D03209619U INSTKUCTIONS TO DEPOSITARIES. C. S. TRESAURY AGENCY, T. M. D., ) Marsball, Texas, Januarv 23, 1866. j Iflt. Depositaries who were acting before tlie 1st of July 1864, and who have not &]reZ^^ ^°"^^° under instructions sent them, are required to make a final etatement of their accounts^'^r!''^ ™? Treaurer of the Confederate States, at Richmond, up to and includi«g.the 30th oi* J^*^®' ^^^4. to be tranBmitted through this Agency for settlement. This (iaal account should include all funds o^Ionging jo the TVeasury proper, received by them from any source whatever, prior to 1st of July> ISoi. It will also show on the ■lebit side all payments made on drafts of the Treasurer, orders or checks of General E. Lirby Smith, or informal drafts and orders of the Agent of tho Treasury,!'. M, D. The balance of the account being ascertained, it will be carried to new account* neued with tbe Principal Depositary, T. M. D., who is discharging the functions of Treas- iVer in this Department ; and a return or certitied statement of said balance, describing •he character of the funds of which it is composed, will be immediately made to the i^rincipal Depositary, and a duplicate of the same to the Agent of the Treasury, T. M. D. A separate account of the Post Office fund, as closed by the Depositaries who had 6uch accounts, will in like manner be rendered, if not already done. I 2nd. The following accounts will also be prepared, (where not ahe;idy done under ' former instructions,) and transmitted through this Agency to the first Auditor at Rich . mond, by the Depositaries who were acting before the 1st of July, 1864, aneti;aiee Department, at Marshall. Postmasters should The Pay Depositaries G?.'i'i/ are authorized to receive "new issne" notes, coin, or other funds than "o'ni issues,'' from Postmasters; which funds are subject in their hands to be drawn for by Post Office warrants or drafts. They will keep and render separate Accounts Current of all Post Office funds, in new issue or coin, received for the use of the Post Office Department, to the Principal Depositary, T. M, D.. and will make weekly returns of such funds deposited by Postmasters, to the Agent of the P. 0. De- partment at Marshall. 4th. Dating from 1st of July, 1864. accounts of each different kind of Bonds, and Certificates of Indebtedness, sent to the Depositaries, will be kept with them by the Auditor, T. M., at this Agency. They will be charged with the amount of Bonds of each kind on hand on the first of July, 18n4, and since sent to them, and will receive credit upon rendering Quarterly accounts, supported by proper vouchers in the shape of schedules, or receipt rolls, describing the Bonds delivered, and showing the receipts of the parties who received them. Depositaries will render separate Quarterly Accounts Current, with the Confederate States to the Auditor, T. M., for each class of Government securities, showiug the bal- ance on hand on that day. and all since sent or transferred to tbem, in form and maoaer Ati directed in his instructions. 5th. Accounts of funds advanced to any Depositary eiace the first of July, 1864, for clerk hire and office expenses, payment of interest on the public debt, or other spe- cific purposes, will also be rendered Quarterly to the Auditor. T. M-, for settlement, ia form and manner as insiructed by him. Estimates for clerk hire and incidental expenses necessary to be incurred, must be sent Quarterly, at least one month before the end of the quarter, to the Agent of the Treasury for the proper advance of funds ; and accounts for 8uch expenses are subject to his approval before being allowed and audited. 6th. Depositaries will arrange and transmit to the Auditor, T. M., all "old issue'' Treasury Notes received by them, and certiticatcs for 4 per cent. Bonds, according to the ^ Auditor's iastructions, so that their accounts may bo adjusted therefor as speedily »8 practicable. 