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Books of- special value and- gift books, when the give* wishes it, are not Mlowed to circulate. • . • ~ Readers are asked to report all cases of books marked orTHuti- lated. i Do not deface books by marks and writing. ~^ Cornell University Library The original of tiiis book is in tine Cornell University Library. There are no known copyright restrictions in the United States on the use of the text. http://www.archive.org/details/cu31924030224962 o6 ''■■'/' . ^ ,f^ — A THE ACCOUNTING SYSTEM OF THE UNITED STATES FROM 1789 TO 1910 PREPARED UNDER THE DIRECTION OF THE CHAIRMAN OP THE COMMITTEE ON AUDITING, TREASURY DEPARTMENT WASHINGTON GOVERNMENT PRINTING OFFICE 1911 THE ACCOUNTING SYSTEM OF THE UNITED STATES FROM 1789 TO 1910 PREPARED UNDER THE DIRECTION OF THE CHAIRMAN OF THE COMMITTEE ON AUDITING, (Jl^^— TREASURY DEPARTMENT {})». w WASHINGTON GOVERNMENT PRINTING OFFICE 1911 I/. Treasury Dbpartment. Document No. 260S. TABLE OF OONTEl^TS. ■Page. Order of chairman of committee 6 Report on auditing offices 7 Outline of system 22 Constitutional provision 27 Laws pertaining to auditing offices 27 Index to laws 108 3 Teeastiry Department, Committee on Auditing, WasUngton, D. C, February 21, 1910. Mr. Fabee Stevenson, Law Clerk's Office, Auditor Post Office Department. Sie: You are requested to prepare, for the committee appointed to investigate the Auditors' Offices, a report showing the jurisdiction of the Auditors and Comptrollers of the Treasury Department. In the report trace the duties of the Auditors and Comptrollers from 1789 to date. In connection with the report prepare a compilation of the laws pertaining to the duties of the officers named. KespectfuUy, M. 0. Chance, Chairman, Treasury Department, Office op Aitditor for Post Office Department, Washington, D. C, April 25, 1910. Mr. M. O. Chance, Chairman Committee on Auditing, Treasury Department. Sir: In compliance with your direction of February 21 last, I sub- mit the following report: Two of the principal duties assigned by law to the Treasury Depart- ment are, first, to secure safe custody and legal disbursement of the money of the United States, and, second, to secure accurate account- ability and full public statement of the receipts and expenses of the Government. There is a field for an authoritative work on the Government's accounting system in its entirety. The subject may not be interest- ing to the lay reader,'but its importance to the service will be con- ceded. The finances of the United States have been written up repeatedly; but the investigator finds too often that the data per- taining to the auditing of the Government's accounts is an incidental feature in a great number of reports and miscellaneous treatises. The accounting system of the Treasury Department, designed to concentrate all accounting agencies in th^t department, was created by Alexander Hamilton, the first Secretary of the Treasury. Comp- troller Bowler said it was originally planned that no demand for the payment oi money by the United States should be paid until a claim or an account had been certified by the accounting officers. But a practice grew up in the early history of the Government, without express authority of law, of employing agents to disburse appropria- tions. Subsequently disbursing officers were authorized by statute and in 1853 were provided for the several departments. In the original organization of that department, by the act of September 2, 1789, provision was made by the First Congress for a Secretary of the Treasury, an assistant to the Secretary, a Comp- troller, an Auditor, a Treasurer, and a Register. The last four were accounting ojfficers. In the common acceptation of the term, how- ever, the Comptrollers and Auditors are essentially the accounting officers and are so taken in this report. It was the duty of the Auditor created by the act of 1789 to receive all public accounts and, after examination, to certify the balances and transmit the accounts, with vouchers and certificates, to the Comptroller for his decision thereon. The claimant was given the 7 8 AOOOUNTIlirG SYSTEM OF THE UNITED STATES. right of appeal from the Auditor's decision to the Comptroller at any time within six months, which afiForded an opportunity to present additional evidence which might assist the Comptroller in reaching a conclusion. It was the duty of the Comptroller to superintend the adjustment and preservation of all public accounts; to examine all accounts settled by the Auditor, and certify balances arising thereon to the Register; to countersign all warrants drawn by the Secretary of the Treasury, which were warranted by law; to report to the SecretaJjf the official forms of all papers to be issued in the different offices for collecting the public revenue, and the manner and form of keeping and stating the accounts of the several persons employed therein; to pro- vide for the regular and punctual payment of aU moneys which may .be collected and to direct ;proceedings for all delinquencies of officeis of the revenue and for debts due the United States. There were certain administrative duties assigned to that officer. The Secretary, of the Treasury, xmder the authority of the act of May 8, 1792, directed that the Comptroller should superintend the collection of customs. By law the Comptroller passed upon the sufficiency of official bonds. It was the duty of the Register to receive the adjusted accounts from the Comptroller and keep accounts of receipts and disburse- iments. The Treasurer received and kept the moneys of the United States and disbursed the same on Warrants drawn by the Secretary of the Treasury, countersigned by the Comptroller and recorded by the Register. There are many interesting side issues in the laws, such as duties in connection with the recovery of debts, authentication of official papers, etc., but they are passed over as foreign to the purpose of this review. It was the aim of the act of 1789, in .part, to have all pubUc accounts settled first and last at the Treasury Department. It was not long, however, before innovations were attempted, the object being, undoubtedly, to reduce the Auditor's work and to provide for a more accurate and expeditious settlement of those accounts. In 1792 an accountant was provided for the War Department. He settled the accounts of the Army, subsistence of officers, bounties to soldiers, and the contingent expenses of the War Department. Twenty-four years later an additional accountant was created to adjust the accounts of the War Department existing at the close of -the war with Great Britain. An accountant for the Navy Department was appropriated for in 1798. This official settled accounts for moneys advanced and for stores and supphes issued or distributed by the Secretary of the Navy. ACCOUNTING SYSTEM OP THE X7NITED STATES. 9 The accountants were required by law to submit their settlements for the inspection and revision of the Comptroller of the Treasury. From 1789 to the establishment of the Office of the Auditor for the Post Office Department the Postmaster General obtained accounts from the postmasters (deputies as they were then caUed) and ren- dered his accounts for receipts and expenditures of the postal service, quarterly, to the Treasury Department for filial audit. The accounts of the Post Office Department, War Department, and Navy Department therefore received a double audit, first in the executive departments and second in the accounting offices — the forerunner of the present system of administrative examination of accounts prior to final audit. In 1812 a General Land Office was established. The law provided that the commissioner of that office should audit and settle all public accounts relative to the pubhc lands and certify balances thereon and transmit the accounts and vouchers and certificates to the Comp- troller of the Treasury, who was required to examine the accounts and make his decision thereon. Under the act of April 9, 1816, Congress created a commissioner to pass upon claims for property lost, captured, or destroyed in the military service of the United States. The commissioner was subject to such rules and regulations as the President of the United States might prescribe. In 1818 those duties were transferred to the Third Auditor, who, for a time, settled the accounts on a "single-settlement" basis ; that is, his action was not subject to review by the Comptroller or any other officer. In 1842 appeals from the Auditor's decisions to the Second Comptroller were authorized. On March 3, 1817, Congress passed an act to provide for the prompt settlement of public accounts and authorized the employment of fotir additional Auditors and one Comptroller. The Comptroller mentioned in the act of 1789 became the First Comptroller, and the Auditor the First Auditor. The accountant for the War Department gave way to the Second Auditor; the addi- tional accountant to the Third Auditor, and the accountant for the Navy Department to the Fourth Auditor. The Fifth Auditor was established to adjust certain accounts hereinafter mentioned. While the act of 1789 did not contemplate the administrative examination of accounts, yet a system somewhat similar was main- tain3d in the Post Office Department and was subsequently intro- duced into the War and Navy Departments, as shown. The act of 1817 dispensed with such examinations, and it was not until 1862 that they were sanctioned by law. The celebrated provision of law in force to-day, that all claims and demands by or against the United States and all accounts in which the United States are interested, either as debtors or creditors. 10 ACCOUNTING SYSTEM OP THE UNITED STATES. shall l)i> adjusted in the Department of the Treasury, will be found in the act of 1817. The following is a brief description of the duties of the Comptrollers and Auditors under the legislation of 1817: First Compteollbr. — To examine all accounts settled by the First and Fifth Audi- tors, and certify the balances arising thereon to the register; to countersign all warrants drawn by the Secretary of the Treasury, which were warranted by law; to report to the Secretary the official forms to be used in the different offices for collecting the public revenue, and the manner and form of keeping and stating the accounts of the several persons employed therein; to superintend the preservation of the public accounts sub- ject to his revision, and provide for the regular payment of all moneys which may be collected. He also performed the administrative duties above set forth. Second Comptkoller. — To examine all accounts settled by the Second, Third, and Fourth Auditors, and certify by the balances arising thereon to the Secretary of the department in which the expenditures were incurred; to countersign all war- rants drawn by the Secretaries of the War and Navy Departments, which were war- ranted by law; to report to the said Secretaries the official forms to be used in the dif- ferent offices for disbursing the public money in those departments, and the manner and form of keeping and stating the accounts of the persons employed therein, and to superintend the preservation of the public accounts subject to his revision. First Auditor. ^To receive all accounts accruing in the Treasury Department, and, after examination to certify the balances and transmit the accounts, with the vouchers and certificates to the First Comptroller for his decision thereon. In addition to said statutory assignment the First Auditor settled the accounts for salaries and expenses of all departments, except as otherwise provided. Second Auditor.— To receive all accounts relative to the pay and clothing of the Army, the subsistence of officers, bounties, and premiums, military and hospital stores, and the contingent expenses of the War Department, and certify the balances and transmit the accounts, with the vouchers and certificates to the Second Comptroller for his decision thereon. Later the accounts of Indian Affairs were transferred from the Fifth to the Second Auditor. In those cases the Second Auditor reported direct to Congress, annually, the application of the appro- priations made for Indian Affairs. The Second Auditor was charged, by order dated May 28, 1816, of the Secretary of War,^with the settlement of half-pay pensions and other claims of deceased officers and soldiers. Third Auditor. — To receive and examine all accounts relative to the subsistence of the Army, the quartermaster's department, and generally all accounts of the War Department other than those provided for, and certify the balances and transmit the accounts, with vouchers and certificates to the Second Comptroller for his decision thereon. , It was within the discrcition of the President to assign to the Second or Third Auditor the settlement of the accounts in charge of the additional accountant for the War Department prior to 1817. ACCOUNTING SYSTEM OF THE UNITED STATES. 11 Claims for pensions irnder the act of April 6, 1838, and claims of States and Territories for military services were settled by this officer. In 1818 claims for property lost, captured, or destroyed in the military services were transferred to the Third Auditor, as heretofore stated. Fourth Auditor. — To receive and examine all accounts accruing in the Navy Department, or relative thereto, and certify the balances and transmit the accounts, with vouchers and certificates, to the Second Comptroller for his decision thereon. Accounts for arrearages of pensions, under act of March 3, 1837, and for pensions of invalid officers of the Navy, act of August 16, 1841, were stated by the Fourth Auditor and certified to the Comp- troller. FiPTH Auditor. — To receive and examine all accounts accruing in or relating to the Department of State, the General Post Office, and those arising out of Indian Affairs, and certify the balances and transmit the accounts, with the vouchers and certificates, to the First Comptroller for his decision thereon. The jurisdiction of the Fifth Auditor was materially reduced by the acts of February 24, 1819, and July 2, 1836. The former trans- ferred the accounts relating to Indian Affairs to the Second Auditor, and the latter created the office of the Sixth Auditor to settle the accounts of the Post Office Department. In lieu thereof the Secretary of the Treasury assigned to the Fifth Auditor the administrative work of superintending the Lighthouse Estabhshment. In a work entitled the "United States Fiscal Department" it is said that the Fifth Auditor's Office as an auditor's office was nearly extinct in practice, but as superintendent of light- houses it was recognized and established by a proviso in the act of 1845 which directed that this Auditor should continue to super- intend the several matters connected with the lighthouses. It is said further: In regard, then, to the superintendence of the Lighthouse Establishment, which seema now to be the mainstay of the Fifth Auditor's Office, it is certainly not an auditorship, no more than it was a commissionership of revenue, when it was assigned as an additional duty to the Commissioner of the Revenue, formerly * * * the office of Commissioner of Revenue was created by the act of 8th May, 1792, was abolished by the act of 6th April, 1802, was reestablished by the act of 24th July, 1813, and was again abolished by the act of the 23d December, 1817 — thus vacillating with the enactment and repeal of internal duties and direct taxes, for the superin- tendence of the collection of which the office was established; and for the want of some convenient disposition of the superintendence of the Lighthouse Establishment, Congress authorized the Secretary of the Treasury to assign to the said commissioner such other duties as he might deem proper; and he accordingly assigned to him "the care and supervision of the Lighthouse Establishments." But, when the office of Commissioner of the Revenue was finally abolished, on account of the repeal of both those branches of the internal revenue (direct taxes and internal duties), the superin- tendence of which in fact constituted the real character and denomination of the office, the supervision of the Lighthouse Establishments was assigned to the Fifth Auditor two years thereafter by the Secretary of the Treasury, say on the 1st of January, 1820. How, it may be asked, did the assignment to the Fifth Auditor's Office of a 12 ACCOUNTING SYSTEM OF THE UNITED STATES. merely contingent or additional duty, which indeed had been superadded to the duties of the comnussioner of internal revenue duties and direct taxes, with which it had not the remotest connection or aflSnity, confer on the Fifth Auditor's Office the additional incongruous title of "Acting Commissioner of the Revenue," though in fact he has nothing to do with the collection of the balances outstanding of the old internal revenue? Yet such is the light in which that assignment of lighthouse affairs is viewed by the Auditor, who accordingly adopts the additional title of "Acting Commissioner of the Revenue " in his printed list of lighthouses of the United States. Wherefore, it would appear that the officer enjoys three titles, viz, "Fifth Auditor," "Acting Commissioner of the Revenue," and "Superintendent of Lighthouses," etc., the two latter emanating from one and the same function. There might elso be included in this enumeration of titles that of "Agent (or law officer) of the Treasury," for the prosecution of claims in behalf of the United States, which office was transferred from the First Comptroller to the Fifth Auditor by direction of the President in July, 1820, shortly after it was created, and which the Auditor exercised imtil the act of 30th May, 1830, created the office of Solicitor of the Treasury, to whom the duties exercised by the agent of the Treasury were then transferred by said act. So far as the Treasury accounting system is concerned, the act of 1825 simply directed that the Postmaster-General "shall once in three months render to the Secretary of the Treasury a quarterly account of all receipts and expenditures in the said department, to be adjusted and settled as other public accounts." A process of adjusting the Postmaster General's accounts was established in the Post Office Department under section 31 of the act. The Sixth Auditor of the Treasury was created by the act approved July 2, 1836. Its origin is thus sketched by a former Auditor: Prior to that year (1836) the Postmaster General had unlimited jurisdiction over all financial as well as administrative functions of his department. The revenues had, as a rule, exceeded the expenditures, and cash balances were deposited at irregular intervals in the United States Treasury. So many complications ensued from this sys- tem that an investigation was instituted by the Senate Committee on Post Offices and Post Roads. The chairman of this committee. Senator Ewing, submitted a report ascribing the derangement of affairs in the department "to the uncontrolled discretion exercised by its officers over its contracts and funds." President Andrew Jackson, in his annual message of 1834, adopted the suggestion of the committee and recom- mended that the Post Office Department be so reorganized that the final adjustment of accounts and disbursements be confined to officers appointed by the President and affiliated with the Treasury Department, so as to be entirely independent of the department whose transactions they were called upon to consider. The Senate com- mittee, after further investigation, made a final report January 27, 1835. This report vividly portrayed the abuse which had grown up under the current system and urgently recommended such change in the organization of the depaTtment as would place the collection and disbursement of its funds under the control of officers entirely independent of each other. Hon. Amos Kendall, who had meantime become Post- master General, in his annual report of December 4, 1835, strongly lU'ged the pro- posed reorganization. He expressed his beliof in tlio soundness of tlie principle that public officers who have an agency in origiivatiiig accounts should have none in their settlement. He dcHired that the system of his office should conform to that already existing in the War and Navy Departments, which were organized upon that principle. He said: "The most important improvement required is to separate the settlement of accounts entirely from the Post Office Department and vest it in an Auditor appointed by the President with the advice and consent of the Senate." In pursuance of the ACCOUNTING SYSTEM OF THE UNITED STATES. 13 foregoing recommendations the act of July 2, 1836, entitled "An act to change the organization of the Post Office Department and to provide more effectually for the settlement of the accounts thereof, ' ' was passed . That act provided a separate Auditor for that department, who was authorized to settle all accounts accruing therein, subject to an appeal by either the Postmaster General or the claimant to the First Comptroller, whose decision was to be final. Notwithstanding the said authority all accounts accruing in the Post Office Department were not settled by the Sixth Auditor. The accounts for salaries and incidental expenses were settled by the Fifth Auditor. The Sixth Auditor's Office has also enjoyed a plethora of titles. It has been known as the Sixth Auditor's Office, the Office of the Auditor of the Treasury for the Post Office Department, and the Office of the Auditor for the Post Office Department. The duties of the Sixth Auditor are thus defined by the statutes mentioned : To receive all accounts arising in the said department or relative thereto, to audit and settle the same and certify their balances to the Postmaster General, provided that if either the Postmaster General or any person whose account shall be settled be dissatisfied therewith he may within 12 months appeal to the First Comptroller of the Treasury, whose decision shall be final and conclusive. The said Auditor shall report to the Postmaster General when required the official forms of papers to be used by postmasters and other officers or agents of the department concerned in its receipts and payments and the manner and form of keeping and stating its accounts. He shall keep and preserve all accounts with the vouchers after settlement. He shall promptly report to the Postmaster General all delinquencies of postmasters in paying over the proceeds of their offices. He shall close the accounts of the department quarterly and transmit to the Secretary of the Treasury quarterly statements of its receipts and expenditures. He shall register, charge, and countersign all warrants upon the Treasury for receipts and payments issued by the Postmaster General when warranted by law. He shall perform such other duties in relation to the financial concerns of the department as shall be assigned to him by the Secretary of the Treasury, and shall make to them, respectively, such reports as either of them may require respecting the same. To the said Auditor was also assigned by law the performance of certain duties, such as authentication of papers, collection of debts, etc., which had been a part of the Postmaster General's work. There was a marked difference between the first five auditors and the Sixth Auditor. The Auditors created by the act of 1817 received and examined their respective accounts, certffied the balances, and transmitted the accounts, vouchers, and certificates to either the First or the Second Comptroller. The Sixth Auditor was constituted along different lines. He received and examined the accounts of the Post Office Department, certified the balances to the Postmaster General, and preserved the accounts and vouchers after settlement. The First Comptroller's jurisdiction over the accounts of the postal service was appellate only. If dissatisfied with the Auditor's action, the Postmaster General or 14 ACCOUNTING SYSTEM OF THE UNITED STATES. tlie claimant had the right of appeal to the said Comptroller at any time within a year. The Sixth Auditor, it has been said officially, w as both an Auditor and a Comptroller. It was decided that he was an officer of the Treasury Department and independent of the Post Office Department, but in an opinion of the Attorney General, ren- dered in 1855, it was held that the Sixth Auditor was an officer of both the Treasury and Post Office Departments, having privity of official relation with both. The arrangement of the accounting branch of the Treasury Depart- ment, in 1837, may be summarized thus: The First Comptroller was not only an accounting officer, examining the settlements of the First and Fifth Auditors and the Commissioner of the General Land Office, but he superintended the customs. The Second Comptroller was engaged upon duties appertaining to an accounting officer, examining settlements made by the Second, Third, and Fourth Auditors. The Commissioner of the Land Office managed the public lands and adjusted the accounts of the receivers of public moneys who sold the lands. The Fifth Auditor, besides adjusting the accounts mentioned, superintended the Lighthouse Establishment. The Fourth and Sixth Auditors were exclusively confined to the naval and postal departments. The Second and Third Auditors adjusted the accounts of the War Department. The First Auditor divided the Treasury accounts with the Commis- sioner of the Land Office and the Fifth Auditor, while the latter audited the accounts of the State Department. This system was defective in that it required the First Comptroller and Fifth Auditor to perform administrative work. The defect was remedied in 1849 and 1852 by creating the office of the Commissioner of Customs and the Lighthouse Board. The Commissioner of Customs was the "Third Comptroller" in the matter of accounts relating to customs. A committee of retrenchment, appointed by Congress in 1842, was much impressed with the prompt settlements made by the Six;th Auditor. In its report the committee said that one auditor could adjust all claims of a department and that such arrangement was desirable because of the facility and method that would follow in the transaction of business. Fifty-two years later the suggestion was put into actual practice. The only important change to be noted between 1849-1852 and the act of July 31, 1894, is the introduction of administrative exam- ination of public accounts. It is said by one authority that such examinations of accounts were gradually practiced by the depart- ACCOUNTING SYSTEM OF THE UNITED STATES. 15 ments until they finally crystalized in the act of 1862 as amended in 1867. Those examinations are now required by the act of 1894. The duties of the Auditors and Comptrollers were added to by congressional authority and by the natural growth of the United States. It would be interesting to take up each additional duty, to analyze it and to place it in its particular niche, but in an endeavor to ascertain present conditions such historical researches must be left for a more convenient season. The Court of Claims, in 1877 (13 C. of CI. Rep., 299), outlined the auditing system in the following manner : The principal officers to whom this great responsibility is committed by law are called "accounting officers," consisting of six auditors * * • * ^ each acting sepa- rately upon different classes of accounts, and the Commissioner of the General Land Office, who is also an auditor of all public accounts relative to the public lands * * *; two Comptrollers * * *^ each also acting separately in like manner; and a Commissioner of Customs, whose duties were transferred from the First Comptroller, and who, under another name, is a comptroller in matter of accounts relating to cus- toms * * *. There are also other officers through whom accounts must pass for different purposes, in the Treasury Department and elsewhere, before payment is made, whose duties in connection therewith we shall refer to as we note in detail the course of business in settling accounts from the time a demand is brought to the Treasury Department until final payment thereof. Accounts accruing in the War Department, relating to the pay and clothing of the Army, the subsistence of the officers, bounties and premiums, military, and hospital stores, ordnance, recruiting, medical, Freedmen's Bureau, Soldiers' Home, and for contingent expenses, are received and examined by the Second Auditor. Those relating to the subsistence of the Army and the Quartermaster's Department, ei^i- neers, river and harbor surveys and improvements, compensation for losses of horses and equipments of officers and enlisted men in the military service, for the losses of horses and equipments or of steamboats and all other means of transportation, in the service of the United States by contract or impressment, and generally all accounts of the War Department other than those provided for, are received and examined by the Third Auditor * * *. When examined, the Auditor certifies in each case the balance, and transmits the account, with the vouchers and certificate, to the Second Comptroller for his decision thereon * * *. The Second Comptroller examines the same and certifies the balance arising thereon, and his certificate is returned, with the vouchers, to the Auditor, who transmits the certificate to the Secretary of War, in whose department the expenditm-es have been incurred, for a requisition thereon * * *. The Secretary of War, upon this certificate, draws a requisition on the Secretary of the Treasury, requesting him to cause a warrant for the amount specified to issue in favor of the claimant, to be charged to the appropriation to which specific reference is made * * * . The requisition, signed by the Secretary of War, is forwarded by him to the Second Comptroller, who countersigns the same * * *, and sends it to the Auditor by whom the account was first audited. The certificate is returned to the Auditor, who files the same with the vouchers in hifl office, records the requisition, certifies to it, and sends it to the Secretary of the Treasury. * * * A warrant is then drawn in the warrant division of the Secretary's office and charged to the proper appropriation. The warrant is addressed to the Treasurer of the United 16 ACCOUNTING SYSTEM OF THE UNITED STATES. States, directing him to pay to the person named the amount specified, to be charged to the appropriation named in the margin. * » » This is examined by one of the Assistant Secretaries * * * and is signed either by the Secretary, or, in certain cases by special appoiatment of the Secretary, by one of the assistants. • * » It then goes to the First Comptroller, who countersigns the same; it being his duty "to countersign all warrants drawn by the Secretary of the Treasury which shall be warranted by law." * * * It is next sent to the Register, who, after recording and certifying to the same, transmits it to the Treasurer. The Treasurer thereupon draws a draft, payable to the Treasurer in Waflhington, or elsewhere by an assistant treasurer or designated depositary, to the order of the person named in the warrant, signs the same, transmits it to the Register for record and certification by him, and on its return delivers it to the party to whom it is made payable, or his attorneys, or to whomever he may order, unless the Secretary of the Treasury, by a memorandum on the warrant, otherwise directa. The Treasurer relies wholly upon the warrant as it reaches him under the signature of the Secretary or an Assistant Secretary of the Treasury, and he strictly follows its directions as his authority and justification. Then, and not until then, is the settlement consummated and payment author- ized. * * * Accounts of the Navy Department are settled in the same manner, except that they go to the Foiirth Auditor * * * and the requisition is drawn by the Secretary of the Navy. So are the accounts relating to Indian affairs and to agents of lead and other mines, except that they go to the Second Auditor, and accounts relating to pensions of the Army, which go to the Third Auditor, and those relating to pensions of the Navy, which go to the Fourth Auditor, * * * and all require requisitions from the Secretary of the Interior instead of other heads of departments^ • « » but they are passed upon by the Second Comptroller, and in all other respects are subject to the same departmental processes as stated with reference to claims on the War Department. As to the settlement of the accounts of other departments, there is some variation in the course of business from that which we have stated. ' The First Auditor receives and examines all accounts accruing in the Treasury Department; accounts of salaries in the Patent OflSce; of judges, marshals, clerks, and other officers of courts; of the officer in charge of the public buildings and groimds in the District of Columbia; of the Congressional Printer; of expenditures for the Department of Agriculture; for public buildings and for prisoners convicted by United States courts, and certifies the balances and transmits the same with the vouchers, those relating to the customs to the Commissioner of Customs, and all others to the First Comptroller. * * * The Fifth Auditor receives and examines all accounts relative to the State Department, all accounts of the Commissioner of Internal Revenue, and those relating to the contingent expenses of the Patent Office and the Post Office. Department, and accounts of the census, and certifies the balances to the First Comptroller. * * * The Commissioner of the General Land Office also certifies the balances found by him, as an auditor, to the First Comptroller. * * * The Commissioner of Customs examines the accounts thus transmitted to him, and certifies tho balances arising thereon to the Register, and there his duty ends. The First Comptroller in like manner certifies the balances arising on the accounts thus transmitted to him directly to the Register, * * * by whom the accounts, vouchers, and certificates are filed and preserved *■ * « and a copy of the cer- tificate in each case sent to the Secretary of the department in which the expendi- ture has been incurred (except when it is the Treasury Department), who indorses thereon a request to the Secretary of the Treasury to "please cause a warrant to be issued in accordance with the certified copy of settlement," and forwards the same ACCOUNTING SYSTEM OF THE UNITED STATES. 17 to the Secretary of the Treasury, in the warrant division of whose oflSce it is then filed as a basis for drawing a warrant. When the expenditure has been incurred in the Treasury Department, the Register transmits to the Secretary of the Treasury copies of the certificates of balances adjusted * * * and they are sent to the warrant division, and warrants issue, and other proceedings are had precisely as in accounts which pass the Second Comptroller, as before explained. There are kept in the warrant division of the oflice of the Secretary of the Treasury and in the offices of the Register and First Comptroller separate appropriation accounts, in which are credited the amounts appropriated by Congress to each specific object, the Secretary issuing appropriation warrants to the Register and Comptroller therefor. These accounts, in each of those three offices, are charged with all warrants from time to time drawn against them respectively. * * * And the Second, Third, and Fourth Auditors, performing the duties of register for the War, Navy, and the Interior Departments, in whole or in part, also keep like appropriation accounts for those departments. * * * Thus the different officers of the Treasury Department have checks upon each other in the drawing of money from the public funds. The Post Office Department accounts are kept, audited, controlled, and paid in an anomalous manner, as compared with all other Government accounts. All the reve- nues deposited in the Treasury on account of that department stand to the credit of the Treasurer of the United States for the service of the Post Office Department, and there is no comptroller of accounts as a separate officer. * * * Accounts are exam- ined by the Sixth Auditor, who performs not only the duties ordinarily belonging to an auditor, but also those of a register and a comptroller. * * * When he certifies a balance due, a warrant therefor is drawn on the Treasurer for the amount, signed by the Postmaster General and countersigned by the Sixth Auditor. It is then trans- mitted to the Treasurer, who records the same, directs, by an order on the face thereof, its payment out of the Treasury, and returns to the Postmaster General. This is not only a warrant, but is a draft also, payable to the order of the creditor, and is delivered to him for collection, and upon that warrant and draft payment is made, the funds of that department not being subject to the warrant of the Secretary of the Treasury, as are other public moneys in the Treasury. * * * If the Postmaster General, or any person whose account has been settled by the Sixth Auditor, is dissatisfied with the settlement, he may, within 12 months, appeal to the First Comptroller, whose decision shall be conclusive. * * * Such is the method of the final settlement of all accounts in the Treasury, omitting much detail which occurs in carrying on the general course of business. The Joint Commission of Congress, appointed in 1893 to inquire into and examine the laws organizing the executive departments and to report whether greater efficiency and economy could be secured, said: From the origiual status, with one auditor and one comptroller, the system had developed into a system of five auditors, actiug under three independent comptrollers, one great department bureau (the General Land Office) settling its own accounts directly with a comptroller without the intervention of an auditor; and a Sixth Auditor who acted independently of a comptroller, except upon appeal. * * * The delays resulting from a triplicate system of examination were so great that the auditors became practically "dead letters" in the administration of the accounting branch, and the Government was of necessity compelled to rely largely upon the administrative departments to exercise oversight and secure a proper expenditure of the public money. 