Chesapeake & Delaware Canal Co. v. United States

250 U.S. 123 (1919)

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.