this class of claims for the reason that, as to the amount which might fairly be concluded to have come to the commission from the property of claimant, the commission would have no funds to settle, and as there were many questions of law and fact to be decided upon before the line could be fixed where the responsibility of the commission ended and that of "Faux" began. The commission in observing proper care for the interest of the Government could only at the best make a very partial and incomplete settlement.

There is one other claim which differs from either class here referred to, in that it is one where the commission recognized its authority to make a final disposition, but does not act because of its inability to do complete justice. This is the claim of "Faux," above mentioned, who was one of the workers of plantations. He appears to have taken and sold (under pretended purchases made by him) crops that should have properly been forwarded to the commission, and, further, to have neglected to ettle with many of his plantation employees. On a correct settlement there might be found something due him, but it is not within the power of this commission to make this clear.

All these claims are recommended to be transferred to some tribunal which can hear evidence for all parties and properly adjust the responsibility.

The commission is authorized by above-mentioned Special Orders, No. 123, to collect without delay the "debts due the commercial agencies." In view of the fact that little or nothing remains among the records and papers on file, which could give a clue to the amount probably due commercial agencies, the commission has exerted itself to procure other evidence, but without success. The persons who had charge of the agencies are not to be found. Being generally newcomers to this State, they have gone North again or have dispersed so that the commission can not reach them. Possibly, too, in some cases their accounts were in bad order, and they keep themselves out of the way to avoid exposure.

of

The commission, finding that the citations sent for the purpose bringing in these agents were not responded to, employed a messenger, Mr. Wm. P. Stewart, now one of the clerks, and sent him to hunt up these claims, but he found nothing, owing, it is to be supposed, to the length of time (two and a half years) since these agencies were closed and the changes and disturbances that have taken place since then.

The commission was informed that one "Charles S. Palmer," lieutenant, of the Ninth Connecticut Volunteer Infantry, who acted as secretary of the commission in the winter and spring of 1863, could give information concerning this business, and a citation was sent to him at his home in Bridgeport, Conn., and also the provost marshal general at Washington was requested to have him brought to this place. Nothing has been done toward this by the provost marshal general as far as the commission is informed, but the said Palmer, on the 1st of July last, answered the citation directed to him in such style as showed that he was not disposed to obey the citation unless some inducement was held out other and beyond his duty to aid the Government in recovering its just dues.

There is no data enabling the commission to ascertain with any certainty the amount due the agencies or the names of the debtors.

Lieutenant Palmer, in his letter above mentioned, states the amount at "thirty thousand dollars." His statement is probably near correct, as he is understood to have been well acquainted with the business of the commercial agencies, and perhaps retained records and papers relating to this subject.

There seems to be also several items due the commission from persons who worked plantations, which have occurred from errors and overpayments in settling their accounts. These sums, in as far as they are shown by the records and papers, are embraced in abstract No. 6.

In regard to fixing the amount and recovery of these sums, the commission is of the opinion that it could be done in the cheapest and shortest manner by turning them over to the United States district attorney or the attorney of the United States provisional court for collection.

This commission, including the pay of the officers comprising it and the clerk hire and other necessary expenses and the long delay which from the past success is reasonably expected in the future, is so costly a machine that even were it likely to be to any considerable extent successful in making collections, the amount collected would be more than counterbalanced.

of

While the continuance of the commission would thus absorb the funds that should be held for satisfaction of claims against it, the same or more effective measures for collecting those sums could be adopted by the United States civil officers without any additional expense consequence. The process of the courts can be used to bring in all persons having any possible interest and to compel the attendance of witnesses. In the meantime this commission, it is believed, has placed the records and evidence on file in such condition as will best enable the United States attorney to arrive at a clear understanding of them, or, at any rate, in as good condition as the confused and defective state in which they were found will admit.

It will be recollected that above Special Orders, No. 123, extract 8, required the commission to accompany its report with abstracts and vouchers or attested copies of vouchers to the fullest extent possible. This has been done as far as possible, but it must be borne in mind that the entries in the books generally furnish the only information obtainable, and accordingly in these cases certified extracts from the books are the only vouchers to be had.

