■■'''':v|ii;¥V' ;'■.■ '","'•11.:;.; ■;;:,' ';,',, ' ■ ■■■'■;'."!:•>,'" J,' '." > ^^^^^■'■■■-"■■^■' ' ' '. '. ' ' ' 1 V I.' ' ' ENT 9'_14 CHAPTER II. The Executive Departments Generally 15_27 CHAPTER III. The Department of State 2&-42 1. The Secretary of State 28 2. The Consular Bureau "_[[" 37 3. The Diislomatic Bureau '.'.'.'.'." gg 4. The Bureau of Accounts '.'.'...". 30 5. The Bureau of Indexes and Archives 40 6. The Librarian 40 7. The Division of Statistics ..".'.'.'.. 41 8. The Examiner of Claims '..."."'..'. 41 CHAPTER lY. The Department op War 43-65 1. The Secretary of War 44 2. The Office of the Adjutant-General..'. '.'..'.'.'. ,57 3. The Oliice of the Quartermaster-General 58 4. The Office of the Paymaster-General 60 5. The Office of the Commissary-General 62 6. The Office of the Surgeon-General 62 7. The Office of the Chief of Engineers '.'.'. 63 8. The Office of the Chief of Ordnance 63 9. The Office of Military Justice 64 10. The Office of the Inspector-General 65 CHAPTER y. The Department of the Treasury 66-313 1. The Secretary of the Treasury 68 2. The Collection of the Revenue 69 3. The Safe-keeping and Disbursement of Public Moaeys.'.'."." 86 4. The Support of the Public Credit 94 5. The Interests of Commerce and Navigation 100 6. The Management of the Public Accounts '. 109 7. The Public Property and Miscellaneous Ill CHAPTER yi. The Office of the Secretary op the Treasury 114 h '^l^^ Division of Warrants, Estimates, and Appropriations.. 118 2. The Division of Public Moneys 128 3. The Customs Division 144 4. The Division of Internal Revenue and Navigation.......!..... 150 5. The Division of Loans and Currency If-j 6. The Division of ReA^enue Marine..'. igj 7. The Division of Appointments .' 13(3 8. The Division of Stationery and Printing 167 <\!^K 4 • CONTENTS. PAGE. 0. The Division of Special Agents 168 10. The Secret Service Division 169 11. Captured and Abandoned Property Division 170 12. Division of Disbursements 173 18. The Light-house Board 176 14. Bureau of the Bliut 178 15. Construction Brancli 180 16. The Bureau of Engra-\-ing and Printing 181 17. Office of Supen-ising Surgeon of Marmo Hospitals 183 18. Tlie Bureau of Statistics 185 19. Office of the Coast Survey 188 20. The Life-savmg Service 190 CHAPTER VII. The Fie.st Comptroller of the Treasury 193-198 1. Accounts of PubUc Debt, 195. 2. Mints and Assay Offices, 195. 3. Judiciary, 195. 4. Pubhc Printing, 195. 5. Con- gressional, 195. 6. Internal Revenue, 195. 7. Diplomatic and Consular Intercourse, 195. 8. Public Lands, 195. 9. Steamboats, 196. 10. aiiscellaneous, 196. CHAPTER yill. The Second Comptroller op the Treasury 199-205 1. Division of Army Accounts 204 2. Division of Naval Accounts 204 3. Quartermaster's Division 204 4. Indian Division 204 5. Division of Army Pensions 204 6. Division of Miscellaneous Clahns 205 CHAPTER IX. The Commissioker of Customs 206-211 1. The Customs Division 207 2. "Warehouse and Bond Division 208 3. Book-keeijer's Division 210 4. Division of Miscellaneous 210 CHAPTER X. The First Auditor op the Treasury 212-219 1. The Customs Di-vision 214 2. Pubhc Debt Di^■ision 215 3. Judiciary Division 216 4. Warehouse and Customs Bond Division ^ 217 CHAPTER XI. The Second Auditor of the Treasury 220-226 1. Book-keeper's Division 222 2. Paj-ma.'^ters Division 223 3. Indian Division .^ 224 4. Pay and Bounty Division '■ 224 5. Division for Investigation of Frauds 224 6. Property Division — Inquiries and Replies 225 7. Correspondence and Records 226 8. DiA"ision of Archives and Miscellaneous 225-226 CHAPTER XII. The Third Auditor of the Treasury 227-236 1. The Book-keeper's Division 230 2. The tluartermaster's Division 230 3. Tlie Svibsistence and Engineer Division 231 4. Claims Di%'i.sion 233 5. Pension Division 234 6. Collection Division 235 CONTENTS. 5 CHAPTER XIII. PAGE. The Fourth Auditor of the Treasury 337-246 1. Tlie Paymaster's Division 240 2. Navy Pay Agents' Division 240 3. Prize and Record Division 241 4. Navy Pension Division 242 5. Book-keeper's Division 243 6. General Claims Division 243 CHAPTER Xiy. The Fifth Auditor of the Treasury 244-246 1. Diplomatic and Consular Accounts 244 2. Internal Revenue Accounts 245 CHAPTER XT. The Sixth Auditor of the Treasury 247-257 1. The Examining Division 252 2. Tlie Registering Division 253 3. The Book-keeper's Division 254 4. The Stating Division 254 5. Tlie Collecting Division 254 6. Tlie Foreign Mails 255 7. The Pay Division 255 8. Money-order Accounts 256 CHAPTER XVI. The Register of the Treasury 258-265 1. Division of Receipts and Expenditures 260 2. Lean Division 260 8. Note and Coupon Division , 262 4. Note and Fractional Currency Division 264 5. Tonnage Division 265 CHAPTER XVII. The Treasurer of the United States 266-276 1. The Cashier's Division 270 2. The Chief Clerk's Division...... 