Page.

Claims-Continued.

DISALLOWANCE OF―:

Cannot be allowed when expressly or by clear implication, prohib
ited by law.

The Treasury Department will not, as a general rule, take cognizance of any merely equitable claim arising under an assignment..... FORMS OF PROCEDURE CONCERNING -:

Sources of information regarding

82

14

279 and note.

INTEREST ON -: (See separate title, INTEREST, subtitle, not payable, when.)

JURISDICTION OF -:

The accounting officers of the Treasury Department will not gener-
ally take any final action on a claim presented to them, on which
suit is pending against the United States in the Court of Claims.
Reasons..

LAW OF:

Sources of information concerning, where found

LEGAL TITLE TO-:

Only-recognized by Treasury Department.

PAYMENT OF—:

A proper subject for regulations. Reason...

... 220, 225-227

279-281

2, 14, 18

1,13

In —, legal title only is recognized by the Treasury Department... 2, 14, 18 PENDENCY OF - BEFORE ACCOUNTING OFFICERS:

Cannot be pleaded to a suit on the same cause of action in the Court
of Claims....

Information concerning the law and forms for attorneys and clients

272

270,271

in claim-cases against the United States (Appendix, Chap. II)... 267-281 (See ACCOUNTING OFFICERS.)

Clerks. (See OFFICERS.)

Clients. (See ATTORNEYS AT LAW.)

Collectors of Internal Revenue.

JUDGMENTS AGAINST: (See separate title, JUDGMENTS.)

LIABILITIES OF —:

When a collector seizes a distillery by order of an officer not author-
ized so to order, the collector is not entitled to a certificate of
"reasonable cause "under Rev. Stat., secs. 970, 989.....

Commissioners of Circuit Courts.

ACCOUNTS OF -:

How certified

COMPENSATION OF —:

Are entitled to a fee, to be paid by the United States, of 10 cents for
administering an oath to a supervisor of election or special
deputy marshal, to verify his salary account, and to 15 cents for
certifying thereto. Reasons

246-248

88

..99, 101-110

Are not entitled to be paid by United States any-for drafting (1)
oaths of office or (2) affidavits to verify salary accounts of super-
visors of elections or special deputy marshals. Reasons ......99, 110, 111

Commissioners of Circuit Courts-Continued.

COMPENSATION OF-Continued.

Fees of commissioners are paid from sundry civil expenses appropri

Page.

84

ations

DUTIES OF -:

Must administer oaths of office to supervisors of elections and special
deputy marshals

101

FEES OF: (See COMPENSATION, supra.)

The usual practice in cases such as that of the Central and South
American commissioners. Illustration..

257

Considered in regard to the case of a clerk and superintendent of
Winder's Building, who received compensation as disbursing
agent and superintendent of the building of a fire-proof roof for
said building. Held: that he was not entitled to the compensa-
tion....

.69, 70, 73-79

(See OFFICERS; PER DIEM; REGULATIONS, subtitle, limitations on —. For of any particular office or officer, see title devoted to that office or officer.)

Compromises. (See CONTRACTS.)

Comptrollers.

DISABILITIES OF -:

Neither the final nor any other action of a Comptroller is essential to
authorize suit to be commenced in the Court of Claims, and a
disallowance of a claim by him cannot be pleaded in that court
either originally or puis darrien continuance, either in abatement
or in bar of an action......

DUTIES OF:

Comptrollers are, by express statute, authorized to examine accounts
and to certify balances thereon. The exercise of this power in-

226, 227

volves judicial discretion..

General discussion of-...

Madison's definition of

(See SKETCH, etc., post.)

LIMITATIONS ON -:

Should overrule decisions of courts only on very good grounds....
POWERS OF—:

Cannot be required by any officer to allow or disallow, in accordance
with said officer's judgment, any claim against the United States.
He exercises his powers by virtue of law and must use his own
judgment as to such claims....

General discussion of-....

May fix compensation allowed to telegraph companies, when.....
(See DUTIES of, supra.)

245, 246

80-82

81

104

.65, 81, 82

80,82 112, 115

Page.

265

Comptrollers-Continued.

SKETCH OF DUTIES OF-UNDER THE CONFEDERATION......

(See ACCOUNTING OFFICERS; FIRST COMPTROLLER; SECOND COMPTROLLER.)

Cannot divest right to interest arising under the terms of a contract,
express or implied. Reason. But may change rate of interest,
prescribed by a pre-existing statute on causes of action in tort
given by statute, even though an action be pending thereon.
General discussion.

... 137, 142-146

(For acts construed or referred to in decisions, see separate title,
Аст.)

ANY COLLECTOR OR OTHER OFFICER OF THE REVENUE:

The words-(Rev. Stat., secs. 970, 989) apply only to collectors or other officers of the customs service and do not include collectors of internal revenue. Reason. (But see foot-note on page 163.)................. ANY OTHER SERVICE OR DUTY:

In Rev. Stat., sec. 1765, means one rendered for the United States ...
APPROPRIATIONS:
History of act of July 7, 1884 (23 Stat., 227, 236), appropriating,
among other sums, certain amounts for the Central and South
American Commission....

It is not competent to limit and restrict the true legal effect of - in
general terms, by the estimates submitted to Congress asking for
such nor by any erroneous opinions as to the amount lawfully
payable from the -
Navy and Marine Corps pay (act July 7, 1884, 23 Stat., 262) con-
strued by the light of various acts, and especially that of June
20, 1874 (18 Stat., 110, sec. 5), are available indefinitely, after
they have once become available

163

71

249

132, 135

27-33

Rev. Stat., sec. 3676, gives no authority to decide whether or not an
appropriation is available. It relates to the power to control
expenditures; not to the existence of appropriations......
Rev. Stat., sec. 3679, applies only to annual - not to those which, by
force of the act of June 20, 1874 (18 Stat., 110), are made perma-
nent and continuous ...

