Wayne v. United States
United States Court of Claims
The Reporters' statement of the case: The following are the facts of this case as found by the court: I. An account was examined and adjusted by the Fifth Auditor November 25,1873, in favor of said James M. Wayne for $1,128.97, and for four other persons for different amounts, and was transmitted for decision of the Comptroller of the Treasury.
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The Reporters' statement of the case: The following are the facts of this case as found by the court: I. An account was examined and adjusted by the Fifth Auditor November 25,1873, in favor of said James M. Wayne for $1,128.97, and for four other persons for different amounts, and was transmitted for decision of the Comptroller of the Treasury. On the 29th of November, 1873, the Comptroller admitted and certified to the Register a balance (which included the above amount to said Wayne) as due and payable for refunding taxes erroneously assessed and collected, as per Auditor’s report. II.…
1Opinion of the Court
Per Davis, J.:
“ Executive officers are, properly, most careful to act within specific delegated powers given them by statute or regulations antecedent to action, and we have occasion constantly to see and commend the jealous regard these officers exhibit for the literal commands of the statutes, and their great care in the protection of the revenue.” (Crain v. United States, 25 C. Cls. R., 221.)
*283The President himself can not control a statute nor dispense with its execution. (State of Mississippi v. Johnson, 4 Wall., 475; Kendall v. United States, 12 Pet., 525.)
“Even courts will not pronounce…
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