aera Nia et "6621 LE 4 KF i 00 Ag 7 ys? y 7 ez Cornell University Library KF 6200.A57U58 1902 il ici DIGEST OF DECISIONS OF THE COMPTROLLER OF THE TREASURY. INCLUDING DECISIONS FROM OCTOBER 1, 1894, TO JUNE 30, 1902, IN Published Volumes 1 to 8 AND Manuscript Volumes 1 to 21. WASHINGTON: GOVERNMENT PRINTING OFFICE, 1902. Y 6 O62) re | N WAYS TREASURY DEPARTMENT, Document No. 2285. Comptroller of the Treasury. PREF ACH. This digest includes the published and unpublished decisions of the Comptroller of the Treasury from October 1, 1894, the date when the office was reorganized, to June 30, 1902. The published decisions are cited herein as ‘‘ pub.;” the unpublished as ‘‘ms.” In using this digest it must be borne in mind that some of the deci- sions cited have been modified or overruled by later decisions. In most instances such subsequent decisions, where made before July 1, 1902, will be found under the same principal heading with those affected, and in many under the same headline. The dates on which the decisions cited were rendered maybe approxi- mately determined by the use of the table on page xiii. N. H. Txyomrson. I POWERS AND DUTIES OF THE ACCOUNTING OFFICERS OF THE TREASURY DEPARTMENT. The following provisions of the act of July 31, 1894 (28 Stat., 205-211), prescribe the powers and duties of the accounting officers of the Treasury Department as reor- ganized by that act. To facilitate reference to particular provisions headings have been inserted briefly indicating the subject of each subdivision, and in a few instances paragraphs have been subdivided. THE AUDITORS. Sec. 3. The Auditors of the Treasury shall hereafter be 8 Stat., 205. designated as follows: The First Auditor as Auditor for the Treasury Department; the Second Auditor as Auditor for the War Department; the Third Auditor as Auditor for the Interior Department; the Fourth Auditor as Auditor for the Navy Department; the Fifth Auditor as Auditor for the State and other Departments; the Sixth Auditor as Auditor for the Post-Oftice Department. The designa- tions of the deputy auditors and other subordinates shall correspond with those of the Auditors. And each deputy auditor, in addition to the duties now required to be per- formed by him, shall sign, in the name of the Auditor, such letters and papers as the Auditor may direct. [Amended by act of March 2, 1895, 28 Stat., 777. ] THE COMPTROLLER. Src. 4. The offices of Commissioner of Customs, Deputy Commissioner of Customs, Second Comptroller, Deputy Second Comptroller, and Deputy First Comptroller of the Treasury are abolished, and the First Comptroller of the Treasury shall hereafter be known as Comptroller of the Treasury. He shall perform the same duties and have the same powers and responsibilities (except as modified by this Act) as those now performed by or appertaining to the First and Second Comptrollers of the Treasury and the Commis- sioner of Customs; and all provisions of law not inconsis- III Iv DIGEST OF THE DECISIONS OF THE COMPTROLLER. 28 Stat., 205. *Id., 206. tent with this Act, in any way relating to them or either of them, shall hereafter be construed and held as relating to the Comptroller of the Treasury. His salary shall be five thousand five hundred dollars perannum. There shall also be an Assistant Comptroller of the Treasury, to be appointed by the President, with the advice and consent of the Senate, who shall receive a salary of five thousand dollars per annum, and a chief clerk in the office of the Comptroller of the Treasury, who shall receive a salary of two thousand five hundred dollars per annum. The Assistant Comptroller of the Treasury shall per- form such duties as may be prescribed by the Comptroller of the Treasury and shall have* the power, under the direction of the Comptroller of the Treasury, to counter- sign all warrants and sign all other papers. The chief clerk shall perform such duties as may be assigned to him by the Comptroller of the Treasury, and shall have the power, in the name of the Comptroller of the Treasury, to countersign all warrants except account- able warrants. [Amended by act of March 2, 1895, 28 Stat., 776. | RECOVERY OF DEBTS. The Auditors, under the direction of the Comptroller of the Treasury, shall superintend the recovery of all debts finally certitied by them, respectively, to be due to the United States. FAILURE TO RENDER ACCOUNTS. Section thirty-six hundred and twenty-five of the Revised Statutes is amended by substituting the words ‘proper Auditor’’ for the words ‘‘ First Comptroller of the Treasury (or the Commissioner of Customs, as the case may be).”’ Section thirty-six hundred and thirty-three of the Revised Statutes is amended by substituting the words ‘‘ proper Auditor’’ for the words “First or Second Comptroller of the Treasury.”’ FORMS OF ACCOUNTS. Src. 5. The Comptroller of the Treasury shall, under the direction of the Secretary of the Treasury, prescribe the forms of keeping and rendering all public accounts, except those relating to the postal reve- nues and expenditures therefrom. The returns of fees mentioned in section seventeen hundred and twenty-five of the Revised Statutes shall be made as prescribed by the Comptroller of the Treasury. AN AUDITOR MAY BE DIRECTED TO SETTLE AN ACCOUNT. Sec. 6. Section two hundred and seventy-one of the Revised Statutes is amended to read as follows: ‘*Sec. 271. The Comptroller of the Treasury, in any case where, in his opinion, the interests of the Government require it, shall direct any of the Auditors forthwith to audit and settle any particular account which such Auditor is authorized to audit and settle.” ACCOUNTING OFFICERS OF THE TREASURY. AUDITOR FOR THE TREASURY DEPARTMENT. Src. 7. Accounts shall be examined by the Auditors as 28 stat, 206. follows: First. The Auditor for the Treasury Department shall receive and examine all accounts of salaries and incidental expenses of the office of the Secretary of the Treasury and all bureaus and offices under his direction, all accounts relating to the customs service, public debt, internal reve- nue, Treasurer and assistant treasurers, mints and assay offices, Bureau of Engraving and Printing, Coast and Geo- detic Survey, Revenue-Cutter Service, Life-Saving Serv- ice, Light-House Board, Marine-Hospital Service, public buildings, Steamboat-Inspection Service, immigration, navigation, Secret Service, Alaskan fur-seal fisheries, and to all other business within the jurisdiction of the Depart- ment of the Treasury, and certify the balances arising thereon to the Division of Bookkeeping and Warrants. AUDITOR FOR THE WAR DEPARTMENT. Second. The Auditor for the War Department shall re- ceive and examine all accounts of salaries and incidental expenses of the office of the Secretary of War and al] bureaus and offices under his direction, all accounts relat- ing to the military establishment, armories and arsenals, national cemeteries, fortifications, public buildings and grounds under the Chief of Engineers, rivers and harbors, the Military Academy, and to all other business within the jurisdiction of the Department of War, and certify the balances arising thereon to the Division of Bookkeeping and Warrants, and send forthwith a copy of each certifi- cate to the Secretary of War. AUDITOR FOR THE INTERIOR DEPARTMENT. Third. The Auditor for the Interior Department shall receive and examine all accounts of salaries and incidental expenses of the office of the Secretary of the Interior, and of all bureaus and offices under his direction, and all ac- counts relating to Army and Navy pensions, Geological Survey, public lands, Indians, Architect of the Capitol, patents, census, and to all other business within the ju- risdiction of the Department of the Interior, and certify the balances arising thereon to the Division of Bookkeep- ing and Warrants, and send forthwith a copy of each cer- tificate to the Secretary of the Interior.* *Id., 207. Sections two hundred and seventy-three and two hundred and seventy-five of the Revised Statutes are repealed. Section four hundred and fifty-six of the Revised Statutes is amended to read as follows: “Spc. 456. All returns relative to the public lands shall be made to the Commissioner of the General Land Office.’’ VI DIGEST OF THE DECISIONS OF THE COMPTROLLER. AUDITOR FOR THE NAVY DEPARTMENT. Fourth. The Auditor for the Navy Department shall re- ceive and examine all accounts of salaries and incidental expenses of the office of the Secretary of the Navy, and of all bureaus and offices under his direction, all accounts re- lating to the Naval Establishment, Marine Corps, Naval Academy, and to all other business within the jurisdiction of the Department of the Navy, and certify the balances arising,thereon to the Division of Bookkeeping and War- rants, and send forthwith a copy of each certificate to the Secretary of the Navy. AUDITOR FOR THE STATE AND OTHER DEPARTMENTS. Fifth. The Auditor for the State and other Departments shall receive and examine all accounts of salaries and inci- dental expenses of the offices of the Secretary of State, the Attorney-General, and the Secretary of Agriculture, and of all bureaus and offices under their direction; all accounts relating to all other business within the jurisdiction of the Departments of State, Justice, and Agriculture; all ac- counts relating to the diplomatic and consular service, the judiciary, United States courts, judgments of United States courts, Executive Office, Civil Service Commission, Inter- state Commerce Commission, Department of Labor, Dis- trict of Columbia, Fish Commission, Court of Claims and its judgments, Smithsonian Institution, Territorial govern- ments, the Senate, the House of Representatives, the Pub- lic Printer, Library of Congress, Botanic Garden, and accounts of all boards, commissions, and establishments of the Government not within the jurisdiction of any of the Executive Departments. He shall certify the balances arising thereon to the Division of Bookkeeping and War- rants, and send forthwith a copy of each certificate, ac- cording to the character of the account, to the Secretary of the Senate, Clerk of the House of Representatives, Sergeant-at-Arms of the House of Representatives, or the chief officer of the Executive Department, commission, board, or establishment concerned. [Amended by act of July 1, 1902, 32 Stat., 592. ] AUDITOR FOR THE POST-OFFICE DEPARTMENT. Sixth. The Auditor for the Post-Office Department shall receive and examine all accounts of salaries and incidental expenses of the office of the Postmaster-General and of all bureaus and offices under his direction, all postal and money-order accounts of postmasters, all accounts relating to the transportation of the mails, and to all other business within the jurisdiction of the Post-Office Department, and certify the balances arising thereon to the Postmaster- General for accounts of the postal revenue and expendi- tures therefrom, and to the Division of Bookkeeping and 28 Stat., 207. ACCOUNTING OFFICERS OF THE TREASURY. VII Warrants for other accounts, and send forthwith copies % Stat. 207. of the certificates in the latter cases to the Postmaster- General. The further duties of this Auditor shall continue as now defined by law, except as the same are modified by the provisions of this Act. REVISION OF ACCOUNTS BY THE COMPTROLLER. Src. 8. The balances which may from time to time be certified by the Auditors to the Division of Bookkeeping and Warrants, or to the Postmaster-General, upon the set- tlements of publie accounts, shall be final and conclusive upon the Executive Branch of the Government, except that any person whose accounts may have been settled, the head of the Executive Department, or of the board, commission, or establishment not under the jurisdiction of an Executive Department, to which the account pertains, or the Comptroller of the Treasury, may, within a year, obtain a revision of the said account by the Comptroller of the Treasury, whose decision upon such revision shall be final and conclusive upon the Executive Branch of the Government: REEXAMINATION OF ACCOUNTS. Provided, That the Secretary of the Treasury may, when in his judgment the interests of the Government require it, suspend payment and direct the re-examination of any account. AUDITORS TO STATE ACCOUNTS FOR DIFFERENCES. Upon a certificate by the Comptroller of the Treasury of any differences ascertained by him upon revision the Auditor who shall have audited the account shall state an account of such differences, and certify it to the Division of Bookkeeping and Warrants, except that balances found and accounts stated as aforesaid by the Auditor for the Post-Office Department for postal revenues and expendi- tures therefrom shall be certified to the Postmaster- General.* ACCEPTANCE OF PAYMENT PRECLUDES REVISION. Any person accepting payment under a settlement by an Auditor shall be thereby precluded from obtaining a revision of such settlement as to any items upon which payment is accepted; SUSPENSION OF ITEMS BY AUDITORS. but nothing in this Act shall prevent an Auditor from suspending items in an account in order to obtain further saa ones or explanations necessary to their settlement. When suspended items are finally settled a revision may * Id., 208. VIII DIGEST OF THE DECISIONS OF THE COMPTROLLER. 28 Stat., 208. be had as in the case of the original settlement. Action upon any account or business shall not be delayed await- ing applications for revision: DELAYING THE ISSUE OF WARRANTS. Provided, That the Secretary of the Treasury shall make regulations fixing the time which shall expire before a warrant is issued in payment of an account certified as provided in sections seven and eight of this Act. PRESERVATION OF ACCOUNTS. The Auditors shall, under the direction of the Comp- troller of the Treasury, preserve, with their vouchers and certificates, all accounts which have been finally adjusted. CONSTRUCTION OF STATUTES BY THE AUDITORS. All decisions by Auditors making an original construc- tion or modifying an existing construction of statutes shall be forthwith reported to the Comptroller of the Treasury, and items in any account affected by such decisions shall be suspended and payment thereof withheld until the Comptroller of the Treasury shall approve, disapprove, or modify such decisions and certify his actions to the Auditor. TRANSMISSION OF DECISIONS TO THE AUDITORS. All decisions made by the Comptroller of the Treasury under this Act shall be forthwith transmitted to the Audi- tor or Auditors whose duties are affected thereby. ADVANCE DECISIONS BY THE COMPTROLLER. Disbursing officers, or the head of any Executive Depart- ment, or other establishment not under any of the Execu- tive Departments, may apply for and the Comptroller of the Treasury shall render his decision upon any question involving a payment to- be made by them or under them, which decision, when rendered, shall govern the Auditor and the Comptroller of the Treasury in passing upon the account containing said disbursement. GENERAL PROVISIONS. Sections one hundred and ninety-one and two hundred and seventy of the Revised Statutes are repealed. Sec. 9. This Act, so far as it relates to the First Comptroller of the Treasury and the several Auditors and Deputy Auditors of the Treas- ury, shall be held and construed to operate merely as changing their designations and as adding to and modifying their duties and powers, and not as creating new officers. All laws not inconsistent with this Act, relating to the Auditors of the Treasury in connection with any matter, shall be understood in ACCOUNTING OFFICERS OF THE TREASURY. each case to relate to the Auditor to whom this Act assigns the business of the Executive Department or other establishments concerned in that matter. Src. 10. The Division of Warrants, Estimates, and Appropriations in the office of the Secretary of the Treasury is hereby recognized and established as the Division of Bookkeeping and Warrants. It shall be under the direction of the Secretary of the Treasury as heretofore. Upon the books of this division shall be kept all accounts of receipts and expenditures therefrom; and section three hundred and thirteen and so much of sections two hundred and eighty-three and thirty-six hundred and seventy-five of the Revised Statutes as require those accounts to be kept by certain Auditors and the Register of the Treas- ury are repealed. The duties of the Register of the Treasury shall be such as are now required of him in connection with the public debt * and such further duties as may be prescribed by the Secretary of the Treasury. REQUISITIONS TO BE SENT TO THE AUDITORS. Sec. 11. Every requisition for an advance of money, before being acted on by the Secretary of the Treasury, shall be sent to the proper Auditor for action thereon as required by section twelve of this Act. WARRANTS TO BE COUNTERSIGNED BY THE COMPTROLLER, ETC. All warrants, when authorized by law and signed by the Secretary of the Treasury, shall be countersigned by the Comptroller of the Treasury, and all warrants for the pay- ment of money shall be accompanied either by the Audi- tor’s certificate, mentioned in section seven of this Act, or by the requisition for advance of money, which certificate or requisition shall specify the particular appropriation to which the same should be charged, instead of being speci- fied on the warrant, as now provided by section thirty-six hundred and seventy-five of the Revised Statutes; and shall also go with the warrant to the Treasurer, who shall return the certificate or requisition to the proper Auditor, with the date and amount of the draft issued indorsed thereon. Requisitions for the payment of money on all audited accounts, or for covering money into the Treasury, shall not hereafter be required. And requisitions for advances of money shall not be countersigned by the Comptroller of the Treasury. Section two hundred and sixty-nine and so much of sec- tion three hundred and five of the Revised Statutes as requires the Register of the Treasury to record warrants is repealed. TRANSMISSION OF ACCOUNTS AND DISAPPROVAL OF REQUI- SITIONS. Src. 12. All monthly accounts shall be mailed or other- wise sent to the proper officer at Washington within ten days after the end of the month to which they relate, and quarterly and other accounts within twenty days after the period to which they relate, and shall be transmitted to IX PS Stat., 208. * Id, 209. x DIGEST OF THE DECISIONS OF THE COMPTROLLER. 28 Stat., 209. and received by the Auditors within twenty days of their actual receipt at the proper office in Washington in the case of monthly, and sixty days in the case of quarterly and other accounts. Should there be any delinquency in this regard at the time of the receipt by the Auditor of a requisition for an advance of money, he shall disapprove the requisition, which he may also do for other reasons arising out of the condition of the officer’s accounts for whom the advance is requested; but the Secretary of the Treasury may overrule .the Auditor’s decision as to the sufficiency of these latter reasons: Provided, That the Secretary of the Treasury shall prescribe suitable rules and regulations, and may make orders in particular cases, relaxing the requirement of mailing or otherwise sending accounts, as aforesaid, within ten or twenty days, or waiving delinquency, in such cases only in which there is, or is likely to be, a manifest physical difficulty in com- plying with the same, it being the purpose of this pro- vision to require the prompt rendition of accounts without regard to the mere convenience of the officers, and to for- bid the advance of money to those delinquent in rendering them: Provided further, That should there be a delay by the administrative Departments beyond the aforesaid twenty or sixty days in transmitting accounts, an order of the President in the particular case shall be necessary to authorize the advance of money requested: And provided Surther, That this section shall not apply to accounts of the postal revenue and expenditures therefrom, which shall be rendered as now required by law. [Amended by acts of March 2, 1895, 28 Stat., 807; January 5, 1899, 30 Stat., 772; December 20, 1899, 31 Stat.,1; March 2, 1901, zd, 910. ] DELINQUENT OFFICERS TO BE REPORTED TO CONGRESS. The Secretary of the Treasury shall, on the first Monday of January in each year, make report to Congress of such officers as are then delinquent in the rendering of their ac- counts or in the payment of balances found due from them for the last preceding fiscal year. Sections two hundred and fifty and two hundred and seventy-two of the Revised Statutes are repealed. Section thirty-six hundred and twenty-two of the Re- vised Statutes is amended by striking therefrom the fol- lowing words: ‘‘The Secretary of the Treasury may, 1f in his opinion the circumstances of the case justify and require it, extend the time hereinbefore prescribed for the rendition of accounts.” JUDICIARY ACCOUNTS. Src. 13. Before transmission to the Department of the Treasury, the accounts of district attorneys, assistant attorneys, marshals, commis- sioners, clerks, and other officers of the courts ot the United States, except consular courts, made out and approved as required by law, and accounts relating to prisoners convicted or held for trial in any ACCOUNTING OFFICERS OF THE TREASURY. court of the United States, and all other accounts relating to the busi- ness of the Department of Justice or of the courts of the United States other than consular courts, shall be sent with their vouchers to the Attorney-General and examined under his supervision. Judges receiving salaries from the Treasury of the United States shall be paid monthly by the disbursing officer of the Department of Justice, and to him all certificates of nonabsence or of the cause of absence of judges in the Territories shall be sent. Interstate Commerce Com- missioners and other officers, now paid as judges are, shall be paid monthly by the proper disbursing officer or officers.* CLAIMS, DOUBLE EXAMINATION OF. Sec. 14. In the case of claims presented to an Auditor which have not had an administrative examination, the Auditor shall cause them to be examined by two of his subordinates independently of each other. RECEIPTS AND EXPENDITURES TO BE REPORTED TO CONGRESS. Sec. 15. It shall be the duty of the Secretary of the Treasury annually to lay before Congress, on the first day of the regular ses- sion thereof, an accurate, combined statement of the receipts and expenditures during the last preceding fiscal year of all public moneys, including those of the Post-Office Department, designating the amount of the receipts, whenever practicable, by ports, districts, and States, and the expenditures, by each separate head of appro- priation. Sec. 16. In section three hundred and seven of the Revised Stat- utes the words ‘‘ Secretary of the Treasury” are substituted for the words ‘‘ Register of the Treasury.” CERTIFICATION OF TRANSCRIPTS. Src. 17. The transcripts from the books and proceedings of the Department of the Treasury, provided for in section eight hundred and eighty-six of the Revised Statutes, shall hereafter be certified by the Secretary or an Assistant Secretary of the Treasury, and the copies of the contracts and other papers therein provided for shall be certified by the Auditor having the custody of such papers. [Amended by act of March 2, 1895, 28 Stat., 809. | CONTRACTS TO BE DEPOSITED WITH THE AUDITORS. Sec. 18. Section thirty-seven hundred and forty-three of the Revised Statutes is amended to read as follows: ‘Src. 3743. All contracts to be made by virtue of any law, and requiring the advance of money, or in any man- ner connected with the settlement of public accounts, shall be deposited promptly in the offices of the Auditors of the Treasury, according to the nature of the contracts: Pro- vided, That this section shall not apply to the existing laws in regard to the contingent fund of Congress.” Sec. 19. Section twenty-six hundred and thirty-nine of the Revised Statutes is amended by substituting the words ‘“‘proper Auditor”’ for the words ‘‘Commissioner of Customs.”’ XI 28 Stat., 209, * Id., 210. XI1 DIGEST OF THE DECISIONS OF THE COMPTROLLER. 28 Stat., 210. * Td., 211. CUSTOMS OFFICERS TO TRANSMIT PAPERS. Src. 20. It shall be the duty of the collectors of customs and other officers of customs to transmit, with their ac- counts, to the officers charged with the settlement of their accounts, all such papers, records, or copies thereof relating to their transactions as officers of customs as the Secre- tary of the Treasury may direct. ACCOUNTS PENDING FOR SETTLEMENT OCTOBER 1, 1894. Sec. 21. All accounts stated by the Auditors before the first day of October, eighteen hundred and ninety- four, and then pending for settlement in the offices of the First or Second Comptroller, or the Commissioner of Customs, shall be revised by the Comptroller of the Treas- ury in the manner provided by existing law, and the bal- ances arising thereon shall be certified to the Division of Bookkeeping and Warrants. PRESERVATION OF PAPERS AND PROPERTY. Sec. 22. It shall be the duty of the Secretary of the Treasury to make appropriate rules and regulations for carrying out the provisions of this Act, and for trans- ferring or preserving books, papers, or other property appertaining to any office or branch of business affected by it. ADMINISTRATIVE EXAMINATION OF ACCOUNTS. It shall also be the duty of the heads of the several Executive Departments and of the proper officers of other Government establishments, not within the jurisdiction of any Executive Department, to make appropriate rules and regulations to secure a proper administrative examination of all accounts sent to them, as required by section twelve of this Act, before their transmission to the Auditors, and for the execution of other requirements of this Act in so far as the same relate to the several Departments or estab- lishments. * REOPENING ACCOUNTS. Src. 23. Nothing in this Act shall be construed to author- ize the reexamination and payment of any claim or account which has heretofore been disallowed or settled. Ssc. 24. The provisions of sections three to twenty-three, inclusive, of this Act shall be in force on and after the first day of October, eighteen hundred and ninety-four. Src. 25. All laws or parts of laws inconsistent with this Act are repealed. PUBLISHED AND UNPUBLISHED DECISIONS. Correlative volumes and pages. Time. Vol. Pages. Vol. Pages, Oct. 1 to Dee. 31...............-. Chaisdan snes tate aaa . 1-147 | 14 let...) 799-1225 Jan. 1 to Mar. 81.. 148-342 | lms... 1-470 Apr. 1 to June 30 - 343-580 |....do 471-915 Jnly 1 to Sept. 30 - 1-185 | 2ms.... 1-319 Oct. 1 to Dee. 31 185-332 |....do...} 320-640 Jan. 1 to Mar. 31 otdiais --| 8382-478 |....do...| 641-942 Apr. 1 to June 30....-..--. wis --| 478-661 | 3ms.... 1-382 July 1 to Sept. 30 1-139 |....do...| 383-646 OC 140 DOG. Bl woes seamececsasauiens setceneearmbaseerseeene sss ----dO...] 139-251 |....do...| 647-891 Jan. 1 to Mar. 31..............--- bank a eee aaiese -++-do...| 252-476 | dms.... 1-435 Apr. 1 to June 30 477-742 |....do0...| 486-943 July 1 to Sept. 30 1-159 | 5ms.... 1-393 Oct. 1 to Dec. 31 159-353 |....d0... 394-864 Jan. 1 to Mar. 31 353-553 | 6 ms.... 1-560 Apr. 1 to June 30 553-725 |....do-..| 561-1078 July 1 to Sept. 30 1-131 | 7ms.... 1-529 Oct. 1 to Dec. 31 131-362 |....do...| 530-1246 Jan. 1 to Mar. 31 362-649 | 8ms.... 1-786 Apr. 1 to June 30 649-987 | 9ms.... 1-1099 July 1 to Sept. 30 oi 1-317 | 10 ms... 1-991 OCs TOMS G BI esc cssial mar cuccorarerosaseld eatocecwbaraeemeedseales aaacr, --.-do...] 317-557 | 11 ms... 1-945 Jan.1 tO: Mar. 81 scsccsczsens case ce vacnes datwisces de eeseacencad 2500's 557-765 | 12 ms... 1-1107 Apr. 1 to June 30 --| 765-973 | 13 ms... 1-1166 July 1 to Sept. 30 ai 1-145 | 14ms... 1-1001 OCt. TtO DeCi3l.crsstssaeauacsnmenw gine ereassnusceemeeesaenets . 5 145-301 | 15 ms... 1-1002 Jan. 1 to Mar. 31........22.2..4- : --do...) 301-595) 16ms...] 1-1498 Apr. 1 to June 30. 595-871 | 17 ms... 1-1672 July 1 to Sept. 30. 1-199 | 18 ms... 1-877 Oct. 1 to Dec. 81......--.--2-- 199-443 | 19 ms... 1-958 Jan, 1 to Mar. 31........-.02222-- poet tacaneai et eee aoe 443-695 | 20ms...| 11-1268 APE 1D tO JUNE 80) iceessscosas sincweewsane ce sieeearemstiea sie amrenctenes -..-do. 695-915 | 21 ms... 1-1397 XIIL Agricultural statistics, collecting. 9 ms., 703; 12 id., 739. of, animal quarantine stations. of, biological investigations. 12 ms., 104. of, botanical investigations and experiments. Agriculture, Dept. Agriculture, Dept. Agriculture, Dept. Agriculture, Dept. Agriculture, Dept. Agriculture, Dept. Agriculture, Dept. Agriculture, Dept. Agriculture, Dept. Agriculture, Dept. Agriculture, Dept. Agriculture, Dept. Agriculture, Dept. Agriculture, Dept. Agriculture, Dept. Agriculture, Dept. Agriculture, Dept. Agriculture, Dept. Agriculture, Dept. Agriculture, Dept. Agriculture, Dept. Agriculture, Dept. Agriculture, Dept. Agriculture, Dept. Agriculture, Dept. Agriculture, Dept. Agriculture, Dept. Agriculture, Dept. Agriculture, Dept. Agriculture, Dept. ms., 1035. Agriculture, Dept. Agriculture, Dept. Agriculture, Dept. Agriculture, Dept. Agriculture, Dept. Agriculture, Dept. Agriculture, Dept. Agriculture, Dept. Agriculture, Dept. of, Weather Bureau, purchase of sites and erection of buildings. APPROPRIATIONS. LIST OF APPROPRIATIONS INVOLVED IN THE DECISIONS OF THE COMPTROLLER OF THE TREASURY. 4 pub., 121. 9 ms., 1008. of, Bureau of Animal Industry, collection of information. 3 pub., 445. of, Bureau of Animal Industry, expenses. 3 pub., 445. of, Bureau of Animal Industry, quarantine of diseased animals. of, Bureau of Animal Industry, salaries and expenses. 10 ms., 218; 14 id., 411. of, collecting domestic and foreign statistics. 4 pub., 92. of, collecting irrigation information. 5 pub., 855. of, contingent expenses. 5 pub., 855; 10 ms., 261; 12 éd., 961. 4 pub., 121. of, contingent expenses, horses and carriages. 19 ms., 133. of, Division of Entomology, investigations. 1 pub., 417. of, entomological investigations, cotton-boll weevil. 19 ms., 188. of, experiment stations. 3 pub., 623; 9 ms., 222. of, experiment station on the Arlington estate. 3 pub., 623. of, fiber investigations. 5 ms., 783. of, forestry investigations. 13 ms., 104. of, furniture, cases, and repairs. 1 pub., 417; 12 ms., 961. of, investigations on climatology. of, irrigation investigations. of, laboratory. 6 pub., 679. of, nutrition investigations. of, Office of Experiment Stations. of, pomological investigations. of, printing office. 1 pub., 187. 2 pub., 270. 20 ms., 867. 13 ms., 104; 18 id., 363. 14 ms., 387. 20 ms., 867. of, publication and distribution of documents. 6 ms., 810; 19 id., 183. of, publications. of, purchase and distribution of seeds. 2 pub., 171; 2 ms., 884; 4 pub., 136, 155. of, purchase and equipment of land for an experiment station. 10 ms., 218. of, purchase of sites and erection of buildings at Weather Bureau stations. 6 ms., 671. of, rent of building and alterations. of, repairing and improving buildings. 2 pub., 173. of, salaries and expenses. of, vegetable pathological investigations. of, Weather Bureau, contingent expenses. of, salaries. 8 ms., 746. 16 ms., 1040. 5 pub., 855. 9 ms., 47; 18 id., 104. 7ms., 547. of, Weather Bureau, erection of building at Fort Canby, Wash. 17 ms., 465. of, Weather Bureau, fuel, lights, etc. 10 ms., 903; 13 id., 104. Agriculture, Dept. of, Weather Bureau, general expenses. 1 pub., 559, 7 ms., 547; 16 icl., 72. Alaska, buildings for United States courts. 8 ms., 574. Alaska, caring for the insane. Alaska, deputy marshalsin. 1 pub., 208, 218. Alaska, education of children in. 5 ms.,842; 17 id., 718; 18 id., 10. Alaska, education of Indians in. 16 ms., 659. Alaska, fines and forfeiture fund. 1 pub., 335. Alaska, incidental and contingent expenses. Alaska, incidental expenses of the court. 5 pub., 328. Alaska, investigation of the coal and geld resources of. 7347—02 II 15 ms., 592; 19 id., 83; 20 id., 666, 842. Alaska, constructing a steamer for service in. 6 ms., 638. 1 pub., 344; 2 7d., 446; 6 ms., 808. 19 ms., 948. 20 ms., 883. XV 6 XVI DIGEST OF THE DECISIONS OF THE COMPTROLLER. Alaska, investigation of the mineral resources of. 18 ms., 187. Alaska, military roads and bridges. 18 ms., 597; 20 id., 294. Alaska, military telegraph and cable lines. 13 ms., 981; 14 éd., 124. Alaska, protection of salmon fisheries, 11 ms., 550. Alaska, relief of people in the mining regions. 8 ms., 484; 16 id., 5. Alaska, rent and incidental expenses. 11 ms., 100. Alaska, seal fisheries in, salaries and expenses of agents. 12 ms., 1083. Alaska, support of reindeer station at Fort Clarence. 4 ms., 842; 15 id., 912. Alaska, support of reindeer stations in. 18 ms., 10; id., 948. Alaska, traveling expenses. 20 ms., 1026. Alaska, traveling expenses of officers of court. 12 ms., 311. American seamen, relief and protection of, in foreign countries and in Alaska. 3 pub., 237. Amsterdam, steamer, to pay the dependent relatives of seamen of. 3 pub., 254. Appraiser’s warehouse, New York. 5 ms., 302; 6 id., 357; 4 pub., 592, 609. Aransas Pass, Texas, improvement of. 13 ms., 25. Army, burial expenses of officers and soldiers. See infra, interment, and reimbursement for trans- portation, etc. Army, Civilian assistants to engineer officers. 9 ms., 441. Army, clothing, and camp and garrison equipage. 5 pub., 230. Army, commutation of quarters. 4 pub., 254; 5 id., 461; 12 ms., 981; 24 ms., 228, 230. Army, commutation of rations. 20 ms., 118. Army, contingencies of. 4 pub., 551; 7 ms., 1041, 1117; 6 pub., 748; 11 ms., 101, 122; 12 id., 105; 13 id.. 949; 14 id., 273, 919; 16 id., 484; 17 id., 281. Army, expeditionary force to Cuba. 7 ms., 933, 1157; 5 pub., 383; 11 ms., 236. Army, Hospital Corps, hospital stewards. 5 pub., 846. Army, interment of officers and soldiers. 5 pub., 792; 6 id., 343, 447, 485; 7 id., 367, 616; 8 id., 657; 19 ms., 225. Army, medical care and treatment of officers and enlisted men. 3 pub., 178. Army, mileage of officers. 14 let., 1178; 1 pub., 29, 44, 115, 122, 303; 2 id., 28, 544; 3 id., 210, 382, 391, 474, 478, 588; 4 id., 74, 360, 429, 711; 5 id., 70; 7 ms., 343; 5 pub., 196, 275, 635, 691, 976; 6 id., 26, 45, 71, 218, 622, 479, 488; 7 id., 8, 20, 78, 92, 117, 164, 857; 15 ms., 233; 7 pub., 301, 644, 857; 20 ms., 906; 8 pub., 516, 577, 853. . Army, pay, additional, for length of service. 4 pub., 668. Army, pay, extra-duty, of soldiers in the erection of barracks and quarters. 7 pub., 479. Army, pay, extra, of enlisted men of the Astor Battery. 10 ms., 288. Army, pay, extra, of enlisted men of the Regular Army. 5 pub., 579, 626, 633, 637, 709, 815, 877, 900. Army, pay, extra, of officers and enlisted men of Volunteers. 5 pub., 464, 529, 579, 582, 633, 637, 709; 6 id., 25, 97, 283, 343, 346, 374, 379, 444, 651, 665, 666, 700, 794, 796, 799; 7 id., 13, 16, 17, 37, 197, 199, 385, 458; 8 id., 38. Army, pay, extra, payment to the legal heirs and representatives of officers and enlisted men. 5 pub., 633, 833, 846; 6 id., 42, 444, 794; 7id., 453, 581, 625, 651. Army, pay, increase of, of officers and enlisted men. 6 pub., 944, 952; 7 id., 413; 19 ms., 303; 7 pub., 670; 8 id., 4, 299, 742, 850. Army, pay, longevity. Sce supra, pay, additional, for length of service. Army, pay, miscellaneous. 7 ms., 796.» Army, pay of officers of immune regiments. 6 pub., 118; 7 id., 69. Army, pay of paymasters’ clerks. 7 pub., 715; 14 ms., 518. Army, pay of veterinary surgeons. 7 pub., 11. Army, pay proper of enlisted men. 3 pub., 16; 4 id., 668. Army, procuring water for. 6 pub., 324. Army, purchase of medical and hospital supplies. 7 pub., 89. Army, purchase of supplies for. 1 pub., 264, 351. Army, reimbursement for property of officers and soldiers lost or destroyed in the military service. 2 pub., 644; 3 id., 599, 659. Army, reimbursement for transportation and burial of remains of officers and soldiers. 5 pub., 792: 6 pub., 343, 444, 453, 485, 794; 7 pub., 233, 367, 616. Army, reimbursement of transportation and traveling expenses of nurses. 16 ms., 1323. Army, subsistence of. 5 pub., 44, 191; 7 ms., 424; 9 id., 420; 6 pub., 846; 13 ms., 938; 7 pub., 119; 19 ms., 474; 20 id., 118. Army, subsistence of, difference between the cost of the ration and commutation thereof. 6 pub., 470 Army, support of. 13 ms., 886. Army, transportation of, and its supplies. 1 pub., 351, 362, 386; 2 fd., 12; 3 id., 474; 4 id., 29, 65, 360, 7 ms., 1117, 1157; 12 éd , 662; 5 pub., 673; 6 éd., 20, 870; 13 ms., 912; 14 éd., 67, 96, 124, 183, 903; 15 wi , 540; 16 id., 114; 7 pub., 365; 16 ms., 346, 18 id., 391, 571, 597; 19 td., 474; 20 id., 294, 354; 21 id., 344. Army, transportation of troops from place of enrollment. 15 ms,, 400. Army, transportation to their homes of the remains of officers and soldiers. 5 pub., 258; 6 id., 343; 7 id., 233. APPROPRIATIONS. XVII Army, traveling expenses and salaries of contract surgeons. 18 ms., 288. Army, traveling expenses of officers traveling to and from our island possessions. 6 pub., 635. Army and Navy Hospital at Hot Springs, Ark., for the erection of. 1 pub., 351; 6 id., 362. Army, Medical and Hospital Department, care and treatment of epidemic and contagious diseases. 19 ms., 83. Army Medical Museum, preservation of specimens. 19 ms., 52. Assay office at New York, loss on sales of sweeps. 4 pub., 5y4, Association for Works of Mercy. 5 pub., 66. Attorney-General, assistants to. 5 ms., 785. Attorney-General, employment of assistant attorneys, Court of Private Land Claims. 7 ms., 368; 9 id., 97. Bailifis and criers, pay of. 1 pub., 185, 253; 2 id., 488, 530, 627; 3 id., 523; 4 id., 118, 141; 6 ms., 1016; 8 id., 574; 12 id., 33, 66; 13 dd., 214; 7 pub., 786; 15 ms., 629, 682. Barge Office at New York, erection of. 8 pub., 447. Barnsley, John H., to pay. 5 pub., 18. Bayou Plaquemine, La., improvement of. 8 pub., 212. Black River, Michigan, improvement of mouth of. 5 ms., 399. Board of Children’s Guardians, administrative expenses. 2 pub., 79; 3 7d., 668, 718. Board of Children’s Guardians, care of children. 5 pub., 48, 66; 17 ms., 1238, Board of Children’s Guardians, salary of agent. 3 pub., 719; 5 id., 48. Board of Health. See District of Columbia. Bolton’s Sons, S., payment to. 5 pub., 456. Botanic Garden, improving. 10 ms., 469. Boundary, water, between the United States and Canada. 2ms., 462. Buffalo Harbor, improvement of. 5 pub., 62. Buoyage, expenses of. 21 ms., 470. California Débris Commission. 3 pub., 41. Capitol building, extension of electrical plant. 4 ms., 91. Capitol building, fire-proof shelving. 17 ms., 304. Capitol building, plans for extension of. 17 ms., 304. Capitol building, purchase of elcctric-lighting plant. 2mzs., 1. Capitol building, renovating central portion. 17 ms., 304. Capitol building, repairs. 5 ms., 677; 8 id., 636; 9 id., 650; 21 id., 360. Capitol building, special repairs, House. 6 ms., 437. Capitol building, ventilation of House. 17 ms., 304. Capitol building, work and general repairs. 8 ms., 636. Census, Eleventh, maintenance of printing office. 3 ms., 12. Census, Eleventh, printing office for. 1 pub., 182. Census office, organization and equipment of. 9 ms., 396, 667; 5 pub., 828; 8 7d., 87. Census, Twelfth, expenses of. 10 ms., 976; 18 id., 165; 20 id., 1008, Census, Twelfth, incidental expenses. 9 ms., 853. Census, Twelfth, rent of quarters. 5 pub., 828. Census, Twelfth, salaries and expenses. 17 ms., 475. Census, Twelfth, taking and compiling the results of. 7 pub., 833. Census, Twelfth, traveling expenses. 9 ms., 851. Chickamauga and Chattanooga National Park. 5 pub., 968; 6 fd., 683, Chilean Claims Commission, contingent expenses. 20 ms., 65. Chincoteague Bay, improvement of internal waterway. 8 pub,, 289. Chinese-exclusion acts, enforcement of. 1 pub., 202; 4 id., 106; 6 ms., 1026; 5 pub., 47, 382; 7 ms., 796; 5 pub., 47, 382; 9 ms., 400, 482, 613; 11 id., 432; 7 pub., 372, 437, 712; 20 ms., 166. Church Orphanage Association of St. John’s Parish. 5 pub., 66. Civil Service Commission, traveling expenses. 1 pub., 455; 4 id., 627. Clerks of courts, district of Porto Rico. 17 ms., 662. Clerks of courts, fees of. 7 pub., 219; 17 ms., 718. Clerks of courts, salaries and expenses of. 4 pub., 191; 17 ms., 1191. Columbia Hospital, heating apparatus, etc. 1 pub., 472. Columbia Hospital for Women, repairs. 3 pub., 60. Columbia Institution for the Deaf and Dumb, repairs. 9 ms., 760. Columbia Institution for the Deaf and Dumb, support of. 9 ms., 760; 17 éd., 629. Coast*and Geodetic Survey, Alaska boundary. 1 ms., 21. Coast and Geodetic Survey, commutation to officers. 2 pub., 83. Coast and Geodetic Survey, contingent expenses, Office of Standard Weights and Measures. 19 ms. 524. Coast and Geodetic Survey, discussion and publication of observations. 1 pub., 111, 140; 2 id., 15. Coast and Geodetic Survey, expenses of delegate. 2 pub., 146. Coast and Geodetic Survey, extra engraving. 1 pub., 111, 140; 1 ms., 380; 2 7d., 483. Coast and Geodetic Survey, field expenses. 1 pub., 111; 2 éd., 177, 198. XVIII DIGEST OF THE DECISIONS OF THE COMPTROLLER. Coast and Geodetic Survey, furnishing points to State surveys. 2 pub., 494. Coast and Geodetic Survey, general expenses. 1 pub., 111, 480, 492; 2 ms., 556. Coast and Geodetic Survey, general expenses, bureau of national standards. 19 ms., 524. Coast and Geodetic Survey, general office assistant. 4 pub., 320. Coast and Geodetic Survey, laboratory. 19 ms., 524. Coast and Geodetic Survey, magnetic observations. 6 pub., 912. Coast and Geodetic Survey, miscellaneous expenses. 2 pub., 48, 317; 5ms,, 121; 4 pub., 341. Coast and Geodetic Survey, ocean and lake surveys. 4 pub., 221. Coast and Geodetic Survey, office expenses. 1 pub., 111, 503; 2 id., 202; 5id., 7; 7 id., 773. Coast and Geodetic Survey, office force. 4 pub., 320. Coast and Geodetic Survey, party expenses. 1 pub., 480, 492; 2 ms., 780, 806; 2 pub., 46, 202, 583, 637; 3 id., 190; 7 ms., 919; 6 pub., 949. Coast and Geodetic Survey, repairs and maintenance of vessels, 2 pub., 637; 3id., 275, 276; 21 ms., 211. Coast and Geodetic Survey, salaries. 2pub., 46. Coast and Geodetic Survey, survey of coasts. 7 ms., 175. Coast and Geodetic Survey, tide gauge at Reedy Island. 2 pub., 198. Coast and Geodetic Survey, transcontinental work. 2 pub., 494. Coast and Geodetic Survey, transportation of instruments. 2 pub., 202. Coast and Geodetic Survey, traveling expenses. 2 pub., 177, 198; 3 id., 452. Commissioners, United States, fees of. 6 ms., 803; 12 id., 659; 20 id., 152. Commissioners to codify the criminal laws, salaries and expenses. 4 pub., 139 Congress, contingent expenses. 9 ms., 650. Congress, clerk hire of Members. 1 pub., 299, 383; 3 id., 20, 22; 5 id., 277. Congress, contingent fund of the House. 21 ms., 360. Congress, contingent fund of the Senate. 21 ms., 360. Congress, one month’s extra pay to officers and employees. 1 pub., 100, 297, 310. Congress, pay of assistant index clerk. 3 pub., 524. Congress, pay of clerks and employees during the session. 1 pub., 98; 47d., 9. Congress, salaries of officers and employees. 2 pub., 638. Consular service, loss by exchange. 4 pub., 405. Consular service, relief and protection of American seamen in foreign countries and in Alaska. 3 pub., 237. Consular service, salaries at Furth, etc., Germany. 2 pub., 508. fe Cotton States International Exposition. 1 pub., 422; 3 ms., 33. Court of appeals, eighth circuit, messenger, librarian, and crier. 15 ms., 629, 682. Court of Claims, hiring temporary quarters for. 6 pub., 135. . Court, Supreme, stenographic clerks. 4 pub., 368. Courts, district, in Indian Territory, to pay three deputy clerks. 4 pub., 238. Courts, expenses of district judges sent out of their districts to hold court. 2 pub., 285. Courts, expenses of judges. 2 pub., 238. Courts, fees of officers. 1 pub., 46. Courts, interest on judgments. 17 ms., 218. Courts, miscellaneous expenses. 14 let., 990; 1 pub., 16, 17, 25, 26, 46, 90, 153, 216, 218, 249, 426, 554; 2 id., 41, 81, 201, 262, 377; 3 id., 134, 231, 252, 666; 4 id., 222, 299, 378, 519, 576; 6 ms., 210, 529, 808, 895, 1016; 5 pub., 87, 328, 377, 479, 576, 857, 871; 7 ms., 26, 178, 454, 808; 8 id., 154, 531; 9 zd., 21:6 pub., 297, 536; 13 ms., 84; 15 id., 861; 17 id., 743; 7 pub., 705; 19 ms., 604; 20 éd., 152, 1046; 21 id., 1337. Courts, pay of deputy clerks in the Indian Territory. 5 ms., 394. Courts, protecting property in the hands of receivers. 1 pub., 243, 362. Courts, rent of court rooms. 5 pub., 479; 6 id., 67. Courts, salaries and expenses of clerks in the Indian Territory. 4 pub., 191, Courts, salaries of judges. 2ms., 556. Courts, salaries of judges in the Indian Territory. 4 ms., 229. Courts, salaries of officers of, in the Indian Territory. 1 pub., 357. Courts, supplies of. 5 pub., 377, 838; 9 ms., 40. Courts, support of. 7 pub., 155. Court-house and post-office at Little Rock, Ark., addition to. 4 pub., 192. Court-house and post-office at Pittsburg. 1 pub., 316. Court-house at Baltimore, repairing. 14 ms., 620. Court-house building, District of Columbia, to alter rooms. 3 pub., 134. Custom-house and post-office at Mankato, erection of. 1 pub., 437. . Custom-house and post-office at Newark, N. J., completion of building by a one-story addition. 8 pub., 1. + Custom-house at New York, erection of. 8 pub., 336. Custom-house at New York, site for. 1 pub., 204. Customs, compensation in lieu of moieties. 1 pub., 563; 2 id., 420, 491. Customs, expenses of collecting the revenue from. 1 pub., 46, 200, 249, 475; 2 id., 71, 449; 5 ms., 302; 4 pub., 519, 592, 609; 6 ms., 357, 723; 7 ¢d., 183, 1111; 9 id., 275, 340; 6 pub., 862; 12 ms., 788, 1083. Customs, expenses of local appraisers. 2 pub., 289, + APPROPRIATIONS. XIX Customs, prevention and detection of frauds. 1 pub., 563; 6 ms., 787; 4 pub., 495, 519. Customs, rent of temporary quarters. 14 ms., 620. Customs, repayment to importers of excess of deposits. 8 pub., 145, 511. Customs, to refund duties paid in excess. 8 pub., 12. Customs, to refund duties under a judgment of a circuit or district court. 8 pub., 12. Customs, to refund proceeds of merchandise seized and sold. 2 pub., 478. Dalecarlia receiving reservoir. 2 pub., 547. Deep Waterways Commission. 13 ms., 490, 878. Delaware River, improvement of. 1 pub., 84; 3 7d., 54. Diplomatic and consular service. 8 ms., 682. Diplomatic and consular service, ambassadors, envoys, and ministers. 1 pub., 525. Diplomatic and consular service, emergencies in. 20 ms., 65. Diplomatic and consular service, minister resident and consul-general in Korea. 1 pub., 525. Duluth and Superior, improvement of the harbor at. 38 ms., 532. District attorneys, assistants to, in special cases. 1 pub., 519; 4 id., 490. District attorneys, fees of. 2 pub., 54. District attorneys, regular assistants to. 4 pub., 490. District attorneys, salaries and expenses. 3 pub., 58, 281; 4 id., 222; 5 id., 170; 20 ms., 1026. District attorneys, special compensation. 1 pub., 184; 2 id., 14. District of Columbia, addition to cells, police-court building. 7 ms., 485. District of Columbia, board of health. 1 pub., 569. District of Columbia, bridges. 19 ms., 33. District of Columbia, celebration of the establishment of the seat of governmentin. 15 ms., 774, 889. District of Columbia, cleaning and repairing uniforms, militia. 16 ms., 1328. District of Columbia, compensation of jury commissioners. 2 pub., 269. District of Columbia, construction and repair of bridges. 3 pub., 457. District of Columbia, contingent and miscellaneous expenses. 6 pub., 729, 815; 17 ms., 236, 930; 18 éd., 209; 19 id., 728. . District of Columbia, contingent expenses, damages. 3 pub., 180. District of Columbia, contingent expenses, including books of reference. 20 ms., 571. District of Columbia, contingent expenses, judicial expenses. 3 pub., 668. District of Columbia, contingent expenses, public schools. 3 pub., 208; 19 ms., 521. District of Columbia, damages for flooding land and other damages. 3 pub., 14. District of Columbia, disposal of city refuse. 8 pub., 27. District of Columbia, emergency fund. 2 ms., 4443; 3 pub., 180; 17 ms., 327. District of Columbia, expenses of camp of instruction for the militia. 1 pub., 533; 3 pub., 632. District of Columbia, expenses of rifle practice and matches. 3 pub., 603; 7 pub., 379. District of Columbia, expenses of sprinkling the streets. 18 ms., 209. District of Columbia, expenses of the excise board. 11 ms., 867. District of Columbia, extension of Connecticut avenue. 3 pub., 435. District of Columbia, extension of Eleventh street. 7 pub., 60. District of Columbia, fire department, new appliances. 6 pub., 715. District of Columbia, furniture and equipment for manual-training schools. 20 ms., 571. District of Columbia, furniture and equipment for public schools. 19 ms., 521. District of Columbia, grading Albemarle street. 1 pub., 105. District of Columbia, grading Sherman avenue, Roanoke and Irving streets. 3 pub., 162, 544. District of Columbia, improvement of Albemarle street. 1 pub., 87, 105. District of Columbia, improvements and repairs, 10 ms., 12, 11 id. 838. District of Columbia, improvements in the tax department. 17 ms., 930. District of Columbia, incidental expenses of the office of recorder of deeds. 6 pub., 668. District of Columbia, maintenance of the health department. 11 ms., 200. District of Columbia, miscellaneous and contingent expenses, Metropolitan police. 19 ms., 723. District of Columbia, miscellaneous expenses of the fire department. 16 ms., 758. District of Columbia, paving Florida avenue. 1 pub., 523. District of Columbia, paving Seventh street. 11 ms., 838. District of Columbia, permanent system of highways. 1 pub., 503. District of Columbia, removal of weeds. 17 ms., 209. District of Columbia, rent, fuel, light, ete. 16 ms., 1328. District of Columbia, repairs of Aqueduct Bridge. 1 pub., 517; 2 id., 74. District of Columbia, repairs to jails. 4ms., 481; 6 id., 83. District of Columbia, repairs to police-court building. 7 ms., 485. District of Columbia, salaries of court-house employees. 6 ms., 582. District of Columbia, sprinkling, sweeping, and cleaning streets. 8 pub., 27. District of Columbia, street sweeping office, salaries. 8 pub., 27. District of Columbia, to prevent the spread of scarlet fever and diphtheria. 11 ms., 200. Eberle, Kate, payment to. 3 pub., 148. Ellis Island, erection of buildings for immigrant station. 5 ms., 294; 7 pub., 398, Xxx DIGEST OF THE DECISIONS OF THE COMPTROLLER. Emergency fund. See Navy Dept. and War Dept. Emery, A. H., to erect a 12-inch elevating carriage. 13 ms., 889. Engraving and printing. See Treasury Dept. Epidemic diseases, for preventing the spread of. 1 pub., 71, 404. Everhart, Joshua, to pay the claim of. 7 pub., 130. Finn, John, payment to. 3 pub., 1. Fish and Fisheries, investigating the lobster and clam supply. 13 ms., 1008. Fish and Fisheries, maintenance of vessels. 13 ms., 1008. Fish Commission, expenses of exhibits at the International Fisheries Exposition at Bergen, Norway. 4 pub., 489. Fish Commission, maintenance of vessels. 9 ms., 620; 20 id., 1034. Fish Commission, murine biological station. 19 ms., 581. Fish Commission, miscellaneous expenses. 2 pub., 274; 3 id., 256, 520; 9 ms., 559; 11 id., 454, 578; 19 id., 581. Fish Commission, purchase of a steam launch. 11 ms., 428. Fish-cultural station at Erwin, Tenn. 11 ms., 454, 578; 15 id., 68. Fish-cultural station at Nashua, N. H. 15 ms., 271. Fish-cultural station in the State of Washington. 5 pub., 682. Fish-cultural stations, construction of additional ponds at the San Marcos station, Tex. 20 ms,, 262. Fish-cultural stations, maintenance, equipment, and operation of. 20 ms., 262. 5 Fish-cultural stations, maintenance of. 15 ms., 271. Fishery station in North Carolina, to establish, equip, and erect buildings. 7 pub., 524. Freedmen’s Hospital. 3 ms., 549. French spoliation claims. See judgments of the Court of Claims. Fog-signals, expenses of. 1 pub., 524; 12 ms., 3. Forest reserves, continuation of the survey of. 17 ms., 304. Forest reserves, protection of. 9ms., 1057; 18 id., 79, 607. Forestry, investigation and report upon. 3 pub., 6. Fort Brown Reservation, Tex., to acquire a valid title to. 1 pub., 331. Garfield Memorial Hospital, isolating ward. 11 ms., 700. Garfield Memorial Hospital, maintenance. 11 ms., 700. Geological Survey, classification of the public lands. 8 pub., 606. Geological Survey, gauging the streams and determining the water supply of the United States. 6ms., 17; 11 id., 552; 13 id., 336; 16 id., 844; 8 pub., 529. Geological Survey, general expenses. 12 ms., 136; 18 id., 520; 8 pub., 87. Geological Survey, pay of temporary employees. 3 pub., 183. Geological Survey, purchase of books for the library. 20 ms., 574. Gettysburg battlefield. 2 pub., 59; 2 ms., 119. Gettysburg National Park, establishment of. 2 pub., 59; 2 ms., 119; 8 7d., 1. Government Hospital for the Insane, buildings and grounds. 17 ms., 304. Government Hospital for the Insane, current expenses of. 12 ms., 794; 13 id., 327, 886; 14 id., 732. Government Hospital for the Insane, expenses of removing patients to their friends. 21 ms., 810. Government Hospital for the Insane, renewing plumbing. 18 ms., 727. Government Hospital for the Insane, to complete the renewal of plumbing. 18 ms., 727. Government Hospital for the Insane, to construct additional accommodations. 4 pub., 219. Government Printing Office, erection of building for. 6 pub., 528; 13 ms., 882. Government Printing Office, establishment and maintenance of library. 7 ms., 530. Government Printing Office, site for building for. 7 ms., 488. Government Printing Office, pay for pro rata leaves of absence. 1 pub., 354, 578; 3 id., 27. Government Printing Office, repairs of. 1 pub., 12; 3 id., 46. Harbor of New York, purchase of a steam tug. 2 pub., 256. Harbor of refuge, Delaware Bay. 19 ms., 513. Harlem River, improvement of 14 ms., 390. Harvey, Abram A., guardian. 8 pub., 205. Hawaii, to prevent immigration of Chinese into. 7 ms., 882. Hawaiian Postal Savings Bank, payment of depositors. 13 ms., 960. Hay Lake Channel, St. Marys River, Mich., improving. 18 ms., 1043, Hensley, A. T., for services rendered. 7 pub., 440. Hicks, John T., admr. Benjamin L. Branch. 19 ms., 366. House of the Good Shepherd. 5 pub., 66. Hot Springs, Ark., for protection and improvement of. 1 pub., 487, Hot Springs Reservation fund. 2 pub., 188. Hot Springs Reservation, improvement of. 6 ms., 107. Howard University, improving grounds and repairs of buildings. 8 ms. 593. Howard University, salaries of officers, professors, etc. 1 pub., 405, 464. Howard University, tools, material, fuel, etc. 8 ms,, 593. Illinois and Mississippi Canal, construction of. 1 pub., 62, 2 id., 201. APPROPRIATIONS. XXI Immigration, expenses of regulating. 6 pub., 884; 7 id., 31, 398; 16 ms., 624; 7 pub., 712. Index to Government publications. 4 pub., 325. India, transportation of supplies to the famished poor of. 13 ms., 15. Indian depredation claims, continuing the work of transferring. 8 pub., 776. Indian depredation claims, expenses in defense of. 1 pub., 301. Indian depredation claims, investigation of. 16 ms., 723. Indian girls, matrons to teach. 17 ms., 1533. Indian lands, damages to settlers on. 2 pub., 403. Indian lands, resurveys of. 7 pub., 590. Indian lands, survey of, in the Indian Territory. 1 pub., 94. Indian moneys, proceeds of labor. 4 pub., 416; 19 ms,, 263. Indian police, pay of. 21 ms., 528. Indian pupils, support and education of. 2 pub., 477. Indian reservations, investigation of. 2 ms., 731. Indian reservations, irrigating machinery and appliances, and three artesian wells. 3 pub., 482. Indian reservations, survey and allotment of lands in. 1 pub., 514; 3 id., 248; 5 ms., 162; 5 pub., 311. Indian reservations, surveying and allotting for the Chippewasin Minnesota. 3 pub., 243 Indian reservations, surveying and allotting the Colville. 3 pub., 243. Indian reservations, surveying and resurveying, including clerical work. 8 pub., 776. Indian reservations, survey of the Blackfeet. 3 pub., 318; 11 ms., 228. Indian reservations, survey of the Cheyenne River. 7 ms., 964. Indian reservations, survey of the Cheyenne River and Rosebud. 3 pub., 243; 5 id., 830. Indian reservations, survey of the Nez Percé, Idaho. 3 pub., 243. Indian reservations, survey of the San Carlos; new boundary. 3 pub., 243. Indian reservations, surveys within the Chippewa, completing. 7 ms., 961. Indian school at Chamberlain, 8. Dak., construction and extension of sewer. 7 pub., 791. Indian school at Clontarf, Minn., proceeds of lands. 15 ms., 786. Indian school at Genoa, Nebr., steam heating plant. 6 ms., 91. Indian school at Grand Junction. 10 ms., 30. Indian school at Pierre, S. Dak., support of. 7 ms., 475. z Indian school at Pipestone, Minn., new stone building. 6 pub., 957.. Indian school at Rapid City, 8. Dak., buildings. 4 pub., 5. ze Indian school at Santa Fe, N. Mex. 7 ms., 659. “Indian school buildings. 4 pub., 5; 10 ms., 385; 18 id., 399. Indian schools, support of. 7 ms., 303; 9 id., 862; 10 id., 30; 21 id., 889. Indians, allotment of lands in severalty to. 4 pub., 411. Indians, commission to negotiate with the Crow and Flathead. 4 pub., 424. Indians, Commission to the Five Civilized Tribes. 3 pub., 100; 5 ms., 644; 10 id., 448, 969; 11 ¢d., 610. Indians, contingent expenses. 38 pub., 26; 4 id., 287, 416; 19 ms., 49, 253; 21 éd., 220. Indians, Eastern Band of Cherokees, expenses of litigation. 2 ms., 613, 870. Indians, Eastern Band of Cherokees, to carry out compromise. 2 ms., 613, 870. Indians, education of the Sioux Nation. 4 pub., 5; 7 ms., 905. Indians, expenses of removing the Southern Ute. 1 pub., 329. Indians, fulfilling treaties with the Ottawas and Chippewas. 8 pub., 881. Indians, fulfilling treaty with the Ceeur d’Alene. 4 pub., 40. Indians, fulfilling treaty with the Sionx, Yankton tribe. 17 ms., 648. Indians in Alaska, education of. 16 ms., 659. Indians, incidental expenses, including support and civilization in Utah. 18 ms., 166. Indians, incidentals in Colorado. 6 pub., 982; 18 ms., 399. Indians, incidentals in the Indian Territory. 20 ms., 49. Indians, incidentals in Utah, including support and civilization. 6 ms., 829. Indians, incidentals in Washington. 21 ms., 528. Indians, interest on Uintah and White River Ute fund. 5p., 923. Indians, interest on Ute 5 per cent fund. 18 ms., 399. Indians, interest on Ute 4 per cent fund. 18 ms., 399. Indians, matrons to teach Indian girls in housekeeping. 19 ms., 676. Indians, Mission, counsel for. 6 ms., 97. Indians, payment of annuities to. 7 pub., 636. Indians, payment to scouts and soldiers or their descendants. 4 pub., 184. Indians, permanent annuities and interest of the Creek Nation. 5 pub., 93. Indians, permanent annuity to the Six Nations of New York. 19 ms., 136. Indians, proceeds of Sioux Reservation in Minnesota and Dakota. 18 ms., 797. Indians, purchase of supplies and telegraphing. 20 ms., 49; 21 dd., 827. Indians, relief and civilization of the Chippewas. 3 pub., 158. Indians, removal of the Eastern Band of Cherokees. 2 pub., 16; 4 id., 392. Indians, special attorney for the Pueblo, 20 ms., 211. Indians, subsistence of the Sioux. 2 ms., 731; 10 id., 673. XXII DIGEST OF THE DECISIONS OF THE COMPTROLLER. Indians, subsistence of the Sioux, completing three artesian wells. 3 pub., 482. Indians, supplies, transportation of. 18 ms., 166. Indians, support and civilization of the Shoshone. 12 ms., 1098. Indians, support and civilization of the Yakimas. 21 ms., 220. Indians, support of Bannocks, clothing. 7 ms., 943. Indians, support of Cheyennes and Arapahoes. 19 ms., 253. Indians, support of Kickapoos. 11 ms., 66. Indians, support of Seminoles in Florida. 13 ms., 297, Indians, support of Sioux, different tribes. 17 ms., 648. Indians, support of Sioux, clothing. 7 ms., 943. Indians, support of Sioux, Yankton tribe. 17 ms., 648. Indians, telegraphing and purchase of supplies. 5 pub., 982. Indians, to enable the Seminoles to obtain homes. 18 ms., 297. Indians, to the Naalam Band of Tillamook tribe. 4 pub., 15. Indians, Ute Commission. 7 ms., 187. Indians, Western Cherokees, interest. 8 ms., 599. Indian River, Florida, improving by dredging the channel. 3 pub., 32. Indian Territory, protection of the people of. 9 ms., 653. Industrial Commission, expenses. 5 pub., 263; 10 ms., 933; 11 id., 903; 12 id., 805, 14 id., 110. Interest on judgments of courts. 17 ms., 218. Interior Dept., American ethnology. 11 ms., 83. Interior Dept., caring for the insane in Alaska. 15 ms., 592; 19 id., 83; 20 id., 666, 842. Interior Dept., clerk hire, rent, and incidental expenses of land offices. 6 pub., 409. Interior Dept., construction of irrigating canals on the Fort Hill Indian Reservation. 20 ms., 988. Interior Dept., contingent expenses. 1 pub., 175, 196; 2 id., 196; 3 id., 353; 5 ms., 686; 4 pub., 661; 7 ms., 22, 654, 857; 8 id., 353, 355; 5 pub., 869; 9 ms., 944, 1057; 13 id., 327; 17 id., 718; 18 id., 520. Interior Dept., contingent expenses of land offices. 19ms., 315. Interior Dept., education of children in Alaska. 5 ms., 842; 17 fd., 718; 18 id., 10. Interior Dept., education of Indians in Alaska. 16 ms., 639. Interior Dept., electrical fire-alarm apparatus. 2 pub., 196. Interior Dept., electric-light plant. 7 pub., 595. Interior Dept., examination of public surveys. 5 pub., 655. Interior Dept., expenses of preparing a digest. 4 ms., 164. Interior Dept., investigation and report by the National Academy of Sciences on a policy for forrested lands. 3 pub., 6. Interior Dept., investigation of the coal and gold resources of Alaska. 19 ms., 948. Interior Dept., investigation of the mineral resources of Alaska. 18 ms., 187. Interior Dept., law books and other books of reference. 8 ms., 210. Interior Dept., maps prepared in the General Land Office. 4 pub., 24; 16 ms., 492. Interior Dept., pay of Indian police. 21 ms., 528. Interior Dept., per diem for special examinersin the Bureau of Pensions. 4 pub., 649. Interior Dept., per diem in lieu of subsistence of inspectors and clerks detailed to investigate frandu- lent land entries. 3 pub., 258. Interior Dept., postage stamps for postage to Postal Union countries. 1 pub., 196. Interior Dept., preparation of a digest of decisions relating to Indian affairs. 7ms., 195. Interior Dept., preservation of census records, rent of building, and storage of documents. 6 ms., 636. Interior Dept., printing and binding. 6 ms., 575. Interior Dept., producing copies of drawings, etc. 7 ms., 122. Interior Dept., producing Official Gazette, including indexes. 3 pub., 460. Interior Dept., professional and scientific books. 1 pub., 539; 4 id., 694; 5 dd., 24; 7 ms., 857; 8 id., 210. Interior Dept., protecting the forest reserves. 7 pub., 258. Interior Dept., protecting timber on the public lands. 5 pub., 118; 19 ms., 315. Interior Dept., refunding money for lands erroneously sold. 5 pub., 467. Interior Dept., reindeer station at Fort Clarence, Alaska, support of. 5 ms.,842; 15 id., 912. Interior Dept., reindeer stations in Alaska, support of. 18 ms., 10; 19 id., 948. Interior Dept., removal of offices. 16 ms., 161. Interior Dept., repairs of buildings. 5 ms., 686. Interior Dept., repayment of fees and commissions on cancellation of entries of lands. 5 pub., 467. Interior Dept., salaries and commissions of registers and receivers. 3 pub., 322, 327: 6 pub., 409. Interior Dept., salaries and expenses of agents. 17 ms., 403. Interior Dept., salaries and expenses of offices of surveyors-general. 3 pub., 83. Interior Dept., salary of the Superintendent of Documents. 1 pub., 506. Interior Dept., stationery. 10 ms., 30; 6 pub., 248, 11 ms., 523; 12 id., 8; 17 id., 718; 20 id., 1008. Interior Dept., stationery and incidental expenses of offices of surveyors-general. 5 pub., 102. Interior Dept., surveying private land claims. 5 pub., 102. Interior Dept., telegraphing and purchase of Indian supplies. 10 ms., 30. Interior Dept., temporary employment of clerks and stenographers. 8 pub., 776. APPROPRIATIONS. XXITIT Interior Dept., transcripts of records and plats. 7 pub., 278. Interior Dept., traveling and incidental expenses of special Indian agents. 5 pub., 41, 517. Interior Dept., traveling expenses of Indian inspectors. 6 pub., 595. See Census, Forest reserves, Forestry, Geological Survey, Government Hospital for the Insane, Hot Springs, Indian, Indians, Land offices, Lands, and Yellowstone National Park. Internal revenue, drawback on articles exported. 8 pub., 427. Internal revenue, punishment for violation of laws. 1 pub., 320. Internal revenue, redemption of stamps which have been spoiled, destroyed, or rendered useless. 7 pub., 555. Internal revenue, refunding moneys received and covered into the Treasury before the payment of charges. 20 ms., 127. Internal revenue, refunding taxes illegally collected. 7 pub., 471, 585; 20 ms., 127. Internal revenue, salaries and expenses of agents. 1 pub., 449; 14 ms., 667, 812; 15 éd., 227; 177d., 1403; 19 id., 21; 8 pub., 685. Internal revenue, salaries and expenses of collectors. 1 pub., 478; 9 ms., 369; 15 id., 227. Internal revenue, salaries and expenses of ten additional agents. 12 ms., 1085. Internal revenue, salaries of officers and employees. 14 ms., 224. See Treasury Dept., Bureau of Internal Revenue. International Boundary Commission, expenses of. 6 ms., 719. International Fisheries Exposition at Bergen, Norway. 4 pub., 489. Interstate Commerce Commission, employment of counsel. 8 ms., 320. Interstate Commerce Commission, expenses. 6 ms., 24; 17 ms., 827. Interstate Commerce Commission, salaries and other necessary expenses. 4 pub., 266. James River, Virginia, continuing improvement of. 2 pub., 593. Judgment and decrees certified by the Attorney-General. 5 pub., 72. Judgments of courts. 17 ms., 218. Judgments of the Court of Claims. 6 pub., 717. Judgments of the Court of Claims for bounty for the destruction of enemy's vessels. 17 ms., 119; 18 id. 130, 173. Judgments of the Court of Claims for refundment of duties paid on articles brought into Porto Rico. 8 pub., 818. Judgments of the Court of Claims in Indian depredation cases. 1 pub., 15s, 393; 3 id., 311; 5 id., 644; 6 id., 717. mn Judgments of the Court of Claims on French spoliation claims. 5 pub., 966, 930; 12 ms., 223; 7 pub., 297, 422; 8 id., 626, 838. : Jurors, fees of. 2 pub., 260. Jury commissioners, compensation of. 2 pub., 627; 4 pub., 63. Justice, Dept. of, buildings for United States courts in Alaska. 8 ms., 574. Justice, Dept. of, contingent expenses. 5 pub., 181. Justice, Dept. of, contingent expenses, books for law library. 6 pub., 423. Justice, Dept. of, contingent expenses, miscellaneous items. 13 ms., 276. Justice, Dept. of, contingent expenses, stationery. 12 ms., 968. Justice, Dept. of, deputy marshals in Alaska. 1 pub., 208, 218. Justice, Dept. of, erecting and furnishing building for. 6 pub., 75, 142. Justice, Dept. of, miscellaneous expenses, including books of reference. 20 ms., 1006. Justice, Dept. of, private secretary to the Attorney-General. 4 pub., 28. Justice, Dept. of, rent and incidental expenses in Alaska. 11 ms., 100. Justice, Dept. of, repairs to jails. 4 ms., 481. Justice, Dept. of, transferring reports of attorneys to dockets. 15ms., 197. Justice, Dept. of, traveling expenses in Alaska. 20 ms., 1026. Justice, Dept. of, traveling expenses of officers of court. 12 ms., 311. See Attorney-General, Bailiffs, Clerks of courts, Commissioners, Courts, District attorneys, Judgments, Jurors, and Jury commis- sioners. Labor, Dept. of, contingent expenses. 1 pub., 60; 47d., 79. Labor, Dept. of, employment of experts and temporary assistance. 3 ms., 741; 15 id., 461. Labor, Dept. of, miscellaneous expenses. 1 pub., 60; 3 id., 42. Labor, Dept. of, per diem in lieu of subsistence of special agents. 5 pub., 733. Labor, Dept. of per diem in lieu of subsistence, transportation, and traveling expenses, 2 pub., 587, Land offices, contingent expenses of. 9 ms., 595, 16 id., 729. Lands, adjusting claims for swamp. 5 ms., 299. Lands and other property, custody, care, and protection of. 1 pub., 301, 356. Lands, classification of mineral, in Montana and Idaho. 38 pub., 38; 17 ms., 422. Lands, examination of public surveys. 3 pub., 263, 20 ms, 243. Lands, protecting from illegal and fraudulent entry or appropriation. 3 pub , 488. Lands, retracement of the boundary lines between Louisiana and Arkansas. 1 pub., 378. Lands, survey, appraisal, and sale of abandoned military reservations. 3 pub., 500. Lands, surveying private land claims. 3 pub., 243; 5 7d., 102. XXIV DIGEST OF THE DECISIONS OF THE COMPTROLLER. Lands, survey of land-grant. 1 pub., 57, 400. Lands, surveys and resurveys of public. 18 ms., 366; 20 id., 98. Lands, surveys of public. 1 pub., 179, 321, 515; 3 id., 83, 333; 6 ms., 968; 5 pub., 431; 16 ms, 617, 1400; 21 id., 1235, Library of Congress, care and maintenance. 6 ms., 1039. Library of Congress, contingent expenses. 9 ms., 651. Library of Congress, erection of building. 1 pub., 2. Library of Congress, furniture. 4 pub., 60. Library of Congress, miscellaneous and contingent expenses. 15 ms., 29. Library of Congress, purchase of books. 9 ms., 651; 15 éd., 844. Library of Congress, purchase of law books. 15 ms., 844. Library of Congress, repairs and supplics. 9 m8&., 744. Library of Congress, salaries. 4 pub., 125. Life-saving and life-boat stations on the sea and lake coasts, establishing. 14 let., 1166. Life-Saving Service, pay of crews of surfmen. 5 pub., 804; 6 id., 22. Life-saving station at Long Branch, purchase of site. 19 ms., 142. Life-saving stations, establishing. 10 ms., 95. Life-saving stations, rebuilding and improving. 19 ms., 142. Light and fog-signal station at Round Island, Michigan. 12 ms,, 3. Light-house and fog signal on North Manitou Island, Lake Michigan. 2pub., 626. Light-house at Salem Creek, New Jersey, reestablishing. 16 ms., 336. Light-house at Smiths Point, Maryland, reestablishing. 2 pub., 338, 895. Light-house buildings at Admiralty Head, Washington, removal and reconstruction of. 7 pub., 824. Light-house depot at Staten Island, New York, construction of sea wall. 4 pub., 553. Light-House Establishment. 4 pub., 621; 7 id., 804. Light-house tender, construction of, for the Thirteenth district. 20 ms., 222. Light-houses, repairs, etc., of. 1 pub., 319, 399, 524; 2 id., 436; 8 id., 439; 4 id., 517; 5 id., 388, 724; 8 ms., 595; 10 7d., 804, 615; 12 id., 3, 485; 7 pub., 189, 371; 8 id., 898. Light-houses, salaries of keepers of. 4 pub., 517; 10 ms., 615; 8 pub., 296. Light-houses, supplies of. 1 pub., 399, 524; 4 id., 517; 7 id., 189, 838; 8 id., 296; 20 ms., 222. Light station at Browns Point, Washington. 20 ms., 1046. Light station at Cape San Blas, Florida. 7 pub., 51; 20 ms., 564. Light station at Point Comfort, New Jersey. 3 ms., 583. ? Light station at Tibbetts Point; fog signals. 1ms., 473. Light-vessels, expenses of. 7 pub., 189, 293. Lights, additional, in the Mobile ship channel, Alabama. 4 pub., 517. Lights and beacons to point out changeable channels. 6 pub., 877. Lott, George H., payment of deduction from his pay as subcontractor. 2 pub., 629. Louisiana Purchase Exposition Company, salaries and expenses. 18 ms., 510. McDougal, George, deceased, legal representatives of. 5 pub., 621. Marine Corps, contingent. 2 ms., 170; 4 7d., 1; 14 id., 521. Marine Corps, contingent, apprehension of stragglers. 18 ms., 483. Marine Corps, contingent, funeral expenses of marines. 6 pub., 677; 15 ms., 550. Marine Corps, contingent, washing. 3 pub., 175. Marine Corps, commutation of quarters. 5 pub., 58. Marine Corps, erection and completion of marine barracks at Annapolis, Md. 17 ms., 1256. Marine Corps, erection and completion of officers’ quarters. 17 ms., 1256. Marine Corps, fuel. 2ms., 48. Marine Corps, mileage and commutation of quarters. 1 pub., 44; 3 id., 604. Marine Corps, pay of. 4 ms., 632; 6 pub., 194. Marine Corps, pay of civil force. 10 ms., 678. Marine Corps, pay of officers detailed for shore duty beyond the limits of the United States. 7 pub., 745. Marine Corps, pay and allowances. 10 ms., 639. Marine Corps, provisions. 4 ms., 1; 20 id., 118. Marine Corps, repairs of barracks. 17 ms., 726. Marine Corps, transportation and recruiting. 8 ms., 369. Marine Corps, transportation of troops and expenses of recruiting. 1 pub., 44. Marine hospital at Baltimore, annex. 5 ms., 516. Marine hospital at Boston. 3 ms., 849. Marine hospital at Chicago, addition. 5 ms., 516. Marine hospital at Chicago, new building for power and power plant. 7 pub., 706. Marine hospital at Mobile, laundry machinery. 5 ms., 516. Marine hospital at New Orleans, electric building. 6 ms., 516. Marine hospital at New Orleans, laundry. 5 ms., 516. Marine hospital at St. Louis, isolation ward. 5 ms., 516. Marine hospital at Wilmington, N. C., isolation ward. 6 ms., 516. Marine hospital at Wilmington, N.C., new ward. 5 ms,., 516. APPROPRIATIONS. XXV Marine-Hospital Service, expenses. 6ms., 691; 5 pub., 835; 11 ms., 217; 12id., 788; 16 id., 624; 21 id., 810- Marine-Hospital Service, preventing the spread of epidemic diseases. 11 ms., 217. Marshals, salaries, fees, and expenses. 2ms., 480; 3 pub., 56, 239; 3id., 836; 4 id/., 97, 488, 525, 674; 5 id., 181, 266, 562, 601, 871; 7 ms., 26, 1128; 8 éd., 35; 6 pub., 126, 171, 222, 264, 741, 827; 11 ms., 127, 143, 485, 490; 13 id., 978; 17 id., 827; 19 id., 98, 468; 20 id., 666, 842. Marshals, salary of the marshal of the Supreme Court. 5 pub., 98. Military Academy, contigencies of library. 12 ms., 66. Military Academy, pay. 18 ms., 611. Military Academy, pay, extra duty. 15 ms., 237; 17 id., 1184. Military Academy, purchase of gas engine. 1 pub., 170. Military Academy, reconstructing the cable coal railway. 5 pub., 318. Military Academy, renovation of the library building. 11 ms., 382; 12 éd., 66; 17 id., 527 Military Academy, teacher of music, or leader of the band. 2 pub., 553. . Mint at Denver, incidental and contingent expenses. 1 pub., 566. Mint at Philadelphia, incidental and contingent expenses. 5 pub., 151; 8 ms., 290. Mints, wages of workmen. 1 pub., 291. Mississippi River between St. Paul and Minneapolis, improving. 14 ms., 136. Mobile, improving harbor at. 11 ms., 88. Mobile Harbor, maintenance of channel. 2 pub., 623; 9 ms., 933; 11 id., $8. Monument to Hahnemann, building foundation for. 138 ms., 295. Monument to mark the birthplace of Washington. 2 pub., 472, 592; 3 id., 520. Monument to Sergeant Charles Floyd. 6 pub., 791. National defense. 5 pub., 344; 7 ms., 594, 860, 1041, 1086; 8 id., 373; 10 éd., 21; 12 id., 830, 857; 16 id., 350; 17 id., 1870; 8 pub., 369; 20 ms., 264; 21 id., 396. National Home for Disabled Volunteer Soldiers. 16 ms., 1. National Home for Disabled Volunteer Soldiers, construction and repairs. 1 pub., 545; 2 id., 51; 3 ms., 223; 17 id., 209. National Home for Disabled Volunteer Soldiers, furniture, fuel, lights, ete. 17 ms., 215. National Home for Disabled Volunteer Soldiers, household. 1 pub., 511, 545; 2 é/., 51. National Home for Disabled Volunteer Soldiers, legal service. 12 ms., 355. National Home for Disabled Volunteer Soldiers, mileage of officers. 8 pub., 866. National Home for Disabled Volunteer Soldiers, salaries, board of managers. 8 pub., 795. National Home for Disabled Volunteer Soldiers, salaries, incidental expenses, and construction and repairs. 2 pub., 522. National Home for Disabled Volunteer Soldiers, support of. 19 ms., 829. National Museum, heating, lighting, etc. 8 pub., 643. National Museum, preservation of collections. 9 ms., 197; 12 id., 339. National Zoological Park. 1 ms., 449. Naval Academy, heating and lighting. 5 ms., 462, 538; 7 id., 397. Naval Academy, laborers at gas works. 5 ms., 538. Naval Academy, pay. 1ms., 48. Naval Academy, professors and assistant professors. 2 pub., 90; 3 ms., 473; 3 pub., 577. Naval Academy, repairs. 5 ms., 462, 538; 7 id., 397; 9 dd., 976. Naval Academy, special course of study and training of cadets. 4 pub., 88. Naval Home, Philadelphia. 12 ms., 421; 7 pub., 33. Naval hospitals. 6 ms., 154. Naval Observatory, contingencies. 4 pub., 159. Naval Observatory, contingent and miscellaneous expenses. 2 pub., 43. Naval Observatory, miscellaneous computations. 2 pub., 43. Naval Observatory, new, mercurial barometer. 6 ms., 395. Naval Observatory, observation of the total eclipse in May, 1900. 13 ms., 1025. Naval service, 1896. 1 ms., 338. Naval station at Cavite, salaries of employees. 19 ms., 591. Naval station at Port Royal, S.C. 14 ms., 894. Naval station at Tutuila, cold-storage plant, extensions. 18 ms., 355; 19 icd., 1. Navy, bounty for destruction of vessels of the enemy. 8 pub., 877. Navy, charter and purchase of vessels. 2 pub., 84. Navy, commutation of quarters. 16 ms,, 1346. Navy, commuted rations stopped on account of sick in hospital. 4 pub., 458, 644. Navy, contingent. 14 ms., 363; 18 éd., 118, 625. Navy, cost of special instruction in maintenance of students. 4 pub., 88; 17 ms., 1027, 1097. Navy, courts-martial, expenses of prisoners and prisons. 2 pub., 91, 128; 21 ms,, 273. Navy, increase of. 9 ms., 624. Navy, maintenance of naval attachés. 7 ms., 848; 8 id., 66. Navy, mileage for travel within the United States. 7 pub., 227, 340, 376; 8 zd., 349. Navy, mileage ‘‘ while engaged on public business.’’ 3 pub., 406. Navy, pay. 38 pub., 11, 736; 5 id., 750; 10 ms., 61, 499; 20 7d., 967. XXXVI DIGEST OF THE DECISIONS OF THE COMPTROLLER. Navy, pay, extra, to officers and enlisted men of the temporary force. 5 pub., 559, 671, 678, 684, 843; 8 id., 856. Navy, pay, miscellaneous. 1 ms., 10; 1 pub., 166, 283; 2 id., 274; 3 id., 185, 172; 4 id., 88; 6 ms., 154; 7 id., 848, 921; 8 id., 66; 5 pub., 750; 13 ms., 1025; 14 ¢d., 518; 17 id., 1027, 1097; 21 id., 77%. Navy, pay of officers detailed for shore duty beyond the limits of the United States. 7 pub., 745. Navy, pay and allowances. 6 pub., 87. Navy, provisions and commuted rations. 4 pub., 458, 644. Navy, rent of buildings. 3 pub., 172. Navy, replacing engineer stores. 14 Ict., 1040. Navy, subsistence of officers and men unavoidably detained. 5 pub., 221; 7 ms., 890, 916; 7 pub., 408. Navy, to establish depots for coal. 21 ms., 524. Navy, transportation of funds. 2 pub., 274. Navy, transportation of enlisted men and apprentices to their homes or places of enlistment. 7 pub., 734; 20 ms., 101, 194; 8 pub., 377. Navy, transportation of the remains of officers and enlisted men to their homes. 13 ms., 1103; 14 id., 363, 431; 15 id., 550; 21 ¢d., 507. Navy, traveling expenses of clerks of the Marine Corps. 2 pub., 143. Navy, traveling expenses of officers. 1 ms., 10. Navy, traveling expenses of officers for travel between places in the same vicinity. 7 pub., 227, 340, 376; 8 id., 349. ° Navy Dept., Bureau of Construction and Repair, construction and repair of vessels. 2 pub., 334; 6 id., 74; 15 ms., 36. Navy Dept., Bureau of Equipment, contingent expenses, 19 ms., 935. Navy Dept., Bureau of Equipment, equipment of vessels. 19 ms., 935. Navy Dept., Bureau of Equipment, foreign and local pilotage and towage. 1 pub., 109. Navy Dept., Bureau of Medicine and Surgery, contingentexpenses. 6 ms., 460; 12 id., 483. Navy Dept., Bureau of Medicine and Surgery, care, transportation, and burial of the dead. 6 pub., 677 16 ms., 1121; 8 pub., 703. Navy, Bureau of Navigation, outfit forlandsmen. 17 ms., 1214; 18 id., 604. Navy, Bureau of Navigation, transportation, recruiting, and contingent. 2ms., 705; 7 pub., 408; 17 ms., 615, 639. Navy Dept., Bureau of Steam Engineering, steam machinery. 14 let., 1077; 3 pub., 203. Navy Dept., Bureau of Supplies and Accounts, books, and blanks. 7 pub., 33. Navy Dept., Bureau of Supplies and Accounts, provisions. 4 pub., 88. Navy Dept., Bureau of Supplies and Accounts, subsistence of officers and men detained. 5 pub., 221; 7 ms., 890, 916; 7 pub., 408. Navy Dept., Bureau of Yards and Docks, contingent expenses. 3 pub., 119; 12 ms., 897. Navy Dept., Bureau of Yards and Docks, maintenance of yards and docks. 10 ms., 972; 6 pub., 891. Navy Dept., Bureau of Yards and Docks, transferring lighting and heating plant. 6 ms., 659. Navy Dept., contingencies. 19 ms., 377. Navy Dept., contingent expenses, horses, and wagons. 1 pub., 370. Navy, contingent, transporting remains of officers. 18 ms., 1103. Navy Dept., emergency fund. 1 pub., 494; 7 ms., 292, 860; 18 id., 355; 19 id., 591, 848, 888; 20 id., 42; 8 pub., 814. Navy Dept., Hydrographic Office, translating from foreign languages. 14 ms., 463. Navy Dept., increase of armament and armor. 8 ms., 758; 9 id., 66. Navy Dept., maintenance of students and attachés. 4 pub., 538. Navy Dept., ordnance and ordnance stores, reserve ammunition. 15 ms., 49. Navy Dept., outfits for landsmen under training for seamen. 18 ms., 604. Navy Dept., pay, miscellaneous, rent of buildings not in navy-yards. 19 ms., 891. Navy Dept., pay of the civil force in the office of the paymaster Marine Corps. 14 ms., 518. Navy Dept., relief of sufferers, destruction of the Maine. 6 ms., 608; 4 pub., 587, 618, 622. Navy Dept., reimbursement of ofticers and men for property lost by the destruction of the Maine. 1 pub., 443, 473; 2 id., 30, 149, 385, 399. Navy Dept., services of a competent mathematician. 7 ms., 988. Navy Dept., to manufacture one 8-inch rifle. 3 pub., 489. See Marine Corps, Naval Academy, Naval Home, Naval Observatory, Nayal Service, Naval sta- tion, Navy, and Navy-yard. Navy-yard at Brooklyn, N. Y., continuing quay wall and other improvements. 3 pub., 70. Navy-yard at Brooklyn, relaying walks. 6 ms., 471. Navy-yard at Mare Island, Cal., construction and repair of storage shed. 3 pub., 487. Navy-yard at Mare Island, Cal., construction of ship fitters’ shed. 3 pub., 487. Navy-yard at Mare Island, Cal., extension of quay wall. 8 pub., 437. Navy-yards and stations, repairs and preservation. 3 pub., 70; 12 ms., 897. Nicaragua Canal, survey and examination of. 15 ms., 821. Nicaragua Canal, to continue surveys. 5 pub., 797. Oceanic Steamship Co., compensation of, for transportation of foreign mails. 20 ms., 170. APPROPRIATIONS. XXVII Ohio River, improving. 20 ms., 407. Oklahoma, town sites in. 14 let., 1067. Otis, Robert, admr. 8 ms., 766. Pan-American Exposition. 13 ms., 969. Paris Exposition of 1900. 8 ms., 752; 11 id., 365, 368; 15 id., 88, 313; 21 id., 50. Paris Exposition of 1900, agricultural products. 10 ms., 926. Paris Exposition of 1900, construction of necessary buildings. 10 ms., 926; 15 id., 926. Paris Exposition of 1900, contingent expenses. 15 ms., 88, 313. Paris Exposition of 1900, exhibit of the Weather Bureau. 10 ms., 926. Paris Exposition of 1900, expenses for installation and care of exhibits. 6 pub., 124. Paris Exposition of 1900, pay of jurors. 17 ms., 1110. Paris Exposition of 1900, salaries of officers, in lieu of all personal expenses other than actual trav eling expenses. 5 pub., 369, 474. Penitentiary at Fort Leavenworth, Kans., site for. 4ms., 712. Penitentiary at McNeils Island, repairs. 11 ms., 127. Penitentiary building in Wyoming. 1 pub., 487. Pension building, to build an area and sewer. 7 pub., 134. Pension Bureau, investigation of pension cases, 4 pub., 294. Pensions, clerk hire at agencies. 2 pub., 506. Pensions, investigation of pension cases, necessary expenses for transportation, subsistance, and other necessary expenses. 1 pub., 175; 2 id., 444; 3 ms., 385; 5 pub., 2, 50. Philadelphia Museums, collecting samples of merchandise. 5 pub., 390; 9 ms., 278. Port Los Angeles, deep-water harbor. 5 ms., 678. Porto Rico, public works in, and other governmental purposes. 15 ms., 968. Porto Rico, of revenues collected on importations from. 8 pub., 408. Post-Office Dept., advertising. 8 pub., 695. Post-Office Dept., contingent expenses, including buildings occupied by the Auditor. 1 pub., 10. Post-Office Dept., contingent expenses, miscellaneous items. 11 ms., 897. Post-Office Dept., experimental rural free delivery, including pay of carriers. 4 pub., 482; 5 id., 5. Post-Office Dept., free delivery service. 2 pub., 326, 336. Post-Office Dept., inland transportation. 2 pub., 290, 398. Post-office Dept., letter balances, scales, etc. 20 ms., 734. Post-Office Dept., mail depredations and post-office inspectors. 4 pub., 479; 5 id., 161, 410, 666; 18 ms., 87; 8 pub., 127. Post-Office Dept., miscellaneous and incidental items for first and second class post-offices. 5 pub., 275, 549. Post-Office Dept., packing boxes, paste, and hardware. 7 pub., 665. Post-Office Dept., payment of rewards for the conviction of post-office burglars. 5 pub., 309, 453. Post-Office Dept., postal service in Porto Rico. 14 ms., 296. Post-Office Dept., railroad transportation. 14 ms., 296. Post-Office Dept., railway post-office clerks and traveling expenses. 