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^oi-AplvcVUr cr<
- Jew- Tvrft^'ju^vj. ^^
DECISIONS V_
OF TIDE
FIKST COMPTROLLEE
IN THE
DEPARTMENT OF THE TREASURY
or
THE UNITED STATES.
By WILLIAM LAWRENCE,
FQtST COMFTBOLLEB.
VOL. IV.— 1883.
WASHHrGTON:
OOySBKHENT PBINTINa OFFIOB.
1883.
^/\r-^C .X.
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ERRATA.
"Deceased Claimant's case", at page 256, seventh line trom the bottom, ahonld read
"be paid If disbursing officers'*, instead of ''be paid to disbursing officers."
In << Timber agenf s case", at page 528, ninth line firom the bottom, after the word
"that". Insert the words, "it has been supposed by the head of one Department
that; " and see " Clerk's Absence case." (5 Lawrence, Compt. Deo.)
There are other errozSi generally typographical, which the intelligent reader will
readily oorreot . p
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OOISTTEISTTS.
I. TABLE OF CASES.
n. TABLE OF CLAIMAKrS.
IIL TABLE OF OASES AJW SUBJECTS IN THEIB BESPECTIVE ORDEB.
IV. INTKODUCTION.
y. DECISIONS OP THE FIEST COMFTBOLLER (WILLIAM LAWRENCE) IN
THE DEPARTMENT OF THE TREASURY OP THE UNITED STATES.
VI. INDEX.
m
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TABLE OP CASES.
Aet-BeTival.. 496
A^DnfsSQbstitntioii 463
Allen's Aooomit 514
Andrews's Appeal S4
Availability-Appiopriation 132
Baring Brotheis A Co.'s 8
Bond-Beqaest 86
Bzazee's 511
Caine's ^ 47
Chief SnpesmscHr's Compensation 442
Clauns-Assignment 36
Clarksim's 484
Conger's Appeal 536
Connolly's 45
Connolly's (addition to) 643
Copy 491
Coyle's 617
Deeeased-Attoiney , ^ 615
Deceased Claimuit's .^ 256
Detection-Appropriation 60
District Attorneys' Assistants' 113
District Conimissioneis' ^ 388
Drawback Expiration 400
Dunn's 410
Election-Proclamation 584
Exchange-Property 119
Extra-Pee , 423
Fiye-Tear Claims' 253
Foster's 445
Georgia 354
Georgia (addition to) , 641
Guard 478
Hayden's 416
Howard University 116
Implied-Anthority 80
Incompatibility 486
Indorsement 457
Jordan's (3 Lawrence, Compt. Deo., 274) 566
Keyser's 261
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VI Table of Oases.
Page.
Land-Grant BaUroad Company's im"
Lee's 396
MacNeUrs 88
Marshal's Attendance 451
Marshal's Expense 638
Marshal's Guard 434
Match-Stamp 430
Meigs's 688
Mississippi Central Bailroad Co.'s 553
Nebraska Five Per Cent «47
NebraskaFive Per Cent, (addition to) 643
Ochiltree's 102
Ordway's 529
Oregon Marshal's 497
Pacific Bailroad 214
Pease's 501
Pensioners' Barial Expense 166
Bailway-Compensation 188
Balston's 507
Band's 393
Bebate , 90
Beeslde's Appeal 156
Be-epening Decision • 544
Bchell's 573
Site 158
Special Deputy Marshal's 473
Special Disbursing Agents' 123
Specific-Appropriation 137
Star-Bonte Attorney's 541
Statute-Time -899
Supreme Court Clerk's 92
Swamp-Land-Fee 680
Tax-Sale 546
Timber Agents' S26
Timber-Culture-Act 1
Wells's 403
White's 470
Winchester's 21
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TABLE OF CLAIMANTS.
