William Howard Taft,
Essgee Company of China v. United States…
“ Ct. 158, 57 L. Ed. 309, show clearly that an officer of a corporation in whose custody are its books and papers is given no right to object to the production of the corporate records because they may disclose his guilt. He does not hold them in his private capacity and is not, therefore, protected against their production or against a writ requiring him as agent of the corporation to produce them. ”