271 3. The Division of Issues 272 4. The Redemption Division 273 5. The Division of Accounts 273 6. The Division of Loans 274 7. The Division of National Banks 274 8. The National Bank Redemption Agency 275 CHAPTER XVIII. The Commissioner op Internal Revenue 277-295 1. The Solicitor of Internal Revenue 277 2. The Division of Law 290 3. Tlie Division of Appointments 291 4. The Division of Accounts 291 5. The Division of Distilled Spirits 292 6. The Division of Assessments 294 7. The Stamp Division 294 8. The Division of Revenue Agents 295 CHAPTER XIX. The Comptroller of the Currency 296-313 1. The Division of Organization 308 2. The Division of Issue 309 3. Tlie Division of Reports 311 4. Tlie Division of Redemption 312 6 CONTENTS. CHAPTER XX. PAGE. The Post Office Departjiext 314-349 1. The Postmaster-General 315 2. The First Assistant 340 3. The Division of Free Delivery 340 4. The Blank Agency 340 5. The Appointment Division 340 6. Bond Division 340 7. Salary and Allowance Division 342 8. The Second Assistant 343 9. Tlie Contract Division 343 10. The Division of Kailway Classification 343 11. Rail-way Mail Service 343 12. Inspection Di\'ision 343 13. Mail Eqnipment Division 344 14. The Third Assistant 344 15. Division of Finance 344 16. Division of Postage Stamps, &c 345 17. Division of Registered Letters 349 18. Division of Dead Letters 340 19. Office of Foreign Mails 347 20. Money-order Office 348 21. Topogi-apher's Office 3-18 22. Office of Special Agents and Mail Depredations 348 23. Office of Attorney-G-eneral for the Post Office Department. 349 CHAPTER XXI. Tile Department of Jcstice 350-377 1. The Attorney-G-eneral 351 CHAPTER XXII. The Office op thle Solicitor op the Treasury 363-377 1. The Solicitor of the Treasury 366 CHAPTER XXIII. The Department op the Navy , 378-395. 1. The Secretary of the Navy 379 2. Bureau of Yards and Docks 390 3. Bureau of Equipment and Recruiting 391 4. Bureau of Construction and Repair 392 5. Bureau of Steam Engmeerlng 392 6. Bureau of Na-vigation, Hydrographic Office ' 392 7. Bureau of Ordnance 394 8. Bureau of Provisions and Clothing 394 9. Bureau of Medicine and Surgery 394 CHAPTER XXIY. The Department op the Interior 396-000 1. The Secretary of the Interior 397 The Census, the Public Lands, Public Buildings, Contracts and Printing, Pensions, Hospitals, Patents 407-414 • 2. The Assistant Attorney - General for the Interior Depart- ment 3D6 3. The Division of Appointments 416 4. The Division of Disbursements 416 5. The Dmsion of Indian Affairs 417 .6. The Division of Lands and Railways 418 7. The DiAision of Pensions and Miscellaneous 419 8. The Division of Public Documents 419 9. The Returns Office 1 419 10. The Board of Indian Commissioners 420 CONTENTS. 7 CHAPTER XXT. PAGE. The G-eneeal Laxd Office 422-455 1. Surveys, 422. 2. Pre-emptions, 423. 3. Homesteads, 424. 4. Timber Culture, 426. 5. Bounty Lands, 427. 6. Mineral Lands, 428. 7. Desert Lands, 429. 8. Town Sites 430 9. Agricultural College Sei'ip...i 431 10. The Commissioner oi the General Land Office • 433 11. Chief Clerk's Division 438 12. The Kecorder's Division j 439 13. The Public Lands Division 439 14. Division of Private Land Claims 441 15. Division of Public Sitrveys 441 16. Division of Railroads 442 17. Pre-emption Division 443 18. Military Warrant Division 443 19. Swamp-land Division ' 443 20. Division of Accounts 444 21. Division of Mineral Claims •• 445 CHAPTER XXYI. The Commissioner of Indian Apfaies 446-452 1. The Office of Indian AiTairs 448 2. Finance Division 449 3. Division of Accounts ^ 449 4. Land Division .". 450 5. Civilization Division 450 6. Records and Files Division 453 CHAPTER XXVII. ,The Commissioner of Pensions 453-470 1. The Pension Office, 456. 2. Invalid Pensioners, 457. 3. Sur- vivors of War of 1812, 460. 4. Widows and Children's Pensions, 460. 