Compromise of Internal-Revenue Cases. his reasons therefor, together with a statement of the amount of tax assessed, the amount of additional tax or penalty imposed by law, in consequence of the neglect or delinquency of the person against whom the tax is assessed, and the amount actually paid in accordance with the terms of the compromise; but no such compromise shall be made of any case after a suit or proceeding in court has been commenced, without the recommendation also of the Attorney-General: Provided, That it shall be lawful for the court, at any stage of such suit or criminal proceedings, to continue the same for good cause shown on motion of the district attorney." I think a fair construction of the language of this section furnishes, in itself, a negative answer to your question. The words "all cases arising under the internal-revenue laws," upon which stress is placed, are explained by the latter clause of the section. When a compromise is made, the Solicitor of Internal Revenue, or officer acting as such, is to place on file his reasons therefor, "together with a statement of the amount of tax assessed, the amount of additional tax or penalty imposed by law in consequence of the neglect or delinquency of the person against whom the tax is assessed, and the amount actually paid in accordance with the terms of the compromise." This clearly implies a compromise with the tax-payer, and not with the collector of taxes. To say nothing of the improbability that Congress would confer upon the Commissioner the power to compound a felony with his subordinates, the conclusion, as it appears to me, that he has no such power, is fully warranted by the explanations and limitations contained in section 102 of the act of July 20, 1868, which is the only pretended ground for the exercise of any such authority. Very respectfully, your obedient servant, Hon. GEO. S. BOUTWELL, Secretary of the Treasury. GEO. H. WILLIAMS. Appointments in the Medical Department. APPOINTMENTS IN THE MEDICAL DEPARTMENT. By section 17 of the act of July 28, 1866, chap. 299, there were allowed in the Medical Department of the Army one chief medical purveyor and four assistant medical purveyors, each with the rank and pay of a lieutenantcolonel of cavalry; and the 6th section of the act of March 3, 1869, chap. 124, prohibited any new appointments or promotions in that department until otherwise directed by law. A vacancy in the office of chief medical purveyor having occurred subsequent to the date of the last-mentioned act: Held that the provisions thereof forbid the filling of the vacancy by the appointment of one of the assistant medical purveyors thereto; that such an appointment would constitute a promotion, in view of the relative superiority of the position, and come within the statute, though it involved no increase of pay. DEPARTMENT OF JUSTICE, February 24, 1872. SIR: I have the honor to acknowledge the receipt of your communication of the 29th ultimo, of which the following is a copy: "Section 17 of the act of July 28, 1866, (14 Stat., 334, 335,) provides, 'That the Medical Department of the Army shall hereafter consist of (among others) * * one chief medical purveyor and four assistant medical purveyors, with the rank, pay, and emoluments of lieutenant-colonels of cavalry,' &c. "There now exists, on account of the retirement of the officer formerly filling it, a vacancy in the office of chief medical purveyor. "The 6th section of the act of March 3, 1869, (15 Stat., 318,) provides, "That, until otherwise directed by law, there shall be no new appointments and no promotions in the Adjutant-General's Department and in the Medical Department.' "The operation of this section of the act of March 3, 1869, has been heretofore supposed by this Department to extend to this vacancy of chief medical purveyor, prohibiting the President from nominating to the Senate a person to fill it; but the inclosed memorandum, prepared by one of the assistant medical purveyors, which assumes that the President has power to select any one of the assistant medical Appointments in the Medical Department. purveyors, now in service, to fill this position, upon nomination and confirmation by the Senate, has caused some doubt to arise as to the proper construction of the law as applying to the vacant office in question; and I therefore respectfully submit the papers herewith, with a request for an early opinion as to the construction of the law involved, and the power of the President to fill said office in the manner indicated." To show that the construction given by your Department, as above indicated, to section 6 of the act of March 3, 1869, is erroneous, it is argued that to appoint an assistant chief medical purveyor is not a promotion, because the change does not confer any additional Army rank or pay. That the office of chief medical purveyor is a higher and different office from that of assistant medical purveyor, is evident not only from the different modes in which those two offices are designated, but from the fact that an assistant cannot be made chief without a new commission from the President, after