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iv. The official correspondence between the Department of State of the United States and foreign nations;

v. The Reports of the Committees of Congress; 35

vi. The acts of Congress, and of State legislatures in relation to claims, and the mode of providing for their payment;

36

vii. The Judicial Decisions of the National and State Courts; viii. The Opinions of the Attorneys-General;

ix. The Decisions of the Court of Claims;

x. The six volumes of the Decisions of the First Comptroller in the Department of the Treasury;

xi. The two volumes of Digests of the Decisions of the Second Comptroller in the Department of the Treasury;

xii. The similar sources of information in foreign governments. These are only a portion of the sources to be consulted, but it is hoped the suggestions made may be found of some utility.

The same general principles of agency in its relation to the National Government, and the same general principles of National-Executive Common-Law, are applicable to like conditions in their relations to State governments, and county, city, and other municipal corporations. These considerations add immensely to the importance of the subjects discussed.

The brief outline above given is submitted for the consideration of those who may be interested therein.37

TREASURY DEPARTMENT,

First Comptroller's Office, March 24, 1885.

35 The Committee of War Claims was first organized at the First Session of the Forty-Third Congress, December, 1873, with William Lawrence, Chairman. The Reports of this Committee alone would make at least two large volumes. The American State Papers contain immense volumes of Reports of Committees of Claims full of valuable information.

36 These include the system for the adjustment of claims by Auditors and Comptrollers in the Department of the Treasury of the United States. Their jurisdiction is pointed out in the Appendix to Chapter I to 1 Lawrence, Compt. Dec., 2d. ed., 410. 37 The following forms may be found of some utility:

FORM OF AGREEMENT AND POWER OF ATTORNEY FOR CLAIMS GENERALLY.

This agreement, between John Smith [the attorney] of Washington City, D. C., of the first part, and John Jones [the claimant] of Bellefontaine, Ohio, of the second part:

Witnesseth, That said Smith as agent and attorney agrees to take the exclusive charge and control of a certain claim which said Jones alleges he has, or is entitled to have, against the United States of America [describing it], and to prosecute the same before any of the Courts of the United States, or before any of the Departments of the Government or officers or agents thereof, or before the Congress of the United States, or any Committees thereof, and before any officer, agent, Commission, or Convention, which is or may be authorized to take cognizance of said claim, or through any diplomatic negotiations, or before any one or more or all of these or otherwise as may be deemed proper.

And in consideration therefor, said Jones agrees to pay said Smith a sumequal

[forty] per cent. of the amount which may be allowed on said claim; the payment of which and of all expenses incurred, and moneys advanced in the prosecution of said claim is hereby made a lien upon the said claim and upon any draft, or order or authority to receive money, or evidence of indebtedness which may be issued thereon, and upon all money which may be secured or paid thereon or on such claim.

This agreement is not to be affected by any services performed by the claimant or by any other agents or attorneys employed by him. And said Jones agrees to advance and pay to said Attorney from time to time all such sums of money as may be necessary to pay all costs and expenses of prosecuting said claim, or incident thereto, and of carrying into effect the purposes hereof, to execute, from time to time, to the said Smith, such Powers of Attorney and other instruments of writing, and do all other acts and furnish all evidence which may be convenient or necessary for the successful prosecution and collection of the said claim.

Said Jones [the claimant] hereby appoints with full power of substitution and revocation, said John Smith, of Washington, D. C., his true and lawful attorney to present and prosecute said claim as aforesaid until final completion, and said Jones agrees to furnish from time to time all evidence necessary or that may be demanded, giving and granting to said attorney full power and authority to do and perform all and every act and thing whatsoever requisite or necessary to be done in and about the premises, as fully to all intents and purposes as said Jones might or could do if personally present at the doing thereof, with full power in the discretion of said Smith from time to time of substitution and revocation, hereby ratifying and confirming all that said attorney or his substitute, may or shall lawfully do or cause to be done by virtue hereof, and the said attorney, or if he should die, his legal representative is authorized to receive any warrant, draft, check, order or authority for receiving money that may be issued in settlement of said claim; also in consideration of the obligations assumed on the part of said attorney, this Power of Attorney is irrevocable, and any person who may have rights under said Jones shall recognize this contract and Power of Attorney, and all rights of said Smith, his substitutes and legal representatives, allowed, hereby annulling any and all former Powers of Attorney, or authorizations whatsoever in the premises.