5. Dependent Relatives' Pensions, 462. 6. Time and Manner of Paying Pensions 465 7. MaU Division 467 8. Division of Records and Accounts 467 9. Medical Division 467 10. Invalid Division 468 11. Navy, Old War, and Bounty Land Division 468 12. Widows' Division 469 13. Special Service Division 469 CHAPTER XXVIII. The Patent Office 471-487 1. Trade-marks and Original Designs 477 2. The Commissioner of Patents 481 CHAPTER XXIX. The Bureau of Education 488-489 1. The Division of Correspondence, Records, and Documents. 488 2. The Division of Statistics 489 3. The Division of Translation 489 4. The Division of Abstracts 489 CHAPTER XXX. ' The Office of the Auditor of Railroad Accounts 490-491 CHAPTER XXXI. The Department op Agriculture 492-496 1. The Commissioner 493 2. The Chemist 495 3. The Entomologist 495 4. The Botanist 495 5. The Statistician 496 The Executive Departments. ' CHAPTER I. THE PRESIDENT. 1. By the Constitution of the United States, the powers of the Federal Grovernment are divided into three great branches : the Legislative, the Executive, and the Judicial. Each of these, as constituted, exercises by authority of that instrument well-defined, separate, and independent func- tions, which are not to be limited or encroached upon in any sense by the other. It is the province of the Legisla- tive branch to enact the laws, of the Executive branch to carry them into effect, and of the Judicial department to construe and apply the same, within the limits of its juris- diction, to controversies as they may arise, whether between individuals, between them and the United States, or between the several States. In accordance with this supreme law of the land, the executive power is vested in the President. The political qualification for the ofiice is, that he shall be a natural-born citizen of, and shall have been a resident for fourteen years within, the United States ; also, that he shall have attained the age of thirty-five years. (Art. II, §§ 1, 2.) S. According to the same instrument, he is the Com- mander-in-Chief of the Army and Navy of the United States. and of the militia of the several States when called into the actual service of the United States. (Id., § 2.) S. He may require the opinion in wi-iting of the princi- pal ofiicers in each of the executive departments upon any 10 THE EXECUTIVE DEPARTMENTS. subject relating to the duties of their respective offices. (Id.) 4. He is invested with power to grant reprieves and par- dons for offenses against the United States, except in cases of impeachment. (Id.) 5. He has power, by and with the advice and consent of the Senate, to make treaties, provided two -thirds of the Senators present concur ; and he is required to nominate, and by and with the advice and consent of the Senate to appoint, ambassadors, other public ministers and consuls, judges of the Supreme Court, and all other officers of the United States whose appointments are not otherwise pro- vided for in the Constitution, and which shall be established by law. This last provision, as to other officers not pro- vided for in the Constitution, is, however, subject to the power of Congress to vest the appointment of such inferior officers as it may think proper in the President alone, in the courts of law, or in the heads of departments. He has power to fill all vacancies that may happen during the re- cess of the Senate, by granting commissions to expire at the end of the next session thereof. (Id.) 6. He is required from time to time to give to Congress information of the state of the Union, and to recommend for its consideration such measures as he shall judge neces- sary and expedient. He may on extraordinary occasions convene both Houses, or either of them ; and in case of disagreement between them with respect to the time of adjournment, he may adjourn them to such time as he shall think proper. (Id., § 3.) T, He is empowered to receive ambassadors and other public ministers. (Id.) 8. He is required to take care that the laws be faithfully executed, and to commission all the officers of the United States. (Id.) THE PRESIDENT, 11 0. Every bill which shall have passed the House and the Senate, before it becomes a law, as likewise every order, resolution, or vote [except on a question of adjournment] req\iiring the concurrence of both Houses, must be pre. sented to the President. If he approves it, he is required to sign the same ; but if the contrary, to return it, with his objections, to the House in which it originated, to become a law on being repassed by two-thirds of each House. If the President shall fail to return the bill, order, &c., within ten days, Sundays excepted, it becomes a law, the same as if he had signed it, unless its return is prevented by the adjournment of Congress. (Art. I, § 2.) 