Subsequent Entictment —
1. Special or general 85
Digitized by VjOOQIC
Index to Decisions. 837
Page.
Subsequent Statute—
1. Effect of 473
Subsidized Railroad Companies —
1. Referred to in second section of act May 7, 1878 205
Subsidy Bonds —
1. Accounts for interest on 188
2. Contract relating to :... 214
3. Decision of Supreme Court regarding interest on 188
4. In relation to 232
5. Interest npon 196
6. Liability to pay 194
7. Mode of paying interest on 235
8. Never received by Utah and Northern Railway Company 193
9. Payment of 245
10. Payment of interest on 206
11. Railroads aided by 214,239
12. Reimbursement of interest paid 214
13. Reimbursing Government for interest paid on 200
14. Rights of United States relating to 214
15. To Pacific railroads, right of Go vernmen t to be paid 200
16. To Pacific railways 188
Subsidy Government Bonds—
1. Transportation of stationery 128
Subsidized Company—
1. Rights of, over stock owned by - .'. 202
Susidized Companies —
1. Rights of 203
Subsidized Railways —
1. Compensation of 203
Subsistence —
1. Allowances for 687
2. Contracts for 241
Substitute—
1. Appointed by agent , 453
2. Definition of 455
3. Dryden quoted regarding 455
4. Express authority to appoint a 454
5. Of attorney 516
Substitution —
1. In regard to 570
Successor —
1. Of Member or Delegate, rightsof 51
2. Reconsideration of a certificate of balance by a 375
3. Reversing decisions by • 167
Succession —
1. To estates 285
Suit—
I. Domiciliary administrator maintaining 297
Suits— (See Liens.)
1. Against the United States by executors or administrators 284
2. Against United States officers xxix
3. In Court of Claims, table of ". xxv
4. To recover wrongful payments - 165
Summary Jurisdiction —
1. Exercise of 461
Digitized by VjOOQIC
838 First Comptroller's Office^ Treasury Department.
S^ndrjf'jOivil AppropriaiUm —
1. Aato 92
2. ^Freedman's Hospital 137
Sundry Civil Expengea —
1. Appropriations for 1%
Superintend —
1. Definition of 618
Superintendent —
1. In regard to daty of General Meigs 618
2. Of public baildings and grounds, sale of old material 120
Superrieing Engineer —
1. And Architect, in regard to General Meigs 618
2. New pension building 588,600
Supervisor —
1. Architect, engineer 613
2. In regard to General Meigs 1 618
3. Of erection of Pension building 617
4. Tenure of office of 444
SupervieorBjof Eleotum9—{8ee Commissioners,)
1. In regard to 4^
Supervieor^s Office-^
1. Duties and compensation of 444
Supplement—
1. To Revised Statutes : 6,133
Suppliu —
1. Appropriations for 523
2. As to 132
3. Contracts for 135
4. Money due for, under contract 36
SupremeCourt ClerVs Case 92
Supreme Court —
1. Affirming decree of perpetual iqjunction 311
2. Affirms right to retain all compensation for transportation 206
3. Allowing interest on Judgment 575
4. Appeal to, as to suits by Pacific Railway Company 188
5. Appeal to, by Pacific railroads 234
6. Approving accounts of clerk of r. . . 102
7. As to concl osiveness of Comptroller's decision 180
8. As to repeals 5
9. As to true construction of section 1765, Revised Statutes 638
10. But one cane sustaining injunction, Treasury Department 311
11. Cases decided in t xxix
12. Conclusiveness of decisions of xxix
13. Congress in time of war 366
14. Compensation; extra allowances 534
15. Compensation for transportation over land-grant railroads 130
16. Constructionofactof June 24, 1812 335
17. Decision of, as to set-oflf 105
18. Decision of, as to subsidy bonds 194
19. Decision of, bearing on claim of General Meigs 638
20. Decision of, in relation to Pacific railroad case 238
21. Decision of, in relation to Pacific railroads 236
22. Decision of, regarding bond^subsidized roads 199
23. Decision of, regarding contracts of Pacific railways 206
24. Decision of, regarding interest on subsidy bonds 188
Digitized by VjOOQIC
Index to Decisions. 839
Page.
Supreme Court — Continued.