confirmation by the Senate. When an assistant is made chief medical purveyor, his Army rank or pay may not be affected, but it is certainly a promotion in the Medical Department. He is invested with new power, and the remaining assistants become subject to his jurisdiction and authority, as the head of that branch of the medical service. To say that the chief in any Department, Bureau, or branch of the public service is not higher in office or position than his assistant, is almost a contradiction in terms. When one holding a secondary or subordinate position in any Bureau of the Government is commissioned as chief of that Bureau, it is impossible to say that he is not promoted, though there may be nothing more substantial than new honors in his advancement. There is some room for arguing that the words "new appointments" in said section mean appointments by which additions are made to the departments therein named; but they may also fairly be interpreted to include all appointments. When the President, by and with the advice and consent of the Senate, appoints any one to fill a vacancy existing in the office of the chief medical purveyor, it is difficult to say that there is not a new appointment in the Saint James Roman Catholic Mission. Medical Department. It may be that these words were used with the idea of reducing expenses, with which the promotion of an assistant to the office of chief medical purveyor is not inconsistent; but it is unsafe to refine away the natural and fair import of words in a statute by reference to some supposed intention with which they were employed. I am forced, by giving to said section 6 of the act of March 3, 1869, a fair and reasonable construction, to conclude that no vacancies existing at the time of the passage of said act, or that have since or may hereafter occur in the departments therein named, can be filled until it pleases Congress otherwise to provide. I hold, therefore, that no appointment can be legally made to fill the existing vacancy in the office of chief medical purveyor. Very respectfully, your obedient servant, Hon. Wм. W. BELKNAP, Secretary of War. GEO. H. WILLIAMS. SAINT JAMES ROMAN CATHOLIC MISSION. It is within the competency of the Land Department of the Government to determine whether the Roman Catholic Mission of Saint James has acquired title to the land claimed by the latter at Fort Vancouver, Washington Territory, under the 1st section of the act of August 14, 1848, chap. 177. DEPARTMENT OF JUSTICE, March 2, 1872. SIR: I herewith return the opinion of Assistant AttorneyGeneral Smith upon the claim of the Roman Catholic Mission of Saint James for 640 acres of land at Vancouver, in Washington Territory. I have not examined the questions of fact discussed and decided by him, and upon them, therefore, express no opinion. But I have examined and approve his views to the effect that the Land Department of the Government has jurisdiction to determine whether or not the said Catholic Mission has acquired title to 640 acres, or any other quantity, of land at Vancouver, in Washington Territory, under and by virtue of section 1 of the act of August 14, 1848, entitled "An act to Employment of Counsel in Naval Courts - Martial. establish the territorial government of Oregon." What effect the decision is to have, if judicially questioned, the courts will decide for themselves. Very respectfully, your obedient servant, Hon. COLUMBUS DELANO, Secretary of the Interior. GEO. H. WILLIAMS. EMPLOYMENT OF COUNSEL IN NAVAL COURTS-MARTIAL. The head of the Navy Department cannot, consistently with the provisions of section 17 of the act of June 22, 1870, chap. 150, employ an attorney or counselor at law to conduct proceedings before a naval court-martial, Opinion of Attorney-General Akerman on same subject (13 Opin., 515) examined and concurred in. DEPARTMENT OF JUSTICE, SIR: I have the honor to acknowledge the receipt of your communication of the 29th ultimo, containing a copy of the opinion of my predecessor, of date August 25, 1871, (see 13 Opin., 515,) to the effect that the Navy Department is not at liberty to employ an attorney or counselor at law to conduct the proceedings by court-martial against Rear-Admirals Godon and Davis, as provided for in a resolution of the House of Repsentatives. I am asked to review this opinion. Section 17 of the act of June 22, 1870, entitled "An act to establish the Department of Justice," provides as follows: "That it shall not be lawful for the Secretary of either of the Executive Departments to employ attorneys or counsel at the expense of the United States, but such Departments, when in need of counsel or advice, shall call upon the Department of Justice, the officers of which shall attend to the same; and no counsel or attorney fee shall hereafter be allowed to any person or persons, besides the respective district attorneys and assistant district attorneys, for services in such capacity to the United States or any branch or Department of the Government thereof." My predecessor's opinion appears to be little more than an amplification of the plain and comprehensive language of this |