Walton v. United States
Supreme Court of the United States · 1824-03-17 · cited 80×
The case involved a suit by the United States against Walton, a receiver of public money in a Mississippi land office, to recover over $102,000 in cash and stock he allegedly owed; the government relied on an authenticated Treasury transcript as evidence in an action for money had and received. Walton objected that the suit was improper without prior notification and settlement proceedings under the 1795 act, that recovery could only be on his official bond, and that he was sued in the wrong capacity while the evidence mixed cash and stock. The Supreme Court affirmed the judgment for the United States, holding that the 1797 act expressly made the certified Treasury transcript admissible evidence in such suits and gave the debtor adequate opportunity to present credits at trial, that the receiver remained individually liable, and that stock was legally equivalent to cash for the debt. The Court also ruled the bill of exceptions invalid because it was not taken during trial.