Volume 31 — Court of Claims Reports

On the Proofs. The Reporters’ statement of tbe case: Tbe following are tbe facts of case as court: I. Between Louisville, Ky., owned a large amount of tbe stock and… Held: the tax on interest and dividends was an income tax on bondholders and stockholders or not, it is perfectly clear that the tax on undistributed profits, whether carried to surplus account or used in construction, was, like the tax on gross earnings, a tax on the corporation and not on its stockholders.

On the Proofs. The Reporters’ statement of tbe case; Tbe following are tbe facts of this case as found by tbe court I. Between October 1, 1862, and July 6,1872, tbe county of Logan, Ky., owned some of tbe stock of tbe Louisville and Nashville Bailroad Company, upon which stock tbe company paid cash dividends from time to time, retaining, however, in each of tbe years 1865 to 1871, inclusive, an undistributed surplus.

On the claimanfs Motion. The Reporters7 statement of the case: The motion made on behalf of Colonel Winthrop by the attorney for the claimants in the above case will be found set forth in the opinion of the court. Ool. W. Winthrop on his own behalf: 1. There is no express or direct provision of law prohibiting* or precluding* retired officers of the Army from prosecuting* claims in this court. 2.

On the Proofs. The Reporters’ statement of the case: The following are the facts of this case as found by the-court: I. The claimant, John C. Delaney, a citizen of the United States and a resident of the State of Pennsylvania, was duly appointed and commissioned as receiver of public moneys at Oklahoma City, in the Territory of Oklahoma, on June 23, 1890, and on July 7,1890, he qualified by taking the oath of' office and giving the bond required by law. II.

On the Proofs. The Reporters’ statement of the case: In this case there were twenty-five distributees, next of kin of the original claimant. The counsel for the defendants offered evidence to show that certain of these had been guilty of disloyal acts.

On the Proofs. The Reporters’ statement of the case: The following are the facts of this case as found by this court: I. Under the statute of 1878, chapter 212, the Secretary of the Treasury caused to be erected at the revenue dock in the city of New York a “barge office” for purposes therein mentioned. II.

On the Proofs. The Reporters’ statement of tbe case: Tbe following are tbe facts of tbis case as found by tbe court: I. During tbe years 1889,1890, and 1891 tbe claimant was a corporation existing under tbe laws of New Jersey, organized in 1888, and having a factory for carrying on its business at Bayonne, in that State. If.

On the Proofs. The Reporters statement of the case: The following are the facts of this case as found by the court: I. At the time of the events stated in the petition and until lie departed this life, in 1884, Pirineas Burgess, plaintiff’s testator, was a citizen of the United States and a resident of Kings County, N. Y.; lie left a last will and testament, duly admitted to probate, of which claimant was made an executor; letters testamentary thereon have been issued to…

On the complainants’ Motions. The Reporters’ statement of the ease: The grounds upon which the motions were based will be found set forth in the opinion of the court. After the decision upon these motions bad been announced, the counsel for the complainants in the freedmen’s case requested that certain instructions be given to the Secretary of the Interior in regard to the payment of the fund. These the court referred to the Secretary for his consideration.

On the Proofs. The Reporters’ statement of the case: The following are the facts of this case as found by the court: I. On the 14th of August, 1866, the Secretary of the Treasury issued the following circular: “Treasury Deparment, August 14,1866. “ The act amendatory of the internal-revenue law, which went into effect on August 1, contains the following provisions: “On the first five hundred dollars of any penalty the informer shall receive 50 per cent. * # # # * * * “Hug-h…

On the Proofs. The'Reporters’ statement of tbe case: Tbe following are tbe facts of tbis case as found by tbe court: I. October 1,1890, Sempronius H. Boyd was commissioned as… Held: i. e., vice-consul, for Boyd was recognized as holding that office. Eaton is presumed to know the law, and he and the officials of the State Department alike were bound by the law and the President’s formal regulations. lie was a missionary, and in no sense subject to orders from those officers.

On the Proofs. The Reporters’ statement of tlie case: This case now comes before tlie court on a preliminary hearing to settle tlie conflicting rights of adverse claimants as between themselves. As against the United States, the case is not yet decided.

On the defendants’ Motion. The ’Reporters’ statement of the case: The grounds of the defendant’s motion are stated in the opinion of the court.

On the Proofs. The Reporters’ statement of the case: The following are the facts found by the court: I. The claimant, John Walton, Company H, Twentieth Infantry, enlisted December 10,1880, at Eichmond, Ya., and was honorably discharged September 12,1883, at Fort Supply, Ind. T., by reason of disability, a private. Enlisted May 20,1884, in Company6A, Thirteenth Infantry, and honorably discharged May 19,1889, at Fort Sill, Ind. T.? by expiration of service, a first sergeant.