4 pub., 475. Post-Office Dept., repairs to elevators. 8 pub., 346. Post-Office Dept., stationery. 7 pub., 665. Post-Office Dept., stationery for first and second class post-offices. 8 pub., 275. Post-Office Dept., superintendent of registry system. 15 ms., 221. Post-Office Dept., transportation of foreign mails. 20 ms., 170. Post-Oftice Dept., transportation of mail by electric and cable cars. 4 pub., 48. Post-Office Dept., traveling expenses, registry system. 15 ms., 221. Post-office and court-house at Chicago, construction of. 6 pub., 90, 777; 8 id., 700. Post-office and court-house at Chicago, employment of temporary draftsmen and skilled service. 2 pub., 649. Post-office and court-house at New York, repairs and improvements. 2 pub., 234. Post-office and court-house at San Francisco. 4 ms., 225, Post-office at Fortress Monroe, Va. 4 pub., 521. Post-office at Philadelphia, purchase of additional land. 2 pub., 77; 3 id., 195. Post-office building, District of Columbia, construction of. 8 pub., 901. Post-office building, District of Columbia, modification of the windows. 17 ms., 906. Post-office building, District of Columbia, repairs. 6 pub., 314. Providence Hospital, support and treatment of patients. 1 pub., 9. Public building at Boise City, Idaho, purchase of site. 2 pub., 615. Public building at Cheyenne, Wyo., purchase of site. 2 pub., 615. Public building at Helena, Mont., purchase of site. 2 pub., 615. Public building at New London, Conn., purchase of site and erection of. 4 pub., 116. Public building at Topeka, Kans., construction of an elevator, including new steam boiler. 3pub., 486. Public buildings, construction of. 1 pub., 8; 3 id., 552; 4 id., 116. Public buildings, construction of, plans of architects. 4 pub., 45. Public buildings, fuel, lights, and water for. 4 pub., 81; 5 id., 835; 10 ms., 621; 12 id., 159; 7 pub., 152. XXVIIT DIGEST OF THE DECISIONS OF THE COMPTROLLER. Public buildings, furniture and repairs of furniture. 1 pub., 22; 3 id., 252, 349; 4 id., 592; 5 id., 549, 835; 18 ms., 914; 14 ¢d., 723; 7 pub., 1, 152. Public buildings, heating, hoisting, and ventilating apparatus for. 8 pub., 439; 5 7¢d., 835; 19 ms., 191; 20 7d., 680; 8 pub., 522. Public buildings, pay of assistant custodians and janitors. 10 ms., 621; 11 7%d., 215; 13 ¢d., 914; 7 pub., 152; 20 ms., 680; 8 pub., 522. Public buildings, repairs and preservation of. 1 pub., 22, 33, 200, 369; 2 id., 71, 75; 5 id., 835; 6 id., 275; 14 ms., 378, 723; 7 pub., 152, 533, 684, 773; 19 ms., 191; 8 pub., 447, 816. Public buildings, vaults, safes, and locks for. 3 pub., 552; 5 ms., 296. Public printing and binding. 1 pub., 328, 506; 3 id., 119; 4 ms., 861; 7 ms., 488, 495, 530, 897; 6 pub., 248, 297; 12 ms., 739; 13 id., 882; 20 id., 98. Quarantine in Porto Rico, maintenance and ordinary expenses. 14 ms., 909. Quarantine service, expenses of. 11 ms., 217. Quarantine service, maintenance and expenses of. 8 pub., 142. Quarantine service, repairs to vessels. 8 pub., 142. Quarantine stations, dredging. 4ms., 671. Quarantine stations, establishment of. 2 pub., 75. Quarantine stations, floating disinfecting plant. 19 ms., 359. Quarantine stations near Key West, disinfecting machinery. 5 ms., 327. Quarantine stations, south Atlantic. 6 ms., 563. Quarantine stations, south Atlantic, dredging. 5 ms., 223. Quarantine station, Tortugas, Fla., floating disinfecting plant. 5 ms., 327. Reedy Island, Del., self-registering tide gauge. 3 ms., 64. Reform School for Girls, additional building. 17 ms., 1543. Reform School for Girls, furnishing and equipping new building. 17 ms., 1543. Rivers and harbors, improvements of. 1 pub., 62. See specific titles. Rock Creek Park, improvement of. 10 ms., 529. . Rock Creck Park; inquiry, survey, assessment, cost of lands, ete. 1 pub., 114. Rock Creek Park Commission. 10 ms., 529. Revenuc-Cutter Service, advertising. 3 pub., 518; 15 ms., 807. Revenue-Cutter Service, commutation of quarters. 8 pub., 450. Revenue-Cutter Service, expenses of. 1 pub., 335, 366; 4 id., 441; 6 7d., 74, 617; 12 ms., 372. Revenue-Cutter Service, protection of seal fisheries. 12 ms., 1083. Revenue-Cutter Service, rations for officers and pilots. 8 pub., 450. Revenue-Cutter Service, to purchase or build a vessel. 7 pub., 411. Russ Mill and Lumber Co., to pay bill of. 7 ms., 1057. Sacramento and Feather rivers, protection of. 3 pub., 139. St. Ann’s Infant Asylum. 5 pub., 66; 14 ms., 71. St. Joseph’s Asylum. 5 pub., 66. St. Marys River, Mich., improving. 12 ms., 673. St. Louis and San Francisco R. R. Co., for transportation of the mails. 7 ms., 382. St. Rose Industrial School. 5 pub., 66. Salmon Bay, dredging and improvement of waterway. 1 pub., 24; 3 id., 94. San Pedro, Cal., deep water harbor. 5 ms., 673. Scamen, American, relief and protection of. 1 pub., 411, 3 id., 40; 6 ms., 374; 7 id., 1281. Signal Corps post at Fort Myer, administration building. 13 ms., 956. Sloop Confidence, Franeis Bradbury, master. 13 ms., 971. Smithsonian Institution, international exchanges. 12 ms., 985. Smithsonian Institution, maintenance of Astrophysical Observatory. 3 pub., 560. Smithsonian Institution, North American ethnology. 7 ms., 679. Soldiers’ Home, rent and incidental expenses. 14 ms., 903. South Carolina Interstate and West Indian Exposition. 20 ms., 906; 21 id., 1190. South Pass, Mississippi River, examinations and surveys. 17 ms,, 209. South Pass Channel, Mississippi River, to maintain. 17 ms., 209. Spanish Treaty Claims Commissioner, salaries and expenses. 19 ms., 721; 20 id., 591; 21 éd., 617. Standard weights and measures, contingent expenses. 20 ms., 727, 839. Standard weights and measures, maintenance. 5 ms., 121. Sturgeon Bay and Lake Michigan Ship Canal, maintenance, operating, and care of. 3 pub., 69. Sufferers by the overflow of the Mississippi River. 3 pub., 499. State Dept., books and maps and books for the library. 1 pub., 126. State Dept., consular fees for services to American vessels. 15 ms., 161. State Dept., consulates, contingent expenses. 12 ms., 807, 1040. State Dept., contingent expenses. 1 pub., 13; 13 ms., 983. State Dept., envoy extraordinary, etc., to Costa Rica and Salvador. 5 pub., 781. State Dept., envoys extraordinary, etc., to Russia and Mexico. 2 pub., 129. State Dept., miscellaneous expenses at consulates. 2 pub., 340. State Dept., publication of consular and commercial reports. 1 pub., 126. APPROPRIATIONS. XXIX State Dept., relief and protection of American seamen. 3 pub., 237. State Dept., salary of consul to Santos, Brazil. 3 pub., 298. State Dept., secretary of legation and consul-general to the Hawaiian Islands. 5 pub., 208. State Dept., secretary of legation to Liberia. 3 pub., 82. State Dept., stationery, furniture, and fixtures. 13 ms., 983. State Dept., transportation and burial of remains of diplomatic and consular officers. 3 pub., 154; 19 ms., 25. See Consular service, Diplomatic and consular service, and Seamen. State, War, and Navy Dept. building, fuel, lights, and repairs. 2 pub., 397; 4 7d., 61; 7 ms., 90. States and Territories, reimbursement of, for costs, charges, and expenses incurred in, of raising troops. 5 pub., 81, 126, 139, 373, 395, 553; 7 ms., 572; 6 pub., 236, 328, 582, 680, 844, 872, 896; 15 ms., 359; 8 pub., 484, 714. Stearns Lumber Oo., J. 8., to pay. 6 pub., 514. Supervisors of elections, fees of. 6 ms., 210. Supervisors of elections, pay of. 1 pub., 1. Surveyor-general of Florida, contingent expenses of office of. 6 ms., 781. Taylorsville lock. 4 pub., 89. Temporary Home for Ex-Union Soldiers and Sailors, G. A. R. 3 pub., 521. Tennessee Centennial Exposition. 3 pub., 703; 8 ms., 7. Tennessee Centennial Exposition, transportation. 4 pub., 29. Tennessee River, improving. 1 pub., 317; 2 id., 236. Territories, Alaska, incidental and contingent expenses of. 1 pub., 314; 2 id., 446; 6 7d., 808. See supra, Alaska. Territories, Arizona, contingent expenses of. 1 pub., 410. Territories, Arizona, legislative expenses of. 1 pub., 428; 2 id., 80; 6 ms., 1034; 8 id., 304. Territories, New Mexico, contingent expenses of. 1 pub., 410. Territories, New Mexico, legislative expenses of. 1 pub., 247, 476; 7 ms., 589; 5 pub., 716; 13 ms., 749. Territories, Oklahoma, legislative expenses of. 1 pub., 245. Territories, Utah, contingent expenses of. 1 pub., 410. Territories, Utah, constitutional convention of. 1 pub., 298; 5 ms., 458. Territories, Utah, salaries of judges. 2 ms., 687. Territories, Utah Commission, contingent expenses. 1 pub., 454. Trans-Mississippi International Exposition. 6 ms., 810; 5 pub., 242. Treasury Dept., assay office at Boise City, contingent expenses. 13 ms., 999. Treasury Dept., bounty on sugar. 2 pub., 98. Treasury Dept., Bureau of Engraving and Printing, labor and expenses. 6 ms., 629; 4 pub., 578; 6 id., 124; 8 id., 152, Treasury Dept., Bureau of Engraving and Printing, miscellaneous expenses. 2 pub., 258. Treasury Dept., Bureau of Engraving and Printing, salaries. 8 pub., 152, Treasury Dept., Bureau of Engraving and Printing, wages of plate printers. 6 ms., 629. Treasury Dept., Bureau of Internal Revenue, salaries of officers and employees. 14 ms., 224. Treasury Dept., Bureau of Internal Revenue, additional clerks and employees. 7 pub., 852. Treasury Dept., Bureau of Standard Weights and Measures, contingent expenses. 20 ms., 727, 839. Treasury Dept., Bureau of Statistics, collection of facts relating to commerce. 9 ms., 582. Treasury Dept., Bureau of Statistics, salaries of experts and collection of statistics. 11 ms., 399. Treasury Dept., Bureau of Statistics, statistics relating to commerce. 6 ms., 330. Treasury Dept., Bureau of the Mint, contingent expenses of. 7 pub., 178. Treasury Dept., Bureau of the Mint, salaries and expenses of. 6 pub., 124. Treasury Dept., constructing a steamer for service in Alaska. 6 ms., 638. Treasury Dept., contingent expenses. 2 pub., 317; 2 ms., 556, Treasury Dept., contingent expenses, bookcases. 6 ms., 330. Treasury Dept., contingent expenses, books of reference. 9 ms., 275. Treasury Dept., contingent expenses, furniture, carpets, and miscellaneousitems. 1pub., 10. Treasury Dept., contingent expenses, hand stamps. 11 ms., 897. Treasury Dept., contingent expenses, investigating accounts. 19 ms., 21. Treasury Dept., contingent expenses, miscellaneous items. 1 pub., 575; 6 id., 24. Treasury Dept., contingent expenses, stationery, 7 ms., 95; 5 pub., 183; 11 ms., 897. Treasury Dept., contingent expenses, telegraph service. §& pub., 620. Treasury Dept., contingent expenses, telephone service. 6 ms., 483; 14 id., 224; 8 pub., 700. Treasury Dept., contingent expenses, traveling expenses. 15 ms., 227; 17 7d., 1408; 8 pub., 685. Treasury Dept., contingent expenses, wagons. 2 pub., 258. Treasury Dept., distinctive paper for securities. 3 pub., 72. Treasury Dept., electrical fire-alarm apparatus. 2 pub., 196. Treasury Dept., freight on bullion and coin between mints and assay offices. 6 pub., 38, Treasury Dept., Independent Treasury, collection, safe-keeping, transfer, and disbursement of public money. 2 pub., 493. Treasury Dept., minor coinage profit fund. 6 ms., 517. Treasury Dept., paper for internal-revenue stamps. 2 pub., 514, Treasury Dept., protection of salmon fisheries in Alaska, 11 ms., 550. cement XXX DIGEST OF THE DECISIONS OF THE COMPTROLLER. Treasury Dept., purchase of silver bullion. 1 pub., 337. Treasury Dept., repairs to Treasury, Butler, and Winder buildings. 7 pub., 772. Treasury Dept., seal fisheries in Alaska, salaries and expenses of agents. 12 ms., 1083. Treasury Dept., Steamboat-Inspection Service. 20 ms., 902. Treasury Dept., suppressing counterfeiting. 2 pub., 340. Treasury Dept., to investigate and report upon the importation, etc., of explosives. 2 pub., 62; 4 ms., 257. Treasury Dept., transportation of minor coins. 7 pub., 601. See Buoyage, Chinese-exclusion act, “Coast and Geodetic Survey, Customs, Fog signals, Hawaii, Immigration, Internal revenue, Life- Saving Service, Life-saving stations, Light, Light-houses, Light stations, Marine-Hospital Service, Public buildings, and Revenue-Cutter Service. Upper Monongahela River, West Virginia, improving. 6 pub., 615. Upper White River, Arkansas, improvement of. 6 pub., 843; 15 ms., 57. Van Vieck, Henry, relief of the estate of. 3 pub., 24. Venezuela Boundary Commission, expenses of. 3 pub., 183. Vicksburg Military Park Commission, clerical and necessary assistance, 6 pub., 133. War Dept., abating nuisances. 1 pub., 236. War Dept., additional temporary force. 7 ms., 1041; 8 id., 52; 17 id., 901; 8 pub., 890. War Dept., addition to building containing collection of engineering models. 19 ms., 3, 928. War Dept., administrative and instruction building at Fort Myer. 13 ms., 956. War Dept., ammunition for artillery practice. 18 ms., 220; 20 7d., 76. War Dept., ammunition for morning and evening gun. 14 ms., 903; 17 id., 909. r War Dept., appraisal and sale of abandoned military reservations. 20 ms., 789. War Dept., armament and fortifications. 3 pub., 59; 4 id., 65; 9 ms., 887. War Dept., arming and equipping the militia. 14 ms., 116; 17 7d., 599. War Dept., artificial limbs. 14 ms., 998. War Dept., barracks and quarters. 15 ms., 796; 20 id., 217, 974; 21 id., 228, 230, 784. War Dept., barracks and quarters, construction of temporary buildings and stables. 1 pub., 351. War Dept., barracks and quarters for the artillery, erection of. 5 pub., 706. War Dept., barracks and quarters, limit of cost of. 5 pub., 706. War Dept., Board of Ordnance and Fortification, expenses of, including a per diem allowance to each officer. 3 pub., 352. War Dept., board to locate a deep-water harbor at Los Angeles. 3 pub., 192. War Dept., branch printing office repairs. 3 pub., 207. War Dept., Bureau of Medicine and Surgery. 14 ms., 204. War Dept., burial expenses of indigent soldiers. 14 let., 1170. War Dept., carriages for mounting seacoast guns. 3 pub., 320. War Dept., civilian assistants to engineer officers. 9 ms., 441. War Dept., civilian employees to engineer officers. 5 pub., 399. War Dept., clerical and other assistance. 8 ms., 53. War Dept., compensation of reporters and witnesses, courts-martial and courts of inquiry. 1 pub., 79; 2 id., 505; 7 id., 797. War Dept., compensation of witnesses for attendance on courts-martial. 1 pub., 79. War Dept., construction and repair of hospitals. 1 pub., 351. War Dept., construction of buildings at military posts. 14 let., 1170; 5pub., 812; 9 ms., 889; 17 id., 730. War Dept., construction of fortifications of Fort Flagler. 13 ms., 906. War Dept., construction of gun and mortar batteries. 4 pub., 429; 13 ms., 912; 7 pub., $24; 19 ms., 944 War Dept., construction of hospitals, heating apparatus. 8 ms., 460. War Dept., construction of military telegraph and cable linesin Alaska. 13 ms., 981; 1d id., 124. War Dept., construction of one Gathmann gun. 5 pub., 554. War Dept., construction of riprap wall for protection of the beach at Sandy Hook, N. J. 3 pub., 530. War Dept., contingencies. 5 pub., 62; 14 ms., 138. War Dept., contingencies, military information division. 4ms., 312; 6 id., 516. War Dept., contingent expenses. 6 ms., 86, 713; 7 id., 1041; 12 id., 359. War Dept., contingent expenses, professional! and scientific books. 5 pub., 10. War Dept., contingent expenses, professional books. 5 pub., 10; 12 ms., 136.” War Dept., dangers to lands and tenements. 10 ms., 351. War Dept., emergency fund to meet unforeseen contingencies. 6 pub., 177; 6 ms., 211; 11 id., 170, 386; 12 id., 640, 757; 13 id., 1073; 14 id., 909, 927; 18 id., 47. War Dept., Emery elevating gun carriage. 13 ms., 889 War Dept., engineer depot at Willets Point, N. Y. 6 ms.. 793; 19 id., 3. War Dept., engineer school at Fort Totten, Willets Point, N. Y. 19 ms., 3, 680. War Dept., erection of building for the Government Printing Office. 6 pub., 528; 13 ms., 882. War Dept., expeditionary force to Cuba. 7 pub., 101. War Dept., expenses of courts-martial. 12 ms., 733. War Dept., experiments to test high explosives. 1 pub., 412. War Dept., extra-duty pay in the Quartermaster’s Department. 4 pub., 634. War Dept., extra-duty pay in the Subsistence Department. 16 ms., 237. War Dept., fortifications at Rockpoint, Md. 3 pub., 75. APPROPRIATIONS. XXXI War Dept., Gettysburg battlefield. 2 pub., 59; 2 ms., 119. War Dept., Gettysburg National Park, establishment of. 2 pub., 59; 2 ms., 119; 8id., 1. War Dept., headstones for graves of soldiers. 14 let., 1170. War Dept., heating apparatus for hospitals. 8 ms., 460. War Dept., Hospital Corps. 18 ms., 681. War Dept., impact-testing machine for Watertown Arsenal, Mass. 7 pub., 84. War Dept., installation of range and position finders. 16 ms., 91. War Dept., library of the Surgeon-General’s Office. 6 pub., 736. War Dept., machinery and shop fixtures. 20 ms., 76. War Dept., Manual for Army Cooks, new edition. 2 pub., 28. War Dept., manufacture of arms. 17 ms., 599. War Dept., manufacture or purchase of metallic ammunition. 20 ms., 76. War Dept., military post at Bismarck, N. Dak. 6 ms., 66. War Dept., military post at Spokane, Wash. 9 ms., 889. War Dept., military roads and bridges in Alaska. 18 ms., 597; 20 id., 294. War Dept., offices of department inspectors-general, contingent expenses. 14 ms., 261. War Dept., ordnance service. 9 ms., 887; 21 id., 344. War Dept., powder, projectiles, and explosives for cannon. 20 ms., 76. War Dept., powder, projectiles, and explosives for reserve supply. 18 ms., 220. War Dept., preservation and manufacture of ordnance stores. 20 ms., 76. War Dept., preserving and continuing the use and navigation of canals. 6 pub., 938; 21 ms,, 827. War Dept., printing. 2 pub., 28. War Dept., protection, preservation, and repairs of fortifications. 16 ms., 692. War Dept., publication of records of the war of the rebellion. 14 let., 995; 12 ms., 359. War Dept., purchase and binding of professional works. 19 ms., 3. War Dept., purchase and manufacture of smokeless powder. 13 ms., 1056. War Dept., purchase and repair of instruments. 19 ms., 3. War Dept., purchase of medical supplies, miscellaneous expenses. 14 ms., 183; 15 id., 79. War Dept., purchase of patent for gas check for breech-loading gun. 18 ms., 1063. War Dept., purchase of pneumatic dynamite guns. 2 pub., 357; 13 ms., 1077. War Dept., purchase of submarine mines and appliances. 19 ms., 680. War Dept., Quartermaster’s Dept., incidental expenses. 14 ms., 96; 18 id., 611. War Dept., Quartermaster’s Dept., supplies for, fuel for hospitals, 15 ms., 79. War Dept., rapid-fire guns. 20 ms., 76. War Dept., relief of people in the mining regions in Alaska, 8 ms., 484; 16 id., 5. War Dept., relief of the sufferers by the overflow of the Mississippi River. 3 pub., 499. War Dept., removal of obstructions from navigable waters. 2 pub., 454; 18 ms., 89. War Dept., rent of buildings. 8 ms., 294. War Dept., repairing roads to national cemeteries. 14 let., 1170. War Dept., repairs and improvements at arsenals and powder depots. 20 ms., 76. War Dept., reserve supply of ammunition. 13 ms., 1056. War Dept., rewards for apprehending deserters. 1 pub., 103. War Dept., road to national cemetery, Presidio of San Francisco. 14 let., 1170. War Dept., sailing public transports. 6 pub., 622. War Dept., Signal Service, expenses of. 7 ms., 533; 14 id., 124. War Dept., Signal Service, maintenance and repair of telegraph lines and cables. 11 ms., 101, 386. War Dept., sites for fortifications and seacoast defenses. 3 pub., 216; 12 ms., 1100. War Dept., snow and ice, removing. 1 pub., 236. War Dept., surveyors, draftsmen, etc., to engineer officers. 13 ms., 949. War Dept., to pay the Carpenter Steel Company for 12-inch steel armor-piercing shot. 3 pub., 497. War Dept., torpedo experiments, continuing. 19 ms., 680. War Dept., torpedoes for harbor defense. 6 ms., 200; 15 id., 540; 19 id., 680. War Dept., Washington Aqueduct, engineering, maintenance, and repairs. 6 pub., 443. See Army, Military Academy, and Yellowstone National Park. Warrior River, Alabama, improving. 15 ms., 998. Washington Asylum, heating apparatus. 3 pub., 150. Washington Monument, installation of electric power. 17 ms., 1894. Winyah Bay, South Carolina, improvement of. 5 ms., 397. Wilmington Harbor, Delaware, continuing improvement of. 7 ms., 159. Witnesses, fees of. 2 pub., 66; 4 7d., 649; 12 ms., 1085; 17 id., 1620; 7 pub., 293. World’s Columbian Exposition, expenses of the board of lady managers. 2 pub., 92; 3 ms., 67. World’s Columbian Exposition, expenses of the committee on awards. 1 pub., 56; 2 id., 95, 376, 483; 8 id., 76; 4id., 696. World’s Columbian Exposition, synopsis of reports. 1 pub., 7. Yellowstone National Park, improvement and protection of. 1 pub., 107; 12 ms., 126; 15 éd., 31, 394; 8 pub., 556. Yellowstone National Park, management of. 15 ms., 31, 394; 17 id., 1062. Yellowstone National Park, revenues of. 9 ms., 944; 12 id., 126; 15 éd., 31, 394; 17 éd., 1062, Yosemite National Park. 17 ms., 1315. —1347—02——1 DIGEST OF DECISIONS OF THE COMPTROLLER OF THE TREASURY. “ABOUT.” See Contracts, “about.” ABSENCE. See Leaves or ABSENCE; and OFFICERS, compensation during sickness. ABSTRACTS OF TITLE. Fortifications and seacoast defenses, of lands purchased for. The employment of a conveyancer to make an abstract of title to lands to be purchased for sites for fortifications and seacoast defenses is author- ized. 12 ms., 1100. Payment for. | See APPROPRIATIONS, abstracts; ATTORNEYs, employment of; Disrricr aTToR- NEYS, title; and PuBLIC BUILDINGS. Public buildings, where the land purchased is not for. The provisions in the act of March 2, 1889, that in the procure- ment of titles to sites for public buildings the Attorney- General shall require the grantors to furnish all required abstracts of title, etc., free of expense, does not apply to land purchased for improving Bayou Plaquemine, Loui- siana, which was not purchased as a site for a public building. 8 pftb., 212. ACCOUNTING OFFICERS. Accounts, authority to enforce the rendition of. The power of the accounting officers to enforce reasonable pro- visions relating to the rendition of accounts is incident to their authority to settle such accounts. 5 pub., 518. Accounts, settlement of, by. The act of July 31, 1894, specifically devolves upon the account- ing officers of the Treasury the particular duties of examining the public accounts and certifying tlie balances arising thereon; and their exercise of those duties, includ- ing the weighing of evidence, the construction of statutes, and the application of general principles of law in connec- tion therewith, is exclusive. 5 pub., 410. See infra, Departments, heads of. 4 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. ACCOUNTING OFFICERS—Continued. Action, approval, decisions, etc., of executive officers. See Accounts, evidence; APPROPRIATIONS, discretion; CuArms, right; Con- TRACTS, penalty; DEPARTMENTS, HEADS OF, approval, certificates, deci- sions, discretion, and necessity; and TRAVELING EXPENSES, approval, Appropriations to pay claims, authority to investigate. See APPROPRIATIONS, enable, and specific sum. Appropriations, where exhausted. See CLaims, Congress. Claims appropriated for, authority to investigate. See APPROPRIATIONS, enable, and specific sum. Claims, certification of, for appropriations. See Ciarms, Congress. Claims pending in courts, settlement of. See CLaIms, courts. Claims, unliquidated, jurisdiction of. See infra, unliquidated claims. Court, disapproval by, of an item in an account. The accounting officers of the Treasury have no jurisdiction to consider items in a fee account of an officer of a United States court unless such items are approved by the court as required by the act of February 22, 1875. 2 pub., 228. The disapproval by a court of an item in an account of a United States commissioner submitted to the court for approval or disapproval, as required by law, is conclusive upon the accounting officers. 5 pub., 181; 7 ms., 1131 See CoMMISSIONERS, approval. Demurrage, claims for compensation in the nature of. The accounting officers have jurisdiction to settle claims for compensation in the nature of den.urrage where there is no express agreement, as well as in cases of demurrage proper where the liability arises ew contractu. 2 pub., 179. Departments, heads of, control by. The authority conferred upon the accounting officers by law is not subject to control by the heads of departments. And in respect to quasi judicial duties like those of the accounting officers, the performance of a duty does not lie in its formal execution merely, but in the exercise of the determining judgment which shapes the final con- clusion. 5 pub., 416. Equitable claims, settlement of. See Ciarms. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 5 ACCOUNTING OFFICERS—Continued. Evidence, authority to require satisfactory. The accounting officers are authorized to require the production of satisfactory evidence of the particular facts involved in an account or claim pending before them. 5 pub., 414. A statement or certificate by the head of a department setting forth his conclusions of fact or law in a case is not such evidence as they are authorized to require. 5 pub., 414. Findings by executive officers. See Inp1An arrairs; INTERIOR, SECRETARY OF; INTERNAL REVENUE; Navy; Navy, SECRETARY OF; PENSIONS, attorneys’ fees; WAR, SECRETARY OF. Indian depredation claims, by Indians not citizens. The accounting officers are authorized to settle a claim of a Chickasaw Indian (not a citizen of the United States) for indemnity, under the treaty made with that and another tribe in 1855, for horses stolen or destroyed by Comanche Indians. 6 pub., 441. Indians, claims for per capita payments to. The act of June 10, 1896, requiring that per capita payments to Indians shall hereafter be paid by an officer designated by the Secretary of the Interior, does not affect the juris- diction of the accounting officers to settle such claims and certify the amount found due for payment directly from the Treasury. 3 pub., 26. Jurisdiction of. See supra, court, demurrage, and Indians; infra, money, quantum meruit; and unliquidated claims; and AupIToRs, accounts; and CLaims, acerned. Litigation of rights of several claimants. Where the rights of several persons to receive payment of a balance due a decedent are in litigation in the courts of a State, the accounting officers may decline to make payment to any of them until their respective rights are determined therein. 14 let., 1026. Lost vouchers and money, credit for, in accounts. The accounting officers are without authority to allow credit to disbursing officers for disbursements claimed for which the vouchers have been lost, or for moneys claimed to have been lost, even though without fault by the officer. 14 ms., 599. See PuBLic MONEYS, loss. Mileage of officers of the Army, deductions from. The provision in the act of May 26, 1900, that ‘‘ payment and settlement of mileage accounts of officers shall be made according to distance computed over routes established and by mileage tables prepared by the Paymaster-Gen- eral of the Army under the direction of the Secretary of 6 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. ACCOUNTING OFFICERS—Continued. Mileage of officers of the Army, deductions from—Continued. War,” refers only to the distances which are so com- puted and included in tables so prepared, and does not preclude the accounting officers from determining what deductions shall be made on account of transportation over any railroad over which the Government is by law or agreement entitled to reduced rates. 7 pub., 8. Money, accounts for. The accounting officers have no jurisdiction to consider the right of officers to allowances other than those of a pecuniary nature, and can inquire into the legality of such allow- ances only when their legality is essential to the proper settlement of a money demand. 6 pub., 756. See Accounts, property, and supplies. Quantum meruit, jurisdiction of claim for. Where a recovery may be had in the courts upon a guantum meruét for work and labor done under an implied contract, the accounting officers have jurisdiction to settle the claim. 2 pub., 374; 4 ¢d., 680. It has been held that where a parol contract has been wholly or partly executed on one side the party performing will be entitled to recover the fair value of his property or serv- ices as upon an implied contract for a guantum meruit. With questions of this kind the courts, and not the accounting officers, must deal. 5 pub., 588. See Contracts, quntaum meruit. Sales of property, approval of expenses. See PROCEEDS OF SALES, expenses. Unliquidated claims, jurisdiction of. The accounting officers of the Treasury have no jurisdiction to settle claims for unliquidated damages, whether arising from the torts of the agents of the Government or from unavoidable accident. 1 pub., 283; 2 7d.,174; 3 ¢d., 222; 1 ms., 380. The accounting officers of the Treasury have no jurisdiction to settle claims for unliquidated damages arising from breach of contract. 3 pub., 222; 17 ms., 732. The jurisdiction of the accounting officers is limited to claims arising on contracts express or implied and does not extend to a claim for unliquidated damages, even though such claim does not arise from the tort of an officer of the Government. 2 pub., 487. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 7 ACCOUNTING OFFICERS—Continued. Unliquidated claims, jurisdiction of—Continued. The accounting officers of the Treasury have no jurisdiction to settle claims for unliquidated damages, whether arising from the torts of the agents of the Government or from unavoidable accident. 3 pub., 3874; 7 ms., 1038; 17 7., 1562; 18 ¢d., 571; 19 fd., 513. A claim for the value of a boat which was stolen while in the possession of an officer of the Army upon hire is a claim for unliquidated damages, which no executive officer is authorized to settle. 4 pub., 560. | Under section 236, Revised Statutes, which provides that all claims and demands whatever against the United States shall be settled in the Treasury Department, the account- ing officers have jurisdiction of all claims against the United States, whether liquidated or unliquidated. But by long- continued practice a rule of law has been established which precludes these officers from allowing claims for unliquidated damages. 5 pub., 770. An oral agreement having been made with a lumber company to make im- provements to the Indian school plant and roads on the Lac du Flambeau Reservation, to be paid for in timber cut from the reserva- tion, and after the improvements have been made, but before the company had taken sufficient timber to compensate it for the im- provements it having been enjoined by the State of Wisconsin from taking any more timber, its claim for the balance due for timber not taken, which was approved by the Commissioner of Indian Affairs for $12,039.35, is a claim for unliquidated damages which the accounting officers have no jurisdiction to consider. 10 ms., 385. Where, under a charter party which contains no stipulation for the payment of demurrage for detention of a vessel while loading, the vessel is kept beyond a reasonable time in loading, the claim for damages for such detention is a claim for unliquidated damages arising from breach of contract which the accounting officers are not authorized to allow. 6 pub., 707; 14 ms., 952. — The resolution of the executive committee of the World’s Co- lumbian Commission of September 19, 1893, operated to dispense with the services of the auditing committee of the commission, and the claim of one of the auditors, who was appointed for an indefinite period, for compen- sation subsequent to that date, on the ground that he was ready and willing to perform his duties, but was not permitted to do so, is a claim for unliquidated dam- ages arising from a breach of contract which the account- 8 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. ACCOUNTING OFFICERS—Continued. Unliquidated claims, jurisdiction of—Continued. ing officers are not authorized to allow. 6 pub., 916; 11 ms., 170, 913; 12 zd., 667. Where the charter party prescribes a certain rate of discharge, with a provision to pay demurrage for detention beyond the period necessary for discharging the vessel at that rate, there is no implied agreement to pay demurrage for delay in beginning the discharge. Damages for such delay arise from the violation of the terms of the con- tract, and are unliquidated, and the accounting officers will not entertain the same. 7 pub., 573. See Cais, unliquidated; Contracts, work; and PRIVATE PROPERTY, repairing. Withholding money due an officer. The Government has authority to withhold money due an offi- cer to whom an erroneous payment has been made, not- withstanding that the payment was found to be erroneous only upon a construction of law made after the settle- ment of an account in which the payment was allowed. 8 pub., 24; 18 ms., 283, 396, 456, 498. The right of the accounting officers to withhold payment neces- sarily implies the necessary and appropriate means of making the withholding operative. 8 pub., 27. See Cuarms, withholding; PosTaL SERVICE, subcontractor; and SET-oFr. ACCOUNTS. Administrative examination of. The administrative examination of Indian accounts provided for by section 464, Revised Statutes, is not necessary in com- plying with the provisions of the private act of May 30, 1896, which requires the Secretary. of the Treasury to pay a specified amount to the person named therein, and the Auditor for the Interior Department is authorized to certify the amount for payment without administrative action. 3 pub., 148. The administrative examination of an account is advisory only. 4 pub., 385. In the appropriation for survey of lands in the Cheyenne River and Rosebud Indian Reservation, the provision that the Commissioner of the General Land Office shall survey the lands does not authorize the administrative examina- tion of accounts therefor by the Commissioner of the General Land Office, section 464, Revised Statutes, requiring such examination to be made by the Commis- sioner of Indian Affairs. 5 pub., 830. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 9 ACCOUNTS—Continued. Administrative examination of—Continued. Section 464, Revised Statutes, which provided that accounts connected with Indian affairs shall receive administrative examination by the Commissioner, is directory only, and while it is as obligatory upon him as if it were mandatory, a failure to comply with its requirements can not deprive the Auditor for the Interior Department of jurisdiction of a claim which has been transmitted to him. 7 pub., 308. An administrative examination by the Commissioner of Indian Affairs of accounts for judgments of the Court of Claims in favor of Indians is not required by law. 7 pub., 456. Administrative office, transmission by. See infra, transmission. Appeal. See infra, revision. Appropriations, where payment has been made from wrong year. In these accounts, items which have been improperly paid by the general treasurer from an appropriation for a certain fiscal year will be credited under the appropriation for the proper fiscal year, provided there is an available balance thereof. 2 pub., 522. Approval of, by a court. The approval by a court, under the act of February 22, 1875, of the account of a marshal does not preclude the accounting officers from investi- gating the facts and passing upon the law governing every item therein. 5 ms., 825. Approval of, by a court for a less sum. Where an item charged in an account is approved by the court for a less sum than that provided by the statute for the service, the accounting officers are not authorized to allow the full amount, except in a case of clear clerical error. 8 pub., 395. Approval of, by courts, for prior years. The provision in the act of February 22, 1875, that before ‘‘any account payable out of the money of the United States,” in favor of a clerk of court, marshal, or district attorney the account must be proved in open court and approved by the court, applies to all accounts of these officers, including accounts for services in years prior to the fiscal year in which they are presented for payment. 8 pub., 380. 10 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. ACCOUNTS—Continued. Approval of, effect of. The accounts of the disbursing agent of the Interstate Com- merce Commission are required by law to be ‘‘ audited by the proper accounting officers of the Treasury,” and the approval of vouchers by the chairman of the Com- mission is therefore not final and conclusive, but such accounts must be audited as other public accounts. 4 pub., 266, See infra, new claim; CLERKS OF COURTS, approval; COMMISSIONERS, approval; and ComMPrroLLER, advance decisions by, expenditures by the House. Approval of, where required by law. See CLERKS OF COURTS AND COMMISSIONERS. Bond, where new, is given. The accounts of a disbursing agent who is reappointed, to take effect at a future day, and gives a new bond reciting such reappointment, should be adjusted under his old bond up to the date when such reappointment was to become effective. 1 pub., 495. See Orricers, bonds, official, release of. On giving a new bond an officer should deposit with a designated depository the balance due under his old bond and close his accounts. 12 ms., 737. See INDIAN AFFAIRS, agents, accounting. Certificates of officers as to the necessity of any service. The certificate of an officer having knowledge of the facts to which it per- tains as to the necessity of any service performed under his direction or supervision will ordinarily be accepted by the accounting officers as prima facie evidence thereof. 19 ms., 937. Certification of balances. See infra, revision, where the balance. Charging an officer where overpayment was due to his negligence. A captain of the Army who certified on the final statement of a soldier that he was discharged by reason of disability, but failed to certify that his disability was caused by his own misconduct, whereby he was paid in full, without deduction of forfeited arrears of pay, is charge- able with the amount so overpaid. 1 ms., 191. Charging a superior officer with a payment on his order. In order to charge a commanding officer of the Navy with a payment made by his order, under section 285, Revised Statutes, which provides that when a payment is made by a disbursing officer by order of a commanding officer of the Navy the same, if erroneous, shall be charged to the commanding officer, it is necessary that there should be a compliance with article 1475, Navy Regulations of 1900, which provides that it is the duty of a pay officer, DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 11 ACCOUNTS—Continued. Charging a superior officer with a payment on his order—Continued. when ordered by his commanding officer to make an expenditure which he believes to be illegal or contrary to regulation, to state in writing the grounds of his objection and request that the order be given in writing. 8 pub., 756. See Army, credit. Claims. See infra, new claim; and Cuaims. Construction of law, where changed, to apply in future only. See Army, mileage, where transportation and subsistence were furnished. Contractor, a defaulting, statement with. Sections 3625 and 3633 of the Revised Statutes, as amended by section 4 of the act of July 31, 1894, do not authorize the accounting officers to state accounts against con- tractors who are in default in the performance of their contracts with the Government. 1 pub., 189. Section 4 of the act of July 31, 1894, requiring that the Auditors shall, under the direction of the Comptroller of the Treasury, superintend the recovery of all debts finally certified by them, respectively, to be due the United States, does not authorize an Auditor to state an account and institute suit for the recovery of an amount alleged to be due from a defaulting contractor. 1 pul., 189. Court, disapproval by, of an item in. See AccouNTING OFFICERS, court. Credit for expenditures made under orders. See ARMY, credit. Disbursing officers’, closing. See DisBuRSING OFFICERS’, transfer. Disbursing officers’, disallowance in, of a payment to an officer. The disallowance by an Auditor, in the settlement of an account of a dis- bursing officer, of a payment made to an officer of the Navy, is not a settlement of the account of such navy officer for such item, and it does not preclude him from obtaining a settlement thereof in accord- ance with the construction of a statute adopted at the time of the settlement of his claim. 10 ms., 70, 294. See infra, revision of disbursing officers’. Evidence; estimated amount of expenses. See TRAVELING EXPENSES, family. Evidence, the admission of secondary. Where a request for transportation has been lost, payment of the bill for transportation may be paid on proof of such loss. 6 ms., 685. 12 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. ACCOUNTS—Continued. Evidence, the books of merchants are prima facie. The books of merchants and tradesmen in which original entries of transactions with them are made are prima facie evi- dence of such transactions, and where undisputed, in the absence of countervailing evidence, will ordinarily be accepted as satisfactory. 8 pub., 355. Evidence, the production of satisfactory. An officer who is authorized to receive compensation ‘‘ while necessarily employed” only, must produce satisfactory evidence of his employment, and of the necessity there- for, during the period for which he claims compensation. 4 pub., £24. See ACCOUNTING OFFICERS and AUDITORS. Evidence, transmission of, by administrative officers. An officer who has sent his account with the United States, accompanied by the necessary vouchers and other evi- dence, to the proper officer at Washington for transmis- sion to the proper Auditor, as provided by the act of July 31, 1894, has in this respect fully complied with the law; and it is clearly his right that his account, including the vouchers and other evidence, should be duly trans- mitted to the proper Auditor. 5 pub., 410. Evidence, where withheld by the head of a Department. Upon the revision of an account from which material evidence has been withheld by the head of a Department, action will be suspended until satisfactory evidence is furnished. 5 pub., 410. False. See infra, payments. Filed prior to the act authorizing. See infra, revision on change of law. Indian agents, for proceeds of property of Indians. Under the act of July 1, 1898, which provides that Indian agents ‘‘ shall account for all moneys coming into their hands as custodians from any source whatever, and be responsible therefor under their official bonds,” such agents are required to include in their regular accounts moneys received from the sale of property belonging to Indians, and to furnish proper vouchers for all disburse- ments therefrom. 6 pub., 281. Island possessions, our, for expenditures from revenues of. See ComPTROLLER, advance decisions by, expenditures of. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 138 ACCOUNTS—Continued. Itemized, to be. All accounts for the expenditure of public moneys should be itemized so far as practicable, and a discretion given to the officer having contro] of an appropriation does not dispense with this requirement. + pub., 159, 538; 7 ms., 848. See infra, secret service; and Courts, expenses. Jurisdiction of particular. See AupITors, accounts. Keeping, manner of. It is the duty of the Commissioner of Indian Affairs to keep an accurate rec- ord of all moneys received by him from miscellaneous sources, and to render such full and explicit accounts thereof as will admit of proper and exact audit. 15 ms., 786. Money, for. See AccouTING OFFICERS, money, accounts. Money, lost, credit for. See ACCOUNTING OFFICERS, lost. New claim, an application for additional allowance is not. An application toan Auditor for an additional allowance upon items included in a settlement made by him is not a new claim, but is an application for a reopening of the account previously settled. 18 ms., 508. New claim, creating a, by a subsequent approval. The Commissioner of the General Land Office, in adjusting a deputy surveyor’s account, decided that certain retrace- ments and resurveys were unnecessary under the terms of the contract and disallowed the charges therefor. The items disapproved were disallowed by the First Comp- troller. Subsequently an appeal was taken to the Secre- tary of the Interior, and on a review of the case the Sec- retary allowed a certain portion of the disallowed items, for the payment of which a claim is now presented. Held, That the decision of the Interior Department upon the question of fact was conclusive upon the First Comp- troller, and therefore so much of the claim as related to the items disapproved by the Interior Department was not considered and passed upon by him in settling the original account. That such items as were subsequently approved by the Interior Department constitute a new claim, within the jurisdiction of the Auditor for the Inte- rior Department, and their allowance does not involve a reopening of the former settlement made by the First Comptroller. 3 pub., 271. 14 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. ACCOUNTS—Continued. New claim, creating a, by subsequent action. In a case where the Auditor for the War Department dis- allowed the claim of a soldier for pay and allowances upon the ground of desertion, and subsequent to such settlement the Secretary of War has removed the charge of desertion and issued a discharge certificate under the act of March 2, 1889: Held, That the application for pay and allowances upon said amendment of record is a new claim coming within the jurisdiction of the Auditor for the War Department, and is not to be regarded as an appeal under section 8, act of July 31, 1894, or an appli- cation for rehearing. 3 pub., 144. The Secretary of the Navy, by remitting loss of pay imposed by a summary court-martial on enlisted men, but checked against the pay of the commanding officer because of his failure to notify the paymaster to collect it from the men sentenced, can not create a right in the officer to present as-a new claim his claim for reimbursement after its final settlement, so as to confer jurisdiction on the accounting officers to entertain the same. 3 pub., 458. If the same commissioner who originally determined the amount of the deduction upon a review of his action determines that amount too large and certifies to the auditor a less amount, a new claim in favor of the contractor arises, which is within the jurisdiction of the Auditor to settle. 3 pub., 484; 21 ms., 787. See infra, reopening. New claim, filing under a different statute. A claim for bounty under the act of 1872 having been disallowed by the Second Auditor and Second Comptroller in 1888, and the claimant having, in 1892, filed a claim under the act of 1868 with the Second Auditor, action upon the latter claim at the present time is not a reexamination of a claim heretofore disallowed, within the meaning of sec- tion 23 of the act of July 31, 1894, but is a new claim within the jurisdiction of the Auditor for the War Depart- ment. 1 pub., 91; 19 ms., 909. New claim, on change of law after settlement. A change having been made in the law governing a claim after a settlement and disallowance by the Auditor, the proper remedy of the claimant, within a year, is by application for revision by the Comptroller; after the expiration of a year he should file a new claim with the Auditor. 19 ms., 269. See infra, revision of, on change of law. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 15 ACCOUNTS—Continued. New claim, where based on a new state of facts. An enlisted man in the temporary force of the Navy having submitted a claim for extra pay prior to his discharge, which is a prerequisite thereto, and the Auditor for the Navy Department having disallowed his claim, a claim submitted by him after his discharge, is based upon a new state of facts and is a new claim of which the Auditor alone has jurisdiction. 13 ms., 799. See 18 ms., 344. Partial allowance of an entire demand. See Ciarms. Payments not made, for. An account rendered by an agent in which he claims reimburse- ment for moneys paid to an employee, when in fact no payment had been made, is false, and his claim must be disallowed. 5 pub., 662. See infra, services. Pay roll, separate receipts in, as vouchers. See infra, receipt roll. “Pending for settlement” by the First Comptroller. An account which was settled by the First Comptroller July 11, 1885, and a part of an item therein disallowed, was not ‘*pending for settlement” in the office of the First Comp- troller on October 1, 1894, within the provision of the act of July 31, 1894, that all accounts stated by the Auditor before the first day of October, 1894, ‘Sand then pending for settlement” in the office of the First Comp- troller, ‘‘shall be revised by the Comptroller of the Treasury in the manner provided by existing law.” 8 pub., 449. Porto Rico, of the government of. See AUDITORS, accounts of the government of. Practice, change of, not to take effect prior to notice. Direction given to the Auditor for the Navy Department to pass all vouchers for commutation of rations authorized by the Secretary of the Navy prior to his receipt of notice from the accounting officers that the then existing practice was not authorized by law. 1 ms., 250. Precedents, erroneous allowances as. It having been determined that officers connected with the Santee are not entitled to ‘‘sea pay,” such rate of pay can not be allowed in the unsettled accounts of a disbursing officer, although former accounting officers of the Treasury may have heretofore erroneously directed the allowance of this rate of pay in similar accounts, and have so settled the same. 8 pub., 550. 16 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. ACCOUNTS—Continued. Precedents, erroneous allowances as—Continued. The action of the accounting officers in erroneously allowing and paying certain fees charged by an officer in one account does not justify the allowance of similar fees in subsequent accounts if the fees are not authorized by law. 3 pub., 595. Property, for, effect of regulations relating to. The act of March 29, 1894, provides specially for the rendition of ‘property returns,” and the regulations which the heads of the several Departments are empowered by sec- tion + to make and enforce to carry out the provisions of this act are binding upon the accounting officers. 3 pub., 429, See infra, supplies. Property, for, jurisdiction of. See AccounTING OFFICERS, money accounts, Protest, payment accepted under. See infra, revision of, after payment. Protest, vouchers receipted under. See infra, vouchers. “Public,” what are. Public accounts, within the meaning of section 5 of the act of July 31, 1894, which provides that the Comptroller of the Treasury shall ‘‘ prescribe the form of keeping and render- ing all public accounts,” are accounts in which the United States is concerned, either as debtor or creditor. 6 pub., 35. The accounts of the Superintendent of the Government Hos- pital for the Insane, as agent for the funds of patients of the hospital intrusted to him, are not public accounts, and are not required by section 236, Revised Statutes, to be settled and adjusted in the Department of the Treasury. 6 pub., 35. Railroads, of bond-aided, for transportation for the Navy. The provision in section 1 of the act of March 3, 1879, for the proper adjustment of accounts of Pacific railroads for transportation of the Army and transportation of the mails, does not apply to transportation of the Navy so as to authorize the same method of adjustment for the serv- ices rendered by such railroads in the transportation of sailors and marines. 2 pub., 12. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 17 ACCOUNTS—Continued. Receipt roll, separate receipts in, as vouchers. A receipt roll for separate payments made by a disbursing of- ficer to several persons for supplies furnished by each person for the Indian service is an aggregation of dis- tinct vouchers, and the receipt of each person is a voucher within the meaning of section 8 of the act of July 4, 1884. 6 pub., 531. Receipts by noncommissioned officers for payments to soldiers. The receipt of a noncommissioned officer about to travel with a number of enlisted men for money paid to them in lieu of liquid coffee can not be accepted by the accounting officers. 21 ms., 461. Receipts, effect of, as evidence. See infra, voucher. Receipts, evidence in contravention of. The superintendent of a mint having received from his prede- cessor a sum of silver coins, which after weighing and counting he receipted for and credited in his account, is not entitled to credit for a deficiency alleged to have been discovered upon a recount two years afterwards, it not having been established that no part thereof had in the meantime been abstracted. 4 pub., 347. Receipts in full for compensation, where given for a less sum. See OrriceRs, compensation, receipting. Recharging erroneous payments. A register and a receiver of a public land office can not be recharged with the commissions paid to them on cash entries allowed under specific directions of the Commis- sioner of the General Land Office, although such entries are subsequently canceled because of a decision by the Supreme Court that the lands were not subject to entry. 3 pub., 268. When the register and receiver of a public land office have allowed an entry of land which they should have known was not subject to entry, and the commissions paid by the entryman have been refunded on a cancellation of the entry by the General Land Office, the receiver should be recharged with the amount of commissions which he paid to himself and the register from the funds advanced to him from the appropriation for the payment of their salaries and commissions. 3 pub., 322. Tn such a case the Auditor for the Interior Department has juris- diction, upon the new evidence furnished by the allow- 7347—02——_2 18 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. ACCOUNTS—Continued. Recharging erroneous payments—Continued. ance of the entryman’s claim for repayment, to recharge the amount of fees and commissions in the adjustment of the receiver’s current accounts for the same fiscal year in which they were allowed, and no reopening or revision of the accounts by the Comptroller is required. 3 pub., 322. An enlisted man of the Marine Corps presenting a claim for readjustment of his pay from his enlistment may be recharged with the amounts which have been previously paid to him as traveling allowances upon discharge and reenlistment, when the circumstances show that he could not possibly have intended to incur the expense of travel for which the allowances were made. 3 pub., 614. Reexamination of, by direction of the Secretary of the Treasury. When the Secretary of the Treasury under the proviso con- tained in section 8 of the act of July 31, 1894, suspends payment and directs the reexamination of an account theretofore revised by the Comptroller, the Comptroller is thereby vested with jurisdiction to again revise said account. 3 pub., 657. Under the provision in section 8 of the act of July 31, 1894, that ‘‘the Secretary of the Treasury may, when in his judgment the interests of the Government require it, suspend payment and direct the reexamination of any account,” the Secretary is authorized to direct the reex- amination of an account of a disbursing officer, in the settlement of which no balance has been certified for payment for the purpose of allowing additional credits therein. 6 pub., 775; 21 ms., 587. Reexamination of the claim of Enoch Davis. The act of May 13, 1896, authorizes the accounting officers to reexamine the claim of Enoch Davis, but confers on him no right to pay and allowances which he did not have under the act of June 8, 1880. 3 pub., 109. Rehearing. See infra, reopening. Rendition of, authority to enforce. See ACCOUNTING OFFICERS, authority. Rendition of, by clerks of courts. See CLERKS OF COURTS, fees. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 19 ACCOUNTS—Continued. Rendition of, limit of time allowed for. The twenty days’ limit of time allowed by section 12 of the act of July 31, 1894, for the rendition of quarterly accounts applies only to the money accounts which must be trans- mitted to and settled by the several Auditors in the Treasury Department. 3 pub., 422. See OrFicers, delinquent. See ACCOUNTING OFFICERS, accounts, authority. Reopening, after payment has been accepted. Neither the Comptroller nor the Auditor has jurisdiction upon the application of a claimant to reopen a settlement upon newly discovered evidence for the consideration of any item upon which payment has been accepted of the amount allowed by the Auditor. ‘_pub., 537; 17 ms., 372; 18 zd., 508. Reopening by operation of law. “The military record of an officer of the Army having been amended by the Secretary of War in pursuance of an act of Congress, after the settle- ment of his accounts for services affected thereby, his accounts must be regarded as reopened by operation of law. 1 ms., 233. Reopening, by the Auditors. . Under the act of July 31, 1894, an Auditor has no jurisdiction to review his own final action in the settlement of an account, but such settlement can be reopened only upon a revision thereof by the Comptroller of the Treasury within a year, as provided in section 8 of said act. 1 pub., 27. An Auditor who has once settled an account is not authorized, under the jurisdiction conferaed upon him by section 8 of the act of July 31, 1894, to subsequently recharge items which he has erroneously allowed upon such settlement. 2 pub., 210. See AupIToRS, certificate. After the expiration of a year from the date of settlement an Auditor has the exclusive right to reopen an account settled by himself or his predecessors. + pub., 303. After the expiration of six months from the date of settlement by the Second Auditor under the act of July 16, 1892, no appeal having been filed within that period, the Auditor for the War Department has the exclusive right to reopen the settlement. + pub., 471; 18 ms., 158. The action of the Auditor for the State and other Departments : in advising the district attorney that final action on his 20 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. ACCOUNTS—Continued. Reopening, by the Auditors—Continued. account would not be taken until he deposited a sum which the Auditor had previously allowed, as he sup- posed erroneously, was not in conformity with the established rule for reopening accounts within a year from the date of their settlement. 6 pub., 784. See infra, reopening by the Comptroller, and supplemental; and Avuprrors, certificate, and errors. Reopening, by the Comptroller. When the Second Auditor has made a settlement in accordance with the provisions of the act of July 16, 1892, authoriz- ing him to disallow claims for pay and bounty, and no appeal has been filed within six months, the Comptroller of the Treasury has no jurisdiction in the case, and it can not be considered by the Comptroller on an application for rehearing. 3 pub., 108. The Comptroller has the exclusive right to reopen an account which has been revised by himself or his predecessors. 4 pub., 303; 13 ms., 44. Before the expiration of a year the right of revision by the Comptroller is exclusive, and an Auditor can not reopen an account within that period. 4 pub., 303; 17 ms., 1191. See, infra, supplemental. Reopening, grounds for. The accounting officers of the Treasury have no jurisdiction to reopen a claim disallowed by their predecessors except to correct errors in calculation, or upon the production of newly discovered and material evidence not considered in the first instance. 1 pub., 193; 3 ms., 340; 5 zd., 148, 822; 7 id., 365; 10 2d., 879, 411, 984; 11 dd., 103, 905; 12 id., 556; 13 id., 44, 1082; 14 id., 93, 226, 335, 599, 624, 641, 664, 739, 955; 15 zd., 109, 258; 16 ¢d., 665, 1077, 1215, 1317, 1487; 17 2d., 122, 267, 281, 369, 509, 690, 729, 1016, 1036, 1041, 1088, 1177, 1424, 1440, 1502; 18 id., 399, 474, 502, 586, 613, 690; 19 ¢d., 50, 61, 158, 166, 176, 272, 419, 453, 688, 700, 735, 833; 20 dd, 1, 79, 122, 239, 323, 831, 352, 402, 420, 510, 518, 562, 569, 576, 594, 627, 638, 770, 954, 959, 1085, 1092, 1131; 21 7d., 12, 22, 31, 90, 153, 276, 287, 318, 382, 419, 444, 521, 606, 609, 703, 720, 733, 743, 753, 777, 779, T81, 928, 986, 988, 996, 1002, 1136, 1161, 1208, 1218, 1269, 1395. In order that the Comptroller. of the Treasury may grant a rehearing upon a final settlement made by the Second DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 21 ACCOUNTS—Continued. Reopening, grounds for—Continued. Comptroller, the evidence produced by the claimant in support of his application must not only be new, but also matertal—i. e., such evidence as might have justified a dif- ferent conclusion had it been presented and considered at the time of the Second Comptroller’s settlement. 2 pub., 264; 3 ms., 834. The disallowance of an item in the claim of a State for reim- bursement under the act of July 27, 1861, because said item was a double payment to an officer by the State, and the State had been reimbursed by the United States for the first payment, was not an error in calculation, although the officer may have been a creditor of the United States on some other account not involved in the examination of the State claim. 3 pub., 227. The right of the accounting officers to reopen accounts which have been settled, either by themselves or by their pred- ecessors, for the purpose of correcting mistakes of fact arising from errors in calculation, or upon the produc- tion of newly discovered material evidence, or for fraud or collusion, has received the sanction of the courts and of the lawmaking power. The act of July 31, 1894, does not take away or modify that right. 4 pub., 303. The accounting officers are not authorized to reopen accounts which have been settled, except for the purpose of cor- recting mistakes of fact arising from errors in calcula- tion, or upon the production of newly discovered material evidence. 6 pub., 236. The act of January 19, 1901, which provides that all ‘‘ unclosed accounts” of marshals and clerks of the former Territory of Utah ‘‘shall be settled and closed” as therein pro- vided, does not authorize the readjustment of accounts which have been finally adjusted and settled, and the accounts of a clerk which had been settled and final bal- ances found due the United States thereon are not unclosed accounts within the meaning of this act, and the accounting officers are without authority to readjust them. 7 pub., 418. Reopening, on a new conclusion of law. The reopening of an account by an Auditor on the ground of newly discovered evidence, where the so-called evidence was the conclusion of law that the promotion of an officer did not entitle him to the pay of the higher grade from 22 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. ACCOUNTS—Continued. Reopening, on a new conclusion of law—Continued. a date prior to the confirmation by the Senate of his nomination, was not authorized. 8 pub., 25. See RaILRoaDs, agreement. Reopening, on cumulative evidence. Evidence which is merely cumulative is not sufficient to authorize the reopen- ing of an account which has been finally settled. 1 ms., 376, 399. Reopening, on subsequent change of the records. The Auditor for the Navy Department having disallowed a claim of an enlisted man in the Navy for extra pay for service in the temporary force, and his action having been affirmed by the Comptroller of the Treasury, for the reason that his enlistment was for a term of three years, and the record of the Navy Department having been subse- quently amended so as to show that he enlisted for one year for the temporary force, the production of this new record must be regarded as the production of newly discovered evidence authorizing the reopening of his account. 13 ms., 840. See supra, new claim. Reopening, on subsequent claim for a specific item. The claim of an officer or enlisted man in the Regular Army, who has served many years, for a specitied item in his account should not be regarded as requiring a reexami- nation of his entire account from the date on which he entered the service. 4 pub., 148. Reopening, on subsequent constructions of law. The accounting officers have no jurisdiction to reopen settle- ments made by their predecessors because a subsequent decision of the courts has so changed the construction of the law under which the settlements were made as to war- rant a different result in the settlements. 2 pub., 401. A claim of a navy officer for sea pay and commutation of rations during service on a nautical school-ship when not cruising, disallowed by the Second Comptroller, can not now be allowed, although the Supreme Court has decided, since the settlement was made, that officers on such serv- ice are entitled to sea pay and commutation of rations. 3 pub., 495. The accounting officers of the Treasury are not authorized to reopen accounts for the purpose of correcting decisions upon questions of law subsequently held to be erroneous. 6 pub., 91; 7 ms., 241; 17 ¢d., 1919. Revision of a charge after payment has been accepted. Under section 8 of the act of July 31, 1894, a claimant who accepts payment of a balance found due him in the set- tlement of his claim by an Auditor is thereby precluded DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 23 ACCOUNTS—Continued. Revision of a charge after payment has been accepted—Continued. from obtaining a revision of his claim by the Comptrol- ler of the Treasury as to a charge made against him therein by the Auditor. 6 pub., 972. Revision of, after payment has been accepted. Where a claimant has accepted payment under a settlement by an Auditor, the Comptroller has no jurisdiction, under the act of July 31, 1894, to entertain his appeal as to any items upon which payment has been accepted. 1 pub., 157; 1 ms., 69, 235, 378, 798; 3 2d., 264; 57d., 877; T2d., 1108; 8 td., 367; 9 td., 188, 827; 10 zd., 760; 11 2d., 715, 919; 12 éd., 202, 229, 345, 381, 386, £76, 507, 545, 589, 591, 867, 1008, 1011; 13 zd., 169, 223, 264, 400, 512, 662, 688, 1135, 1158; 14 ¢d., 132, 158, 721, 728, 734, 892, 930; 15 zd., 178, 333, 336, 351, 383, 390, 427, 516, 649, 676, 692, 747, 762, 811, 814, 849, 871, 875, 903, 921, 928, 930, 958, 983, 987, 994; 16 dd., 56, 68, 108, 110, 116, 218, 220, 308, 385, 462, 620, 678, 688, 703, 746, 753, 812, 851, 914, 1065, 1072, 1132, 1146, 1148, 1207, 1394, 1397, 1430, 1444, 1460, 1468, 1494; 17 zd., 20, 23; 147, 323, 369, 450, 664, 675, 1179, 1407, 1527, 1531; 18 ¢d., 807, 831; 19 ¢d., 297, 308, 818, 3847, 352, 385, 913; 20 zd., 58, 68, 405, 446, 561, 624, 705, T11, 946, 948, 951, 1014, 1017, 1110, 1164; 21 ¢éd., 20, 293, 620, 630, 749, 857, 8638, 869, 1099, 1170, 1179, 1198, 1249, 1298, 1345. When an officer makes a claim for the mileage of a single jour- ney it will be treated as an entire claim, and it can not be held to be so severable as to divide the mileage for the parts of the journey into different ‘tems within the mean- ing of the act of July 31, 1894; and an officer accepting payment of the mileage for a portion of said journey is precluded by said act from obtaining a revision of his claim for the remainder of such journey. 38 pub., 128. Under section 8 of the act of July 31, 1894, a claimant who accepts payment under an Auditor’s settlement can not, by enter- ing a formal protest against such settlement, preserve his right to have the same revised by the Comptroller as though he had not accepted payment. 3 pub., 488. A claimant who has accepted payment of a part of an item upon the settlement of his claim by an Auditor can not regain a right to a revision of his claim by the Comp- troller of the Treasury by returning the amount so paid and accepted. 6 pub., 796. 24 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. ACCOUNTS—Continued. Revision of, after payment of another item has been accepted. A claimant who accepts payment of one item of his claim allowed under the Auditor’s settlement is not, by section 8 of the act of July 31, 1894, precluded from obtaining a revision of such settlement as to the other items involved. 2 pub., 241. — Where an Auditor, in the settlement of a claim for one or more specific items, makes an allowance of an item not specified, and notifies the claimant thereof, the acceptance of pay- ment thereof by the claimant precludes him from obtaining a revision by the Comptroller of the Treasury of the Aud- itor’s settlement of thatitem; but such acceptance does not preclude the claimant from presenting to the Auditor a claim for a like allowance fora period of time not embraced in the notice of settlement of such item. 6 pub., 858; 17 ms., 323. Revision of, after payment, where a part of an item was suspended. The provision in section 8 of the act of July 31, 1894, that ‘‘ any person accepting payment under a settlement by an Aud- itor shall be thereby precluded from obtaining a revision of such settlement as to any items upon which payment is accepted,” does not contemplate the division by an Auditor of asingle item which is not severable into fractional parts and the suspension of a partof such item. 8 pub., 3438. Revision of, after the expiration of a year. Under the provision of section 8 of the act of July 31, 1894, that the balances certified by the Auditors upon the settle- ment of accounts shall be final and conclusive upon the executive branch of the Government, except that a revi- sion of the account by the Comptroller of the Treasury may be obtained within a year, the Comptroller is not authorized to revise an account upon an application filed after the expiration of a year from the date of settlement by the Auditor. 2 pub., 510; 3 ms., 264; 5 zd., 113; 6 ad., 923; 7 id., 1011; 9 2d., 215, 220; 10 éd., 39, 333; 11 dd., 769, 800; 13 id., 1072; 14 ¢d., 335, 467, 624, 806; 15 id., 858, 983; 16 2d., 1490; 17 id, 914; 18 4d., 288, 366, ' 460, $76,508, 588; 19 ¢d., 446, 781, 823; 20 ¢d., 122, 128, 330, 695, 721, 776, 778, 1029, 1053, 1094; 21 z2d., 22, 765, 1179, 1298, 1341. The Comptroller of the Treasury is not authorized to revise an_ account upon an application which was not filed with the Comptroller within a year after the account had been set- DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 25 ACCOUNTS—Continued. Revision of, after the expiration of a year—Continued. tled by the Auditor, notwithstanding that such applica- tion had been filed with the Auditor within the year. 6 pub., 690. In computing the time within which an appeal froma settlement made by an Auditor can be taken to the Comptroller of the Treasury, the day on which the settlement is made is not to be counted. 8 pub., 150. Revision of an item suspended by an Auditor. The suspension by an Auditor for explanation or further evi- dence of an item in an account pending before him is not a settlement thereof, and a revision of such item is not authorized. 8 pub., 518; 10 ms., 250; 20 ¢d., 623, 1029. See infra, revision of, while pending. Revision of, consideration of a claim for a greater amount. The Comptroller of the Treasury has no jurisdiction, under the act of July 31, 1894, to entertain any claim not pre- viously passed upon and.settled by the proper Auditor; but when such settlement has been made he may enter- tain a claim for an amount greater than was claimed before the Auditor, if it relates to the identical subject- matter passed upon by him, as in this case, where demur- rage for only seven days was claimed before the Auditor, while the claim as presented to the Comptroller is for twelve and one-half days. 3 pub., 3387. Revision of; date of filing. / The date on which an application for the revision of an account is received by the Comptroller of the Treasury must be regarded as the date on which it is filed. 19 ms., 446. Revision of disbursing officers’, after reimbursement. A disallowance having been made by an Auditor in the settlement of the account of a disbursing officer, and he having been subsequently reim- bursed by withholding the amount thereof from a payment to the payee, the head of the Department is not authorized to obtain a re- vision of the account. 15 ms., 1586. After an amount disallowed in a paymaster’s account has been refunded to him by the person to whom payment was made, the paymaster has no such interest as will author- ize an appeal from the settlement of the Auditor as to said disallowance. 7 pub., 666. Revision of disbursing officers’, on application by a payee. Where an Auditor disallows certain items in an account which ‘ have been allowed a claimant by a paymaster it amounts to a formal settlement of the account of such claimant, 26 DIGEST OF DECISIONS OF COMPTROLLER UF THE TREASURY. ACCOUNTS—Continued. Revision of disbursing officers’, on application by a payee—Continued. from which an appeal may be taken under section 8 of the act of July 31, 1894. 2 pub., 4. A disallowance by the Auditor in the accounts of a navy pay- master and a stoppage of current pay against the officer on whose account it was made is not a settlement of the officer’s claim for the stoppage, although he may elect to treat it as such for the purpose of obtaining a revision by the Comptroller of the Treasury. 5 pub., 68. The disallowance by an Auditor, in the settlement of an account of a disbursing officer, of a payment made to an officer of the Army, is not a settlement of the account of such army officer, and it does not authorize him to apply for a revision of the disbursing officer’s account as to such payment. 5 pub., 333; 8ms., 296, 390; 17 ¢d., 1221, 1586. Revision of, on an allowance of an item not in a claim. Where an Auditor in the settlement of a claim for one or more specific items makes an allowance of an item not involved therein, and deducts therefrom an alleged erroneous pay- ment of another item, upon which the claimant has not had an opportunity to be heard, the claimant may decline to accept payment and may present his claim therefor, with additional evidence, to the Auditor for settlement; but he is not authorized to obtain a revision thereof by the Comptroller of the Treasury until such settlement has been so made. 6 pub., 888. Revision of, on application by a head of a bureau. Under section 8 of the act of July 31, 1894, authorizing an application by the head of an Executive Department to the Comptroller of the Treasury for the revision of an account settled by an Auditor, the Comptroller has no jurisdiction to entertain such an application when made by the head of a bureau in a Department. 1 pub., 199; 14 let., 1040. Revision of, on application by a member of Congress. The act of July 31, 1894, does not authorize the revision by the Comptroller of the Treasury, on the application of a member of Congress, of the account of another person. 11 ms., 375. Revision of, on application by the Auditor. Section 8 of the act of July 31, 1894, specifies the officers and persons by whom the revision of accounts by the Comp- troller of the Treasury may be obtained, and it must be construed to be exclusive. The Auditor for the Treasury DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 27 ACCOUNTS—Continued. Revision of, on application by the Auditor—Continued. Department not being included therein, he has no author- ity to obtain such revision. 5 pub., 723. Revision of, on approval subsequent to settlement. An expenditure by a disbursing agent having been disallowed by the Audi- tor for the reason that it was disapproved by the head of the Depart- ment, upon a subsequent approval thereof the disbursing agent is entitled to credit therefor in the revision of his account by the Comp- troller of the Treasury. 2 ms., 464. Revision of, on change of law after settlement. A claim for extra pay having been filed with the Auditor for the War Department prior to the passage of the act of May 26, 1900, by an officer of the Army who was discharged prior to January 12, 1899, and the claim having been disallowed by the Auditor, the Comptroller of the Treas- ury is not authorized, upon revision thereof, to allow extra pay under that act. 7 pub., 277. The Auditor for the War Department having, prior to the pas- sage of the act of May 26, 1900, disallowed a claim of an officer of the Army for extra pay to which he is now entitled under that act, the Comptroller of the Treasury is authorized to allow said claim upon revision thereof. 7 pub., 458; 16 ms., 1427; 19 zd., 269. See supra, new claim. Revision of, on motion of the Comptroller. The Auditor for the War Department having disallowed a claim for the reason that the evidence furnished was insufficient to establish it, and new and material evidence having been subsequently furnished and the Auditor having transmitted the claim to the Coniptroller of the Treasury for revision upon his own motion, the Comptroller declines to take such action, it being unnecessary for the protection of the interests of the Government or of the claimant. 11 ms., 624. Under section 8 of the act of July 31, 1894, the Comptroller of the Treasury is authorized to revise upon his own motion all items embraced in an account, including items upon which payment has been accepted; and in particular in- stances, where justice requires it, such authority may be exercised in favor of a claimant. 4 pub., 622. Revision of, on restatement by an officer. A restatement by a United States commissioner of an account for fees disallowed by the Auditor does not constitute a ‘* supplemental account,” within the meaning of Denart- ment Circular No. 127, of 1896, and the Comptroller of the Treasury is not authorized to revise such restated 28 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. ACCOUNTS—Continued. Revision of, on restatement by an officer—Continued. ‘account, the original account having been certified more than a year before the filing of the application for revi- sion. 6 pub., 655. Revision of, pending before the First Comptroller. See supra, pending. Revision of, where a disallowance has been refunded. A disallowance having been made by the Auditor for the Interior Depart- ment in the settlement of an officer’s account, and he having refunded the amount thereof, he is not entitled to obtain a revision of his account as to such item. 21 ms., 787. See Accounts, new claim. Revision of, where allowed in favor of a person not entitled. The Auditor for the War Department having allowed a claim in favor of a brother of a deceased soldier for money due the decedent, upon sat- isfactory evidence that the decedent left no widow, child, or parents surviving him, the Comptroller of the Treasury is not authorized to revise the claim on the application of a person claiming to be the widow of the decedent and alleging fraud. 13 ms., 569. Revision of, where an item has been suspended. Under section 8 of the act of July 31, 1894, an appeal will not lie to the Comptroller of the Treasury except from the final certificate of an Auditor. A suspension of action upon a case by an Auditor is not a final decision of such officer. 1 pub., 381. An appeal under the act of July 31, 1894, to the Comptroller of the Treasury from the action of an Auditor will not lie until the Auditor has taken final action in the case. A suspension for further evidence is not a final decision upon which an appeal can be based. 1 pub., 448. On the revision of an account under section 8 of the act of July 31, 1894, the Comptroller has no jurisdiction to consider items suspended by the Auditor. 1 pub., 501. Revision of, where a part of an item has been suspended. Where an Auditor in the settlement of an account suspended a part of an item and allowed the remainder, and in a sub- sequent settlement disallowed the part suspended, the claimant is not precluded from obtaining a revision of his account by the acceptance of payment of the part allowed in the first settlement. 8 pub., 343. Revision of, where a specific item is claimed. The claim of an officer or enlisted man in the Regular Army, who has served many years, for a specified item in his account should not be regarded as requiring a reexam- DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 29 ACCOUNTS—Continued. Revision of, where a specific item is claimed—Continued. ination of his entire account from the date on which he entered the service. 4 pub., 148. Revision of, where settlement has not been made by the Auditor. As an Auditor has no authority to receive, consider, or audit claims arising under the act of 1849, when filed on and after August 13, 1891, it follows that no appeal to this office from the action of the Auditor refusing to consider the same will be entertained. 2 pub., 250. An application by the widow of a deceased soldier in the war of the rebellion to the Auditor for the War Department for ‘‘any and all arrears of pay ard allowances whatsoever that may be due him under any and all acts of Congress, or under any rulings or decisions of the departments or courts affecting such acts, and particularly for the items of monthly pay, bounty, clothing, travel pay, subsistence, servant’s pay, servant’s clothing, extra travel pay, use and risk of horse, commutation of rations and clothing while a prisoner of war, extra pay for command of com- pany, or such of these as he may by any act or decision be entitled to receive,” is too general and indefinite to ‘ constitute a claim against the United States, and the Auditor having refused to receive it as a claim, the Comptroller of the Treasury is not authorized to revise his‘action. 6 pub., 692; 13 ms., 800, 824, 920, 1001, 1027; 14 éd., 178, 460, 473, 513, 561, 624, 928, 930, 960; 15 zd., 135, 368, 514, 631, 690, 770, 873, 875, 903, 987; 16 zd., 55, 108, 113, 224, 292, 298, 308, 397, 414, 420, 450, 462, 486, 574, 588, 622, 678, 685, 746, 913, 1028, 1132, 1817, 1483; 17 ¢d., 116, 450, 705, 9638, 994, 1003, 1086; 18 ¢d., 15, 593; 19 zd., 61, 385, 476, 735, 823; 20 ad., 47, 79, 126, 164, 348; 21 zd., 48, 99, 604. An application by a soldier ‘‘for any and all arrears of pay and allowances of every nature and description that may be due him under any and all acts of Congress, and the rulings and decisions of the Department thereunder,” is too general and indefinite to constitute a claim against the United States, and the Auditor having refused to receive it as a claim, the Comptroller of the Treasury is not authorized to revise his action. 6 pub., 747. Revision of, where the amount claimed was allowed. Where in the settlement of a claim the Auditor allowed the full amount claimed, the Comptroller of the Treasury is not authorized upon revision thereof to allow a greater amount. 20 ms., 47, 1138. 30 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. ACCOUNTS—Continued. Revision of, where the balance has not been certified. The certification of the balance arising upon an account is the specific mode prescribed by the act of July 31, 1894, for attesting the action of the Auditor in settling the account, and until the balance has been certified there is no authority under which a revision of the account by the Comptroller can be obtained. 5 pub., 444; 10 ms., 213. Revision of, where the rate claim was allowed. Where in the settlement of an account for transportation the Auditor made an allowance in accordance with the rate claimed, the Comptroller of the Treasury is not authorized upon revision of the account to make an additional allowance based upon a higher rate. 20 ms., 71, 79, 134. Revision of, while pending before an Auditor. The revision by the Comptroller of the Treasury of an account which is pend- ing before an Auditor for settlement is not authorized. 9 ms., 667. See supra, revision of an item suspended. The Comptroller of the Treasury is not authorized to revise an account while it is pending before an Auditor. 13 ms.,.433, 1147. Secret service work, for, not required to be itemized. Accounts for secret service work for the War Department during actual hos- tilities in the war with Spain may be settled upon proper certificates without being itemized. 6 ms., 959. Services not performed at the time of rendition. A United States commissioner is not entitled to fees for services which had not been performed by him at the time he ren- dered his account therefor, even though he subsequently performed the services. 