No credit to be admitted unless presented to the Treasury or out of the power of the party to do it.Sec. 4. And be it further enacted, That in suits between the United States and individuals, no claim for a credit shall be admitted, upon trial, but such as shall appear to have been presented to the accounting officers of the treasury, for their examination, and by them disallowed, in whole or in part, unless it should be proved, to the satisfaction of the court, that the defendant is, at the time of trial, in possession of vouchers not before in his power to procure, and that he was prevented from exhibiting a claim for such credit, at the treasury, by absence from the United States, or some unavoidable accident.
In all cases of insolvency, the debt due to the United States shall be first paid.Sec. 5. And be it further enacted, That where any revenue officer, or other person hereafter becoming indebted to the United States, by bond or otherwise, shall become insolvent, or where the estate of any deceased debtor, in the hands of executors or administrators, shall be insufficient to pay all the debts due from the deceased, the debt due to the United States shall be first satisfied; and the priority hereby established shall be deemed to extend, as well to cases in which a debtor, not having sufficient property to pay all his debts, shall make a voluntary assignment thereof, or in which the estate and effects of an absconding, concealed, or absent debtor, shall be attached by process of law, as to cases in which an act of legal bankruptcy shall be committed.[1]
Sec. 6. And be it further enacted, That all writs of execution upon any judgment obtained for the use of the United States, in any of the courts of the United States in one state, may run and be executed in any other state, or in any of the territories of the United States, but shall be issued from, and made returnable to the court where the judgment was obtained, any law to the contrary notwithstanding.
Prior legal remedies not to be impaired.Sec. 7. And be it further enacted, That nothing in this act shall be construed to repeal, take away, or impair any legal remedy or remedies- ↑ See notes as to the priority of the United States, to act of May 8, 1792, chap. 23, page 263.
defendant of the full amount of the credits therein stated; and that, by relying on the said transcript, as evidence of such credits, the defendant does not admit the correctness of any of the debits in the said account, of which the transcript is not, per se, evidence; and that the said transcript is not, per se, evidence of any of the items of debit therein stated, except the first. By the Court—The correctness of the principle laid down by the circuit court in this instruction, has been recognized by the supreme court, in a case between the same parties, at the present term. Ibid.
The auditor's report of a balance due from a person accountable for public money, is a guide to the comptroller as to the amount to be sued for, but not evidence for the court of the debt. United States v. Patterson, Gilpin’s D. C. R. 47.Where the public officers are authorized by law to certify to certain facts, their certificates to these facts are competent evidence thereof. Gass v. Stinson, 2 Sumner’s C. C. R. 605.A certified statement of a balance due, and the report thereof to the comptroller, is not such a transcript from the books and proceedings of the treasury as may be given in evidence under the 2d section of the act of March 3, 1797. United States v. Patterson, Gilpin’s D. C. R. 47.The letters and transactions between the officers of the government, and a debtor to the United States, relative to his account, may be given in evidence under a plea of payment. United States v. Beattie, Gilpin’s D. C. R. 97.The certificate of the register of the treasury department, under his hand, that certain receipts, of which copies are annexed, are on file in his office, with a certificate of the secretary of the treasury, under the seal of the department, that he is register; is not evidence. It must appear not only that the officer who gives the certificate, has the custody of the papers, but that he is authorized by law to certify them, and the register is not so authorized; a sworn copy should have been produced. Bleecker v. Bond, 3 Wash. C. C. R. 529.At the treasury department, a general account had been kept with the collector or the customs from the time of his appointment; during which, different bonds had been given to the United States for each term of office. Afterwards, a statement of the account of the collector for one term of office was made out, and a transcript of their accounts was offered in evidence. The evidence was legal. The United States v. Eckford’s Ex’rs, 17 Peters’ Rep. 251.