First. Whether this section goes into effect before the 1st of July next? Every provision of law is of present effect, except when otherwise provided. The act, of which this is a portion, is one making appropriations for the fiscal year 1872, but its general purpose has no relation to this specific provision and does not control it. This section neither makes nor controls the use of any appropriation contained in the act; it is independent of other provisions, and is not affected by the portion which limits the period during which appropriations can be used. I answer, therefore, that it went into effect on the approval of the bill. Second. Does it apply to the sale of new material from one department or bureau to another, or is it confined to old and condemned public property? It applies to all kinds of property, old or new, condemned or uncon demned, with certain exceptions contained in the second sentence, and to sales by one department or bureau to another. The language is, "that all sales of old material, condemned stores, supplies, or other public property of any kind shall hereafter" be covered into the Treasury as miscellaneous receipts. The words "or other public property of any kind" are very comprehensive, and exclude the construction suggested in the question. I do not mean to say that when one branch of the service makes some article, as a piece of furniture, from its own material, and at its own expense, for and upon the request of another branch, that the cost must be covered in as a miscellaneous receipt. Third. Proceeds of paper shavings sold by the Congressional Printer must be paid in under this section. Fourth. The act says, "all proceeds of sales," &c., "or other public property," and thus embraces all receipts and all property sold. The expenses attending a sale cannot be deducted, for that would defeat a compliance with the requirement "that all proceeds of sales" shall be paid in, &c. I am, very respectfully, R. W. TAYLER, Comptroller. Secretary. Hon. GEORGE S. BOUTWELL, Pursuant to this opinion the Secretary of the Treasury issued the following "instructions concerning the disposition of the proceeds of sales of public property under the fifth section of the act of May 8, 1872, and an act amendatory of said section, approved June 8, 1872." 1872. DEPARTMENT No. 80. Ind't Treasury Division No. 7.S TREASURY DEPARTMENT, July 9, 1872. All officers of the United States are instructed that the proceeds of sales of public property, of every character and description, excepting such as pertain to marine hospitals, revenue cutters, the clothing fund of the Navy, and the sale of materials, stores, or supplies to officers and soldiers of the Army, or to exploring and surveying expeditions authorized by law, which are to be disposed of in accordance with former provisions of law, must be immediately paid into the Treasury as mis cellaneous receipts, without any abatement or deduction whatever, excepting the expenses of sales of military stores or supplies regularly 1 condemned, which, under paragraph 1032, Revised Army Regulations of 1863, and the act of June 8, 1872, are authorized to be paid from the proceeds of such sales,* by being deposited to the credit of the Treasurer of the United States in general account, either at the Treasurer's own office or at the office of one of the United States assistant treasurers, designated or national bank depositaries. For all such deposits, certificates of deposit, in duplicate or triplicate, should be issued by the several depositaries, giving the name and official title of the depositor, and stating that they are on account of "proceeds of government property." The bureau or office to which the property appertains should also be given on the face or back of each certificate, and an explanation of the kind and amount of property sold, and the original of these certificates should always be forwarded to the Secretary of the Treasury as soon as they shall have reached the depositors. * GEO. S. BOUTWELL, The construction given to statutes by executive officers who are charged with the duty of carrying them into effect, should, when it has been followed for any considerable period in the practice of the department, generally be adhered to. (United States v. Moore, 95 U. S., 763; Edwards v. Darby, 12 Wheat., 210; United States v. State Bank, 6 Pet. 29; United States v. Macdaniel, 7 Pet., 14; United States v. Bowen, 100 U. S., 511.) But if such construction be clearly erroneous, it should not be followed. (See such a case in Finance Report, year 1856–77, pp. 82-89.) As to the question, "What disposition is to be made in each case of the gross or net proceeds of sales?" the answer is, that when not otherwise excepted by law, they are to be paid into the Treasury without any abatement or deduction whatever (Rev. Stats., 3617), and be covered in "as miscellaneous receipts on account of proceeds of government property," and not "be withdrawn or applied except in consequence of a subsequent appropriation made by law. (Ib. 3618.) The classes of proceeds of sales of property excepted from this mode of disposition are enumer ated in section 3618 of the Revised Statutes. The language of section 3692, in respect of such proceeds, is that they "shall