6 pub., 285. Settlement of. See infra, revision of, where the balance has not been certified; and AccouNTING OFFICERS, accounts, settlement of. Specific item, where claim is for. See supra, revision of, where a specific item. Supplemental, the statement of, required. When the Auditor allows certain items suspended in the fee account of an officer of a United States court, such action requires the statement by him of a supplemental emolu- ment account to include such allowances, and not a reopening of the former settlement. 2 pub., 474. When, upon the allowance of a claim for the repayment of com- missions paid by an entryman whose entry has been can- celed, the Auditor for the Interior Department finds that the commissions paid by the receiver of a land office to himself and the register in a prior fiscal year should be DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 381 ACCOUNTS—Continued. Supplemental, the statement of, required—Continued. recharged to the receiver, the statement of a supple- mental account upon such new evidence is within his jurisdiction, and no reopening or revision of the accounts by the Comptroller of the Treasury is required. 3 pub. 327, Supplemental, time within which they may be renderea. No supplemental account will be entertained for a period earlier than one year from the filing thereof. 5 pub., 513. See CoMMISSIONERS, accounts, Supplies, where improperly used by officers. The accounting officers have no jurisdiction, upon the settle- ment of the cash account of a disbursing officer, to dis- allow a legal and proper charge for supplies purchased and received, because it may appear that the supplies were used for a purpose not considered proper by the accounting officers, the jurisdiction of the latter over property accounts being limited by the act of March 29, 1894, to charging an officer responsible for public prop- erty with such losses to the Government as may be certi- fied to them in the manner provided in section 1 of said act. 2 pub., 264. Telegrams, general statement that ail, are confidential. The requirement that, in accounts for disbursements for tele- graphing, where the original telegrams or copies thereof are not furnished, a certificate by the proper officer that the telegrams are of a confidential nature and were on official business must be furnished, is not complied with by a general statement that all telegrams of the Inter- state Commerce Commission are confidential. 7 pub., 528; 14 ms., 199. Telegrams, transmission of, as vouchers. The law requiring administrative examination of accounts before their transmission to the Auditors does not authorize the retention in the administrative office of the supporting vouchers and evidence necessary for their settlement. 4 pub., 233. The original telegrams presented by a telegraph company in support of its claim are no part of the records of an administrative office, but are the vouchers of the com- pany, and should be transmitted with the claim to the Auditor required to make the settlement. 4 pub., 233. 32 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. ACCOUNTS—Continued. Telegrams, transmission of, as vouchers—Continued. In an exceptional case where a telegram is of such a nature that it would be prejudicial to the public interests to have it exposed, its production may be waived, provided the head of the department or bureau not under any depart- ment will certify to its confidential character, and to all other facts necessary to a proper settlement of the claim or account.. Such an exceptional case should not be made the excuse for the retention of all telegrams. 4 pub., 233; Tms., 33; 18 ¢d., 163; 15 td., 82. Transmission of, by the administrative office. A claimant is entitled to have his claim or account against the Government jinally settled by the accounting officers of the Treasury, and the department to which it is presented should forward the same, after the administrative exam- ination required by the act of July 31, 1894, to the proper Auditor for final settlement. 4 pub., 1. See supra, evidence, transmission of. Trust funds, for. See supra, public. Verification of, by oath, in the collection of the revenue. The provision in section 2693, Revised Statutes, that no account for the com- pensation of employees engaged in the collection of the revenue shall be allowed unless certified by oath that the full sum therein charged has been received, etc., does not require that such oath shall be taken before payment thereof has been made. 9 ms., 402. Verification of, by oath, where required by law. An office deputy marshal who is required by section 13 of the act of May 28, 1896, to present his account for actual expenses properly sworn to, can not charge the expense of so proving the account to the Government. 3 pub., 430; 6 ms., 734. An officer who may be entitled to reimbursement for the ex- pense of proving an account or voucher by his oath is entitled to be reimbursed only to the extent of the fee which the officer administering the oath can legally charge. 3 pub., 646; 5 ms., 230. An officer who may be entitled to reimbursement for the ex- pense of proving an account or voucher by his oath will not be allowed the expense of proving a duplicate voucher unless he is required by law or regulation to prove the duplicate in the same manner as the original. 8 pub., 646; 5 ms., 523; 13 zd., 279. See CoMMISSIONER’S, oath, administering. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 83 ACCOUNTS—Continued. Verification of, by oath, where required by regulations. An officer or employee who is required by an order or regula- tion of a department, but not by law, to verify his accounts by. oath is entitled to reimbursement for the necessary expense incurred in making such verification; but where the verification is required by law he is not so entitled. 4 pub., 494; 6 ms., 734; 14 ¢d., 258. See CLERKs or courts and Commissioners, oaths; INDIAN AFFAIRS, accounts; Marsnats, accounts; and Navy, oath. Vouchers, duplicate, payment upon. Upon satisfactory evidence that the original has not been paid, payment may be made upon a duplicate voucher for advertising. 1 pub., 168. The Commissioners of the District of Columbia are authorized to pay the fees of witnesses summoned in the police court of the District upon the presentation of duplicate certificates of attendance when the originals have been lost or destroyed and a duplicate has been issued by the clerk of the court. 2 pub., 45. Vouchers, effect of, as evidence. The presentation by a disbursing officer of a voucher properly receipted by the person entitled to payment is but prima facie evidence of actual payment by him, and will not entitle him to credit unless the amount has been actually paid to the proper person or his representative. 1 pub., 228. Vouchers for expenditures must be furnished. Proper vouchers for expenditures charged in accounts rendered by public officers are required to be furnished. 4 pub., 544; 7 ms., 1228. Vouchers, lost, credit for. See ACCOUNTING OFFICERS, lost. Vouchers, receipted but not paid. The practice by disbursing officers of exacting receipts for moneys which have not been paid, and of submitting such receipts as vouchers in their accounts, is most repre- hensible. 4 pub., 352. See supra, payments. Vouchers receipted under protest. The payment of the Chesapeake and Potomac Telephone Company for tele- phone service at rates fixed by the act of June 30, 1898, is authorized, notwithstanding that the vouchers have been receipted under pro- test, reserving the right to claim a larger sum should the act be declared to be invalid. 9 ms., 628. 7347—02——_3 384 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. ACCOUNTS—Continued. Vouchers, retention of, by the administrative office. See supra, evidence, telegrams, and transmission. Vouchers signed by an attorney. Section 3477, Revised Statutes, does not prohibit a disbursing officer from accepting the receipt of an agent or attor- ney of an individual, firm, or corporation, and receiving credit for a voucher so receipted, provided it appears thereon that the check issued in payment was made pay- able to the order of the individual, firm, or corporation. 2 pub., 295. Vouchers signed by the wife of the payee. Although an officer or employee may be unable to receipt for his salary, there is no authority of law for its payment to his wife upon her receipting in his name. 1 pub., 268. Vouchers signed with a pencil. The receipt of a witness to a pay roll is valid although written with a pencil, and not with ink as required by the regu- lations and practice of the Department. 1 pub., 419; 14 ms., 968. Withholding money from an officer. See AccouNTING OFFICERS withholding; CLAIMs, withholding; Contracts, default, and penalty; PosraL SERVICE, subcontractor; and Set-orFr, overpayment. Year, to be rendered by the fiscal. Accounts for public moneys are required to be rendered by the fiscal year. 8 pub., 606; 7 ms., 840. See 8ms., 66. ADMINISTRATORS. Appointment of, not required for sums less than $100. Where the amount due a decedent is less than $100, payment may be made to the widow as the natural guardian of the minor heirs, without obtaining letters of administration. 6 ms., 1006. Under a long-established practice of the accounting officers a sum less than $100 due a deceased officer or employee may be paid to his widow, without letters of administration, upon the production of the evi- dence required in such cases. 18 ms., 722; 3 id., 862. See Orricers, debts. Domicile of the decedent, appointed at. Where an administrator has been duly appointed for the estate of a deceased creditor of the United States at the domicile of the decedent, and has given sufficient bond to protect the estate, payment should be made to such administrator of the amount due the decedent, in order that the same may be disposed of according to the laws of the State where the decedent resided. 5 pub., 340; 16 ms., 1161. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 35 ADMINISTRATORS—Continued. Heirs or creditors, in behalf of. Payment of pay and allowances due a deceased soldier will not be made to an administrator who was not appointed for the benefit of his heirs, or of bona fide creditors, in default of heirs, to the amount of duly pro- bated accounts. 17 ms., 1146. Next of kin not entitled. Pay due a deceased soldier is payable to his legal representative and not to his next of kin. 18 ms., 662. Representatives, payment to, as the legal. Under a provision in the act of March 3, 1899, for payment “‘ to the legal representatives of George McDougall, deceased,” payment to the administrator of the estate of the dece- dent is authorized. 5 pub., 621. Widow, payment to, without. See supra, appointment of. ADVANCES OF MONEY. See Pusiic Moneys. ADVERTISING. ‘Approval of, does not authorize. See infra, written authority. Commercial rates. A disbursing officer is not authorized to pay bills for newspaper advertising when he is satisfied that the price exceeds the commercial rates charged to private individuals, with the usual discounts, notwithstanding the affidavit of the pro- prietors of the newspapers to the contrary. 1 pub., 312. When the proprietors of a newspaper show by affidavit that the rates theretofore sworn to by them were, although not so limited, intended simply to cover advertising of a certain kind, they may be paid at their usual commercial rates for advertising not of the kind intended by their first statement of rates. 1 pub., 373. Emergency, or exigency. See infra, open market; and proposals, after; proposals, certificate; and pro- posals, duration; and PosraL sERVICE, envelopes. Exigency, certificates of. See infra, proposals. Open market, purchases in. The clauses in the act of August 6, 1894, allowing open-market purchases not exceeding $200 to be made by the Quarter- master’s and Ordnance departments of the Army, will authorize such purchases without regard to the existence of emergency requiring immediate action. Purchases in larger amounts than $200 may still be made in emergen- cies under section 3709, Revised Statutes. 1 pub., 302. 36 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. ADVERTISING—Continued. Open market, purchases in—Continued. The provision in the act of July 5, 1884, that purchases of sup- plies for the Quartermaster’s and Commissary depart- ments in cases of emergency ‘‘must be at once reported to the Secretary of War for his approval” is directory only, and the failure of certain officers of these depart- ments to make reports of such purchases does not invali- date the purchases or the payments therefor. 5 pub., 259; 11 ms., 81. Under the provision in the act of March 3, 1899, that ‘‘the Bureau of Ordnance of the War Department is author- ized to purchase without advertisement such ordnance and ordnance stores as are needed for immediate use; and when such ordnance and ordnance stores are to be man- ufactured, then to make contracts without advertisement for such stores,” the Bureau of Ordnance is authorized to make contracts for ordnance, as well as for ordnance stores, without advertising. 5 pub., 554. The provision in the act of March 15, 1898, that purchases of supplies for the Army, not to exceed $200, may be made in open market, such pur- chases to be immediately reported to the Secretary of War, does not require that such purchases to be valid shall be approved by the Secretary of War. 11 ms., 81. See infra, proposals for supplies. Proposals, for, after an emergency has terminated. No advertisement is necessary under section 3709, Revised Statutes, when there is an emergency requiring an imme- diate delivery of articles or performance of service, but when that emergency is met, if further articles or service of like character are required, it is the duty of the Department in question to enter into a formal contract in compliance with the terms of the statute. 3 pub., 175. Proposals, for, avoiding by selecting special articles. Where articles of furniture in ordinary use are required, the selection of par- ticular patterns which can be supplied by one manufacturer only does not authorize their purchase without advertising for proposals, on the ground that there would be no competition. 15 ms., 1535. Proposals, for, by circulars and posters. To meet the requirements of section 3709, Revised Statutes, an advertisement need not necessarily be by publication in the newspapers, but by circulars sent to persons engaged in the particular business to be performed, or in furnish- ing the supplies desired, accompanied by posting of handbills in the proper localities, or by other means of giving publicity. 3 pub., 175. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 387 ADVERTISING—Continued. Proposals, for, by circulars aud posters—Continued. When advertisement in newspapers is impracticable, it should be done by circulars, posters, letters, or other effective means of notifying dealers and inviting competitive bids. 3 pub., 470. Proposals, for, by the Spanish Claims Commission. Section 3709, Revised Statutes, as amended by the acts of Janu- ary 27 and April 21, 1894, which provides for advertising for proposals for supplies and services for the Executive Departments, does not apply to supplies or services to be procured for the Spanish Claims Commission. 8 pub., 128. Proposals, for, certificates of exigency. Where the public exigency requires the immediate delivery of furniture and there is not time to solicit or receive com- petitive bids, the purchasing officer must certify to such exigency and to such lack of time. 3 pub., 470. Such certificates must not be negatived by the character of the articles purchased, the nature of the necessity for them, or the facts attending the purchase, as disclosed by the voucher and its accompanying papers. 38 pub., 470; 19 ms., 891. Proposals, for; certificate of exigency, effect of. See DEPARTMENTS, HEADS OF, certificate. Proposals, for, duration of exigency. The public exigency which, under section 3709, Revised Stat- utes, will authorize the procurement of service without advertising for proposals, can not rightfully be held to continue for a longer time than is necessary to enter into a contract for the continuing service. 3 pub., 314; 5 ms., 535, 686. Proposals, for, for articles of small value. Section 3709, Revised Statutes, which provides for advertising for proposals for supplies or services to be procured by purchase or contract, applies to all supplies and services, except personal services, irrespective of their cost, and there is no authority to except articles of small value. 5 pub., 64; 7 ms., 1202. Proposals, for, for personal services. Where the essential part of a contract is for personal services, advertising for proposals under section 3709 is not required. 2 pub., 185. , 38 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. ADVERTISING—Continued Proposals, for, for personal services—Continued. The term ‘‘ personal services,” as used in section 3709, Revised Statutes, which provides that all purchases and contracts, ‘except personal services,” shall be made by advertising for proposals therefor, means individual services per- formed by a single person or by firms for the Govern- ment, under a contract to render their individual services, of either skilled or unskilled labor, under the direction of the Government. 6 pub., 314. Proposals, for, for supplies for the Army. Under the continuous construction placed upon the act of July 5, 1884, agreements for the purchase of supplies for immediate use by the Quartermaster’s and Commissary departments, to be obtained after advertisement for ten days, are not required to be made in the form prescribed under section 3744, Revised Statutes, for War Depart- ment contracts. 1 pub., 264. The proviso in the act of February 27, 1893, that ‘‘ hereafter so much of section 3709, Revised Statutes, as requires adver- tisement before purchase shall not apply to the purchase of medicines and medical supplies” for the Army, is not repealed by the general provision in the appropriation for regular supplies for the Medical Department of the Army for the fiscal year 1899, which provides for the purchase of all supplies after advertisement. 7 pub., 450. The proviso in the act of February 27, 1893, that ‘‘hereafter so much of sec- tion 3709, Revised Statutes, as requires advertisement before purchase shall not apply to the purchase of medicines and medical supplies” for the Army, is repealed by the provision in the act of March 2, 1901, for the repeal of all laws or parts of laws inconsistent with the provisions of the latter act, which contains a provision that there- after the purchase of all supplies for the various departments of the Army shall be made only after advertisement, except in cases of emergency. 17 ms., 796. The provision in the act of March 2, 1901, relating to advertis- ing for proposals for the various branches of the army service, superseded the provision in the act of August 6, 1894, relating to the purchase in open market of ordnance and ordnance stores in amounts of $200 or less, and pro- hibits such purchases, whether less than $200 in amount or not, except in cases of emergency or where it is imprac- ticable to obtain competition. 8 pub., 340. See supra, open market. Proposals, for, for supplies for the ensuing year. See APPROPRIATIONS, annual. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 39 ADVERTISING—Continued. Proposals, for, in the absence of an exigency. Under the requirements of section 3709, Revised Statutes, pur- chases of furniture for the United States Marine Corps must, in the absence of an exigency requiring an imme- diate delivery, be made by advertising for proposals. 3 pub., 470; 7 ms., 1202. Proposals, for, limitation of, to a class of dealers. Excepting in cases where the public exigency requires immediate delivery, all purchases must be made by advertising for proposals as required by section 3709, Revised’ Statutes, but the advertisements may provide that proposals will be received only from a class of dealers competent to furnish articles of the particular character required. 1 pub., 363. Proposals, for, procuring supplies without. Payment to an employee of the Navy Department of a sum to be agreea upon for a specified number of copies of general orders and circulars of that Department to be compiled by him outside of official hours and duty, and to be printed at his own expense, would be in contra- vention of section 3709, Revised Statutes, which provides that all purchases and contracts for supplies or services, except for personal services, shall be made by advertising for proposals; and would also be in violation of the spirit if not the letter of sections 1764 and 1765, Revised Statutes. 5 ms., 820. Proposals, for, where there can be no competition. When a contractor working under a formal contract entered into a written agreement with the proper officer of the United States for additional work, the necessity for which became apparent as the contract work progressed, he is entitled to payment for such additional work, not- withstanding the agreement was not made after previous advertising for proposals, as required in section 3709, Revised Statutes, the nature of the particular work being such that it could be performed only by the person doing the work under the contract. 2 pub., 373; 6 ms., 85. Section 3709, Revised Statutes, does not require the advertising for proposals nor the entering into contracts for the pur- chase of patented or copyrighted articles where the bene- fit of competition can not be secured. 2 pub., 6382; 12 ms., 428. Congress haying made specific provision for additional compensation to the Oceanic Steamship Company for transportation of the foreign mails by its steamers sailing from San Francisco to Tahiti, advertising for proposals for such service was unnecessary and useless and not required. 20 ms., 170. 40 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. ADVERTISING—Continued. Proposals, for, where there 1s an emergency or exigency. See supra, open market; and proposals, after; proposals, certificate; and propo- sals, duration; and PosTaL SERVICE, envelopes. Written authority for, by an Assistant Secretary. See DEPARTMENTS, HEADS OF, assistant. ? * Written authority for, by the Chief of Engineers. The erection of the building for the Government Printing Office provided for by the act of March 2, 1899, having been placed under the exclusive direction of the Chief of Engineers, written authority given by him for advertising for proposals in connection therewith must be regarded as a compliance with the provision in section 3828, Revised Statutes, that no advertisement for any Executive Department of the Government shall be published without the written authority of the head of the Department. 15 ms., 392. Written authority for, prior to publication a prerequisite. The written authority of the head of the Department required by section 3828, Revised Statutes, for publishing in any newspaper any advertisement, notice, or proposal is required to be given before publication thereof, and a subsequent approval or ratification will not legalize pub- lication without such previous authority. 5 pub., 166; 7 ms., 93, 108. See APPROPRIATIONS, contingent fund; INTERSTATE COMMERCE and Licut- HOUSE SERVICE. Written authority for, where impracticable to obtain. Where the exigency of business required the immediate publication by a consul of notice that his office would be closed on a specified day, the provision in section 3828, Revised Statutes, that no notice of any Executive Department or of any office connected therewith shall be published in any newspaper ‘‘except in pursuance’’ of written authority of the head of the Department, does notapply. 11 ms., 680. AFFIDAVITS. Made long after the facts arose. Sée Ciaims, affidavit. Records, not supported by. See Army, horse, and pay and allowances; clothing where there is no record. AGE. Erroneous representation of. See Lirn-savING SERVICE, age. AGENTS. Disbursing. See DisBuRSING OFFICERS. Employment of. See Census, and OFFICERS, agents. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 41 AGRICULTURE, DEPARTMENT OF. Additional salary, payment of. See OFrricErs, compensation, two employments. Employee receiving other compensation. See LEAVES OF ABSENCE, resignation. Envelopes, the purchase of, for the Weather Bureau. The exception of the printing office in the Weather Bureau from the operation of section 31 of the printing act of January 12, 1895, does not authorize the. purchase of envelopes for that Bureau in any other manner than that prescribed for all Departments in section 96 of said act. 1 pub., 272. Printing office in, transferred to the Public Printer. The printing office in the Department of Agriculture was, by the act of January 12, 1895, transferred to the Public Printer, and the employees thereof receive their pay from him from and after that date. 1 pub., 187. Printing press, purchase of. See PUBLIC PRINTING, presses. ALASKA, TERRITORY OF. See Appropriations, and Districr ATTORNEYS. AMERICAN REPUBLICS, BUREAU OF. Receipts from sales of publications, etc., available for expenses. The receipts of the Bureau of American Republics from the sale of publications, from rents, and other sources, which are authorized by law to he “‘ paid into the Treas- ury as a credit in addition to the appropriation,” are available for use upon the requisition of the Secretary of State in the payment of expenses of the Bureau incurred at any time, said authority not requiring the revenues to be mingled with, or subject to the limita- tions attaching by law to, the appropriations for the support of the Bureau made by Congress specifically for the service of each fiscal year. 3 pub., 673. ANTEDATING. See Army, pay, longevity, where reenlistment; Marine corps, enlistment; Navy, enlistment; and OFrricEers, employment. See also OFFICERS, appointment made to take effect at a prior date. APPOINTMENTS. See Orricers. APPROPRIATIONS. PRINCIPLES APPLICABLE TO. Abstracts of title to land owned by the United States, payment for. The expense of procuring an abstract of title to land owned by the United States is payable from the appropriation for contingencies of the Department procuring the abstract. 5 pub., 62. 42 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. APPROPRIATIONS—Continued. Abstracts of title to land purchased, payment for. The expense of procuring an abstract of title to land to be used as a site for a fortification is a proper charge against the appropriation made for the purchase of the site if the abstract is needed by the United States attorney to assist him in examining the title, provided the land is to be purchased and not condemned. 3 pub., 216. See District ATTORNEYS, titles. Amount, specific, for a particular object. Congress having authorized the use of the immigration fund for the payment of a specific amount of the cost of con- structing buildings at the Ellis Island immigrant station, such specific authorization impliedly prohibits the use of a greater or additional sum of this fund for this purpose. 7 pub., 398. See infra, specific provision. Amount, specific provision to control. Under an appropriation to pay a person named therein the dif- ference between the pay of a folder and that of a mes- senger, which difference can be precisely determined, he is entitled to the amount of such difference, though it exceeds the amount specified in the appropriation. 5 pub., 18. See infra, augmenting, specific sum, and terms. Annual, advertising, use of, for supplies for ensuing year. The annual appropriation for the Revenue-Cutter Service, which specifically includes the expense of advertising, may be used during the fiscal year for the service for which it is appropriated in advertising for supplies for the next fiscal year. 3 pub., 518. The appropriation for the Revenue-Cutter Service for the fiscal year 1900 contains a specific item for advertising, and the cost of advertising in that fiscal year, although for proposals.for supplies for the fiscal year 1901, is payable therefrom. 15 ms., 807. The item for advertising contained in the appropriation for the service of the Post-Office Department for the fiscal year 1902 is applicable to advertising within that year for proposals for supplies for the service of the fiscal year 1903. 8 pub., 695. Annual, effect of an addition to, in the following year. An appropriation having been made for an invalid elevator in the marine hospital at Boston for the fiscal year 1897, and another appropriation having been made ‘‘for addition to elevator’ for the fiscal year 1897, the former appropriation must be held to continue available during the latter fiscal year. 3 ms., 849. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 43 APPROPRIATIONS—Continued. Annual, effect of an addition to, in the following year—Continued. An appropriation having been made for dredging out the South Atlantic quarantine station for the fiscal year 1897, and an appropriation having been made for ‘‘additional for dredging out’’ for the same station for the fiscal year 1898, the latter appropriation does not operate to make the former applicable to the service of the fiscal year 1898 also. 5 ms., 223. Annual, for two fiscal years, use of, for the purchase of lands. Where deeds were executed and transmitted to the Department of the Interior in June, and approved in October, 1899, for the purchase of lands which it was the purpose of the Department to purchase with the sums available from appropriations for the two fiscal years 1899 and 1900, the sums thereof respectively available may be used for é the purchase of the lands. 13 ms., 297. Annual, permanent, contained in. See infra, permanent. Annual, use of, for advertising for articles for the ensuing year. The cost of advertising in the fiscal year 1900 for proposals for furnishing miscellaneous articles for the service of the fiscal year 1901 is payable from the appropriation for the latter fiscal year. 6 pub., 898. Annual, use of, for condemnation proceedings begun in the year. From an appropriation made for improving the Dalecarlia receiv- ing reservoir and the purchase of land therefor, for the fiscal year 1896, may be paid the expenses of the suit to condemn the land and the judgment rendered therein where such suit was begun within the fiscal year, although it may not be determined until after the close of the fiscal year. 2 pub., 547. Annual, use of, for contracts approved after the year. As a contract for surveying the public lands is not, by section 2398 of the Revised Statutes, binding on the United States until approved by the Commissioner of the Gen- eral Land Office, the liability thereunder is properly payable from the appropriation made for the service of the fiscal year in which the approval is given. 1 pub., 321. Annual, use of, for contracts awarded within the year. An appropriation for the fiscal year 1895 is not available after the expiration of that year for payment of the expenses of repairs for which contracts were awarded but not actually entered into, within the meaning of section 3690, Revised Statutes, during such year. 2 pub., 51; 5 ms., 233. 44 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. APPROPRIATIONS—Continued. Annual, use of, for contracts extended after expiration. Where a contract for the survey of the public lands is required to be completed by a fixed date, the granting after that date of an extension of time by the Commissioner of the General Land Office is in effect a new contract, and the liability thereunder is payable from the appropriation for the year in which the extension is granted. 1 pub., 321. Annual, use of, for contracts extended before expiration. Where the time specified in a contract for the completion of the work pro- vided for therein is extended before it has expired, but after the expiration of the fiscal year within which the contract was made, expenses incurred thereunder may be paid from the appropfiation for that year. 12 ms., 757. e Annual, use of, for contracts for personal services. A contract of employment entered into on May 23, 1899, to furnish informa- tion and statistics during a period of 13 months for $1,625, to be paid in monthly installments of $125, the information and statistics to be furnished not having been specifically described, is a contract for personal services, and the use therefor during the fiscal year 1890, of the appropriation for payment of services of experts and for other necessary expenditures in collecting facts relating to internal and foreign commerce for the fiscal year 1899 is prohibited by section 3690, Revised Statutes. 11 ms., 399. Annual, use of, for contracts made after the year. An appropriation made for the service of the fiscal year 1897 is not applicable to any portion of the work done under a contract that is not severable which was entered into July 28, 1897, although a portion of the work was performed, in contemplation of the contract, within the fiscal year 1897. 5 pub., 318; 9 ms., 976. Annual, use of, for contracts made in the prior year. In payment for envelopes ordered during the fiscal year 1898, under a contract providing for all envelopes called for during that year, and which were intended and used for the service of the fiscal year 1899, the appropriation for the latter year is exclusively applicable. 5 pub., 486. Annual, use of, for contracts made near the end of the year. Under the provision in the appropriation for botanical investigations and experiments for the fiscal year 1899, for the erection of a plant house, a contract entered into near the end of the fiscal year for the erection of a building for that purpose is properly made within that year, within the meaning of section 3690, Revised Statutes. 9 ms., 1008. The provision in section 3690, Revised Statutes, that balances of annual appropriations shall only be applied to the pay- ment of expenses properly incurred within the fiscal year DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 45 APPROPRIATIONS—Continued. Annual, use of, for contracts made near the end of the year—Continued. for which the appropriation was made, or to the ‘‘fulfill- ment of contracts properly made within that year,” does not prohibit the payment from the appropriation for repairs to elevators, 1901, of the amount stipulated ina contract entered into by the Postmaster-General on the 29th day of June, 1901, for putting in floor indicators to the elevators in the Post-Office Department building. 8 pub., 346; 15 ms., 36. Annual, use of, for contracts made within the year. The decision of the Commissioner of the General Land Office in making a surveying contract payable from the appropria- tion for the fiscal year in which it is made is conclusive evidence that the contract is for the service of that year within the meaning of section 3690, Revised Statutes. 1 pub., 321. Annual, use of, for contracts to be performed in the ensuing year. There is no authority, under an appropriation made specifically for the service of a particular fiscal year, to enter into a contract for supplies, etc., for the service of a subse- quent fiscal year, and therefore, as to that appropriation, such a contract is not ‘‘ properly made within that vear,” within the meaning of section 3690, Revised Statutes. 4 pub., 553; 12 ms., 105. Cement furnished in the fiscal year 1898, under a contract dated June 25, 1897, but which stipulated that the cement should be delivered on or before December 31, 1897, is not for the service of the fiscal year 1897, and payment therefor from the balance of an appropriation for that fiscal year is not authorized. 4 pub., 553. Under the provision in section 3690, Revised Statutes, which authorizes the use of balances of annual appropriations remaining unexpended at the expiration of the fiscal year for which they are made, for the ‘‘fulfillment of con- tracts properly made within that year,” a contract may be properly made before the expiration of such fiscal year for the construction of a sewer required for the service of that year, although the sewer can not be com- pleted until some time in the ensuing fiscal year. 7pub., 791. Where, under an annual appropriation, a contract is entered into, before the expiration of the fiscal year for which it is made, for a particular work which is described with reasonable certainty, the compensation therefor to be measured by the number of days required to perform 46 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. APPROPRIATIONS—Continued. Annual, use of, for contracts to be performed in the ensuing year—Con. the work and the value of the materials to be furnished, the use of the balance of such appropriation remaining unexpended at the end of the fiscal year is authorized, although a portion of the labor and materials may be performed and delivered after the expiration of such fiscal year. 17 ms., 906. Annual, use of, for expenses incident to a contract after the year. A contract having been properly entered into during the fiscal year for which an appropriation is available, the expenses necessarily incident to the inspection and superintendence of the work are properly payable from said appropria- tion, although such incidental expenses are not incurred until after the fiscal year for which the appropriation is made. 1 pub., 517; 6 ms., 563; 10 zd., 12. Annual, use of, for expenses incurred after the year. Under section 3690, Revised Statutes, an appropriation made in an annual appropriation act is not available for the payment of expenses incurred after the fiscal year when such expenses are not incurred in the fulfillment or neces- sarily incident to the fulfillment of a contract properly made within the year. 1 pub., 533. A contract having been entered into in March, 1901, for a lens for a light-house, expenditures incurred after the expira- tion of the fiscal year 1901, which were necessary in fit- ting and placing the lens, are payable from the appropria- tion for that fiscal year. 8 pub., 898. Annual, use of, for mileage for travel in two years. The mileage of navy officers is properly payable from the ap- propriation for the fiscal year in which the major portion of the travel, when such travel covers portions of two fiscal years, is made. 2 pub., 14; 11 ms., 637. A soldier absent on a furlough extending into a subsequent fiscal year must be paid his commutation of rations from the appropriations made for the fiscal year in which each day’s right to commutation accrues, and not from the appropriation for the fiscal year in which the furlough commenced or that for the year in which it terminated. 38 pub., 183. See TRAVELING EXPENSES, statutes. Annual, use of, for preliminary expenses prior to the year. Expenses in making preliminary examinations, advertising, and contracts, may be incurred under an annual appropriation prior to the begin- ning of the fiscal year for which it is made, but payment therefor is not authorized prior to such year. 1 ms., 473. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 47 APPROPRIATIONS—Continued. Annual, use of, for preliminary expenses prior to the year—Continued. The incidental expenses connected with the preparation of and entering into a contract payable from an annual appro- priation, although incurred prior to the beginning of the fiscal year for which the appropriation is made, may be paid from said appropriation after it becomes available. 1 pub., 472. Annual, use of, for protecting property after the year. After the expiration of a fiscal year and the completion of a con- tract payable from an appropriation made for that year, such appropriation can not be used to pay the expenses to be incurred in protecting the property which was re- paired under the contract until a further appropriation is made by Congress, such expenses not being in the fulfill- ment of the contract within the meaning of section 3690, Revised Statutes, nor incidental thereto. 2 pub., 74. Annual, use of, for services rendered in prior year. See OFFICERS, compensation, increasing. Annual, use of, for sites accepted within the year. In the purchase of sites for public buildings at the capitals of Wyoming, Idaho, and Montana, under authority con- tained in the sundry civil appropriation act for the fiscal year 1896, the appropriation therefor ‘‘available during the fiscal year” may be used after the expiration of the fiscal year in payment for sites accepted by the Secretary of the Treasury during the year, such acceptance consti- tuting a contract for the service of the fiscal year within the meaning of section 3690, Revised Statutes. 2 pub., 615. Annual, use of, for subscriptions to periodicals. A subscription to a periodical is properly payable from the ap- propriation current at the time the subscription is given, although the delivery may extend into the next fiscal _-year. 2 pub., 474. See Pusiic MoNnrys, prepayment. Annual, use of, for supplies to be used in the ensuing year. The cost of coal purchased in the United States in April, 1900, for use in Ma- nila, but which can not reach Manila until the next fiscal year, is properly payable from the avpropriation for the fiscal year 1900, the coal having been purchased to supply a proper want of the fiscal year 1900. 13 ms., 609, 681; 14 id., 189, 973; 15 id., 36, 49, 94, 218, 689; 16 id., 261, 660; 20 id., 839. Annual, use of, for the year for which made only. An appropriation found in an annual appropriation act and made specifically for the service of a certain fiscal year is not 48 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. APPROPRIATIONS—Continued. Annual, use of, for the year for which made only—Continued. available thereafter except in payment of expenses prop- erly incurred, or in the fulfillment of contracts properly made within the year, as provided in section 3690, Re- vised Statutes. 1 pub., 170. The appropriation in the sundry civil act of June 11, 1896, for the expenses of the California Débris Commission is lim- ited to expenses incurred in the fiscal year 1897, and can not be used for an expense incurred before July 1, 1896, although the appropriation from which it is properly payable is exhausted. 3 pub., 41; 14 ms., 998. An annual appropriation is applicable only to expenditures prop- erly incurred for the use of the particular fiscal year for which it ismade. 6 pub., 815. See supra, advertising. Annual, use of, prior to year where immediate action is required. When an appropriation found in an annual appropriation act is made for the purpose of carrying out the provisions of another law requiring immediate action, such appropria- tion is available prior to the beginning of the fiscal year for the service of which the other appropriations made in the act are intended. 1 pub., 329. See supra, advertising. : Annual, use of, where an order was given within the year. The only appropriation available under the provisions of section 3690, Revised Statutes, for the payment of the purchase price of an instrument not procured by contract, and delivered during the fiscal year 1896, is that for the year 1896, although the instrument was ordered during the fiscal year 1894. 2 pub., 202; 6 ms., 671; 7 ¢d., 583. The appropriation for the manufacture of distinctive paper for United States securities, made in the act of June 8, 1896, to supply deficiencies in appropriations for the fiscal year 1896, is available during the fiscal year 1897 for pay- ment of the salaries of the employees referred to in the appropriation and the incidental expenses connected with the supervision of the work, the order for the paper having been given before June 30, 1896. 3 pub., 72. When the Public Printer receives an order from a Department for printing to be paid for from its appropriation the expense may properly be charged to the then current appropriation as ‘‘an expense properly incurred during that year” within the meaning of section 3690, Revised DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 49 APPROPRIATIONS—Continued. Annual, use of, where an order was given within the year—Continued. Statutes, although the printing may not actually be done until the next fiscal year. 3 pub., 256. The special appropriation for the fiscal year 1896 ‘‘for producing Official Gazette, including weekly, monthly, quarterly, and annual indexes therefor,” is available for the printing at the Government Printing Office of the indexes to the volumes of the Gazette covering the fiscal year 1896, although the printing of complete indexes was not ordered until after the expiration of the fiscal year. 3 pub., 460. An order given to a bookseller on February 17, 1897, for books specified therein, which were delivered October 19, 1897, is not a contract properly made within the fiscal year 1897, within the meaning of section 3690, Revised Statutes, and payment for the books from the appropriation for that fiscal year is not authorized. 5 ms., 598. See infra, deficiency. Annual, use of, where authorization was granted within the year. An authorization to purchase articles does not constitute a contract within the meaning of section 3690, Revised Statutes, which prohibits the use of balances made specifically for the service of a particular fiscal year for expenses not properly incurred within that year, or not for the ‘‘fulfillment of contracts not properly made within that year;”’ and payment from the appropriation for expenses of collecting the revenue from customs for the fiscal year 1898, for articles the pur- chase of which was authorized in April and June, 1898, but which were not delivered until July, 1898, is prohibited. 7 ms., 133. Annual, when they become available. An appropriotion made for the service of a particular fiscal year does not become available until July 1 of that year, but general legislation therein takes effect immediately. 13 ms., 1103; 16 id., 1166. Applicability of, to expenses necessary to the object. See infra, incident, and means. Augmenting the sum provided for an object. Congress having appropriated a definite sum to be expended in furnishing, equipping, and repairing public buildings under the control of the Treasury Department, the use of the appropriation. for the Marine-Hospital Service to augment the sum to be used for these purposes is not authorized. 5 pub., 835. See infra, specific object. Authority to pay judgments for refundment of duties. The provision in section 2 of the act of April 29, 1902, thac upon the certification of judgments by the Court of Claims for the refundment of duties paid to the military authorities on articles brought into Porto Rico from the States the Secretary of the Treasury ‘‘is authorized to 7347—02——-4 \ 50 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. APPROPRIATIONS—Continued. : Authority to pay judgments for refundment of duties—Continued. pay the same,” must be construed to make an appropria- tion. 8 pub., 818. Balances of, for the 'laval Home, revert to the naval pension fund. Balances remaining unexpended at the end of each fiscal year of appropria- tions made for the support of the Naval Home at Philadelphia, which are not appropriations of general moneys in the Treasury, but of moneys arising from interest on the naval pension fund, revert to that fund. 12 ms., 421. Balances remaining on the books two fiscal years. The term ‘‘unexpended,”’ as used in the provision in the act of June 20, 1874, that ‘‘the Secretary of the Treasury shall cause all unexpended balances which have remained on the books of the Treasury for two fiscal years to be carried to the surplus fund,’’ must be construed to mean moneys not drawn from the Treasury in payment of obliga- tions, and not moneys against which there are no outstanding obli- gations. 19 ms., 33. See infra, District of Columbia. Under the provision in the act of June 20, 1874, that ‘‘the Secretary of the Treasury shall cause all unexpended balances which have remained on the books of the Treasury for two fiscal years to be carried to the surplus fund and covered into the Treasury,’’ such balances must be regarded as carried to the surplus fund by operation of law, whether actually covered into the Treasury by warrant or not. 19 ms., 33. The provision in the act of June 20, 1874, that ‘‘ the Secretary of the Treasury shall cause all unexpended balances which have remained on the books of the Treasury for two fiscal years to be carried to the surplus fund and covered into the Treasury,” prohibits the expenditure of any part of the balance of the appropriation for the national defense which remained unexpended June 30, 1899, for the pay- ment after June 30, 1901, of any claims whatever, including expenditures for the fulfillment of contracts made prior thereto. 8 pub., 369. See infra, surplus fund. Charitable purposes, for. See infra, Board of Children’s Guardians; and Statues, substitute. — Claims, accrued, use of, for. See CLaims, accrued. - Classification of articles under. Where an article has been uniformly classified for a great many years as a miscellaneous item and paid for under a provision for miscellaneous items in an appropriation, it will he regarded as properly classified as such. 13 ms., 276. Condemnation proceedings, costs and expenses of. The expenses of taking a jury to view land in connection with condemnation proceedings are payable from the appro- DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY, 51 APPROPRIATIONS—Continued. Condemnation proceedings, costs and expenses of —Continued. priation for miscellancous expenses of United States courts. 2 pub., 201; 19 ms., 377. See 1 pub., 317. The costs in a.State court in proceedings for the condemnation of land are payable from the appropriation for the improvement for which the land is required. 2 pub., 236. The costs and expenses in a suit to condemn land are payable from the appropriation for the improvement for which the land is required. 2% pub., 547; 3 2d., 75; 18 ms., 115. Conditional, where. While it has been the established practice that the preliminary expenses, such as surveys, etc., of a river and harbor improvement may be paid from the appropriation there- for, yet an appropriation which provides that no part thereof shall be expended until the entire right of way, etc., has been secured to the United States free of cost and to the satisfaction of the Secretary of War, is clearly not available for any purpose whatever until the condi- tions imposed have been complied with. 1 pub., 134. An appropriation for the improvement of a designated portion of a street, with the proviso ‘‘ that this amount shall not be expended until said street shall have been dedicated,” will not authorize the use of any portion of said appro- priation until the entire length of the designated portion of the street has been dedicated. 1 pub., 105. Construction of buildings; use of, for furniture. The appropriation ‘‘To construct additional accommodations at the Government Hospital for the Insane” is applicable to piping and heating apparatus, electric wiring and incandescent lights, bath tubs, and such other articles as are permanently affixed to and become a part of the building, but not to the purchase of movable furniture to equip the building for occupancy. 4 pub., 219. Construction of temporary buildings not provided for. The appropriation for repairs, etc., of light-houses, 1899, is applicable to the construction within that fiscal year of a temporary storehouse to be used during that year for handling and shipping materials for such repairs; but not for such a structure to be used for the service of future fiscal years, and especially if not to be completed within that year. 5 pnb., 724. 52 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. APPROPRIATIONS—Continued. Construction of vessels, use for, of appropriation for repairs. The use, for the purchase of plans for the construction of steamers for use in the Philippines, of the appropriation for repairs and maintenance of vessels for the Coast and Geodetic Survey, is not authorized. 21 ms., 211. Contingent expenses, in connection with specified expenses. Where an appropriation makes specific provision for several classes of expenses, and in connection therewith also makes provision for ‘“‘incidental” or ‘‘contingent” or “miscellaneous” expenses, such subordinate provision for incidental or contingent or miscellaneous expenses is not to be construed as having the widest extent of mean- ing which it might have if it stood alone, but is to be construed in connection with and as having relation to the classes of expenses specifically provided for, and to which it is supplementary. 7 pub., 189; 13 ms., 999; 8 pub., 298. See infra, miscellaneous. Contingent expenses, use of, for compensation. Section 3682, Revised Statutes, prohibits the use of appro- priations for incidental and contingent expenses of the Territories in the payment of official or clerical compen- sation. 1 pub., 344. Section 3682 of the Revised Statutes prohibits absolutely the use, for official or clerical compensation, of any money appropriated for contingent, incidental, or miscellaneous purposes. 1 pub., 392; 6 ms., 781. The provisions of section 3682, Revised Statutes, prohibiting the use of appropriations made for contingent, incidental, and miscellaneous purposes for official or clerical compensa- tion, has no application to the appropriation for contin- gent expenses of the Territories of New Mexico, Utah, and Arizona, section 1935, Revised Statutes, specifically providing that such appropriations shall include ‘*‘the salary of the clerk in the executive departments of these Territories.” 1 pub., 410. The employment under and payment from the appropriation for contingent expenses of the Navy Department of an expert to prepare a catalogue of the library of the Museum of Hygiene is prohibited by section 3682, Revised Statutes, which provides that no appropriation made for contingent, incidental, or miscellaneous purpose shall be expended for official or clerical compensation. 6 ms., 460. The payment of compensation for clerical services in the offices of inspectors of light-house districts from the appropriation for supplies of light- houses, under the provision therein for ‘‘incidental expenses,’’ is prohibited by section 3682, Revised Statutes, which provides that “no moneys appropriated for contingent, incidental, or miscellane- DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 53 APPROPRIATIONS—Continued. Contingent expenses, use of, for compensation—Continued. ous purposes shall be expended or paid for official or clerical com- pensation. 10 ms., 615. The provision for ‘‘such other miscellaneous expenses as the President may think necessary,’’ etc., in the appropriation for contingent expenses for consulates expressly provides for the services of a copyist of a miscellaneous nature, and it repeals pro tanto the provision in section 3682, Revised Statutes, which prohibits the use ‘for official or clerical compensation’”’ of moneys appropriated for contingent, incidental, or miscellaneous purposes. 12 ms., 807. The payment from the appropriation for contingent expenses of the Army: of an expert to be employed in connection with the disbursement of - money in the Philippine Islands by officers of the War Department in detecting counterfeit money is prohibited by the provision in sec- tion 3682, Revised Statutes, that no moneys appropriated for contin- gent, incidental, or miscellaneous purposes shall be expended for official or clerical compensation. 14 ms., 273. See infra, contingent fund; Courts, miscellaneous expenses, use of, for compen- sation; and Life-Saving Service, contingent. Contingent expenses, use of, for other purposes. The words ‘‘ contingent expenses” as employed in acts making appropriations mean such incidental, casual, and unfore- seen expenses as are necessary and appropriate to the execution of duties required by law in connection with the object for which the appropriation is made. 4 pub. 287. There is no discretion conferred upon heads of departments to use such appropriations for other purposes. 4 pub., 287. An appropriation for specific items which is not designated “for contingent expenses” can not be construed to be an appropriation for contingent expenses by reason of the similarity of the items specified therein to items in other appropriations expressly made for contingent expenses. 5 pub., 7. From the nature of the relation of an appropriation for contin- gent expenses to the principal appropriation to which it is supplemental it is necessarily implied that it provides for such incidental expenses only as are necessary, usual, or appropriate to the object for which the principal appro- priation is made. 5 pub., 151; 18 ms., 999. See infra, contingent fund, and miscellaneous. Contingent expenses, use of, in connection with rented property. To authorize the expediture of an appropriation for contingent expenses in connection with rented property it must first appear that the rental of such property by the United States is duly authorized and has been appropriated for. 3 pub., 119. 54 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASU up the books of a deceased paymaster is not entitled to the pay of a paymaster while performing those duties. 6 ms., 841. Pay of mates appointed after August 1, 1894. The act of August 1, 1894, prescribing the pay of the twenty- eight mates then serving in the Navy, does not apply to any other mates subsequently appointed, the pay of the latter being fixed by section 1556 of the Revised Statutes. 4 pub., 124; 5 ms., 283, 317; 6 2d., 988. Pay of mates retired under the personnel act. An officer of the Navy who was serving as a mate on August 1, 1894, and who has been retired, under section 17 of the Navy personne] act, after thirty years’ service, is entitled to three-fourths of sea pay. 8 pub., 787. Pay of naval constructors while going to foreign stations. Naval constructors who are detailed for shore duty beyond seas are not enti- tled under the act of March 3, 1899, to the pay and allowances of officers of the Army while going to their foreign stations. 11 ms., 637. See infra, pay and allowances of officers detailed; and OrricreRs, compensation, additional, Pay of officers appointed on the retired list. An officer of the Navy who, under a special act of Congress was appointed on the retired list, with the rank of captain, is entitled to only one-half the sea pay of that grade. 7 pub., 645; 17 ms., 594, 668; 20 dd., 884. Under section 11 of the act of March 3, 1899, that ‘‘any officer of the Navy with a creditable record who served during the civil war, shall when retired be retired with the rank and three-fourths the sea pay of the next higher grade,’’ a lieutenant-commander on the retired list, who. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 507 NAV Y—Continued. Pay of officers appointed on the retired list—Continued. had served during the civil war, and who by authority of the act of March 11, 1902, was appointed commander on the retired list, is entitled to three-fourths the sea pay of acommander. 21 ms., 490. Pay of officers of the Engineer Corps transferred to the line. Officers of the Engineer Corps transferred by the Navy personnel act of March 3, 1899, to the line of the Navy are entitled to pay as officers of their rank in the line of the Navy. 9 ms., 553. Pay of officers on duty ‘beyond seas.” An officer of the Navy on duty in Cuba is on duty ‘‘ beyond seas,” within the meaning of the Navy personnel act of March 3, 1899, and is entitled to the same pay as an offi- cer of the Army on duty in that island. 7 pub., 142. Officers of the Navy on duty in Porto Rico, Guam, and the Philip- pine Islands are not on duty ‘‘ beyond seas,” within the meaning of the Navy personnel act of March 3, 1899, and are not entitled to the same pay as officers of the Army on duty in those islands. 7 pub., 142. See supra, ‘beyond seas.” Pay of officers retired as midshipmen. An officer of the Navy who was retired as midshipman prior to the acts of March 3, 1883, and June 26, 1884, was by the operation of those acts advanced to the grade of ensign; and having been ordered to duty he is, by section 1592, Revised Statutes, entitled to the full pay of that grade. 4 pub., 628. Pay of officers retired under the personnel act. An officer of the Navy who is retired pursuant to section 8 of the Navy personnel act, which provides for the retire- ment of certain officers of the Navy on their own appli- cation, with the rank and three-fourths the sea pay of the next higher grade, is entitled to three-fourths of the pay of an officer of the Army corresponding in rank with the grade upon which he is so retired. 6 pub., 669. Pay of officers suspended from duty. An officer of the Navy placed under arrest or suspended from duty by reason of an offense of which he 1s afterwards found guilty by a court- martial is entitled to waiting orders pay only. 8 ms., 725. Pay of officers under an ad interim appointment. An officer of the Navy who, under section 1506, Revised Statutes, was nomi- nated for advancement in numbers, but whose nomination was not confirmed, and who wasappointed ad juterim rear-admiral while such nomination was pending, is not entitled to the pay of the latter grade. 11 ms., 806. 508 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. NAV Y—Continued. Pay of officers while in hospital. An officer of the Navy is entitled, while temporarily receiving treatment in a hospital, to the pay attached to the duty to which he has been regularly assigned. 2 pub., 298: 7 ms., 155; 10 dd, 294. An officer of the Navy formally detached from duty in order that he may receive medical treatment at a hospital is entitled only to waiting-orders pay. 2 pub., 501. An officer of the Navy who is ordered into hospital for treat- ment, or compelled by sickness to go into hospital, with- out an order granting him sick leave or detaching him from duty, is not thereby detached from his vessel, and while in hospital he is entitled to the pay pertaining to the duty to which he was assigned at the time of the order or sickness. 5 pub., 297. Pay of officers while on sick leave. An officer of the Navy absent from his vessel on ‘‘sick leave,” duly granted by proper authority, is only entitled to ‘“leave or waiting-orders” pay. 8 pub., 425; 11 ms., 612. Pay of officers while on trial by a court-martial. An officer of the Navy who.was tried by a court-martial for an offense and acquitted is entitled during the period of confinement to pay at the rate he was receiving at the time of his arrest. 6 ms., 1063. See infra, pay and allowances. An officer of the Navy who was convicted of an offense by a court-martial is entitled to shore-duty pay, only, while in attendance before the court, and to waiting-orders pay, only, while under arrest for the offense of which he was found guilty. 6 ms., 1076. Under the law which was in effect prior to July 1, 1899, an officer of the Navy who is placed under arrest to be tried by court-martial is, if found guilty, entitled only to wait- ing-orders pay while under arrest and until restored to duty, including the time spent at the trial and in travel- ing to and from the place of trial. 6 pub., 970. Pay of officers while returning from beyond seas. See infra, shore duty, where returning. Pay of officers while settling their accounts. When an officer of the Navy is given thirty days in which to settle his accounts, he ‘is entitled to shore-duty pay for the whole of said period if he is actually engaged during that time on work properly connected with his accounts, as examining and approving vouchers for expenditures incurred by him to be paid by his successor, although he may have rendered his own final account before the expi- ration of said thirty days. 1 pub., 408. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 509 NAVY—Continued. Pay of officers while settling their accounts—Continted. A naval officer detailed as inspector in the Light-House Service, upon being relieved and directed to settle his accounts by direction of the Secretary of the Navy, is entitled to “other duty” pay while so engaged, the period of time not exceeding the limit fixed by the act of July 31, 1894, for the rendition of accounts by disbursing officers. 1 pub., 42+. Pay of officers while settling their accounts after discharge. An officer of the Navy is not entitled to pay after the receipt of his discharge while settling his accounts. 10 ms., 742. Pay of paymasters’ clerks while en route home. A paymaster’s clerk who while abroad was ordered to report for temporary duty on board a vessel bound for the United States, but where he did not occupy the position of paymaster’s clerk, is not entitled to pay by reason thereof after the expiration of his employment. 19 ms., 242. Pay of paymasters’ clerks while not employed. A paymaster’s clerk in the Navy is not entitled to compensation “as such unless actually employed in a position for which the law makes provision for such a clerk, although his appointment may remain unrevoked. 5 pub., 272; 8 ms., 756; 19 id., 242. A paymaster’s clerk in the Navy is entitled to pay as such only when occupying a position for which provision is made by law for such a clerk, and his pay ceases when his suc- cessor is appointed and enters upon his duty. 8 pub., 230. Pay of paymasters’ clerks while not performing duty. A paymaster’s clerk who was ordered to his home to assist in the settlement of the accounts of a paymaster who had been detached from his ves- sel, and who was unable by reason of sickness to perform any duty, is entitled to pay while continued in the service and while the pay- master was entitled toa clerk. 9 ms., 916. Pay of paymaster’s clerks while on a vessel not entitled to a clerk. A paymaster’s clerk of the Navy appointed as clerk to a paymaster perform- ing duties on a vessel having a complement of men authorizing him to have a clerk is entitled to pay as such clerk while holding that position, notwithstanding that he was temporarily ordered to per- form duty on a vessel not having a complement of men entitling a paymaster thereon to a clerk. 20 ms., 534. Pay of paymasters of the fleet. The designation, by the commander in chief of a naval squadron, of a paymaster of the Navy as paymaster of the fleet does not entitle him to the increased pay of that position, and 510 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. NAV Y—Continued. Pay of paymasters of the fleet-—Continued. a subsequent approval of such designation by the Secre- tary of the Navy can not have a retroactive effect. 5 pub., 466. Under sections 1378, 13882, and 1393, Revised Statutes, which ‘authorize the designation and appointment by the Presi- dent of certain officers of the fleet, officers designated and appointed by an order of the commander in chief of a naval force, approved hy the Secretary of the Navy, are entitled to the pay provided for those positions, respectively. 5 pub., 888. Pay of rear-admirals. Under the Navy personnel act of March 3, 1899, rear-admirals of the nine lower numbers are entitled, from the date of the act, to the pay and allowance then received by a brigadier-general of the Army, less 15 per cent when on shore, and the other rear-admirals are entitled, prior to July 1, 1899, to the rates of pay pertaining to their grade prior to the passage of the act only, when they are to be paid at the rates provided for in the new law. 5 pub., 750; 18 ms., 540. Pay of rear-admirals of the nine lower numbers. Under the provision in the act of June 7, 1900, that nothing in section 13 of the Navy personnel act of March 3, 1899, “shall operate to reduce the pay which, but for the pas- sage of said act, would have been received by any com- missioned officer at the time of its passage or thereafter,” a captain of the Navy who was promoted on March 29, 1900, to the grade of rear-admiral, and while in the nine lower numbers of that grade constituted by the Navy personnel act, is not entitled to the pay of the old grade of rear-admiral under the prior law. 7 pub., 162. See supra, advancement; and infra, pay and allowances. Pay of rear-admirals while chief of bureau. A rear-admiral of the nine lower numbers, while holding the office of Chief of the Bureau of Navigation, is entitled to the pay of that grade only, it being the highest pay of the grade to which he belongs. 21 ms., 531. See supra, pay of chief. Pay of retired officers according to existing grades. In section 8 of the Navy personnel act of March 3, 1899, which provides for the retirement of certain officers of the Navy on their own application, ‘‘with the rank and three- fourths the sea pay of the next higher grade, as now existing,” the words ‘‘as now existing” refer to the DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 511 NAV Y—Continued. Pay of retired officers according to existing grades—Continued. grade, and do not limit the retired pay to the rates exist- ing when the act passed. 5 pub., 809. Pay of retired officers detached from duty. A retired officer of the Navy employed on active duty, who is detached from duty and directed to proceed to his home, ceases to be employed on active duty after reaching bis home in pursuance of such order, and is entitled to the pay of a retired officer only. 5 pub., 207. Pay of retired officers detailed to educational institutions. A retired officer of the Navy who, 71 ¢/me of war, is detailed to act as superintendent or professor at any educational institution, as provided by section 1225, Revised Statutes, and the act of September 26, 1898, is engaged in active service and entitled to active-duty pay during the con- tinuance of the war. 5 pub., 326. Pay of retired officers neither increased nor diminished. The proviso in section 13 of the Navy personnel act of March 3, 1899, that nothing in said act shall operate to increase or reduce the pay of any officer then on the retired list of the Navy, which was first adopted by the conference committees of the two Houses of Congress, is constitu- tional, and it forbids the payment to such officers of the pay of retired officers of the Army of corresponding rank. 6 pub., 585. The’provision in the act of June 7, 1900, that nothing in the Navy personnel act of March 3, 1899, should operate to ‘‘reduce the pay which, but for the passage of said act, would have been received by any com- missioned officer at the time of its passage or thereafter’’ does not remove the restriction upon the increase of the pay of retired officers contained in the provision of the latter act ‘‘that nothing in this act shall operate to increase or reduce the pay of any retired officer now on the retired list’’ and to entitle them to the same pay that officers of the Army on the retired list receive. 15 ms., 475. Pay of retired officers, particular cases. An officer of the Navy with the rank of captain, retired under the provisions of section 11 of the Navy personnel act of March 3, 1899, which provides that an officer with a cred- itable record and who has served in the civil war shall, when retired, be retired with the rank and three-fourths the sea pay of the next higher grade, is entitled, on retirement after March 3, 1899, to three-fourths the sea pay of a rear-admiral of the nine lower numbers, or three- fourths the pay then received by a brigadier-general of the Army. 5 pub., 750. 512 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. NAV Y—Continued. Pay of retired officers, particular cases—Continued. Under the Navy personnel act of March 3, 1899, Paymaster- General Edwin Stewart, of the Navy, who retired May 5, 1899, while Chief of the Bureau of Supplies and Accounts, is entitled to three-fourths the sea pay of a senior rear- admiral under then existing law until June 30, 1899, and after that date to three-fourths the sea pay then provided by law for a senior rear-admiral, being three-fourths the pay of a major-general of the Army. 5 pub., 821. See infra, retirement. Pay of the grade to which promotion might have been made. Under the proviso in section 13 of the Navy personnel act of March 3, 1899, prohibiting the reduction of the present pay of officers of the Navy as amended by the act of June 7, 1900, an officer of the Navy in the service March 3, 1899, is entitled to the rate of pay he was then receiving or which he would thereafter have received under the old law, in the various grades or ranks to which he was after- wards actually promoted, if greater than his pay would have been under the new law; but he is not entitled to the pay of any grade under the old law to which he might have been promoted but for the passage of the Navy per- sonnel act. 7 pub., 26; 14 ms., 320, 360; 19 ¢d., 909. Pay of the secretary of the Admiral. The secretary of the Admiral of the Navy is not a commissioned offiver, and his pay is not subject to the provisions of the Navy personnel act; but under sections 1367 and 1556, Revised Statutes, he is entitled to a salary at the rate of 2,500 per annum and to the allowances of a lieutenant in the Navy. 6 pub., 828. Pay on promotion from date of vacancy. An officer of the Navy promoted in course to fill a vacancy in the next higher grade is entitled to pay of the higher grade only from the date of the vacancy he is entitled to fill, if he takes rank from that time, and not from the date of a prior vacancy which was kept open for him but which he was not entitled to fill because of failure to pass the required examination. 6 pub., 17. The number of naval constructors in the Navy not being fixed by law the retirement of an incumbent did not create a vacancy, and the pro- motion of an assistant naval constructor to that grade was not a promotion in course to fill a vacancy and he is not entitled to the pay of the higher grade prior to the date when he took rank therein. 10 ms., 786. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 5138 f NAVY—Continued. Pay on promotion from date of vacancy—Continued. The provision in section 1562, Revised Statutes, that officers of the Navy absent on duty at the time they should have been examined for pro- motion, found qualified by a subsequent examination, shall receive the increased pay and rank from the time the examination should have taken place does not apply to officers of the volunteer service of the Navy during the civil war. 12 ms., 455. An officer of the Navy who was promoted in course to fill a vacancy is not entitled to the pay of the higher grade prior to the date when the vacancy occurred, although he was nominated and confirmed to take rank at a prior date. 18 ms., 664. See Army, and Marine corps. Pay on promotion without new orders. The appointment to a higher grade of a naval officer attached to a United States vessel does not change his orders assigning him to duty on the vessel, and he is entitled to the pay of his new appointment as though ordered to the vessel after his appointment took effect. 5 pub., 43. Pay, prohibition of reduction of. An officer of the Engineer Corps of the Navy who was transferred to the line on March 38, 1899, by the operation of the Navy personnel act and thereafter promoted in consequence of that act, and who thereby was receiving more pay on June 30, 1899, than he had been receiving prior to the passage of the act, is, after the latter date, entitled only to the pay of an officer of the Army of corresponding rank, notwith- standing that it may be less than he was receiving on that date. 12 ms., 790. The provision in the Navy personnel act of March 3, 1899, that no provision therein ‘‘shall operate to reduce the present pay of any commissioned officer now in the Navy,” is not applicable to the pay of an assistant surgeon of the Navy, who on November. 8, 1899, was appointed from the posi- tion of assistant surgeon in the temporary force of the Navy, which latter position he held when the Navy per- sonnel act went into effect. 6 pub., 634. The proviso of section 13 of the Navy personnel act of March 3, 1899, which prohibits the reduction of the present pay of officers of the Navy, as amended by the naval appropri- ation act of June 7, 1900, applies to officers who were in the Navy when the act, took effect only, and not to officers who entered the Navy after June 30,1899. 7 pub., 68; 10 ms., 313; 12 ¢d., 438. An assistant surgeon who was in the temporary force of the Navy when the Navy personnel act of March 3, 1899, took effect, and who under the act of June 7, 1900, has been 7347—02 33 514 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. NAV Y—Continued. Pay, prohibition of reduction of—Continued. given a permanent commission, does not come within the operation of the proviso of section 18 of the Navy per- sonnel act, which prohibits the reduction of the pay of officers then in the Navy, nor of the amendment thereto in the act of June 7, 1900; and under his permanent com- mission he must be paid in accordance with the Navy personnel act. 7 pub., 63. The proviso of section 13 of the Navy personnel act of March 3, 1899, which prohibits the reduction of the present pay of officers of the Navy, as amended by the naval appropriation act of June 7, 1900, does not apply to officers transferred to the regular Navy from the tempo- rary force after June 30, 1899. 19 ms., 327. An officer of the Navy who was separated from the service prior to the pas- sage of the Navy personnel act of March 3, 1899, and who was subse- quently appointed on the retired list, does not come within the proviso of section 13 of that act or of the amendment thereto by the act of June 7, 1900, which prohibit the reduction of the pay of officers then in the service. 21 ms., 884. See supra ‘‘now in the Navy,’’ and pay of the grade. Pay, extra, a gratuity; not payable to heirs. The extra pay granted by the act of March 3, 1899, to officers and enlisted men of the temporary force of the Navy in the war with Spain is a gratuity, and if not received by a beneficiary during his lifetime, his heirs or legal repre- sentatives do not become entitled thereto on his descease. 6 pub., 86; 12 ms., 364. Pay, extra, for service beyond the limits of the United States. An enlisted man who served on a vessel which, while proceeding from the lakes to Philadelphia, touched at Montreal, Canada, for alterations necessary to the voyage, did not serve ‘“‘beyond the limits of tne United States,’’ within the meaning of the act of March 3, 1899, pro- viding for extra pay for service in the temporary force of the Navy, and he is not entitled to two months’ extra pay. 13 ms., 571,574. An officer of the temporary force of the Navy during the war with Spain who served on a vessel that merely touched at a foreign port, on a voyage between two American ports, did not serve beyond the limits of the United States, within the meaning of the act of March 3, 1899, which provides for two months’ extra pay on discharge to such officers who served beyond the limits of the United States. 7 pub., 382. Pay, extra, for service in the temporary force. Officers and enlisted men who served creditably in the temporary force of the Navy during the war with Spain are entitled, on their discharge, to extra pay at the rate pertaining to DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 515 NAVY—Continued. Pay, extra for service in the temporary force—Continued. their rank or grade and to the general character of their service, respectively, at the time of their discharge. 5 pub., 559; 9 ms., 157. See MARINE CoRPS, pay, extra. Men who enlisted in the Navy after March 28, 1898, for tempo- rary service during the war with Spain, and who have been honorably discharged, are entitled to the extra pay authorized by the act of March 3, 1899. 5 pub., 843; 9 ms., 753. Men who enlisted in the Navy for three years for general service, prior to the declaration of war, did not constitute a part of the temporary force entitled to extra pay under the act of March 3, 1899. 9 ms., 456. See supra, pay, extra, enlistments. Pay, extra, for service under two separate enlistments. Under the act of March 3, 1899, granting extra pay on discharge to officers and enlisted men of the temporary force of the Navy for the war with Spain, a pay «lerk who served creditably under two separate appointments and was honorably discharged from each is entitled to extra pay for each service. 6 pub., 631. See Army, pay, extra. Pay, extra, of paymasters’ clerks. Paymasters’ clerks of the Navy are officers within the meaning of the act of March 3, 1899, granting extra pay on dis- charge to officers and enlisted men comprising the tempo- rary force of the Navy during the war with Spain, but only such are entitled to extra pay as were appointed for service with officers in the temporary force or with retired paymasters detailed for active duty during the war. 5 pub., 684; 10 ms., 688; 11 2d., 50, 73, 935. See ARMY, pay, extra, of paymasters’ clerks. Pay, extra, of State naval militia. Officers or enlisted men of the State naval militia who served under the com- mand of officers of the Navy during the war with Spain were not in the Navy of the United States, and they are not entitled to the extra pay provided for by the act of March 3, 1899, for the tempo- rary force of the Navy. 14 ms., 829. Pay, extra, on change of term of enlistment from three years to one. A chief machinist of the Navy who enlisted for three years but was discharged before the expiration of his term because the exigency had termi- nated, and whose record was subsequently amended to show an enlistment for one year for temporary service, is entitled to the extra pay provided for by the act of March 3, 1899. 10 ms., 789; 11 id., 10, 388; 12 id., 501; 13 id.,161, 187, 769, 840, 1161; 14 id., 808. 516 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. NAV Y—Continued. Pay, extra, on change of term of enlistment without discharge. Men who enlisted in the temporary force of the Navy for one year, and who before the expiration of the year and with- out being discharged changed their contract of enlistment to one of three years in the regular service, are not entitled to the extra pay provided by the act of March 3, 1899, for enlisted men in the temporary force of the Navy during the war with Spain. 6 pub., 80; 10 ms., 291; 13 ¢d., T97; 15 zd., 92. Pay, extra, on discharge after having been ordered to home. See infra, pay, waiting orders. Pay, extra, on discharge for disability existing at enlistment. An enlisted man of the Navy who was discharged for disability existing at the time of his enlistment was not guilty of fraud by not disclosing his disability, no questions having been asked him pertaining to such disability, and he is entitled to extra pay under the act of March 3, 1899. 17 ms., 482. Pay, extra, on discharge for own convenience. An officer of the temporary force of the Navy for the war with Spain who was discharged at his own request before the expiration of the war is not entitled to the extra pay provided by for the act of March 3, 1899. 9ms., 817; 10 id., 664; 12 id., 488, 705, 713. The enlistment papers of the temporary force of the Navy in the war with Spain having provided that men enlisting would be discharged upon their own requests before the expiration of their terms of enlist- ment if the exigencies of the service would permit, an enlisted man so discharged is entitled to the extra pay provided for by the act of March 8, 1899. 10 ms., 504; 12 id., 343, 375, 835. An officer of the temporary force of the Navy in the war with Spain who was discharged before the close of the war by accepting an appointment in the Regular Navy was dis- charged for his own convenience, and he is not entitled to extra pay for his temporary service. 6 pub., 714. See infra, pay, extra, on transfer; and Army, pay, extra. Pay, extra, on resignation before the close of the war. A paymaster’s clerk in the temporary force of the Navy in the war with Spain who resigned before the close of the war is not entitled to the extra pay provided for by the act of March 3, 1899. 10 ms., 579; 11 id., 935. Pay, extra, on resignation requested. A clerk toa paymaster of the Navy retired but detailed for active duty in the war with Spain, who resigned at the request of the paymaster, did not resign for his own convenience, and he is entitled to the extra pay provided for by the act of March 3, 1899. 10 ms., 849. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 517 NAVY—Continued. Pay, extra, on transfer from temporary to regular service. An officer of the temporary force of the Navy who, under the act of June 7, 1900, was given a permanent commission in the regular service, was not discharged from the Navy within the meaning of the act of March 3, 1899, which provides for extra pay to officers of the temporary force ‘“who have been or may hereafter be discharged,” and he is not entitled to the extra pay provided for therein. 