AdAmB, J. M., Reoeiyer of Publio Moneys at Yakima, WaahipgtonTemtoxy. 1
Allen, John J., Chief Superyiaor of Elections for the Eastern District of New
York 514
Andrews, Chase 94
Appointee of the Secretary of the Treasury in the serrice of the United States
Coast Surrey 486
Amgneee of Claims against the United States 36
Assistant District Attomeys 113
Attorney retained to assist the Attorney of the United States for the District
of Columbia 541
Auetimieer to make tax-sales in the District of Columbia 546
Barber, Amsi L., President of the Barber Asphalt Paving Company 45t
Barinf; Brothers A Co 8
Boone, Albert £ 84
Biazee, Andrew W., United States District Attorney for the District of Col-
orado 511
Bright, B. J., Sergeant-at-Arms of the United States Senate 416
Caine, JohnT 47
Chief of Engineers 110
ChiefSupervisor of Elections 44S
Claimants for expenses incurred for the last sickness and burial of deceased
pensioners 185
Claimants for rebate or drawback under act of March 3, 1883. 90, 402
Clarkson, Courtenaye N., Administratrix of Samuel F. Clarkson, deceased.. 484
Clerk in a Department 399
Clerk ofthe Supreme Court ofthe United States 92
Gollectorof Taxes in the District of Columbia 546
Commissioner of Fish and Fisheries 119
Commiflrioner of Internal Beyenoe *,, 544
Commissioners ofthe District of Columbia... 388,517,546
Conger, Frank B., Postmaster at Washington City 536
Connolly, James A., United States District Attorney for the Southern Dis-
trict of Olinois 45
Coyle, Bernard J., and sureties • . M7
Delegates in Congress in arrears to the United States 102
Diamond Match Company 430
Disbursing Clerk of the Interi<Hr Department 137
Diafcrict Attorney of the United States 422
Doagherty, J. M 457
Dann, Dayid M., United States Consul 410
Electors of the State of Louisiana 584
Employ^ to disooTcr violations of internal-revenue law 60
Employ^ under the appropriation for dies, paper, and stamps, 1883 80
Evans, John G ; 193
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Ym Table of OlaimanU.
Foster, John W., Envoy Extraordinary and Minister Plenipotentiary of the
United States to Spain 445
Griswold, A. W., attorney for judgment creditors 573
Onttman, John B 152
Hancock, W. F., administrator of John J. Pnlliam, deoeased 961
Hayden, Henry F., Chief Engineer of the United States Senate 416
Hohson, H. P., administrator de h&nia non with the will annexed of John N.
Pnlliam, deoeased 261
Jordan, Edward L 586
Keyser, Beojamin U., BeoeiTor of the German American National Bank of
Washington 261
Ijee, Daniel W., and Company 396
Legal representatives of a deceased Attorney • 515
Lewis, B.T 684
MaoNeill, Finlay, Consular Agent of the United States at Prince Edward
Island 88
Marshal of the United States 434,451,476
Marshal of the United States for the District of Oregon 497
Meigs, General M. C, late Quartermaster-General, United States Army, re-
tired 588
Member of Congress 486
Mississippi Central Bailroad Company 553
Neale, Leroy, Commissioner of the Circuit Court 473
Ochiltree, ThomasP 102
Oxdway, Albert 5S9
Pacific Railroad Companies 214
Paul, Joseph 453
Pease, N. E., Receiver of Public Moneys at Watertown, Dakota Territory.. 501
Ralston, D. H., administrator of A* S. Gray, deceased, late Marshal of the
Western District of Virginia 507
Band, Edward M., Commissioner of the Circuit Court 393
Reeside,J. E 156
Registers and Receivers of District Land-Offices 1,580
Representatives of deceased claimants against the United States 255
Saint Louis and San Francisco Railway Company 1&7
Schell, Augustus 573
Secretary of State of the State of Wisconsin 580
Secretary of the Interior 132
Slavens, J. W. L 457
Sloane, S. B 473
Smith, Eliea P 86
Special Agents engaged in preventing ti mber depredations 526
State of Georgia 354
State of Nebraska 247
Surgeon-General of the Marine Hospital Service 436
Treasurer of the Howard University 116
Trimble, N. W., Chief Supervisor of Elections for the Southern District of
Alabama 491
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Table of ClaimanU. IX
Utali and Norihern Railway Company 168
Ward, S. O. and G. C, Agents for Baring BrotUen A Co 8
Welk^ W. C, Commiflsioner of the Circuit Court 403
Wetmoxe, J. H., Paymaster's Clerk «58
White, B., Commissioner of the Circuit Court 470
Winobeater, C. and G. C 21
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TABLE OF CASES AND SUBJECTS IN THEIR RESPECTIVE ORDER.
