CHESAPEAKE & DELAWARE CANAL CO. V. UNITED STATES
250 U.S. 123 (1919)
NATURE OF THE CASE: This was a suit to recover dividends due the Government on stock it
owned.
FACTS: The Government owned stock in D and failed to get its share of the dividend
payments. During trial, the Government produced a witness who testified that he had
embezzled the dividends due the Government and doctored the company files so that the
embezzlement would not be uncovered. During trial the employees of the Department of the
Treasury produced a number of books into evidence that were printed from the original
records of the government and others were printed compilations from books not of original
entry. D objected; they were not books of original entry and not certified as copies of
public records. D lost the verdict and appealed.
ISSUE:
RULE OF LAW:
HOLDING AND DECISION:
LEGAL ANALYSIS:
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