United States v. Barnett 17 Ct. Cl. 434

(16 C. Cls. R., 515; 104 U. S. R., 728.)

The United States, appellants, v. John Barnett and B. F. Caldwell.

On the defendants’ Appeal.

The Commissioner of Internal Revenue issues his certificate under the Act 1st March, 1879 (20 Stat. L., p. 327), for the refund of taxes erroneously piaid by distillers. The Secretary of the Treasury approves the allowance. The accounting ojfieers refuse to certify it for payment. Ho attempt is made by the defendants on the trial to impeach the certificate.

*435The court below decides: (X) That the powers conferred upon the Commissioner of Internal Revenue relating to the refund of taxes erroneously-assessed hy the Revised Statutes, § 3220, and by the Act 1st March, 1879 (20 Stat. L., p. 327, § 6), are essentially identical; (2) That the words “Whenever it shall he made to appear to the satisfaction of the Commissioner,” in the latter act, refer merely to the occasion when the granted power may he exercised, and not to the extent, operation, and effect of the power; (3) That the decisions of this and of the Supreme Court relative to the finality of the Commissioner’s certificate issued under the former statute are applicable to his certificates under the latter; (4) That it is settled by the highest judicial authority that the accounting officers have not the burden of responsibility cast upon them of reversing the judgments, correcting the supposed mistakes, or annulling the orders of the heads of departments.

The decision of the court below is affirmed on the authority of Kaufman’s Case (96 U. S. R., 567).