The question for decision is the meaning of section 286, Revised Statutes, which provides for the fixing of the date of the wrecking or loss of a vessel by the accounting officers of the Treasury “ under the direction of the Secretary of the Navy,” the answer to the question turning upon the meaning of the phrase just quoted. The IT. S. S. Conestoga left San Francisco for Pearl Harbor, Hawaii, en route to Samoa, March 25,1921, and was never heard of afterwards, although search for her was exhaustively made. On July 5 the Secretary of the Navy officially notified the Bureau of Navigation that the vessel was considered to have been lost with all on board, was accordingly detached from duty as station tug, Samoa, “ and will be considered as placed out of - commission and stricken from the Navy list as of June 30,1921.” Plaintiff’s intestate was a pharmacist’s mate, first class, in the Navy, serving on said vessel, and the claim is for pay and allowances until June 30, 1921, the date stated in the Secretary’s order. The Comptroller General, following the ruling of the comptroller in 26 Comp. Dec., 336, relative to the loss of the U. S. S. Cyclops, held that section 286 does not contemplate action by the administrative officer in fixing the day of loss as conclusive upon the accounting officers, but does contemplate the presenting of facts to these officers “ with the request or direction to act.” In accordance with this ruling the date of the loss of the Conestoga was fixed’, by the accounting officers as of April 30 and not as of June 30.
Sections 286 and 287 are taken from the act of July 4,. 1864, 13 Stat. 389, entitled “An act for the relief of seamen and others borne on the books of vessels wrecked or lost in the naval service.” It is manifest that but for the act the-
By the act of March 3, 1885, 23 Stat. 350, they were authorized to ascertain and determine the value of private property belonging to officers and enlisted men lost or destroyed in the military service in the circumstances stated in the act, and it provides that the Secretary of War shall decide what articles of personal property are reasonable, useful, necessary, and proper for the soldier while in quarters engaged in the public service in the line of duty. The duty thus imposed upon the Secretary of War must be performed before the accounting officers can perform their duties under the act, and his action is controlling. See New-comber case, 51 C. Cls 408, 424. It would not be contended that under the act of 1885 the accounting officers can ignore
In view of the report of the Assistant Comptroller that if the date should be June 30 instead of April 30 the state of the account would entitle plaintiff to a judgment, we think judgment for the amount stated in the court’s conclusion ($201.60) should be awarded.
