United States Vanzandt

• Decision Date: 16 February 1826
• Citation: 24 U.S. 184,11 Wheat. 184,6 L.Ed. 448
• Parties: The UNITED STATES against VANZANDT
• Court: U.S. Supreme Court

24 U.S. 184

6 L.Ed. 448

11 Wheat. 184

The UNITED STATES against VANZANDT.

February 16, 1826

Feb. 8th.

THIS cause was argued by the Attorney General and Mr. Swann, for the plaintiffs,^a and by Mr. Jones and Mr. Key, for the defendant.

of the rifle regiment in the army of the United States; now, if the said J. H. shall well and truly execute, and faithfully discharge, according to law, and to instructions received by him from proper authority, his duties as paymaster aforesaid, and he, his heirs, &c. shall regularly account when thereunto required, for all moneys received by him from time to time, as paymaster aforesaid, with such person or persons as shall be duly authorized and qualified on the part of the United States for that purpose, and, moreover, pay into their treasury such balance as, on final settlement of the said J. Hall's accounts, shall be found justly due from him to the United States, then,' &c.

To the declaration filed in this action, the defendant pleads, that the said John Hall did well and truly observe and discharge, according to law, and to instructions received by him from proper authority, his duties as paymaster in the rifle regiment of the army of the United States, and did pay into the treasury such balance as, on settlement, was found due, and hath observed, kept, and fulfilled, every matter and thing in the condition of the said bond, which, according to the said condition, ought to have been observed and kept.

The breach set out in the replication is, that the said J. H. did not pay to the United States the sum of _____ which was due, and in arrear, on a certain day, and which he ought then to have paid according to the condition of his bond.

Upon the trial of the issue formed on the matter stated in the replication, a bill of exceptions was taken to the opinion of the Court, by the United States, which states, that to support the issue on the part of the United States, they gave in evidence a certified copy of the bond aforesaid, together with the account of the United States against the said J. H. settled at the treasury department, and duly certified according to law, whereby it appeared, that a balance of 29,266 dollars 6 cents was due to the United States by the said J. H., as paymaster of the rifle regiment of the army of the United States. Whereupon the defendant prayed the Court to instruct the jury, that if, from the evidence aforesaid, they should believe, that John Hall, named in the condition of the bond, had neglected and failed to make any report to the paymaster general once in two months, showing the disposition of the funds previously transmitted, with estimates for the next payment of the said regiment, and had also neglected and failed, either to transmit such estimates, or to render his vouchers to the paymaster general for settlement of his accounts, more than six months after receiving funds, and was not recalled for such default and neglect, but additional funds were placed in his hands, notwithstanding his known defaults and neglects in the instances aforesaid, then the defendant is not chargeable for any failure of the said J. H. to account for such additional funds so placed in his hands after his said defaults and neglects, in respect of the funds

previously received, were known as aforesaid. The Court gave the instruction as prayed; and, a verdict being found for the defendant, a writ of error was sued out to the judgment rendered thereon.

The counsel for the plaintiffs in error have rested their cause entirely upon the decision of this Court in the case of the United States v. Kirkpatrick, (9 Wheat. Rep. 720.) and as we do not feel disposed to dissent from the opinion given in that case, it becomes material, in the first place, to inquire, whether the two cases are the same in principle or not. If they are, it will avoid the necessity of any general reasoning upon the point decided in this cause by the Court below.

The case referred to, arose upon the act of Congress for the collection of the direct taxes, and...