Oliver Wendell Holmes, Jr.

“ It is the contract that has been made through the agent authorized to make it that is to be reduced to writing, and if a clerk or some other agent makes a mistake we perceive no reason why the writing should not be made to conform to the fact. The contract is not unlawful in the preliminary stage, or even void in a strict sense, but simply not to be enforced against the United States. ”

“ It hardly is denied and cannot be denied successfully that in a proper case reformation of a contract may be required against the United States notwithstanding the statute that we have quoted, as it may be required notwithstanding the provisions of the statute of frauds. ”

“ The only other point argued is that the vessels concerned should not have been required to pay tonnage dues because the Philippine Tariff act of March 3, 1905, chap. 1408, § 15, 33 Stat. at L. 928, 976, exempts from them 'a vessel belonging to or employed in the service of the government of the United States.' But it is a sufficient answer that the words do not mean every vessel that carries a ton or a cargo of coal for the government, but only one that is under the control of the United States, as explained in New Orleans-Belize Royal Mail & C. A. S. S.C.o. ”