75554—11 2 18 AOOOUNTING SYSTIIM OP THE UNITED STATES. The commission's investigation and report culminated in the pres- ent system of accounting, consisting of one Comptroller and six Auditors, the name of each auditor indicating the class of accounts under his jurisdiction. In contemplation of law the Auditors receive claims and accoiinj^a through the administrative officers. The latter approve or disap- prove in whole or in part and add evidence or conoment thereon for the information of the Auditors. The Auditors receive and examine the accounts and vouchers and certify their findings, which certificates are final and conclusive on the executive departments, subject, however, to appe§.ls to the Comptroller of the Treasury by the claimant, the heads of the depart- ments or other establishments not under a department, and subject further to the power of the Secretary of the Treasury to direct a reexamination of the accounts. Says one authority: The Auditor audits the account. It then passes from the hands of the bookkeeping division to the Secretary of the Treasury, and through the Comptroller's Office to the Treasurer, and then comes back to the Auditor with the amount and date of payment noted. In the main, the procedure is comparable to the procedure of the judicial branch of the Government. The Auditors acting as courts of general jurisdiction pass judgments upon the accounts and claims before them. The Comptroller is the court of appeals to which the Auditors' decisions may be carried at any time within a year. The decision of the Comptroller is final and conclusive upon the executive departments. This a very general outline of the scope of the accounting system. There are one or two innovations to be noted. The first five Auditors certify their findings to the division of boqkkeeping and warrants. The Auditor for the Post Office Depart- ment certifies his findings to the Postmaster General for accounts of the postal revenue and expenditures therefrom, and to the Division of Bookkeeping and Warrants for other accounts. Again, the law requires postmasters to send their money-order accounts direct to the Auditor for the Post Office Department, thus preventing any administrative examination. There are other duties required of the Auditor for the Post Office Department which are not required of the other Auditors. Those duties will be referred to later. The intent of the act of July 31, 1894, was to lessen the number of accounting officers, to place greater responsibility upon the Auditors, and to hold them responsible for the settlement of accounts and claims and for the advances of money to disbursing officers and others. The main duty of the Comptroller is to determine finally the con- struction of statutes. ACCOUNTING SYSTEM OF THE UNITED STATES, 19 Under the new regime the duties of the officers named are as follows : Comptroller of the Treasury. — The Comptroller of the Treasury, under the direction of the Secretary of the Treasury, prescribes the forms of keeping and render^ ing all public accounts except those relating to postal revenues and the expendi- tures therefrom. He is charged with the duty of revising accounts upon appeal from settlements made by the Auditors. Upon the application of disbursing officers, the head of any executive department, or other independent establishment not under any of the executive departments, the Comptroller is required to render his advance decision upon any question involving a payment to be made by thein or under them, which decision, when rendered, governs the Auditor and the Comp- troller in the settlement of the account involving the payment inquired about. He is required to approve, disapprove, or modify all decisions by Auditors making an original construction or modifying an existing construction of statutes, and certify his action to the Auditor whose duties are affected thereby. Under his direction the several Auditors superintend the recovery of all debts finally certified by them, respectively, to be due the United States, except those arising under the Post Office Department. He superintends the preservation by the Auditors of all accounts which have been finally adjusted by them, together with the vouchers and certifi- cates relating to the same. He is required, on his own motion, when in the interests of the Government, to revise any account settled by any Auditor. _ In any case where, in his opinion, the interests of the Government require he may direct any of the Auditors forthwith to audit and settle any particular account pending before the said Auditor for settlement. It is his duty to countersign all warrants authorized by law to be signed by the Secretary of the Treasury. Auditor for the Treasury Department. — The Auditor for the Treasury De- partment receives and examines all accounts of salaries and incidental expenses of the office of the Secretary of the Treasury and all bureaus and offices under his direc- tion ; all accounts relating to the customs service, the public debt, internal revenue, Treasurer and assistant treasurers, mints and assay offices, Bureau of Engraving and Printing, Revenue-Gutter Service, Life-Saving Service, Public Health and Marine- Hospital Service, public buildings, secret service, and all other business within the jurisdiction of the Department of the Treasury, and certifies the balances arising thereon. Auditor for the War Department. — The Auditor for the War Department audits and settles all accounts of salaries and incidental expenses of the office of the Secretary of War, and all bureaus and offices under his direction; all accounts relating to the military establishment, armories and arsenals, national cemeteries, fortifica- tions, public buildings and grounds under the Chief of Engineers, rivers and harbors, the Military Academy, the Isthmian Canal Commission, and to all other business within the jurisdiction of the Department of War. Auditor for the Interior Department. — The Auditor for the Interior Depart- ment audits and settles all accounts of salaries and incidental expenses of the office of the Secretary of the Interior, and of all bureaus and offices under his direction; all accounts relating to the protection, survey, and sale of public lands and the reclamation of arid public lands, the Geological Survey, Army and Navy pensions, Indian affairs, Howard University, the Government Hospital for the Insane, the Columbia Institu- tion for the Deaf and Dumb, the Patent Office, the Capitol and Grounds, the Hot Springs Reservation, the reimbursement from accrued pensions of the last sickness and burial of pensioners under the act of March 2, 1895, and all other business within the jurisdiction of the Department of the Interior. Auditor for the Navy Department. — The Auditor for the Navy Department examines and settles all accounts of the Navy Department, including the office of the 20 ACCOUNTING SYSTEM OF THE UNITED STATES. Secretary of the Navy, and all oflaces and bureaus under his direction, certifying the balances arising thereon to the Secretary of the Treasury and sending a copy of each certificate to the Secretary of the Navy. Auditor fob the State and Other Departments.— The Auditor for the State and other Departments receives, examines, and certifies the balances arising thereon to the Division of Bookkeeping and Warrants; all accounts of salaries and incidental expenses of the offices of the Secretary of State, the Attorney General, the Secretary of Agriculture, and the Secretary of Commerce and Labor, and of all bureaus and offices under their direction; all accounts relating to all other business within the jurisdiction of the Departments of State, Justice, Agriculture, and Commerce and Labor; all accounts relating to the Diplomatic and Consular Service, the judiciary, United States courts, judgments of the United States courts, and Court of Claims relating to accounts settled in his office, executive office, Civil Service Commission, Interstate Commerce Commission, District of Columbia, Court of Claims, Smithsonian Institution, Territorial governments, the Senate, the House of Representatives, the Public Printer, Library of Congress, Botanic Garden, and accounts of all boards, commissions, and establishments of the Government not within the jurisdiction of any of the executive departments. Auditor por the Post Ofwcb De,partment. — The Auditor for the Post Office Department audits and settles all accounts of salaries and incidental expenses of the office of the Postmaster General and of all bureaus and offices under his direction, all postal and money order accounts of postmasters, all accounts relating to the transpor- tation of the mails, and to all other business within the jiuisdiction of the Post Office Department, and certifies the balance arising thereon to the Postmaster General for accounts of postal revenue and expenditures therefrom, and to the Division of Book- keeping and Warrants for other accounts, and sends forthwith copies of the certificates in the latter cases to the Postmaster General. "The further duties of this Auditor shall continue as now defined by law, except as the same are modified by the provisions of this act." (28 Stat., 207.) The chief "fiurther duties "are: To close the accounts of the Post Office Department quarterly and submit reports to the Secretary of the Treasury and to the Postmaster General, quarterly and annual reports. To register, charge, and countersign Post Office Department warrants. To perform such other duties in relation to the financial concerns of the Post Office Department as may be assigned to him by the Secretary of the Treasury. To superintend the collection of all debts due the Post Office Department and penalties and forfeitures imposed for violation of postal laws and to forward certified papers to Department of Justice. To receive from postmasters money-order accounts and to keep said accounts separately. To compromise judgments for debts due the Post Office Department and accounts for fines, penalties, forfeitures, and liabilities incurred. To administer oaths in the settlement of accounts. To receive duplicate copies of contracts in mail service. To receive notices of Postmaster General's orders originating claims; notices of appointments, deaths, or removals of postmasters; notices of readjustments of post- maflters' salaries; establishment and discontinuance of post offices, and official bonds of former postmasters. To receive from United States marshals returns of proceedings on execution in postal cases. To certify quarterly returns of postmasters and any papers pertaining to the accounts in his office, transcripts of money-order accounts, statements of accounts of post- ACCOUNTING SYSTEM OF THE UNITED STATES. 21 masters and contractors, and statements of postmasters showing demand upon a delinquent postmaster for balance due. To receive vouchers for deductions by postmasters out of the receipts of their offices. To keep the accounts of the Post Office Department in the manner prescribed by law and to charge certain sums to certain appropriations. To receive notices from Post Office Department of the filing of subcontracts for carrying the mails. To report deficiencies in postmasters' accounts. To keep a record of unpaid money-orders. The said act of 1894, known as the "Dockery Act," abolished the offices of Commissioner of Customs and Second Comptroller and directed that the First Comptroller should thereafter be known as the Comptroller of the Treasury, with the same duties, powers, and responsibihties as those appertaining to and performed by the Second Comptroller of the Treasury and the Commissioner of Customs, except as therein modified. Section 456 of the Revised Statutes, which required all returns relative to pubUc lands to be made to the Commissioner of the Land Office, and gave that officer power to settle and audit all accounts relative to the same and to certify balances to the First Comptroller, was amended so as to read, "all returns relative to the public lands shall be made to the Commissioner of the General Land Office." The act recognized and established the division of bookkeeping and warrants and requires that upon the books of that division shall be kept the accounts of all receipts and expenditures except those relat- ing to the postal service, thereby relieving the Register of part of his duties. The Auditor for the Post Office Department continues to audit the receipts and expenditures of the postal service and in addition audits the accounts for salaries and incidental expenses of the office of the Postmaster General. The laws pertaining to the auditing offices are attached. Respectfully submitted. Faber Stevenson. OUTimE OP THE STSTEl, 1789 TO 1910 1789. Accounting system organized with one Comptroller and one Auditor. 1792. Accountant of War Department authorized. 1817. Office abolished. 1798. Accountant of Navy Department authorized. 1817. Office abolished. 1812. Commissioner of General Land Office empowered to audit returns relative to public lands. 1849. Commissioner transferred to Interior Department; power continued. 1894. Accounts of Interior Department to Auditor for that Department. 1816. A Commissioner to pass upon claims for property lost, cap- tured, or destroyed in the military service of the United States was created. 1818. Duties transferred to Third Auditor. 1816. Additional accountant in War Department authorized. 1817. Office abohshed. 1817. Two Comptrollers and five Auditors provided for, viz: First Comptroller, Second Comptroller, First Auditor, Second Auditor, Third Auditor, Fourth Auditor, Fifth Auditor. 1836. Sixth Auditor, or Auditor for the Post Office Department, created. 1849. Commissioner of Customs, sometimes referred to as "Third Comptroller," established. 1894. Office of Commissioner of Customs abolished. 1862. Administrative examination of accounts introduced by law. 1894. Accounting system reorganized with one Comptroller and six Auditors, viz: Comptroller of the Treasury, Auditor for the Treasury Department, Auditor for the War Department, Auditor for the Interior Department, Auditor for the Navy Department, Auditor for the State and Other Departments, Auditor for the Post Office Department. 1910. The reorganized system in full force and effect. 23 RECAPITULATION 1816. 1789. One Comptroller and one Auditor. Comptroller and Auditor. Accountant for the War Department. Additional accountant for the War Department. Accountant for the Navy Department. Commissioner of the General Land Office. Commissioner to pass upon claims for property lost in military service. Two Comptrollers and five Auditors. Commissioner of the General Land OfHce. Commissioner to pass upon claims for property lost in military , service. Two Comptrollers and six Auditors. Commissioner of the General Land Office. Commissioner of Customs or "Third Comptroller." 1894 to 1910. One Comptroller and six Auditors. 24 1817, 1849 to 1894. THE LAWS RELATING TO THE AUDITING OFFICES 1T89 TO 1910 25 LAWS RELATING TO THE AUDITING OFFICES, 1789 TO 1910. CONSTITUTlOlir or THE UNITED STATES, AETICLE 1, SECTION 9, CLAUSE 7: No moaey shall be drawn fiom the Treasury but in consequence of appropriations made by law; and a regular statement and account of the receipts and expenditures of all public money shall be published from time to time. Act approved September 2, 1789, chap. 12, "An act to establish the Treasury Department." (1 Stat., OS.) Sec. 1. Be it enacted, &c., That there shall be a Department of Establishment Treasury, in which shall be the following officers, namely, a Secretary system. Prlncl- of the Treasury, to be deemed head of the department; a Comptroller, |?,*^'g a'cti'^'of an auditor, a treasurer, a register, and an assistant to the Secretary Mar. 3, 1|17» of the Treasury, which assistant shall be appointed by the said Secre-and Jnly '8ll i„_„ 1894. See sec. ^^^- 277, R. S. Sec. 3. That it shall be the duty of the comptroller to superin- tend the adjustment and preservation of the public accounts; to examine all accounts settled by the auditor, and certify the balances arising thereon to the register; to countersign all warrants drawn by the Secretary of the Treasury which shall be warranted by law; to report to the Secretary the official forms of all papers to be issued in the different offices for collecting the public revenue, and the manner and form of keeping and stating the accounts of the several persons employed therein; he shall, moreover, provide for the regular and punctual payment of all moneys which may be collected, and shall direct prosecutions for all delinquencies of officers of the revenue, and for debts that are, or shall be, due the United States. Sec. 5. That it shall be the duty of the auditor to receive all public accounts, and, after examination, to certify the balance, and transmit the accounts, with the vouchers and certificates, to the comptroller, for his decision thereon: Provided, That if any person, whose account shall be so audited, be dissatisfied therewith, he may, within six months, appeal to the comptroller against such settlement. Sec. 6. And he it further enacted, That it shall be the duty of the g_^|f **"• **'*• register to keep all accounts of the receipts and expenditures of the public money and of all debts to or from the United States; to receive from the comptroller the accounts which shall have been finally ad- justed, and to preserve such accounts with their vouchers and cer- tificates; to record all warrants for the receipt or payment of monies 27 B. 8 28 AOOOUNTING SYSTEM OF THE UNITED STATES. at the Treasury, certify the same thereon, and to transmit to the Sec- retary of the Treasury copies of the certificate of balances of accounts adjusted'as is herein directed. See sec. 248, Sbo. 8. And be it further enacted, That no person appointed to any office instituted by this act shall directly or indirectly be concerned- or interested in carrying on the business of trade or commerce, or be owner in whole or in part of any sea vessel, or purchase by himself, or another in trust for him, any public lands or other public property, or be concerned in thp purchase or disposal Of any public securities of any State, or of the United States, or take or apply to his own use any emolument or gain for negotiating or transacting any business in the said department other than what shall be allowed by law; and if any person shall oSend against any of the prohibitions of this act, he shall be deemed guilty of a high misdemeanor, and forfeit to the United States the penalty of three thousand dollars, and shall upon conviction be removed from office and forever thereafter in- capable of holding any office under the United States: Provided, That if any other person than a public prosecutor shall give information of any such offense upon which a prosecution and conviction shall be had, one-half the aforesaid penalty of three thousand dollars, when recovered, shall be for the use of the person giving such information. Act approved September 16, 1789, chap. 14, "An act to provide for the sate keeping of the acts, records, and seal of the United States, and for other purposes." (1 Stat., 69.) See sec. 882, Sec, 5. That the said Secretary (Secretary of State) shall cause a ' ' seal of office to be made for the said department of such device as the President of the United States shall approve, and all copies of record and papers in the said office, authenticated under the said seal, shall be evidence equally as original record or paper. Act approved February 20, 1792, chap. 7, "An act to establish the post office and post roads within the United States." (1 Stat., 838.) Modiiied Mar. Sec 4. That the Postmaster General shall, once in three months, Je'aled July % obt*i° ^^'^^ his deputies the accounts and vouchers of their- receipts^ **•• and expenditures, and the balances due thereon; and render to the Secretjiry. of the Treasury a quarterly account of all the receipts and expenditures in said department, to be adjusted and settled as other public accounts. Act approved May 8, 1792, chap. 37, "An act making alterations In the Treasury and War Departments." (1 Stat., 879.) A^e eon n taut Sec. 1. Beit enacted, dec. That there be an accountant to the Depart- i, 1817. ' ' ment of War, who shall bo charged with the settlement of all accounts relative to the pay of the officers, bounties to soldiers, the expenses of the recruiting service, the incidental and contingent expenses of the department; and who shall report, from time to time, all such settle* ments as shall have been made by him for the inspection and revision' of the accounting officers of the Treasury; and the said accountant- shall also be charged with the settlement of all claims for personal service authorized by the act of this Congress of the twenty-seventh of ACCOXJNTIlirG SYSTEM OF THE UNITED STATES. 29 March last, and of all military claims lodged in the late office of the Paymaster General and Commissioner of Army Accounts, which are not foreclosed by the acts of limitation of the late Congress, and he shall report, from time to time, all such settlements as have been made by him, for the inspection and revision of the Comptroller of the Treasury. Sec. 2. That the Treasurer of the United States Ihall disburse all ^ '^1^1*'** "'^ such moneys as shall have been previously ordered for the use of the Department of War by warrants from the Treasury; which disburse- . ments shall be made pursuant to warrants from the Secretaiy of War, countersigned by the accountant. Sec. 6. That the Secretary of the Treasury shall direct the super- Commissioner intendend^ of the collection of the duties on impost and tonnage as he tabllshed M»r' shall judge best. * * * -8' »849. [Note. — That the duty was assigned to the Comptroller of the Treas- ury on October 25, 1792.] Act approved X'ebruary 9, 1793, chap, i, "An act to continue in force for a limited time, and to amend the act entitled 'AU act providing the means of intercourse between the TTnited States and foreign nations.' " (1 Stat., 299.) Sec. 2. That in all cases where any sum or sums of money have See sec. 291, issued, or shall hereafter issue, from the Treasury for the purposes of " ' intercourse or treaty with foreign nations in pursuance of any law, the • President shall be, and he hereby is, authorized to cause the same to be duly settled, annually, with the accounting officers of the TreaBXiry in the manner lEollowing, that is to say, by causing the same to be accounted for specifically in all instances wherein the expenditure thereof may, in his judgment, be made public ; and by making a ceirti- ■ ficate or certificates, or causing the Secretary of State to make a certifi- cate or certificates, of the amount of such expenditures as be may think it advisable not to specify; and every such certificate shall be deemed a sufficient voucher for the sum or sums therein expressed to have been expended. Act approved February 28, 1796, chap. 36, "An act to provide for calling forth the militia to execute the laws of the Union, suppress insurrec- tions, and repel invasions; and to repeal the act now in force for those purposes." (1 Stat., 428.) Sec. 8. And he it furiher enacted, That the marshals and their depu- see sec. 1660, ties shall pay all such fines by them levied to the superviBor of the*" *■ revenue in the district in which they are collected within two months "after they shall have received' the same, deducting therefrom five per centum as a compensation for their trouble; and in case of faUtire the same shall be' recoverable by action of d'ebt or information in any court of the United States of the district in which subh fines shall be levied having cognizance- thereof, to be sued for, prosecuted, and recovered in the name of the supervisor'of tibie district, with interest aiid cost. . 30 AOCOUNTING SYSIEM OF THJl UNITED STAOJES. Act apptoved March 8, 1796, chap. 48, "An act tax the more effecttial reooveiy of del>ts due from individuals to Qie iTnited States." (1 Stat., 441.) See sot of Har. Sbc. 1. That the Comptroller of the Treasury be, aad he ia hereby, S, 1797. authorized to issue a notification to any person who has received moneys for whi(*h he is accountable to the United States, or to the executor or administrator of such person, if he be deceased, requiring him to render to the Auditor of the Treasury Department, at such time as he shall think reasonable, according to the circumstances of the case, within twelve months from the date of such notification, all his accounts and vouchers for the expenditure of the said monejrs, and in default thereof suit shall, at the discretion of the Comptroller of the Treasury, be commenced for same without further notice. And the party sued as aforesaid shall be subject to the costs and charges of such suits whether the ultimate decision shall be in his favor or against him. Act approved Uarch 8, 1T97, diap. 20, "An act to provide more effectiuUy for the settlement of accounts between the United States and the receivers of public money." (1 Stat., 512.) 8«« tee. 8624, gjic. 1. That when any revenue officer, or other person accountable for public money, shall neglect or refuse to pay into the 'K-easuiy the sum or balance reported to be due to the United States upon the adjustment of his account, it shall be the duty of the comptroiler, and he is hereby required, to institute suit for the recovery of the same, adding to the sum stated to be due on such account the commissions of the d^Unquent, which shall be forfeited in every instance where suit is commenced and judgment obtained thereon, and an interest of six per cent per annum from the time of receiving the money until it shall be repaid into the Treasury. 6m sec. 886, §^0. 2. That in every case of delinquency, where suit has been or shall be instituted, a tiaoscript from the books and proceedings of the Treasury, certified by the register and authenticated under the seal of the department, shall be admitted as evidence, and the court trying the cause shall be thereupon authorized to grant judgment and award execution accordingly. And all copies of bonds, contracts, or other papers relating to, or connected wiQi, the settlement of any account between the United States and an individual, when certified by the register to be true copies of the originjals on ^e, ^md authenticated under the seal of the department, as aforesaid, may be annexed to such transcripts and shall have equal validity and be entitled to the same degree of credit which would be due to the original papers if produced and authenticated in court: Promded, That where suit is brought upon a bond or other sealed instrument and the defendant shall plead "non est factum," or upon motion to the oeuit, auoh plea or motion being verified by the oath of affirmation of the defendant, it shall be lawful for the court to take the same in considnfttion, and (if it shall appear to be necessary for the attainment of justice) to . require the production of the original bond, contract, or other paper specified in such affidavit. AOOQXJNTING SYSTEM OF THE UNITED STATES. 31 Act approved JTuly 16, 1798, chap. 85, "An act to alter and amend several acts for the esta]alishment and regulation of the Treasury, War, and Navy Departments." (1 Stat., 610.) Sec. 1. Be it enacted, &c., That there shall be in the Department of ,,,■^1^ *^2d "l^tf the Nayy an officer to be d@noi)ainated accountant of the Navy, who s, 1817. EihEill \)e charged with the settlement of all accounts for moneys ^V9(nced and stores issued or distributed, by or under the direction erf the Secretary of the Navy, and who shall report, from time to time, all sueh settlements as shall have been made by him for money advanced or issued, for the inspection and revision of the accounting officers of the Treasury. Sec. 2. That the Treasurer of the United States shall disburse all "JlP*"'"* •*»' such money as shall have been previously ordered for the use of the Department of the Navy by warrants from the Treasury; which dis- bursements shall be made pursuant to warrants from the Secretary of the Navy, countersigned by the accountant. Sec 6. And be it further enacted, That all contracts to be made, by_S«e sec. S748, virtue of this act or of any law of the United States, and requiring the advance of money, or to be in any manner connected with the settle- ment of public accounts, shall be deposited in the office of the Comp- tjoUer of the Treasury of the United States within ninety days after their dates, respectively. Act approved March 2, 1799, chap. 22, "An act to regulate the collection of duties on imports and toniiage." (1 Stat., 641.) Sec. 20. And be it further enacted, That all officers and persons to be jj_®|f ^"'' ^®**' appointed pursuant to this act, before they enter upon their duties of their respective offices, shall severally take and subscribe an oath or affirmation diligently and faithfully to execute the duties of their said offices respectively, which oath or affirmation shall be of the form and tenor following, to wit: ******* And the oath or affirmation aforesaid, * * * shall within three months thereafter be transmitted to the Comptroller of the Treasury, in default of taking such oath, or transmitting a certificate thereof, the party failing shall forfeit and pay two hundred dollars, to be recovered with cost of suit in any court of competent jurisdiction, to the use of the United States. Act approved March 2, 1799, chap, 23, "An act to establish the com- pensation of the officers employed in the collection of the duties on imports and tonnage, and for other purposes." (1 Stat., 708.) Sec. 2. * * * And it shall be the duties of the respective collec-_®|* sec. 2688, tors, naval officers, and surveyors to keep accurate accounts of all fees and official emoluments received by them, also of all expenditures, particularizing their expenditures for rent, fuel, stationery, and clerk hire, and to transmit annually, within forty days after the last day of December, an account, as aforesaid, verified on oath or affirmation, to the Comptroller of the Treasury, who shall, annually, lay an abstract of the same before Congress; and if any collector, naval officer, or sur- veyor shall omit or neglect to keep an account, as aforesaid, or to trans- mit the same, verified as aforesaid, he shall forfeit and pay a sum not exceeding five hundred dollars, for the use of the United States. 32 AOOOtJNTING SYSTEM OP THE UNITED STATES. Act apptoved Uarch 3, 1809, chap. 28, "An act fuithei to amend the several acts for the establishment and regulation of the Treasury, War, and Navy Departments." (2 Stat,, S86.) ^8ee sec. 2!l, Sbo. 2. That it shall be the duty of the Comptroller of the Treasury in every case where in his opinion further delays would be injiudous to the Uiiited States, and he is hereby authorized to direct the Auditor of the Treasiuy and the accountants of the War and Navy Depaftr ments, at any time, forthwith to audit and settle any particular account which the said oflScers may be respectively authorized to audit and settle, and to report such settlement for his revision and final decision. Act approved February 28, 1811, chap; 28, "An act in addition to the act entitled 'An act supplementary to the act concerning consuls and vice consuls,' and for the protection of American seamen." (2 Stat., 661.) See sec. 4579, Be it enacted, &e., That in all cases where distressed mariners and seamen of the United States have been transported from foreign ports where there was no consul, vice consul, commercial agent, or vice commercial agent of the United States, to ports of the United States; and in all cases where they shall hereafter be so transported, there shall be allowed to the master or owner of each vessel, in which they shall or may have been transported, such reasonable compensation, in addition to the allowance now fixed by law, as shall be deemed equitable by the Comptroller of the Treasury. Act approved April 26, 1812, chap. 68, "An act for the establishment of a Qeneral Land Office in the Department of the Treasury." (2 Stat., 716.) 8 ^•^5'"' ""'"''• Sec. 9. That all returns relative to the public lands, heretofore directed to be made to the Secretary of the Treasury, shall hereafter be made to the said commissioner [the Commissioner of the General Land Office] who shall have power to audit and settle all public accounts relative to the public lands; » * » Provided, That it shall be the duty of the said commissioner, upon the settlement of any such account, to certify the balance, and transmit the account with the vouchers and. certificate to the Comptroller of the Treasury, for his examination and decision thereon." Act approved February 2, 1818, chap. 18, "An act supplementary to an act entitled 'An act to provide for calling forth the militia to execute the laws, suppress Insurrections, and repel invasions,' and to repeal the act now in foroe tor those purposes, and to increase the pay of volunteer and militia corps." (2 Stat., 797.) See HOC. 1000, Sec. 2. And be it further enacted, That the marshals shall pay all fines which have been levied and collected by them or their respective deputies, under the authority of the acts herein referred to, into the Treasury of the United States, within two months after they shall have received the same, deducting five per centum for their own trouble; ACCOUNTING SYSTEST OF THE UNITED STATES. 