however, disbursing clerks, disbursing agents, and, as section 3614 of the Revised Statutes says, "special agents, * who may be charged with the disbursement of public moneys." The word "officers," in section 3648, may properly be construed to include all officers, clerks, and agents lawfully authorized to disburse public money. The President has made the necessary orders authorizing advances of public money to all such officers, clerks, and agents. (1 Lawrence, Compt. Dec., 2d ed., app., ch. xv., 639.) Heads of Departments are expressly authorized to appoint certain disbursing officers, clerks, and agents. (Otto's case, 3 Lawrence, Compt. Dec., 296.) Heads of Departments also have incidental authority in many cases, in carrying out the purposes of appropriation acts, to appoint agents, or special agents, to perform duties having no connection with the disbursement of public money. (Rev. Stat., 183; 4 Op. Att.-Gen., 248; Swamp-Land Case, 2 Lawrence, Compt. Dec., 2d ed., 136.) They have equally incidental authority under many appropriation acts to add to the duty of such special agents the further duty of acting as "special agents, charged with the disbursement of public moneys." (Rev. Stat., 3614; Swamp-Land Case, 2 Lawrence, Compt. Dec., 2d ed., 136; Crowley's Case, 3 Lawrence, Compt. Dec., 434.) It cannot be doubted that, in some cases, they may appoint "special agents, charged with the disbursement of public moneys," and with no other duty. In view of the practice, prevailing from an early period of the Government, by which heads of Departments appointed special agents for various purposes, sometimes adding to their other duties the duty of disbursing public money, and, in other cases, appointing them for the latter purpose only, section 3614 of the Revised Statutes provides as follows: "Whenever it becomes necessary for the head of any Department or office to employ special agents, other than officers of the Army or Navy, who may be charged with the disbursement of public moneys, such agents shall, before entering upon duty, give bond in such form and with such security as the head of the Department or office employing them may approve." This section does not give the power to appoint a special agent, either to disburse money, or for other purposes, but it recognizes the existence of such power under other statutes, and requires such agent, provided he be one "who may be charged with the disbursement of public moneys," to "give bond in such form and with such security as the head of the Department employing ** [him] may approve." lished Section 248 of the Revised Statutes provides that "the Secretary of the Treasury shall grant, under the limitations herein estaball warrants for moneys to be issued from the Treasury in pursuance of appropriations by law." Section 269 declares that "it shall be the duty of the First Comptroller to counter sign all warrants drawn by the Secretary of the Treasury, which shal be warranted by law." Advances of public money to disbursing officers or agents are thus made by "accountable warrants," granted by the Secretary of the Treasury, and countersigned by the First Comptroller. But it must be manifest that the Secretary of the Treasury cannot lawfully grant an accountable warrant, nor the First Comptroller lawfully countersign it, except in favor of an officer, clerk, or agent, lawfully authorized to disburse public money. Under the act of August 5, 1882 (22 Stat., 247), the Secretary of the Interior is authorized to appoint "three inspectors of surveyors-general and district land offices." In their character as inspectors their duty is, under the direction of the Secretary of the Interior, to inspect the offices of surveyors-general and district land offices. Neither this statute nor their appointment simply as inspectors charges them with any duty to disburse public money. The same section of the statute which authorizes their appointment appropriates compensation for "copyists," "laborers," and "assistant messengers." These latter are also appointed by the Secretary of the Interior (Rev. Stat., 169); but no statute authorizes them to disburse public money. If a requisition should be made upon the Secretary of the Treasury for an advance of public money to a copyist, laborer, or assistant messenger for disbursement, he could not lawfully grant a warrant for that purpose, nor could the First Comptroller lawfully countersign it. No such warrant could lawfully be granted or countersigned in favor of "inspectors of surveyors-general and district land offices," acting simply in their character as such, and without any evidence of authority to receive or disburse public money, because, as such inspectors, they would have no authority to disburse any money. Each inspector could be paid his (1) salary and (2) expenses, on accounts rendered against the United States to the proper auditing officer, on which a balance could be certified by the First Comptroller, and on this a warrant for payment might issue (Rev. Stat., 248, 269, 277, 456; Otto's case, 3 Lawrence, Compt. Dec., 302); or the Secretary of the Interior may promote the convenience of the public service by charging the person who is inspector with another duty totally distinct from that of inspecting the offices of surveyors-general and district land offices, to wit: that of disbursing the money appropriated to pay salaries of said "inspectors of surveyors-general and district land offices," and of disbursing money appropriated to pay "the actual expenses of [said] inspectors while on duty." Section 3614 of the Revised Statutes requires that "such agents," that is, those "charged with the disbursement of public moneys," shall give bond. The inspectors in their capacity simply as such cannot give any bond. It is true that the Secretary of the Interior is to approve the bond "in such form and with such security" as he may deem proper. But The Secretary of the Treasury will be advised accordingly. First Comptroller's Office, April 24, 1883. IN THE MATTER OF THE PAYMENT OF "LAND-GRANT" RAILROAD COMPANIES FOR TRANSPORTATION FOR THE GOVERNMENT.