respectively revert to that appropriation out of which they were originally expended;" that is to say, according to the act of March 3, 1847 (9 Stats., 171, sec. 1), from which the provision is partly taken, "to that appropriation from which such [property] stores and other articles were originally purchased." On this language, and in view of the two years' limitation prescribed in section 5 of the act of June 20, 1874 (18 Stats., 110), in respect of expenditure of appropriation, a question may arise as to whether the reverted proceeds of the excepted classes of sales can be expended without subsequent appropriation when the original appropriation has "remained upon the books of the Treasury for two fiscal years.” It has already been shown that the gross proceeds of sales of "military stores or supplies regularly condemned," must now be deposited as proceeds of government property, without any deduction therefrom on account of “expenses of sales.” (inte, 45.) As to the proceeds of sales of revenue cutters, which are generally built from "permanent specific appropriations," the proceeds may be expended without limitation as to time, because such appropriations are not intended to be covered into the Treasury under the act of June 20, 1874. (18 Stats., 110, sec. 5.) But as to proceeds of sales of articles which were originally purchased from any annual appropriation, and which accrue after such appropriation has remained upon the books of the Treasury for two fiscal years, they are not available for current use. (Ib.) The general words of sections 3617 and 3618 of the Revised Statutes do not apply to proceeds of sale of unserviceable supplies or other property originally purchased from the marine-hospital fund, or to proceeds of sale of surplus live stock, vegetables, or forage raised by employés on the hospital grounds. The last clause of section 3685 of the Revised Statutes provides that "in no case shall any special appropriation be available for more than two years without further provision of law." Therefore, unless such appropriation belongs to one or other of the classes mentioned in the first proviso of section 5 of the act of June 20, 1874 (18 Stats., 110; 1 Lawrence, Compt. Dec., Appendix, p. 578), or is otherwise excepted by law from the operation of section 3685, the proceeds of sales of articles originally purchased from such an appropriation cannot, without reappropriation, be expended when such appropriation has remained on the books of the Treasury two fiscal years. The statute authorizes the President "to receive donations of real or personal property, in the name of the United States, for the erection or support of hospitals for sick and disabled seamen." (Rev. Stats., 4801.) The supervision of "all matters connected with the Marine Hospital Service" is "under the direction of the Secretary of the Treasury." (Ib., 4802.) The several collectors of customs, respectively, are required to "deposit, without abatement or reduction, the sums collected by them under the provisions of law imposing a tax upon seamen for hospital purposes, and with the nearest depositary of public moneys." The taxes so collected are to be placed to the credit of "the fund for the relief of sick and disabled seamen employed in registered, enrolled, and licensed vessels of the United States." (Ib., 4803.) The property donated by private indi viduals for the erection and support of Marine Hospitals, when accepted by the President, becomes the public property of the United States. Congress, by the act of April 20, 1866 (14 Stats., 40), which authorizes the Secretary of the Treasury to sell or lease such marine-hospital buildings and lands appertaining thereto as he may deem advisable, has recognized the title of the United States in such realty as proprietary not only in name but for all purposes of grant and conveyance. In respect of such property the United States can, in proper cases, maintain actions of ejectment, replevin, or trover, and in respect of movable property of the hospitals it may maintain an action in detinue. But when any maH. Ex. 219-4 rine-hospital property is sold, the same act shows an unmistakable intention on the part of Congress to appropriate the whole proceeds of the sale to the benevolent object for which the property had been donated or originally purchased; "the proceeds of said leases and sales are hereby ap propriated for the marine-hospital establishment." This act is sufficiently incorporated into sections 3618 and 3692 of the Revised Statutes to show that such property may be sold, and that no appropriation of the proceeds for any object other than that stated was intended by Congress. Similarly the moneys "collected under the provisions of law imposing a tax upon seamen for hospital purposes" are public moneys of the United States, as much so as if they were collected from customs duties or internal-revenue taxes. In respect of the moneys so collected, the intention of Congress is as unmistakable as it is in respect of the proceeds of sales or leases of marine-hospital realty. "All such money shall be placed to the credit of the fund for the relief of sick and disabled seamen." (Rev. Stat., 4803.) These words indicate an intention on the part of Congress that