Text this: Transcript of record, Court of Appeals, D.C., Apr. term, 1926; numbers 4503, J. Raymond McCarl, Comptroller General of U.S., Dwight F. Davis, Secretary of War, Kenzie W. Walker, Chief of Finance, U.S. Army, and Carl Halla, Finance Department, appellants vs. Arthur W. Pence, appellee; appeal from Supreme Court of D.C.