SAMUEL CHESHIRE, recalled, cross-examined--I knew Cook very well, but I could not speak to his handwriting. I am sure that when Palmer came to me he used the words, “seen or heard anything.” He did not simply ask if I had “heard anything.” On the Saturday before Cook’s death I dined with Palmer and Mr. Smith. Cook was expected to dine also, but he was too ill. Palmer said he must call in Bamford. * * * * * [Sidenote: G. Herring] GEORGE HERRING--I knew Mr. Cook. I was at Shrewsbury Races last November, staying at the Raven, and saw Cook each day. I saw him with money on the Wednesday. He was counting up a lot of Bank of England and other notes. I could not say how many there were, but there were a considerable number. He showed me his betting book, containing entries of bets made at the races. On Monday, 19th November, I received a letter from Palmer asking me to call upon him at 7 Beaufort Buildings at half-past two that day. I called, and he said he wished to see me about settling Cook’s account, as the physician had advised Cook not to go out that day, it being damp. Palmer had a paper in his hand, and read out from it a number of items which he asked me to take down. I did so, and I have here the list I made. He said--“Receive of Ingham, £350; Barr, £300; Green, £140; Morris, £200; Nelson, £30; pay yourself £6 and Shelley £30.” I said that made it £984, and he said--“That is what Cook makes it; if I give you £16 it will make £1000; out of that pay yourself for my bill.” I said, “I know no difference between the two bills”; he said, “Pay Padwick £550 and Pratt £450, making £1000.” He asked me to send cheque for the last two at once. I refused to do so, as I had not received the money. He wished me particularly to pay Pratt the £450, as he said it was for a bill or joint-bill of sale on the mare. I had an account of £45 against Palmer, while he had one of £40 against me. He settled this £5, along with the £16 to make up the £1000 previously spoken to, by a Bank of England £50 note. I do not know the number of the note. Before he left he pressed me to send the cheques to Pratt and Padwick immediately before the closing of the bank. He said, “When you have settled this account write down word to either me or Cook.” I replied, “I shall certainly write to Mr. Cook,” because I thought I was settling Mr. Cook’s account. He said, “It does not matter which.” I asked him if I addressed the letter, “Mr. Cook, Palmer, Rugeley, would that be correct,” and he said “yes.” I received all the money at Tattersall’s on Cook’s account, except £110 of Mr. Morris, who only paid £90 instead of £200. I sent a cheque for £450 to Pratt from Tattersall’s. I wrote a letter to Cook from Tattersall’s. The next day I received a telegraphic message, which I gave to Captain Hatton on the coroner’s inquest. In consequence of this message I wrote a letter the same day to Cook.