United States v. Stone,
106 U.S. 525 (1882)

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U.S. Supreme Court

United States v. Stone, 106 U.S. 525 (1882)

United States v. Stone

Decided December 4, 1882

106 U.S. 525


1. Where nil debet is pleaded, it is not error to strike out a notice of special matter to be given in evidence, where evidence of such matter is admissible under the plea.

2. In a suit by the United States upon the official bond of a collector of internal revenue, transcripts from the books of the Treasury Department of his accounts, containing the usual items and showing the balances between the debits and credits, were put in evidence by the plaintiff. Held that the papers, being in proper form and duly certified, are admissible, and an objection disclosed only by comparing them with other transcripts offered by him lies not to the competency of the evidence, but to its effect.

3. Where he served for two successive terms, his sureties under his second appointment are liable for taxes which he, during his service thereunder, collected upon assessment rolls received during the first term, and for moneys or stamps remaining on hand at the expiration of that term.

4. Although the transcripts are evidence of the amount, date, and manner of the officer's indebtedness, his sureties may, by other Treasury transcripts, show that his default, in whole or in part, occurred during his first term, that

credits were applied on a prior account, although they belonged to subsequent accounts, and that to the latter debits were improperly transferred.

5. It is not a valid objection to the introduction of the transcripts offered by the sureties that they do not on their face establish errors in the adjustment upon which the plaintiff relies, but require further evidence. The failure to produce such evidence furnishes ground only for their ultimate exclusion or for an instruction to the jury as to their effect.

Page 106 U. S. 526

The facts are stated in the opinion of the Court.

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