409. Section 2036, investment of retained bounty funds 271
410. Section 2037, wife and children of colored soldiers 271
411. Section 2038, change in 138
412. Section 2038, Preedman*s Hospital 138, 271
413. Section 2062, Army officer acting as Indian agent 611
414. Section 2062, Indian agents 611
415. Section 2093, Indian lands 634
416. Section 2094, Indian treaties 634
417. Section 2095, quoted, investments for Indians 6^
418. Section 2096, Indian lands 634
419. Section 2097, quoted, Indian funds 634
420. Section 21H9, marshal may appoint deputies 475
421. Section 2208, salaries - 413
422. Section 2209, salanes 413
423. Section 2210, salaries 413
424. Section 2211, salaries 413
425. Section 2234, registers and receivera 501
426. Section 2237, salaries 413
427. Section 2538, emoluments of registers and receivers 3
428. Section 2238, fees of register and receiver 581
429. Section 2238, original selection of swamp lands 580
430. Section 2238, payment of commissions to registers and receivers 3
431. Section 2238, regarding commissions â– 2
432. Section 2238, registers and receivers 583
433. Section 2238, superseded 1
334. Section 2247, returns of receivers 501
435. Sections 2259 and 2357, land and prices thereof. 3
436. Section 2275, public lands 583
437. Sections 2317, 2464, 2465, 2466, 2467, and 2468, superseded 1
438. Section 2984, abatement and refund 575, 576
439. Section «)12i, refunding duties 573, 57.^ 576
440. Section 3013, refunding, appeal 576
Digitized by VjOOQIC
806 First Comptroller^ % Office^ Treasury DepartmenL
BwImA Statutes — Cootinaed.
441. Section 3013, refanding apon failure to appeal S75
442. Section 3143, bond of coUeotor of internal revenae 62
443. Section 3145, collector's allowances 396
444. Section 3148, deputy collectors 64
445. Section 3152, agent 63,64,75
446. Section 3152, internal revenue officers 66
447. Section 3158, fees 14l
448. Section3164, duty of collectors 426
449. Section 3165, revenue officers who may administer oaths and take
evidence 77, 78
460. Section 3166, quoted as to seizores 71
451. Section 3167, penalty for disclosing operations of manu&otures.62, 64, 70, 78, 79
452. Section 3172, objects of taxation 64
453. Section 3173, tax returns 64
454. Section 3174, service of summons 64
455. Section 3175, obeying summons 64
456. Section 3176, collector entering premises and making returns 62, 64
457. Section 3177, entering premises where taxable articles are kept 62
458. Section 3177, examination of distilleries 63
459. Section 3177, officers entering premises 64
460. Section 3211, depositories 279
461. Section 3213, suits 426
462. Section 3214, suits for taxes 426
463. Section 3216, quoted, moneys recovered by suits 426
464. Section 3220, refundments 71
465. Section 3228, claims for refundment xxxi
466. Section 3229, compromise 426
467. Section 3276, entering and examining distilleries 64
468. Section 3276, entering and searching distilleries, quoted 62
469. Section 3276, powers of revenue officers 77
470. Section 3276, revenue officers, distilleries 70
471 . Section 3277, examination of distilleries, penalties 63
472. Section 3277, exami nation of distilleries, quoted 63
473. Section 3277, facilities for exam ination of distilleries 62,64
474. Section 3277, furnishing facilities to intomal-revenue officers 71
475. Section 2278, breaking up ground, examination of distilleries, quoted.. 63
476. Section 3278, breaking up ground or walls 64
477. Section 3286, cleansing worm-tubs 63
478. Section 3286, examination of worm-tub in a distillery 62
479. Section 3307, distillers' returns of production to collector 78
480. Section 3308, distillers' return of number of barrels distilled 78
481. Section 3318, books to be kept by rectifiers and liquor dealers 62,63,64
482. Section 3419, quoted, taxes 431
483. Section 3425, stamps sold on credit 433
484. Section 3426 quoted, redeeming stamps 431
485. Section 3426, redemption of stamps 433
486. Section 3426, refunding value of stamps 433
487. Section 3430 quoted, matohes, stamps 431
488. Section 3432, quoted, penalties, duty, tax 431
489. Section 3437, drawbacks, mateh stamps 432
490. Section 3441, as to drawbacks 21
491. Section 3462, circuit court commissioners 406
492. Section 3463, amended by act of June 19, 1878 64
Digitized by VjOOQIC
Index to Decisions. 807
Page.
