Ward Hunt

“ 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 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. ”

“ It is on its face fragmentary and imperfect, and it moreover contains items not within the scope of the liability of surety on whose bond the suit was brought. We assume that under the act of 1797, which alone makes such a transcript evidence, the transcript must contain, 1st, all the proceedings; 2d, a decision either of allowance or disallowance of all claims to credit, which have been submitted to the accounting officers; 3d, debits manifestly and clearly not within the scope of the account settled and adjusted. ”

“ The suggestion that the act is applicable to a defaulting principal, and not a surety, is not pressed and need not be considered.
The objection that the reports were fragmentary and incomplete is not sustained by the 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. ”

“ It is unimportant that the unproduced settlement resulted in a credit. There are debits in it, as appears by the result being a 'balance,' and the mischief is the same whether debits be unjustly charged, or credits be unjustly withheld.
2. In the instance cited on p. 209, from report No. 5688, the collector had claimed credit for large disbursements on account of contingent expenses. Portions of these were allowed in gross, and other portions rejected, and still other portions are not specially either allowed or rejected. ”

“ The items in these reports are manifestly made up from statements and details of the daily business furnished by the collector. They are necessarily condensed when carried to a ledger account, and the results of many items or of some considerable period of time, may be stated in a briefer from than they stood upon the original entries. The means of particular information are open to either party. We see no objection on this ground to the evidence now presented, and are of the opinion that there was error in its exclusion. ”

“ Statement of the case.
Amount brought forward, $1,378 21 $39,507 These bills are chargeable in account for building new marine hospital [ which is now being
stated in the Auditor's Office] , (red) .
Add amount paid, two bills, New Orleans Republican,
advertising unclaimed goods; must
be paid out of (No. 7, 700 proceeds of sales, ( " 11, 580
1,280 Add amount paid D. W. Noble's bill, subscription to
daily New Orleans Herald,...... 5 Add amount paid J. Beardue's bill, subscription
to N. O. Cornell, Bulletin,... 12
17 [ Payable out of official emol'ts] , (red) . ”

“ JUDGMENT REVERSED, AND A NEW TRIAL ORDERED.
1 1 Stat. at Large, 512.*64 376 37*386 amount of warrant No. 3152, in favor of the treasurer, dated September 30th,
1844,...........................83,164 commission on $127,805.82 [*$127,816.22] at one per cent., ...................... 1,278 06*1,278 balance due the United States, . . 43,662 *
$172,802 'TREASURY DEPARTMENT,
FIRST AUDITOR'S OFFICE, June 19th, 1845.
'Examined and stated by—
(Signed) 'J. COLGATE.'
'COMPTROLLER'S OFFICE, July 21st, 1845.
(Signed) 'J. BARTRAM WORTH.'
W. A. W.
[Statement of Differences.] ”