1®. The President is authorized by act of Congress to appoint, as his official household, a private secretary, an assistant secretary, two executive clerks, a steward, and a messenger. M. Whenever Congress is about to convene, and from the prevalence of contagious sickness, or the existence of other circumstances, it would, in the opinion of the Presi- dent, be hazardous to the lives or health of the members to meet at the seat of government, he is authorized, by proclamation, to convene that body at such other place as he shall judge proper. (R. S., § 34.) 1^. In any case of the death, resignation, absence, or sickness of a head of a department or of the head of a bu- reau, or of any officer thereof whose appointment is not vested in the head of a department, except in the case of the death, resignation, absence, or sickness of the Attorney- Greneral, the President may authorize and direct the head of any other department, or any officer in either department whose appointment is vested in the President by and with the advice and consent of the Senate, to perform the duties of the vacant office ; but a vacancy occurring through death or resignation may not be filled for a longer period than ten 12 THE EXECUTIVE DEPARTMEinTS, days. And no temporary appointment, designation, or as- signment shall be made otherv/ise than as so provided, except dm-ing a recess of the Senate. (R. S., §§ 177, 178, 179, 181.) IS. The President is authorized, dm-ing a recess of the Senate, to suspend any of the civil officers appointed by and with the advice and consent of the Senate, except judges of United States courts, until the end of the next session of the Senate, and to designate some suitable person, subject to be removed by the designation of another, to perform the duties of the suspended officer. Within thirty days after the commencement of each session of the Senate, except for any office which he deems should not be filled, the President is required to nominate persons to fill all vacancies existing at the meeting of the Senate, whether temporarily filled or not, and also in the place of officers suspended ; and if the Senate refuse to advise and consent to an appointment in the place of any suspended officer, then the President is required to nominate another person as soon as practicable to the same session for the office. (R. S., § 1768.) IJ:. The President may, under certain cu'cumstances, dis- charge poor debtors under imprisonment on execution for debt due the United States. (R. S., § 3472.) 15. He may regulate and increase the sums for which official bonds are given by customs officers, receivers and registers of the Land Office, and disbursing officers under the direction of the War and Navy Departments. (R. S., § 3639.) 16. He may, in case of war between the United States and any foreign Power, and after making proclamation, apprehend, restrain, secure, and remove alien enemies, and regulate the conduct to be observed by the United States towards such persons. (R. S., § 4067.) THE PRESIDENT. 13 17.. He may employ United States armed vessels to suppress piracy and to protect the merchant marine of the United States from piratical aggressions, and he may also prescribe regulations to this end. (R. S., § 4293.) 