the sick and disabled seamen referred to shall have all the benefit of all the hospital-tax collected. Could such intent be carried out if any portion of the moneys were to be covered into the Treasury and become a part of the "moneys not otherwise appropriated," and thus become liable to be withdrawn from the Treasury under appropriations "from moneys not otherwise appropriated," and be expended for other than the Marine Hospital Service? Yet such would be the effect under any construction of law which would regard the marine-hospital tax as other than a special fund created for one special object and intended to be always available for this object. But the intention of Congress is clear on this point; the fund "is appropriated for the expenses of the Marine Hospital Service"; it is "to be employed, under the direction of the Secretary of the Treasury, for the care and relief of sick and disabled seamen." (Ib., 4803.) The intention plainly is that this fund shall be used solely for the benefit of sick and disabled seamen. No language could be stronger or more exact than that used by Congress in showing this intention. The legislation is on a special subject; it has been incorporated into the Revised Statutes as permanent law. If there is anything in this legislation which would conflict with the general law relating to public money or public property, such thing is by the rules of construction to be regarded as an exception to the general law. If the proceeds of the hospital tax are so firmly secured to the marinehospital fund that no part of them can be used for or devoted to any other object or purpose, it necessarily follows that the proceeds of sales of property purchased from this fund cannot be used for any purpose other than that for which the fund itself was created. The transmutation of the money of the fund into articles for the use of the hospital service and the retransmutation of such articles into money cannot be allowed to defeat the intention of Congress, which is that the "sick and disabled seamen" shall have the whole beneficial interest in the fund. It was not intended that the United States Treasury should derive any benefit from the hospital tax. But if any part of the proceeds of sales of condemned or unnecessary hospital supplies were to be covered into the Treasury, so as to be unavailable for hospital purposes, the Treasury would be benefited and sick and disabled seamen would be injured to the extent of the amount so covered in. That which cannot be done directly cannot be done indirectly. 2. Section 3617 relates to moneys received from whatever source "for the use of the United States." The marine-hospital fund and property are in one sense for the use of the United States, but they are by express law appropriated to the special use of the Marine Hospital Service, which in part is founded on private charity, and mainly, if not altogether, supported by a tax on the earnings of seamen. The marine hospital and fund are public property, but as they are devoted to a special purpose, the application of them to any other purpose would require a change in the statute and involve a breach of good faith. Section 3618 relates to the sale of "old material, condemned stores, supplies, or other public property of any kind." The specially described property pertains to the general public service. The words "other public property" are by their context restrained to property of the same class, the proceeds of which are to be covered into the Treasury, and may, without any breach of faith, be devoted by Congress to any purpose whatever, at its discretion. The maxim, Noscitur à sociis, applies. 3. The authority to sell or lease marine hospitals is expressly given by section 4806 of the Revised Statutes; but without this it might be raised by implication from section 3618. This section refers to the "sale or leasing of marine hospitals," and it is provided in section 3692 that the proceeds of the sales and leases shall "revert to that appropriation out of which they were originally expended." The power to sell unserviceable marine-hospital chattel property is not expressly given by statute, but it nevertheless arises from the authority given to the Secretary of the Treasury and the supervising surgeon to supervise all matters connected with the Marine Hospital Service (Rev. Stat., 4802), or, even without this, as an incident of the duty to conduct the hospital service in a proper manner. (United States v. Macdaniel, 7 Pet., 14.) The statute declares that the whole hospital fund "shall be employed under the direction of the Secretary of the Treasury," and by a "permanent specific appropriation" all moneys accruing to the fund are "appropriated for the expenses of the Marine Hospital Service." (Rev. Stat., 3689, 4803.) Here, then, is a specific power over a specific subject, and a special statutory direction in respect of this subject. Such direction must therefore be construed as constituting an exception to the general words in sections 3617 and 3618 of the Revised Stat It is a recognized principle of construction that "where," as in this case, "two statutes relate to the same thing," e. g., public moneys, "and one is more comprehensive than the other, there will be an effort |