Itevi9ed Statu te9 — Continued.
493. Section 3463, constrnction of as to appointment of internal-revenue offi-
cers '. 72
494. Section 3463, detection and punishment of frauds 70, 71, 72, 74, 77
495. Section 3463, employment of detectives, quoted 64
496. Section 3463, detection and punishment of frauds 75
497. Section 3463, internal revenue 69
498. Section 3463, regarding examination of distilleries 60
499. Section 3466, priority of Government as creditor 258
fOO. Section 3467, priority of Government as creditor 258
501. Section 3468, priority of Government as creditor 258
502. Section 3477, assignment of claims 326,332
503. Section 3477, assignment of claims void 287,305
504. Section 3477, assignments 458,459,466,468,469
505. Section 3477, effect of issuing warrant 38
506. Section 3477, money due upon contract 36
507. Section 3477, transfers and assignments 107
508. Section 3591, location of the Treasury 279
509. Section 3592, mints an^ assay offices to be depositaries 279
510. Section 3593, public moneys subject to draft of the Treasurer 296
511. Section 3593, public moneys, Treasurer 326,327
512. Section 3595, appointment of assistant treasurers 279
513. Section 3598, rooms for assistant treasurers 279
514. Section 3599, rooms, vaults, and safes 279
515. Section :)614, bond of special agent 100,123,607
516. Section 3614, disbursements, bonds 126,127
517. Section 3614, quoted as to disbursements 125
518. Section 3615, collectors and receivers of public moneys 279
519. Section 3615, collectors of public moneys ^ 340
520. 8eotion3617, deposits : 433
521. Section 3617, moneys to be deposited without deductions 119,570
522. Section 3618, proceeds of sales 433
523. Section 3618, sales of old material 119
524. Section 3620, disbursing officers 124,392,393,454
525. Section 3620, duty of disbursing officers 279,388,469
526. Section 3621, failure to deposit 433
527. Section 3622, accounts, as to , xxxiv
528. Section 3622, regarding accounts 104,433
529. Section 3623, distinct accounts required 388,390,433
530. Section 3624, suits •- 433
531. Section 3624, suits to recover money 391
532. Section .3633, failure to account, penalty 433
533. Section 3639, officers, public moneys 570
534. Section 3639, public moneys 501
535. Section 3640, presentment of drafts 469
536. Section 3641, postal deposits 279
537. Section 3641, transfer of postal deposits 340
538. Section 3642, postal deposits 570
539. Section 3643, deposits 570
540. Section 3644, moneys subject to draft 570
541. Section 3648, advances of public money 123,124
542. Section 3648, payment for service under contract 173
543. Section 3658, special disbursing agents 607
644. Section 3660, estimates 564
545. Section 3669, annual estimates 542
Digitized by VjOOQIC
808 First C&mptroHer^i Office^ Treasury Department.
Pace.
