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7 Comp. Dec., 422..... 7 Comp. Dec., 443.. 7 Comp. Dec., 499. 7 Comp. Dec., 524. 7 Comp. Dec., 540.. 7 Comp. Dec., 512.. 7 Comp. Dec., 671.. 7 Comp. Dec., 684. 7 Comp. Dec., 714. 7 Comp. Dec., 812. 8 Comp. Dec., 24. 8 Comp. Dec., 33. & Comp. Dec., 56. 8 Comp. Dec., 104. 8 Comp. Dec., '127. 8 Comp. Dec., 220. 8 Comp, Dec., 236.. 8 Comp. Dec., 258. 8 Comp. Dec., 296. 8 Comp. Dec., 322. & Comp. Dec., 333. 8 Comp. Dec., 395. 8 Comp. Dec., 407. 8 Comp. Dec., 414..... 8 Comp. Dec., 584.... 8 Comp. Dec., 688.. & Comp. Dec., 694.. 8 Comp. Dec., 742. 8 Comp. Dec., 744. & Comp. Dec., 760. 8 Comp. Dec., 841. % Comp. Dec., 863.. & Comp. Dec., 901.. & Comp. Dec., 914..... 9 Comp. Dec., 1... 9 Comp. Dec., 167... 9 Comp. Dec., 181.. 9 Comp. Dec., 226. 9 Comp. Dec., 351. 9 Comp. Dec., 359. 9 Comp. Dec., 532. 9 Comp. Dec., 553. 9 Comp. Dec., 722. 9 Comp. Dec., 738. 9 Comp. Dec., 808. 10 Comp. Dec., 137...

418 134 322 155 330

120 415, 774

631 462

810 154, 322 114, 395

754
59
59

809 251, 632

393 793 330 174

90 487 434

59 690 569

30 527 374 425 387 765 460 630 374

46 441, 658

184 690

Page 10 Comp. Dec., 219.

577 10 Comp. Dec., 294.

30 10 Comp. Dec., 322.

151, 200 10 Comp. Dec., 329.

13 10 Comp. Dec., 361.

662 10 Comp. Dec., 368.

38, 597 10 Comp. Dec., 455.

658 10 Comp. Dec., 465.

124 10 Comp. Dec., 523.

594 10 Comp. Dec., 555.

368 10 Comp. Dec., 647.

332, 397 10 Comp. Dec., 648.

127 10 Comp. Dec., 675.

687 10 Comp. Dec., 712.

53 10 Comp. Dec., 726.

723 10 Comp. Dec., 751.

356 10 Comp. Dec., 767.

723 10 Comp. Dec., 770.

597 10 Comp. Dec., 792.

397 10 Comp. Dec., 795.

575 10 Comp. Dec., 864..

280 11 Comp. Dec., 24.

479,

485, 489, 506, 508, 512, 771 11 Comp. Dec., 25.

165 11 Comp. Dec., 36.

791 11 Comp. Dec., 38.

448 11 Comp. Dec., 18... 479, 485, 506, 508, 512, 771 11 Comp. Dec., 50.

771 11 Comp. Dec., 80..

369 11 Comp. Dec., 84... 479, 485,506, 508, 512,771 11 Comp. Dec., 102.

393 11 Comp. Dec., 130.

506, 512, 730, 771 11 Comp. Dec., 142.

247 11 Comp. Dec., 150.

399, 596 11 Comp. Dec., 164.

596 11 Comp. Dec., 173..

697 11 Comp. Dec., 181.

771 11 Comp. Dec., 199.

733 11 Comp. Dec., 265.

778 11 Comp. Dec., 266.

477 11 Comp. Dec., 307.

465 11 Comp. Dec., 321

460 11 Comp. Dec., 317.

647 11 Comp. Dec., 422.

722 11 Comp. Dec., 447.

778 11 Comp. Dec., 459.

678

247

Page.

392

151 314 321

FIRST COMPTROLLER'S DECISIONS.

Page.

334
733

Bowler, 116.
Bowler, 269.

2 Lawrence, 553

Ackley r'. United States, No. 23952, Ct. Cl..

Adams v. Nichols, 19 Pick., 275..

Adams r. United States, 20 Ct. Cl., 115..

American Insurance Co. et al, 1. Canter, 1 Pet., 541..

