets of the Commercial Bank of Newfoundland, 30th June 
 1894. 
 
 Farquhar & Y orke |13245 56 
 
 James Murray Spcl. Acct 5000 00 
 
 James Murray 49376 64 
 
 McDougall & Templeton 5(539 53 
 
 Simpstju & Milligau 371 84 
 
 P. & L. Tessier 45492 50 
 
 P. & L. Tessier Exch. Acct 4^13 46 
 
 $167989 53 
 
 Interest was charged on Farquhar & Yorke's and Jamei; Murray's 
 accounts to 30th June 1894. 
 
" O. 0. 15." 
 
 STATKMENTof Certain InveMmentK of tin- ("omnu'rciiil Hunk of 
 Nfld. which were made over to the London & WiHtniiiiMtir Bunk, 
 London, on acct. of overdraft. 
 
 Canadian Bond^ t'/KKK) stg. 'y ptr cent.. |2(J489 80 
 
 Dominion Bond^, .€oOOO stjf. 4 jK-r cent 20220 00 
 
 New Sonth Wales, 4 per cent. Bonds 
 
 .i'r)0(K> Ht;r 24^j:W) 00 
 
 Victoria, 4 per cent. Bonds £5000 stg 24480 (K» 
 
 Mersey Dock and Hr. Trnst (Jo'y 
 
 £3000 stg. at 4 per. cent. £3000 stg., at I .,^^^ ,„, 
 3| per cent. Redeemable at 2 per cent.. . ( '^^ 
 
 Meti-opolitan Railway Company 
 
 £1350 stg. at 5 per cent. 126 J Preference. . . 8207 80 
 Manchester, Sheffield & Lincoln Railway Co.. 
 
 £1000 8tg., at 5 per cent (}146 15 
 
 Newfoundland (Tovernmeut Debentures 144100 00 
 
 $289163 81 
 
"O. O. 16." 
 
 Statkmknt of tlif iiHlfl)H'<liu'.sH of the Dii-ectoix, or of the Finns 
 ivprt'scnti'd 1)\ ihc Diicctois on th»' .'{Oth .June and the lOth UecenilKT 
 1894. 
 
 *)th .Inne 'J)4 lOth December '94 
 
 Kfl- I><iH< r |<>17fM 1 74 |«()8676 OT; 
 
 (ioodfellow & Cf) 12717.") (W 16U32i) 59 
 
 A. (^oodridge & Sons. . . . 1222.12 91 ''2rjH78 98^ 5 L 1 7 
 
 .Job Brother8 & Co a»249 24 177,355 04 j- V 
 
 J. & W. Pitts 4;H27 25 39()6 46 
 
 f r 
 

 v^ir? 
 
 
 " O. 0. 16. htH." 
 
 Statkmknt of halunct'H «)n 'Mhh Jmie 1H94 and 10th I)fctinl>er, 
 
 IH, of certain finna which have failed, coinpromiHed or asHijfned Hinee 
 the latter date : 
 
 3(Hh Ju' , '»4. lOth Dee. '{»4. 
 
 W. D. MoriHon & Co flTli* 77 f')l()4 90 
 
 John Steer 149H12 54 12:wri3 01 
 
 Shirran, Pippy & (Jo 20608 63 14143 18 
 
 J. W. Foran 1223(5 00 173^38 92 
 
 Campbell & Smith 2791 16 r»922 08 
 
 A. S. Rendell 5651.-) 80 69(528 55 
 
 R. D. Hodge %7 65 2{)62 31 
 
 Hay ward & Co 6702 8tj 7275 (55 
 
 S. March & Sons 14211 46 1986(5 49 
 
 Jae. G. Hunt 7554 12 8744 04 
 
 C.F.Taylor 9873 45 8934 20 
 
("G. O. 16.") 
 
 Statkmknt of tin- iiidebttdiu'MH, on the 30th .Iniie and 10th 
 December 18i»4 of the I )iieetorH, or of the firinn reprewnted hy the 
 Directoix, which hiive tailed. compronnKcd,or annij^ned «ince the latter 
 date. 
 
