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there would be a name twice in the book instead of once. If it was simply in the book once it would be, "William Smith, debtor, eighteen thousand dollars." But if you carry that to profit and loss you must credit profit and loss by this William Smith amount, and consequently get the name in the book twice instead of once. And that is what they call covering it up. They were so afraid that somebody would see an account against William Smith in one part of the book that they opened another account in the profit and loss business and put it in again.

That would be twice. Now, let us go on a little:

Q. Were there any other accounts transferred in the same way?--A. I rather think there were, but I am not certain.

Q. Did you make the books balance on your copy?--A. Yes, sir.

Q. How long were you working on that copy?--A. I was working on it two evenings and all of one night.

Now, recollect, in the copy that he made, he carried the account of William Smith--and may be Jones, he does not remember--to profit and loss.

Now, let us take the next step. Let us go to page 2269. This is as good as a play. Donnelly swears that when he made the first copy he carried the William Smith account and some other to profit and loss. Rerdell swears that acting upon the hint of General Brady he got a man to do--what? To make another copy and leave out the items that had heretofore been charged to profit and loss. Donnelly swears that he balanced the books, and he is the only man that ever did balance the books, according to the testimony. After Rerdell had been subpoenaed to appear before the Congressional committee, he got another man, whom he swears he put to work on the books, designating the entries to be left out by drawing a pencil mark through them; that he told him to make up a new set of books, leaving out those entries, but to leave the books so that they would balance, taking the entries that were stricken out, and also the same amount that had been carried to profit and loss, and leave them entirely out. Rerdell swears that prior to that time these accounts had been carried to profit and loss, and that he struck out the credits to Dorsey.

Then the evidence as it stands is this: Rerdell swears that Mrs. Gibbs copied the journal and ledger. Gibbs does not swear it, but Rerdell does. That made four books. Then he got Donnelly to make another set of books with the William Smith and Dorsey accounts carried to profit and loss.

That is six books. After he had been subpoenaed by the committee he got another man to make a new set of books and leave out the William Smith and Dorsey accounts and the profit and loss account, and that makes eight books. And there we are, so far as that is concerned.

Now, gentlemen, I have come to one other view of this case. I hope that you will not forget--because I do not want to speak of it all the time--that this man Rerdell swears that he had the original letter-press copy of that letter which he says Dorsey wrote to Bosler. Do not forget that. He says he had that before he went to New York to steal the red books; do not forget that. And that he gave that testimony away; do not forget that. That he says he had it copied by Miss White, and they do not introduce Miss White to show that she copied it; do not forget that.

Do not forget, too, that he had when he was there the tabular statement in the handwriting of S. W. Dorsey.

Mr. Ingersoll. [Resuming.] Gentlemen, on page 2286 Mr. Rerdell gives the contents of a letter which he says Dorsey wrote to him the night he, Rerdell, left New York, and when he says he had the book with him. He swears, you remember, that afterwards Dorsey tore the letter up. Let me read you the letter as he says it was written:

The letter started out by stating that he did not believe the report that had been brought to him in reference to myself, and that he also believed the affidavit story to be a lie. He plead in the letter for the sake of his wife and children and himself, and his social and business relations, and the friendship that had long existed between us not to do anything for his injury; for God's sake to reconsider everything that I had done and take no steps further until he could see me. It was in that strain, simply begging me not to do anything further until he could see me.

Now, let us analyze that letter, keeping in our minds what Rerdell has sworn. Rerdell has sworn that when he went to the Albermarle Hotel he told Dorsey what he had done; that he had had the conversations with MacVeagh and James. Let me call your attention to the dispatch from Jersey City. First, Dorsey wrote to Rerdell that he did not believe the report that had been brought to him; _that had been brought to him_. He could not have used that word "brought" if Rerdell had been the bringer.

If Rerdell had made the report to him in person he could not have written to Rerdell, "I do not believe the report that has been brought to me." The use of the word "brought" shows that somebody else told him; not the person to whom he wrote. "The report." What report? There is only one answer. The report that Rerdell had been in consultation with the Government. He writes to Rerdell, "I don't believe that report that has been brought to me," and yet when he wrote it, if Rerdell's testimony is true, he knew that Rerdell had given him that very report and he knew that Rerdell would know that he, Rerdell, had told Dorsey that very thing. Second, that he, Dorsey", believed the affidavit story to be a lie. There is again in this horizon of falsehood one little cloud of truth. Rerdell had not made an affidavit. He had told James, MacVeagh, Woodward, and Clayton what you know, but he had not made any affidavit, and when he was charged, if he was, with having made an affidavit, it delighted him to have one little speck of truth, just one thing that he could honestly deny. That was the one thing. He had not yet made an affidavit. Third, Dorsey plead with him in the letter for the sake of his wife, his children, himself, his social and business relations, and the friendship that had long existed between them, not to do what? Not to do anything further. According to Rerdell, he told him in the letter he did not believe he had done anything. Rerdell swears that he wrote to him in the letter that he did not believe the report; that is, that he had yet done anything, and then wound up the letter by begging him, for God's sake, not to do anything _further_. How came he to use the word "further"? "Don't take any further steps. I know that you have not taken any step at all, but do not, I pray you, take any further steps." That letter will not hang together. Dorsey swears he never wrote it. Finally, the letter comes down to this: "I don't believe the report. I do not believe you have done anything. But, for God's sake, do not do anything more." It is like the old Scotch verdict when a man was tried for larceny. The jury found him not guilty, but stated at the end of the verdict, "We hope the defendant will never do so again."

