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DEMOPOLIS FEMALE ACADEMY.

Demurrage...

DENCKLA & Co...

DEPOSITORIES.

Page. 1271

.1110, 1152

Where deposites of the public moneys were solicited by the President of this bank,
and granted to it upon certain conditions, and the sum of $214,808 56 thereby
placed in jeopardy, if not beyond recovery, the Attorney General is called upon to
advise concerning the course of procedure to be adopted to insure a thorough in-
vestigation of the affairs of the bank and the occasion of its default...
The resolutions of the stockholders and directors, by which the debtors of the bank
were permitted to discharge their debts by a transfer of the stock of the bank, ren-
der such transfers a nullity and leave such debts still due, and a part of the fund
to which the creditors of the bank have yet a right to look for satisfaction of their
claims.

The best remedy is a bill in equity, to be filed in the name of the United States against
the individuals who were the president and directors of the bank in the years 1819,
1820 and 1821, and such of the stockholders during these years as appear to have
had any instrumentality in perpetrating this wrong on the United States, or who
have been benefited by the wrong of others; and also against such debtors of the
Bank of Vincennes as may have taken advantage of the resolution to pay off their
debts in the stock of the bank....

Further suggestions are made as to the remedy proposed, the investigations to be made, and for the deposite of the books of the bank in the custody of the court. The Secretary of the Treasury may take security from the State Banks for the safety of the public deposites, in case they shall be made depositories of the public money and fiscal agents of the government...

The deposite banks are required to pay interest upon any sum which may remain in them to the credit of the Treasurer of the United States over and above three-fourths of their capital, respectively, for the period which may elapse before the Secretary of the Treasury shall find it expedient to transfer it to another bank-whether the same have been used or remained unemployed..

......

1376

519

519

519

519

866

1059

Deposite banks from which a transfer is ordered, are liable for interest until the moneys transferred shall be actually placed to the credit of the Treasurer in those to which the transfers shall be made..

Money held by the agencies of deposite banks must be regarded, in respect to liabil-
ity for interest, as well as in all other respects, precisely as if no agencies existed,
and as if the money were held at its ordinary place of business, and in the ordina-
ry way. Interest should be charged upon the amount which may be held by both
the bank and its agencies above one-fourth of the capital stock..
The expression "a whole quarter of a year" means a whole fiscal quarter, as known
at the department from its organization...

Banks employed as depositories before the passage of the act of 1836, which have had an amount exceeding one-fourth of their capital during the whole of the fiscal quarter elapsed since the act, are chargeable with interest for the quarter, although their agreements were not executed until a part of the term had expired....

But in order to make them liable for the interest, the deposites must have exeeeded one-quarter of the capital for the whole quarter...

Under the order of the Treasury Department, approved by the President on the 5th of October, 1833, disbursing officers may legally keep the public moneys entrusted to them on deposite in the banks heretofore selected by the treasury, and which now have the public money..

1059

1059

1069

1069

1069

Disbursing officers may legally make special deposites of their funds in non-speciepaying banks, if so directed by the President, where they will agree to receive the funds in that way..

Any bank not restrained by its charter, or other statutory enactments, nor by judicial process, from receiving special deposites, is competent to enter into a contract for the safe-keeping and return of a special deposite in such way and on such terms as may be agreed on..

1121

1121

...... 1121

Payment by disbursing officers to the credit of the United States, must be made to the Treasurer, or to some specie paying bank.....

All banks are disqualified to be selected as banks of deposite which shall have issued or paid out any note or bill of their own or other banks of a less denomination than five dollars....

The act to regulate deposites of the public money authorizes the selection of banking corporations chartered by the acts of the legislatures of the different States, in those States, only, as depositories, plainly excepting private banking associations, and such as the North American Trust and Banking Company...

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DEPOSITORIES, (continued.)

The Secretary of the Treasury has no legal authority to investigate the condition of
the banks of Wisconsin Territory against their consent..
Such a power is not conferred by their charters, nor by any of the acts of Congress
confirming them...

Page.

1236

1236

The Bank of America having paid out bills of other banks of a denomination less than five dollars, has incapacitated itself from being a depository of the public

money..

Deputy postmasters who shall be required to execute the functions of de positaries
under the act of July 4, 1-40, ought to give new bonds, with sureties, to be ap-
proved by the Solicitor of the Treasury.
Instructions respecting the form and penalty of the bonds should be given through
the Post Office Department...

