Imágenes de páginas
PDF
EPUB

Statement of the condition of the direct-tax accounts, fc.-Continued.

[graphic][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed]

* On compromise.
t Including the 15 per cent. allowed.

Amount collected, $4.281.60 ; and amount allowed by the First Comptroller, March 27, 1884, under act of August 7, 1882, $15,030.40=$19,312.00.

$ Amount allowed by the First Comptroller, March 27, 1884, under act of July 1, 1862, $62,648.00. FIRST COMPTROLLER'S OFFICE.

May 1, 1884.

CONNOLLY'S CASE (ante 45, 46).

This case followed the practice which prevailed in the Treasury Department when the present First Comptroller came into office.

Section 838 of the Revised Statutes provides that,

“ It shall be the duty of every district attorney to whom any collector of customs, or of internal revenue, shall report, according to law, any case in which any fine, penalty, or forfeiture has been incurred in the district of such attorney for the violation of any law of the United States relating to the revenue, to cause the proper proceedings to be commenced and prosecuted without delay, for the fines, penalties, and forfeitures in such case provided, unless, upon inquiry and examination, he shall decide that such proceedings cannot probably be sustained, or that the ends of public justice do not require that such pioceedings should be instituted ; in which case be shall report the facts in customs cases to the Secretary of Treasury, and in internal-revenue cases to the Commissioner of Internal Revenue for their direction. And for the expenses incurred and services rendered in all such cases, the district attorney shall receive and be paid from the Treasury such sum

as the Secretary of the Treasury shall deem just and reasonable, upon the certificate of the judge before whom such cases are tried or disposed of: Provided, That the annual compensation of such district attorney shall not exceed the maximum amount prescribed by law, by reason of such allowance and payment."

It is now determined that “the Secretary of the Treasury will not approve any claim of a district attorney under section 838 of the Re. vised Statutes for services in any case not 'tried or disposed of' before the proper judge. Hence, when no prosecution is instituted, compensation cannot be allowed for inquiry and examination by a district attorney, to determine whether cases reported to him by collectors of in. ternal revenue for violations of internal-revenue laws shall be prosecuted in court." The full decision on this subject will be found in District Attorney's case (5 Lawrence, Compt. Dec.), in which are ex: plained Keasbey's case (1 Lawrence, Compt. Dec., 2d ed., 172), Leake's case (2 Id., 445), and this case (ante, 45, 46).

NEBRASKA FIVE PER CENT. CASE (ante 247.) Since the foregoing case was printed the 110th volume of the Reports of the Supreme Court of the United States has appeared, in which the court in the five per cent. cases (110 U. S., 471) holds that

66 Under the act of March 3d, 1845, ch. 76, relating to the admission of Iowa into the Union, or the act of April 18th, 1818, ch. 67, for the admission of the State of Illinois into the Union, by which • 5 per cent. of the net proceeds' of public lands lying within the State, and afterwards sold by Congress, shall be reserved and appropriated for cer. tain public uses of the State, the State is not entitled to a percentage on the value of lands disposed of by the United States in satisfaction of military land warrants."

INDEX TO DECISIONS.*

140

143

411

Page. Abatement1. In direct tax..

385 2. Of direct tax; claims ...

367 Absences— 1. From Departments.....

528 Absence Without Pay1. In regard to..

526 Absent from his Post1. When is diplomatic officer....

445 Absolute Property

1. As to title under will . Abstract

1. Of disbursements....... Abstract:

1. In disbursing officers' accounts ....... Absurd consequences1. In regard to construction.......

544 Absurdity,

. 1. In construction ................ Acceptance1. In regard to holding office......

413 2. Of a commission ........ Accord and Satisfaction—(See Compensation, Consideration, Liability, Pay.) 1. In regard to.

570 2. Payment of debt by delivery.......

571 Account1. For direct taxes......

358 2. For internal revenue, credits in... 3. For services by Utah and Northern Railway ........

205 4. For services of assistant district attorney

541 5. Manner of passing, in Post-Office Department...

XXII 6. Of an administrator..........

177 7. Of an executor.......... 8. Of James A. Connelly ......... 9. Of J. E. Reeside, mail contractor, copy of.... 10. Of John B. Guttman, for purchase price for site of public building.... 11. Of John W. Foster, as foreign minister .........

445 12. Of Navy Department, examined by Fourth Auditor..

252 13. Of N. W. Trimble, chief supervisor, copy of...

491 14. Of postmaster, adjusted by Sixth Auditor...

536 15. Of postmaster, rendered quarterly.

536 16. Opening a probate..............

179 17. Proving an........

514 18. Right to money paid by........

303 19. Settlement by probate court of a partial...

177 * Proof read and index made by Thomas Robinson, Esq., of this office.

