Show Mason turned abruptly “Go bqck properties In the county Including to Barnsfleld” he Bald “and take his plants and improvements bonds at par for the taxes Mr Parks to be hereafter made In six months will accompany you and write Into they will be worth a hundred and the tax receipts that these taxes are twenty” I looked carefully at the bonds They paid In full by the delivery to you of the bonds setting out the number and were in the usual form of such securi denomination as you receive them ties printed cm paper with come Give Barnsfleld the receipts and s'dcture on the back of a huge cop-back to me” Tot tipped over pouring out a - u 0f The man was aghast “Wbyy were of pieces They g0id he said "you cannot mean tb t r®l8sue of the Empire Copper would be a damned fool to d(that company limited to a million dollars tea thou and in denominations The county would be losing of one thousand sand dollars to take the bonds— At- - J mailed at the confidence of Barns-Pfield There were exactly t of these in the pack He bad pinned ’Obey me” said Randolph Mason and he turned back to the window them up for Balduc “A11 right" said the big fellow Barnsfleld the bundle of seWhat you say curities with patted "you’re the doctor his fat hand 'There are goes but it certainly does sound damn the bonds” he said "now give me fool" the tax receipts signed by you as I wept with him to Barnsfleld We treasurer” the walked street crossed Balduc took a big leather in under a gigantic granite arch and from his coat and handed me the took a steel cage to the I wrote Into them "Paid floor A limp youth led us to the tax receipts this by the delivery to the treascopper magnate in a wing of the build- urer day of Huron county of t Barnsfleld was ing above Broadway bonds of the Empire Copper company Inclined a little to display in his setThere was a silk Oriental rug numbered three hundred and fifty to ting three inhundred and on the floor on the walls were Then Balduo signed them with here and there a gross clusive" imitation of a master Barnsfleld evi- and handed them over to Barnsfleld He in a pigeonplaced the package dently took his art as prescribed by the foreign agents The only table In hole of his desk and came up from The chill in the room was a huge piece of shining behind it transfigured mahogany heavy with carvings in the air was gone the bidden atrocious taste the sort of thing which were melted the fogs were the full pocket gets when It leaves its golden in the sun He had not imselection to the dealer Behind it was agined that the thing could be done so Barnsfleld I got the Impression of easily He had lookedfor long wrangsomething cold and pudgy when I ling delays a siege It was like the answer to prayer put into one’s hands looked at him A like impression One awaits the spectator before the glass while they were still clasped ought to go wreathed In smiles when box at the end of the line in the Naevents waited at one’s beck bo courtional Aquarium at Naples— a' teously thing in a nest of weeds He chortled softly in his throat He was a tall man fattened out of shape fat crowding his eyes hack dis- when he was well back into bis chair tending his jowls sagging his chin and beamed on us then he talked v Copyright by Kdward J I knew that Jean Balduo was from the far north the moment Pietro brought him in from the door There is a air of the provinces on all those who come from there Into New York The smartest tailors the most Parisian modistes cannot dislodge it It Is the atmosphere of his own land minted into the man lying I deeper than the cut of his coat put Jean Balduc up In British America — his big lank hard body belonged In the open a rugged roomy primeval His light blue eyes were from open remote spruce forests reflected on the t His hair was glimmering which the French carthat ried for violent contrast Into the white north His manner and speech were abrupt and direct He demanded an audience with RanI tried first to get a dolph Mason little history out of the big fellow from which to determine the advisabilof I got only a such audience an ity few craggy fragments He had come to New York to even up a score with Barnsfleld the copper emperor on Broadway He wished to get at the man within of the law if such thing was possible If not he knew another way very common In his country and direct — and if ifot productive of monetary results at least the balm of Gilead to one's injured sensibilities He had some other business to settle with Barnsfleld (not his own affair) which would require and truce flags but when that was cleaned up and ended it would be the Indian cheek on the stock of the Winchester and all white flags down I took him to Randolph Mason and he told his story walking up and down the length of the room and driving now and then his clenched right hand into the palm of his left for emphasis lie was from Huron county on the south shore of Lake Superior Earlier he hrfd come from the Jacques Cartier He had been a river in the Dominion factor In the affairs of Huron county he knew every man woman and child In it every tract of land every nook and corner of it Three years before he had made a canvass of the county for treas- the purlieus urer and got it with a majority to spare He had gained too the goodwill of the people their confidence and their hospitable friendship Then like the locusts of Biblical record came the emissaries of Barnsfleld to purchase the mineral rights under all the lands In the county It was not known that there was any copper in Huron county Indeed eminent geologists and practical prospectors had long agreed that the counThese emissaries of