8 pub., 856. See supru, pay, extra, on discharge for own convenience; and Army, pay, extra, where not mustered out. Pay, extra, where detained in service in the war with Spain. An enlisted man in the Navy, but not of the temporary force, who was detained in service after his term of enlistment had expired by reason of the war with Spain, is not entitled on discharge to the extra pay provided for by the act of March 3, 1899. 12 ms., 241. Pay, extra, where enlistment was for three years. Men who enlisted in the Navy on or after April 26, 1898, for three years’ service or for special service on receiving or stationary ships were not enlisted for the temporary force during the war with Spain, and are not entitled to the extra pay authorized by the act of March 3, 1899. 5 pub., 843; 10 ms., 763, 789; 11 ¢d., 86; 13 éd., 767. Pay, extra, where enlistment was prior to March 28, 1898. Men who enlisted in the Navy prior to March 28, 1898, can not be regarded as having enlisted for temporary service in the war with Spain, and they are not entitled to the extra pay provided for by the act of March 3, 1899. 13 ms., 221. Pay, extra, where ordered to home prior to discharge. An officer of the Navy who was detached from sea duty and ordered to his home and there discharged without having been assigned to other duty is entitled to extra pay at waiting orders rates only. 9 ms., 157. Pay, four months’ additional, on reenlistment. Under the act of March 3, 1899, which fixes the term of enlist- ment in the Navy at four years, and provides that an enlisted man who has been honorably discharged and who reenlists within four months shall be entitled to pay for the said four months and to an increase of pay of $1.36 per month, an enlisted man so discharged at the expiration of his previous term who reenlists the next day is entitled to additional pay for four months and to the increase of pay provided for therein. 5 pub., 929. Pay, half. See supra, leaves of absence. 518 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. NAVY—Continued. Pay, longevity, for actual service only. The act of March 3, 1883, which provides for crediting officers of the Navy with prior service, as in the lowest grade held by them since last entering the service, contemplates a credit for actual service and does not authorize a credit for constructive service. 5 pub., 756. Pay, longevity, for five years’ constructive service. Under the proviso to section 13 of the Navy personnel act of March 3, 1899, officers of the Navy are not entitled to be credited, in computing their pay, with five years’ service, as therein provided, prior to July 1, 1899, the time when the main provision of said section goes into effect. 5 pub., 713; 10 ms., 391; 15 7d., 571. Under section 13 of the Navy personnel act of March 3, 1899, an officer of the Navy appointed from civil life is not entitled to be credited with five years’ service in addition to the credit for prior service provided for by previous laws; but if his prior service is less than five years he is entitled to be credited an addition thereto which wiil make the aggregate credit equal to five years. 5 pub., 943; 12 ms., 238; 13 ¢d., 211. An officer of the Navy appointed from civil life who, under the Navy personnel act of March 3, 1899, is entitled to pay as provided by laws in force prior to July 1, 1899, is not entitled, in computing his pay, to credit for the five years’ constructive service provided for in that act. 5 pub., 966; 12 ms., 815. An officer of the Navy appointed from civil life, in computing his increased pay for length of service, is entitled to count the five years’ constructive service allowed by sec- tion 13 of the navy personnel act of March 3, 1899, only in the grade in which he entered the service and not in the grade in which he was serving and to which he had been promoted when that act was passed. 7 pub., 504. Pay, longevity, for service as a cadet. For the purpose of computing his pay, a lieutenant in the Navy, appointed from civil life under the act of May 4, 1898, for temporary service, who had been in the naval service from 1876 to 1883, is entitled to be credited in the grade of lieutenant, that being the lowest grade held by him having graduated pay, with all his prior serv- ice, including that as cadet in the Naval Academy. 5 pub., 22. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 519 NAV Y—Continued. Pay, longevity, for service as a paymaster’s clerk. For the purpose of computing his pay, an assistant paymaster in the Navy is entitled to be credited in that grade, it being the lowest grade held by him having graduated pay, with prior service by him as paymaster’s clerk. 5 pub., 46. Pay, longevity, for service as a retired officer. A retired officer of the Navy who is detailed for active duty in time of war is entitled to count the time during which he has been retired in determining his rate of pay while so detailed. 4 pub., 615; 15 ms., 75. Pay, longevity, increase of. The increased pay to which enlisted men in the Navy shall be entitled upon reenlistment having been fixed by the Navy personnel act of March 8, 1899, there is no authority to increase the same. 8 pub., 227; 19 ms., 361, 762. Pay, longevity, of assistant professors of the Naval Academy. The disbursing officer is authorized to pay the assistant profes- sors at the Naval Academy only at the rates indicated by the annual salaries appropriated for their services, leav- ing the claims of such as have served five years for the difference between their pay and that of a professor to be adjusted by the accounting officers and reported to Congress for appropriation. 2 pub., 90. Pay, longevity, of chief boatswains, chief gunners, etc. Chief boatswains, chief gunners, chief carpenters, and chief sailmakers, created by section 12 of the Navy personnel act of March 3, 1899, are entitled to be paid as such from the passage of the act; for computing their pay they are entitled to be credited with prior service, including serv- ice as an enlisted man, the same as a lieutenant in the Army, but for purposes of promotion to said grades they are only entitled to be credited with service as warrant officers, as stated in the act. 5 pub., 750. Pay, longevity, of chief boatswains retired as lieutenants. A chief boatswain of the Navy who was retired under the Navy personnel act of March 3, 1899, as lieutenant (junior grade), in computing his increased pay for length of service, is not entitled to credit for prior service, as he had previously held the grades of boatswain and chief boatswain, both of which grades have graduated pay. 11 ms., 763. Pay, longevity, of officers appointed from civil life. See supra, pay, longevity, for five years. 520 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. NAV Y—Continued. Pay, longevity, of officers reappointed under a special act. An officer of the Navy who was reappointed under a special act of Congress which provided that he should have ‘‘the relative rank of lieutenant- commander at the foot of the list of paymasters having the relative rank of lieutenant-commander”’ is entitled to be credited under the act of March 3, 1883, with all his prior service in his present grade of paymaster. 10 ms., 362. Pay, longevity, of pharmacist for service as an apothecary. A pharmacist in the Navy is entitled to be credited with the time previously spent in the service under an appoint- ment as apothecary in computing his longevity pay under the act of March 8, 1883, giving officers of the Navy credit for time they have served as officers or enlisted men in the Army or Navy. 5 pub., 203. Pay, longevity, of retired officers. Officers of the Navy who are retired on the same pay as officers of the Army, under the Navy personnel act of March 3, 1899, are entitled to increased retired pay for length of service after retirement, to be computed in the same manner as the increased pay of retired officers of the Army. 5 pub., 809. See supra, pay, longevity, for service as a retired officer. Pay, longevity, of surgeons appointed under a special act. Under the act of June 10, 1896, surgeons in the Navy, appointed to that position in accordance with a special act of Con- gress for meritorious services during yellow-fever epi- demics, are entitled to be credited in that grade with all their previous service in the Navy. The words ‘‘all benefits” found in the act include increase of pay for greater length of service. The act of June 10, 1896, is retroactive in its effects and gives the increase of pay on the retired list to which those surgeons would have been entitled had they been credited with their previous serv- ice before their retirement in the grade of surgeon. 8 pub., 11. Pay, longevity, of warrant machinists. Warrant machinists, authorized by sections 14 and 15 of the Navy personnel act of March 3, 1899, are entitled to be credited, in computing their pay, with all their previous service in the Navy as in their grade of warrant officers, if it is the first grade having graduated pay held by them since last entering the service. 6 pub., 99. Pay, longevity, on appointment after resignation from another branch. An officer who resigns an office in the Navy to accept an appoint- ment in another branch of the Navy does not thereby DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 521 NAV Y—Continued. Pay, longevity, etc.—Continued. reenter the service within the meaning of the act of March 3, 1883. 2 pub., 204. Pay, longevity, on reenlistment after desertion upon pardon. An enlisted man of the Navy who reenlisted after a period of desertion of nearly four years, and who received an unconditional pardon for his desertion, is not entitled to increased pay for length of service, his service not having been continuous. 7 ms., 569. See supra, desertion, pardon. Pay, longevity, on reenlistment after discharge. To entitle a seaman of the Navy to increased pay for reenlist- ing, he must have received either an honorable discharge from his previous enlistment or a recommendation for reenlistment upon its expiration. 4 pub., 281. Pay, longevity, on reenlistment after service in another capacity. An enlisted man in the Navy who had served through several consecutive enlistments, who was successively appointed pay clerk and assistant paymaster, and who, within four months after his discharge from his last appointment, reenlisted as chief yeoman, is not entitled to in- creased pay for length of service, his service as an enlisted man not having been continuous. 11 ms., 628; 12 id., 347. Pay, longevity, on reentry into the service. Under the act of March 3, 1883, an officer of the Navy may be credited with all his prior service as if rendered in the lowest grade having graduated pay, upon each reentry into the service after the passage of the act, if then in the service, as well as in the lowest grade having graduated pay last held by him when the act passed. 5 pub., 520. Pay, longevity, where appointed prior to July 26, 1894. The proviso in the act of July 26, 1894, granting the benefits of previous service to all officers who ‘‘have been” appointed to any corps of the Navy after serving in a different branch of the Navy, applies only to those who were so appointed prior to the passage of the act. 2 pub., 204. Pay, longevity, where governed by regulations. Prior to the passage of the Navy personnel act of March 8, 1899, the right of enlisted men in the Navy to increased pay based on previous continuous service was governed by regulations of the Navy, and in particular cases the Sec- retary of the Navy may waive the provision requiring reenlistment within three months from the date of pre- vious honorable discharge. 6 pub., 589. Pav, longevity, where reenlistment for three years was changed to four. An enlisted nan of the Navy, who had been honorably discharged, having, on March 6, 1899, within three months thereafter, reenlisted for 522 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. NAV Y—Continued. Pay, longevity, ete.—Continued. three years, although the act of March 3, 1899, had changed the term of enlistment in the Navy from three to four years, and his term of enlistment having been subsequently changed to four years, he is entitled to the increase of pay provided for by that act from the date of his reenlistment. 9 ms., 262. Pay, longevity, where separated from the service prior to authorization. The act of March 3, 1883, which authorizes credit to be given to officers of the Navy for prior service as if rendered in the lowest grade having graduated pay held by them since last entering the service, is retroactive so as to increase an officer’s pay in such lowest grade, if he thereafter remained continuously in the service until the passage of the act, but not so as to increase his pay if, after holding such grade, he became separated from the service before the act took effect. 5 pub., 520. Pay, longevity, where transferred from the Engineer Corps. An officer of the Engineer Corps of the Navy who is transferred to the line in accordance ‘with section 1 of the Navy personnel act of March 3, 1899, is entitled to credit in the grade to which transferred only for time subsequent to the date of his transfer. 6 pub., 822. Pay, mounted. See infra, pay and allowances of officers of the line. Pay, other duty, of a retired officer appointed a prize commissioner. A retired officer of the Navy who is appointed a prize commis- sioner is not entitled to other duty pay prior to the date of his appointment. 4 pub., 655. Pay, ‘‘present,” not to be reduced. The words ‘‘ present pay,” as used in the fourth proviso to sec- tion 13 of the Navy personnel act of March 3, 1899, which provides that ‘‘no provision of this act shall operate to reduce the present pay of any commissioned officer now in the Navy,” and which takes effect July 1, 1899, means the pay to which the officer shall be entitled on June 30, 1899, or whenever the change of pay would otherwise take effect, whether upon sea duty or shore duty. 5 pub., 943; 10 ms., 152. The term ‘‘present pay” in section 13 of the Navy personnel act of March 3, 1899, which provides that such act shall not ‘‘operate to reduce the present pay of any commis- sioned officer now in the Navy,” does not apply to the pay which an officer who is promoted after that act took effect would have received under the prior law, in the grade to which he was promoted. 6pub., 130; 12ms., 790. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 523 NAV Y—Continued. Pay, “present,” not to be reduced—Continued. The increased pay of an officer of the Navy arising from his promotion in due course to fill a vacancy created by the act of March 3, 1899, was, on June 30, 1899, his ‘‘ present pay,” within the meaning of the navy personnel act, which provides that ‘‘ no provision in this act shall operate to reduce the present pay of any commissioned officer now in the Navy.” 6 pub., 820. Pay, sea, for duty in connection with a vessel. A naval officer ordered by the Secretary of the Navy to report to the Superintendent of the Naval Academy for duty 7a connection with a vessel does not, while so employed, have the status of an officer at sea, and is entitled only to shore- duty pay until ordered for duty on board the vessel. His status is not changed by being assigned to quarters on a vessel at the Academy. 3 pub., 204; 10 ms., 630. Pay, sea, for duty on receiving ships. An officer of the Navy who was assigned to duty on a vessel and directed to establish a recruiting rendezvous thereon, and who performed the usual duties incident to service on board a vessel employed as. a receiving ship, is entitled to sea pay while performing such duty. 7 ms., 931. See infra, pay, sea, for duty on ships. Pay, sea, for duty on ships not in commission. Service performed in connection with the Santee, a vessel for- merly in the United States naval service, not now in com- mission, unfit for sea service, and duly stricken from the list of vessels of the United States Navy in the Navy Register, but located at the Naval Academy wharf and used there as an adjunct of the Academy for quarters for officers and men (they being ordered to the Academy for “‘shore duty” by the Secretary of the Navy and detailed to that vessel by the Superintendent), can not be construed to be sea service within the meaning of section 1571, Revised Statutes, so as to entitle officers of the Navy while so engaged to ‘‘sea pay” provided by section 1556, Revised Statutes. 3 pub., 545. The Santee, although out of commission, having been practically used as a receiving ship in the naval service, service thereon is sea service, and a mate of the Navy who performed duty thereon is entitled to sea pay. 7 ms., 229. Pay, sea, for recruiting service on board ship. An officer of the Navy who under orders performed recruiting service on board ship is entitled to sea pay. 10 ms., 406. 524 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. NAV Y—Continued. Pay, sea, for sea duty performed at the same time as shore duty. An officer who under orders performed sea service and shore duty during the same period is entitled to sea pay for the time he performed sea service. 9 ms., 829. An officer of the Navy who is required by his orders to perform both sea service and shore duty during the same period is entitled to sea pay while actually performing sea service. 5 pub., 902. Pay, sea, for sea duty performed prior to receipt of orders. An officer of the Navy who was ordered to report for duty on a vessel is not entitled to sea pay prior to the receipt by him of such order, although he performed duty on the vessel prior thereto. 8 ms., 513. Pay, sea, of naval cadets discharged. Section 2 of the act of July 15, 1870, ‘‘To provide for repay- ment of certain moneys to officers mustered out of the Army as supernumerary, but subsequently reappointed by the President,” does not relate to the Navy, and a naval cadet receiving his certificate of graduation and honorable discharge under the law of August 5, 1882, is entitled to one year’s sea pay, although appointed two months thereafter an assistant engineer in the Navy. 1 pub., 293. Pay, sea, of naval cadets on the U. S. S. Santee. Naval cadets pursuing a course of study on the U. 8. S. Santee are not entitled to the increased pay provided for service at sea in other than practice ships, such vessel while so engaged being to all intents and purposes a practice ship. 5 pub., 136. Pay, sea, of the Superintendent of the Naval Academy. The Superintendent of the Naval Academy while discharging the duties of that position is entitled to the sea pay of an officer of his rank. 6 pub., 885. Pay, sea, one-half, on appointment to the retired list. See supra, pay. Pay, sea, where detached from vessel. An officer of the Navy in sea service ordered by the Secretary of the Navy to report to the commandant of a naval sta- tion for instruction and exercise in automobile torpedoes is thereby detached from his vessel and is not entitled to sea pay while on such duty at the naval station. 2 pub., 4. The character of the service of a naval officer is strictly deter- mined by his orders, and where the order directed him to report ‘‘for duty in charge of the machinery” of an iron clad at a navy-yard, and he subsequently received similar DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 525 NAV Y—Continued. Pay, sea, where detached from vessel—Continued. orders for other ironclads while performing this duty, and the order relieving him from this duty recited that he was ‘‘ detached from duty connected with the ironclads at the navy-yard” in question, such orders did not assign him to duty on board the first of the vessels named, and he is not entitled to sea pay for the performance of duties in obedience to said orders. 2 pub., 656; 7 ms., 335, 584. An officer of the Navy appointed an assistant to the boards for the trial of the Wheeling and Marvetta is thereby detached from his vessel during the time he is absent on said duty, and is not entitled to sea pay and rations for said period. 4 pub., 248; 6 ms., 817; 7 zd., 916. Pay, sea, where detailed as a member of a commission. An officer of the Navy in sea service ordered by the Secretary of the Navy to report to a United States minister for detail as a member of a commission to investigate outrages committed upon American citizens in China is thereby detached from his vessel and loses his status of being ‘‘at sea” under section 1571, Revised Statutes, so that he is not entitled to sea pay while absent from his ship perform- ing this duty, notwithstanding the intention of the Secre- tary that he should remain attached to his vessel and receive sea pay. 3 pub., 403. Pay, sea, where separated from vessel by circumstances. An officer of the Navy who was temporarily absent from his vessel when it sailed from port is detached therefrom by circumstances, and he is not entitled to sea pay during the time he is so prevented from per- forming sea service. 11 ms., 123. See infra, pay, shore duty, of an officer. Pay, sea, while absent with leave, not authorized. An officer of the Navy who was granted leave of absence for a specified period was practically relieved from duty on the vessel to which he was attached, although not formally detached therefrom, and he is not entitled to sea pay or to commutation of rations, notwithstanding the provision in the Navy regulations that ‘‘a temporary leave of absence does not detach an officer from duty nor affect his pay.’”’ 21 ms., 914. See infra, pay, sea, while temporarily absent. Pay, sea, while inspecting vessels in sea service. An officer of the Navy engaged under orders in inspecting ves- sels in sea service, where it was impossible for him to procure quarters on shore, is entitled to sea pay and rations. 5 pub., 556. 526 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. NAVY—Continued. Pay, sea, while on board a vessel under orders to take passage. An officer of the Navy who was on board a naval vessel under orders to take passage thereon is entitled to sea pay, but not to rations. 5 pub., 556; 20 ms., 13, 321. An officer of the Navy who was on board a naval vessel under orders to proceed to Key West, but not directing him to take passage on any particular vessel, is not entitled to sea pay or to rations. 5 pub., 556. See infra, subsistence while traveling. Pay, sea, while on duty on a vessel of the War Department. An officer of the Navy who, under competent authority, per- formed duty as adviser to the commanding officer on a vessel under orders of the War Department, while travel- ing under orders of the Navy Department from San Francisco, Cal., to Manila, P. I., is entitled to sea pay and commutation of rations during the time he was per- forming such duty. 7 pub., 289. Pay, sea, while on special duty on shore. An officer of the Navy attached to a vessel at San Luis d’Apra, Guam, who proceeded under orders to Agafia, Guam, and occupied quarters there, for special duty, was not performing sea duty while there, and he is not entitled to sea pay. 21 ms., 623. Pay, sea, while on temporary duty on a recruiting ship. An officer of the Navy on shore duty at a navy-yard is not entitled to pay for sea duty, though required by the commandant of the navy-yard, in addition to his regular ‘duties, to perform duty in examining recruits in place of the chief engineer of a recruiting ship at anchor at the yard during the temporary illness of that officer. 2 pub., 2. Pay, sea, while temporarily absent from vessel. An officer of the Navy attached to a seagoing vessel is entitled to sea pay while temporarily absent from his vessel attending examinations for his promotion, unless his absence is under such circumstances that it operates to detach him from his vessel, but is not entitled to commu- tation of rations for the reason that he is not then ‘‘doing duty on board,” as required by section 1579, Revised Statutes. 4 pub., 455; 5 ms., 614. See supra, pay, sea, while absent with leave, and, infra, sea service. Pay, sea, while temporarily in hospital. See supra, pay of officers while in hospital. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 527 NAVY—Continued. Pay, shore duty. Under the Navy personnel act of March 8, 1899, an officer of the Navy on shore duty is entitled to pay at the rate to which an officer.of the Army of corresponding rank and of like length of service is entitled, less 15 per cent thereof. 5 pub., 962; 5 ms., 732; 10 ¢d., 347, 706. Pay, shore duty, for all service except sea service. The provision in the Navy personnel act of March 3, 1899, that officers of the Navy ‘‘when on shore shall receive the allowances, but fifteen per centum less pay than when on sea duty,’’ applies to all service other than sea service; and an officer while waiting passage on a steamer and while traveling as a passenger on a merchant steamer is entitled to shore pay only. 16 ms., 285; 19 id., 924. See supra, pay, sea, for duty. Pay, shore duty, of an officer where the ship sailed without him. A surgeon of the Navy in charge of a naval hospital having been ordered to report for duty on board a vessel, but the vessel having sailed with- out him, he is entitled to shore duty pay only, until ordered to other duty. 8 ms., 254. See supra, pay, sea, where separated. Pay, shore duty, where detailed for shore duty beyond seas. The provision in the naval appropriation act of March 3, 1901, that officers of the Navy and Marine Corps detailed for shore duty outside of the continental limits of the United States shall receive pay as though detailed for shore duty beyond seas, including increased pay for service in the island possessions, is effective from the date of the pas- sage of the act, but it is not retroactive, and it operates only upon pay accruing after that date. 7 pub., 745; 20 ms., 249. See infra, pay and allowances. Pay, shore duty, where ordered to duty on a court-martial. An officer of the Navy on sea duty who was ordered to duty as a member of a general court-martial was thereby detached from sea duty, and while so detached he is entitled to shore duty pay only. 6 ms., 867. See supra, pay of officers while on trial. Pay, shore duty, where returning from beyond seas. While returning from a post beyond seas an officer of the Navy is not performing ‘‘ shore duty beyond seas” within the meaning of the provision in the Navy personnel act of March 3, 1899, that officers of the Navy ‘‘ detailed for shore duty beyond seas” shall receive the same pay and allowances as an officer of the Army detailed for such duty, and he is not entitled to such pay. 6 pub., 487; 11 ms., 637. 528 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. NAVY—Continued. Pay, ten per cent increase of, where detached from vessel. An officer of the Navy who was detached from a vessel at the Asiatic station and directed to proceed to his home is not entitled, while returning therefrom to the United States, to the 10 per cent increase of pay provided by the act of March 2, 1901, for officers of the Army “‘ serving beyond the limits of the States comprising the Union and the Territories of the United States contiguous thereto.” 8 pub., 4; 19 ms., 3038. Pay, ten per cent increase of, while inspecting pay officers abroad. A general inspector of the Pay Corps of the Navy who was directed to pro- ceed to Yokohama, Japan, and to various other points outside the continental limits of the United States, including points in our island possessions, for the purpose of inspecting accounts of pay offi- cers, was not assigned to any foreign station, and while in the per- formance of that duty he is not entitled to the 10 per cent increase of pay provided for officers of the Army serving beyond the conti- nental limits of the United States. 18 ms., 844. Pay, ten per cent increase of, while on duty in Hawaii. An officer of the Navy on duty at Honolulu, Hawaiian islands, is not on duty ‘‘ beyond seas” within the meaning of the Navy personnel act of March 8, 1899, and is not entitled to the same pay as an officer of the Army on duty in Hawaii, and therefore is not entitled to the 10 per cent increased pay provided by the act of May 26,1900. 7 pub., 111. See supra, ‘beyond seas.” Pay, ten per cent increase of, while on shore duty. Under the Navy personnel act of March 3, 1899, and the act of May 26, 1900, which provides for 10 per cent increase of the pay proper of officers of the Army serving in Porto Rico, and other places specified, an officer of the Navy on shore duty in any of said places is entitled to pay at the rate to which an officer of the Army of correspond- ing rank and length of service is entitled, including such 10 per cent increase, less 15 per cent of the whole. 7 pub., 199. See supra, pay, shore duty, where detailed. An officer of the Navy who was assigned to duty in the island of Guam, which required continuous duty there for a considerable time, although not detached from his station at Washington, was “‘ detailed for shore duty beyond seas’’ within the meaning of the act of March 3, 1901, and he is entitled to 10 per cent increase of pay from the date of that act until his return to the United States. 20 ms., 13. Pay, ten per cent increase of, while “serving at foreign stations.”’ See MARINE CORPS. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 529 NAVY—Continued. Pay, three months’ additional; computation of time. A seaman who was honorably discharged September 21, 1898, and reenlisted December 21, 1898, reenlisted ‘‘ within three months” as provided by section 1573, Revised Statutes, and is entitled to pay during the said three months. 5 pub., 362. Pay, three months’ additional; honorable discharge. To entitle a seaman in the Navy to the three months’ additional pay for reenlisting, provided for in section 1573, Revised Statutes, his discharge from his previous service must have been honorable. 4 pub., 281. Pay, three months’ additional, of a steward. The three months’ additional pay for reenlistment allowed by section 1573, Revised Statutes, to seamen, ordinary sea- men, landsmen, firemen, coal heavers, and boys is limited to the six grades of enlisted men mentioned, and can not be allowed to a person enlisted as a steward. 2 pub., 536. Pay, three months’ additional, of a writer discharged as a yeoman. A man enlisted in the Navy as a writer, third class, and granted an honorable discharge under section 1429, Revised Stat- utes, as a yeoman after three years’ service, is not enti- tled to the three months’ additional pay for reenlistment allowed by section 1573, Revised Statutes, to the six classes of enlisted men named therein. 2 pub., 563. Pay, three months’ additional, on reenlistment after loss of vessel. An enlisted man of the Navy who is given a discharge and con- tinuous-service certificate, when the vessel upon which he is serving is lost before his term of enlistment has expired, under the practice in such cases established by direction of the Secretary of the Navy, is entitled to the benefits of additional pay for reenlisting as if he had actually completed the term of his first enlistment; and the practice of the accounting officers in allowing claims for extra pay under such circumstances will be continued. 3 pub., 316. Pay, three months’ additional, on reenlistment prior to June 11, 1896. The joint resolution of June 11, 1896, extended the benefits conferred by sections 1426 and 1573, Revised Statutes, to all enlisted persons now in the Navy, and authorized the passing of accounts of paymasters containing pay- ments of three months’ additional pay to all enlisted men as though they had been included in said sections. Under this resolution payment may now be made to an enlisted ‘(847—02—\ 34 5380 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. NAVY—Continued. Pay, three months’ additional, on reenlistment, etc.—Continued. man who reenlisted prior to its passage and whose claim for extra pay was pending before the paymaster, but not actually paid before June 11. 2 pub., 608. Pay, three months’ additional; regular pay. The term ‘‘ pay” in section 1573, Revised Statutes, which pro- vides that any seaman in the Navy who has been honor- ably discharged and has within three months thereafter reenlisted shall ‘‘be entitled to pay during the said three months,” means regular pay, and does not include increased pay for extra duty. 5 pub., 241. Pay, three months’ additional; waiver of the limitation. The Secretary of the Navy has no authority to waive the three months’ limitation in the provision of section 1573, Revised Statutes, as amended by the act of June 11, 1896, which, prior to the passage of the Navy personnel act of March 3, 1899, provided for three months’ pay on reenlistment in the Navy fora term of three years within a period of three months. 6 pub., 589; 10 ms., 465. Pay, three months’ extra, for service in the war with Mexico. The act of July 19, 1848, having provided for extra pay to officers and pri- yates of the Army who served in the war with Mexico and the heirs of those who were killed in battle or who have since died, or may hereafter die, the act of February 19, 1879, extending the provisions of. the prior act to officers and seamen of the Navy, operated as a direct grarit, and the deduction from such extra pay due the heirs of a midshipman who died prior to the passage of the latter act of an erroneous payment previously made to him is not authorized. 19 ms., 66. The right to the three months’ extra pay granted to certain persons in the military service in the war with Mexico, or in case of their death without receiving it, to certain other persons in the order specified therein, is to be determined at the date payment is made, and such of those persons then living and next in order of succession are entitled to the whole of such extra pay. 8 pub., 308. Pay, waiting orders, where ordered to home. See supra, pay, extra. Pay, waiting orders, while on shore duty. An officer of the Navy so situated that under the law as it existed prior to the taking effect of the Navy personnel act he would be regarded as on waiting orders, but who under said act would, for purposes of pay, be regarded as on shore, is, under the provision thereof which pro- hibits the reduction of the pay of such an officer, entitled DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 531 NAV Y—Continued. Pay, waiting orders, while on shore duty—Continued. only to waiting orders pay under the prior law. 6 pub., 783; 16 ms., 176. See supra, pay of officers suspended; and pay of officers while on trial. Pay, waiting orders, while on sick leave. See supra, pay of officers while on sick leave. Pay withheld during confinement under sentence. An enlisted man of the Navy who was sentenced by a court-martial to imprisonment and forfeiture of pay, except a sum for prison expenses, and $30 to be paid to him at the expiration of his confinement, and who, before the expiration of the term of his confinement was restored to duty and immediately discharged, is entitled to the $30, * * * excepted from forfeiture, provided such sum has accrued. 17 ms., 334. Pay and allowances, forfeiture of, by desertion. See supra, desertion; and Army, pay and allowances. Pay and allowances of chiefs of bureaus. Under the Navy personnel act of March 3, 1899, chiefs of bureaus in the Navy Department below the rank of rear-admiral are entitled, from the date of the act, to the pay and allowance then received by a brigadier-general of the Army, without any deduction on account of shore service. 5 pub., 750. Pay and allowances of officers detailed for civil duty. See supra, allowances; and LiGHT-HOUSE SERVICE, Army. Pay and allowances of officers detailed for shore duty beyond seas. The proviso in section 13 of the Navy personnel act that ‘‘ when naval officers are detailed for shore duty beyond seas they shall receive the same pay and allowances as are or may be provided by or in pursuance of law for officers of the Army detailed for duty in similar places” is applicable to commissioned officers of the Navy of all classes, not- withstanding that the enacting clause of the section is restricted to officers of the line or of the Medical or Pay corps, and an assistant naval constructor so detailed is entitled to mileage for travel on duty under orders. 6 pub., 331; 13 ms., 517. An officer of the Navy ordered to perform travel on being trans- ferred from one vessel to another outside the continental limits of the United States is not thereby detailed for shore duty beyond seas within the meaning of section 13 of the Navy personnel act of March 3, 1899, while trav- eling between said vessels, and he is not entitled to the pay and allowances of an army officer ‘‘ detailed for shore duty in similar places.” 7 pub., 689; 19 ms., 372. 532 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. NAV Y—Continued. Pay and allowances of officers detailed for shore duty, etc.—Continued. A naval constructor who was detailed for shore duty beyond seas is entitled to the same pay and allowances that an officer of the Army of cor- responding rank would be if detailed for duty in a similar place. 17 ms., 1316. See supra, pay, shore duty. Pay and allowances of officers of the line and Medical and Pay corps. Under the Navy personnel act of March 3, 1899, commissioned officers of the line or of the Medical or Pay corps of the Navy are not entitled to mounted pay or to commutation of rations, but such officers, whether paid under said act or under prior laws, are entitled to the allowances (except forage) of an officer of the Army of corresponding rank. 5 pub., 948; 20 ms., 249. Pay and allowances of officers while on trial. An officer of the Navy who is arrested for an offense and tried and acquitted is entitled to his usual pay and allowance while in confinement. + pub., 605. See supra, pay. Pay and allowances of rear-admirals of the nine lower numbers. The provision in section 7 of the Navy personnel act of March 3, 1899, that ‘teach rear-admiral embraced in the nine lower numbers of that grade shall receive the same pay and allowances as are allowed a brigadier-general in the Army,” is more specific than the provision in section 13 of that act, that commissioned officers of the line shall receive the same pay and allowances as officers of cor- responding rank in the Army, and is therefore controll- ing. 6 pub., 960. See supra, advancement, and pay. Pay and allowances, regulated by regulations of the Army. Under the provision in section 13 of the Navy personnel act of March 8, 1899, that the classes of officers of the Navy specified therein shall receive the same pay and allowances ‘‘as are or may be provided by or in pursuance of law for officers of corresponding rank in the Army,”’ those officers are entitled to receive the same allowances (except forage) that are provided for by law or by regulations made in pursuance of law for officers of corresponding rank in the Army. 13 ms., 31. Pay and allowances, withholding because of illegal service. The pay and allowances of an enlisted man of the Navy can not be withheld because he may have been engaged in the performance of service prohibited by law, provided he is not enlisted solely for the performance of such iilegal service. 6 pub., 756, DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 5383 NAVY—Continued. Paymasters, authority of, to withhold pay. When a paymaster of the Navy receives an account of a court- martial prisoner transferred to his station under sentence of confinement for desertion or fraudulent enlistment, he is authorized, for his own protection as a disbursing officer, to check the pay stated to be due until he receives full information as to the effect of the sentence upon the prisoner’s pay. If the prisoner objects to the suspension of his pay until the amount properly due can be ascer- tained, he can present his claim to the Auditor for set- tlement. 3 pub., 449. Paymasters, clerks to assist, in the settlement of accounts. A paymaster in the Navy is not entitled to a clerk to assist him in the settlement of his accounts ona vessel of the fourth rate, nor ona vessel having a complement of one hundred and seventy-five persons or less, not being a supply steamer or a store vessel. + pub., 283. An order directing a paymaster’s clerk to assist the paymaster in the settlement of his accounts is construed to refer to accounts of vessels on which paymasters’ clerks are allowed, and it does not authorize his retention for the settlement of the accounts of a vessel on which no pay- master’s clerk is allowed. 4 pub., 283. See DisBuRSING OFFICERS. A paymaster of the Navy who was entitled to a clerk while attached to a vessel, and who was detached therefrom and directed to settle his accounts, is entitled to a clerk during the period allowed by law for such settlement. 8 pub., 824; 8 ms., 756; 19 zd., 242. Paymasters of the fleet. See supra, pay. Paymasters, payment by, of traveling expenses. The traveling expenses of enlisted men of the Navy ordered from the Pacific to the Atlantic coast, or vive versa, for discharge may be paid by the pay officers of the Navy or by direct settlement at the Treasury; butif such accounts are paid by the pay officers they will be responsible, as other disbursing officers are, for any items erroneously allowed by them. 3 pub., 277. Paymasters’ clerks, removal of, by operation of law. A paymaster’s clerk of the Navy is removed by operation of law upon the appointment and entry upon duty of his successor. 8 pub., S24. 584 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. NAV Y—Continued. Paymasters’ clerks, traveling expenses to their homes. Under a long-continued practice paymasters’ clerks are entitled to traveling expenses to their homes on the termination of their employment. 19 ms., 242. See supra, pay, extra; and pay, longevity. Pensioners in navy hospitals. See PENsrons, navy hospital. Pharmacists, appointment of enlisted men as. The appointment of an enlisted man to the position of pharma- cist in the Navy is not a promotion ‘‘in course,” within the meaning of section 1561, Revised Statutes, and the appointee is not entitled to the pay of the higher grade from the date he is to take rank, as provided therein, but from the date of his acceptance of the office. 5 pub., 141. Porto Rico, service in. See supra, pay, 10 per cent. Private property, loss of; actual value at the time of loss. In settling claims under the act ‘‘to provide for the reimburse- ment of officers and seamen for property lost or destroyed in the naval service of the United States,” of March 2, 1895, the accounting officers must allow the actual value of private property ‘‘at the date of loss or destruction” when such actual value is proved by the claimant. 2 pub., 149. Private property, loss of; approval of schedule. _ Under the provision of the act of March 30, 1898, that ‘‘the accounting officers of the Treasury shall in all cases require a schedule and affidavit from each person making a claim” for losses incurred by them by the destruction of the U. 8. S. ddine, ‘such schedule to be approved by the Secretary of the Navy,” the approval by the Sec- retary of the Navy is not conclusive upon the accounting officers. + pub., 587. Private property, loss of; articles required by regulations only. While the relief afforded to officers and seamen by the act of March 2, 1895, providing for reimbursement for losses, is an enlargement of the relief furmished under sections 288-290, Revised Statutes, the liability of the United States is, by the very terms of the act, limited to reim- bursement for articles of personal property required by the United States Naval Regulations. 1 pub., 441. Officers and men presenting claims under the act of March 2, 1895, can be reimbursed only for ‘‘such articles of per- DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 5385 NAV Y—Continued. Private property, loss of; articles required by regulations only—Con. sonal property as are required by the United States Naval Regulations,” both as to number and kind, and the accounting officers can not allow claims for articles in excess of the regulation requirements which they are permitted to carry for their personal comfort or conven- ience. 2 pub., 149. Private property, loss of, by shipwreck or marine disaster. ‘*Shipwreck or other marine disaster” within the meaning of the act of March 2, 1895, providing for the reimburse- ment of officers and seamen for property lost or destroyed in the naval service, is intended to cover shipwreck or marine disaster to the ship itself, involving a total or partial destruction or casting away of the ship, and not such a temporary disaster as waves washing over the ship’s decks or like misfortunes necessarily incident to sea service. 1 pub., 441. The circumstances under which the U. 8. 8S. Yant’e suffered in the storm of May 24, 1889, when the vessel was dismasted and badly damaged otherwise, constitute a ‘t marine dis- aster” within the meaning of the act of March 2, 1895, allowing reimbursement of officers and men of the Navy for private property lost or destroyed by shipwreck or other marine disaster. 3 pub., 585. Private property, loss of, in time of war. The act of March 2, 1895, which provides for reimbursement for private property belonging to officers of the Navy lost or destroyed by shipwreck or by other marine disaster, and which further provides ‘that this act shall not apply to losses sustained in time of war,” is not applicable to pri- vate property lost on the U.S. 8. CAurleston while oper- ating with the land forces of the United States in the suppression of the local insurrection in the Philippine Islands on November 2, 1899. 7 pub., 345. Private property, loss of, money to be included. Under the act of March 30, 1898, which provides for the reim- bursement to the survivors for losses sustained by them in the destruction of the d/aine, reimbursement may be made for money lost, if the same is included in a sched- ule properly sworn to, and approved by the Secretary of the Navy, and the claims are honest and just. 4pub., 618. 586 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. NAVY—Continued. Private property, loss of, must be without negligence. Under the act of March 2, 1895, for the reimbursement of offi- cers and seamen of the Navy for property lost in the naval service, a claimant must show that the loss occurred without fault or negligence on his part, unless the prop- erty was shipped on an unseaworthy vessel by order of an officer authorized to give such order, in which case such proof is not required. 2 pub., 30. Under the act of March 2, 1895, for the reimbursement of offi- cers and seamen for property lost or destroyed in the’ naval service, the ‘‘fault or negligence on the part of the claimant” which will preclude his recovery is such fault or negligence as constitutes a contributing and readily connected cause of the loss of his property. 2 pub., 385. Private property, loss of, on a vessel of the Coast Survey. The property of a naval officer serving upon a Coast Survey vessel, lost or destroyed by shipwreck of such vessel or other marine disaster, is not lost ‘‘in the naval service” within the meaning of the act of March 2, 1895. 2pub., 399. Private property, loss of, payment to representatives. Where an officer of the Navy, who was entitled under the act of March 2, 1895, to reimbursement for private property lost by the wreck of a vessel, died before receiving reim- bursement therefor, the amount to which he was entitled may be paid to his legal representatives. 8 pub., 688. Private property of petty officers lost in the service. The act of March 2, 1895, providing for the reimbursement of officers and seamen for property lost or destroyed in the naval service, authorizes payment in the case of petty officers, seamen, and other persons, not officers, in the naval service who may have died prior to March 2, 1895. Whether it is authorized in the case of officers who died before that date is not decided. 1 pub., 473. As petty officers and seamen in the naval service are not required to procure their clothing and personal effects from the paymaster upon requisitions, they are not, in proving the value of their property at the date of loss or destruction when claiming reimbursement under the act of March 2, 1895, limited to the paymaster’s issuing price, but may, by such evidence as is required to clearly establish the fact, prove the actual value of their personal property at DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 587 NAVY—Continued. Private property of petty officers lost in the service—Continued. the date of loss or destruction. In the absence of such proof the ‘‘issuing price” may be accepted as a fair val- uation. 2 pub., 149. Prize money, omission of the name of a beneficiary. See supra, bounty for destruction of a vessel. Promotion, confirmation of, by the Senate implied. Where an officer of the Navy is nominated for promotion and confirmed by the Senate, vce another officer above him, stated in the nomination and confirmation as advanced and promoted, and who was in fact nominated for advance- ment in numbers and promotion, pursuant to section 1506, Revised Statutes, the Senate thereby consents by impli- cation to such advancement and promotion. 7 pub., 865. See supra, advancement. Promotion, does not take effect until confirmed by the Senate. The promotion of an officer of the Navy nominated by the Presi- dent for advancement in numbers and promotion, pur- suant to section 1506, Revised Statutes, does not take effect until the nomination is approved by the Senate. 7 pub., 865; 21 ms., 630. Promotion in course to fill a vacancy. See supra, pay on promotion. Promotion to take effect at a prior date. An officer of the Navy having been nominated for advancement and promo- tion, and the Senate having confirmed the promotion of his succes- sor, vice such officer ‘‘advanced and promoted,’’ his promotion took effect on the date of such action, and the specification in his commis- sion to take effect at a prior date is inoperative as to his pay. 18 ms., 394. See supra, promotion in course. Promotion, vacancy not caused by, until confirmed. The advancement and promotion of an officer of the Navy under section 1506, Revised Statutes, did not become effective so as to createa vacancy in the grade from which he was promoted until confirmed by the Senate. 13 ms., 125; 18 id., 396, 456, 498. Promotion vice an officer whose promotion was not confirmed. An officer of the Navy who was nominated for promotion and was confirmed by the Senate vice an officer in the next higher grade who, under section 1506, Revised Statutes, was nominated for advancement and promotion, became an officer in the higher grade, notwithstanding that the Senate did not in terms confirm the nomination for advance- ment and promotion of the officer to whose grade he was nominated. 13 ms., 125. See supra, advancement in numbers. 538 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. NAV Y—Continued. Purchase of articles for sale to officers. The Secretary of the Navy is not authorized to purchase for sale to officers and enlisted men of the Navy articles not included in the regular naval stores, there being no pro- vision of law therefor. 6 pub., 321. See APPROPRIATIONS, and OFFICERS. Quarters, commutation of, before assuming duty at station. An. officer of the Navy who was assigned to duty at New Orleans, but directed to remain temporarily at Jamestown, R. I., is not entitled to commutation of quarters, he not having entered upon duty at his station. 11 ms., 708. See ARMY, quarters, commutation of, before reporting. Quarters, commutation of, certificate that quarters were not available. Voucners of officers of the Navy for commutation of quarters should be accompanied by a certificate by the proper officer that actual quar- ters were not available for the use of the officer claiming commutation during the period specified. 9 ms., 982. Quarters, commutation of, of a commander. A commander in the Navy who was assigned to duty ata station where there were no public quarters available for his accommodation is entitled to commutation of quarters for four rooms at $12 per month each. 10 ms., 450. Quarters, commutation of, of recruits at recruiting stations. There is no provision of law for commutation of quarters of recruits at recruit- ing stations while awaiting assignment to duty. 19 ms., 255. Quarters, commutation of, where furnished quarters by a mess. An officer of the Navy who was on duty at a station where there were no public quarters available for assignment to him, but who was fur- nished with a room on board ship by the wardroom mess, was not assigned quarters, and he is entitled to commutation thereof. 10 ms., 990. Quarters, commutation of, where quarters were insufficient. An officer of the Navy who on application for quarters was assigned one room, that being all that was available, although he was entitled to four, is not entitled to commutation of quarters for the deficiency. 13 ms., 985; 16 id., 500; 17 id., 1209. See infra, quarters, commutation of, while occupying a cabin; and Army, quarters. Quarters, commutation of, while absent on temporary duty. An officer of the Navy stationed at Washington who proceeded under orders to various points outside the continental limits of the United States to inspect the accounts of pay officers at stations and on vessels was absent on temporary duty, and he is entitled to commutation of quarters. 18 ms., 844. Quarters, commutation of, while at home awaiting orders. An officer of the Navy who is ordered to proceed to his home to await orders, even though for the convenience of the Government, is not entitled to commutation of quarters. 6 pub., 294. See Army, quarters. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 589 NAV Y—Continued. Quarters, commutation of, while at home settling accounts. A pay-director of the Navy who was detached from duty and ordered to settle his accounts, and who proceeded to his home for that purpose, is not entitled to commutation of quarters while so engaged. 10 ms., 852. An officer of the Navy who was ordered to his home and to settle his accounts is not entitled to commutation of quarters while there. 17 ms., 1141. Quarters, commutation of, while awaiting the arrival of a vessel. An officer of the Navy who was directed to proceed to a port for duty on board a vessel to arrive there, and who did not apply for quarters while awaiting for six days the arrival of the vessel, is not entitled to commutation thereof during such period. 13 ms., 71. Quarters, commutation of, while in hospital. A line officer of the Navy, assigned under orders to duty at a station without troops, is not entitled to commutation of quarters while in hospital. 7 pub., 591. Quarters, commutation of, while not at a post or station. An officer of the Navy who was detached from duty at his station and directed to settle his accounts, not being assigned to duty ata post or station, is not entitled to commutation of quarters. 13 ms., 901; 12 id., 305. Quarters, commutation of, while occupying a cabin in a vessel. An officer of the Navy who was permitted by the commandant to occupy the cabin of a vessel out of commission, although not such quarters as might have been deemed suitable or such as he would have been required to accept, is not entitled to commutation of quarters during such period. 16 ms., 578. Quarters, commutation of, while on duty with troops. An officer of the Navy is not entitled to commutation of quarters while on shore duty with marines. 17 ms., 917; 20 id., 249. See Army, and Marine corps, quarters. Quarters, commutation of, while performing duty elsewhere. A seaman who was carried on the rolls of the navy-yard at Washington as one of the complement of seamen’s quarters, but who performed duty elsewhere, is not entitled to commutation of quarters. 12 ms., 481, 523. Quarters, commutation of, while quarters were being repaired. An officer of the Navy is entitled to commutation of quarters while the actual quarters assigned to him were undergoing repairs necessary to make them habitable, no other quarters being available for his use. 13 ms., 664. See Coast AND GEODETIC SURVEY, quarters, rent of. Quarters, commutation of, while stopping at places on a journey. An officer of the Navy who, in pursuance of orders under which he was traveling, stopped temporarily at intermediate places is not entitled to commutation of quarters while at such places. 17 ms., 1316. Quarters, hire of, for officers and enlisted men. See Coast AND GEODETIC SURVEY, quarters, rent. 540 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. NAV Y—Continued. Rations, commutation of, of mates attached to receiving ships. Mates in the United States Navy are entitled to commutation of rations from June 22, 1874, while attached to receiving ships and monitors. 38 pub., 259. See supra, rations. Rations, commutation of, of mates retired. Mates of the Navy who are retired under section 17 of the Navy personnel act of March 3, 1899, are entitled to 75 per cent of the waiting orders’ pay of their grade and also to 75 per cent of the commuted value of the navy ration. 5 pub., 943. Rations, commutation of, of yeomen detailed for office duty. ‘Yeomen of the Navy detailed for office duty at the navy-yard at New York in connection with vessels at sea are not attached to and doing duty on board a sea-going vessel, as provided by section 1579, Revised Statutes, and they are not entitled to commutation of rations. 6 ms., 927. See supra, rations. Rations, commutation of, where subsistence was furnished. Officers and enlisted men of the Navy detailed for service with Nicaragua Canal Commission, who were furnished subsistence by the Commis- sion, are not entitled to commutation of rations while so subsisted. 6 ms., 642. A chief yeoman of the Navy, who was detailed for service with the Nica- ragua Canal Commission, and furnished subsistence by the Commis- sion, is not entitled to commutation of rations, which is allowed only in lieu of subsistence. 7 ms., 308. A naval cadet who was furnished transportation, including subsistence, on an ocean steamer, is not entitled to commutation of rations. 17 ms., 1128. See Army, rations, commutation of. Rations, commutation of, while absent with leave. See supra, pay, sea. Rations, commutation of, while held by the civil authorities. An enlisted man subsisted by the United States while held a prisoner by the civil authorities is not entitled to com- mutation of rations. 2 pub., 411. The provision of the act of July 19, 1892, for the ‘‘subsistence of officers and men when unavoidably detained or absent from a vessel to which attached under orders,” is not applicable to officers and men held in prison by the civil authorities for an offense to which they have pleaded guilty, as their detention is not unavoidable within the meaning of this act. 2 pub., 411. Rations, commutation of, while sick in hospital. An enlisted man of the Navy is not entitled to commutation of rations while sick in a hospital which was under Government control. 15 ms., 199. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 541 NAVY-—Continued. Rations, commutation of, while temporarily in hospital. Under the appropriations for commuted rations for the Navy, 1897, an officer of the Navy attached to a seagoing vessel who is temporarily in hospital is entitled to commutation of rations, which is to be credited to the hospital under section 4812, Revised Statutes. 4 pub., 458; 6 ms., 1058; 8 ¢d., 288. Rations, deduction from accounts of officers sent to hospital. The act appropriating for commutation of rations stopped on account of the sick in hospital and credited to the hospital fund repeals, in effect, the requirement of section 4812, Revised Statutes, that one ration per day shall be deducted from the account of every naval officer sent to the hos- pital in cases where the officer is not detached from sea duty; but the ration to which the officer would otherwise be entitled by reason of his sea status goes to the hospital. 4 pub., 644. Rations of apothecaries at a navy-yard. Under the provisions of section 1579, Revised Statutes, an apothecary in the Navy on duty at a navy-yard and not attached to a receiving ship nor to the ordinary of a navy-yard is not entitled to a ration. 2 pub., 440. Rations of mates on duty at navy-yards. Mates of the Navy are not entitled to rations or to commutation therefor when on duty at a navy-yard. 38 pub., 259. Rations of seaman on duty at the Naval Museum of Hygiene. The Naval Museum of Hygiene at Washington, D. C., is not a station within the meaning of the act of January 30, 1885, and enlisted men of the Navy on duty there are not entitled to rations or commutation thereof. 11 ms., 931. Rations of yeomen on duty at headquarters. Yeomen doing duty at the different headquarters of the Coast- Signal Service are not attached to any United States ves- sel or station and doing duty thereon, within the meaning of the act of Janury 20, 1885, granting rations to certain enlisted men and boys in the Navy, and they are not entitled to rations or commutation thereof. 4 pub., 690. Rations while at recruiting stations. A recruiting station is a ‘‘station’’ within the provision in the act of June 30, 1885, that enlisted men in the Navy ‘‘attached to any vessel or sta- tion and doing duty thereon”’ shall be allowed a ration or commu- tation thereof. 16 ms., 24. Rear-admirals. See supra, advancement; pay; and promotion, 542 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. NAV Y—Continned. Recruiting, subsistence while engaged in. Enlisted men of the Navy who are unavoidably detained from vessels to which they are attached and who are engaged in recruiting for the Navy at places which are not sta- tions within the meaning of the act of June 30, 1885, providing for rations or commutation thereof, may be subsisted while so detained, and the expense thereof is payable from the appropriation ‘Provisions, Navy.” 7 pub., £08. Recruiting stations, lodging while on duty at. Enlisted men of the Navy who are on duty at recruiting stations or places where there are no quarters provided for their use may be furnished lodging, and the expense thereof is payable from the appropriation ‘‘ Transportation, recruiting, and contingent.” 7 pub., 408. See supra, rations, commutation of. Recruits, subsistence of. Men recruited for the Navy at recruiting stations or places, and who are enrolled but not enlisted, may be subsisted while awaiting transportation to places where they are to enter the service, and the expense thereof is payable from the appropriation *‘ Transportation, recruiting, and contin- gent.” 7 pub., £08. Reenlistment within three months. See supra, pay, three months. Regulations of, applicable to the Marine Corps. See Marriner Corps. Reimbursement of pay officers for subsistence of marines. The pay officer of a vessel of the Navy having furnished subsistence by the general mess to a detachment of marines traveling under orders as passengers on the vessel, he is entitled to reimbursement of the value thereof. 20 ms., 762. Removal of an ensign by the appointment of his successor. An ensign of the Navy having been removed by a sentence of a court-martial and his successor having been appointed with the consent of the Senate, it is immaterial whether the sentence of the court-martial was valid or not, he having been legally removed by the appoint- ment of his successor. 4 ins., 924. Retired list, act to place John N. Quackenbush on. The words ‘‘and to place him on the retired list of the Navy as of date June first, eighteen hundred and ninety-five,” in the act for the relief of John N. Quackenbush, late com- mander of the United States Navy, to be given any effect must be construed to show the legislative intent to be DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 543 NAVY—Continued. Retired list, act to place John N. Quackenbush on—Continued. that he was to be retired as ‘‘on attaining the age of sixty-two years,” he having attained that age on May 30, 1895, and entitled, consequently, under section 1588, Revised Statutes, to 75 per cent of the sea pay appro- priate to his grade; but the proviso in the act prevents his receiving any pay except from the date of his new appointment. 3 pub., 706. Retired officers, employment of, as civilian expert aids. The provision in section 3 of the act of March 8, 1897, authorizing the employment of ‘‘civilian expert aids,’”’ etc., on the designs for new ships, does not authorize the employment of a retired officer of the Navy. 9ms., 624. See supra, compensation, additional; pay; and pay, longevity; and infra, trav- eling expenses. Retirement after July 1 for the prior fiscal year. The retirement after July 1, but for the prior fiscal year, of an officer of the Navy under section 8 of the Navy person- nel act of March 3, 1899, relates back to and includes July 1, and from and including that date he is entitled to retired pay only, although continued thereafter on active duty. 6 pub., 669. Retirement, time of beginning. An officer of the Navy becomes 62 years of age and is required to be retired, within the meaning of section 1444, Re- vised Statutes, the moment of the beginning of the day of the sixty-second anniversary of his birth, and is not entitled to pay on the active list on that day. 3 pub., 581. Retirement under the personnel act. The retirement of an officer of the Navy under section 8 of the Navy per- sonnel act of March 3, 1899, relates back to July 1 of the fiscal year for which he is retired, and ou and from that date he is entitled to retired pay only, although continued on active duty. 12 ms., 541. Revenue-Cutter Service, vessels of, cooperating. See REVENUE-CUTTER SERVICE. Reward, expenses in addition to. A reward of $20 having been offered for the apprehension and return to his ship of a deserter from the Navy, the marshal who returned him is not entitled in addition thereto to reimbursement for expenses incurred in bringing the deserter from Portsmouth, N. H., to New York City. 18 ms., 330. Sea service is service performed at sea. Sea service, within the meaning of the Revised Statutes, is serv- ice performed at sea, and must pertain to the employ- 544 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. NAV Y—Continued. Sea service is service performed at sea—Continued. ment of a vessel in navigation, and be, for the time, paramount to other regular duty. 4 pub., 395; 6 ms., 156; 20 #d., 240. An officer ordered to take command of a training station requir- ing regular duties on shore, and also of a training ship in connection therewith, is not attached to a training ship and in the performance of sea service, his duties as com- mander of the training ship not being paramount to his shore duties. 4 pub., 395; 6 ms., 584; 9 ms., 829. Secretary to the Admiral. See supra, pay. Service, character of, determined by orders. See supra, pay, sea, where detached. Service, constructive. See supra, pay, longevity. Service, remaining in, until discharge is received. See MARINE CoRPS, service. Service, sea. See supra, sea service; and pay, sea. Set-off of extra pay against a debt. See Srt-orr. Shore duty, while detailed for duty beyond seas. See supra, pay, shore duty, while detailed; and pay, 10 per cent increase of, while detailed. Shore duty, while in hospital. An officer of the Navy waiting orders is not placed on shore duty by an order directing him to proceed to hospital for treatment. 4 pub., 651. See supra, pay, shore duty; and pay, 10 per cent. State, expenses of delivering vessels lent to. Under the act of August 3, 1894, empowering the Secretary of the Navy to temporarily loan to any of the States a vessel of the Navy for the use of the naval militia of such State, the expenses of the delivery of such vessel to the State authorities can not be paid by the Secretary of the Navy. 1 pub., 109. The expenses incurred by order of the Navy Department in preparing a Government vessel and in towing her to the place designated by that Department for delivery to the naval militia of a State, under authority of the act of August 8, 1894, are properly payable by the United States. 2 pub., 409. See infra, State, services of a seaman. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 545 NAV Y—Continued. State, officers of the militia of, performing duty. An officer of the militia of a State who is performing duty in the Navy of the United States under orders of officers of the State is not entitled to pay from the United States. 4 pub., 653. The provision in the act of March 3, 1899, authorizing payment to officers who entered upon the performance of duty in the temporary service of the Navy during the war with Spain of the pay of their grades prior to their acceptance of their appointments, does not apply to officers of the State naval militia who entered upon duty under orders from officers of such militia. 10 ms., 61. State, services of a seaman on a vessel loaned to. A seaman employed by an officer of the militia of the State of Georgia in charge of a vessel loaned to the State under the act of August 3, 1894, has no valid claim against the United States for the value of his services. 6 ms., 628. See supra, State, expenses. Station, change of. See infra, traveling allowances. Stations, headquarters of the Coast Signal Service are. The different headquarters of the Coast Signal Service where enlisted men on duty are armed, perform military serv- ice, and are subject to military discipline are stations within the meaning of the act of January 30, 1885, and yeomen attached to and doing duty at such stations are entitled to rations or commutation thereof. 5 pub., 40. Stations; Indian Head proving ground. The naval proving ground at Indian Head, Md., is not a station within the meaning of the act of January 30, 1885, which provides for rations for enlisted men in the Navy attached toa station, and enlisted men stationed there are not enti- tled to rations or commutation thereof. 5 pub., 177. Steward. See supra, pay, three months. Subsistence, allowance for, to an officer detailed at the Paris Exposition. The payment to an officer of the Navy detailed for duty at the Paris Exposi- tion of 1900 of a specified sum per month for subsistence is not authorized. 15 ms., 407. Subsistence of enlisted men in hospitals after expiration of term. Enlisted men of the Navy, required by the regulations to con- tribute to the fund for navy hospitals, may be subsisted by the Navy Department in naval hospitals after their term of enlistment has expired without being charged with navy rations. 2 pub., 11. 734.7—02——35 546 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. NAV Y—Continued. Subsistence of enlisted men transported to their homes. The provision in the appropriation for transportation, recruiting, and con- tingent, Navy, for transportation, to their homes or places of enlist- ment of enlisted men discharged, does not authorize furnishing them subsistence. 17 ms., 639. Subsistence of officers on loss of vessel. The provision in the act of March 3, 1897, for subsistence of officers temporarily absent from their vessel, does not apply to officers separated from their vessel by reason of its loss or destruction while they are in receipt of their sea pay and allowances under section 1574, Revised Statutes. 5 pub., 221; 7 ms., 890. See supra, recruits; recruiting; and recruiting stations; and infra, traveling expenses. Subsistence of refugees, reimbursement of officers for. American refugees having been received on a vessel of the Navy at the time of hostilities between the Liberal and Government forces at Bocas del Toro, Republic of Colombia, and the refugees having been subsisted by officers of the Navy, these officers may be reimbursed the cost of such subsistence from the appropriation for contingent expenses of the Navy. 8 pub., 814. Subsistence while traveling on a Government vessel. Under the act of August 5, 1882, an officer of the Navy who was ordered to take passage on a Government vessel for the Asiatic station is entitled to reimbursement for the cost of his subsistence on the vessel as a part of traveling expenses, notwithstanding that he received sea pay dur- ing such travel. 8 pub., 320; 20 ms., 214, 520; 21 id., 1216. See supra, pay, sea, while on board. Substitute. See supra, bounty. Surgeon. See supra, pay, longevity. Transportation over bond-aided railroads. See Accounts, railroads. Transportation procured by an enlisted man on discharge. Section 1422, Revised Statutes, provides that transportation in kind to an Atlantic or Pacific port of the United States be furnished to an enlisted man of the Navy about to be discharged, but no provision is made for reimbursement for transportation procured by the enlisted man himself on discharge. 12 ms., 665, 667; 18 id., 575. See supra, coast of enlistment; and infra, transportation to place of enlistment; traveling expenses, and travel pay. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 547 NAVY—Continued. Transportation to home on discharge on medical survey. Under the act of March 3, 1901, an enlisted man or apprentice of the Navy, if a resident of the United States, who was discharged between March 3 and June 30, 1901, may be furnished transportation without subsistence to his home if discharged on medical survey, or to his place of enlist- ment if discharged for termination of enlistment; but no reimbursement for such transportation can be made if the same is not furnished. 7 pub., 734. See supra; transportation procured. Where by inadvertence an enlisted man of the Navy, on his application therefor, was not furnished transportation to his home on discharge on medical survey, for which pro- vision was made by the appropriation of March 3, 1901, and he paid his own fare, he is entitled to reimbursement therefor not to exceed the cost to the general public. 8 pub., 377. Transportation to place of enlistment on discharge. Under the act of March 3, 1901, an enlisted man of the Navy who was dis- charged on the expiration of his enlistment, and whom the Govern- ment failed to furnish transportation to the place of his enlistment, is entitled to reimbursement of the cost thereof. 20 ms., 101, 194. See supra, coast of enlistment; and transportation to home. Transportation, where a request for, was not used. A transportation request having been issued to an enlisted man of the Navy on discharge for transportation to the place of his enlistment under the act of March 3, 1901, which, not having been presented by him until after the contract with the railroad company had expired, was not used by him, he is entitled to transportation to the place of his enlistment at a cost not to exceed the cost of the transportation which should have been procured on such request. 20 ms., 738. Traveling allowances for travel on a Government conveyance. Under the Navy personnel act of March 3, 1899, an ensign of the Navy who travels under orders as a passenger on a Government transport, but who is not furnished sub- sistence, is entitled to traveling allowances. 7 pub., 117. See supra, mileage; and Army, mileage. Traveling allowances not compensation. See MARINE corps, traveling allowances. Traveling allowances on change of station while on leave. An officer absent on leave from his station and receiving an order requiring him to join a new station is entitled to travel allowances from the place of receipt of the order to the new station, provided the distance is not greater than that from the old to the new station. 3 pub., 425; 12 ms., 288. See Army, mileage, transportation, and traveling expenses. 548 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. NAV Y—Continued. Traveling allowances on discharge. See infra, traveling expenses, and travel pay. Traveling expenses between Honolulu and San Francisco. Travel between Honolulu and San Francisco, Cal., prior to July 1, 1899, is travel abroad within the meaning of the navy mileage laws, and an officer coming within their provisions is entitled to actual and reasonable expenses for such travel, but not to mileage. 6 pub., 745. Traveling expenses between places in the same vicinity. See infra, vicinity. Traveling expenses for travel as a witness. See supra, mileage. Traveling expenses include subsistence. An officer of the Navy traveling under orders entitling him to necessary and actual traveling expenses is entitled to sub- sistence as a part of such expenses. 7 pub., 728. Traveling expenses of officers detailed to other branches of the service. Officers of the Navy detailed for duty in another branch of the public service are subject to the laws providing for mileage, and they are not entitled to actual traveling expenses for travel on such duty. 2 ms., 353. Traveling expenses of retired officers abroad in time of peace. A retired naval officer is not entitled to traveling expenses for travel performed abroad in time of peace in pursuance of an order directing him to report for active duty. 5 pub., 227. Traveling expenses of retired officers abroad in time of war. A retired officer of the Navy who, while absent in Italy on leave, in time of war, was ordered to report to the Secretary of the Navy for temporary duty is not entitled to travel- ing expenses or mileage for a greater distance than that from his residence as last recorded at the Navy Depart- ment to the city of Washington. 5 pub., 329. Traveling expenses, on discharge, to place of enlistment. There is no law authorizing payment to enlisted men in the Navy, on their discharge from the service, of traveling expenses or mileage from the place of discharge to the place of enlistment. 5 pub., 514; 9 ms., 1077; 12 7d., 835, 998. See supra, coast of enlistment; and infra, travel pay. Traveling expenses “outside the limits of the United States.” An officer of the Navy who traveled under orders from New York to Porto Rico traveled ‘‘ outside the limits of the United States in North America,” and he is entitled to actual traveling expenses only for such travel. 8 pub., 349, DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 549 NAV Y—Continued. Traveling expenses, stewards’ fees and gratuities to servants. See TRAVELING EXPENSES, approval; and gratuities. Traveling expenses while at place of duty. A medical officer of the Navy who had been directed to proceed to Paris to attend the meetings of the International Congress of Medicine, to which he had been appointed a delegate, is not entitled to reimburse- ment of expenses incurred after reaching his place of duty and before starting upon his return journey. 15 ms., 55. Traveling expenses while awaiting transportation. An officer of the Navy traveling abroad under orders is entitled, under the act of August 5, 1882, to reimbursement for hotel expenses incurred at a foreign port while awaiting, in obedience to his orders, the arrival of the ship to which he had been ordered. 3 pub., 121. Travel pay on discharge. There is no provision of law for travel pay to officers or enlisted men of the Navy on discharge. 18 ms., 581. See supra, coast of enlistment, and traveling expenses. Vacancy, pay from date of. See supra, pay on promotion; ARMy, pay on promotion; and MARINE Corps, pay on promotion. Vessels cooperating with, payment of expenses of. See REVENUE-CUTTER SERVICE. Vessels of, transferred to the War Department. See PuBLIC PROPERTY, transfer of. Vessels, repair of damages to, by the Revenue-Cutter Service. See APPROPRIATIONS, repayment to. Vicinity, places in the same. Under the provisions in the act of June 7, 1900, that in cases where orders are given for travel by officers of the Navy “‘to be performed frequently between two or more places in the same vicinity, the Secretary of the Navy may, in his discretion, direct that actual and necessary expenses only be allowed,” the places of Barberton, Ohio, and Cleveland, Ohio, which are 46 miles apart, having no peculiar relations with each other except those commer- cial relations which usually exist between places similarly situated, and the duties required to be performed at those places in this case having no connection with each other, these places can not be regarded as in the same vicinity within the meaning of the statute, and the Sec- retary of the Navy is not authorized to direct the pay- ment of actual expenses, instead of mileage, for the travel so performed. 7 pub., 227. 550 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. NAV Y—Continued. Vicinity, places in the same—Continued. Under the provisions in the act of June 7, 1900, that in cases where orders are given for travel by officers of the Navy ‘‘to be performed frequently between two or more places in the same vicinity, the Secretary of the Navy may, in his discretion, direct that actual and necessary expenses only be allowed,” the determination by the Secretary of the Navy that certain places are in the same vicinity is entitled to great weight, and it should not be disregarded except for the most cogent reasons. 7 pub., 376; 17 ms., 1436; 18 ¢d., 480. Waiver of claim to mileage. See supra, mileage, where transportation and subsistence were furnished. Withholding extra pay on account of indebtedness. See Srer-orr. Withholding pay for cost of making clothing. See supra, pay, deducting. Witnesses, civilian, attending before a court of inquiry. See WirneEssEs, court of inquiry. NAVY, ASSISTANT SECRETARY. Authority of. See DEPARTMENTS, HEADS OF, assistant. NAVY DEPARTMENT. Bonds of contractors for stationery. Sections 3718 and 3719 of the Revised Statutes do not apply to contracts for the purchase of stationery for the Navy Department, and it is within the discretion of the Secre- tary of the Navy, in making such contracts, to waive the usual requirement that contractors shall furnish a bond for the faithful performance thereof. 2 pub., 73. Chief of bureau, forage of. See Navy, forage. NAVY, SECRETARY OF. Appointments, authority of, to revoke. See OFFICERS, appointments, revocation. Delegation to chief clerk of authority to approve vouchers. See APPROPRIATIONS, contingent fund. Findings of, in removing charges of desertion. The findings of the Secretary of the Navy in removing the charge of desertion from the records of the Navy or Marine Corps under the act of August 14, 1888, are con- clusive upon the accounting officers. 8 pub., 809. DIGEST OF DECISIUNS OF COMPTROLLER OF THE TREASURY. 551 NAVY, SECRETARY OF—Continued. Regulations, authority of, to waive. See Navy, pay, longevity. Statute, authority of, to waive. See Navy, pay, three months’. NEW YORK, STATE OF. See Army, State, reimbursement. NICARAGUA CANAL COMMISSION. See Orricrrs, compensation, discontinuance NOTICE. Implied. of; compensation, increasing; and compensation for two employments. See Army, discharge; and OFFIcERs, removal. Necessary for the removal of an officer. See Orricers, removal. To vacate leased premises. See Rent. OATH. Reimbursement for expense of taking. See Accounts, verification; CLERKS OF COURTS, oaths; COMMISSIONERS, oaths; MarsHats, accounts; and Navy, oath. OATH OF OFFICE. See Orricers. -OFFICE AND EMPLOYMENT. Compatible. There is no incompatibility between the offices in Alaska of United States commissioners established by the acts of May 17, 1884, and June 4, 1897, to be filled by the President, and of commissioners established by the act of June 6, 1900, to be filled by the judges; and where both offices are held by the same person he is entitled to the com- pensation of each. 17 ms., 356. See MarsHALs, constable, and court crier. Compensation of an office, the right to. ° The compensation of an office is not a remuneration provided for services to be rendered, but is a statutory grant, made upon grounds of public policy; and the right thereto is incident to the legal title to the office, and not to the performance of its duties. 4 pub., 601. Office distinguished from employment. An officer is one who is invested with an office, and an office is authority, granted by law, to exercise a function of gov- ernment. An employee is one who is emploved under a contract to perform personal service., An office is dis- tinguished from a public employment by the fact that in the one case the authority to perform a public service is derived from the law, while in the other it is derived from a contract. 4 pub., 696. See infra, positions. 552 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. OFFICE AND EMPLOYMENT—Continued. Office, position of member of commission to investigate War Dept. The position of member of the commission created by the President to inves- tigate the conduct of the War Department in the war with Spain is not an office within the meaning of the act of July 31, 1894, which prohibits any person who holds an office the annual compensation of which amounts to $2,500 from being appointed to or holding any other office to which compensation is attached. 