33 s^iid ia case of failure it shall be the duty of the Comptroller of the Treasury to give notice to the district attorney of the United States, who shall proceed against the fiaid marshal in the district court by attachment for recovery of the same. Act approved February 23, 181S, ehap. 51, "An act requirini; the Secre- tary of the Senate and Clerk of the House of Bepresentatives in the Congress of the TTnited States to give security for the faithful applica- tion and disbursement of the contingent funds of the Senate and House of Representatives." (3 Stat., 2].2.) Sec. 1. * , * * to give bond to the United States, with one or iSee sec. SB, more sureties, to be approved by the Cornptroller pf the Treasury, *• * * * which bond shall be deposited in the Comptroller's Office. Act approved April 9, 1816, chap. 40, "An act to authorize the payment for property lost, captured, or destroyed by the enemy, while in the military service of the United States, and for other purposes." (3 Stat., 261.) Sec. 11. And be it further eriacted, That for the more speedy execu- Outies trans- tion of the provision of this act the President of the Uiiited States, by AuStor Apr. 20, and with the advice and consent of the Senate, is hereby authorized ^*^^- to appoint one Cpminissioner, whose duty it shall be to decide upon all cases arising under this act, and who, in the discharge of his duties sThall be subject to such rules and re;^lations as shall be prescribed by the iPresident o^ the United States. Such commiskioner shall receive, a,s Compeiusation for his services, at the rate of two thousand ddllars per annum for the time he shall actually be employed, which shall hot exceed two yeaife, to be computed from and after the passage of tliis act. Act approved April 16, 1816, chap. 55, "An act making further provi- sion for military services during the late war, and for other purposes." (3 Stat., 2^5.) Sec. 1. Beit ermetei, &c., That when any officer or private soldier of S e 1 1 1 ements the militia * * * shall have died while in the service of the United ona^ndltor by States, during the late war * * « and Shall have left a widow, ^* J ' ^ ' * ' ^ "' * * * such widow * « * shall be entitled to receive half the monthly pay to which the deceased was entitled at the time of his death, * * * Act approved April 29, 1816, chap. 140, "An aot supplementary to an act making alterations in the Treasury and War Departments, passed the eighth day of Say, 1792." (3 Stat., 322.) Sec. 1. Be it eitrnted, &c., That there shall be appointed by the Additional ae- President of the United States, by and with the advice and consent of ished Mar. s', the Senate, an additional accountant in the Department of War, whose ^*^'' duty it shall be to adjust and settle all the accounts in that department existing at the conclusion of the late- war and are now unsettled. In 75554r-ll 3 34 AOCOTJlirTING SYSTEM OP THE UNITED STATES. the execution of thia duty he shall conform to the regulations which govern the accountant of the War Department, and shall receive the same compensation for his services and be entitled to the same privil^es of franking. Act approved Uarch 8, 1817, chap. 46, "An act to provide for the prompt settlement of public accounts." (8 Stat., 866.) See „""'»»' Be it enacted, dec, That from and after the third day of March next snf inly 8i| tbe ofiSces of accountant and additional accountant of the Department the^'aco'^^tai "^ War, the office of the accountant of the Navy, and the office of super- syatein herein es- intendent general of military supplies, be, and they are hereby, abol- tftDllBUeQ* see . also act of Sept. isned. S, 1789. See sec. 286, Sec. 2. And be it further enacted, That from and after the third day of March next all claims and demands whatever, by the United States or against them, and all accounts whatever, in which the United States are concerned, either as debtors or as creditors, shall be settled and adjusted in the Treasury Department. Sec. 3. And be it further enacted. That from and after the third day of March next, in addition to the officers in the Treasury Department, a,lready established by law, there shall be the following officers, namely, four auditors and one comptroller. Sec. 4. And be it further enacted. That it shall be the duty of tiie First Auditor to receive all accounts accruing in the Treasury Depart- ment, and, after examination, to certify the balance and transmit the accounts, with the vouchers and certificates to the First Comptroller for his decision thereon; that it shall be the duty of the Second Auditor to receive all accounts relative to the pay and clothing of the Army, the subsistence of officers, bounties and premiums, military and hos- pital stores, and the contingent expenses of the War Department; that it shall be the duty of the Third Auditor to receive all accounts relative to the subsistence of the Army, the Quartermaster's Depart- ment, and generally all the accounts of the War Department other than those provided for; and it shall be the duty of the Fourth Auditor to receive all accounts accruing in the Navy Department, or relative thereto, and the Second, Third, and Fourth Auditors, aforesaid, shall examine the accounts, respectively, and certify the balance, E^gd trans- mit the accounts with the vouchers and certificates, to th% Second Comptroller for his decision thereon; and it shall be the duty of the Fifth Auditor to receive all accounts accruing in or relative to the Department of State, the General Post Office, and those arising out of Indian aSairs, and examine the same, and thereafter certify the bal- ance and transmit the accounts, with the vouchers and certificate, to the First Comptroller for his decision thereon: Provided, That the President of the United States may assign to the Second or Third Auditor the settlement of the accounts which are now confided to the additional accountant of the War Department. See ue. 288, Sbo. 6. And be it further enacted, That it shall be the duty of the ' auditors charged with the examination of the accounts of the War and Navy Departments to keep all accounts of the i«ceipt8 and expendi- tures of the public money in regard to those departments, and of all ACCOUNTING SYSTEM OP THE UNITED STATES, 35 debts due to the United States on moneys advanced relative to those departments, and to receive from the Second Comptroller the ac- counts, which, shall have been finally adjusted, and to preserve such accounts, with their vouchers and certificates, and to record all war- rants drawn by the Secretaries of those departments, the examination of the accounts of which has been assigned to them by the preceding section. And it shall be the duty of the said auditors to make such reports on the business assigned to them as the Secretaries of the War and Navy Departments may deem necessary, and require, for the service of those departments. Sec. 6. And be it further enacted, That the said auditors shall annually. See sec. 283 , on the first Monday in November, report to the Secretary of the Treas- ury the application of the money appropriated for the military and naval departments for the preceding year, which shall be laid before Congress by him, with the annual statement of the public expenditure. Sec 7. And be it further enacted, That the Treasurer of the United Repealed May States shall disburse all such moneys as shall have been previously ' ordered for the use of the War and Navy Departments by warrants from the Treasury, which disbursements shall be made pursuant to warrants drawn by the Secretary of the War and Navy Departments, respectively, countersigned by the Second Comptroller, and registered by the auditors, respectively. Sec. 8. And be it further enacted, That it shall be the duty of the First See sec. 269, Comptroller to examine all accounts settled by the First and Fifth ' ' Auditors, and certify the balances arising thereon to the register; to countersign all warrants drawn by the Secretary of the Treasury, which shall be warranted by law; to report to the Secretary the official forms to be issued in the difierent offices for collecting the public revenue, and the manner and form of keeping and stating the accounts of the several persons employed therein; he shall also superintend the pres- ervation of the public accounts, subject to his revision, and provide for the regular payment of all moneys which may be collected. Sec. 9. And be it further enacted, That it shall be the duty of the Sec- „ ^S' '*"• ^'*' ond Comptroller to examine all accounts settled by the Second, Third, and Fourth Auditors, and certify the balances arising thereon to the Secretary of the department in which the expenditure has been in- curred; to. countersign all warrants drawn by the Secretaries of the War ^d Navy Departments, which shall be warranted by law; to reporilFj the said Secretaries the official forms to be issued in the dif- ferent offices for disbursing the public money in those departments, and the manner and form of keeping and stating the accounts of the persons employed therein; and it shall also be his duty to superintend the preservation of the public'accounts subject to his revision. Sec 10. And be it further enacted. That it shall be the duty of the See act of May First Comptroller to superintend the recovery of all debts to the United ' States, to direct suits and legal proceedings, and to take all such meas- ures as may be authorized by the laws to enforce prompt payment of all debts to the United States. Sec 11. And be it further enacted, That the provision contained in See reference the second section of the act passed the third of March, one thousand b. s. ' ' seven hundred and ninety-seven, entitled "An act to provide more effectually for the settlement of accounts between the United States 36 AOCOtJNTiNG SYSTEM OP THE tTNITffib STAbrfeS. and receivers of public money, ' ' which directs that in every case where Bult has been or shall be instituted a transcript from the books and proceedings of the Treasury, certified by the register, shall be adnntted as evidence, be extended, in regard to the accounts of the War and Navy Departments, to the auditors respectively charged with the examination of those accounts, and that certificates signed by them shall be of the same effect as that directed to be signed by the register. ^Se» seo. 897, gjjc. 12. And he it further enaeted, That the auditors of the public accounts shall be empowered to administer oaths or afSmutions to witnesses in any case in which they may deem it necessary for the due examination of the accounts with which they shall be charged. mo'dlTcallons ^^°- ^^- -^"^^ ^" it further enacted, That it shall be the duty of the 860. 12, aot of Secretary of the Treasury to cause all accounts of the expenditures ot aii«rsee.4,actoJP^'''l''^ money to be settled within the year, except where the distance May 28, 1896. of the places at which such expenditure occuib may be such as to make further time necessary; and in respect to expenditures at such places the Secretary of the Treasury, with the assent of the President, shall establish fixed periods at which a settlement shall be required: And it shall be the duty of the First Comptroller to lay before Congress annually, during the first week of their session, a list of such ofl3cers_as shall have failed in that year to make the settlement required by law. Sec 14. And be it further enacted, That in the annual statement of all accounts on which balances appear to have been due more than three years, which the Comptroller is now required by law to make, he shall hereafter distinguish those accounts, the balances appearing on which shall, in his opinion, be owing to diflBculties of form, which he may think it eqmtable shall be removed by an act Of Congress; and where the debtors by whom such balances shall have been due more than three years shall be insolvent and have been reported to Con- gress for three successive years as insolvent, the Comptroller shall not be required in such case to continue to include such balances in the statement above mentioned. Act approved April 20, 1818, chap. 124, "An act for transferring the claims in the office of the commissioner to the Third Auditor of file Treasury Bepartment." (3 Stat., 466.) 9 ^jIj^"* '''■*■''■■ Sec. 1. Be it enacted. Sec, That all claims under the act ^titled "An act to authorize the payment of property lost, captured, or destroyed by the enemy, whUe in the military service of tixe United States, and for other purposes," passed on the ninth of April, one thousand eight hundrecl and sixteen, . and the act in amendment thereof, passed on the third of March, one thousand eight hiudred and seventeen now remaining in the office of the comiuisdoner of claims, and not acted on finally by said commissioner before the ninth of April, one thousand eight hundred and eighteen, be, and the same are hereby, transferred to the office of the Third Auditor of the Treasury Department; and the said third auditor in all adjudications upon the claims aforesaid, shall be governed in all respects by the same rules, regulations, and restrictions as have heretofore been pre- scribed to the commissioner of claims under the above recited acta. ACCOUNTING SYSTEM OF THE UNITED STATES. 87 Act approved February 24, 1819, chap. 43, "An act supplementary to an act entitled 'An act to provide for the prompt settlement of public accounts.' " (3 Stat., 487.) Be it enacted, &c., That from and after the third day of March next, it Repeals that shall be the duty of the Second Auditor of the Treasury, to receive all £ct of MarJ s| unsettled accounts arising out of Indian affairs, with the exception of J^"' fl,fti||'"'„J those appertaining to Indian trade, and examine the same, and there- Pifth Auditor. after certify the balance, and transmit the accounts, with the vouchers and certificates, to the second comptroller, for his decision thereon: Provided, That if in the opinion of the President of the United States, the public interest and convenience would be promoted by assigning all or any part of the said accounts to the third auditor, he shall be, and hereby is, authorized to make assignment accordingly. Sec. 2. And be it further enacted. That it shall be the duty of the auditor charged with the examination of the accounts, as aforesaid, to keep all accounts of the receipts and expenditures of the public money in regard to them; to receive from the second comptroller the accounts which shall have been finally adjusted, and to preserve such accounts, with the vouchers and certificates. And it shall be the duty of the said auditor to make such reports on the business hereby assigned to him as the Secretary of War may deem necessary, and require, from time to time, for the service of the War Department. Sec. 4. And be it further enacted, That so much of the act to which this is a supplement, as is inconsistent with this act, be, and the same is hereby, repealed. Act approved Hay IS, 1820, chap. 107, "An act providing for the better organization of the Treasury Department." (3 Stat., 592.) Sec. 1. Directs that an officer shall be designated by the President, See sees. S217, to be known as the agent of the Treasury. and*86Ssf'R.*lf* Sec. 2. That from and after the thirtieth day of September next, if any collector of the revenue, receiver of public money, or other officer, who shall have received the public money before it is paid into the Treasury, shall fail to render his account, or pay over the same in the manner, or within the time required by law, it shall be the duty of the First Comptroller of the Treasury to cause to be stated the account of such collector, receiver of public money, or other officer, exhibiting truly the amount due to the United States, and certify the same to the agent of the Treasury, who is hereby authorized and required to issue a warrant of distress against such delinquent officer and his sureties. « * * Sec. 3. And be it further enacted, That from and after the thirtieth See sec. 3633, day of September next if any officer employed in the civil, military, ' or naval departments of the Government, to disburse the public money appropriated for the services of those departments, respectively, shall fail to render his accounts, or to pay over, in the manner and in the times required by law, or the regulations of the department to which he is accountable, any sum of money remainingin the hands of such officer it shall be the duty of the First or Second Comptroller of the Treasury, as the case may be, who shall be charged with the revision of the accounts of such officer, to cause to be stated and certified the account of such delinquent officer to the agent of the Treasury, * * *. 38 AOOOUNTING SYSTEM OP THE UNITED STATES, Act approved May 7, 1822, chap. 90, "An act further to amend the sevi eral acts relative to the Treasury, War, and Navy Departments." (8 Stat., 688.) See pages 18- Be it enacted, &c., That the second section of the act entitled "An act making alterations in the Treasury and War Departments," passed the eighth day of May, seventeen hundred and ninety-two; the second section of the act entitled "An act to alter and amend the several acts for the establishment and regulation of the Treasury, War, and Navy Departments," passed the sixteenlih day of July, seventeen hundred and ninety-eight; and the seventh section of the act entitled "An act to provide for the prompt settlement of public accounts," passed the third day of March, eighteen hundred and seventeen, be, and hereby are, repealed from and after the thirtieth day of June, eighteen hundred and twenty-two. Sec. 3. And be it further enacted, That all moneys appropriated for the use of the War and Navy Departments shall, from and after the day and year last aforesaid, be drawn from the Treasury, by warrants of the Secretary of the Treasury, upon the requisitions of the secretaries of those departments, respectively, countersigned by tbe Second Comptroller of the Treasury and registered by the proper auditor. Sec. 4. And be it further enacted, That bo much of the said act of the third day of March, eighteen hundred and seventeen, as is repugnant to the foregoing provisions be, and is hereby, repealed from and after the thirtieth day of June, eighteen hundred and twenty-two. Act approved January 31, 1823, chap. 9, "An act concerning the dis- bursement of public money." (3 Stat., 723.) See acts of Sec. 2. And be it further enacted, That every officer or agent of the 1797I ' °" United States, who shall receive public money which he is not author- ized to retain as salary, pay, or emolument, shall render his accounts quarter yearly to the proper accounting officers of the Treasury, with the vouchers necessary to correct and prompt settlement thereof, within three months, at least, after the expiration of each successive quarter, if resident within the United States, and within six months it resident in a foreign country: Provided, That nothing herein contained shall be construed to restrain the secretaries of any of the departments from requiring such returns from any officer or agent, subject to the control of such secretarieSj.^as the public interest may require. Act approved Uarch 3, 1826, chap. 64, "An act to reduce Into one the several acts establishing and regulating the Post Office Depart- ment." (4 Stat., 108.) Anditor Post Seo. 1. There shall be established at the seat of government of the ment eitablfihed United States a general post office under the direction of a Postmaster July 2, 1886. General. * * * He shall obtain from postmasteiB their accounts and vouchers for their receipts and expenditures, once in three months, or oftener, with the balances thereon arising in favor of the general post office, and in the conveyance of- the. mail, and all other necessary expenses arising on the collection of the revenue and management of ACCOUNTING SYSTEM OF THE UNITED STATES. 39 the general post office. He shall prosecute offenses against the post- office establishment. He shall, once in three months, render to the Secretary of the Treasury a quarterly account of all the receipts and expenditures in the said department, to be adjusted and settled as other public accounts. Sec. 31. * * * That certified statements under the seal of the See sees. 886, general post office of the accounts of the several postmasters and con-fjlj gfg'^ *'"' tractors, after the same shall have been examined and adjusted at that office, shall be admitted as evidence in all suits brought by the Post- master General for the recovery of balances or debts due from post- masters or contractors; and also certified copies of the quarterly ac- counts of postmasters; or, if lodged in the Treasury, copies, certified by the register, under the seal of his office, shall be admitted as evidence. Sec. 38. And he it further enacted, That in all suits or causes arising Suits, wUen to under this act the court shall proceed to trial and render judgment '""'• the first term after such suit shall be commenced: * * * Provided also, That if the defendant in such suits shall make affida- vit that he has a claim against the general post office not allowed by the Postmaster General, although submitted to him conformably to the regulations of the post office, and shall specify such claim in the affidavit, and that he could not be prepared for the trial at such term for want of evidence, the court in such cases being satisfied in these respects, may grant a continuance until the next succeeding term; and the Postmaster General shall be authorized to discharge from imprisonment any person confined in jail on any judgment in a civil case obtained in behalf of the department: * * * Act approved May 29, 1830, chap. 153, "An act to provide for the ap- pointment of a solicitor of the Treasury." (4 Stat., 414.) Sec. 1. Be it enacted, &c.. That there be appointed by the President g^^ jjjg_ 3^25 of the United States, by and with the advice and consent of the Senate, and iSSS, R. S. some suitable person learned in the law to be Solicitor of the Treasury; and that all and singular the powers and duties which are by law vested in and required from the agent of the Treasury of the United States shall be transferred to, vested in, and required from the said Solicitor of the Treasury; and the said Solicitor of the Treasury shall also per- form and discharge so much of the duties heretofore belonging to the office of the commissioner or acting commissioner of the revenue as relates to the superintendence of the collecting of outstanding direct and internal duties. * * * Act approved June 30, 1834, chap. 162, "An act to provide for the organi- zation of the Department of Indian Affairs." (4 Stat., 738.) Sec. 13. * * * and all persons whatsoever, charged or trusted with Settlement of the disbursement or application of money, goods, or effects of any |JJJ""^|,,^'„Jjg kind for the benefit of the Indians, shall settle their accounts annually transferred from , „, „ , /. , ,■ ^ X , r • i! ii Fifth to Second at the War Department on the first day of October; and copies of the Auditor. same shall be laid annually before Congress at the commencement of the ensuing session by the proper accounting officers; * * *. 40 AOCOTJNTING SYSTEM OF THE UNlXiilU »XAXJ!i». Act approved July 2, 1886, chap. 270, "An act to change the oigaulza- tlon of the Post Office Department, and to provide more effe^iMUy for the settlement of the accounts thereof." (6 Stat., 80.) See sec. 27J, Sec. 8. And be it further enacted, That there shall be appointed by the President, with the consent of the Senate, an Auditor of the Treas- ury for the Post OflSce Department, whose duty it shall be to receive all accounts arising in the said department, or relative thereto, to audit and settle the same, and certify their balances to the Postmaster General: Provided, That if either the Postmaster General, or any per- son whose account shall be settled, be dissatisfied therewith, he may within twelve months appeal to the First Comptroller of the Treasury, whose decision shall be final and conclusive. ' The said auditor shall report to the Postmaster General, when required, the official forms of papers to be used by postmasters and other officers or agents of the department concemed in the receipts and payments, and the manner and form of keeping and stating its accounts. He shall keep and preserve all accounts with their vouchers, after settlement. He shall promptly report to the Postmaster General all delinquencies of poet- masters in paying over the proceeds of their offices. He shall close the accounts of the department quarterly and transmit to the Secretary of the Treasury quarterly statements of its receipts and expenditures. He shall register, charge, and countersign all warrants upon the Treas- ury for receipts and payments issued by the Postmaater General, when warranted by law. He shall perform such other duties in rela- tion to the financial concerns of the department as shall be assigned to him by the Secretary of the Treasury, and shall make to them, respectively, such reports as either of them may require respecting the same. See sec. 294, Sec. 10. And be it further enacted, That the Auditor for the Post Office Department shall state and certify quarterly to the Postmaster Gren- eral accounts of the moneys paid pursuant to appropriation^ in each year, by postmasters, out of the proceeds of their offices, towards the expenses of the .department, under each of the heads of the said ex- penses specified in the second section of this act; upon which the Postmaster General shall issue warrants to the Treasurer of the United States, as in case of the receipt and payment of the said moneys into and out of the Treasury, in order that the same may be carried to tihe credit and debit of the appropriation for the service of the Post Office Department on the books of the Auditor for said department. , See secB. 404, Sec. 11. And be it further enacted, That the Postmaster General shall, B. &, *" ' within sixty days after the making of any contract, cause a duplicate thereof to be lodged in the office of the Auditor tor the Post Office Department. Upon the death, resignation, or removal of any post- master he shall cause his bond of office to be delivered to the said auditor; and shall also cause to be promptly certified to him all estab- lishments and discontinuances of post offices, and all appointments, deaths, resignations, and riemovals of postmasters, together with all orders and regulations which may originate a claim or in any manner affect the accounts of the department. See lec. 4040, Sec. 12. And be it further enacted, That the accounts of tihe Poet Office Department shall be kept in such manner as to exhibit the amounts of its revenues, derived respectively from "letter postages," "newspapers and pamphlets," and "fines" and the amount o£ its expenditures for each of the following subjects, namely: "Compensgr B ACCOUNTING SYSTEM OF THE UNITED STATES. 41 tion of postmasters," "transportation of the mails," "ship, steam- boat, and way letters," "wrapping paper," "office furniture^" "ad- vertising," "mail bags," "blanks, mail locks, k^ys, and stamps," "mail depredations and special agents," "clerks for offices," and "miscellaneous." Sec. 14. And be it further enacted, That the Auditor for the Post See sec. 292, Office Department shall superintend the collection of all debts due to the department, and all penalties and forfeitures imposed on post- masters for failing to make returns, or pay over the proceeds of their offices; he shall direct Buits and legal proceedings, and take all such measures as ma,y be authorized by law, to enforce the prompt payment of moneys due to the department. Sec. 15. Arid he it fwiher ermcted, That copies of the quarterly See sec. 890, returns of- postmasters, and of amy pap^s pertaining to th« accounts *! I;''' ' in the office of Uie Auditor ter the S'ost Offifee Bepstrtm^nt, certified by him under his seal of otRee, shall be admitted as evidence in the courts of the Wnited Sta/tes; and in every case oi delfaquency of any postmaster or contractor, m which suit may be brought, the said auditor- shall forward to the attorney of the Uifiited' Sta/Ses certified copies of all papers in his office, tending to sustain the claim; and in every case a statement of the account, certified as a,fofesaid, shall be ad- mitted as evidence; and the court trying the cause shall be thereupon ^uthoi^^ed to give judgment and ^ward execution, subject to th;^ provisions of the thirty-eaghth sectipii^of the act to reduce into one the several acts establishing and regulating the Post Office Depaxt- ment, approved March third, eighteen hundred and twenty-five. No claim for a credit shall be allowed upon the trial but such as shall have been presented to the said auditor, and fty him disallowed in whole or in part, unless it .shall be proved to the satisfaction of the court that the defendant is at the time of the trial in possession of- vouchers not before in his power to procure, and that he was pre- vented from exhibiting to the said auditor a claim for such credit, by some unavoidable accident. In suits for balances due from post- masters interest, at the rate of six per cent per annum, shall be re- covered from the time of the defaiult until the payment. Sec. 16. And be it further enacted, That the attorneys of the United See sec. 792, States, in the prosecution of suits for moneys due on account of the Post Office Department, shall obey the directions which may, from time to time, be given to them by the Auditor for the Post Office Department; and it shall be the duty of each of the said attorneys, inmiediately after the end of every term of any court in which any of the suits aforesaid shall have been pending, to forward to the said auditor a statement of- the judgments, orders, and steps which-have been made or taken in the same dtirilig the said term, accompanied' by a certificate of the clerk, showing the parties to, and amount of each judgment, with such other information as may be required by the said auditor. The said attorneys shall direct speedy and effectual process of execution upon the- said judgments; aiid it shall be the duty of the marshals of the United States to. whom the same shall be directed to make to the said auditor, at ^uch times as he may direct,, returns of the proceedings which have te^ken place upon the said process of execution. . SiEC. 19. ,4wrf 6e iJ/ttrtW enoc^^rf,. That the Auditor for the Post Office See sec. 298, Department, or any mayor of a city, justice of' the peace, or judge of 42 AOCOUNTING SYSTEM OF THE UNITED STATES. any court of record in the United States, by him especially designatedi, shall be authorized to administer oaths and affirmations in relation to the examination and settlement of the accounts committed tq- his charge; and if any person shall knowingly swear or affirm falsely^ touching the expenditures of the Poet Office Department, or in rela- tion to any account of, or claim against, or in favor of the said Depart- ment, he or she shall, upon conviction thereof, suffer as for willful and corrupt perjury. Act approved July 4, 1836, chap. 368, "An act to reorganize the QeneraL Land Office." (S Stat., 111.) See act of Mar. Sec. 9. And be it further enacted, That the receivers of the land office ' ' ' shall make to the Secretary of the Treasury monthly returns of the- moneys received in their several offices, and pay over such money pur- suant to his instructions. And they shall also maketo the Commis- sioner of the General Land Office like monthly returns and transmit to him quarterly accounts current of the debits and credits of their several offices with the United States. Act approved January 18, 1837, chap. 5, "An act to provide for the pay- ment of horses and other property lost or destroyed in the military- service of the XTuited States." (6 Stat., 143.) See act o Sec. 4. And be it further enacted, That the claims provided for under this act shall be adjusted by the Third Auditor under such rules aa shall be prescribed by the Secretary of War, under the direction or with the assent of the President of the United States, as well in regard to ih.6 receipt of applications of claimants as the species and degree of evi- dence, the manner in which such evidence shall be taken and authen- ticated, which rules shall be such as, in the opinion of the President, shall be best calculated to obtain the object of this act, paying a due regard as well to the claims of individual justice as to the interests of the United States, which rules and regulations shall be published for four weeks in such newspapers in which the laws of the United States are published as the Secretary of War shall direct. Introdnctlon Sec. 5. And be it further enacted, That in all adjudicationB of said ment V Treas- "■editor upon the claims abovementioned, whether such judgment be in ury Department, favor of or adverse to, the claim shall be entered in a book provided by him for that purpose and imder his direction, and when such judgment shall be in favor of such claim the claimant, or his l^al representative, shall be entitled to the amount thereof upon the production of a copy thereof, certified by said auditor at the Treasury of the United States. Act approved Uarch 8, 1837, chap. 38, "An act for the more eauitable administration of the Navy pension fund." (5 Stat., 180.) Ilair pay, na- Sbc. 1. Be it enacted, &c.. That if any officer, seaman, or marine vai lervioe. jj^ve died, or may hereafter die, in the naval service, leaving a widow, and, if no widow, a child or children, such widow, and, if no widow, such child or children, shall be entitled to receive half the monthly pay to which the deceased would have been entitled under the acts regu- ACOOUNTING SYSTEM OF THE UNITED STAXES. 43 lating the pay of the Navy, in force on the first day of January, one thousand eight hundred and thirty-five, to commence from the time of the death of such officer, seaman, or marine; but in case of the death or intermarriage of such widow, the half pay shall go to the child or children of such deceased officer, seaman, or marine: Provided, That the half pay granted to the child or children shall cease on their death, or on their attaining the age of twenty-one years. . » Sec 2. And be it further enaated, That the pensions which may Pensions, Na- have been granted, or which may hereafter be granted to officers, serrice. seamen, and marines, in the naval service, disabled by wounds or injuries received while in the line of their duty, shall be considered to commence from the "time of their being so disabled, and that the amount of pension to which said officers, seamen, and marines may be entitled, shall be regulated according to the pay of the navy as it existed on the first day of January, one thousand eight hundred and thirty-flve. Act approved April 6, 1838, chap. 66, "An act directing the transfer of money remaining unclaimed by certain pensioners, and authorizing the payment of the same at the Treasury of the United States." (5 Stat.. 325.) Be it enacted, &e.. That all money which has been, or may hereafter These acconnts be, transmitted to the agents for paying pensions, which may have by Third Audi- remained, or may hereafter remain, in the tands of said agents un- ''"' claimed by any pensioner or pensioners for the term -of eight months after the same may have or may become due and payable, shall be transferred to the Treasury of the United States; and that all pensions . unclaimed' as aforesaid, shall be thereafter payable only at the Treasury of the United States, and out of any money not otherwise appropriated. Act approved August 16, 1841, chap. 8, "An act to provide for the pay- ment of Navy pensions." (S Stat., 440.) Sec. ]. Beit enacted, &c.. That the sum of one hundred and thirty- ^«"sions and nine thousand six hundred and sixty-six dollars and six cents is hereby appropriated, to be paid out of any money in the Treasury not other- wise appropriated, for the payment of pensions and half pay chargeable on the Navy pension fund: Provided, That all widows or children of all naval offlcBTB, seamen, or marines, now deceased, and entitled to receive or make proof of their pensions under the act of the third of March, eighteen hundred and thirty-seven, shall receive the same until the close of the next session of Congreae; but no widows or children of any naval officer, seaman, or marine, who may hereafter die shall be entitled to any pension by virtue only of any provision in the said act. Sec. 2. And he it further enacted, That no officer, seaman, or marine, entitled to a pension from the Navy pension fund, who receives pay Navy pension from the public treasury, shall receive more from the said fund than is sufficient to make the whole amount received from both the above- named sources equal to the pay fixed by law for the grade to which the officer, seaman, or marine may belong as an officer in the services in which he may be engaged, during the year, so that no officer shall receive pay at the same time both as a pensioner and an officer in service. 44 AOOOUNTING STOTEM OF THE TJNITBD STATES. Act approved March 8, 1845, chap. 71, "An act making appropiiatlq:!^ for the clvU and diplomatic expenses ol the Qovemment for the ]reu ending the thirtieth dap of 7une, eighteen hundred and fortsr-six, and for otljer purposes." (6 Stat., 762.) LtKhthouae Sbo. 1. * * * And providtd jurHief, That the FMth Aucfitor of lUhed' Aug. 8li the Treasury shal' continue to superintend the several matters aiicl 1862,10 »*»*'•• things connected with the lighthouseSj beacoas, buoys, an* public piers, aa heretofore, of the United Staites, and to perform aft the duties connected therewith, under the direction of the Secretary Of the Treasury, until otherwise ordered by liaw. Act approved August 6, 1846, chajp^ 901, "An act to provide foi the bettei oigaiiization of the Treasnry, and for the collection, safe-kec]iine, tremsfer, and disbursement of the public revenue." (9 Stat., 68.) See sec. 8§7, Sec. 16. * * * and any failure to pay over or to produce the B 8. public moneys intrusted to such person shall be held and taken to be foumt facie evidence of such embezzlement. Act approved Uarch 3, 1847, chap. 48, "An act making appropriation^ for the naval service for the year ending the thirtieth June, eighteen hundred and forty-eight." (9 Stat,, 173.) See sec. 884, Sec. 6. That in every case of the loss or capture of a vessel belong^ to the Navy of the United States, the accountbig officers of the Treasury, under the direction of the Secretary of the Navy, shall be, and they are hereby, authorized,, in the settlement of the accoimts of the purser of said vessel, to credit him with such portion of the amount, clothing, small stores, and money with which he staBdR chaiged on the books of the .Fourth Auditor of the Treasui-y, as they shall be satisfied was inevitably lost by such capture or loss of a public veaael; and such purser shall be fully exonerated by such credit from all liability on account of the provisions, clothing, small stores, and money so provect to have been, captured or lost. Act approved February SS, 1849, chap. 61, "An act foi authenticating certain records." (9 Stat., 347.) See sees. 882 That all books, papers, documents, and records in the War, Navy, '" ' • • Treasury, and Post Office Departments, and the Attorney General'^ office, may be copied and certified under seal in the same manner as those in the State Department may. now by law be, and with the same force and effect, and the said Attorney General shall cause a seal to be made and provided for his office, with such device as the President of the United States shall approve. AC(JoxjNTi:SrG SYsa?E;la: of t!hb tJNiTED states. 