Hall v. United States
91 U.S. 559 (1875)

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U.S. Supreme Court

Hall v. United States, 91 U.S. 559 (1875)

Hall v. United States

91 U.S. 559

Syllabus

1. The twenty-fifth section of the Act of June 30, 1864, 13 Stat. 231, authorizes the Secretary of the Treasury to make, in his discretion, just and reasonable allowances to collectors of internal revenue in addition to their salaries, commissions, and certain necessary charges. A claim for such allowances, unless it be sanctioned by him, cannot be admitted by the accounting officers of the Treasury.

2. In a suit on the official bond of a collector of internal revenue to recover a balance found to be due from him to the United States on a settlement of his accounts by the accounting officers, items of setoff for his extra services and expenses were properly excluded.

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