Statement of the condition of the direct-tax accounts, &c.—Continued. 15 per cent. allowed. State or Territory. Amount im- Amount col- Balance due United States. $452,088 00 2, 603, 918 67 On compromise. 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. 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 he 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 Revised 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 at torney, to determine whether cases reported to him by collectors of internal 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 explained 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— "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." Accord and Satisfaction-(See Compensation, Consideration, Liability, Pay.) 10. Of John B. Guttman, for purchase price for site of public building.. 154 *Proof read and index made by Thomas Robinson, Esq., of this office. Accounts-(See Public Accounts.) 1. Adjustment of....... 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............ 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.. 17. For mail service, settling; conclusiveness of 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.. Page, 102, 185, 354 233 143 641 185 247 360 177 266 330 IX 471 155 61 511 188 165 169 390 XXIX 483 442 93 483 100 483 395 590 596 584 175 554 389 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 regarding. 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... 408 138 139 103 483 507 452 .483,514 3-9 227 206 191 XXII 103 514 $1 306 516 156 177 2. Action of, in regard to accounts of General Meigs............ 3. Action of, regarding dockets 616 394 11. Authority of, over credits or allowances made by predecessor.. 372 34. Duty of, to make set-off............. 35. Duty of, to withhold salary of Congressmen. 36. Five years' limit for reporting to Congress. 37. In regard to reversing decisions of ............ 38. In Treasury Department, jurisdiction of 34 254 .32, 326 36 36 105 33. Duty of, regarding allowance and pay to deputy marshals 642 360 102 486 373 192 |