25. Decision of, regarding payment of interest on subsidy bonds 200
26. Decision of, regarding reimbursment of Pacific railway 198
27. Decision of, as to - 295
28. Decisions of, regarding compensation to Pacific railways 203
29. Decisions of, regarding fulfillment of^charter contracts 201
30. Decisions of, to be printed 95
31. Denies right of Government to retain compensation 195
32. Denying right to change charter contract 200
33. Divided in regard to judgments xxx
34. Doctrine of, regard ing j urisdiction over money 320
35. Domiciliary guardian 287
36. Emolument returns made by clerk of 93
37. Emoluments of clerk of 92
38. Emoluments of collector of customs 629
39. Executive officer's judgment 366
40. Extra services of an officer as an agent 596
41. Fees of clerk of 92
42. Government, military and civil 371
43. In regard to appointment of officers - 609
44. In regard to appointments • 609
45. In regard to authority and jurisdiction 606
46. In regard to authorities of law 632
47. In regard to compensation of the Army 595
48. In regard to jurisdiction 362
49. In regard to jurisdiction and status of officers 609
50. In regard to provlsionai State government 371
51. In regard to set-off 359
52. In relation to claims 341
53. In relation to extra assistance in post-offices 302
54. Judgment reversed by, claims 309
55. Judgment with interest 573
56. Mr. Chief- Justice Taney quoted, regarding extra compensation 635
57. Mr. Justice Bradley, opinion of, as to fees of clerk of court 100
58. Mr. Justice Miller, opinion of, jurisdiction 313
69. Mr. Justice Nelson quoted, as to copyrights 329
60. Mr. Justice Story quoted, regarding authority of public officer 301
61. Nationality of Government 271
62. Opinion of, in Keyser's case 351
63. Opinion of, quoted, in regard to five per cent, on proceeds of sale of
public lands -. ^ 644
64. Opinion of, regarding set-off 503
65. Opinions of, printed by clerk of 93
66. Original jurisdiction conferred on 313
67. Original jurisdiction of xxviii
68. Overruling certain of its own decisions xxx
69. Pacific railroad contract 234
70. Postmaster-General disallowing credits in favor of a contractor 372
71. Precedence given to appeals in Pacific railway suits 188
72. Printing opinions of 92
73. Public printing for 96,97
74. Quoted as to jurisdiction of successor 167
75. Quoted as to payment of salary 106
76. Quoted from, regarding repeals of charter of Pacific railways 197
77. Quoted, in regard to supplying words 617
Digitized by VjOOQIC
840 First Comptroller's Office^ Treasury Department
Page.
Supreme Court — Continued.
78. Quoted, in regard to the Brindle case 633
79. Quoted, regarding ministerial acts 552
80. Railroads as publichighways 130
81. In relation to receiving pensions 287
82. Reversing judgment ^ 351
83. Reversing Judgment of supreme court of District 351
84. Reviewing, construction 375
85. Reviewing predecessors' decisions 374
86. Ruling of, followed by Court of Claims— Pacific railroads 234
87. Salary of clerk of 94,97
88. Sustains validity ofact May 7, 1878 205
89. Time when an act is operative 400
90. Unlfiwful seizure and conversion 310
91. Validity of act May 7, 1878, confirmed by 206
92. Writ of mandamus — ^Treasurer 335
Supreme Court of District of Columbia —
1. Appointment of administrator by 269
2. Authority of 304
3. Authority over drafts 305
4. Authority over money in Treasury 305
5. Authority over parties in interest 305
6. Eminel P. Halstead appointed administrator by 267
7. Jurisdiction of 305
8. Opinion of, in Keyser'scase 335
9. Public printing for 97
Sureijf^
1. Of ancillary administrator 339
2. Set-off against claim of 502
Suretiee —
1. Discharge of 347
2. Liability of, regarding contracts 517
3. Unauthorized payment by disbursing clerk 144
Surplua —
1. Disposition of, direct tax 386
2. Division of 257
3. Remitted to foreign domiciliary representative 284
Surplueage,
1. In regard to 470
Surplus Assets —
1. As to partnership • 21
Surplus Fees —
1. Payment of, into the Treasury 99
Surplus Fund —
1. Availability of 554
2. Balances carried to 134,553,567
3. Balances improperly carried to 554
4. Direct taxes — amounts carried to 381
5. In regard to 484,544
Surplus Fund Warrant —
1. Disposition of 567
Surplus Proceeds —
1. From tax sales 382
Surveying Land —
1. Costof 582
Digitized by VjOOQIC
Index to Decisions. ' 841
Page.
