“ We are of opinion that no case is made by the government to invalidate the settlement of defendant's accounts. We concur with the referee when he says that 'it would be an exceedingly dangerous doctrine that settled accounts, where the United States had acted on the settlement, and paid the balance found due on the basis of that settlement, could be opened or set aside merely because some of the prescribed steps in the accounting which it was the duty of a head of a department to see had been taken had been in fact omitted ”

“ By the act of March 13, 1863, providing for the collection of abandoned property, it was made lawful for the secretary of the treasury, as from time to time he should see fit, to appoint a special agent or agents to receive and collect all abandoned or captured property-other than property used, or intended to be used, for carrying on war against the United States-in any portion of any state or territory designated as in insurrection against the lawful government of the United States by the president's proclamation of July 1, 1862. ”

“ In view of the foregoing facts the case comes fairly within the rule, often announced by this court, that the contemporaneous construction of a statute by those charged with its execution, especially when it has long prevailed, is entitled to great weight, and should not be disregarded or overturned except for cogent reasons, and unless it be clear that such construction is erroneous. ”