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United States. Comptroller of the Treasury.

Decisions of the first comptroller in the Department of the Treasury of the United States with an appendix

. (page 105 of 111)


Power —

1. Coupled with an interest 51-^

2. Given by statute, as to c^

3. Given by statutes, incidents, intendments 92

4. Grant, recognition of 355

5. History of exercise of 421

6. Of Postmaster-General 165

7. Recognition, grant 374

8. Revocability of 454

Power, J. T.—

1. Attorney, brief of, in Mississippi Central Railroad Company's case 559

2. Attorney in Georgia case 3&?

3. Attorney in Lee's case 397

4. Attorney in Mississippi Central Railroad Company's case 559

Power of a Court—

1. When exhausted 573



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Index to Decisions. 783

Power of Attorney —

1. Authority given by Constitution or CongresH asa 578

2. By claimant 515

3. Construction of 454

4. Effect of death of agent 515

5. Executed by A. L. Barber quoted 453

6. Execution of, after allowance of claim 36

7. In regard to 453

8. In regard to terms of , 515

9. Sufficiencyof 36

10. To make transfer of certificates of stock, copy of 9

Power of Substitution —

1. As to 454

Powers of Substitute^

1. In regard to 455

Practice^(Bee Begulalions ; Usage.)

1. As to payment of salary to Congressmen 104

2. As to special and imperative provisions 67

3. In Court of Claims, regulation of 286

4. In regard to marshals' fees 452

5. Modes of 477

6. Of accounting officers as to disbursing accounts 142

7. Of Comptrollers in relation to allowances for fees 393

8. Of courts as to administration 349

9. Of Department in regard to extra services 630

10. Of Department in relations to Pacific Bail way companies 217

11. Of Department when disbursing officer dies 146

12. Of Departments as to appointments of special agents 125

13. Of Departments as to deductions 173

14. Of Departments in relation to drafts 266

15. Of Departments regarding funds in hands of disbursing clerk at death. 145

16. Of Departments regarding suspensions 175

17. Of Executive Departments in relation to drafts 283

18. Of Executive Departments, liability of the Government 282

19. Of Government regarding requirements of Army officers 632

20. Of paying marshals for guard, regarding the 482

21. Of Treasury Department as to covering in money 145

22. Of Treasury Department bearing of, regarding claim of General Meigs. 638

23. Of Treasury Department in regard to Connolly's case 643

24. Of Treasury Department regarding payments 243

Pratt, B. J.—

1. Captain United States Army, compensation to, for extra services ex-
pressly authorized 596

Preamble and Resolutions—

1. Of House quoted regarding index of Journals 530

Precedence —

1. In relation to 348

Precedent —

1. Illegal retaining of compromise money 429

Precedents—

1. Growing from permission of unreasonable search , 73

Predecessor—

1. Judgment of a, res adjudieata 362

2. Jurisdiction over judgments of Comptroller's 355

3. Reversing decisions of 167



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784 First Comptroller's Office^ Treasury Department.

Page.
PredeoeiBOf^M DeciHans —

1. Incumbent reviewing a 372

Pre-emption Law —

1. In relation to issuing patent for land 318

Pre-emption Landa —

1. Commissions and fees 2

Pre-empior —

1. In relation to rights of 318

Prrferred Claimn-

1. Funeral expenses are a 256

2. Payment of, to widow of decedent 256

Premieee^

1. Entering into and upon 60, G2

Prerogativee —

1. Secured by the British constitution 74

Pteeentation —

1. Of outstanding draft 296

Preeident^

1. Compensation of 106

2. Constitutional power of 445

3. Control of, over diplomatic officer 445

4. In regard to 418

5. In regard to appointment of officers 609

6. Interfering with rights of 597

7. Nominations by 411

8. Nominations made by 609

9. Order of , regarding diplomatic officers 445

10. Special direction of, regarding advances 124

PreMent Buchanan*9 Meeeage—

1. Relative to civil duties of Army officers 596

Preeident of the Senate—

1. In regard to 418

Preeident^ Proclamation^-

1. Declaring the war at an end 369

Preeidential BeoonstrucUon—

1. In relation to Georgia 370

Preeumption of Foot—

1. As evidence 8

2. Doctrine of 12

3. In relation to 398

Presumption of Law —

1. In relation to 363

PreeumpHons—

1. Jurisdiction, Judgments 363

Presumptive Proofs—

1. Of payment 14

Prima Facie Emdmce—

1. In regard to certificate of election 585

Prince Edward Island —

1. Consular agent at 88

2. United States consul at Charlottetown 410

Principal —

1. Of bonds held under conditions 87

2. Of subsidy bonds, payment of lt?9

3. Payment of, final judgments 573



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Index to Deeisians. 785

Principal — Continued.

