Smith v. United States
30 U.S. 292 (1831)

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U.S. Supreme Court

Smith v. United States, 30 U.S. 5 Pet. 292 292 (1831)

Smith v. United States

30 U.S. (5 Pet.) 292

Syllabus

Action of debt on a bond executed by Alpha Kingsley, a paymaster in the army, and by John Smith, T. and another, as his sureties, to the United States. The condition of the obligation was that Alpha Kingsley, "about to be appointed a district paymaster," &c., "and who will from time to time be charged with funds to execute and perform the duties of that station, for which be will be held accountable," &c., shall

"well and truly execute the duties of district paymaster, and regularly account for all moneys placed in his hands to carry into effect the object of his appointment."

On the trial, the plaintiff gave in evidence a duly certified copy of the bond, and a

"transcript from the books and proceedings of the Treasury Department of the account of Alpha Kingsley, late district paymaster, in account with the United States."

In this account, A. K. was charged with moneys advanced to him for pay, subsistence, and forage, bounties and premiums, and contingent expenses of the army, and credited with disbursements of the same, for the purposes for which they were paid to him, and showing a large amount of items suspended and disallowed, making a balance due to the United States of $48,492.53. The account was thus settled by the Third Auditor of the Treasury, and was duly certified to the Second Comptroller of the Treasury, and this balance was by him admitted and certified on 23 April, 1823. The account was further certified

"Treasury Department, Third Auditor's office, 1 September, 1824, pursuant to an act to provide for the prompt settlement o

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