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sign all warrants drawn by the Secretary of the Treasury, which shal be warranted by law."

Advances of public money to disbursing officers or agents are thus made by "accountable warrants," granted by the Secretary of the Treasury, and countersigned by the First Comptroller. But it must be manifest that the Secretary of the Treasury cannot lawfully grant an accountable warrant, nor the First Comptroller lawfully countersign it, except in favor of an officer, clerk, or agent, lawfully authorized to disburse public money.

Under the act of August 5, 1882 (22 Stat., 247), the Secretary of the Interior is authorized to appoint "three inspectors of surveyors-general and district land offices." In their character as inspectors their duty is, under the direction of the Secretary of the Interior, to inspect the offi ces of surveyors-general and district land offices. Neither this statute nor their appointment simply as inspectors charges them with any duty to disburse public money. The same section of the statute which authorizes their appointment appropriates compensation for "copyists," "laborers," and "assistant messengers." These latter are also appointed by the Secretary of the Interior (Rev. Stat., 169); but no statute authorizes them to disburse public money. If a requisition should be made upon the Secretary of the Treasury for an advance of public money to a copyist, laborer, or assistant messenger for disbursement, he could not lawfully grant a warrant for that purpose, nor could the First Comptroller lawfully countersign it. No such warrant could lawfully be granted or countersigned in favor of "inspectors of surveyors-general and district land offices," acting simply in their character as such, and without any evidence of authority to receive or disburse public money, because, as such inspectors, they would have no authority to disburse any money.

Each inspector could be paid his (1) salary and (2) expenses, on accounts rendered against the United States to the proper auditing officer, on which a balance could be certified by the First Comptroller, and on this a warrant for payment might issue (Rev. Stat., 248, 269, 277, 456; Otto's case, 3 Lawrence, Compt. Dec., 302); or the Secretary of the Interior may promote the convenience of the public service by charging the person who is inspector with another duty totally distinct from that of inspecting the offices of surveyors-general and district land offices, to wit: that of disbursing the money appropriated to pay salaries of said "inspectors of surveyors-general and district land offices," and of disbursing money appropriated to pay "the actual expenses of [said] inspectors while on duty."

Section 3614 of the Revised Statutes requires that "such agents," that is, those "charged with the disbursement of public moneys," shall give bond. The inspectors in their capacity simply as such cannot give any bond.

It is true that the Secretary of the Interior is to approve the bond

"in such form and with such security" as he may deem proper. But
it is to be the bond, not of an inspector merely, but of a "special agent,
charged with the disbursement of public moneys." (Rev.
Stat., 3614.) This special agent may be the same person who is in-
spector, but, if so, he acts in two distinct capacities. The duty of dis-
bursing public money should be charged upon the "special agent” with
as much written formality, as his appointment constituting him "in-
spector." The evidence of his authority to disburse public money should
be furnished to the Secretary of the Treasury, and the bond should in
substance recite such authority, or it cannot be the bond of a "special
agent,
* charged with the disbursement of public moneys"
appropriated by the act of August 5, 1882, to pay salaries of "inspectors
of surveyors-general and district land offices" and "the actual expenses
of [said] inspectors while on duty." The recital in the bond approved
by the Secretary of the Interior, that the principal obligor therein is a
special agent charged with the disbursement of public moneys appro-
priated for the purposes specified, is sufficient evidence of the appoint-
ment and authority of such special agent.

The Secretary of the Treasury will be advised accordingly.
TREASURY DEPARTMENT,

First Comptroller's Office, April 24, 1883.

IN THE MATTER OF THE PAYMENT OF "LAND-GRANT" RAILROAD COMPANIES FOR TRANSPORTATION FOR THE GOVERNMENT.-LAND-GRANT RAILROAD COMPANY'S CASE.