7 ms., 594. “Office,” the term includes an agency. See OFFICERS, compensation, $2,500. “Office,” the term not restricted to the constitutional sense. The term “‘office,” as used in the act of July 81, 1894, which provides that ‘‘no person who holds an office the salary” of which amounts to $2,500 ‘‘shall be appointed to or hold any other office to which compensation is attached,” is not restricted to an office in the constitutional sense. 8 pub., 87. Positions provided for in appropriation acts. The positions of clerks and messengers for the cavalry and light artillery school at Fort Riley, Kans., having been provided for by the act of March 3, 1899, and a specific salary fixed for each, they are offices. 12 ms., 620. See supra, office distinguished from employment. Title of, where changed. The clause in the act of July 19, 1897, changing the title of ‘*stenographic clerk” to read ‘‘ private secretary to the Attorney-General,” does not authorize payment to the person holding the position of stenographic clerk of the salary provided for the new position until he has been appointed and has qualified as private secretary. 4 pub., 28. Two compatible offices may be held by the same person. See MARSHALS, constable, and court crier; and OrricErs, compensation, $2,500. Two districts, holding the office of commissioner for. See CoMMISSIONERS. Two employments, holding. See Orricers, clerk; compensation amounting to $2,500; and compensation of two employments. Two incompatible offices, where held by the same person. See Army, judge-advocate. Two offices or employments, holding. See Orricers, clerk; compensation amounting to $2,500; compensation of two employments; and compensation of two officers. OFFICERS AND EMPLOYEES. Absence without leave, by reason of sickness. See infra, compensation during sickness. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 558 OFFICERS AND EMPLOYEES—Continued. Acceptance of another office temporarily. See Disrricr ATTORNEYS, vacation. Acting, designation as. See infra, compensation where designated as acting. Agents, employment of. > Where a duty i is imposed upon the head of a Department which requires services to be rendered that are not in the line of duty of any inferior officer provided for by law, he is authorized to employ suitable persons to perform the required services, as an appropriate means of executing the duty devolved upon him. + pub., 702; 7 dd., 375. Under the appropriation ‘‘ for experimental rural free delivery, including pay of carriers,” etc., the Postmaster-General is authorized to employ the necessary agents to accom- plish the object of the act. 5 pub., 5. Agents, secret, expenses of. In the absence of any statute limiting the allowance of expenses of secret agents of the Post-Office Department they may be allowed such an amount as the Postmaster-General approves, and the exercise of his judgment and discretion as to the amount is conclusive upon the accounting offi- cers. 2 pub., 336. Appointment, acceptance of, implied. An assistant engineer in the Navy, appointed May 9, 1898, hav- ing previously entered upon and performed the duties of that position under orders, after having successfully passed the required examination, is entitled from that date to the pay provided therefor, although hy reason of the exigencies of the service he did not formally accept his appointment until May 11, 1898, such performance of duty operating as an implied acceptance of the appoint- ment at the time it was made. 5 pub., 3875; 7 ms., 55, 385; 8 id., 57, 315, 521, 573; 10 zd., 587, 979; 12 7d., 620; 19 id., 485; 21 id., 99. A guartermaster-sergeant of a volunteer organization who was mustered out March 8, 1899, to accept appointment as sec- ond lieutenant, and who was commissioned and reported for duty as second lieutenant March 9, 1899, but who was not mustered in until March 23, 1899, is entitled to pay as second lieutenant from the date of his acceptance of his commission by entering upon duty thereunder. 7 pub., 56. 554 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. OFFICERS AND EMPLOYEES—Continued. Appointment, acceptance of presumed. As the appointment of an officer confers a benefit upon him, the acceptance thereof may be presumed. 18 ms., 748. Appointment, acting, by a captain of a ship. See Navy, acting. Appointment, ad interim. See infra, oath of office of deputy, and removal of, notice. Appointment, a nomination is not. See Courts, appointment. Appointment, antedating. See infra, employment; ARMY, pay, three months’; MARINE corps, enlistment; and Navy, enlistment. Appointment, confirmation of, by the Senate implied. See Navy, advancement and promotion. Appointment during a recess of the Senate. The appointment by the President during a recess of the Senate of a judge of a United States district court is a valid appointment. 7 ms., 456. Appointment during a recess of the Senate not confirmed. An officer of the Navy appointed to a higher rank during a recess of the Senate, under section 1506, Revised Stat- utes, as amended by the act of June 17, 1878, which pro- vides that any oflicer of the Navy may, with the consent of the Senate, be advanced not exceeding thirty numbers in rank, and that the rank of officers shall not be changed without the consent of the Senate, but whose appoint- ment was not confirmed by the Senate, is not entitled to the pay of the higher rank. 6 pub., 7. See infra, promotion, and OFrFrIcEeRs, appointment. Appointment during recess of Senate, no vacancy during session. An officer of the Navy promoted during a recess of the Senate to fill a vacancy occurring during its session, but which could not under the law governing promotions be filled by the President until a date subsequent to the adjourn- ment of the Senate, is not prohibited by section 1761, Revised Statutes, from receiving salary prior to his con- firmation, no vacancy within the meaning of said section having existed while the Senate was in session. 3 pub., 34. An appropriation having been made in the act of February 26, 1896, for a secretary of legation to Liberia, the person appointed to that office after the adjournment of the Senate is not precluded by section 1761, Revised Stat- utes, from receiving compensation prior to confirmation, DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 555 OFFICERS AND EMPLOYEES—Continued. Appointment during recess of Senate, no vacancy during session—Cont’d. the office taking effect when the appropriation became available, July 1, until which date there was no “ exist- ing office” within the meaning of said section in which there could be a vacancy. 3 pub., 82. A person who held the office of district attorney under a com- mission expiring at the end of the next session of the Senate, and who was not confirmed at that session, is entitled to salary prior to confirmation while serving under a similar appointment made by the President on the day following the adjournment of the Senate, the latter appointment not being one to fill a vacancy which existed while the Senate was in session within the mean- ing of section 1761, Revised Statutes. 3 pub., 89. A district judge who was appointed during a recess of the Sen- ate and nominated to the Senate during the next session, and who, after the expiration of the session, no action having been taken by the Senate upon his nomination, was again appointed, was not appointed to fill a vacancy which happened during a session, within the meaning of section 1761, Revised Statutes, and he is entitled to the salary provided for that office. 5 pub., 785. Appointment during a recess of the Senate, vacancy during the session. Under Article II, section 2, paragraph 3, of the Constitution the President was authorized during the recess of the Senate to appoint the two additional judges in the Indian Territory provided for by the act of March 1, 1895, although such officers can not, under section 1761, Revised Statutes, be paid salary until they are confirmed by the Senate, the vacancy in the office having existed prior to the adjournment of the Senate on March 2, 1895. 1 pub., 357; 7 ms., 389; 17 zd, 461. The appointment of a minister to Mexico made by the President on August 29, 1895, under the circumstances connected therewith, was not to fill a vacancy in that office existing during the last session of the Senate within the meaning of section 1761, Revised Statutes. 2 pub., 207. A designation by a circuit justice under section 793, Revised Statutes, made during a session of the Senate, of a per- son to fill the office of district attorney is not such an appointment as will authorize payment of salary prior to confirmation to the person appointed by the President 556 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. OFFICERS AND EMPLOYEES—Continued. Appointment during recess of Senate, vacancy during session—Cont’d. after the adjournment of the Senate, the latter appoint- ment being to fill a vacancy, within the meaning of sec- tion 1761, Revised Statutes, which existed while the Senate was in session. 3 pub., 89. Where a district attorney whose term of office expired by limitation during a recess of the Senate was appointed, ad interim under section 793, Revised Statutes, but was not nominated to the Senate for confirma- tion, and during the next recess of the Senate another person was appointed to the office, payment of the salary to such appointee prior to his confirmation is prohibited by section 1761, Revised Stat- utes, the latter appointment having been to fill a vacancy, within the meaning of that section, which existed during a session of the Senate. 7 ms., 466. Appointment; entering upon duty upon nomination for. Where a person was nominated for appointment as paymaster’s clerk and took the oath of office and entered upon duty on the same day a subsequent written appointment takes effect on the date of such implied acceptance. 13 ms., 1094. Appointment made to take effect at a prior date. A cadet of the Military Academy who was discharged, and who was subse- quently reappointed ‘‘to take effect as of the date of his discharge therefrom,’’ was not reinstated prior to the date of his reappoint- ment, and he is not entitled to compensation for the period between his discharge and reappointment. 13 ms., 411. A person having been designated by the chief clerk of the Interior Depart- ment to perform the duties of telegraph operator in the absence of the clerk assigned to that duty, such designation being unauthorized, a subsequent appointment of such person to take effect from the date of entering upon duty is inoperative. 14 ms., 374. An appointment of a clerk in the Interior Department as examiner of sur- veys, which was made on April 5, 1901, to take effect April 1, 1901, “when he entered upon duty by transfer from clerk,’’ implies a prior informal appointment to the latter position at the prior date, and it is therefore operative from such prior date. 20 ms., 248, 508, 509. An appointment made to take effect at a prior date is inopera- ~ tive prior to the date on which it was actually made and accepted. 8 pub., 521. See infra, appointment, reappointment; and appointment takes effect. Appointment made to take effect from date of oath. A provision in an appointment, to take effect from date of oath, is a qualification of the appointment, which renders the taking of the oath a condition precedent to its taking effect. 6 pub., 41; 17 ms., 1388; 18 zd., 748, DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 557 OFFICERS AND EMPLOYEES—Continued. Appointment, new, where the office is changed. An assistant United States attorney for the Indian Territory who continued to act as assistant after the passage of the act of March 1, 1895, making the attorney for the Terri- tory the attorney for the northern district, and was rec- ognized as such assistant by the Attorney-General, is entitled to salary without being reappointed. 1 pub., 508. See Pusiic Lanps, district. Appointment; promotion to fill a vacancy. See Army, Marine corres, and Navy, pay on promotion. Appointment, revocation of. The Secretary of the Navy has no authority to revoke an appointment of an officer made by the President, by and with the advice and consent of the Senate. 5 pub., 419. Appointment takes effect upon acceptance. A person who has been duly appointed becomes invested with the office, if vacant, upon his acceptance of the office. An acceptance may be express, or it may be implied from the acts of the appointee. 4 pub., 602. An assistant surgeon of the Navy who was appointed from civil life on June 21, 1899, to take effect June 17, the date he was examined for appointment, and who accepted his appointment on July 5, 1899, was not a commissioned officer in the Navy prior to the date of his acceptance. 10 ms., 452. Appointment, temporary, under civil-service rules. A person receiving a temporary appointment under rule 13 of the civil-service rules can in no event be paid for employment exceeding ninety days. 3 pub., 53. Appointment to a position the incumbent of which is on leave. The appointment of a person to a position in the Navy Department specific- ally provided for in an appropriation, during the absence of the incumbent thereof on leave without pay, would operate to remove the incumbent. 6 ms., 763. Appointment, where confirmation by the Senate is required. See Navy, promotion. Bonds, official, compensation prior to the giving of. Under the provisions of section 3156 of the Revised Statutes, requiring every gauger in the Internal-Revenue Service to give bond satisfactory to the Commissioner of Internal Revenue, the approval of such bond by the Commissioner is a condition precedent to the gauger’s right to claim compensation for his services. 2 pub., 26. A person holding the office of storekeeper and gauger in the revenue service, and under bond as such officer, is not 558 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. OFFICERS AND EMPLOY EES—Continued. Bonds, official, compensation prior to the giving of—Continued. entitled to compensation when assigned to the separate duties of a storekeeper or a gauger, as authorized by sec- tion 64 of the act of August 28, 1894, until he has executed the bond therein required. 2 pub., 330. A constable in the Indian Territory appointed under section 5 of the act of March 1, 1895, and who has taken the oath of office, ix entitled to compensation only from the date when his bond is approved by the court. 2 pub., +48. A person nominated as vice-consul by the principal consular officer at a consulate, the nomination being subsequently approved by the consul-general and Department of State, as provided by the regulations, but who never executed the bond required by law, can not be paid any compensa- tion from the Treasury for services rendered during the time he was in charge of the consulate. 3 pub., 447. Statutes which require that an officer shall give a bond before entering upon the duties of his office are directory only, and a receiver of public moneys who after his appointment entered upon the duties of his office prior to giving a bond is entitled to the compensation of the office from the date of his entry upon duty. 20 ms., 473. Bonds, official, expenses in connection with. The incidental expenses incurred by a special examiner of the Pension Office in investigating the sufficiency of the sure- ties on a pension agent's bond, by direction of the Interior Department, are a proper charge against the appropria- tion for investigation of pension cases. 2 pub., +44. When the Secretary of the Navy, in order to ascertain the suff- ciency of the sureties on the bond of a pay officer, as is required of him by section 5 of the act of March 2, 1895, orders certain evidence to be procured by the officer him- self, the latter is entitled to be reimbursed for the expenses incurred in executing the order. 3 pub., 135; 17 ms., 362. Bonds, official, expenses of furnishing. The expenses incurred by an officer in furnishing the bond required by law of all disbursing officers of the Govern- ment is not a proper charge against the Government, even though the officer serves without compensation. 2 pub., 262; 17 ms., 935; 18 éa., 77. Bonds, official, liability of sureties for acts of, in other capacities. The sureties on the bond of « quartermaster of the Army are not liable for his default in safely keeping and disbursing money advanced to him as acting chief commissary. 8 pub., 269. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 559 OFFICERS AND EMPLOYEES—Continued. Bonds, official, of quartermasters. See ARMY, quartermasters. Bonds, official, release of old, by giving new. Where under the act of March 2, 1895, which provides that ‘every officer whose duty it is to take and approve offi- cial bonds shall cause all such bonds to be renewed every four years after their dates,” an officer renews his bond by giving a bond during the same term of office, the new bond does not operate to release the sureties on the first bond from liability for future transactions, but the sure- ties on the old and new bonds are jointly and severally liable therefor. 5 pub., 918; 9 ms., 659. Bonds, official; settlement of accounts where new, is given. See Accounts, bond. Bonds, official, where continued in office, new, not required. Commissioners of the court in the Indian Territory, continued in office by the act of March 1, 1895, are entitled to salary from the date of that act, although their new bonds could not be approved until the appointment and qualifi- cation of the additional judges. 1 pub., 483. Section 5 of the act of March 1, 1895, providing that United States commissioners in the Indian Territory shall hold office under their existing appointments, will authorize the payment of their salaries notwithstanding they have not yet given new bonds in place of those given under sec- tion 39 of the act of May 2, 1890. 2 pub., 44. Burial expenses of, payment of, not authorized. In the absence of a specific appropriation, as in the case of dip- lomatic and consular officers, there is no law authorizing the payment of the expenses of transporting the remains of a deceased employee who dies while on duty away from his home. 1 pub., 271. Except in cases specifically authorized by law, it is no part of the duty of the Government to pay the burial expenses of a deceased employee; but where such burial is neces- sary for the health and safety of other employees the expense may be properly paid as an incident to the serv- ice in which they are engaged. 2 pub., 347; 3 ms., 862. Under section 1587, Revised Statutes, no expenses can be allowed to officers of the Navy which are incurred in connection with the funeral of a naval officer who dies in the United States. 2 pub., 511. 560 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. OFFICERS AND EMPLOYEES—Continued. Burial expenses of, payment of, not authorized—Continued. There is no authority for an officer of the United States to take charge of the personal property of a deceased member of the crew of a revenue cutter who dies when on shore, sell the same, and apply the proceeds to the payment of funeral expenses. 2 pub., 585. Payment from the appropriation for the protection of forest reserves of the cost of transporting from the San Jacinto Forest Reserve the body of an employee who lost his life in fighting a forest fire is authorized as incidental to the service. 18 ms., 607. Certificate of a discredited officer. An officer who has been found guilty of gross misrepresentation in his official transactions is discredited, and his certifi- cate is not of itself sufficient to support a claim against the United States. 1 pub., 295. Civil-service law, where employment is not in conformity with. See CIviL SERVICE. Clerk in a Department appointed an officer in the Army. A clerk in an Executive Department appointed by the head of the Depart- ment is an officer; and if he should accept an appointment as an offi- cer of the Army, he would be prohibited by section 1222, Revised Statutes, from holding both offices. But an employee in an Execu- tive Department who does not hold an office established by law, but merely renders services under a contract, does not come within the prohibition of that section. 6 ms., 931. Clerks appointed by the head of a Department. Clerks appointed by the head of an Executive Department are officers and are required by the Constitution to take an oath of office. 1 pub., 4. Compensation, additional, applicability of the prohibition of. The provisions of section 1765, Revised Statutes, which prohibit the payment of additional compensation apply to two classes of persons only, viz, officers in the public service and employees whose compensation is fixed hy law or regulations. + pub., 696. Compensation, additional, Department of Agriculture. Neither an enlisted man on the retired list of the Army nora clerk to a Member or Delegate of the House of Representatives is ‘‘an officer or employee of the Government’’ within the meaning of the provision in the act of March 3, 1885, that no money appropriated for the Department of Agriculture shall ‘‘be paid to any person, as additional salary or compensation, receiving at the same time other compensa- tion as an officer or employee of the Government.” 17 ms., 279. See supra, compensation, two employments. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 561 OFFICERS AND EMPLOY KES—Continued. Compensation, additional, for overtime of laborers, etc. Section 3738, Revised Statutes, making cight hours a day’s work for all ‘laborers, workmen, and mechanics” em- ployed by the Government, and the joint resolution of February 25, 1899, authorizing the payment of 50 per cent additional pay for overtime to such laborers, work- men, and mechanics employed at any navy-yard or naval station, apply only to persons rendering manual labor and do not include office clerks. 6 pub., 180. Compensation, additional, for services outside of employment. The secretary of the board of United States examining surgeons of the pension service (the members of which are paid by fees), in the absence of the naval surgeon and upon the request of the Commissioner of Pen- sions, having examined an applicant for aid from the surplus income of the naval pension fund, which service was outside of his own line of employment, payment of additional compensation therefor is not prohibited by section 1765, Revised Statutes. 7 ms., 721. Compensation, additional, for services outside of office hours. The chief clerk of the Bureau of International Exchanges of the Smithsonian Institution is entitled to compensation for services rendered outside of office hours to the board of management of the Government exhibit of the Cotton States and International Exposition. 3 ms., 421. Payment of additional compensation for extra services performed by a clerk of a land office whose compensation was fixed by law, which services could have been required of him by his superior officer, is prohibited by section 1765, Revised Statutes, although the services may have been performed on a holiday or outside of office hours. 20 ms., 789. Compensation, additional, of clerks in the Departments. A clerk of class 2 in the Interior Department who is detailed by the Secretary for duty outside of Washington can not be allowed per diem of $5 in lieu of his salary as clerk while so detailed, nor any compensation other than his regular salary, but his actual expenses may be allowed. 3 pub., 241. A clerk of class 3 in the Interior Department who was furloughed without pay and appointed by the Secretary of the Interior to the position of engineer to survey the Blackfeet Indian Reservation, which position was created by the act of June 10, 1896, at a compensation fixed by the Secretary at $10 per day and expenses, is not prohibited from receiving the compensation so allowed for performing the duties of engineer, in lieu of his salary as a clerk; but the two employments being incompatible, he can not receive the compensation of both, notwithstanding he continued during the period of furlough to hold the office of clerk of class 8. 3 pub., 318. 7347—02——6 562 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. OFFICERS AND EMPLOYEES—Continued, 7 Compensation, additional, of district attorneys and clerks of courts. The district attorney, or the clerk of the circuit or district court, if employed in arranging old records of the court, may be paid such compensation as the Attorney-General may fix, neither sections 1763-1765, Revised Statutes, nor section 2 of the act of July 31, 1894, prohibiting such payment, although the latter act would prohibit payment to the clerk of the circuit court of appeals for such services. 1 pub., 426. See Districr ATTORNEYS. Compensation, additional, of draftsman for designing a medal. The payment of additional or increased compensation to a draftsman in the Navy Department, whose compensation was not fixed by law, for extra services which might have been required of him as draftsman in designing a medal after the services were rendered, is not author- ized. 20 ms., 116. A draftsman in the Navy Department whose compensation was not fixed by law having designed a medal outside of his regular duties, payment of compensation therefor is authorized. 21 ms., 434. See infra, compensation, increasing. Compensation, additional, of employees, where not fixed. An employee whose compensation is not fixed by law or regulations may be employed in another capacity and receive compensation for each employment. 4ms., 24. See 4 id., 61, and 1 pub., 576. The provision in section 1764, Revised Statutes, that no compensation shall be made for any extra services whatever which any officer or clerk may be required to perform, does not apply to employees whose com- pensation is not fixed by law. 6 ms., 851. Compensation, additional, of melters in a mint. The melter and refiner of the United States mint at Philadelphia can not be paid extra compensation for preparing a report at the request of the Director of the Mint on the new processes of extracting the precious metals and on the work of the parting and refining of bullion, such payment being prohibited by section 1765 of the Revised Statutes. 3 pub., 654. Compensation, additional, of members of a commission. A member of the Mississippi River Commission, receiving a salary of $3,0UU per year, is not prohibited by section 1765, Revised Statutes, which provides that no officer shall receive any additional compensation for any other service except as therein provided, from receiving com- pensation at the rate of $250 per month for services as a civil engineer, the two positions being separate and distinct. 9 ms., 209. Compensation, additional, of naval constructors. Payment to a naval constructor of compensation for services in ascertaining the damage to a steamship while in use by the War Department is prohibited by sections 1558 and DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 5638 OFFICERS AND EMPLOYEES—Continued. Compensation, additionai, of naval constructors—Continued. 1765, Revised Statutes, which provide that no additional allowance beyond the pay fixed by law shall be made to any officer in the public service. 5 pub., 344. Compensation, additional, of officers serving on a commission. See WAR DEPARTMENT, commission. Compensation, additional, of soldiers. Payment of additional pay to a soldier for medical attendance by him upon officers and enlisted men of the Volunteer Army is prohibited by section 1765, Revised Statutes, which provides that no person whose pay is fixed by law or regulations shall receive any additional pay for any other service. 5 pub., 916. Compensation, additional, of the disbursing clerk of the War Dept. Payment to the disbursing clerk of the War Department, who is an officer having compensation fixed by law, of additional compensation for clerical services rendered by him in connection with the establish- ment of the Gettysburg National Park is prohibited by section 1765, Revised Statutes, the services not having been rendered in a distinct office, place, or employment established by law and having compen- sation fixed by law, and the appropriation for the Park not having explicitly provided for such additional compensation. 8 ms., 1,53; 9 id., 1075; 15 id., 952. See DEPARTMENTS, EXECUTIVE, employment in. Compensation, additional, of secretary World’s Columbian Commission. The secretary of the World’s Columbian Commission, desig- nated by the Secretary of the Treasury, under section 3614, Revised Statutes, as a special disbursing agent of the Treasury, is not entitled to compensation, in addition to his salary as secretary, for his services in disbursing the appropriations of the Commission. »% pub., £83. The positions of secretary of the World’s Columbian Commis- sion and of disbursing agent of the Commission were neither of them offices, nor was the compensation of either of them fixed by law or regulations during any portion of the period from July 13, 1893, to March 31, 1894, and therefore the provisions of section 1765, Revised Statutes, do not apply thereto. + pub., 696. See infra, compensation, two employments; and Rewarp, marshal. Compensation, additional, of topographers in the Geological Survey. A person employed as a topographer on the temporary force of the Geological Survey at a compensation not fixed by law or regulation, but by special order of the Secretary of the Interior, and paid from a general appropriation, is not prohibited by section 1765, Revised Statutes, from 564 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. OFFICERS AND EMPLOY EES—Continued. Compensation, additional, of topographers in the Geol. Survey—Cont’d. being employed by the Secretary and paid compensation for work done under authority of a general appropria- tion for the Indian Service, the compensation under the latter employment being in lieu of that under the former. 3 pub., 721. See PARIS EXPOSITION, jurors, Compensation amounting to $2,500; holding another office. Section 2 of the act of July 31, 1894, prohibiting any person who holds an office the salary or compensation attached to which is $2,500 or more per annum from holding any other office to which compensation is attached, etc., does not prohibit the clerk of the district court of Alaska, whose salary is $2,500, from receiving, under a contract with the Department of Justice, $600 for medical serv- ices rendered by him to United States prisoners. 1 pub., 286. Section 2 of the act of July 31, 1894, providing that ‘‘No per- son who holds an office the salary or annual compensation attached to which amounts to the sum of $2,500 shall be appointed to or hold any other office to which compensa- tion is attached,” operated immediately on the passage of the act upon persons in office affected by its provis- ions. 2 -pub., 33. A person who continued, after the passage of the act of July 31, 1894, to hold an office the annual compensation of which amounted to $2,500 thereby vacated any other office to which compensation is attached and which he had theretofore held. 2 pub., 33. A person who held the offices of clerk of the circuit court of appeals, the annual salary of which exceeds $2,500, and clerk of the circuit court, to which compensation is attached, and who continued, after July 31, 1894, to per- form the duties and receive the compensation attached to the former, thereby vacated the latter office, which he was prohibited from holding by section 2 of the act of July 31, 1894. In continuing to perform the duties of clerk of the circuit court he was at most a de fucto officer, and as such is not entitled to claim compensation. 2 pub., 33. The attorney for the Court of Private Land Claims, at an annual salary of $3,500, is not prohibited by section 2 of the act of July 31, 1894, from being retained in a particular DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 565 OFFICERS AND FMPLOYEES—Continued. Compensation amounting to $2,500; holding another office—Contd. case as a special assistant to the United States attorney for New Mexico, his employment as such assistant not involving the holding of ‘‘any other office” within the meaning of said section. 2 pub., 271. A chief of division in the office of the Supervising Architect of the Treasury at a salary of more than $2,500 per annum may be paid compensation as a member of a commission appointed under the act of February 20, 1895, to select a site for a public building, service upon such commission not involving the holding of an office within the meaning of section 2 of the act of July 31, 1894. 2 pub., 467. A retired officer of the Navy whose annual compensation exceeds $2,500 is not prohibited by section 2 of the act of July 31, 1894, from accept- ing employment as a ‘‘competent mathematician to supervise the completion of the tables of the planets,’’ provided for in the appro- priation act of February 19, 1897, such employment not being an office. 7 ms., 988. The positions of geographer in the Geological Survey and in the Census Office are both offices, within the meaning of the act of July 31, 1894, which prohibits the appointment to or the holding of any office having compensation attached thereto by a person who holds an office the sal- ary of which amounts to $2,500; anda person holding the former office can not legally be appointed to or hold the latter office. 8 pub., 87 The provision in the act of July 31, 1894, that no person who holds an office having annual compensation of $2,500 shall be appointed to or hold any other office having compen- sation attached thereto does not prohibit a retired officer of the Army, receiving compensation in excess of $2,500, from holding the position of assistant general treasurer and assistant inspector-general of the National Home for Disabled Volunteer Soldiers. 8 pub., 443. The term ‘‘ office” as used in section 2 of the act of July 31, 1894, which prohibits any person who holds an office the compensation attached to which amounts to $2,500 from holding any other office having compensation attached thereto includes the agency of disbursing agent under section 3658, Revised Statutes, for the payment of moneys appropriated for public buildings. 8 pub., 901. See 2 pub., 470. See supra, compensation, additional; and infra, detention; and holding two offices. 566 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. OFFICERS AND EMPLOYEES—Continued. Compensation, assignment of. A disbursing officer is not authorized to pay the wages of an employee on a Government work toa person to whom the employee has given an order for his wages under direction of a disclosure commissioner acting under the laws of Maine. Such an order would amount either toa voluntary assignment, prohibited by section 3477, Revised Statutes, or to an instrument in the nature of a writ of attachment, void as against funds of the United States in the hands of a disbursing officer. 3 pub., 222. Compensation before reaching place of service. A person appointed and taking the oath of office at Washington as draftsman in the office of the surveyor-general of New Mexico is not entitled to salary prior to entering upon duty at his place of service. 7 ms., 3. Before a person can earn compensation for services to be performed ata. particular place he must be at that place and enter upon duty. 17 ms., 1287. A clerk in the Treasury Department having been transferred and appointed a clerk and stenographer in the Chinese service, without designation of station, from the nature of his employment he must be regarded as having been employed to perform service at some particular place to be thereafter designated, and he is not entitled to compensation prior to his arrival at such place or to traveling expenses in going there. 21 ms., 542. See TRAVELING EXPENSES, place of service. Compensation ceases when an office is abolished. The salary of an officer ceases from and after the date of the act abolishing the office which he held. 1 pub., 311. Compensation, decreasing after services have been rendered. After the right of an employee to compensation fixed by his contract of employment has accrued, it can not lawfully be increased or dimin- ished, and a resolution by the Industrial Commission decreasing the compensation of its secretary from a prior date is inoperative as to accrued compensation. 15 ms., 273. See infra, compensation, increasing. Compensation, deprivation of, by a head of a Department. A head of a Department can not by regulations (or otherwise) deprive an officer or employee, without his assent, of compensation to which he is entitled by law. 5 pub., 806. Compensation, discontinuance of, by a subordinate officer. Employees of the Nicaragua Canal Commission who were ordered by the Secretary of State to proceed from Nicaragua to Savannah, Ga., to attend a court-martial as witnesses, and who were informed by him that during their absence their compensation would be paid by the commission, are entitled to compensation during such absence, notwith- DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 567 OFFICERS AND EMPLOYEES—Continued. Compensation, discontinuance of, by a subordinate officer—Continued. standing they were notified by the president of the com- mission that during such absence they would be on leave without pay. 5 pub., 797. Compensation during sickness. Under the authority of the Superintendent of the Coast and Geodetic Survey to employ and fix the pay and subsist- ence allowance of temporary employees of the field force, he may pay a ‘‘hand” employed at a monthly salary and retained on the roll during a short sickness his full month’s salary and commutation, although he was not able to render service for the period covered by his sick- ness. 2 pub., 176. The right of an employee outside of Washington, whose com- pensation is not fixed by law, to compensation during sickness depends upon the terms of his contract of employment. 5 pub., 666. An assistant messenger of the court-house in the District of Columbia is not entitled to compensation during a period of sickness in which he performed no duty. 6 ms., 582. In the absence of any restrictive statutory provision, an officer is entitled to the compensation of his office while absent from duty by reason of sickness, although he may not have been granted leave of absence. 7 pub., 125. See infra, duties, nonperformance; CoAST AND GEODETIC SURVEY, sickness; and OFFICE, compensation. Compensation during suspension. A special agent to make allotments to Indians, who was appointed by and his compensation fixed by the President, and who was suspended from duty by the Secretary of the Interior pending an investigation of his work and conduct, is not entitled to compensation during the period of his suspen- sion. 8 pub., 593. Compensation fixed by regulations. Compensation which is fixed in each case is not fixed by regula- tions. 1 pub., 75. “Compensation for actual expenses.” The provision in the act of February 27, 1899, for ‘‘ compensation for actual expenses’? must be construed to mean reimbursement for actual expenses, and only actual expenses are authorized thereunder. 13 ms., 397. Compensation for a fraction of a day. See infra, Compensation, per diem; and per diem in lieu of subsistence; and ARMY, travel pay; LirE-savING SERVICE; STATUTES. 568 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. OFFICERS AND EMPLOYEES—Continued. Compensation for a fraction of a month. In the absence of any law or regulation governing the calcula- tion of salary due to a person employed at a monthly salary who serves a fractional part of a month, such pro- portion of the monthly salary should be paid as the num- ber of days served bears to the whole number of days in the month in which the service is rendered. 2 pub., 81. The tables prescribed by the accounting officers for the calcula- tion of amounts due to persons in civil employments receiving quarterly or annual salaries do not affect the method of prorating for a fractional part of a month, according to the actual number of days in that particular month, the compensation of a person employed at a monthly salary. 3 pub., 463. Compensation for performing the duties of another officer or clerk. Section 1764, Revised Statutes, prohibits the payment of com- pensation to an officer or clerk discharging the duties which belong to another officer or clerk, and a private secretary to the Secretary of the Interior, who was directed to perform the duties of a chief of division in addition to his duties as private secretary, the compensation of both positions being fixed by law, does not hold two offices or employments and he is not entitled to the compensation of the office or employment which he does not hold. 5 pub., 882. Compensation, for services rendered without any agreement for. The payment for services rendered without any agreement for compensation, either expressed or implied, is unauthorized. 13 ms., 882. Compensation from date of acceptance of appointment. See supra, appointment, acceptance of, implied; and appointment takes effect, and Army, pay from date of acceptance. Compensation from date of appointment. A person appointed by the Public Printer, under section 66 of the act of January 12, 1895, as assistant to the superin- tendent of documents, is entitled to compensation only from the date of his actual appointment, although he may have performed the duties of the position for some time previous thereto. 1 pub., 538; 19 ms., 485. See supra, appointment made to take effect. Compensation from date of bond. See supra, bonds. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 569 OFFICERS AND EMPLOYEES—Continued. Compensation from date of entering on duty. A clerk employed at a district land office is entitled tu compensation from the date of his entering upon duty only. 7 ms., 110. A person employed as a skilled laborer in the Naval Observatory at Wash- ington who was appointed assistant on equatorial while in midocean is not entitled to the salary provided therefor prior to entering upon duty at Washington, where by law his duties are required to be performed. 18 ms., 748. See supra, bonds, official, compensation prior; and infra, removal of, notice of; and Army, pay from date of entering; and Disrricr arrorneys, Alaska. Compensation from date of notice to incumbent. See infra, removal of, completed by notice; and removal of, notice. Compensation from date of taking the oath. See infra, oath of office, statute requiring, directory only. Compensation, including personal and traveling expenses. Under the provision in the joint resolution of February 17, 1898, that the compensation of the Deputy Commissioner of Fish and Fisheries ‘‘shall not exceed two thousand five hundred dollars, including personal and_ traveling expenses,” the Deputy Commissioner is not entitled to personal or traveling expenses in addition to his compen- sation of $2,500. 4 pub., £89; 7 ms., 594. See infra, per diem in lieu of expenses, and per diem in lieu of subsistence. Compensation, including sums paid as gratuities. An allowance made to the dispatch agent of the State and Navy departments to reimburse him for ‘‘Christmas gratuities’’ paid to postmen and messengers for facilitating his business, must be regarded as a part of his compensation which is fixed by the heads of those departments, and it is therefore within their discretion to make. 4 ms., 383. Compensation in lieu of personal expenses. The provision in the appropriation for the international expo- sition at Paris in 1900 that the compensation prescribed therein for the commissioner-general, asssistant commis- sioner-general, and secretary ‘“‘shall be in lieu of all personal expenses other than traveling expenses while engaged in exposition work,” does not prohibit reim bursement to those officers of expenses usually incident to ‘travel when away from their headquarters traveling on the business of the exposition. 5 pub., £74. See infra, per diem in lieu of expenses. Compensation, increasing, after service has been rendered. Acting assistant surgeons of the Marine-Hospital Service, appointed by the Secretary of the Treasury under the regulations for the government of the Service, may be paid such compensation as the Secretary allows. Where they are appointed at annual salaries, specified in each 570 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. OFFICERS AND EMPLOY EES—Continued. Compensation, increasing, after service has been rendered—Continued. particular case, and extraordinary services are subse- quently required of them, the Secretary may, after the services are performed, change the rate of compensation. 1 pub., 71; 5 ms., 22. An appropriation having been made for the fiscal year 1895 for investigation and report upon the importation, use, and manufacture of explo- sives, and after the expiration of that fiscal year a special agent having been employed to make such investigation, and Congress having subsequently authorized the use for the same object of the balance of that appropriation remaining unexpended June 30, 1895, while such authorization does not make the appropriation applicable to services rendered prior thereto, yet if the head of the Department is of opinion that services rendered by the special agent after this authorization was made were more valuable by reason of such prior services, to the extent of the value thereof, he is authorized to pay him such sum in addition to the compensation which would other- wise have been paid him therefor. 4 ms., 257. The commissioner-general to the Paris Exposition of 1900 is not authorized to allow additional compensation to an employee whose compensation has been fixed by agree- ment, after service has been rendered by the employee in accordance with the agreement. 5 pub., 216. Under a contract of employment made by the Nicaragua Canal Commission for the services of an employee at a specified rate of compensation, in which the right was reserved by the Commission to increase or decrease the compensation, the Commission is authorized to increase the compensation of an employee for services which had been ren- dered, both parties having so construed its terms. 15 ms., 821. See supra, compensation, additional; and compensation, increasing, to take effect at a prior date. Compensation, increasing or diminishing. Executive officers are not authorized to increase or diminish the compensation of an officer which has been fixed by statute. 8 pub., 386; 6 ms., 1039. See Navy, pay, increased. Compensation, increasing, to take effect at a prior date. The increase of the compensation of an employee to take effect at a prior date would operate to modify the terms of the prior contract to the prejudice of the interests of the United States, which no executive officer is authorized to do. 7 ms., 779. See supra, compensation, increasing, after service. Compensation, medical attendance as a part of. Where the compensation of an officer or employee is fixed by contract, provision may be made therein as a part of compensation for medical attendance in case of injury received or sickness occurring in the line of duty; but in the absence of such provision in the contract, or of pro- DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 571 OFFICERS AND EMPLOYEES—Continued. Compensation, medical attendance as a part of—Continued. vision therefor by law, the Government is under no legal obligation to pay for such attendance upon sick or dis- abled officers or employees. 8 pub., 296. Compensation of an office, payment of, to two persons. Two persons may under certain circumstances be entitled to draw the salary of the same office. 1 pub., 578. Compensation of de facto officers. A de facto officer is not entitled to compensation. 2 pub., 38. Compensation of per diem employees. See infra, per diem. Compensation of two employments. A person employed by order of the head of a department at a compensation specially fixed by him is not an officer of the Government and is not prohibited by sections 1763- 1765, Revised Statutes, from receiving pay under a sepa- rate employment at the same time from another bureau of the same department. 1 pub., 366. A person employed in the office of the Geological Survey, under the authority of the appropriation for ‘‘pay of tempo- rary employees in the field and office,” is not prohibited from also receiving compensation for services rendered by him under an employment to execute certain work for the Venezuelan Boundary Commission. 3 pub., 183; 8 ms., 560. The position of machinist in the Navy is a distinct position or employment from that of machinist of the Commission of Fish and Fisheries; the duties of the two positions, respectively, have no relation to or connection with one another; and notwithstanding that the compensation of one of the positions is fixed by law and that of the other is not, both positions may be held by the same person, who may receive the compensation of each. 5 pub., 9; 11 ms., 468, 564. An employee of the Industrial Commission may also serve as a member of the Nicaragua Canal Commission and receive compensation for services in each employment, there being no law or regulation fixing the compensation of either of these employments. 5 pub., 935. The employment of superintending the construction of a bridge in the improvement of Rock Creek Park, District of Columbia, is distinct from and has no connection with the duties of the office of superin- tendent of the water department of the District, and section 1765, Revised Statutes, does not prohibit payment of compensation for such employment to a person holding such office. 10 ms., 529, 572 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. OFFICERS AND EMPLOYEES—Continued. Compensation of two employments—Continued. The provision in the act of March 3, 1885, that ‘‘no part of th money herein or hereafter appr apriiad for the Depart- ment of Agriculture shall be paid to any person as addi- tional salary or compensation receiving at the same time other compensation, as an officer or employee of the Government,” does not apply to a person holding two separate, distinct, and compatible employments in that Department. 6 pub., 284. A disbursing clerk of the War Department having a salary of $2,000 per year fixed by law is not prohibited by section 1765, Revised Statutes, from receiving as a clerk to the Chickamauga, Gettysburg, Shiloh, and Vicksburg mili- tary national parks, if duly appointed thereto, such com- pensation as may be fixed by the Secretary of War therefor. 6 pub., 683. The act of March 3, 1885, which provides that no money ‘appropriated for the Department of Agriculture shall be paid to any person, as additional salary or compensa- tion, receiving at the same time other compensation as an officer or employee of the Government,” prohibits payment of the salary of chief clerk of the Department of Agriculture to a person receiving for the same time pay as a retired officer of the Army. 7 pub., 395. The position of visiting physician of the Government Hospital for the Insane and the employment of a physician to examine persons alleged to be insane and to testify as to their mental condition are distinct, and the same person may receive the compensation provided for each. 17 ms., 898. See supra,compensation, additional. Compensation of two offices. A clerk in the office of the Quartermaster-General who was granted a leave of absence for twenty-seven days, and who was appointed and accepted the office of postmistress on the same day and at the expiration of her leave resigned her clerkship, is entitled to the compensation of each office, the compensation of each being fixed by law and the two offices being distinct. 10 ms., 239. See supra, compensation amounting to $2,500. Compensation, partial payment of, where in arrears. Under section 1766, Revised Statutes, which provides that ‘no money shall be paid to any person for his compensation who is in arrears to the United States until he has * accounted for and paid into the Treasury all sums for which he may be liable,” partial payment of compensation to an officer to whom an overpayment-has been made, so as to permit repayment thereof by installments, is not authorized. 8 pub., 101. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 573 OFFICERS AND EMPLOYEES—Continued. Compensation, per diem allowance. See infra, per diem; and TRAVELING EXPENSES, field. Compensation, per diem, for a fractiun of a day. If a commissioner is engaged one or twenty-four hours on the same day, he receives in both instances the full per diem fee. + pub., 445. See infra, per diem in lieu of subsistence; ARMy, travel pay: Lirg-savine SERVICE; and STATUTES. Compensation, receipting for in full. A receipt in full for work done, in the absence of proof of its purport or of duress is a bar to any further demand for pay for the same work. 6bms., 696. Compensation, receipting for in full, where a smaller sum is paid. A receipt given for a smaller sum does not operate as a relin- quishment of the right of the officer or employee to his full compensation. 5 pub., 808; 15 ms., 278. An officer whose compensation was fixed by statute, who signed receipts ‘‘in full for compensation for the period stated,” although he received a less amount, is not thereby pre- cluded from receiving the amount which was not paid. 8 pub., 386. Compensation, right of an officer to. See OFFICE, compensation. Compensation, traveling expenses as a part of. In the employment of a civil engineer, the Secretary of War having power to fix the compensation to be paid may also provide for the payment of traveling expenses to and from Washington. 1 pub., 106. Where the compensation of an employee is fixed by contract, provision may be made therein for an allowance for traveling expenses to and from his place of service as a part of his compensation. 7 ms., 825. See TRAVELING EXPENSES, allowance. Compensation, where appointment was not valid. A soldier who was enrolled as first sergeant and promoted to a first lieuten- ant and battalion adjutant without authority of law, and who was mustered in and served and was paid as such, will be allowed to retain the pay received by him as on a quantum merutt for services rendered. 17 ms., 837. Compensation, where designated as ‘‘ acting.” An assistant physician of the Government Hospital for the Insane who was designated by the Secretary of the Inte- rior as acting superintendent of the hospital during a vacancy in the office of Superintendent is not entitled to the salary of that office while so acting. 6 pub., 81. 574 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. OFFICERS ADD EMPLOYEES—Continued. Compensation, where duties were not performed. : A person appointed by a collector of internal revenue as his deputy with the understanding that he should not per- form any of the duties of the position, and who in fact performed no duties, can not receive the compensation of the office. 2 pub., 379. The right of an employee to compensation, where, fixed by law, is incident to his employment and not to the performance of his duties. 5 pub., 668, 806. Clerks employed in a land office at a per diem compensation authorized but not fixed by law are entitled to such compensation while the office was closed during the prevalence of yellow fever. 9 ms., 595. Under the provision in the act of February 26, 1895, that min- eral land commissioners “‘ shall receive for their compen- sation $10 for each day they may be actually engaged in the performance of their duties,” a commissioner who was prevented from performing his duties during two days by severe storms is not entitled to per diem com- pensation for those days. 6 pub., 15. The payment of a per diem employee who was not permitted to work by reason of the existence of a contagious disease in his home is not authorized. 14 ms., 1. Under a contract with a laborer in Charleston, 8. C., to go to Cuba and Porto Rico for service in building roads, docks, etc., in which it was pro- vided that he should be paid $1 per day, rations and transportation from beginning of service until his return to Charleston, he is not entitled to pay while disabled by the upsetting of a wagon while on duty. 16 ms., 690. The payment of per diem employees for days on which the Departments are closed and public work suspended by Executive order is not authorized unless they actually render service on those days. 8 pub., 219. Employees of the Government Printing Office who are em- ployed for an indefinite period and not by the day, hour, or piece, whether their compensation is measured by the day, month, or year, are entitled to their pay for days on which the office is closed by Executive order; but em- ployees whose compensation is measured by the hour are not entitled for such days unless they are required to work a certain number of hours per day. & pub., 235. See supra, compensation of per diem employees; and infra, duties; and District OF COLUMBIA, foreman. Compensation, where not entering upon the duties of an office. Under section 2243, Revised Statutes, which provides that: the compensation of a receiver of public moneys shall com- DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 575 OFFICERS AND EMPLOY EES—Continued. Compensation, where not entering upon the duties of an office—Cont’d. mence from the time he enters on the discharge of his duties, a person who was appointed a receiver of public moneys at the land office at Nulato, Alaska, and who proceeded to Nulato and returned therefrom, but did not open an office there or enter upon the duties thereof, is not entitled to compensation. 5 pub., 392. Compensation, where the Department was closed. See supra, compensation where duties were not performed. Compensation, withholding, for dereliction of duty. There is no authority of law for withholding compensation from an officer for dereliction of duty. 5 pub., 488. Compensation, withholding payment of. See AccouNTING OFFICERS, withholding; CLAIMS, withholding; and Serr-orr, overpayment. Contract of employment made with reference to regulations. See LEAVES OF ABSENCE, sickness; and Navy, month. Contract of employment, modification of. See Contracts, modification. Contract of employment, where compensation is fixed by law. See TRAVELING EXPENSES, duty in going to field of. “Death or disability of an incumbent,” includes resignation. Under the provisions cf the act of June 6, 1900, which authorizes the judge of a court in the Territory of Alaska to appoint a suitable person to fill the office of district attornéy in case of the death or disability of an incumbent, a person appointed by the district judge to fill that office during a vacancy caused by the resignation of the preceding incum- bent is entitled to the salary of the office ‘‘ until his suc- cessor is appointed and qualified.” 8 pub., 216. Debts due from, payment of, from their salary. A disbursing officer of the Government is not authorized by law in paying from the salary due a deceased employee the claims of creditors against his estate. 2 pub., 226. An executive department has no authority to apply sums due seamen of the Revenue-Cutter Service who have deserted to the payment of debts contracted by them for clothing or other necessaries. + pub., 215. De facto officers. See supra, compensation; and ComMIssIoNERS, Army; and MarsHALs, de facto. Defending officers in suits brought against them. See infra, expenses. 576 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. OFFICERS AND EMPLOY EES—Continued. Delinquent, to be reported to Congress. Section 12 of the act of July 31, 1894, requiring the Secretary ot the Treasury to report to Congress annually such officers asx are delinquent in the rendering of their accounts or the payment of balances found due from them for the preceding fiscal year, has no reference to officers having on hand balances of appropriations avail- able under section 3690, Revised Statutes, for the pay- ment of liabilities properly incurred. 1 pub., 97. Departments, employment in Executive. See DEPARTMENTS, EXECUTIVE. Departments, where closed. See infra, per diem employees, payment; and supra, compensation where duties were not performed. Detail of, to service outside of the department. The provision in the act of May 28, 1896, authorizing the distribution of clerks and other officers among the various bureaus of the Executive Departments, and providing that details shall be made by written order only, does not prohibit the detail thereof to places outside of the department in which they are employed, which is sanctioned by long usage. 7 ms., 429. Detail of, where exclusively employed on specific work. The provision in the act of May 28, 1896, restricting the authority of heads of departments to make details of clerks and other employees therein by excepting therefrom such as are ‘‘ required by law to be exclusively engaged upon some specific work,’’ does not apply to an ‘inspector of electric-light plants, gas, and fixtures for all public buildings under control of the Treasury Department,’’ as the law does not require that such officer shall be exclusively engaged on that work. 7 ms., 429. See APPROPRIATIONS, employees; ARMY, quartermasters; CoAST AND GEODETIC SURVEY, detail; LIFE-SAVING SERVICE, detail; Navy, allowances; Pan- AMERICAN EXPOSITION, compensation; and TRAVELING EXPENSES, duty. Detention in one office after appointment to another. A major, additional paymaster of the Army, who was required by the exigencies of the service to continue in the per- formance of his duties as such officer after having accepted an appointment as captain and paymaster is entitled to the pay of the former office while so serving. s pub., 169. Discretion of, where exercised, is conclusive. See DEPARTMENTS, HEADS OF, certificates, and discretion. Districts, acts of, extending outside of. See ComMIssIoNERs, district; MAnsHats, district, warrants, and writs. District, change of the boundaries of, effect of. See supra, appointment, new; and Pubic LAnps, district. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 577 OFFICERS AND EMPLOYEES—Continued. Duties, continuing to discharge, till successor qualifies. The provision in the act of June 24, 1898, that attorneys and marshals who are appointed for four years ‘‘ shall con- tinue to discharge the duties of their respective offices * * * until their successors shall be appointed and qualify in their stead,” is to be construed to mean that they shall continue to hold their respective offices until their successors shall be appointed and qualified. 5 pub., 594. Duties, entering upon. See District aTToRNEYs, Alaska. Duties, nonperformance of. A special agent to make allotments in severalty to Indians did not cease to hold his office by reason of the nonperform- ance of duty from January 1, 1894, to about December 1, 1897, no performance of duty having been required of him during that period. 4 pub., 411. See supra, compensation, where duties were not performed; and Navy, pay of paymasters’ clerks. Eight hours per day, labor of a monthly employee in excess of. A laborer who was employed at a compensation specified per month, with- out provision for the number of hours he should work per day, and who was required to work twelve hours per day, is not entitled to additional compensation under the act of August 1, 1892, for time in excess of eight hours per day. 13 ms., 344. ‘“Employees,” the term, in the act of May 28, 1896, includes officers. The term ‘‘employees,’’ as used in the provision in the act of May 28, 1896, that the heads of Departments may alter the distribution among the various bureaus thereof of ‘‘clerks and other employees,’ includes officers. 7 ms., 429. Employment, antedating, inoperative. The director of textiles of the Paris Exposition of 1900 having been notified, by an order dated December 11, 1900, that his services would be terminated December 31, 1900, an order issued January 28, 1901, and antedated December 21, 1900, notifying him that his services would be continued for the month of January, 1901, was void, and any services rendered between December 31, 1900, and January 28, 1901, were voluntary services, payment for which is prohibited. 16 ms,, 986. See Army, Marine corps, and Navy, enlistment. Employment of employees in addition to those provided for. See APPROPRIATIONS, specific provision; specific, the more, of two; and surveys. Employment of employees not provided for. See APPROPRIATIONS, commissioners, specific provision, and surveys. 7347—02——27 578 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. OFFICERS AND EMPLOY EES—Continued. Employment of experts from the revenues of the Yellowstone Park. Under the authority granted to him by section 2475 of the Re- vised Statutes, the Secretary of the Interior, in the man- agement of the Yellowstone National Park, may use the revenues arising therefrom in the employment of an expert to investigate and report on the preservation of the buffalo in the park. 3 pub., 551. Employment of mechanics “from time to time.” See APPROPRIATIONS, public buildings, heating apparatus. Employment of persons while in private employment. Under the appropriation for the post-office and court-house in Chicago the employment of persons to render services when required is authorized, notwithstanding that such persons are employed by a private individual to whom they are expected to render service when not performing service for the Government. 6 pub., 90. Employment of reporters by a court-martial illegally convened. A reporter employed by a court-martial is entitled to compensa- tion notwithstanding the court-martial was illegally con- vened, of which fact he had no actual knowledge. 2 pub., 505. Employment of stenographers and typewriters. The members of the Rock Creek Park Commission are author- ized, in carrying out the purposes of the act of Septem- ber 27, 1890, to incur such expenses for stenographers and typewriters as in their judgment may be proper. 1 pub., 114. Employment where unauthorized, effect of subsequent approval. A person employed by an officer of the Marine-Hospital Service without the previous approval of the Secretary of the Treasury, as required by the regulations, may be paid for his services upon a subsequent ratification of the employment by the Secretary. 2 pub., 140. Expenditures made by, from their own money. See infra, reimbursement. Expenses incurred in having oaths administered. See Accounts, verification; and Navy, oath. Expenses of, a per diem allowance in lieu of. See infra, per diem. Expenses of, a per diem limitation of, is not a per diem allowance. A special agent of rural free delivery authorized by his appoint- ment to be paid ‘‘at the rate of $5 per day and his ex- penses, limited to $4 per day,” is not entitled to a per diem of $4 per day in lieu of expenses, but only to reim- DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 579 OFFICERS AND EMPLOY EES—Continued. Expenses of, a per diem limitation of, is not a per diem allowance—Cont’d. bursement for expenses actually and necessarily incurred in the performance of his duty, not to exceed $4 per day. 4 pub., 432. Expenses of defending officers in suits brought against them. An assistant engineer and a lock keeper in charge of a Govern- ment lock being made defendants in an action of trespass in a State court, a continuance, at the cost of defendants, was granted on the motion of the United States attorney appearing for them, and the final judgment of the court was in their favor: Held, That as the defendants were acting under lawful orders and were without fault or negligence, the costs of the continuance are properly payable by the United States. + pub., 89. The costs of a proceeding for a mandamus to compel the Treasurer of the United States to pay interest on certain board of audit certificates of the District of Columbia, which he had refused to pay in pursuance of a decision by the Comptroller of the Treasury, are payable by the United States. 12 ms., 1043. Expenses of, in defending themselves. There is no appropriation applicable to the payment of expenses incurred by a special examiner of pensions in defending himself in a criminal prosecution in a State court for acts done in his official capacity. 4 pub., 294. See supra, compensation. Expenses of, while attending court as witnesses. See WITNESSES. Fees of, provision for, must be made by law. See CLERKS OF COURTS, compensation. Fees of, provisions for, to be strictly construed. Fees allowed to public officers are matters of strict law, depend- ing upon the very provisions of the statute. They are not open to equitable construction by the courts or to any discretionary action on the part of officials. 4 pub., 371. Fees of, the allowance of constructive, prohibited. See CoMMISSIONERS, fees. Holding two offices in contravention of law. A person who at the date of the passage of the act of July 31, 1894, held two offices, one of which had compensation attached thereto amounting to $2,500, and who continued to hold them in contravention of the statute, is not entitled to the compensation of either office until he elects which one of them he will continue to hold. 8 pub., 908. See supra, compensation amounting to $2,500. 580 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. OFFICERS AND EMPLOYEES—Continued. Holidays. See supra, compensation where duties were not performed; and infra, per diem employees, payment; and INTERNAL REVENUE, gaugers. Laches of,- liability of the Government for. See infra, unauthorized acts. Leaves of absence. See LEAVES OF ABSENCE. Medical attendance upon civil. The surgical and hospital expenses of a civil employee injured in the course of his service upon a Government work are not a proper charge against the Government, in the absence of express statutory provision therefor. 1 pub., 62; 7 ms., 1003. There is no provision of law authorizing the payment of the expense of an ambulance to carry a civil employee injured in service on a Government work. 1 pub., 181. A clerk to a commandant of a navy-yard is neither an officer, enlisted man, nor marine, and the Secretary of the Navy is not-authorized under section 1614, Revised Statutes, to deduet 20 cents per month from his pay. Such a clerk is not entitled to reimbursement for medicines and medi- cal attendance. 1 pub., 289. In the absence of any provision in the contract of employment or the regulations of the Department for supplying medi- cines to civil employees, the use for such purpose of an appropriation which does not make provision therefor is unauthorized. 6 pub., 955; 16 ms., 1, 484; 19 zd., 948. See supra, compensation, and Army; Navy; and Private Property, destruction. Medical attendance, payment from compensation due. The expenses of medical attendance upon an employee who died may be paid from money due him for services. 4 ms., 83. Monthly payment of annual salaries. The provisions in statutes that annual salaries shall be paid monthly do not require payment thereof in twelve equal parts. 8 pub., 772. Negligence of, liability of the Government for. See infra, unauthorized acts. Oath of office, appointment made to take effect from date of. See supra, appointment. Oath of office, new, not required for change in compensation. Where by law a change is made in the compensation of an office, and in the manner in which such compensation shall be ascertained, the incumbent thereof is entitled DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 581 OFFICERS AND EMPLOYEES—Continued. Oath of office, new, not required for change in compensation—Cont’d. from the date of the act to the compensation so fixed and is not required to take a new oath of office. 1 pub., 313. An office deputy marshal whose compensation is fixed by the Attorney-General under the authority of section 10 of the act of May 28, 1896, is not required to again take the oath when his compensation is increased. 3 pub., 336. Oath of office, new, required upon promotion. A clerk in an executive department who is appointed to another position or to a clerkship of another grade is not entitled to compensation until he has taken the oath of office prescribed in section 1757 of the Revised Stat- utes. 1 pub., 4. An employee whose compensation is fixed by the head of a department is not required to take a new oath of office when his compensation is increased. 1 pub., 267. A clerk or other officer who is promoted from one position to another is required to take a new oath of office before becoming entitled to receive the compensation of the new position. 7 pub., 43; 21 ms., 10-45. Oath of office, not required to be taken by an agent of Indians. An agent of the Chickasaw tribe of Indians in the appraisement of lands by the Commission of the Five Civilized Tribes is not an officer of the United States, and he is not required to take the oath of office pre- scribed by section 1756, Revised Statutes. 13 ms., 666. Oath of office, not required to be taken by employees. Deputy marshals appointed in the Indian Territory under the act of March 1, 1895, are not requixed to take the oath of office prescribed by section 1757 of the Revised Stat- utes. 1 pub., 540. A clerk employed by a marshal with the approval of the Attorney-General, as authorized by section 10 of the act of May 28, 1896, is not required to take the oath of office prescribed for deputy marshals by section 782, Revised Statutes, nor that prescribed for officers gener- ally by section 1757, Revised Statutes. 3 pub., 56. A clerk employed by a district attorney under the authority of section 15 of the act of May 28, 1896, is entitled to com- pensation for such time as he may be engaged in render- ing similar service to the successor of the attorney who employed him, and as he is not appointed to any office, no oath of office is required of him. 38 pub., 647. 582 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. OFFICERS AND EMPLOY EES—Continued. Oath of office, not required to be taken by employees—Continued. A person employed by the Secretary of Agriculture for a period of forty days as a special agent, at a salary at the rate of $200 per month, under authority of an appropri- ation for collecting agricultural statistics which does not specifically create any office or position, is not an officer of the United States within the meaning of section 1757, Revised Statutes, prescribing an oath of office, and he is entitled to compensation prior to the date of taking the oath. 4 pub., 92. As the assistant librarians and other persons selected by the Librarian of Congress are not required by law to take the oath of office prescribed by section 1757, Revised Statutes, the disbursing officer is entitled to credit for payments made to them as compensation from the date when, after their selection, they entered upon the dis- charge of their duties, although said employees did in fact take the said oath at a later date. 4 pub., 125. An appropriation having been made to pay deputy clerks of the United States court in the Indian Territory for services which had been performed without authority of law, no evidence of their having taken the oath of office is required. +4 pub., 238. Employees are not required by law to take an oath of office. 20 ms., 999. Oath of office of constables in the Indian Territory. A constable in the Indian Territory who took an oath to support the Constitution of the United States and to faithfully perform the duties of the office as required by section 5 of the act of March 1, 1895, is entitled to compensation, although it may be doubted whether Congress intended to require the taking of a different oath from that pre- scribed in section 1757, Revised Statutes, for officers gen- erally. 2 pub, 433. A constable in the Indian Territory who was duly appointed and qualified under section 39 of the act of May 2, 1890, and who continued to act as a constable under section 5 of the act of March 1, 1895, with the approval of the court having the power of appointment, is entitled to compensation without giving a new bond or taking another oath of office. 2 pub., 512. Oath of office of deputy clerks in the Indian Territory. A deputy clerk of the United States court in the Indian Terri- tory, appointed by the clerk with the approval of the judge ax provided by law, is an officer of the United States DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY, 583 OFFICERS AND EMPLOYEES—Continued. Oath of office of deputy clerks in the Indian Territory—Continued. within the meaning of section 1757, Revised Statutes, and is not entitled to salary prior to the date of taking the oath of office prescribed by that section. 4 pub, 297. Oath of office of deputy marshals. A deputy marshal in the absence of the judge took the oath of office before the clerk of the United States court: Zed, without specifically deciding, that section 782, Revised Statutes, prescribing the oath and naming the officers before whom it may be taken, is mandatory, which seems probable, that if directory only the clerk of the court, not being authorized by the section to administer this oath, nor, prior to the act of May 28, 1896, to administer oaths generally, the deputy marshal was never properly qualified, and was therefore, in any event, only a de facto officer and not entitled to compensation. 3 pub., 65. Deputy marshals who are continued in office by a marshal who, upon the expiration of his term, receives a temporary ad interim appointment, are not required to take a new oath of office. 5 ms., 169. Deputy marshals who are reappointed by the same marshal who, after the expiration of his term, receives an ad interim appointment, are not entitled to compensation prior to taking the oath of office. 5 ms., 374. Oath of office of deputy marshals in the Indian Territory. Deputy marshals appointed in the Indian Teritory under the act of March 1, 1885, are not required to take the oath of office prescribed by section 1757, Revised Statutes. 1 pub., 540. Deputy marshals in the Indian Territory hold office at the pleasure of the marshal, and if appointed by him for one year, and on the last day thereof the term is extended for another year, they are entitled to compensation without again taking the oath of office. 2 pub., 447. Oath of office of the governor of Arizona. The governor of Arizona is not entitled to salary prior to the date when he took the oath of office in the Territory and entered upon the duties of his office in the Territory, as required by the act of May 1, 1876. 4 pub., 194. Oath of office on change from probationary employment. Under the rules prescribed by the President by authority of the civil-service act, an expert appointed in the Depart- ment of Labor for a probationary period of six months and retained thereafter is entitled to compensation, although he failed to take the oath of office immediately upon receipt of his permanent appointment. 3 pub., 634. 584 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. OFFICERS AND EMPLOY EES—Continued. Oath of office on promotion. See supra, oath of office, new. Oath of office, payment of salary for the day on which taken. The practice of paying the salary of an officer for the day upon which he takes the oath of office, on the assumption that he enters upon the duties of his office on that day, is a rule of convenience which yields to the facts of a partic- ular case. +4 pub., 59. Oath of office, statute requiring, directory only. Section 1757, Revised Statutes, and the act of May 13, 1884, which require generally that an officer shall take the oath of office prescribed ‘‘ before entering upon the duties of his office,” are directory only, and a deputy clerk of a United States court whose acceptance of office on the same day he was appointed was evidenced by his entrance upon duty, and who subsequently took the oath, is entitled to compensation from that day. 4 pub., 496; 6 ms., 799, 1059; 7 dd., 385; 12 7d., 620; 18 7d., 33; 18 id., T48; Qid., 1045. Oath of office taken before appointment, not operative. An oath of office taken by a person prior to the date of his appointment to an office can not be regarded as a compliance with the law. 7 ms., 55. Oath of office, where an officer died without having taken. The administrator of an officer who died without having taken the oath of office is not entitled to the compensation pro- vided for the office for the period of service by such offi- cer. 8 pub., 199; 21 ms., 99. Officer, a retired officer of the Army is. A retired officer of the Army is an officer of the United States. 8 pub., 443. Officer, assistant general treasurer Nat’1 Home Disabled Vol. Soldiers. An assistant general treasurer and inspector-general of the National Home for Disabled Volunteer Soldiers is not an officer of the United States within the meaning of the act of July 31, 1894. 8 pub., 443. Officer, ‘‘ commissioned,” includes civil. See Contracts, Spanish. Officers distinguished from employees. See OFFIce. Officers within the meaning of particular statutes. See Army, pay, extra, of paymaster’s clerks; pay and allowances of veterinarians; pay, 10 per cent increase of, of paymaster’s clerks; and private property; and Navy, pay, extra, of paymaster’s clerks. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 585 OFFICERS AND EMPLOY EES—Continued. “Other officers,” meaning of, in act for Pan-American Exposition. In the provision in the act of March 3, 1899, which authortzes the board of management of the Government exhibit of the Pan-American Exposition of 1901 to ‘‘appoint its secretary, disbursing officer, and such other officers” as it may deem necessary,” the words ‘‘and such other officers” mean officers other than the secretary and dis- bursing officer specifically provided for, and do not authorize tbe board to appoint more than one disbursing officer. 6 pub., 538. Overtime, payment for. See supra, compensation, additional for overtime; and Eraur-Hour Law; and TREASURY DEPT., engraving and printing. Per diem employees defined. A per diem employee is one who is employed by the day and paid a certain sum as a day’s wages. One who is not employed by the day, but whose pay ix measured by the day, is notea per diem employee. 8 pub., 235, 694. Per diem employees; employment of, for indefinite periods. See INTERNAL REVENUE, gaugers, fees of, for gauging on holidays. Per diem employees, employment of, on Sundays. Except in cases of exigency or under special conditions, where the employment of per diem employees on Sundays is actually necessary for the public interests, payment for such days is not authorized unless provision for payment on such days is made by law. 6 pub., 803. Under the provision in the act of March 3, 1899, that special agents of the Census ‘‘shall receive compensation at rates to be fixed by the Director of the Census,’’ not to exceed $6 per day, whether they shall receive compensation for days on which they are actually employed only, or for every day, including Sundays, is a question for administrative action, to be determined by the director when he employs them. 13 ms., 679. Per diem employees, payment of, for holidays. In the act of January 6, 1885, which provides that ‘tthe em- ployees of the navy-yard, Government Printing Office, Bureau of Engraving and Printing, and all other per diem employees ” shall be allowed pay for legal holidays, the provision ‘‘all other per diem employees” is to be restricted to employees whose employment is similarly permanent or continuous. 4 pub., 499; 14 ms., 187. The provision in the act of January 6, 1885, that per diem em- ployees at Washington or elsewhere shall receive the same pay on the holidays therein specified as on other days, 586 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. OFFICERS AND EMPLOYEES—Continued. Per diem employees, payment of, for holidays—Continued. does not apply to per diem employees for whose com- pensation provision is made ‘‘ while actually employed.” 7 pub., 278. Under the provision of section 46 of the act of January 12, 1895, that employees of the Government Printing Office shall be allowed certain legal holidays, with pay, an employee who is absent from duty on the day preceding and the day following one of those holidays is not entitled to pay for such holiday. 7 pub., 433. Under the provisions of the statutes allowing per diem employees the same pay on holidays as on other days,'a per diem employee who was absent from duty the day following a holiday, where the day pre- ceding the holiday was Sunday, is entitled to pay for the holiday if he would have been present for duty on the holiday had it not been aholiday. 