The plaintiff seeks judgment in this case against the United States for the sum of $15,678 as the value of certain horses and mules which he claims to have purchased for, and delivered to, the United States, at their special instance and request, on or about October 14, 1863. He also asks interest from that date on said sum at the rate of 6 per cent. per annum, until his demand is paid. The claim was never presented to any executive department of the government until July 3, 1874, on which day it was filed in the office of the quartermaster general. That officer decided adversely to it, and transmitted it to the accounting officers of the treasury. It was disallowed by the third auditor of the treasury, June 14, 1879, and in that ruling the second comptroller concurred. But on the twentieth of July, 1886, the second comptroller ordered the case to be opened for newly-discovered evidence produced by the claimant; and, on the thirteenth of August, 1886, the claim, with all the vouchers, papers, proofs, and documents pertaining thereto, was transmitted by the secretary of the treasury to the court of claims, under section 1063 of the Revised Statutes. The petition in the present suit was filed in that court on the thirteenth of October, 1886; and, after a hearing upon the merits, it was dismissed.

The government contends here that the judgment should be affirmed, because it appears that the claim was not put in suit by the voluntary action of the claimant, within six years after it first accrued, nor presented at the proper department within six years after suit could have been commenced thereon in the court of claims.

Finn v. United States

The act of February 24, 1855, establishing the court of claims, invested it with authority to 'hear and determine all claims founded upon any law of congress, or upon any regulation of an executive department, or upon any contract, express or implied, with the government of the United States, which may be suggested to it by a petition filed therein; and also all claims which may be referred to said court by either house of congress.' 10 St. 612, § 1. This act did not authorize judgment to be entered against the United States, nor fix a period within which parties must assert their claims against the government. The court was, however, required to report to congress the cases upon which it acted, stating the material facts established by the evidence, with its opinion thereon, Section 7. But the act of March 3, 1863, (12 St. 765,) enlarged the jurisdiction of the court, and, among other things, provided for an appeal from its final judgment, in certain cases, to this court, and 'that in all cases of final judgments by said court, or on appeal by the said supreme court, where the same shall be affirmed in favor of the claimant, the sum due thereby shall be paid out of any general appropriation made by law for the payment and satisfaction of private claims, on presentation to the secretary of the treasury of a copy of said judgment,' etc. The tenth section of that act is in these words: 'Sec. 10. That every claim against the United States, cognizable by the court of claims, shall be forever barred, unless the petition setting forth a statement of the claim be filed in the court, or transmitted to it under the provisions of this act, within six years after the claim first accrues: provided, that claims which have accrued six years before the passage of this act shall not be barred if the petition be filed in the court, or transmitted as aforesaid, within three years after the passage of this act: and provided further, that the claims of married women first accrued during marriage, of persons under the age of twenty-one years first accruing during minority, and of idiots, lunatics, insane persons, and persons beyond seas at the time the claim accrued, entitled to the claim, shall not be barred if the petition be filed in the court, or transmitted, as aforesaid, within three years after the disability has ceased; but no other disability than those enumerated shall prevent any claim from being barred, nor shall any of the said disabilities operate cumulatively.' Rev. St. § 1069.

Finn v. United States