On the defendants’ Motion. The Reporters'1 statement of tbe case: Tbe grounds for tbe defendants’ motion will be found stated in tbe opinion of tbe court. „

On the Proofs. The Reporters’ statement of the case: The following are tbe facts of the case as found by the court: I. The claimant is the widow of Ferdinand S. Mum ford, who served in the war with Mexico as a captain in the First Regiment of United States Infantry, and as such served out the term of his engagement, and died October 1, 1872. II. After the passage of the Act of February 19, 1879 (20 Stat.

On the Proofs. The Reporters’ statement of the case: The following are the facts of the case as found by the court: I. At all times hereinafter mentioned James E. Simpson, James E. Simpson, jr., Alfred H. Simpson, and Willie E. Simpson, plaintiff's herein, were copartners, doing business under the firm name of J. E. Simpson & Co. II.

On the Proofs. The Reporters’ statement of tbe case: The following are the facts in the case as found by the court: I. On the 12th of March, 1863, a plantation in St. Helena Parish, Beaufort County, S. C., containing 1,254 acres, and designated as Means Place, was sold by the direct tax commissioners of South Carolina to satisfy a tax assessed against it of $60.82.

On the Proofs.. The Reporters' statement of the case: The following are the facts of this case as found by the court: I. John A. Gordon, the claimant, was appointed temporarily as a watchman in the Hydrographic Office, Navy Department, Washington, D. O., on the 23d day of August, 1886. On the Reporters’ statement of tlie ease. 30tb day of August, 1886, be was reappointed a watchman in. the same office, and on the 10th day of March, 1894, he was discharged.

On the Proofs. The Reporters’ statement of tbe case: Tbe following are tbe facts of this case as found by tbe court: I. Tbe claimant is a citizen of tbe United States, residing at Sandusky, Ohio, and has always yielded true allegiance to tbe United States, and is tbe sole owner of the claim herein.

On the Proofs. The Reporters’ statement of tbe case: Tbe following are tbe facts of tbe case as found by tbe court: I. Tbe claimant, being an officer in tbe United States Navy,. under proper orders from tbe Navy Department, was in command of tbe U. S. S. Montauk from November 1,1879, up to and including January 9,1882. From said November 1,1879, up to May 27,1881, be was a lieutenant of moretban five years’ service in suclx grade. II.

On the claimants Motion. The Reporters’ statement of the case: The following are the facts relating to the claimant’s application as set forth and filed by the court: I. June 8,1891, judgment was rendered in this court in favor of the State of New York for $91,320.84, on a claim filed for $131,188.02. August 8, 1891, an appeal was taken by tbe United States to tbe Supreme Court, and a cross appeal by tbe State of N ew York. II.

On the Proofs. The Reporters statement of the case: The following are the facts in this case as found by the court: I. Plaintiff, Harrison S. Ackiss, was clerk of the district court of the United States for the eastern district of Virginia, Norfolk division, from the 1st day of April, 1892, to September SO, 1894. II.

On the Proofs. The Reporters' statement of the case: The following are the facts in this case as found by the court: I. The claimant, Jacob Yoes, is a citizen of the United States, residing in the State of Arkansas, and from May 29,1889, to March 3,1893, was marshal of the United States for the western district of said State, duly appointed, qualified, and acting as such. II.

On the claimants Motion. The Reporters’ statement of the case: The motion of the claimant will be found set forth in the opinion of the court. A court during its term has full power to amend, correct, or vacate its judgment or decree for error either of fact or of law. And even after the expiration of the term it may be so corrected for a mere clerical error. (Freeman on Judgments, sec. 09; Walden v. Oraig, 14 Pet., 147; Boss v. Tyack, 14 How., 297; Oheang-KeeY.

On the claimant’s Motion. The Reporters’ statement of the case: The motion of the claimant will be set forth in the opinion of the court.

On the Proofs. The Reporters’ statement of the case: The following are the facts of the case as found by the court: I. The claimant, Charles C. Waters, was the district attorney of the United States for the eastern district of Arkansas from November 1,1890, to March 27,1893, duly qualified and acting. II.

On the Proofs. The Reporters7 statement of tbe case: The following are the facts of the case as found by the court: I. The claimant, John Carroll, was the marshal of the United States for the western district of Arkansas from January 1, 1888, to May 29,1889, duly qualified and acting. II.

On the defendants’ Demurrer. The Reporters’ statement of tbe case. Tbe allegations of tbe petition demurred to are set forth in tbe opinion of tbe court:

On the Proofs. The Reporters’ statement of the case: The court simply found the preliminary jurisdictional facts that the claimant was a citizen and the Kiowa and Comanche Indians were in amity at the times when the alleged depredations were committed, and then remanded the case by the following order: The order of the court is that the case be remanded to the general docket, with leave to both parties to take further evidence upon the merits, and that the foregoing findings…

On the Proofs. The Reporters1 statement of the case: The following are the facts of tbe case as found by the ■court: I. At the time of the depredations hereinafter found the claimants were citizens of the United States, residing in Cook County, Texas. The depredations were committed without the consent of the claimants and without any cause or provocation on their part or on that of any agent of theirs, and the property has never been returned or paid for. II.

