any bearing upon the claim in suit, the same shall be distinctly quoted at length in the statement. But where more than one case, or a class of cases is pending, the defense to which rests upon the same facts, circumstances, and proofs the department, bureau, or officer shall only be required to certify and transmit one statement of the same, and such statement shall be held to apply to all such cases as if made out, certified, and transmitted in each case respectively.~ Sec. 188, R. S.

62. Employment of attorneys or counsel.-No head of a department shall employ attorneys or counsel at the expense of the United States, but when in need of counsel or advice shall call upon the Department of Justice, the officers of which shall attend to the same.-Sec. 189, R. S.

63. Persons formerly in the departments not to prosecute claims in them within two years.-It shall not be lawful for any person appointed after the first day of June, eighteen hundred and seventy-two, as an officer, clerk, or employee in any of the departments to act as counsel, attorney, or agent for prosecuting any claim against the United States which was pending in either of said departments while he was such officer, clerk, or employee, nor in any manner nor by any means to aid in the prosecution of any such claim within two years next after he shall have ceased to be such officer, clerk, or employee.Sec. 190, R. S.

64. Oath of persons prosecuting claims.-Any person prosecuting claims. either as attorney or on his own account, before any of the departments or bureaus of the United States shall be required to take the oath of allegiance and to support the Constitution of the United States, as required of persons in the civil service.-Sec. 3478, R. S.

65. Who may administer the oath. The oath provided for in the preceding section may be taken before any justice of the peace, notary public, or other person who is legally authorized to administer an oath in the State or district where the same may be administered.-Sec. 3479, R. S.

CLAIMS OF DISLOYALISTS.

66. Which accrued or existed prior to April 13, 1861.-It shall be unlawful for any officer to pay any account, claim, or demand against the United States which accrued or existed prior to the thirteenth day of April, eighteen hundred and sixty-one, in favor of any person who promoted, encouraged, or in any manner sustained the late rebellion, or in favor of any person who during such rebellion was not known to be opposed thereto and distinctly in favor of its suppression; and no pardon heretofore granted or hereafter to be granted shall authorize the payment of such account, claim, or demand until this section is modified or repealed. But this section shall not be construed to prohibit the payment of claims founded upon contracts made by any of the departments where such claims were assigned or contracted to be assigned prior to the first day of April, eighteen hundred and sixty-one, to the creditors of such contractors, loyal citizens of loyal States, in payment of debts incurred prior to the first day of March, eighteen hundred and sixty-one.-Sec. 3480, R. S. (See par. 67.)

67. Loyalty restriction repealed as to claims for service in Army prior to April 13, 1861.-Section thirty-four hundred and eighty of the Revised Statutes of the United States be, and the same is hereby, repealed so far as it affects

payments for services in the Army of the United States prior to April thirteenth, eighteen hundred and sixty-one.-Act of July 6, 1914 (38 Stat., 454).

ASSIGNMENT OF CLAIMS-POWERS OF ATTORNEY.

68. Execution of, in presence of witnesses, etc.-All transfers and assignments made of any claim upon the United States, or of any part or share thereof, or interest therein, whether absolute or conditional, and whatever may be the consideration therefor, and all powers of attorney, orders, or other authorities for receiving payment of any such claim, or of any part or share thereof, shall be absolutely null and void, unless they are freely made and executed in the presence of at least two attesting witnesses, after the allowance of such a claim, the ascertainment of the amount due, and the issuing of a warrant for the payment thereof. Such transfers, assignments, and powers of attorney must recite the warrant for payment, and must be acknowledged by the person making them, before an officer having authority to take acknowledgments of deeds, and shall be certified by the office; and it must appear by the certificate that the officer, at the time of the acknowledgment, read and fully explained the transfer, assignment, or warrant of attorney, to the person acknowledging the same.--Sec. 3477, R. S.

DEPARTMENT OF JUSTICE.

69. Officers of, to perform all legal services required for other departments. The officers of the Department of Justice, under the direction of the Attorney General, shall give all opinions and render all services requiring the skill of persons learned in the law necessary to enable the President and heads of departments, and the heads of bureaus and other officers in the departments, to discharge their respective duties; and shall, on behalf of the United States, procure the proper evidence for, and conduct, prosecute, or defend all suits and proceedings in the Supreme Court and in the Court of Claims, in which the United States, or any officer thereof, as such officer, is a party or may be interested; and no fees shall be allowed or paid to any other attorney or counselor at law for any service herein required of the officers of the Department of Justice, except in the cases provided by section three hundred and sixtythree. Sec. 361, R. S.

