91. Rates of pay allowed.-In all States and Territories where no laws exist for the payment of the officers and men of the National Guard, or militia, or Naval Reserves there shall be allowed to said States and Territories, or the governors of said States and Territories, for the officers the same pay as allowed officers in the Regular Army holding the same rank, and for the men, one dollar per day, for such officers and men as appeared and remained at the place of muster and 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 service of the United States: Provided further, That for all officers and men of the National Guard, or militia, or Naval Reserves of the States and Territories, who appeared at the rendezvous for muster, and were rejected by the medical examiner or mustering officer, pay shall be allowed for the same to the States and Territories or the governors of States and Territories, at the several rates as fixed aforesaid from the date of assembly to the date of their rejection: Provided further, That where States and Territories have not paid amounts to the officers and men or any part thereof, the pay allowed them by this act, the same shall be paid by the States and Territories direct to the officers and men, and no money allowed by this act for officers and men shall be covered into the treasury of the State or Territory.--Ibid.

92. Transportation to State rendezvous; no reimbursement for men not presenting themselves or afterwards rejected.-Under the appropriation made by said act the Secretary of the Treasury is hereby authorized to reimburse the governor of any State or Territory for reasonable expenses incurred by him for the actual transportation of the members of Organized Militia, or National Guard, or Naval Reserves of his State from the place of company, battalion, or regimental rendezvous to the State rendezvous, or place designated for examination and acceptance of the members of such organization into the Volunteer Army of the United States, and the actual transportation from such State rendezvous, or such place designated for examination and acceptance, to their respective company, battalion, or regimental rendezvous of such men as were rejected by the medical examiner or mustering officer: Provided, That no reimbursement shall be made for the transportation of any man who did not present himself for enrollment in the Volunteer Army of the United States as provided by law: And provided further, That the provisions of this section shall apply also to payments made by the governor of any State or Territory for the actual transportation of individual volunteers who presented themselves for enrollment in the Volunteer Army of the United States and who were rejected by the medical examiner or mustering officer.-Sec. 2, ibid.

93. Subsistence allowed, when.-Nothing in said act of July eighth, eighteen hundred and ninety-eight, shall be so construed as to prohibit the reimbursement of the governor of any State or Territory for reasonable expenses incurred for the subsistence of the members of any organization of the Organized Militia or National Guard, or Naval Reserves of his State or Territory after having been called out by the governor on or after April twenty-fifth, eighteen hundred and ninety-eight: Provided, That such organizations shall afterwards have been accepted into the Volunteer Army of the United States.-Sec. 3, ibid.

91. Unsettled accounts, expenses, etc.—The expenses incurred by the governors of States in carrying out the provisions of this act shall be paid to them, notwithstanding any unsettled accounts, claims, or indebtedness of the United States against their States, and without prejudice to such unsettled accounts: Provided, That when such unsettled account is caused by a default in

payment of principal or interest on any bonds or stock issued or guaranteed by any State, the ownership of which is vested in the United States, the Secretary of the Treasury be, and he is hereby, authorized and directed to institute any act or proceeding which he may consider advisable against such State or its representatives to secure the payment of the principal and interest of said bonds or stocks: And provided further, That where the governor of any State or Territory, or any officer of the Army detailed as mustering officer of volunteers, or any commander of a company or companies, or troop or troops, or battery, or battalion, or regiment, or brigade, has purchased or authorized the purchase of supplies or equipments, or incurred any necessary expense for the comfort of the men in camp or rendezvous, and said supplies were used and equipments were subsequently taken into the United States service by said volunteers, and no receipts given to such military officer, the certificate to that effect of the governor of the State or Territory to which the volunteers belonged shall be held sufficient to authorize the settlement and payment of such account on investigation, if the Treasury Department shall be satisfied of the fact of such purchase of such equipment and supplies, or that such necessary expenses were incurred and such use of such supplies, or such taking of such equipments into the United States service, and the voucher or vouchers of said officers be produced by said governor.-Sec. 4, ibid.

95. Payment of accounts for transportation of troops, etc.-That the Secretary of the Treasury be, and is hereby, authorized to pay, out of any money in the Treasury not otherwise appropriated, the just and proper account or claim of any railroad, transportation company, or person for transportation of men or troops from place of enrollment to point of rendezvous, furnished at the request of the Quartermaster General of the Army or his agents, or at the request of any United States mustering officer or other officer authorized by the Secretary of War to enroll, muster, or mobilize volunteers for the War with Spain; and also to pay such just and proper accounts as may be presented for transportation back from point of rendezvous to place of enrollment of men who volunteered and were rejected by the medical examiner or mustering officer: Provided, That the amount allowed and paid for such transportation shall not be in excess of the rates charged for transporting troops of the United States under like circumstances. All claims under the provision of this act must be filed in the office of the Auditor for the War Department, and must be supported by proper vouchers or other conclusive evidence of interest.Sec. 5, ibid.

