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INDIANS—Continued.

Territory in which they reside, are not to be construed as emanci.
pating for all purposes such Indians from the control of the Inte-
rior Department and subjecting their tribal or communal property
to the ordinary incidents of property of white citizens under the

general law. 308.
3. There is no necessary relation between the rights of Indians as citi.

zens and the right of the United States to impose such restrictions
as it sees fit in the distribution of the annuities paid in accord-

ance with treaties. 308.
4. Because the acts of 1882 and 1887 make citizens of certain Indians

and subject them to the laws, both civil and criminal, of the State
wherein they reside, it by no means follows that the funds which
the United States bas agreed to retain for subsequent distribution

to the Indians fall under the provisions of State legislation. 308.
5. The Treasury Department has no authority to impose restrictions

which may operate as a practical denial of rights guaranteed to

the Indians. 308.
6. The appropriation for support and education of Indian pupils at

Lincoln Institute is available for the burial expenses of pupils

dying while there. 477.
7. Where an act of Congress vests in the Secretary of the Interior

authority to determine the method of disbursing money due the
Indians, either by paying them in cash or “by expending the
same for their benefit in such manner as he may deem for their
best interest,” and that officer has made such determination,
all other officers are bound by this exercise of power by the

Secretary. 642.
See APPROPRIATIONS, Nos. 1, 2; LEAVE OF ABSENCE, No. 1; PRO

Rata PAYMENT, No. 2; SUBSISTENCE, No. 1.
INDIAN COUNTRY.

See MARSHALS, Nos. 18, 19; INDIAN TERRITORY.
INDIAN TERRITORY.
1. Section 5 of the act of March 1, 1895, providing that United States

commissioners in the Indian Territory shall hold office under their
existing appointments, will authorize the payment of their sal.
aries notwithstanding they have not yet given new bonds in place

of those given under section 39 of the act of May 2, 1890. 44.
2. A constable in the Indian Territory who took ap. oath to support

the Constitution of the United States and to faithfully perform
the duties of the office as required by section 5 of the act of
March 1, 1895, is entitled to compensation, although it may be
doubted whether Congress intended to require the taking of
a different oath from that prescribed in section 1757, Revised

Statutes, for officers generally. 433.
3. Deputy marshals in the Indian Territory hold office at the pleasure

of the marshal, and if appointed by him for one year, and on the
last day thereof the term is extended for another year, they are
entitled to compensation without again taking the oath of office.
447.

INDIAN TERRITORY-Continued.
4. A constable in the Indian Territory appointed under section 5 of

the act of March 1, 1895, and who has taken the oath of office, is
entitled to compensation only from the date when his bond is

approved by the court. 448.
5. A constable in the Indian Territory who was duly appointed and

qnalified under section 39 of the act of May 2, 1890, and who con-
tinued to act as a constable under section 5 of the act of March
1, 1895, with the approval of the court having the power of ap-
pointment, is entitled to compensation without giving a new bond

or taking another oath of office. 512.
6. A person who holds the office of constable of a commissioner's court

in the Indian Territory, and is appointed as a special depnty mar-
shal under section 2 of the act of March 1, 1895, by the marshal
of the district in which the commissioner's court is located, is en-
titled to compensation for performing the duties of both offices.

594.

See MARSHALS, Nos. 18, 19.
INDIGENT DEFENDANT.

See CLERKS, UNITED STATES COURTS, Nos. 15, 17.
INFORMER.

See CUSTOMS SERVICE, Nos. 2, 3, 5, 6.
INSANITY.

See Navy, Nos. 11, 12.
INSOLVENT CORPORATION.

See CONTRACTS, No. 2.
INSPECTION.

See NationAL HOME D. V.S., No. 1.
INSURANCE.