 .'JOth .June 'W Decl.r. 10th "94 
 
 Ed. Duder |<)17!»41 74 »668676 03 
 
 Goodfellow & Co 127175 (« 16932.1 .>9 
 
 A. Goodridge & Sons 122202 91 225378 98 
 
 Job BroH & Co a'>249 24 177.'J55 04 
 
"O. 0. 
 
 17." 
 
 
 t^^^ 
 
 '/' -/^//^%/^ 
 
 ^i' 
 
 Dato. 
 
 ! 
 
 X limber 
 of 
 JTiaiwfer 
 
 1 
 
 Fmm 
 
 whom Traiinferred. 
 
 
 IS{«. 
 
 Name. 
 
 Address. 
 
 Occupation, 
 (if any.) 
 
 Jntiy. 2() 
 
 4 
 
 I 
 
 T. K. .Job 
 
 1 
 
 Liverp<Mtl 
 
 
 Ft'bi.v. 11 
 
 *> 
 
 |W. H. Maiv 
 
 London 
 
 
 
 1 '' 
 
 K. L. Mai-e 
 
 «t. John's 
 
 
 21 
 
 7 
 
 j('. Emerson 
 
 do. 
 
 
 April S 
 
 8 
 
 ! .lo. 
 
 do. 
 
 
 27 
 
 9 
 
 :Ei<tatt' J. Alexander 
 
 do. 
 
 
 Miu K) 
 
 10 
 
 |A. S. KeiuU-ll 
 
 do. 
 
 
 19 
 
 ' 11 
 
 Estate J. Alexander 
 
 do. 
 
 
 2H 
 
 12 
 
 
 1 
 
 M. C'. Gonldii 
 
 do. 
 
 
 
 13 
 
 
 •JatneH Gortlon 
 
 do. 
 
 
 .Iniii' 17 
 
 14 
 
 
 >I. C. (Gordon 
 
 do. 
 
 
 
 15 
 
 
 T. K. Job 
 
 do. 
 
 
 .lnl> KS 
 
 16 
 
 
 Est. Geo. Clarke 
 
 do. 
 
 
 
 17 
 
 1 
 
 do. 
 
 
 
 18 
 
 
 Ent. Clarke 
 
 do. 
 
 
 
 19 
 
 
 Est. Clarke 
 
 do. 
 
 
 
 20 
 
 
 do. 
 
 do. 
 
 
 
 21 
 
 
 do. 1 
 
 do. 
 
 
 A.\\g. I'i 
 
 22 
 
 
 do. 
 
 do. 
 
 
 
 23 
 
 
 Caleb Clarke, Exor. 
 
 do. 
 
 
 11 
 
 24 
 
 ■ 
 
 George Jainc* 
 
 do. 
 
 
 Nov. 28 
 
 25 
 
 
 Annie Jessie Carter 
 
 d(j. 
 
 
 Dec. 8 
 
 26 
 
 
 Wm. A. Hayward 
 
 do. 
 
 
^/ 
 
 ^ ^\ia^^,uiu. 
 
 ti 
 
 o.a 
 
 17." 
 
 
 To Whom Tranaferreil. 
 
 4-s 
 
 a 7 — 
 
 Occiii)ation. ^ -2 i 
 (if any.) *" 
 
 1 7 
 
 ■2.5 2 
 
 Name. 
 
 
 AddreKH. 
 
 (t. a. HutchingH 
 
 
 St. JohnV 
 
 
 8 
 
 A. S. Kendell 
 
 
 do. 
 
 
 
 «iu. 
 
 
 do. 
 
 
 1 
 
 4 
 
 (Tforge Keoiigli 
 
 
 do. 
 
 
 1 
 
 K. Hiitheifoid 
 
 
 Seotland 
 
 
 1 
 
 F. Ash 
 
 
 St. John's 
 
 \ 
 
 '1 
 
 Tho8. McCarthy 
 
 
 do. 
 
