U.S. Supreme Court
United States v. Hodge, 54 U.S. 13 How. 478 478 (1851)
United States v. Hodge
54 U.S. (13 How.) 478
In a suit upon a postmaster's bond, when Treasury transcripts are offered in evidence, it is not necessary that they should contain the statements of credits claimed by the postmaster, and disallowed, in whole or in part, by the officers of the government.
Nor is it a reason for rejecting the transcripts as evidence that the items charged in the accounts as balances of quarterly returns did not purport, on the face of said accounts, to be balances acknowledged by the postmaster, nor were supported by proper vouchers, but merely purported to be the balances of said quarterly returns as audited and adjusted by the officers of the government. The objection applied, if at all, to the accuracy of the accounts, and not to their admission as evidence.
The basis of an action against a postmaster is his bond and its breaches, and not the transcripts nor the quarterly returns, which are made evidence by the statute. chanrobles.com-red
The facts and points of law are set forth in the opinion of the Court.