Delaware River Steamboat Co. v. United States

5 Ct. Cl. 55
United States Court of Claims·Decided December 15, 1869·Published·Cited by 6 cases

Opinion

Casey, Ch. J.,

delivered the opinion of the court:

This case has been transmitted by the Secretary of War.

. It is a claim for the hire of a steamboat, under a charter-party with the United States. The vouchers, account, and claim were sent to the Third Auditor for settlement. He allowed the claim, and found a balance due the claimant of thirteen thousand and eighty dollars; and this settlement was approved and confirmed by the Second Comptroller. A certificate of the settlement was presented to the Secretary of War, and a requisition or warrant requested for the amount. This was refused; and under the provisions of the seventh section of the act 25th June, 1868, (15 Stat., p. 76,) he transmitted the papers to this court. The motion to dismiss the case is based upon three main grounds:

' 1. Because, under the laws of Congress, the decision of the [60] Auditor and Comptroller is final and conclusive; and that it is not subject to alteration or revision by the head of the department or any other executive officer.

2. That the papers and vouchers in the case having been sent to the Auditor, the War Department has lost all control over the case; and that it is no longer a claim made upon that department. That it can only be transmitted by the Secretary of the Treasury.

3. That the u vouchers, papers, proofs, and documents, pertaining” to the case, having been remitted to the Auditor, and where they are permanently filed of record, the Secretary of War can no longer comply with the provisions of the seventh section act of June 25,1868.

We have carefully considered the points made, together with the able and instructive argument of claimant’s counsel, and will briefly state our conclusions..

Whatever doubts existed prior to the act of March 30,1868;, there can be none now that the settlement of public accounts by the Auditors and Comptrollers are final and conclusive upon the executive departments of the government. Whatever uncertainty or controversy existed on that subject have been effectually removed by the plain and explicit provisions of that enactment. When they have acted, the head of the department to which the claim or account belongs has no right or-power to change or modify their award. He may, before signing a warrant or requisition for the amount of any account found and certified by them, submit to the proper Comptroller-any facts which in his judgment may affect the correctness of such balance. Beyond this he cannot go. Nor does the Secretary claim any such right or power in the present instance.

All that he claims is, that he has a right to ask a revision of' the matter by the proper court, and to place it in such position as to invoke the judgment of the judiciary upon the questions, involved.

This right, the Attorney General contends, is expressly reserved by the act of March 30, 1868; and that the mode in which it shall be exercised is prescribed by the act of Congress, of June 25,1868, section 7. And he claims that its provisions have been strictly followed in this case.

A long pending dispute existed between the accounting-bureaus and the heads of departments as to their respective [61] powers over claims and accounts. It was tlie cause of some jealousy and acrimony. The opinions of heads of departments, .Auditors, Comptrollers, and Attorney Generals, were by no means uniform and consistent. To settle this dispute the act of March 30,1868, was passed. While the clear intention of that act was to mate the decision of the Auditor and Comptroller final as to every executive department or officer, yet it was not intended to make them the supreme and final arbiter's between the United States and all claimants upon their Treasury. On the contrary, the act of March 30, 186S, expressly provides, that such balances, when stated by the Auditor and properly certified by the Comptroller, as provided by that act, (March 3,1817,) shall be taken and considered as final and conclusive upon the executive branch of the government, and be subject to revision only by Congress or the proper courts.” If the Auditor and Comptroller certify a balance due from a public officer or contractor, the latter may refuse payment; and when the United States bring suit to recover that balance, the defense may be interposed, and the matter undergo judicial investigation and scrutiny. So if an officer or creditor claim a larger amount than the accounting officers allow, he may refuse it, and sue in this court, or apply to Congress for relief. Thus far the acts are plain and free from all doubt or ambiguity.

But when the amount allowed by the accounting officers is, in the opinion of the head of the proper department, larger than is'justly due to the claimant, how is that to be revised? The act says it shall be subject to revision by Congress or the proper courts. But how is the action of Congress or the courts to be invoked? How are they to got possession of the case? The Secretary of the Treasury, if it came from another department, cannot act unless the Auditor or Comptroller first certify it to him. The Auditor or Comptroller, having allowed the claim, will not certify it. And if the Secretary in whose department the claim originated, and from whose appropriations it is to be paid, has no right or power in the premises, there can be no such revision, although the act expressly provides for it. This construction makes the decision of the Auditor and Comptroller absolutely final and conclusive when their decision is against the United States; and otherwise when against the claimant.

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