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Plaintiff's petition for writ of certiorari denied by the Supreme Court October 21, 1946.

On December 9, 1946, the Supreme Court announced the following order:

Per curiam: The petition for rehearing is granted. The order entered October 21, 1946, denying certiorari is vacated and the petition for writ of certiorari is granted. The judgment is vacated and the case is remanded to the Court of Claims in order to enable that court to determine whether the Act of August 13, 1946, gives rise to any claims which petitioners may assert to affect the judgment heretofore entered in this cause, as to which this Court means to intimate no opinion.

On February 3, 1947, by order of the Court of Claims the case was remanded to the general docket and referred to a commissioner for a supplemental report in accordance with the above order and mandate of the Supreme Court.

THE SIOUX TRIBE OF INDIANS, PETITIONER, V. THE UNITED STATES

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Indian claims; judgment in five cases involving certain claims of the Sioux Tribe for an accounting with respect to tribal funds; defendant entitled to offsets; petitions dismissed.

On motion of counsel for petitioner, the petition for writ of certiorari was dismissed October 28, 1946.

On December 16, 1946, the Supreme Court announced the following order:

Per curiam: The order entered October 28, 1946, dismissing the petition for certiorari is vacated on motion of counsel for the petitioner. The petition for writ of certiorari is granted. The judgment is vacated and the case is remanded to the Court of Claims in order to enable that court to determine whether the Act of August 13, 1946, gives rise to any claims which petitioner may assert to affect the judgment heretofore entered in this cause, as to which this Court means to intimate no opinion.

107 C. Cls.

On February 3, 1947, by order of the Court of Claims the above cases were remanded to the general docket and referred to a commissioner for a supplemental report in accordance with the above order and mandate of the Supreme Court.

THE UNITED STATES, PETITIONER, v. THE
THAYER WEST POINT HOTEL COMPANY
[No. 45874]

[106 C. Cls. 60; 329 U. S. 85]

On writ of certiorari (329 U. S. —) to review a judgment of the Court of Claims holding that in an award of "just compensation" to a lessee for the construction of a hotel and other buildings pursuant to the provisions of the Act of March 30, 1920 (41 Stat. 538, 548) interest should be included as part of just compensation, since the case was a suit upon a contract providing for just compensation upon the annulment or termination of the contract, in accordance with the Act of Congress and not for just compensation as for a taking under the Fifth Amendment.

The judgment of the Court of Claims was reversed by the Supreme Court January 20, 1947, to the extent that the judgment includes an allowance of interest.

Mr. Justice Murphy delivered the opinion of the Supreme Court, holding:

1. The traditional rule, embodied in statute, that interest cannot be recovered against the United States on unpaid accounts or claims in absence of an express provision to the contrary in a relevant statute or contract, does not apply where the United States takes property under its power of eminent domain, since the reference in the Fifth Amendment to "just compensation" entitles a property owner to receive interest from date of taking to date of payment.

2. Where both the statute providing for erection of hotel by lessee on military reservation at West Point and the lease provided for payment of "just compensation" by the Government in event it took over hotel on cancellation of lease but contained no-provision for interest, lessee of hotel after it was taken over by the Government was not entitled to interest from time Government took over hotel until time the Court of Claims

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determined amount due to lessee from Government for hotel.

3. To authorize award under Government contract of interest against the United States, provision in contract for interest must be affirmative, clear cut, and unambiguous, and the term "just compensation" is insufficient to include interest.

4. Where a statute is relied upon as authorization of award of interest against the United States, intention of Congress to permit recovery of interest must be expressly and specifically set forth in the statute, and mere use of the term "just compensation" without more is insufficient.

THE CORBITT COMPANY v. THE UNITED STATES [No. 46227]

[106 C. Cls. 827; 329 U. S.—]

Excise tax on tubes and tires; Government contract; tax on sales. Petition dismissed.

Plaintiff's petition for writ of certiorari denied by the Supreme Court January 20, 1947.

WILLIAM ROBERT HADLEY v. THE UNITED

STATES

[No. 46831]

[106 C. Cls. 819; 329 U. S. -]

Suit for false imprisonment under the Act of May 24, 1938. Defendant's demurrer sustained and plaintiff's petition dismissed.

Plaintiff's petition for writ of certiorari denied by the Supreme Court February 3, 1947.

THE UNITED STATES, PETITIONER, v. IVAN M.

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Suit for salary; Government employee discharged without proper hearing. Judgment for plaintiff.

107 C. Cls.

Defendant's petition for writ of certiorari granted November 12, 1946.

On February 3, 1947, the following order was entered by the Supreme Court:

The motion by respondent to enlarge the issues is denied. The writ of certiorari is dismissed on motion of counsel for the petitioner.

INDEX DIGEST

ACCIDENTAL DEATH.

I. The accidental death of the contractor, in view of all the
circumstances of the instant case and the wording of
the contract in suit, is construed as an unforeseen cause,
which directly caused a delay of at least 40 days in
completion of the contract, but even if this construction
of the contract should be in error, the fact that the
defendant agreed, without notifying the surety, that
contractor's administratrix should undertake the com-
pletion of the contract and granted that privilege to her
without any further action as between the defendant
and the surety constituted a waiver on the part of the
defendant of any claim for liquidated damages during
that period; and the plaintiff is entitled to recover
liquidated damages assessed and collected or withheld
for that particular delay of 40 days. U. S. Casualty
Company, 46.

II. The blueprints of the plans were delivered to the chief
architect 4 days prior to the contractor's death by acci-
dent. Since this was a routine matter, the blueprints
might well have been approved in 4 days but approval
was not given for 45 days after submission, of which
40 days were concurrent with the delay found to be due
to the contractor's death. The plaintiff is entitled to
recover for the liquidated damages assessed for this
additional period of 5 days. Id.

ANNUAL SALARIES.

See Overtime Pay V, VIII, IX.

APPEAL.

See Contracts XXV.

ASSIGNMENT OF PATENTS.

See Patents I, II, III, IV, V.

BANKHEAD COTTON ACT OF 1934.

I. Following the decision in Brackin v. United States, 96
C. Cls. 457, involving a similar set of facts, it is held
that under the provisions of the Bankhead Cotton Act
(48 Stat. 598) the Government collected no tax in con-
nection with the tax exemption certificates issued un-
der said Act and had no pecuniary interest in the fund
resulting from the proceeds of such certificates, and
plaintiff is accordingly not entitled to recover the
amount expended by him for the purchase of tax ex-

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