Bevited 8iaiute§—Contmned,
546. Section 3671, expenses of collecting internal reTenue 62
547. Section 3674, postal service 557
548. Section 3674, restrictions, postal service 570
549. Section 3678, application of moneys appropriated 142»388
550. Section 3678, applications of appropriations 390, 566, 567
551. Section 3678, disposition of appropriations, quoted 75
552. Section 3679, claims 241
553. Section 3679, claims of Pacific railroads, validi ty of 228
554. Section 3679, contracts 242
555. Section 3679, exceeding appropriations 556
556. Section 3679, expenditures beyond appropriations 567
557. Section 3<579, general words, contracts 242
558. Section 3679, no expenditures beyond appropriation 119, 542
559. Section 3679, quoted as to appropriations 75, 116, 241, 561
560. Section 3682, restrictions on contingent appropriations 142
561. Section 3684, buildings under control of the Treasury Department 132
562. Section 3684, public buildings 133
563. Section 3685, appropriations for light-houses 566
564. Section 3689, appropriations 1 492
565. Section 3689, permanent indefinite appropriations, compensation 141
566. Section 3689, public lands 583
567. Section 3690, annual accounts 561
568. Section 3690, appropriations 135,523,543
569. Section 3690, construction of 518
570. Section 3690, expenditure of balances 119,517,521,561,562,566
571. Section 3690, expenses fiscal year 542
572. Section 3690, fiscal year, appropriations 524
573. Section 3690, quoted from as to balances of appropriations 134
574. Section 3691, balances after two years 543, 566
575. Section 3692, proceeds of certain sales 433
576. Section 3732, construction of 518
577. Section 3732, contracts 118,241
578. Section 3732, contracts and purchases 214
579. Section 3732, quoted as to contracts 116
580. Section 3732, quoted, purchases 521
581. Section 3732, unauthorized contracts 116,135,562
582. Section 3732, unauthorized contracts prohibited 517, 567
583. Section 3733, construction of 518
584. Section 3733, no contract to exceed appropriation 517, 567
585. Section 3733, quoted as to contracta for public buildings. 116, 521
586. Section 3743, deposit of contracts 530
587. Section 3743, quoted, oonrracts filed in office of First Comptroller, &c 535
588. Sections 3785, and 3786, public printing and binding 95
589. Section 3785, what printing may be done at Government Printing
Office 97
590. Section 3786, printing, binding, and blank bookB 96
591. Section :)84 1, arrival and departure of the mail 174
592. Section 3843, accounts of receipts 536
593. Section 3846, quarterly accounts to be sworn to 570
594. Section 3857, limit of pay of postmasters 536
595. Section 3893, obscene matter by mail 471
596. Section 3942, contracts for carrying mails 243
597. Section 3959, payment on contract 26
598. Section 3962, fining mail contractors 156,173
Digitized by VjOOQIC
Index to Decisions. 809
Page.
Benised Statutes— Continaed.
509. Section 3862, powers given by Postmaster-General 29
600. Section 3962, quoted, deductions from pay of contractors 164
601. Section 3970, in relation to rate of compensation 224
602. Section 3997, contracts for carrying mails 243
603. Section 3997, in relation t<o rate of compensation l 224
604. Section 3996,mails 243
605. Section 3999, mails 243
606. Section 4000, mails : 243
607. Section 4001, mails 243
608. Section 4002, carrying mails 191
609. Section 4002, regarding mails 243
610. Section 4003. mails 243
611. Section 4004, mails 243
612. Section 4005, in relation to rate of compensation 224
613. Section 4005, mails 243
614. Section 4054, postal revenues 570
615. Section 4055, postal service, advances 570
616. Section 4056, debts, contractors 557
617. Section 4057, authority of courts 172
618. Section 4057, fraudulent, payments 165
619. Section 4079, circuit court commissioners 406
620. Section 4060, circuit court commissioners 406
621. Section 4081, circuit court commissioners 406
622. Section 4203, reasonable compensation 141
623. Section 4204, reasonable compensation 141
624. Section 4299, duties of marshal 497
625. Section 4546, circuit court commissioners 406
626. Section 4647, accounts of district attorneys 429
627. Section 4647, maximum compensation 141
628. Section 4648, compensation 141
629. Section 4688, allowances for subsistence 627
630. Section 4718, adjustment of accounts 185
631. Section 4716, construction of 186
632. Section 4724, both pension and pay disallowed 590
633. Section 4724, pensions not to be withheld 590
634. Section 4767, blanks for vouchers .xxxiv
635. Section 4783, embezzlement by guardian 287
636. Sections 5067-5072, as to bankruptcy 21
637. Section 5091, distribution of bankrupt's estate 21
638. Section 5092, meeting of bankrupt's creditors 21
639. Section 5099, compensation 141
640. Section 5100, allowance 141
641. Section 5101, debts entitled to priority 21
642. Section 5114, discharge of bankrupt 21
643. Section 5115, form of certificate of, discharge of bankrupt 21
644. Section 5117, certain debts not released 21
645. Section 5118, liability of other persons not released 21
646. Section 5119, effect of discharge of bankrupt 21
647. Section 5120, application to annul discharge of bankrupt 21
648. Section 5121, bankruptcy of partnerships 21
649. Section 5153, national banks, depositaries 279
660. Section 5206, Pacific railways 206
651. Section 5258, quoted, railroads as common carriers 204
652. Section 5258, regarding railroads 205
Digitized by VjOOQIC
810 First Comptroller's Office^ Treasury Department,
Paga
Hevlted Statute9^-Cont\uvLed.
