Sir: Pursuant to the order of the court, I transmit herewith a certified copy of the findings filed by the court in the foresaid cause, which case was referred to this court by the Committee on War Claims, House of Representatives,under the act of March 3, 1883,known as the Bowman Act

                                                                                                                                                           I am, very respectfully, yours,

                                                                                                                                                                                John Randolph

                                                                                                                                                           Assistant Clerk Court Of Claims.

Hon. Joseph G. Cannon,

Speaker of the House of Representatives.

---------------

(In the Court of Claims. Congressional, No 10821, Benjamin R. Waller v, The United States. )

STATEMENT OF CASE.

The claim in the above-entitled case was transmitted to the court by the Committee on War Claims of the House of Representatives on the 14th day of May,1902. The case was brought to a hearing on its merits on the 7th day of January, 1907

Messrs, Pennebaker & Jones appeared for the claimant and the Attorney General, by James A Tanner, esq., his assistant and under his direction, appeared for the defense and the protection of the interests of the United States.The claimaut in his petition makes substantially the following allegations:

1. That he is a citizen of the United States and resident in the county of Graves, in the State of Kentucky.

2. That he being the first sergeant of Company G, Twentieth Regiment of Kentucky Volunteer Infantry, was duly appointed or commissioned by the governor of the State of Kentucky as second lieutenant thereof on August 23, 1863, and that from and after said date he assumed and performed all the duties of his said grade until June 1864, when he was mustered as first lieutenant, said regiment was continuously below the minimum number prescribed by law and regulation and for this reason and no other, he was refused muster and recoguition in the grade of second lieutenant during said period.

3. That during said period he was allowed and paid only the pay and allowances of a first sergeant although he was in the continuous performance of the duties of second lieutenant.

Upon the reports furnished by the War and Treasury Departments and upon other evidence and upon briefs and arguments of counsel the court makes the following.

FINDING OF FACTS.

1. Benjamin R. Waller, the claimant in this case, is a citizen of the United States and resident in the county of Graves, in the State of Kentucky.

2. On August 23, 1863, the said Benjamin R. Waller was first lieutenant of Company G, Twentieth Regiment Kentucky Volunteer Infantry. On that date and untile he was mustered into the service--to wit, on June 28, 1865 --- the same was and continued to be below the minimum number prescribed by General Orders No.182 of the War Department of June 20, 1863, carrying into effect section 20 of the act of Congress approved March 3, 1863 (12Stat.L,p.734).

The second lieutenant of said Company G, Twentieth Regiment Kentucky Volunteer Infantry, being then and thereafter out of service in said grade, the duties of second lieutenant devolved upon this claimant, who then and thereafter assumed and performed all the duties of second lieutenant of said Company G, Twentieth Regiment Kentucky Volunteer Infantry, until June 28, 1864, when he was mustered into the service. The governor lieutenant Company G, Twentieth Regiment Kentucky Volunteer Infantry.

3. On the said August 28, 1863, the mustering officer then and thereafter refused to muster this claimant as second lieutenant of said Company G, Twentieth Regiment Kentucky Volunteer Infantry, solely because his command was below its minimum strength, as aforesaid, although he continued to perform the duties of second lieutenant until he was mustered into the service as aforesaid.

4. During the period aforesaid to wit, from August 23, 1863 to June 28, 1864, this claimant employed no servant.

5. During said period this claimant did not draw rations from the Government.

6. If the said Benjamin R. Waller should be deemed second lieutenant of Company G, Twentieth Regiment Kentucky Volunteer Infantry, and entitled to the pay of that grade, the difference between his pay and allowances as a first sergeant, which he has received and that of a second lieutenant, to which he would have been entitled had he been mustered for the period from August 23, 1863, to June 28, 1864, would amount to $524.77, with no deduction on account of income tax, as reported by the Auditor for the War Department.

7. Income tax, if to be deducted, would amount to $9.64, leaving a balance of five hundred and fifteen dollars and thirteen cents ($515.13).

                                                                                                                                                            The Court.

Filed January 7, 1907                                                                                                                                                                  

A true copy of the findings of facts as filed by the court.

Test this 9th day of January, 1907.

(Seal)

John Randolph

Assistant Clerk Court of Claims.

O