INDEX TO DECISIONS.*

A.

Accounting Officers.

DISABILITIES OF:

Page.

..138, 141, 142

Cannot allow district attorney's claim for compensation for inquiry
and examination to determine whether cases reported by internal-
revenue collectors shall be prosecuted; nor can they allow his
claim under Rev. Stat., sec. 838, unless first approved by Secre-
tary of Treasury on the certificate of the judge.....
Cannot consider whether the limited and discretionary authority to
make an order fixing the amount of compensation has been wisely
exercised, but must presume that such authority has....
Cannot give effect to disputable allegations of fact from which, when
judicially ascertained, an estoppel in pais might arise
Cannot make any stipulation for the payment of more or less mileage
or compensation than is prescribed by the statute

DUTIES OF:

-

.........

....

254

59, 68

500, 501

309, 310

13, 19

As to accounts of disbursing clerk of Post-Office Department...
Evidence in drawback cases must be re-examined................
Executive imposed by statute, require the exercise of judgment
and discretion, and are not subject to judicial control or review;
but after this, a dissatisfied contractor can pursue any authorized
judicial remedy which is subject to no executive control or re-
view

....209, 220, 221

Must give effect to recitals in written instruments per se transferring
legal title to a claim by operation of law, such recitals being in
the nature of estoppels....

Relief to be refused to claimant of drawback fraudulently disregard-
ing regulations.....

(See JURISDICTION, POWERS, post.)

JURISDICTION OF:

Accounts, their settlement, adjustment, and revision have been left
to them by law

59,67

14,30

.412, 413, 429, 433, 434, 440

Allowances, whether violative of law, a question for them
Defined..

Facts giving jurisdiction to an officer imperatively required to find
facts before passing on claim, must affirmatively appear, or his
action is void....

13, 20

67

13, 21

* Prepared by Frank E. Anderson, of this office.

Page.

Accounting Officers-Continued.

JURISDICTION-Continued.

General, under general statutes and record, need not affirmatively
show that preliminary steps giving I have been taken. This
may be shown aliunde ...
Have revisory
account.

over order of district court approving marshal's

21,22

.429, 433, 434, 440

Legal title only, recognized by them (e. g. judgments v. United States
in Court of Claims) and equitable, not (e. g. assignment of such
a judgment). Exception to rule: pay-accounts of Army offi-
.....59, 66, 67, 106, 107, 108, 109, 114 note, 116, 117
Not concluded by audit of accounts in another Department than the
Treasury...

cers..

Reject claims based on positive fraud on a statute.....
Review contracts of authorized agents

(See DUTIES, supra, AND POWERS, post.)

LAWS GOVERNING -:

Not altered by act June 20, 1874 (18 Stat., 90)... POWERS OF —:

95

325, 327 21

88,91

May allow claims in certain cases for the payment of which no appro-
priation is available, and may report the same to the Secretary
of the Treasury, to be laid by him before Congress...447, 462-464, 487, 488
May await decisions of courts before deciding a question pending
before the courts (e. g. direct-tax interest)
May examine new evidence in drawback cases after allowance by
Commissioner of Internal Revenue, and must re-examine that
which was before him, as they are not concluded by his action.
Statute imposing his duties does not repeal theirs......

Not subject to opinion of court when not involved in judicial inquiry.
Not concluded by vouchers of agents.....

.447, 467

. 13, 19, 21

21

21

Payment may be withheld for a reasonable time to ascertain if claim-
ant is indebted to United States, and if so (see SET-OFF, post).. 408, 411, 412
(See DUTIES, JURISDICTION, supra.)

of indebtedness of claimant to United States against sums due him from United States. Authority exists by usage, statute, and decision of Supreme Court

STAY OF PROCEEDINGS:

.408, 411, 412

May await decisions of courts, before deciding a question pending
before the courts (e. g. direct-tax interest).

Accounts.

(See ACCOUNTS; AUDITOR; CLAIMS; COMPTROLLER; EMPLOYÉS;
EXECUTIVE OFFICERS; FIFTH AUDITOR; FIRST AUDITOR;
FIRST COMPTROLLER; OFFICERS; REGULATIONS; SECOND
COMPTROLLER; SIXTH AUDITOR.)

ADJUSTMENT OF -:

Left by law to accounting officers

APPROVAL OF -:

District courts'- marshals' accounts not a judgment, but only prima
facie evidence of amount due, subject to revision of accounting
officers...