 
 10 
 
 Jamee O'lirieii 
 
 
 1 
 
 do. ; 
 
 10 
 
 •J. Law lor 
 
 
 do. 
 
 
 2 
 
 Ann Price 
 
 
 do. 
 
 
 
 1 
 
 2 
 
 E. HawliiiN 
 
 
 d.). 
 
 
 
 ;{ 
 
 Geo. A. Ilntohing- 
 
 
 do. 
 
 
 
 s 
 
 £liza Oakley 
 
 
 do. 
 
 
 
 1 
 
 M. Jones 
 
 
 do. 
 
 
 1 
 
 E. Clarke 
 
 
 do. 
 
 
 1 
 
 Julia Clarke 
 
 
 do. 
 
 
 
 I 
 
 Ann Clarke 
 
 
 <lo. 
 
 
 
 1 
 
 (ileorge J amen 
 
 
 do. 
 
 
 
 2 
 
 Caleb Clarke Exor. 
 Est. G. Clarke 
 
 1 
 
 1 
 
 do. 
 
 
 1 
 
 2 
 
 James Goodf'ellow 
 
 
 do. 
 
 1 
 
 2 
 
 1). Morison 
 
 
 do. 
 
 
 
 2 
 
 Maiy L. P. Wh.lan 
 
 
 do. 
 
 
 
 1 
 
 Tho8. li. Smith 
 
 
 do. 
 
 ! 
 
 
 4 
 

 IMAGE EVALUATION 
 TEST TARGET (MT-S) 
 
 // 
 
 V/ 
 
 ^ 
 
 
 
 ^ 
 
 Ca 
 
 (A, 
 
 I.I 
 
 ■^lii 121 
 
 1^ b£ 112.0 
 
 1.26 
 
 IIJ4. 116 
 
 
 V] 
 
 <^ 
 
 /}. 
 
 A*. 
 
 
 '^A^,*- 
 
 ^.•!>' 
 
 ■>' 
 
 ^;^ 
 
 '^ 
 
 A 
 
 Phntngranhir 
 
 Saences 
 Corporation 
 
 33 WEST MAIN STREET 
 
 WEBSTER, NY. M580 
 
 (716) •7a-4S03 
 
 # 
 
 
 

"O. 0. 17. ") 
 
 i :. 
 
 1 -H ^ ■■■ 
 
 c%^^ 
 
 f '-i^^Q^fJ^^ei/ 
 
 lHi)4 , * 
 
 'I'ranisfei 
 
 j From whom Tian«feiTed. 
 
 
 Name. 
 
 Address. 
 
 Occupation, 
 (if any.) 
 
 Jain. IK 27 
 
 t 
 
 t 
 
 1 
 
 Tho«. McCarthy 
 
 St, John's 
 
 
 28 
 
 
 1 do. 
 
 do. 
 
 
 29 
 
 
 do. 
 
 do. 
 
 
 iiO 
 
 1 
 
 Ann Pncf 
 
 do. 
 
 
 m m 
 
 i 
 
 AV. A. Hay ward 
 
 i 
 Calafornia 
 
 
 :^7 
 
 1 
 
 I 
 
 do. 
 
 do. 
 
 
 Fi"l)i-\. H8 
 
 
 lio. 
 
 do. 
 
 
 ;{9 
 
 
 : do. 
 
 do. 
 
 
 IG 40 
 
 
 E8t. lleiiry (rill 
 
 St. John's 
 
 
 41 
 
 
 do. 
 
 do. 
 
 
 42 
 
 
 Est. Peter Hieiinau 
 
 do. 
 
 43 
 
 
 John F. Kent 
 
 do. 
 
 28 44 
 
 
 Geo. J. Carter 
 
 do. 
 
 
 
 4.-) 
 
 
 M. Julia Ayi-e 
 
 do. 
 