ty was barren Barnsfleld explained that he was not misled about the sterility of the land He knew that he was paying out good for money worthless rock clay and but his plan was to corrupt gravel the prospecting engineer of the Great Lakes Railroad company — have him secretly report to the company the existence of copper In this county Then he Darnsfield would come forward and offer to transfer to the railroad the entire mineral rights of the county provided the company would build a line through it to his wharf at Plymouth on the south shore of Lake Superior This would enable him to load ore from the known copper regions directly on cars from and at Plymouth tho lake boats shorten the haul to his market by two undred miles This story was gladly swallowed by he natives They hoped for the conias ng of a railroad into the county he advent of a sort of commercial lesslah Once or more they had otod largo bond subscriptions to lure n su(h an enterprise but it was of Lake Superior remained tho o avail nly path or commerce In a few months these agents had btalned the mineral rights of almost A few he entire county long tho lake held out against them nd finally after exhausting their Barnsfleld’s men came to Jean ialduc for assistance They explained were blocking hat these he prosperity of the whole people 'ho only chance of an iron highway out o the south was being elbowed Balduc said he would go to these aen and induce them to join in tho ale if he were assured from that the railroad plan would They took him to ie carried through He had and to Barnsfleld Juluth mouth He he plan from Barnsfield’s rasl shown maps and profiles of the route elaborate plans and iroiosod of a great wharf and pedifleations enrphouses which Barnsfleld expected i when the o build at Plymouth for an addition came drawings o t ie town —indeed all the paper Balduc was for a city to the engineer of the Great akes Railroad company and read his report talked very frankly His Barnsfleld He would plan was not philanthropic from get back his money in a year rates from the lessened shipping the lakes At present his ore was atmean would metcy of one line a rival and a fair tariff it would coinpciltlnn a of Plymouth tiake his town center on tho lake and this He profits to hlm luge Clod did not want Jean Balduc’a assistance for mere i He waa quite willing to pay a thousand dollars for each whom Balduo could induce to sell the money to be paid when his deeds were made to the railroad comThe strength of the plan lay pany in having the entire county In shape for direct transfer to the Great Lakes railroad So large a bait could not fall of success nor was there any moral wrong In foisting these worthless mineral rights on the company The directors of It were notorious land thieves a was due them Jean Balduc was convinced and elated He would gladly have lent his aid to the scheme without compensation out of interest in the people of the county but here was Darnsfield about to reap enormous' sums from the venture and he might as well have the money which was offered Barnsfleld They agreed then that should pay him one thousand dollars for every who made a deed for the mineral rights under his land the money to be paid when the transfer wras made by Barnsfleld to the Great Lakes Railroad company There were of these men Balduc’8 popularity the reputation he had established with the people and his prestige as county treasurer He went gave weight to his words back to his people assured them that he had investigated Barnsfield’s plan and that it would certainly be carried out He had seen the very surveys for the road the estimates profiles Finally he secured the deeds of nineteen of these recalcitrant The others could not be Induced to sell Barnsfleld marked their names off his list expressed himself satisfied with the matter and put all his deeds to record The county now at the gateway of its fortunes rejoiced A great mass meeting was held In the court house a vote of thanks was awarded Jean Balduc he was carried to his home on the shoulders of his were fellows admiring burned on the hills horses were raded the local papers ran their election roosters and eagles Then came the gray morning and the gradual rising of the sun The vanished minions of Barnsfleld Months passed and no engineer of the Great Lakes railroad sighted his No carts transit into" Huron county were trundled across her rivers no Italian came to make a footpath for the iron beast but Instead a little man in spectacles arrived from Marquette and staked out a shipping wharf for the Lake Shore at Plymouth To Inquiries he Steamship company replied that Barnsfleld wished to take the copper out of Huron county and the steamship company must have a wharf from which to load It Copper! The county sat literally with its jaws this merely another But agape was not subterfuge of Barnsfleld? A little later a superintendent from the regular mining came with workmen and region covered the strata It was copper The whole territory! county richer than the Indies! Jean Balduc stopped here in his narrative drew down the muscles of his face until his eyes narrowed to He crushed and ground rale silts the flaps of hi3 coat pockets In his big hands Ills mind was evidently crammed with Incidents — vivid crowdA flood of indignation ing Incidents: He was poured over Jean Balduc cursed waking and sleeping as with Even Barnsfleld a Roman anathema chucklirg in his den In New York He would pay the ningoaded him eteen thousand dollars when the deeds were transferred to the Great Lakes Railroad company— if he were living then Jean Exile was the only solution to close up his