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OF THE

COMPTROLLER OF THE TREASURY.

VOLUME II.

CONTAINING DECISIONS BY

ROBERT B. BOWLER,

COMPTROLLER,
AND

EDW. A. BOWERS,

ASSISTANT COMPTROLLER.

WASHINGTON:
GOVERNMENT PRINTING OFFICE.

1896.

L 8580
NOV8 1933

TREASURY DEPARTMENT,

Document No. 1871. Office of Comptroller of the Treasury.

TABLE OF DECISIONS OF COURTS, OPINIONS OF ATTORNEYSGENERAL, STATUTES, REGULATIONS, ETC.,

CITED IN DECISIONS.

(Where a decision or an act is cited more than once in the same decision, the first citation

only is indicated.]

DECISIONS OF COURTS.

35

124 .................................

423.................................

170

Page.

Page. Adams u. Nichols, 19 Pick., 275.... 368 Butler et al. v. Pennsylvania, 10 How., Allen v. Inhabitants of Jay, 60 Me.,

402 ...........

Butterfield v. Byron, 153 Mass., 517... 367 Allstaedt v. United States, 3 C. Clş. Button v. United States, 20 C. Cls. R.,

R., 284........
Andrews r. Auditor, 28 Grattan, 115.. Calder v. Henderson, 54 Fed. Rep.,
Anglo-Egyptian Navigation Co., v.

802 ................................. 115 Renie, L. R., 10 C.P., 271............ Caldwell v. Jackson, 7 Cranch, 276...

419 Appleby v. Myers, L. R., 2 C. P., 651.. Capen v. Peckham, 35 Conn., 88 ...... Auditors of Wayne County o. Benoit, Carpenter v. United States, 15 C. Cls. 20 Mich., 176........................

R., 247.......
Babcock v. Murray, 70 N. Y., 521...... 134 Central Branch v. Smith, 23 Kans.,
Badeau v. United States, 130 U. S.,

745.......... 439...........

.......... 7,53, 136 Central Trust Co.o. Wabash, etc., R. Bank v. New York, 2 Black, 620...... 375 R., 32 Fed. Rep., 684 ................ Bank Tax Case, 2 Wall., 200.......... 375 Champaign County Bank v. Smith, 7 Bank of Greencastle v. United States,

Ohio St., 42......................... 15. C. Cls. R., 225.................... Chesapeake & Ohio Ry. Co. v. United Bates v. Clark, 95 U.S., 204...........

States, 20 C. Cls. R., 49.............. Beck v. Flournoy, etc., Co., 65 Fed. Chicago, etc., Ry. Co.o. City of Dar. Rep., 30..........

enport, 51 Iowa, 451 ................ Bell v. United States, 28 C. Cls. R., Chicago, etc., Ry. Co. v. Hoyt, 149 U.

65...........
Bennetto. United States, 19 C. Cls. R., City of Philadelphia v. Gibson, 60
379 ...........

Penn., 136 ..........
Blair v. Cuming County, 111 U.S., 363. Clandaniel v. Tuckerman, 17 Barber,
Blake v. United States, 103 U. S.,

184 ..................... 227 ...............................

Clark v. Collier, 100 Cal., 256.......... 367 Board of Liquidation v. McComb, 92 Clark v. United States, 95 U. S., 539... 374 U.S., 531......

.......... Cleary v. Sohier, 120 Mass., 210 ....... 369 Bowman v. State Treasurer, 25 Penn., Cleaver v. Traders' Insurance Co., 40 23..................................

Fed. Rep., 863 .........
Brodhead v. Milwaukee, 19 Wis., 624.. 112 Clough v. United States, 47 Fed. Rep.,
Brumby v. Smith, 3 Ala., 123.......... 370 791.................................
Bann v. The People, 45 III., 397 ...... Clough v. United States, 55 Fed. Rep.,
Bunting u. Willis, 27 Gratt., 144 .....

373, 921 ..........
Burchiel v. United States, 4 C. Cls. R., Cole v. La Grange, 113 U.S., 1........

549................................. Colquitt, Governor, v. Smith, 65 Ga., Burlington . Beasley, 94 U.S., 310 ... 114 341 .............

............

..............

S..1................................

181

471

552

III

643...........................

371

39

Page.

Page. Commonwealth v. Sherrad, 4 Leigh, Gentry v. State, 22 Ark., 544......... 552

.... 36 Gilbert v. United States, 23 C. Cls. R., Conger v. Gilmer, 32 Cal., 75.......... 133 218 ............................... 384, 656 Conner o. Mayor, etc., New York, 1 Gilbert Company v. Butler, 146 Mass.,

Seld., 285........................... 37 | 82 .................................. 368 Converse v. United States, 26 C. Cls. Goodman v. Niblack, 102 C. S., 556.... 50 R.,6... .......

