Case Name: STATE OF INDIANA v. THE UNITED STATES
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1883-03-13
Citations: 28 Ct. Cl. 553
Docket Number: 
Parties: STATE OF INDIANA v. THE UNITED STATES.
Judges: 
Reporter: United States Court of Claims Reports
Volume: 28
Pages: 553–554

Head Matter:
STATE OF INDIANA v. THE UNITED STATES.
(26 C. Cls. R., 583; 148 U. S. R., 148.)
On the claimant’s Appeal.
This case grows out of the statutory compact between the United States and Ohio, Indiana, and other States when they entered the Union, whereby the one agreed to reserve 2 per cent of the net proceeds of the public lands sold in each and apply that fund to the making of a road leading to the State in consideration of the other suspending taxation on the land sold for five years; and out of the subsequent statutes and proceedings of the United States in performing their part of the compact by the construction of the National or Cumberland Road.
The court below decides:
Act 19th April, 1816 (3 Stat. L., p. 289), admitting Indiana to the Union, contained a compact that the United States should reserve 2 per cent of the net proceeds of the public lands within the State and apply that fund “to the malting of a road or roads leading to said State.” This bound the defendants to expend the fund for that purpose, but not to complete and maintain a road at their own cost. 1. The
Act Sd March, 1857 (11 Stat. L., p. 200), required the Commissioner of the General Land Office to state an account between the United States and Mississippi and other States, and to “allow wild pay to each State such amount as shall thus he found due, estimating all lands andpermanent reservations at ‡1.%5 per acre.” This entitled each State, including Indiana, to the balance found due, but not to the whole of the 2 per cent fund irrespective of the expenditures made for a road “ leading to said State.” 2. The
3. The Act Sd March, 1855 (10 Stat. L.,p. 630), requiring the Commissioner of the Land of Office to state an account between the United States and Alabama, established no principle which when extended to • the other States would compel the United States to expend or pay the 2 per cent fund a second time.
4. The construction of the national road from Cumberland westward was in accordance with the obligation of the act 1816 to apply the 2 per cent fund to “the making of aroad or roads leading to said State” of Indiana; and the appropriation acts directing the expenditure to be charged to the 2 per cent fund were a proper application of the fund to its intended purpose.
5. Where a statute directs a public officer to state an account and allow and pay the amonnt found due, his allowance is either the award of an arbitrator or the accounting of a ministerial officer. If the former, his jurisdiction is exclusive, and an action will lie only on his award; if the latter, the statute of limitations will run from the time the statutory claim accrues irrespective of the accounting.
The decision of the court below is affirmed on the third ground stated.

Opinion:
Mr. Justice Gray
delivered the opinion of the Supreme Court, March 13, 1883.