by John Marshall Harlan

“ The interests of persons compelled, under the revenue laws, to furnish information as to their private business affairs would often be seriously affected if the disclosures so made were not properly guarded. Besides, great confusion might arise in the business of the department if the Secretary allowed the use of records and papers in the custody of collectors to depend upon the discretion or judgment of subordinates. ”

“ In consequence of the refusal of the collector to file and make part of his deposition copies of the above reports of the defendants, the notary public before whom his deposition was taken adjudged him to be in contempt, and ordered him to pay to the commonwealth a fine of $5, and to be confined in the county jail for six hours, or until he was willing to furnish the copies called for, or permit access to the records of his office in order that information might be obtained to be used as evidence in the above case. ”

“ Ex parte Royall, above cited; New York v. Eno, 155 U.S. 89, 39 L. ed. 80, 15 Sup. Ct. Rep. 30, and authorities there cited; Whitten v. Tomlinson, 160 U.S. 231, 40 L. ed. 406, 16 Sup. Ct. Rep. 297, and authorities there cited. ”