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THE CAPE SABLE COMPANY'S CASE. 647
the 31st of December, 1823. The only objection to this part of
the claim is, that no vouchers are exhibited to sustain it
He next claims for amount of a draft supposed to have been
drawn by the claimant on Alexander Mitchell^ in favour of Richard
Caton, at six months, for $2, 500; which is charged to him in day-
book, folio 93. The books appear to have been made up some
time after the transactions recorded had taken place; and by an
accountant who does not seem to have had any personal know-
ledge of the affairs of the company. And immediately after the
entry, the accountant adds this memorandum. 'There is some
doubt as to the correctness of the dft. of $2, 500 being ch'd as
above; but neither Mr. C. nor Mr. M. seem to be prepared to ex-
plain the transaction; therefore, it is deemed advisable to make
this entry for the present, with the advice of Mr. C., to be investi-
gated in future. ' As the proposed investigation has never taken
place, and as no explanation has been made to the auditor, it
is submitted, that the claimant is entitled to be relieved from this
charge.
The third error charged is for the amount of Smiling and
Mason's acceptances of the claimant's drafts for $940 and $650,
entered in day-book, folio 69; which is supposed to be a double
entry for the proceeds of the first acceptance, entered in folio
23, for$931; and of the second entered in folio 25, $518 10.
The auditor thinks those entries relate to the same transactions.
But in folio 22, there is a cross entry for the proceeds of the first
acceptance; and in folio 25, there is a cross entry for the proceeds
of the second acceptance; which neutralize the former entries in
folios 23 and 25, and leave the claimant chargeable only with the
nominal amount of the acceptances as charged in folio 69. The
transaction appears to be as follows. The company had consigned
a parcel of alum to Snelling and Mason of New York; and, in
anticipation of sales, the claimant drew the bills in question on
Snelling and Mason in favour of Alexander Mitchell; who dis-
counted the same, and remitted certain sums, as the proceeds
thereof, to the claimant at Philadelphia, with the sum so remitted
he is chargeable, but with nothing more. The auditor, therefore,
thinks the error consists in charging the claimant with the nominal
amount of his drafts, $1, 590, instead of the sums remitted to him
as the proceeds thereof, $1, 449 10.
The fourth error is for amount of account of I. and A. and W.
B. Post, $195 51; as of the 9th of December, 1820, charged in
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