The United States appeals from a judgment against it for the contract price of paper purchased for use in the public printing office in the Philippine Islands. We summarize from the findings the status of the Philippine Islands at the time of the contract, stating besides the facts concerning the organization in the War Department of what is now known as the Bureau of Insular Affairs.

After the occupation of Manila, up to September 1, 1900, a military government prevailed. From September 1, 1900, to July, 1901, authority of a legislative nature was vested in the Philippine commission, under and subject to rules and regulations to be prescribed by the Secretary of War. From July 4, 1901, the executive authority as to civil affairs was transferred to the president of the Philippine commission under the title of civil governor, his authority being exercised under instructions from the President, subject to the direction and control of the Secretary of War. The Secretary of War organized the Division of Insular Affairs, which was given general charge of departmental business concerning the Philippine Islands. The organization of the division was confirmed and ratified by Congress on July 1, 1902 (32 Stat. at L. 712, chap. 1369, U.S.C.omp. Stat. Supp. 1907, p. 23), and after that act the division became known as the Bureau of Insular Affairs of the War Department. The facts concerning the contract in controversy are these:

United States v. R. P. Andrews & Company/Opinion of the Court

In May, 1901, the president of the Philippine commission telegraphed the Secretary of War, stating the necessity for a government printing office at Minlia, asking concerning the qualifications of a particular individual suggested for superintendent, and recommending the immediate purchase and shipment of an outfit for the proposed printing office. The finding expressly state, or by clear implication establish, the following:

United States v. R. P. Andrews & Company/Opinion of the Court

In response to said cablegram, the Secretary of War directed the Insular Bureau of the War Department to purchase and forward to Manila the necessary machinery, equipment, and supplies for the establishment and operation of such printing office, and also to secure the services of a competent force of operators therefor; which duty was performed by said division.

United States v. R. P. Andrews & Company/Opinion of the Court

On and prior to August 17, 1901, claimant was furnishing and supplying defendants divers papers and stationery, under contract, for use in various of its departments; and, thereupon, the Chief of the Division of Insular Affairs solicited claimant to furnish and supply, for use in said Philippine public printing office, being established at Manila, Philippine Islands, certain papers of described kinds, as follows: (Circular D.)

War Department, Office of the Secretary,

Division of Insular Affairs,

Washington, D. C., August 17, 1901.

R. P. Andrews & co.,

627 Louisiana avenue, Washington, D. C.

Gentlemen:--

Under instructions from the Chief of Division of Insular Affairs I write you as follows:

Will you furnish, for the use of the Philippine public printing office, Manila, P. I., articles called for in the inclosures 1 and 2, f. o. b. Manila, at the price at which the same is now furnished to the government printing office, Washington, D. C., plus freight from New York; payment to be made from Philippine funds on invoice verification at Manila, P. I.

Inspection at Insular Division, where samples are to be sent.

When can supplies be shipped from port of departure _?

Bills for supplies to be submitted, in duplicate, to the Chief of Division of Insular Affairs, for verification of prices at government printing office rates.

Copies of bills of lading from New York to be submitted, in duplicate, to Chief of Division of Insular Affairs for verification.

Very respectfully,

In reply claimant, on August 28, 1901, submitted a proposal as follows:

Washington, D. C., August 28, 1901.

Chief of Division of Insular Affairs,

War Department, City.