653. Section 5260, constniiDg, Pacific railways 200
654. Section 5260, Pacific railroads 214,216,236,238
655. Section 5260, Pacific railways 193,197,196,204
656. Section 5260, puDctnation of 204
657. Section 5260, quoted from, withholding payments 232
658. Section 5260, quoted, Pacific railways 196
659. Section 5260, railroads aided by subsidy bonds 239
660. Section 5260, regarding railroads 206
661. Section 5260, transportation over Pacific railroads 190
662. Section 5260, withholding all payments 234
663. Section 5260, withholding compensation 221
664. Section 5261, compensation for transportation 233
666. Section 5261, Pacific railroads 214,236,238
666. Section 6261, Pacific railways 193,197
667. Section 5261, qnoted, Pacific railways 196
668. Section 5261, qnoted, regarding suits by Pacific railway companies 188
669. Section5^1,railroadsaidedby subsidy bonds 239
670. Section 5261, suits in Court of Claims 192,234,237
671. Section 55261, withholding compensation 221
672. Section 5270, circuit court commissioners 406
673. Section 5271, circuit court commissioners 406
674. Section 5292, remission of fines, &g 575,576
675. Section 5296, circuit court commissioners 406
676. Section 5407, conspiracy, elections 483
677. Section 6413, terms, time 469
678. Section 5448, falsely assuming to be a revenue officer 72
679. Section 5481, extortion under color of office 427
680. Section 5496, officer of United States interested in claims 603
681. Section 5503, qnoted, contracts, public improvements 116, 521
682. Section 5503, construction of 518
683. Section 5503, contracting beyond appropriation 517, 567
684. Section 5505, quoted, obstructing elections 482
685. Section 5507, quoted, hindering voting 482
686. Section 5508, quoted, conspiracy, elections 482
6H7. Section 5521, neglect, elections 482
688. Section 5521, supervisor of election 492
689. Section 5522, interference at elections 482
690. Section 5522, interfering with supervisor of election 402, 495
691. Sections 5595, 5596, and 5601, what Revised Statutes embrace 6,92,335
692. Section 5596, repeal of acts embraced in Revised Statutes 96, 335
693. Section 5597, accrued rights reserved , 335
694. Section 5598, prosecutions and punishments 335
695. Section 5599, acts of limitation 335
696. Section 5600, arraogements and classification of sections 335
697. Section 5601, acts passed since November 1, 1873, not affected 335
698. Section 6167, revenue officers disclosing operations of manufacturors. .. 77
699. Section 6250, Pacific railways 203
700. Section 6250, quoted, withholding payments to railroad companies 188
701. Section 6669, estimates 564
BevUed Si^itutet (DiMtrict of Columhia)—
1. Section 81, constructioiitDf 518
2. Section 81, qnoted, limiting powers of Board of Public Works 520
3. Section 81, restrictions upon contracts 517
4. Section 83, construction of 518
Digitized by VjOOQIC
Index to Decisions. 811
Page>
JReviaed Statutes (District of Columbia) — Continued.
