Majority — Shiras J.
Syllabus
APPEAL FROM THE COURT OF CLAIMS.delivered the opinion of the court.
As taking them out of the general rule excluding creditors of the government from recovering interest, the claimants
As the claimants themselves appealed from the first judgment of the Court of Claims, and did not appeal from the second judgment, it is plain that they are not within the express terms of the statute they rely on. The first judgment was not affirmed,' and the second judgment was not appealed from.
The contention that, inasmuch as the claimants brought the judgment of the court below into the Supreme Court for correction and there prevailed, they are within the fair meaning of the statute, is not without force; but we are relieved from its consideration by! the conduct of the claimants in accepting payment of their judgment under the act of February 1, 1888, c. 4, 25 Stat. 4 , 24, the terms of which were as follows: “ To pay the judgment of the Court of Claims in favor of the Pacific Railroad eighty-five thousand three hundred and ninety-six dollars and twenty-four cents, being in addition to the sum of forty-four thousand eight hundred dollars and seventy-four cents, appropriated by the act approved August fourth, eighteen hundred and eighty-six, to pay a judgment in favor of' said Pacific Railroad, which two sums shall he in full satisfaction of the judgment in favor of the Pacific Railroad reported to Congress in the House Executive Document number twenty-nine, Fiftieth Congress, first session.”
In Stewart v. Barnes, 153 U. S. 456 , this court held that when a person from whom an internal revenue tax had been illegally. exacted, accepted from the government the precise amount of the sum thus illegally exacted, he thereby gave up his right to sue for interest as incidental damages; and the case of Moore v. Fuller, 2 Jones, (Law,) 205, was cited, wherein the Supreme Court of North Carolina, said: “ The general
To the same effect is the case of Tillotson v. Preston, 3 Johns. 229 , which was an áction of assumpsit for money had and received. In addition to the general issue, there was a plea of payment of the sums mentioned in the declaration. To this plea of payment the plaintiff demurred specially, alleging for one ground of demurrer that the plea did not allege that the defendant had paid to the plaintiff the interest. The court said : “ The demurrer is not well taken. If the plaintiff has accepted the principal, he cannot afterwards bring an action for the interest.”
See, likewise, the case of De Arnaud v. United States, 151 U. S. 483 , where it was held that the receipt by a claimant against the United States for a sum less than he had claimed, paid him by the disbursing agent of a department, “ in full for the above account,” is, in the absence of allegation and proof that it was given in ignorance of its purport, or in circumstances constituting duress, an acquittance in bar. of any further demand — citing Baker v. Nachtrieb, 19 How. 126 , and United States v. Childs, 12 Wall. 232 .
The judgment of the court below, dismissing the plaintiff’s petition, is
Affirmed.
Cases cited
- Stewart v. Barnes 153 U. S. 456 p. 121
- de Arnaud v. United States 151 U. S. 483 p. 122
- Baker v. Nachtrieb 19 How. 126 p. 122
- United States v. Child & Co. 12 Wall. 232 p. 122