AUDIT OF:

In another Department, not binding on Treasury

447, 467

412, 413

.429, 433, 434, 440

95

Due to United States, a set-off against claim on United States..............

95

BALANCE ON —:

Page.

Accounts-Continued.

DISBURSING CLERK OF POST-OFFICE DEPARTMENT'S -:

Duties of accounting officers as to them.
DISTINGUISHED FROM CLAIMS..

EFFECT OF AS EVIDENCE...
KEPT, HOW: JURISDICTION OF―:

.302, 307, 309, 310
.110, 111, note.

302, 303, 310, 311, 312

Guarantee-fund bonds, accounts, how disposed of and kept......
Receipts and expenditures accounts of Post-Office Department, in
the Treasury

-

221-230

.459, note.

Stationery accounts for Members and Delegates, House of Represent-
atives, are kept by the Clerk of the House....

In First Auditor, unless specifically or by reasonable inference as-
signed by statute to some other Auditor....

SETTLEMENT OF:

Commissioners of District of Columbia account monthly to Treasury
Department

Consular and diplomatic officers' accounts are settled by First Comp-
troller and Fifth Auditor, not by disbursing clerk of State De-
partment. Mode of settling them.

99

302, 306

31

94-98

Contingent expense accounts of Post-Office Department are settled
by Fifth Auditor and First Comptroller; salary accounts, by
First Auditor and First Comptroller

302, 306

Left by law to accounting officers
Marshal of District of Columbia submits his accounts monthly to the
Commissioners.....

412, 413

30, 31

.85, 87, 88

Marshal's accounts must show by clerk's certificate of the proper
court that they have accounted for all United States moneys and
returned all United States process before First Comptroller will
certify a balance in their favor
Superintendent of Post-Office Building's accounts are settled, ad-
justed, balanced, certified, and collected upon, under the super-
intendence of Sixth Auditor...
.302, 303, 310, 311, 312
Treasurer of United States' accounts are settled by First Comptroller. 199
Where United States are concerned, must be m in Treasury,

-

except where Congress specifically makes an exception....
(See JURISDICTION, supra, VOUCHER, post.)

SUITS ON:

Cannot be brought unless accounts were adjusted at the Treasury..
VOUCHER:

In Treasury Department practice, is a verified account against United
States, with an acquittance thereon executed (see also Evi-
DENCE) must prove every payment for which credit is

-

claimed...

(See ACCOUNTING OFFICERS; CLAIMS.)

CONSTITUTIONAL LIMITATION:

95

94

.350, 354; 88, 90, 91, 353

Property rights cannot be divested by act of Congress, but only by
"due process of law" (e. g., right of legal representative to as-
sets)

Not extended beyond the reasonably necessary import of its terms..
Prior legislation concerning liquor-taxes (see LIQUORS)................

LEGISLATIVE MISCONCEPTION. (See RECITALS, post.)

Act.

Act-Continued.

LEGISLATIVE WILL. (See RECITALS, post.)

Page.

PAYMENTS UNDER —:

Never made except on appropriations...

POWERS OF -:

Employés of Congress, continued in office by-after appointing Con-
gress has expired......

RECITALS IN-:

Act based on legislative misconception contains: I, (a) erroneous re-
citals of law or fact, or (b) construes existing acts contrary to
rules of judicial interpretation; or II, resting on erroneous as-
sumption, that a non-existing law exists, so clearly shows the
legislative will that effect must be given to it from its date. Dis-
cussion of principles...

Of fact or law in act not conclusive....

TIME OF TAKING EFFECT:

When no- is prescribed by law for act of Congress, it is operative
from the first moment of the day on which it is approved by the
President. Exceptions and qualifications. Precise
shown by any legal evidence

TITLE TO APPROPRIATION

488

49

49,51

may be

330, 331, 332

(See APPROPRIATIONS; CONSTRUCTION; JOINT RESOLUTION; LAW; PROCLAMATION; REGULATIONS; RESOLUTION; REVISED STATUTES; STATUTE OF LIMITATIONS; STATUTES.) June 1, 1789, 1 Stat., 24, sec. 4, oath of United States officers to be taken before they act.......

Sept. 11, 1789, 1 Stat., 67, salaries executive officers, assistants, and

Sept. 11, 1789, 1 Stat., xvii, salaries of executive officers, assistants and
clerks (obsolete)

Sept. 24, 1789, 1 Stat., 83, sec. 17, courts may grant new trials
Sept. 24, 1789, 1 Stat., 88, sec. 30, depositions de bene esse........................
Sept. 24, 1789, 1 Stat., 91, sec. 33, arrest of criminal, recognizance, how
returned, warrant for removal, and
bail....