18. He may employ the land and naval forces, or the militia, to compel the departure of any foreign vessel from the United States, v/hen by the laws of nations or treaties with the United States such vessel should not remain. (R. S., § 5288.) I©. In case of insurrection in any State against the gov- ernment thereof, the President, on application of the Legis- lature of such State, or of the Executive when the Legisla- ture cannot be convened, is empowered to call forth such of the militia of any other State as he may deem sufficient to suppress such insurrection ; or he may employ such por- tion of the land or naval force as he may think necessary for the purpose. ^©, He may likewise call out the militia of any State or ^ employ the land and naval forces to suppress rebellion against the United States, when the ordinary com'se of judi- cial proceedings is in his judgment impracticable. And he is invested by law with the power to originate and take rigorous measures, as specified, to this end. (R. S., §§ 5298, 5299, &c.) 31. He is authorized to employ any armed vessel of the United States to suppress the slave trade carried on by citi- zens or residents of the United States in American vessels, and to make regulations and arrangements for the safe- keeping, support, and delivery outside the United States of negroes, mulattoes, or persons of color captm-ed from vessels so engaged. (R. S., §§ 5557, 5561, 5566, 5567, 5568, 5569.) ®S. The foregoing are the more important, general, and specific powers and duties of the President as laid down in 14 THE EXECUTIVE DEPARTMENTS. the Constitution and laws ; but there are numerous other provisions scattered through the statutes conferring upon the Executive, functions and powers and requiring duties from him as to minor details of our Indian service, of emi- gration, public lands, revenue, coast survey, &c., which are necessarily involved in the faithful execution of the laws regarding those titles, and in the supervision of those sub- jects, under the direction of the President, by the proper heads of departments respectively. 93. The acts of these heads of departments are in law the acts of the President. He acts by and through them. The executive power is vested in him. It is not necessary, generally, in order to the proper performance of duties specifically required of him by law, nor is it essential to constitute the act a valid one, that his dkection of the sub- ject-matter shall be a personal one, or that it shall aj^pear that the act was done tlirough his direction ; but such du*ec- tion on his part will, in general, be presumed as regards all official acts of the head of the proper department. (13 Peters, p. 498 ; 16 Id., p. 291 ; 1 How., p. 290 ; 7 Opins.. p. 453.) THE DEPARTMENTS GENERALLY. 15 CHAPTER n. THE EXECUTIVE DEPARTMENTS GENERALLY. S4:. Provision is made in the statutes of the United States for seven executive departments of the G-eneral Grov- ernment, namely : The Department of State. The Department of War. The Department of the Treasury. The Post Office Department. The Department of Justice. The Department of the Navy. The Department of the Interior. 2&. Each of these departments is directed in its opera- tions by a head, who, upon any subject relating to the duties of his office, is constituted by the supreme law of the land an adviser of the President. The functions and duties of these high executive officers are well defined by law, in general and special provisions aiming to restrict their operations within proper and well- guarded limits, the better to promote the political and ma- terial interests of the people, and to afford security against usurpation and abuse of power. ^@. Each is authorized to prescribe rules and regula- tions for the government of his department, the distribution and transaction of its business, and the custody, use, and preservation of the records and property appertaining to it. He is authorized to employ such a number of clerks of the several classes as is authorized by law, or as may be appro- priated for by Congress. These clerks are classified by the Revised Statutes as clerks of the fourth, third, second, and 16 THE EXECUTIVE DEPAETMENTS. fii'st classes. In addition to these, provision is made from time to time, according to the requirements of any depart- ment, for a limited number of temporary clerks. The num- ber of those of the four classes named, which are under- stood to constitute the regular or permanent clerical force of the departments, is restricted or enlarged from year to year by the appropriation acts, in accordance with the de- mands of the public business or with the judgment of Con- gress. Sf. It is required by law that no person shall be ap- pointed in either of the classes named until he shall have been examined and found qualified by a board of three examiners, to consist of the head of the bureau in which the appointment is to be made