5. Section 83, quoted, limiting powers of Board of Public Works 520
6. Section 83, restrictions upon contracts, liabilities 517
7. Section 91, publication 320
8. Section 787, publication 320
9. Section 829, interest on Judgments 335
10. Section 830, dissolution of injunctions 335
11. Section 831, damages, interest, bond 335
12. Section 832, court, partial damages 335
13. Section 833, petition for change of name 335
14. Section 834, notice, change of name 335
15. Section 835, court, name changed .' 335
16. Section 904, district attorney 541
17. Section 905, assistant counselors 115'
18. Section 906, assistant counselors 115
19. Section 1296, repealed provisions 335
Revising Decision—
1. In regard to - ^ 511
Sevival —
1. Of repealed laws 440
Bevocaiion —
1. Of power as to substituted agent 455
Benolutionary War —
1. Payment for military services in 362
Reward — (See Synonyms,)
1. Public officer may not take extra fees as a 427
Reynolds^ Alexander —
1. Construction of will made by 86
Richardson's Supplement —
1. To Revised Statutes 6,138
RigM—
1. Of Government to withhold compensation for carrying mails 196
2. Of marshal to certain fees 452
3. To payment of draft improperly held 282
4. Of United States commissioner to per diem 471
5. Statute, relief 367
Rights—
1. Equality of 594
2. Granted by letters testamentary or administration 337
3. Invasions of 73
4. Of creditors, distant claimants 334
5. Of Pacific railroad companies 214
6. Of persons and property 248
7. Of railroad companies defined 234
8. Survive destruction of evidences 277
Right and Remedy—
1. In regard to 564
Rightful Claimant—
1. Duty of Government to pay the 298
2. Relief to 307
Right of Action—
1. Survival of 461
Right to Salary— {See Salary. )
Right to Future Salary—
1. In regard to 102
Digitized by VjOOQIC
812 First CamptroUet^s Officej Treasury Departmewt.
RighU of Claimants—
1. In relation to paymenta from Treaapiry Department 311
1. Sappression of • 480
Rital Adminiitratora^
1. Qnestion of law as between 303
2. Secretary and Treasorer cannot be made parties 310
3. Authority to make payments 307
4. Jurisdiction of courts 307
5. Jurisdiction of executive officers over 263
6. Non-Jurisdiction of court* over 263
Rival BepreBewtativu —
1. In relation to claims 341
Road9—
1. Built under directions of Congress 25J
Rohh, T, 5.—
1. Party in Georgia case 355
Boberti, et al.-^
1. Assignment 43
Rogers, H, C. —
1. Acting Commissioner of Internal Revenue, circular letter by 67
Rule—
1. Of court quoted regarding dockets 403
2. Of presuming payment 15
3. Of property, as to 255,261
4. Of property in regard to pay for extra services 630
5. 0{ ree adjudioata 174
6. Regarding delayed claim 396
7. Regarding presumptions 363
Rulee—
1. Of construction 90
2. Of decision in trials at common law 285
3. Of law as to administrative duties 180
4. Of law as to determination of cases 632
5. Of property, First Comptroller's decisions become xxTUi
6. Recognising domiciliary legal representatives quoted 286
Ruling —
1. Permitting payment to oefftiii gii« if«e 467
RnHngB of Cowrie—
1. In relation to Pacific railways, summary of 245
Running AooounU-^
1. Erroneous payments 373
2. In regard to claims 355
S.
Sacred Righta—
1. Of the people, invade by hirelings 73
Safeguards —
1. In regard to the redemption of stamps 433
Saint Itouie and San Francieco Railway Company—
1. Party in land-grant-railroad company^s case 131
Salary —
1. American common law rule regarding 107
2. Assignment of 468
3. Compensation of an officer 141
Digitized by VjOOQIC
Index to Dectsians. 813
Pmge.
Salnry — Con ti uued.