Page.
TiMBER-CULTURK ACT :
In the matter of the right of registers aod receivers of district land-offices
to receive a commission of one per eentum each on the minimum cash
▼alae of lands entered under the ' * timber-caltnre act<s '' 1
Baring Brothers 6c Co/s :
In the matter of the payment of a registered certificate of stock of the United
States, accompanied hy a power of attorney in hlauk purporting to
make an assignment and authorize a transfer in hlank, presented long
after its maturity, and appearing ftt>m the records of the Treasury De-
partment to have heen paid already 8
Wixchbster'd :
In the matter of the allowance of a claim against the United States in flavor
of a firm, one member of which is a duly adjudicated bankrupt 21
Andrbivs's Appeal :
In the matter of the right of a subcontractor for carrying mails to receive
payment therefor from the United States 34
CLAIMS-ASfilGlOf ENT :
Construction of section 3477 of the Revised Statutes, in regard to assign-
ments of claims against the United States, and in regard to powers of
attorney, orders, and other authorities for receiving payment of such
claims 36
CoirNOiXY'8 :
In the matter of the compensation of United States district attorneys for
services in making " inquiry and examination '^ into cases reported for
prosecution by collectors of internal revenue, and for services in rela-
tion to such cases when the parties are prosecuted 45
Caine's:
In the maifter of the right of a Delegate elected to Congress fh>m a Terri- .
tory after a term of Congress has commenced, to compensation, when
there has previously been no lawful election at the regular period 47
DXTECnOK-APPROPRIATION :
In the matter of the authority of persons employed under section 3463 of
the Revised Statutes to visit, enter into, and examine distilleries, and
to examine " fruit-distillery papers " 60
Implied Attthoritt :
In the matter of the payment of employes from the appropriation made by
the act of August 7, 1882, '*for dies, paper, and stamps " 80
Boinv-BEQUEST :
In the matter of a bequest of United States bonds to a person " for her sole
and separate use during her natural life, • * • and after her death"
to parties specified 86
MacNeill'8 :
In the matter of the right of a British subject, who is a consular agent of
the United States at Prince Edward Island, to receive compensation for
taking depositions in behalf of the United States under a commission
issued by a court thereof, and for issuing process by virtue of his au-
thority as a provincial Justice 88
XI
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xn Table of Oases and Subjects in their respective Order.
Page.
BXBATE :
In the matter of the rebate on ''original and nubroken factory packages of
smokiDg and manufactured tobacco and snnif, cigars, cheroots, and
cigarettes '^ under section 4 of the act of March 3, 1883 90
Supreme Court Clerk's :
In the matter of the right of the clerk of the Supreme Court of the United
States to print, at a private printing office, the opinions of the court,
to pay the expenses thereof from the emoluments of his office, and
to collect fees for copies 92
Ochiltree's:
In the matter of the duty of the accounting officers of the Treasury De-
partment to withhold the salary of a Representative or Delegate in
Congress "who is in arrears to the United' States'' 102
District Attorneys' Assistants' :
In the matter of allowances to attorneys employed and retained " to assist
the district attorneys" ofthe United States 113
Howard University:
In the matter of the authority to use an appropriation to pay expenses
incurred before the passage of the act making it 116
Exchange Property:
In the matter of the authority of the Chief of Engineers, as Superin-
tendent of Public Buildings and Grounds in the District of Columbia,
to furnish the Commissioner of Fish and Fisheries with an old ftnee,
in exchange for a new one, to be erected by the latter officer 119
Special Disbursing Agents' :
In the matter of advances of public moneys to special disbursing agents. 123
Land-Grant Railroad Company's:
In the matter of the payment of " land-grant " railroad companies for
transportation for the Government 127
Availability- Appropriation :
