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This statute proceeds upon the theory that | condensed when carried to a ledger account, and the officers of the United States shall make up the results of many items or of some considera212*] the account of every revenue officer, that ble period of time, may be stated in a briefer it shall adjust the same on its books, and that form than they stood upon the original entries. the account thus stated and adjusted shall stand The means of particular information are open as and for the sum for which such officer shall be to either party. We see no objection on this liable to the Government. This, no doubt, is ground to the evidence now presented, and are subject to correction by such competent evidence of the opinion that there was error in its excluas may be produced. In other words, the state- sion. ment is prima facie evidence only, not absolute and conclusive.

In furtherance of this idea it is the duty of the Comptroller at once to institute suit for the recovery of the balance thus found and stated. A second result, and one indispensable to the existence of the theory, is, that the books shall be evidence of the truth of the amounts thus stated and declared to be due to the United States. The Act, therefore, provides that a transcript from these books and proceedings shall be admitted in evidence, and that, thereupon, the court is authorized to proceed to judgment and execution.

In the present case "copies of the report of the first auditor," numbered respectively 5,688, etc., and eight in number, were offered in evidence. The bill of exceptions states that no objection was made to the manner in which they were certified.

The suggestion that the Act is applicable to a defaulting principal only, and not to a surety, is not pressed and need not be considered.

The objection that the reports were frag

There was error also in excluding the evidence of the accounts rendered by Barrett, the principal. They seem to be complete, not partial or fragmentary, as alleged, and being statements made by him to the Government in the performance of his official duty, they are evidence against the party making them not only, but his sureties as well, and against third persons in privity with him. The authorities place the rule upon the grounds: 1, that the entries made are against the interest of the party making them; and 2, that a surety is bound by the acts and declarations of his principal, [*214 being within the scope of the business, as a part of the res gesta. 1 Phil. Ev., 4th Am. ed., p. 307, and note, also, pp. 525, 526; Plaxton v. Dare, 10 Barn. & C., 17; Middleton v. Melton, 10 Barn. & C., 317.

The judgment must be reversed and a new trial had.

mentary and incomplete is not sustained by the THE WESTERN UNION TELEGRAPH COM

PANY, Plff. in Err.,

v.

CHARLES EYSER.

(See S. C., 19 Wall., 419-433.)

Supersedeas bond-writ of error, when filed.

1872, the supersedeas bond may be executed within
1. Under the 11th section of the Act of June 1,
sixty days after the rendition of the judgment, and
later, with the permission of the designated judge.
2. The writ of error may be served at any time
before, or simultaneously with, the filing of the
bond.
[No. 665.]

facts. As presented in the record each report is complete and perfect in itself. Each report contains all upon the subject during the time that it purports to represent. In the aggregate they cover the whole period of Barrett's service. The statute says that a transcript from the books shall be admitted as evidence. A transcript or a transcribing is substantially a copy. A copy from the books, and not of the books, shall be admissible in evidence. An extract from the books, a portion of the books, when authenticated to be a copy, may be given in evidence. While a garbled statement is not evidence, or a mutilated statement, wherein the debits shall be presented and the credits suppressed, or perhaps a statement of results Submitted Dec. 12, 1873. Decided Dec. 15, 1873. 213*] *only, it still seems to be clear that it is not necessary that every account with an individual, and all of every account, shall be transcribed as a condition of the admissibility of any one account. The statement presented should be complete in itself, perfect for what it purports to represent, and give both sides of the account as the same stands upon the books. Gratiot v. U. S., 15 Pet., 356, 370; Hoyt v. U. S., 10 How., 109, 132; U. S. v. Eckford, 1 How., 250.

Nor is the objection, that the reports charge Barrett with gross sums and with balances without giving details, sustained by the facts. The reports are made up with much particularity, and give the items on each side of the account. It is not a case of a certificate of balances merely. We are not authorized, however, to regulate the manner in which the departments shall keep their books, or to prescribe the minuteness of the detail. The items in these reports are manifestly made up from statements and details of the daily business furnished by the collector. They are necessarily

IN ERROR to the Supreme Court of the Ter

IN ERROR to the S.

