¶1said that some of the constitutional questions argued in this case on the part of the relator were scarcely open ones at this day. Upon one point, as to the irregularity of the proceedings before the commissioner, he had relieved the counsel for the relator from argument until he had heard the district attorney in •support of them, and what had followed from the district attorney had not changed his original impressions on that point, and the relator must be discharged. He would further -say that he very much doubted the power of congress to invest a commissioner with the authority in a proceeding originally instituted before him, to summarily commit a citizen for an alleged contempt This was an exercise of the judicial power of the United States, which, under the constitution, could not be entrusted to an officer, appointed and holding his office in the manner in which these commissioners were appointed and hold their offices.
7 F. Cas. 854
Ex parte Doll
U.S. District Court
Decided July 1, 1870
U.S. District Court · decided 1870-07-01
The relator [George Doll] in this case was duly assessed by the assistant assessor of his district in the early part of the year 1868, upon his sworn return for an income tax, due the United States for the year 1867; this return was not subjected to contestation of any character, was returned to the collector, and the tax paid.
Decided 1870-07-01