United States v. Philbrick

Citations

• 120 U.S. 52
• 7 S. Ct. 413
• 30 L. Ed. 559
• 1887 U.S. LEXIS 1939

Syllabus

<p>Prior to the enactment in the act of February 25, 1871, 16 Stat. 431, now Rev. Stat. § 12, that “whenever an act is repealed, which repealed a former act, such former act shall not thereby be revived unless it shall be expressly so provided,” it was the general rule of law that the repeal of a repealiug act restored the law as it was before the passage of the latter act without formal words for that purpose, uefiess otherwise provided either in the repealing act or by some general statute.</p> <p>Before the passage of the act of March 3, 1835, forbidding it, 4 Stat. 757, it was lawful for the Secretary of the Navy to make allowances out of appropriations in gross to officers of the Navy beyond their regular pay, for quarters, furniture, lights, fuel, &c., and the repeal of that act by, the act of April 17, 1866, 14 Stat. 33, restored the right 'to make such allowances'; and such as wei’e made by him and were settled at the. Treasury Department, between the date when the latter act went into effect and the passage of the act of February 25, 1S71, 16 Stat. 431, were made in accordance with the executive construction of the statutes respecting the navy and the Navy Department prior to 1835, and this court will not at this late day question their validity. ■</p> <p>The contemporaneous construction of a statute by the Executive Department charged with its execution is entitled to great weight, and ought not to be overturned unless clearly erroneous.</p> <p>It is not decided (1) wdiether after settlement of an account at the Treasury it can be reopened by the Accounting officers on the ground of .error .arising only from mistake of law; nor 72) whether errors in accounts with the United States, stated closed and'settled by payment, can be corrected otherwise than by regular judicial proceedings instituted by the-United States.</p>