45 Joint resolution approved Uaich 3, 1849, No. 17, "Joint resolution for the relief of pursers in tiie ^avy, as to the expenditures made in pur- suance of orders during the 'War with Mexico, and for other purposes." (9 Stat., 419.) That the accounting officers of the Treasury are authorized and Obsolete, directed to credit pursers of the Nfivy with payments made by them for carrying on hostilities against Mexico during the late war with that Bepublic, whether the expenditures were made on land or water: Provided, That said payment shall have been made under orders of the naval officer in command, and,approved by the Secretary of the Navy: And provided, That satisfactory vouchers are produced to establish such payments. Sec. 2. That every disbursement of public moneys, or disposal of j,*|* *'"• **®' public stores, made by order of any commanding officer of the Navy, which shall be objected to by the accounting officers of the Treasury, in the settlement of the a,cicount of any disbursing -officer Bhall, nBVer- theltess, be allowed to such disbursing officer, and th-e commanding officer, by whose order such disbursement or disposal was inade, shall be accountable for the same: Provided, That satisfactoiy evidence of such order, and of the payment of public moneys or disposal of public stores, under the same, shall be produced. Act approved Uarch 3, 1849, chap. 108, "An act to establish the Home Department and to provide for 'the Treasury Department and A-ssist- ant Secretary of the Treasury, and a Cbmmissiohef of the Customs." (9 Stat., 395.) Sec. 1. Establishes new executive department to be called the Department of the Interior. Sec. 2. Secretary of the Interior to have supervision of the Patent 5**"*?' J^' Office, "subject to the same adjustment or control now exercised onllshed. similar accounts by the First or Fifth Auditor and First Comptroller of the Treasury." Sec. 3. Also Land Office, "subject-to the same control. now exercised by the First Comptroller of the Treasury." Sec. 4. Also accounte of marshals, elefks, and other officers of all the courts of the Bnited States, "subject to the same control now exercised -on like accounts by First Auditor and First Comptroller of the Treasury." Sec. 5. Also Indian affairs, subject to the same adjustment or control now exercised on similar accounts by fee S.econd Auditor and Second Comptroller of the Treasury. Seo. 6. Also Pension Office, subject to the same control now exer- cised on similar accounts by the Third Auditor and Second Comptroller of the TrSastiry. Sec. 7. Also acts of idarSlials and others in takidg and returning the census of the United States, subject to tile saihe c&ntrol now exer- cised over similar accounts by the Fifth Auditor and First Comptroller of the Treasury. Sec. 8. Also lead and other mines of the United States, and. accounts of the agente thereof, subject to. the same control now exercised on similar accounts by the Second Auditor and Second Comptroller of the Treasury. 46 ACCOUNTING SYSTEM OF THE UNITED STATES. Sbo. 9. Also ConuniBsioner of Public BuiMings, subject to the same contTQl now exercised on similar accounts by the First Auditor. Sbo. 10, Also Penitentiary of the District of Columbia, subject to the same control now exercised over similar accounts by the First Auditor and First Comptroller of the Treasury. * * • • * Sec. 12. That an officer shall be appointed by the President of the United States, by and with the advice and consent of the Senate, in the Department of the Tteasuiy, as one of its bureaus, to be called the Commissioner of Customs, who shall perform all the acts and exercise all the powers now devolved by law on the First Comptroller of the Treasury relating to the receipts from customs and the accounts of col- lectors and other officers of the customs or connected therewith. Act approved March 3, 1849, chap. 129, "An act to provide for the pay- ment of horses and other property lost or destroyed in the military service of the United States." (9 Stat., 41S.) See «ec» 277, Sec. 3. And be it further enacted, That the claim provided for under ' ' this act shall be adjusted by the Third Auditor, under such rules as shall be prescribed by the Secretary of War, under the direction or with the assent of the President of the United States, as well in regard to the receipt of applications of claimants as the species and degree of evidence, the manner in which such evidence shall be taken and authenticated, which rule shall be such as in the opinion of the President shall be best calculated to obtain the object of this act, pay- ing a due regard as well to the claims of individual justice as to the interest of the United States, which rules and regulations shall be published for four weeks in such newspapers, in which the laws of the United States are published, as the Secretary of War shall direct. Sec. 4. That in all the adjudications of said auditor upon the claims above mentioned, whether such judgment be in favor of or adverse to the claim, shall be entered in a book provided for him for that purpose. Act approved August 81, 1862, chap. 112, "Au act making appropriations for lighthouses, light boats, buoys, &c., and providing for the erec- tion and establishment of the same, and for other purposes." (10 Stat., 119.) Formerly bu- Sec. 8. Lighthouse Board constituted. To be attached to the office ISth Auditor."' oi the Secretary of the Treasury. Act approved August 16, 1866, chap. 18i, "An aot to amend the acts regulating the fees, cost, and other judicial expenses of the Oovern- ' ment In the States, Territories, and District of Columbia, and tor other purposes." (11 Stat., 60.) See leo. 2»i>, Sbo. 12. And be it further enacted, That all accounts of the United ' ' States district attorney for services rendered in cases instituted in the United States or State courts, when the United States is a party in ACCX)UNTING SYSTEM OF THE UNITED STATES. 4? Interest but not of record, or in cases instituted against the oflScers of the United States or their deputies or duly appointed agents for acta ■committed or suffered by them in the lawful discharge of their duties, «hall be audited and allowed as in other cases, assimilating the fees, as near as may be, to those provided by said act of February 26, 1853, for . like or similar services. Resolution approved Uarch 13, 1866, Besolution No. 3, "A resolution for the final adjustment of certain cases of appeal from decisions made by the Auditor of the Treasury for the Post OfS.ce Department." (11 Stat., 142.) Resolved, dec. That in every case of account or claim not finally 'l^'S?"?'']. ?7 adjusted, upon which the present First Comptroller of the Treasury, as tor for Post Auditor for the Treasury for the Post Office Department may have de- i^itS, bad^ltteeii cided, which may have been thereafter reexamined by an auditor in said ?i''''^**i?. *''"' office on new testimony and decided by him on such testimony, and from whose decision an appeal has been taken to the preset First Comptroller of the Treasury, it shall be the duty of the Second Comp- troller and Commissioner of Customs finally to adjust the same, and in case of disagreement between the said Second Comptroller and Com- missioner of Customs, the decision of the Attorney General shall be final as the decision of the First Comptroller would be if he had acted under the eighth section of the act of July 2, 1836, concerning the organization of the Post Office Departnient. Act approved Uarch 3, 1857, chap. 106, "An act making appropriations for the support of the Army for the year ending Tune thirtieth, 18S8." (11 Stat., 201.) Sec. 1. * * * and that hereafter all accoim.ts and vouchers of the See sec. 277, disbursing officers of the quartermaster's department of the Army shall ' ' be audited and settled by the Third Auditor of the Treasury. Act approved July 29, 1861, chap, 25, "An act to provide for,the suppres- sion of rebellion against and resistance to the laws of the United States, and to amend the act entitled 'An act to provide for calling forth the militia to execute the laws of the Union,' &c., passed Feb- ruary twenty-eight, seventeen hundred and ninety-five." (12 Stat., 282.) Sec. 6. And he it further enacted, That all fines to be assessed as afore- See sec. 1460, said shall be certified by the presiding officer of the court-martial, and " ' shall be collected and paid over according to the provisions and in the manner prescribed by the seventh and eighth sections of the act of February twenty-eight, seventeen hundred and ninety-five, to which this is an amendment. 48 ACCOTJlirTING SYSTEM OP THE tTNITEt) STAGES. Act appioved July 17, 18^, cfhap. 199, "An atft to provide tor the more prompt settlement of the accounts of the disbursing officels." (li Stat., 693.) See sec. 862S, Sec. 1. Be it enacted, dec, That from and after the passage of tbia Intloii or'nfar.'sl ^^ &^y ofScer or agent of the United States who shall receive public 186 J. money which he is not authorized to retain as sakuy, pay, or emolu- ment, shall render his accounts monthly instead of quarterly, aa here- tofore; and such accounts, with the vouchers necessary to the correct and prompt settlement thereof, shall be rendered direct to the proper accounting ofiSce; of the Treasury, and be mailed or otherwise for- warded to its proper address within ten days after the expintMaa of each successive month. And in the case of the nonreceipt at the Treasury of any ac(!ount8 within a reasonable and proper time diere- after, the officer whose accounts are in default shall be required to furnish satisfactory evidence of having complied with the provisions of this act; and lor any default on his part the delinquent officer shall be deemed a defaulter and be suTjject to all the penalties prescribed by the sixteenth sectibn of the act of August sixth, eigiiteen hundred . and forty-six, "to provide lor the better organization of the Treasury, and for the collection, safe-keeping, transfer, and disburBemeiit of the public revenue": Provided, That the Setretaryof the Treasury may, if in his opinion the circumstances of the case justify and require it, extend the time hereinbefore prescribed for the rendition of accounts: And provided fuTther, That nothing herein contained shall be construed to restrain the heads of any of the departments from requiting such other returns or reports from the officer or agent, subject to the control of such h^ads of departments, as the public interests may require. Act approved Uarch 3, 1863, chap. 78, "An act to promote the efficiency of the Corps of Engineers of the Ordnance Department, and for other purposes.". (12 Stat., 743.) See sec. WO, Seo. 6. And he it further enacted, That all payments of advanced boimty made to enlisted men who have been discharged before serving out the term required by law for its payment in full 6hall be allowed in the settJement of the accounts of the paymasters at the Treasoiy; but hereafter in all such cases, the amount so advanced shall be charged against the enlisted men, unless the discharge be upon surgeon's cer- tificate for wounds received or sickness incurred since their enlistment. Act approved Hay 17, 1864, chap. 87, "An act to establish a posttl money-order system." (18 Stat., 78.) d'So4«'"K *8* ^*°' ^^' ^P^"* *"^ °^ '''^y indictment lor embezzlement it shall be ' ' ' prima facie evidence for the purpose of showing a balance against sudi person to produce a transcript from the money-order account books of the Auditor of the Treasury for the Post Office Department; and such transcript when certified by said auditor under seal of his office shall be admitted as evidence in the courts of the United States. ACCOUNTHiTG SYSTEM OP THE tTNITED STATES. 4& Act approved June 17, 1864, chap. 130, "An act to legulate the foieign teade on the northein, northeastern, and northwestern frontiers pf the ITnited States, and lor other purposes." (13 Stat., 134.) Sec. 5. And he it further enacted, That all bonds given by collectors „ S|" *^''' 2*20, of customs, naval officers, surveyors, and by all officers of the customs throughout the United States shall be approved by the commissioner of customs, in whose office they are now required to be filed. ActapprovedJuneSO, 1864, chap. 173, "An act to provide internal revenue to support the Government, to pay Interest on the public debt, and for other purposes." (13 Stat., 2S3.) Sec. 2. And be it fvjrther enacted, That it shall be the duty of the See sec. 277 Commissioner of Internal Revenue to pay over daily to the Treasurer . of the United States all public moneys which may come into his pos- session, for which the Treasurer shall give proper receipts and keep a faithful account; and at the end of each month the said commissioner shall render true and faithful accounts of all public moneys received or paid out, or paid to the Treasurer of the United States, exhibiting proper vouchers therefor, and the same shall be received and exam- ined by the Fifth Auditor of the Treasury, who shall thereafter certify the balance, if any, and transmit the accounts, with the vouchers and certificates, to the First Comptroller for his decision thereon ; and the said commissioner, when such accounts are settled as herein provided for, shall transmit a copy thereof to the Secretary of the Treasury. Sec. 9. Andhe it further enacted. That before any collector shall enter Sec se'*. 3148, upon the duties of his office he shall execute a bond * * * to be " ' approved by the Solicitor of the Treasury, * * * bond shall be filed in the office of the First Comptroller of the Treasury * * *. Sbg. 35. And be it further enacted, That if any collector fail either to See sec. 3217, collect to to render his account, or to pay over in the manner or within the times hereinbefore provided, it shall bie the duty of the First Comptroller of the Treasury, and he is hereby authorized and requiredj Act approved July 4, 1864, chap. 248, ' 'An act for the relief of seamen and others borne on the books of vessels wrecked or lost in the naval serv- ice." (13 Stat., 389-380.) Seg. 1. Be it enabled, &c.. That the proper accounting officers of thie See sec. 286, Treasury be, and they are hereby, authorized', under the direction of " the Secretary of the Navy, in settling the accounts of seamenj anad. others, not officers, borne on the books of any vessel in the Navy, which shall have been wrecked, or which shall have been usaheard of so long, that her wreck inay be presumed, or which shall have been destroyed or lost, with the rolls and papers necessary to a regular and exact settle- meat of such accounts, to fix a day when such wreck, destruction, or loss shall be deemed and taken to have occurred. Sec. 2. ^ri<^'6« iJ /wrtAer enacici, That the proper accounting officers See sec. 287, of the Treasury be, and they are hereby authorized in settling the ac- counts of the petty officers, seamen, and others, not officers, on board of any vessel in the employ of the United States, which by any casualty, 75554—11 4 50 AOOOUNTING SYSTEM OF THE UNITED STATES. or in action with the enemy, has been or may be sunk or otherwise destroyed, together with the rolls and papers necessary to the exact ascertainment of the several accounts of the same at the date of such loss, to assume the last quarterly return of the paymaster of any such vessel as the basis for the computation of the subsequent credit to those on board, to the date of such loss, if there be no official evidence to the contrary. Where such quarterly return has, from any cause, not been made, the said accounting officers are hereby authorized to adjust and settle said accounts on principles of equity and justice; and to allow and pay to each person, not an officer, employed on a vessel so sunk or otherwise destroyed, and whose personal effects have been lost a sum not exceeding $60 as compensation for loss of his personal efiects. See sec. 289, Sec. 3. And be it further enaeted, That in case of the death of such petty officer, seaman, or other person, not an officer, such payment shall be made to the widow., child or children, father, mother, brothers and sisters (jointly) in that order of preference, under such rules as the Second Comptroller of the Treasury may prescribe; such credits and gratuity to be paid out of any money in the Treasury not otherwise appropriated. Act approved March 3, 1865, chap. 78, "An act to amend an act entitled 'An act to provide internal revenue to support the Government, to pay interest on the public debt, and for other purposes,' approved Jane thirtieth, eighteen hundred and sixty-four." (13 Stat., 483.) See sec. 8144, Sec. 4. And be it further enacted, That * * * in such sUm and ■ ' form as shall be prescribed by the First Comptroller of the Treasury and approved by the Secretary. Act approved April 6, 1866, chap. 27, "An act to amend the act entitled 'An act for the relief of seamen and-others borne on the books of vessels wrecked or lost in the naval service, approved July 4, 1864, and for other purposes.' " (14 Stat., 14.) See sec. 288, gno. 1. Be it enacted dec, That in case any officer of the Navy <« Marine Corps on board a vessel in the employ of the United States, which. by any casualty, or in action with the enemy, has been or may be sunk, or otherwise destroyed, shall thereby have lost his personal effects, the proper accounting officers are hereby authorized, with the api»oyal of the Secretary of the Navy, to allow such officer a sum not exceeding the amount of his sea pay for one month, as compensation for said loss: Provided, That the accounting officers shall in all cases require a schedule and certificate from the officer making the claim for effects so lost: And providedfurfher, That no allowance shall be made by virtue of this act for any loss incurred prior to the 19th day of April, 1861. Act approved July 18, 1866, "An act to reduce internal taxation and to amend an act entitled 'An act to provide Internal revenue to sup- port the Government to pay interest on the public debt, and for other purposes,' approved June thirtieth, eighteen hundred and slzty-fonr, and acts amendatory thereof." (14 Stat., 110.) See lec. 8218, Buo. 9. And be it further enacted, Th&t * * * ProwdW, That it ' ' shall be proved to the satisfaction of the Commissioner of Internal Revenue that due diligence was used by the collector, who shall certify the facts to the First Comptroller of the Treasury. * * * ACCOUNTING SYSTEM OF THE UNITED STATES. 51 Act approved July 28, 1866, chap. 297, "An act to supply deficiencies in the appropriations for the service of the fiscal year ending June 30, 1866, and for other purposes." (14 Stat., 327.) Sec. 8. And be it further enacted, That section 4 of the act entitled See sec. 277, "An act to provide for the payment of horses and other property lost or destroyed in the service of the United States," approved March 3, 1849, be amended by striking out all after the enacting clause, and in lieu thereof inserting the words "That the said auditor shall, in all cases, transmit his adjustment, with all papers relating thereto, to the second comptroller for his revision and decision thereon, the same in all respects as is provided in the act of the second of September, eight- een (seventeen) hundred and eighty-nine." Sesolution approved Uarch 2, 1867, "A resolution in relation to na- tional banking associations." (14 Stat., 672.) No. 49. Resolved by the dec. That in all cases where a national bank- See sec. 6218, has paid or may pay in excess of what may be or has been found due from said bank on account of the duty required to be paid to the Treas- urer of the TJnited States, the bank so having paid or paying such excess of duty may state an account therefor, which on being certified by the Treasurer of the United States and found correct by the First Comptroller of the Treasury, shall be refunded in the ordinary manner by warrant on the Treasury. Besolution approved Uarch 2, 1867, Resolution No. 48, "A resolution to facilitate the settlement of accounts of disbursing officers." (14 Stat., 571.) Resolved by &c., That so much of the act entitled "An act to provide See sec. 8628, for the more prompt settlement of the accounts of disbursing officers," ' ' approved July seventeen, eighteen hundred and sixty-two, as provides that "such accounts with the vouchers necessary to the correct and prompt settlement thereof, shall be rendered direct to the proper accounting officers of the Treasury," be, and the same is hereby, repealed; and all such accounts and vouchers shall hereafter be sent to the bureau to which they pertain, and, after the examination there, shall be passed to the proper accounting officer of the Treasury for settlement. Joint Besolution approved March 29, 1867, Besolution No. 22, "Joint Besolution authorizing the Second Auditor to settle the accounts of officers of the Army in certain cases." (15 Stat., 25.) That the Second Auditor be, and he is hereby, authorized and See sec. 278, instructed to audit and settle the accounts of line officers of the Army to the extent of their pay for their services as such, in all cases where such auditor shall be satisfied by affidavit of such line officers or other- wise, of their inability to make their monthly report or returns by reason of their having been prisoners in the hands of the enemy, or any accident or casualty of war, they having been unable to account for proparty in their possession. 53 AOOOtriraiJirG system of the united states. Act •^proved Maioh 16, 1868, chap. 89, "An act to faciUtate the settle^ BMBt ot paymasters' accounts." (15 Stat., 42.) •m in. M1« Tbftt tiie proper accounting officers of the Treaaury be, and th«y aie hmlby, Autborized, in the settlement of accounts of paymasters of the Astay, to allow such credits for overpayments made in good faith on public account since the commencement of the rebellion, and prior to Hw pawage of this act, as shall appear to them to be just, by such vottchen and testimony as they shall require. ■.f. Aetapprored March 19, 1868, chap. 81, "An act to facilitate the payment of Midlers' bounties under the act of 1866." (16 Stat., 44.) Sic. 1. Additional clerks authorized to facilitate payment of sol- dioTi' bounties in the Second Auditor's office. <"• 8x0. 4. That the Second Comptroller and Second Auditor are «ich hereby autborized to detail one clerk in his bureau, who shall sign all certlflcatOi asd papers issued under any of the several bounty acts for audi comptroller and auditor, and such signature shall be as valid in all feapecti ee if signed by ibe said comptroller and auditor, who shall be nqpon^ble, respectively, for the official acts of said clerk. Act approred March 30, 1868, chap. 36, "An act to amend an act entitled 'As act to provide for the prompt settlement of pubUc accounts,' l^prored March three, eighteen hundred and seventeen." (16 Stat., •m »$»• Ml Bte, 1, Be it ewwted, &e.. That the act of March three, eightesn buadred and seventeen, entitled 'An act to provide for the promiit aettlemeDt of public accounts,' shall not be construed to authorize heada of departments to change or modify the balances that may be certified to them by the commissioner of customs or the Comptroller of tlie TlreseuTy, but that such balances, when stated by the auditor and properly certified by the comptroller as provided by that act, ahall be taJten and considered as final and conclusive upon the ezecu- tlre biaacb of the Government, and be subject to revision only by Coogreai ot the proper courts: Provided, That the head of the proper deparbueBt before signing a warrant for any balance certified to him bjr a comptroller, may submit to such comptroller any fatcts in his judgment affecting the correctness of such balance, but the decision of dbe comptroller thereon shall be final and conclusive as hereinbefore provided. Act lVPfO«r«d July 20, 1868, chap. 176, "An act making appropriations lor Hu Ifi^slatlve, executive, and Judicial expenses ot the Oovem- UMOl, for the year ending the SOth \V *».»*• ., .1 , . , TT, ^ , , minister oaths. to detail one or more of the employees of the War Department for the piurpose of administering the oaths required by law in the settlement of officers' accounts for clothing, camp and garrison equipage, quarter- masters' stores, and ordnance, which oaths shall be administered with- out expense to the parties taking them. In settling the accounts of the commanding officer of a company for clothing and other military sujjplies, the affidavit of any such officer may be received to show the loss of vouchers or company books, or any matter or circumstance tend- ing to prove that any apparent deficiency was occasioned by unavoid- able accident or lost in actual service, without any fault on his part, or that the whole or any part of such clothing and supplies had been properly and legally used and appropriated; and such affidavit may be considered as evidence to establish the facts set forth, with or with- . ; out other evidence, as may seem to the Secretary of War just and proper under the circumstances of the case. Sec. 236. All claims and demands whatever by the United States Taken from or against them, and all accounts whatever in which the United States a, igiy, "* are concerned, either as debtors or as creditors, shall be settled and adjusted in the Department of the Treasury. Sec. 243. No person appointed to the office of Secretary of the Treas- Limitation on Tiry, or First Comptroller, or First Auditor, Treasurer, or Register, shall ° s o oe. directly or indirectly be concerned or interested in carrying on the busi- ness of trade or commerce, or be owner in whole or in part of any sea 60 AOOOTTNTING SYSTEM OF THE UNITED STATES. vessel, or purchase by himself, or another in trust ior him, any public lands or other public property or be concerned in the purchase or dis- posal of any public securities of any State, or of the United States, or take or apply to his own use any emolument or gain for negotiating or transacting any business in the Treasury Department, other than what shall be allowed by law; * • • Umitation on Sso. 244. Every clerk employed in the Treasury Department who iioiding offloe. carries on any trade or business in the funds or debts of the United States, or of any State, or in any kind of public property, or who takes or applies to his own use any emolumeiit or gain for negotiating or transacting any business in the Department shall be deemed guilty of a misdemeanor, and punished by a fine of five hundred doUars and removal from office. Repealed by Seo. 250. The Secretary of the Treasury shall cause all accounts of OT?'Aot."' "'**" ^^ expenditures of public money to be settled within each fiscal year, except where the distance of the places where such expenditure occurs may be such as to make further time necessary; and in respect to expen- ditures at such places the Secretary of the Treasury, with the assent of the President, shall establish fixed periods at which a settlement shall be required. Beports of An- Sbo. 260. The Secretary of the Treasury shall lay before Ck>ngreB8 at dltors for W«r^, ■ ^ * i. i ^ • • i.- i and Navy De- the commencement of each regulair session, accompanying his annual partment. statement of the public expenditure, the reports which may be made to him by the Auditor charged with the examination of the accoimts of the Department of War and the Department of the Navy, respectively, showing the application of the money appropriated for those depart- ments for the preceding year. Offloes abol- Seo. 268. There shall be in the Department of the Treasury a First err Aot. First Comptroller and a Second Comptroller, each of whom shall be appointed knowt^as'oonm- ^Y *^^ President, by and with the advice and consent of the Senate, boUer of tfie and shall be entitled to a salary of five thousand dollars a year. TrWflB u r y ■ Sec 269. It shall be the duty of the First Comptroller: DMke"*'i*ot * ^ ^Bt. To examine all accounts settled by the Fifth Auditor, and by the Commissioner of the General Land Office, and to certify the bal- ances arising thereon to the Register. Second. To superintend the adjustment and preservation of the public accounts subject to his revision. Third. To countersign all warrants drawn by the Secretary of. the Treasury which shall be warranted by law. Fourth. To superintend the recovery of all debts certified by him to be due to the United States, and for that purpose to direct all such suits and legal proceedii^, and to take such measures as may be authorized by law and are adapted to enfore prompt payment thereof. Bepealed by Sec 270. Whenever the Postmaster Greneral or any person whose accounts have been settled by the Sixth Auditor is dissatisfied with the settlement made by the auditor, he may within twelve months appeal to the First Comptroller, whose decision shall be conclusive. •e^*?*of the ^^°- ^^^' '^^^ ^^^ Comptroller in every case where, in his opinion, Dookerf Aet for further delays would be injurious to the United States shall direct the amendment. pjj,g,. ^^^ py^j^ j^^jitg^ ^j th^ Treasury forthwith to audit and settle any particular account which such officers may be authorized to audit and settle, and to report such settlement for revision and final decision by the First Comptroller. ACCOUNTING SYSTEM OP THE UNITED STATES. 61 Sec. 272. The First Comptroller shall make an annual report to Kepealed by CongresH of such officers as shall have failed to make settlement of their Dockcry Act. accounts for the fiscal year within the year or within such further time as may have been prescribed by the Secretary of the Treasury for such settlement. Sec. 273. It shall be the duty of the Second Comptroller: Bepealed by First. To examine all accounts settled by the Second, Third, and """''^'y ^«*- Fourth Auditors and certify the balances arising thereon to the Secre- tary of the department in which the expenditure has been incurred. Second. To countersign all warrants drawn by the Secretaries of War and of the Navy which shall be warranted by law. Third. To report to the Secretaries of War and of the Navy the official forms to be issued in the different offices for disbursing the public money in those departments and the manner and form of keeping and statii^ the accounts of the persons employed therein. Fourth. To superintend the preservation of the public accounts subject to his revision. Sec. 274. The Second Comptroller may prescribe rules to govern the , Dntles trans- payment of arrears of pay due to any petty oincer, seaman, or other troUer of tie person not an officer on board any vessel in the employ of the United '^'■**™'y- States, which has been sunk or destroyed, in case of the death of such petty officer, seaman, or person to the person designated by law to receive the same. Sec. 275. The Second Comptroller may detail one clerk to sign in the Kepealed by place of the comptroller all certificates and papers issued under any provision of law relating to bounties; but the comptroller shall be responsible for the official acts of such clerk. Sec. 276. There shall be connected with the Department of the ^^Modmed^ ^by Treasury six auditors of accoimts, who shall be appointed by the Dockery Act. President, by and with the advice and consent of the Senate, and shall be known as the First, Second, Third, Fourth, Fifth, and Sixth Auditors, respectively. Each auditor is entitled to a salary of foiu: thousand dollars a year. Sec. 277. The duties of the auditors shall be as follows: Modified by First. The First Auditor shall receive and examine all accounts " ■' • accruing in the Treasury Department, all accounts relating to the receipts from customs, including accounts of collectors and other offi- cers of the customs, all accounts accruing on account of salaries in the Patent Office, all accounts of the judges, marshals, clerks, and other officers of all the courts of the United States, all accounts of the officer in charge of the public buildings in the District of Columbia, all accounts of the expenditures of the Department of Agriculture, all accounts relating to prisoners convicted in any court of the United States; and, after examination of such accounts relating to the receipts from cus- toms, including the accounts of collectors and other officers of the customs, he shall certify the balance and transmit the same, with the vouchers and certificates, to the Commissioner of Customs for his deci- sion thereon, and he shall certify the balances of all Other accounts, and transmit the same, in like manner, to the First Comptroller for his decision thereon. Second. The Second Auditor shall receive and examine all accounts relating to the pay and clothing of the Army, the subsistence of offi- cers, bounties, and premiums, military and hospital stores, and the contingent expenses of the War Department, all accounts relating to 62 ACCOUNTING SYSTEM OF THE UNITJiU SXAXJiio. Indian affairs, and to agents of lead and other mines of the United States; and, after examination of such accounts, he shall certify the balances, and transmit such accounts, with the vouchers and certifi- cates, to the Second Comptroller for his decision thereon. Third, The Third Auditor shall receive and examine all accounts relative to the subsistence of the Army, the Quartermaster's Depart- ment, and generally all accounts of the War Department other than those provided for; all accounts relating to pensions for the Army, and all accounts for compensation for the lose of horses and equipments of officers and enlisted men in the military service of the United States, and for the loss of horses and equipments, or of steamboats, and all other means of transportation, in the service of the United States by contract or impressment; and, after the examination of such accounts, he shall certify the balances and shall transmit such accounts, with all the vouchers and papers and the certificates, to the Second Comptroller for his decision thereon. Fourth. The President may assign to either the Second or the Third Auditor the settlement of the accounts in the War Department existing at the conclusion of the war of eighteen hundred and twelve. Fifth. The Fourth Auditor shall receive and examine all accounts accruing in the Navy Department or relative thereto, and all accounts relating to Navy pensions; and, after examination of such accounts he shall certify the balances, and shall transmit such accounts, with the vouchers and certificates, to the Second Comptroller for his deci- sion thereon. Sixth. The Fifth Auditor shall receive and examine all accounts accruing in or relative to the Department of State, all accounts of the Commissioner of Internal Revenue, all accounts relating to the con- tingent expenses of the Patent Office, and all accounts relating to the census. Seventh. The Sixth Auditor shall receive all accounts arising in the Post Office Department, or relative thereto, with the vouchers neces- sary to a correct adjustment thereof, and shall audit and settle the same and certify the balances thereon to the Postmaster General. He shall keep and preserve all accounts and vouchers after settlement. He shall close the account of the Department quarterly, and transmit to the Secretary of the Treasury quarterly statements of its receipts and expenditures. He shall report to the Postmaster General, when required to do so, the manner and form of keeping and stating the accounts of the Department, and the official forms of papers to be used in connection with its receipts and expenditures. He shall report to the Postmaster General all delinquencies of postmasters in rendering their accounts and returns, or in paying over money-order funds and other receipts at their offices. He shall register, charge, and counter- sign all warrants upon the Treasiu-y for receipts or payments issued by the Postmaster General, when warranted by law. He shall perform such other duties in relation to the financial concerns of the Depart- ment as may be assigned to him by the Secretary of the Treasiury, and make to the Secretary or to the Postmaster General such reports respect- ing the same as either of them may require. Duties of An. Seo. 278. The Second Auditor shall audit and settle the accounts of partmcnt pre- line officers of the Army, to the extent of the pay due them for their Docket Act. "" ^©"^c^s ^s such, notwithstanding the inability of any such line officer to account for property intrusted to his possession, or to make his ACCOUNTING SYSTEM OP THE UNITED STATES. 68 monthly reports or returns, if such Auditor shall be satisfied by the affidavit of the officer or otherwise that the inability was caused by the officer's having been a prisoner in the hands of the enemy, or by any accident or casualty of war. Sec. 279. The Second Auditor may detail one clerk to sign in the Sec note to place of the Auditor, all certificates and papers issued under any ' ' ■ • provisions of law relating to bounties; but the Auditor shall be respon- sible for the official acts of such clerk. Sec. 280. Any moneys paid by a paymaster in the Army to an Taken from enlisted man as an advance bounty shall be allowed in the settlement iges. ' ' of the accounts of the paymaster, notwithstanding the discharge of such enlisted man before serving the time required by law to entitle him to payment of such moneys. Sec. 281. The proper accounting officers are authorized, in the settle- Taken from ment of the accounts of the paymaster of the Army, to allow such credits ises. ' ' for overpayments made in good faith on public account, since the foiu-teenth day of April, eighteen hundred and sixty-one, and before the sixteenth day of March, eighteen hundred and sixty-eight, as shall appear to them, by such vouchers and testimony as they shall require, to be just. Sec. 282. In all cases where it has become necessary for any officer Taken from or enlisted man of the Army to file his evidence of honorable discharge of'Say if 1870.' from the military service of the United States, to secure the settlement of his accounts, the accounting officer with whom it has been filed shall, upon application by said officer or enlisted man, deliver to him such evidence of honorable discharge; but his accounts shall first be duly settled, and the fact, date, and amount of such settlement shall be clearly written across the face of such evidence of honorable dis- charge and attested by the signature of the accounting officer before it is delivered. Sec. 283. The Auditors charged with the examination of the accounts Amended by of the Departments of War and of the Navy, shall keep all accounts of |?y Act." **" the receipts and expenditures of the public money in regard to those departments and of all debts due to the United States on moneys advanced relative to those departments; shall receive from the Second Comptroller the accounts which shall have been finally adjusted, and shall preserve such accounts, with their vouchers and certificates, and record all requisitions drawn by the Secretaries of those depart- ments, the examination of the accounts of which has been assigned to them. They shall annually, on the fiffst Monday in November, severally report to the Secretary of the Treasury the application of the money appropriated for the Department of War and the Department of the Navy, and they shall make such reports on the business assigned to them as the Secretaries of those departments may deem necessary and require. Sec. 284. In every case of the loss or capture of a vessel belonging "Paymaster " to the Navy of the United States, the proper accounting officers of the "purser" by act Treasury, imder the direction of the Secretary of the Navy, are author-"'*'*''- 1*' ^®'®' ized, in the settlement of the accounts of the (paymaster) (purser) of such vessel, to credit him with such portion of the amoimt of the pro- visions, clothing, stores, and money, with which he stands charged on the books of the Fotu:th Auditor of the Treasury, as they shall be satisfied was inevitably lost by such capture or loss of a public vessel; and such purser shall be fully exonerated by such credit from all 64 AOOOUNTING SYSTEM OF THE UNITED STATES, liability on account of the provisions, clothing, small stores, and money so proved to have been captured or lost. Taken from Sec. 285. Every disbursement of public moneys or disposal of resolution 17, of ,,. , , -l j. v ■ zc j.