Watkins v. United States - 76 U.S. 759 (1869)
U.S. Supreme Court
Watkins v. United States, 76 U.S. 9 Wall. 759 759 (1869)
Watkins v. United States
76 U.S. (9 Wall.) 759
1. Pleading over without reservation to a declaration adjudged good on demurrer is a waiver of the demurrer.
2. On a suit by the United States upon a marshal's official bond, the government may properly rest in the first instance, after having introduced evidence, in the form of duly certified transcripts of the adjustment of his accounts by the accounting officers of the Treasury. It need not show that the marshal had notice of the adjustment of his accounts or of the balance found against him in the transcript.
3. In order to allow a marshal in such a suit to set off a credit, it must be shown that the claim for credit has been legally presented to the accounting officers of the Treasury for their examination and been by them (except in certain cases) disallowed. And to be legally presented, the claim should be presented by items, and with the proper vouchers.
The United States brought suit in the Circuit Court for Maryland against Watkins, late marshal of the United States, and his sureties on the official bond of the said marshal. Judgment was given for the United States, and Watkins took a writ of error.