Mrs. Stewart's Money

New Yoiík, Oct. 80- How the vast fortune which the late Mrs. A. T. Stewart inherited f rom her husband raelted away in sometbing like nine years while her friend and adviser, ex-Judge Henry Hilton, grew ricüer, was told in cold figures to Surrogate Run on Monday by Charles John Mercer, the accountant, who has pored over the books all summer. He went on for houra telling wbat he found in the books. Among the heaviest of all expenses which drained away Mrs. Slewart's millions were taxes on properties in New York, Garden City, and Saratoga, together with the cost of raaintaining and improving them; personal expenses, gifts of all sorts- for she used to strew sucli trifles as furnished houses among her poor relations and friends - the cost of collecting rents, and what the lawyers scooped in. The income account was made up from rents, dividends, and sales of real estáte. During the ten months succeeding the death or her husband Mrs. Stewart settled the doctors' bilis and those for the merchant prince's great funeral. The cost of the funeral was $6;,8ul.21. She a!so distributed legacies, and gave away some furnished houses. In these ten months Mrs. Stewart is credited on the books with an expenditure of f 1,752,012 52. Her income duritig that time was $680,744.9(5. The extraordinary ac count went on from year to yeur, Mrs. Stewart sel ling tbe property ánd getting ! poor and poorer till her death. Tbe services of detectives cost her íyií4 20. In cash she gave to her relativas $400,490. SR. The total of what ere called her "extraordmary expenses" was $1,950,008.15}. Her personal expenses in the nine vears were $971,652. 25. Her cash debit was $220,667. 38 ; stable bilis were $53,963 22; house expenses, $641,197.07; bilis charged, $200,04S.22; and sundries, $9,S65.x8. There were revealed in the books the interesting facts that for her own board and the board of ex-JudgeHilton and bis family, together with sorae gnests, at the Grand Union hotel, Saratoga, which she owned, Mrs. Stewart was charged $72,726.68. Notwithstanding her great fortune Mrs. Stewart was claarged $1,339, 938 22 for interest, while the interest which she received amounted to the eomparatively petty sumof $31i,2ö0.11. Tbe debit balance against her interest was $1,087,078. 68. The con test was resumed Tuesday bef ore Surrogato Ransom. ilr. Charles J. Mercer, the expert accountant, again took the stand. He said it was not possible for hini from the books to ascertain whether all transactions in which Mrs. Stewart had been interested were there recorded. This statement and others similar to it were received under the objection of counsel for Judge Hilton. Mr. Mercer gave a long analysis of accounts in connection with the Cbambers street and Tenth street properties, and afterward testified to accounts regarding 22 to 2tf Reade street. Tbe rentáis of all showed yearly reductions from the date of Mr. Ste.vart's death to 18S3 from 8 to 40 per cent., the rentáis suddenly ceasing, some in 18S0 and others in l&Si The property at 102 Duane, 35 Amity and S4 East Ninth street, shared the same fate at other dates.