59 Ct. Cl. 67 | Ct. Cl. | 1924
delivered the opinion of the court:
This action involves claims arising at different times— 1914 to June, 1916 — some while the railroad was under the control and management of the original company, some while that company’s affairs were in the hands of receivers, and some after the property sold in mortgage foreclosure proceedings had been acquired and Avas being operated by the plaintiff, a new and independent corporation. The petition was'filed February 2, 1921. Whether part of it is affected by section 3477, Kevised Statutes, relating to assignments of claims, we need not inquire (see St. Paul & Duluth Railroad Company case, 112 U. S. 733), because there is a question common to each of the asserted claims the determination of which if adverse to plaintiff will determine the entire claim.
Using the one name for all, it appears that the plaintiff transported certain Government employees upon the usual
“ I certify that the above account is correct and just; that the services have- been rendered as stated; that payment therefor has not been received; and that the rates charged are not in excess of the lowest net rates available for the Government, based on tariffs effective at the date of service.”
The comptroller had ruled prior to the service in question that bills for transportation were subject to land-grant deductions when they involved the classes of employees mentioned, a ruling which obtained until the decision in the case of Union Pacific R. R. Co., decided by this court February 19, 1917, 52 C. Cls. 226; affirmed by the Supreme Court. 249 U. S. 354. The petition in that suit was filed in April. 1915. The facts showed that the plaintiff therein had presented to an auditor for direct settlement its bills at full commercial rates without land-grant- deductions and brought suit after the accounting officers, including the comptroller, had refused over the objection and protest of the carrier to pay the rates charged. In the instant case there ivas no
In DeArnaud’s case, 151 U. S. 483, a bill was presented for $3,600. The Secretary authorized the disbursing clerk to pay $2,000 in full of claim. The account was restated and $2,000 was paid DeArnaud, who gave a receipt in full of the account. It was held that in the absence of allegation and evidence that the receipt was given in ignorance of its purport, or in circumstances constituting duress, it must be regarded as an acquittance in bar of any further demand. See also Child,s case, 12 Wall. 232, 243; Pacific Railroad case, 158 U. S. 118, 122. In Chicago, Milwaukee & St. Paul Railway Co. v. Clark, 178 U. S. 353, where the decisions are reviewed, it is said (p. 367) that the cases are many in which it has been held that where an aggregate amount is in dispute the payment of a specified sum conceded to be due (that is,
This court has decided that where a .plaintiff presents his bills to disbursing officers, certifies their correctness, and receives payment of the amounts claimed, he can not thereafter recover amounts which he deducted from items in his bills. Baltimore & Ohio Railroad Co. case, 52 C. Cls. 468. Where recovery was sought of the difference between the amount claimed in the stated bills and the amount the carrier would have received if paid at full commercial rates without land-grant deductions, it appearing that the carrier’s bills as rendered were paid, this court, following the Baltimore & Ohio Railroad Co. case, held there could be no recovery. Oregon Washington R. R. & Nav. Co. case, 54 C. Cls. 131, 137. This decision was affirmed by the Supreme Court on appeal, 255
This act of 1894 was the work of a joint congressional committee, which established a practically new system of accounting. It creates the office of Comptroller of the Treasury, and while giving to this officer the duties and powers that had pertained to designated officers, it grants to him additional, powers and provides a system of accounting designed to be comprehensive and expeditious. It provides for auditors for the several executive departments who may receive and examine all accounts Avithin the jurisdiction of the respective departments and “ certify the balances arising thereon to the Division of Bookkeeping and Warrants.” Their action is subject to review by the comptroller. In case of a decision by any of these making an original con
It may be said generally that all of the Government expenditures are made through disbursing agents and the comptroller has prescribed a variety of forms. See 14 Comp. Dec. 945. The disbursing officers having public money intrusted to them for disbursement must deposit the same as required by statute and draw for the same only as it may be required for payments to be made in pursuance of law, and only in favor of the persons to whom payment is made. They must render their áccounts regularly “ with the vouchers necessary to the correct and prompt settlement thereof.” Rev. Stat. sec. 3620, 3622; act, February 27, 1877, 19 Stat. 249; act, July 31, 1894; Dockery Act, sec. 12. They are connected with various executive departments. In the instant case the disbursing officer was a member of the Quartermaster’s Corps and may appropriately be called a disbursing quartermaster. There are a large number of these disbursing officers and the Quartermaster’s Manual shows a list of 100 or more places where bills may be paid by them. The Dockery Act provides (section 5) that the Comptroller of the Treasury shall, under the direction of the Secretary of the Treasury, prescribe the forms of keeping and “ ren
There can be no doubt that the disbursing quartermasters knew that they could only pay vouchers rendered on the prescribed forms, and that the transportation companies were themselves well informed of this fact. , Such is the practice, and in some of the cases heard in this court belonging to the class of cases typified by the instant case it has been frankly admitted by counsel for the companies that the disbursing officers could not pay vouchers in any other than the prescribed form and could not pay any other sum than that claimed to be due upon the face of the voucher. This is but a recognition of the fact that the duties of these officers are purely ministerial. No authority to decide controverted questions is granted to them. They are special agents with very limited powers. When plaintiff rendered its bills and was paid, it was charged with full notice of the limitations
While the foregoing would dispose of the plaintiff’s case, a statute is called to our attention that should receive consideration. This is section 424 of the transportation act of 1920, amending section 16 of the interstate commerce act. See 41 Stat. 491. Manifestly a large part of plaintiff’s asserted claim is barred by the statute of limitations of six years, suit not .having been brought until February 2, 1921. The Government contends in cases similar to this that the limitation statute in the transportation act of 1920 is applicable. It provides that: “(3) All actions at law by carriers subject to this act for recovery of their charges, or any part thereof, shall be begun within three years from the time, the cause of action accrues, and not after.” The language is inclusive of the kind of actions brought by plaintiff. It is seeking to recover its published tariff rates as applicable to certain Government employees less the amounts which it claims to have received as part payment only of its bills. Prescribing a statutory limitation of actions different from the general statute applicable to suits in the Court of Claims is not without precedent. To illustrate: Suits to recover taxes erroneously or illegally collected may be brought, but the limitation of actions is less than six years. (Rev. Stat. sec. 3227.) The remedial purposes of the prescribed limitation of actions by transportation companies can very well extend to suits against the Government if suits like the instant one can be maintained at all. The interstate commerce act, 24 Stat. 379, 387, limits the application of the act as regards handling property of the United States, but the limitation of actions provided by the late statute does not, in terms at least, except suits against the Government by railroad companies. See United States v. Baltimore & Ohio R. R. Co., 80 I. C. C. 143.
We think the petition should be dismissed. And it is so ordered.