St. Johnsbury Caledonian. [volume] (St. Johnsbury, Vt.) 1867-1919, 1875-03-12

words being .'NiOlatlOn by any person.
without the addition of the words "0f
officer" Bird. To sustain the count, tins
knowledge must come to the respondent
while he was IAN officer or agent APP
pointed or acting under the authority
of the revenue law which. as has been
seen, the respondent was not. 4th, ms
information which an officer Is Indlct-
able for not reporting, must he such as
he could properly report to the collector
1t would be absurd to require deputy
TO report to his chief that chiefs viola
ton of law. Such report would cost
the deputy his position and no such
construction of the law could have been
intended.
The District Attorney briefly answer
ed that all the points which had been
suggested by the counsel had occurred
to him hen he drew the Indictment.
and he then examined the authorities
which had been presented. and although
he then had. and even now had some
doubt whether the respondent Is Il per
son coming within the sub-trcaSuly act
of l-l6. still the defects in that act were
cured by the act of 1861 which wis
passed in amendment thereof. That
II to ANY person having actual charge.
custody and control of public money
and the two last counts in the iudict
mcnt are framed under this amendment
81 as to place the matter beyond all
question.
In regard to the second Indictment.
that for making false and fraudulent
entries. he would briefly say that he
claimed that the deputy collector WAS
IN officer of internal revenue. II he
was not, he WAS at least Il person acting
under authority of the internal revenue
laws and it made no difference who APP
pointed him. That when appointed he
was clothed with certain public duties
and functions which were prescribed
and regulated 10y law, among which Was
his power To collect taxes. make SciZ-
urrS. and III case of the death of the
collector he WAS to fill his place. That
The powers to perform these functions
were derived not from his appointment
~ collector but WAS derived from the
law. y man is il public officer who has
public duties to perform which are en-
Joined by law. y sheriff appoints Il
deputy but when appointed he * not
an agent of the sheriff but i an officer
of the law: and 81 it WAS in respect to
Il Deputy Collectors.
TEx-Gov. Stewart also spoke briefly
in behalf of the government, but his
argument we omit.
Coy. Underwood commenced hv say
ing that were il not that the decision of
this count was final aS To the >utfricucN
or im>utficiemcy of the Indictment. he
would not add Il word to what had al
ready been said 10y his a>>ociatc nor in
tact would they have formally denurrcd
I" the indictment at all. But he we'll
knew from he circumstances Of the case
that the trial would necessarily hc Il
spirited one. not perhaps on the part of
the prosecution. hut ON the part Of Mrs .
Gruudy: and rather than To have the
points rmhodirdin the demurrer brought
up during Il jury trial. when the court
would have little or no TIM, To- serious
~ consider them. l. was Thought best
t" have the several points presented
and discussed when the cunIt could take
time to consider them. The declaration
bad all taken place since Jewett left the
office OF the collector. and the fact that
il had happened bet vecm September
Its and the close of the Presidential
cImpaig,. waS doubtless the all >utfi-
cIrnt reason why the matter bad not
been stirred up in Washington until il
had reached Il point where il could hc
no longer. II would unque>-
tlonahlN he admitted that the Federal
counts were OF specidi not general iuliS-
diction and that no person can he by
them found guilty. except of such of
fences a> were created 10y the cNpIeSS
of Congress. All final stat
utcs are To he strictly construed aud
any doubt a. To whether the case i
covered 10y the statute l. to Ice resolved
III favor of the accused. Applying these
principles Ia this ease. we submit that
there l. no act "t CougIc>> charging
deputy collectors of internal revenue
WITH The sal" k"tplnT. etc. at the pub
IL, money. and therefore the Indictment
"t the respondent for the embcIIlrmcnt
81 puhlc money NOT entrusted to him
hN law WIS Detective The offences
are Created 10y the act of l-46 and the
of the same act of l-6I hut
they are applicable only Ia officers and
other persons charged with or with The,
actual charge. etc.. of public money.
| he revision of l-1l consolidated the
tW" acts and gave the whole the. actual
meaning OF the language of the amend
mrnt of l-ti4. The deputy collector is
he mere servant of the collector. and
b" may appoint or remove him al pleas
me. There l. no StarutatorN provision
" hich charges them with the care. of
the moneys collected hN tl;Ih More
over the indictments are detective. in
i>mIuCh a. thcl do not set ont the. an
p"lntmcnt of the respondent a> deputy
reflector. nor the regulations OF the
departments which are alleged tu exist.
Non 1t" the last two counts at the in
tictnrnt for embcZZlrmemt allcgc that
IN" respondent was entrusted with the
public moneys. This is the real essence
If embcccicment
The meaning of the word officer
should Ice that contemplated bN the
law of the land. the Con-
,tItnti"m of the United States. This
distinctly says that all ohctJs are ap-
pointed 10y the President 10y and with
he advice of the Senate. but Congress
may 10y law vest the appointment of
Inferior officers III the President alone.
II the courts of law or in the heads of
he departments. 1t surely would not
" claimed that Mr.. Crane. from whom
|"wctt> appointment was derived. WAS
head of department. Can Mr..
'ewett then he even presumed To he an
'thcer i'll the eyes of the law l. the
leputy collector anywhere made guilty
# emhezzlcment 10y statute. H. the col i
ector Is. i'll distinct terms No sui :
ordinate IN an office created bv that ;
tatute, can he made IL scapegoat of the
,llnClnal. Ii il Mnrr ~ Ill ntfi,i.l