96. To be itemized; limit of time for presenting.—All claims for reimbursement under this act or the act of July eighth, eighteen hundred and ninetyeight, shall be presented in itemized form to the Treasury Department on or before January first, nineteen hundred and two, or be forever barred.-Sec. 6, ibid.

NOTES.-1. Upon the question of compromise of claims against the United States, where adjustment is before executive officials, see cases of Sweeney v. U. S., 17 Wall., 75, 77; Mason v. U. S., id., 67.

2. The filing of claims under authority of several of the acts of Congress are now barred by time limitation. Under sections 300A and 300B, Revised Statutes, the Quartermaster General and Commissary General were authorized to pass upon the merits of certain claims of loyal citizens for property furnished to the Army during the War of the Rebellion. This jurisdiction was withdrawn by the acts of March 3, 1883 (22 Stat., 457 and 485). Sections 3482 to 3487, Revised Statutes, provided for the reimbursement of officers and men for horses and other private property lost in the military service.

The scope was changed by several subsequent acts, and finally became inoperative as to general claims on August 13, 1889, and as to horses lost during the rebellion on August 13, 1891. The time for filing claims under the act of June 6, 1900, with reference to private property taken and used in the military service within the limits of the United States during the Spanish War, was limited to January 1, 1901. By section 3489, Revised Statutes, it is provided that no claims against the United States for collecting, drilling, or organizing volunteers for the War of the Rebellion shall be paid undess presented before June 30, 1874, nor for horses lost prior to January 1, 1872, unless presented before June 30, 1874. Under the act of February 27, 1902, the Quartermaster General was authorized to investigate claims for horses, etc., taken from Confederates in violation of the terms of surrender, but the limitation of time for filing such claims as finally extended by the joint resolution of June 25, 1910 (36 Stat., 883), was June 25, 1912.

97. Damages or loss of private property due to target practice, etc.-For payment of claims for damages to and loss of private property incident to the training, practice, and operations of the Army that have accrued, or may hereafter accrue, from time to time, to be immediately available and to remain available until expended: Provided, That settlement of such claims shall be made by the Auditor for the War Department,, upon the approval and recommendation of the Secretary of War, where the amount of damages has been ascertained by the War Department, and payment thereof will be accepted by the owners of the property in full satisfaction of such damages. *Act of Aug. 29, 1916 (39 Stat., 639). (See annual appropriation acts.)

* *

98. Duplicate certificate of discharge not accepted as a voucher in settlement of claims.-Whenever satisfactory proof shall be furnished to the War Department that any officer or enlisted man who has been or shall hereafter be honorably discharged from the military service of the United States has lost his certificate of discharge, or the same has been destroyed without his privity or procurement, the Secretary of War shall be authorized to furnish to such officer or enlisted man, or to the widow of such officer or enlisted man, a certificate of such discharge, to be indelibly marked, so that it may be known as a certificate in lieu of a lost or destroyed discharge: Provided, That such certificate shall not be accepted as a voucher for the payment of any claim against the United States for pay, bounty, or other allowance, or as evidence in any other case.-Act of July 1, 1902 (32 Stat., 629).

NOTES.-1. Upon the question of compromise of claims against the United States, where adjustment is before executive officials, see cases of Sweeney v. U. S., 17 Wall., 75, 77; Mason v. U. S., id., 67.

2. The filing of claims under authority of several of the acts of Congress is now barred by time limitation. Under sections 300A and 300B, Revised Statutes, the Quartermaster General and Commissary General were authorized to pass upon the merits of certain claims of loyal citizens for property furnished to the Army during the War of the Rebellion. This jurisdiction was withdrawn by the acts of March 3, 1883 (22 Stat., 457 and 485). Sections 3482 to 3487, Revised Statutes, provided for the reimbursement of officers and men for horses and other private property lost in the military service. The scope was changed by several subsequent acts, and finally became inoperative as to general claims on August 13, 1889, and as to horses lost during the rebellion on August 13, 1891. The time for filing claims under the act of June 6, 1900, with reference to private property taken and used in the military service within the limits of the United States during the Spanish War, was limited to January 1, 1901. By section 3489, Revised Statutes, it is provided that no claims against the United States for collecting, drilling, or organizing volunteers for the War of the Rebellion shall be paid unless presented before June 30, 1874, nor for horses lost prior to January 1, 1872, unless presented before June 30, 1874. Under the act of February 27, 1902, the Quartermaster General was authorized to investigate claims for horses, etc., taken from Confederates in violation of the terms of surrender, but the limitation of time for filing such claims as finally extended by the joint resolution of June 25, 1910 (36 Stat., 883), was June 25, 1912.

SET-OFF.

99. Amount of debt due the United States to be withheld by Secretary of Treasury in paying judgments, etc., of debtor against United States.-When any final judgment recovered against the United States or other claim duly allowed by legal authority shall be presented to the Secretary of the Treasury for payment, and the plaintiff or claimant therein shall be indebted to the United States in any manner, whether as principal or surety, it shall be the duty of the Secretary to withhold payment of an amount of such judgment or claim equal to the debt thus due to the United States.-Act of Mar. 3, 1875 (18 Stat., 481).