In witness whereof, The parties hereunto set our hands and seals this 1st day of March, A. D., 1885.

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ANOTHER FORM OF POWER OF ATTORNEY, TO PROSECUTE CLAIM.

Know all men by these presents, That I, John Smith, of Bellefontaine, Ohio, do hereby constitute and appoint John Jones, of Washington, D. C., my Agent and Attorney, to prosecute my claim against the United States for (describe claim)—

And I authorize and empower my said Agent and Attorney to prosecute said claim to final issue, to compromise, adjust, settle, and collect, the same, and to receive and receipt for in my name or otherwise, any warrant, draft, check, order or authority for receiving money that may be issued or found due to me by reason of such claim; [and to endorse, assign, or transfer, by the signing of my name, or otherwise, any such warrant, draft, check, order, or authority for receiving money] and to do all other lawful acts necessary or proper in the premises.

Hereby annulling and revoking all former Powers of Attorney, and authorizing my

said attorney, with full power from time to time of substitution and revocation, to collect said claim under any law which is, or may be applicable thereto.

In witness whereof, I hereunto set my hand and seal this first day of March 1885.

Executed in presence of witnesses.

[Add acknowledgment.]

FORM OF POWER OF ATTORNEY TO PROCURE LETTERS PATENT.

To the Honorable, The Commissioner of Patents, Washington, D. C.

[SEAL.]

SIR: The undersigned having, on or about the 1st day of March, 1885, made application for Letters Patent for [Describe], hereby appoint[s] John Smith, of Washington, D. C., his [or our] Attorney, with full power in his discretion from time to time of substitution and revocation, to prosecute in the Department of the Interior in all courts [Rev. Stat., 4911, 4915.] and elsewhere, said application, to make alterations and amendments therein, to transact all business connected therewith, to receive the patent with a lien* thereon for compensation for services, advances and expenses, hereby revoking all former powers, and agreeing to advance all moneys and do all acts from time to time necessary to effect the purposes hereof, and that, in the event of my death or that of my said Attorney, all rights to compensation, of lien, and otherwise, shall be reserved to his legal representatives who shall have full power in the premises.

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FORM OF APPLICATION FOR LETTERS PATENT AND POWER OF ATTORNEY TO PROSECUTE IT.

To the Commissioner of Patents, United States of America:

The application of John Smith of Bellefontaine, Logan County, State of Ohio, Respectfully Represents, That this applicant has invented a new and useful (Describe the invention) which he verily believes has never been known or used prior to the invention thereof by this applicant; he therefore prays that Letters-Patent of the United States of America may be granted to him therefor, vesting in him and his legal representatives and assigns the exclusive right to the same, upon the terms and conditions expressed in the Acts of Congress in such cases made and provided; and having paid Fifteen Dollars into the Treasury of the United States, and otherwise complied with the requirements of the said Acts; he hereby constitutes and appoints John Jones, of Washington, D. C., his sole and lawful attorney [with full power from time to time of substitution and revocation] to present and prosecute this application for Letters-Patent to final issue, with authority to make all such alterations thereof and amendments thereto as may by said attorney be deemed proper or be required; to execute all instruments, and do all acts which may be necessary or proper to effect the objects hereof, and to receive all Letters-Patent when granted, and to have a lien thereon and on all rights conferred by such Letters, for the payments of all compensation to which said attorney may be entitled and for his expenses incurred and advances by him made.

[Name of Applicant. ]

*A lien may be enforced on a patent right. Keyser's case, 4 Lawrence Compt. Dec., 329, citing Ager v Murray, 105 U. S., 126: Manning's case, 6 Lawrence Compt. Dec., 1; Creecy's case, Id., 197.

ANOTHER SHORT FORM.

To the Commissioner of Patents:

SIR: The undersigned having on or about the cation for letters-patent for an improvement in

day of —, 188, made appli

(serial number ——), hereby appoints John Jones, of Washington, D. C., my attorney, to prosecute said application, to make alterations and amendments therein, to receive the patent and to transact all business connected therewith, hereby revoking all former powers. Signed at

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188-. Inventor.