1240

1350

1350

1356

Collectors who are made depositaries of the public moneys under the act of 4th July, 1840, are required to execute a new bond, with sureties, conditioned for the performance of the new duties required by said act, as well as those before required.. Collectors are not required to give bonds in a larger amount than before under the act of July 4, 1840, unless it shall be deemed necessary by the proper officers of the department; but they are required to give new bonds with new conditions embracing the new duties devolved upon them, as well as those previously required.. 1358 Under the act of July 4, 1840, all collectors of customs are required to execute bonds embracing, in terms, the new duties to which they are or may be subject..... Even at ports where there is a receiver general, there are some new and increased fiscal duties imposed on the collector which did not previously belong to him..... 1367 If the proper department shall deem it expedient, it may, in lieu of a new bond, embracing all the duties of the collector, take a new bond in a suitable penalty, embracing the new duties only, leaving the old one outstanding.. Collectors of customs are required to execute new bonds embracing the new duties imposed on them by the act of 4th July, 1840.

The act requires all collectors of customs to safely keep, without loaning or using, all the public money collected by them, or otherwise at any time placed in their possession or custody, till the same is ordered by the proper department to be transferred or paid out, except as therein particularly provided; and although he is required to pay it over, the character of his responsibilities and his duties is changed, even though there be no increase of money on his hands. DEPUTY, JOSEPH.

DEPUTY MARSHALS.

1367

1367

1373

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1373

470

234

1692

995

2111

1043

.778, 794, 798, 807

1097 5

.838, 840

713

.525, 1468 1267

...397, 995, 1133, 1673, 1700, 1766, 1809, 2054

The orphans' court of the county of Washington has power to grant letters of administration in respect to assets existing in the county, and payments made by the Treasury Department to an administrator thus appointed, are regular; yet in a case where the decedent resided in Baltimore, and have left a will appointing an executor there, and letters granting administration de bonis non are afterwards granted in Maryland upon the same estate, the letters issued in Washington become subordinate to them...

The President is authorized to make an original appointment of a justice of the peace,
during the recess of the Senate, for the District of Columbia...
He derives the power from the act of 27th February, 1801, authorizing him to ap-
point, from time to time, such number of discreet persons as he shall deem expe-
dient, to be justices of the peace in the District for five years...

1024

1584

The inspectors of the penitentiary in the District of Columbia have notwithstanding the authority conferred on the warden by the act of 25th February, 1831, the responsibility and duty of a general superintendence and management of the institution; and it belongs to them to limit the number of subordinate officers and servants, and to regulate their salaries....

1584

2025

DISTRICT OF COLUMBIA, (continued.)

Page. In them, and not in the warden, is vested the authority to appoint the physician and chaplain, they not being "inferior officers" within the meaning of the law...... 2025 DOCUMENTARY HISTORY.

It is the duty of the Secretary of State to prescribe to the contractor for publishing the Documentary History of the American Revolution the contents of the several volumes, that the selection of materials may not be altogether at the discretion of the compilers.....

He may signify his approval of the materials either before or after the manuscript shall be prepared for publication, as may be most convenient. The law will be answered by an approval at any time previous to the publication.

D'IVERNOIS, BOURRY.

DONALDSON, A. J...
DONALDSON, WILLIAM.
Dos HERMANOS....
DOTY, JAMES D.....
DOUBLE RATIONS..
DOWLING, THOMAS.

DRAFTS. See interest.

1855

1855

651

2032

1894

301

.1239, 1265 620

.1828, 2134

118

813

Bills of exchange may be endorsed by an attorney in fact, having competent authority derived from a power... Whether the Government is liable for the costs and damages occasioned by the nonacceptance of a draft drawn by the chargè d'affaires of the United States at Lima, depends upon whether he was authorized to draw it, and whether its non-acceptance was the mistake or fault of the Government. If he were authorized to draw, and the Government were at fault, the Department should make good the damages and costs to which he became liable on the return of his bill... Where the Treasurer of the United States issued a draft upon a deposite bank to a navy agent, who sold it in order to raise money for necessary expenditures, and the draft was after wards presented, and dishonored-HELD, that it was proper for the Treasury Department to pay the interest and costs incident to the dishonor, and the amount from the original appropriation under which it was drawn...... 1179 And as the holders are public creditors, the amount may also be paid in treasury notes under the 4th section of the act of 12th October, 1837...

