Horace Gray

“ Trial by jury in the courts of the United States is a trial presided over by a judge, with authority, not only to rule upon objections to evidence, and to instruct the jury upon the law, but also, when in his judgment the due administration of justice requires it, to aid the jury by explaining and commenting upon the testimony, and even giving them his opinion upon questions of fact, provided only he submits those questions to their determination. ”

“ The only witness called by the United States was an internal revenue agent, who testified that in November, 1879, he examined the defendant's books and accounts, the defendant giving him every facility that he desired; and that the result of his examination showed that the gross amount of the tax for the period in question was $85,532.60, and that, deducting an overpayment of $4,890.80 in 1869 on the 'renewalfund,' (which the commissioner of internal revenue had since held not to be taxable) , and deducting also the payment of $39,797.61 in 1868, there was $40,844.19 still due ”

“ The burden is thus cast upon the plaintiff to repel the presumption by evidence that the assessment was erroneous; and, in view of the circumstances, the evidence should be such as to satisfy the mind fully in this respect.' 'Whether the government has proved mistake by the testimony of the witness referred to (there is no other testimony tending to prove it) is for you to determine. ”