Amy v. Watertown, No. 1, 130 U. S., 301...

Astiazaran v. Santa Rita Mining Co., 148 U.S., 80

Astley r. Weldon, 2 Bos. and Pul., 346.

Atchison, Topeka and Santa Fe R. R. Co. r. United States, 93 l'. S., 442

Averill ». United States, 14 Ct. Cl., 207

Badger v. United States, 93 U. S., 599.

Baker v. United States, 39 Ct. Cl., 562

Barnstable Bank v. Burrell, 119 Mass., 487.

Bartlett r. United States, 39 Ct. Cl..

Blagge v. Balch, 162 U. S., 439....

Blake v. United States, 103 U. S., 230..

Bostwick v. United States, 94 U.S., 53.

Botsford v. Krake, 1 Abb. Prac. Rep., 112.

Bradley v. United States, 115 U.S., 104..

Brawley v. United States, 96 C. S., 172.

Buchanan v. Patterson, 190 U.S., 353..

Burchard v. United States, 125 U. S., 179..

Burke et al. v. Pierce et al., 83 Fed. Rep., 95.

Carle v. Underhill, 3 Brad., 101

Carpenter r'. Lockhart, 1 Ind., 434.

Chisolm v. United States, 27 Ct. Cl., 94.

Clark v. United States, 95 U.S., 539.

Clay r. United States, 8 Ct. Cl., 209..

Clough v. United States, 55 Fed. Rep., 921.

Cohens r. Virginia, 6 Wheat., 264

Collins v. United States, 15 Ct, Cl., 22.

Collins v. United States, 24 Ct. C1., 340.

Collins v. L'nited States, 37 Ct. Cl., 222.

Crosley v. United States, 38 Ct. Ci.,82

Dorr v. United States, 195 ('. S., 138.

Downes v. Bidwell, 182 V. S., 244..

Driscoll 1. United States, 13 Ct. C1., 13..

Driscoll r. I'nited States, 96 U.S., 421

Edmonds v. Crenshaw, 14 Pet., 166..

Edwards r. United States, 103 U.S., 471.

Erwin r. U. S., 37 Fed. Rep., 470..

Ex parte Hennen, 13 Pet., 230.

Fitzpatrick r. United States, 37 Ct. Cl., 332.

Foley v. McKeegan, 4 Iowa, 1..

Pong Yue Ting v. United States, 149 U. S., 698

Fouvergne v. New Orleans, 18 How., 470..

Franklin Co. v. German Savings Bank, 142 C. S., 93

Gaines v. New Orleans, 6 Wall., 642...

Geddes v. United States, 38 Ct. Cl., 428,

Ghequiere v. Ghequiere, 35 Ct. Cl., 400.

Gibson v. Gibson, 20 Pa. St., 9.

Gibson . nited States, 194 U.S., 182.

Glavey v. United States, 182 U. S., 595

Good v. Martin, 1 Pet., 541

Grant ?'. Dabney, 19 Kans., 388..

Gray v. Worst, 129 Mo., 122

Grimley r. United States, 32 Ct. CI., 285..

Guaranty Title, etc., Co. v. Green Cove Spring R. Co., 139 C. S., 137..

Hagar v, Reclamation District, 111 L'. S., 706......

41

480

480

130

205

89

351

541

515

333

716

716

716

425

625

528

553, 616

198, 573

351

235

494

57

495

630

716

Page. Harrison v. United States, 26 Ct. Cl., 259

358 Harrold v. United States, 23 Ct. Cl., 295

569 Hart v. United States, 95 U. S., 318

769 Hawkins v. United States, 96 U. S., 689

117 Herron r. Dater, 120 U. S., 164...

716 Holt v. United States, 29 Ct. C1., 56.

717 Horton r. Cooley, 135 Mass., 589..

517 Howard r. United States, 22 Ct. Cl., 305.

352 Hunt r. United States, 38 Ct. Cl., 709.

575 In re Daggett, 9 N. Y., Supp., 654..

761 In re Jam, 101 Fed. Rep., 989

642 Irwin r. L'nited States, 38 Ct. C1., 87

14,535 Jefiersonville R. R. Co. r. Swayne's Admr., 26 Ind., 477.