On the Proofs. The Reporters’ statement of the case: The following are the facts of the case as found by the court: I. In March, 1863, a parcel of land situated in the town of Beaufort, St. Helena Parish, South Carolina, and designated by the United States tax commissioners for South Carolina on tlieir plat of tbe said town as block 7, was sold by tbe said •commissioners, under tbe United States direct-tax acts, to satisfy a tax assessed against it, amounting, with penalty…

On the Proofs. The Reporters’ statement of tbe case: The following are the facts of the case as found by the court: I. November 1,1877, the Postmaster-G-eneral advertised for proposals “for conveying the mails of the United States” in certain States and Territories from July 1, 1878, to June 30, 1882, among which was route No. 39109 in the Territory of New Mexico, as follows: “39109.

On the Proofs. The Reporters’ statement of the case: The following are the facts of the case as found by the court: I. The claimant, Charles A. Garter, is a citizen of the United States. From November 6,1890, to December 13, 1894, he was the United States district attorney for the northern district of California. II.

On the Proofs. The Reporters’ statement of tbe case: As tbe proper Indian defendants were not before tbe court no findings of fact were filed in tbis case. Tbe order remanding tbe case and directing a change of parties will be found in tbe opinion of tbe court. Mr. A. J. Willard and Mr. Willicmi B. King for tbe claimant.

On the Proofs. The Reporters statement of the case: The following are the facts of the case as found by the court: I. On October 13, 1888, the defendants, through Will.

On the Proofs. The Reporters’ statement of the case: The following are the facts of the case as found by the ■court: The claimant, under his contract No. 320, furnished, spread, and broke macadam according to the specifications of his contract to the amount of 5,160.50 cubic yards, or 15,481.50 square yards— Which, at board rates of $1.50 per square yard, amounted to.. $23,222.25 Claimant has received therefrom contract rates. 12,461.06 Leaving a balance at board rates of.…

On the Proofs. The Reporters’ statement of tbe ease: The following are the facts of the case as found by the court: I. The claimant enlisted as a private in the Marine Corps, at Washington, D. 0., on the 26th day of September, 1887, and was rated third-class musician on the same day; first class on December 1, 1888, and re-rated third class July 1, 1893, and was honorably discharged September 25, 1892, having served his full enlistment. II.

On the defendants' Motion. The Reporters statement of tbe case: Tbe facts and circumstances relating to tbe motion will be found set forth in tbe opinion of tbe court.

On the Proofs. The Reporters' statement of the case: The following are the facts of the case as found by the court: I. Peter McNamara had several contracts with the defendant through the late corporation of Washington, the late Board of Public Works, and the Commissioners of the District of Columbia, by extensions thereof, for work and materials, being- a certain, contract with the corporation of Washington and contracts with the Board of Public Works numbered 415 and…

On the Proofs. The Reporters1 statement of the case: The following are the facts of the case as found by the court: I. On September 18,1871, said Finley entered into a contract with the Board of Public Works, No. 4, for laying foot pavements and setting curb on Eleventh street west, from E to F streets, which was, on May 20,1872, extended to embrace work on said street from F to N streets, under which, among other things, he did certain excavations for grading and hauling…

On tile Proofs. The Reporters' statement of the case: The following are tbe facts of tbis case as found by the court: I. The claimant was United States attorney for the northern district of Illinois from August 2, 1890, to December 11, 1894. II.

On the Proofs. The Reporters’ statement of the case: The following are the provisions of the contract so far as involved in the decision of the court and the facts established by the evidence: “Article 5.

On the Proofs. The Reporters’ statement of tbe case: Tbe following are tbe facts of tbe case as found by tbe court: I. At tbe time of tbe depredation hereafter found, tbe decedent, William W. Brady,… Held: as in the case of Richardson v. Yaughan (supra), that the claimants were not entitled to maintain the action, and dismissed the suit.

On the claimant's Motion. The Reporters' statement of tbe case: •Tbe substance of tbe motion made by tbe claimant and tbe grounds specified in tbe motion will be found in tbe opinion of tbe court. “A motion to take a plea off tbe files is, it seems, tbe proper xemedy, when tbe plea was filed too late, or bas sucb an irregularity in form as tbe omission of tbe requisite affidavit and certificate. * * * Unless, however, an objection to such defect is specially made it will be…

On the Proofs. The Reporters'' statement of tbe case: Tbe following are tbe facts of tlie case as found by tbe court: .1. At tbe time of tbe several depredations hereinafter found, and each of them, the claimants and each of them were citizens of the United States. II.