Benjamin N. Cardozo

“ By subdivision a of the section, the Commission, if unable finally to determine the whole amount due, may make its certificate for any amount definitely ascertained by it to be due, with supplemental certificates from time to time thereafter. No longer does the statute speak, as it had spoken in section 209 (h) , of 'estimated amounts,' and of contracts to refund any excess in the 'advances.' The newly authorized certificates are to represent what has been 'definitely ascertained'; and moneys procured thereby are characterized no longer as 'advances,' but as partial or final payments. ”

“ The Secretary of the Treasury was directed to make the advances in the amounts specified in the certificate upon the execution by the carrier of a contract, 'secured in such manner as the Secretary may determine,' that upon final determination of the amount of the guaranty it would repay the excess payment with interest, if excess there should be found to be. Under the authority of that section, certificates in the amount of $6,500,000 were issued by the Commission and collected by the carrier. ”

“ In the discussion of these amendments, the inquiry was pressed whether the government would be helpless if the certificates were too high. The answer was emphatic that the certificates were final. 60 Congressional Record, part 3, pages 2739, 2802, 2803, 2809, 2812, 2813. ”