\. j i Mar. 8, 1840. pubuc stores, made by % disbursing officer pursuant to an order or any commanding officer of the Navy, shall be allowed by the proper accounting officers of the Treasury, in the settlement of the accounts of the officer upon satisfactory evidence of the making of such order, and of the payment of money or disposal of stores in conformity with it; and the commanding officer by whose order such disbursement or disposal was made shall be accountable for the same. Taken from Sec. 286. The proper accounting officers of the Treasury are author- 1864. ' ized, under the direction of the Secretary of the Navy, in settling the accounts of seamen, and others not officers, borne on the boolm of any vessel in the Navy which shall have been wrecked, or which shall have been unheard from so long that her wreck may be presumed, or which shall have been destroyed or lost, with the rolls and papers necessary to a regular and exact settlement of such accotmta, to fix a day when such wreck, destruction, or loss shall be deemed to have occiured. Taken from Sec. 287. The proper accounting officers of the Treasury are author- 1864. ' ized, in settling the accounts of the petty officers, seamen, and otheiB, not officers, on board of any vessel in the employ of the United States, which by any casualty, or in action with the enemy, has been or may be sunk or otherwise destroyed, together with the rolls and papers necessary to the exact ascertainment of the several accounts of the same at the date of such loss, to assume the last quarterly return of the paymaster of any such vessel as the basis for the computation of the subsequent credits to those on board, to the date of such loss, if there be no official evidence to the contrary. Where such quarterly return has, from any cause, not been made, the accounting officers are author- ized to adjust and settle such accounts on principles of equity and justice. Taken from Sbo. 288. The proper accounting officers of the Treasiuy Depart^ 1864. 'ment are authorized, in settling the accounts of the petty officers, seamen, and others not officers, on board of any vessel in the employ of the United States, which by any casualty, or in action with the enemy, has been or may be sunk or otherwise destroyed, to allow and pay each person not an officer employed on the vessel bo sunk or destroyed and whose personal effects have been lost, a sum not exceed- ing sixty dollars, as compensation for the loss of his pereonal effects. See sec. 290, Sec 289. In the case of the death of any such petty officer, seaman, or other person not an officer, such payment shall be made to the widow, child or children, father, mother, or brothers and sisters jointly, following that order of preference; such credits and gratuity to be paid out of any money in the Treasury not otherwise appropriated. Farther prorl- Sbc. 290. In case any officer of the Navy or Marine Corps on board aatlon made by * vessel in the employ of the United States which by any casualty, or 1886.°' "'"' ™ action with the enemy, at any time since th« nineteenth day of April, eighteen hundred and sixty-one, has been or may be sunk or destroyed, shall thereby have lost his personal effects, without negli- gence or want of skill or foresight on his part, the proper accounitins offices are authorized, with the approval of the Secretary of the Navy, to allow to such officer a 8\im not exceeding the amount of his sea pay for one month as compensation for such loss. But the accounting AOOOUNTING SYSTEM OB" THE UNITED STATES. 65 officers shall in all cases requirg a schedule and certificate from the officer making the claim for effects so lost. Sec. 291. Whenever any sum of money has been or shall be issued, T'''S" j,'J " 9* from the Treasury for the purpose pf intercourse or treaty with foreign 1798. nations, in pursuance of any law, the President is authorized to cause the same to be duly settled annually with the proper accounting offi- cers of the Treasury, by causing the same to be accounted for, specific- ally, if the expenditure may, in his judgment, be made public, and by making or causing the Secretary of State to make a certificate of the amount of such expenditures as he may think it advisable not to specify; and every such certificate shall be deemed a sufficient voucher for the sum therein expressed to have been expended. Sec. 292. The Sixth Auditor shall superintend the collection of all One of ' the debts due the Post Office Department, and all penalties and forfeitures ties" otAuOitoi imposed for any violation of the postal laws, and. take all such other C''J?^*P®''* measures as may be authorized by law to enforce the payment of such debts and the recovery of such penalties and forfeitures. He shall also superintend the collection of all penalties and forfeitures arising under other statutes, where such penalties and forfeitures are the consequence of unlawful acts affecting the revenues or property of the Post Office Department. ^ ' Sec. 293. The Sixth Auditor shall keep the accounts of the money- One of the order business separately, and in such manner as to show the number ties" p/ Auditor and amount of money orders issued at each office, the number ^iidG* *'£'' P""® amount. paid, the amount of fees received, and all expenses of the money-order business. Sec. 294. The Sixth Auditor shall state and certify quarterly to the one of the Postmaster General an account of the money paid by postmasters out tiJ^M^IiYAndltor of the receipts of their offices, and pursuant to appropriations, on for Post Office account of the expenses of the postal service, designating the heads under which such payments were made. Sec. 295. Whenever a judgment is obtained for a debt or damages One of the due the Post Office Department, and it satisfactorily appears that such tiS" of^Andltor judgment, or so much thereof as remains unpaid, cannot be collected for Post Office by due process of law, the Sixth Auditor may, with tiie written consent of the Postmaster General, compromise such judgment, and accept in - satisfaction less than the full amount thereof. . Seg. 296. In case of delinquency of any postmaster, contractor, or one of the other officer, agent, or employee of the Post Office Department, in tiM"o" Auditor which suit is brought, the Sixth Auditor shall forward to the Depart- for Post Office ment of Justice certified copies of all papers in his office tending to sustain the claim. Sec. 297. The several auditors are empowered to administer oaths See »cts of to witnesses in any "case in which they may deem it necessary for the june s' 187^ due examination of the accounts with which they shall be charged. |^*j._ ""'• ^** Sec 298. Any mayor of a city, justice of the peace, or judge of any see sec. 297, court of record in the United States may administer oaths, in relation ™P™' to the examination and settlement of the accounts committed to the charge of the Sixth Auditor. . Sec. 299. All accounts of the United States district attorneys for C ompensation services rendered in cases instituted in the courts of the United States, neys as provided or of any State, when the United States is interested, but is not a party gg^ toM? E.°s!" of record, or in cases instituted against the officers of the United States, and, subsequent or their deputies or duly appointed agents, for acts committed or 75554—11 5 ' 66 AOOOtlNTING SYSTEM OP THE UNITED STATES. omitted or suffered by them in the lawful discharge of their duties, shall be audited and allowed as in other cases, assimilating the fees, OB near as may be, to those provided by law for similar services in cases in which the United States is a party. See act of Feb. Sec. 300. Whenever the disbursing oflScer or agent by whom was ' ' issued any check which has been lost, destroyed, or stolen, is dead, or no longer in the service of the United States, the proper accounting oflScer shall, under such regulations as the Secretary of the Treasury may prescribe, state an account in favor of the owner of such original check for the amount thereof, and charge such amount to the account of such officer or agent. j^^Araended b^y Sj.c. 300A. All claims of loyal citizens in States not in rebellion, for 1875, acooonts quartermaster's stores actually furnished to the Army of the United taiy IstebUBli- States, and receipted for by the proper officer receiving the same, or Auditor War De^ ^^^*^ ^^^ have been taken by such officers without giving such partment. receipt, may be submitted to the Quartermaster General of the United States, accompanied with such proofs as each claimant can present of the facts in his case, and it shall be the duty of the Quartermaster General to cause such claim to be examined, and if convinced that it is just, and of the loyalty of the claimant, and that the stores have been actually received or taken for the use.of , and used by the Army, then to report each case to the Third Auditor of the Treasury, with a recom- mendation for settlement. See 800A su- Sbc. 300B. All claims of loyal citizens in States not in rebellion, for "'"■ subsistence actually furnished to the Army and receipted for by the proper officer receiving the same, or which may have been taken by such officers without giving such receipt, may be submitted to the Commissary General of Subsistence,* accompanied by such proof as each claimant may have to offer; and it shall be the duty of the Gom- missary General of Subsistence to cause each claim to be examined, and if convinced that it is just, and of the loyalty of the claimant, and the stores have actually been received, or taken for the use of, and used by the Army, then to report each case for payment to the Third Auditor of the Treasury with a recommendation for settlement. * • * Amended by Sec. 305. The Treasurer shall receive and keep the moneys of the ery Ac\ °' ' United States, and disburse the same upon warrants drawn by the Secretary of the Treasury, countersigned by either comptroller * * *. He shall render his accounts to the First Comptroller quar- terly, or oftener, * * ». He shall at all times submit to the Secre- tary of the Treasury and the First Comptroller or either of them, the inspection of the moneys in his hands. Seo. 307. Vouchers for drafts remaining unpaid. Amended by Sec. 311. The Treasurer shall, on the third day of every session of ery' Act."' "'"'''' Congress, lay before the Senate and House of Representatives fair and accurate copies of all accounts by him from time to time rendered to and settled with the First Comptroller, as also a true and perfect account of the state of the Treasury. Amended by Sho. 313. It shall be the duty of the Register; * * » to receive Dockory Act. feom the First Comptroller and Commissioner of Customs the accounts which shall have been finally adjusted, and preserve such accounts with their vouchers and certificates. * • * Dodtery'Ac"t" "^ ^^°' ^^^' '^^^ Commissioner of Customs shall examine all accounts settled by the First Auditor relating to the receipts from customs, including accounts of collectors and other officers of the customs, tad AOOOTJISrTIlirG SYSTEM OF THE UliriTBD STATES. 67 certify the balances arising thereon to the Register. [And shall per- form, all the acts and exercise all the power relating to the receipts from customs and the accounts^ of collectors and the other officers of the customs or connected there:with, devolved by section two hundred and sixty-nine upon the First Comptroller in regard to other receipts and other accounts.] Sbc. 318. The Commissioner of Customs shall report to the Secretary Superseded by of the Treasury official forms to be used in the different offices for col- leeting the public receipts from customs, and all the manner and form of keeping the accounts of persons employed therein. Sec. 396. * * * (Duties of Postmaster General). Sixth. To con- Expenses trol , according to law , and subj ect to the settlement of the Sixth Auditor, all expenses incident to the service of the Department. Sec 404. The Postmaster General shall deliver to the Sixth Auditor, |*''*", from within sixty days after the making of any contract for carrying the mail, i872. a duplicate copy thereof. Sec 405. All orders and regulations of the Postmaster General Taken from which may originate a claim, or in any manner affect the accounts of i872. the postal service, shall be certified to the Sixth Auditor. Sec. 406. Upon the certified quarterly statement by the Sixth T*''?",*''*'?' Auditor of the payments by postmasters on accounts of the postal 1872. Bervice, tiie Postmaster General shall issue his warrant to the Treasurer to carry the amount to the credit of the postal revenue and to the debit ©f the proper appropriation upon the books of the auditor. Sec 407. The posfel revenue and all the debts due the Post Office Amended by Department shall, when collected, be paid into the Treasury of the i894. ' ' United States, under the direction of the Postmaster General, and the Treasurer, assistant treasurer, or designated depository receiving such payment, shall give the depositor duplicate receipts therefor. - Sec. 408. All deposits on account of the postal service shall be Jt^f^iSlJ' 2* brought into the Treasury by warrants of the Postmaster General, 1892. countersigned by the auditor; and no credit shall be allowed for any deposit until such Warrant has been issued. Sec. 409. In all cases of fine, penalty, forfeiture, or disability, or„®?* "' *''* alleged liability for any sum of money by way of damages or other- ties" of tie An- wise, under any provision of law in relation to the officers, employees, offlce °Depart- operations, or business of the postal service the Postmaster General ment. may prescribe such general rules and modes of proceeding as shall appear to be expedient, for the government of the Sixth Auditor, in ascertaining the facts in each case in which the Auditor shall certify to Mm that the interests of the department probably require the exercise . of his powers over fines, penalties, forfeitures, and liabilities, and upon the fact being ascertained the Auditor may, with the written consent of the Postmaster General, mitigate or remit such fine, penalty, or forfeiture, remove such disability, or compromise, release or discharge such claim for such sum of money and damages, and on such terms as the Auditor diall deem just and expedient. Sec. 456. All returns relative to the public lands shall be made to Amended by the Commissioner of the General Land Office; and he shall have power Dockery Act. to audit and settle all public accounts relating to the public lands; and upon the settlement of any such account, he shall certify the balance, and transmit the account with the vouchers and certificate to the First Comptroller of the Treasury for his examination and decision thereon. - Sec. 792. Every marshal to whom any execution upon a judgment Taken from in any suit for moneys due on account of the Post Office Department i886. ' 68 AOOOUNTINGt SYSTEM OP THE UNITED STATES. has been directed shall make returns to the Sixth Auditor, at such times as he may direct, of the proceedings which have taken place upon the said process of execution. See sees. 886 to Sbo. 882. Copies of any books, records, papers, or documents in any 890, R. 8. of tjjg executive departments, authenticated under the seals of such departments, respectively, shall be admitted in evidence equally with the originals thereof. Taken from Sec. 883. Copies of any documents, records, books, or papers in the 22? 184*9."' *^'"** office of the Solicitor of the Treasury, certified by him under the seal of his office, or, when his office is vacant, by the officer acting as Solicitor for the time, shall be evidence equally with the originals. These tran- Sec. 886. When suit is brought in any caae of delinquency of a reve- oe'tJflBd'ifT "the ^^^ officer, or other person accountable for public money, a transcript Secretary or As- from the books and proceedings of the Treasury Department, or, when of t^ Treasar^ the suit involves the accounts of the War or Navy Departments, certified by the Auditors, respectively, charged with the examination of those accounts, and authenticated under the seal of the Treasury Depart- ment, shall be admitted as evidence, and the court trying the cause shall be authorized to grant judgment and award execution accord- ingly. And all copies of bonds, contracts, or other papers relating to, or connected with, the settlement of any account between the United States and an individual, when certified by the Register, or by such Auditor, as the case may be, to be true copies of the originals on file, and authenticated imder the seal of the Department, may be annexed to such transcripts, and shall have equal validity, and be entitled to the same degree of credit which would be due to the original papers if produced and authenticated in court: Provided, That where suit is brought upon a bond or other sealed instrument, and the defendant pleads "non est factum," or makes his motion to the court, verifying such plea or motion by his oath, the court may take the same into con- sideration, and if it appears to be necessary for the attainment of justice, may require the production of the original bond, contract, or other paper specified in such affidavit. SeeactofAng. Sec 887. Upon the trial of any. indictment against any person ' ■ for embezzling public moneys, it shall be sufficient, for the purpose of showing a balance against such person, to produce a transcript from the books and proceedings of the Treasury Department, as provided by the preceding section. One of the Sec. 889. Copies of the quarterly returns of postmasters and of any tles"'(rfthe An- papers pertaining to the accounts in the Office of the Sixth Auditor, p"T Offl' D*' ^^^ transcripts from the money-order account books of the Post Office partment. Department, when certified by the Sixth Auditor under the seal of his office, shall be admitted as evidence in the courts of the United States, in civil suits and criminal prosecutions, and in any civil suit, in caae of delinquency of any postmaster or contractor, a statement of the account, certified as aforesaid, shall be admitted in evidence, and the court .8ha,ll be authorized thereupon to give judgment and award execution, subject to the provisions of law as to proceedings in such civil suits. "further"' dn° ®"°' ^''^^ ''"' '^^ ^^^^ ^°'' *® recovery of balances due from post- ties" of the Au- masters, a copy, duly certified under the seal of the Sixth Auditor, Vmt oSloe Do- °^ '^^ statement of any postmaster, special agent, or other person, soYs.'" 886 8I9* ^i^Ploy^d ^y *8 Postmaster General or the Auditor for that purpose, 4046. ' ' that he has mailed a letter to such delinquent postmaater at tiie post- ACCOUNTING SYSTEM OF THE UNITED STATES. 69 office where the indebtedness accrued, or at his last usual place of abode; that a sufficient time has elapsed for said letter to have reached its destination in the ordinary course of the mail; and that payment &i such balance has not been received, within the time designated in his instructions, shall be received as sufficient evidence in the courts of the United States, or other courts, that demand has been made upon the delinquent postmaster; but when the account of a late postmaster has been once adjusted and settled, and a demand has been made for credits entered, it shall not be necessary to make a further demand for the new balance found to be due. Sec. 964. In all suite for balances due the Post Office Department, Taken from interest thereon shall be recovered from the time of the default at the igse?* '"''' *' rate of six per centum a year. Sec. 1659. Fines assessed, how to be levied. Sec. 1660. The marshal shall pay all fines collected by him or his Fallnre of deputy, under the authority of the preceding section, into the Treasury j^"j^t„ Treas^ of theUiiited States, within two months after he has received the^T. same, deducting five per centum for his compensation and in case of- failure, it shall be the duty of the Comptroller of the Treasury to give, notice to the district attorney of the United States, who shall proceed against the marshal in the district court, by attachment, for the recov- ery otthe same. - Sec. 1725. All such consuls-general, consuls, commercial agents. Amended by and consular agents, as are allowed for their compensation the whole ffockery Act. * or any part of the fees which they may collect, * * * shall' make returns in such manner as the Secretary of State shall prescribe, of all such fees as they or any person in their behalf so collect. Sec 1766. No money" shall be paid to any person for his compenaa- Officers in ar- tion who is in arrears to the United States until he has accounted for and paid into the Treasury all sums for which he may be liable. In all cases where the pay or salary of any person is withheld in pursuance of this section, the accounting officers of the Treasury, if required to do so by the party, his agent, or attorney, shall report forthwith to the Solicitor of the Treasury the balance due; and the Solicitor shall, ' . within sixty days thereafter, order suit to be commenced against such delinquent and his sureties. ■ (Further legislation on this subject will be found, if wanted, in 18 Stat., 481; 22 Stat.-, 54; and 27 Stat., 177.)- Sec. 2618. The .oath of office administered to any person appointed. See act of July to any office tmder this title shall be certified under the hand and seal of the person by whom the aamg shall have been administered, and shall, within three months thereafter, be transmitted to the Commis- sioner of Customs. In default of taking such oath, or of transmitting a certificate thereof, the person failing shall be liable to a penalty of two hundred dollars. Sec. 2620. All bonds required by law to be given by collectors, naval See sec. 2618, officers, surveyors, or other officers of the customs, shall be approved ™'™" by the Commissioner of Customs and shall be filed in hi^ office. Sec. 2639. Every collector, naval officer, and surveyor shall keep „„'^™*"*.??. '•7 accurate accounts of all fees and official emoluments received by him, 1894. and of all expenditures, specifying expenditures for rent, fuel, sta- tionery, and clerk hire, and shall annually, within ten days after the thirtieth day of June, transmit the same, verified by oath, to the Com- missioner of Customs, who shall annually lay an abstract of the same 70 AOOOTJNTING SYSTEM OB THE UNITED STATES. before Congress. Every collector, naval officer, or surveyor who omits or neglects to keep such account, or to transmit the same so verified, shall be liable to a penalty of not more than five htmdred dollars. Amended by Sec. 3143. Every collector before entering upon the duties of his 1879. ' ' office, shall execute a bond • « *, Said bond shall be filed in the office of the First Comptroller of the Treasury. See sec. 8148, Sec. 3144. It shall be the duty of such collectors of internal revenue '"P™" as may be designated by the Secretary of the Treasury to act aa dis- bursing agents of the Treasury for the payment of all expenses of col- 'lection of taxes and other expenditures for the internal revenue service within their respective districts, under regulations and instructions from the Secretary of the Treasury, on giving good and sufficient bond, with such sureties, in such form, and in such penal sum as shall be pre- scribed by the First Comptroller of the Treasury, and approved by the Secretary of the Treasury, for the faithful perfommnce of their duties as such disbursing agents; but no additional compensation shall be paid to collectors for such services. First Comp- Sec. 3217. When any collector fails either to collect or to render his Bd* as'compSol- account, or to pay over in the times provided by law, the First Comp- ler of the Treas- troUer of the Treasury shall, inmiediately after evidence of such delin- quency, report the same to the Solicitor of the Treasury * * ». See sec. 8217, Sec. 3218. Every collector shall be charged with the whole ainount of taxes, whether contained in lists transmitted to him by the Commis- sioner of Internal Revenue, or by other collectors, or delivered to him by his predecessor in office, * * *. Provided, That it shaU be proved to the satisfaction of the Commissioner of Internal Revenue, who shall certify the facts to the First Comptroller of the Treasury, that due diligence was used by the collector. And each collector shall also be credited with the amount of all property purchased by him for the use of the United States, provided he faithfully account for and pay over the proceeds thereof upon a resale of the same aa required by law. Testlmonr as Sec. 3488. In executing so so much of the preceding sections as pro- o B am oa . ^^gg fgj. payment for steamboats and other vessels, and railroad engines and cars, lost or destroyed while in the military service of the United States, the Third Auditor of the Treasury is authorized, in person, or in such manner as he may deem most compatible with the public interests, to take testimony, and make such investigations as he may deem necessary in adjudicating claims ; and for such pecessary expenses incurred therein payment may be made upon the proper vouchers certified and approved by the Third Auditor. Amended by Sec. 3622. Every officer or agent of the United States who receives eryAct. 'public money which he is not authorized to retain as salary, pay, or emolument, shall render his accounts monthly. Such accounts, with the vouchers necessary to the correct and prompt settlement thereof shall be sent, by mail or otherwise, to the bureau to which they pertain, within ten days after the expiration of each successive month, and after examination there shall be passed to the proper accounting officer of the Treasury for settlement. Disbujraiog officers of the Navy shall, however, render their accounts and vouchers direct to the proper accounting officers of the Treasury. In case of the nonreceipt at the Treasury or proper bureau of any accounts within a reasonable and proper time thereafter the officer whose accounts are in default shall be required to furnish satisfactory evidence of having complied with the ACCOUNTING SYSTEM OF THE UNITED STATES. 71 provisions of this section. The Secretary of the Treasury may, if in his opinion the circumstances of the case justify it and require, extend the time hereinbefore prescribed for the rendition of accounts . Nothing herein contained shall, however, be construed to restrain the heads of any of the departments from requiring such other returns or reports from the oflSceiB or agents subject to the control of such heads of (department) (departments) as the public interest may require. Sec. 3623. All officers,- agents, or other persons receiving public Distinct ac- moneys shall render distinct accounts of the application thereof J accord- ing to the appropriation under which the same may haVe been advanced to them. * , Sec. 3624. Whenever any person accountable for public money See sec. 821f, neglects or refuses to pay into the Treasury the sum or balance reported to be due the United States, upon the adjustment of his account, the First Comptroller of the Treasury shall institute suit for the recovery of the same, adding to the sum stated to be due on such account, the commissions of the delinquent, which shall be forfeited in every instance where suit' is commenced and judgment obtained thereon, and an interest of six per centum, from the time of receiving the money until it shall be repaid into the Treasury. Sec. 3625. Whenever any collector of the revenue, receiver of public Ammaed July money, or other officer who has received the public money before it is 174, sec. 'i.* ^' paid into the Treasury of the United States, fails to render his account, or pay over the same in the manner or within the time required by law, it shall be the duty of the First Comptroller of the Treasury {or the Commissioner of Customs, as the case may be) to cause to be stated the account of such officer * * *. Sec. 3633. Whenever any officer employed in the civil, military, or Amended July naval service of ihe Government, to disburse the public money appro- 174, sec. 4." priated for those branches of the public service, respectively, fails to render his accounts, or to pay over, in the manner and in the, times required by law, or by the regulations of the department to which he is accountable, any sum of money remaining in his hands, it shall be the duty of the First or Second Comptroller of the Treasury, as the case may be, who shall be charged with the revision of the accounts of such officer, to cause to be stated and certified the account of such delinquent officer to the Solicitor of the Treasury, who is hereby authorized and required immediately to proceed against such delinquent officer, in the manner directed in the six preceding sections. Sec 3643. All persons charged by law with ttie safekeeping, transfer, Entiy of each and disbursement of the public moneys, other than those connected with the Tost Office Department, are required to keep an accurate entry of each sum received and of each payment or transfer. Sec 3646. Whenever any original check is lost, stolen, or destroyed Lost or stolen disbursing officers and agents of the United States are authorized, after the expiration of six months, and within three years from the date of such check, to issue a duplicate -check; and the Treasurer, assistant treasurers, and designated depositaries of the United States are directed to pay such duplicate checks, upon notice and proof of the loss of the original cheeks, under such regulations in regard to their, issue and payment, and upon the execution of such bonds, with sureties, to indemnify the United States, as the Secretary of the Treasury shall prescribe. This section shall not apply to any check exceeding in amount the sum of one thousand dollars. 72 AOOOUNTING SYSTEM OF THE tTNITBD STATES. D a p 1 1 a t e Sec. 3647. In case the disbursing officer or agent by whom such lost, destroyed, or stolen original check was issued is dead or no longer in the service of the United States, it shall be the duty of the proper accounting officer, under such regulations ae the Secretary of the Treasury shall prescribe, to state an account in favor of the owner of such original check for the amount thereof, and to charge such amount to the account of such officer or agent. (Further legislation on this subject of lost check will be foimd, if wanted, in 35 Stat., 415 and 643.) See . ""ts of Seo. 3673. All moneys appropriated for the use of the War and Navy and Jnir Sl| Departments shall be drawn from the Treasury, by warrants of the Sec- ****• retary of the Treasury, upon the requisitions of the Secretaries of those Departments, respectively, countersigned by the Second Comptroller of the Treasury, and registered by the proper auditor. See act of Mar. Sec. 3674. Payments of money out of the Treasury on account of the postal service shall be in pursuance of appropriations made by law, by warrants of the Postmaster General, registered and countersigned by the Auditor for the Post OflSce Department, and expressing on their face the appropriation to which they should be charged. Amended by Sec. 3675. All warrants drawn by the Secretary upon the Treasurer WM, Bwsl. xo of tli6 United States shall specify the particular appropriation to which and 11. the same should be charged; and the moneys paid by virtue of such warrants shall, in conformity therewith, be charged to such appropria- tion in the books of the Secretary, First Comptroller, and Roister. Expenses and Sec. 3681. No accounting or disbursing officer of the Grovemment shall allow or pay any account or charge whatever, growing out of, or in any way connected with, any commission or inquiry, except courts- martial or courts of inquiry in the military or navjil service of the United States, until special appropriations shall have been made by law to pay such accounts and charges. This section, however, shall not extend to the contingent fund connected with the foreign inter- course of the Government, placed at the disposal of the President. Balanoes of Sbc. 3691. All balances of appropriations which shall have remained appropr a ons. ^^ ^j^^ books of the Treasury, without being drawn against in the settle- ment of accounts, for two years from the date of the last appropriation made by law, shall be reported by the Secretary of the Treasury to the Auditor of the Treasury, whose duty it is to settle accoimts thereunder, and the Auditor shall examine the books of his office and certify to the Secretary whether such balances will be required in the settlement of any accounts pending in his office; and if it appears that such balances will not be required for this purpose, then the Secretary may include such balances in his surplus-fund warrant, whether the head of the proper department shall have certified that it may be carried into the General Treasury or not. But no appropriation for the payment of the interest or principal of the public debt, or to which a longer duration is given by law, shall be thus treated. Insiwotlon of Seo. 3712. The proper accounting officer of tlie Treasury shall be Oollnmbla. " " furnished with a copy of the appointment of each inspector, weigher, and measurer appointed under the preceding section. [Sec. 3711, R. S.] Payments for Seo. 3713. It shall not be lawful for any accounting officer to pass Dlstrlot ^f" Oo" or allow to the credit of any disbursing officer in tlie District of Columbia lombla. g^ny money paid by him for purchase of anthracite or bituminous coal or for wood, unless the voucher therefor is accompanied by a certificate ACCOUNTIITQ SYSTEM OP THE UlSriTED STATES. 73 of the proper inspector, weigher, and measurer that the quantity paid for has been determined by such officer. Sec. 3743 (as amended 1877 and 1894), All contracts to be made, Deposit of con- by virtue of any law, and requiring the advance of money, or in any manner connected with the settlement of public accounts, shall be deposited promptly in the offices of the Auditors of the Treasury, according to the nature of the contracts: Provided, That this section shall not apply to the existing law in regard to the contingent funds of Sec. 8753. * * » Property owned by the United States attached Payment of . , . • i. 1. i. certain Juds- for claim against such property. ments against Sropeitr of the oremment. Sec. 3754. * * * Whenever such claim is for the payment of Payment of money and the same is by such judgment found to be due, the presenta- ments against tton of a duly authenticated copy of the record of such judgment and JSi^emment. *'"' proceedings shall be sufficient evidence to the proper accounting officers for the allowance thereof; and the same shall thereupon be allowed and paid out of any moneys in the Treasury not otherwise appropriated. The amount so to be -allowed and paid shall not, how- ever, exceed the value of the interest of the United States in the property in question. Sec. 3829. The Postmaster General shall establish post offices at all Taken from ^ act of June 8, such places on post roads established by law as he may deem expedient, 1872. and he shall promptly certify such establishment to the Sixth Auditor. Sec. 3830. * * * Allappointmentsandremovals(df postmasters) j^^^* 2^**1 j°' shall be notified to the Sixth Auditor. and inly 12, 1876. Sec. 3834. Every postmaster, before entering upon the duties o^ .J* *„?" jJne" g" his office, shall give bond, with good and approved security, and in 1872. such penalty as the Postmaster General shall deem sufficient, con- ditioned for the faithful discharge of all duties and trusts imposed on him either by law or the rules and regulations of the department; and where an office is designated as a money-order office, the bond of the postmaster shall contain an additional condition for the faithful performance of all duties and obligations in connection with the money-order business. On the death, resignation, or removal of a postmaster, his bond shall be delivered to the Sixth Auditor. . The bond of any married woman who may be appointed postmaster shall be binding upon her and her sureties and she shall be liable for mis- conduct in office as if she were sole. , Sec. 3835. Whenever any postmaster is required to execute a new Amended by bond, all payments made by him after the execution of such newigve. ' ' bond may, it the Postmaster General or the Sixth Auditor deem it just, be applied first to discharge any balance which may be due from such postmaster under his old bond, Sec. 3836. Whenever the office of any postmaster becomes vacant, Not modifled the Postmaster General or the President shall supply such vacancy 1I95" relative' to without delay, and the Postmaster General shall promptly notify the on^jY^lo^Js. "' Sixth Auditor of the change; * * *. Sec. 3856. The Postmaster General shall make all orders assigning or See act of Mar. changing the salaries of postmasters in writing, and record ttiem in his ' ' journal, and notify the change to the Sixth Auditor. Sec. 3862. Vpuchers for all deductions made by a postmaster out of Taken from the receipts of his office, on account of the expenses of the postal service, f 872.