In the matter of the availability of appropriations prior to the commence-
ment of the fiscal year for the service of which they are made 1^
Specific-Appropriation :
In the matter of the application of appropriations for specific objects
named under one general head, giving a generic description of their
character 137
Site:
In the matter of the payment of the contract price for a site purchased
for a United States court-house, custom-house, and post-office at Pen-
sacola, Fla 152
Beeside's Appeal:
In the matter of the right of the United States, after payment has been
made to a contractor for a quarter's service in carrying mails, t<o de-
duct from compensation due him for services thereafter performed
** [1] the price of trips so paid for as. performed, when, in fiust, " not
performed ; and [2] not exceeding three times the price if the fail-
ure" to perform said trips " be occasioned by the fault of the con-
tractor or carrier " 166
PENSioNltRS' Burial-Expense:
In the matter of the authority of accounting officers to adjust accounts
for expenses incurred for the last sickness and burial of deceased pen-
sioners, under section 47 18 of the Revised Statutes 185
Railway-Compensation :
In the matter of the right of the Utah and Northern Railway Company
to payment for services in carrying mails for the United States 188
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Table of Owes and Suljeets in tkeir retpeotive Order. xin
t^AoiFic Bailhoad:
In the matter of the rights of the Pacific Bailroad companies in relation to
compensation for transportation — services rendered for the Oovern-
ment 214
Kbbbabka Fivs Psr Csnt. :
In the matter of the right of the State of Nebraska to receive five per cent,
on the ralue at one dollar and twenty-five cents per acre of the estimated
quantity of Indian reservations in that State prior to the extinction of
the Indian occupancy, and sale by aathority of law 247
Ftvb-Tbar Glaiics :
In the matter of the aathority of the aoconnting officers of the Treasary
Department to settle and adjust claims *' brought before them " more
than five years afler the balances of appropriations originally applica-
ble to their payment ** have been ezhansted or carried to the surplus
fund." Actof June 14, 1878 (20 Stat., 130) 252
I>BCXAfiRD Claimants:
In the matter of the proper mode of paying claims due to estates of persons*
w^ho die leaving assets so small as not to justify the expense of admin-
. istration 256
Xxtsxb'b :
In the matter of the authority of a court of the District of Columbia over a
Treasury draft iasned to a deceased person, previously a resident of a
State 261
Obobgia:
In the matter of the right of the United States to apply money appropriated
by Congress to the State of Georgia, by way of set-off against the quota
of direct taxes apportioned to that State by the direct tax act of August
5,1861 354
DiBTRICT COMMISaiOXEBS :
In the matter of the jurisdiction of the proper accounting officers of the
Treasury Department in the settlement of the aoconnts of the disburse-
ments made by the Commissioners of the District of Columbia of appro-
priations for expenses of the District 386
Band's:
In the matter of the right of Commissioners of the Circuit Courts to payment
of docket fbes in criminal cases heard by them respectively 393
Lib's :
In the matter of the right of a party, who furnishes stationery for a collec-
tor of internal revenue, to payment therefore by the United States .... 396
Statute Timb :
In tiie matter of the authority of the head of a Department to appoint a clerk
- in-the Department on the sixteenth day of July, 1883, without an ex-
amination under the act approved January 10, 1883, to regulate and
improve the civil service of the United States 399
Drawback Expiration:
In the matter of the time within which a claim must be presented for draw-
back or rebate under the act of March 3, 1883 (22 Stat., 488), ''to reduce
internal revenue taxation, and for other purposes " 402
Wblls'S:
In the matter of the right of Commissioners of the Circuit Courts of the
United States, for the Northern District of Alabama, to certain fees .... 403
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xiY Table of Oases and SuJbjects in their respective Order.
Duhn'b : PftfB.