1179

When the United States, by their authorized officers, become a party to negotiable paper, they incur all the responsibilities of individuals who are parties to such instruments. [The United States vs. Bank of the Metropolis, 15 Peters, 377.]... 1528 A draft drawn by one of two Indian commissioners, sent to treat with the Prairie Indians, to the order of, and endorsed and negotiated by the other, to Burnley & Co., the holders, should be paid, notwithstanding the proviso to the appropriation act subsequently passed....

1812

If, on the settlement of the accounts of the commissioners, or either of them, it be found that they are debited with more than they can obtain credits for, it will not be the fault of the officer, but the necessary effect of the act of Congress......... 1812 The Bank of the Metropolis is entitled to payment of a draft drawn by a contractor for removing Miami Indians to the country assigned them west of the Mississippi upon the Secretary of War, and accepted, payable from the contract moneys, and thereafter transferred to said bank, notwithstanding subsequent assignments of the moneys due upon said contract; such draft being a prior equitable assignment of the moneys to become due, and made with the knowledge and consent of the Secretary of War. 1828 DRAIS, DANIEL... 497

DRANE, Lt. A........
DRAWBACK.

.1396, 1700

The act of the 3d March, 1825, relative to the completion of entries for the benefit of drawback, must be construed as being prospective in its operation..... The application authorized by the act of the 3d of March, 1825, for the completion of an entry for the benefit of drawback may be made by the attorney in fact of the exporter, who may, under proper circumstances, make the oath and give the bond. The power of attorney given by Manuel Velez is in the proper form, and has attached to it a notarial attestation of its execution. . . . . Non-residents generally may perform the acts necessary to the benefit of drawback by agents..

462

651

651

...

651

Bond for....

663

Under the acts of March 2, 1799, and January 5, 1805, goods may be exported for the benefit of drawback to any foreign port or place situated to the westward or southward of Louisiana, if such port or place be in the dominions of a foreign State immediately adjoining to the United States...

755

DRAWBACK, (continued.)

Goods, wares, and merchandise, imported prior to the passage of the tariff act of 20th August, 1842, are entitled, upon exportation thereof, to drawback, without deducting the two and a half per cent. mentioned therein. The deduction applies only to goods subsequently imported..

....

The act of 1849, requiring moneys received from customs, &c., to be paid into the treasury without abatement or reduction, does not deprive goods of the benefit of draw back which were already in the country, and entitled to it....

Its design was to take from goods thereafter to be imported the privilege of drawback when once withdrawn from the custody of the officers of the customs, and not to extinguish any existing right...

DUBARRY, Surgeon E. L....

Page.

1602

1994

.....

1994

..1550, 1868

DUNCAN, Captain U. S. Navy.

838

DUNGAN, ABEL S...

660

DUPLAT, Mr......

215

DURANT, THOMAS J.

2104

DUTIES.

Duties on goods seized with a vessel of a neutral nation and sold, but afterwards adjudged to be unlawful prize, may be lawfully exacted, and cannot be remitted by the Executive.....

110

The destruction of goods by a public enemy does not release the owner from the pay-
ment of duties on goods which had been secured according to law.....
Saltpetre was free from duty under the laws of the United States on the 3d of May,
1803...

173

Where a foreign vessel was driven into an American port, with a cargo of Jamaica rum, for safety, and a portion of the cargo sold to pay seamen's wages and other expenses, and application was made to the President for permission to sell the remainder-HELD, that he has not the power to give such permission..

A bona fide importation of goods into the Floridas after their cession to the United States, but previous to the delivery of possession thereof, was an affair between the importer and the Spanish government of which the government of the United States had no right to complain...

Yet goods carried into a port of Florida before the delivery of possession, which remained water-borne until after delivery, and then brought into the United States in the same vessel, or by transhipment into others, having never been entered in the Spanish custom-houses, nor landed, nor the duties paid, would be subject to our revenue laws.

The consignee of a quantity of rum imported by the brig Hope in 1816, and afterwards sold, is liable for the duties within the case of the United States vs. Lyman, (1 Mason's Reports, 482,) and an action may be maintained against him for them

.....