°' ''™* shall be submitted for examination and settlement to the Sixth Auditor, 74 AooouKoaiTG S¥SEB!m: op the ttneebd states. and no sucti deduction shall be valid unless found to be in conformity with law. aot*of°Juiw°8" ®"'" ^^^' "^^^ Postmaster General may discontinue any post (ffice I8!a. where the safety and security of the postal service asd revenues are endangered from any cause whatever, or where the efficiency of the service requires, suck discontinuance, and he shall promptly certify such discontinuance to the Sixth Auditor. Amended Uar. , Sbg. 4020. The Fostmaster General may appoint two agents to super- ' ■ intend the railway postal service, each of whom shall be paid out of the appropriation for the transportation of the moil, a salary at the rate of two thousand five hundred dollars a year, with an allowance for travel- ing and incidental expenses, while actively employed in the service, of not more than five dollars a day; and the Sixth Auditor shall cluoge to the appropriation for maU transportation the salary and per diem of the assistant superintendents of the postal railway service; and to tbe appropriation for the free-delivery system the salary and per dicsm of the special agent detailed for that service and the salary and per diem of &e special agents employed in the money-order service shaU be paid out of the proceeds of that service. ^ee sec. 890, Sec. 4046. * * * and upon the trial of any indictment againstany person for such embezzlement (for money-order funds), it shall be prima facie evidence of a balance against him to produce a transcript from the money-order account books of the Sixth Auditor. Taken from Sec. 4049. The accounts of the postal service shall be kept in audi a t|j2l" "** ' manner as to" exhibit separately the amount of revenue derived from the following resources respectively: First. Letter postage. Second. Book, newspaper, and pamphlet postage. Third. Registered letters. Fourth. Box rents and branch offices. Fifth. Postage stamps and envelopes. Sixth. Dead letters. Seventh. Fines and penalties. Eighth. Revenue from money-order business. Ninth. Miscellaneous. And they shall exhibit separately the amount of expenditures made for each of the following objects, respectively: First. Transportation of the mails. Second. Compensation of postmasters. Third. Compensation of letter carriers. Fourth. Compensation of clerks for post offices. Fifth. Compensation of blank agents and assistants. Sixth. Mail depredations and special agents. Seventh. Postage stamps and envelopes. Eighth, Ship, steamboat, and way letters. Ninth. Dead letters. Tenth. Mail bags. Eleventh. Mail locks and keys. Twelfth. Postmarking and canceling stamps. Thirteenth, Wrapping paper. Fourteenth. Twine. Fifteenth. Letter balances. Sixteenth. Office furniture. Seventeenth. Advertising. Eighteenth, Balances to foreign countries. ^GCOITBrTIBfO gySJEJi QF she yNITJ^D STATES, 7$ Nineteenth. Bent, light, and fuel for post offices. Ttfemtieth. Stationery. Twenty-first. Miscellaneous. Sec. 4050. UiclaimedmoneyindeadletteisforwhiiGhinoownercanbe ?"*?", ''"g* ; found; .all money taken from the mail by robbery, theft, or otherwise, 1872. which may come into the hands of any agent or employee of the United States, Or any other person whatever; all fines and penalties imposed for any violation of the postftl laws, "^eept such part as may by l^w bBlong to the informer or party prosecuting for the same; and all mpney deriyed from the sale of wSiBte p3>per or other public property of the Post Office Department, shall be deposited in the Treasury, under the directioii of the Postmaster General as pajt of the postal revenue. And the Postmaster General shall cause to be placed to the credit of the Treasurer of the United States, for the service of the Post Office Depart- ment, the net proceeds of the money-order business; and the receipts of the Post Office Department derived from this source during each quarter shall be entered by the Sixth Auditor in the accounts of such department, under the head of "revenue from money-order business." Seo. 4055. All payments on account of the postal service shall be Taken from made to persons to whom the same shall be certified to be due by the JsTa."* '""* *' Sixth Auditor; but advances of necessary sums to defray expenses may be made by the Postmaster General to agents employed to invest^ate mail depredations, examine post routes and offices, and on other like services, to be charged to tiiem by the Auditor, and to be accounted for in the settlement of their accounts. Sec. 4579. Whenever distressed seamen of the United States are First Comp< transported from foreign ports where there is no consular officer of the comptiolleT ""of United States, to ports of the United States, there diall be allowed io*'^o TPreasnry. the master or owner of each vessel, in which they are transported, such reasonable compensation, in addition to the allowance now fixed by law, as shall be deemed equitable by the First Comptroller of the Treasury. Sec. 5218. In all cases where an association has paid or may pay in . JO^*' Comp- excess of what may be or has been found due from it, on account of the Oomntrollei of duty required to be paid to the Treasurer of the United States, the**** Treasury, association may state an account therefor, which, on being certified by the Treasurer of the United States, and found correct by the First Comptroller of the Treasury, shall be refunded in the ordinary manner , by warrant on the Treasury. - Sec. 5492. Every person who, having moneys of the United States in Failure to de« his hands or possession, fails to, make deposit of the same with the ' ' Treasurer, or some assistant treasurer, or some public depository of the United States, when required to do so by the Secretary of the Treasury, or the head of any other proper department, or by the accounting officers of thie Treasury, shall be deemed guilty of embezzlement thereof, * * *. . ft.ct approved June 16, 1874, chap. 285, "An act making appropriations for the support of the Army for the fiscal year ending June thirtieth, eighteen hundred and seventy-five, and for other purposes." (18 Stat., 75.) _ Sec. 2. That all balances of appropriations, for whatever account, Approprta-^ made for the service of the Departments of the Quartermaster General ^"3' to'^surplua and of the Commissary General of Subsistence, prior to July first, funds. eighteen hundred and seventy-two, which on the thirtieth day of June, 76 AOOOUNTING SYSTEM OP THE UNITED STATES. eighteen hundred and seventy-four, shall remain on the books of the Treasury, shall be carried'to the surplus fund, except such as the Auditor of the Treasury whose duty it is to settle the accounts against such appropriations shall certify to the Secretary of the Treasury to be neces- sairy in the settlement of such accounts as have been reported to Mm for payment by the quartermasters and the Commissary General, and. Third Auditor of the Treasury shall continue to receive, examine', and consider the justice and validity of such claims as shall be brought before them under the act of July fourth, eighteen hundred and sixty- four, and the acts amendatory thereof; and the Secretary of the Treas- ury shall make report of each claim allowed by them, at the conunence- ment of each session of Congress to the Speaker of the House of Repre- sentatives, who shall lay the same before Congress for consideration. Act approved June 20, 1874, chap. 328, "Au act makiiig appropriations for the legislative, executive, and Judicial expenses of the Govern- ment for the year ending June thirtieth, eighteen hundred and seventy-five, and for other purposes." (18 Stat., 110.) Approprla- Sec. 5. That from and after the first day of July, eighteen hundred rled to snrpiuBand seventy-four, and of each year thereafter, the Secretary of the fonds. Treasury shall cause all unexpended balances of appropriationB which shall have remained upon the books of the Treasury for two fiscal years, to be carried to the surplus fund and covered into the Treasury: Pro- An act approved June 23, 1874, chap. 466, "An act making appropria- tions for the service of the Post Office Department for the fiscal year ending June thirtieth, eighteen hundred and seventy-five, and for other purposes." (18 Stat., 233.) Amendments Sec 11. That the sixty-third, eightieth, eighty-first, eighty-second, 18 *2. * eighty-third, eighty-fourth, and eighty-sixth sections of the said act "to revise, consolidate, and amend the statutes relating to the Poet Oflice Department," approved June eighth, eighteen hundred and seventy-two, be amended as follows: Appoint- Sec 80. * » * and postmasters of the fourth class shall be tea, nottfled to appointed and may be removed by the Postmaster General, by whom partmMKt!" "*" *^' appointments and removals shall be notified to the Auditor for the Post Office Department. Duplicate re- Sec 81. * * * be ascertained and fixed by the Postmaster Gten- te™'report8"to ^^^> ^°™ *^^" respective quarterly returns to the Auditor for the Post Poatmaater Gen- Office Department, * * *. And in order to ascertain the amount of the postal receipts of each office, the Postmaster General may require postmasters to furnish duplicates of their quarterly retiuiis to the Auditor at such times and for such periods as he may deem necessary in each caae: * * • ^^^oelptttobe Sbo. 82. * * * the Auditor shall report such fact to the Post- dltor. "" master General, in order that such postmaster may be assigned to his proper class, and his salary fixed as heretofore provided. , ii«j ''*l''"i. """" Sbo. 84. That the Postmaster General shall make all orders assigning fled of onangea i. .,.,.« ^ . . . . , .^T^ . or aalarlea. or changing the salaries of postmasters in writing, and record them m his journal, and notify the change to the Auditor; ♦ * » ACCOXJNTIlirG SYSTEM OP THE UNITED STATES. 77 Act approved February 18, 1875, chap. 80, "An act to correct errors and supply omissions in the Revised Statutes of the United States." (18 Stat., 317.) Chapter four of title seven is amended by adding, after section three hundred, the following sections: "Sec. 300A. All claims of loyal citizens not in the rebellion, for Claims for quartermaster's stores actually furnished to the Army of the United Stores!*™**'"'' States, and receipted for by the proper officer receiving the same, or which may have been taken by such officers without giving such receipt, may be submitted to the Quartermaster General of the United . States, accompanied with such proofs as each claimant can present of the facts in his case; and it shall be the duty of the Quartermaster General to cause such claim to be examined, and if convinced that it is just, and of the loyalty of the claimant, and that the stores have been actually received or taken for the use of, and used by the Army, thereto report each case to the Third Auditor of the Treasury, with a recommendation for settlement. "Sec. 300B. All claims of loyal citizens in States not in rebellion Claims foi tor subsistence actually furnished to the Army and receipted for tiy ™"""*"<'*' the proper officer receiving the same or which may have been taken by such officers without giving such receipt, may be submitted to the Commissary General of Subsistence, accompanied by such proof as each claimant may have to offer; and it shall be the duty of the Com- missary General of Subsistence to cause each claim to be examined, and if convinced that it is just, and of the loyalty of the claimant, and that the stores have actually been received, or taken for the use of, and used by the Army, then to report each case for payment to the Third Auditor of the Treasury with a recommendation for settlement." The provisions of the above two sections shall extend to the State of Tennessee, and the counties of Berkeley and Jefferson in the State of West Virginia. But the provisions of the above two sections shall not authorize the payment of claims for the occupation of, or injiiry to, real estate in any State declared in insurrection during the rebellion. Act approved February 28, 1878, chap. 96, "An act regulating fees and costs, and for other purposes." (18 Stat., 333.) Sec. 1. Accounts for costs, dec, of clerks, marshals, and district aitor-, /""j"?"*' .'"' neys; how provided. — And it shall be the duty of the clerk to forward clerks, mar- the original accounts and vouchers of the officers above specified, when tomeVs,*" approved, to the proper accounting officers of the Treasury, and to retain in his office the duplicates, where they shall be open to public inspection at all times. Nothing contained in this act shall be deemed in any wise to diminish or affect the right of revision of the accounts to which this act applies by the accounting officers of the Treasury as exercised under the laws now in force. Act approved March 3, 187S, chap. 128, "An act making appropriations for the service of the Post Office Department for the fiscal year end- ing June thirtieth, eighteen hundred and seventy-six, and for other purposes." (18 Stat., 343.) Sec. 4. That hereafter the Sixth Auditor shall keep the accounts ;^t|Jj''°^g^^Jj^g| in his office so as to show the expenditures of the Post Office Depart- tow to be kept. ment under each item of appropriation provided by law. Y8 ACCOUNTING SYSTEM OF THE UNITED STATES. Act approved March 3, 1876, chap. 130, "An act making appropriations for sundry civil expenses ol the Government for the fiscal year ending June thirtieth, eighteen hundred and seventy-six, and for other purposes." (18 Stat., 398.) Chief olorkB Sec. 2. That on and after July first, eighteen hundred and seventy- deputy' lodftOTB fi'^s t^s organization of the Treasury Department and the several Bnihorlzed, offlces thereof, and the annual salaries paid to the persons therein shall be as follows, to wit: * * * That the duties heretofore prescribed by law and performed by the chief clerks in the several bureaus named shall hereafter devolve upon, and be performed by the several deputy comptrollers, deputy auditors, deputy register, and deputy commissioner herein named: » * * Act approved March 3, 1875, chap. 132, "An act making appropriations for the current and contingent expenses of the Indian Department, and for fulfilling treaty stipulations with various Indian tribes, for the- year ending June thirtieth, eighteen hundred and seventy-six, and for other purposes." (18 Stat,, 450.) See act of Aug. Sec. 7. * * * That copies of all contracts made by the Com- ' ■ missioner of Indian Affairs, or any other officer of the Government, for the Indian service, shall be furnished to the Second Auditor of the Treasury before payment shall be made thereon. Act approved July 12, 1876, chap. 179, "An act making appropriations for the services of the Post Office Department for the fiscal year end- ing June thirtieth, eighteen hundred and seventy-seven, and for other purposes." (19 Stat., 80.) Annual le- Sec. 4. That the annual reports of the Auditor of the Treasury for Post Office »e- the Post Office Department to the Postmaster General shall show the partment. financial condition of the Post Office Department at the close of each fiscal year, and be made a part of the Postmaster General's aimual report to Congress for that fiscal year. See see. 8880, Sec 6. (All appointments and removals of postmasters) "shall be notified to the Auditor for the Post Office Department " (by the Post- master General). Act approved August 15, 1876, chap. 289, "An act making appropriations for the current and contingent expenses of the Indian Department, and for fulfilling treaty stipulations with various Indian tribes, for the year ending June thirtieth, eighteen hundred and seventy-seven, and for other purposes." (19 Stat., 199.) Contracts, Sbo. 3. That in all lettings of contracts in connection with the Indian ndlan service, ggryj^e^ j^e proposals or bids received shall be filed and preserved; and in the annual report of the Ooiumissioner of Indian Affairs, there shall be embodied a detailed and tabular statement of all bids and proposals received for any services, supplies, or annuity goods for the Indian service, totjother with a detailed statement of all awards of contracts made for any such services, supplies, and annuity goods for ACCOUNTING SYSTEM OF THE UNITED STATES. 79 which said bids or proposals were received ; and an abstract of all bids or proposals received for the supplies and services embraced in any contract shall be attached to, and filed with said contract when the same is filed in the office of the Second Comptroller of the Treasury. Act approved February 27, 1877, chap. 69, "An act to perfect the revision of the statutes of the United States and of the statutes relating to the District of Columbia." (19 Stat., 241.) Sec. 1. * * * Section two hundred and twenty-five is amended .."""yj ^"P" by adding at the end of the section the following: In settling the actual service, accounts of the commanding officer of a company for clothing and other military supplies, the affidavit of any such officer may be received to show the loss of vouchers or company books, or any matter or cir- cumstance tending to prove that any apparent deficiency was occa- sioned by unavoidable accident or lost in actual service, without any fault on his part, or that the whole part of such clothing and supplies has been properly and legally used and appropriated ; and such affidavit may be considered as evidence to establish the facts set forth, with or without other evidence, as may seem to the Secretary of War just and proper under the circumstances of the case. * * * Section thirty -seven hundred and forty -three is amended by inserting after the word "States" in the fourth line, the words "the Second Comptroller of the Treasury of the United States, or the Commissioner of Customs, respectively, according to the nature thereof." Act approved December 14, 1877, chap. 1, "An act to provide a method for the settlement and adjustment of the accounts of the attorney of the United States for the District of Columbia." (20 Stat., 7.) Sec. 1. B« it enacierf, where payable. ' aTiended to read as follows ; ' ' Section 407 . The postal revenues and all debts due to the Post Office Department shall, when collected, be paid into the Treasury of the United States under the direction of the Post- master General and the Treasurer, Assistant Treasurer, or designated depository receiving such payment shall give the depositor a duplicate receipt therefor, to be retained by him in his ofiice as a voucher, and shall forward the original to the Auditor of the Treasury for the Post OflBce Department, to be placed to the credit of the depositor in audit of his accounts." Act approved January 27, 1894, chap. 2l, "An act to improve the methods of accounting in the Post Office Department, and for other purposes." (28 Stat,, 32.) Sec. 4. That section five of said act of March third, eighteen hun- Invalid money dred and eighty-three be amended to read as follows: "That the^bie. ' ^' Auditor of the Treasury for the Post Office Department shall, as soon as practicable after this act takes effect, transmit to the Postmaster General a statement of the aggregate amount of money orders and postal notes which shall have remained unpaid for a period of one year or more from the last day of the month of their issue. It shall be the duty of postmasters at all money-order offices to render to the Auditor of the Treasury for the Post Office Department a monthly statement of all domestic money orders remaining unpaid for one year from the last day of the month of issue. * * * And thereafter domestic money orders shall not be paid at the offices upon which they are drawn, nor at the office of issue after one year from the last day of the month of issue of such money orders; but such money orders shall be sent to the Post Office Department and shall be paid by warrant of the Postmaster General, countersigned by the Auditor of the Treasury for the Post Office Department, out of any money in the Treasury to the credit of the Post Office Department * * *." 88 ACCOUNTING SYSTEM OF THE UNITED STATES, Act approved March 29, 1894, chap. 48, "An act to repeal section three hundred and eleven of the Revised Statutes of the ITuited States relating to accounts of the Treasury of the United States." (28 Stat., 47.) ai?*S'°s "' *""' ^^^' ^' ^^ *' enacted &c., That section three hundred and eleven of the Revised Statutes of the United States be, and the same is hereby, repealed. tarns. Act approved March 29, 1894, chap. 49, "An act to regulate the making of property returns by officers of the Government." (28 Stat., 47.) Property re- Sec. 1. JSeti enacted (fee, That instead of forwarding to the accounting oflScers of the Treasury Departrc ent returns of public property intrusted to the possession of officers or f gents, the Quartermaster-General, the Commissary-General of Subsistence, the Surgeon-General, the Chief of Engineers, the Chief of Ordnance, the Chief of the Signal Office, the Paymaster-General of the Navy, the Commissioner of Indian Affairs, or other like officers in any department, by, through, or under whom stores, supplies, and other public property are received for distribution, or whose duty it is to receive or examine returns of such property, shall certify to the proper accounting officer of the Treasury Department, for debiting on the proper account, any charge against any officer or agent intrusted with public property, arising from any loss, accruing by his fault, to the Government as to the property intrusted to him. Act approved July 31, 1894, chap. 174, "An act making appropriations for the legislative, executive, and judicial expenses of the Government for the fiscal year ending June thirtieth, eighteen hundred and ninety- five, and for other purposes." (28 Stat., 173.) Appointment Sec. 1. * * * The law clerks provided for in the offices of the '" " "^ '■ Comptroller of the Treasury and of the several Auditors of the Treasury shall be skilled in the law, and shall be appointed in the same manner as chiefs of divisions are now appointed by the Secretary of the Treasury. * * * Act approved July 31, 1894, chap. 174, "An act naking appropriations fcr the legislative, executive, and judicial expenses of the Government for the fiscal year ending June thirtieth, eighteen hundred and ninety- five, and for other purposes." (£8 Stat., 206.) Designation of Sec. 3. The Auditors of the Treasury shall hereafter be designated as Auditors. follows: The First Auditor as Auditor for the Treasury Department; the Second Auditor as the Auditor for the War Department; the Third Auditor as the Auditor for the Interior Department; the Fourth Auditor as the Auditor for the Navy Department; the Fifth Auditor as the Auditor for the State and other Departments; tlie Sixth Auditor as Auditor for the Post Office Department. The designations of the dep- uty auditors and other subordinates shall correspond with those of the auditors. And each deputy auditor, in addition to the duties now required to be performed by them, shall sign, in the name of the Auditor, such papers and letters as the Auditor may direct. ACCOUNTING SYSTEM OF THE UNITED STATES. 89 Sec. 4. The offices of Commissioner of Customs, Deputy Commis- Designation of sioner of Customs, Second Comptroller, Deputy Second Comptroller, the Treasury, and Deputy First Comptroller of the Treasury are abolished, and the First Comptroller of the Treasury shall hereafter be known as Comp- troller of the Treasury. He shall perform the same duties and have the same powers and responsibilities (except as modified by this act) as those now performed by or appertaining to the First and Second Comp- troller of the Treasury and the Commissioner of Customs; and all pro- visions of law not inconsistent with this act, in any way relating to them or either of them, shall hereafter be construed and held as relating to the Comptroller of the Treasury. His salary shall be five thousand five hundred dollars per annum. There shall also be an Assistant Comptroller of the Treasury, to be appointed by the President, with the advice and consent of the Senate, who shall receive a salary of five thousand dollars per annum, and a chief clerk, in the office of the Comptroller of the Treasury, who shall receive a salary of two thousand five hundred dollars per annum. The Assistant Comptroller of the Treasury shall perform such duties as may be prescribed by the Comptroller of the Treasury and shall have the power, under the direction of the Comptroller of the Treasury, to countersign all warrants and sign all other papers. The chief clerk shall perform such duties as may be assigned to him by the Comptroller of the Treasury, and shall have the power, in the name of the Comptroller of the Treasury, to countersign all warrants except accountable warrants. The Auditors, under the direction of the Comptroller of the Treasury, shall superintend the recovery of all debts finally certified by them, respectively, to be due to the United States. Section thirty-six hundred and twenty-five of the Revised Statutes is amended by substituting the words "proper Auditor" for the words "First Comptroller of the Treasury (or the Commissioner of Customs, as the case may be)." Section thirty-six hundred and thirty-three of the Revised Statutes is amended by substituting the words "proper Auditor" for the words "First or Second Comptroller of the Treasury." Sec. 5. The Comptroller of the Treasury shall, under the direction Form of keep, of the Secretary of the Treasury, prescribe the forms of keepijig andinf pnbllc ac- rendering all public accounts except those relating to the postal reve- """"t*' nues and expenditures therefrom . The returns of fees mentioned in section seventeen hundred and twenty-five of the Revised Statutes shall be made as prescribed by the Comptroller of the Treasury. Sec. 6. Section two hundred and seventy-one of the Revised Statutes Power of is amended as follows: dS'^e ft I e°. "Sec. 271. The Comptroller of the Treasury, in any case where, in™'"''- his opinion, the interests of the Government require it, shall direct any of the Auditors forthwith to audit and settle any particular account which such auditor is authorized to audit and settle." Sec. 7. Accounts shall be examined by the Auditors as follows: six ^Auditors of First. The Auditor of the Treasury Department shall receive and *''° Treasury. examine all accounts of salaries and incidental expenses of the office of the Secretary of the Treasury and all biureaus and offices under his direction, all accounts relating to the customs service, public debt, in- ternal revenue, Treasiu:er and assistant treasurers, mints and assay 90 ACCOUNTING SYSTEM OP THE UNITED STATES. oflSceB, Bureau of Engraving and Printuig, Coast and Geodetic Survey^ Revenue-Cutter Service, Life-Saving Service, Lighthouse Board, Marine-Hospital Service, public buildings, Steamboat Inspection Ser- vice, Ii2uii%iution, Navigation, Secret Service, Alaskan fur-seal fish- eries, and to all o^«r businen witiiia tke juriadicdan of the Depart- ment of the Treasury, and certify, the balances arising &ereon to '%» Division of Bookkeeping and Warrants . Sejcctnd. The Auditor for the War Departments shall receive and ex- amine all accounts of salaries and incidental expenses of the office of the Secretary of War and all bureaus and offices under his direction, aU ac- counts relating to the Military Establishment, armories and arsenals, national cemeteries, fortifications, public buildings. Military Academy, and to all other business within tbe jurisdiction of the Department of War, and certify the balances arising thereon to ike Division of Book- keeping and Warrants, and send forthwith a copy of each certificate to the Secretary of War. Third. The Auditor for the Interior Department shall receive and examine all accounts of salaries and incidental expenses of the office of the Secretary of the Interior, and of all bureaus and offices under his direction, and all accounts relating to the Army and Navy pensions. Geological Survey, Public Lands, Indians, Architect of the Capitol, Patents, Census, and to all other business within the jurisdiction of Ihe Department of the Interior, and certify the balances arising thereon to the Division of Bookkeeping and Warrants, and send forthwith a copy of each certificate to the Secretary of the Interior. Sections two hundred and seventy-three and two hundred and seventy-flve of the Revised Statutes are repealed. Section four hundred and fifty-six of the Revised Statutes is amended to read as follows: " Sec. 456. All returns relative to the public lands shall be made to the Commissioner of the General Land Office." Foiu-th. The Auditor for the Navy Department shall receive and ex- amine all accounts of salaries and incidental expenses of the office of the Secretary of the Navy, and all bureaus and. offices under his direction, all accounts relating to the Naval Establishment, Marine Corps, Naval Academy, and to all other business within the jurisdiction of the De- partment of the Navy, and certify the balances arising thereon to the Division of Bookkeeping and Warrants and send forthwith a copy of each certificate to the Secretary of the Navy. Fifth. The Auditor for the State and other Department shall receive and examine all accounts of salaries and incidental expenses of the offices of the Secretary of State, the Attorney General, and the Secre- tary of Agricultiwe, and of all bureaus and offices under their direction; all accounts relating to all other business within the jurisdiction of the Department of State, Justice, and Agriculture; all accounts relating to the diplomatic and consular service, the judiciary, United States courts, judgments of United States courts, Executive office, Civil Service Commission, Interstate Commerce Commission, Department of Labor, District of Columbia, Fish Commission, Court of Claims, and its judgments, Smithsonian Institution, Territorial governments, the Senate, the House of Representatives, the Public Printer, Library of Congress, Botanic Garden, and accounts of all boards, commissions, and establishments of the Government not within the jurisdiction of any of the Executive Departments. He shall certify the balances ACCOUNTING SYSTEM OF THE UNITED STATES. 91 arising thereon to the Division of Bookkeeping and Warrants, and send forthwith a copy of each certificate, according to the character of the account, to the Secretary of the Senate, Clerk of the House of Repre- sentatives, Sergeant-at-Arms of the House of Representatives, or the chief officer of the Executive Department, commission, board, or establishment concerned. Sixth. The Auditor for the Post Office Department shall receive and examine all accounts of salaries and incidental expenses of the office of the Postmaster General and all bureaus and offices under his direc- tion, all postal and money-order accounts of postmasters, all accounts relating to the transportation of the mails, and to all other business within the jurisdiction of the Post Office Department, and certify the balances arising thereon to the Postmaster General for accounts of the postal revenue and expenditures therefrom, and to the Division of Bookkeeping and Warrants for other accounts, and send forthwith copies of the certificates in the latter cases to the Postmaster General. The further duties of this Auditor shall continue as now defined by law, except as the same are modified by the provisions of this act. Sec. 8. The balances which may from time to time be certified by Decisions of the Auditors to the Division of Bookkeeping and Warrants, or to the ttnal. ' Postmaster General, upon the settlements of public accounts, shall be final and conclusive upon the Executive branch of the Government, except that any person whose accounts may have been settled, the head of the Executive Department, or of the board, commission, or estab- lishment not under the jurisdiction of an Executive Department, to which the account pertains, or the Comptroller of the Treasury, may, within a year, obtain a revision of the said account by the Comptroller of the Treasury, whose decision upon such revision shall be final and conclusive upon the Executive Branch of the Government: Provided, That the Secretary of the Treasury may, when in his judgment the interests of the Government require it, suspend payment and direct the reexamination of any account. Upon a certificate by the Comptroller of the Treasury of any differ- ences ascertained by him upon revision the Auditor who shall have audited the account shall state an account of such differences, and cer- tify it to the Division of Bookkeeping and Warrants, except that bal- ances found and accounts stated as aforesaid by the Auditor for the Post Office Department for postal revenues and expenditures therefrom shall be certified to the Postmaster General. Any person accepting payment under a settlement by an Auditor shall be thereby precluded from obtaining a revision of such settlement as to any items upon which payment is accepted; but nothing in this act shall prevent an Auditor from suspending items in an account in order to obtain further evidence or explanations necessary to their settlement. When suspended items are finally settled a revision may be had, as in the case of the original settlement. Action upon any account or business shall not be delayed awaiting applications for revision: Provided, That the Secretary of the Treasury shall make regulations fixing the time which shall expire before a warrant is issued in payment of an account certified, as provided in sections seven and eight of this act. The Auditors shall, under the direction of the Comptroller of the Treasury, preserve, with their vouchers and certificates, all accounts which have been finally adjusted. 92 AOOOUNTING SYSTEM OP THE UNITED STATES. . All decieiona by Ai^iditors makiiig an original construction or modify- ing an existing construction of statutes shall be forthwith reported to the Comptroller of the Treasiuy, and items in any account affected by such decision shall be suspended and payment thereof withheld until the Comptroller of the Treasury shall approve, disapprove, or modify such decisions and certify his actions to the Auditor. All decisions I^ade by the Comptroller of the Treasury under this act shall be forth- with transmitted to the Auditor or Auditors whose duties are aSected thereby. nie]}ip?ipg of^ceis, or the head of any Executive Department, or oth^r establishment npjt;Unde]^ any of the Executive Departments, may apply if or and the Coippf^QUer of tiie Treasury shall render his decision upon ajay question involving, a payment to be made by them, which decisiqn, when rendered, shall govern the Auditor and the Comptroller of the>^ Treasury in passing, upon the account containing said disburse- m«nt. ■ ■ ■ Sections one hundred. and niiiety-one and two hundred and seventy of the Revised Statutes arexepefiled. Desigiwtlons Sec. 9. This act, so far as it relates to the First Comptrolier of the Anditorg, «n^ Treasury and the severa,! Auditors and deputy Auditors of the Treaaury,^ tor^"'' Ab**" shall be held and construed tp operate merely as changing their desig- nations and as addingto and modifying their duties and powers, and not as creating new offices. AU laws not inconsistent with this act, relating to the Auditors of the Treasury in connection with any matter, shall be understood in each case to relate .to the Auditor to whom this act assigns-the business it the Executive Department or other establishments concerned in that matter. . Dntlas, Dl- • Sec. 10. The Division of Warrants, Estimates, and Appropriations nnts!! *' "" ^^ ^^ office of the Secretary of the Treasury is hereby recognized and ' established as the Division of Bookkeeping and Warrants. It shall be under the direction of the Secretary of the Treasury as heretofore. Upon liie books of this division shall be kept all accounts of receipts and expenditures of public money except those relating to the postal revenues and expenditures therefrom; and section three himdred and thirteen and so much of sections two hundred and eighty-three and thirty-six hundred and seyenty-five of the Revised Statutes as require those accounts to be kept by certain Auditors and the Register of the Treasury are repealed. The duties of the Register of the Treasury shall be such as are now required of him in connection with the public debt and such further duties as may be prescribed by the Secretary of the Treasury. . Beqnisltions Sec. 11. Every requisition for an advance of money, before being money 7*°"° ° acted on by the Secretary of the Treasury, shall be sent to the proper Auditory for action thereon as required by section twelve of this act. All warrants, when authorized by law and signed by the Secretary of the Treasury, .shall b9 countersigned by the Comptroller of the Treas- ury; and all warrauts for payment of money shall be accompanied either by the Auditor's certificate, mentioned in section seven of this act;, or by. the requisition for advance of money, which certificate or requisition shall specify the particular appropriation to which the same should be charged instead of \)evag specified on the warrant as now provided by aectioij thirty-six hundred and seventy-five of the Revised Statutes; and shall also go with the warrant to the Treasurer, who shall ACCOUNTING SYSTEM OF THE UNITED STATES. 