delivered the opinion of the court.
The judgment in each of these cases was rendered after a trial by jury on- the 17th of March, 1880, during the November term, 1879, although it was not signed until May 20th, 1880. On the 19th of May, 1880, which was at the April term of that year, the district judge who presided at the trial signed a bill of exceptions, which sets forth that on the trial the United States offered in evidence a document which was annexed and purported to be a copy of an assessment made by the Commissioner of Internal Revenue for May, 1875, to the introduction of which the defendants objected, and that, the objection was sustained. The bill of exceptions then proceeds as follows:
“ To which ruling of the court plaintiff excepts, and tenders this his bill of exceptions, which is accordingly signed this 19th day of May, 1880.”
*52
The rule is well established and of long standing that an exception to be of any avail must be taken at the trial'. It may be reduced to form and signed afterwards, but the fact that it was seasonably taken must appear affirmatively in the record . by. a bill of exceptions duly allowed or otherwise.
Phelps
v.
Mayer,
,. It follows- that the errors assigned are not such as we can consider, and
The judgments are affirmed.