less the party presenting them claims payment of their nominal value, in which case the Department will retain the coupons until the bonds from which they were detached shall have been presented, and the conflicting claims adjusted. When a called bond is presented for redemption, from which a coupon, maturing after the day fixed in the call for such redemption, shall have been detached, the nominal value of such coupon shall be deducted from the sum due upon the bond, unless the coupon shall have been paid as above; the sum thus deducted to be retained to await the presentation of the coupon and a settlement. All correspondence in relation to bonds that have been called in for redemption, or coupons belonging thereto, should be addressed to the "Loan Division," Secretary's Office. (Department Circular No. 48, dated May 9, 1872.) EXEMPTION OF UNITED STATES BONDS FROM TAXATION. Section 3701 of the Revised Statutes provides as follows: "All stocks, bonds, Treasury notes, and other obligations of the United States, shall be exempt from taxation by or under State or municipal or local authority." This section makes the exemption from taxation binding only upon "State or municipal or local authority;" but according to the express terms of the act of Congress of July 14, 1870, the bonds and the interest thereon of the funded loans which are thereby authorizednamely, the loan of 1881, the loan of 1891, and the four-per-cent. consols of 1907-"shall be exempt from the payment of all taxes or duties of the United States, as well as from taxation in any form by or under State, municipal, or local authority; and the said bonds shall have set forth and expressed upon their face the above specified conditions." MEMORANDUM. THE SERVICES OF WILLIAM LAWRENCE AS FIRST ComptrolLER TERMINATED WITH THE CLOSE OF MARCH 24, 1885. WHEN HE RETIRED FROM OFFICE NOT ONE CASE OR QUESTION READY FOR HIS FINAL ACTION WAS LEFT UNDISPOSED OF OR UNDECIDED. 332 INDEX OF DECISIONS AND APPENDIX.* Accounting Officers. DISABILITIES OF -: A. Page. Cannot decide on the necessity of appointing special deputy marshals 184-188 Cannot revise the discretion given to other officers. Reason, and 186-188 Reasons..... Will not generally take any final action on a claim presented to ..220, 225-227 DISCRETION OF -: The extent to which they are bound by decisions of Court of Claims, DUTIES OF: Discussion of ESTOPPEL OF —: The judicial common-law doctrine of res adjudicata and the so-called estoppel produced thereby, is a law for courts, and may be applied by them as to suitors therein. But beyond this it has no effect, except to estop accounting,officers from denying the validity of a judgment of a court of claims unappealed from and for the payment of which Congress has made an appropriation...... JURISDICTION OF -: Shall decide what persons, as attorneys or clients, shall receive drafts POWERS OF: Discussion of – 237-246 80 237 .... 1, 13, 18 80 Have the same authority to examine a refunding claim and pass on .84, 87, 88 80, 81 May allow or disallow claims payable out of appropriations..... 1, 13, 14 * Prepared by Frank E. Anderson, of the First Comptroller's Office. Proof read by Thomas Robinson and Frank E. Anderson. Accounting Officers-Continued. POWERS OF-Continued. They have always maintained their right to exercise and ac tupon (See ACCOUNTS; COMPTROLLERS; EXECUTIVE OFFICERS; OFFICERS; Page. 241-243 Accounts. ALLOWANCE OF -: Act. Mode of-charged in part by act Feb. 22, 1875 (18 Stat., 333), which, to that extent, repeals Rev. Stat., sec. 846. How certified now.. SALARY-: (See VERIFICATION OF —, post.) SETTLEMENT OF―: Usual practice in cases such as that of the Central and South Amer- VERIFICATION OF―: 104, 105 84,88 257 Fees for verification of salary accounts of permanent officers are not must verify salary and expense accounts at their own expense.. 107, note. (See CENTRAL AND SOUTH AMERICAN COMMISSIONERS, subtitle, Expenses of—, and see titles referring to particular officers, for accounts in which they are concerned. [e. g., CHIEF SUPERVISORS OF ELECTIONS, subtitle, accounts of -.]) CONSTITUTIONAL LIMITATION ON-: The right to interest according to the terms of a contract, express or 137, 142-146 Sept. 2, 1789, 1 Stat., 66, sec. 3, duties of the Comptroller.............. 83, note. Sept. 24, 1789, 1 Stat., 92, sec. 35, parties may manage their own cases; United States attorney, his duties and compensation; AttorneyGeneral of United States, his duties and compensation Jan. 31, 1823, 3 Stat., 723, sec. 2, officers or agents of the United 37,47 May 13, 1846, 9 Stat., 11, increase or reduction of number of privates Feb. 26, 1853, 10 Stat., 161, fees and costs allowed clerks, marshals, Feb. 26, 1853, 10 Stat., 162, same as above 76 55 ..... 42, 55, 60, 62, 64 46 Act-Continued. Aug. 16, 1856, 11 Stat., 50, sec. 12, accounts for services when United ... March 2, 1861, 12 Stat., 218, suppression of slave trade ................ July 1, 1862, 12 Stat., 473, 474, income duty...... March 3, 1863, 12 Stat., 736, sec. 35, details to special service, how made.... March 3, 1863, 12 Stat., 741, sec. 11, district attorneys to have 2 per 46 March 12, 1663, 12 Stat., 820, captured and abandoned property.. 36, 37, 40, 42, June 30, 1864, 13 Stat., 240, sec. 46, proceedings in States where laws June 30, 1864, 13 Stat., 312, sec. 19, marshals and clerks not to retain 52, note. 217 46 July 2, 1864, 13 Stat., 375, captured and abandoned property.. 36, 37, 40, 42, officers extends to persons acting by 108 112 37, 38, 40, 43, 44, 48 May 31, 1870, 16 Stat., 140, elective franchise law jurisdiction under-. Number of com- 167 63 May 31, 1870, 16 Stat., 145, elective franchise law.... urt of Claims and Supreme Court. June 22, 1870, 16 Stat., 164, sec. 15, Department of Justice; supervis- ory powers over accounts of d strict June 28, 1870, 16 Stat., 168, certain holidays established in the District of Columbia.. July 12, 1870, 16 Stat., 251, sec. 2, unexpended balances of specific ap- propriations for any year, how applied, May 31, 1870, 16 Stat., 254, naturalization laws amended; punishment of crimes against the same 46 129 32 170 |