716 Johnson County Solicitor r. Lovett County Judge, 65 Ga., 716..

16 Jones t'. Jefferson, 66 Texas, 576..

204 Kansas City, Lawrence and South Kansas R. R. Co. v. The Attorney-General, 118 U. S., 682..

214 Keppler v. United States, 27 Ct. Cl., 182.

16 King r. United States, 27 Ct. Cl., 533.. Kingsley r. United States, 24 Ct. C1., 220.

368 Kinsey v. Sherman, 46 Iowa, 463

16 Koshkonong v. Burton, 104 U. S., 679

359 Lake County r. Rollins, 130 U. S..

670 Lampman v. Cochran, 16 N. Y., 275..

515 Legg r. United States, No. 24656, Ct. Ci

419 Lellman r. United States, 37 Ct. Cl., 128

561 Lemly t'. United States, 28 Ct. Cl., 468

13 Lyman r'. Babcock, 40 Wis., 503.

514 Lyman r'. Gedney, 114 111., 388

130 McAlpine v. C'nited States, 27 Ct. Cl., 491.

326 McClure v. United States, 18 Ct. Cl., 347

422 Mckenna v. United States, 23 Ct. Cl., 308.

369 Marbury r. Madison, 1 Cranch, 162..

451 Martin r. United States, 10 Ct. Cl., 276..

480 Mimmack r. L'nited States, 97 U.S., 434..

354 Morgan et al. v. United States, 14 Ct. Cl., 319

786, 787 Morrel r. Dickey, 1 John's Ch. (N. Y.), 153...

717 Murphy v. United States, 38 Ct. Cl., 511..

79 Murray r. Lardner, 2 Wall., 110...

275 Ogden, admr., v. Blackledge, exec., 2 Cranch, 276..

339 Parsons r. United States, 167 U. S., 324..

353 People r'. Barnett et al., 100 ml., 332..

204 Peters r. Peters, 8 Cush., 543..

716 Peterson r. United States, No. 24862, Ct. Cl.

745 Phillbrook r. Emswider, 92 Ind., 590..

298 Postmaster-General r. Early et al., 12 Wheat., 148..

359 Pressed Steel Car Co. r. Eastern Railway Co. of Minnesota, 121 Fed. Rep., 609...... 358 Rice r. United States, No. 23194, Ct. Cl..

512 Richardson v. United States, 38 Ct. Cl., 182.

523,569 Rodgers v. United States, 185 U. S., 89..

552 Roget v. C'nited States, 24 Ct. C1., 165.

422 Russel v, l'nited States, 182 U. S., 535.

493, 606 Rutherford 1". United States, 18 Ct. Cl., 339.

421 Salamanca v. Wilson, 109 U.S., 627.

205 Saunders v. United States, 120 C.S., 129.

392, 638 Schillinger r. United States, 155 V.S., 163.

606 School District r'. Dauchy, 25 Conn., 530

95 school Trustees v. Bennett, 27 Ducher, N.J., 513

95 Reitz r. Brewers' Refrigerating Co., 141 C.S., 517.

116 semmes r, l'nited States, 14 Ct. Cl., 493..

786

421 ......

Page. Sheets v. Selden's Lessee, 2 Wall., 177

495 Shutle v. Thompson, 15 Wall., 159..

57 Simons r'. Saul, 138 L. S., 439.

716 Smoot v. United States, 38 Ct, Cl., 418..

786 Spofford v. United States, 32 Ct. Cl., 452.

786 State v. Brown, 16 Iowa, 316...

757 State 1. Herman, 11 Mo. App., 43.

204 State v. Williamson, 23 Wall., 411.

252 State of Pennsylvania r. The Wheeling and Belmont Bridge Co. et al., 18 Wheat.,

359 Steele r'. United States, 30 Ct. CI., 7..

746 Stees v. Leonard, 20 Minn., 448..

95 Supervisors v. United States, 4 Wall., 435.

197 Sweeney's case, 5 Ct. Cl., 290.

171 Tapia v. United States, 16 Ct. Cl., 561

141 Terry v. United States, 39 (t. Cl., 353..

349, 647 Thayer v. Winchester, 133 Mass., 447.