7th. When Depositaries having Bonds or Certificates of Indebtednosa, may pay them to Disbursing Officers, either on drafts marked so payable in their favor, or oa checks of such officers who may have money at their credit with the Depositary, the transaction will be regarded as a sale of so manv Bonds or Certificates, The officer's ac- count will be charged with the amount of the draft or check, the entry explaining that | Bonds or Certificates of Indebtedness were substituted for the money, and at the same f time an entry will be made, debiticg tlia -'cash" account, and crediting the Principal I Depositary with same amount is received ou account of Bonds or Certificates of ladebt- ; edncss. When the payment is made on a dratt from tbe Principal Depositary, he will , of course be charged with it. The amount will be entered in the "weekly return" a» '. eo much ttceived from sale of Bonds or Certificates, as the case maybe. Bonds will only be so substituted at the rate of premium fi2ed for their sale, at the time ot the trftusactioQ This mode of entries is necessary, that the Departineat may know what amount o it^ ><"■ funds may have been received from these sources, iu order that it may be correctly cov " ered into the Treasury as the law requires. ^ » 8th. Depositaries are authorized to receive Ccrtiflcates for Exchange of Issues issued by any Depositary West of the Mississippi river, f.om Tax Coliecfors ibo n:ay S authorized to deposit money with them to the cre,iit of the Government, on account of Taxes collected, and those Depositaries wli > h.ve Bonds for sale, are also authorized to receive said Exchange Certificates in payment therefor. "v.'"^«=u In receiving Exxhange Certificates as above described, Depositaries will write across the face of each certificate, the words: "Received for (axes, by Denositarv '• or, "Received for Bonds by , Depositary," as the case may be . ^ Vv lien New Treasury Notes aie Kiriiiphcl to Depositaries to pay these. Certificates iisued by them, the word "Redeemed " will be written acrof-s iht face of each so paid. These Certificates received by Depositaries will be endorsed by iho parties present- ing them, who will be held responsible fur thc-ir genuineness. Tax Collectors have also been instructed to require similar endorsements when received by them in payment of taxes. All such Exchange Certificate^* receive i by Depositaries, will be regarded as so much "cash," and entered accordingly. They will from time to time be transmitted tu the Principal Depositary, who will return trausfe; drafts in satisfaction. 9th. Depositaries appointed undi-r the Funding Acts, are not "pay Depositaries," and can only receive such deposits and jjcrfona such acta as have been, or may be, specially authorized in Letters of Instruction to them. They will observe that some parts of these Circular iristructiVeekly Return to be niatle by each Depositary to llie Agent of tlie Treasury, at Marshall, Texas. Weekly Return of moneys belonging to the Treatury of the Confeda-aU States, received by A. B,, Depositary at , during the u-eek ending day of ,186 , and placed to the credit of the Principal Depositary. T. M. D. ,1 Rec'd from J. B„ Collector at A., on acct. of Customs. Coin..$ 6,387 73 Coupons, 2,450 00 •• do. on acct. gf export duty on Cotton, Coin,.. . 2,545 00 Coupons, 1,230 00 " D. M., State Collector, per A. B., District Collector, on acct. of Taxes, less Tax on Currency, " U. S., Capt. & A. Q. M., on account of " Pay of the Army," " W. B., Capt. & A. C. S. , on acct. of "Subs. Stores and Com- mitjsary Property,'' OD acct. of Principal of non-taxable 6 per cent. Bonds of tbe loan of 17th of February, 1864, on acct. of Premium on do on acct. of Interest on do Deposits by Postmasters, old issue at par do Old issue taxed. Old issue, 10,800 00 Tax,.... 