The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1874-07-06
WASHINGTON.
The Report Of the Howard
Court of Inquiry.
THE PRESIDENTS ACTION.
Revised Regulations Relat-
ing to Patents.

The Court OF Inquiry I'm the Case of Gem
ernl Hownrd-Opinion OF the Judge
Advocate General.
The order in the Howard Court OF inquiry was
promulgated by the War Department yesterday.
1t contains the findings and opinions OF the Court
and the approval OF the findings only by the Presi
dent The Court reviews all the points presented
in the letter of the Secretary OF War to Congress,
and in nearly all important matter makes a very
favorable showing Tor General Howard. The Court
adopted the opinion by majority OF one, Sher-
man, Meies, Reynolds and Miles voting for the
opinion, and Mcdowell, Pope and Getty dissent
ing. The review ofthe Judge Advocate General
Holt Is a document OF over 100 pages, and Is In
many parts severely cOndemnatory OF the Court.
Following the findings is the opinion Of the Court,
which is as fOllows:-
Ftrst-The Court is OF opinion that. in the mat
Howard has not with knowledge and intenr,
violated any law OF Congress. regulation OF the
army any rule OF morals, and mat he is not
guilty upon legal, technical or moral responsibility
In any OF the offences charged.
Sec0nd-The Court finds that General Howard,
when charged by his superlors with great W rk
arising out OF the war devoted his whole time and
all ais faculties and energies to the execution OF
| that work. In this he employ hundreds OF as
slstants and dealt with hundreds OF thousands Of
| men. ln regard to the expenditure OF money 1t
appears that his accounts are closed and settled to
tine satisfaction OF the accounting officers OF the
Treasury, whose decisions In such matters are 10y
law the highest authority, final and conclusive,
| upon the executive branch OF the government ana
oject to revision only by Congress Or the proper
! Courts.
T1ird-ln relation to the investment of certain
public money IN United States bonds, while the
! Court does not hold that such investments were
justified by existing laws, yet IN view the fact
! that these investments were made only under the
opinion and advice Of the Second Comptroller. the
| Court attaches no blame to General Howard there.
| for. The investments OF portions OF a similar
1und-viz.. the irregular bounty fund" had pre-
vlously been authorised by express law
Troublesome questions arising out OF the sud-
| den termination OF the operations ana organiza-
! ton OF the Freedmen's Bureau yet remain TO
settled with those VINO were formerly subordi.
! mates and assistants TO the Commissioner. Some
! lew erroneous payments made bv honest subOrdi-
mates, and some others made or not made by
officers now dead or cashered for fraud remain TO
be adjusted. The adjustment OF these matters be-
longs properly TO the successors OF General How
ard in the Bureau. and III these matters, as in all
others brought to the notice OF the Court during
thirty seven days OF careful and labOriOus investi-
CATION, the Court finds that General Oliver o.
howard did his whole duty, and believes that he
deserves well OF his country.
The foregoing report and opinion having been
submitted, with the proceedings, to the President,
the following are the orders thereon:-
The finding OF the Court OF Inquiry is approved
u. s. GRANT.
In the last Court OF Inquiry OF any national inn
portance, that OF General A. b. Dyer, Chief OF
Ordnance, the President approved both the find
ing and opinion of the Court The action OF the
President IN approving only the finding places the
Court, the majority OF which always constitute the
opinion OF the whole Court, in an unpleasant posi-
tion
! The Judge Advocate General, in concluding his
opinion, after giving at great length what appear
| to him the vulnerable points OF the proceedings
says
The foregoing is believed to present an impair
tial summary OF the evidence IN the case. In per-
forming THIS duty OF revision prescribed by law,
and devoiving upon this ONCE by order OF the
President, 1t mas been found necessary to ampliy
very concise abstracts oil the facts rendered by
TINS Court The statement exhibited III the re-
evidence on the record. The case presents very
little conflict oil testimony, and 1t is believed that
the iacts stated are only those respecting which
there IL no question. The provisions OF
the law which are regarded as governing
these iacts have been likewise plainly set
IT, therefore, this report indicates any conclusions
different from those reached by this Court, the
issue thus raised can be readily determined upon
the facts and legal principles applicable to them.
The Court finds that General Howard has not,
With knowledge and intent violated any law OF
SO far as this declares that he has not acted In
spirit OF defiance or contempt OF law, or from
found IN evidence for any dissent from
this opinion. His conduct, must, however, be
further judged by the familiar maxim that ignOr-
ance or the law is no excuse, and that man is
presumed to contemplate the natural conse-
Sreedmn rca was by Coe
gress with the duty oil taking better care than
formerly that pay and bounty should be faithfully
provide an eiicient system for the execution OF
this trust but adopted one which rejected
served as wholly inadequate and productive OF
mistake and ignorance OF law Many duties
ued With good are matters Of pa
lialion, not OF Justification. IT, with Onlv some cx-
cuse, General Howard sanctioned and used q sys-
! TEN and method OF accounts which failed to truly
show the discharge OF trusts from which they
served to acquit him, some Judgment must be pro-
increasing the revenues Of his bureau, conceived
the idea OF converting public money into bonds.
officer, the Secretary Of war, but, upon the mere
verbal advice Of one accounting officer or the
Treasury effected such conversion IN violation OF
cuse that can be safely recognized under sucn a
form Of government as ours. Ii investments OF
pubic money, for which by law General Howard
was responsible, having been made by his orders,
as above stated. he failed to require proper ac-
count OF the fact to be rendered. that his subOr
Ornate constantly Tor nearly two years reported
that money thus invested as cash IN the Treasury
OF the United States; and further II General How
ard JAILED to cause report to be made OF the In.
terest OF these investments for a long time
alter the period prescribed by law SO that the fact
dred thousand dollars for 2 whole year was not
known to the Secretary of War until nearly three
and no account was rendered OF this interest lor
tine same period although such an account is adj
mftted to have been placed in General Towards
the Treasury; and, II, when the account Is made.
1t Is i0und TO cover charge to the amount OF six
teen Thousand dollars once before paid out OF
other pubic money, then the serious question
arises whether TINS delay, contrary to law, In &C
counting for the expenditure by which dedcit lay
concealed for three years, Is not Que to
gross neglect OF duty on the part Of the Com,
missioner, and this question is not answered
by the mere excuse that the conversion OF
pubic money was sanctioned by the Second
Comptroller, and that for the management OF TINS
investment and its profits there Is u subordinate
OF O commissioner who can be held responsible. II
General Howard, upon assuming personally this
duty OF dsbursng Officer upon relief therefrom Of
his assistant, received from MIN the alleged bal.
was by act OF Congress lawful custodian
and trustee, failed to take any measures to secure
any vouchers OF the remainder, so that there is
no complete account extant of the disbursement
of some 100000 OF the fund, ana did further
neglect to account for or transfer said balance
until six months after he was relieved from duty
then, for all this, pressure of other public business
and Iorgetiuness also matters OF palliatton and
not OF excuse. 1t 10 deemed unnecessary to pursue
~, II o. IL AZ lnn nt nls