645

430

2233

143

641

185

177

266

511

103

IN

[ocr errors]

Page
Accounts-(See Public Accounts.)
1. Adjustment of...............

..........102, 185, 354
2. Adjustment of Pacific Railroad..
3. As to appropriations.... ...........
4. As to expenses of marshals ........
5. Audit and adjustment of..
6. Auditing and settling public land......
7. Authority to settle and adjust....
8. Corrections in periodical..........
9. Credits allowed in Treasurer's....
10. Examination and allowance of........
11. Examination and re-examination of ..
12. Examination and settlement of commissioners'.....
13. For burial of deceased pensioner...
14. For examination of fruit distilleries.
15. For fees, adjustment of..
16. For interest on subsidy bonds ...........
17. For mail service, settling ; conclusiveness of ....
18. In Treasury Department, admissibility of
19. Jurisdiction of accounting officers over...

391
20. Number of, settled by First Comptroller.
21. Objects in auditing ........
22. Of attorneys ..
23. Of chief supervisors of elections.....
24. Of clerk of Supreme Court..
25. Of clerks............................
26. Of clerks of courts, adjustment of.... ....
27. Of commissioners......
28. Of commissioners, as to fees.
29. Of disbursing clerk of Interior Department, settlement of..
30. Of disbursing officer; salary of Congressman...
31. Of disbursing officers .........
32. Of disbursing officers, adjustment of...
33. Of disbursing officers, settlement of....
34. Of District Commissioners...
35. Of fees ..............................
36. Of Freedman's Hospital..
37. Of J. E. Reedside, statements of....
38. Of marshal in Territory, settlement of..
39. Of marshals .................
40. Of marshals, clerks, and commissioners..
41. Of marshals, settlement of ...
42. Of officers of court.......................
43. Of officers of the District .......
44. Of Pacific railroads ...
45. Of Pacific railways, adjustment of ........
46. Of Pacific railways, letter of Secretary of the Treasury
47. Of postmasters . ............
48. Of secretary of Territory, settlement of..
49. Of supervisor of election .........
50. Of Thomas J. Hobbs, vouchers in ...
51. Of Treasurer, duty of Comptroller as to
52. Payments of, by draft...
53. Principle applying to adjustment of .....
54. Quarterly, settlement not final.

[ocr errors]

452

191

103

516

... XXVII

Page.
Accounts-Continued.
55. Questions arising in settlement of ...

407
56. Reopening rejected claims........

373
57. Right to reopen ...

173
58. Set-off in adjusting ...........

359
59. Settlement and adjustment of ..

...........390,507
Accountable Warrant.
1. To advance money...

......

123
Accounting Officers-
1. Action of, in passing on claims.............

317
2. Action of, in regard to accounts of General Meigs.

616
3. Action of, regarding dockets ....

394
4. Action of, regarding dual salaries..

629
5. Adjustment of accounts by .............

354
6. Allowance of Attorney-General conclusive on.

544
7. As to authority of.............

605
8. Authority for....................................

XXVII
9. Authority of....................................

507
10. Authority of, over adjustments...

185
11. Authority of, over credits or allowances made by predecessor

372
12. Authorized to adjust accounts of Pacific railways....

206
13. Charging State with direct tax....

367
14. Circuit court commissioners ...

406
15. Conclusiveness of, action of......

361
16. Conclusiveness of, final judgments of...

172
17. Correcting mistakes of officers......

606
18. Courts cannot control action of..
19. Deal only with legal rights......

263
20. Decisions of, before Congress...

253
21. Deductions made by ...........

179
22. Discretion of, as to claims....:

113
23. Disposition of, claims by .......

470
24. District attorneys' accounts revised by.

429
25. Duties of....

... XXXII
26. Duties of, as to settlement of claims....

........ 252, 253
27. Duties of, as to subcontracts...

...... 34
28. Duties of, under act June 14, 1878....

254
29. Duty, discretion of

326
30. Duty of, as to assignments.....
31. Duty of, as to powers of attorney ..
32. Duty of, as to set-off..........

105
33. Duty of, regarding allowance and pay to deputy marshals ..

642
34. Duty of, to make set-off..........

360
35. Duty of, to withhold salary of Congressmen..

102
36. Five years' limit for reporting to Congress..

486
37. In regard to reversing decisions of ...

373
38. In Treasury Department, jurisdiction of .....
39. Jurisdiction of ..........

176, 188, 354
40. Jurisdiction of, independent of appropriations.....

254
41. Jurisdiction of, under appropriations......

254
42. Jurisdiction over District Commissioners' accounts

388
43. Land grant railroads ................

130
44. Mileage allowed by..

484
45. Power of, as to disallowances........
46. Practice of, as to equitable titles..

36

.....

192

76

« AnteriorContinuar »