4. Beyoking power of agent 453

5. Time, compensation of agent 426

Principle —

1. Regarding conclosiveneee of jodgments 166

JPrinciplu —

1. Applicable in the a^Juttment of acoonnts 169

2. Decided in Meigs's case, importance of 611

3. Discussed by a Comptroller xzvin

Frintinff —

1. Of records of Supreme Conrt 97

2. Opinions of the Supreme Court : 92

Prior Claim$^

1. lu regard to payment of 553

Prior Common Law —

1. Repealof 504

Prior Enactment^

1. Special or general 85

Prior Statute—

1. Repealof- 504

Priority—

1. As to bankruptcy 21

Pri8onerd—

1. Fees for bringing in, guarding, and returning 451

2. Transporting and guarding 410

Private Agent —

1. In regard to 551

Private Busineea —

1. Privileges and duties of retired Army officers 610

Private Citizen—

1. In regard to extra compensation of General Meigs 592

2. Rights and duties of 594

Private CiOgene —

1. Rule of common la^ applicable to 297

Private DeM-^

1. Collection of 339

Private Debtor—

1. Jurisdiction of courts 332

PrivatelDebtoKe—

l.*Common law transfers, right of action to ancillary administrator of

the debtor 280

2. Debts due from 268

3. In relation to foreign administrators 290

Private Propertjf^^

1. Servioesof a citizen considered as 593

PrivaU Biffhte^

1. In.reUtion to title to public lands 318

Privilegee—

1 . Of retired Army officers, construction of Statutes regarding 61 1

Probable Cauee —

1. Certificate of 575

2. Regarding unlawful seizures 71

Probate Account —

1. Errors in 179

50D83



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786 First Comptroller's Office^ Treasury Department

