Goldsmith v. Clabaugh, No. 4256.

CourtUnited States Courts of Appeals. United States Court of Appeals (District of Columbia)
Writing for the CourtMARTIN, Justice, and ROBB and VAN ORSDEL, Associate Justices
Citation6 F.2d 94,55 App. DC 346
Decision Date04 May 1925
Docket NumberNo. 4256.
PartiesGOLDSMITH v. CLABAUGH et al.

55 App. DC 346, 6 F.2d 94 (1925)

GOLDSMITH
v.
CLABAUGH et al.*

No. 4256.

Court of Appeals of District of Columbia.

Submitted April 7, 1925.

Decided May 4, 1925.

Motion for Modification of Judgment Denied May 9, 1925.


Mark Stearman and Henry Stearman, both of Washington, D. C., for appellant.

Peyton Gordon and V. E. West, both of Washington, D. C., for appellees.

Before MARTIN, Chief Justice, and ROBB and VAN ORSDEL, Associate Justices.

ROBB, Associate Justice.

Appeal from a judgment for the defendants in the Supreme Court of the District of Columbia on petition for mandamus and answer thereto, to which answer a demurrer was interposed.

By the Act of February 17, 1923 (42 Stat. 1261), there was created "a board of accountancy for the District of Columbia." Section 1 of that act prohibits any person, who has not received from the board "a certificate of his qualifications to practice as a public accountant," from assuming the title of "certified accountant" or any abbreviation thereof. Section 2 defines a public accountant "as a person skilled in the knowledge and science of accounting, who holds himself out to the public as a practicing accountant for compensation," etc. By section 3 there is created a board of accountancy, consisting of three members, appointed by the commissioners of the District of Columbia. This section further provides that "the board shall organize by the election of a president and a secretary and a treasurer, and may make all rules and regulations necessary to carry into effect the purposes of this act."

Section 4 prohibits the granting of a certificate to any person other than a citizen of the United States or who has not declared his intention of becoming such, or who is not of good moral character. The applicant must be a graduate of a high school or possess equivalent education, or be one who, "in the opinion of the board, has had sufficient commercial experience in accounting," etc. Section 5 requires "that all examinations provided for herein shall be conducted by the board." Section 6 authorizes the board, "in its discretion," to waive an examination and issue a certificate as certified public accountant "to any person possessing the qualifications mentioned in section 4 of this act who is the holder of a certificate as certified public accountant issued under the laws of any state or territory which extends similar privilege to certified public accountants of the District of Columbia, provided the requirements for such certificate in the state or territory which has granted it to the applicant are, in the opinion of the board, equivalent to those herein required. * * *"

Section 7 authorizes the revocation of a certificate "for unprofessional conduct or other sufficient cause: Provided, that notice of the cause for such contemplated action and the date of the hearing thereon by the

6 F.2d 95
board shall have been mailed to the holder of such certificate at his or her registered address at least twenty days before such hearing. No certificate issued under this act shall be revoked until the board shall have held such hearing, but the nonappearance of the holder of any certificate, after notice as herein provided, shall not prevent such hearing. * * *" Section 8 relates to fees to be charged by the board, and by section 9 a penalty is provided for practicing without a certificate or after revocation thereof

In his petition the plaintiff based his right to a certificate upon the fact that he held a certificate as certified public accountant pursuant to section 80 of the General Business Law of the state of New York (Consol. Laws N. Y. c. 20), and alleged that this law "provides for similar privileges to Certified Public Accountants of the District of Columbia." Plaintiff further alleged therein that he had made application to the board in the District of Columbia for permission to examine his "application and other papers on file with reference to petitioner's application," and...

