accounts and vouchers, from such appropriations of the World's Columbian Commission and Board of Lady Managers as may [might] be placed in your [his] hands." Under that appointment, he disbursed about $347,000 from the appropriation for expenses of the committee on awards, and $52,000 from other appropriations for the World's Columbian Commission. The executive committee of the World's Columbian Commission have authorized payment to Mr. Dickinson of a salary of $250 per month for his services as disbursing agent, which has met the approval of the Secretary of the Treasury, not, however, to exceed the total of $1,500 claimed by Mr. Dickinson. Although he was designated by the Secretary of the Treas ury a special disbursing agent principally for the purpose of disbursing the appropriation for the committee on awards, yet, having been designated as a disbursing agent for all appropriations connected with the World's Columbian Commission, it may be doubted whether his compensation, if allowable, could be paid from the appropriation for the expenses of the committee on awards, that appropriation being for a special purpose only. However this may be, I am of the opinion that Mr. Dickinson is not entitled to receive the compensation claimed by him from any appropriation for the World's Columbian Commission. Section 19 of the act of April 25, 1890 (26 Stat., 62), creating the World's Columbian Commission, provided that the Commissioners should "not be entitled to any compensation for their services out of the Treasury of the United States, except their actual expenses for transportation and the sum of six dollars per day for subsistence," while absent from their homes; but further provided that the officers of the Commission might receive compensation, to be fixed by the Commission, with the approval of the Secretary of the Treasury. As a disbursing agent, Mr. Dickinson was not an officer of the Commission, nor was he, strictly speaking, appointed to any office by the Secretary of the Treasury. His designation by the Secretary of the Treasury as a special disbursing agent conferred upon him the power, after giving the bond required by section 3614, Revised Statutes, to receive advances of public moneys and pay therefrom such expenses of the World's Columbian Commission as might be directed. For this service no compensation is provided by law, and special disbursing agents are usually, if not solely, persons already in the Gov ernment service, who, by section 1765, Revised Statutes, would be prohibited from receiving extra compensation for such service. The World's Columbian Commission was a body authorized by law, appointed by the President, whose powers were designated by the statute creating the Commission and were such as were deemed necessary to carry out the purposes to accomplish which the act of April 25, 1890, was passed. As such, the Commissioners, if not officers, were in a certain sense persons in a "branch of the public service," and therefore if not strictly within the letter of section 1765, Revised Statutes, they certainly are within its spirit. While the Commission has authorized, with the approval of the Secretary of the Treasury, the payment of this compensation to Mr. Dickinson for his services as a special disbursing agent, as Mr. Dickinson as special disbursing agent was not an officer of the Commission [and in fact could not have been made such an officer by the executive committee (2 Comp. Dec., 95), even if the Commission itself had the power to make Mr. Dickinson such an officer by virtue of his designation as special disbursing agent by the Secretary of the Treasury], I am of the opinion that he was prohibited from receiving this compensation by the provisions of section 19 of the act of April 25, 1890, if not also by the provisions of section 1765, Revised Statutes. You are therefore not authorized to pay Mr. Dickinson the $1,500 which he claims. Respectfully, yours, R. B. BOWLER, Comptroller. The SECRETARY OF THE TREASURY. FINES AND FORFEITURE FUND, ALASKA. Extra clerical assistance for the clerk of the United States district court in Alaska, when necessary, may be paid for from the fines and forfeiture fund if approved by the judge of the court. TREASURY DEPARTMENT, OFFICE OF COMPTROLLER OF THE TREASURY, April 9, 1896. SIR: I am in receipt of your communication of March 25, inclosing a copy of a letter from the Attorney-General, requesting copies of the "records of the trials of all cases in your court at Sitka which resulted in the condemnation of British or American vessels for violation of the Revised Statutes which relate to fur-seal fishing in Bering Sea." You state that a jury term of the court commences at Juneau, Alaska, on March 30, and immediately following the close of the term the work of preparing the annual and semiannual accounts will commence, and therefore that it will be necessary to employ additional clerical help in order to complete said records at as early a day as possible, and ask whether the expense of such services may be paid from the fines and forfeiture fund upon the order of the district judge. In