The case is stated by the court.

See, also, 91 U. S. 495, 23 L. ed. 377.
Mr. J. H. Ashton, for plaintiff in error.

Mr. Justice Swayne delivered the opinion of the court:

This is an application for a writ of supersedeas or an order, to the Supreme Court of Colorado Territory, and to the District Court of the First Judicial District in and for the County of Arapaho, in that Territory, commanding that further proceedings *upon the judgment [*426 in this case be stayed pending the writ of error whereby the judgment was brought into this court for review. The judgment was affirmed by the Supreme Court of the Territory on the 6th of September, 1873. On the 8th of October following, the defendant sued out a writ of error returnable to this court. It was duly served

384

146

(10 Stat. 308) 643 (10 Stat. 576) 222 (10 Stat. 586) (10 Stat. 604)

445

628 814

Act of Sept. 4, 1841, ch. 16 (5 Stat. 455,

456) .222, 629, 645 Act of March 3, 1849, ch. 108 (9 Stat. 395) 222 Act of Sept. 9, 1850 (9 Stat. 446). 297 Act of Sept. 9, 1850 (9 Stat. 453) Act of Feb. 26, 1853 (10 Stat. 170). Act of July 22, 1854, ch. 103 Act of Aug. 4, 1854, ch. 249 Act of Aug. 5, 1854, ch. 268 Act of Feb. 10, 1855, ch. 71 Act of Feb. 12, 1855.

Act of July 2, 1864 (13 Stat. 365) 753 Act of July 2, 1864, ch. 225 (13 Stat. 375) 333 Act of March 3, 1865, ch. 86 (13 Stat. 501)

Act of Feb. 24, 1855, ch. 122 (10 Stat. 612)

512, 540 Proclamation of May 29, 1865 (13 Stat. 758) 742 Act of March 17, 1866, ch. 20 (14 Stat 9) 773 Act of Apr. 7, 1866, ch. 28 (14 Stat. 21).. 737 Act of April 9, 1866, ch. 31 (14 Stat. 27) 442 Act of June 15, 1866, ch. 124 (14 Stat. 66) 176 Act of July 13, 1866, ch. 184 (14 Stat. 98, 172) Act of July 16, Act of July 23, 206) Act of July 25, 1866, ch. 246 Act of July 26, 1866, ch. 262 Act of July 27, 1866, ch. 180 Act of July 27, 1866, ch. 288

.81, 354, 442, 479, 652, 845 1866, ch. 200 (14 Stat. 173) 403 1866, ch. 208 (14 Stat. 193

.341, 737, 738

(14 Stat. 244) 176 (14 Stat. 253) 416 (14 Stat. 300) 876 (14 Stat. 306)

69, 477, 527

Act of July 28, 1866, ch. 310 (14 Stat. 344) 159 Act of Feb. 5, 1867, ch. 28 (14 Stat. 365) 436, 446, 447, 448, 590, 654 Resolution Feb. 28, 1867, No. 30 (14 Stat. 569) 738 Act of March 2, 1867, ch. 167 (14 Stat. 535) .799, 803