See CONTRACTS, No. 10.
INTERNAL-REVENUE SERVICE.
1. Under sections 51 and 63 of the act of August 28, 1894, providing

for general bonded warehouses and the compensation and ex-
penses of storekeepers, and storekeepers and gaugers, such offi -
cers are entitled to their expenses when traveling under orders
between special and general bonded warehouses, as well as be-

tween distilleries. 301.
2. The appropriation for paper for internal-revenue stamps, including

the salaries of the superintendent and watchmen, is available for
their traveling expenses when the contractor, with the consent
of the Department, transfers the manufacture of paper from one

mill to another. 514.
3. An internal-revenne ganger is entitled to his per diem compensation

for days upon which he is detailed for service upon a local board

of civil-service examiners. 516.
Soo BOND, Nos. 1, 3; OFFICE AND OFFICER, No. 11.

JUDGMENT

See COSTS IN STATE Court, No. 1; COURT or CLAIMS.
JURIES.

See APPROPRIATIONS, No. 10; COSTS IN STATE COURT, No. 2; DISTRICT

OF COLUMBIA, Nos. 4, 5; MARSHALS, No. 4.
JURY COMMISSIONERS.
When separate jury commissioners have been appointed by the cir-

cuit and district courts each is entitled to compensation for not
exceeding three days in any term of the court for which he acts
as commissioner, the appropriation not being limited to one com-

missioner for both courts. 627.

See DistriCT OF COLUMBIA, No. 5.
JURISDICTION OF ACCOUNTING OFFICERS.
1. Where an Auditor disallows certain items in an account which have

been allowed a claimant by a paymaster it amounts to a forinal
settlement of the account of such claimant, from which an appeal

may be taken under section 8 of the act of July 31, 1894. 4.
2. The post exchange (formerly canteen) is an association or soldiers'

club owning and operating a cooperative store. It is not, and
never was, in any sense a trader within the meaning of the acts
of July 24, 1876, and June 30, 1882, and has no lien upon the sol-
dier's pay. The accounting officers have no duty to perform in
connection with the claims or accounts of any post exchange,
unless they are involved in the improper disbursement of Goy-

ernment funds. 56.
3 No jurisdiction is conferred upon the Comptroller of the Treasury

to render a decision at the request of the head of a Department,
upon the question whether the filing of a new bond relieves the
sureties on a prior bond of the same official from liability after
the date of a new bond, such a question not involving a payment
to be made under the head of the Department. (Sec. 8 of the act

of July 31, 1894.) 58.
4. When an item is properly payable from an appropriation for con-

tingent expenses, the discretion of the officer charged with the
duty of expending said fund is not subject to review by the
accounting officers upon any question as to the necessity or advis-

ability of his expenditures. 80.
5. Under section 8 of the act of July 31, 1894, requiring the Comptrol.

ler of the Treasury to approve, disapprove, or modify decisions
by the Auditors making an original construction or modifying an
existing construction of statutes, the Comptroller is authorized
to disapprove the Auditor's construction allowing payment from
an appropriation made by Congress when he is convinced that
the object for which the appropriation is made is one for the
accomplishment of which the Constitution does not warrant the

Congress in applying the public money. 98.
6. A claimant who accepts payment of one item of his claim allowed

under the Auditor's settlement is not, by section 8 of the art of

JURISDICTION OF ACCOUNTING OFFICERS-Continued.

July 31, 1894, precluded from obtaining a revision of such settle-

ment as to the other items involved. 241.
7. Claims arising under the act of March 3, 1849, and amendments

thereof, and not filed in the proper Department prior to August
13, 1891, are forever barred, and can not be received, considered,
or audited by any Department of the Government. (Acts of

January 9, 1883, and August 13, 1888.) 250.
8. As an Auditor has no authority to receive, consider, or audit claims

arising under the act of 1819, when filed on and after August 13,
1891, it follows that no appeal to this office from the action of the

Auditor refusing to consider the same will be entertained. 250.
9. In order that the Comptroller of the Treasury may grant a rehear-

ing upon a final settlement made by the Second Comptroller, the
evidence produced by the claimant in support of his application
must not only be new, but also material; i, e., such evidence as
might have justified a different conclusion had it been presented
and considered at the time of the Second Comptroller's settlement.