FrobaU CcurP^

1. Order of 353

1. Forma of 477

FtooMdi of 8ale»^

1. DiBposition of 119

2. In regard to direct tax 386



1. Asto aBsigmnent of salary 102

2. As to payment of salary 106

3. liodeof, against offenders 408

Praceu Prwwmed —

1. As to payment 16

FroclamalUm —

L In regard to election to fill Taoancy 585

2. Of James Johnson, pruyisional governor of Georgia 369

3. Of Joseph ÂŁ. Brown, governor of Georgia 369

4. Of President, annulling restrictions on trade '. 400

Procuring LegUHatUm —

1. In regard to extra compensation , 627

Producer —

1. Of spirituous or malt liqnors 64

2. Protection of, from unlawful difliolosures 70

Producer9—

1. Of spirits and heer, rights of 71

Prof€99or9 at Colleges—

1. Retired Army oifloers detailed as 610

ProKiUntUme—

1. Against extra duty and pay 624

Promiee —

1. To pay money, in relation to 280

Promieeory Note—

I. Of the Treasurer 350

PromUiory Noiee —

1. In relation to 268,276,323,345,571

PromotUme —

1. When civil service act took effect .' 399

Property —

1. Change of title to 962

2. Deprivation of 262

3. In different Jurisdictions, titles to 345

4. In regard to « 594

5. In the District, drafts arenot 323

6. Laws governing suits for 268

7. Of persona 248

8. Right of 347

9. Security of the people in their 73

10. Seizing and confiscating 366

11. Tax on 594

12. Transportation of public 129

13. Within Jurisdiction of court of District of Coliunbia 262

Property of the State—

1. In relation to 314

Proper Parties —

1. In relation to * 284



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Index to Decisions, 787

Page.
ProposaU—

1. For oairying mails 29'

Proprietary Medioiiie9 —

1. ClaimB regarding, barred xxvin

ProprMary Stamps —

1. Claims for redemption of 43(^'

ProMoaftoii —

1. In regard to allowance to district attorney 644'

ProatfOMtioiM—

1. Services rendered prior to commencement of 45*

Prote9i—

1. Forceof 1711

ProvineiaX Ju8tic&^

1. Issuing process as 88

-ProvWow—

1. Id regard to a separate particular 540

2. Of bankmpt or insolyent act 570

Pr9vi8ian9 —

1. Of Statutes in relation to public lands 1

2. To indemnify the United States, Pacific Bailway 211

ProviMonal Oovemments —

• 1. In regard to reconstruction 371

2. Maintenance of suits by 371

Provi8<h^

1. Availability of appropriations 134

Praviaod—

1. In act of March 3, 1883, construction of 95

2. In appropriation act June 30, 1882, compensation to land-grant rail-

roads 131

Public JocauntB —

1. Compensation of Representatives 108

2. Statutes regulating adjustment of 185

Public Auction —

1. Dy District Commissioners 546

Public Buildifig—

1. Erection of 588

2. In regard to 521

3. Payment of superintendent of construction of 588

4. Purchase of a site for 152

Public Buildmg9^

1. Appropriations for 132

2. Construction of 132

3. Destroyed by fire 155

Public Creditcrt -

1. Rights of 571

Public Dtbt-^

1, lutereston - 566

2. Place of payment of 350

Public Debt Statement^ ,

1. Form of interest-bearing 17

2. Form of, on which interest has ceased since maturity 17

Public Depositary—

1. In relation to 393

Public Deposits^

1. Checking, drawing 3U3



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7.S8 First Comptroller's Officey Treasury Department.

Publio DowuUn—

1. Lmndin diopate segregated from the 319

Public Employmeti^-'

1. I>efeating distribation of benefits of 628

Publio Fund»^

i. Deposit of 393

Public Highteaya -

1. For use of Goveroineat 129

Public Iwtprorementi —

1. Appropriations for 523

Publio Land—

1. Granted for schools 249

2. Proceeds of sales of 249

3. Protecting timber on 526

Publio Landi—

1. Acconntsof 247

2. Claim of Nebraska to percentage on 252

3. Commission and fees 2

4. Five per centum on proceeds of sale of 644

5. Indian lands not 252

6. In Nebraska, right and title to, unappropriated 248

7. Policy and provisions of Statutes in relation to 1

8. Sales of 633

!»' 9. Taxpson 249

10. ^The i>ermanent Indian reservations in Nebraska are not 247

11. Trespasses on 123

Public Money -

1. Controlof, byCongress 91

2. Disbursement of 533

3. Disposition of 388

4. Limitation of use of 75

5. Places of deposit of 261,279

Publio Moneyi—

1. Accounting for 633

2. Advances of 123

3. In relation to 296,340

4. Refunding 502

5. SafiB-keeping of 347

Publio Officer-'

1. Decision of, conclusive 363

2. Particular authority confided to 363

3. Review of action of - 364

Public Officere-'

1. Coercion of 331

2. Effect of too firequent changes in 12

3. In regard to assignment by, of retired Army officer to duty 624

4. Presumption regarding performance of duties by..... 363

Public Policy^

1. In regard to official duty 560

2. In relation to disposition of estates of decedents 304

Public Printer^

1. Index to Congressional Record 531,535

Public PrinHng—

1. As to Supreme Court reports 96

2. For Congress and Departments 96



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Index to Deemom. . ' 789^

Page.-
FubUo Printing— Continued.

3. Fortheconrts 96

4. Provided for by law 97

5. To be executed at the Goyemment Printing Office 96

Public Beeords —

1. ProTJding custodian for 495 •

Public Begislers —

1. Admissibility of, as evidence 11.

Public iScAoo7«— (See SckooU.)