Finally, if the disposition to be made of the unfinished business of the commission, as recommended in the foregoing report, be considered at headquarters the most advisable under the circumstances, then it is further recommended that the commission be dissolved and that the books and papers belonging to the commission be carefully boxed up and placed in the hands of the post quartermaster or some other officers permanently established here, to the end that they may be forthcoming when called for.

All of which is respectfully submitted.

EDWD. J. DAVIS,

Brigadier General, United States Volunteers, President United States Sequestration Commission.

NOTES OF DECISIONS BY THE COURTS.

Where the proceeds of captured property were paid by the sequestration commission in New Orleans to one claiming to be entitled to them several months before the enactment of the abandoned or captured property act (12 Stat. L., p. 820), the court has no jurisdiction under the statute. (14 Court of Claims, Smith et al. v. The United States, p. 189.)

If military or naval officers of the Government engaged in the suppression of the rebellion erroneously or tortiously paid away the proceeds of certain captured property on forged transfers or bills of sale, no action lies against the Government, and this court is prohibited from exercising jurisdiction by the act 4th July, 1864. (Rev. Stat., sec. 1061.) (Ibid.)

The sequestration act of the Confederate Congress, and all proceedings under it, are to be treated as absolutely null and void. (Perdicaris v. Charleston Gaslight Company, 10 Internal Revenue Record, p. 110.)

SUTLERS.

ACTS OF CONGRESS RELATING TO SUTLERS.

[12 St. L., p. 331.]

[Extract from an act to provide for allotment certificates among the volunteer forces.]

Sutler's lien

1858, ch. 156,

SEC. 3. And be it further enacted, That the fifth sec- on soldier's pay tion of the act of twelfth June, eighteen hundred and repealed. fifty-eight, giving sutlers a lien upon the soldier's pay, § 5, vol. xi, p.336. be, and the same is hereby, repealed; and all regulations Post, p. 371. giving sutlers right and privileges beyond the Rules and Articles of War be, and the same are hereby, abrogated. Approved December 24, 1861.

[12 Stat. L., p. 371.]

AN ACT To provide for the appointment of sutlers in the volunteer service, and to define their duties.

Board to pre

to sell.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the inspector-generals of the Army shall con- pare list of arstitute a board of officers, whose duty it shall be to pre- ticles for sutlers pare, immediately after the passage of this act, a list or schedule of the following articles which may be sold by sutlers to the officers and soldiers of the volunteer service, to wit: Apples, dried applies, oranges, figs, lemons, butter, cheese, milk, sirup, molasses, raisins, candles, crackers, wallets, brooms, comforters, boots, pocket looking-glasses, pins, gloves leather, tin wash basins, shirt buttons, horn and brass buttons, newspapers, books, tobacco, cigars, pipes, matches, blacking, blacking brushes, clothes brushes, tooth brushes, hair brushes, coarse and

58797-14- -16

List.

vision.

liquors.

fine combs, emery, crocus, pocket handkerchiefs, stationery, armor oil, sweet oil, rotten stone, razor strops, razors, shaving soap, soap, suspenders, scissors, shoestrings, neeSubject to re- dles, thread, knives, pencils, and Bristol brick. Said list or schedule shall be subject, from time to time, to such revision and change as, in the judgment of the said board, No intoxicating the good of the service may require: Provided, always, That no intoxicating liquors shall at any time be contained therein, or the sale of such liquors be in any way Copy of list, authorized by said board. A copy of said list or schedule, and of any subsequent change therein, together with a copy of this act, shall be, without delay, furnished by said board to the commanding officer of each brigade, and of each regiment not attached to any brigade, in the volunteer service, and also to the Adjutant-General of the Army.

&c., to be furnished.

Another board

to affix price to

and report, &c.