Surveyora —
1. Of distilleries, judgment of, as to result of operations 79
2. Of stills, salaries and expenses of 65
Surveyor 9- General —
1. Inspectors of 123
Survivor —
1. As to partnership , 21,22
Suepeneiona —
1. For further examination 173
2. In accounts 483
3. In settlement of accounts 175
Swamp Land— Fee Caae 580
Swamp Land Seleotiona —
1. ForStates : 581
Swamp Landa —
1. Fees for the selection of 580
2. Selection of 580
Stvom Evidence—
1. As to payment of allowance to marshals 641
Stoorn Statement —
1. Of distiller to collector 78
Synonyma—
1 . Of the pecuniary remunerations made by Government 141
Table—
1. Of cases V
2. Of cases and subjects in their respective order xi
3. Of claimants vn
4. Of direct- tax account 642
5. Of disbursements for Freedman's Hospital 139
6. Of fees for clerks of Supreme Court 98
7. Showing mileage of subsidized Pacific railways, 213
Tahular Statement—
1. Of condition of direct-tax accounts. 642
2. Regarding direct taxes 376,377,378,380,381
Taftf Attorney- General —
1. Regarding recall of settlements 168
Taneyt Roger £, —
1. Attorney -General, opinion by, regarding decisions of Comptroller 372
2. Chief- Justice, quoted, regarding extra compensation 635
Two—
1. Assumption of, by State 369,364
2. Collection of 365
3. Collection of, from Georgia 358
4. In regard to < 594
5. Levying and apportioning a 358
6. Onacorporate State 357
7. On railroad 272
Taxea-
1. Collected in District, disposition of. 389
2. lUegally assessed • 310
3. IiJ unction for payment of 315
4. Lands sold to individuals 383
5. On distilled spirits 61
6. On lands or Government property 249
7. Rebate of 90
Digitized by VjOOQIC
842 First Comptroller's Office, Treasury Department,
^ Page.
7axM— Continued. *
8. Refunding of internal revenue 586
9. Salesto pay 548
10. Set-off to pay : 105
Taxable ProducU —
1. Manufacture of 64
Taxatian^
1. Redncing internal revenue 91,402,432
Taxation of CosU—
1. Controlled by court 98
Tax Collectors—
1. In relation to taxes 330
Tax Commissionero—
1. Lands, direct taxes 380
2. Lands sold by, for direct taxes 382
Tax Debt—
1. Against a State, Congress cannot authorize a 358
Tax Funds—
1. In relation to 309
Tax-Sale Case 546
Tax Sale—
1. Adjournment of 548
Tax Salee—
1.. As to presumption of payment 16
2. In District of Columbia 552
3. Made by auctioneer 547
4. Made by auctioneer, void 552
5. Power of auctioneer to make 549
Tax Titlea-'
1. Suits involving, direct tax 386
Taller, B, W.—
1. First Comptroller, certifying balance due by Georgia 3i6
2. First Com ptroUer, decision by, regarding contracts 567
3. First Comptroller, decision in Nebraska five per centum case 252
4. First Comptroller, in regard to appropriations 525
5. First Comptroller, letter of, regarding five per centum claimed by Ne-
braska 248
Technical Conetruciion —
1. In regard to authority of decision giving a 032
Teller^ H. Jf.-— (See Secretary of the Interior,)
1. Secretary of the Interior, decision by, in Swamp-land-fee case, quoted.. 581
2. Secretary of the Interior, letter of, quoted, regarding extra compensa-
tion of General Meigs 591
Temporary Act —
1. Repealing statute 436
Tenants in Common —
1. As to bankruptcy ^ 23
2. Of solvent partners 23
Tennessee —
1. Direct taxes of 383
2. Repayment of income tax to certain citizens of 586
Tennessee Administrators —
1. In relation to 281
2. Keyser's case 266
3. Payments to 299
Digitized by VjOOQIC
Index to Deemans, 843
Page.
