Wheeling register. [volume] (Wheeling, W. Va.) 1878-1935, 1891-05-23

mostly ministerial, for officers OF that
character to determine whether he is to
obey the mandates of a court. II he
may, why not the humblest citizen
in the land? And If one, why
not all? 1t is necessary that
the courts shall be vested with
power to force their processes, judg-
ments and DEGREES, and no citizen, be he
magnate or the hunblest citizen, he
who sets as chief executive of the Ma
tion, or the humbleSt official has any
right to set himself up in defiance OF
any Court. That is law; it means
order: il means protection TO society;
protection to life and liberty. l am
sorry TO say that since the Internal
Revenue statutes became part of the
statutory law, the first collision between
the Department in this district has been
since the present Commissioner has
come in. All worked in harmony be-
fore, and there was never the slightest
Jar or ripple on the surface; but ever
since the new set of officers came in.
there has been irritation dating back far
beyond this. The attention OF the Court
has been called to it, and it has been in
creasing till now the issue has been
made and the Court has to act.
Congress has provided in what cases
notified copies may be used to avoid in
convenience, but these are only eXcep-
tions to the great fundamental prin-
ciple incorporated in the statutes. The
court has the right to issue writs Of
dltceS tecum to bring papers before it.
". = old a law
itself. 1t is cotempOraneouS with old
English law itself; but, Congress
not content to let common law control,
passed statutes (Secs. 500 and 725 re-
vised statuteS), and conferred the power
on the court to punish all contempt OF
its authority. There has never been
trouble in this district till the pres
ent Commissioner came in. | believe the
present Commissioner is responsible for
this conduct, and l propose to saddle
the responsibility where it belongs.
That is why l went TO the bottom
of the case. think the answers
made furnish complete history of the
case. While | saddle the responsibility
upon the Commissioner, | think he is
honest in his difference Of opinion with
the Court, but he should have told his
subordinate to go into Court and state
his objection, and not have put him in
this position.
Gen. Duvall and every other officer
connected with the Revenue Depart
ment has been here with his records
when called. l am glad to say that l
consider the response of Mr.. White,
frank, candid, clear and explicit. am
glad he has done it. He owed it to him
self and to the Court to come forward
and make full and complete statement,
and | recognize it as manly and frank.
do not believe he intended any disre-
spect to the Court, and so believing
shall discharge him from further Gus
tody upon the payment Of the costs TO
the officers of this Court, and under the
circumstances this young man, who has
made a very great miStake-which |
trust will be lesson to him
for life-on account of his youth
and misapprehension l am in
clined to discharge him; but l wish
to advise them both that there is but
one power TO determine their duty to
this Court, and that is the Court itself.
As to the question of law, | shall retain
that till can get more time to express
clearly the views of the Court, but there
is no doubt that when process goes to
the Internal Revenue Department for
any paper it is the officers duty to obey
the process, and if he does not obey he
will be subject to arrest, fine and i'm
priSonment.