70. Attendance of counsel.—Whenever the head of a department or bureau gives the Attorney General due notice that the interests of the United States require the service of counsel upon the examination of witnesses touching any claim, or upon the legal investigation of any claim, pending in such department or bureau, the Attorney General shall provide for such service.-Sec. 364, R. S.

EXAMINATION OF CLAIMS.

71. Where there has not been an administrative examination.-In the case of claims presented to an auditor which have not had an administrative examination, the auditor shall cause them to be examined by two of his subordinates independently of each other.-Sec. 14, act of July 31, 1894 (28 Stat., 210).

DECISIONS BY AUDITORS.

72. Original constructions to be referred to comptroller for approval, modification, or disapproval.—All decisions by auditors making an original construction or modifying an existing construction of statutes shall be forthwith re

ported to the Comptroller of the Treasury, and items in any account affected by such decisions shall be suspended and payment thereof withheld until the Comptroller of the Treasury shall approve, disapprove, or modify such decisions, and certify his actions to the auditor. All decisions made by the Comptroller of the Treasury under this act shall be forthwith transmitted to the auditor or auditors whose duties are affected thereby.-Sec. 8, ibid., p. 207.

SETTLEMENT OF CLAIMS.

73. Public accounts to be settled in the Department of the Treasury.—All claims and demands whatever by the United States or against them, and all accounts whatever in which the United States are concerned, either as debtors or creditors, shall be settled and adjusted in the Department of the Treasury.— Sec. 236, R. S.

74. Where appropriations have lapsed.-It shall be the duty of the several accounting officers of the Treasury to continue to receive, examine, and consider the justice and validity of all claims under appropriations the balances of which have been exhausted or carried to the surplus fund under the provisions of said section that may be brought before them within a period of five years. And the Secretary of the Treasury shall report the amount due each claimant, at the commencement of each session, to the Speaker of the House of Representatives, who shall lay the same before Congress for consideration: Provided, That nothing in this act shall be construed to authorize the reexamination and payment of any claim or account which has been once examined and rejected, unless reopened in accordance with existing law.—Sec. 4, act of June 14, 1878 (20 Stat., 130).

75. Accounting officers to settle claims of officers and men in military service for private property lost or destroyed.—That the proper accounting officers of the Treasury be, and they are hereby, authorized and directed to examine into, ascertain, and determine the value of the private property belonging to officers and enlisted men in the military service of the United States which has been, or may hereafter be, lost or destroyed in the military service, under the following circumstances.-Act of Mar. 3, 1885 (23 Stat., 350).

76. When loss or destruction was without fault or negligence.-First. When such loss or destruction was without fault or negligence on the part of the claimant.-Ibid.

77. When shipped by order on unseaworthy vessels.-Second. Where the private property so lost or destroyed was shipped on board an unseaworthy vessel by order of any officer authorized to give such order or direct such shipment.-Ibid.

78. When lost in saving property of the United States.-Third. Where it appears that the loss or destruction of the private property of the claimant was in consequence of his having given his attention to the saving of the property belonging to the United States which was in danger at the same time and under similar circumstances.-Ibid.

79. Permanent appropriation in an indefinite amount.-And the amount of such loss so ascertained and determined shall be paid out of any money in the Treasury not otherwise appropriated, and shall be in full for all such loss or damage.-Ibid.

80. To be held as finally determined.—Any claim which shall be presented and acted on under authority of this act shall be held as finally determined and shall never thereafter be reopened or considered: And provided further, That this act shall not apply to losses sustained in time of war or hostilities with Indians.-Ibid.

81. Liability limited to certain articles.-The liability of the Government under this act shall be limited to such articles of personal property as the Secretary of War, in his discretion, shall decide to be reasonably useful, necessary, and proper for such officer or soldier while in quarters, engaged in the public service in the line of duty.—Ibid.

82. To be presented within two years.-All claims now existing shall be presented within two years and not after from the passage of this act, and all such claims hereafter arising be presented within two years from the occurrence of the loss or destruction.-Ibid.

83. Loss or damage to regulation allowance of baggage. The provisions of the act of March third, eighteen hundred and eighty-five (Twenty-third Statute, page three hundred and fifty), entitled "An act to provide for the settlement of the claims of officers and enlisted men of the Army for loss of private property destroyed in the military service of the United States," shall hereafter extend to cover loss of or damage to the regulation allowance of baggage of officers and enlisted men sustained in shipment under orders, to the extent of such loss or damage over and above the amount recoverable from the carrier furnishing the transportation.-Act of Mar. 4, 1915 (38 Stat., 1077).