1. Sales, directtax ,T83:'

2. South Carolina, direct tax :}83^

Public Securities —

1. Effect of manner of paying interest on 293.

2. Restraining issuance of Sid*

Public Service—

1. Compensation for 131

1, Compensation of persons in 89

3. Promotion of 32

4. Status of officer in the 588

5. Status of retired Army officer in the 595

Public Works—

1. In District of Columbia, appropriations for 517

Publication^

1. In actions at law or in equity 320

Publiaked Notice—

1. As to administrator 298

PuUiamy John J.—

1. Draft to order of 267

2. Executor of John N. Pnlliam 267

3. Of Fayette County, Kentucky, party in Key ser's case 336

4. Party in Keyser's case , 264

Pulliam, John N.—

1. Of Fayette County, Kentucky^ party in Keyser's case 264, 336

Punctuation —

1. Of act of March 3. 1873 204

2. Of section 5260, Revised Statutes 204

Purchase —

1. Authorityto 1»>

Purchases-^

1. In regard to 521

Purchase Money —

1. Refund of, by tax commissionerB 382

2. Return of direct tax 386

Purchaser—

1. Court compelling transfer to 329

Purchasers —

1. Fees collected from 2

Qualifications—

' 1. For holding office 487

Quantum Meruit —

1. Right of attorney to recover on a 543

Quarterly Account—

1. Finality of 179

2. Settlement of, not final 177



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790 First Comptroller's Office^ Treasury Department.

Page.
QMiriarly AooounU —

1. Of Riohftrd Joseph, copies of 139

Quarterlif SettlemsnU^

1. Of accoant9 of mail contractors 175

QMrtermoBter General—

1. In regard to duties of General Meigs 619

2. Land-grant railroads 130

3. Letterof, Pacific railroads 215

Quartermaiter's Department—

1. Duty of officers of 242

2. Stationery shipped by 127

3. Transportation services for 240

Qwisi Official Pereane—

1. Powers and duties of 63

Queeiion—

1. Quoted, as to holding National and State office 487

Queetume —

1. Arising in Meigs's case 616

2. Decided by First Comptroller xxvii

Queetion of Fact—

1. As to performance of subcontracts 34

2. Jurisdiction of Second Comptroller as to accounts 243

Queetioni of Faci-
le In regard to claims xzxii

Queeiion of Law—

1. Jurisdiction of First Comptroller as to accounts 243

2. Presented by rival administrators 299

3. Regarding direct tax 364

Qneeiione of Law—

1. In regard to claims xxxu

2. In regard to postal accounts xxiv

Queetione of Salary—

1. Are questions of contract 599

Quota —

1. Assumption and payment of direct tax 385

2. Of direct tax apportioned to States 368

3. Of direct tax, special statutory mode of paying ^ 354

R.

Bailroad—

1. Public lands 129

2. Tax on a 272

Bailroade —

1. As common carriers 204

2. Continuous lines from Stato to States 204

Bailroad Company—

1. In regard to carrying the mails 556

Hailroad Companiee —

1. Compensation earned by xxv

2. Payment of compensation due to 214

Bailroad Fee—

1. To be returned by district attorney as an emolument 424

Bailroad Grante —

1. Process of locating .* 582

Bailway Companiee— (See Independent Railway Companiee,)



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Index to DecMoTia. 701

Page.

Railway' Compenaation^Caie 188

Railway Mail Service —

1. Report for payment of 192

Railways —

1. Operated by Central Pacific Railroad Company 208

2. Operated by Missouri Pacific Railway Company 210

3. Operated by Sioox City and Pacific Railroad Company 210

4. Operated by Union Pacific Company 209

RaUton*9 Caa& 507

RaUion, D, JT.—

1. Party in Ralston's case 507

RancPs Case 393

Rand. Edward if.—

1. Party in Rand's case 393

Ratification —

1. Of amendment to Constitution 371

Real Estate-^

1. Sale of; by collector of taxes 647

Real Judgment —

1. Errorin calculation 375

Renl Securitied'-

1. Conversion of 337

Recuon —

1. Dependence of law upon..^ 272

2. Of the law, Jurisdiction overdrafts 270

3. Yielding to follies '.. 73

Reasonable Support —

1. For a year, payment of 256

Rebate Case 90

Rebate—

1. Claim for 402

2. Of taxes 90

3. Of taxes, claims for 90

4. Payment of, in money • 91

5. Right to 92

6. Time when claim mu8tp)e presented for 402

7. To manufacturers paid in stamps 91

Rebellion —

1. Direct tax in State or Territory in actual 385

RecHpts—

1. For certified copies of Supreme*Court reports 96

2. Furnished for stationery 397

Receiver —

1. Of land-grant railroad) in relation to lands contracted to the railroad

company , 318

2. Of public moneys, auditing accounts of 180

Receivers —

1. And registers, right of, to receive commissions 1

2. Jurisdiction over money 319

3. Of public moneys 340

Recognizance—

1. To appear at court to answer 471

Recognizances —

1. In relation to ^ 395



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792 First CamptroUef^s Office^ Treasury Department