Tennessee Adminiatraiors — Continued.
4. Rights of, to indonie and accept draft 295
5. Rights of 332
Tennessee Statute —
1. Administration under 273
Tenure of Office—
1. Rights incident to 54
Tenu—
1. In Congress— compensation 413
2. Of a Delegate in Congress 54
3. Of Congress - 59
4. Of Congress, beginning of 47
Territory —
1. Within boundaries of Nebraska, Indian land not a part of 252
Territories —
1. Withholding compensation of Delegates from 102
Territorial Delegates— {See Delegates,)
Territorial Goremment —
1. Holding office under national and 487
2. Organization of 249
Territorial Jurisdiction —
1. In regard to consulates 404
Test -
1. Of intention of Congress 203
2. To determine whether a claim is barred 168
Testament— (See Will.)
Testamentary Law —
1. In relation to 338
2. Of Maryland, in relation to 340
Testator— { See Executor, )
1. Bequeathing bonds 86
2. Carrying out purposes of 87
Testimony —
1. Reviewing decisions * 374
Texas—
1. Judgment against marshal of 102
Texas Bonds —
1. Payable at the Treasury in relation to 312
The Lawrence Bill —
1. Payment of principal and interest of bonds required of the Union Pa-
cific Railroad Company xxvi
TUngs—
1. Construction of statutes in relation to 274
TUrd Auditor—
1. Account in favor of Georgia : 356
2. Relating to Pacific railroads 215
Third Comptroller—
1. Not needed ^.. - , xxiv
Third Military District—
1. Georgia in, during reconstruction 370
Thirty Days—
1. In regard to diplomatic and consular officers' salaries 410
2. Limitation of period for which clerk may be detailed 526
Thomas, General George H, —
1. Command of^ in Georgia during reconstruction 370
Digitized by VjOOQIC
844 First Comptroller^^ Office^ Treasury Department.
Page-
Thurman Act—
1. Boncl-subBidized companies 205
2. Effect of, upon right of recovery 224
3. Net earnings 233
4. Withholding compensation 188
Thurman BiU'^
1 . Compared with that introduced by Mr. Lawrence 211
Timber Agents' Vane 526
Timber—
1. Euconragement of growth of 3
2. Expenses in protecting 527
Timber-CHlinre Act Case 1
Timber-Culture Acts—
1. Commissions on lands entered under I
Timber-Culture Entrie9—'
1. Commissions on 2
Timber Depredations —
1. Expenses in preventing 52d
Timber Lands—
1. Comminsions and fees 2
Time—
1. Consumed in an examination of a criminal charge 462
2. In regard to commissioners' fees 472
3. Maximum amount of, for making transit — ^foreign ministers 448
4. When provisions of statute take effect 538
5. When statutes take effect 400
Time and Services—
1. Of retired Army officers 603
Title—
1. Created by grant of lands, in relation to 226
2. Of appropriation acts 91
3. Of courts, to transfer 326
4. To bonds under will -. 87
5. To Indian lands, United States have exclusive right to acquire 250
6. To laud, placing cloud upon 319
7. To lands in State 318
8. To lands passed from Government to individuals 318
9. To office, salary or profits incident to 411
10. To office, when does it vest? 411
11. To one office 414
12. To property, change of 262
Titles—
1. Evidence as to : 8
2. Of appropriations 143
3. To land»— direct taxes 380
4. To property, in relation to 345
Title Forfeited-
1. In regard to direct tax 385
Tobacco-^
1. Internal revenue seizures of €7
2. Manufacturers and dealers in 92
3. Rebate on 90
4. Taxes on smoking and manufacturing 402
Toll—
1. Public highway 130
Digitized by VjOOQIC
Index to Decisiom. 845
Tort —
1. In relation to suit in , 314
Touoey, Isaac —
1. Attorney-General, letters of, to Fourth Auditor regarding deductions
firom mail contractor's pay 181
2. Attomey-Oeneral, opinion by, regarding decisions of Comptroller 372
3. Attorney- General, opinion by, regarding compensation 533
Tcnonsend, E, D, —
1. Adjutant General, U. S. A., official order of, rej^arding retired Army
officers 610
Tradition—
1. As to unreasonable searches 73
Tran9eHpt—
1. Of proceedings, compensation for 403
Tranacript^—
1. From Treasury books 507
2. Proofs— evidence 507
1. Of duties of clerks 84
2. Of registered bonds 86
Trantfera — (See Asitigiimenta.)
