Page:Federal Reporter, 1st Series, Volume 2.djvu/759

 752 PBDEBAL EEPOBTEB. �with the exception of the last one. That one had been passed upon and confirmed, except as to a fcw items to whieli the receiver himself took exceptions. The two other receivers had never made any iinal account. As regards them, their last accounts were open and not passed upon. The last receiver in the case, Mr. Morrill, had, as far as I know, pre- sented no account at ail. If he has, there is dothing to show but what his account is open to determination. �TJnder that state of the case the court came to make a final decree, (as near as it could make a final decree.) Corning to make a final decree they tried to conclude as much as they could. Among other things, none of these receivers were dis- charged, and they made this order that the receivers should appear before the master and pass their accounts. What did the court mean by that, under that condition of affairs ? Did they mean to make an order equivalent to this, that ail the accounts of ail the receivers for ail the time shall be open for re-examination ? That is contrary to the usual course of proceedings in court; contrary to ail the practiees of dealing with accounts with administrative afïairs ; and if the court had meant it, it would have been very easy to say that the ac- counts of ail these receivers are all of them open to full inves- tigation, and they shall ail corne and pass their accounts, as they have never been settled at ail. �That would bave been the proper way to say that thing if the court meant it ; and I think that where there is such a depart- ure from the practice of the court — from the sound principles in regard to ail accounting — whether private accounts or otherwise, stated accounts, a passing of receipts, or any set- tlement whatever, or a settlement in court having a judieial character, such is the strength of the principle that if you can go behind these without formai proceedings, (which I will pres- ently mention,) and if the court meant in that instance to say that much, that every one of these receivers should corne here without regard to any accounting heretofore, and ail should be open as if it had never been settled, they would have said it, Certainly, if I had been on the bench, I should have said it if I meant that. ����