 
 March 2 
 
 4(5 
 
 
 Est. Julia Tessier 
 
 do. 
 
 
 
 47 
 
 
 Mary Cormaek 
 
 do. 
 
 
 
 48 
 
 
 do. 
 
 do. 
 
 
 
 40 
 
 
 do. 
 
 do. 
 
 
 
 50 
 
 
 do. 
 
 do. 
 
 
 
 ")! 
 
 
 do. 
 
 do. 
 
 
 a 
 
 52 
 
 
 W. Dickenson 
 
 .lo. 
 
 
 28 
 
 53 
 
 
 lohn T. Collins 
 
 do. 
 
 
 Api-il 17 
 
 54 
 
 
 Annie Jessie Carter 
 
 do. 
 
 
 
 55 
 
 
 Wm. V. Whitewar 
 
 do. 
 
 

 i/.4€i^jAu. 
 
 (" G. 0. 17.") 
 
 T«. 
 
 Whom TranMferred. 
 
 L. 
 
 £ led 
 
 * z. 
 
 Name. 
 
 Adda.**. : Occupation. 
 
 1 ('^ :'"y-) 
 
 
 A. W. O'Rtilly 
 
 
 St. .John'". 
 
 
 3 
 
 (».'(). (>'Keill.v 
 
 
 do. 
 
 
 .1 
 
 J. F. Power 
 
 
 do. 
 
 
 2 
 
 Eliza Bo^gaii 
 
 
 do. 
 
 
 1 
 
 .Joseph O'Ki'illv 
 
 
 do. 
 
 
 
 2 
 
 John F. Power 
 
 
 do. 
 
 
 
 1 
 
 •lami;8 Stafford 
 
 
 do. 
 
 
 . 
 
 3 
 
 M. O'Dea 
 
 
 do. 
 
 
 i 2 
 
 P. Kennedy 
 
 
 do. 
 
 
 i 
 
 K. J. Moore 
 
 
 do. 
 
 
 1 
 
 2 
 
 .John P. Kent 
 
 
 do. 
 
 
 8 
 
 Kev. W. Forristal 
 
 
 do. 
 
 
 ! « 
 
 .John McCarthy 
 
 
 do. 
 
 
 
 '4 
 
 do. 
 
 
 do. 
 
 
 
 2 
 
 A. S. Rendell, in Trust 
 
 
 do. 
 
 
 1() 
 
 Est. F. .J. Kendell 
 
 
 do. 
 
 
 
 «; 
 
 Helen E. Martin 
 
 
 do. 
 
 
 
 :{ 
 
 Mary Kendell 
 
 
 .do. 
 
 
 
 2 
 
 ii. T. Kendell 
 
 
 do. 1 
 
 i 
 
 
 
 2 
 
 Edwin (,'Iaike 
 
 
 .!(,. 
 
 
 
 2 
 
 'lameN Haw 
 
 
 do. 
 
 
 
 10 
 
 .Johanna T. (Jollins 
 
 
 do. 
 
 1 
 
 4 
 
 •John McCarthy 
 
 
 do. 
 
 1 
 
 3 
 
 do. 
 
 
 do. 
 
 i 
 
 
 2 
 
(•G. C. 17.) 
 
 {2/ -i^\Q^a4d^4/ 
 
 \ )atc. 
 18i»4. 
 
 April 2.-) 
 12 
 
 Jiih (i 
 10 
 
 Aug. 14 
 
 Sept. 18 
 25 
 
 Oct. ao 
 
 Nov. 27 
 
 Nimilu'r .- vj _ 
 
 "f J "5 -^ 
 iTi-aiiKftT.;X-:i 
 
 r)8 
 
 )(• 
 Gl • 
 
 <i2 
 
 ; A. «3 I 
 63 j 
 
 t 
 
 I 66 
 
 I 67 
 
 i 68 
 
 i 
 
 I 69 
 
 70 
 
 71 
 
 '3 
 74 
 7.'> 
 76 
 76 
 77 
 
 From whom TraiiMferreii. 
 