The first part of this letter shows that Dorsey did not believe that he had done anything. The last part of it shows that he did believe he had done something and that he must not go further. No one can tell why he introduced the word "further" into this letter upon any other hypothesis. Now, I read to you, from page 2287, what Rerdell says happened at the Albermarle Hotel:

He charged me with holding interviews with Mr. James, the Postmaster-General, and the Attorney-General, and asked me what I meant by it. I told him my action was in his behalf; that I had been keeping up with the newspapers, and knowing the facts in regard to this mail business, what I had done was done in his behalf.

That is, he did not deny that he had these conversations, did not deny the report, did not deny that he had met the Attorney-General and the Postmaster-General, but said:

My action was in your behalf.

And then, according to Rerdell, after that Dorsey wrote him a letter, in which he said, "I do not believe the report," although Rerdell had made the report to him himself. May be that is the reason he did not believe it.

Now, let me read to you the conversation on his return from New York and see how it agrees with the letter. It is on page 2288:

Mr. Dorsey immediately brought up the conversation that we had had over in New York, and what I had done by going to Mr. Mac-Veagh, and asked me if I intended to ruin him. I said no, I did not; it was not my intention to ruin him; it was my intention to help him out of what I thought to be a bad difficulty.

Q. What did he say?--A. He then asked me if I had done anything further since I had left him.

Yet in the letter that he wrote him from the Albermarle Hotel he said that he did not believe the report and did not believe that he had done anything against him. The first thing he asked him when he got here was, "Have you done anything further against me?"

I said no, I had not; I had not been near Mr. MacVeagh. He then says, "Well, how shall we get out of this?" I says. "Mr. Dorsey, I will do anything that I can except to commit perjury."

A very natural remark for Mr. Rerdell to make. He would do anything but that. That testimony shows that Dorsey never wrote the letter which Rerdell says he did write from New York. That testimony shows that they did not have the conversation in New York that Rerdell says they had.

That testimony shows that they did have exactly the conversation which Mr. Dorsey swears they had.

Now, I come, gentlemen, to the affidavit of June 20,1881. I would like the letter of July 5, 1882, which is on page 3733.

You understand this affidavit was made in consequence of the conversation, as he says, that he had with Dorsey after Dorsey came back from New York, in which he said he would do anything except commit perjury, and when Dorsey told him, "Damn it, what does that amount to when a friend is involved? I would not hesitate a moment." Consequently he swears that he made up his mind for the sake of friendship to swear to a lie for Mr. Dorsey. That is what he says now. On the 5th of July, 1882, while we were in the midst of the other trial, and when Mr.

Rerdell, as he says, contemplated going over to the Government, and when he would not put evidence in our hands against himself, he wrote this letter:

July 5, 1882.

Senator: What I am going to say here may surprise you, while, judging from certain circumstances that to me are easily to be seen, you may not be taken by surprise.

To commence with this, it will be necessary to go back about a year to the time when, looking forward to the inevitable result of the star-route matters--I started to put myself in accord with the Government. At that time I had no thought of being included in any prosecution or indictment, supposing that as an agent I could not be held criminally responsible. Had I for one moment thought it possible nothing could have changed my mind, even anxious as I was to benefit you. The consequence was, I listened to Bosler and did what I will ever regret. First, because of the unenviable notoriety given me in consequence of doing what he persuaded me to do.

Who persuaded him? Mr. Bosler. He writes that on the 5th of July, 1882, when, as he said, he had made up his mind to go over to the Government, and when he would not willingly put a club in our hands with which to dash out his brains.

Second, because, let this case go as it may, I am still left under a cloud--That is a pitiable statement. That man under a cloud!--both with your friends and acquaintances, and the public generally.

Here comes, gentlemen, the blossom and flower of this paragraph:

And that, too, almost penniless.

Then the letter goes on:

These are stern facts, and cannot be ignored, while had I continued acting with the Government my reputation would have been clear, and no doubt been appointed to a good position.

The Government must have promised the gentleman an office when he went, in June, 1881, to Woodward and to Clayton and to the Attorney-General and to the Postmaster-General. According to this letter, among other things he was to have an office, the steamboat route was to be reinstated, the Jennings' claim was to be allowed, his father-in law was to get a clerkship, and according to this letter he also was to have a position. That is civil service reform! What does he say?

At least I have every reason to believe such would have been the result.

He would have had an office, he has every reason to believe. Why? They must have promised it to him.

This now brings us to the present time. I have an opportunity to redeem myself, and think it best to do so, as by so doing I can be entirely relieved of the indictment.

The Government then must have promised him in 1882 that the indictment should be dismissed as against him. Is it possible that he would tell a lie, gentlemen? Is it possible the prosecution will say that he lied on the 13th of July, 1882, but in 1883, having met with a change of heart, he told the truth? No.

In taking this step let me say this: It is the result of much thought and also of preparation.

I think so. The preparation of several papers.

I have realized the fact that all you and Bosler desired was to use me, and when no longer needed I could go to the devil.

Well, I think that is where he has gone.

Therefore I have concluded to be used no longer, and propose to look out for myself.

To-day I am putting things in order, so as to commence right tomorrow.

I regret this on your family's account, but I too have a family, and owe it to them to put myself right.

You see, gentlemen, he wanted to leave an unspotted reputation to his children.

I deem it as being due to you that I should give you notice of my intention. Very truly,

M. C. RERDELL.

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