1. Constructions of statutes in relation to the accounts of
individuals with the United States, made by the accounting officers
of the Treasury, especially when so long continued as to become a
rule of departmental practice, are entitled to great consideration,
and will in general be adopted by this Court.
2. But when, after such a construction of a particular class of
statutes has been long continued, its application to a recent
statute of the same class is prohibited by Congress, and following
the spirit of that prohibition, the accounting officers refuse to
apply the disapproved construction to a still later statute of the
same class, this Court will not enforce its, application.
3. The Act of June 20, 1864, increasing the pay of private
soldiers in the army, cannot be construed as having the effect of
increasing the allowance to officers for servants' pay.
This was an appeal from the Court of Claims, in which court a
suit was instituted by Gilmore, an ex-colonel of the army, for a
sum alleged to be due him as allowance for servants' pay, beyond
the sum actually allowed him for that purpose by the Comptroller of
the Treasury, in settlement of his accounts, Gilmore claiming the
same sum ($16) per month for such pay, as was allowed by Act of
Congress of June 20, 1864, to private soldiers, and the Comptroller
of the Treasury considering that under acts of Congress regulating
the matter, he was not entitled to so large a sum. Judgment was
given in favor of Gilmore by the Court of Claims, and the United
States appealed.
The sum in controversy, in the particular case, was
insignificant, but the principle involved extended to numerous
claims and large amounts.
THE CHIEF JUSTICE delivered the opinion of the Court.
It was for many years the practice in the army to detail
enlisted men as personal servants of officers, and the practice had
the sanction of law.
Page 75 U. S. 331
In 1812, with a view undoubtedly to the discouragement of this
practice, it was provided by the Act of July 6 [
Footnote 1] that
"Officers who shall not take waiters from the line of the army
shall receive the pay, clothing, and subsistence allowed to a
private soldier for as many waiters as they may actually keep, not
exceeding the number allowed by existing regulations."
In 1816, the practice was absolutely prohibited except to
company officers, and it was again provided, by the Act of April
24, [
Footnote 2] almost in the
terms of the act of 1812,
"That all officers be allowed for each private servant actually
kept in service, not exceeding the number authorized by existing
regulations, the pay, rations, and clothing of a private soldier,
or money in lieu thereof, on a certificate setting forth the name
and description of the servant in the pay account."
At the time of the passage of the last act, the pay of a private
was five dollars a month, with rations and clothing of certain
money value in addition. The effect of the act was precisely the
same as if the money value of the whole had been ascertained and
the amount had been inserted as the allowance or emolument to be
paid to the officer in addition to his own regular pay.
There is nothing in the act which expresses any intention on the
part of Congress that whenever the pay of the private should be
thereafter increased, the emolument of the officer should be
proportionably augmented without further legislation. But this
construction was given to the act by the accounting officers, and
the emolument of officers were thus indirectly increased from time
to time until 1861. Whenever the pay, clothing, and rations of
private soldiers were advanced in amount or value, the emoluments
of officers were increased proportionably, not by legislation to
that effect, but by departmental construction.
In 1854, by the Act of August 4, [
Footnote 3] the pay of privates was increased to eleven
dollars a month, and the allowance of officers for servants was
also increased in like manner.
Page 75 U. S. 332
At length, when, in 1861, by the Act of August 3, [
Footnote 4] the pay of privates was augmented
to thirteen dollars a month and the army ration was increased and
the emoluments of the officers were also augmented by the
construction referred to, the subject attracted the attention of
Congress, and by the Act of July 17th, 1862, [
Footnote 5] it was provided that
"The first section of the Act approved August 6, 1861, entitled
'An act to increase the pay of privates in the regular army and in
the volunteers in the service of the United States,' shall not be
so construed, after the passage of this act, as to increase the
emoluments of the commissioned officers of the army."
This act virtually gave the legislative sanction to the
construction which had heretofore prevailed at the departments in
respect to the past acts, but virtually also prohibited its future
application. It expressly forbid its application to the increase of
pay provided for by the Act of August, 1861; the departmental
officers conformed their action to its directions, and thenceforth
limited the emoluments of officers in respect to servants' pay to
the allowances made under the act of 1854.
In 1864, another Act was passed on the 20th of June [
Footnote 6] by which the pay of
privates was still further increased to sixteen dollars a month,
without any mention of officers' emoluments; and it is under this
act that the claim under consideration is made. It is not denied
that the action of the accounting officers, under the act of 1862,
is correct, but it is insisted that the act of 1864 must be
construed as were the acts of 1861 and the former acts increasing
pay until the prohibitory act of 1862.
But it by no means follows from the silence of the act of 1864
in respect to the emoluments of officers that the old construction
must be applied to it. The contrary inference, we think, is better
warranted.
We have already said that the correctness of the original
interpretation of the earlier acts increasing pay was at least
Page 75 U. S. 333
doubtful. Constructive allowances are not entitled to favor. And
it is certain, though the allowances in question, so far as made
prior to the act of July, 1862, were confirmed by that act, that
its prohibition of that construction in future, as applied to the
act of 1861, must be taken at least as a legislative disapproval of
the construction itself. It cannot, then, be assumed, that when the
act of 1864 was passed, Congress intended that this disapproved
construction should be applied to it.
We conclude, on the contrary, that the indirect effect claimed
for the act of 1864, of increasing the emoluments of officers was
not contemplated by the legislature, and cannot properly be given
to it.
The construction contended for was not given to that act by the
accounting officers, and we cannot say that, in rejecting it, these
officers committed any error.
We agree with the counsel for the appellee that no effect can be
given in this case to the Act of March 3, 1865, [
Footnote 7] which declares that "the measure
of allowance for pay for an officer's servant is the pay of a
private soldier, as fixed by law at the time." In prior acts, this
allowance had extended to the pay, clothing, and subsistence of a
private. The intention of this act seems to be that the allowance
shall be limited to the pay. [
Footnote 8] But whatever the intention, the act can have
no retrospective operation.
Judgment reversed and the cause remanded for further
proceedings in conformity with this opinion.
[
Footnote 1]
2 Stat. at Large 785.
[
Footnote 2]
3
id. 299.
[
Footnote 3]
10
id. 575.
[
Footnote 4]
12 Stat. at Large 289, 326.
[
Footnote 5]
Ib., 594.
[
Footnote 6]
13
id. 144.
[
Footnote 7]
13 Stat. at Large 487.
[
Footnote 8]
Winthrop's Digest of Opinions of Judge Advocate General 264.