Edward Terry Sanford

“ It is immaterial that under the common law in Ohio as applied between private parties, a lessee holding over after the expiration of his lease is held, at the option of the lessor, to be bound for another year, under an agreement implied in law, regardless of his actual intention. ”

“ In October, 1921, the predecessor of the Goodyear Company leased to the United States, for the use of the Veterans' Bureau, certain premises in Cincinnati, Ohio, for a term ending June 30, 1926, at a stipulated annual rental payable in monthly instalments. No appropriation was then available for payment of the rent after the first fiscal year, ending June 30, 1922 ”

“ Judicial Code, § 145, U.S.C. tit. 28 § 250.↑ The fiscal years begin on July 1st of each year and terminate on June 30th of the next year.↑ This claim had been rejected by the Comptroller General. 5 Dec. Comp. 172. An alternative claim presented by the petition that the United States was bound by the original lease for the full term to June 30, 1926, was abandoned before the hearing.↑ Section 3732 provides that 'no contract * * * on behalf of the United States shall be made, unless the same is authorized by law or is under an appropriation adequate to its fulfillment. ”