Title: Amos T. Akerman to George S. Boutwell, 8 July 1870
Date: July 8, 1870
Source: Transcribed from digital images or a microfilm reproduction of the original item. For a description of the editorial rationale behind our treatment of the correspondence, see our statement of editorial policy.
Location: National Archives and Records Administration
Whitman Archive ID: nar.01410
Contributors to digital file: Elizabeth Lorang, Nima Najafi Kianfar, Kevin McMullen, and John Schwaninger
July 8, 1870.
Hon. Geo. S. Boutwell,
Secretary of the Treasury.
I have the honor to acknowledge the receipt of your letter of to-day, with the accompanying papers relating to the application of Geo. C. Richardson & Co. for refunding certain Internal Revenue taxes, in which you ask my opinion "as to whether the same, or any part thereof, should, under existing laws, be refunded."
There is no agreed statement of facts in the papers, and no statement of facts to be assumed by me on which to give my opinion of the law. It does not appear from the papers whether Richardson & Co. guaranteed the sale or not—and although the general facts appear to be undisputed, certain facts that may be material are certainly not expressly conceded to be true by both the Commissioner of Internal Revenue and Richardson & Co.—I will therefore thank you to so state the questions of law upon which my opinion is desired, as will enable me to consider all the facts which are material in the case, as either agreed or assumed for the purposes of the opinion—as I have no right to find the facts—and if I assume them I am not certain that I shall assume the facts, or all the facts, which you desire me to consider as a part of the case.
The papers are respectfully returned.
Your obedient servant,
A. T. Akerman
Richardson & Co's case