25,000 00 iVom S. S., Receiver, on acct. of Sequestration fund, less Tax on Currency Am* t deposited this week, for 4 per cent. Certificates, do. for exchange of issues. Old Issue, 75,000 00 Tax,.... 25,000 00 • Amount of Tax on Currency, during this week T. S., Asst. Paymaster, C. S. N., on acct. of " Kepairs of Vessels,'' on account of Certificates of Indebtedness, $ 8,887 3,775 170,371 2,500 4,000 115,000 00 67,500 od 4,317 20 8,420 00 7,200 7,021 00 11,200 00 50,000 00 43,000 00 2,070 00 74,300 00 $669,512 73 00 10 00 00 00 03 Keickks similar to the above, are required to be made weekly to the Agent of the Treasury, and will include all receipts by tbe Depositary during the week, which belong to the Treasury proper, except funds from another Depositary. A weekly return of the "Post Office Funds," showing the amount deposited by each Pontmadtr, in detail, during the week, must bo made to the Agent of the Post Office Department, at Marbhall. • The item. *'Tax on Currency, during the wtek,'' will include the tax ea •Tery dfpoelt which was liable to "b« taxed. - 16. of Account Current to be Rendered sitary, T. M D , in Account Current with A. B., Depositary : Draft, No. 45, in favor of A. Brown. Capt., «& A. Q M Treasury Draft No 57, in favor of C, D Navy Draft No. 326, in favor of E. F.. Asst. Paymaster, C. S. N.. Customs Draft No. 54. in favor ol J B.. CoUeclor, (oin ) Transfer Draft No. 37, in favor of C W. . Depo«i lary Balance, AS follows, New Issue, 74,'. 70 Old Issue, G05,000 Coin, 6,217 4 per cent. Certificates, 54,000 Exchange Certificates , . . 90 ,000 10,000 7,000 50,000 500 1,000.000 829,887 $1,897,387 ., 186... 1864. .Tuly j A. B , Depositary. Accounts Cubkekt, of which the above is a specimen, will be rendere nbow all receipts by the Depouitary, except deposits made by Post Maf ^ter *,}\c Depositary, en drafts of the Principal Depositary, and nothing el' ^^t ^ Ibe account Another Account Lurrtnt with the Principal Depoe '^^fj to the Principal Depositary, and to the Agent of the P. 0. De^P*rtmen in it all Pott Ojjict Drafts paid by the Depositary will be cbai 'i^^f and Digitized by tine Internet Arciiive in 2010 witii funding from Dul.«t'i vunct; : 1 At the t-nd of each (]iiaitt'r. or as Rnon thereafter as practicable, not to exceed ten days, ynn will prcpaie and transmit t<> D. F. Miall. Audi'x)r T. M. D , the fol- lowinfr dt'^crihfd quarterly ace »urits and returns, which, including their respective Kiipporling sclit'dulfs. ahstrac's, <>r vouchers, a-! the case- may be, must be in duplicate, one cnpv to he seal to this otiice, and the other kepi at the Depository, for your owa security, viz : First. 2. " Quarterly Salary and Incidental Expense Account," as per Form A. with 6ustaiiiir)K voutheis iicctirding to FomiS Jjo- I and 2. This account will bo made out against ihe ConJrderate i^tates, ana will tnubruce as charges against the Government, only the incid. computing the pay fur the e.\act numlter of days it contains, by the above formula. A fractional peiiod embracing part.-, of two quarters, must lie divided, calculating separately the days beliumintr to each diflfercnt quaiter. 4- 'I he conipt n>^atii'ii of l)e| ositaries is a cominis.-^ion on the amount of public funds received and i>aid ()Ut by them, duiing their ctticitj year— 4 per cent ceititicates, act of 17th February. 1864. received from Tax t/ollectors. being considered as money. 6. The C'lnunission fixed by law is as (ollows : one halt of one percent, on the first $100 000 ; one-fourih • f one per cent on the next SIOO.UOO ; and one eight of one per cent, on Ihe balarce. 