
    EUGENIA R. SWEENEY, ADMINISTRATRIX, v. THE UNITED STATES.
    [No opinion in C. Cls. R.; 157 U. S. R., 281.]
    
      On the defendants’ Appeal.
    
    This was a petition originally filed by Thomas W. Sweeney, brigadier-general on the retired list of the Army, to recover the sum of $182.05, charged against him by the United States, as to which amount he was claimed to be in arrears, and paid by him under protest. The petitioner having died after the commencement of the action, the appellee was admitted to prosecute the claim as administratrix.
    The case was argued and submitted in May, 1893, and the petition dismissed. Claimant applied for a rehearing, which was granted, and the case again submitted and decided by a majority of the court in her favor. Judgment was thereupon entered in the sum of $182.05, and the court made a finding of facts, of which the following is a summary:
    On December 3, 1846, Thomas W. Sweeney, appellee’s intestate, being at that time a lieutenant in the Second New York Volunteers, was mustered into tlie military service of tlie United States, under the act of May 13, 1846, authorizing the President to accept the services of 50,000 volunteers for the prosecution of the existing -war between the United States and Mexico. He served in this capacity until March 17,1848, when, having- received a commission as second lieutenant in the Second United States Infantry, he was mustered into the regular service of the United States. Some time after March 3, 1853, five years from the date of his commission in the Regular Army, he charged for and was paid his first longevity ration for five years’ prior service, under the act of July 5, 1838. In September, 1855, he charged, in his voucher for pay, one longevity ration for the period from December 4, 1851 (five years from his muster into the service as a volunteer), to March 3, 1853, and was paid this item by the paymaster, October 15, 1855. The disbursement of this longevity ration from December 4, 1851, to March 3, 1853, was never approved or allowed by the accounting officers, but was disallowed by them upon the first examination of the paymaster’s voucher. The matter was reported by the Secretary of War to the Second Comptroller, who, on July 4,1856, filed a written opinion to the effect that the time spent in the military service as a volunteer under the act of May 13, 1846, could not be counted in the longevity rations under the act of July 5, 1838. In accordance with this decision, the voucher was disapproved by the Second Auditor and by the Second Comptroller and the amount charged against Lieutenant Sweeney.
    On August 31,1857, he was paid the amount of the second longevity ration from December 3, 1856, to August 31, 1857, and after that date he was successively paid his second ration for the respective months down to February, 1858. But these payments were disallowed in due course by the accounting officers, and the appellee’s intestate was again required to refund.
    In 1892 he was informed that he was in arrears to the United States in the sum of $182.05, which he paid under protest, and subsequently began this suit to recover the amount so paid upon the ground that he ought to have been credited with longevity rations due on account of his services as a volunteer in the Mexican war, the first two of which rations he had been required to refund, while the last two had never been paid to him.
    The court found as a conclusion of law that the claimant was entitled to recover the sum of $182.05.
    The decision of the court below is reversed on the ground that the Act 2d March, 1867 (14 Stat. L., p. 434), does not extend to those who were officers in the volunteer service of the United States prior to the 19th April, 1861.
   Mr. Justice Brown

delivered the opinion of the Supreme Court, March 25, 1895.  