UNITED STATES SUPREME COURT DECISIONS ON-LINE

The account of a delinquent revenue officer or other person accountable for public money, as finally adjusted by the proper officers of the Treasury Department, is not admissible as evidence under sec. 886, Rev. Stat., unless it be certified and authenticated to be a transcript from the books and proceedings of that department. A certificate, therefore, which states that the transcript, to which it is annexed, is a copy of the original on file is not sufficient, that being the form used in reference to mere copies of bonds, contracts, or other papers connected with the final adjustment.

The facts are stated in the opinion of the Court.