19 ms., 111. Anemployee of the Government Printing Office who, by reason of public necessity, is required to work on a day which the law declares to be a public holiday, and for which it provides that he shall receive the same pay as on other days, is entitled to pay for such day in addition to the pay to which he is entitled by the statute. 8 pub., 329. Per diem employees, payment of, where departments were closed. See supra, compensation where duties were not performed. Per diem employees, payment of, where excused from duty. Per diem employees who were excused from duty during a half day, by reason of the closing of the departments at Wash- ington, are entitled to pay for the full day. 5 pub., 722. Per diem employees, payment of, where services rendered, only. In the absence of a specific agreement or of provision of law therefor, it is a general rule that per diem employees are entitled to compensation for days only on which they have actually rendered service. 8 pub., 221. Per diem in lieu of expenses. The allowance to a person ‘‘holding employment or appoint- ment under the United States” of a per diem in lieu of actual traveling expenses is prohibited by the act of March 3, 1875. 3 pub., 9. The provision in the annual appropriation act of March 3, 1885, ‘*that post-office inspectors shall be allowed four dollars per day * * * for personal expenses” is permanent legislation, and the allowance specified is payable for every day the inspectors are actually employed, whether they perform travel or not. +4 pub., 479. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 587 OFFICERS AND EMPLOY EES—Continued. Per diem in lieu of expenses—Continued. The allowance to an officer whose compensation is fixed by law of a fixed sum in lieu of all expenses, exclusive of transportation and sleeping- car fare, is not authorized by law. 7 ms., 17. Under the act of July 1, 1898, which authorizes the commis- sioner-general of the Paris Exposition of 1900 to employ experts and other employees, the commissioner-general is authorized to fix their compensation in his discretion, and may as a part thereof allow them per diem compen- sation in lieu of expenses. 5 pub., 104; 9 ms., 948. The act of March 3, 1875, refers to actual traveling expenses, and does not prohibit the head of a department, having dis- cretion to contract for the services of an employee, from agreeing with such employee upon an amount to include compensation and all expenses. So, also, may the con- tract be for a fixed sum as compensation and an amount per day as additional compensation when absent from headquarters. 5 pub., 105; 4 d., 424; and 5 ¢d., 658. See supra, compensation including; INTERNATIONAL BOUNDARY COMMISSION; and TRAVELING EXPENSES, field. Per diem in lieu of expenses while on duty at home. A special agent of the Post-Office Department having been appointed with a specified compensation and $4 per diem ‘‘in lieu of expenses excepting livery hire in establishing routes,’’ which provision for a per diem has in practice been construed to mean in lieu of actual personal expenses of an agent while traveling away from his domicile; and the Department having designated an official domicile for him, dis- tinct from his home, he is entitled to the per diem while on duty at home. 21 ms., 950. Per diem in lieu of subsistence as a part of compensation. Under a statute authorizing the head of a Department to fix the compensation of an officer, be may grant him a fixed sum per day and a per diem in lieu of subsistence. Such per diem in lieu of subsistence is not in the nature of commu- tation for a part of traveling expenses, but is a part of the compensation of the officer. 4 pub., 424. See infra, per diem in lieu of subsistence where compensation was fixed; and CoasT AND GEODETIC SURVEY, superintendent. Per diem in lieu of subsistence during sickness. A special agent of the census who is allowed a per diem in lieu of subsistence while necessarily absent from his place of residence is entitled thereto during a period of sickness occurring while he was so absent. 6 pub., 492. See CoasT AND GEODETIC SURVEY, sickness. 588 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY OFFICERS AND EMPLOYEES—Continued. Per diem in lieu of subsistence for a fraction of a day. The provision in the act of May 28, 1896, that district attorneys shall be allowed ‘‘necessary expenses for lodging and subsistence actually paid, not exceeding $4 per day,” while absent from their respective residences on official business, does not restrict such expenses for a fractional part of a day to a proportional amount of the maximum of $4. 4 pub., 468. Where a per diem in lieu of subsistence is provided for by law for an em- ployee while traveling, a deduction therefrom of the cost of subsist- ence received by him as a necessary expense of transportation for a fraction of a day is not authorized. 13 ms., 394. An officer who is authorized to receive an allowance in lieu of subsistence of $3 per day is entitled to the full amount thereof, if any, for a fractional part of aday. 7 pub., 127. Per diem in lieu of subsistence includes laundry. The provision in the act of March 3, 1885, for the allowance to internal-revenue agents of a ‘‘per diem in lieu of sub- sistence while traveling on duty” includes the expense of laundry incurred by an agent while so traveling. 7 pub., 45. Per diem in lieu of subsistence where compensation is fixed. Under the provision in the act of March 3, 1875, that only actual expenses shall be allowed to officers or employees, except officers therein specified, payment of a per diem allowance in lieu of subsistence to an officer or employee whose compensation is fixed by law or regu- lations is not authorized, unless specific provision is made therefor. 18 ms., 376, 583. Per diem in lieu of subsistence where included in transportation. An officer or employee for whom the law provides a per diem in lieu of subsistence while traveling on public business, who procures transportation on a steamboat for which a fare for the trip is charged, including meals and lodging, but from which no deduction is made if meals or lodging is not taken, is entitled to the per diem for the time so traveling. 8 pub., 259. Per diem in lieu of subsistence while at home. The Secretary of the Interior having appointed a supervisor of Indian schools ‘‘with allowance of $3 per diem in lieu of subsistence and his actual necessary traveling expenses,’’ the contract is not to be construed as limiting the allowance in lieu of subsistence to days on which travel is performed by him, and the supervisor is entitled thereto while at his home. 13 ms., 724. Per diem in lieu of subsistence while attending court as witnesses. See WITNESSES, officers. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 589 OFFICERS AND EMPLOYEES—Continued. Per diem in lieu of subsistence while going to place of service. See TRAVELING EXPENSES, place of service. Per diem in lieu of subsistence while temporarily detailed. See TRAVELING EXPENSES, duty. Per diem, in lieu of subsistence while traveling on duty. See TRAVELING EXPENSES, duty. Place of service, before reaching. See supra, compensation, traveling expenses; and infra, transfer; and TRAVEL- ING EXPENSES, place. Possession of an office, delay in the transfer of. Where an incumbent of an office accepts an appointment to another, but the exigencies of the service require him to continue in the performance of the duties of his old office for a time after accepting, and before entering upon the duties of his new office, such delay, if reasonable, must be regarded as incident to his transfer from one office to the other, in which case he is entitled to the compensation of the office the duties of which he continues to perform. 19 ms., 18. Private property, loss of, while on duty. Reimbursement to officers or employees for private property or personal effects lost by the capsizing of a boat on which they were being transported while on duty is not authorized. 6 pub., 823. See Army, and Navy, private property. Private property of, payment for use of. The appropriation ‘‘for livery of horse or horse hire for the coroner’s office,” in the District of Columbia appropria- ‘tion act, is available for the reimbursement of the cor- oner for actual expenses incurred by him for the livery of his horse while kept at his private stable, but the coroner can not be paid a fixed allowance as a commuta- tion of such expenses. 2 pub., 47. Promotion, pay from date of vacancy. See Army, Marriner corps, and Navy, pay on promotion. Purchase of articles for sale to. The purchase of provisions to sell to assistants of the Coast and Geodetic Survey who receive an allowance of money for their subsistence, would be in the nature of an advance of public money for their personal benefit, which is pro- hibited by section 3648, Revised Statutes. 6 pub., 949; 18 ms., 725. See infra, sale; and AppropriaTIons, purchase; and Navy, fuel. Receipt, where given in full for part of compensation. See supra, compensation, receipting. 590 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. OFFICERS AND EMPLOYEES—Continued. Reimbursement of, for expenditures from their own money. An officer or employee who makes an expenditure from his own funds for a necessary expense of the Government is enti- tled to reimbursement therefor. 8 pub., 48; 18 ms., 718. See supra, private property. Removal of an incumbent by the appointment of his successor. The board of education of the District of Columbia having on June 29, 1901, appointed a new secretary of the board, to take effect July 1, 1901, the incumbent of the office was thereby removed, to take effect on the same date, and the board having granted him leave of absence for one month with pay from the latter date, such action was unauthorized and inoperative, and he is not entitled to pay after the date of his removal. 18 ms., 386. Removal of, by operation of law. See Navy, paymasters’ clerks. Removal of, can not be made retroactive. The removal of an officer of the Army can not be made retro- active. 2 pub., 95. Removal of, completed by notice. Upon notice to an incumbent of an office by a person who has been appointed thereto that he is ready to assume the duties of the office, the removal of the incumbent is com- plete, and the appointee becomes invested with the office and entitled to the compensation thereof. 4 pub., 601. Removal of, may be implied. The removal of an incumbent is a prerequisite to the investiture of the office in another. A removal from office may be express or implied. 4 pub., 602. Removal of, notice of, implied. The nomination to the Senate as a member of the Missouri River Commission of Clarence L. Chaffee vce Richard S. Berlin, the confirmation of Mr. Chaffee by the Senate ‘‘agreeably to the nomination,” the signing of his com- mission, his taking the oath of office, appearance at a meeting of the commission, and entering upon the duties of the office on July 6, 1897, constitute notice to Mr. Berlin of his removal on that date. 4 pub., 466. Removal of, notice of, necessary. A United States marshal serving under an ad inter’m appoint- ment, in accordance with the provisions of section 793, Revised Statutes, is entitled to the fees and emoluments of the office until he receives notice of the appointment and qualification of his successor. 1 pub., 576. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 591 OFFICERS AND EMPLOYEES—Continued. Removal of, notice of, necessary—-Continued. A United States commissioner in Alaska who is authorized by law to continue in office until the appointment and quali- fication of his successor is entitled to compensation until he has received notice of such appointment and qualifica- tion. 38 pub., 249. A United States marshal, whose removal from office by the President was to take effect on the qualification of his successor, is entitled to his salary up to the time when his successor, after proper qualification, appeared and demanded the office, for such an order of removal can not have been intended to create a vacancy in the office by the qualification of the new appointee without notice to the incumbent. 4 pub., 58. See supra, removal of, completed. Removal, the insanity of an officer does not operate as. The insanity of an officer does not ipso facto operate to remove him from office. 6 pub., 549. Resignation of, implied from circumstances. A letter of an officer requesting permission to resign, which was regarded by both the Secretary of the Navy and the officer as a tender of resignation, and its acceptance by the Secretary as a resignation, operate to remove the officer from the service. 5 pub., 419. Resignation, withdrawal of, where prospective. A resignation to take effect at a future date may, with the con- sent of the appointing power, provided no new rights have intervened, be withdrawn before the time when the resignation was to take effect, and the officer will continue to be an officer de jure thereafter. 1 pub., 68. Sale of coal to. The sale to officers of the Revenue-Cutter Service, in: Alaska, of coal pur chased for the use of the public service is not authorized. 18 ms., 725. See supra, purchase; APPROPRIATIONS, articles; and Navy, fuel. Senators appointed to a civil office. A Senator of the United States is prohibited by section 6, Arti- cle I, of the Constitution, during the time for which he was elected, from being appointed to any civil office the emoluments of which have been increased during such time. 2 pub., 129. R., a Senator of the United States, elected for a term of six years, to expire March 3, 1895, during which time the 592 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. OFFICERS AND EMPLOY EES—Continued. Senators appointed to a civil office —Continued. salary of the office of minister to Mexico was increased, was, on February 23, 1895, nominated to that office, confirmed by the Senate, and commissioned by the Presi- dent. He took the oath of office on March 5. Such appointment was prohibited by section 6, Article I, of the Constitution, and R.’s salary can not be paid. 2 pub., 129. Service, before reaching place of. See supra, compensation; traveling expenses; and TRAVELING EXPENSES, place. Sickness. See supra, compensation during; and per diem in lieu of subsistence during; and LEAVES OF ABSENCE, sickness. Station, official, duty of, to be present at. See TRAVELING EXPENSES, station. Subsistence at new station, where changed. See TRAVELING EXPENSES, station. Subsistence, per diem in lieu of. See supra, per diem. Sundays, employment of per diem employees on. See supra, per diem. Sundays, payment for services rendered on. Payment for services rendered on Sunday, except in cases of absolute neces- sity, is not authorized. 13 ms., 184. Suspension of, compensation during. See supra, compensation during suspension. Temporary employment. Under the provision in the act of April 30, 1900, for the employment of ‘temporary assistance’? in the Department of Labor, the employ- ment of such assistance for three or four months, or even longer, is temporary, and is authorized. 15 ms., 461. Term of employment of a clerk of a justice. The employment of a stenographer by a justice of the Supreme Court under an appropriation for ‘‘stenographic clerk for the Chief Justice and each associate justice of the Supreme Court, at a sum not exceeding one thousand six hundred dollars each,” terminates with the death or resig- nation of such justice. +4 pub., 358. Term of office of an office deputy marshal. See MarsHa.s, deputies. Transfer from one office to another a new appointment. The transfer of a clerk from one land office to another is in effect a new appointment, and a clerk so transferred is not entitled to traveling expenses in going to his new place of service. 7 ms., 110. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 593 OFFICERS AND EMPLOY EES—Continued. Transportation of the body of a deceased civil officer to his home. Payment of the expenses of transporting the body of a deceased civil officer to his home is not authorized. 14 let., 1052; 7 ms., 579. Two offices or employments. See supra, clerk; compensation amounting to $2,500; compensation of two employments; compensation of two offices; holding two offices; and MarsHA.s, constable, and court crier. Unauthorized acts of, liability of the Government for. The United States is not liable for the unauthorized acts or laches or negligence of its officers. 6 pub., 751. Vacancy, pay from date of, where promoted to fill. a See ARMY, pay on promotion; MARINE CoRPs, pay on promotion; and Navy, pay on promotion. Withholding payment. See ACCOUNTING OFFICERS, (‘LAIMS, and SET-OFF. Witnesses, attending court as. See WiTNEssES, employees, and officers. OLD MATERIAL. See MIscELLANEOUS RECEIPTS, and PROCEEDS OF SALES. OPEN MARKET. Purchases, in. See ADVERTISING, open market. ORDER. Effect of, where issued subsequent to the action. See Army, mileage, where the order; and Navy, mileage, where orders. Issue of, presumed from long service. See Navy, orders. OUTSTANDING LIABILITIES. See APPROPRIATIONS, repeal; and Contracts. PAN-AMERICAN EXPOSITION. Compensation, additional, to employees detailed. The payment, for services rendered to the Pan-American Exposition, of addi- tional compensation to an employee of the National Museum would be in contravention of the provision in the act of March 3, 1899, that officers and employees who may be detailed to assist the board of management of the exposition shall receive no additional compen- sation. 12 ms., 339. See OFFICERS, other. PARDON. Desertion, of, does not restore right to pay. See Navy, desertion. PARIS EXPOSITION OF 1900. Antedating an employment, inoperative. See Orricers, employment. Commissioners of, compensation of. The provision in the act of July 1, 1898, that the commissioners of the Paris Exposition of 1900 provided for therein ‘‘ shall serve during the 7347—02 38 594 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. PARIS EXPOSITION OF 1900—Continued. Commissioners of, compensation of—Continued. entire calendar year nineteen hundred, and they shall be paid for such service three thousand dollars each,’’ must be construed to mean that they shall receive compensation at the rate of $3,000 per year for such portion of the calendar year 1900 as they may respec- tively serve. 13 ms., 400. Commissioners of, serving also as jurors. Under the provision in the act of July 1, 1898, that the commissioners of the Paris Exposition of 1900 shall be paid $3,000 each, ‘‘ which pay- ments shall be in full for all compensation and personal and travel- ing expenses,’’ the payment of additional compensation for service as jurors is not authorized. 13 ms., 538. Dinner given to artists. Sec APPROPRIATIONS, PARIS EXPOSITION. Expense allowance to an officer of the Navy. An expense allowance of 875 per month to an officer of the Navy detailed for duty in connection with the Paris Exposition of 1900 is not authorized. 13 ms., 595. Jurors of, additional compensation for extra services. A juror haying been employed at the Paris Exposition of 1900 at a fixed compensation, the payment to him of additional compensation for preparing ‘‘questionnaires for juries’’ and making “‘ briefs on exhibits for jury use’’ is not authorized. 14 ms., 455. See OFFICERS, compensation, additional. Private exhibits, expenses of sorting. Under the provisions in the act of July 1, 1898, that the commissioner-general shall ‘‘control the expenditures incident to and necessary for the proper installation and exhibit’? of contributions from the United States and authorize ‘‘ expenses for the proper installation and care of exhibits, together with all other expenses that may be authorized by the commissioner-general incident to the participation of the United States in said exposition,’’ expenses of sorting and classifying private exhibits unloaded on the wharf, at the request-of the Com- missioner, are incident to the proper installation of the exhibits, and are payable by the Government. 14 ms., 407. Reports upon agricultural exhibits. The provision in the act of July 1, 1898, which authorizes the Secretary of Agriculture to prepare, for the Paris Exposition of 1900, suitable exhibits of the agricultural products of the United States, and directs that reports respecting such products shall accompany such — exhibits, does not authorize the preparation of other reports to be subsequently made. 13 ms., 975. Subsistence of an officer of the Navy. See Navy, subsistence. Term of office of the principal officers of. It having been provided by the act of July 1, 1898, that the terms of service of the commissioner-general, the assistant commissioner-general, and the secretary of the Paris Exposition of 1900 should not exceed three years, and the assistant commissioner-general and the secretary hav- ing been appointed at a later date than the commissioner-general, if DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 595 PARIS EXPOSITION OF 1900—Continued. Term of office of the principal officers of—Continued. they should be directed by the commissioner-general, prior to the expiration of his term of service, to continue tu perform duties there- after, their terms of service will not expire until such duties are com- pleted, not to exceed three years from the date of their respective appointments. 18 ms., 149; 20 id., 781. Traveling expenses while in Paris. The principal officers of the Paris Exposition of 1900, while engaged in the work of the Exposition at Paris, must be held to have been traveling, within the meaning of the provision in the act of July 1, 1898, that their salaries shall be ‘‘in lieu of ajl personal expenses other than actual traveling expenses while engaged in exposition work.’’? 17 ms., 880. See APPROPRIATIONS, specific the more of two; Lire-saviNG SERVICE, detail; OFFICERS, compensation, increasing; TRAVELING EXPENSES, compensation in lieu of personal expenses. PARLOR-CAR ACCOMMODATIONS. Transportation, an incident to. See SLEEPING-CAR ACCOMMODATIONS. PATENTS AND PATENTED ARTICLES. Bond of indemnity, where infringement is alleged. While the sale of a patented article implies that the vendor has the right to sell, yet when another person claims that his patent has been thereby infringed the United States ought, before payment, to be satisfied that no infringe- ment in fact exists, or be protected by a suitable bond, to be given by the vendor. 1 pub., 425. When the question of payment for a patented article purchased by the Government is presented for decision, the Comp- troller of the Treasury can not determine, in ordinary cases, whether the article infringes a patent belonging to parties other than the vendor, and payment should not be made to the latter when such an infringement is alleged, unless it is clearly shown that no infringement in fact exists or a suitable bond is given to protect the Govern- ment. 38 pub., 411. Prior use by the Government of a patented process. Section 4899, Revised Statutes, which provides that any person who purchases of the inventor, or with his consent con- structs any invented machine or patentable article, prior to the application for a patent, shall have the right to use and to sell to others ‘‘the specific thing so made or purchased,” does not apply to the invention itself, but only to the particular machine or article so purchased or constructed, and therefore does not include a process. 4 pub., 613. 596 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. PATENTS AND PATENTED ARTICLES—Continued. Purchase of the exclusive right to manufacture. Under an appropriation for experiments to test the value of high explosives the War Department may, when the desired explosive can not be obtained simply for use in the experi- ments alone, purchase from the patentee the exclusive right to manufacture it in unlimited quantities during the life of the patent. 1 pub., 412; 8 ms., 758. Royalties for the use of an invention after the patent had expired. The claim of an officer of the Army for a royalty for the use by the Govern- ment in the manufacture of ordnance of a telescopic sight invented and patented by him, after the patent had expired, is without legal foundation and payment thereof is unauthorized. 12 ms., 640. Royalties, payment of, to an assignee of the patent. Where a patentee has entered into an agreement with the United States to allow it to use certain patented improvements by paying therefor a stated royalty, and he subsequently assigns his patent with all his rights thereunder, his assignee is entitled to receive the royalties in question, section 3737, Revised Statutes, not applying in such a case. 4 pub., 48. PAY MASTERS. See Accounts, revision of disbursing officers; DisBURSING OFFICERS; and Navy. PAYMENT. Advance, in. See PuBLic MONEYS, prepayment. Draft, the issue of, is not. See CLAIMS, payment; and Pensions, check. Presumption of. See Army, mileage, and travel pay; and CLAims, payment. Withholding. See AccouUNTING OFFICERS, litigation, and withholding; ARMy, post exchange, retired officers, and travel pay; CLAIMS, withholding; Conrracts, default, and penalty for delay; DispursING OFFICERS, withholding; Navy, pay, three months’: PosTaAL SERVICE, subcontractor; and SET-orF. PAY TABLES. See REVENUE-CUTTER SERVICE. PENALTY. See Contracts. PENSIONS. Accrued, where a name has been stricken from the pension list. Until a name once stricken from the list of pensioners has been properly restored, there can be no ‘‘accrued pension” from which reimbursement of expenses of last sickness and burial of a pensioner can be made. 3 pub., 380. ~ DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 597 PENSIONS—Continued. Accrued, where the pensioner is in a naval hospital. The accrued pension which, by the act of March 2, 1895, is required to be paid to the widow or to the children under 16 years of age of a deceased pensioner, must not only be due but payable to the pensioner himself had he lived; and when such pensioner is admitted to a naval hospital his pension during the time he continues therein, being payable to the Secretary of the Navy, pursuant to section 4813, Revised Statutes, is not an accrued pension within the meaning of said act. 3 pub., 562. Assets of a deceased pensioner exempted from execution. Where the assets of a deceased pensioner consist solely of a homestead which the law of the State where he resided exempts from execution, causing descent to the heirs free from charges for funeral and burial expenses, it is held that decedent left no assets within the meaning of the act of March 4, 1895. 2 pub., 358. Assets, where the widow is entitled to all the property. A widow, under the laws of the State of Kentucky, having been entitled to all the property left by a deceased pensioner, and the property in such case not being subject to his debts, he left no assets, within the meaning of the act of March 2, 1895. 17 ms., 1105. Attorney’s fees, adjudication of, by the Commissioner of Pensions. The adjudication by the Commissioner of Pensions of the ques- tion whether an attorney’s fee shall be paid in any case where a claim for a pension has been allowed is not sub- ject to review by the accounting officers. 8 pub., 47. Attorney’s fees refunded, not available for payment. Under the laws relating to the payment of pensions which make it the duty of the officers of the Government to deduct the amount of the attorney’s fees from the sum due the pensioner and to pay the same directly to the attorney, it is not within the power of the Commissioner of Pen- sions, when a fee has been erroneously paid to an attor- ney and refunded, to pay it over to the attorney entitled to receive it; but the money so refunded is public money of the United States, and should be deposited into the Treasury as required by law. 3 pub., 399. The Commissioner of Pensions is not authorized to pay the attorneys entitled thereto fees erroneously paid to other attorneys and refunded by them; but claims therefor should be presented by them to the proper auditor. 4 pub., 208. See PuBLic MONEYS, fees, 598 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. PENSIONS—Continued. Burial expenses, money left in the custody of a Home. Money left in the custody of the treasurer of the National Home for Disabled Volunteer Soldiers by a soldier at the time of his death, he having a child who survived him, is not assets within the meaning of the act of March 9, 1895. 8 pub., 612. Certificate of, at a rate less than $6. Under the act of March 2, 1895, requiring that all pensioners at a rate of less than $6 per month shall, after that date, have their pensions increased to $6, the Secretary of the Interior, being charged with the execution of the pension laws, may direct that all certificates theretofore issued for less than $6 shall be treated as certificates for $6, and payments made in accordance with such instructions will be credited in the settlement of the accounts of the pen- sion agents making them. 1 pub., 278. Certificate of, payment in accordance with. A pension agent who paid a pension in accordance with the certificate of pension transmitted to him by the Commissioner of Pensions, as required by section 4688, Revised Statutes, is entitled to credit for the amount so paid, although the certificate was erroneous, and not- withstanding that it was accompanied by an order to inscribe the pension on the books of the agent, which was in conflict with the certificate and correctly described the pension granted. 17 ms., 1152. Check for a pension mailed prior to September 28, 1892. The provision in the act of March 2, 1895, that the mailing of a pension check to the address of the pensioner shall eon- stitute payment in the event of the death of the pen- sioner subsequent to the execution of the voucher there- for, has no application to stch a case existing prior to September 28, 1892. Whether a check drawn after that date, and before March 2, 1895, would be affected by this law is not decided. 1 pub., 428. Check, payment by mailing, where in favor of wife. The provision in the act of March 2, 1895, that the mailing of a pension check in payment of a pension due to a pensioner, who dies after having executed a voucher therefor, shall constitute payment thereof, does not apply to a check drawn in favor of the wife of a pensioner for one-half of the amount of his pension, and upon her death before the receipt of the check the amount reverts to the pensioner. 7 pub., 822. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 599 PENSIONS—Continued. Check, provision relating to mailing, where money has been paid. The act of March 2, 1895, does not apply to pension money which has been paid, whether said money was reduced to possession prior to the pensioner’s death or payment made hy mailing the check subsequent to the execution of the voucher for the same. 3 pub., 350. Examiners, special, expenses of defending. See Orricers, expenses. Expenses of last sickness, etc., claim must be presented for. An allowance for reimbursement of expenses of the last sickness and burial of a deceased pensioner under the act of March 2, 1895, is not author- ized except on the presentation of a claim therefor, but as this isa new construction of the act the allowance made by the Auditor without the presentation of a claim therefor will not he disallowed. 17 ms., 1670. Expenses of last sickness, etc., of a female pensioner. Reimbursement for expenses of the last sickness and burial of a female pensioner can not be made under section 4718, Revised Statutes. Under said section reimbursement is alone made in the case of a male pensioner. 1 pub., 207. Expenses of last sickness, etc., of a minor child. Where a minor child to whom a pension has been granted in his own right dies before payment, leaving no one surviving entitled in regular line of succession to receive it, he is the “‘last surviving child” within the meaning of the act of March 2, 1895, and the accrued pension is available for the expenses of his last sickness and burial. 7 ms., 372. Expenses of last sickness, etc., three-year limitation not applicable. Section 4719, Revised Statutes, which provides that ‘‘ the fail- ure of any pensioner to claim his pension for three years after the same shall have become due shall be deemed presumptive evidence that such pension has legally termi- nated,” does not apply to a claim for reimbursement of expenses of the last sickness and burial of a deceased pensioner, under section 4718, Revised Statutes, and the act of March 2, 1895 (28 Stat., 964). 7 pub., 208. Expenses of last sickness, etc., where assets are not shown. When a claimant for reimbursement for the expenses of the burial of a deceased pensioner declines to furnish evi- dence of the assets Jeft by the deceased, in order that it may be decided whether such assets were suflicient to meet the burial expenses, the action of the Auditor in disallowing the claim will be affirmed. 2 pub., 149. ‘ 600 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. PENSIONS—Continued. Expenses of last sickness, etc., where paid by a widower. Under the act of March 3, 1895, which authorizes reimburse- ment for the expenses of the last sickness and burial of a dependent pensioner from the accrued pension of the decedent, a widower is not entitled to reimbursement for such expenses paid by him for his deceased wife. 7 pub., S42. Expenses of last sickness, etc., where paid by a town. Under the provision in the act of March 2, 1895, that on the death of pensioners no payment of accrued pension shall be made, ‘‘except such as may be necessary to reimburse the person who bore the expenses of their last sickness and burial, if they did not leave sufficient assets to meet such expenses,” reimbursement of such expenses may be made from an accrued pension to a town hy which they had been paid under a law of the State providing for the relief of persons ‘‘on account of poverty.” 7 pub., 613. Expenses of last sickness, etc., where widow died. Under the act of March 2, 1895, authorizing reimbursement from the accrued pension of a pensioner who died with- out sufficient assets of the expenses of his last sickness and burial, reimbursement of such expenses of a pensioner who died leaving a widow who died before receiving payment of the accrued pension is authorized. 7 pub., 841; .14 ms., 523. See infra, last sickness. Funeral expenses paid by a beneficiary of insurance. Where a person to whom was paid the amount of a policy of insurance procured by him on the life of a pensioner who died leaving no assets paid the funeral expenses of the decedent, he is entitled to reimbursement from the accrued pension of the decedent of the amount paid by him for premiums only. 8 pub., 534. Guardian, claim by, after payment to another. See infra, guardians, payments to. Guardians, expenses of appointment of. The expense in having a guardian appointed for a pensioner is not an expense of the last sickness and burial within the meaning of the act of March 2, 1895, authorizing the reimbursement of persons paying such expenses. 2 pub., 381. Guardians, payments to, are payments to their wards. Payment to the guardian of minor children, in pursuance of DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 601 PENSIONS—Continued. Guardians, payments to, are payments to their wards—Continued. section 4766, Revised Statutes, of a pension due his wards is payment to them, and money so paid ceases to be public money. 8 pub., 428. Payment to the guardian of minor children, in pursuance of section 4766, Revised Statutes, of a pension due his wards is payment to them, and such payment operates asa bar toa claim by another guardian for the pension so paid. 8 pub., 428. Insurance beneficiary, funeral expenses paid by. See supra, funeral expenses. “Last sickness,” where afflicted for a number of years. A period of three years or more, during which a pensioner was afflicted with several diseases and required constant atten- tion and nursing, was the ‘‘last sickness” of such pen- sioner within the meaning of the act of March 2, 1895, which provides for the reimbursement of the person who bore the expense of the last sickness of a pensioner, although the proximate cause of the pensioner’s death was an attack of pneumonia, which continued for only three days. 8 pub., 35; 20 ms., 504; 21 ¢d., 974. The sickness of a person who was afflicted with epilepsy during a period of fourteen years, and subject to paroxysms at varying intervals, between which he was able to attend to his usual work, from one of which he died, is not the ‘‘last sickness” of such person within the meaning of the provision in the act of March 2, 1895, authorizing the payment from the accrued pension of a deceased pen- sioner of ‘tthe expense of the last sickness and burial” of the pensioner. 8 pub., 822. See supra, expenses. Minor children of deceased pensioners, survivor of. Under section 4718, Revised Statutes, directing payment of accrued pension due a deceased pensioner to the widow or minor children under 16 years of age, if one of two children dies before receiving payment the survivor is entitled to the whole amount. 3 pub., 502. National Home for Soldiers, pension money of inmates held by. The treasurers of the National Home for Disabled Volunteer Soldiers receive and hold pension money due the inmates, in trust, to be disposed of as provided by the act of February 26, 1881. 3 pub., 350. Naval Home, pensioners of. See NAVAL HOME. 602 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. PENSIONS—Continued. Navy hospital, pension of an inmate of. The act of March 2, 1895, providing for the payment of accrued pension, in case of a deceased pensioner, to the widow or to the children under 16 years of age of the pensioner, does not repeal the provisions of section 4813, Revised Statutes, nor ix that section modified by the act of August 8, 1882. 3 pub., 562. Section 4818, Revised Statutes, requiring the pension of any navy officer, seaman, or marine entitled to a pension to be paid to the Secretary of the Navy during his contin- uance in a navy hospital only applies to such pension the benefit of which the pensioner was actually receiving at the time he was in the hospital, and does not include a pension acquired after he left the hospital. 3 pub., 568; 4 td., 721. Restoring a name to the pension list. When a pensioner’s name has been stricken from the list of pensioners pursuant to the provisions of the act of Feb- ruary 4, 1862, or of section 4719, Revised Statutes, the question of the right to have the name restored to said list is one within the exclusive jurisdiction of the Depart- ment of the Interior. 3 pub., 380. Tombstone, cost of, a part of burial expenses. The cost of a tombstone erected at the grave of a deceased pen- sioner isa part of the burial expenses of the decedent. 8 pub., 222. PER DIEM COMPENSATION. See ArrorNEys; CLERKS oF COURTS; COMMISSION- ERS; JNTERNAL REVENUE, agents, and gaugers; OFFICERS, per diem; TRAVELING EXPENSES, duty, home, and per diem. PERSONAL SERVICES. See ADVERTISING, proposals. PHILIPPINE ISLANDS. Articles exported to. See INTERNAL REVENUE, drawback. Expenditures from the revenues of. See ComPrroLLER, advance decisions. Native scouts organized in. See Army, Soldiers’ Home. PORTO RICO. Appropriation of customs revenues for. See APPROPRIATIONS. Court, district, expenses of. See Courts. Duties on merchandise brought into and from. See APPROPRIATIONS, authority; and Cusroms, agent, and duties. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 603 PORTO RICO—Continued. Fees of clerk of district court of. See APPROPRIATIONS, clerks of courts. Fines imposed by the military authorities. See Customs, fines. Public buildings in, transfer of, to the Treasury Department. An order of a general of the Army authorizing a temporary use of certain public buildings in Porto Rico as a quarantine station does not trans- fer them to the jurisdiction of the Treasury Department as public buildings under the control thereof. 14 ms., 369. Relief of sufferers in. See APPROPRIATIONS, emergency fund. Topographic surveys in. See APPROPRIATIONS, Geological Survey. POSTAL SERVICE. Agents, special, of rural free delivery. See OFFICERS, expenses. Commissions on stamps canceled. The provision in the act of June 13, 1898, which authorizes the discontinuance of special stamps for newspaper und peri- odical postage, the postage being collected in money, is not in irreconcilable conflict with the provision in the act of March 3, 1883, which authorizes postmaxters of the fourth class to receive commissions on the amount of such stamps canceled, and does not by implication repeal the prior act. 5 pub., 610. Contracts for carrying the mails, annulment of. When there is an existing contract for the ‘‘ regulation wagon mail messenger, transfer, and mail-station service,” with the condition that the Postmaster-General may cancel the same hy payment of one month’s compensation, or reduce the service without reduction of pay, it is within his dis- cretion, in the administration of the postal service, to contract with another for street-railway postal-car serv- ice covering in part the service under the former con- tract, and allow both contracts to remain in full force. 2 pub., 290. A contractor for carrying the mails on a designated route having temporarily failed to perform service, and the Postmaster- General, instead of annulling the contract, having, in pursuance of the act of August 3, 1882, employed tem- porary service at the cost of the contractor, he thereby waived the breach of the contract; and before the expi- ration of the temporary service, provision having been made for permanently supplying the mail on that route by the rural free-delivery service, an annulment of the 604 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. POSTAL SERVICE—Continued. Contracts for carrying the mails, annulment of—Continued. contract for such temporary failure to perform service was not authorized, the breach of the contract having been waived, and such annulment must be construed as a discontinuance of service, provision for which was made by the contract, and to entitle the contractor to one month’s extra pay as provided for therein. 8 pub., 869. See Contracts, annulment of, and breach of. Contracts for carrying the mails, directing forfeitures under. Under the authority of section 3962 of the Revised Statutes the Postmaster-General may order a forfeiture of the amount remaining due to a contractor on a particular route when, in violation of the terms of the contract and the specific instructions of the Department, the minor son of a post- master on the route has been employed as a carrier. Whether it is within the power of the Postmaster-General in such a case to forfeit the entire amount previously earned under the contract and to deduct the amount from moneys due the contractor on other routes, is not decided. 3 pub., 356. Contracts for carrying the mails, waiver of breach of. Where a contractor for transporting the mails fails to perform the service specified in his contract, the employment by the Postmaster-General under the act of August 3, 1882, of temporary service, the cost of which is charged to the contractor, operates as a waiver of the breach of his con- tract, and upon discontinuance of his service by the Post- master-General the contractor is entitled to the month’s extra pay provided therefor. 6 pub., 831. See supra, contracts for carrying the mails, annulment; and Contracts, breach of. Electric and cable car service, rates for. The proviso that ‘‘the rate of compensation to be paid per mile shall not exceed the amount now received by companies performing said service” (attached to the appropriation in the act of March 8, 1897, for the transportation of mails by electric and cable cars for the fiscal year 1898) does not limit each company performing said service to the amount it was actually receiving when said act was passed, but prohibits the payment of more than the established rate of compensation in effect on March 3, 1897. + pub., 48. Under said proviso the Postmaster-General can not pay the rates established by him June 27, 1896, for the several classes DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 605 POSTAL SERVICE—Continued. Electric and cable car service, rates for—Continued. of railway postal cars, but is limited to the proportion thereof (75 per cent) which was fixed by him as a basis of compensation for the fiscal year 1897, and actually in effect when the act of March 3, 1897, was passed. 4 pub., 48. The rate of compensation for closed-pouch service is the rate of 3 cents per mile (with fixed minimum allowances for short mileage), established by the Postmaster-General June 27, 1896, and used as a basis for fixing the compensa- tion for service rendered under agreements made after July 1, 1896, for the fiscal year 1897, which can not be exceeded. + pub., 48. Envelopes, provision for purchase of, for all departments. Section 96 of the act of January 12, 1895, requiring the Post- master-General to contract for envelopes for al] depart- ments, will not prevent the head of a department from procuring envelopes for the current fiscal year under the existing contract made by his Department prior to the passage of said act. 1 pub., 178. Section 96 of the act of January 12, 1895, requiring the Post- master-General to contract for envelopes for the use of all Departments, does not prevent purchases being made by the Departments in the manner prescribed by section 3709, Revised Statutes, when the public exigency requires immediate delivery. 1 pub., 348; 10 ms., 4; 12 2d., 8. See Contracts, envelopes. Expenses, a per diem limitation of. See OFFICERS, expenses. Extra pay to a contractor. See supra, contracts. Inspectors, expenses for transportation. Under the provision of law that post-office inspectors in the field shall receive a per diem allowance while traveling, that such officers are entitled to the cost of transportation in addition to such per diem, they are entitled to the cost of transportation in cabs or street cars, when approved by the Postmaster-General. 14 ms., 325. Inspectors, per diem of. See OFFIceRs, per diem in lieu of expenses; and TRAVELING EXPENSES, field. Leaves of absence of inspectors. See LEAVES OF ABSENCE, sickness. Leaves of absence where sent away as witnesses. See infra, letter carriers. 606 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. POSTAL SERVICE—Continued. Leaves of absence without pay, where directed to take. See LEAVES OF ABSENCE, acceptance. Letter carriers and clerks confined at home by quarantine. The payment of the compensation of letter carriers and clerks of post-offices while detained at home by quarantine regulations is not authorized. 13 ms., 68, Letter carriers sent away as witnesses. Letter carriers and clerks of post-offices who are sent away from their places of business under section 850, Revised Statutes, to attend court as witnesses are not absent within the meaning of the laws relating to leaves of absence. 13 ms., 68. See WITNESSES, employees. Money orders, drawing, for the purpose of correcting errors. The provisions in the act of March 1, 1899, which authorizes the Superintendent of the Money-Order System to draw money orders ‘‘for the purpose of correcting errors” made by postmasters in issuing or paying such orders does not authorize him to draw such orders for the pur- pose of facilitating the payment of other money orders by a postmaster other than the postmaster upon whom they are drawn. 7 pub., 678. Money orders, payable by the postmaster on whom drawn only. The various provisions of law relating to the issue and payment of domestic postal money orders must be construed as providing that such orders shall be paid only by the postmaster upon whom they are respectively drawn. 7 pub., 678. Postal cars through Canada, operating a line of. The Postmaster-General may, when in his judgment the interests of the postal service require it, enter into a contract under section 4006, Revised Statutes, for the operation of a line of postal cars between two exchange offices in the United States through Canada, if the free transpor- tation of closed mails by the Canadian authorities between such points does not meet the requirements of the serv- ice. 2 pub., 360. Reward for detection, etc., of post-office burglars. See Rewarp. Reweighing the mails, directing, as often as necessary. The Postmaster-General is authorized, under section 4002, Re- vised Statutes, to direct a reweighing of mails carried by a vailroad, and readjustment of compensation, as often and for such reasons as he may deem such a course nec- essary and proper. 38 pub., 532. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 607 POSTAL SERVICE—Continued. Reweighing the mails, directing, as often as necessary—Continued. The new rates established by reweighing are for future service only, and can not be made retroactive, so as to authorize payment for any prior service of the difference between the new rates and those fixed and paid under the former weighing. 3 pub., 532. Upon the facts of this case the Postmaster-General was author- ized under the power conferred upon him by section 4002, Revised Statutes, to readjust the compensation of certain railroads without directing a new weighing of all mails carried by said railroads. 3 pub., 669. Subcontractor, payment to, of surplus money due on other routes. Under the provision in the act of March 4, 1882, authorizing the Postmaster-General to pay a subcontractor who has not been paid by the contractor for service on a particular route and to charge the amount thereof to the contractor, the Postmaster-General is authorized to withhold and apply to such payment any surplus money due the con- tractor under other contracts for carrying the mails on other routes. 8 pub., 31. Subcontractor, payment to, where collateral agreements have been made. When a contractor for carrying the mails enters into a contract with another to perform the service, and the subcontract filed in the Post-Office Department has been duly recog- nized and the auditor directed to make payments to the subcontractor as provided in the act of May 17, 1878 (20 Stat., 62), the auditor is required to pay to the subcon- tractor the amount named in the subcontract regardless of any subsequent collateral agreements between the parties whereby it is claimed that certain amounts due under the subcontract are to be paid to the main con- tractor. 1 pub., 232. Substitutes for letter carriers. The provision in the act of August 2, 1882, authorizing the appointment of letter carriers, and the provision in the act of June 27, 1884, author- izing the employment of substitutes for letter carriers who are absent on leave, a different rate of compensation being fixed by each pro- vision, are not in conflict. The second provision applies only to substitutes for letter carriers who are absent on leave, while the first provision applies to letter carriers who are absent without leave. 13 ms., 68. Withholding from a contractor money due on other routes. See supra, subcontractor. 608 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. POWERS OF ATTORNEY. Claims, liquidated or unliquidated, payment of, to persons holding. The accounting officers will not approve powers of attorney to demand and receive moneys due upon claims against the United States when such powers are not executed in accordance with the provisions of section 3477 of the Revised Statutes. 1 pub., 142. Section 3477 of the Revised Statutes, making null and void all assignments and powers of attorney to collect any claim or demand against the Government (unless the power of attorney is given after the settlement of the claim and the issuance of the warrant in payment), applies as well to liquidated, certain, and undisputed demands as to those which are unliquidated, uncertain, or disputed. 1 pub., 276. See 4ms., 615; 8 2d., 265; 9 7d.,585, L024; 10 2d., 28, 957; 117d., 742; 18 2d., 366; 14 ¢d., 757; 16 2d., 1490. See CLaIMs, assignment of. Disbursing officers making payments to persons holding. Section 3477 of the Revised Statutes prohibits a marshal from recognizing any assignment or power of attorney in the payment of witness and juror fees. 1 pub., 119. If payments are in fact made by a marshal to the holder of an assigned witness or juror certificate, and it is affirmatively shown that the power of attorney was undisputed and unrevoked, either by the voluntary action of the principal or by his death, at the time of payment, such payments must be credited by the accounting officers in the settle- ment of his accounts. 1 pub., 119. Under the decisions of the courts the accounting officers are required, notwithstanding the provisions of 3477 of the Revised Statutes, to credit disbursing officers with pay- ments actually made by them under powers of attorney, provided it is shown that at the time of payment such powers are undisputed and have not been revoked, either by the voluntary action of the principal or by his death. 1 pub., 142; 14 let., 1199; 21 ¢d., 263. While section 3477 of the Revised Statutes declares null and void all powers of attorney given prior to the settlement of a claim and the issuing of a warrant in payment, yet when payments are made upon valid, unrevoked, and undisputed powers of attorney, credit must be given in the settlement of the accounts of the disbursing officer making them. 1 pub., 431, Under the provisions of section 3477 of the Revised Statutes the Comptroller of the Treasury is not authorized to render a DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 609 POWERS OF ATTORNEY—Continued. Disbursing officers making payments to persons holding—-Continued. decision which would entitle a marshal to credit in the settlement of hisaccounts for payments toa person holding valid powers of attorney to collect the amounts due to special deputy marshals, although payments made under valid powers of attorney would estop the principals from recovering a second time from the Government. 1 pub., 453; 1 ms., 482; 7 ed., 1149. Firm, where dissolved, power given to can not be exercised. Upon the dissolution of a firm holding powers of attorney from individuals to indorse interest checks, the authority to so indorse can not be exercised by a member of the late firm unless by agreement of the members thereof the partner- ship is continued for that purpose. 1 pub., 365. Revocation of, by implication. Where the principal undertakes to perform acts for the performance of which he has given a power of attorney to another, he thereby impliedly revokes such power. 14 let., 1024; 8 ms., 265. Revocation of, by the death of the principal. A power of attorney authorizing another person to receive payment of the amount of a claim of the principal is revoked by the death of the principal before payment thereof has been made. 9 ms., 585; 19 id., 866. PRACTICE. See CLERKS OF COURTS; COMMISSIONERS; and STATUTES, contemporaneous. PRESIDENT, THE. Discretion vested in, can not be delegated. Where a discretion is vested in the President it is personal to him, and it can not be delegated or its exercise presumed from the action of the head of a Department. 7 ms., 943. PRISONERS. United States Penitentiary, payment to, on discharge from. Under section 6 of the act of March 3, 1891, a prisoner confined in the United States Penitentiary is entitled on his dis- charge to receive $5 in money if his sentence was for a term of imprisonment of one year or more, although the pardon of the President or the credit for good behavior may have reduced his actual term of service to less than a year. 3 pub., 612. See MarsHALs, prisoners. PRIVATE CAFE. Gas used for, payment for, illegal. There is no appropriation providing for the expense of gas used for fuel by the private owner of a café in the National Museum building, and payment therefor from an appro- priation not providing therefor would be illegal. 8 pub., 648. 610 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. PRIVATE PROPERTY. Damages to, while lent to the Government. The United States is not liable for damages to a fire hose lent by the fire department of Honolulu to officers of a Government vessel to aid in extinguishing a fire in a coal pile belonging to the Government, the damages having been incurred without negligence while the fire hose was so used. 16 ms., 772. Destroyed by storms, authority to restore. The appropriation, in the District of Columbia appropriation act, for grading and regulating Sherman avenue, etc., is not available for the replacing of a private building destroyed by a hurricane while being removed in accord- ance with the law by the District authorities. 3 pub., 162. Neither the ‘‘emergency fund” nor the appropriation for con- tingent expenses of the District of Columbia is available for the replacing of a private building destroyed by an inevitable accident (a hurricane) while being removed in accordance with the law by the District authorities and without negligence on their part, the emergency fund being intended to cover unforeseen and necessary public expenditures only and the contingent appropriation claims for ‘‘damages” for which the District is legally liable by reason of the negligence of its agents. 3 pub., 180. Destroyed for the use of the Government. Where private property was destroyed for the benefit of the Government under an oral agreement to make compensation therefor, which agreement was void because not made in writing and signed at the end thereof, as required by section 3744, Revised Statutes, the United States is under no legal obligation to pay therefor. 17 ms., 765; 18 id., 47. Where private property is destroyed by the Government for its own benefit with the assent of the owner, a contract is implied to make compensation for its value. 7 pub., 767. See infra, taken for the use of the Government. Destroyed to prevent the spread of disease. Employees of the Mississippi River Commission having been employed with the understanding that they should receive medicines and medical attendance, reimbursement for articles of clothing belonging to them which were destroyed to prevent the spread of smallpox may fairly be considered as coming within the scope of medical attendance. 12 ms., 462. . Payment of the value of a house belonging to an Indian and located on an Indian reservation, which was destroyed by officers of the Govern- ment to prevent the spread of disease, may be made from an appro- priation providing for the support and civilization of Indians. 12 ms., 1098. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 611 PRIVATE PROPERTY—Continued. Finder of mutilated United States notes. The finders of mutilated United States notes and national-bank currency, lost or abandoned by the owner, are not entitled to receive from the Treasury new notes issued in redemp- tion, nor to have the mutilated notes returned to them; but in accordance with the practice in such cases the same will be retained by the Treasury Department for the benefit of the rightful owner when found. 3 pub., 375. See CoMPrROLLER, advance decisions by, replacing. Improving. Payment for placing a wooden floor border in a room rented by a public officer is not authorized. 5 pub., 478; 8 ms., 752. The laying of conduits and wires in premises occupied by the United States under a lease from the owner is an improve- ment of the premises, and unless provision has been made in the lease for the making of such an improvement by the United States as a consideration in whole or in part for the use thereof, payment of the cost of such an improvement is not authorized. 6 pub., 943. See infra, repairing; and APPROPRIATIONS, contingent expenses. Lost or stolen while in the custody of an officer. The United States is not liable for the value of weapons taken from the inmates of a quarantine camp by an officer of the Marine-Hospital Service for the preservation of the peace, which were lost or stolen while in his custody. 6 pub., 751; 13 ms., 139. Lost while hired by the Government. Where an officer hires a boat in making preliminary examina- tions in connection with river and harbor work, and the same is lost in such work, without fault or negligence on the part of the officer, by an inevitable accident, it is a case of docatio rei, and under the law of bailments the United States is not liable for the value of the property lost in the absence of a contract assuming such responsi- bility. 2 pub., 332. See supra, damages. The United States is not liable for the loss of a boat hired by one of its officers under an oral contract not providing for such loss. 5 pub., 15. Occupation of, compensation for. Property having been occupied by the Government with the consent of the owners, but without any agreement for rent, and the parties having subsequently agreed upon compensation therefor, such compensation may be paid. 9ms., 592. See Rent, holding over. 612 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. PRIVATE PROPERTY—Continued. Officers, of, lost. See Army, Navy, and Orricers. Repairing. While repairs to private property are not ordinarily a proper charge against the Government, yet when a public officer deems it expedient and necessary, as a part of the agree- ment for the hire of a private conveyance, as a horse and wagon, that the Government assumes the expense of keep- ing it in good condition while in use, such an item of expenditure is, under such circumstances, properly pay- able from the appropriation from which the cost of hiring is payable. 38 pub., 196. The Commissioners of the District of Columbia can not use the appropriation for the repair of bridges in repairing a bridge not owned by the District, although the owner allows its use by the District and the public generally. 3 pub., 457. Under a contract for the hire of a locomotive, which provided for its return in as good condition as when received, ‘‘ordinary wear and tear excepted,” the Government is not liable for repairs rendered necessary in the ordinary and proper use of the locomotive; and if repairs are made necessary by the negligence or tort of an officer or em- ployee of the Government, a claim for compensation therefor would be in the nature of a claim for unliqui- dated damages, which no executive officer is authorized to settle. 5 pub., 245; 7 ms., 57; 8 ¢d., 687; 10 7zd., 353; 12 id., 606, 897; 16 zd., 398; 20 ¢d., 526. The appropriation for hiring temporary quarters for the use of the Court of Claims is applicable to the cost of repairs, improvements, and alterations of a building hired for the use of the court under an agreement to make such repairs, etc., as a consideration, in whole or in part, for the use of the building. 6 pub., 185; 13 ms., 738; 20 zd., 128, 526. See supra, improving ; and Contracts, bailment. Repairing injury to, while in use by the Government. Where, in a case of emergency, officers of the Government obtained the use of private property with the consent of the owner, but without any agreement, the expense of repairing injuries caused to the property while in use may be paid. 9 ms., 201. Stolen while hired by the Government. See CLaims, unliquidated. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 6138 PRIVATE PROPERTY—Continued. Taken for the use of the Army. Whether or not an implied contract to pay for private property taken for the use of the Army arises by the inere taking thereof, and especially where it is in a hostile country and in time of war, guere? T pub., 517. See supra, destroyed; and Cars, unliquidated, liquidation of. Thrown overboard from a vessel. See Insurance, general average. PRIZE. Expenses of keeping vessels libeled as prize. See APPROPRIATIONS, courts; and MarsHats, keeping property. Property recovered from an enemy’s vessel destroyed in action. Property recovered by agents of the United States from an enemy’s vessel sunk or destroyed in action belongs to the Government, and it is not subject to any claim for prize money or salvage; if converted into money, the proceeds should be covered into the Treasury as miscellaneous receipts. 5 pub., 452. See Navy, prize money. PROCEEDS OF SALES. Expenses of removing property from a condemned vessel. The expense incurred in removing from a condemned ship pre- vious to its sale at auction the machinery or other prop- erty to be preserved for future use, not being an expense . attending the preparation for or holding of the sale, can not be paid from the proceeds. 2 pub., 334. Expenses of the sale of land. Under the act of February 26, 1897, which provides for the survey, appraisal, and sale of lots in the abandoned mili- tary reservation at Fort Smith, Ark., and the deposit into the Treasury of the proceeds of sale, the expenses incurred are not to be deducted from the proceeds, but are payable from the annual appropriation made specific- ally for the survey, appraisal, and sale of abandoned military reservations. 8 pub., 500. Expenses of the sale of old material, approval of. The act of June 8, 1896, authorizing the payment of expenses, ‘fas approved by the accounting officers of the Treasury,” incurred in the sale of old material, etc., from the gross proceeds thereof, and the payment into the Treasury of the net proceeds only, does not require that such expenses shall be so approved before payment, but simply that an itemized account thereof shall be rendered to the account- ing officers for settlement as any other item of expendi- ture of Government funds. 3 pub., 149. 614 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. PROCEEDS OF SALES—Continued. Expenses of the sale of old material, payable from. The course authorized by the act of June 8, 1896, in the pay- ment of expenses of sales of old materials from the pro- ceeds thereof and the deposit into the Treasury of the net proceeds only, should be adopted in all cases, although -there may be an appropriation available for the payment of expenses incurred in such sales. 3 pub., 190. See MiscELLANEOUS RECEIPTS. PROTEST. Duties paid without. See Customs, duties or fines. Payment under. See Accounts, revision of, after payment; Cusroms, duties or fines; and Recxrprs, protest. Receipt given under. See Accounts, vouchers receipted. Receipt, right to make under. See receipt. PROVIDENCE HOSPITAL. See AUDITORS, accounts. PUBLIC BUILDINGS. Abstracts of title, expense of procuring. See APPROPRIATIONS. Abstracts of title, procurement of, prior to the purchase of sites. By necessary implication the act of March 2, 1889, prohibits payment for an abstract of title to land purchased for a site for a public building, and this prohibition applies to an abstract procured cither prior to or at the time of the purchase of such land. 7 pub., 51. Addition to, use of appropriation for. See APPROPRIATIONS, public buildings, repairs of. Architects, payment of unsuccessful competitors. The act of February 20, 1893, providing that the Secretary of the Treasury may invite competition among architects for the furnishing of plans and specifications for the erection of public buildings and make payment for the services of the architect whose plan is accepted does not authorize payment for the services or expenses of the unsuccessful architects. 4 pub., 45; 5 ms., 294. Control of post-office building at Fortress Monroe. Under the provision in the act of June 11, 1896; making an appropriation for a post-oflice at Fortress Monroe, that the ‘‘ building shall be erected upon plans, specifications, and contracts to beapproved * * * by the Secretary DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 615 PUBLIC BUILDINGS—Continued. Control of post-office building at Fortress Monroe—Continued. of War,” the building was placed, for the purpose of erection, under the control of the War Department; but upon the completion of the building it will pass by opera- tion of law to the custody of the Treasury Department. 4 pub., 521. Decorating. See APPROPRIATIONS, public buildings, decorating. Deed for land for site for, expenses of executing. Under an agreement by the United States to pay all costs inci- dent to the execution of deeds of lands purchased by the United States, such costs are properly payable as a part of the consideration for the lands. 6 pub., 615. Deed for land for site for, expenses of recording. A vendor of land to the United States who, in pursuance of a requirement by the Government that the deed should be recorded before the draft for the purchase money would be delivered, paid a tax on and fees for recording the deed therefor has no legal claim for reimbursement of the amount so paid. 6 pub., 592. Disbursing agents for buildings in Washington. The provision in the act of August 7, 1882, for compensation for any disbursing agent for any public building or grounds ‘‘not located in the city of Washington” by implication prohibits the payment of compensation to a disbursing agent for disbursing moneys appropriated for any public building or grounds located in the city of Washington. 8 pub., 901. Draping buildings rented in foreign countries. The provision in the act of March 3, 1893, that ‘‘ no building owned or used for public purposes by the Government” shall be draped in mourning applies to buildings occu- pied for diplomatic or consular purposes in foreign coun- tries. 8 pub., 317; 21 ms., 1213. Draping flags in and on. The draping of flags in and on a building used for public purposes by the Government was not a draping in mourning of the building, and it was not prohibited by the act of March 3, 1893. 21 ms., 1213. Fixtures of; machinery bolted to the foundations. Refrigerating machinery bolted to foundations of brick, stone, and concrete, built in the basement of a public building, and which can be removed without serious injury to the building, are not permanently affixed to the realty. 4 pub., 609. 616 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. PUBLIC BUILDINGS—Continued. Furniture for, distinguished from special appliances. The term furniture is usually limited to articles which are placed in rooms for the ordinary personal use, conven- ience, or pleasure of the occupants, and does not include special appliances for unusual purposes. 4 pub., 592; 9 ms., 753; 20 ¢d., 734; 19 zd., 151. A steam-heated drying closet, consisting of a case of drawers with steam pipes, supported on short legs, and connect- ing by steam pipes with a steam supply, to be used by customs officers in sampling and classifying imported sugars, is not furniture. 4 pub., 592. See APPROPRIATIONS, public buildings, furniture. Hawaii, public buildings in, taken possession of for the United States. Under the provision in section 91 of the act of April 30, 1900, that the public property ceded to the United States by the Republic of Hawaii ‘‘shall be and remain in the possession, use, and control of the government of the Territory of Hawaii, and shall be maintained, managed, and cared for by it, at its own expense, until otherwise provided for by Congress, or taken for the uses and pur- poses of the United States by direction of the President or of the governor of Hawaii,” the custom-house build- ings in Hawaii having been taken by the collector of customs of the United States for the use of the United States, if such taking was with the knowledge and con- sent of the governor, it was equivalent to a taking by his direction. 7 pub., 152. Incomplete building, expenditure for, of entire appropriation. See APPROPRIATIONS, public buildings, expenditure. Land not owned by the United States, erection on. It is the general policy of Congress that no public building shall be erected on ground not owned by the United States. 6 pub., 877. Lock and dam, not. A lock and dam, to be constructed on the Upper White River, Arkansas, are not a public building, within the meaning of section 355, Revised Statutes, which prohibits the expenditure of public money on any site or land pur- chased by the United States for the purpose of erecting thereon any public building ‘‘ until the consent of the legislature of the State in which the land or site may be to such purchase has been given.” 6 pub., 848. Plans for, making. See APPROPRIATIONS, Government Printing Office. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 617 PUBLIC BUILDINGS—Continued. Recording fees for deeds for land for. See supra, deed. Sidewalks, laying, in front of, in the District of Columbia See APPROPRIATIONS, Agriculture. Sites for, consent of the State to the purchase of. Section 355 of the Revised Statutes prohibits the expenditure of public money upon land purchased for fortification purposes or for the erection of a public building of any kind until the consent of the legislature of the State to the purchase is obtained, although the use of public funds in payment of the purchase money of such land before such consent is given may not be prohibited by the statute. 3 pub., 530. Sites for, payment for. See DIsBURSING OFFICERS. ‘Sites for, validity of title to. Until the written opinion of the Attorney-General shall be had in favor of the validity of a title to a site for a public building, as required by section 355 of the Revised Statutes, the Comptroller of the Treasury will not decide the question whether the appropriation made for the site is available for the purchase of the fee of the land which is subject to certain outstanding leases. 3 pub., 195; 4 ms., 634. The erection on the Pipestone Indian Reservation, which is the property of the Yankton tribe of Sioux Indians, of the school buildings provided by the acts of July 1, 1898, and March 1, 1899, is authorized by said acts, and section 355, Revised Statutes, is not applicable thereto. 6 pub., 957. See APPROPRIATIONS, improvement of land. Special appliances for. See supra, furniture. Superintendents of repairs and construction. See APPROPRIATIONS, public buildings, repairs of, superintendents. Temporary buildings are not. A small temporary building for the shelter of a keeper of the New Haven Long Wharf post light is not a public build- ing within the meaning of sections 355, 1136, and 3734, Revised Statutes. 6 pub., 877; 7 éd., 534. PUBLIC LANDS. Accounts, administrative examination of. See Accounts. 618 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. PUBLIC LANDS—Continued. Assignee of a mortgage of land purchased. An assignee of a mortgage of land purchased of the United States who, after the cancellation of the entry of the greater portion thereof, foreclosed his mortgage and acquired title to the remaining portion, is not an assignee of the purchaser, as to the portion the entry of which has been canceled, and he is not entitled as such to repay- ment of the purchase money paid to the United States therefor. 6 pub., 334. Clerks of land offices, employment of, without previous authorization. The proviso to the appropriation for contingent expenses of land offices that no expenses shall be incurred by registers and receivers of local land offices, ‘‘ except upon previous specific authorization by the Commis- sioner of the General Land Office,’’ does not apply to the employ- ment of clerks in such offices who, at the time of the passage of the act they had no authority to employ; and payment of the salary of a clerk whose employment was authorized by the Secretary of the Interior is authorized. 16 ms., 729. Commissioner of the General Land Office, decisions of. As the General Land Office is charged with the duty. of ascer- taining the facts in relation to public surveys and is especially qualified for such duty, the accounting officers, in the absence of conclusive proof to the contrary, are not justified in overruling the conclusions of said office. 2 pub., 614. See APPROPRIATIONS, annual; CLarms, disputed; Contracts, penalty and terms. Commissions paid on an erroneous entry of land. See Accounts, recharging. Contract for surveys approved nunc pro tune. See Conrracts. Districts, change in the boundaries of. ' A change in the boundaries of a land district and in the location of the land office therein does not operate to vacate the office of the register thereof. 7 pub., 660. See LIFE-SAVING SERVICE, change of numbers; OFFICERS, appointment, new. Examiners of surveys employed in the General Land Office. See TRAVELING EXPENSES, while temporarily employed in Washington. Indian lands are not. See RarLroaps, land-grant. Mineral-land commissioners, maximum compensation of. The limit of $2,500 fixed as the maximum annual compensation to be allowed to each mineral-land commissioner entitled under the act of February 26, 1895, to a per diem of $10 while actually engaged in the work applies to the fiscal year. 38 pub., 38. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 619 PUBLIC LANDS—Continued: Purchase money for land erroneously sold, claim for refundment of. A claim for refundment of the purchase money paid for land erroneously sold first arises when the entry is canceled by the Commissioner of the General Land Office. 2 pub., 460. A claim for the refundment of purchase money for land errone- ously sold can not be allowed under the act of June 16, 1880, until the entry of the land ‘‘shall have been duly canceled by the Commissioner of the General Land Office. 4 pub., 597. Under section 2363, Revised Statutes, which provides that where the money received for lands erroneously sold ‘‘ has been paid into the Treasury to the credit of any trust fund” it shall be repaid to the purchaser, money so received and covered into the Treasury to the credit of the fund for ‘proceeds of town sites for schools in Okalahoma” may be refunded. 5 pub., 467 See supra, assignee. Rates for surveys of boundary lines between States. In the making of a contract for the survey of a boundary line between the States of Louisiana, Arkansas, and Texas, provided for in the act of August 18, 1894, the Commis- sioner of the General Land Office is not limited to the mileage rates prescribed for the survey of the public lands, but may agree upon a stipulated sum for the work. 1 pub., 378. Rates for surveys of Indian reservations. Under the provisions of sections 2115 and 2400, Revised Statutes, the rates to be paid for surveys of Indian reservations can not exceed the rates fixed for the survey of the public lands. 1 pub., 179. Receivers of public moneys, fees paid by, on erroneous selection. A receiver of public moneys and special disburing agent is chargeable with the amount of fees paid by him to a register on account of an erroneous selection of public lands. 7 pub., 512. Receivers of public moneys, maximum compensation of. Under the uniform practice of the accounting officer in com- puting the maximum compensation allowed by section 2240, Revised Statutes, a receiver of public moneys is limited to a pro rata of $3,000 earned in any one fiscal year and is not entitled to have his maximum compensa- tion calculated upon his earnings for the year following ‘the date when he entered upon the duties of his office. 3 pub., 606. 620 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. PUBLIC LANDS—Continued. Receivers of public moneys, recharging. See Accounts, recharging. Refundment of purchase money. See supra, purchase money. Resurveying, expenses of. The expense of resurveying a tract of land, under an amended decree, to correct an error made by reason of a defective description of the boundaries in a decree of the Court of Private Land Claims, is payable in the same manner as the expense of the original survey. 4 pub., 484. Surveys and resurveys, procurement of by contract. Under an appropriation for allotments of lands to the Indians on the Wichita Reservation the surveys or resurveys nec- essary to make such allotments may be procured by the Secretary of the Interior by contract, notwithstanding the provision in section 2115, Revised Statutes, that sur- veys of Indian or other reservations, or any lands, shall be made by the General Land Office. 7 pub., 590. Timber on, protecting. See Rewarp, burning PUBLIC MONEYS. Advances of, by paymasters, to officers by direction of the President. An advance of public money made by a paymaster of the Army to an officer ordered to a distant station, when made by direction of the President, as provided by section 3648, Revised Statutes, to provide for the pay of such officer for a future period, is not a payment for services for the correctness of which the paymaster is responsible, but is an advance of public money to the officer in question for which he, and not the paymaster, is accountable to the United States. 4 pub., 250. Advances of, to masters of colliers. The Navy Department having entered into contracts with officers of mer- chant vessels to act as masters of colliers, and having provided therein for advances of public moneys to them for the payment of the ex- penses of the colliers, such contracts are contracts of employment of such persons as agents, and the advances of public moneys to them are not prohibited by section 3648, Revised Statutes, which author- izes advances of public moneys to disbursing officers. 19 ms., 848, 888. Advances of, to pay the expenses of a delegate to a convention. An assistant in the Coast and Geodetic Survey appointed by the President as a delegate to a convention held abroad is not, while performing that duty, acting as a chief of party of the Survey, and an advance of funds to pay his expenses is not authorized. 2 pub., 146. DIGEST OF DECISIONS Of COMPTROLLER OF THE TREASURY. 621 PUBLIC MONEYS—Continued. Advances of, to the District of Columbia. See Disrricr oF COLUMBIA, advance. Attachment of, in the possession of officers. An attachment can not be enforced against public money in the hands of a disbursing officer of the Government, and he is authorized to pay the Government’s creditor without regard to such attempted levy. 1 pub., 171; 3 ¢d., 291; 19 ms., 415. Consular officers, money paid to, for private persons. See DIPLOMATIC AND CONSULAR OFFICERS, moneys. Fees of pension attorneys which have been refunded. Fees of pension attorneys which have been erroneously paid and refunded are public moneys and should be deposited in the Treasury, as prescribed by section 3621, Revised Statutes, and the act of May 28, 1896. + pub., 208. See PENSIONS. Loss of, by fire; responsibility of officers having possession of. An officer charged with the duty of safely keeping and paying over public money is not relieved from liability although it is destroyed by fire while in his possession and without negligence on his part. 1 pub., 191. Loss of, in transmission by an officer. A paymaster of the Army who alleges that he inclosed certain sums of money in a package transmitted by him to an officer for the payment of troops, which sums were not found in the package when received, the seals being unbroken, is not entitled to credit therefor. 6 pub., 940; 3 ms., 648. Miscellaneous receipts. See MIscELLANEOUS RECEIPTS. Mutilated United States notes, finder of. See PrivATE PROPERTY, finder of. Outstanding liabilities. See APPROPRIATIONS, repeal; and ConTRACTS, outstanding liabilities. Pensions paid to guardians. See Pensions, guardians. Prepayment for express and freight charges. A disbursing officer will be allowed credit for freight charges prepaid upon a shipment to a foreign country, without furnishing proof of delivery of the goods at destination, when he supports his voucher therefor with the bill of lading issued by the carrier and his certificate, or other evidence, that prepayment was necessary to secure the transportation. 3 pub., 181. 622 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. PUBLIC MONEYS—Continued. Prepayment for express and freight charges—Continued. A disbursing officer is prohibited by section 3648, Revised Statutes, from paying more than a proper proportion of the entire contract price agreed upon for the transporta- tion of public property when only a portion of the prop- erty has been delivered? 3 pub., 291. The prepayment to an express company of charges for trans- portation is prohibited by section 3648, Revised Statutes, which provides that ‘tno advance of public money shall be made in any case whatever, and in all cases of con- tracts for the performance of any service, or the delivery of articles of any description, for the use of the United States, payment shall not exceed the value of the services rendered or of the articles delivered previously to such payment.” + pub., 544; 16 ms., 864. Prepayment for magazines. Payment in August, 1900, for magazines to be delivered monthly during the fiscal year 1901 is prohibited by section 3648, i Revised Statutes, which provides that no advance of pub- lic money shall be made in any case whatever. 7 pub., 62. See APPROPRIATIONS, annual, use of, for subscription. Prepayment for rental of a telephone. Under an agreement to pay a stipulated sum as a life rental of telephone instruments, such sum may be paid on delivery of the same, as the contract is at that time completed by the contractor, and section 3648, Revised Statutes, pro- hibiting payment for articles prior to delivery, has no application. 