U.S. Supreme Court
United States v. Patterson, 11 U.S. 7 Cranch 575 575 (1813)
United States v. Patterson
11 U.S. (7 Cranch) 575
A debtor of the United States who puts evidence of debts due to himself into the hands of a public officer of the United States to collect and apply the money, when received, to the credit of such debtor in account with the United States is not entitled to such credit until the money gets into the hands of a public officer of the United States entitled to receive it. Its being in the hands of an agent of a person who at the time when the claims were put into his hands for collection was a public officer of the United States, entitled to receive debts due to the United States, but whose office became extinct before the money was received by his agent, is not sufficient to entitle such debtor to a credit in account with the United States therefor.