"NEW YORK, _March 25th, 1879_.
"TO CHARLES O'CONOR.
"MY DEAR SIR,--The action of the United States in the
income tax case is a common-law action. The complaint has been sent
to you.
"The substance of the plea is that the defendant had been assessed
by the proper officers of the United States. The tax and penalties
fixed and the amount collected by the government. A copy of the plea
will be sent to you, but the above is the substance of it.
"The question argued before Judge Blatchford in the district court
was on the point raised by the defendant that the action of the
government officers was quasi judicial, and their determination
conclusive and exclusive.
"The points of the defendant are sent herewith.
"In this state of things the District Attorney proposes to file a
bill of discovery to obtain the facts which shall establish the
right of action.
"It is understood that the District Attorney desires, if possible,
to have the judgment of the Supreme Court on the main question. But
that purpose may, perhaps, be regarded as confidential.
"The advance sheets of the bill of discovery intended to be filed,
which had been informally furnished to one of the defendant's
counsel, have also been sent you.
"The first point upon which your opinion has been asked is
whether, in case we plead to the bill of discovery, that the
plaintiff is barred as to his right of action by the quasi judicial
determinations of the officers, and has no right to discovery by
reason of having no right of action, and that plea is overruled by
the Circuit Court, the decision will constitute such a judgment as
will be appealable to the Supreme Court.
"There are other questions, but this is the most immediate.
"I write this note to give you information at once without the delay
incident to getting the counsel together to write out a case for
submission.
"Very truly yours,
"(Signed) S. J. TILDEN.
"Hon. Charles O'Conor."