The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1875-06-26
LEGALITY OF THE SEIZURE OF
BOOKS AND PAPERS AS EVIDENCE.

Yesterday, In the United States Circuit Cour :,
n the Of The United States plaintiffs in error
VI. George Hughes, defendant in efror, Judge
Hunt, one OF tue Associate Justices OF the Su-
Dseme Court OF the United States, filed his aecls-
ion, which affects q very important question. me
action was brought to recover from the defend
ant certain penalties for violation OF the Internal
revenue laws. Before the trial the Collector OF
ne Port OF New YORK had taken the proceedings
authorized by the act or March 2, 1867 IA United
States Statutes. 541, and had seized certain books
and papers, which, 1t was alleged, contained
entries that would sustain the action. The oner
OF the government 10 give IN evidence these
by the Judge, and the correctness of
this ruling 10 the principal question In the case.
ssgard to the SEIZURE OF books and papers the
learned Judge goes on TO say that no serious con-
Ieniion i MADE agains tne pes.ton '9as sns sun ~
he laws ID witein the view OF the act. IL
10 plain also that these books were offered to be
given In evidence against the parties 70 the suit.
me question IL, was the evidence offered lob
,ainea from the party" within the meaning OF the
tatute Is the evidence Winch the statute tn-
TENDS to exclude other than that obtained rom
The personal testimony OF party al witnessl
IL Is also at tals time the welkDoHn rule In the
United states courts that party TO suit may
he called as q witness In that suit. What he then
against aim ana Of the highest character. These,
among Others are cases where the discovery or
w,1ness'n Il comes Directly from the party or the
witness. IL NAV be used against him In tue United
states courts Al all times and on all occasions,
except IN the case OF criminal prosecution
against him or IN the case OF q suit 10 enforce
penalty or forfeiture. BY the statutes OF
sary general of1cials engaged In the col
lection OF internal revenue taxes the power
oath as 20 their property. In some cases the wit
nesses have claimed exemption from testiiJing ON
10 penalty. The case before Us Is OF quite differ
eRE character, No "answer or other pleadlngv
has been given. dhe party mas not been sworn
nor mas he testIfiea. No ''evldence mas been OBJ
tanned from the party.n No "dlscoveryn has been
made by him. he has been perfectly silent. lie
has disclosed nothing. lie has discovered nothing.
Has invoices nave been seized, and have been
offered TO the Court, but they are not tse evidence
or discovery referred TO In The statute. The
from the party or witnesses, ana not that obtained
nsS s.sS wres: ea 9 Ss 81 Sm
discovery or evidence expected TO be
given by the party was Of a. personal
contemplated case IN which ne should make dis
covery or give evidence In such form tuat he could
swear to the truth o. MS statements; tnat those
him when prosecuted criminally or Tor penalty,
but that II he tesihed or made discovery upon
oath falsely he should sufTer the punishment due
TO perurer. The case OF the internal evidence
derived from the contents OF BOOKS and papers
seized upon judicial authority is different IRON
this, 10 Is not the "discoyerY or testify
ing as Aforesaid contemplated by the stat
ute II can hardly be doubted that tais
evidence wsuld be competent except for
the provision In question:. SUCH was the
oplnion OF inc learned Judge who tried the cause,
and such was the holding In Stockwells case az
In. Rev. Rec. SSl. Although decided after the pas
sage the act 81 1906 thai act was not alluded to.
IL probably escaped the attention or counsel
and the Court on the appeal TO the supreme
Court the case was decided upon ether points. In
my udp ment there Is abundant aliment for all the
language OF the statute OF 1868, without applying
IL to case like the present. which think, - not
WITHIN its intent, nor necessarily within It's
words. For the error In excluding the evidence
20 be derived from the books and papers the
Judgment must be reversed aud o new trial had.