In the matter of the right of a person duly appointed as oonsnl, who has
taken the oath of office, and given bond, to receive salary before he has
entered on the daties of his office « 410
Hatden'b:
In the matter of the authority of the SergeaAt- at- Arms of the Senate, to
remove the Chief Engineer of the Senate 416
Extra-Fkx :
In the matter of the right of a district attorney of the United States, in a
case proeeoQted by him in the name of the United States to en-
force a lien for intemal-reyenue taxes, and which is compromised, to
retain for services, in addition to fees prescribed by law, money taxed
by the court to be paid to him therefor by the defendants, and as part
of the consideration for the compromise or otherwise 422
Match-Stamp :
In the matter of making an allowance for, and redeeming stamps im-
properly or unnecessarily used on packages of matches 430
IfABSkAL's Guard :
In the matter of the right of a marshal, in "transporting criminals," to mile-
age for a guard, who receives mileage also for the same travel as a wit-
ness 434
Act-Reyival:
In the matter of the revival of a general and permanent statute after its
repeal by a temporary act, when the latter has expired by its own limi-
tation 436
Chief Supertibor's Compensation :
In the matter of the right of a chief supervisor of elections toper diem com-
pensation 442
Foster's :
In the matter of the right of an Envoy Extraordinary and Minister Plenipo-
tentiary of the United States to a foreign State to be paid compensation
for the time he is detained in' the United States-b!^ authority of the
State Department, for purposes connected with his official duties, after
the period of thirty days, during which he received instructions, has
expired 446
Marshal's Attendance :
In the matter of the right of a marshal to a fee of ** two dollars a day ",
for attending before a Commissioner of the Circuit Court, when there is
no examination of a criminal charge, but only a continuance thereof to
a subsequent day 451
Agent's Substitution :
In the matter of the authority of an agent, who, by virtue of a power of
substitution, has apiiointed a substitute • 4&3
Indorsement:
In the matter of the indorsement and payment of a Treasury draft issued
* ' to the order of" a person ' ' for the use of and another person named . . 457
White's:
In the matter of the per diem fee of Commiasionersof the Circuit Court, *'for
hearing and deciding on criminal charges" 470
Special Deputy Marshal's :
In the matter of the authority of Commissioners of the Circuit Courts to ap-
point persons to serve criminal process issued under the laws of the
United States 473
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1
Table of Cases and Subjeeis in their reepeoHve Order. XT
Ouabd:
In the matter of the right of a marahal to be paid for a ** guard", of per-
■ODB charn^ inth orime, " attending examinations before a Commis-
sioner'' of the Cironit Conrt 478
Cx-ABxaon'B:
In the matter 6f the payment of a olaimfor mileage of a naval offieer, certi-
fied in his fayor before, and in favor of his legal representatiYes after,
the balance of the appropriation, from whioh snch mileage was payable,
had been <' carried to the snrplns Aind", bnt whioh still remains un-
paid 484
I2IOOMP ATDILXTr :
In the matter of the right of an officer of the United States to hold an office
nnderthe authority of a State 488
Coft:
In the matter of the right of a Chief Supervisor of Elections to compensation
for oopies retained in his office, and for seals to certificates of such
copies, of the evidence, dbc., which, by section 90S0 of the Bevised
Statutes, he is required to make and to file with the Clerk of the House
of Bepresentatives 491
Obbqom Habshal's :
In the matter of the right of the marshal of the district of Oregon to double
the usual fee for serving a subpcsna on a witness in another district. . . 497
Pbasb's:
In the matter of the right of the proper accounting officers, in adjusting
the claim for salary of an officer of the Qovemment, to set off against
snch claim a judgment in favor of the United States against such
officer ;^ 601
Saistoh'b:
In the Circuit Conrt of the United States for the Western District of Vir-
ginia 50T
Bbaxbb's:
In the matter of the right of a United States District Attorney to per dissi
compensation for appearing before a Judge, or a Commissioner of the
Circuit Courts at the application and hearing for the issue of warrants
to anest persons charged with crime 511
Ajjjo^A Aocx>unt :
United States District Court, Eastern District of New York— In the matter of
the aeoount of John J. AUen, Chief Supervisor of Elections, November
13,1883 5W
Dmsasbd-Attobkbt :
In the matter of the right of the legal representatives of a deceased attor-
ney, to receive the Treasurer's draft issued in payment of a claim prose-
euted to allowance by such attorney, while living, under a power of
attorney authorizing him to do so, and to receive such draft ... • *. 515
COTLB'S:
In the matter of the authority of the Commissioners of the District of
Columbia, under an act appropriating money for the expenses of public
works for a designated fiscal year, to make contracts for the continua-
tion of snch public works in a subsequent fiscal year, contingent upon
an appropriation by Congress 517
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XYi Table of Oase$ and SubjecU in their respective Order.
TiMBKR-AOENTS' :