Transfer of Title—
1. Holding office 414
Transportation —
1. Charter contract relating to compensation for 200
2. For military and civil service - 130
3. Of mails, accounts for xxiii
4. Of mail iu the star-route service, as to 24.
5. Of prisoners 410
6. Of the^Anny 216
• 7. One-half of earnings by 236
8. Over leased and purchased roads 227
9. Payment of railroad companies for 127
10. Public lands— railroads 129
11. Recovering from Pacific railways compensation for 197
12. Services performed by Paci fie railroad companies 213
Tramportation Contracts —
1. Right of subsidized corporations to make 202
Transportation Expenses —
1. Distinct from lodging expenses 528*
2. In regard to 526
Transportation Services—
1. Balance certified by Second Comptroller 246
2. Conipensatiou for 214
3. Contracts for.... 245
Transporting Criminals —
1. Guard authorized for 481
2. Mileage for guard 434
Travel—
1. Marshals' fees for 435
Traveling Expenses—
1. Allowance in lieu of 526
2. Inregardto 526
Treason —
1. As to 109
Digitized by VjOOQIC
846 First Comptroller's Offlce, Treasury Department.
TrtMurer —
1. Accounts of 104
2. As a disbursing officer 104
3. Control of money deposited to credit of 99
4. Credits allowed 266
5. Deposit of public money with 38b
6. Disbursements by 306
7. Drafts— issuance 344
8. Duties— jurisdiction 326
9. Duties and privileges of 279
10. Duty of, in payment of drafts 263
11. Giving draft on himself 350
12. Has no authority to decide to whom payment shall be made 281
13. In relation to domiciliary or ancillary administrator 281
14. In relation to draft of the 296
15. Jurisdiction and custody of public money 309
16. Lawful payment of drafts 333
17. Location of office of 278
W. Miuistorial duty of 351
19. Of Howard University, account of IIB
20. rajmeut of drafts 279
21. Payment of Kepreseutat I ves' salaries by 104
22. Public moneys deposited with 340
23. Settlement of accounts of 296
24. Settlements of accounts of xxvii
TrcMurer's Accounts—
1. Report of .' 305
Treasure)'' 8 Draft—
1. Delivery of 255
2. Issuance of 255
Treasury —
1. Branches and agencies of 340
2. Demands against Government adjusted in 185
3. Deposits — amounts covered into 339
4. Disposition of money covered into 99
5. Illegal payments covered into the 137
U. Jurisdiction of money in the 309
7. Locality of 261,278,279,340,347
8. Mode of covering money into 145
9. Payment of surplus fees into 99
10. Places of deposit of public money 261
11. System of accounting in XX
12. Ubiquity of, throughout the Union 279
13. Unexpended balances covered into the 564
Treasury Department—
1. Accounts in 354
2. Accounts of appropriations in 561
3. Accounts of Pacific railways in 188
4. Amounts of money involved in operations of xxiv
5. Conclusiveness of practice in 291
6. Duties of accounting officers 502
7. In regard to set-oflf by 359
8. Jurisdiction of accounting officers in 192
9. Payment by officers of 302
10. Practice in, regarding administrators 353
Digitized by VjOOQIC
Index to Decisions. 847
Page.
Treasury Departmcnt^ContiDXLedi,
11. Public buildings under control of 132
12. Becognition of assignments by 277
13. Kegulations regarding vouchers for stationery 396
14. Situs of assets 273
15. Stationery furnished by 127
16. Supreme Court sustaining injunction restraining, one case only 311
17. Transfer and payment of bonds 86
18. Usage in, regarding rejected claims ^ 373
Treasury Department Practice — (See Departmental Practice.)