and two clerks to be select- ed by the head of the appropriate department. (R. S., § 164.) ^^— «• ^-- • ■''■-•• . ' ^ ^"^ 38. Each department has a disbursing clerk, (the Treas- ury one additional,) who is required to give bond for the faithful discharge of his duties, which consist, mainly, of the payment of salaries and the contingent expenses of the department. With the exception of those in the Treas- ury Department, each is required to superintend the build- ings occupied by his department. (R. S., § 176.) S®. Besides these, the Revised Statutes provide for and create an officer for each department, and for some of the bureaus thereof, designated as cliief clerk, Avith well-defined and important duties and functions. He is to supervise the duties of the other clerks in his department or bureau, and to see that they are faithfully performed. He is to take care, from time to time, that the duties of the other clerks are distributed with equality and uniformity, according to the nature of the case. He is to revise such distribution from time to time, for the purpose of correcting any tend- ency to undue accumulation or reduction of duties, whether THE DEPARTMENTS GENERALLY. 17 arising from individual negligence or incapacity, or from increase or diminution of particular kinds of business ; and he is to keep his superior officers advised of any existing defect in the arrangement or dispatch of business. Such defects are to be reported monthly, and each head of a de- partment, chief of a bureau, or other superior officer, upon receiving such a report, is required to take action as here- inafter stated. (R. S., §§ 174, 175.) The chief clerk is essentially the business officer of the department or bureau, acting in an administrative rather than in a clerical capacity. By a recent act of Congress reorganizing the Treasury Department, the chief clerks of certain bureaus thereof were changed by designation to deputies, but the duties remain as before. Two classes of officers were at the same time created in the office of the Secretary of the Treasury, called chiefs and assistant chiefs of divisions, and in the several bureaus of that department a class also called chiefs of divisions. In some of the other departments there are such officers as chiefs of bureaus, superintendents, &c. These different classes of officers are merely referred to in this chapter in order to give a general idea of the organ- ization of the several departments for business. The rela- tions of those officers to their respective departments, and with the people whose business interests or necessities may bring the two into contact, will be treated of in other por- tions of this book under appropriate heads. Ascending still higher in the scale, it will be necessary to refer, in the proper place, to the immediate assistants to the head of each executive department, as that department is hereafter treated of separately. 30. Whenever it becomes necessary for the head of any department or office to employ special agents other than 2 18 THE EXECUTIVE DEPAKTMENTS. officers of the army or navy who may be charged with the disbursement of public moneys, such agents shall, before entering upon duty, give bond in such form and with such security as the head of the department or office may ap- prove. (R. S., § 3614.) 31. From the first day of October until the first day of April in each year all the bureaus and offices in the State, tVar, Treasury, Navy, and Post Office Departments, and in the General Land Office, are required by law to be open for the transaction of public business at least eight hours in each day ; and from the first of April until the first of October in each year at least ten hom-s in each day, except Sundays and days declared public holidays by law. (R. S., §162.) ■ , It is made the duty, however, of the heads of the several executive departments, and of the respective bureaus there- in, in the interests of the public service, to require of all clerks and chiefs of divisions therein such hours of labor as may be deemed necessary for the proper dispatch of the public business, not exceeding the time for which such de- partments are required to be opened for business. (Act June 20, 1874, Stats. 18, p. 109.) 