93 return the certificate or requisition to the proper Auditor, with the date and amount of the draft issued indorsed thereon. Requisitions for the payment of money on all audited accounts, or for covering money into the Treasury, shall not hereafter be required. And requisitions for advances of money shall not be countersigned by the Comptroller of the Treasury. Section two hundred and sixty-nine and so much of section three hundred and five of the Revised Statutes as requires the Register of the Treasury to record warrants is repealed. Sec. 12. All monthly accounts shall be mailed or otherwise sent to Reports of de. the proper oflScer at Washington within ten days after the end of the coiuit™ See act month to which they relate, and quarterly and other accounts within *' ^^^ ^8, 1896. twenty days after the period to which they relate, and shall be trans- mitted to and received by the Auditors within twenty days of their actual receipt at the proper office in Washington in the case of monthly, and sixty days in the case of quarterly and other accounts. Should there be any delinquency in this regard at the time of the receipt by the Auditor of a requisition for an advance of money, he shall dis- approve the requisition, which he may also do for other reasons arising out of the condition of the officer's account for whom the advance is requested; but the Secretary of the Treasury may overrule the Audi- tor's decision as to the sufficiency of these latter reasons: Provided, That the Secretary of the Treasury shall prescribe suitable rules and regula- tions and may make orders in particular cases relaxing the require- ments of mailing or otherwise sending accounts as aforesaid, within ten or twenty days, or waiving delinquency in such cases only in which there is, or is likely to be, a manifest physical difficulty in complying with the same, it being the purpose of this provision to require the prompt rendition of accounts without regard to the mere convenience of the officers, and to forbid the advance of money to those delinquent in rendering them: Provided further, That should there be a delay by the administrative departments beyond the aforesaid twenty or sixty days in transmitting accounts, an order of the President in the par- ticular case shall be necessary to authorize the advance of money requested: And provided further, That this section shall not apply to accounts of the postal revenue and expenditures therefrom, which shall be rendered as now required by law. The Secretary of the Treasury shall, on the first Monday of January in each year, make report to Congressof such officers as are then delin- quent in the rendering of their accounts or in the payment of balances found due from them for the last preceding fiscal year. Sections two hundred and fifty and two hundred and seventy-two of the Revised Statutes are repealed. Section thirty-six hundred and twenty-two of the Revised Statutes is amended by striking therefrom the following words: "The Secretary of the Treasury may, if in his opinion the circumstances of the case justify and require it, extend the time hereinbefore prescribed for the rendition of accounts." Sec. 13. Before transmission to the Department of the Treasury, Accounts, De- the accounts of district attorneys, assistant attorneys, iriarshals, com- ffj'^i,"'*"' "' '°°' missioners, clerks, and other officers of the courts of the United States, except consular courts, made out and approved as required by law, and aecoimts relating to prisoners convicted or held for trial in any .94 ACOOUNTIKTG SYSTEM OP THE UNITED STATES. court of the United States, and all other accounts relating to the busi- nesB of the Department of Justice or of the courts of the United States other than consular courts, shall be sent with their vouchers to the Attorney General and examined under his supervision. Judges receiving salaries from the Treasury of the United States shall be paid monthly by the disbursing o£Eicer of the Department of Justice, and to him all certificates of nonabsence or of the cause of absence of judges in the Territories shall be sent. Interstate Com- merce Commissioners and other officers, now paid as judges are, shall be paid monthly by the proper disbursing officer or officers. AdmlnlatratlTe Sec. 14. In the case of claims presented to an auditor which have ' *' not had an administrative examination, the Auditor shall cause them to be examined by two of his subordinates independently of each other. A n n n a 1 *«■" Sec. 15. It shall be the duty of the Secretary of the Treasury annu- receipts uid ex- ^'l^y to lay before Congress, on the first day of the regular session thereof, pendltaros. j^jj accurate, combined statement of the receipts and expenditures during the last preceding fiscal year of all public moneys, induding those of the Post Office Department, designating the amount of Qie receipts whenever practicable by ports, districts, and States, and the expenditures by each separate head of appropriations. Unpaid drafts. Sec 16. In section three hundred and seven of the Revised Statutes the words "Secretary of the Treasury" are substituted for the words "Register of the Treasiiry." Anthentlcatlon Sec. 17. The transcripts from the books and proceedings of the Department of the Treasury, provided for in section eight hundred and eighty-six of the Revised Statutes, shall hereafter be certified by the Secretary or an Assistant Secretary of the Treasury, and the copies of contracts and other papers therein provided for shall be certified by the Auditor having the custody of such papers. Contracts, 111- Sec 18. Section thirty-seven hundred and forty-three of the Revised *■ Statutes is aniehded to read as follows: "Sec 3743. AU contracts to be made, by virtue of any law, and requiring the advance of money, or in any manner connected with the settlement of public accounts, shall be deposited promptly in the offices of the Auditors of -the Treasury, according to the nature of the contracts: Provided, That this section shall not apply to the existing laws in r^ard to the contingent funds of Congress. " conats?"" *"' .^^''- ^^- Section twenty-six hundred and thirty-nine of the Revised Statutes is amended by substituting the words "proper Auditor" for the words "Commissioner of Customs." Acconnts, col- Sec. 20. It shall be Oie duty of the coUectoia of customs and other toms. officers of customs to transmit with their accounts to the officers diaiged with the settlement of their accounts, all such papers, records, or copies thereof relating to their transactions as officers of customs as the Secretary of the Treasury may direct. AcooDDta Sec. 21. All accounts stated by the Auditors before the first day of EerijfsM, October, eighteen hundred and ninety-four, and then pending for settlement in the offices of the First and Second Comptroller, or the Commissioner of OuBtoms, shall be revised by the Comptroller of the Treasury in the manner provided by existing law, and the balances ansing thereon shall be certified to liie Division of Bookkeeping and Warrants. ACCOUNTING SYSTEM OF THE UNITED STATES. 95 Sec. 22. It shall be the duty of the Secretary of the Treasury to make Bnles for ad. , r , . , . . , , . mlnlstratlTB ei- rappropriate rules and regulations for carrying out the provisions of this amlnatlon. act, and for transferring or preserving books, papers, or other property appertaining to any office or branch of business affected by it. It shall also be the duty of the heads of the several executive depart- ments and of the proper officers of other Government establishments, not within the jurisdiction of any Executive Department, to make appropriate rules and regulations to secure a proper administrative ■examination of all accounts sent to them, as required by section twelve •of this act, before their transmission to the Auditors, and for the execu- tion of other requirements of this act in so far as the same relates to the several departments or establishments. Sec. 23. Nothing in this act shall be construed to authorize the reex- Calms or ac- amination and payment of any claim or account which has heretofoiie been disallowed or settled. Sec. 24. The provisions of sections three to twenty-three inclusive _^^*° *" '*'^® ■of this act shall be in force on and after the first day of October, eighteen hundred and ninety-four. Sec. 25. All laws or parts of laws inconsistent with this act are Repeal. Tepealed. Act approved March 2, 1895, chap. 177, "An act making appropriations for the legislative, executive, and judicial expenses of the Govern- ment for the fiscal year ending June thirtieth, eighteen hundred and ninety-six, and for other purposes." (28 Stat., 768.) Sec. 1. * * * That the Speaker of the House of Representatives Accounts, of the Fifty-third Congress shall, before the expiration of his term of sentatlTes. '''™' eervice, appoint from among the Representatives-elect to the Fifty- fourth Congress a temporary committee on accounts, of three members, which «aid committee on accounts shall have the same powers and per- form the same duties in reference to payments made from the contin- gent fund of the House of Representatives of the Fifty-fourth Congress as are now authorized by law and the rules of the present House of Representatives; and which said temporary committee on accounts shall begin to exercise its powers immediately upon the termination of this Congress and shall continue to exercise and discharge said duties until after the mesting and organization of the House of Representatives of the Fifty-fourth Congress, and until the appointment of the regular committee on accounts. And all payments made out of the contingent fund of the House of Representatives upon vouchers approved by said temporary committee on accounts shall be deemed, held, and taken, and are hereby declared to be conclusive upon all the departments and auditing officers of the Government. And hereafter the Speaker of the House of Representatives of each subsequent Congress shall, before the termination of the last session of each Congress, appoint, from the Representatives-elect, a temporary committee on accounts of three members, with similar powers and for the same purpose. The chief clerk in the office of the Comptroller of the Treasury shall Chief clerk, have power in the name of the Comptroller of the Treasury to sign such officer letters and papers as the Comptroller may direct. The law clerks in the offices of the Comptroller of the Treasury and in Duties of law clerks the offices of the Auditors of the Treasiu-y shall perform such clerical duties as the heads of their respective offices may require of them. 96 ACCOUNTING SYSTEM 0F THE UNITED STATES. ■AdvJtnoe mosey. Treasury. Aetlng Deputy Hereafter, in case of the absence or sickness of any deputy auditor Auditor. ^j j.j^g Treasury Department, the Secretary of the Treaaury may, by aa appointment under his hand and ofElcial seal, delegate to any ofScer not below the grade of fourth-class clerk, in the office of the auditor, the authority to perform the duties of Deputy Auditor until such absence or sickness shall cease. • of Sbo. 4. The second proviso Of section twelve of the legislative, executive, and judicial appropriation act, approved July thirty-fiist, eighteen hundred and ninety-four, is hereby amended to read as follows: "That should there be a delay by the administrative departments beyond the aforesaid twenty or sixty days in transmitting accounts, an order of the President, or, in the event of the absence from the seat of government or sickness of the President, an order of the Secretary of the Treasury, in tiie particular case, shall be necessary to autho^ze the advance of money requested." Oath of office Sec. 5. Hereafter the copy of the oath of office of subordinate offlceiB I'c.ret'ary of of the customs, requii'ed to be transmitted to the Commissioner of Cus- toms by section eleven of the act to amend existing customs and internal-revenue laws, and for other purposes, approved February eighth, eighteen hundred and seventy-five, shall be transmitted to the Secretary of the Treasury. Hereafter all bonds of the Treasurer of the United States, collectors of internal revenue, collectors, naval officers, surveyoiB, and oQier officers of the customs, either as such officers or as disbursing officers of the Treasury, bonds of the Secretary of the Senate, Clerk of the House of Representatives, and the Sergeant at Arms of the House of Repre- sentatives and all such bonds now on file in the office of the CompfzoUer of the Treasury shall be transmitted to the Secretary of tiie Treasury and filed as he may direct; and the duties now required by lay of the Comptroller of the Treasury in regard to such bonds as the auccesBW of the Commissioner oi Customs and First Comptroller of the Treasury shall hereafter be performed -by the Secretary of the Treasury. Sec. 9. On and after July 1st, eighteen hundred and ninety-five, each master of a vessel arriving in the United States from a foreign port except vessels carrying traffic in bond on transfer ferries shall immedi- ately upon landing and before entering his vessel at the customhouse mail to the Auditor for the Tjreasury Department, Washington, a true copy of the manifest of his vessel, and shall on entering his vessel make affidavit that he has mailed such copy and that the same is true and correct; and he shall also' mail to the said Auditor a true copy of the coi* rected manifest filed on any post entry of his vessel. Any master who neglects or refuses to mail to the Auditor the required copy of the origi- nal or corrected manifest shall be subject to the same fines and penalties , fixed by law for his failure to deliver the manifest of his vessel to the collector: * * * AnWientloatlon Seo. 10. Section seventeen of the act making appropriations for the proceedings. fiscal year ending June thirtieth, eighteen hundred and ninety-five, and for other purposes, is amended to read as follows: The transcripts from the books and. proceedings of the Department of the Treasury and the copies of the bonds, contracts, and other papers provided for in section eight hundred and eighty-six of tiie Revised Statutes shall hereafter be certified by the Secretary or an Assistant Secretary of the Treasury under the seal of the Department. Manifests of ACCOUNTING SYSTEM OF THE UNITED STATES. 97 Act approved Maich 8, 1896, chap. 190, "An act to piovide foi the reim- buisement of ofSceis and seamen Jfoi property lost oi destroyed in the naval seivloe ot the United States." (28 Stat., 962.) . Sbo. 1. * * * That the proper accounting officers of the Treas- „^]^ ^'m' ury be, and they are hereby, authorized and directed to examine into, v»i service, ascertain, and determine the value ot private property belonging to officers, petty officers, seamen, and others in the naval service of the United States whch has been or may* hereafter be lost or destroyed in the naval' service by shipwreck or other marine disaater under the fol- lowing circumstances: Act approved Feb. 26, 1896, chap. 33, "An act making appropria- tions to snpply urgent deficiencies in the appropriations for the fiscal year ending fune thirtieth, eighteen hundred and ninety-six, and for prior years, and for other purposes." (29 Stat., 2S.) Sec. 1. * * * That hereafter all fees for United States attorneys, Fees United marshals, clerks of courts and special counsel necessarily employed ^j* wMQineys, in prosecuting civil suits instituted by the Auditor for the Post Office Department through the Solicitor of the Treasury against sureties on the official bonds of late postmasters, as provided by section two him- dred and ninety-two. Revised Statutes of the United States, shall be paid from the appropriations for expenses of the United States courts. Act approved Hay 28, 1896, chap. 2S2, "An act making appropriations for the legislative, executive, a^d judicial expenses of the G-overn- ment for the fiscal year ending June thirtieth, eighteen hundred and ninety-seven, and for other purposes." (29 Stat., 179.) Sec. 4. So much of section twelve of the legislative, executive, and Beports of de« judicial appropriation act approved July thirty-first, eighteen hundred and ninety-four, as requires the Secretary of the Treasury, on the first Monday of January in each year, to make report to Congress of such ' officers as are then delinquent in the rendering of their accounts or in the payment of balances found due from them for the last preceding fiscal year, is amended to read as follows: "The Secretary of the Treasury shall, on the first Monday of January of each year, make report to Congress of such officers and adminis- trative departments and offices of the Government as were, respectively, at aiiy time during the last preceding fiscal year delinquent in rendering or transmitting accounts to the proper offices in Washington and the cause therefor, and in each case indicating whether the delinquency was waived, together with such officers, including postmasters aiid officers of the Post Office Department, as were found upon final settle- ment of their accounts to have been indebted to the Government, with the amount of such indebtedness in each case, and who, at the date of making report, had failed to pay the same into the Treasury of the i United States." Sec. 13. That whenever in this act an officer is allowed actual |,^^J'*"*J*^; expenses the account thereof shall be made out quarterly, in accord- went of JfnBtlce. ance with rules and regulations prescribed by the Attorney General. When made out the account shall be verified on oath before an officer authorized to administei oaths. ' 75554—11 7 98 AOOOUNTHiTG SYSTEM OP THE UNITED STATES. Tke expense accounts of the marshals and their oflSce deputies and the accounts o( the field deputies shall be paid by the marahals; said accounts and the expense accounts of the district attorneys and their assistants when made out in accordance ■with this act shall be sub- mitted to and examined by the circuit court or district court of the district, and when approved by the court shall be audited and allowed as now provided by law. Each marshal shall make such returns of the earnings and expenses of his office as shall be required under rules and regulations prescribed by the Attorney General; Act approved June 8, 1896, chap. 373, "An act malting appropriations to supply deficiencies in the appropriations for the fiscal year ending June thirtieth, eighteen hundred and ninety-six, and' for prior years, and for other purposes." (SB Stat., 268.) Pro^oeeds of gj;G. 1. * * * That from the proceeds of sales of old material, teMaiB. condemned stores, supplies, or other public property of any kind, before being deposited into, the Treasury, either as miscellaneous receipts on account of "proceeds of Government property" or to the credit of the appropriation to which such proceeds are by law authorized to be made, there may be paid the expenses of such sales, as approved by the accounting officers of the Treasury, so as to require oiily the net proceeds of such sales to be deposited into the Treasury, either as mis- cellaneous receipts or to the credit of such appropriations, as the case may be. Joint Besolution approved June 11, 1896, No. 62, Joint Besolntion extending the benefits of sections fourteen hundred and twenty-six and fifteen hundred and seventy-three of the Revised Statutes to an enlisted persons in the Navy. (29 Stat., ¥16.) Pay to enlisted Resolved, &c., That the benefits of honorable discharge as conferred by section fourteen hundred and twenty-six of the Revised Statutes, and of 'three months' pay upon reenlistment after honorable discharge ■ as conferred by section fifteen hundred and seventy- three upon seamen, ordinary seamen, landsmen, firemen, coal heavers, and boys, be, and the same are hereby, extended and made applicable to all enlisted persons in the Navy. And all accounts of paymasters who have made payments to enlisted men not of the classes named in sections fourteen hundred and twenty-six and fifteen hundred and seventy-three. Revised Statutes, as if they had been included in the provisions of said sections, shall be allowed and passed by the accounting officers of the Treasury as if they had been included in said sections. Act approved January 20, 1897, chap. 70, "An act to validate the appoint- ments, acts, and services of certain deputy TTnlted States marshals in the Indian Territory, and tor other purposes." (29 Stat., 493.) Deputy United That the appointments of deputy United States marshals in the lidten'sefvioeJ'In.diftn Territory ♦ * * are hereby ratified and validated, all accounts for the payment of such deputy United States marshals shall be subject to the approval of the Attorney General. ACCOUNTING SYSTEM OF THE UNITED STATES. 99 Act approved February 19, 1897, chap. 265, "An act making appropria- tions for the legislative, executive, and judicial expenses of the Government for the fiscal year ending June thirtieth, eighteen hun- dred and ninety-eight, and for other purposes." (29 Stat., 650.) Sec. 1. * * * AH books, papers, and otlier matters relating to the ij^Ysjis'. "' ""' office or accounts of disbursing officers of the Executive Departments and commissions, boards, and establishments of the Government in the District of Columbia shall at all times be subject to inspection and examination by the Comptroller of the Treasury and the Auditor of the Treasury authorized to settle such accounts, or by the duly author- ized agents of either of said officials. Act approved March 3, 1897, chap. 385, "An act making appropriations for the service of the Post Office Department for the fiscal year ending June thirtieth, eighteen hundred and ninety-eight." (29 Stat., 648). Sec. 1. * * * Section 4020 * * * and the Auditor for the Charges to postal approprt* Post Office Department shall charge to the appropriation for mailatlons. transportation the salary and per diem of the assistant superintendents of the postal railway service, and to the appropriation for the free deliv- ery system the salary and per diem of the special agents detailed for that service. Act approved January 28, 1898, chap. 11, "An act making appropriations to supply urgent deficiencies in the appropriations for the fiscal year ending June thirtieth, eighteen hundred and ninety-eight, and for prior years, and for other purposes." (30 Stat., 235.) Assignment of space in the Post Office Building to the Auditor's Quarters, Post ^ffi = ^ = Office Depart- Omce. ment. Act approved March 15, 1898, chap. 68, "An act making appropriations for the legislative, executive, and judicial expenses of the Govern- ment for the fiscal year ending June thirtieth, eighteen hundred and ninety-nine, and for other purposes." (30 Stat., 289.) The Comptroller of the Treasury is hereby authorized to exchange ^'■^ ^ » o k s, old and obsolete law books now in his office for new ones of recent date, the Treasary. Sec. 5. All books, papers, and other matters relating to the accounts Inspection of of officers of the Government in the District of Columbia shall at all times be subject to inspection and examination by the Comptroller of the Treasury and the Auditor of the Treasury authorized to settle such accounts, or by the duly authorized agent? of either of said officials. Act approved June 27, 1898, chap, 503, "An act to amend sections one and two of the act of March third, eighteen hundred and eighty- seven. Twenty-fourth Statutes at large, chapter three hundred and fifty-nine." (30 Stat., /194.) Sec. 1. * * * That section one of the act of March third, eighteen See act of July 1 1898 hundred and eighty-seven, chapter three hundred and fifty-nine, sec- ' ond session of the Forty-ninth Congress, be amended by adding thereto 100 AOOOUNTING SYSTEM OF THE UNITED STATES. the following proviso, to wit: Provided further, That no suit against the Government of the United States brought by any officer of the United States to recover fees for services alleged to have been performed for the United States, shall be allowed under this act unless an account for said fees shall have been rendered and finally acted upon according to the provisions of the act of July thirty-first, eighteen hundred and ninety- four (chapter one hundred and seventy-four. Twenty-eighth Statutes at Large, page one hundred and sixty-two), unless the proper account- ing officer of the Treasury fails to finally act thereon within six months after the account is received in said office. Act approved June 30, 1898, chap. 640, "An act making appropriations to provide for the expenses of the government of the District of Colum- bia for the fiscal year ending June thirtieth, eighteen hundred and ninety-nine, and for other purposes." (30 Stat., 626.) tIio'"Dl8trict of ^^^' ^* * \* '^^^* hereafter all accounts for the disbursement of OolumbU. appropriations made either from the revenues of the District of Colum- bia or jointly from the revenues of the United States and the District of Columbia shall be audited by the Auditor of the District of Columbia before transmitted to the accounting officers of the Treasury, unless otherwise specifically provided in the law making such appropriations: Provided, That this provision shall not apply to disbursements on ac- count of the court of appeals and the supreme court of the District of Columbia, and for the interest and sinking fund on the funded debt of the District of Columbia, which disbursements shall continue to be audited as heretofore provided by law. Act approved July 1, 1898, chap. 646, "An act making appropriations for sundry civil expenses of the Government for the fiscal year ending June thirtieth, eighteen hundred and ninety-nine, and for other purposes." (80 Stat., 640.) See acts of Sec. 1. * * * That so much of the sundry civil appropriation ai^Feb.'l.lilil^ct of March third, eighteen hundred and seventy-nine, as requires in the settlement of claims of pay, bounty, prize money, or other moneys due to colored soldiers, sailors, or marines, or their legal repre- sentatives, that the amount allowed as attorney's fees be stated in a separate certificate in favor of the agent or attorney, be, and the same is hereby, repealed. Suits against Seo. 3. * * * Provided further , That no suit against the Govern- SUtoe. "'**'' ment of the United States, brought by any officer of the United States to recover fees for services • alleged to have been performed for the United States, shall be allowed under this act unless an account for said fees shall have been rendered and finally acted upon according to the provisions of the act of July thirty-fir.'st, eighteen hundred and ninety-four (chaptf^r one hundred and soventy-four. Twenty-eighth Statutcw at l/arKO, piigo one hundred and sixty-two), unless the proper account! rif.; officer of the Treasury fails to finally act thereon within six months after the account is received in said office. ACCOUNTING SYSTEM OF THE UNITED STATES. 101 Act approved January 5, 1899, chap. 41, "An act making appropriations to supply urgent deficiencies in the appropriations for the support of the military and naval establishments for the last six months of the fiscal year ending June thirtieth, eighteen hundred and ninety- nine, and for other purposes." (30 Stat., 772.) Sec. 1. * * * That the time for the examination of monthly Examination, accounts by the bureaus and offices of the War Department after the Department. date of their actual receipt and before transmitting the same to the Auditor for the War Department, as limited by section twelve of the legislative, executive, and judicial appropriation act, approved July thirty-first, eighteen hundred and ninety-foiir, is hereby extended from twenty days to sixty days for the period of one year from the date of the passage of this act. Act approved March 3, 1899, chap. 446, "An act to amend an act entitled 'An act to reimburse the governors of States and Territories for expenses incurred by them in aiding the United States to raise and organize and supply and equip the Volunteer Army of the ITnited States in the existing war with Spain,' approved July eighth, eighteen hundred and ninety-eight, and for other purposes." (30 Stat., 13S8.) All claims under the provision of this act must be filed in the office aA^S?^"^^ of the Auditor for the War Department and must be supported by proper vouchers or other conclusive evidence of interest. States. Act approved December 20, 1899, chap. 1, "An act to extend the time for examination of monthly accounts by bureaus and offices of the War Department." (31 Stat., 1.) Sec. 1. * * * That the time for examination of monthly accounts Examination, by the bureaus and offices of the War Depaj-tment after the date of Department, actual receipt and before transmitting the same to the Auditor for the War Department, as limited by section twelve of the legislative, execu- tive, and judicial appropriation act, approved July thirty-first, eighteen hundred and ninety-four, is hereby extended from twenty days to sixty days for the period of one year from the date of the passage of this act. Act approved April 17, 1900, chap. 192, "An act making appropriations for the legislative, executive, and judicial expenses of the Govern- ment for the fiscal year ending June thirtieth, nineteen hundred and one, and for other purposes." (31 Stat., 107.) . Sec. 1. * * * Detail of gaugers, etc., in one district for duty in Detail of gang another district, &c., * * *. And the order of the commissioner of internal revenue transferring gaugers, &c., to special work, shall be accepted by the accounting officers of the Treasury Department as full authority for proper expenses incurred by said gaugers, &c., while so assigned. 102 AOCOTJiirTiiirG system of the united states. Act' approved June 6, 1900, chap, 78S, "An act making appioprlations to supply deflciencles in the appropiiations for the fiscal year ending June thirtieth, nineteen hundred, and for prior years, and for other purposes." (81 Stat., 887.) t n X pended Sbo. 1. * * * Unexpended balance for miscellaneous expenses of IsneoDR expenses the Fish Commission made available and the accounting officers of the Sob.*'" "**"""*'■ Treasury Department are authorized to settle the accounts of the disbursing agent of the United States Commission of Fish and Fisheries accordingly. Act approved June 6, 1900, chap. 791, "An act making appropriationg for sundry dvU expenses of the Government for the fiscal year ending June thirtieth, nineteen hundred and one, and for other purposes." Back pay and Sec. 1. * * * Back pay and bounty: For payment of amounts onn y. ^^^ arrears of pay of two and three year volunteers, for bounty to vol- unteers and their widows and legal heirs, for bounty under the act of July twenty-eighth, eighteen hundred and sixty-six, and for amounts for commutation of rations to prisoners of war in rebel States, and to soldiers on furlough, that may be certified to be due by the accounting officers of the Treasury during the fiscal year nineteen hundred and one, two hundred thousand dollars, together with the unexpended balance appropriated for this object for the fiscal year nineteen hundred: Provided, That in the settlement of claims of officers, soldiers, sailors, and marines, or their representatives, and all other claims for pay and allowances within the jurisdiction of the Auditor for the War Depart- ment or the Auditor for the Navy Department, presented and filed hereafter, in which it is the present practice to make deductions of attorneys' fees from the amount found due, no deductions of fees for attorneys or agents shall hereafter be made, but the draft, check, or warrant for the full amount found due shall be delivered to the payee in person or sent to his bona fide post-office address (residence or place of business). Act approved March 2, 1901, chap. 800, "An act to carry into effect the stipulations of article seven of the treaty between the TTnited States and Spain concluded on the tenth day of December, eighteen hundred and ninety-eight." (31 Stat., 877.) ComSV»"om*°" ^^°- 1- * * * That the President of the United States shall ap- point, by and with the advice and consent of the Senate, five suitable persons learned in the law, who shall constitute a commission, whose duty it shall be, and it shall have jurisdiction to receive, examine, and adjudicate all claims of citizens of the United States against Spain, which the United States agreed to adjudicate and settle by the seventh article of the treaty concluded between the United States and Spain on the tenth day of December, anno Domini eighteen hundred and ninety-eight. It shall adjudicate said claims according to the merits of the several cases, the principles of equity and of the international law.' One of said persons shall be designated by the terms of his appointment to be the president of said commission. e^raueii.' ""* ®"°' 3- * * * AH the expenses, including salaries and compen- sation of said commission and of its officers and employees shall be paid by the Department of Justice * » *. ACCOUNTIH-G SYSTEM OF THE TJNITED STATES. 103 Act approved Maich S, 1901, chap. 803, "An act making appiopriations for the support of the Army for the fiscal year ending June thirtieth, nineteen hundred and tviro." (31 Stat., 910.) Sec. 1. * * * The time for examination of monthly accountB a.cojnnts'of'war covering expenditures from appropriations for the Army, by the bureaus Department, and offices of the War Department, after the date of actual receipt and before transmitting the same to the Auditor for the War Department, as limited, by section twelve, act approved July thirty-first, eighteen hundred and ninety-four, is hereby extended from twenty to sixty days. Act approved Sarch 3, 1901, chap. 831, "An act making appropriations to supply deficiencies in the appropriations for the fiscal year ending June thirtieth, nineteen hundred and one, and for prior years, and for other purposes." (31 Stat., 10S2.) Sec. 1. * * * Provided /wither, That the payment, to officers and .'J*^*^* M enlisted men severally entitled, of the judgments of the Court of Claims boimty. for bounty for destruction of enemy's vessels, under section forty-six hundred and thirty-five of the Revised Statutes be made on settlements by the Auditor for the Navy Department in the manner prescribed by law and Treasiuy regulation for the payment of prize money, the dis- tribution of such individual share to be in accordance with the orders, rules, and findings of the Court of Claims. , Act approved July 1, 1902, chap. 13S2, "An act making appropriations to provide for the expenses of the government of the District of Colum- bia for the fiscal year ending June thirtieth, nineteen hundred and three, and for other purposes." (32 Stat., 592.) Provided, That hereafter when differences arise in the examination of „„?™t|°Jf*ii£l the accounts of the disbursing officerof the District of Columbia, calling trict of Colnni' for the suspension of any item in said accounts, it shall be the duty of '' the Auditor for the State and other Departments who settles said accounts, to notify the Auditor of the District of Columbia in connection with the disbursing officer of the District of Columbia of the grounds of such objections resulting in said suspensions, in order that said Auditor in connection with said disbursing officer may by explanation if possible remove said grounds of suspension. The Auditor of the District of Columbia shall continue to prepare and countersign all checks issued by the disbursing officer and no check involving disbursement of public moneys by the disbursing officer shall be valid unless counter- signed by the Auditor of the District of Columbia. Act approved February 14, 1903, chap. S52, "An act to establish the Department of Commerce and Labor." (32 Stat., 82S.) Sec. 1. * * * That there shall be at the seat of government an Department of executive department to be known as the Department of Commerce Labor e s t a b • and Labor, and a Secretary of Commerce and Labor, who shall be the !!'