"_March, 1879._
"A copy of the draft of the Bill of Discovery intended to be filed
in the United States Circuit Court is submitted. It is for discovery
merely, and is in aid of a common-law action pending in the district
court. The complaint in that action is also submitted.
"Some of the questions on which Mr. O'Conor's opinion is desired in
the first instance are the following:
"First.--If to the Bill of Discovery a plea, or an answer in the
nature of a plea, should be made denying the right of action of the
United States in the suit in the district court, and, consequently,
its claim to a discovery on the ground that the quasi judicial
determination of the assessor as to the amount of the tax, and the
satisfaction of the judgment rendered by him are conclusive against
the United States, and if the Circuit Court should overrule that
point and grant the discovery, would that decision of the Circuit
Court be a final judgment on which an appeal would lie to the
Supreme Court?
"Second.--Would that appeal probably be effectual to obtain the
rulings of the Supreme Court on the main question of the controversy?
"First.--If to the Bill of Discovery a plea, or an answer the
defendant's income was in excess of the amount found by the assessor
to be his income, calls on the defendant to state on oath every item
of income during ten years, and every item of deductions therefrom
and many items of receipts which are not income. There is no
proposition between the foundation and the superstructure.
"What are the rules applicable to such a case?
"The interrogatories are not even limited to taxable income, but
would involve accretions of value which are not taxable.
"Can the objection (_a_) that there is not any proper foundation for
any interrogations? (_b_) that an interrogatory is too broad? (_c_)
that an interrogatory relates to a matter in which the plaintiff has
no interest or concern, as, for instance, to a subject not within
the tax laws--can such objections be taken by way of special plea if
we prefer that mode?
"The opinion or advice on the first and second questions is more
emergent--the others can be dealt with later."