716 The Mary E. Baird, 97 Fed. Rep., 977

358 The Swift Co. r. United States, 105 U. S., 691.

681 The Tug E. W. Corgas, 10 Ben., V. S., 474

358 Thomas v. United States, 38 Ct. Cl., 129.

16,578 Thornley v. United States, 18 Ct. Cl., 111

422 Thornley v. United States, 113 U. S., 310.

422 Thurman v. James, 48 Mo., 236.

528 Tompkins v. Dudley, 25 N. Y., 272

95 Underhill v. Collins, 132 N. Y., 269.

787 Union Iron Co. v. Pierce, 4 Bliss, U. S., 327

359 United States v. Alger, 152 U. S., 384..

681 United States v. Allen, 123 U.S., 315

14 United States v. Bank of Metropolis, 15 C. S., 400.

678 United States v. Berdan Fire Arms Co., 156 U. S., 567

606 United States v. Clough, 55 Fed. Rep., 373

374 United States v. Corson, 114 U. 8., 619.

354 United States 1. Crosby, 196 V. S., 327.

523, 550, 568, 738 United States v. Crosth waite, 168 U. S., 375

287 United States v. Dunn, 120 U. S., 249.

35 United States v. Durbacher, 63 Fed. Rep., 672..

237 United States v. Eliason, 16 Pet., 302.

394 United States v. Fisher, 2 Cranch, 358.

180 United States v. Fletcher, 148 U. S., 84

394 United States v. Graham, 110 U.S., 219

681 United States v. Green et al., 53 Fed. Rep., 769

205 United States v. Harsha, 172 U, S., 567

241, 425 United States v. Hartwell, 6 Wall., 385.

665 United States v. Hendee, 124 U. S., 309.

427 United States v. Hill, 25 Fed. Rep., 375

159 United States v. King, 147 U. S., 676....

633 United States v. Kingsley, 138 U. S., 87..

368 United States v. Landers, 92 U.S., 77...

141 United States r. MacDaniel, 7 Pet., 14.

392, 416 United States v. McCabe, 122 Fed. Rep., 655.

93 United States v. Marsh, 112 Fed. Rep., 6:29

330 United States v. Martin; 94 U. S., 400.

378 United States v. Mills, 197 U. S., 223.

534, 761 United States v. Mouatt, 124 U. S., 303.

427 United States v. Murray, 100 U. S., 536

562, 572, 664 United States v. Nix, 189 U. S., 199.

68, 93, 119 United States v. Palmer, 128 U. S., 269.

606 United States v. Patterson, 150 U. S., 65.

749 United States v. Pittman, 147 U. S., 669

92

United States v. Saunders, 120 U. S., 126.
C'nited States v. Shields, 153 U.S., 88.
United States v. Sweet, 189 U. S., 471.
L'nited States v. Symonds, 120 U. S., 46.
United States r'. Tanner, 147 U. S., 663.
United States v. Taylor, 147 U. S., 695.
['nited States v. Thomas, 195 U. S., 418.
United States v. Tyler, 105 U.S., 244..
['nited States r. Van Duzee, 140 V. S., 169.
United States v. Vinton, 2 Sumner, 299.
United States v. Williamson, 23 Wall., 416.
United States v. Winston, 170 U. S., 522.
Van Brocklin v. State of Tennessee, 117 U. S., 168.
Vanderbilt r. Eidman, 196 U.S., 500.
Veach r. Rice, 131 U.S., 293...
Viterbo r. Friedlander, 120 U.S., 707.
Walter v. United States, 31 Ct. Cl., 201
Watts v. Ward, 1 Oregon, 87.
White r. Insurance Co., 4 Dill. C. C., 183.
Wilkes y. Dinsman, 7 How., 89.
Willits r. United States, 38 Ct. Cl., 535..
Wis. Central R. R. Co. v. Forsythe, 159 U. S., 58.
Wisconsin R. R. Co, v. Price Co., 133 U. S., 504..
Wisconsin Central R. R. Co. v. United States, 164 U. S., 210..
Wood r. Beach, 156 V. S., 549.
Wood r. United States, 15 Ct. Cl., 151..
Wood v. United States, 107 U.S., 414.

Page 7, 286, 387, 723 374, 748

80 252, 574

249 634 690 428 331 326 574 285 630 773 716 297 368 742 57

35 46, 745

215 630 408

215 238, 741 242, 424

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