
    SARAH K. McLEAN, WIDOW OF NATHANIEL H. McLEAN, v. THE UNITED STATES,
    [45 C. Cls. R., 95; 226 U. S. R., 374.]
    
      On the claimants appeal.
    
    An officer of the Army resigns. Congress authorize his reinstatement. After his death Congress pass a private act authorizing the accounting officers “ to settle met adjust ” the claim of bis widow and allow to iier “ all back pay and erkotUments that would have been due and payable ” to lier husband at the date of his reinstatement. The 'questions involved relate to her right to recover forage for two horses during the period the officer was out of the Army and for servants’ pay and for longevity pay.
    The court below déeides:
    Í. This court has jurisdiction where a private act directed the accounting officers of the Treasury “ to settle and adjust ” an army officer’s right to bach pay and emoluments.
    II.Where a private act directs the accounting officers “ to settle and adjust" the claim of a widow to the back pay and emoluments of her deceased husband, their duties are simply administrative, and they are not constituted a special tribunal to pass upon the matter, and their adjustment is not final.
    III. The pay of an officer can be recovered in this court notwithstanding the refusal of the head of the department to recognize him as in office.
    IV. The pay and emoluments or allowances of Army officers examined and stated, and the statutes and Army Regulations relating thereto reviewed.
    V.An officer is entitled to an allowance for servants’ pay and to forage for horses kept. But Where he resigned and was reinstated his voluntary retirement operated to deprive him of the right to these allowances, and a statute giving his widow back pay and emoluments during the time he was out of the service does not extend to allowances for horses and servants.
    VI.But under such a statute the officer's widow is entitled to commutation for additional rations and to longevity pay.
    The decision, of the court below is affirmed except as to the disallowance to decedent’s widow for horses and servants during the time he was out of the service, which is reversed.
    December 23, 1912.
   Mr. Justice McKenna

delivered the opinion of the Supreme Court  