Case Name: Joseph S. Farden, appellee, v. The United States, appellants
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1879-01-20
Citations: 14 Ct. Cl. 586
Docket Number: 
Parties: Joseph S. Farden, appellee, v. The United States, appellants.
Judges: 
Reporter: United States Court of Claims Reports
Volume: 14
Pages: 586–587

Head Matter:
(13 C. Cls. R., 347; 99 U. S. R., 10.)
Joseph S. Farden, appellee, v. The United States, appellants.
On the defendants’ Appeal.
In 1873 a deputy collector of internal revenue acts as collector hy order of the Secretary of the Treasury, the collector then being suspended. lie also continues in possession of the office and to act as collector dmring the interval between the new collector's appointment and Ms assuming the duties of the office.
The court helow holds: (1) That where the Secretary of the Treasury directs a deputy collector of internal revenue to perform the duties of collector, “vice F. W., suspended,” the person so designated is entitled to the compensation of a collector under the Act July 1,1870 (16 Stat. L., 179; Rev. Stat., §3150); (2) That suspension, from office under the Tenure of office Act (Eev. Stat., § 1768) during a recess of the Senate causes such a vacancy in the office of collector of internal revenue that the Secretary of the Treasury may designate a deputy to act as collector; (3) That where a supervisor of internal revenue suspends a collector for fraud and the Secretary of the Treasury recognizes the suspension and designates a deputy to act as collector, “ vice F. W., the collector, suspended,” there is a vacancy in the office within the meaning of the Eevised Statutes (§§ 3149, 3150), and the deputy will he entitled to the compensation of a collector; (4) That when gathering the meaning of a statute from all its language, taken in connection with themanifestobjectintended to he accomplished by the legislature, it is not necessary to give to every word its exact signification as an independent word, if that signification be inconsistent with other words and other parts of the statute; (5) That after a deputy collector has been designated by the Secretary of the Treasury to act as collector during a vacancy, he is entitled to the compensation . of a collector until the subsequently-appointed collector enters upon the discharge of his duties and appoints his own deputy; i. e., his compensation as collector is not stopped by the new collector taking the oath and giving bonds. Judgment for the claimant. The defendants appeal.
The judgment of the court below is affirmed upon substantially the same grounds.

Opinion:
Mr. Justice Clifford
delivered tlie opinion of tbe Supreme Court, January 20, 1879.