behalf of the hospital. This results from the usual presumption that officers have properly performed their duties. (3.) But it does not necessarily follow that she is "the proper fiscal officer" of the hospital, authorized to receive and receipt for moneys due to it. The warrant for payment should be in favor of Providence Hospital by its exact corporate name "Directors of Providence Hospital”— and the draft in payment thereof should be to it, and endorsed by the proper fiscal officer authorized to receive the money. (Rev. Stats., 191, 236, 268, 269, 276, &c.; ante, 15, 25, 28.) On this subject, the Circular No. 25, October 22, 1878, of the Treasurer of the United States, approved by the First Comptroller and Secretary of the Treasury, may be properly quoted, as follows: "Evidence of authority to endorse for incorporated or unincorporated companies must accompany drafts drawn or endorsed to the order of such companies or associations. Such evidence should be in the form of an extract from the by-laws or records of the company or association, showing the authority of the officer to endorse, receive moneys, &c., for the company, and giving his name and the date of his election or appointment, which extract should be certified to by the secretary or president of the company, and its seal be affixed, and the certificate should state that such authority remains unrevoked and unchanged. If the company has no seal, the extract should be certified as correct by a notary public or other competent officer, under his seal." The monthly payment in this case is not due to Beatrice personally, but is due to the corporation. The act of June 16, 1880, does not authorize a contract to be made with an individual person, but with "an institution." Beatrice might die after a draft issues, and be succeeded by another Sister Superior, in which event evidence would be required of the facts before a draft could be paid. The corporation is the real legal person in whom is vested the right to payment, and the draft should accordingly be to the corporation. Officers change-the corporation is perpetual. I have thus stated these views to show the relation of the hospital and its officers to the Government, and the propriety of what is now required. Providence Hospital is one of the humane charities which originated in Christian benevolence, and, in the care of pious and devoted sisters and agents, it is relieving distress and misfortune, and deserves the kindest and most liberal consideration. The Auditor's certificate is returned to him for correction, that a warrant may issue in due form for payment. TREASURY DEPARTMENT, First Comptroller's Office, September 2, 1880. IN THE MATTER OF INTEREST ON BOARD OF AUDIT CERTIFICATES-RICHEY'S CASE. 1. It is a rule in the construction of statutes that they are to be read in the light of surrounding circumstances. 2. The holders of Board of Audit certificates, issued under the act of June 20, 1874, (18 Stats., 116,) are not entitled to interest thereon, at six per centum per annum, from their date to the date of the act of June 16, 1880, nor for any period, for the purpose of being converted into 3.65 per cent. bonds of the District of Columbia under said act. 3. Words in a statute may be treated as surplusage when necessary to carry out its plainly-expressed intent or purpose, ascertainable by recognized rules of construction. 4. Where a new right is given by statute, and the mode of satisfying such right is specifically defined therein, parties interested are confined to the statutory redress thereby given. 5. The maxim noscitur a sociis applies to the expression, "with the interest accrued," in the 9th section of the act of June 16, 1880, and fixes its rate at 3.65 per centum, payable semi-annually, that being the only rate with which the act was dealing. 6. The particular word (e. g., "redeem") may be construed to have different meanings even in different parts of the same act, when such purpose is made clear by the authorized rules of construction. And by the same rules of construction it may be ascertained to have a meaning different from its usual popular or legal sense. 7. In the act of June 16, 1880, the word "redeem" means to exchange. 8. When a given construction of ambiguous words in a statute would produce an unreasonable result, or work inequality among those entitled to equal consideration by the Government, such construction is to be avoided, if the words employed will fairly admit of it on recognized principles of construction. 9. The true construction of an ambiguous statute may sometimes be deduced from what is denominated “the equity of the statute," but this is only to be resorted to with extreme caution. 10. Under the act of June 16, 1880, parties who reduce their claims to judgment, and ask 3.65 District bonds in payment, are entitled to receive bonds, the principal sum of which shall equal the principal sum of the CLAIMS on the day when due and payable, and not a principal sum which shall equal a judgment, including six per cent. interest thereon. 11. The District of Columbia, as organized into a government by the act of February 21, 1871, (16 Stats., 419,) is not liable, by force of the general interest statute of April 22, 1870, (16 Stats., 91; District Laws, 85-98,) to pay interest on Board of Audit certificates. 12. The general rule is, that interest statutes do not apply to the Government of the United States, nor of a State or Territory, nor to a quasi political corporation in matters affecting their respective interests, unless they be expressly named, or included by necessary implication. 13. Over-due bonds or coupons of a city draw interest. Whether this be by implied contract or usage as a part of the contract, or by force of general interest statutes-quare? 14. Whether in such case the rate of interest is that of the statute or of the contractquare. ? 15. The opinion of the Attorney-General of October 17, 1874, as to interest, considered. 16. A State is not liable to pay interest as individuals are, as per maxims and principles well settled. 