On the twenty-ninth of July, 1882, an act of congress was passed, (22 St. 723, c. 359,) providing 'that the secretary of the treasury be, and he is hereby, authorized and directed to remit, refund, and pay back, out of any moneys in the treasury not otherwise appropriated, to the following named citizens of Tennessee, or the legal representatives of such as are deceased, the amount of taxes assessed upon and collected from the said named persons contrary to the provisions of the regulations issued by the secretary of the treasury, under date of June twenty-first, eighteen hundred and sixty-five, and published in special circular number sixteen, from the internal revenue office, of that date, said refunding having been recommended by the secretary of the treasury, under date of of June nineteenth, eighteen hundred and seventy-three; that is to say, to'-followed by the names of 81 persons, and the specification of a sum of money opposite each name, and, among them, this: 'to Edward L. Jordan, two thousand two hundred and ninety dollars; * * * all of Rutherford county, Tennessee; * * * said persons, and each of them, having filed their claims in the office of the commissioner of internal revenue prior to the sixth of June, eighteen hundred and severty-three.' Afterwards, and on the sixth of September, 1882, the acting commissioner of internal revenue transmitted to the secretary of the treasury, for his action, the claim of Edward L. Jordan, to be paid $2,290, under the act. On that letter, under date of September 11, 1882, the acting secretary of the treasury indorsed an order directing that Jordan be paid that sum. He was paid one-half of it, $1,145, on November 2, 1882, but payment of anything more was refused. On the first of December, 1882, he brought suit against the United States, in the court of claims, to recover the remaining $1,145. On December 7, 1882, the secretary of the treasury indorsed on the order of September 11, 1882, the following: 'The foregoing order of September 11, 1882, is construed to mean only that such sums shall be refunded or paid as were collected from the persons within named contrary to the provisions of the regulations issued by the secretary of the treasury under date of June 21, 1865, mentioned in said act, and effect is to be given to said order accordingly.' The court of claims gave judgment for the claimant for $1,145, (19 Ct. Cl. 108,) and the United States have appealed.