Pa«a

Beoogniged Service —

1. In regard to CMTying mails 554

Mee(mpen$e^(Be^ Sjfnon^,)
Beconeiruction^

1. Completed in Georgia '. 370

2. In relation to 369

JSeoonsirtutUm Aete^

1. Of Congrew 369

2. State governments under ». '. 371

Becort^

1. Agreements of the trast shown by the 464

2. In regard to a 363

3. In Treasory Department, evidence of payment 8

4. Of arrivals and departures of mails ' 158

Becordi —

1. Allowances for indexing the election • 496

2. Kept by fruit distillers 78

3. Of arrivals and departures of mails 160

4. Of distillers 72

5. Of Supreme Court a5

6. Of Supreme Court, to whom furnished 97

7. Of Treasury Department, destruction of • 14

J2fo<mpiiitf]it— (See Set-^ff; Compensation.)

Bedeemed Stampe —

1. Credits for * 430

Bedemption —

1. Inrelationto 340

2. Of lands sold for direct tax, provisions for 3e^

Bedemption$ —

1. Purchase money, direct taxes • 363

Medrete —

1. Right of petitioning for 73

Beeside% Appeal 156

Beeeide, Edwin —

1. Contractor for transportation of mails • 164

2. Pay of, withheld ; 1&4

3. Surety for J. ÂŁ. Reeside 184

BeeeidCf J. E.^

1. Appeals from action of Sixth Auditor 183

2. Opening up of balances certified as due to 181

3. Party in Reeside's appeal 156

4. Statements of account of 159

Bifference Statniee^

1. Cffsct of, oonsiisved 247

B^f&rm—

1. In the civil service * 400

JS^«fid~(See Bepayment)

1. Of taxes 586

B^fundmenU —

1. Regarding unlawfril seizures 71

BegenU —

1. Of the Smithsonian Institution, additional duties imposed upon 598

Begieter -

1. Balance charged on books of 355

2. Direct- t^ix accounts in office of.... 1 642



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Index to DecisioHS. 793

Page.
BegUUr'—Conti nned .

3. In relation to aoconnts 306

4. Of arriyal and departures of mails 157

5. Of the Treasury, postal service 563

M0gi9t^ed Bon(U^

1. Assignment of 469

2. In relation to ^ 263

3. Interest coupons on 469

4. Payment of interest due on 292

5. Transfer of, 86

Eggistered Cei-iificatei—

1. Rightsin 8

Register oj the Treasury—

1. Certificate to, regarding compensation for mail serrice 191

Registers and Receivers —

1. Appointment of 501

2. Right of, to commissions 1

3. Rightof, to fees 680

Register's Office—

1. Book-keeping in , 277

Registration —

1. Of voters 482

2. Ofvoters, reconstruction 369

Registration Districts —

1. Georgia divided into....p 370

Registration Lists—

1. Marshals 480

li«yii{ai{<m— (See Circulars; Practice; Usage.)

1. As to rebate of taxation...... * 92

Regulations —

1. Concerning distillation of fruits 78

2. Fixing compensation of consular agents 88

3. Fixing emoluments 89

4. For carrying mails 163

5. In regard to diplomatic officer 445

6. In regard to settlement and adjustment of accounts 390

7. Necessary revenue 66

8. Of Commissioner of Internal Revenue, stamps, taxes 432

9. Of Post-Office Department as to Pacific railways 188

10. Of Post-Office Department, power to prescribe 32

11. Of Sixth Auditor's Office regarding drafts of mail contractors 184

12. Of Treasury Department as to stationery 127

13. Postal, 1879, section 61 , quoted, fraudulent payjae&ts 165

14. Postal, 1879, section 666, quoted, contractors notified of failorea 164

15. Postal, 1879,'section 667, quoted, delinquencies • 164

16. Postal, lR79,section 668, quoted, forfeitures 164

17. Quoted regarding vouchers for stationery 396

18. Regarding disbursements 393

19. Regarding presentation of claims xxxi

20. To prevent the plague 437

RdmburBemen t —

1. Of interest paid 214

Bigeded Claims —

1. In relation to 373

2. Reopening of 545

3. Reviewing predecessor's decisions regarding 372



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794 First Comptroller's Office^ Treast$ry Department.

