In re Comingore

96 F. 552, 1899 U.S. Dist. LEXIS 345
CourtDistrict Court, D. Kentucky
DecidedJuly 5, 1899
StatusPublished
Cited by8 cases

This text of 96 F. 552 (In re Comingore) is published on Counsel Stack Legal Research, covering District Court, D. Kentucky primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
In re Comingore, 96 F. 552, 1899 U.S. Dist. LEXIS 345 (kyd 1899).

Opinion

EVADÍS, District Judge.

The petitioner for the writ of habeas corpus in this case is the collector of internal revenue for the Sixth district of Kentucky, duly appointed and commissioned by the president of the United States. Previous to March 1, 1899, the auditor’s agent, claiming that Elias Block & Sons, distillers, had failed to list for state taxation certain distilled spirits in their warehouse in Gar-roll county, Ky., instituted civil proceedings against them in the name of the commonwealth of Kentucky, under the provisions of section 4241 of the Kentucky Statutes, to compel an assessment of the spirits for taxation. On that day the petitioner, in obedience to a subpoena, appeared as a witness to give his deposition in the case before W. A. Price, a notary public. After being duly sworn, he was asked several questions, to which he made answers as follows:

“(3) Did the defendants, Block & Sons, owners of said distillery, make, under the provisions of tbe laws of the United States, reports to your office as to the amount of liquor which they manufactured and deposited in the bonded warehouses located on said distillery premises from the year 1887 down to the present time? If so, how often, under the provisions of the law, do they make such reports? A. They make reports monthly. (4) Did they, under the provisions of said law, also make applications to your office during said time for permission to withdraw such liquors from bond? If so, how often? A. They make applications whenever withdrawals are made, — daily, if they choose. (5) Are these reports of deposits and requests for privilege to withdraw, or official records made therefrom, now in your office, or under your control in any way, for the period commencing October 1, 1885, and ending July .1, 1897? A. They are on the files of this office, but not under my control, except as collector. (6) Please file official copies of them, and make them a part of your deposition. A. I will have to decline to do this, under section 3167 of the Revised Statutes of tho United States, and the rulings of the department. (7) What rulings of the department do you refer to, other than section 3167 of the statutes? A. The ruling of the department is as follows: ‘The department does not permit the giving out of anything contained in Internal revenue returns or documents by a collector, storekeeper, or any other officer of a collection district, for purposes other than those which the statutes of the United States contemplate.’ (8) Who made the ruling of the department? A. It is made by the secretary of the treasury, through the Internal revenue commissioner.”

For failing to answer some of the questions in the manner desired, and for failing to furnish the official copies demanded, the notary public then adjudged that the petitioner should pay a. fine of $5, and [554]*554be confined in the county jail for six hours, or until lie was willing fully to answer the questions and furnish the copies. This judgment of the notary public was, per se, ineffective, under section 538 of the Kentucky Code of Practice, and had to be reported to the court in which the litigation is pending; the Code requiring that the court shall render judgment for the fine imposed, to the extent it is approved. The notary reported this action to the county court, by which it was approved, and judgment entered in the following form:

“It is therefore ordered and adjudged by the court that the plaintiff’s motions be sustained, and that plaintiff is entitled to use as evidence the facts stated in the reports and papers filed by any or all of the defendants in the office of the collector of internal revenue for the Sixth district of Kentucky,' and also such facts as are stated in the reports made to said office by certain officers known as ‘United States storekeepers,’ and any other similar records, papers, documents, or exemplifications in said office tending to show the amount of liquors on hand at„the distillery of the defendants on the 15th day of September, 1889, 1890, 1891, 1893, 1894, 1895, 1896, and on the 15th day of November, 1892. It is further ordered that the witness D. N. Comingore make or cause to be made, or permit the plaintiff, its agent or attorneys, to make, true copies of such of said papers as the plaintiff or its attorneys may demand, and that said Comingore, as collector, attest the same and attach his seal of office thereto, if he has such seal, and that he permit the plaintiff or its agent or attorneys to compare said copies with the originals and verify the same, and that he also testify further in regard to same, if demand be made; and leave is hereby given to complete the taking of said deposition on giving proper notice, and for this purpose the clerk ⅛ directed, upon request of plaintiff’s attorneys, to transmit said deposition as now on file to W. A. Price, notary public, Covington, Ky. It is further adjudged that the action of the notary public, W. A. Price, in adjudging the witness D. N. Comingore to be-in contempt for failure to file copies of reports, papers, documents, and ■exemplifications, or to testify as to their contents as requested, be sustained and affirmed, and that the commonwealth of Kentucky recover of said D. N. Comingore the sum of five dollars as a fine, and that he be taken by the sheriff of Kenton county, Ky., and confined in the jail of said county for the space of six hours, or until he signifies his willingness to comply with the request made in the deposition attempted to be taken, as follows: ‘Please file official copies of the reports made to your office by Block & Sons as to the amount of liquor which they manufactured and deposited in the bonded warehouses located on their distillery premises from the year 1887 down to the present time, and also official copies of applications made by them to your office, during said time for permission to withdraw such liquors from bond." Also with the following request: ‘Please file official copies of such reports of the United States storekeepers as show the liquors on hand at the warehouses on the distillery premises of the defendants in Carroll county on September 15, 1890, September 15, 1891, November 15, 1892, September 15, 1893, 1894, 1895, and 1896.’ ”

Afterwards, on June 27, 1899, tbe said notary public and plaintiff’s attorney appeared at petitioner’s office to continue Ms deposition, and tlie following colloquy took place:

“I call your attention to the opinion of the court rendered April 3, 1899, copy of which has been furnished you, and as to which you have had ample time to be advised fully, and now ask if you will file official copies of such reports of the United States storekeepers, spoken of at the time of the former taking of your deposition, as show the amount of liquor on hand at the warehouses of the defendants on their distillery premises in Carroll count}', Ky., ■on September 15, 1890, September 15, 1S91, November 15, 1892, September 15, 1893, September 15, 1894, September 15, 1895, and September 15, 1896, or allow us, on behalf of the plaintiff in this action, access to and inspection of ■such records or papers for the purposes of taking copies for use on behalf [555]*555of the plaintiff as evidence In this action? Answer. I will have to decline, just as I did in the other case, and for the same reason as given in the other case. Q. 24.

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Bluebook (online)
96 F. 552, 1899 U.S. Dist. LEXIS 345, Counsel Stack Legal Research, https://law.counselstack.com/opinion/in-re-comingore-kyd-1899.