A collector may continue to receive for duties the bonds of a house unquestionably
good, notwithstanding the obligor may have taken into partnership an individual
whose bonds remain unpaid, but who has placed in the hands of the district attor-
ney means ample for their payment, and has, thereupon, been discharged.......
Duties accrue on the importation of goods; and unless they are subject to duties at
the time of the importation, they are not subject to duties at all.
The 105th section of the duty act of 1799, which is conformable to the 3d article of
the treaty of 1794 with Great Britain, exempts from duties the proper goods and
effects of Indians...

223

299

314

314

430

484

704

704

Goods imported fraudulently and collusively under cover of Indians are liable to

seizure..

704

The act of the 28th May, 1830, repeals so much of the act of 3d March, 1823, as imposes a penalty of fifty per cent. on the appraised value of goods falsely invciced and entered by the owner at the collector's office...

716

The law which is in force at the time of entry and presentment of the invoice is that which must control the proceedings and forfeitures in consequence thereof....... 716 The act of 2d March, 1833, to modify the act of July 14, 1832, and other acts admitting silks, did not repeal the act of 14th July, 1832, and former acts, which impose duties on millinery, hosiery, and ready-made clothing; and those articles, of whatever material composed, are subject to duties... The operation of the revenue laws cannot be legally suspended by the Comptroller, even though goods may have been ordered in view of an erroneous practice, and the importers wish to countermand their orders from abroad..

1216

1216

It is the duty of collectors of customs to pay the duties collected by them into the treasury, although some of them may have been paid under protest, and importers shall have prosecuted to recover them back....

1228

Where judgments shall be obtained against the collectors for overcharges of duties,

DUTIES, (continued.)

government ought to discharge them and relieve collectors of the consequences thereof..

Collectors should adjust the duties with importers at the time of the importation, and not leave them unascertained for any considerable time, as the practice will be pernicious in its consequences...

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The tariff act of 2d March, 1833, provides that all articles of manufacture which may be ascertained to be worsted shawls, worsted stuff goods, or composed of silk and worsted, shall be admitted free of duty.

Page.

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1273

Duties erroneously paid under protest, and accounted for by the collector, cannot be refunded by the Treasury Department without previous legislative sanction...... 1376 The duty to be levied on all articles manufactured from two or more materials, without any reference to the relative value or quantity thereof, should be that which would be most beneficial to the government were the articles composed exclusively of any one of them.

The compromise act of 1833 is capable of being executed without further legislation; the regulations of the act of 1832, and the powers of the Secretary of the Treasury, are in force.....

1477

1505

This act must be read with all the other statutes in pari materiâ, as part of a consistent and systematic whole. It only modifies those statutes so far as they may be incompatible with its own provisions...

1505

The preceding opinion reconsidered and reaffirmed. The bearing of the fifth section accords with the interpretation given.

1510

Duties can be assessed under the act of 1833, as that of 1832 is not repealed, but
only modified so far as any of its provisions are incompatible with it..
It must be read in pari materiâ with former acts; and, when so read, a revenue poli-
cy may be rationally discerned and effectuated...
Coffee imported from Rio Janeiro in a Danish vessel is duty free, the same as if im-
ported in an American vessel.

.........

1510

1510

1668

The third article of the treaty of the 26th April, 1826, with Denmark, covers the case, and takes it out of the prohibition contained in the act of 1st March, 1817.. 1668 The tariff act of the 3d August, 1842, does not affect the question.. 1668

See also.

DRY DOCKS.

..94, 1215, 1273 ...1794, 1866

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Where the contractor for parchments for land patents delivered a portion of them in printed form and received payment therefor, augmented by the price of the printing-DECIDED, that the amount thus erroneously paid may be deducted from other sums yet due him....

1326

The contractors for the printing of parchments cannot be paid for such printing; nor are they entitled to the amount thus overpaid to the contractor for parchment..... 1326 A requisition and a warrant issued in favor of Jeremiah Smith, Jr., are not discharged by payment wrongfully made to another person...

1666

A treasury warrant regularly issued is legally available to the true owner at all times and he may at all times claim the benefit of it, and the sum really due to the real claimant may be paid without the issue of any new requisition....

Where a warrant has been properly issued and paid by mistake to a wrong person,

1666

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