Patton v. United States
United States Court of Claims
On tbe 4th day of December, 1867, tlie Secretary of the Treasury, by virtue of the power in him vested by the concluding proviso of section 25 of the internal revenue act, passed June 30, 1884, (13 Stat. L., p. 224,) granted to William J. Patton, then collector of internal revenue for the second district of Arkansas, a special allowance for the fiscal year ending June 30, 1868, in lieu of salary and commissions, provided by law, of $14,650: Provided, That, in the adjustment…
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On tbe 4th day of December, 1867, tlie Secretary of the Treasury, by virtue of the power in him vested by the concluding proviso of section 25 of the internal revenue act, passed June 30, 1884, (13 Stat. L., p. 224,) granted to William J. Patton, then collector of internal revenue for the second district of Arkansas, a special allowance for the fiscal year ending June 30, 1868, in lieu of salary and commissions, provided by law, of $14,650: Provided, That, in the adjustment of his account at the close of the year, the personal compensation of said Patton should not he allowed to exceed $4,000…
1Opinion of the Court
.Diiake, Oh. J.,
delivered the opinion of the court:
The claimant was collector of internal revenue for the second district of Arkansas. For the fiscal year ending June 30,1867, his salary was fixed by the Treasury Department at $4,000. In the latter part of July, or in August, 1867, in an interview between him and the Commissioner of Internal Iievenue, the matter of his salary for the then current fiscal year, to end on the 30th June, 1868, became the subject of conversation between them, when the claimant refused to retain the office unless he should receive the same salary as had been…
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