House of Representatives, and they were by that body ordered to be printed.

I now have the honor to transmit to you a portion of my decisions, which I suppose to be of the same general character, for the year 1881, and a similar portion for the year 1882. If the same course should be taken with these as with those of 1880, they would in the course of printing be revised in this office, and additional cases be supplied for 1882, and perhaps some additional matter added, so far as deemed of utility.

Very respectfully,

Hon. CHARLES J. FOLGER,

Secretary of the Treasury.

WM. LAWRENCE,

Comptroller.

INTRODUCTION.

This volume contains such of the decisions made in the year 1881 by the First Comptroller, in the Department of the Treasury of the United States, as have been deemed of a "general character and sufficiently important to justify" publication. Two editions of the volume have been printed, the first under requisitions made in the Treasury Department upon the Public Printer, and the second and revised edition under an order of the House of Representatives.*

The preparation and revision of the cases decided have required great labor and care. An effort has been made generally to support questions decided by a reference to authorities so far as practicable. Many of the questions requiring the decision of the First Comptroller rest on principles adopted and sanctioned by courts in general judicial proceedings. Some of these principles rest on reasons wholly inapplicable to the Government, and not at all adapted to the practice and proceedings in the Executive Departments, or to the exercise of authority and jurisdiction of officers of the United States. The publication of the decisions of the First Comptroller may be of some service in presenting principles of general application, as well as those pecul iar to the Executive Departments and officers.

The pressure of official duties of the Comptroller was such that he was unable to examine the index to this volume, or that of the decisions in the preceding volume, until after they were printed. They were prepared by Thomas Robinson, esq., of this office.

TREASURY DEPARTMENT,

First Comptroller's Office, September 1, 1882.

*The order included a few cases only, decided in 1882. As to these, the order was practically superseded by the joint resolution of Congress, approved August 3, 1882, requiring the Public Printer to print not more than one volume each year of the Decisions and Opinions of the First Comptroller. These cases will, therefore, be included in the third volume of the decisions, which will embrace others, and all for the year 1882 deemed of sufficient importance to justify publication.