Page:Federal Reporter, 1st Series, Volume 10.djvu/99

WHITB V. AETHUB. 87 �<luties, notliiiig being said about interest. Like provisions, with no mention of interest, are made by the acts of May 1, 1862, and Feb- ruary 18, 1863. Id. 903, 917. �By the act of March 3, 1863, § 31, (Id. 729,) the commissioner of internai revenue, subject to the regulation of the secretary of the treasury, was authorized "to remit, refund, and pay back all duties «rroneously or illegally assessed or collected, and all judgmeuts or sums of money received in any court against any collector or deputy «ollector for any duties or licenses paid under protest." That pro- vision referred solely to internai revenue, and is superseded by later provisions of law. �By section 12 of the act of March 3, 1863, (Id. 741,) the provision was enacted which is now found in section 989 of the Revised Stat- utes, as bef ore quoted. By section 13 of the same act it was made the duty of the district attomey of the district within which any suit should be brought against a collector or other officer of the revenue for any act done by him, or for the recovery of any money exacted by or paid to him, which should have been paid into the treasury of the United States, to appear on behalf of such officer, unless otherwise instructed by the secretary of the treasury, and to make a report in regard to such suits annually to the solicitoi: of the treasury ; and it was directed that the same should be reported annually to congress, "with a statement of all money s received by the solicitor and by such district attorney" under the act. Most of these provisions of section 13 are now in sections 771 and 773 of the Revised Statutes. By said section 12 it was also provided that when, in any such suit, any dis- trict or other attorney should be directed to appear on behalf of such officer by any proper officer of the government, sucb attorney should be allowed such compensation for bis services therein as should be certified by the court to be reasonable and proper, and approved by the secretary of the treasury. This provision is now in section 527 of the Revised Statutes. �By section 7 of the act of March 3, 1863, (12 St. at Large, 766,) now sections 1089 to 1093 of the Revised Statutes, interest on judg- ments rendered by the court of claims is not to be paid unless the United States bas appealed, and then interest at the rate of 5 per cent, per annum is to be paid from the time a certified copy of the payment is presented to the secretary of the treasury for payment. �JBy section 14 of the act of June 30, 1864, (13 St. at Large, 215,) an appeal to the secretary of the treasury from the decision of the ■collector of customs, as to the rate and amount of duties, costs, and ��� �