United States v. Gaussen
Supreme Court of the United States
Error to the Circuit Court for the District of Louisiana: the case being thus: An act of March 3d, 1797,* enacts : “Section 1. That when any revenue officer . . . shall neglect or refuse to pay into-the treasury tbe sum or balance reported to be due to the United States upon the adjustment of his accounts, it shall be the dutj' of the comptroller to institute suit for the recovery of the same, adding to the sum stated to be due, on such account, the commissions of the…
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Error to the Circuit Court for the District of Louisiana: the case being thus: An act of March 3d, 1797,* enacts : “Section 1. That when any revenue officer . . . shall neglect or refuse to pay into-the treasury tbe sum or balance reported to be due to the United States upon the adjustment of his accounts, it shall be the dutj' of the comptroller to institute suit for the recovery of the same, adding to the sum stated to be due, on such account, the commissions of the delinquent, which shall be forfeited in every instance where suit is commenced and judgment obtained. “ Section 2. That in…
1Opinion of the CourtJustice Hunt
The act of March 3d, 1797, proceeds upon the theory that the officers of the United States shall make up the account of every revenue officer, that it shall adjust the same on its books, aud that the account thus stated and adjusted shall stand as and for the sum for which such officer shall be liable to the government. This no doubt is subject to correction by such competent evidence as may be produced. In other words, the statement is primd facie evidence only, not absolute and conclusive.
In furtherance of this idea it is the duty of the comptroller at once to institute suit for the…
2Cited by19 opinions
- Guarantee Co. of North America v. Phenix Ins.Court of Appeals for the Eighth Circuit · 1903
- St. Charles Savings Bank v. DenkeeSupreme Court of Missouri · 1918
- Johns v. StateCourt of Appeals of Maryland · 1881
- United States Fidelity & Guaranty Co. v. Bank of ThorsbyCourt of Appeals for the Fifth Circuit · 1931
- United States v. American Surety Co. of New YorkCourt of Appeals for the Second Circuit · 1932
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