UNITED STATES SUPREME COURT DECISIONS ON-LINE

Under sec. 3177 of the Revised Statutes, authorizing any collector, deputy collector, or inspector, to enter in the daytime any building or place where any articles or objects subject to tax are made, produced, or kept within his district, so far as it may be necessary for the purpose of examining said articles or objects, the United States brought suit against the cashier of a national bank, having charge of its place of business, where were kept checks drawn upon and paid by it, who refused to permit the collector of the proper district to examine said bank checks. Held that the declaration was bad in not alleging that the paid checks on the bank remaining in its possession were not duly stamped at the time they were made, signed, and issued.

This is an action by the United States to recover from the defendant $500, as a forfeiture for an alleged violation of sec. 3177 of the Revised Statutes.

The complaint alleges that on the 7th of January, 1875, in the daytime, in the City of St. Paul, Minn., the defendant, Walter Mann, who was then and there the vice-president of the Merchants' National Bank of St. Paul, had the charge and superintendence of the place of business, to-wit, the rooms and vaults occupied by said bank, in which said place of business were then and there kept by said bank certain articles subject to tax, to wit, certain bank checks which had theretofore been drawn upon and paid by said bank, a more particular description whereof is to the plaintiff unknown.

That the defendant, having then and there the charge and superintendence of the said place of business of said bank in which were then and there kept the aforesaid paid bank checks, was, by Irving Todd, who was then and there the collector of the internal revenue of the United States in and for the collection district of which the said city was then and is a part, and who had then and there entered the said place of business of said bank for the purpose of examining, as such collector, the said paid bank checks, then and there duly requested to suffer him, the said collector, as such, to examine the paid bank checks aforesaid, so kept by said bank then and there in its said place of business, and that the said defendant then and there refused to suffer the said collector to examine said checks, or clubjuris

Page 95 U. S. 581

any one or part of the same, contrary to the statute in such case made and provided.

The defendant demurred on the ground that the complaint did not state facts sufficient to constitute a cause of action.

The demurrer having been sustained, and judgment rendered for the defendant, the United States brought the case here.