Pafa

Selecting C2atm«—

1. Reaaonsfor ' xxxu

BeleoBe —

1. In regard to 570

2. Of claim, direct tax 385

3. Suit, draft, iudorsemeut 461

Relitif—

1. CoDgress granting 144

2. ConHtruction of statutes in regard to 570

3. For certain claims 563

4. For claimant as to 572

5. Of those evicted, direct tax 386

6. Securing, against executive officer's Judgment 366

7. Statute, right 367

Bemcdial Agencies —

1. In regard to rejected claims xxxu

Remedial Pro<ie»9-^{^ee Proeees,)
Remedial Statutee—

1. Construction of, regarding extra compensation G28

Remedy —

1. By action injudicial courts 173

2. For overpayment by the Oovemment 156

3. For pay of special deputy marshal 475

4. In relation to 274

5. In relation to statutory 367

6. Of a non-resident creditor 271

7. Of claimants by action at law xxxn

8. Of creditor of the Government 271

9. Part of obligation of contract 294

Remediee —

1. In regard to estoppel 571

2. In the courts, as to 461

3. Of citizens, State laws in relation to 290

Removal-^

1. Of national officer when holding State office 486

RemuneratUm—{^e Sgm>njfm$,)
Reopening Claime—

1. In regard to 546

Reopening DeoieUm Caee 544

Repairs —

1. Appropriation for 584

2. As to 132

3. To Interior Department building 136

4. Of Howard University .' 118

Repay Covering JVarrant—

1. As to 146

Repaymente —

1. As to IW

Repeal —

1. Act superseded without words of 1

2. Different modes of 84

3. In regard to 501

4. Of conflicting acts 83

5. Phraseology used to render certain the 83



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Index to Decisiom. 795

EepeaU —

1. By implication are not favored '. «. 31,204,475

2. Total, partial, or temporary 441

Repealing Acts —

1. Construction of 85

Bepealing Clause-^

1. In act August 5, 1882, as to 83

Bepealing Statutes^

1. Form, modes of 80

2. lu regard to 440

Report —

1. For payment of railway mail service 191

2. Of Commissioner of the General Land Office, 5 per centum, Nebraska. . . 248

3. Of Secretary of the Treasury regarding disbursements and checks 393

4. Of supreme court of District of Columbia 94

5. To House of Representatives by Mr. Lawrence, Pacific railways 212

6. To Senate quoted from, subsidy bonds 211

Reporte —

1. In regard to compensation of chief supervisor 491

1 Made by fruit distillers 78

3. Of Supreme Court place as to of printing 96

Repreaen tative —

1. In Congress, title to office 413

2. Protection of salary of. 102

Repreaen tativee —

1. In Congress, compensation of 1 102

2. Salaries of. 108

Republic of Perur—

1. In relation to loan by 300

Repudiation —

1. Inrelationto 300

Requital — (See Synonifms.)
Requisitions —

1. A form of ^ 49

2. Formoney 100

Res Adjudioata —

1. As to 167,168,170,372,575,578

2. As to payment of registered certificates 19

3. Conclusiveness of Comptroller's judgment 364

4. Final Judgment as a 156

5. Effectof 167

6. In regard to .*. 362,464

7. In regard to claims 546

8. Judgment as a 573

9. Legal principle on which a final settlement operates asa 156

10. Of rights of claimant 577

11. Rule of, as to judgments of Comptrollers 174

12. Rule of, as to judgments of judicial courts 174

13. Vacating or changing a judgment 578

14. When judgment is final 170

15. Writ of error to review a Judgment 575

Reservation —

1. In an account 179

2. Of lauds not a sale 251



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796 First Comptroller^^ Office^ Treasury Department.

Beservaiiont — ^

1. iDdian, 5 per centum of ^alne of 247

2. Military and naval— direct tax 386^

Beaerve Power —

1. To alter, amend, or appeal 226

SeMuarg Fund —

1. In regard to 55b

Reaignaii<m^

1. In regard to • 411

2. In relation to State and national office 486

RenoluHon —

1. Introduced by Mr. Lawrence into the House of Bepreeentativee regard-

ing indemnity of mibsidy bonds 211

2. Of Congress as to eoMpeiiaation of member 54

3. Of the House of BepreeentatiTss regarding Caanon v«. Campbell ...••• 50

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