Balduc determined fairs as treasurer of tho county come Barnsfleld York collect from to New t thousand dollars the which he owed Huron county for taxes on his mineral rights transfer it to the county and then settle his own affair with Barnsfleld After that If he got away he would go back to the Jacques Cartier river but he would likely not get away "Have you seen Barnsfleld?" said Mason Randolph “Yes” replied the man “I went to him yesterday to collect these taxes and he tried to beat me even on that He was hard up he said bad no ready money but he would give me bonds of tho Empire Copper company if I would take these bonds at par and turn over the tax receipts to him I refused and he asked me to come back today at one o'clock” Mason turned to me Randolph "What are these bonds worth?” he said ‘They are not listed on the stock exchange” I answered “but there Is a curb market for them cents” at I admired with discrete and evasive Balduc said nothing and generalities finally we went In to dinner I had not seen its like except at ThanksgivA ing in a New England on his golden back in a huge turkey platter a saddle of mutton trussed fowls food enough for a ship’s crew plied hot and steaming on the biggest table In New York We sat down and Barnsfleld put his hands on the tablecloth closed his puffy eyes and made ready to Invoke a blessing on his house Jean Balduc spoke then “Mr Barnsfleld" he said "I am sick” Barnsfleld sprang up got a decanter of brandy from a sideboard and set it down by Balduc ’There" he said "that’ll fix you" "No" said Balduc "nothing will do me any good but to get outside in the air" Barnsfleld "Come right started toward a door here” he said "on this balcony” Balduc got up then "No" he said "I will go out Into the street with Mr Parks but before I go I want to hand you this six hundred dollars that owe you" and he took a roll of bills from his waistcoat pocket and laid them on the tablecloth Barnsfleld saw instantly that some on Huron on Barnsfleld on Balduc climax had arrived but what he did county the equities which it adjusted not know He came back and sat down the hecesslty of government which it In his chair the penalties which it evadImposed “What do you mean?" he said ed and the ancient correct accurate "I mean” replied Balduc "that I doctrine of law upon which this de- - got only nineteen tracts of land for me You six too much" Barnsfleld’s face began to pale "I don’t understand” he said "I paid the taxes to you I gave you t bonds for them and got the reI did not pay you I paid the ceipt taxes” "Yes” said Balduc "you thought you paid the taxes but you didn’t You paid me The bonds brought nineteen thousand six hundred dollars 1 give you back the six hundred now ' and our account is square" Barnsfleld got up "I paid the taxes” he said “I got the tax receipts” "No” said Balduc "taxes can 6nly be paid In money That’s the law You can't pay taxes with property Your tax receipts are not worth the payThey acknowledge ment in bonds” Barnsfleld turned to me "What’s all this rot?” he said - I got up then and walked around the table “What Mr Balduc has said” I answered "Is quite true Taxes can be paid only in money If one owing taxes delivers property to the for them he does It at his own risk He does not thereby pay his taxes If the keeps the property the other must repay the It Randolph Mason walked over to the window and stood looking out at the driving against the heavy The big northerner waited hut glass Mason remained motionless his hands behind him Finally the man took up his hat and put it on “is said “Well” he there any trail out?" A carved days of the Spanish Main wood celling from some chateau la a marble vase from SarNormandy dinia new Italian bronzes old Dutch chairs mingled with Chippendale and atrocious things In gilt tables of the empire beside colonial consoles Moorish corners with old arms rugs banners— all the indiscrims inate loot of a barbarian with you In Huron county so you owe Just nineteen thousand dollars paid me today nineteen thousand hundred which was six hundred the he out and sell them for what I could get I sold the bonds on the curb for cents on the dollar and got ty-five the cash in large hills Randolph Mason handed this money to Jean Balduo and told him to go back to the Cartier man was The river’ Jacques Was this all that puzzled and angry 's'ason could do— cause him to collect the taxes of Huron county at a loss emof some nine thousand dollars bezzle the money and hide out for the rest of his life? He could do better than that The open way of the great north was a better one He would send the money to Huron county then he would go to Barnsfleld’s little informal dinner and square the account with him I came forward then and begged Mason to explain what he meant by his plan As the matter stood Balduc could not do even as he himself suggested He could not send the money to Huron county and leave New York clear The sum he had lacked nine thousand dollars of payHe had surrendered ing the taxes and receipted for the taxeB in full t If he thousand dollars he sent back nineteen thousand would be Instantly charged with theft would of the other nine Explanations would He him avail certainly hardly be extradited and Imprisoned Mason went over to a Randolph bookcase got down a volume of Reports of the State of Michigan and sat down with it between the two of us as a tutor might do with puzzled little boys He read the case marking with his finger in the book very carefully to us I saw Instantly the Intent of his plan but he went on explaining In lucid detail the effect of it hair was light and thin brushed His