U.S. Supreme Court
Walton v. United States, 22 U.S. 9 Wheat. 651 651 (1824)
Walton v. United States
22 U.S. (9 Wheat.) 651
Under the second and fourth sections of the Act of 3 March 1797, ch. 368, a certified transcript from the books of the Treasury is evidence against the defendant, and no claim for any credit can be admitted at the trial which has not been presented to, and disallowed by the accounting officer of the Treasury (unless in the cases excepted by the act), although no proceedings have been had against the debtor, under the Act of 3f March 1795, ch. 289, by notification from the Treasury Department, requiring him to render to the auditor of the Treasury his accounts and vouchers for settlement.
Quaere whether the Act of 3 March, 1795, ch. 289, is not virtually repealed by the Act of 3 March 1797, ch. 368?
The official bond given by a receiver of public moneys, does not extinguish the simple contract debt arising from a balance of account due from him to the United States. An action of assumpsit for the balance of account and an action of debt upon the bond against the principal and sureties may be maintained at the same time.
In an action against the receiver not describing him in his official capacity, evidence may be given of moneys received in his official capacity, and under a count for money had and received, evidence may be given of public stock received by him where such stock is by law made receivable at par in payment for lands sold by the United States.
It is not necessary that a bill of exceptions should be formally drawn and signed before the trial is at an end. The exception may be taken at the trial and noted by the court, and may afterwards, during the term, be reduced to form and signed by the judge. But in such cases it is signed nunc pro tunc, and purports on its face to be the same as if actually reduced to form and signed during the trial. It would be a fatal error if it were to appear otherwise. chanrobles.com-red