34

32

Rev. Stat., sec. 3684, makes for public buildings available before
the fiscal year commences

31

Rev. Stat., sec. 3690, provides, in substance, that annual appropria-
tions can only be " applied to the payment of expenses properly
incurred during that [fiscal] year," for the service of which they
are made; but permanent appropriations can be "applied to the
payment of expenses properly incurred" after a fiscal year..........

32

Page.

Construction-Continued.

APPROPRIATIONS-Continued.

The general terms of-acts are to be construed in subordination to

the general provisions of other statutes on the same subject..... 248,256
When an act appropriates a gross sum "for the pay of the Navy"
without specifying the amount to which any officer of the Navy
is entitled, such amount is to be determined by the statutes else-
where prescribing compensation. And such statutes are to have
their true legal effect and not that which Congress or other offi-
cers may have erroneously supposed them to have....
(See APPROPRIATIONS.)

. 132, 135, 136

120,127

120, 127

.... 120, 127

CAPTURED AND ABANDONED PROPERTY ACTS:

Act July 28, 1866 (14 Stat., 329, sec. 8), while not carried into the
Revised Statutes, remains in force as to suits for acts done under
the Reasons..

CASE:

Meaning of the word in Rev. Stat., sec. 838

CASES TRIED OR DISPOSED OF BEFORE THE JUDGE:

Meaning in Rev. Stat., sec. 838

CASUS OMISSUS:

is clear...

Is to be avoided by construction unless the CENTRAL AND SOUTH AMERICAN COMMISSIONERS: Construction given to that provision of act of July 7, 1884 (23 Stat., 227, 236), which authorizes the appointment of -and the payment of their compensation. This act makes a permanent specific appropriation for a designated service; the time for rendering which and the duration thereof, are indefinite.....

CHANGE OF TRIBUNAL, NOT OF PROSECUTING OFFICERS:

Rev. Stats., sec. 643, contemplates

CITY:

120, 127

120, 127

37,44

24, 25

25

114

248, 257

35, 36

What the term " --or town" includes (act Feb. 28, 1871, 16 Stat., 435;
Rev. Stat.. sec. 2022)..

COMPENSATION:

When a statute limits the gross amount of- and a subsequent stat-
ute imposes new duties at a prescribed rate of the limita-
tion of the first act applies as well to the amount of - for the new
duties as to that for the previously authorized duties. But, if a
later special statute relieves the for the new duties from the
limitation and then a still later act enlarges the act, imposing
the new duties by extending it to other new duties to be rendered
on the same terms and conditions, the amount of- for such added
duties is also relieved of the limitation....

COMPENSATION OF COMMISSIONERS:

181, 182

..38, 49-52

Acts and sections of Rev. Stat., concerning - considered..........................99, 101-111 CONTRACTS: (See EXCEPTIONS, post.)

L

Page.

Construction-Continued.

COUNTY:

Act June 10, 1872 (17 Stat., 349); Rev. Stat., sec. 2028. To what officer
reference is had and to what not; when it is to be regarded as
eliminated from the statute...
.180, 181, 182, 183, 184

When there are two descriptions, the one true, the other false, the one
applicable, the other inapplicable, the former is to be applied, the
latter rejected....

DIRECTORY, WHEN:

Provisions are

DISTRICT:

Act June 10, 1872 (17 Stat., 349). To what officer reference is had and
to what not..

DISTRICT ATTORNEYS:
Construction of the statutes concerning emolument returns and settle-
ment of the question: whether fees for defending, under the cap-
tured and abandoned property acts, should be included in such
returns.......

80

184

115

180, 181

.37, 38, 46-52

ELECTIVE-FRANCHISE LAWS: Construction given to some provisions of the acts of May 31, 1870 (16 Stat., 140), Feb. 28, 1871 (16 Stat., 433), June 10, 1872 (17 Stat., 347), and of Title XXVI (sections 2002-2031) of the Revised Statutes. History of the enactments and opinions on the merits of the law. The Ohio State Statutes in part quoted....155-196 and notes. (See STATUTES, post.)

EMOLUMENT RETURNS: (See DISTRICT ATTORNEYS, supra.)

EMPLOY:

Meaning of

EMPLOYMENT:

Definition of

EVASION OF STATUTE:

The provisions of a statute cannot be evaded by any shift or contriv-
ance which may be attempted to defeat its purpose.

(See STATUTES, post.)

EXCEPTIONS:

An exception to a general and comprehensive clause should be
strictly construed, and should not be enlarged by construction
beyond the plain meaning or purpose of its words, and those
who claim its benefits must bring themselves clearly within it.
This rule generally applies in construing contracts and wills....
Cannot be engrafted on statutes by inference or by importing into
statutes words which are not found there..........

EXTENSION OF STATUTE TO NEW THINGS:

Except in some few cases where a statute has fallen under the prin-
ciple of excessively strict construction, the language of a statute
is generally extended to new things, which were not known
and could not have been contemplated by the legislature when
it was passed. This occurs when the act deals with a genus and
the thing which afterwards comes into existence is a species
of it......

EXTRA COMPENSATION:

Rev. Stat., sec. 1765, and act June 20, 1874 (18 Stat., 101), con-
sidered

.65, 69, 70, 73-79