606 Grabam v. United States, 110 C.S., 219. 452 Coogan v. Barbour, 53 Conn., 76...... 134 Green v. United States, 18 C. Cls. R., Cook v. McCabe, 53 Wis., 250...... 370 1 9 4.... ............................ 194 Coombs, Ex parte,,127 Mass., 278..... 314 Hall v. Wisconsin, 103 U.S.,5... ... 273, 469 Crow Dog, Ex parte, 109 V. S., 556.... 582 Hallett v. United States, 63 Fed. Rep., Curtis's Administrators v. Whipple,

817 ................................. 24 Wis., 350............. .... 113 Hannum v. United States, 19 C. Cls. R., Cutlitf v. McAnally, 88 Ala., 507...... 370 516 ................................. 660 Daineso v. United States, 15 C. Cls. Hart v. United States, 118 U.S., 62.. 108, 453

R., 64............ ............ 41,330 Hawkinsv. United States, 96 U. S., 689. 184 Dartmouth College Case, # Wheat., 518 34 Haynes v. Second Baptist Church, 88 Davenport v. Mayor, 67 N. Y., 456.... 41 Mo., 285..........

........ 369 Davies v. L'nited States, 23 C. Cls. R., Hays v. Kennedy, 41 Pa. St., 384..... 413 468 ................................

........... 68,384 Herbert v. United States, 21 C. Cls. Deal v. Mississippi County, 107 Mo.,

R., 53............. 464 ..........

........... 114 Hilborn v. United States, 27 C. Cls. Dennis v. United States, 20 C. Cis. R.,

R., 547; 28 id., 237................. 325 119........... .................. 174, 374 Hollis v. Chapman, 36 Tex., 1........ 370 Dermott r. Jones, 2 Wall., 1.......... 367 Howie v. State, 1 Ala., 113........... 552 De Turk v. Commonwealth, 129 Penn., | Hubbard v. Belden, 27 Vt., 645....... 131...

.... 36 Hukill v. United States, 16 C. Cls. R., Dobbins v. Commissioners, 16 Pet.,

563................................. 435........... 375 Huntington v. Worthen, 120 U.S., 101.

104 Doll, Ex parte, 7 Phila., 595......... 284 Huntress v. Town of Epsom, 15 Fed. Dorsey v. Smith, 28 Cal., 21. ......... 37 Rep., 732 ......... Driscoll v. Place, 4+ Vt., 252.......... 423 Hutchins v. United States, 27 C. Cls. Du Bose v. United States, 19 C. Cl.. R.

R., 137 ...........

432 514.....

.....

660 Johnston v. Nelson, 2 N. H., 202....... 134 Dunwoody v. United States, 22 C. Cls. Kavanaugh v. State, 41 Ala., 399...... 273 R., 269.........

Keesser v. Fitzsimmons et al., 68 N. Y., Dynes v. Hoover, 20 How., 65........ 423 3 514................................. Eells et al. o. Ross, 64 Fed. Rep., 417.. 313 Kennedy v. United States, 24 C. Cls. Erwin v. United States, 97 ('. S., 392.. 50 R., 122 ........

580 Eureka Basin and Warehouse Mnfg. Keppler's Case, 27 C. Cls. R., 482...... 553 Co., 96 X. Y., 42................ ....

Kidd v. Pearson, 128 U.S., 1.......... 121 Fagan v. Chicago, 81 111., 227 ......... 376 Kimball v. Alcorne, 45 Miss., 151..... 37 Faucett v. United States, 26 C. Cls. R., Knox v. Hanlon, 48 Iowa, 252......... 358 154 ............

Langford v. United States, 101 U. S., Fenton v. Clark, 11 Vt., 557...........

341.......

124 Ferris v. United States, 28 C. Cls.

Lee v. Munroe, 7 Cranch, 366..........

184 332

Lee v. State, 51 Miss., 665............. 552 Field o. Clark, 143 U.S., 619.......... 118 Lexington, etc., R. R. Co.o. Fitchburg Fieldman & Co. v. City Council of

R.R. Co., 9 Gray (Mass.), 226....... Charleston, 23 S.C., 57..............

... 114 Lindley v. United States, 4 C. Cls. R., Fildew v. Besiey, 42 Mich., 100....... 369 359 ..........

192 Filor v. United States, 9 Wall., 48.... 190 Loan Association v. Topeka, 20 Wall., Fisher v. McGirr, 1 Gray, 1......... 105, +23 1 655 ....................

109 Fisk v. Henarie, 32 Fed. Rep., 427.... 526 Lord v. Wheeler, 1 Gray, 282.......... 368 Fong Yue Ting v. United States, 149

Lowell v. City of Boston, 111 Mass., U.S., 698..........

457 1 454 ...... Ford v. Cobb et al., 20 N. Y., 344..... 171 Lumber Co. o. Purdum, 41 Ohio St., Frazier v. Turner, 76 Wis., 562....... 423 373.................................

367 Gallagher v. People, 88 I11., 335; 91 III., Lynn v. Polk, 8 Lea (Tenn.), 121...... 105 590...

552 McArthur v. Nelson, 81 Ky., 67....... 471

325

134

115

...........................

112

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