District-AttorneyStimson，ofNewYork，assistedbyDenison，Frankfurter，Wise，andotheremployeesoftheDepartmentofJustice，tookchargeofthecase，andcarriedonbothcivilandcriminalproceedings。ThetrialintheactionagainsttheSugarTrust，fortherecoveryofdutiesonthecargoofsugar，whichwasbeingsentoverthescalesatthetimeofthediscoveryofthesteelspringbyParr，wasbegunin1908；judgmentwasrenderedagainstthedefendantsonMarch5，1909，thedayafterIleftoffice。OverfourmilliondollarswererecoveredandpaidbackintotheUnitedStatesTreasurybythesugarcompanieswhichhadperpetratedthevariousformsoffraud。
ThesefraudswereunearthedbyParr，Loeb，Stimson，Frankfurter，andtheothermenmentionedandtheirassociates，anditwastothemthatthepeopleowedtherefundingofthehugesumofmoneymentioned。WehadalreadysecuredheavyfinesfromtheSugarTrust，andfromvariousbigrailways，andprivateindividuals，suchasEdwinEarle，forunlawfulrebates。Inthecaseofthechiefoffender，theAmericanSugarRefiningCompanytheSugarTrust，criminalprosecutionswerecarriedonagainsteverylivingmanwhosepositionwassuchthathewouldnaturallyknowaboutthefraud。Allofthemwereindicted，andthebiggestandmostresponsibleoneswereconvicted。Theevidenceshowedthatthepresidentofthecompany，HenryO。Havemeyer，virtuallyrantheentirecompany，andwasresponsibleforallthedetailsofthemanagement。Hediedtwoweeksafterthefraudwasdiscovered，justasproceedingswerebeingbegun。Nexttohiminimportancewasthesecretaryandtreasurer，CharlesR。Heike，whowasconvicted。VariousotherofficialsandemployeesoftheTrust，andvariousGovernmentemployees，wereindicted，andmostofthemconvicted。ErnestW。Gerbracht，thesuperintendentofoneoftherefineries，wasconvicted，buthissentencewascommutedtoashortjailimprisonment，becausehebecameaGovernmentwitnessandgreatlyassistedtheGovernmentinthesuits。
Heike’ssentencewascommutedsoastoexcusehimfromgoingtothepenitentiary；justasthepenitentiarysentenceofMorse，thebigNewYorkbanker，whowasconvictedofgrossfraudandmisapplicationoffunds，wascommuted。BothcommutationsweregrantedlongafterIleftoffice。Ineachcasethecommutationwasgrantedbecause，aswasstated，oftheprisoner’sageandstateofhealth。InMorse’scasethePresidentoriginallyrefusedtherequest，sayingthatMorsehadexhibited“fraudulentandcriminaldisregardofthetrustimposeduponhim。”that“hewasentirelyunscrupulousastothemethodsheadopted。”and“thatheseemedattimestobeabsolutelyheartlesswithregardtotheconsequencestoothers，andheshowedgreatshrewdnessinobtaininglargesumsofmoneyfromthebankwithoutadequatesecurityandwithoutmakinghimselfpersonallyliabletherefor。”ThetwocasesmaybeconsideredinconnectionwiththeannouncementinthepublicpressthatonMay17，1913，thePresidentcommutedthesentenceofLewisA。Banks，whowasservingaverylongtermpenitentiarysentenceforanattackonagirlintheIndianTerritory；“thereasonforthecommutationwhichissetforthinthepressbeingthat’Banksisinpoorhealth。’“
Itisnoeasymattertobalancetheclaimsofjusticeandmercyinsuchcases。Inthesethreecases，ofallofwhichIhadpersonalcognizance，Idisagreedradicallywiththeviewsmysuccessorstook，andwiththeviewswhichmanyrespectablementookwhointheseandsimilarcases，bothwhileIwasinofficeandafterward，urgedmetoshow，ortoaskotherstoshow，clemency。Itthenseemedtome，anditnowseemstome，thatsuchclemencyisfromthelargerstandpointagrosswrongtothemenandwomenofthecountry。
Oneoftheformerspecialassistantsofthedistrict-attorney，Mr。W。