FORM OF POWER OF ATTORNEY TO PROSECUTE PENSION CLAIM.

Know all men by these presents, That I, John Jones, of Bellefontaine, Logan County, Ohio, by these presents do make, constitute, and appoint John Smith, of Washington, D. C., my agent and attorney to prosecute my claim, No., on file in the United States Pension Office, for Pension under the general laws of the United States, by reason of (describe) disability contracted in the service as (describe), Company (describe) Regiment (describe) Volunteers, War of 1861, giving and granting to my said attorney full power and authority to do and perform all and every act and thing whatsoever requisite and necessary to be done in and about the premises, as fully as I might or could do if personally present at the doing thereof, with full power from time to time of substitution and revocation, hereby ratifying and confirming all that my said attorney or his substitute shall lawfully do or cause to be done by virtue hereof, and hereby revoking all powers of attorney heretofore executed by me [for the reason that (describe if deemed advisable)].

My P. O. address is Bellefontaine, Logan County, Ohio.

In witness whereof, I have hereunto set my hand and seal this 1st day of March, A. D., 1885.

This instrument must be witnessed by two persons who can write.

STATE OF OHIO,

County of Logan, ss:

Personally appeared before me, the undersigned, a (describe office) in and for said County and State (name of person applicant) to me well known to be the identical person who signed the foregoing Letters of Attorney, and the same having been read over and the contents thereof fully explained to him, he acknowledged the same to be his act and deed. In witness whereof I have hereunto set my hand and seal this 1st day of March, eighteen hundred and eighty-five.

NOTE.-To be acknowledged before a Notary Public, Justice of the Peace, Probate Judge, or Clerk of a Court, and returned to John Smith, Military Claim Agent, Washhington, D. C.

If acknowledged before a Justice of the Peace, a certificate is required from the clerk of a Court of Record having a seal, showing that the Justice is duly authorized and tha the signature is genuine. If before a Notary Public or any other officer authorized to certify acknowledgments, and who has a seal, no other certificate is required.

CHAPTER III.

REPORT OF A COMMITTEE OF THE UNITED STATES HOUSE OF REPRESENTATIVES ON THE MODE OF CONDUCTING THE OFFICE OF THE FIRST COMPTROLLER.

[House Report, No. 2675, Forty-eighth Congress, second session.]

CHARGES AGAINST THE FIRST COMPTROLLER [IN THE DEPARTMENT] OF THE TREASURY.

MARCH 3, 1885.-Laid on the table and ordered to be printed.

Mr. HEMPHILL, from the Committee on Expenditures in the Department of Justice, submitted the following

REPORT:

The Committee on Expenditures in the Department of Justice having made some investigation into the mode of conducting the office of the First Comptroller of the Treasury, upon charges made against Judge William Lawrence, the head of that Bureau, make the following report :

On October 24, 1884, the New York World published a letter from J. J. Barker, who had a short time before that held a clerkship in the Treasury Department, addressed to the President of the United States, in which he charged that illegal accounts of United States court officials were ordered to be paid through this Department of the Government for large amounts, and that this was knowingly done after the illegality of the claims had been discovered, and a promise made by the head of the Bureau that they should not be paid. In the letter a number of instances were cited in which claims of this character were allowed after the attention of Judge Lawrence had been called to them.

After Congress assembled in December last, Mr. Barker appeared and desired to testify before the committee as to the matters charged in his letter, and others of a like nature, and he assured the committee that the proof of his allegations would not depend upon his testimony, but would appear from the records of the office.

The committee heard his testimony, and the evidence he offered, after which Judge Lawrence and his witnesses were heard.

The charges made consisted mainly in the statement that accounts of the United States district attorneys, marshals, and other officials were illegally audited and ordered paid by the First Comptroller.

Upon a review of the whole testimony the committee is of the opinion that the charges are not sustained, though in one case, hereafter cited, we dissent from the Comptroller's construction of the law, and in none of them does it appear to the committee that there is sufficient proof to warrant the charge of dishonesty on the part of Judge Lawrence.

In most of the cases cited by Mr. Barker, the charge grows out of a

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