33. The legal holidays mentioned are Sunday, Christ- mas Day, the fourth of July, and any day appointed by the President as a day of public fast or thanlisgiving ; and in the District of Columbia the 1st of January. By a recent act of January 31, 1879, the 22d of February is also, after the year 1879, made a legal hohday in that District. 33. Each head of a department, chief of a bureau, or other superior officer, is required, upon receiving the monthly report of the chief clerk, to examine the facts stated therein, and take such measures as may be neces- sary and proper to amend existing defects in the arrange- THE DEPARTMENTS GENERALLY. 19 ment or dispatch of business disclosed by such report. (R, S., § 175.) 3 J:. In case of the death, resignation, absence, or sick- ness of the head of a department, the first or sole assistant thereof, unless otherwise directed by the President in .ac- cordance with law, is required to perform the duties of such head until a successor shall be appointed or until such sick- ness or absence shall cease. Likewise, in case of the death, resignation, absence, or sickness of any chief of a bureau or an officer thereof whose appointment is not vested in the head of the department, the assistant or deputy of such chief or officer, or if there be none the chief clerk of such bureau, is required to per- form the duties. Except in case of the death, absence, resignation, or sick- ness of the Attorney-G-eneral, the President may, in his dis- cretion, authorize and direct the head of any department, or any other officer in either department whose appointment is vested in the President by and with the advice and consent of the Senate, to perform the duties of the vacant office until a successor is appointed or the sickness or absence of the incumbent shall cease. But a vacancy occasioned by death or resignation cannot legally be filled under these provisions for a longer period than ten days. (R. S., §§ 177, 178, 179, 180.) 35. An officer or clerk of a department lawfully detailed to investigate fraud or attempted fraud on the Grovernment, or any irregularity or misconduct of any officer or agent of the United States, has authority to administer oaths to wit- nesses attending to testify in the course of the investigation. Any head of a department wherein a claim against the United States is properly pending may apply to any judge or clerk of any court of the United States, in any State, District, or Territory, to issue a subpoena for any witness 20 THE EXECUTIVE DEPARTMENTS. within the jurisdiction to appear, at a time and place stated, before any officer authorized to take depositions to be used in the United States courts, there to give full and true an- swers to such written interrogatories and cross-interroga- tories as may be submitted with the application, or to be orally examined and cross-examined upon the subject of such claim. Compulsory process may be used in such cases by the court to enforce the appearance and testimony of the witness. (R. S., §§ 184, 186.') 36. If the services of counsel are required by any head of a department at the examination of such witnesses or in the legal investigation of any claim pending in his depart- ment or any bureau thereof, he may give notice to the Attorney-G-eneral accordingly, and inform him of all the facts necessary to enable that officer to furnish proper pro- fessional service in attending such examination or in mak- ing the investigation. (R. S., § 187.) 3T. The proper department, bureau, or officer, when called upon for the same by the Attorney-Greneral in the interests of the defense of a suit in the Court of Claims against the United States involving transactions in such department or bureau or by such officer, is required to fur- nish a full statement in writing of all the facts, circumstan- ces, and proofs, with a reference to or description of all official documents or papers, if any, as may famish proof of facts necessary for the defense, mentioning the depart- ment, office, or place where the documents or papers may be procured. If the claim has been passed upon and decided by the department, bureau, or officer, the statement must declare the reasons and principles, succinctly, upon which the de- cision was based. If such decision was founded upon an act of Congress, the act must be cited specifically ; and any interpretation or construction of the same by the depart- THE DEPARTMENTS GENERALLY. 