354

Act of May 15, 1856, ch. 28
Act of June 3, 1856
Act of June 3, 1856, ch. 43

691, 772 (11 Stat. 9).. 582 813 (11 Stat. 20) 553, 554 (11 Stat. 21) 232 814 (11 Stat. 186) 644 814 202 (12 Stat. 126) 645 (12 Stat. 257) 531, 534 Act of Aug. 6, 1861, ch. 60 (12 Stat. 319, 374) .401, 402 Pres. Proc. of Aug. 16, 1861 (12 Stat. 1262) 531 Resolution of Apr. 25, 1862 (12 Stat. 618) 147 Act of May 20, 1862, ch. 75 (12 Stat. 392) 629 Act of June 2, 1862, ch. 93 (12 Stat. 411) 47 Act of July 1, 1862, ch. 199 (12 Stat. 465, 473) .352, 532 Act of July 1, 1862 (12 Stat. 489) 750 Pres. Proc. of July 1, 1862 (12 Stat. 1226) 533 Act of July 16, 1862, ch. 183 (12 Stat. 587) 341 Act of July 17, 1862, ch. 195 (12 Stat. 589, 592) .321, 323, 374, 742 Act of March 3, 1863, ch. 76 (12 Stat. 740) 177 Act of March 3, 1863, ch. 81 (12 Stat. 755) 442 Act of March 3, 1863, ch. 92 (12 Stat. 765, 768) .691, 772, 773 Act of March 12, 1863, ch. 120 (12 Stat. 820) .374, 533, 740, 773 Pres. Proc. of April 2, 1863 (13 Stat. 731) 531 | Proclamation of Dec. 8, 1863 (13 Stat. 737) 742 Act of March 7, 1864, ch. 20 (13 Stat. 15, 16) Proclamation of March 26, 1864 (13 Stat. 741)

Act of June 3, 1856, ch. 44
Act of Feb. 14, 1857..
Act of March 3, 1857, ch. 93
Act of Feb. 14, 1859.
Act of 1860 (12 Stat. 85).
Act of Jan. 29, 1861, ch. 20
Act of July 13, 1861, ch. 3

Act of April 19, 1864, ch. 59 (13 Stat. 47)
Act of April 29, 1864, ch. 69 (13 Stat. 60,
61)
58
Act of May 5, 1864, ch. 80 (13 Stat. 66)
553, 555
Act of June 2, 1864 (13 Stat. 95)... 583
Act of June 3, 1864, ch. 106 (13 Stat. 99-
116)
193, 194, 442, 688
Act of June 25, 1864, ch. 147 (13 Stat. 155) 738
Act of June 30, 1864, ch. 173 (13 Stat. 239,
284)

Act of June 30, 1864, ch. 186
Act of July 1, 1864. ch. 196
Act of July 2, 1864, ch. 210
351)

Preamble (1 Stat. 10) Art. 1, secs. 2, 3, 4.

Art. 1, sec. 8.

Art. 1, sec. 10.

Act of March 2, 1867, ch. 169 (14 Stat. 471)

Act, Bankrupt March 2, 1867, ch. 176 (14 Stat. 517-536)....152, 154, 274, 276, 449, 517, 521, 536, 544, 573, 577, 637, 638, 686, 690, 757 Act of March 2, 1867, ch. 184 (14 Stat. 544) 202 Act of March 2, 1867, ch. 196 (14 Stat. 558)

68, 163, 331 Proclamation of Sept. 7, 1867 (15 Stat.700) 742 Act of Feb. 10, 1868, ch. 7 (15 Stat. 34) 193 Act of June 25, 1868, ch. 71 (15 Stat. 75)

882

691, 773 Act of June 25, 1868, ch. 72 (15 Stat. 77) 341 Act of July 20, 1868, ch. 186 (15 Stat. 125, 129) ..209, 343, 474, 475 Act of March 3, 1869 (15 Stat. 406) Act of May 31, 1870, ch. 114(16 Stat. 141) 442 Act of July 7, 1870, ch. 210 (16 Stat. 189) 395 Act of July 8, 1870, ch. 203 (16 Stat. 206215) Act of July 8, 1870, ch. 230 (16 Stat. 206)

533

742

644

442 707, 710 Act of July 12, 1870, ch. 251 (16 Stat. 250) 341 Act of July 14, 1870, ch. 255 (16 Stat. 256, 261) 81, 351 Act of March 3, 1871, ch. 111 (16 Stat. 474) 257, 813 Act of March 24, 1871, ch. 2 (17 Stat. 1) 264 Act of April 20, 1871, ch. 22 (17 Stat. 13) 442 Act of March 2, 1872..

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ARGUED AND DECIDED

IN THE

SUPREME COURT

OF THE

UNITED STATES

AT

OCTOBER TERM, 1873.

Vol. 86

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