Yesterday the trial of Rehm, Hoyt and Hesing took place in the Federal Court building. There were three indictments against A. C. Hesing. The main indictment accused him of having conspired with Rehm and Hoyt to defraud the Government of brandy taxes. The other indictments were against Hesing as being a distiller. Hessing's position was made clear at yesterday's proceedings. The indictment which accused Hesing of having taken part in a conspiracy to bribe tax officials and to put up an organization aiming at tax fraud was dropped.

Except for passing of the sentence, the legal proceedings against A. C. Hesing are thus at an end. That the prosecuting attorney dropped the main indictment to try A. C. Hesing on the same charges as the other distillers is the best proof that Hesing has taken no part in the bribing of tax officials.

The connection of Mr. Hesing with the tax fraud is solely due to the fact that he has always been ready to stand by his friends, when they needed his help. Out of pure friendship he guaranteed some years ago the obligations of a few distillers and signed the bonds required by the Government. For this risk, which was considerable at the time, the distillers gave him a part of their net profit and only in so far as this made him appear as a participant, did he become involved in this unfortunate affair. The moneys advanced to him occasionally by a few distillers to meet the election expenses, might have come partly from the profit of the brandy distillers, but it did not occur to him, to refuse on such suppositions, moneys given for general political purposes.

Anyone who is acquainted with Mr. Hesing knows that in his long political life he has made great contributions to party purposes. If now, reasons of friendship have made him appear as a participant in the 3conduct of his business partners, it must be remembered that, the indictment charging criminal intention having been dropped, he has been freed from reproach of unethical motives.