The weekly clarion. [volume] (Jackson, Miss.) 1863-1882, 1870-03-24
Internal Revenue Decision
Judge Hill.

We give the following extracts from
the decision of Judge Hill in the case D
which we referred in THE CLARION If
Tuesday:
The applicant being the Supervisor It
Internal Revenue for the States of Alabama
and Mississippi, called at the banking houe
of Messrs. j. 81 L. Green and requested o
see the checks received by them as sub
bankers on the previous day, which tie
Messrs. Greens refused to exhibit, insisting
that the Supervisor, under the acts of Coz
gress possesses no such right, and that wee
such the provisions of the act that it would
be in violation of the Constitution of tie
United States, and of no effect; whereupm
the Supervisor issued his summons, direced
TO the Messrs. Greens, requiring them to
produce before him. at his office in Jacks,n.
all books of accounts, and papers contain
ing entries of accounts between the banking
house of said j. & T. Green and all otter
persons, which summons was duly executed,
but which was not complied with. Whee-
upon application was made to me for a wit
of attachment to compel said bankers to
produce said books and papers, and up.n
proof of the execution Ofsaid summons, AID
the non compliance Herewith, the ATTACH
ment was issued and the said bankers ap-
peared at the return thereof; and, by thir
counsel moved to quash the proceedings
Without further comment. 1 am satisfied
that the Supervisor is entitled under tie
law, to the examination sought, and to ills
mode of procuring in which brings us to tie
last proposition, and that is the repugname
of this act of Congress to the Constitution.
1t is said that this is an attempt at an IN
reasonable seizure, and search into the ui-
vate affairs of the citizens, and against
which they are protected by the ConstiIu-
ton.
There is no attempt to investigate any of
the private affairs of the Messrs. Greens oAly
nira inf of hafr
ness as relates to the operations of their
Banking House, and connected with The
subjects of taxation; beyond this, he has no
right to institute an enqriry. Although the
Messrs. Greens are not operating under a
Charter, they are nevertheless doing husi-
nesS-with the public as bankers. Ii doing a
business legitimately, and there is no charge
that they are not, nor is it necessary as we
have seen that there should be, to support
this enquiry, no injury can result to them
from an inspection of their books and pa
pers connected with this public business,
and in which the United States has an in
terest in the collection of the revenue i'm
posed. | am satisfied that it is not an inva-
sion of any of these secured rights under
the Constitution.
1t was competent for Congress to provide
the mode by which compliance with the de-
mand for an inspection of such books or
documents, as well as the testimony of wit
MISSES Dc ana mas aQODtcQ
the measures stated in the act; referring it
to the Judge ofthe District in whom Judic-
ial power is vested to determine the rights
of the parties, and to enforce obedience to
the laws, and has not left it to the Supervi-
sor TO be the Judge of the extent of his
powers in such cases. If the Messrs. Greens
were of the opinion as they, am satisfied
were, that this demand upon them was not
authorized by law it was their right to refuse
compliance until the question should be
determined by the proper tribunal and in
the mode prescribed by law, and their nom
production of their books, and papers, under
the circumstances, are by no means to b
taken as suspicion of their having been
guilty OF any Omission, or other violation of
law, for no man, however correct in his
business, would be willing to submit 70 hav-
ing his affairs pried into by those having no
legal authority to do so. And it is not to be
presumed that the Supervisor would desire
to enquire into the private affairs of citizens
for any other purpose than those connected
with his official duties to settle the legal
rights OF both parties without reflection on
either, this case has been brought before me
and coming 70 the conclusion have, feel
constrained 60 override the motion to quazh
the proceedings, and unless other proceed
be directed to produce such books, and pa
Ders As the Supervisor may desire to exam
Inc connected with their banking operations,
Il beiug understood that this right upon the
part Of the Supervisor only extends to such
books and papers as relate to their banking
Generations, and connected with the Internal
Revenue Of the United States.
Z. A. HrnE, Judge