Samuel Blatchford

“ The counsel for the plaintiffs requested the court to instruct the jury that during the time Denison was collector the law did not provide for the reimbursement to collectors of internal revenue of any amount expended by them for advertisements; and that there being no proof that the secretary of the treasury had ever made any allowance to Denison for amounts expended by him for advertisements, nothing could be allowed to the defendants for advertising. ”

“ The compensation is given by the statute to the collector, when appointed, and is based wholly on the amount of moneys paid over and accounted for. If he is appointed, and acts, and collects the moneys, and pays them over and accounts for them, and the government accepts his services and receives the moneys, his title to the compensation necessarily accrues, unless there is a restriction growing out of the fact that another statute says that he must take the oath 'before being entitled to any of the salary or other emoluments' of the office. ”

“ Wilkins, 6 Wheat. 135, 144, this court said of section 3 of the act of 1797 that it supposed that 'not merely legal but equitable credits ought to be allowed to debtors of the United States by the proper officers of the treasury;' that all such credits could be allowed at the trial of the suit; and that a judgment was required for such sum only as the defendant, in equity and justice, should be proved to owe to the United States. ”