66 17. As between individuals, interest is not allowed at common law, but only by (1) statute; (2) contract, express or implied; (3) usage, which may constitute an implied contract; and (4) in torts, in the discretion of the jury. Congress passed "An act to provide a government for the District of Columbia," approved February 21, 1871, (16 Stats., 419,) by which the Territory of the District of Columbia was "created into a government by the name of the District of Columbia," by which name it was constituted a body corporate for municipal purposes," with power to "contract and be contracted with, sue and be sued," &c.; and with a delegate in the House of Representatives of Congress, substantially as under the Territorial governments. The executive power over the District was vested in a Governor to be appointed by the President with the consent of the Senate. The act provided "that legislative power and authority in said District shall be vested in a Legislative Assembly," the members of which were to be elected by the voters of the District, and with general powers of legislation over all rightful subjects, with certain exceptions; all laws to be subject to modification or repeal by Congress; with power to provide by appropriations for making the public improvements which created the debts hereafter mentioned, and others, and for levying taxes for their payment. The act provided for a Board of Public Works, composed of the Governor and four other persons, to be appointed by the President with the consent of the Senate, who were given control of the streets and avenues, alleys and sewers of the city, and the other works intrusted to them by the Legislative Assembly or Congress; and they were required to disburse, on their warrants, money appropriated by the United States, or collected by the District from property-holders on such improvements, but could make no contracts except in pursuance of appropriation, nor until the appropriation was made. Under this act and certain amendments, the debts in question were contracted. On the 20th of June, 1874, Congress passed the act (18 Stats., 116) abolishing the executive of the District, the Legislative Assembly, the Board of Public Works, and the delegate to Congress; and creating a commission of three persons to exercise the powers theretofore vested in the Governor and Board of Public Works of the District. This act, (sec. 6,) made it the duty of the First Comptroller of the Treasury and Second Comptroller, as a Board of Audit, to examine and audit for settlement all the unfunded or floating debt of the District and Board of Public Works, named in the section, including seven classes: First. Debts covered by sewer certificates; second, debts covered by certificates of the Auditor of the Board of Public Works; third, debts covered by the certificates of the Auditor and Comptroller of the District; fourth, debts existing, or hereafter created, on which no evidence of indebtedness was issued, arising out of contracts oral or written, made by the Board of Public Works; fifth, debts not covered by any evidence of indebtedness, arising out of contracts, oral or written, made on behalf of the District; sixth, debts for property taken by the Board of Public Works, from avenues, streets, &c.; and seventh, unadjusted claims for damages presented to the Board of Public Works, under the act of the Legislature of June 20, 1872. This section made it the duty of the Board of Audit to "issue a certificate to each claimant, signed by the Board of Audit, countersigned by the Comptroller of the District, stating the amount found to be due to each and on what account." The act made it the duty of the District sinking-fund commissioners (who were not abolished by the act) to cause bonds of the District of Columbia to be prepared, in denominations of fifty and five hundred dollars, bearing date August 1, 1874, payable fifty years after date, exempt from all taxation, bearing interest at the rate of 3.65 per cent. per annum, payable semi-annually. This section declares "And the faith of the United States is hereby pledged that the United States will, by proper proportional appropriations as contemplated by this act, and by causing to be levied upon the property in the District such taxes as will provide the revenue necessary to pay the interest on the said bonds, as the same may become due and payable, and create a sinking-fund for the payment of the principal thereof at maturity. * "And the sinking-fund commissioners are hereby authorized to exchange the said bonds at par for like sums of any class of the indebtedness in the preceding section of this act named, including sewer-taxes or assessments paid, evidenced by the certificates of the auditing board provided for in this act." Under the provisions of this act the Board of Audit issued a large amount of certificates to the various claimants, in form following: "No. "DISTRICT OF COLUMBIA, "Washington, August 1, 1874. "This certifies that upon examination and audit of claim No.there is found to be due to John Smith, the sum of class No. one thousand dollars and work. cents, being on account of contract "Issued by the Board of Audit, constituted by an act of Congress, entitled 'An act for the government of the District of Columbia, and for other purposes,' approved June 20, 1874. "R. W. TAYLER, First Comptroller, U. S. Treasury, "Countersigned and registered by "FITZHUGH COYLE, "Dep. Comptroller, District of Columbia." On the 14th of March, 1876, Congress passed a joint resolution, (19 Stats., 211,) providing that no further issue of 3.65 bonds under said act of June 20, 1874, should be made; directing discontinuance of all work which was agreed to be paid for in 3.65 bonds; repealing so much of the sixth section of said act of June 20, 1874, as required the First and Second Comptrollers to adjust the unfunded debt of the District and issue certificates; repealing the joint resolution which continued the existence of the Board of Audit of December 21, 1874; and prohibiting the increase of the present indebtedness of the District, making it a criminal offence for any officer to participate in the increase of the debt. The officers charged, under the act of June 20, 1874, with redeeming the certificates under said section seven by issuing 3.65 bonds, suspended the redemption February 2, 1876. After such repeal, (March 14, 1876,) all redemptions of certificates in 3.65 bonds ceased. A portion of the floating debt of the District, authorized to be funded under the said act of June 20, 1874, was never acted upon by the said Board of Audit. On the 11th of August, 1874, the Attorney-General delivered an opinion (14 Op., 445) that the sinking-fund commissioners had no authority, under the act of June 20, 1874, to make the principal or interest of the 3.65 bonds payable in coin, and that their duty was discharged by making either payable in dollars, without qualification. On the 17th of October, 1874, the Attorney-General gave an opinion (14 Op., 465) to the Secretary of the Treasury that, by the provisions of the said act of June 20, 1874, the Board of Audit was "authorized to allow interest at the rate of 6 per cent. per annum upon that part of the indebtedness of the District which purports to be evidenced and ascertained by certificates of the Auditor of the Board of Public Works of the said District." The Board of Audit did include interest on the face of these certificates at 6 per cent. from the time when claims accrued as due and payable to the date of certificates of indebtedness. |