United States v. Bank of America Nat. Trust & Savings Ass'n

The plaintiff, the United States of America, has brought an action against the Bank of America National Trust and Savings Association to recover the sum of $618.98, representing the proceeds of a check drawn on the Treasurer of the United States and collected by the defendant Bank from the Treasurer, together with interest. In a companion case the United States of America, as plaintiff, has brought an action against the Anglo California National Bank to recover the sum of $4,068.46, representing the proceeds of three checks drawn on the Treasurer of the United States which were collected by that defendant from the Treasurer, together with interest. The two cases were submitted to the Court upon stipulations of facts which, briefly, are as follows.

The United States employed one Harry S. Howlett as an accountant in the Sacramento office of the Department of Agriculture. His duty was to audit, certify and approve for payment claims for indemnity made by owners of cattle condemned and slaughtered under the tuberculosis eradication program. Treasury checks were issued by the Disbursing Officer in San Francisco for the claims so approved. In violation of the prescribed procedure, a…