John McLean

“ They consider that the statement in the bill of exceptions, that the transcript offered in evidence purported to be a 'copy from the books and proceedings of the treasury,' as merely descriptive of the paper, and cannot cure the defect in the certificate. ”

“ The auditor certifies that the foregoing 'transcripts are true copies of the originals on file in his office.' It is the certificate of the auditor, and the seal of the department, which make the transcript evidence. If either be omitted, whatever the transcript may purport upon its face, it is not evidence.
Where copies are made evidence by statute, the mode of authentication required must be strictly pursued. The legislature may establish new rules of evidence, in derogation of the common law, but the judicial power is limited to the rule laid down. ”

“ By the act of congress of the 3d March 1795, the comptroller of the treasury was authorized to issue a notification to any person who had received moneys for which he is accountable to the United States, fixing a reasonable time within which vouchers for the expenditures of such moneys shall be returned; and if default be made, costs are to be charged against the delinquent, whether in a suit judgment be given for or against him.
In the same act, a revision by the comptroller of the settlement made by the auditor, is authorized ”