100. Secretary to execute discharge; when.-If such plaintiff or claimant assents to such set-off and discharges his judgment or an amount thereof equal to said debt or claim, the Secretary shall execute a discharge of the debt due from the plaintiff to the United States.--Ibid.

101. Additional amount to be withheld when claimant denies debt.-But if such plaintiff or claimant denies his indebtedness to the United States, or refuses to consent to the set-off, then the Secretary shall withhold payment of such further amount of such judgment or claim as in his opinion will be sufficient to cover all legal charges and costs in prosecuting the debt of the United States to final judgment.—Ibid.

102. Duty of Secretary to sue on debt.—And if such debt is not already in suit, it shall be the duty of the Secretary to cause legal proceedings to be immedlately commenced to enforce the same, and to cause the same to be prosecuted to final judgment with all reasonable dispatch.-Ibid.

103. Balance; how paid to claimant.-And if in such action judgment shall be rendered against the United States, or the amount recovered for debt and costs shall be less than the amounts so withheld, as before provided, the balance shall then be paid over to such plaintiff by such Secretary, with six per cent interest thereon for the time it has been withheld from the plaintiff.-Ibid.

PRIORITY OF UNITED STATES.

104. Priority established.-Whenever any person indebted to the United States is insolvent, or whenever the estate of any deceasel debtor, in the hands of the executors or administrators, is insufficient to pay all the debts due from the deceased, the debts due to the United States shall be first satisfied; and the priority hereby established shall extend as well to cases in which a debtor, not having sufficient property to pay all his debts, makes a voluntary assignment thereof, or in which the estate and effects of an absconding, concealed, or absent debtor are attached by process of law, as to cases in which an act of bankruptcy is committed.-Sec. 3466, R. S.

LIABILITY OF EXECUTORS.

105. Payment of debts before debts due to the United States are satisfied.— Every executor, administrator, or assignee, or other person, who pays any debt due by the person or estate from whom or for which he acts, before he satisfies and pays the debts due to the United States from such person or estate, shall become answerable in his own person and estate for the debts so due to the United States, or for so much thereof as may remain due and unpaid.— Sec. 3467, R. S.

PRIORITY OF SURETIES.

106. Payment of amount due on the bond of an insolvent principal.—Whenever the principal in any bond given to the United States is insolvent, or whenever such principal being deceased, his estate and effects which come to the hands of the executor, administrator, or assignee are insufficient for the payment of his debts, and, in either of such cases, any security on the bond, or the executor, administrator, or assignee of surety pays to the United States the money due upon such bond, such surety, his executor, administrator, or assignee shall have the like priority for the recovery and receipt of the moneys out of the estate and effects of such insolvent or deceased principal as is secured to the United States, and may bring and maintain a suit upon the bond, in law or equity, in his own name, for the recovery of all moneys paid thereon.— Sec. 3468, R. S.

REPORTS TO BE MADE TO CONGRESS.

107. Amount due, where claims have been allowed.-The Secretary of the Treasury shall, at the commencement of each session of Congress, report the amount due each claimant whose claim has been allowed in whole or in part to the Speaker of the House of Representatives and the presiding officer of the Senate, who shall lay the same before their respective Houses for consideration.-Sec. 2, act of July 7, 1884 (23 Stat., 254).

108. Losses of or damages to private property.-Hereafter the Secretary of War is authorized to consider, ascertain, adjust, and determine the amounts due on all claims for damages to and loss of private property when the amount of the claim does not exceed the sum of one thousand dollars, occasioned by heavy gun fire and target practice of troops, and for damages to vessels, wharves, and other private property, found to be due to maneuvers or other military operations for which the Government is responsible, and report the amounts so ascertained and determined to be due the claimants to Congress at each session thereof through the Treasury Department for payment as legal claims out of appropriations that may be made by Congress therefor.-Sec. 1, act of Aug. 24, 1912 (37 Stat., 586).

JURISDICTION OF DISTRICT COURTS.

109. Claims not exceeding ten thousand dollars.-Concurrent with the Court of Claims, of all claims not exceeding ten thousand dollars founded upon the Constitution of the United States or any law of Congress, or upon any regulation of any executive department, or upon any contract, express or implied, with the Government of the United States, or for damages, liquidated or unliquidated, in cases not sounding in tort, in respect to which claims the party would be entitled to redress against the United States, either in a court of law, equity, or admiralty, if the United States were suable, and of all set-offs, counterclaims, claims for damages, whether liquidated or unliquidated, or other demands whatsoever on the part of the Government of the United States against any claimant against the Government in said court.-Sec. 24, par. 20, act of Mar. 3, 1911 (36 Stat., 1093).

110. War claims and others excepted.-Nothing in this paragraph shall be construed as giving to either the district courts or the Court of Claims jurisdiction to hear and determine claims growing out of the late Civil War, and commonly known as war claims," or to hear and determine other claims

66