July 16, 1790, 1 Stat., 130, establishing seat of government at Wash-
ington....

May 8, 1792, 1 Stat., 277, sec. 3, fees of clerks, jurors, witnesses, and attorneys.

June 2, 1794, 1 Stat., 395, sec. 1, district judge to appoint commission

ers

376

346, 347

347

261

285, 360

282

358

502, 503

.359, note.

Mar. 2, 1799, 1 Stat., 730, compensation of clerks in Departments.... Feb. 27, 1801, 2 Stat., 107, sec. 14, suits in hustings court of Alexandria and Georgetown, continued to circuit court...

Mar. 3, 1801, 2 Stat., 115, sec. 2, form of indictments, mode of recov

ering and distribution of penalties..

May 1, 1810, 2 Stat., 608, outfit to minister plenipotentiary or charge des affaires

Feb. 20, 1812, 2 Stat., 679-682, secs. 1, 2, commissioners appointed by circuit courts to take bail and affidavits, and effect of acknowledgments

347

358

271

177

so taken; fees for taking them.285, 359, note, 360

Mar. 1, 1817, 3 Stat., 350, powers of commissioners extended, as to affi

davits and bail in civil causes.285, 359, note, 360

Act-Continued.

May 7, 1822, 3 Stat., 695, sec. 14, no person to be inspector who at
same time holds any other office in col-
lection of customs of certain cities..

Mar. 1, 1823, 3 Stat., 771, ch. 37, sec. 3, person swearing falsely con-

cerning expenditures of public moneys
or claims, guilty of perjury....

Mar. 3, 1823, 3 Stat., 781, ch. 58, sec. 2, -, persons receiving, &c.,
goods illegally imported, &c., forfeit
double the amount

Jan. 24, 1827, 4 Stat., 197, evidence, how taken in United States courts
in certain cases..

Mar. 2, 1833, 4 Stat., 634, sec. 7, habeas corpus to be issued by judges.
Mar. 3, 1839, 5 Stat., 349, sec. 3, -, no person whose salary, &c., shall
receive any extra allowance, unless au
thorized by law.....

June 19, 1840, 5 Stat., 385, —, in case of pensioner leaving children but
no widow..

Aug. 23, 1842, 5 Stat., 516, 517, secs. 1, 2, commissioners appointed by
circuit courts to take acknowledg-
ments, bail, &c., and have powers of
justice of peace in some cases. De-
fendant's witnesses may be required to
give recognizances...

Page.

297

355

42

359, note.

285

251

159

.281, 359, note.

Aug. 26, 1842, 5 Stat., 526, sec. 17, -, stationery and job printing fur-
nished and performed by contract....
Aug. 26, 1842, 5 Stat., 536, 7, —, act to detine and establish fiscal year .
Feb. 11, 1846, 9 Stat., 3, —, act relative to collectors and other officers of
the customs......

99

105

104

359, note.

172, 174

Aug. 8, 1846, 9 Stat., 79, jurisdiction of United States courts and com-
missioners on the application of for-
eign consuls, &c.....
Sept. 9, 1850, 9 Stat., 446, —, boundaries of Texas, and establishment
of New Mexico as territory...
Sept. 18, 1850, 9 Stat., 462, secs. 1, 2, 3, 4, commissioners' appointment,
powers, duties, and jurisdiction under
Fugitive Slave act....

..359, note.

Sept. 30, 1850, 9 Stat., 542-proviso prohibiting pay for two offices at

same time

Feb. 26, 1853, 10 Stat., 161, 167-fees and costs of clerks, marshals, and
attorneys in Circuit and District
courts

..44, 45, 47, 48, 360, 502, 503
Feb. 24, 1855, 10 Stat., 614, commissioners' powers concerning deserters
from foreign vessels

Feb. 28, 1855, 10 Stat., 617-payment of creditors of Texas.
Mar.

..359, note
172, 174

1, 1855, 10 Stat., 626, sec. 26-acts allowing attachés, outfits, in-
fits, clerk hire, or office rent repealed.
Mar. 2, 1855, 10 Stat., 630, sec. 2, commissioners' powers, under letters

rogatory...

Aug. 16, 1856, 11 Stat., 50, sec. 12-accounts of district attorneys, when
United States are parties in interest,
merely, or when officers are sued, pay-
ment of..

177

359, note.

47,48

33 DEC, VOL 5