264.
10. The accounting officers have no jurisdiction, upon the settlement of

the cash account of a disbursing officer, to disallow a legal and
proper charge for supplies purchased and received, because it
may appear that the supplies were used for a purpose not consid-
ered proper by the accounting officers, the jurisdiction of the
latter over property accounts being iimited by the act of March
29, 1894, to charging an officer responsible for public property
with ench losses to the Government as may be certified to them

in the manner provided in section 1 of said act. 264.
11. The certificate of the Speaker of the House of Representatives as

to the salary and mileage of Members being by sections 47 and
48 of the Revised Statutes made conclusive upon all Depart-
ments of the Government, the Comptroller has no jurisdiction to
render a decision npon the amount due to a Member for salary or

mileage. 339.
12. The accounting officers have no jurisdiction to reopen settlements

made by their predecessors, because a subsequent decision of the
courts has so changed the construction of the law under which
the settlements were made as to warrant a different result in the

settlements. 401.
13. An Auditor who has once settled an account is not authorized,

under the jurisdiction conferred upon him by section 8 of the
act of July 31, 1894, to subsequently recharge items which he

has erroneously allowed upon such settlement. 210.
14. When the Auditor allows certain items suspenıled in the fee ac-

count of an officer of a United States court, such action requires
the statement by him of a supplemental emolument account to
include such allowances, and not a reopening of the former

settlement. 474.
15. Under section 8 of the act of July 31, 1894, appeals from disallow-

ances by the Auditors must be taken within a year from the

JURISDICTION OF ACCOUNTING OFFICERS-Continued.

date of the settlement. If taken after the expiration of a year,
the Comptroller is without jurisdiction to entertain the appeal.

510.
See APPROPRIATIONS, No. 20; COAST AND GEODETIC SURVEY, No. 9;

COMMISSIONERS, No. 13; CONGRESS, Nos. 1,3; DISCHARGE, No.3;
INDIANS, No. 7; SURVEYS, PUBLIC LANDS, No. 2; UNLIQUIDATED

DAMAGES, Nos. 1, 2, 3.
LABOR, DEPARTMENT OF.

See SUBSISTENCE, No. 2.
LANDS.

Soe PUBLIC LANDS; SURVEYS, PUBLIC LANDS, Nos. 1. 2.
LAND OFFICE.

See DISTRICT ATTORNEYS, No. 3.
LAND GRANT ROADS.

See Pacific RAILROADS.
LEAVE OF ABSENCE.
1. A properly commissioned officer of the Indian service, having an

annual salary, not limited to the actnal performance of duty,
is entitled to bis pay while absent from his employment by per-
mission duly authorized, such absence not exceeding sixty days

in one year. (Section 2074, Rev. Stat.) 497.
2. The clause in the sundry civil appropriation act of June 11, 1896,

authorizing payment of accrued leave in the Government Print-
ing Office to the legal representatives of former employees,
authorizes payment of the claim of W. P. Chew, which was held
(1 Comp. Dec., 354) not payable prior to the passage of said act.

625.

See CONSULAR OFFICERS, No. 3.
LESSEE.

When quarters are rented by the Government from the lessee of a

building such lessee and not the owner of the building is the
principal and payment of the rent to him is not in contravention

of section 3477, Revised Statutes, prohibiting assignments. 502.
LICENSE FEES.

See DISTRICT OF COLUMBIA, No. 7.
LIFE-SAVING SERVICE.

See GENERAL AVERAGE,
LIGHT-HOUSE ESTABLISHMENT.
1. An appropriation for the construction of a light-house, "under a

contract which is hereby authorized,” will permit the making of
two contracts for different parts of the work in the usual manner,
provided they are simultaneously made and the total liability on
account of the light-house does not exceed the sum fixed. 338.

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