Joseph McKenna

“ Whatever is directed to be settled-pay or emoluments-is for compensation, not for actual service, but for attributed service. This, we repeat, is the scheme of the statute and the test of its application. It is difficult to deal with a distinction between pay and emoluments. Both are rewards or compensation, the one no more than the other, for 'service supposed.' To say that one is certain and the other contingent has no meaning in the situation of Major McLean. ”

“ The plain motive of the act exposes the weakness of the contention. If we keep in mind the purpose which impelled the enactment in behalf of Mrs. McLean, we will have no difficulty in deciding how adequate its language is to accomplish it. 'All back . . . emoluments' are the words used. 'All' excludes the idea of limitation, and the word 'emoluments' is the most adequate that could have been used. It especially expresses the perquisites of an office, and its use in conjunction with 'pay' makes the restitution of the statute complete. ”

“ The proper accounting officers are directed to settle and account to her 'all back pay and emoluments that would have been due and payable' to her husband as a major of the United States Army from July 23, 1864, to March 3, 1875. The words are all-comprehensive. They embrace all the compensation, perquisites, and dues to which he was entitled as an officer. About back pay there is no question. The accounting officers allowed the pay of the designated rank and the personal subsistence which would have been due and payable to the deceased officer. ”