United States v. Parker

Decision Date24 January 1887
Citation7 S.Ct. 454,120 U.S. 89,30 L.Ed. 601
PartiesUNITED STATES v. PARKER and another
CourtU.S. Supreme Court

Sol. Gen. Jenks, for the United States.

C. J. Hillyer and Wm. M. Stewart, for defendants in error.

MATTHEWS, J.

This is an action at law commenced by the United States on the eighteenth of November, 1885, against Hubbard G. Parker, as principal, and William M. Stewart, as surety, upon an offi- cial bond executed on the twelfth day of March, 1867, in the penal sum of $20,000, the condition of which was that whereas, the said Hubbard G. Parker had been appointed superintendent of Indian affairs for Nevada, and had accepted such appointent, if the said Hubbard G. Parker should at all times carefully discharge the duties thereof, and faithfully expend all public moneys, and honestly account for the same, and for all public property which should or might come into his hands, without fraud or delay, the obligation should be void.

It is alleged in the complaint that after the execution of the bond, and while the defendant Parker still held and remained in said office, and prior to November 18, 1869, the plaintiff placed in his hands various and sundry large sums of money to be expended by him for the benefit of the Indians of Nevada, and to be properly accounted for by him; that on said November 18, 1869, 'there then and ever since has remained, and now remains, of said moneys, in said defendant Parker's hands, unexpended and unaccounted for, the sum of $6,184.14;' and, he having failed to account for or to return the same to the plaintiff, judgment is prayed for against the defendants for that amount, with interest thereon at the rate of 6 per cent. per annum from November 18, 1869.

The defendants filed the following answer:

'That heretofore, to-wit, on the twenty-seventh day of November, A. D. 1871, the said above-named plaintiff commenced an action in the circuit court of the United States, Ninth circuit, and district of Nevada, against said above-named defendants, upon the official bond of the defend- ant Hubbard G. Parker, as superintendent of Indian affairs for Nevada, (the same identical bond as set out in the complaint herein,) to recover the sum of fifteen thousand one hundred and eight and 62-100 ($15,108.62) dollars, together with interest and costs; that said action was commenced by the filing of a complaint, and the issuance of summons thereon in due form of law; that the said defendants appeared in said action by their attorneys, Ellis & King, and on, towit, December 15, A. D. 1871, filed their answer to the complaint, and, among other things, denied that there was any balance due the United States from the said defendant Hubbard G. Parker, as superintendent of Indian affairs for Nevada, or otherwise; that said United States circuit court had jurisdiction of the parties and the subject-matter of said action; that afterwards, and on, to-wit, the first day of December, A. D. 1873, said cause came on for trial in the said circuit court of the United States and district of Nevada, before fore Hon. LORENZO SAWYER, circuit judge, and Hon. E. W. HILLYER. United States district judge for Nevada, the plaintiff being represented by its duly authorized and appointed attorney for the district of Nevada, Jonas Seely, and the defendants being represented by their attorneys, Messrs. Ellis & King; that thereupon the defendants, by their attorneys, presented to the court a statement of accounts duly certified by the second auditor and second comptroller of the treasury department of plaintiff, showing that said defendant Hubbard G. Parker's accounts with the United States, as superintendent of Indian affairs for Nevada, had been settled and adjusted, and that the said defendant Parker was discharged from all claims of the United States, as superintendent of Indian affairs for Nevada or otherwise, and that said Parker was not indebted to the United States in any sum whatever, as superintendent of Indian affairs for Nevada or otherwise.

'Whereupon, in open court, on motion of defendants' attorneys, the district attorney, representing the United States, consenting thereto, the following judgment was duly made and entered, to-wit: 'Upon motion of Ellis & King, attorneys for defendants, and it appearing to the court that the subject-matter in this suit has been adjusted and setted by the proper parties in Washington, it is therefore ordered that this cause be, and the same is hereby, dismissed.'

'Defendants further aver that said judgment, so as aforesaid made and entered, is a bar to any and all claims of the plaintiff in this action against each and all of the said defendants, and that the said plaintiff is estopped thereby, and ought not to have or maintain this action.

'And, for further and separate answer, defendants aver that on the twenty-first day of June, A. D. 1872, the said defendant Hubbard G. Parker, as superintendent of Indian affairs for Nevada, made a full settlement with proper officers of the United States of all his accounts as superintendent of Indian affairs for Nevada, and his accounts were finally adjusted and settled by the second auditor and second comptroller of the treasury department of plaintiff, whereby he was fully discharged from all obligations and demands of the United States, as superintendent of Indian affairs for Nevada or otherwise.

'Defendants further aver that the pretended claim against these defendants for six thousand one hundred and eighty-four and 14-100 ($6,184.14) dollars is founded upon a pretended readjustment of the accounts of the said defendant Parker by the second auditor and second comptroller of the treasury department of plaintiff, made on the twenty-fifth day of June, A. D. 1884, and that such pretended readjustment was made without authority of law, that the said settlement and adjustment made on the twenty-first day of June, A. D. 1872, aforesaid, was final and conclusive, and a bar to the pretended claim for $6,184.14 herein, or any claim of the United States against these defendants, or either of them.'

To this answer the plaintiff demurred, on the ground that it did not state facts sufficient to constitute a bar to the cause of action set out in the complaint. This demurrer was overruled; and, the attorney for the plaintiff resting his case upon the demurrer, judgment was entered in favor of the defendants, to reverse which the United States have sued out and now prosecute this writ of error.

In the view which we take of the case, it is not necessary to consider the validity of the second defense set up in the answer. The points relied upon by the plaintiff in error, so far as the first defense is concerned, are (1) that the former judgment relied on as an estoppel does not appear to be for the same cause of action as that on which recovery is now sought; and (2) that the judgment is not a final judgment on the merits. The two actions are upon the same bond, but it is alleged that it does not sufficiently appear that the recovery sought in the two actions is upon the same breach. In the first action the amount alleged to be due was $15,108.62, the action having been brought November 27, 1871. On the trial the defendants presented to the court the defendants persented to the court a statement of accounts, duly certified by the second auditor and second comptroller of the treasury department, showing that the defendant Parker's accounts with the United States, as superintendent of Indian affairs for Nevada, had been settled and adjusted,...

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