•'«*• head thereof, who shall be appointed by the President, by and with the consent and advice of the Senate. * * * 104 AOCOITNTING SYSTEM OF THE UNITED STATES. extmta'd'b'V ^"°' 2- * * * and the Auditor for the State and other Depart- dltor for State ment6 shall receive and examine all accounts of salaries and incidental Dutmentl! '**" expenses of the oflSce of the Secretary of Commerce and Labor, and of all bureaus and offices under his direction all accounts relating to the Lighthouse Board, Steamboat-Inspection Service, immigration, naviga- tion, Alaska fur-seal fisheries, the National Bureau of Standards, Coast a.nd Geodetic Survey, Census, Department of Labor, Fish Commission, and to all other business within the jurisdiction of the Department of Commerce and Labor, and certify the balances arising thereon to the Division of Bookkeeping and Warrants and send forthwith a copy of each'ctfttificate to the Secretary of Commerce and Labor. Act approved Uarch 2, 1903, ohap. 990, "An act to authorize the settle- ment of the accounts of officers of the Army." (82 Stat., 955.) Aoooniits of Seel. * * * That the proper accounting officers of the Treasury ment. be, and they are hereby, directed in the settlement of the accounts of disbursing officers of the War Department * * * to allow such cred- its for payments and for losses of funds, vouchers, and property as may be recommended under the authority of the Secretary of War by the heads of the military bureaus to which such accounts respectively pertain. iVa r " "BeVs r t- ®^*'' 2" '^^^ ^^ accoimts of the military officers, whether of the line ment. , or staff, for Government property charged to them, shall be closed by the proper accounting officers whenever, in the judgment of the Secre- tary of War, itwillbefortheinterestof the UnitedStatestodoso. * * • Provided further, That no settlement shall be made by the officers of tilie Treasury, under this act, of the accounts of any officer whose combined responsibility for public money and Government property shall exceed the sum of five thousand dollars. * * * Act approved February 18, 1904, chap. 160, "An act making appropria- tions to supply urgent deficiencies in the appropriations for the fiscal year ending June thirtieth, nineteen hundred and four, and for prior years, and for other purposes." (33 Stat., 41.) Final Jndg. Sec. 1. * * * That the payment, to officers, and men severally . awards of Court entitled, of the judgments herem appropriated for, of the Court of payable"'' " Claims for bounty for destruction of enemy's vessels, under section forty-six hundred and thirty-five of the Revised Statutes, be made on settlements by the Auditor for the Navy Department in the manner prescribed by law and Treasury regulations for the payment of prize money, the distribution of such individual share to be in accordance with the orders, rules, and finding of the Court of Claims. And hereafter in all cases of final judgments and awards rendered against the United States by the Court of Claims, and for final judg- ments rendered against the United States by the circuit and district courts of the United States, payment thereof under appropriation made by Congress shall be made on settlements by Auditors for the department or branch of the public service having jurisdiction over the subject-mat- ter out of which the claim arose. , AOOOUNTING SYSTEM OP THE UNITED STATES. 105 Act approved Apiil 27, 1904, chap. 1628, "An act making appropilations to piovide foi the expenses of the goveinment of the District of Colum- bia for the fiscal year ending Tune thirtieth, nineteen hundred and five, and for other purposes." (33 Stat., 368.) Sec. 1. * * * Advances from- appropriations made by the Secre-Acconnts of' tary of the Treasury to the disbursing officer of the District of Columbia Columbia, under caption "Improvement and repairs " and the accounts of said disbursing officer for all such disbursements shall be rendered to and audited by the Auditor for the State and other departments. Act approved April 27, 1904, chap. 1630, "An act making appropriations to supply deficiencies in the appropriations for the fiscal year ending June thirtieth, nineteen hundred and four, and for prior years, and fpr other purposes." (33 Stat., 422.) Sec. 1 * * * Provided further, That in the settlement by t'lec'B.*! c/S*"' accoimting officers of the Treasury of the judgment of the Court of Claims in favor of the New York Indians, rendered by said court on November twenty-second, eighteen hundred and ninety-eight, con- tained in House Document Numbered Two hundred and twenty-six, Fifty-sixth Congress, first session, and appropriated for by Congress in the deficiency act of February ninth, nineteen hundred, the distribu- tion of the award to said Indians Shall be made on settlements of Auditor for the Interior Department. Act approved February 3, 190S, chap. 297, "An act making appropria- tions for the legislative, executive, and judicial expenses of the Government for the fiscal year ending June thirtieth, nineteen hun- dred and six, and for other purposes." (33 Stat., 647.) Sec. 1. * * * Hereafter the accounts of the Isthmian Canal Com- isHimlan Ca- ,. , , , . ,. ,■ , Wr -r^ nal Commission. mission shall be audited by the Auditor for the War Department. Act approved June 30, 1906, chap. 3914, "An act making appropriations for sundry civil expenses of the Government for the fiscal year end- ing June thirtieth, nineteen hundred and seven, and for other pur- poses." (34 Stat., 760.) Sec 1. * * * For payment of amounts of arrears of pay of two and i,™^^ ^^^ *"* three year volunteers and their widows and legal heirs, for bounty under the act of July twenty-eighth, eighteen hundred and sixty-six, and for amounts for commutation of rations to prisoners of* war in the rebel States, and to soldiers on furlough, that may be certified to be due by the accounting officers of the Treasury during the fiscal year nineteen hundred and seven, two hundred thousand dollars. For payments of amounts of arrears of pay and allowance on account of Service of officers and men of the Army during the war With Spain and in the Philippine Islands, that may be certified to be due by the accounting officers of the Treasury * * *^ . Hereafter in the settle- ment of the accounts of deceased officers or enlisted men of the Army, 106 ACCOTJNTIN-G SYSTEM OF THE TJNITED STATES. where the amount due the decedent's estate is less than five hundred dollars and no demand is presented by a duly appointed legal represent- ative of the estatiB, the accountiiig officers may allow the amount found due to the decedent's widow or legal heirs in the following order of precedence. * * * Act approved March 4, 1907, chap. 8918, "An act making appropriations for sundry civil expenses of the Government for the fiscal year ending June thirtieth, nineteen hundred and eight, and for other pnrposes." (34 Stat., 1366.) DeelBlons of gjjc, 1. * * * that may be certified to be due by the accountii^ ima Court ofofficers of the Treasury during the fiscal year nineteen hundred and be'^o'uowed!' '"e^gH two thousand dollars: Provided, That in all cases hereafter so certified the said accounting officers shall, in stating balancisis, foUow the decision of the United States Supreme Court or of the Court of Claims of the United States after the time of appeal hae expired if no appeal be taken, without regard to former settlement or judicationB by their predecessors. Act approved March 4, 1907, chap. 2919, "An act making appropriations to supply deficiencies in the appropriations for the fiscal year ending June thirtieth, nineteen hundred and seven, and for prior years, and for other purposes." (34 Stat., 1376.) 1 a 1 m 9 for Sbc. 1. * * * The Auditor for the State and other Departments Sians. ' is authorized to examine all claims which have or may be presented in proper form by the different counties in Arizona Territory and to ascer- tain the amount due each of said counties on account of legal costs and expenses incurred from March third, ei^teen hundred and eighty- nine, in the prosecution of Indians imder the act of March second, eighteen hundred and eighty-five (Twenty-third Statutes, page three himdred and eighty-five), for which the United States is liable, act of March third, eighteen hundred and eighty-nine (Statutes at Large, volume twenty-five, page one thousand and four), and which have been paid by said counties; and the amounts so found shall be certified by the Secretary of the Treasury to Congress for consideration. * * * Act approved May 87, 1908, chap. 806, "An act making appropriations for the service of the Post Office Department for the fiscal year ending June thirtieth, nineteen hundred and nine, and for other purposes." (3fi Stat., 416.) ' Record of nn- Sbo. 1. * * * And it shall hereafter be the duty of the Auditor Sen. ™°'"'^ °'' for the Post Office Department to maintain a complete and permanent record of all unpaid money-orders issued by postmasters in the United States, or such of ite insular possessions as are amenable to tihe authonty of the Postmaster-General for payment within its own authority, su<^ record to serve as a basis for adjudicating claims for payment by warrant of the amounts of said orders. * * * AGOOXJirailirG SYSTEM OF THE UNITED STATES. 107 Act approved Uaicli 4, 1909, chap. S97, "An act making appropiiations for the legislative, executive, and judicial expenses of the Govern- ment for the fiscal year ending June thirtieth, nineteen hundred and ten, and for other purposes." (36 Stat., 866.) Seo. 1. * * * ProiJirferf, That hereafter the Secretary of lie Treas-pC™nt«sisiiing ury may from time to time designate any employees in the office of the partmeiit w a r - Auditor for the Post Office Department above the grade of class one to ' countersign warrants and drafts in the name of the Auditor and such ■warrants and drafts, when so countersigned, shall be of the same validity as if coimtersigned by the Auditor for the Post Office Department. Act approved Uarch 4, 1909, chap. 321, "An act to codify, revise, and amend the penal laws of the tTnited States." (3S Stat., 1106.) Sec. 94. The refusal of any person, whether in or out of office, charged Eefnsal to pay with the safe-keeping, transfer, or disbursement of the public money to counting officer' pay any draft, order, or warrant drawn upon him by the proper account- ing officer of the Treasury, for any public money in his hands belonging to the United States, no matter in what capacity the same may have been received or may be held, or to transfer or disbiuBe any such money promptly upon the legal requirement of any authorized officer, shall be deemed, upon the trial of any indictment against such person for embezzlement, prima facie evidence of such embezzlement. Page. Accepting payment precludes revision of accounts 91 Accountant, War Department 28, 34 Additional, War Department 33, 34 Navy Department 31, 34 Accounts: Comptroller may direct Auditor to settle 89 Receipts and expenditures, publication of 27, 94 Secretary of the Treasury may direct reexamination 91 To be settled in the Treasury Department 34, 59 When to be rendered 38, 48, 71, 93 When to be settled ' 36, 60, 89 Accounts of District of Columbia, settled at the Treasury 86, 90 Audited by auditor of District of Columbia and transmitted to Treasury . . 100 Emolument returns of United States attorney 79 Improvement and repairs 105 Notices of differences in 103 Accounts of Government service and District of Columbia, subject to inspec- tion by Auditors and Comptrollers 99 Accounts of Soldiers' Homes, limitation on adjustments 86 Accounts for costs, etc., clerks, marshals, and attorneys 77 How kept and rendered 71 Of petty ofBcers, seamen, etc., on lost vessels 49, 64 Postal Service, controlled by Postmaster General subject to Auditor's settle- ment 67 Preservation of , 60, 61, 91 Acting Deputy Auditors, authorized '. 96 Administrative examination , 48, 51, 53, 70, 94, 95, 101, 103 Administration, payments without, accounts of deceased officers and enlisted men of the Army ' 105 Advance bounty, payments for, allowed in settlement of accounts 48, 63 Advance decisions by Comptroller of the Treasury 92 Advance of money, requisition for 92 Delay in administrative examination 96 Agriculture Department, accounts, where settled 52, 82, 85, 90 Alaska fur-seal fisheries, and business within its jurisdiction, settlement of ac- counts of 90,104 Appeals to Comptroller 27, 40, 55, 60, 91 Appropriations, when carried to surplus fund 74, 75 Architect of the Capitol, and busmese within his jurisdiction, settlement of accounts of ' 90 Armories and arsenals, and business within its jurisdiction, settlement of ac- counts of 90 Army and Navy pensions, business within its jurisdiction, settlement of ac- counts of 90 Army line officers who were prisoners of war, settlement of accounts of 51 Arrears of pay and bounty, disallowance of claims for 86 Assay offices, and business within ita jurisdiction, settlement of accounts of. . . 89 Assignment of space to office of Auditor for the Post Office Department 99 Assistant Comptroller of the Treasury, duties 89 Attorney General , and business within his jurisdic tion , settlement of accounts of . 90 Auditor for the Interior Department: Accounts of disbursing officer in Quartermaster's Department 47 Accounts of seamen and others lost in the naval service 49, 76 Accounts of Signal Corps 85 Designation changed to Auditor for the Interior Department 88 109 110 INDEX. Auditor for the Interior Department — Continued. Page. Duties 90 Duties under Revised Statutes 62 Established and duties, 1817 34 May administer oaths in settlement of accounts 36, 65 PaymentB, judgment. Court of Claims, of New York Indians 105 Pension accounts examined by Third Auditor, 1838 43 Settlement of accounts of property lost or destroyed in military service. 36, 42, 46 Single settlement introduced 42 To take testimony as to loss of steamboats, vessels, engines, and cars 70 Auditor for the Navy Department: Designation changed to Auditor for the Navy Department 88 Duties ,. 90 Duties of, under Revised Statutes. , . 62 Established and duties, 1817 , ; , 34 May administer oaths in settlement of accounta 36, 65 Pursers, settlement of accounts for lost or captured vessels 44 Settlement of accounts of. half pay, monthly pay, in naval service 43 Auditor for the Post Office Department: Accounts of United States attorneys, marshals, etc., fees in postal casee, from what appropriation to be paid 97 Appellate jurisdiction of the Comptroller 40, 55, 60, 91 Application of payments, after execution of new bonds 56, 73, 81 Certification of paynientB 56, 65, 91 Collect debts due Post Office Department 54, 65 Countersigning by Auditor, Post Office Department -' 56, 72, 107 Created in 1836, duties 40,41 Designation changed to Auditor for the Post Office Department. 88 Destruction of useless papers, in office of 83 Duties 91 Duties under act of 1872 54 Duties under Revised Statutes 62 Further duties 62,65,67,68,75,77,78,79,80,87 . In suit cases to forward papers to Department of Justice 57, 65 Invalid orders, statement and reooSd of 87, 106 Keep money-order accounts separately 57,65 May administer oaths in settlement of accounts 36,41,43 Quarterly statement receipts and expenditures 40, 56, 65, 67 To compromise judgments 58, 65 To compromise accounts before judgments 58, 67 To countersign Post Office Department warrants 56, 72, 107 To report to the Postmaster General deficiencies in postmasters' accounts. . 81 To state quarterly accounts of money paid by postmasters 40, 56, 65 Warrants for deposits, postal service, countersigned 56, 67 When Auditor appointed Comptroller, settlement of appeals 47 Auditor for railroad accounts established, duties 80 Abolished 81 Title changed to Railroad Commissioner 81 Auditor for the State and other Departments: Designation changed to Auditor for State and other Departments 88 Duties • 90 Duties of, under Revised Statutes 62 Established and duties, 1817 34 Indian affairs, accounts of, to Second Auditor 37 Lighthouse Board established 46 Lighthouse superintended by 44 May administer oaths in settlement of accounts 36, 65 Settlement of accounts of Internal Revenue 49 Settlements .of accounts may be directed by ComplxoUer 60 Auditor for the Treasury Department; Agriculture Department, accounts of, audited by 52 Designation changed to Auditor for Treasury Department 88 Duties 89 Duties in 1789 27 Duties of, under Revised Statutes > 61 Established and duties, 1817 34 Isthmian Canal Commission accounts, settlement of 105 Limitt^tion op holding office 28, 59 INDEX. Ill Auditor for the Treasury Department — Continued. Page. May administer oams in settlement of accounts 36, 65 Settlement of accounts may be directed by Comptroller 60 To receive manifests of vessels 96 Auditor for the War Department: Accounts of States, War with Spain , 101 Army line officers, settlement of accounts of , 51, 62 Copies of contracts, Indian Service, furnished.' 78 Desi^ation changed to Attditor for War Department 88 Detail clerk to sign certificates and papers ., 52, 63 Disallowance of claims for arrears in pay and bounty 86 Duties of 90- Duties under Revised Statutes — 6,1 Established and duties in 1817 34 Indian affairs, settlement of accounts of .'. . 37 May administer oaths in settlement of accounts 36, 65 Overpayment of, by paymasters ' 52 Settlement of accounts of Isthmiaji Canal Commission 105 Authentication of papers , 28, 30, 35, 39, 41, 44, 48, 53, 57, 68, 94, 96 Back pay and l)ounty, warrant for full amount due, sent to payee 102 Balances of appropriations, Pish Commission, accounts disbursing agent to be ^settled by accounting officers , 102 Boards, commissions, and establishments, and business within its jurisdiction, settlement of accounts of.-, 90 Bonds, collectors of customs, of internal revenue, Secretary of Senate, Clerk of House of Representatives, Treasury, where filed 49,59,69,96 Of postmasters, when to be delivered to Auditor 56, 73 Botanic Garden, and business within its jurisdiction, settl^ement of accounts of. . "90 Bureau of Engraving and Printing, and business within its jurisdiction, settle- ment of accounts of : 90 Census, and business within its jurisdiction, settlement of accounts of 62, 90, 104 Certified balaiices, when final and conclusive 52, 59, 91 Certificates, vouchers, and accounts, preservation of. 91 Certificate of differences of Comptroller of Treasury 91 Checks, lost, destroyed, or stolen, accounting officers to state accounts 54, 66 Chief clerks, offices of Comptrollers and Auditors, abolished , 78 Office Comjitroller of Treasury, duties 89 Civil Service Commission, and business within its jurisdiction, settlement of accounts of 90 Claims and accounts, to be settled in the Treasury Department 34, 59 Administrative examination of 48, 51, 70, 93 Affecting postal service, certified to Auditor for Post Office Department. . . 55, 67 For prosecution Indians, examined by Auditor for State and other Depart- ments 106 Pay due colored soldiers. 81, 8^ Clerks of courts, duties in revenue cases, accounts of, sent to Department of Justice , 81, 93 Coast and Geodetic Survey, and business within, its jurisdiction, settlement of accounts of. 90, 104 Commerce and Labor, accounts of, where settled 104 Commissioner of General Land Office, returns to 32, 67 Accounts of Interior Department, where settled 90 Returns of receivers to Secretary of Treasury and Commissioner 42 Under Department of Interior 45 Commission of Inquiry, when no payment on account of 72 Comptroller of the Treasury; Annual reports of delinquents. 36, 61 Appeals from settlement of First Auditor 27 Appellate jurisdiction in postal accounts, 1836 39, 60 Appellate jurisdiction in settlement of all accounts. 92 Auditor, Post Office Department, appointed. Comptroller; settlement of accounts on appeals. .'. 47 Bonds, filing of 33,49,59,70,96 Certification of diligence of collectors of internal revenue 50 Collectors of internal revenue, form prescribed by Comptroller .' 50 Deposits of contracts 31, 73, 94 Designation changed to Comptroller of Treasury. 89 Distressed mariners and seamen, additional allowance for transporting 32 112 immx. Comptroller of the Treasury — Continued. Page. Duties under Dockery Act 89, 91, 92 Duty of superintending the collection of customs 29 Established and duties ." 27, 34, 35, 60, 89 Excess paid by national banks, refund 51, 75 Law books, exchange of 99 Limitation on holding oflSce 28, 59 Printing decisions , 83 Oaths of collectors, etc., transmitted to 31 Recovery of debts due from individuals 30, 35, 60, 89 Relieved thereof by Commissioner of Customs 46 To direct settlement of accotmts 31, 60, 89 Consuls, consuls general, commercial agents, consular agents, to make returns of fees. 69 Contracts, deposit of 31, 40, 73, 94 For carrying the mail, copy to Auditor for the Post Office Department 57, 67 Ses Indian affairs. Court of Claims, and btisiness within its jurisdiction, settlement of accounts of. 90 Customs, superintended by Comptroller 29 Accoimts, collector of customs, under Dockery Act 94 Accounts of collectors, etc., to Comptroller 31 Bonds, where filed 49, 69 Collector, etc. , must render accounts 69 Commission of Customs, established .* 45 Commission of Customs, abolished 89 Duties, Commissioner of Customs under Revised Statutes 66 Oaths of office to commissioner , 69 Settlement of accounts ef 61 To report to Secretary, official forms 67 Customs Service, and business within its jurisdiction, settlement of accounts of. 89 Decision by Auditors — .' 92 By Comptroller of Treasury 92 Decisions, Mrst Comptroller, printing of 83 Decisions, supreme courts. Court of Claims, when to be followed 106 Deductions made by postmasters, passed upon by the Auditor for the Post Office Department , 73 DefaiHters, when officers or agents deemed to be 75 Deficiencies in accounts, to whom to be reported 85 In postmasters' cases 81 Delay in administrative examination, advances of money 96 Deputy Auditors and Deputy Comptroller, established 78 Duties, Deputy First Comptroller , 83 Acting Deputy Auditor authorized ^ 96 Destruction of useless papers, Auditor for the Post Office Department 83 Differences in accounts of District of Columbia 103 Disbursements by order of commanding officers of the Navy 45, 64 Discontinuance of post offices, certified to Auditor. , 57, 74 District of Columbia, and business within its jurisdiction, settlement of accounts of 90 Division Bookkeeping and Warrants, established 92 Dockery law: Acceptance of payment precludes revision 91 Accounts pending for settlement Oct. 1, 1894 94 Administrative examination of accounts 95 Advance decision by the Comptroller '. 92 Auditor for Treasury Department, duties • 89 War Department, duties 90 Interior Department, duties 90 Navy Department, duties 90 State and other departments, duties 90 Post Office Department, duties 91 For further duties. See Sixth Auditor. Auditors may be directed to settle accounts 89 to state accounts for differences 91 Certification of transcripts 94 Claims, double examination 94 Construction of statutes by Auditors 92 Contracts to be deposited with Auditors 94 INDEX. 113 Dockery law — Continued. Page. Customs officers to transmit papers.. 94 Delaying the issue of warrants 92 Delinquent officers to be reported to Congress, postmasters and officers of the Post Office Department 97 Designation of Auditors ^ 88 Division of Bookkeeping and Warrants recognized 92 Duties of Comptroller, Assistant Comptroller, and chief clerk 88, 95 Failure to render accounts , : ^ , 89 Judiciary accounts 94 Prescribing forms of accounts 89 Preservation of accounts •. 91 Preservation of papers and property 95 Receipts and expenditures to be reported to Congress 94 Recovery of debts 89 Reexamination of accounts directed by Secretary of the Treasury 91 Reopening of accounts -. 96 Requisition for advance of money to be sent to Auditor 92 Revision of accounts by Comptroller 91 Suspension of items by Auditors 92 Transmission of decisions to Auditors . . ; 92 aceounts and disapproval of requisition. .-. 96, 100, 101 Warrants countersigned by the Comptroller 92 When act took effect .■ 95 Duplicate copies of contracts, mail service ; 57, 67 Embezzlement: Prima facia evidence of {see also authentication of papers) 44, 48, 57, 74 Establishments of post offices, to be notified to Auditor. 56, 73 Evidence of demand in postmasters' cases. 53, 68 Executive offices, settlements of accounts, and business within its jurisdiction. 90 Expense accounts in Department of Justice 97 Fifth Auditor. See Auditor for the State and other Departments. Fines assessed by court-martial, how paid over 47 First Auditor. See Auditor for the Treasury Department. Fish Commission, and business within its jurisdiction, settlement of accounts of 90, 104 Unexpended balances of appropriations of, duties of accounting officers 102 Fixing date of lost or missing vessels 49, 64 Forms of accounts, except postal, prescribed by Comptroller. 89 Fortifications, and business within its jurisdiction, settlement of accounts of . . . 90 Fourth Auditor. See Auditor for Navy Department. Free delivery system, appropriations, with what charged by Auditor 74, 99 General accounts of advances. 80 Geological Survey, and business within its jurisdiction, settlement of accounts of ; , 90 Half monthly pay, military service, naval service ; - . 33, 42, 43 Honorable discharge, evidence to be retmned 53,63 House of Representatives, accounts of salary for traveling expenses, contingent expenses 58, 95 Temporary commission of accounts. House of Representatives. 95 Settlement of accounts of 90 Immigration, and business under its jurisdiction, settleinent of accounts of 90, 104 Indian Affairs: Accounts, where kept ; 82 Copies of contracts to Second Auditor 78 Reports, Commission of Indian Affairs to embody bids and proposals, l... 78 Settlement by Fifth Auditor 34 Settlements at War Department 39 To Interior Department 45 Transferred, to Second Auditor 37,61 Indians, settlement of accounts of .'. 90 Inqiection of Government accounts and District of Columbia, by Comptroller and Auditors '.. ,..'. 99 Of Government accounts in District of Columbia ;....' 99 Inspection of fuel. District of Colunibia ...^ 72 Accounting officer to be notified of appointment of inspectors, etc 72 Payments to be made on certificate ©f inspector, weigher, or measurer 72 Intercpujrse with foreign nations, settlement of expenses... s....; .. '.:. 29, 65 75554^11—8 114 INDEX. Page. Interest on accounts, Navy Department 87 Interior Department, established 45 Business within its jurisdiction, settlement of accounts of 89 Internal revenue : Accounts of, settled by Fifth Auditor and First Comptroller 49 Bonds, collectors of customs, etc., where filed 49 Bonds of collectors of internal revenue, where filed 49, 69 Business within its jurisdiction, settlement of accounts of 90 Certification of diligence by collectors of internal revenue 50, 70 Failure of collector to render accounts 49, 70, 71 Order detailing gaugers, accepted by accounting officers 101 Interstate Commerce Commission, and business within its jurisdiction, settle- ment of accounts of 90 Isthmian Canal Commission, and business within its jurisdiction, settlement of accounts of 105 Judgments, Court of Claims, by whom payable 104 Compromise of 58, 65 For bounty, by whom payable .' 102 For New York Indians 105 For Post Office Department, returns of marshals on execution 67 Justice, Department of, and business within its jurisdiction, settlement of accounts of 62, 90 Labor, Department of, and business within its jurisdiction, settlement of accounts of (see Commerce and Labor) 90, 104 Land-grant railroads 82 Law books, Comptroller of Treasury, exchange of 99 Law clerks, comptrollers, and auditors, appomtments of 88 Duties of ; 95 Library of Congress, and business within its jurisdiction, settlement of accounts of 90 Life-Saving Service, and business within its jurisdiction, settlement of accounts of 90 Lighthouse Board, superintended by I^fth Auditor 44 Business within its jurisdiction, settlement of accounts of 46, 86, 90 Line officers in the Army, for pay due, accounts of, settled by Second Auditor. 62 Limitation on claims 76, 80, 106 Limitation on Secretary of Treasury, Comptroller and First Auditor, holding offices 27,59 Losses of funds, vouchers, property. War Department 104 Lost checks 54, 66, 71 Loyal citizens' claims for quartermaster stores and subsistence 66, 77, 82 Mail transportation appropriation, charged to ' 55, 74, 99 Manifest of vessels 96 Marine Corps, and business within its jurisdiction, settlement of accounts of. . 90 Marine-Hospital Service, and business within its jurisdiction, settlement of accounts of 90 Marshals and deputies: Accounts to be sent to Department of Justice 93 Accounts to be examined oy courts 98 Deputy marshal, Indian Territory accounts 98 Failure to account for fines levied 29, 32, 69 Returns to Auditor in postal cases 41, 67 Settlement of accounts of 61, 90 Military Academy, and business within its jurisdiction, settlement of accounts of 90 Military Establishment, and business within its jurisdiction, settlement of accounts of 90 Mints, assay office, business within its jurisdiction, settlement of accounts of. . . 90 Miscellaneous receipts of postal service 55, 74 Money-order accounts, rendition of 56, 87 How kept 56, 65 Money orders, record of unpaid 106 National cemetery, and business within its jurisdiction, settlement of accounts of 90 Naval Academy, and business within its jurisdiction, settlement of accounts of. 90 Naval Establishment, and business within its jurisdiction, settlement of accounts of 90 INDEX. 115 Page. Navigation, and btisiness -within its jurisdiction, settlement of accounts of 90, 104 Navy Department accounts, how kept 34, 63 Appropriations, how drawn 72, 92 Navy Department, and business within its jurisdiction, settlement of accounts of 62,90 Oaths, officer War Department, in accounts for clothing and equipage. .... 59 In examination of accounts by Auditors 36, 65 In postal cases, by whom administered 41, 54, 65 Of office of custom service, filing of 31, 96 Overpayment by Army paymasters 52, 62 Patents, and business within its jurisdiction, settlement of accounts of 62, 90 Pay and clothing of the Army 62 Payment, acceptance of, precludes revision. 62 Payments, accounts of deceased petty officers, seamen, of lost vessels 49, 61, 64 Pension accounts paid by Third Auditor, 1838, Navy pension fund -43 Payment on account postal service 56, 72, 106 Payments to enlisted men .....".. 98 Personal effects^ officers Navy or Marine Corps: Compensation for 50, 64 For property lost in military service ; : 84 Lost by shipwreck or marine disaster 97 Postal accounts, settlement of, in 1792 28 How to be kept 40,55,73 In 1825 38 In 1836 ....:.... 38, 40, 41 Postal revenues and collections to be paid into the Treasury 67, 87 Postal service, payments on account, now made : 72, 74 Postmaster General and business within his jurisdiction, settlement of accounts of 91 Postmasters' accounts, Postmaster General require copy 76 Postmaster appointments and removals to be notified to the Auditor for the ' Post Office Department 55, 56, 73, 75, 78 Postmasters, deficiencies in accounts to be reported to Auditor 81 Post Office Department, and business within its jurisdiction, settlement of ac- counts of... ,. 40,54,62,91 Post offices discontinued, to be notified to Auditor 66, 73 Proceeds of sales of old material 98 Property accounts, military officers. 88 Captured or lost in military service 33 Commissioner to decide cases, 1816 33 Duties transferred to Third Auditor, 1818 ■ 36 Horses and other property. . . .■ 42 Of Government, judgments against... 73 Private property lost in military service 84 Returns 88 Public buildings, and business within its jurisdiction, settlement of accounts of. 90 Publication of receipts and expenditures .' 27 Public debt, and business within its jurisdiction, settlement of accounts of 67, 90 Public lands, and business within its jurisdiction, settlement of accounts of . . . 67, 90 Public Printer, and business within his jurisdiction, settlement of accounts of. 90 Pursers, settlement of accounts, of for lost or captured vessels 44, 63 Payments; hostilities against Mexico 45 Quarterly certificate of Auditor for Post Office Department 56, 65, 67 Receipts of post offices to be reported to Auditor. 76 Recovery of^debts 29,30,35,37,40,69,71,89 By Auditors 89 Postal service. 41, 54, 65 Reexamination of claims, under Dockery Act, prohibited 95 Refusal to pay drafts of accounting officers 106 Register duties in 1789. 27 Amended in 1894 92 Duties under section 313, Revised Statutes 66 Reports of Second Auditor 34, 37, 60 Foiu1;h Auditor 34, 60 Sixth Auditor, what to show 78 Reports of delinquents, postmasters and officers of the Post Office Department. 97 Revenue-Gutter Service, and business within its jurisdiction, settlement of ac- counts of... 90 116 INDEX. Page. Salaries of postmasterB, Auditor notified of changes •- 56, 73, 76, 84 Sea pay and commutation of rations 86 Second Auditor. See Auditor for the War Department. Second Comptrolkr, created, and duties 34, 35,(61 Accounts of Signal Corps 85 Detail of clerk to sign certificates, papers 51, 61 Duties under Revised Statutes 61 Office abolished 89 Payment of accounts of deceased petty officers, seamen, of lost vessels 51, 61 Secretary of Agriculture, and business within his jurisdiction, settlement of accounts of 90 Secretary of the Interior, and business within his jurisdiction, settlement of accounts ot 89 Secretary of the Navy, and business within his jurisdiction, settiement of accounts of ^ Secretary of State, and business under his jurisdiction, settlement of ac- counts of ,....., 90 Secretary of the Treasury, direct reexauaination of accounts, settlemeate (rf account in office hf ,,...., 89, 90 Secretary of War, settlement of accounlsin office of 89 Secret Service, and business within its jurisdicMon, settlement of accounts of.. 89 Senate and House' of Bepresentatives, accounts for salaries: Traveling and contingent expenses. r 58 Settlement of accounts of... ,., , 90 Signatures of subordinates: By Deputy Auditors. 89 Comptroller of the Treasury 95 Office of the Auditor far the Post Office Department 106 Second Comptroller's Office. 5?, 61 Second Auditor's Office 52,61 Signal Corps, accounts to !be audited by Third Auditor and Second Comptn^er. 85, 88 Single settlements, introduction of 42 Sixth Auditor. See Auditor for the Post Office Depaitment. Smithsonian Institution, and buesujess wi&in its jurisdiction, settlement of accounts of 90 Solicitor of Treasury: Accounts certified to by the First or Second ComptroUfir 87 Duties in connection with accounts 37 Established as agent of the Treasury, 1820 37 Solicitor created in 1830, duty in connection with accounts 39 Spanish Claims Commission 102 Standard Bureau, and business within its jurisdiction, settiementof accountsof . 104 State Department, and buainess within its jurisdiction^ setilem«i:t of accounts of. 61, 90 Steamboat-Inspection Service, and business within its jurisdiction, settlement of accounts of 90, 104 Steamboats, vessels, engines, and cars lost in military service 70 Subcontracts for carrying the mail. Auditor to be notified 79 Subsistence of the Army 61 Suits against the Government, by officers of the United States 99 Suits in postal cases, when to be tried 39 Auditor for the Post Oflke Departinent, certified papers to Department of Justice 65 Postal accounts. 41 Suspension of items in accounts 92 Territorial governments, and business within their jurisdictions, setiisment of accounts of 90 Third Auditor. See Auditor for the Interior Department. Third Comptroller. See Commissioner of Customs. Treasurer: Appropriation drawn from Treasury warrants 38 Bonds filed with Secretary of the Treasury 96 Business within its jurisdiction, settlement of accounts of 89 Disbursements by, m 1793 28 In 1798 31 In 1817 34 Repealing act of 1822 ^. 38 To disburse moneys upon warrants 66 To submit to Congress, accounts settled with Firs t Com ptroller, repealed. . 66, 88 iin)Bs. 117 Page. Treasurj; Department, organized. 27 Business under its jurisdiction, settlement of accounts of 61, 89 United States attorneys: Accoimts of , 46 Accounts sent to Department of Justice 93 Accounts for fees in postal cases, from what to be paid, accounts of expenses to be examined by courts : 97 Attorney for District of Columbia, emoluments accounts 79 Compensation, cases where United States is not a party. , 66 Duties in postal cases , . 41 Vacancies, how filled temporarily 59" Vouchers, accounts, certificates, preservation of 91 War Department, accounts of, how kept 34, 61 Appropriation for, how drawn 34, 38, 71 War Department, and business within its jurisdiction, settlement of accounts of. 61, 90 Warrant of Postmaster General on quarterly statement of Auditor 67 Warrants signed by Secretary of the Treasury to be countersigned by the Comp- troUer 92^ Warrants of Secretary of the Treasury, to whom to be charged 72 War with Great Britain, accounts of, settled by additipn^l accountant 33 By Second or Third Auditor 34, 61 War with Spain, accounts of States, where filed 101 Withholding payments , 69