on the books of the Treasury the accounts between the Government and said companies respectively." This clearly applies only to the subsidized companies named therein. It cannot, by any construction, be applied to the Utah and Northern Railway Company. It expressly refers to compensation "withheld under the provisions of section 5260 of the Revised Statutes and the act of Congress approved May 7, 1878." It thus adopts these prior statutes and the construction already placed upon them. It is a legisla tive construction of all the prior acts, and treats them as only applying to roads aided by subsidy bonds. Some of the acts mentioned impose duties on, or give authority to, the Secretary of the Treasury to withhold payments, and to make entries upon the books of the Department to carry to the credit of railway companies amounts earned and withheld. But these do not, nor does any other act, repeal any law giving authority to accounting officers in relation to accounts for services of railway companies. This is clear upon the principle that repeals by implication are not favored. (McCool vs. Smith, 1 Black, 459; Taylor vs. United States, 104 U. S., 216.) It is not intended to decide any question beyond that presented by the facts of this case. The claimant is entitled to payment. The Auditor of the Treasury for the PostOffice Department erred in refusing to certify a balance as due and payable to the claimant. It is accordingly ordered, adjudged, and considered that the action of said Auditor is affirmed, so far as said Auditor found to be due the claimant the sum of $2,016.18; and his action in certifying the same to the Register of the Treasury, under the act of March 3, 1879, is reversed. And it is ordered, adjudged, and certified that there is due the claimant from the United States said sum of $2,016.18, for which sum said Auditor is directed to certify a balance due, to be paid by the proper warrant of the Postmaster-General in pursuance of law. WILLIAM LAWRENCE, In accordance with the above decision, the provisions of circular No. 168 of 1879 and circular No. 55 of 1880 are modified so as to permit payments to be made for transportation services performed for any Department of the Government over such portions of the several Pacific railroads as have not been built by the aid of Government bonds; and no payments shall be withheld from either of said railroads, except for services performed for the Government over the subsidized or aided portions thereof. Whenever practicable and more economical to do so, it is desirable that shipments of Government freight be made over railroads which have received aid in bonds or lands from the United States; and to that end all officers shipping such freight should specify the particular route by which the same is to be transported. To insure uniformity in the settlement of accounts for services so rendered, the following table, compiled from the published report of the United States Commissioner of Railroads, showing the number of miles of each Pacific railroad which has been aided by the issue of United States bonds, is published for the guidance of the accounting officers: Union Pacific Railway Company: Council Bluffs, Iowa, to Ogden, Utah (main line) Central Pacific Railroad Company: Ogden Station, Utah, to Sacramento, Cal. (main line) Sioux City and Pacific Railroad Company: Sioux City, Iowa, to California Junction, Iowa California Junction, Iowa, to Fremont, Nebr.. Central Branch Union Pacific Railroad Company: Atchison, Kans., to Waterville, Kans.. Miles. 1,033. 3480 394 742.61 51.21 11.09 41.53 17.54 69.75 32.02 100 CHAS. J. FOLGER, Secretary. Statement of the transportation accounts, and of the accounts between the United States and the Pacific Railroads on account of moneys retained for interest paid on bonds on account of 5 per cent. of net earninys, and on account of sinking-funds, to December 31, 1882. *Including the Kansas Division, formerly the Kansas Pacific Railway. |