reply thereto I would state that the fines and forfeiture fund is properly available for the payment of such expense if the same is deemed necessary by the judge and he orders accordingly. Respectfully, yours, Mr. CHARLES D. ROGERS, R. B. BOWLER, Clerk United States District Court, Sitka, Alaska. EXPENSE OF GUARDING PRISONER CONFINED AT A HOSPITAL. Necessary guards employed on the order of the court to guard a prisoner confined on account of illness in a hospital may be paid from the appropriation for support of prisoners. TREASURY DEPARTMENT, OFFICE OF COMPTROLLER OF THE TREASURY, April 9, 1896. SIR: I am in receipt, by reference from the Auditor for the State and other Departments, of your letter of the 3d instant in which you state that one James D. Allen, a prisoner charged with murder at Fort Sheridan, is, on account of illness, confined to the Cook County hospital, and by order of the court is guarded by two men. You ask from what appropriation the expense of these guards should be paid. The appropriation for support of prisoners provides: "For support of United States prisoners, including necessary clothing and medical aid and transportation to place of conviction, or place of bona fide residence in the United States, and including support of prisoners becoming insane during impris onment, as well before as after conviction, and continuing insane after expiration of sentence, who have no friends to whom they may be sent." It has been the practice to pay the expense incurred for guards in cases similar to the one above referred to from this appropriation, as an incident to the support of prisoners. Hence the expense in this case should be paid from the appropriation "Support of prisoners, United States courts." In this connection I would call your attention to the fact that requests for decisions in advance of the payment of accounts should be addressed to this office and not to the Auditor. (See 1 Comp. Dec., 94.) The jurisdiction of the accounting officers is limited to claims arising on contracts express or implied and does not extend to a claim for unliquidated damages even though such claim does not arise from the tort of an officer of the Government. TREASURY DEPARTMENT, OFFICE OF COMPTROLLER OF THE TREASURY, April 9, 1896. SIR: I am in receipt of your letters of January 18 and February 11 with reference to a voucher in the name of Frank Walley Perkins for $3 "for one pair blankets destroyed in extinguishing fire caused by explosion of signal lamp on the tower" of a Coast and Geodetic Survey signal station. It appears that one P. M. Creagh was employed by Assistant Perkins as a light keeper on the tower of one of the Coast Survey signal stations, to exhibit lights at night for the observation of observers engaged in the work of triangulation. One of the three lamps exhibited by Mr. Creagh exploded, and in his efforts to extinguish the fire he destroyed or damaged a pair of blankets which he had with him for protection from the cold. The blankets were the personal property of Mr. Creagh, and he presented a bill for them which Mr. Perkins paid; in other words, his claim is for a reimbursement for the destruc tion or damage of two blankets in his efforts to preserve Government property. From the facts as above stated it is manifest that the claim of Mr. Creagh for the value of the pair of blankets destroyed in extinguishing the fire, although one not arising because of the tort of any officer of the Government, is yet one for unliquidated damages and not a claim under a contract express or implied to which the jurisdiction of the accounting officers is limited. (See 1 Comp. Dec., 261; id., 283; 2 Comp. Dec., 174.) You are therefore not authorized to pay the voucher above referred to. Respectfully, yours, Mr. R. J. GRIFFIN, R. B. BOWLER, Comptroller. Disbursing Agent, Coast and Geodetic Survey. REFUNDMENT OF LICENSE FEES IN THE DISTRICT OF COLUMBIA. The act of the legislative assembly of the District of Columbia, passed January 19, 1872, making provision for the refundment of license fees improperly collected, authorizes (by virtue of the act of Congress of June 11, 1878, continuing said acts of the legislative assembly in force) the refundment of fees deposited for licenses under section 3 of the act of April 23, 1892, when such licenses are not granted. TREASURY DEPARTMENT, OFFICE OF COMPTROLLER OF THE TREASURY, April 11, 1896. GENTLEMEN: I am in receipt of your letter of February 20, inclosing communications from the auditor and the attorney for the District of Columbia relating to the refundment of deposits for licenses not granted. These communications set forthelaborately the claim that the Commissioners have authority to refund the amount deposited for licenses which for any reason can not be granted, and relate particularly to the refundment of fees paid for permits under section 3 of the act of April 23, 1892 (27 Stat., 21), which fees are required to be "deposited in the Treasury of the United States, one-half to the credit of the United States and one-half to the credit of the District of Columbia." They are brought forth by a |