SEC. 2. And be it further enacted, That immediately each article in the upon the receipt from said board of said list or schedule list, make and copy of this act by the commanding officer of any such brigade, the acting brigadier-general, surgeon, quartermaster, and commissary of said brigade shall constitute a board of officers whose duty it shall be to affix to each article in said list or schedule a price for said brigade, which shall be by them forthwith reported to the commanding officer of the division, if any, to which said brigade is attached, for his approval, with or without modification, and who shall, after such approval, report the same to the inspector-generals, and the same, if not disapproved by them, shall be the price not exceeding which said articles may be sold to the officers and soldiers in said brigade. Whenever any brigade shall not be attached to a division said prices shall then be reported directly to the inspector-generals, and if approved by them, shall be the price fixed for such brigade as aforesaid; and whenever any regiment shall be unattached to any brigade the acting colonel, lieutenant-colonel, major, and captains thereof shall constitute the board of officers by whom the price of said articles shall be fixed for said regiment in the same manner as is herein provided for an unattached brigade. The prices so fixed may be changed by said boards respectively from time to time, not oftener than once in thirty days, but all changes therein shall be reported in like manner and for the same purpose as when originally fixed.

Vacancy, filled.

how

SEC. 3. And be it further enacted, That it shall be the duty of the commanding officer of each brigade, immediately upon receipt of a copy of said list or schedule and copy of this act, as herein provided, to cause one sutler for each regiment in his brigade to be selected by the commissioned officers of such regiment, which selection shall be by him reported to the Adjutant-General of the Army; the person so selected shall be sole sutler of said regiment. And the commanding officer of each unattached regiment shall, in like manner, cause a selec

tion of a sutler to be made for said regiment, who shall be sole sutler of said regiment. Any vacancy in the office of sutler from any cause shall be filled in the same way as an original appointment.

en to have a lien

lowing or paying

SEC. 4. And be it further enacted, That the sutlers Sutlers so choschosen in the manner provided in the preceding section on one-sixth part shall be allowed a lien only upon the pay of the officers, of pay, &c. noncommissioned officers, and privates of the regiment for which he has been chosen, or those stationed at the post to which he has been appointed, and for no greater sum than one-sixth of the monthly pay of each officer, noncommissioned officer, or private for articles sold during each month; and the amount of one-sixth or less than one-sixth of the pay of such officer, noncommissioned officer, or private, so sold to him by the sutler, shall be charged on the pay rolls of such officer, noncommissioned officer, or private, and deducted from his pay and paid over by the paymaster to the sutler of the regiment or military post, as the case may be: Provided, That if any, Penalty for alpaymaster in the service of the United States shall allow a greater sum, or pay any greater sum to any sutler than that hereby authorized to be retained from the pay of the officers, noncommissioned officers, musicians, and privates for articles sold by any sutler during any one month, then the amount so allowed or paid by the paymaster shall be charged against the said paymaster and deducted from his pay and returned to the officer, noncommissioned officer, musician, or private against whom the amount was originally charged. And any captain or lieutenent com- or for certifying manding a company who may certify any pay roll bear- sum. ing a charge in favor of the sutler against any officer, noncommissioned officer, musician, or private larger or greater than one sixth of the monthly pay of such officer, noncommissioned officer, musician, or private shall be punished at the discretion of a court-martial: Provided, Sutlers to sell however, That sutlers shall be allowed to sell only the list, to have no articles designated in the list or schedule provided in than one-sixth, this act, and none others, and at prices not exceeding those affixed to said articles, as herein provided: And provided further, That the sutlers shall have no legal claim upon any officer, noncommissioned officer, musician, or private to an amount exceeding one-sixth of his pay for articles sold during any month. He shall keep said Sutlers to keep list or schedule, together with a copy of this act, fairly written or printed, posted up in some conspicuous part of the place where he makes said sales, and where the same can be easily read by any person to whom he makes said sales.

pay roll for greater

only articles in

claím for more

&c.

list posted, &c.

and articles to be

SEC. 5. And be it further enacted, That it shall be the Place of sale duty of the inspector-generals to cause the place of sale inspected once in and articles kept for that purpose by said sutlers to be fifteen days. inspected from time to time, once in fifteen days at least, by some competent officer specially detailed for that duty,