eyes were smooth to bis poll dull the eyes which Victor Hugo warned against the cloudy eyes covmanned mines trenches ering with cannon shotted to the muzzle and the fuse smoking A fat hand Illuminated by a great Kafir diamond flopped about on the mahogany table He showed no apparent Interest at the arrival of Balduc but he was a bit uneasy over me His fingers wandered to an electric button the nails scratching the rim of it “Mr Barnsfleld” began Balduc "I came back about those taxes" Barnsfleld looked inquiringly at me "Yes” he said He wished to know who I was before his answers became more than monosyllabic "That’s my lawyer’s secretary” Bald "I have concluded to take Balduc your chips and whetstones They are better than nothing hut I want Mr Parks to look at them” The explanation cleared Barnsfleld’s face If Balduc was bringing Huron county up to be quietly sheared of ten thousand dollars a lawyer’s secretary merely to examine the wording bonds of the was a detail to be pleased over He dived down Into the drawers of his desk fished out a package of bonds and laid them on the table “Good five per cents” he said "secured by a mortgage on all the copper His He was glad to see Jean Balduc again pleased to meet me He was athirst for news from the copper land aching about the Inexplicable with wonder delay of the Great Lakes railroad In It was his dearest building Its line most closely cherished hope to see the citizens of Huron county wax rich from the development which he intended should be made on the south shore He hinted vaguely of Lake Superior at large good fortune which the future held for Balduc a future of which was In some esoteric he Barnsfleld He wantway the directing overlord ed a long Intimate personal talk with come that night Balduc must He with him to dine and I too he espeI had cially wished me to come found favor in his sight There would be only the three of us— his family was In Florida It would be an Informal friendly dinner I looked to see the deep fires In Jean Balduc break through but he accepted the invitation on the spot for the two of us at eight o'clock that N evening Barnsfleld lighted us to the door with smiles and there we left him kneading his pudgy hands and thankProvidence that the human game ing like no other lacked instinct to protect It We went back to the office without a word Randolph Mason looked at the bonds and then directed me to go The state accepts taxes in money only money for taxes” "It’s embezzlement of taxes” cried "If I have to repay them Barnsfleld he’ll have to go to the penitentiary!” “No” I said "it is not embezzlement of taxes It Is not any crime at all for the reason that the to collect only money is authorized He has no authority to receive property Property if delivered to him is at its owner’s peril He Is not chargeable with embezzlement if he appropriates this property to his own use nor are his bondsmen liable for it because they guarantee only a proper accounting of money which the officer receives as taxes" Barnsfleld Jumped up and started toward a little telephone at the corBalduc darted ner of the sideboard across the room smashed the teleconfronthis knuckles with and phone ed Barnsfleld "Sit down you puffy varmint” he said "Into your chair with you!” And seizing the man by the shouldhim ers he whirled around and forced him down Into his chair Balhis duc stood over him a moment lingers working with restrained savHis jaws clamped his eyes agery Then blue narrowed to a thin line of Is he courts of the Michigan clsion turned to me "Lot us go” he founded said "before I tramp the creature's The tension in Jean Balduc’s big face out of shape on the floor” body relaxed the pressure in his face We left Barnsfleld wheezing with whole ebbed He understood the his breath gone and his excitement I do not scheme to the end now fat hands wabbling about on the arms know of any emasculated language of his chair which could give the force and directIn the street Balduc took a deep He got ness of Balduc’s own words breath and shook himself like a dog slowly to his feet stretched out his t "I had to arms filled his big lungs "By God” coming out of a said "or kill him he said “you have got the fat thief get out of there” he need a slave with If you ever on the cross!” of word send to Jean steel it fingers Then he turned to me “Mr Parks” Balduc on the Jacques Cartier river” he went on “I suppose you despised and he was gone me down to the ground when I agreed I took a hansom to the Dresden for to eat with that viper hut I only wanted to get a last chance a little dinner at him to tell him what I thought of him and then to Jam his head on the For the legal principle table among his pots We will go up volved In this story see People there tonight you and I We will vs Seeley 117 Mich 263 75 show him how he has caught his own N W R 609 I will tell him legs In his A collector of taxes can resome things which he needs to hear ceive nothing but money In paybut we will not eat with him If I ment of taxes If he receive of In the were starving property In lieu thereof and apHudson bay and he came to find me propriate It to hie own use he I with a load from the company store not Is of embezzlement guilty I would eat would not eat with him and his bondsmen are not liabut I would kill him first” ble — People v Seeley supra A like Barnsfleld every parvenu collector of taxes can receive wished to point out for our admiranothing but money In payment tion all the treasures in his hideous of taxes — Miller v Wesener 45 showy palace before we went in to W Va 59 dinner The place might have been the storehouse of Kidd In the golden |