Porter

Charles L. Smith, doing business as the Dungeness Company, appeals from an order directing him to produce at his office and there make available to the Price Administrator records and documents pertaining to the business of his company.

June 17, 1946, a subpena duces tecum, signed by the District Director of the Office of Price Administration at Seattle, was served on appellant requiring him to produce the documents “for inspection and copying by Ralph Owen or E. V. Patterson.” The subpena designated “all of the financial accounting, cost and other records, including but not limited to” cer *373 tain records and documents specifically described. On appellant’s refusal to comply, the Administrator petitioned the court for an order compelling compliance in conformity with the provisions of § 202(e) and 205(a) of the Price Control Act, 50 U.S. C.A.Appendix, §§ 922(e), 925(a).

The petition alleged that Smith and one Fleming were partners under the firm name of Dungeness Company; alleged, on information and belief, that the company was engaged in the business of selling canned seafood, the ceiling prices of which had been fixed by regulations issued pursuant to the provisions of the…