Cones v. United States

In this case the proof shows that the captured property was sold by a quartermaster shortly before the passage of the Abandoned or captured property Act. The officer’s accounts are produced so far as to show the sale, but at that point they stop. They do not show that he paid the money into the Treasury, nor that he expended it for the use of the Government. They merely establish the fact that he officially received 'and debited himself with the money. In previous cases, where the *330fund has been held to have been constructively paid into the Treasury, it has appeared that it was lawfully…