United States Supreme Court Cases & Opinions

U.S. Supreme Court

United States v. Hunt, 105 U.S. 183 (1881)

United States v. Hunt

105 U.S. 183

Syllabus

1. In a suit upon the official bond of A. approved July 19, 1866, on which day he entered upon duty as collector of internal revenue, and continued therein until May 23, 1867, the United States offered in evidence a duly certified Treasury transcript of his accounts. The defendants objected to the evidence on the ground that the bond related solely to his second term of office, and that the balance shown by the transcript was the result of transactions which occurred during his first and second terms, and after the appointment and qualification of his successor. In support of the objection, the defendants produced the bond of his successor, approved April 29, 1867. Held that it was irregular to permit the defendants, in support of their objections, to put in evidence going to the merits of their defense, and that the bond did not show when A.'s successor entered upon duty. 2. That the transcript was admissible, inasmuch as it is entirely consistent with the description of the assessment lists of dates prior to July, 1866, and of those subsequent to May 23, 1867, that the taxes were actually received by him during his second term, and were it otherwise, the objectionable items could, on mere inspection, be excluded from the account.

Page 105 U. S. 184

2. Receipts signed by A. for the aggregate amount of the alphabetical lists, although the latter show in detail the names of persons assessed and the amount severally due from each, are competent evidence for the United States, as is also the original statement signed by him, showing the amounts collected and the amounts abated as uncollectible during the month, and those collected May 18, 1867.

The case is stated in the opinion of the Court.