2 pub., 82. Prepayment for the Emery gun carriage under special statute. Section 3648 of the Revised Statutes, requiring delivery of arti- cles to the Government before payment, has no applica- tion to payments made under the special provision in the act of June 6, 1896, authorizing partial payments to be made for the work upon the Emery gun carriage, which is to remain in the custody of the contractor; and the disbursing officer is authorized to make the payments in accordance with the terms of the act without the usual certificate of delivery. 3 pub., 187. Prepayment for waterrent. Payment in advance for water to be furnished for use in a school building is prohibited by section 3648, Revised Statutes. 10 ms., 207. Purchase of articles for sale to officers. See Appropriations, Navy, and OFFICERS, DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 623 PUBLIC MONEYS=Continued. Recovery of, where illegally paid. A person receiving public money to which he has no legal right, and which ea aeguo et bono he should not retain, may be required to refund the same. 4 pub., 212. Refunded, where, expenditure of. See Prnsions, attorneys’ fees. Requisitions for advances of, to disbursing officers. See AupITORS, requisitions; and ComPrRoLLER, advance decisions by, requisitions. Surplus fund. See APPROPRIATIONS, balances, permanent, and surplus. Transportation of, payment for. See APPROPRIATIONS, public moneys. ' Treasury, withdrawal from. The provision in the act of March 3, 1891, that certain copy- right fees shall ‘‘be paid * * * into the Treasury of the United States, to defray the expenses of lists of copy- righted articles,” does not authorize the withdrawal of those moneys from the Treasury except in pursuance of an appropriation thereof. 4 pub., 591. See PuBLIC LANDS, purchase money. Warrants, correction of errors made by. The character and applicability of public moneys are deter- mined by law, and are not changed by the issuance of a surplus-fund warrant; and there is nothing in the nature or function of such a warrant, or in the law, which pre- cludes the correction of an error made by issuing it. 8 pub., 881. Warrants for advance of. See CoMpTroLLER, advance decisions by, requisitions; and Treasury, SECRE- TARY OF. PUBLIC PRINTING. Army, printing to be done for. The provision in the act of January 12, 1895, that all printing, binding, and blank books for the Executive Departments shall be done at the Government Printing Office, does not apply to printing for the Army ander the appropriation for an expeditionary force to Cuba. 7 ms., 933. Bindery in the Treasury Department, not abolished. The act of January 12, 1895, providing for the public printing and binding, did not abolish the bindery in the Treasury Department established for the binding of registered bonds and written records. 1 pub., 197. 624 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. PUBLIC PRINTNIG—Continued. > Blank books excepted from stationery. The provision in the act of January 12, 1895, which requires all blank books for the Executive Departments to be fur- nished by the Government Printing Office operates to except blank books from the appropriation for stationery for the Treasury Department, within which they might otherwise he included. 5 pub.,, 183. Departments, appropriations for printing for. The act of January 12, 1895, does not relate to the appropria- tions made for the printing of the several departments, but provides simply by whom and in what manner the printing shall be done. 1 pub., 187. Departments, for the, includes blank forms for outside service. Section 87 of the act of January 12, 1895, which provides that all printing, binding, and blank books for the Executive Departments shall be done at the Government Printing Office, prohibits a bureau of the Navy Department which is charged with obtaining supplies for the Naval Home at Philadelphia from procuring from a private establishment the printing of blank forms for proposa's for such supplies, notwithstanding there is an appropria- tion for ‘‘books and blanks” for that bureau. 7 pub., 33; 17 ms., 1419. Departments, for the; sending outside of Washington to be done. To send printing which pertains to the Executive Departments to and have it done through some subordinate officer located outside of the District of Columbia would be in contravention of section 3786, Revised Statutes, which provides that all printing for the Executive Departments shall be done at the Government Printing Office. 4 pub., 621; 18 ms., 128. District of Columbia, for the, not provided for. There is nothing in the act of January 12, 1895, requiring that the printing for the government of the District of Columbia shall be executed by the Public Printer or done in accordance with the terms of that act. 1 pub., 558. Interstate Commerce Commission, for the. Section 87 of the act of January 12, 1895, which requires that all printing for the Executive Departments shall be done at the Government Printing Office, is applicable to the printing ordered by the Interstate Commerce Commis- sion, and its printing can not be given to private print- ers. + pub., 266; 17 ms., 1419. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 625 PUBLIC PRINTING—Continued. Interstate Commerce Commission, for the—Continued. In view of the practice which has prevailed under the act of March 2, 1889, authorizing the Interstate Commerce Com- mission to provide for the publication of its decisions ‘in such form and manner as may be best adapted for public information and use,” vouchers will be allowed for the printing or purchase of pamphlet or bound vol- umes of such decisions from the firm whose publication has been authorized by the Commission, such printing being a case ‘‘otherwise provided by law” within the meaning of section 87 of the printing act of January 12, 1895. 4 pub., 266. Maps; not required to be made by the Public Printer. The act of January 12, 1895, to provide for the public printing and binding, does not require that an atlas or collection of maps shall be engraved and printed at the Govern- ment Printing Office, such work not being a part of the duty of the Public Printer, who is charged with the execution of the ‘‘public printing and binding.” 3 pub., 186. Photolithographing, where not a part of a aocument. The appropriation for public printing, lithographing, etc., for the Executive: Departments is applicable to photolitho- graphing sheets of test questions for the Civil Service Commission, although they do not accompany any work or document. 6 pub., 248. Presses, the purchase of, by the Department of Agriculture. The purchase by the Department of Agriculture from the appropriation for vegetable pathological investigations of a small printing press and outfit for printing labels for herbarium: specimens is prohibited by section 31 of the act of January 12, 1895, which provides that all printing offices in the Departments shall be considered a part of the Government Printing Office, and that the Public Printer shall fur- nish all presses, machinery, types, supplies, and machinery there- for. 9ms., 47. Purchase of printed sheets to be bound as books. The provision in the act of January 12, 1895, that ‘‘all printing, binding, and blank books”’ for the Executive Departments shall be done at the Government Printing Office, by implication prohibits the pur- chase by the Public Printer of completed work of the kind required to be done by him; but it does not prohibit the purchase of mate- rials in the condition of partially completed work, and printed sheets for index books may be so purchased to be bound. 7 ms., 897; 20 id., 461. 7347—02——40) 626 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. PUBLIC PRINTING—Continued. Smithsonian Institution, for the. Reports of investigations made by the Astrophysical Observa- tory of the Smithsonian Institution can not be printed by private printers and the expense paid from the observa- tory appropriation, but such printing must be done at the Government Printing Office, as required by section 87 of the act of January 12, 1895, in regard to all printing for the Executive Departments, and the expense paid from the appropriation for the public printing and binding under the control of the Public Printer. 3 pub., 560. Specifications of a contract for a light-house. The printing of specifications forming part of a contract for the erection of a light-house in New York Bay is not required by the act of January 12, 1895, to be done at the Government Printing Office. 8 ms., 482. See supra, Departments. Supreme Court, for the. The printing of the opinions of the Supreme Court of the United States is printing for that court within the mean- ing of the act of July 31, 1898, making appropriation for public printing and binding. 6 pub., 297. Tennessee Centennial Exposition, printing for the Government exhibit of. Payment from the appropriation for the Government exhibit at the Tennes- see Centennial Exposition, 1897, for printing and binding the report of the board of management of the exhibit, which board is a part of the Executive Department of the Government, is prohibited by the provision in the act of January 12, 1895, that all printing and binding for the Executive and Judicial Departments shall be done at the Government Ptinting Office. 8 ms., 7. Venezuelan Boundary Commission, for the. Under section 87 of the act of January 12, 1895, the printing and binding required by the Venezuelan Boundary Com- mission should be executed by the Government Printing Office, that Commission being a part of the executive branch of the Government within the meaning of said section. 8 pub., 186. Washington, for the public service outside of. The provisions of section 87 of the act of January 12, 1895 (formerly section 3786, Revised Statutes), requiring that ‘Sall printing * * * for the Executive * * * Departments shall be done at the Government Printing Office” do not include bureaus and offices located else- where than in Washington. 1 pub., 559; 9 ms., 40. Section 87 of theact of January 12, 1895, requiring all printing for the Executive Departments to be done at the Govern- ment Printing Office, does not prohibit payment of a bill DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 627 PUBLIC PRINTING—Continued. Washington, for the public service outside of —Continued. for printing ordered by a local board of civil-service examiners located outside of Washington and executed by a private printing office. 3 pub., 127. See supra, Departments and GovERNMENT PRINTING OFFICE. PUBLIC PROPERTY. Assessments against, by State authorities. The United States is not liable for an assessment levied by local State authorities for a sewer constructed in a street on which a Government building is situated, even though the improvement may be a direct benefit to the property. 2 pub., 375. The United States is not liable for an assessment levied by local State authorities, even though the improvement may be a direct benefit to the property, and there is no author- ity of law for the use of appropriations, made for the erection of public buildings, in reimbursing a city for its expense in laying a sewer through the city streets to enable the Government to connect the building with the sewer system of the city. + pub., 116. Commission on sale of custom-house property. See StaTuTEs, omission. Finder of, compensation for services. There is no authority of law to pay the finder of a submarine mine, the property of the United States, which had been lost at sea, for his services in finding and returning the property to the proper officer of the United States. 5 pub., 37; 14 ms., 138. Finder of, payment of expenses of. A ponton boat belonging to the Government having drifted away from its anchorage, payment to the finder of expenses incurred by him in advertising for the owner and in caring for the boat is authorized. 14 ms., 138. General average, subject to. See Insurance. Lien upon, for freight, discharge of. Where property of the Government had been intrusted to a contractor, who upon default, and upon demand for the return of the property, shipped it for delivery to a place designated, but failed to pay the charges thereon for freight and storage, although there is no legal obligation upon the United States to pay such charges, yet in order to discharge the lien of the transportation company payment thereof is authorized. 12 ms., 485. Loss of, by a common carrier. See RaiLroabs, loss. 628 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. PUBLIC PROPERTY—Continued. Loss of, by the sinking of a vessel of a carrier. Under the act of February 13, 1898, which provides that if the owner or agent of any vessel transporting merchandise to or from any port in the United States shall exercise due diligence to make her seaworthy and have her prop- erly manned, equipped, and supplied, he shall not become liable for any damage or loss resulting from faults of navigation or the management of vessel, the Western States Line is not liable for the loss of goods of the United States shipped from Buffalo to Chicago by one of its steamers which was sunk by a collision. 7 pub., 262. Lost, expenses of finding. See supra, finder. Proceeds of sales of. See MisceELLANEOUS RECEIPTS and PROCEEDS OF SALES. Sale of custom-house property in New York City. See Srarures, omission. Sale of, to officers. See APPROPRIATIONS, purchase; Navy, fuel; and Orricers, purchase, and sale Salvage on, where lost in a wreck. See SALVAGE. Stolen, expenses of recovering. See REVENUE-CUTTER SERVICE, property. Supplies, improper use of. See Accounts, supplies. Transfer of, by one Department to another. The transfer from the Navy Department to the War Depart- ment of vessels purchased by the former Department from the appropriation for the nationat defense, which was applicable to both Departments, without an actual transfer of funds, is authorized. 6 pub., 727; 5 ms., 657; 9 7d., 226; 13 ¢d., 1126. See APPROPRIATIONS, repayment to; and PUBLIC BUILDINGS. PURCHASES. Advertising for proposals for, not to be made without. See ADVERTISING, proposals. QUANTUM MERUIT. See AccounrTING orricers, quantum meruit; and Conrracts, oral, and quantum. QUARTERS. See Army, Coast AND GEODETIC SURVEY, MARINE corps, and Navy. RAILROADS. Agreement, rates fixed by, based on land-grant deductions. The Chattanooga, Rome and Southern Railroad Company hav- ing agreed to transport property of the Government at rates based on a deduction for land grant on a competing DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 629 RAILROADS—Continued. Agreement, rates fixed by, based on land-grant deductions—Continued. road, in accordance with the then existing construction of the law, and having accepted payment therefor in full, is not entitled to payment of the amount so deducted, by reason of a subsequent construction of the law that a portion of the competing road was not a land-grant road. 7 pub., 313. Under the agreement of the Chicago and Northwestern Railway Company to equalize its charges with those of the Chicago, Rock Island and Pacific Railroad Company an allowance is not authorized of a greater amount than the company is entitled to under the Jaws requiring deductions on account of its land-grant road and the Clinton bridge. 7 pub., 385. Agreements with a company acting for itself and other companies. An agreement having been made per bill of lading with the Lexington and Eastern Railway Company for the transportation of horses, which transportation was furnished and paid for in accordance therewith, the Arms Palace Horse Car Company has no valid claim for a higher rate for the use of its cars in such transportation. 14 ms., 105. Atlantic and Pacific. See infra, land-grant. Bond-aided, acceptance of a net cash rate over. The acceptance of a proposal made by the Chicago and North- western Railway company to transport officers of the United States between Chicago, III., and Fort Robinson, Nebr., including transportation over the Sioux City and Pacific Railway (a bond-aided road), for a net cash rate of $25.30 would involve a payment to a bond-aided road, and is therefore prohibited by section 5260, Revised Stat- : utes. 4 pub., 285. Bond-aided; acquiring new road between the same points. Where, with Government aid, a railroad company has built a line between two points and has subsequently acquired a new line between the same points, the same deductions will be made from charges for transportation over the new line that would be made if the transportation were over the original line. 5 pub., 364; 19 ms., 648. Bond-aided; credits the same as cash payments. In the settlement of accounts involving transportation over a bond-aided rail- road an amount to be credited to such road for earnings must be regarded as a cash payment. 17 ms., 1113; 20 id., 84, 1099. Bond-aided; division of earnings on through shipments. The claim of the Government against the Union Pacific Railway Company on account of aid in bonds having been satisfied, the requirement of 630 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. RAILROADS—Continued. Bond-aided; division of earnings on through shipments—Continued. the act of May 7, 1878, that the earnings over the bond-aided portion of the road be withheld and applied to the indebtedness of the com- pany has become inoperative, and it is now immaterial how the earn_ ings of the company for shipments over the whole line shall be divided between the aided and nonaided portions of the road. 6 ms., 27. Bond-aided; ‘‘net cash” rate as understood at the time. Where the agents of the Government and of the railroad companies furnish- ing transportation mutually understood the term ‘‘net cash’’ as used on transportation requests to exclude bond-aided credits, settlement for transportation furnished in accordance therewith will be made in conformity with such understanding, although the term properly includes bond-aided credits. 17 ms., 1113; 21 id., 1073. The understanding of the War Department that the term ‘‘net cash’ as used on transportation requests excluded credits to bond-aided rail- roads ceased January 18,1901. 20 ms., 1099. Bond-aided, payment to, in cash, by officers, is prohibited. Officers and agents of the Government required to travel over the bond-aided railroads at the expense of the United States are not authorized to pay cash for the transporta- tion, but should obtain tickets, receipting for the same. 2 pub., 480. Payments in cash for services rendered the United States over the aided lines are prohibited by law, and disbursing offi- cers are not. authorized to reimburse any person for such payments. 2 pub., 480. Bond-aided, payment to, in cash, for transporting discharged soldiers. Service rendered for the Government in transporting a dis- charged soldier to the Soldiers’ Home, Washington, D. C., is governmental transportation, and a bond-aided rail- road is not entitled to payment in cash for such service. 3 pub., 257. Bond-aided; through rates for continuous journeys. The law requires that the bond-aided railroads between the Mis- souri River and the Pacific Ocean be operated as a con- tinuous line, and the Government is entitled to a through rate on said line when the ‘‘requests” show that the traveler is making a continuous journey, notwithstanding more than one ‘‘ request” is issued for said travel. 2 pub., 538. See TRANSPORTATION, through rates. Bond-aided, transfer of freight by, where detrimenta. Because a common carrier has a right to make a transfer of freight en route to suit its own necessities or convenience, it does not follow that this is a sufficient ground for pla- DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 631 ¢ . RAILROADS—Continued. Bond-aided, transfer of freight by, where detrimental—Continued. cing the shipper in a less advantageous position as to charges to be paid under the contract of shipment, or (as in the present case) in the distribution of the earnings of the company. 2 pub., 588. Bond-aided, transportation for the Navy. See Accounts. Bond-aided, transportation of ‘‘ troops” by. See REVENUE-CUTTER SERVICE, ‘‘troops.”’ Bond-aided and land-grant; officers may be required to use. While the act of 1898 does not make it the duty of officers to use those railroads from which a benefit will accrue to the Government, it is no doubt within the authority of the Secretary of War, by regulation, to direct their use whenever practicable. 5 pub., 196. While the act of 1899 does not make it the duty of officers to use those railroads from which a henefit will accrue to the Government, it is no doubt within the authority of the Secretary of War, by regulation, to direct their use whenever practicable. 6 pub., 479; 6 ms., 325; 11 7d., 637. Bridge charges. See TRANSPORTATION. Contracts for transportation; railroad not a party to. Contracts having been entered into with certain railroad com- panies for the transportation of troops from Washington to Seattle at a stipulated price for the entire journey, the Northern Pacific Railway Company, which was not a party to the contract, acquired no rights against the United States by reason of the transportation of the troops over its railroad under said contract. 7 pub., 448. Fifty per cent rates, whether by agreement or by law. The railroads mentioned in the second proviso of the act of March 15, 1898, include those which are by agreement, as well as those which are by law, entitled to receive only 50 per cent of the amount earned for transportation rendered to the United States. 5 pub., 196. The Burlington and Missouri River Railroad is entitled to only 50 per cent of the amount earned for transportation of property of the United States over a portion of the line of the Northern Pacific Railroad, which is a land-grant road. 6 pub., 358. The railroads mentioned in the second proviso of the act of 632 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. \ RAILROADS—Continued. Fifty per cent rates, whether by agreement or by law—Continued. March 8, 1899, include those which by agreement, as well as those which are by law, entitled to receive only 50 per cent of of the amount earned for transportation rendered to the United States. 6 pub., 479. Land-grant, acquiring a new road between the same points. A railroad company which furnished transportation between two terminals, partly over its own road between other terminals, which had been aided by a grant of lands, and partly over the road of another com- pany; and which subsequently acquired a road of its own to take the place of the road of the other company and a portion of its own road, is not subject to the same deduction for transportation over the latter road that was made for transportation over the former road, but to ‘ the proper deduction for the aided portion of the new route. 18 ms., 653. ; See supra, bond-aided. Land-grant and nonland-grant, division of earnings between. Where transportation has been furnished for the Government over a railroad or two or more railroads a portion of which has been aided by a grant of lands, for the purpose of determining the proper deduction from charges therefor to be made for transportation over the aided portion, the earnings of the land-grant and nonland-grant portions of the same road will be divided on a mileage basis, and the earnings of different roads will be divided on the basis of their division of revenues between the different roads. 18 ms., 275; 17 id., 645, 1138. Land-grant, charges by express companies for transportation over. Charges by the Adams Express Company for transportation for the Government over land-grant railroads are not subject to deduction on account of aid received by such railroads by grant of land. 7 pub., 334. Land-grant deductions. Deductions for transportation over land-grant railroads should be made on the basis of the longest land-grant mileage between the terminal points of shipment, although the rate may be made by an indirect route. 21 ms., 1335. Land-grant, deductions for transfer charges. Where there are no transfer charges included in the rate charged by a railroad company for transportation, no deduction therefor should be made in determining land-grant deduc- tions. 8 pub., 493; 20 ms., 363. Land-grant, deductions for transportation over nonland-grant roads. Where service has been properly authorized and actually ren- dered by an independent nonland-grant road, there is no authority, in the absence of special agreement, for apply- ing to that service terms and conditions properly appli- cable to some other independent line of road merely because the latter might have been called upon to render that service. 3 pub., 572. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 6383 RAILROADS—Continued. Land-grant, deductions for transportation, ete.—Continued. A railroad company which has not received aid from the Gov- ernment by land grant or bonds is not subject toa deduc- tion from its regular rates or those made by agreement for the transportation of troops on the ground that the troops might have been transported over bond-aided or land-grant roads at reduced rates. 6 pub., 459. Land-grant, deductions for transportation over portions of, not aided. Under the provision in the act of September 20, 1850, granting lands in Alabama and Mississippi to aid in the construc- tion of the Mobile and Ohio Railroad from the mouth of the Ohio River to the city of Mobile, that ‘‘ the said railroad and branches shall be and remain a public high- way, for the use of the Government of the United States, free from toll or other charge upon the transportation of property or troops of the United States,” the road is entitled to compensation without deduction for trans- porting troops and property over that portion of the road within the States of Tennessee and Kentucky which was not aided by a grant of lands. 5 pub., 613. See infra, land-grant, where constructed. Land-grant, deductions for transportation over roads owned by. No deduction is required to be made in freight charges over a line of railroad not aided by the Government, although owned and operated by a land-grant road. 1 pub., 391. Land-grant, diverting earnings from aided to nonaided lines. A railroad company operating connecting roads, a portion of which has been aided by a grant of lands, is not authorized in diverting earnings for transportation for the Government from an aided to a non-aided portion of its lines. 17 ms., 1524. In respect to the determination of land-grant deductions, rail- road companies are not authorized to divert earnings over land-grant portions of their roads to nonland-grant portions. 8 pub., 495. Land-grant, independent lines under common control. Where with land-grant aid independent lines of railroad have been built from a common point to separate points, and subsequently these lines have been extended to acommon point and come under the control of a single company, deduction for land-grant aid for transportation between such common points by the most usually traveled of these lines should be made on the basis of the land-grant aid given to the road by which the transportation was so fur- nished. 8 pub., £74. 634 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. RAILROADS—Continued. Land-grant, party rates are subject to deductions. Where party-rate tickets are used over land-grant or other rail- roads subject to land-grant rates, said rates are subject to the proper land-grant deductions. 6 pub., 625. Land-grant, payment for the transfer of bulky articles. The unloading and transfer of bulky articles, like pebbles, from railroad cars to boats or other means of transport is not, by law or custom, a part of the transportation, and a railroad company which has received a grant of land on condition that the transportation of Government prop- erty over its lines shall be free of charge is entitled to payment for such service. 3 pub., 146. Land-grant, rates for transporting civil employees. The grant of land to the Northern Pacitic Railroad Company having been made subject to such regulations as Congress may impose restricting the charges for Government transportation, and the only regulation heretofore made being with reference to persons in the military service and to property of the United States, said company is entitled to the regular tariff charges for the transporta- tion of civilian employees of the Government in the Indian service. 3 pub., 724; 6 ms., 640, 688; 15 //., 396. Civilian employees engaged solely upon -river and harbor improvements are not ‘‘troops of the United States” within the meaning of the act of June 3, 1856, which provides that certain railroads which have received grants of land from the United States shall be ‘‘ public highways for the use of the Government of the United States, free from toll or other charge upon the transpor- tation of property or troops of the United States,” and for their transportation regular rates are to be paid. 4 pub., 231; 6 ms., 95; 12 ¢d., 682. The Northern Pacific Railroad (a land-grant road) is not required to transport a civil employee engaged on river and harbor work at less than the regular fare. 4 pub., 313. See TRANSPORTATION, land-grant. Land-grant, rates for transporting soldiers who repay the Government. A land-grant railroad company is entitled only to the usual charges to the Government for transporting soldiers on Government orders, notwithstanding such soldiers may be required to reimburse the Government for such trans- portation. 2 pub., £15. See infra, land-grant, where the Government. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 635 RAILROADS—Continued. Land-grant; separate roads operated as a continuous line. Where a railroad company operated separate roads as a contin- / uous line, one of which had received from the Govern- ment a grant of lands in aid of its construction on condi- tion that property and troops of the United States ‘‘ shall be transported over said road at the cost, charge, and expense” of the company owning or operating the road, and such company furnished transportation for the Govy- ernment over the entire line as through service, it is entitled to compensation therefor at through rates only, such being the rates it charged to the publie for like transportation. 8 pub., 598. Land-grant, transportation by, of articles purchased after delivery. Articles having been shipped over a land-grant railroad under an agreement with the vendor for their purchase after examination and ecceptance by the Department at Washington, the articles were not the property of the Government when transported, and the charges of the railroad company are not subject to a deduction for land-grant service. 3 ms., 803. See Army, transportation. Land-grant, transportation of “troops” by. See REVENUE-CUTTER SERVICE, ‘' troops.’ Land-grant; transportation of troops of a State. Transportation furnished by the Southern Pacific Company for the National Guard of the State of Oregon, at the request of the quartermaster- general of the State, before said troops had enrolled in the Volunteer Army of the United States, was transportation furnished to the State, and it was not subject to the provision in section 5 of the act of July 25, 1866, which requires the property and troops of the United States to be transported over the railroad operated by said company ‘‘at the cost, charge, and expense of the companies owning or operating the same.’? 15 ms., 359. Land-grant; where a net cash rate has been agreed upon. The Burlington and Missouri River Railroad Company having by agreement adopted a net cash rate for transportation for the Government over its road, including a short por- tion of land-grant road of the Northern Pacific Railroad, for which proper deduction was made in fixing the net cash rate, no further deduction should be made for said land-grant portion. 6 pub., 3. Land-grant; where constructed “in whole or in part’’ by land grant. The provision in section 13 of the act of July 12, 1876, that ‘* railroad companies whose railroad has been constructed in whole or in part by a land grant” shall receive only 80 per cent of the compensation authorized for carrying the mails, applies to that portion of the road only which has received such aid. 7 pub., 322. 686 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. RAILROADS—Continued. Land-grant; where the Government is reimbursed. The United States have the right to claim such reduced rates for transportation as the laws applying to the different railroads provide, and the fact that the Government requires reimbursement of the cost of the transportation furnished in certain cases—as of deserters returned to their regiments and soldiers transferred from one com- mand to another at their own request—does not furnish any valid ground of objection to the reduced rates by the railroad companies, which can not be permitted to ques- tion the purpose for which the transportation is required, their rights and obligations being measured by the laws applying to them in relation to governmental transporta- tion. 2 pub., 415. See supra, land-grant, rates for transporting soldiers. Land-grant; where the route is not indicated on the request. ° Where a transportation request does not indicate the route by which the transportation is desired, a land-grant railroad company which furnishes-the transportation via the most usually traveled of two of its routes is not subject toa deduction for land grant computed on the mileage aided on the longer route. 7 pub., 224. Land-grant; where through rates are made. When a through rate is made for the transportation of Govern- ment property the contract includes all necessary through service by the several carriers, and a free land-grant railroad can not be allowed, as an additional charge, the mileage it pays on the cars in which the freight is loaded, nor ix the Government liable for the expense of reloading the freight if the free land-grant road adopts that course to save mileage. 3 pub., 515. Land grants to, of Indian lands. The grant of land by the act of July 27, 1866, to the Atlantic and Pacific Railroad Company applies only to land of which the United States had full title, not reserved at the time of the grant, and does not include land reserved to the Indians. 7 pub., 322. See infra, St. Louis and San Francisco. Liability of, for damages to property improperly loaded. A railroad company is not relieved of liability for damages’ to property which it accepts and transports by the fact that it was improperly loaded by the shipper. 8 pub., 731. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 637 RAILROADS—Continued. Loss of property by, where not accompanied by a bill of lading. A common carrier receiving goods for shipment, although not accompanied by a bill of lading or shipping directions, is liable for their loss as such common carrier, provided there was no unreasonable delay by the shipper in fur- nishing the necessary shipping directions. 7 pub., 65. Nashville, Chattanooga and St. Louis Railway Company. The United States having sold to the McMinnville and Manchester Railroad Company rolling stock, rails, etc., and the railroad of said company having been sold to the Nashville, Chattanooga and St. Louis Rail- way Company, anda suit brought by the United States against the latter company for the value of said rolling stock, rails, etc., having been dismissed, there is no authority to withhold from said company payments due for transportation by said company. 21 ms., 473. New Orleans, Opelousas and Great Western Railroad. The grant of lands to aid in building the New Orleans, Opelousas and (creat Western Railroad having been declared forfeited by the act of July 14, 1870, and reconveyed to the United States, charges for transpor- tation over that road are not subject to deduction for land-grant aid. 7 ms., 575. Parallel roads. See supra, bond-aided, and land-grant, acquiring a new road. Requests for transportation. s See TRANSPORTATION, requests for. Short-haul provision, where special rates are made. See INTERSTATE COMMERCE COMMISSION. St. Louis and San Francisco, in the Indian Territory. That portion of the St. Louis and San Francisco Railroad between Seneca and.Sapulpa, in the Indian Territory, was constructed by the aid of a grant of lands, and such lands not haying been forfeited by the act of July 6, 1886, charges for transportation of troops or property of the United States over said road are subject tothe deduction of 50 per cent provided by law. 11 ms., 340. That portion of the St. Louis and San Francisco Railroad between Seneca and Sapulpa, in the Indian Territory, was not con- structed in whole or in part by land grant, within the meaning of section 13 of the act of July 12, 1876, and it is not subject to the reduced compensation for carrying the mails therein prescribed. 7 pub., 322. Through rates divisible among several companies. Where several roads unite in furnishing transportation on Gov- ernment requests for a through journey which is per- formed within the required limit of time, each road is entitled only to its regular proportion of the established through rate for the entire journey of the class of trans- portation furnished over its line. + pub., 252. 638 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. RAILROADS—Continued. Through service and through rates. See supra, land-grant, separate. RATIFICATION. Agent, act of unauthorized. A contractor having agreed to build a fence around the grounds of a life- saving station for a specified price, the dimensions of which as indi- cated on the drawings were less than the length required, and the assistant superintendent in charge of the work having without author- ity directed the contractor to build the additional length of fence required, the Secretary of the Treasury has authority to ratify the act of his agent and to agree with the contractor upon reasonable compensation to be paid for the additional work. 7 ms., 187. See ADVERTISING, written authority; and OFFICERS, employment. RATIONS. See Army, Marine corps, and Navy. RECEIPT. Compensation, where given in full for a less sum. See OFFICERS, compensation, receipting. Effect of, as evidence. See Accounts, receipt; and Orrivers, compensation. Joint contractors, by one. See ContTRACtTs, joint. \ Protest, right to attach to. A contractor to whom a payment is to be made for work done by him, lessa deduction for expenses incurred by the Government in connection therewith, has a right to attach to his receipt therefor a protest against the deduction. 11 ms., 626. RECEIVER. Authority of, to receipt for payment for accrued earnings. The receiver of the Oregon Railway and Navigation Company is authorized to sign receipts for payments for services rendered by the company prior to his appointment as receiver. 1 ms., 88. REFRESHMENTS. See LiaicRation, opening exercises. REGULATIONS. Contracts, construction of, with reference to. See Army, nurses; ConTRACTS, regulations; LEAVEs OF ABSENCE, sickness; Navy, month; and TRAVELING EXPENSES, duty. Law, where in conformity with. Army regulations where made in conformity with, or not inconsistent witn law, have all the force of law. 6 ms., 547. See Accounts, property; and ATTORNEY-GENERAL, regulations. Legislation, in the nature of new, can not be enforced. A regulation in the nature of new legislation, either in contra- vention of or as amending the law, can not be enforced. 6 pub., 440. See Navy, pay, sea. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 639 REGULATIONS—Continued. Waiver of, by action in contravention thereof. Paragraph 61 of the regulations of the Coast Survey, requiring ‘previous special authority from the Superintendent” for the payment of certain expenses, is a limitation upon the subordinate officers of the Survey and not upon the Superintendent, who may subsequently approve expenses not previously authorized by him. 2 pub., 306; 2 ms., 929. A regulation made by the Secretary of the Interior for the gov- ernment of the Indian Office, which provides that all his authorities to purchase supplies in open market. shall expire with the fiscal year in which they are given, may be waived by the Secretary before or after a purchase is made and either specifically or by an order in contraven- tion of the regulation. 8 pub., 218; 6 ms., 578; 7 2d., 1011; 14 ¢d., 325; 15 zd., 880. The Indian regulations made by the Secretary of the Interior may be revoked or waived by him at any time; and his order issued in contravention of a regulation must be treated as a waiver in the particular case. 4 pub., 40. When the Interstate Commerce Commission waives its regula- tion fixing a limit of $5 per day for the hotel expenses of its employees when ordered away from Washington, the accounting officers will allow vouchers for such an amount actually expended in excess of $5 as the Commission may decide is proper and necessary. 4 pub., 266. The approval by the head of a Department of an account, where a regulation has not been complied with, is sufficient evi- dence of the waiver of a regulation. 4 pub., 387. See Navy, pay, longevity. Waiver of, by the head of the Department. The waiver by the head of a Department of a regulation of the Department requiring necessary evidence to be furnished in connection with expenditures does not waive or obviate the necessity of furnishing such evidence to the accounting officers in support of accounts for such expenditures. 13 ms., 104. REIMBURSEMENT. See Army, baggage, transportation of; burial expenses; medi- cal attendance; mileage, reimbursement; recruiting; reimbursement; State, reimbursement of; subsistence; and transportation; Marine CORPS, medical attendance; MIscELLANEOUS RECEIPTS, reimbursement; Navy, medical attendance; reimbursement; subsistence; and transpor- tation; Orricers, private property; and reimbursement; PrENsIons, expenses; REVENUE-CUTTER SERVICE, shipwrecked officers; and Tray- ELING EXPENSES, reimbursement. REMOVAL. See Orricers. 640 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. RENT. Contract for, where not entered into. A disbursing officer who charges in his accounts payment for rent of rooms, unsupported by evidence of a contract fixing the rent to be paid, is not entitled to credit there- for. 5 pub., 701. Holding over without agreement for, implied contract. Where the Government occupied premises under an oral agree- ment for a specitied period, and held over with the con- sent of the owner after the expiration of the period, with- out any agreement for rent, it is liable upon an implied contract for fair compensation for use and occupation of the premises. 8 pub., 651. Notice in writing to quit, statute, District of Columbia. The provision in section 681, Revised Statutes of the District of Columbia, that ‘‘all estates at will and sufferance may be determined by a notice, in writing, to quit, of thirty days,” is not applicable to the United States, and the Government is not liable beyond the term of its occu- pancy for the rent of premises which it occupied by hold- ing over after the expiration of a lease, and which it vacated upon less than thirty days’ notice. 7 pub., 342. Property occupied under an agreement not fixing. See CLaims, unliquidated, liquidation of. Telephones, for, prepayment of. See APPROPRIATIONS, courts, rent, and justice; CLAIMs, assignment, and un- liquidated; Contracts, implied; and PuBLIC MONEYS, prepayment.. RENTED BUILDINGS. Draping. See Pusiic BUILDINGS, draping. Furniture in, repairs of. See APPROPRIATIONS, furniture, repairs of. Repairs and improvements of. See APPROPRIATIONS, contingent expenses, and public buildings; and Private : PROPERTY, improving, and repairing. RENT OF BUILDINGS. Appropriations, use of general, for. See APPROPRIATIONS, Chinese. District of Columbia, in, prohibited unless provided for. The act of March 3, 1877, which provides that no contract shall be made for the rent of any building or part of any building, to be used for the purposes of the Government, in the District of Columbia, until an appropriation there- for shall have been made ¢n terms by Congress, will pro- hibit a Department from expending a portion of its DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 641 RENT OF BUILDINGS—Continued. District of Columbia, in, prohibited unless provided for—Continuea. contingent fund in improving rooms in a private build- ing in consideration of the use of such rooms by the Department free of rent. 4 pub., 79; 19 ms., 891. See APPROPRIATIONS, commissioners, and Justice. REPAIRS. See Arrropriations, and PRIVATE PROPERTY. REQUISITIONS. Advance of money to disbursing officers. See AupiToRS, requisitions; and CoMPTROLLER, advance decisions by, requisi- tions. REVENUE-CUTTER SERVICE. Engineers, number authorized to be commissioned. There is no authority of law to commission more than the number of engi- neers specified in section 2749, Revised Statutes. 6 ms., 613. Medical attendance by a private physician. Under the provisions of the Regulations of the Marine-Hospital Service that officers and crews of the Revenue-Cutter Service are ‘‘entitled to the facilities of the hospitals and relief stations’’ and that ‘‘out-patient treatment will be furnished at all stations where an officer of the Marine-Hospital Service is on duty,’’ payment for the services of a private physician in the treatment of an officer of the Revenue- Cutter Service is authorized. 14 ms., 804. Under the provision in the Marine-Hospital Regulations that in no case shall money be paid toaseaman by the Marine-Hospital Service ‘‘as reim- bursement of expenses incurred during his sickness or disability,” reimbursement to an officer of the Revenue-Cutter Service of expendi- tures made by him without authority from the Supervising Surgeon- General for medicines and medical attendance while sick is not authorized. 17 ms., 532. Mileage, deduction of 3 cents per mile from. The provision in the act of March 2, 1901, for the deduction from the mileage allowance to officers of the Army of 3 cents per mile for the distance for which ‘‘ transportation has been or should have been furnished” for travel over the classes of railroads specified therein does not apply to officers of the Revenue-Cutter Service. 8 pub., 852. Mileage is an ‘“‘allowance”’ to which officers of, are entitled. The word ‘‘allowances” as used in the act of April 12, 1902, which provides that commissioned cflicers of the Revenue- Cutter Service shall receive ‘‘the same pay and allow- ances, except forage,” that are provided by law for’ officers of the Army of corresponding rank, includes mileage, and commissioned officers of that service are not entitled to traveling expenses for land travel per- formed by them since the passage of that act. 8 pub., 749. See Navy, mileage. 7347—02 41 642 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. REVENUE-CUTTER SERVICE—Continued. Mileage of officers detailed to the Life-Saving Service. Officers of the Revenue-Cutter Service who are detailed to act ax inspectors or assistant inspectors of life-saving stations are entitled to mileage in lieu of actual traveling expenses. 8 pub., 789. Navy, expenses of vessels cooperating with. Under section 2757 of the Revised Statutes all the expenses of revenue cutters, including the compensation of officers and men, are to be defrayed by the Navy Department when such cutters are directed by the President to coop- erate with the Navy. 3 pub., 548. See APPROPRIATIONS, Revenue-Cutter Service. Pay of officers of, cooperating with the Navy. Officers of the Revenue-Cutter Service cooperating with the Navy by Execu- tive order are entitled to the pay of their position in that service only, and not to the pay of their relative rank in the Navy for the time. 9 ms., 531. Pay of retired officers. Comunissioned officers of the Revenue-Cutter Service retired under the pro- visions of the act of April 12, 1902, who may be assigned to active duty by the Secretary of the Treasury will be entitled to receive the full pay and allowances of their grades while so assigned. 21 ms., 259. Pay while absent on leave. Under the provision in the act of April 12, 1902, that commis- sioned officers of the Revenue-Cutter Service shall receive the same pay that is provided by law for officers of the Army of corresponding rank, officers of that service who are absent with leave are entitled to receive the same pay, and no more, that officers of the Army of corre- sponding rank are entitled to receive while absent with leave for the same causes and for the same length of time, within a corresponding period of one, two, three, or four years, after the approval of that act. 8 pub., 751. Pay, extra, of contract surgeons cooperating with the Navy. A surgeon who served under contract on a vessel of the Revenue-Cutter Service cooperating with the Navy during the war with Spain did not belong to the temporary force of the Navy, and he is not entitled to extra pay under the act of March 3, 1899. 9 ms., 736. Pay, extra, of officers and men cooperating with the Navy. Officers and enlisted men of the Revenue-Cutter Service ap- pointed or enlisted for the war with Spain only, and who served creditably on revenue cutters cooperating with the Navy during the war by order of the President, and DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 648 REVENUE-CTTTER SERVICE—Continued. Pay, extra, of officers and men cooperating with the Navy—Continued. who are discharged by reason of the close of the war, are entitled to the extra pay provided by the act of March 3, 1899, for the “‘ officers and enlisted men com- prising the temporary force of the Navy during the war with Spain.” 5 pub., 671. A surgeon of the Revenue-Cutter Service who served under contract in cooperation with the Navy during the war with Spain did not belong to the temporary force of the Navy, and he is not entitled to extra pay on discharge. 6 pub., 356; 11 ms., 172. Enlisted men of the Revenue-Cutter Service who enlisted sub- sequent to the order of the President directing the vessel upon which they serve to cooperate with the Navy during the war with Spain, and for the purpose of increasing the complement of the vessel to the number made neces- sary by such cooperation, and who were discharged to reduce the complement of the vessel to its original num- ber, constituted a part of the temporary force of the Navy during the war with Spain, and if otherwise coming within the provisions of the act of March 3, 1899, are entitled to extra pay. 6 pub., 640; 15 ms., 578. Pay, longevity, of officers, service as a cadet to be counted. For the purposes of longevity pay of commissioned officers of the Revenue- Cutter Service, service as a cadet must be regarded as service in the Revenue-Cutter Service. 21 ms., 259. Pay tables, use of. Payment of officers of the Revenue-Cutter Service in accord- ance with the Army pay tables or the method of making payments to officers of the Army is not authorized. 8 pub., 770. Property lost by the wreck of the revenue-cutter Gallatin. The provision in the act of May 27, 1902, authorizing reimbursement for property lost by the officers and crew of the revenue cutter Gallatin by the wreck of that vessel, that ‘‘no allowance shall be made for any property except that which was useful, necessary, and proper for said officers and crew while engaged in the Governnient service on board such revenue cutter,”’ does not prohibit allowance for prop- erty useful, necessary, and proper to use or wear when temporarily going on shore. 21 ms., 1129. Property stolen, expenses of recovering. The Secretary of the Treasury may, from the appropriation for the Revenue-Cutter Service, which provides for ‘‘ miscel- Janeous expenses which can not be included under special heads,” authorize the payment of the expense incurred 644 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. REVENUE-CUTTER SERVICE—Continued. Property stolen, expenses of recovering—-Continued. in recovering property stolen from a vessel in the service. 1 pub., 335. Quarters, commutation of, while on temporary duty. An officer of the Revenue-Cutter Service who was assigned to shore duty as engineer in chief of the Revenue-Cutter Service at the Treasury Department, with station in Washington, is entitled to commutation of quarters, com- mutation of rations, and traveling expenses, including room and board, while temporarily on duty in New York City. 8 pub., 450. Rations, commutation of, while on temporary duty. See supra, quarters. Regulations of the Army not applicable to. The regulations of the Army relating to the method of making payments to officers do not apply to officers of the Rey- enue-Cutter Service. 8 pub., 773. Sale of coal to officers. See Orricers, sale. Seamen, wages of, application of, to debts. See Orricers, debts. Shipwrecked officers of American vessels, subsisting. The officers of the Revenue-Cutter Service, being authorized and required by the regulations to furnish transportation and Government rations to shipwrecked persons, can not be reimbursed for the cost of subsistence furnished in their mess to a shipwrecked officer of an American vessel, except to the extent of the value of the ration which was not furnished to the shipwrecked officer. 3 pub., 237. Traveling expenses and commutation of quarters. See supra, mileage, and quarters. “Troops,” officers of the, are not. ' The term ‘‘ troops,” as used in acts relating to the transporta- tion of ‘‘troops and property of the United States” over bond-aided and land-grant railroads includes the naval as well as the land forces of the Government; but it does not include officers of the Revenue-Cutter Service, except when attached to revenue vessels temporarily transferred to the Navy for cooperation therewith under the pro- visions of section 2757, Revised Statutes. 8 pub., 852. Uniforms, purchase of, for sale to crews. Sce APPROPRIATIONS, purchase. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 645 REWARDS. Burning timber on the public lands, for the apprehension of persons. Under the appropriation to meet the expenses of protecting timber on the public lands the head of the proper Depart- ment is authorized to offer and pay rewards for the appre- hension and conviction of persons who set fire to timber, underbrush, or grass on the public lands in violation of the act for preventing such depredations. 5 pub., 118. Detection, arrest, and conviction of post-office burglars, for. Under the appropriation for ‘‘ payment of rewards for the detection, arrest, and conviction of post-office burglars,” ‘etc., a conviction must be had before payment of the reward is authorized; but when a conviction has been procured payment of the reward to a person who made the detection only, or the detection and arrest, is author- ized. 5 pub., 309. Distribution of, among several claimants. Under an offer of a reward by the Postmaster-General excluding all claims not presented within six months from the date of conviction, one of several persons who contributed to the detection, arrest, and convic- tion of an offender who alone presents a claim for the reward within the time specified is entitled to the whole amount thereof. 8 ms., 748. Marshal, services by a deputy, in detecting a mail robber. Services rendered by a field deputy marshal in detecting and securing the conviction of a mail robber, for which a reward was offered by the Postmaster-General, are not ‘‘extra services,” within the meaning of sections 1764 and 1765, Revised Statutes, and the field deputy marshal is entitled to payment of the reward. 5 pub., 453. — Murderers of a witness against distillers, for the arrest of. The Commissioner of Internal Revenue is not authorized, under section 3463, Revised Statutes, to pay from the appro- priation ‘‘ Punishment for violation of internal-revenue laws” a reward for the arrest of persons indicted for the murder of a witness who had testified against illicit dis- tillers. 1 pub., 320. Poisoning a fish hatchery, for the capture of persons. The appropriation for miscellaneous expenses of the Fish Com- mission may be used, in the discretion of the Commis- sioner, in the payment of a reward for the capture and conviction of persons poisoning the waters at a fish hatchery. 38 pub., 520. See Customs, informer. RIGHT OF WAY.—See AppropriATions, conditional; Chincoteague Bay; and light- houses, repairs of. 646 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. ROCK CREEK PARK COMMISSION.—See Orricers, employment of stenographers. SALVAGE. Property of the Government lost in a wreck, on. The Secretary of the Navy may pay from the appropriation ‘“Pay, miscellaneous,” such sum as he may deem proper as salvage to parties recovering property of the United States lost in the wreck of the Hearsarge. 1 pub., 166. Property of the United States saved from shipwreck, and in the possession of the salvers, is subject to salvage. 4 pub., 567. See InsuRANCE, general average. Towing a disabled transport. See Ciaims, salvage. SEAMEN, AMERICAN. American vessels, seamen shipped on. Seamen regularly shipped in American vessels in ports of the United States, and such persons as come under the pro- visions of section 2174, Revised Statutes, whether citi- zens of the United States or foreigners, are regarded as American seamen. 8 pub., 545. Foreign country, a citizen of, shipped for discharge abroad. A seaman who was a native and citizen of Great Britain and who shipped from a port in the United States in an American vessel under articles calling for his discharge at Bristol, England, is not entitled to relief from the United States consul, nor to transportation to the United States, when, upon discharge at that port, he is sent to a hospital for treatment and is subsequently adjudged insane. 3 pub., 166. Foreign vessels, seamen other than American shipped on. Seamen other than American, whether citizens of the United States or foreigners, shipped on foreign vessels, whether in ports of the United States or in foreign ports, are not regarded as American seamen. 8 pub., 545. No provision is made by law for the relief of seamen of foreign vessels, but shipwrecked seamen of American vessels are entitled to relief without regard to their nationality. 8 pub., 545. Foreign vessels, seamen shipped on are not. The relief provided for by law for American seamen is applica- ble to seamen of the merchant marine of the United States only, and therefore citizens of the United States not American seamen shipped on foreign vessels are not American seamen within the meaning of such provision. 8 pub., 545. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 647 SEAMEN, AMERICAN—Continued. Insane, cost of attendant to accompany. The cost of an attendant to accompany an insane American seaman to be returned to the United States is incident to his transportation and payment thereof is authorized. 11 ms., 670. Officers, destitute, entitled to transportation. Under the statutes relating to the return to the United States of American seamen there is no distinction made between a destitute officer and a destitute seaman. 3 pub., 288; 9 ms., 891. Profits instead of wages, where received, entitled to relief. American seamen who receive only a share in the profits of the cruise, instead of wages, are entitled to the relief pro- vided for by sestion 4577, Revised Statutes. 8 pub., 545. Shipwrecked, compensation for transportation of. The owner of a vessel upon which shipwrecked American sea- . men are transported from a place in foreign parts, where there is no consular officer of the United States, with the intention of being carried to a port of the United States for which such vessel ix bound, but on account of the lack of provisions such seamen are compelled to be landed before reaching the United States, is entitled to reason- able compensation for such transportation, to be allowed by the Comptroller of the Treasury under the provisions of section 4579, Revised Statutes, and paragraph 255, Consular Regulations. 1 pub., 41+. Shipwrecked or discharged in foreign countries. Under the act of December 21, 1898, shipwrecked American seaman and American seamen who are discharged in for- eign countries by reason of injury or illness incapacitat- ing them for service are entitled to relief and transporta- tion to the United States, irrespective of any arrears of wages which may be paid to them by masters of vessels on their discharge. When discharged for other causes, except with their voluntary consent, or for neglect of duty or incompetency, the master of the vessel is required to furnish them employment upon some other vessel agreed upon, or to furnish them transportation to the United States, and also in certain cases to pay thein one month’s wages extra. Arrears of wages are to be paid upon discharge in all cases. 6 pub., 603; 12 ms., 138; 20 td., 886; 21 ¢d., 372. See DIPLOMATIC AND CONSULAR OFFICERS. Sick, liability for care of, where not discharged. The United States is not liable for expenses incurred in caring for a sick American seaman who was landed, but not discharged, at a foreign port. 21 ms., 280. 648 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. SEAMEN, AMERICAN—Continued. Transporting a portion of the way to the United States. Under the provision in section 4579, Revised Statutes, for the reasonable allowance to the master or owner of a vessel for transporting dis- tressed seamen from foreign ports ‘‘to the United States,’’ an allow- ance is authorized for transporting such seamen a portion of the way to the United States. 9 ms., 891. SECTARIAN INSTITUTIONS. See Appropriations, specific provision. SENATE. Appointments, confirmation of, implied. See Navy, advancement, and promotion. Appointments during recess of. See OFricers, appointments. SENATORS. Appointment of, to civil offices. See OFFICERS, senators. Mileage of, for attendance as witnesses. See WITNESSES, senators. SET-OFF. Judgment creditor assenting to. Where a judgment creditor assents to the application of the amount of his judgment, or part thereof, to the payment of a debt due from him to the United States, the action of the Auditor in settling his account accordingly will not be disturbed upon a subsequent objection by him to such action. 7 pub., 585. Overpayment of pay. Extra pay under the act of March 3, 1899, due an officer of the temporary force of the Navy for the war with Spain at the time of his death, may be properly set off against a debt due from him to the United States arising from an overpayment of pay, but not against a debt arising other- wise. 6 pub., 353; 16 ms., 142. See ACCOUNTING OFFICERS, withholding; and CLarMs, withholding. Overpayment to a midshipman. An overpayment of pay to a midshipman of the Navy who died prior to the approval of the act of February 19, 1879, can not be set off against the three months’ extra pay granted by that act to the next of kin of the decedent, he never having acquited a right thereto. 8 pub., 308. Unliquidated demands, of. See CLaims, withholding payment. Withholding payment on account of indebtedness. See AccoUNTING OFFICERS, and CLAIMS, withholding, SITES FOR PUBLIC BUILDINGS. See Dispursine orricers, and Pusiic BUILDINGS. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 649 SLEEPING-CAR ACCOMMODATIONS. Expert accountant of the Inspector-General’s department. The provision in the act of February 27, 1893, that the allowance to the expert accountant of the Inspector-General’s department, when traveling on duty, shall be 4 cents per mile, and, in addition thereto, when transportation can not be furnished by the Quartermaster’s Department, the actual cost of transportation, exclusive of parlor-car or sleeping-car fare, does not authorize the Quartermaster’s depart- ment to furnish parlor-car or sleeping-car accommodations to him when transportation is furnished by that department. 6 ms., 751. Lodging, not to be regarded as. Under section 8 of the act of May 298, 1896, authorizing pay- ment to a district attorney of his ‘‘ necessary expenses for lodging and subsistence actually paid, not exceeding $4 per day, and actual and necessary traveling expenses,” the expeuse of a berth ina sleeping car will be allowed as a traveling expense and not as expense for lodging. 3 pub., 386. See infra, transportation. Lodging, to be regarded as, and as a part of subsistence. In ordinary cases where subsistence is excluded from traveling expenses, such exclusion must be held to cover sleeping- car service, on the ground that it is lodging, and a part of subsistence. 4 pub., 420. Sleeping-car service is not a necessary incident to trsportation, but must usually be considered as lodging; yet special circumstances may appear showing a legislative intent to include such service as a part of transportation. 4 pub., 420. Necessity for, to be determined by the head of the Department. The question whether sleeping-car accommodations for a short trip are necessary is one for the decision of the officer having control of the appropriation, and is not within the jurisdiction of the accounting officers. 2 pub., 198. Subsistence, in addition to a per diem in lieu of. Under the act approved March 3, 1885, which provides for ‘‘a per diem in lieu of subsistence” for internal-revenue agents, an internal-revenue agent is entitled to reimburse- ment for sleeping-car fare paid by him while traveling on duty. 5 pub., 508. Transportation exclusive of. The act of February 27, 1893, which authorizes mileage to clerks and the expert accountant of the Inspector-General’s Office, and, in addition thereto, ‘‘ when transportation can not be furnished by the Quartermaster’s depart- ment, the cost of the same actually paid by them, exclu- 650 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. SLEEPING-CAR ACCOMMODATIONS—Continued. Transportation exclusive of—Continued. sive of parlor-car or sleeping-car fare,” also excludes by implication sleeping-car accommodations when _trans- portation zs furnished by the Quartermaster’s depart- ment. 4 pub., 606. See Srarures, omission. Transportation, incident to. Parlor-car and sleeping-car accommodations are incident to personal trans- portation, and officers of the Army traveling without troops during the fiscal year 1898 are entitled thereto, or to reimbursement for the cost thereof, when authorized by the head of the Department under whose orders they travel. 6 ms., 31, 71. Transportation inclusive of. A post quartermaster-sergeant who is retired and directed to proceed to his home is entitled under paragraphs 133 and 1212 of the Army Regulations to transportation, includ- ing sleeping-car berth. 1 pub., 340. Transportation, more in the nature of, than of lodging. Lodging is a part of subsistence in the broader sense of the latter term, but a berth in a sleeping car is more in the nature of transportation than of lodging. 5 pub., 508. SMITHSONIAN INSTITUTION. See Orricers, compensation, additional, and Pus- LIC PRINTING. SOLDIERS’ HOME. Deductions from pay of soldiers for. See Army. SPANISH CLAIMS COMMISSION. Advertising for proposals. See ADVERTISING. STATE. Expenses of delivering vessels lent to. See Navy, State. Quarantine fees of officers of. The United States is liable for the fees of the health officers of a State in fumi- gating and disinfecting, in accordance with the laws of the State, a vessel brought into a port thereof in charge of United States officers as a prize, the vessel having been released by the prize commission- ers and no lien attached thereto. 7 ms., 1038. Reimbursement of, for expenditures. See Army, and Navy, State. Withholding payment from. See Cuaims, withholding. STATE, SECRETARY OF. Extradition cases, allowance by, of fees and costs in. Under the provisions of the act of August 3, 1882, which authorizes the Sec- retary of State to allow the payment of witness fees and costs of any DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 651] STATE, SECRETARY OF—Continued. Extradition cases, allowance by, of fees and costs in—Continued. nature in cases of extradition, allowances therefor by the Secretary of State are conclusive upon the accounting officers. 21 ms., 1323. See APPROPRIATIONS, State Department. STATIONERY. Supplies for the neostyle may be classified as. The term ‘‘stationery” is ordinarily applied to articles and materials used in writing, or in connection therewith, and supplies for the neostyle may be properly so classi- fied. 8 pub., 275. See PuBLIC PRINTING, blank books, and stationery. STATUTES, CONSTRUCTION OF. “And,” used disjunctively. It is clear that the use of the conjunction ‘‘and” in the provision, “for the * * * conviction of post-office burglars, robbers and highway mail robbers,” can not have the effect of requiring the three classes of criminals named to be taken collectively. 5 pub., 310. “Approve” and “authorize.” The words ‘‘approve” and ‘‘authorize” have different mean- ings. 4+ pub., 388. . Change in, to apply in future only. See Army, mileage where transportation and subsistence were furnished. Change in the language of a statute. A change in the language of a prior statute imports a change in its purpose. + pub., 362. See infra, intent, and words. Conference committee, provision inserted in a statute by. A provision inserted in an act in pursuance of an agreement by the conference committees of the two Houses of Congress is not thereby unconstitutional. 6 pub., 585. Congress, the power of one, to restrict another. It is a fundamental rule that one Congress can not restrict the action of its successors. 5 pub., 67. Contemporaneous, where in contravention of law. A practice of a department or office, no matter how long con- tinued, can not contravene the plain meaning of a statute. 5 pub., 444; 11 ms., 867; 12 ¢d., 961. The practice by the Commissioners of the District of Columbia of paying for additional clerk hire under a general provision for ‘‘expenses neces- sarily incident to the business’’ of the excise board is clearly wrong, and no matter how long continued a practice that is clearly wrong can not contravene the plain meaning of a statute; but a change of usage should generally be made only prospectively, and the payments therefor will not be disallowed, but in future such payments can not be made. 11 ms., 867; 14 id., 812, See ATTORNEYS, employment of, by heads of Departments. 652 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. STATUTES, CONSTRUCTION OF—Contined. Contemporaneous, where the statute is ambiguous. The practice of paying mileage to officers of the Army on change of station while on leave of absence, although the distance to the new station is less than the distance to the prior station, having existed for seven years, any change in the practice should relate to the future. 14 ms., 494. See Army, mileage on change of station. The contemporaneous, long-continued, and uniform practice of the Department of Justice and of the accounting officers in allowing a marshal only actual expenses and not mile- age in certain cases will, in a case of doubt, be treated as the true construction of the statute. 3 pub., 151. A contemporaneous construction by the head of a Department ofa statute of which the true construction is not free from doubt, and which has been followed in practice and acquiesced in by the accounting officers for a period of ten years, will not be disturbed. 4 pub., 479. It is only when the meaning of a statute is doubtful or ambig- uous that the contemporaneous construction of a statute by executive officers or the practice of a Department is entitled as such to great weight. 7 pub., 178. A doubt as to the meaning of a statute, in order to entitle a contemporaneous construction of the statute by executive officers or the practice of a Department to great weight, must be a reasonable doubt arising-upon reading all the provisions of the statute and of statutes ¢ part materia together. 7 pub., 178. See InpIAN AFFAIRS, Chippewas, distribution. Cost, actual, whatever is incident to, is included in. Where the Government was to pay the actual cost of coaling a vessel, it is able for the amount expended for the sub- sistence of the laborers, if the same was paid by the party supplying the coal, as much as for the amount of their wages. 2 pub., 163. The term actual cost in such an agreement includes all money actually paid out ora liability to pay it incurred in the execution of the agreement, but it does not include wear and tear of implements, etc., used in its performance. 2 pub., 163. Courts, in interpreting opinions of, reference to be made to facts. In the interpretation of general expressions used in an opinion of a court in construing a statute reference should always be made to the particular facts to which they are applied and upon which the decision is based, 8 pub., 912. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 653 STATUTES, CONSTRUCTION OF—Continued. Debates of Congress are inadmissible. Reference may be made to the proceedings of Congress for information concerning the exigencies of the case and the reason for the act, but they are inadmissible as bear- ing upon its construction. 6 pub., 913; 7 zd., 648; 17 ms., 594, 668. De minimis non curat lex. The maxim de minimis non curat lew is not applicable to an excess of a few miles in a charge by a marshal for mile- age, one mile being the unit for which mileage is author- ized. 5 pub., 473. ‘‘Descendants,” the term, includes collateral heirs. The word ‘‘ descendants,” as used in the act of March 3, 1893, includes collateral as well as lineal heirs in cases where there are no lineal heirs, and the words ‘‘not parties to the agreement aforesaid” relate to the scouts and soldiers themselves, and not to their beneficiaries claiming under them. 4 pub., 184. Description, error in. An error in stating the date at which an election was held, which was made in an appropriation for the pay of cer- tain persons for services as supervisors of election, is an error of description, and the identification of the election being free from doubt, the error is immaterial. 1 pub., 1. See APPROPRIATIONS, error. Direction to allow expenditures made; subsequent expenditures. See INTERNATIONAL BOUNDARY COMMISSION. Directory. See ADVERTISING, open market; and Orricrrs, oath of office. District of Columbia, relating to. See Rent, notice. “Duly sworn to.” See Census, oaths. Equitable considerations. The Comptroller of the Treasury is not authorized to bend the construction of the law so as to make it conform to con- siderations of equity, nor to supply supposed deficiencies in its provisions. It is his duty to declare what the law is without prejudice or favor. 6 pub., 171. Executive officers are not authorized to bend the construction of the law so as to make it conform to considerations of equity, nor to supply supposed deficiencies in its provi- sions. 8 pub., 159. 654 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. STATUTES, CONSTRUCTION OF—Continued. Estimates, effect of. The estimates submitted by heads of Departments are inadmis- sible for the purpose of showing the intention of a stat- ute. + pub., 363. The provisions in the act of March 2, 1899, making an appro- priation ‘‘ for continuing magnetic observations * * * in all parts of the United States, and for making mag- netic observations in other regions under the jurisdiction of the United States,” can not be controlled or modified by the provision in the estimates submitted to Congress by the Secretary of the Treasury ‘ for installation and maintenance of magnetic observatory.” 6 pub., 912. See APPROPRIATIONS, estimates. Exception, the more specific of two provisions operating as. See APPROPRIATIONS, specific provision. Exceptions, implied, are not to be extended unnecessarily. An exception made by implication is not to be extended beyond the necessity of its exercise. 4 pub., 336. Exceptions to general provisions. See APPROPRIATIONS, Navy Department, maintenance; and PUBLIC PRINTING, blank books. ‘Existing construction.” See AvupiTors, construction. Extension of a provision to an object not provided for. The extension of a provision in a statute to another object than that provided for is not authorized. 2 pub., 466. Fractions of a day may be considered. The general rule that the law does not recognize fractions of a day is merely a rule of convenience, and it does not apply where substantial justice will be promoted by distinguish- ing between two parts of a day. 6 pub., 350. See Army, travel pay; LIFE-SAVING SERVICE; OFFICERS, compensation; TRAVEL- ING EXPENSES, per diem in lieu of subsistence. “From” or ‘‘after’’ a particular day. Where an act is required to be done within a specified time ‘‘from” or ‘‘after” a particular day or the happening of a particular event, the day thus designated or on which the particular event happens is not included in comput- ing the time specified. 5 pub., 362; 18 ms., 379. General expressions used in opinions. General expressions used in an opinion of a court in the con- struction of a statute should always be interpreted in their relation to the particular facts to which they are applied. 8 pub., 288, DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 655 STATUTES, CONSTRUCTION OF—Continued. General provisions, full effect to be given to. General provisions in a statute are to be so construed as to include all cases to which their Janguage fairly applies. 1 pub., 347. Government, the, not bound by general statutes. It is a rule of construction that the sovereign is not bound by general statutes unless named therein. 7 pub., 676. ‘‘Hereafter,’’ where the word, is used; the provision takes effect at once. Under a provision in an act taking effect on its passage that an officer shall ‘‘ hereafter” be paid at the rate of $2,500 per annum, he is entitled to compensation at that rate from and after the date of the approval of the act, notwith- standing the appropriations contained therein do not become available until a later date. 1 pub., 328. The proviso found under the head of ‘‘ Mileage of officers” in the Army appropriation act, approved March 2, 1897, takes effect from the approval of the act, although the appropriations under this head, as well as that of ‘‘ Trans- portation of the Army,” etc., are not available until July 1, 1897. 3 pub., 478. Implications contrary to provisions are inadmissible. An implication contrary to another necessary implication is not admissible. + pub., 361. An implication contrary to an express provision in a statute is inadmissible. 6 pub., 369. Impossibilities are not required. The law does not require impossibilities, and where a com- pliance with the formal requirements of a statute is ren- dered impossible by the happening of a contingency, a substantial compliance therewith must be deemed a com- pliance with the requirements of the statute. 6 pub., 366. Incidents to objects provided for. See supra, cost; and APPROPRIATIONS, incidents. Inconvenience, the consideration of. Where the law is plain inconvenience can have no weight. 4 pub., 714. Intent, to be found in the language of the statute. The intent of the legislature must be presumed to be expressed by the language of the statute. 4 pub., 364; 5 zd., 380; 6 td., 913; 8 éd., 819. “May” and “shall.” See APPROPRIATIONS. 656 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. STATUTES, CONSTRUCTION OF—Continued. Means of executing an object, where specified, exclusive. Under the act of August 7, 1894, authorizing the Commission- ers of the District of Columbia to improve sidewalks upon application, accompanied by a deposit of one-half of the estimated cost of the work, they can not reimburse a person who lays a sidewalk on his own account for any part of the expenses so incurred. 2 pub., 363. See APPROPRIATIONS, means. Names of things, changing, does not change their substance. The legal essence of things can not be changed by merely changing their names. 8 pub., 280. Object not provided for. See supra, extension; and APPROPRIATIONS. Object of a statute, effect to be given to. See supra, effect. Obsolete; effect of repeal of prior acts. See INTERNAL REVENUE, redemption. Omission from a later statute of a provision in a prior statute. The appropriation for the survey of public lands for the fiscal year 1895 providing simply ‘‘ for surveys,” and not ‘‘ for surveys and resurveys” as in former years, is not avail- able for the payment of so much of the work under a contract as involves resurveys. 1 pub., 515. The restrictive clause—‘‘ exclusive of parlor-car and sleeping- car fare”’—which was attached to the provision for trans- portation of officers of the Army traveling without troops for 1897 and for several prior fiscal years not having been reenacted in the appropriation for 1898, the latter appropriation is not subject thereto. + pub., 360; 13 ms., 749. The words ‘‘and commissions,” as used in the act of March 8, 1891, which provides that ‘‘after the payment of inci- dental expenses and commissions” the proceeds of sale of custom-house property in New York City shall be cov- ered into the Treasury, are redundant, and no implication of an intention to exclude the payment of commissions arises from their omission from a subsequent act on the same subject. 5 pub., 573. Permanent legislation contained in appropriation acts. See APPROPRIATIONS, permanent. Practice of a Department. See supra, contemporaneous. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 657 STATUTES, CONSTRUCTION OF—Continued. Provision, effect to be given to every. Of two constructions of a statute, that one should be adopted which will give effect to every provision in the statute. 5 pub., 697. See supra, effect; and injra, words. Provisos in appropriation acts. See APPROPRIATIONS, light-houses, and permanent. _Provisos, the office of. The office of a proviso is to except something from a preceding enactinent, to take special cases out of the general enact- * ment, or to restrain its generality; and its operation is confined to the enacting clause to which it is attached, or in connection with which it is used, and is not to be extended to a subsequent similar provision to which it does not refer. 4 pub., 83. Purpose of a statute, effect to be given to. It is a well-established rule of statutory construction that if the purpose of the legislature can be drawn from the whole act, effect must be given to that purpose, and that it should not be defeated by adhering too rigidly to the mere letter cf the statute or to technical rules of con- struction. 2 pub., 209. Reason of the law, where it fails. When the reason of the law fails, the law itself fails. 1 pub., 125; 4 id7., 431. Redundant words, the omission of. See supra, omission. Repeal by implication, presumption against. It is to be presumed that every statute passed by the same legis- lature is framed in contemplation of preexisting statutes on the same subject, and that it is not intended to abro- gate the provisions of prior statutes, unless such inten- tion is clearly manifested, and then to no greater extent than is so manifested. 5 pub., 611; 7 ¢d., 181, 826. Repeal by implication, where in irreconcilable conflict. Where an affirmative statute is in unavoidable and irreconcil- able conflict with a prior statute, or is intended as a sub- stitute therefor, the subsequent statute, being the latest expression of the legislative will, must be construed to repeal or supersede the prior statute. 5 pub., 611; 7 7d., 181, 826. See ADVERTISING, proposals; ISTHMIAN COMMISSION; PosTAL SERVICE, commis- sions; and WAR DEPARTMENT, commission. 7347—02——42 658 DIGESY OF DECISIONS OF COMPTROLLER OF THE TREASURY. STATUTES, CONSTRUCTION OF—Continued. Retroactive, not to be construed to be, unless free from doubt. It is a general rule that acts will not be so construed as to make them operate retrospectively unless the lawmak- ing power has explicitly declared its intention that they should so operate, or unless such intention appears by necessary implication from the nature and words of the act so clearly as to leave no room for reasonable doubt upon the subject. + pub., 692; 8 ms., 211. See Army, burial expenses of officers; pay, longevity, and travel pay; and DEPARTMENTS, EXECUTIVE, books. Retrospective and prospective operation of. See Army, travel pay. Revised Statutes, provisions in, to be read into later statutes. The provisions of the Revised Statutes are permanent legisla- tion, and in considering a subsequent statute it is to be read as if it actuaJly contained those provisions, so far as they are applicable thereto, unless the terms of the stat- ute clearly indicate a contrary intention or are repugnant thereto. 