"Monday, Mar. 24, 1879.
"Dear Sir,—I have your note requesting me to examine some questions touching a bill of discovery. No papers accompanied it except the original complaint and a copy of the bill.
"This controversy has been some time in the courts. The law case is at issue, and arguments and a judgment have been had in it. The nature and merits of the law case should be understood by any one who would venture to advise in the equity case.
"It is true that I could investigate all this matter from the beginning without aid from any one; but, considering that you have had counsel in the law case, it seems to me that a statement from them, with points referring to statutes and authorities, might be put into my hands with advantage. As this might facilitate my researches, it would expedite my conclusion and you indicate a desire for speed.
"Yrs. respy.,
"Ch. O'Conor."
TILDEN TO O'CONOR
"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.