United States v. Flanders
112 U.S. 88 (1884)

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U.S. Supreme Court

United States v. Flanders, 112 U.S. 88 (1884)

United States v. Flanders

Argued October 20, 1884

Decided November 3, 1884

112 U.S. 88

Syllabus

A person appointed and commissioned as a collector of internal revenue, under the Act of July 1, 1862, 12 Stat. 432, is entitled to the compensation, provided for by § 34 of that act, of a percentage commission to be computed on the moneys accounted for and paid over by him, from the time he enters on the duties of his office and his services are accepted, and not merely from the time he takes the oath of office and files his official bond.

A collector of internal revenue appointed under that act is entitled, in a suit against him on such bond, brought to recover public money collected by him and not paid over, to have allowed, as a set-off, money paid by him for publishing advertisements required to be made by § 19 of that act, if the amount is found to be reasonable and proper, although the item was not formally allowed or certified by the accounting officers in the Treasury Department or otherwise.

Action against principal and sureties on an internal revenue bond. The facts appear fully in the opinion of the court.

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