7 pub., 714. “Shall” and “ may.” See APPROPRIATIONS, ‘‘may.”’ Specific provision operating as.an exception. Where a general and a more specific provision relating to the same subject, either in the same act or in separate acts, are in apparent conflict, the more specific provision is to be construed to operate as an exception to the more gen- eral provision. 7 pub., 180. See ADVERTISING, proposals; and APPROPRIATIONS, specfic provision, Specific provision, the more, of two, exclusive. Where there are two provisions of law relating to the same sub- ject which are conflicting, the more specific provision is exclusive. 6 pub., 719, 960; 8 ¢d., 285; 18 ms., 155, 841; 20 #d., T0B, 902. See APPROPRIATIONS, specific provision; AUDITORS, accounts for hospitals, and accounts for judgments; Navy, pay of rear-admirals; and PUBLIC pRINT- ING, blank books. Specific sum, authority to allow a, is mandatory. The act of July 7, 1898, authorizing the accounting officers to allow and credit certain officers with specified sums, although permissive in form, is in fact mandatory, and leaves said officers no discretion in the matter of its exe- eution. 5 pub., 189. See APPROPRIATIONS, specific sum. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 659. STATUTES, CONSTRUCTION OF—Continued. Strict, the rule of, does not require literal interpretation. The rule of strict construction, even in respect to penal statutes, does not require a literal interpretation of the words of the statute. 5 pub., 896. Substitute, later provision operating as. It having been provided by the act of June 11, 1896, that after June 30, 1897, no money appropriated for charitable purposes in the District of Columbia shall be paid to any institution or society which is under sectarian ‘or ecclesiastical control, and this provision having been reenacted by the act of March 3, 1897, except that the date at which the prohibition should take effect was fixed at June 30, 1898, the later provision must be construed as a substitute for the former; and there- fore the money appropriated for the Board of Children’s Guardians for the fiscal year ending June 30, 1898, may be expended for the maintenance of its wards in institutions under sectarian or ecclesias- tical control. 4 ms., 928. See supra, sectarian institutions. Suspension of a statute by an executive officer. See INTERNAL REVENUE, statute; and Navy, pay, three months’ Suspension of a statute, where authorized, effect of, upon prior laws. The suspension by the Secretary of War, under statutory authority, of certain provisions in a statute, leaves in force prior laws which had been moditied by the provi- sions suspended. 5 pub., 259. Taxation, where doubtful, to be construed in favor of the taxpayer. Where it is doubtful which of two rates of taxation is imposed . by a@ provision in a statute, that construction is to be adopted which is most favorable to the taxpayer. 6 pub., 839; 20 ms., 34. Time of taking effect. The provision in the naval appropriation act of March 2, 1895, that ‘‘any assistant professor at the Naval Academy who has served as such for five years shall have the title and pay of a professor,” takes effect from and after March 2, 1895, and not only from July 1, 1895, the beginning of the fiscal year for which the appropriations therein contained are made. 1 pub., 484. The proviso found under the head of ‘‘ Mileage of officers” in the Army appropriation act, approved March 2, 1897, takes effect from the approval of the act, although the appropriations under this head, as well as that of ‘‘Trans- portation of the Army,” etc., are not available until July 1, 1897. 3 pub., 473. See supra, hereafter. 660 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. STATUTES, CONSTRUCTION OF—Continued. Time of taking effect, actual time of day when approved. See INTERNAL REVENUE, beer stamps. Time of taking effect where time is required to put into operation. An act changing the organization of the Army, which requires time to carry it into effect, does not alter the status or rights of individuals until it is put into operation; and lieutenants detailed as regimental adjutants or quarter- masters prior to March 2, 1899, who continue to serve as such subsequently thereto, are entitled to the pay provided by section 1261, Revised Statutes, for adjutants and regi- meutal quartermasters, until relieved from such duty, notwithstanding that the act of March 2, 1899, makes other provision therefor. 5 pub., 761, 516. Time specified “from” or ‘‘after’’ a particular day. See supra, from, Unconstitutional statutes, action of the Comptroller under. Under section 8 of the act of July 31, 1894, requiring the Comptroller of the Treasury to approve, disapprove, or modify decisions by the Auditors making an original construction or modifying an existing construction of statutes, the Comptroller is authorized to disapprove the Auditor's construction allowing payment from an appro- priation made by Congress when he is convinced tbat the object for which the appropriation is made is one for the accomplishment of which the Constitution does not warrant the Congress in applying the public money. 2 pub., 98. Onconstitutional statutes, effect of, upon executive officers. When a law transcends the constitution it is not binding, because it is in conflict therewith, and the Constitution and not the act must prevail and be followed by execu- tive officers as well as by the courts, and in fact by all individuals. 2 pub., 103. “Wagons” includes carriages. See APPROPRIATIONS, Navy Department Waiver of a provision in. See Navy, pay, three months’. Words used in statutes, effect to be given to all. Rules of construction require that a statute should be so con- strued if possible as to give its appropriate effect to every clause, section, and word, and to the object designed. 8 pub., 285, 820; 5 zd., 71. See supra, provision. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 661 STATUTES, CONSTRUCTION OF—Continued. Words used in statutes, to be limited to the subject-matter. It is a principle of law that general words in the body of an act are to be limited to the subject-matter of the law, and not extended to include objects within their letter, but which presumably were not in the mind of the legislature. 5 pub., 528. Words, where redundant. See supra, omission. SUBROGATION. See INTERNAL REVENUE, sureties. SUPPLIES. Improper use of. ~ See Accounts; ADVERTISING, proposals; APPROPRIATIONS, light-houses; Mis- CELLANEOUS RECEIPTS, sales, SURETIES. Contracts, completion of work by. See Contracts, sureties. Liability of. See OFFICERS, bonds. Refundment of tax to. See INTERNAL REVENUE, sureties. SURPLUS FUND. See Appropriations, balances, permanent, and surplus. TELEGRAPHING. Bond-aided lines, use of. It is the discretion of the head of a Department to determine whether mes- sages of his Department shall be transmitted over bond-aided or other lines. 3 ms., 62. Bond-aided lines, where not used. Where no directions are given that the bond-aided telegraph line be used in the transmission of a message and no proof is furnished that such line was actually used, the telegraph company first receiving the message is entitled to payment. 2 pub., 413; 16 ms., 1037. See infra, subsidized lines, Confidential telegrams. See Accounts, telegrams; and DrpARTMENTS, HEADS OF, certificate. Department of Justice, of. See DEPARTMENTS, EXECUTIVE, telegrams. Leaves of absence, pertaining to. Telegrams making application for leaves of absence, or exten- sion of leave, or of inquiry whether leave has been granted, or the replies made thereto by telegraph, are not public dispatches and payment therefor isnotauthorized. 6 pub., 422; 13 ms., 276. The cost of telegrams relating to leave of absence of an assistant district attorney is not an office expense of the district attorney; but even if it were, the accounting officers 662 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. TELEGRAPHING—Continued. Leaves of absence, pertaining to—Continued. would not be authorized to allow it unless it was approved hy the Attorney-General. 6 pub., 536. The granting of a leave of absence and the transmission of an application therefor where directed to be done by the head of the Department are official acts, and the use of the telegraph therefor is a use for offi- cial business and where approved by the head of the Department the cost thereof is a proper expense of the Department. 13 ms., 729. Nonaided lines paralleled by aided lines. Where a telegram is delivered to a telegraph company operating nonaided lines which are paralleled by aided lines fora portion of the distance, the Government may direct transmission over the aided lines; but if such direction is not given the company may exercise its own option, and in the absence of countervailing evidence it is to be presumed that transmission has been wholly over the lines of the company receiving the telegram. 3ms., 14. See id., 670. Private business, where certified as on official. A telegraph company is entitled to payment for the transmission of telegrams certified by Government officers to be on official business ;where in fact they are on private business. 12ms., 515; 19 id., 339. Public moneys, for advance of, where not authorized. The expenses of telegraphing an advance of public money to one not authorized by the provisions of section 3648, Revised Statutes, to receive advances of public money, is not a proper charge against the Government. 1 pub., 455. Rates for, in excess of those prescribed. A special assistant attorney retained by the Attorney-General to prosecute in court cases under the law to regulate com- merce can not be allowed credit for payments made for telegrams sent on official business in excess of the rates prescribed by the Postmaster-General for all telegraph- ing on behalf of the Government. 1 pub.,211; 6ms., 911. Retransmission of telegrams. See APPROPRIATIONS, Justice, Department of. Service over several lines. Where telegrams are delivered to and accepted by a telegraph company for transmission over its own line and the lines of other companies, an implied contract is thereby made for the entire service, and such company is entitled to payment therefor. 1 ms., 775. Subsidized lines, leased lines operated by. An agreement by a telegraph company which has accepted the requirements of the act of July 24, 1866, relating to the construction of telegraph lines over the public domain, hy which it obtains control and operates the lines of another company in consideration of payment to such DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 663 TELEGRAPHING—Continued. Subsidized lines, leased lines operated by—Continued. company of a percentage on its stock, operates as a lease of the lines of such company, and in the transmission of Government messages such lines are to be treated as a part of the general system of the company operating them. + pub., 356; 12 ms., 333. Subsidized lines, where partly over. For a telegraph message which is sent partly over subsidized lines and partly over lines not subsidized payment is authorized at rates fixed by the Postmaster-General for transmission over the subsidized lines and at commercial rates for transmission over the lines not subsidized. 5 pub., 150. TELEPHONES AND TELEPHONING. Approval by, where required to be in writing. See MarsHALs, complaint. Contracts for payments for use of, in excess of legal rates. See Contracts, contravention. Prepayment for rent of. See PuBLIC MONEYS, prepayments. Trunk lines with subexchanges having separate wires. In a telephone installation, consisting of four trunk lines run- ning from the main exchange of the Chesapeake and Poto- mac Telephone Company, in the District of Columbia, to a switch board in the Government Printing Office, and of thirty-nine wires running from the switch board to thirty-nine separate stations, there are ‘‘four or more” telephones on a wire, within the meaning of the act of June 30, 1898; and the maximum charge which the com- pany is authorized to make or receive for the use of the telephones, including the wires, is $25 each per annum. 5 pub., 153; 7 ms., 656. In the case of a private telephone line from one station to another in the District of Columbia via the central ex- change of the telephone company, but not connected with any other line, and having a telephone at each station, there are two telephones on a wire, within the meaning of the act of June 30, 1898. 5 pub., 343. Witnesses, summons by. See MARSHALS, witnesses. TENNESSEE CENTENNIAL EXPOSITION. See Appropriations; and Army, subsistence while detailed. 664 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. TERRITORIAL GOVERNMENTS. Mileage of members of the legislature. A successful contestant for a seat in a Territorial legislature is entitled to pay from the date when, according to the decision of that body, be was entitled to the seat, which is ordinarily the date upon which that legislature met. 1 pub., 245. A member of a legislative assembly unseated in a contest ceases to be amember from that time and is not entitled to mileage in returning to his home. 1 pub.. 245. Members of a Territorial legislature entitled to ‘four dollars for each and every twenty miles traveled” in going to and returning from its sessions should be paid a propor- tionate amount for fractions less than twenty miles. 1 pub., 245. Members of a Territorial legislature are entitled to mileage by the route which was, under the conditions existing at the time they were required to travel, the ‘‘ nearest usually traveled route.” 1 pub., 209. Per diem compensation of members of the legislature. The members of a Territorial legislature are entitled to their per diem compensation only from the date upon which they took the oath of office. 1 pub., 247. Printing message and exhibits. Under an order of the Territorial legislature for the printing of the governor’s message, ‘‘ together with all the exhibits thereto attached,” the printer is not entitled to payment for the extra cost of binding each exhibit separately. 1 pub., 255; 9 ms., 168. Secretaries of. The secretary of a Territory required to administer the oath of office to members-elect of the legislature has no right to refuse to act, even though he believes the person ineligi- ble, under the laws of the Territory, to hold the office. 1 pub., 247. The secretary of the Territory, in disbursing the appropriation for the expenses of the constitutional convention of Utah, is authorized to pay the officers and employees such compensation as may be fixed by the convention, upon the certificate of the president and secretary thereof. 1 pub., 208. The secretary of the Territory of New Mexico is entitled to the fees fixed by the Territorial legislature under the act of June 19, 1878, for making certified cupies of public documents which he was directed to make by the legislative assembly. 9 ms., 366. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 665 TIME. Computation of. See Accounts, revision of; Army bounty, veteran, computation; and Navy, pay, three months. TRANS-MISSISSIPPI] AND INTERNATIONAL EXPOSITION. Transportation of Government exhibits. The provision in the act of June 10, 1898, for the transportation of Govern- ment exhibits at the Trans-Mississippi and International Exposition “to Omaha and from Omaha to Washington,’’ does not limit such transportation from Omaha to Washington only. 6 ms., 513. See APPROPRIATIONS, object not provided for. TRANSPORTATION. Agreements for, in excess of regular rates. Officers of the Government are not authorized to make agreements for trans- portation at rates in excess of those specified in regular tariffs after all proper deductions have been made. 16 ms., 1025; 8 pub., 426. An agreement in excess of legal rates for transportation for the Government is not valid. 8 pub., 334. Agreements to equalize rates. Agreements by nonland-grant railroads to equalize rates with land-grant routes do not apply to routes which are unavailable to the public. 16 ms., 1352. Baggage of officers of the Army and soldiers, free transportation o.. To entitle the Government to free transportation of the personal effects of officers of the Army and soldiers as baggage, in the absence of a specific agreement, their personal effects must be offered and accepted as such. 6ms., 77. Baggage of officers of the Army and soldiers shipped as freight. An agreement by a railroad company to transport free 150 pounds of baggage for each officer of the Army or soldier carried does not authorize the shipment of the baggage with other property as freight and deducting the estimated weight thereof from the bill of lading. 6 ms., 77. Baggage of soldiers, determination of weight of. See ARMY, transportation. Bids for, acceptance of those most advantageous to appropriations. Of bids for transportation, including bids by bond-aided railroad companies, that bid may be accepted which is most advantageous to the appro- priation to be used. 21 ms., 7. Bills of lading to specify through transportation. See infra, through rates. Bridge charges. No greater allowance can be made for transportation over a bridge built under an act restricting charges for transportation over bridges cross- ing navigable streams than the rate per mile paid for their transpor- tation over the railroads or public highways leading to the bridge. 14 ms.; 163; 7 pub., 873, 890; 15 ms., 962; 17 id., 590. 666 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. TRANSPORTATION—Continued. Bridge charges; amounts actually paid to the bridge companies. In determining the bridge charge included in a charge made by a railroad company for transportation over its line, includ- ing a bridge over a navigable stream which is subject to the provision in the act authorizing the construction of the bridge, that ‘* no higher charge shall be made for the transportation over the same of the mails, the troops and munitions of war of the United States than the rate per mile paid for their transportation over the railroads * * * jeading to the said bridge,” the amount actually paid to the bridge company for the particular transporta- tion, or directly or indirectly allowed therefor, must be regarded as the bridge charge. ‘7 pub., 751. Bridge charges; average rate from the initial point. In determining the bridge charge included by a railroad com- pany in its charge for transportation over its line, includ- ing a bridge over a navigable stream which is subject to the provision in the act authorizing the construction of the bridge, that ‘‘ no higher charge shall be made for the transmission over the same of the mails, the troops and munitions of war of the United States than the rate per mile paid for their transportation over the railroads * * * Jeading to the said bridge,” the average rate per mile charged by the railroads from the initial point of transportation to the beginning of the bridge proper, including the approaches to the bridge, must be regarded as the rate per mile paid for transportation over the rail- roads leading to the bridge. Where the charge for transportation over the bridge and its approaches is not apportioned between the bridge and its approaches the charge must be apportioned according to their relative lengths. 8 pub., 62. Bridge charges; distance for which made. The distance for which an allowance for transportation over a bridge built under the provisions of an act restricting charges for transportation over bridges crossing navigable streams can he made depends upon the length of the bridge. 14 ms., 163; 17 id., 53; 7 pub., 873, 882, 890. Bridge charges for agents and employees. See infra, troops. Bridge charges; land-grant deductions from. Where a separate charge is made for transportation over a bridge which was built under an act restricting charges for transportation over bridges crossing navigable streams, no deduction therefrom for land- grant aid should be made; but the allowance for the bridge should not exceed that authorized by law. 15 ms., 962. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 667 TRANSPORTATION—Continued. Bridge charges on baggage of officers of the Army. See ARMy, baggage. Bridge charges on property other than munitions of war. The restriction imposed upon charges for transporting ‘munitions of war” over bridges built under special acts of Congress does not apply to property of the civil departments of the Government shipped through the Quartermaster’s department, unless such property is to be used in aid of military operations. 17ms., 1498. Bridge charges; short lines connected with the bridge. Under ‘‘An act authorizing the construction of a bridge across the Arkansas River, at Little Rock, Ark.,” of May 381, 1872, providing that ‘‘no higher charge shall be made for the transmission over the same of the mails, troops, and munitions of war of the United States than the rate paid for other transportation over the railroads or public highways leading to said bridge,” the fact that it ix neces- sary in utilizing such bridge to construct about a thou- sand feet of railroad at either end of the bridge, which is used by the railroads leading to the bridge, does not cre- ate such a condition as justifies the conclusion that these roads do not lead to the bridge. Under the above phrase- ology the United States can not be compelled to pay, for transporting mails, troops, and munitions of war, any sum for the use of the bridge in question when the rail- road leading to it is a free land-grant road. On the other band, when the transportation is over a cash road leading to the bridge, the rate paid-must be that paid the cash road by the United States. 2 pub., 618. Materials transported in connection with river and harbor improvements, although such improvements are con- ducted under the supervision of the Engineer Corps of the United States Army, are not ordinarily munitions of war, and consequently, when not munitions of war, are not governed by the above-quoted section. 2 pub., 618. Where, however, the bridge, constructed under a charter providing that ‘‘no higher charge shall be made for the transmission over the same of the mails, troops, and munitions of war of the United States than the rates paid for other transportation over the railroads or public higb- ways leading tothe bridge,” becomes a part of a land-grant road which is required by its charter to transport at its cost, charge, and expense ‘‘ the property or troops of the United States,” such river and harbor material must be carried free across such bridge. 2 pub., 618. 668 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. TRANSPORTATION—Continued. Bridge charges to be deducted before earnings are divided. In determining the proper division of earnings between the aided and non- aided portions of a railroad the bridge charge should he first deducted. 17 ms., 646. Bridge charges, where none are included in the rate. Where there are no bridge charges included in the rate charged by a railroad company for transportation, no deduction should be made on account of bridges before making deductions on account of land grants. 8 pub., 334; 20 ms., 363. Competing routes, deductions from rates over. Where, among competing roads, there are several routes between the same terminal points, the lowest rate offered by any of such routes after making all proper deductions is available for any of the other routes without further deduction. 17 ms., 263; 7 pub., 759; 20 ms., 1206. A request having been made for through transportation on which there was a notation that the carriers had agreed to accept for the service the lowest net cash amount that would have been earned had the trans- portation been furnished by competing land-grant roads, and a through rate having been made by a combination of local rates via a route by which through tickets were not sold, such rate is subject to the deductions made from the rate of the competing land-grant roads. 20 ms., 81. Contract, where requests are accepted. See infra, requests for, where accepted. Damages to property improperly loaded. See Rartroabs, liability. Division of through rates. In the division of through passenger rates, a railroad company can not be allowed a rate in excess of the regular rate for transportation over one portion of its line by diminishing the rate over another portion. 1B ms., 527. Although the Government is not concerned in the division of a through net rate between several railroad companies furnishing through trans- portation, yet where settlement is made with one of the companies, in the absence of an agreement with the other companies, such com- pany will not be allowed more than its proportion of the through rate, less the proper deductions. 17 ms., 263; 7 pub., 759; 20 ms., 1206. Indebted railroads, equalization of rates with. In the absence of an agreement, where upon request a railroad company has furnished transportation over its own lines, it is under no obligation to accept settlement on the basis of net rates obtained by making deductions for a competing or parallel indebted railroad. 21 ms., 1133. Indirect route, where not specified. Where transportation was requested between places specified ‘‘by a first- class limited through ticket”’ and transportation was furnished by an indirect route, the railroad company is not entitled to payment for the greater distance. 16 ms., 911. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 669 TRANSPORTATION—Continued. Intermediate point, delivery at. A contract having been made for transportation at specified rates to a termi- nal point, and upon the request of the Government delivery having been made at an intermediate point, without additional expense, the carrier is not entitled to higher rates than those specified. 11ms., 855. Joint Traffic Association, rates established by. The Joint Traffic Association having been dissolved, tariff rates for transpor- tation for the Government. established by that association must remain in force until the railroad companies it represented shall annul its agreements. 9 ms., 11, 290. The publication of circular No. 26 of the Joint Traffic Association put the rates therein specified in operation and they will remain in operation until formally withdrawn by the individual companies which com- posed the association or by their authorized representatives. 13 ms., 310. Joint Traffic Association, rates specified in circular No. 26. The rates specified in circular No. 26 of the Joint Traffic Association did not go into effect by its own operation, and as they were not accepted by the Government they had no force. 13 ms., 1086. Joint Traffic Association, where furnished by. The illegality of the association known as the Joint Traffic Association does not affect the right of the (;overnment to avail itself of transporta- tion furnished thereby at rates less than those charged the general public. 7ms., 911; 11 id., 351. i Joint Traffic Association, withdrawal of rates fixed by. Circular No. 9 of the Central Freight Association was a notification of the withdrawal of the freight rates established by the Joint Traffic Asso- ciation over the railroads represented in the former association, to take effect January 1, 1899. 13 ms., 310. Liability, where limited. Where a tariff of a railroad company provides for a first-class rate for transportation of household effects where the liability of the company for loss or damage is limited, and for one and one-half times first-class rates where such lia- bility is not limited, the company is entitled to first-class rates only for such articles where shipped at owner’s risk in case the tariff provides for lower rates on such ship- ments. 8 pub., 658; 18 ms., 487; 20 /d., 61. Lost property, liability of carrier for. A transportation company is not liable for property alleged to have been lost in transit where the property was delivered to an officer of the Gov- ernment and the loss was not discovered until several days after delivery. 20 ms., 1002. Notations on bills of lading. The notation on a bill of lading, ‘‘settlement to be made on the basis of the longest land-grant mileage,’’? must be construed to mean the longest land-grant mileage by an available route. 21 ms., 376. 670 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. TRANSPORTATION—Continued. Orders for, officers furnished, not to travel over other routes. An officer furnished with ‘‘ transportation orders” which assure him carriage by the ordinary route of travel is not at liberty to select some other route, for his own conven- jience, and then claim reimbursement of cost of travel. 2 pub., +72. Orders for, payment for transportation furnished in accordance. Whenever a “‘ transportation order” has been issued by a proper officer of the Government in the transaction of public business and transportation has been furnished thereon, the United States is legally bound to pay for the same, in accordance with the reasonable interpretation of said “order.” 2 pub., 405. Orders for, to be understood to call for ‘‘ limited ”’ tickets. The well-understood usage prevailing among railroad companies in the United States is that they issue “‘ limited” tickets to ordinary travelers, unless ‘‘ unlimited” tickets are especially called for. In recognition of this usage, the ‘* transportation orders” issued by the several officers of the Government will be held to call for ‘‘ limited ” tickets only, except in cases where some other kind of tickets is specially demanded. 2 pub., 405. See infra, requests. Owner’s risk, where shipment is made at. See supra, liability. Parlor car, where use of, was not authorized. Where a request for transportation for forty officers of the Army from Jersey City, N.J., to Middletown, Pa., was issue and transportation, including the use of a parlor ear, was furnished, and the officers, after arriving at Middletown, remained in the car over night, the use of the car over night was not in pursurance of any agreement or request by competent authority, and payment therefor is unauthor- ized. 15 ms., 266, 423. Party-rate tickets for theatrical companies. Where a common carrier engaged in interstate-commerce busi- ness publicly offers ‘‘ party-rate” tickets to theatrical and other specified associations at reduced rates, such tickets and rates are legally available for the general public, and therefore for the Government as part of the general public. To refuse such tickets and rates to the general public would be an illegal discrimination under the interstate-commerce law. 6 pub., 625. See RarLroaps, land-grant. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 671 TRANSPORTATION—Continued. Party rates, where party-rate tickets were available. Where first-class transportation for ten men was requested, without specifying the kind of tickets desired, between points for which party-rate tickets were available, party-rate tickets should have been furnished and the transportation company is not entitled to higher rates. 21 ms., 96. Party rates, where the request called for ‘‘ first-class limited” tickets. Where a request for transportation of 28 enlisted men called for ‘* first-class limited” tickets, and no attempt was made to obtain party-rate tickets in the manner prescribed by the regulations of the railroad company, the company is entitled to the rate agreed upon for transportation of that class, notwithstanding that the company issues excur- sion party-rate tickets to theatrical companies and others upon special application. 7 pub., 239. Party rates, where the request called for transportation of 10 men. Where a transportation request for the transportation of 10 men was made by the Government in good faith upon a railroad company which furnishes special rates for a party of 10 or more, but only 7 men presented them- selves for and actually received transportation, payment in excess of the special rates for a party of 10 or more is not authorized; but where a transportation request for only 7 men was made, the Government is not entitled to the special party rates for a party of LO or more. 6 pub., 635. Where a railroad company is requested to furnish transporta- tion for 10 or more men, without specifying the class of transportation desired, it is to be understood as a request for transportation of the first class at the lowest rates available to the public, including special rates for a party of 10 or more. 7 pub., 685; 21 ms., 96. Party rates, where the request did not specify the class. Where a railroad company is requested to furnish transporta- tion for 10 or more men, without specification of the class of transportation desired, such request is to be understood as a request for transportation of the first class at the lowest rates available to the public, including special rates for a party of 10 or more between points between which party rates are so available. 8 pub., 421. Passengers, of, by water, when completed. The transportation of passengers by water is not completed until they are placed on land at their destination. ‘7 pub., 350. 672 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. TRANSPORTATION—Continued. Rate, allowance on revision at increased. See Accounts, revision. Rates for transportation, where conflicting. Where the rate specified for the transportation of a particular article by Transcontinental Association is lower than the class rate fixed by the Western Classification Committee, the lower rate must govern. 21 ms., 57. Rates, reduced, between terminal points. Where a railroad company has agreed to furnish transportation to the Government between specified terminal points at less than its regular rates, it is not required to furnish transportation between intermediate points at like rates. 7 pub., 673. Remains of a deceased ex soldier or sailor. There is no law authorizing the payment of expenses of trans- porting the remains of a deceased ex soldier or sailor who dies while away from his home for the purpose of having an artificial limb fitted. 3 pub., 464. Requests for, by whom to be issued. Officers of the Army connected with the Board of Ordnance and Fortification when traveling on duty should be fur- nished with transportation in kind by the Quartermaster’s department in accordance with War Department Circu- lar No. 8 of 1897, but whether the ‘‘requests” for trans- portation addressed to che railroad companies should be issued by officers of the Quartermaster’s department exclusively is to be determined by the Secretary of War. 3 pub., 590. Requests for, change in notations on, after transportation. Where the fare to be paid for the transportation of a soldier has been noted on a transportation request, which bas been accepted by the railroad company, an increase of the amount so noted, after the transportation has been furnished, will not authorize the payment of the higher fare. 7 pub., 319; 21 ms., 150. Requests for, issued after transportation has been furnished. The issue of a request for the transportation of a soldier while he was on sick furlough, after the transportation had been furnished and paid for by the soldier, and the refundment by the railroad company to the soldier of the amount paid by him therefor, does not create a legal claim against the United States. 7 pub., 76. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 6738 TRANSPORTATION—Continued. Requests for, issued by the Engineer’s Department. The requirement in the act of March 15, 1898, that transportation requests shall be furnished by the Quartermaster’s department has reference to transportation of the Army, and it does not apply to transportation of officers traveling on civilduty. Transportation requests issued by the Engineer department for the transportation of its officers travel- ing on duty in connection with river and harbor improvements and fortifications are valid and payment may be made for transportation furnished in pursuance thereof. 7 ms., 264. Requests for, notations on, to be taken as the agreement. In the absence of any evidence to the contrary, the transpor- tation request issued by the Government for specified transportation, with the notations thereon, is to be taken as the agreement between the parties. 6 pub., 644. See supra, orders, and infra, through rates. Request for, to specify through transportation. See infra, through rates. Requests for, where accepted and transportation furnished. A request upon a railroad company for transportation over its road, eithe: by a transportation request or by a memo- randum bill of lading, when accepted and transportation is furnished thereon, constitutes a contract for such transportation in accordance with the rates in effect at the time, regardless of the ultimate terminal points in contemplation, unless through transportation is actually furnished on a series of transportation requests or mem- orandum bills of lading, or the carriers agree to accept through rates for the service. 8 pub., 421. Requests for, where improperly used. A railroad company is entitled to compensation for tickets issued upon requests therefor, notwithstanding that an improper use was made thereof by the agents of the Government. 1 ms., 251. Railroad companies which furnished transportation, upon trans- portation requests issued by the War Department, bear- ing the lithographed signature of the Quartermaster- General and fraudulently countersigned and delivered by a former officer of the Army, to whose custody they had been confided, to persons who were not entitled to trans- portation at the expense of the Government are entitled to payment for the transportation so furnished by them in good faith without negligence. 6 pub., 936; 14ms., 7. Requests for, where the class was not specified. See supra, party rates, 7347—02—_48 674 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. TRANSPORTATION—Continued. Route specified, although not the most economical. A railroad company which furnishes transportation by a route specified on the transportation request is entitled to the regular rate therefor, less any legal deductions for transportation over land-grant roads, not- withstanding that a more economical route was available. 15 ms., 527. Route specified, departure from. Transportation having been requested by a specified route over a land-grant railroad, the railroad company is not entitled to a greater fare than that pertaining to such route for furnishing transportation by a dif- ferent route. 21 ms., 256. Tkousand-mile book, purchase of. Reimbursement is authorized of the cost of a ‘‘ thousand-mile book”’ entitling the holder to transportation aggregating 1,000 miles, not to exceed the cost to the public for like transportation of the transportation actually furnished thereon. 16 ms., 1407. Through rates on compliance with conditions. The Government is entitled to the benefit of through rates when its officers or employees performing the travel, on ‘‘re- quests” or otherwise, comply with all the reasonable con- ditions pertaining to through rates imposed upon ordinary travelers, and not otherwise. 2 pub., 538. See RAILROADS, bond-aided, through rates. Through rates, where through transportation is specified. To entitle the Government to through rates for transportation between terminal points, through transportation should be specified on the request or bill of lading. 8 pub., 426; 21 ms., 1091, 1195. Through service and through rates. See RaiLRoabs, land-grant, separate. Through, where furnished. See supra, requests for, where accepted. Transfer charges. See Rariroaps, land-grant. “Troops,” the term includes agents and employees. The term ‘‘troops’’ as used in the provision in acts authorizing the construc- tion of bridges, that no higher charge shall be made for the transpor- tation over the same ‘‘of the mails, the troops, and munitions of war of the United States’’ than the rate per mile paid for their transpor- tation over the railroads leading to the bridge, includes the agents and civilian employees of the Army. 14 ms., 163; 7 pub., 873. See Army, baggage; and REVENUE-CUTTER SERVICE, troops, Weight specified in a bill cf lading, increase of. An increase in the weight specified in the original bill of lading of articles shipped is notauthorized unlessit is clearly established that the weight so specified was erroneous, 21 ms., 57; 19 id., 222. TRAVEL PAY. See Army, DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 675 TRAVELING EXPENSES. Actual, only, authorized. See infra, commutation of. Actual, restriction to, only applicable to officers and employees. The members of a commission, composed of members of the National Academy of Sciences and appointed by the presi- dent thereof, while engaged in preparing for the Academy a report on forested lands at the request and for the assistance of the Secretary of the Interior under the authority of the act of June 11, 1896, are not “holding employment or appointment under the United States” within the meaning of the act of June 16, 1874, limiting persons so situated to actual traveling expenses. 3pub., 6. Appointment, for travel performed before acceptance of. A paymaster’s clerk in the Navy is not entitled to traveling expenses in going to his vessel hefore accepting appoint- ment and taking the oath of office. 6 pub., 178. See fufra, oath of office, and place of service. Approval by head of department of fees paid to a steward. Where the Secretary of the Navy has approved an amount claimed as actually expended for stewards’ fees by a naval officer traveling abroad under orders, it must be treated as conclusive, under the provisions of the act of August 5, 1882, it being the practice to allow officers of the Government reimbursement for such expenditures as a necessary expense of travel abroad. 8 pub., 121; 16 ms., 70. See infra, gratuities; and DEPARTMENTS, HEADS OF, discretion. Approval of, subsequent to travel. See infra, leave of absence, while on. Commutation of, an allowance in the nature of. The act of March 3, 1875, which provides that ‘‘only actual traveling expenses shall be allowed to any person bolding employment or appointment under the United States,” except as therein provided, prohibits an allowance as compensation which is in the nature of commutation of traveling expenses. 6 pub., 965; 21 ms., 768. Commutation of, at the rate of 7 cents per mile. See WAR DEPARTMENT, commission. Compensation, included in. See OFFICERS, compensation, including; and compensation, traveling expenses. Compensation not in the nature of. See INTERNAL REVENUE, gaugers. Delay, where there was unnecessary. See supra, starting; and Army, traveling expenses, 676 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. TRAVELING EXPENSES—Continued. Detailed in Washington, while temporarily. See infra, duty. Detention awaiting transportation. See Navy, traveling expenses. Direct and continuous, where the travel was not. A district attorney who leaves the place of his official residence to attend at a fixed time upon a court at another place in his district is entitled to reimbursement for his actual traveling expenses in making the direct trip, although he may leave his official residence before it is necessary to do so to make the continuous travel and stop over en route for his own convenience. 3 pub., 630. Duty, in going to field of, where provided for in regulations. The compensation of Indian agents being fixed by law, a pro- vision in the regulations of the Interior Department that on appointment such an agent will be allowed tray- eling expenses from his home to his field of duty can not be construed asa part of the contract of employment. 8 pub., 649. Duty, place of. See infra, place of service. Duty, traveling on, while temporarily detailed in Washington. An internal-revenue agent while temporarily detailed for duty in Washington as acting chief of internal-revenue agents is ‘Sabsent from home traveling on duty” within the meaning of the act of March 3, 1885, and the regulations, and is entitled to a per diem allowance in lieu of subsist- ence, although the chief of internal-revenue agents while permanently detailed for duty in Washington is not entitled to such allowance. 3 pub., 583. Duty, while traveling on. Under the act of March 3, 1885, which provides that internal- revenue agents shall receive a per diem ‘‘in lieu of sub- sistence while traveling on duty,” such an agent will ordinarily be regarded as traveling on duty only while he is temporarily absent from his official station. To become entitled to this per diem while at the place of his official station, actual travel must be affirmatively shown. 5 pub., 589. In view of decisions by former Comptrollers of the Treasury then in force, decision of March 18, 1899, relating to per diem of internal-reyenue agents while traveling on duty, will not be applied retroactively, so us to recharge them with DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 677 TRAVELING EXPENSES—Continued. Duty, while traveling on—Continued. amounts allowed in accordance with those prior decisions. 5 pub., 728. An internal-revenue gauger who was transferred from Cincin- nat? to San Francisco in 1893, and assigned to various distilleries and rectifying establishments there and else- where, is on field duty while so employed in San Fran- cisco, and he is entitled to board for every day while so employed. 6 pub., 765. Estimated amount of, per day. Ar account of a night watchman for expenses incurred while traveling on public business, being for twenty-eight days at $2 per day, estimated, not supported by evidence of expenses actually incurred and none being obtainable, he having since died, may be paid on the certificate of the disbursing officer that to the best of his knowledge and belief the amount of $2 per day was actually expended therefor. 12 ms., 753. Family, expenses of, in common with those of an officer. An officer who rents an apartment and lives therein with his family, having a table in common with them, and keep- ing no separate account of his individual expenses, is not entitled to reimbursement for an estimated portion of such expenses as traveling expenses. 8 pub., 118. See infra, home. Field duty, allowance for subsistence while in Washington. See Coast AND GEODETIC SURVEY, subsistence. Field, on duty in the, while at headquarters. An Indian inspector who was assigned to duty at Muscogee, I. T., and directed to locate and establish his headquar- ters there, is not, while at such headquarters, ‘‘on duty in the field,” within the meaning of the provision for traveling expenses ‘‘ when actually employed on duty in the field,” contained in the act of March 1, 1899. 6 pub., 595. Field, while on duty in the. Under the appropriation for traveling expenses of special Indian agents, which provides a per diem allowance for such expenses ‘‘ when actually employed in the field,” an agent on duty in Washington, D. C., is not ‘‘in the field,” and payment to him of such per diem is not authorized. 5 pub., 41. Under the appropriation for mail depredations and post-office inspectors an inspector is entitled to a per diem allow- ance only while in the field and actually engaged in trav- eling on public business. 5 pub., 161. 678 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. TRAVELING EXPENSES—Continued. Field, while on duty in the—Continued. A post-office inspector is in the fie/d while performing field duty, although in a city where division headquarters are established. 5 pub., 161. A post-office inspector who was detailed to act as inspector in charge of a division is not entitled to the per diem allow- ance provided for ‘‘inspectors in the field” while actually traveling on business of the department. 5 pub., 164. Under the appropriation for traveling expenses of special Indian agents for 1899, which provides ‘‘at three dollars per day when actually employed on duty in the field * * * in lieu of all other expenses now authorized by law,” a spe- cial Indian agent is not entitled to per diem allowance ualess actually on duty in the field and subject to per- sonal expenses incident to travel. 5 pub., 517. A special Indian agent is not entitled to a per diem allowance while detailed to take charge of the Indian warehouse at Chicago, that place being his domicile. 5 pub., 517. Fraction of a day, where the amount per day is limited. See infra, limitation. Gratuities to servants are not part of. An officer of the Navy traveling under orders as a passenger on a navy vessel is not entitled to reimbursement for gratuities paid to servants. 7 pub., 237. An officer of the Army is not entitled to reimbursement for fees to servants ona transport. 17 ms., 1527. See supra, approval. Home, subsistence while on duty at. An examiner of surveys is entitled to subsistence while on duty at his home, and he may be reimbursed for payments therefor made tou members of his family. 17 ms., 1331; 20 ms., 730. Home, travel from, under orders. A special Indian agent not assigned to any station, who had been granted a leave of absence and had proceeded to his home is entitled to traveling expenses for travel under orders to a place designated upon the expiration of bis leave. 8 pub., 734. Home, travel to, under orders. See Navy, mileage. Home, while at. Officers and employees are not entitled to reimbursement for subsistence, as a part of traveling expenses, while at their homes. 6 pub., 779. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 679 TRAVELING EXPENSES—Continued. Home, while at—Continued. Employees of the Geological Survey, which has its headquarters in Washington, D. C., whose homes are not in Washing- ton, are entitled to reimbursement for subsistence while passing through Washington, traveling on duty in the field, or while performing merely temporary duty in Washington. 6 pub., 779. Home, while at a temporary. An officer or employee who occupies an apartment with his family as a householder at a place where he is tempo- varily assigned for duty is not traveling during the period of such occupancy, within the meaning of the laws providing for traveling expenses or a per diem in lieu of subsistence. 8 pub., 118, and 19 ms., 718. See supra, family. Home, while employed away from. A deputy collector of internal revenue whose duties require him to travel, and who is authorized to receive a travel- ing allowance at the rate of $600 per annum, is entitled to reimbursement for board and lodging at a place in his district for every day he is employed away from his home, including Sundays and days he is engaged in the office of the collector on work connected with his field duties, not to exceed, together with other traveling expenses, the rate authorized. 6 pub., 190. Home, while traveling on duty away from. The word ** home,” as used in the act of March 15, 1898, which provides for per diem in lieu of subsistence of special agents and employees of the Department of Labor ‘* while traveling on duty away from home” means the usual place of abode of the agent or employee. 5 pub., 733. See supra, duty. Itemized, must be, and supported by sub-vouchers. Under the act of March 38, 1875, an officer or employee is entitled to reimbursement for such traveling expenses only as have been actually incurred by him in traveling upon public business, and to enable the accounting offi- cers to determine what expenses have been so incurred the expenses must be itemized and supported by sub- vouchers where practicable. 5 pub., 369. See infra, service, of a person not in the. 680 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. TRAVELING EXPENSES—Continued. Land-grant deduction from payment for excessive baggage. An agent of the Government who was required to pay a charge for excessive baggage on public property carried by him while traveling over a land-grant railroad is entitled to reimbursement thereof without deduction on account of land grant. 14 ms., 18. Leave of absence on change of station, and travel to. A clerk who is ordered to a new station and is granted leave of absence, and who at the expiration of such leave pro- ceeds to his new station, is entitled to traveling expenses not to exceed the amount which it would have cost him to proceed directly to his new station. 8 pub., 189. Leave of absence, while on. An officer of the Revenue-Cutter Service who while on leave of absence trav- eled from Seattle, via San Francisco and New York, to Washington, and who was subsequently detached from his vessel at Seattle and directed to report to the Secretary of the Interior for duty, is not entitled to reimbursement of the expenses incurred in the perform- ance of such travel, the travel not having been performed on public business or under orders, notwithstanding that his employment by the Interior Department had been previously contemplated and that his account for such expenses was subsequently approved by the Secretary of the Interior. 17 ms., 1228. Leave of absence, returning from. An officer whose office is at the seat of government is entitled to reimbursement for traveling expenses only when he is absent therefrom on official business, and if, when absent on a vacation, his official duties require his presence in Washington, the travel from the place where he happens to be to Washington and return is not travel upon official business. 38 pub., 170. An officer of the Navy absent on leave who is ordered to return to duty at the same place at which his leave was granted is not entitled to traveling expenses. + pub., 528, See MArinE corps, mileage while returning. Leave of absence, returning from, on change of station. Where the official station or place of employment of an officer or employee is changed while he is absent with leave and he is ordered to return to his new station, he is only entitled to traveling expenses for the greater distance which he is required to travel by reason of the change of his station. 8 pub., 161. See Army, mileage, transportation, and traveling expenses; and Navy, travel- ing allowances. Limitation of, per day, not applicable to a part of a day. The provision in circular No, 155, of September 5, 1900, of the Treasury Department, which limits the amount to be DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 681 TRAVELING EXPENSES —Continued. Limitation of, per day, not applicable to a part of a day—Continued. allowed for board and lodging to $5 per day, does not limit the cost of lodging or of any meal within the limi- tation specified for each day. 8 pub., 343. Lodging pertains to the day in which it begins. Ordinarily the cost of lodging incurred by an employee while traveling will be regarded as pertaining to the day in which the night for which the lodging was procured began. 7 pub., 338. Oath of office, for travel prior to taking. As an officer is not entitled to compensation until he has quali- fied in the manner required by law, he can not be allowed actual expenses in traveling to Washington before taking the oath of office. 4 pub., 11. Traveling expenses being but an incident to service, the right to reimbursement therefor can properly attach only to such a legal incumbency of an office as will carry the right to salary. 4 pub., 11. See supra, appointment, and infra, place of service; and OFrriceErs, oath of office. Object for which the travel is performed, incident to. The expenses incurred by civil officers and employees in trav- eling upon public business by order of a head of Depart- ment are an incident to the object in connection with which the travel is performed, and in the absence of other provision of law they are entitled to be reimbursed therefor from the appropriation for that object. 4 pub., £75. Orders for travel issued by competent authority necessary. The Director of the Mint is not authorized to travel on public business of the Treasury Department without the order or autherization of the Secretary of the Treasury. 7 pub., 178. See Army, mileage, necessity; LicHT-HOUSE SERVICE, mileage; and Navy, mileage, necessity. Orders, where the travel was not under. See supra, leave of absence, while on. Per diem allowance in lieu of. See supra, field; and Orricers, per diem. Place of service, for travel to and from. Under a contract by a physician to perform the duties of a med- ical officer at Fort Clinch, Fla., which provided that ‘‘when traveling under orders” he should receive ‘the traveling expenses prescribed by law and regulations,” he is not entitled to traveling expenses for proceeding, 682 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. TRAVELING EX PENSES—Continued. Place of service, for travel to and from—Continued. under an order, to Fort Clinch, such an order being un- necessary, as it was his duty under the contract to be at the place where his services were to be performed. 4 pub., 629. An employee appointed or employed while in Washington, D. C., as a stenographer and typewriter at Portland, Me., is not entitled to traveling expenses for proceeding to his place of service, the contract with him not having pro- vided therefor. 5 pub., 179; 6 ms., L059; 13 /., 622, 738; 15 /d., 116, 716; 16 7d., 2795 17 “2., 723; 21 ced, S42. The Industrial Commission having been located at Washington, D. C., its members are entitled to actual traveling expenses only while traveling outside of Washington on official business of the Commission, but not to expenses incurred while traveling to, returning from, or sojourning in Washington to attend or in attendance upon meetings of the Commission. 5 pub., 263. The acceptance by a person while in Washington of employ- ment to render service in New York must be construed to be. an undertaking by him to be present at the place where his service is to be rendered, and in the absence of special provision therefor he is not entitled to traveling expenses incurred in proceeding to his place of service. 5 pub., 662. A special agent of the Census Office who was appointed in Ithaca, N. Y., and informed that his traveling expenses from Ithaca to Washington and return would be paid is entitled to traveling expenses upon the com- pletion of his service in returning to Ithaca. 10 ms., 258. Under the provision in the act of May 31, 1900, for traveling expenses of Indian inspectors ‘‘when actually employed on duty in the field,”’ an Indian inspector is not entitled to traveling expenses for travel from his place of duty in the field to his home under an order to proceed to his home and await further instructions. 17 ms., 938. See infra, station; and DerarTMENTS, HEADS oF, discretion; LiaHT-HocsE SERVICE, mileage; MAriNE corps, mileage; Navy, mileage; and Orri- CERS, compensation, traveling, and transfer. Place of service, where none is fixed. A person who is appointed to an office or employment, having no fixed place for the performance of his duties, is entitled to traveling expenses incurred by him while traveling under orders from the place where he received and accepted his appointment to the place at which he was required to perform particular duties. 6 pub., 672; 11 ms., 610. See MaRINE corps, mileage for travel on first assignment. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 683 TRAVELING EXPENSES—Continued. Place of service, where transferred. A transfer of a clerk from one land office to another is in effect a new appointment to a new position, and a clerk so transferred is not entitled to traveling expenses in going to his place of duty under his new appointment. 7 ms., 110. Place of service, while at. See Navy, traveling expenses while at; and Paris Exposition, traveling expenses, Porters, reasonable fees to. Under the provision for ‘reasonable fees to porters,” in the regulations of the Treasury Department relating to allow- ances for traveling expenses, no discrimination between night service and day service of porters on railway trains is authorized. 5 pub., 224; 18 ms., 673. Premium on life insurance while traveling to Cuba. An expense incurred by an employee of the Navy, while traveling under orders, for additional premium on his policy of life insurance by reason of his travel to Cuba is not anecessary traveling expense, and he is not entitled to reimbursement therefor. 19 ms., 883. Private business, for travel on, not authorized. An officer who travels on private business from Austin, Tex., to Charlottesville, Va., and is then assigned to duty at Washington and not required to return to his station at Austin, is not entitled to be reimbursed for his expenses from Austin to Charlottesville, notwithstanding the fact that he would within a short time have been assigned to duty at Washington and entitled to his expenses in tray- eling from Austin to Washington. 1 pub., £79. See supra, leave of absence; APPROPRIATIONS, Alaska; and ARmy, mileage. Reimbursement for transportation where paid for indirectly. An officer is entitled to reimbursement for the amount actually paid by him for transportation while traveling on public business, although he paid the amount indirectly. 8 pub., 328. Residence, for travel from to place of duty. See supra, place of service; and infra, station; and LiGHT-HOUSE SERVICE, mileage; and MarsHats, mileage. Route, for travel over the shortest usually traveled, only. An officer traveling under orders upon public business or duty is entitled to actual and necessary traveling expenses or mileage, as provided by law, for travel over the shortest usually traveled route only, unless the exigency of the travel necessitates the use of a longer route. 6 pub., 93; 20 ms., 231. Route, travel by the only practicable. See Army, travel pay; and MarsHa.s, mileage. 684 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. TRAVELING EX PENSES—Continued. Service, of a person not in the. The Secretary of Agriculture is authorized to enter into an agreement to pay the traveling expenses to be incurred by a person not in the employ- ment of the Government from his place of residence to New York City for consultation with an officer of the Department for the pur- pose of determining the advisability of employing him therein. 13 ms., 1029. See supra, place of service. Sickness, detention by. Detention by sickness of an internal-revenue gauger while trav- eling is not an incident of the travel performed by him, and he is not entitled to reimbursement for board while so detained. 8 pub., 278. See Army, traveling expenses; and Disrricr aTroRNEYs, sickness. Starting on a journey, expenses incurred before. Expenses incurred by an officer before starting upon a journey which he is ordered to make upon public business or duty or for unnecessary delay en route are not actual and nec- essary traveling expenses, and he is not entitled to reim- bursement therefor. 6 pub., 93; 20 ms., 976. Station, official, duty of officers and employees to be present at. It is the duty of an officer or employee to be present at his offi- cial station or place of duty whenever, during business hours, the official duties or business of his office or em- ployment require his presence there. 8 pub., 161. Station, on change of, subsistence at new station. The travel of an officer or employee who is ordered to a new station or place of duty terminates on his arrival] there, and he is not entitled to subsistence as a part of traveling expenses for any period thereafter. 8 pub., 161; 20 ms., 976. See supra, leave of absence. Station, travel from residence to. The official station of an officer or employee is the place where it is his duty to be, except when his duties require his temporary absence therefrom. 5 pub., 592. Travel by an officer from his personal residence to his official station is not travel upon public business or duty. 6 pub., 170. Ordinarily the official station of an officer or employee is the place from which travel begins. But if an officer or employee has no official station, his place of actual resi- dence is to be taken as the place from which his travel begins. 6 pub., 766. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 685 "RAVELING EXPENSES—Continued. Station, travel from residence to—Continued. Where the law provides that the duties of a particular officer or employee shall be performed at a specified place, or where he is directed by proper authority to perform his duties at a particular place, such place is to be held to be his official station. 6 pub., 766. See supra, place of service; LIGHT-HOUSE SERVICE, mileage; and MaRrsHALs, mileage. Statutes, where portions of journeys were under different. Where a portion of a journey was performed while one statute was in force and the remaining portion after another statute providing a different basis of reimbursement had been enacted, reimbursement for the whole journey must be made in accordance with the statute in force at the time the journey was begun. 5 pub., 635; 11 ms., 637. Where a portion of a journey was performed by an officer of the Navy while one statute was in force and the remaining portion after another statute, which provides a different basis of reimbursement, had taken effect, reimbursement is to be made for each portion in accordance with the provisions of the statute in force at the time the travel was performed. 6 pub., 526; 21 ms., 400; 18 ms., 465. Subsistence, where allowed a per diem in lieu of. An officer who receives a per diem in lieu of subsistence is not entitled to reimbursement for expenditures made by him for subsistence as a part of traveling expenses. 4+ pub., 424. See CoAsT AND GEODETIC SURVEY, subsistence; and Orricurs, per diem allow- ance. Subsistence, where exclusive of, lodging is excluded. The words ‘‘ exclusive of subsistence,” when used in connection with traveling expenses, are held to exclude all hotel expenses, rooms, and lodgings, as well as meals, unless the language in the appointment or orders, or the circum- stances in the case, are such as to indicate that the word ‘“‘ subsistence” is used in its more limited sense. 2 pub., 497. Subsistence, while temporarily employed in Washington. An examiner of surveys of public lands is entitled to subsist- ence authorized by the Secretary of the Interior while employed in the General Land Office at Washington writing up his notes, etc., made by him while in the field. 5 pub., 655. See supra, duty. 686 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. TRAVELING EXPENSES—Continued. Temporary duty; change of station. A clerk having been assigned to duty in the Philippine Islands and having continued on duty there for more than a year, the order assigning him to duty there must be construed to be an order directing a change of his station and not an assignment to temporary duty, and he is not entitled to reimbursement for expenses incurred by him for meals and lodging while on duty there. 17 ms., 1021. TREASURER, UNITED STATES. Payment, directed to make. See APPROPRIATIONS, direction to pay. Redemption of notes. See CoMprRoLLER, advance decisions. TREASURY, ASSISTANT SECRETARY. Authority of. See DEPARTMENTS, HEADS OF, assistant. TREASURY DEPARTMENT. Engraving and Printing, compensation of employees in Bureau of. Under the provision in section 3577, Revised Statutes, that the Secretary of the Treasury may cause notes to be engraved, printed, and executed, and the appropriations for labor and expenses of engraving and printing, and for wages of plate printers, he is authorized in his discretion to increase or diminish the compensation of employees employed thereunder, whose compensation is not fixed by law. 6 ms., 629. Engraving and Printing, leaves of absence of clerks in Bureau of. The provision in the act of July 6, 1892, that ‘the employees of the Bureau of Engraving and Printing” shall be allowed leave of absence, with pay, not to exceed thirty days in any one year, operates to except such employees, but not the clerks of the Bureau, from the provisions contained in the act of March 15, 1898, regulating the granting of leaves of absence to clerks or emplovees of the Executive Departments. 8 pub., 152. Engraving and Printing, overtime of employees in Bureau of. Under the act of August 1, 1892, the Secretary of the Treasury is authorized, ‘‘in case of extraordinary emergency,” to extend the hours of laborers and mechanics employed in in the Bureau of Engraving and Printing beyond eight hours a day, and to pay for such number of hours’ wor as may be agreed upon. 4 pub., 578. See EIGHT-HOUR LAw. TREASURY, SECRETARY OF. Accounts, directing a reexamination of. See Accounts, reexamination. Advance decisions, directing a review of. Sve CoMPTROLLER, advance, DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 687 TREASURY, SECRETARY OF—Continued. Authority of, to remit penalties. See INTERNAL REVENUE, penalties. Claims, authority of, to liquidate. See CLaius, unliquidated. Warrants, determination of the expediency of issuing. The determination of the expediency of issuing a warrant to an acting chief commissary who has not given bond is within the discretion of the Secretary of the Treasury. 8 pub., 269, Witnesses, procuring the attendance of. See WITNESSES, procuring. TRUST FUNDS. See Accounts, public; and Contracts, outstanding liabilities. UNIFORMS. See ApPRopPRIATIONS, purchase of articles. UTAH COMMISSION. Approval of accounts by. The disbursing agent of the Utah Commission is authorized to accept the approval of the Commission of accounts for traveling expenses of members thereof as evidence that the expenses were actually and necessarily incurred, unless he has knowledge to the contrary. 2 ms., 411. VENEZUELA BOUNDARY COMMISSION. See APPROPRIATIONS; and PUBLIC PRINTING. VESSELS. Loss of property by, where sunk. See PuBLic PROPERTY, loss of. VICKSBURG NATIONAL PARK. See ATTORNEYS, employment of. VIRGINIA, STATE OF. Withholding payment from. See CLarms, withholding. VOLUNTARY PAYMENT. Reimbursement of. The Secretary of the Interior is not authorized to pay from the Hot Springs Reservation fund the amount expended by private parties in laying a sewer on the Government reservation, the work having been done by permission of the officers of the Government with notice that such per- mission would not imply a promise of reimbursement by the United States. 2 pub., 168. Section 4 of the act of June 14, 1880, which authorizes the Sec- retary of War to remove wrecks, does not authorize the reimbursement of private persons for expenditures made by them in the removal of wrecks without authority. 2 pub., 454, 688 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. VOLUNTARY PAYMENT— Continued. Reimbursement of—Continued. The voluntary payment by an unauthorized person of a judg- ment against a grantor of land purchased by the United States, to perfect the title, does not create a Jegal liability against the United States. 4 pub., 409; 11 ms., 248. A company which on the request of an officer of the Army paid the freight charges on goods shipped by the Quartermaster’s Department must be held to have paid the amount voluntarily, and it has nwo legal claim for reimbursement. But as the company acted in good faith it may be reimbursed. 6 ms., 267. There is no authority of law for reimbursing a private citizen for expenses incurred in recruiting a militia company of u State before he or his company has been accepted into the service of the United States. 5 pub., 465. VOLUNTARY SERVICE. Payment for, not authorized. The captain of the U. 8. S. Charleston, of the Navy, having requested of the captains and officers of the Government transports conveying the first division of troops sent to Manila information concerning the harbor of San Luis d’Apea, Guam, and the third officer of the trans- port wlustra/ia, Who was not in the employment of the Government, having volunteered to pilot the vessel into the harbor, and having performed that and other services, his services were volunteer services and payment therefor is unauthorized. 16 ms., 812. Under the provision in the act of May 1, 1884, that no department or officer shall accept voluntary service for the Government, ‘‘except in cases of sudden emergency involving the loss of human life or the destruc- tion of property,’’ payment for services rendered and expenses incurred in the apprehension of an insane cockswain of the Navy is authorized. 18 ms., 625. A person who, without authority of law, conveyed an injured keeper of a life-saving station from the place where he was injured to his station performed a voluntary act of humanity, and no legal liability was thereby imposed upon the United States for damages happening to his vehicle while conveying the keeper. 7 pub., 729. A head of a department is not authorized to pay a claim for services rendered without authority merely because inci- dentally something was done which mght have been authorized. 8 pub., 157; 16 ms., 619: 17 ¢d., 1394; 19 id., 465, 485; 20 ¢d., 19, 111. WAIVER. See Army, travel pay; CLAms, waiver; Conrracts, breach, defective, inspection, penalty, and time limitation; Leaves or \BSENCE, acceptance; Navy, pay, three months’; PosTaL service, contracts; and ReGcuba- TIONS, Waiver, DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 689 WAR DEPARTMENT. Arms issued to other departments to be delivered. Under the provision in the act of March 3, 1879, that arms and ammunition Books for. issued by the Secretary of War to any department for the protection of the public money and property ‘‘may be delivered’’ to any officer of stich department, the Secretary of War is authorized to pay the cost of transportation in making such delivery, 11 ms,, 397. See DEPARTMENTS, EXECUTIVE, books. Canals, materials to be used in repair of. In making repairs to canals under the act of July 5, 1884, repairs are not restricted to the use of materials of the same qual- ity or character as those which were used in building the original structures. 6 pub., 938. Commission to investigate, additional compensation of officers of the Section Section Army. 1765, Revised Statutes, which prohibits any officer in any branch of the public service from receiving any additional pay, extra allowance, or compensation for any service or duty whatever, unless authorized by law, does not prohibit a retired officer of the Army who was ap- pointed by the President a member of the commission created by him to investigate the conduct of the War Department in the war with Spain from receiving as compensation a per diem of $10 in lieu of expenses, such compensation not being for extra service as a retired officer, but for a civil employment having no connection with his military office. 7 ms.,594. See 7 id., 872. 1289, Revised Statutes, which provides that ‘‘no allowances shall be made to officers of the Army in addition to their pay, does not pro- hibit the President from authorizing an allowance of $10 per day in lieu of expenses to an officer of the Army appointed a member of the commission created by the President to investigate the conduct of the War Department in the war with Spain, such allowance being made to him as a personal agent of the President to collect certain information and make a report thereon. 7 ms., 872. Commission to investigate, commutation of traveling expenses. Under an order of the commission created by the President to investigate the conduct of the War Department in the war with Spain, approved by the President, that the recorder and disbursing officer of the com- mission be paid from the appropriation for the national defense at the rate of 7 cents per mile when traveling with or on account of the commission, they may be so paid as reimbursement of traveling expenses. 7 ms., 1086. Commission to investigate, expenses of a commission of inquiry. The provision in section 3681, Revised Statutes, that ‘‘no accounting officer 7347—02 or disbursing officer of the Government shall allow or pay any account whatever growing out of, or in any way connected with, any commission or inquiry, except courts-martial or courts of inquiry in the military or naval service of the United States, until special appro- priations shall have been made by law to pay such accounts and charges;’’ and the provision in the appropriation act of March 9, 1898, ‘for the national defense, and for each and every purpose connected 44 690 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. WAR DEPARTMENT—Continued. Commission to investigate, expenses of a commission of inquiry—Cont’d. therewith, to be expended in the discretion of the President,’’ are utterly repugnant, and the former must give way to the plain intent of the latter. 7 ms., 872. Commission to investigate, mileage to an officer of the Army. An officer of the Army traveling as a member of the commission created by the President to investigate the conduct of the War Department in the war with Spain is not entitled to mileage, the commission not having been in the performance of any duty required by law. 7 ms., 872. Officers of the Army serving respectively as recorder and disbursing officer of the commission created by the President to investigate the con- duct of the War Department in the war with Spain are not entitled to mileage for travel for the commission where transportation and subsistence were furnished by the Government. 7 ms., 908. Disbursing clerk of, serving as clerk to military national parks. See OFFICERS, compensation, additional, of the disbursing clerk. Record and Pension Office, rank and pay of the Chief of. Under the provision in the act of March 2, 1899, that the Chief of the Record and Pension Office shall thereafter have the rank, pay, and allow- ances of a brigadier-general, provided that whenever a vacancy occurs in that office after the passage of that act ‘‘said grade shall cease,” the acceptance thereafter by the incumbent of a commission as briga- dier-general will not create a vacancy in the office, within the mean- ing of that act. 9 ms., 807. WAR, SECRETARY OF. Claims, authority of, to liquidate. See CLAIMs, unliquidated. Findings of, as to honest and faithful service. Under the act of June 16, 1890, the accounting officers have no jurisdiction to review a decision of the Secretary of War that a soldier did not serve honestly and faithfully. 3 pub., 557. See Army, pay, retained; and travel pay, statement. Purchase of supplies in emergencies to be reported See ADVERTISING, open market. Railroads, authority to direct the use of aided. See Rartroaps, bond-aided and land-grant. Statute, suspension of, by. See STATUTES, suspension. Travel pay, determination by, of a soldier’s right to. See Army, travel pay, statement. WARDS. Payment to. See GUARDIANS. WARRANTS. See Pusiic MONEYS. WASHINGTON AQUEDUCT. See Approrrtarions, incident; and AvnprTors, accounts. DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 691 WEATHER BUREAU. Fuel, lights, repairs, etc. See APPROPRIATIONS, Agriculture, Department of. WEST POINT. Quarters at, construction of. See APPROPRIATIONS, War Department, construction. WHARVES. Repairs of. See APPROPRIATIONS, public buildings. WITNESSES. Appraisers, general, attending before, fees and compensation of. A witness summoned to appear before the Board of United States General Appraisers is entitled to the allowances for witnesses prescribed in section 848, Revised Statutes, and if an expert witness to such further allowance as the Secretary of the Treasury may direct, payable from the appropriation for collecting the revenue from customs. 2 pub., 449. Court-martial, civilian, attending before, compensation of. Civilian witnesses duly subpcenaed to attend before a‘court- martial are entitled only to such compensation as is paid to witnesses for attendance upon United States courts. Second Comptroller’s decision of November 19, 1892, affirmed. 1 pub., 79. Court of inquiry, civilian, attending before. A civilian summoned to appear before a court of inquiry of the Navy to tes- tify as a witness may be paid the same fees for attendance and travel that are provided in section 848, Revised Statutes, for witnesses attending before a United States court. 18 ms., 526. A per diem employee of a navy-yard is entitled to his actual expenses while attending under orders a court of inquiry as a witness and while going to and returning from the court, and the time he is so absent from his employment is not to be deducted from the time for which he may be granted leave of absence with pay. 8 pub., 211. Employees attending court as, under section 850, Revised Statutes. The provision in section 850, Revised Statutes, for the expenses of ‘‘any clerk or other officer ’’ who is sent away from his place of business as a witness for the Government includes employees whose compen- sation is fixed by law. 13 ms., 68. See Postal SERVICE, letter carriers. Officers and clerks attending court as, actual expenses of. The actual expenses of a clerk or other officer of the Govern- ment while attending as a witness upon a court of the United States should be taxed and allowed by the court as mileage and fees of ordinary witnesses are. When 692 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. WITNESSES—Continued. Officers and clerks attending court as, actual expenses of—Continued. paid by the marshal, upon such taxation, the correctness of the payment can not be questioned by the accounting officers upon the settlement of the marshal’s account. 1 pub., 61. See APPROPRIATIONS, specific, and witnesses; and Navy, mileage. Officers and employees attending court as, per diem in lieu of sub- sistence. Officers and employees whose duty it is to aid in the prosecu- tion of persons violating the laws and for whom a per diem in lieu of subsistence while traveling on duty is provided are entitled to such per diem while attending court as witnesses in such prosecutions. 5 pub., 2. See INTERNAL REVENUE, agents. Procuring the attendance of, expenses of. If the Secretary of the Treasury, in the exercise of his discre- tion, deems it a necessary expense in the enforcement of the Chinese exclusion acts, the sum of $68 may be paid from the appropriation for enforcing said acts to secure the attendance in a Chinese smuggling case of an impor- tant witness living in Mexico who refuses to attend with- out such payment. + pub., 106; 5 ms., 280. The Secretary of the Treasury is authorized to enter into an agreement to compensate a witness whose testimony is necessary in the prosecution of a smuggler for coming within the jurisdiction of the courts and to reimburse him for the necessary expenses incurred in performing the service. + pub., 495. The appropriation for expenses of collecting the revenue from customs is applicable to the compensation and expenses of witnesses under agreements to come within the juris- diction of the courts and to expenses incurred by an assistant district attorney in collecting evidence when the testimony of the witnesses and the evidence collected are necessary in proceedings for the forfeiture of goods seized by customs officers. 4 pub., 519. Senators attending court as, mileage of. The provision in section 850, Revised Statutes, that ‘‘ when any clerk or other officer of the United States is sent away from his place of business as a witness for the Govern- ment ” he shall not be allowed mileage or other compen- sation in addition to his salary, does not apply to Senators of the United States. 7 pub., 764 DIGEST OF DECISIONS OF COMPTROLLER OF THE TREASURY. 693 WORLD’S COLUMBIAN COMMISSION. Auditor of, creation of the office of. The executive committee of the World’s Columbian Commis- sion, having the powers of that Commission when that body was not in session, was not authorized to create and fill the office of auditor when such office could not have been created by the Commission itself, except by an amendment to the by-laws with a two-thirds vote. 2 pub., 95. The action of the executive committee of the World’s Colum- bian Commission in creating the office of auditor, having been reported to and adopted by the Commission, must be taken as an amendment to the by-law enumerating the officers of the Commission and as a waiver of the usual method of procedure in effecting amendments. 3 pub., 76. See ACCOUNTING OFFICERS, unliquidated claims; APPROPRIATIONS; ATTORNEYS, employment of; and OFFICERS, compensation, additional. WYOMING, STATE OF. See Army, State, reimbursement. YELLOWSTONE NATIONAL PARK. Bison, purchase of, for domestication therein. The provision in section 2475, Revised Statutes, that the pro- ceeds of leases of ground of the Yellowstone National Park and other revenues thereof may be expended in the ‘‘management,” and the appropriation for the ‘‘ admin- istration ” of the park, authorize the purchase of bison for domestication therein. 8 pub., 556. See APPROPRIATIONS, discretion; OrriceRs, employment. ZOOLOGICAL PARK, NATIONAL. Land, implied acceptance of dedicated. Land having been dedicated to the National Zoological Park, the expenditure thereon of moneys appropriated for the park must be construed as an implied acceptance thereof. 1 ms., 449. O