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8 practice notes
  • Hawkins v. Moss, No. 73-1601
    • United States
    • United States Courts of Appeals. United States Court of Appeals (4th Circuit)
    • September 18, 1974
    ...to constitutional attack on equal protection grounds. Illustrative of this conclusion are Goldsmith v. Clabaugh (1925), 55 App.D.C. 346, 6 F.2d 94, cert. den. 269 U.S. 554, 46 S.Ct. 18, 73 L.Ed. 408 (accountants); Fales v. Commission on Licensure to Prac. Heal. Art, supra (275 A.2d at 240) ......
  • Am. Fed'n of Labor & Cong. of Indus. Organizations v. Nat'l Labor Relations Bd., Civ. No. 20-cv-0675 (KBJ)
    • United States
    • United States District Courts. United States District Court (Columbia)
    • July 1, 2020
    ...ex rel. N.Y. & Queens Gas Co. v. McCall , 245 U.S. 345, 348–49, 38 S.Ct. 122, 62 L.Ed. 337 (1917) ; see also Goldsmith v. Clabaugh , 6 F.2d 94, 96 (D.C. Cir. 1925) (explaining that "a board composed of public officials" may not make discretionary decisions in an "arbitrar......
  • In re Carter, No. 10504.
    • United States
    • United States Courts of Appeals. United States Court of Appeals (District of Columbia)
    • January 18, 1951
    ...41 F.2d 422; Technical Radio Laboratory v. Federal Radio Comm., 1929, 59 App.D.C. 125, 36 F.2d 111; Goldsmith v. Clabaugh, 55 App.D.C. 346, 6 F.2d 94, certiorari denied 1925, 269 U.S. 554, 46 S.Ct. 18, 70 L.Ed. PRETTYMAN, Circuit Judge, (dissenting): Chief Judge STEPHENS, Judge PROCTOR and ......
  • Debruhl v. Dist. of Columbia Hackers' License, No. 10847.
    • United States
    • March 9, 1978
    ...affecting the public interest by setting appropriate standards reasonably related to competency. Goldsmith v. Clabaugh, 55 App. D.C. 346, 6 F.2d 94 (1925). Only those who possess the requisite qualifications are thereby entitled to a Petitioner was free to show that he met the requirements ......
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8 cases
  • Hawkins v. Moss, No. 73-1601
    • United States
    • United States Courts of Appeals. United States Court of Appeals (4th Circuit)
    • September 18, 1974
    ...to constitutional attack on equal protection grounds. Illustrative of this conclusion are Goldsmith v. Clabaugh (1925), 55 App.D.C. 346, 6 F.2d 94, cert. den. 269 U.S. 554, 46 S.Ct. 18, 73 L.Ed. 408 (accountants); Fales v. Commission on Licensure to Prac. Heal. Art, supra (275 A.2d at 240) ......
  • Am. Fed'n of Labor & Cong. of Indus. Organizations v. Nat'l Labor Relations Bd., Civ. No. 20-cv-0675 (KBJ)
    • United States
    • United States District Courts. United States District Court (Columbia)
    • July 1, 2020
    ...ex rel. N.Y. & Queens Gas Co. v. McCall , 245 U.S. 345, 348–49, 38 S.Ct. 122, 62 L.Ed. 337 (1917) ; see also Goldsmith v. Clabaugh , 6 F.2d 94, 96 (D.C. Cir. 1925) (explaining that "a board composed of public officials" may not make discretionary decisions in an "arbitrar......
  • In re Carter, No. 10504.
    • United States
    • United States Courts of Appeals. United States Court of Appeals (District of Columbia)
    • January 18, 1951
    ...41 F.2d 422; Technical Radio Laboratory v. Federal Radio Comm., 1929, 59 App.D.C. 125, 36 F.2d 111; Goldsmith v. Clabaugh, 55 App.D.C. 346, 6 F.2d 94, certiorari denied 1925, 269 U.S. 554, 46 S.Ct. 18, 70 L.Ed. PRETTYMAN, Circuit Judge, (dissenting): Chief Judge STEPHENS, Judge PROCTOR and ......
  • Debruhl v. Dist. of Columbia Hackers' License, No. 10847.
    • United States
    • March 9, 1978
    ...affecting the public interest by setting appropriate standards reasonably related to competency. Goldsmith v. Clabaugh, 55 App. D.C. 346, 6 F.2d 94 (1925). Only those who possess the requisite qualifications are thereby entitled to a Petitioner was free to show that he met the requirements ......
  • Request a trial to view additional results

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