Statement of the Case. involved no discrimination against the railroad company. The State having the undoubted authority to fix the situs of such property, and having lawfully distributed it proportionately between the several counties traversed by the road, it thereby became subject to the same rate of taxation as other property in the respective counties. This involved no inequality, and violated no provision of either the state or Federal Constitution. It certainly did not involve a failure to extend to the plaintiff in error the equal protection of the laws. The Federal question involved in the case was correctly decided by the Supreme Court of the State, and the judgment of that court is therefore Affirmed. DE ARNAUD 2. UNITED STATES. APPEAL FROM THE COURT OF CLAIMS. No. 550. Submitted January 8, 1894. - Decided January 29, 1894. A receipt signed 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 evidence that it was given in ignorance of its purport, or in circumstances constituting duress, an acquittance in bar of any further demand. A claim against the United States whose prosecution in the Court of Claims was barred by the statute of limitations, was presented to the Treasury for adjustment and payment. The Secretary of the Treasury transmitted it to the Court of Claims under the provisions of Rev. Stat. § 1063. Held, that it was barred by the statute of limitations. THIS was an appeal from a judgment of the Court of Claims, dismissing the petition of Charles de Arnaud, in which he sought for a judgment in his favor against the United States for the sum of $100,000, for services the petitioner alleged he had rendered as a "military expert," employed for "special and important duties," by General Fremont for and on behalf of the United States. The facts of the case, as found by the court below, were as follows: Statement of the Case. The claimant is a native subject of Russia, residing in the United States. The following is a translation of the provisions of the law of Russia, according to citizens of the United States the right to prosecute claims against such government in its courts: "SEC. 1292. The decision of the court is announced to both parties according to general rules, but independently thereof a copy of the decision is forwarded to the local government the institution spoken of in section 2084. "SEC. 1296. In the execution of a judgment against a government institution the claimant presents a certified abstract of the decision to the institution, which is bound to execute the judgment accordingly. "SEC. 1519. Aliens residing in Russia are subject to Russian laws, as well personally as in regard to property, and enjoy the common defence of safeguards and protection thereof. "SEC. 1288. Claims of private persons against the government institutions are governed by general rules, and are brought according to the location of the property or according to the place where the loss was sustained by the private person, or according to the place where the government institution or where the government officer is situated or resides who represents the government in court." The claimant came to this country about the year 1860, and was, prior to that time, an officer in the Russian army, where he served in the Crimean war as lieutenant of engineers, and was serving as such when the armistice was concluded between Russia and the contending allies. In the year 1861 John C. Fremont was a major-general in the United States Army, in command of the Western Department of Missouri. In the month of August, 1861, he entered into an agreement with the claimant, by which the claimant was employed by him to go within the Confederate lines, make observations of the country in the States of Kentucky, Tennessee, and Missouri, to observe the position of the rebel forces, the strategic positions occupied by them, and advise him (General Fremont) of the movements necessary to be made by the Union forces to counteract the movements of the enemy, Statement of the Case. and to facilitate the advance of our troops and aid them in attacking and repulsing the Confederate forces. In consequence of that arrangement he did go within the Confederate lines, and, agreeably to what he was instructed. to do, brought back to General Fremont full information of the kind desired, maps of the country, of various roads, the number of troops, their stations, condition, and, as far as he could judge and find out, their projected movements. He was absent on that business a number of days, came back, and reported in St. Louis about the 12th of August, 1861, to General Fremont, who was so satisfied with the information that he brought, with the intelligence and sagacity he displayed in collecting it, and the usefulness of his information, that he (Fremont) then made an arrangement for him to continue in the service of the department. About the 12th of the month of August, 1861, he again left for the country occupied by the Confederate forces to collect information. The most important part of the services rendered by him was in the beginning of the next month, September, when, with the information that he had collected, he was returning to report to General Fremont a movement of the Confederate forces upon Paducah. On reaching Cairo he found that he had only time to report to Fremont by telegraph, and reported forthwith personally to General Grant, informing him that troops were advancing upon Paducah, and that it was necessary to move immediately in order to occupy the place. General Grant did move instantly and took possession of Paducah, Kentucky, solely on information given by the claimant, and to the effect that the rebels. were moving upon that city with a large force. The claimant was paid $600 on the following orders and receipts: "HEADQUARTERS WESTERN DEPARTMENT, "CAMP NEAR JEFFERSON CITY, Oct. 6, 1861. "Major PHINNEY, U. S. A., Paymaster, etc. : "Will pay to Charles de Arnaud the sum of three hundred Statement of the Case. "Received, Warsaw, Mo., October 23, 1861, of Major Jas. II. Phinney, paymaster U. S. A., the sum of three hundred ($300) for account of secret service rendered to the U. States' by special order of Major-Gen'l Fremont, dated near Warsaw, Mo., Oct. 23, 1861. CHAS. DE ARNAUD." 66 "IN THE FIELD, "HEADQUARTERS WESTERN DEPARTMENT, Oct. 23, 1861. Major Phinney will pay to the bearer, Mr. Charles de Arnaud, three hundred dollars for secret service to the United States. J. C. FREMONT, 'Received, Jefferson City, October 6, 1861, from Major J. H. Phinney, three hundred dollars for secret service, as per special order of Major-Gen'l J. C. Fremont of this date. $300. "(Signed duplicate) CHAS. DE ARNAUD." On January 6, 1862, the claimant presented his claim to the War Department, and it was reported upon by the quartermaster as follows: "No. 22. The United States to Charles de Arnaud, Dr. "January 6, 1862. For special services rendered to United States government in traveling through the rebel parts of Kentucky, Tennessee, etc., and procuring information concerning the enemy's movements, etc., which led to successful results (as per certificate hereunto appended), $3600. "Q. M. GEN'L'S OFFICE, 9th Jan'y, 1862. "In view of the certificate of Gen. Grant of 30th Nov. and the more general certificate of Maj.-Gen. Fremont of 2d Jan'y, herewith, covering all of Mr. Arnaud's services, the sum of thirty-six hundred dollars appears to me to be a not unreasonable compensation. I state this at Mr. Arnaud's earnest request. M. C. MEIGS, "Q. M. Gen'l." Statement of the Case. On the 13th of January the claimant went to President Lincoln and laid before him his claim with the following letters: "CAIRO, ILL., January 6, 1862. "Hon. A. LINCOLN, President U. S. A.: "The bearer, Charles de Arnaud, has to my knowledge rendered important services to the government. Ile, at the risk of his life, gave information which led to our capture of Paducah, Ky., in advance of the rebels; thereby he saved the country thousands of lives and millions of dollars. I fully indorse his certificate of Maj. Gen. J. C. Fremont. He is entitled to the largest remuneration the government pays for such services. "Respectfully, etc., A. H. FOOTE, 66 Flag Officer." "HEADQUARTERS DISTRICT SOUTHEAST MISSOURI, "CHAS. DE ARNAUD: "SIR: In reply to your request, and the note from MajorGeneral Halleck presented me by yourself, I can state I took possession of Paducah, Ky., solely on information given by yourself, and to the effect that the rebels were marching upon that city with a large force. This information I afterwards had reason to believe was fully verified: First, because as we approached the city secession flags were flying and the citizens seemed much disappointed that Southern troops expected by them were not in advance of us. It was understood that they would arrive that day. I also understood afterwards that a force of some four thousand Confederate troops were actually on their way for Paducah when taken possession of by my order. A point through which many valuable supplies were obtained for the Southern army was cut off by this move, and a large quantity of provisions, leather, etc., supposed to be for the use of the Southern army, captured. For the value and use to which these were put I refer you to |