1. "Land-grant" railroad companies that "have not received aid in Government bonds" and that accept the provisions of the act of June 30, 1882 (22 Stat., 120), are generally entitled to be paid for ordinary transportation for the United States "fifty per centum of the full amount of the service" which "compensation shall be computed upon the basis of the tariff rates for like transportation performed for the public at large."

Officers of internal revenue are furnished by the Treasury Department with stationery necessary for their office use, which is shipped to them, at "points west of Chicago, Ill., and Saint Louis, Mo.," through the "Quartermaster's Department" in accordance with the regulations of the Treasury Department, dated January 23, 1878, as follows:

Circular concerning the shipment of freight to points west of Chicago, Ill., and Saint Louis, Mo.

(1878.-Department No. 6.-Secretary's Office.)

TREASURY DEPARTMENT, Washington, D. C., January 23, 1878.

The following General Order, issued by the War Department, is pub lished for the information and guidance of officers of this Department:

GENERAL ORDERS

No. 66.

HEADQUARTERS OF THE ARMY,
ADJUTANT GENERAL'S Office,
Washington, July 24, 1876.

The following instructions, received from the Secretary of War, are issued for the information and guidance of officers of the Quartermaster's Department:

At the request of the Secretary of the Treasury, and recommendation of the Quartermaster-General, the Secretary of War authorizes and directs the Quartermaster's Department to take charge of, consign, and ship through to destination all freight that may be delivered to that Department by authorized agents of the Treasury Department for transportation to the Pacific Coast, via Omaha or Kansas City. Such freight to be securely packed by the Treasury Department and properly marked by that Department with address of consignee in each

case.

Officers of the Quartermaster's Department are instructed to use separate bills of lading in making these shipments, and to insert the fol lowing notation thereon: "Payable by the Secretary of the Treasury; to be made into an account and forwarded for settlement on presentation to any officer of the Quartermaster's Department."

The funds of the Quartermaster's Department will not be used in paying any of the expenses incident to the transportation of this freight, but its officers will prepare the accounts when the bills of lading are presented to them and forward them to the Quartermaster-General's Of fice to be sent to the Treasury Department for payment.

In making up the accounts the proper deductions will be made on account of land-grant and bonded railroads, i. e., the same plan will be pursued as in making up accounts for transportation of other Government property.

By command of General Sherman :

E. D. TOWNSEND.
Adjutant-General.

Officers of this Department shipping freight from any point east of Chicago, Ill., or Saint Louis, Mo., to points west thereof, will deliver such freight to the nearest officer of the Quartermaster's Department authorized to receive it for transmission, and will take a receipt therefor.

JOHN SHERMAN,

Secretary.

The Saint Louis and San Francisco Railway Company, a "land-grant" road (act of June 10, 1852, 10 Stat., S), unaided by "subsidy " Government bonds, presents a voucher for transportation for the United States of stationery from Saint Louis to the collector of internal revenue at Springfield, Mo., in January, 1883, and the question arises: Is the com pany entitled to payment?

DECISION BY WILLIAM LAWRENCE, First Comptroller:

The act of June 10, 1852 (10 Stat., 8), makes a grant of public lands in aid of the Saint Louis and San Francisco Railway Company with a condition therein prescribed, that the railroads of this and other such companies "shall be and remain public highways for the use of the Government of the United States, free from toll or other charge upon the transportation of any property or troops of the United States."

The act of June 16, 1874 (18 Stat., 74), prohibits any part of the appropriation for transportation of the Army for the fiscal year 1875 from being paid to any railroad company for the transportation of any property or troops of the United States over any railroad which, in whole or in part, was constructed by the aid of a grant of public land."

The act of June 22, 1874 (18 Stat., 133, 138), " making appropriations to supply deficiencies in the appropriations" for the fiscal years 1873 and 1874, repeats the same prohibition as to the appropriations made therein.

The act of March 3, 1875 (18 Stat., 453), provides, "that no money shall hereafter be paid to any railroad company for the transportation of any property or troops of the United States over any railroad which, in whole or in part, was constructed by the aid of a grant of public land."