4. Enforcing payiuent of 411
5. English common lawrale regarding 107
6. Fixed by regnUtions 88,89
7. Forfeit of 445
8. For preparing Congressional Record index 529
9. Legal meaning of 140
10. Monthly payment of, to Congressmen 413
11. Of clerk of court 98
12. Of clerk of Sapreme Court 94,97
13. Of Congressmen, in regard to payment of 47,53,586
14. Of Congressmen withheld when in arrears to United States 102
15. Of consul, time of commencement of. 411
16. Of Delegates to Congress, set-off 103
17. Of foreign minister, in regard to 448
18. Of officer, creditor* 102
19. Of Representative 102
20. Of Senate officials 417
21. Right of incumbent to 254
22. When person in office is entitled to 412
23. Withholding as set-off 501
Salariea —
1. Appointment, commission 412
2. Assignment of 37
3. In regard to XX
4. In regard to pay for holding two offices 629
5. In regard to receiving two 630
6. Of naval officers, in regard to 484
7. Of postmasters, in regard to 538
8. Retroactive act as to • 118
9. Rightsof cleiksto 242
10. To diplomatic and consular officers 410
11. To Representatives, modes of payment of 104
Salaried Officer—
1. In regard to additional payment of, for voluntary services ^... . 602
2. Legal imposition of additional dutieson a 602
Salary Consular Officers —
1. Special provisions for 414
Sal^-
1. Indian lands 250
Sales—
1. Deposits of money on account of 434
2. Legislative interpretation of the word 251
3. Of property upon which taxes remain unpaid 546
Sales of Lands—
1. For non-payment of direct taxes 380
2. Location of direct tax 386
SancttMry —
1. A man's house as a 65
Satisfactton—^^A^ Synonyms,)
Schedule'' A''—
1. Duty, tax, 432
Scheduling Papers —
1. Charges for 404
SohelVs Case 573
Digitized by VjOOQIC
814 First OamptroUer^s Office^ Treasury Dq^artment.
Schell, Auguiifu^
1. Party in Sohell'B oaae 574
School Farm* —
1. In regard to direct tax 386
2. In Sonth Carolina, redemption of 386
3. Sales, direct tox 383
Se1u>ol Fund—
1. Direct tax acts 383
2. Direct taxes 388
SekooU—
I, Public lands granted Nebraska for 349
SehurMf Carl —
1. Secretary of the Interior, quoted regarding the Lawrence bill xxn
Soalr-
1. Contracts under 571
2. Of clerk of court 95
8eaU—
1. To election certificates 496
Soalod Jn^trumenti —
1. Note as to 18
1. Reaching compensation due to a 328
Searehot —
1. As to unreasonable 69
8oar^ or Examination—
1. Of distilleries 64
Search Warranio—
1. History of 66
SoarchMomd SeUmm —
1. Constitutional provisions against 72
Seat of Oovemment —
1. Employment in Departments at 83
2. In relation to 349
3. Location of » 274
SeooiHon —
1. Ordinance of, passed by Georgia 369
Second Aemtant Poatmaeier-General —
1. Duty of, as to subcontracts 27
2. Subcontracts filed in office of 24
Second Comptroller —
1. Account in favor of Georgia 356
2. Amount of balauce certified by, conclusiveness of 246
3. Balance for salary certified by 484
4. Balance for transportation services certified by 246
5. Balances certified by 215,243
6. Decision by, in five-year claims case 255
7. Judgment of, as to disposition of money 243
8. Jurisdiction of, over accounts 243
9. Letter of, as to power of attorneys 37
10. No jurisdiction over Treasury warrants 243
11. Party entitled by law to payment on certified balance determined by
Secretary and First Comptroller 246
12. Position of, in relation to claims of Pacific railroads 226
13. Questions for consideration presented by 233
14. Relating to Pacific railroads 215
15. W. W. Upton, letter of, quoted from, Pacific railroads 216
/Google
uigiiizea oy ^
Index to Decisions. 815
Page.
Second Salarif—
1. Id regard to rights of retired officer 619
Secretary and First Comptroller —
1. Determine party to a warrant 215
Secretary of Senate —
1. In regard to appointment and removal of Senate officials 416
Secretary of State -
1. In regard to salaries of foreign ministers 412
Secretary of Territory^
1. Elected Delegate to Congress '. 103
Secretary of the Ceneus Board —
1. Extra pay to 627
Secretary of the Interior —
1. As to erection of Pension Bailding 602
2. Aathority of, as to assigning retired officers to dnty 618
3. Authority of, over pnblio land accounts 247
4. Certain decision re-examined 511
5. Decision regarding fees 511
6. Effect of decision of, in settlement of laud accounts 247
7. Erection of public building 588
8. Expenses, timber agents 526
9. Freedman's Hospital 138
10. Jnrisdictiou of, appeals 511