Treasury Department Records—
1. Destroyed by fire 14
Treasury Draft —
1. Action maintained against the United States upon a 571
2. Evidence of a right to demand or receive money 277
3. Issued to A for use of B 465
4. Jurisdiction as to locality 270
5. Jurisdiction of, as assets 353
6. Not money .' 277
7. Payable to order of, for use of 457
8. Withholding payment of 465
Treasury Drafts —
1. Authority over 295
2. Bank checks 266
3. Certificates of deposits 266
4. Control and payment of ^67
5. Legal situs of 353
6. Not property 277
Treasury l^otes —
1. In relation to ,^ 347
Treasury Wanant —
1. Compared with patent right 26
2. Countersigned by First Comptroller 243
3. Draft drawn thereon 262
4. Granted by Secretary of the Treasury 243
Treasury WarrantS'~{^ieQ Warrants,)
1. Authority to make payments 298
2. Second Comptroller has no jurisdict ion over 243
Treaty—
1. With Brazil 311
2. With Great Britain, award in favor of Pemberton 312
3. With Mexico, award under 1 313
Treaties —
1. Withlndians 149
Trespass —
1. Regarding unreasonable search 72
Trial—
• 1. By impartial juries 73
Triangle Reservation —
1. Iron fence inclosing 120
Ttihunal—
1. Limited power of special 177
2. Proceedings in a 363
Tribunals —
1. Jurisdiction of, in District 341
Digitized by VjOOQIC
848 First Comptroller's Qffieey Treasury Department.
Page.
Tribunal of La$t Ee$ort -
1. Comptrolior'is decision is a .^ xxix
Trimble, JV. fT.—
1, Party in Copy case 491
Triplicate Certificates—
1. Inregard to 433
Tripe—
1. Deductions for failures to perform 156
Troope —
1. On railroads 204
2. Transportation of 129
Truet—
1. Character of 465
2. Held subject to equity jurisdiction 263
3. Holding claim in 457
4. In regard to auctioneers : 551
5. In regard to payments 464
6. Patentee holding in, for other parties 318
7. Resulting or constructive 459
Truete—
1. In relation to 309
2V««/ea— (See Agents Executor,)
1. Appointment of, under will 87
2. Funds held by United States as a 30d
3. (toverument as a 45ij
4. Inregard to 401
5. Partial account of 177
6. Payment of bequest to 86
7. United States as 34i
Trusteee—
1. Inrelationto 309
2. Jurisdiction over money 319
Trustee Procens — {iieQ Process.)
1. In relation to 276,2^:'0
Trust Estate—
1*. Keleasiug or compounding debt duo to 467
Trust Fund—
1. In regard to 464
2. InvcHtmeut of «7
Trust Funds—
1. In relation to 309
Trust Lands—
1. In regard to sales of 633
2. Not public lauds (xJ4
Trust Moneys —
1. In regard to t)34
2. Keceptiou and investment of 634
Tugale, W, 0.—
I. Attorney in Georgia case 356
Twenty-third Rule—
1. Of Supreme Court — interest C73
Twlnimjy JVilliam J, —
1. Party in District Commissioners' cases * 3e9
Digitized by VjOOQIC
Index to Decisions. 849
Page.
Two Offices—
1. Inoompatibility of holding 466
2. In regard to holding 629
3. In regard to salary for each of 637
U.
Uh^[uity—
1. In relation to 341
VlHmaU Xights—
1. Determination of 302
Unaided JZatZwa^a— (See Pacific Bailways)
UncoUcoied Taxes—
1. Future debt cannot be setoff against 359
Unexpended Balances—
1. Covered into the Treasury 554,565
2. Improperly carried to surplus fund 567
3. Of deficiency postal appropriations 553
Union—
-1. Admission of Nebraska into the 249
2, Ubiquityof Treasury throughout the 279
UniUd States—
1. Act of authori^bd officers or agents 298
2. As a debtor, enforcement of local policy against 274
3. As trustees— funds 309
4. Cannot be sued 283
6. Debts due from 268
6. Discharge of, liability of 281
7. Domicile of 324,346,353
8. Evidence of indebtedness by 294
9. Has no local situs as a debtor 280
10. Has no place of domicile 275
11. In regard to waiver of rights of 577
12. Interference with, performance of its duties 280
13. Partyto a suit 262
• 14. Property— judgment 325
15. Rlghtof, to apply money byway of set-off 354
16. Right of, to defend against invalid claim ^ 77
17. Rights of, as to land-grant railroads 131
18. Rights of— judgment 573^.
.19. Reimbursing the, for interest on subsidy bonds 232
20. Set-off in favor of 375