Samuel Blatchford

“ The act authorizes and directs the secretary of the treasury to pay to the several persons named the respective sums named. Although the act speaks of the sums as being 'the amount of taxes assessed upon and collected from the said named persons contrary to the provisions of the regulations' named, there is no indication of any intention to submit to any one the determination of the question whether the taxes in any case were collected contrary to the provisions of such regulations, or of the question how those provisions are to be construed. ”

“ From the published decision of the first comptroller in the case, (3 Lawr. Dec. 274,) the ground of refusal appears to have been the one above stated, and the opinion of the court of claims in this case shows that such ground was urged before that court, and rejected. ”