Legal Opinion

Rice v. Thayer

Massachusetts Supreme Judicial Court

Decided October 15, 1870Published

Coetract on an account annexed. Trial in the superior . court, before Dewey, J., who reported the following case: “ The first and third items of the account were as follows: 1863. May 21. To one moiety as informer vs. Charles Baker, •etained by said Thayer, $15.00.’ 61864. October 1. To one noiety as informer vs. Wm.

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Coetract on an account annexed. Trial in the superior . court, before Dewey, J., who reported the following case: “ The first and third items of the account were as follows: 1863. May 21. To one moiety as informer vs. Charles Baker, •etained by said Thayer, $15.00.’ 61864. October 1. To one noiety as informer vs. Wm. C. Watson, retained by said Thayer, $30.00.’ “ It appeared from the evidence, that the defendant was formerly the collector of the eighth district of Massachusetts under the internal revenue laws; that the plaintiff was appointed and employed by him as deputy collector; that…

1Opinion of the CourtGray, J.

The only difficulty in this case arises from the brief and imperfect statement, in the report, of the proceedings in the United States court. It is not stated whether those proceedings were under the act of congress of 1862, e. 119, §§ 31,* 59, or under *260the act of 1864, c. 178, §§ 41,* * 73, nor whetl er any judgment was ever rendered in that court for the penalty sued for in either case.

If, as the defendant contends, the second s fit in the United States court was under the act of 1864, theu, by the express terms of that act, the question who was the informer must have been ascertained and…

2Cases cited8 opinions

  1. United States v. MorrisSupreme Court of the United States · 1825
  2. Jones v. Shore'sSupreme Court of the United States · 1816
  3. Buel v. Van NessSupreme Court of the United States · 1823
  4. McLane v. United StatesSupreme Court of the United States · 1832
  5. Sawyer v. SteeleU.S. Circuit Court for the District of Eastern Pennsylvania · 1819

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