-LAND-GRANT RAILROAD COMPANY'S CASE. 1. "Land-grant" railroad companies that "have not received aid in Government bonds" and that accept the provisions of the act of June 30, 1882 (22 Stat., 120), are generally entitled to be paid for ordinary transportation for the United States "fifty per centum of the full amount of the service" which "compensation shall be computed upon the basis of the tariff rates for like transportation performed for the public at large." Officers of internal revenue are furnished by the Treasury Department with stationery necessary for their office use, which is shipped to them, at "points west of Chicago, Ill., and Saint Louis, Mo.," through the "Quartermaster's Department" in accordance with the regulations of the Treasury Department, dated January 23, 1878, as follows: Circular concerning the shipment of freight to points west of Chicago, Ill., and Saint Louis, Mo. (1878.-Department No. 6.-Secretary's Office.) TREASURY DEPARTMENT, Washington, D. C., January 23, 1878. The following General Order, issued by the War Department, is published for the information and guidance of officers of this Department: GENERAL ORDERS No. 66. HEADQUARTERS OF THE ARMY, The following instructions, received from the Secretary of War, are issued for the information and guidance of officers of the Quartermaster's Department: At the request of the Secretary of the Treasury, and recommenda tion of the Quartermaster-General, the Secretary of War authorizes and directs the Quartermaster's Department to take charge of, consign, and ship through to destination all freight that may be delivered to that Department by authorized agents of the Treasury Department for transportation to the Pacific Coast, via Omaha or Kansas City. Such freight to be securely packed by the Treasury Department and properly marked by that Department with address of consignee in each case. Officers of the Quartermaster's Department are instructed to use separate bills of lading in making these shipments, and to insert the following notation thereon: "Payable by the Secretary of the Treasury; to be made into an account and forwarded for settlement on presentation to any officer of the Quartermaster's Department." The funds of the Quartermaster's Department will not be used in paying any of the expenses incident to the transportation of this freight, but its officers will prepare the accounts when the bills of lading are presented to them and forward them to the Quartermaster-General's Of fice to be sent to the Treasury Department for payment. In making up the accounts the proper deductions will be made on account of land-grant and bonded railroads, i . e., the same plan will be pursued as in making up accounts for transportation of other Government property. By command of General Sherman: E. D. TOWNSEND. Officers of this Department shipping freight from any point east of Chicago, Ill., or Saint Louis, Mo., to points west thereof, will deliver such freight to the nearest officer of the Quartermaster's Department authorized to receive it for transmission, and will take a receipt therefor. JOHN SHERMAN, Secretary. The Saint Louis and San Francisco Railway Company, a "land-grant" road (act of June 10, 1852, 10 Stat., S), unaided by "subsidy" Government bonds, presents a voucher for transportation for the United States of stationery from Saint Louis to the collector of internal revenue at Springfield, Mo., in January, 1883, and the question arises: Is the company entitled to payment? DECISION BY WILLIAM LAWRENCE, First Comptroller: The act of June 10, 1852 (10 Stat., 8), makes a grant of public lands in aid of the Saint Louis and San Francisco Railway Company with a condition therein prescribed, that the railroads of this and other such companies "shall be and remain public highways for the use of the Government of the United States, free from toll or other charge upon the transportation of any property or troops of the United States." The act of June 16, 1874 (18 Stat., 74), prohibits any part of the appropriation for transportation of the Army for the fiscal year 1875 from being "paid to any railroad company for the transportation of any property or troops of the United States over any railroad which, in whole or in part, was constructed by the aid of a grant of public land.” The act of June 22, 1874 (18 Stat., 133, 138), "making appropriations to supply deficiencies in the appropriations" for the fiscal years 1873 and 1874, repeats the same prohibition as to the appropriations made therein. The act of March 3, 1875 (18 Stat., 453), provides, "that no money shall hereafter be paid to any railroad company for the transportation of any property or troops of the United States over any railroad which, in whole or in part, was constructed by the aid of a grant of public land." The act of April 30, 1878 (20 Stat., 44), after making an appropriation for transportation of the Army of "one million two hundred thousand dollars, being a deficiency for the fiscal year ending June thirtieth, eighteen hundred and seventy-seven," provides "that no part of this sum shall be paid to any railroad company or to its assigns on account of freights or transportation over their respective roads unless there be an excess due such company after charging the amount of payments made by the United States for interest upon bonds of the United States issued to any such company." And the act of May 7, 1878 (20 Stat., 58, sec. 2), provides-"That the whole amount of compensation which may, from time to time, be due to said several railroad companies respectively [being the railroad companies herein mentioned], for services rendered for the Government shall be retained by the United States, one-half thereof to be presently applied to the liquidation of the interest paid and to be paid by the United States upon the bonds so issued by it as aforesaid, to each of said corporations severally, and the other half thereof to be turned into the sinking-fund hereinafter provided, for the uses therein mentioned." The act of March 3, 1879 (20 Stat., 390), appropriates $300,000 "for the payment of arrears of Army transportation due such land-grant railroads as have not received aid in Government bonds as compensation was withheld from, under the acts of June sixteenth and twentysecond, eighteen hundred and seventy-four, and March third, eighteen hundred and seventy-five, to be adjusted by the proper accounting officers in accordance with the decision of the Supreme Court in cases de |