The act of April 30, 1878 (20 Stat., 44), after making an appropriation for transportation of the Army of "one million two hundred thousand dollars, being a deficiency for the fiscal year ending June thirtieth, eighteen hundred and seventy-seven," provides "that no part of this sum shall be paid to any railroad company or to its assigns on account of freights or transportation over their respective roads unless there be an excess due such company after charging the amount of payments made by the United States for interest upon bonds of the United States issued to any such company."

And the act of May 7, 1878 (20 Stat., 58, sec. 2), provides-"That the whole amount of compensation which may, from time to time, be due to said several railroad companies respectively [being the railroad companies herein mentioned], for services rendered for the Government shall be retained by the United States, one-half thereof to be presently applied to the liquidation of the interest paid and to be paid by the United States upon the bonds so issued by it as aforesaid, to each of said corporations severally, and the other half thereof to be turned into the sinking-fund hereinafter provided, for the uses therein mentioned."

The act of March 3, 1879 (20 Stat., 390), appropriates $300,000 "for the payment of arrears of Army transportation due such land-grant railroads as have not received aid in Government bonds as compensation was withheld from, under the acts of June sixteenth and twentysecond, eighteen hundred and seventy-four, and March third, eighteen hundred and seventy-five, to be adjusted by the proper accounting officers in accordance with the decision of the Supreme Court in cases de

cided under the said acts, to be paid as other Army transportation, but in no event shall more than fifty per cent. of the full amount allowed by the Quartermaster-General be paid until the decision of the Court of Claims be had in each case."

The acts of June 16 and 22, 1874, and March 3, 1875, clearly indicate that Congress regarded every railroad which had been in whole or in part constructed by the aid of a grant of public land, as "a public highway for the use of the Government of the United States, free from toll or other charge upon the transportation of any property or troops of the United States." Hence, the acts mentioned prohibited the payment to land-grant railroad companies of any part of the appropriations for transportation services. (Act of June 10, 1852, 10 Stat., 8; act of June 16, 1874, 18 Stat., 74; act of June 22, 1874, 18 Stat., 138; act of March 3, 1875, 18 Stat., 453; act of April 30, 1878, 20 Stat., 44; act of May 7, 1878, 20 Stat., 58.)

The prohibition applied to transportation not only for the Army, but for the civil service of the Government as well. (Act of March 3, 1875, 18 Stat., 453.)

In the cases of The Lake Superior and Mississippi Railroad Company v. The United States, and The Atchison, Topeka, and Santa Fé Railroad Company v. The United States (93 U. S., 442, 455), decided at October term, 1876, the Supreme Court of the United States, under a statute similar to that of June 10, 1852 (10 Stat., 8), held that certain land-grant railroad companies were entitled to "compensation for all transportation performed by them respectively of troops and property of the Government (excepting the mails), subject to a fair deduction for the use of their respective railroads." The court further held, that the provision of an act of Congress, "that 'said railroad shall be, and remain, a public highway for the use of the Government of the United States, free from all toll or other charge, for the transportation of any property or troops of the United States,' secures to the Government the free use of the road, but does not entitle the Government to have troops or property transported over the road by the railroad company free of charge for transporting the same."

By the act of March 3, 1879 (20 Stat., 390), Congress recognizes the right of "such land-grant railroads as have not received aid in Government bonds" to compensation for Army transportation, by appropriating $300,000 for the payment of fifty per cent. of the arrears of such transportation due them, upon accounts adjusted by the accounting officers of the Treasury in accordance with the decisions of the Supreme Court.

The subsequent acts of February 24 and March 3, 1881 (21 Stat., 348, 419), make further appropriations for the payment of fifty per cent. of the full amount "for Army transportation lawfully due such land-grant railroads as have not received aid in Government bonds."

The Army appropriation act of June 30, 1882 (22 Stat., 120, 121), ap

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