 Occuj)ation. 
 (if any.) 
 
 \ 
 
(^/ ^Aa<^4J^M. 
 
 (" O. 0. 17.") 
 
 Name. 
 
 T«» Wht)in Tijumfeired. 
 
 AddresH. 
 
 Mary Joseph Kitchin 
 
 Si 
 
 . John'K 
 
 .»..!. O'Ki'illy 
 
 1 
 1 
 
 do. 
 
 John McCarthy 
 
 
 do. 
 
 .1. Aug. < ;iift 
 
 
 do. 
 
 Wm. ;j:i»i8 
 
 
 ilo. 
 
 do. 
 
 
 do. 
 
 do. 
 
 
 do. 
 
 Thus.. Shortall Jr. 
 
 j 
 
 d... 
 
 Elizth. Bnrd'r 
 
 {Salvage 
 
 Ilfiiry Hnrdt'ii 
 
 ! 
 
 do. 
 
 James Bnideii 
 
 
 do. 
 
 Jolin Burden 
 
 
 do. 
 
 Kenneth Burden 
 
 
 do. 
 
 Clara Burden 
 
 
 do. 
 
 \Vm. White 
 
 St. 
 
 •lohn'f* 
 
 Beividere Convent 
 
 
 do. 
 
 John Fitzgeialtl 
 
 
 do. 
 
 do. 
 
 
 do. 
 
 do. 
 
 
 do. 
 
 do. 
 
 
 do. 
 
 Johanna ilowley 
 
 
 do. 
 
 John liediiighani 
 
 
 do. 
 
 do. 
 
 
 do. 
 
 Mary Kendell 
 
 
 <lo. 
 
 
 ■fi 
 
 
 1 
 •^ 
 
 ■e 
 
 Ocenitation. 
 (it:.ny.) 
 
 5 2 
 
 
 
 
 
 3 
 
 
 
 
 
 12 
 
 
 
 
 
 1 
 
 •J 
 
 
 
 
 
 •7 
 
 2 
 
 
 
 
 
 4 
 
 4 
 1 
 2 
 
 2 
 4 
 
■^ 
 
 " O. C. 18." 
 
 STATRMKin' of Specii' hfld by the Coinraercial Bunk on 3()tli of 
 .Tune in each year from 1883 to 1894 (inclusive.) 
 
 — ..^' ■ ___ 
 
 •Mkh -June, 1883 ,. $1;m9.1;9 88 
 
 4 i:i:}(Ni 08 
 
 ."> ir)l>«>-)4 88 
 
 <) 6r>40o 13 
 
 7 Sl()30 .17 
 
 8 S198() {K» 
 
 9 !>24<)4 :W 
 
 90 81 W 33 
 
 1 1,S4:,2() 7G 
 
 2 1()7(W3 39 
 
 3 178192 .",7 
 
 4 138234 14 
 
 " O. Q. 19 • 
 
 Edwin DikUt 
 
 (iooiUVIlow & (Jo. 
 
 A (T«K,dii(lge & Sons.. . 
 
 Job Bros. & (;(j 
 
 W. H. Mart', Son & Co. 
 
 JanicK Mun-ay 
 
 A. S. Kendoll 
 
 .John Ste. r 
 
 Hhin-aii. Fippy & ('o . . . 
 S. Marc-h & Sons. .... 
 
 $192:il 
 
 24 
 
 .3:J42 
 
 «") 
 
 .-)248 
 
 .3.1 
 
 «)(K)3 80 
 
 \m 47 
 
 1438 
 
 13 
 
 11(50 91 
 
 401() 
 
 .3.-) 
 
 .■).".9 i)0 
 
 l.-)8 
 
 80 
 
 141623 
 
 (JO 
 
 
 
 Amount of Int«*rest charged to vai-ioiis current accounts, :{Oth 
 .hino, 1894. 
 
 4094 y 
 
 T JL 
 
^SE^A?:-.