Evening star., 1901-08-30
=Q26=@28 Seventh Street and 700 k Street.

act of 1878 (1S Stat, 469), Is considered with
reference to section 1883. Revised Statutes.
providing for the refund to importers of
the excess of deposits for unascertained
duties, or other moneys paid under pro-
test that said section 36S9 carries an ap-
preparation available to pay judgments OF
the character of the one under considera-
ton. / will not repeat my argument In the
Lasce1les case to show that section 36S9
Is the appropriation available to pay the
class Of refunds covered by that case and
tn cease under consideration, but refer any
reader who may be curious on this point
to that case While section 1850, Revised
Statutes, was not specifically mentioned in
the Lascelles case, yet 1t was therein held
that the appropriation carried In the GUS
toms administrative act of 1890 was not
available to make refund in such cases.
hence section $3.50 being the only other ap-
preparation, must necessarily have been
meant as the appropriation out or which
such refunds could be made.
IAN investigation Of the subject of these
refunds has brought to light a most curl
Gus condition of affairs, both In the Treas
ury and in the various acts of Congress on
the subject. It appears that commencing
with June IA. 1873 GO Stat, 12S), Congress
began a series Of appropriations, of which
this act, without setting them all out, Is
fair sample as to language and purpose:
For repayment to importers the excess or
deposits for unascertained duties or duties
or other moneys paid under protest. in
Guiding interest and costs in judgment
cases, s25OOOo provided, that no portion OF
the payment of claims known as the
charges and commission cases..
This was followed by the act of March 3,
1873. reappropriaattinng atn the nnexpended m pal.
of June Ia, 1878; by the act of June 16. 1880
(21 Stat, 242), appropriating 100000 for
like purposes: by the act of August 5, 1882
2s Stat ESQ., Nv tbe aet Of
GA Stat. 26O). appropriating 100000 for
like purposes; by the act Of February 1,
1855 (23 Stat. 81. appropriating $500.0o0 for
like purposes This special legislation ON
the subject ceased with this last act.
''The sum of all these appropriations were
exhausted on October 16. 1889.
before the date of these special appro-
priatfons. and after their exhaustion, 1t is
presumed the treasury paid this class of
refunds out of the general indefinite appro-
priation contained In section 36S9, Revised
Statutes.
eiaI appropriations, no doubt upon the err
roneous and fallacious belief entertained by
the accounting officers OF the treasury that,
Notwithstanding the appropriation con-
tanned in section 3689 Revised Statutes, was
broad enough to cover stich refund before
Judgment, It was not broad enough to cover
the same after Judgment.
I'm other words. oea. an a appropriation as,op had
lar object, but because the treasury off,
cfaIs WrongfuIly refused to carry out the
object Of Congress ana turove the claimant
into court and had It determined that the
treasury officfals had thus acted wrong
fully in refusing 5aefect the particular OBJ
feet for which prosisioR had been made by
Congress, that therefore the appropriation
ceased to be avaiIable to pay the judgment
so rendered by the court
az cannot bring myself to this view
point Neither csn understand why an
exception should be made In this case and
certify 1t to Congress- 80 q legal claim for
an appropriation. instead OF paying It,
when the treasury has been uniformly.
with the exception of tho use Of the spe-
cial appropriations set aout. paying claims
of q like character out OF the general In
definite appropriation contained In section
86He. Revised Statutes.
The Auditor Erred.
sT concldde, therefore, that the auditor
erred in settling this claim by ordering II
certified al legal claim Tor appropriation
by Congress, and that he erred in ordering
the warrant for It's payment. when issued.
TO be issued In the name OF George r.
BidwelI. the Judgment defendant. The au-
ditor will, therefore. state an account in
favor OF b. A. De Lima & Co. for the SUM
Of $14, 4,5o1.5z, being the amount Of the
Judgment. and certify the same to the di-
vision Of Bookkeeping and warrants, pay
able out OF the general indefinite appro-
priation contained In section $3.50, Revised
Statutes, and that such warrant issue In
the name Of the judgment plaintiffs, r. A.