1 niitiiig the annual pa\ of Depositaries (>f the 1st class to $-1000, those of the 2d cla.ss to $2500 and those of the 3<1 class to S15it0 According to this scale, a Depisitary of Ihe l>t class will Ite entitled to $4000 per annum, whenever he Khali have received and paid out during his ofticial year, S2.fe'00 000; one < f tb" 2(i class to S2>00 per annum, whenever he shall have received and paid out during his otiicial year. $l.«>00 000 ; and one of the 3d class to $150.) per annum, vvheuever he bball b»ve received and paid out during his official year $s00,000. Secoud. 6. "Quarterly Account of Interest paid on the Public Debt," »^ P" Form B, with its supporting vouchers, as per Fovms 3 and 4- 1 bis account will be made out against the Confederate States. Ou the debit side will be charged the amounts paid for interest on the Public Debt, showing separately the interest paid under the different loans, m txemplified in Form B ; and on the credit side will b? entered the / ■ ■ • <>^ / 1 ' unexpended balance from th« previous quarter, and iba amount of the drafts rceci»wu for the paynT^nt of interest, describing them. ""/ 7. No. 3, Js the fdvni of a receipt to be taken in the cases of interest paid on 7 30 f Treasury notes, and No, 4, tli^' form of a receipt roll to be taken when interest it | paid on Certitioateg of Indeijtediie^s. I 8. For the payment oi interest on Coupon Bonds, your vouchers will be the redeemed coupons themselves, which, when cancelled with some cutting instrument, (without, however, taliing out any part of the conpDn.) are td he put up in separate packages, according to date ot loun and rate of interest, each package t. he enveloped with a strip niddl«. so as not to interfere with or muiilale the numbers and signatures, as by th« latter, their genninene.-s is chielly to be determined lietore receiving them, the Depositary should be satisfied of their g>nuiiieness and formality of assignment. 15. But for ihe dilfeience in Ihe phraseology of the captions of foitns A. B. C. and T), one form would have served tor all. and it is only f >r the purpose of establishing a form for (lie O'ptions. that they are repeated luore than once 1(5. Treasury iKjtes of the old issues received by Depositaries up to the 1st of January, ]8b5. should be got leady and forwaidei '^ K a e «.. «» PS o 1 O cq k "^ '^ -, s a •is 03 d "* es" -s d -o o o a Z *. a> C »ti K 03 a a • S 1 d o c« *■ 03 •73 ci m C3 S t. d « E « H 2 >» - >. 03 « J M . t- rH o ^ o d 2 CO 03 03 1— ( i-s s o o o o o o o o o o o O »« o 'C o lO o o >o r^ Cs| -* o r-1 CO «3 (M «» r-i 6 d c IS "5 <*- o I 5l 4) T3 C 5 a J ^ ^ --^ '^ '5 5S 3 , s O d d s OJ s o o o o Q > '5 t> > t> ^ to d a. _d O E.2 J3 s o CO O o CO c d a c •^3 a> -M c •. d c« o c " d J<3 >n .2 oJ t^ a §1 s d o o O J c X *x c a a S cc i" c3 a ^ o o n 0,2 o s c d o M ^ Eh Eh Eh d o o^ _j ^ kO 00 (M ' ■o ■• CD 00 ("^ • s ^ 1^ ^ 2 iS^ i n 1 ^ m a> I- £"5 d •S-2.2 S * ?> 'J' tn 111 B eS !-■§ .2^1 •i 5 a Sod o 00 cc Tl" ^a o C4 'o <— ^ o ^ »o Tli » o CO 00 •— ' •-< „ ^ o ^- X >> l» IH e>3 eS l' 3 3 <2 C H rt c! 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Q a •S a ,a> a Eh o o .t " 60 D O 5 CO < o S « U3 OO in a 2 OM oo C 1 S j -J rH irj ^ no I-l o oo >» o t- O O 1^ 2 1 5 o o --a^ O' r-T 3 "O 10 to es V es « bo- « * .i^ «, os • <3 JS iA ^ rt "^ c^ OQ ft 3 d 3 full 100 — o 3 (^ 3 2 ^ a> a> ^« bpq S 1 •83JOK JO 11 noi')«anioa9Q rH i-^ »o « {H «c •^ a (X t^ ;s r— < ^ o ^ eu CO d Ed M °D O P ■1^ O lO lO uO |oO o o I- ira o iM KO «s rr oT cj =£:' '.c ,-; ctT OiM CC |~ O C^ •«• f- 3 .2 JO ^ CC cc DC : cs •^—'-oja s ^-^ ^, 5 5 ■^ >.« hrs A K ■^ &" a. ^ OJ Q <5 n -^ FORMS76c8. Tbe I'ollowlng Forma 7 and 8, show the manner of endorsing Quarterly Accouot«, Vouchers, &c., and gire the width of the official fold of papers. Form 7. Vouches No «r ct/ xxx e s «r «/ o Is. en o x^ , For Stationery, $105 00. 4tb Quarter, 1864. Form s. Quarterly Salakt and Incidbntal Extesse Account, OS JOHN BROWN, Depositary at Camden, Arkansas. 4th Quarter, 1864. Hollinger Corp. pH8.5