84. No deduction for attorneys' fees.-In the settlement of claims of officers, soldiers, sailors and marines, or their representatives, and all other claims for pay and allowances within the jurisdiction of the Auditor for the War Department or the Auditor for the Navy Department, presented and filed hereafter in which it is the present practice to make deductions of attorney's fees from the amount found due, no deductions of fees for attorneys or agents shall hereafter be made, but the draft, check, or warrant for the full amount found due shall be delivered to the payee in person or sent to his bona fide post-office address (residence or place of business).-Act of June 6, 1900 (31 Stat., 637).

85. Settled claims not to be reopened.-Nothing in this act shall be construed to authorize the reexamination and payment of any claim or account which has heretofore been disallowed or settled.-Sec. 23, act of July 31, 1894 (28 Stat., 211).

* *

86. Revision of; when permissible.—Any person accepting payment under a settlement by an auditor shall be thereby precluded from obtaining a revision of such settlement as to any items upon which payment is accepted; any person whose accounts may have been settled * may, within a year, obtain a revision of the said account by the Comptroller of the Treasury, whose decision upon such revision shall be final and conclusive upon the executive branch of the Government.-Scc. 8, act of July 31, 1894 (28 Stat., 208).

87. Repayment to certain States for expenses incurred in equipping volunteers. The Secretary of the Treasury is hereby directed, out of any money in 49392-18-2

the Treasury not otherwise appropriated, to pay to the governor of any State or Territory, or to his duly authorized agents, the reasonable costs, charges, and expenses that have been incurred by him in aiding the United States to raise the Volunteer Army in the existing War with Spain, by subsisting, clothing, supplying, equipping, paying, and transporting men of his State or Territory who were afterwards accepted into the Volunteer Army of the United States: Provided, That the transportation paid for shall be only the transportation of such men from the place of their enrollment for service in the Volunteer Army of the United States to the place of their acceptance into the same by the United States mustering officer, and that the names of the men transported shall appear on the muster rolls of the Volunteer Army of the United States: And provided further, That such claims shall be settled upon proper vouchers, to be filed and passed upon by the proper accounting officers of the Treasury.-Act of July 8, 1898 (30 Stat., 730).

88. Interest not to be refunded.--In cases where the money to pay said costs, charges, and expenses has been, or may hereafter be, borrowed by the governors or their respective States or Territories, and interest is paid, or may hereafter be paid, on the same, by the governors or their States or Territories, from the time it was or may be so borrowed to the time of its refundment by the United States, or thereafter, such interest shall not be refunded by the United States; nor shall any interest be paid the governors or their States or Territories on the amounts paid out by them, nor any other amount refunded or paid than is in this act expressly mentioned.—Ibid.

89. Reimbursement of States for expenses incurred in equipping volunteers.— That the act entitled "An act to reimburse the governors of States and Territories for expenses incurred by them in aiding the United States to raise and organize and supply and equip the Volunteer Army of the United States in the existing War with Spain," approved July eighth, eighteen hundred and ninety-eight, be so amended that the Secretary of the Treasury shall be, and is hereby, authorized to allow, in the settlement of the claims of the governors of States and Territories for reimbursement under the provisions of the said act, expenses incurred after as well as before July eighth, eighteen hundred and ninety-eight.-Act of Mar. 3, 1899 (30 Stat., 1356).

90. No reimbursement for members of militia, ctc., not accepted as of same grade; compensation.-No reimbursement shall be made for service of members of the National Guard, or Organized Militia, or Naval Reserves of any State or Territory who were not accepted into the Volunteer Army of the United States, and no reimbursement shall be allowed for payments made to any person in excess of the pay and allowances authorized by the laws of the State or Territory for the grade in which he was accepted into the Volunteer Army of the United States. That the compensation allowed by the laws of the States and Territories to officers and men of the National Guard, or militia, or Naval Reserves of said States and Territories shall be allowed to the States and Territories, or the governors of the States and Territories, as pay for such officers and men of said National Guard, or militia, or Naval Reserves as appeared and remained at the place of muster, and who were afterwards received into the service of the United States for the period between the date of assembly at the rendezvous and the date they were mustered into the United States service.-Ibid.