Michael Devine, a merchant tailor, and his partner, Arthur Ronan, are indicted for grand larceny in the second degree. The firm presented a false statement of its financial condition to G. W. Bernstein and Company and, on the basis of that statement, Bernstein & Co. shipped goods worth $439 from Philadelphia to the office of Devine and Ronan in New York. Devine and Ronan subsequently went into bankruptcy and the deceptive character of the financial statement was revealed. One partner, Arthur Ronan, subsequently committed suicide and the second partner, Michael Devine, pleaded guilty to second-degree grand larceny. The judge, after hearing a plea for leniency from the defense, adopted the recommendation of the district-attorney that the defendant serve thirty days in the City Prison.