21 ment, bureau, or officer must be set forth, and a copy of the opinion must be annexed. Where any decision in the case has been based upon a regulation of the department, or where such regulation has, in the opinion of the officer transmitting the statement, any bearing upon the claim in suit, the same must be distinctly quoted at length in the statement. Such statement may be held to apply to one case or a class of cases pending in the Court of Claims, the defense of which depends upon the same facts, circumstan- ces, and proofs. (R. S., § 188.) 38. The head of a department is prohibited from em- ploying attorneys or counsel at the expense of the United States ; but when in need of counsel or advice, he is re- quired to call upon the Department of Justice, the officers of which are required to attend to the same. (E.. S., § 189.) 30. The balances which may from time to time be stated by the Auditor and certified to the heads .of departments by the Commissioner of Customs or the Comptrollers of the Treasiu-y, upon the settlement of public accounts, are not subject to be changed or modified by the heads of de- partments, but ^e conclusive upon the Executive branch of the Grovernment, and subject to revision only by Con- gress or the proper comls. The head of the proper depart- ment, before signing a warrant for any balance certified to him by a Comptroller, may, however, submit to such Comp- troller any facts in his judgment affecting the correctne^ of such balance, but the decision of the Comptroller thereon shall be final and conclusive, as hereinbefore provided. (R. S., § 191.) Previous to the* enactment of this provision, (March 30, 1868,) a long controversy had existed as to the exclusive jurisdiction of the accounting officers over matters of ac- count. The opinions of Attorneys-Greneral had left the ques- tion in much doubt ; but it seems to have been at length 22 THE EXECUTIVE DEPARTMENTS. settled by the very exhaustive opinion of Attorney-Greneral Crittenden, in 5 Opinions, 630, wherein he held to the doc- trine of his predecessor, (Reverdy Johnson, page 87 of same volume,) " that the decision of a head of a department di- recting payment of a particular claim is binding upon all the subordinate officers by whom the same is to be audited and passed." This was, however, under a different state of the law from that which now exists. The provision of the Revised Stat- utes in section 191, before cited, which was compiled from section 1, act of March 30, 1868, would seem to settle any doubt, and to declare, in as clear and explicit language as can be framed, a rule of practice directly the opposite of the doctrine before laid down by these officers. Al- though under that statute the head of a department may not alter or modify a balance found by the accounting offi- cers, he may still withhold his warrant or requisition, and certify to the Comptroller any facts in his judgment affect- ing the correctness of such balance. Thus, the question as to the restraint which the head of the department may exercise upon the accounting officer, woulciseem to be still an open one, and not free from doubt. Of course this re- straint operates only in favor of the United States. He is, nevertheless, still powerless to direct a credit to an officer's account, or the finding of an amount due against the judg- ment and action of the accounting officer. (See 5 Nott & Hun., p. 55.) 4©. The head of each department is required to reioort annually to Congress, in detail, the manner in which the contingent fund for his department and" the bureaus and offices thereof has been expended, giving the names of per- sons to whom payments have been made therefrom, the quantity and price of anything furnished, the nature of any service rendered and paid for, the time employed, and the THE DEPARTMENTS GENERALLY. 23 particular occasion or cause that rendered such service nec- essary, and the amount of former appropriations on hand, either in the Treasury or in the hands of disbursing officers or agents. It is his duty to require of such officers the return of precise and analytical statements of and receipts for moneys expended by them diu-ing the next preceding year, and to communicate the results of such returns to Congress, (K. S., § 193.) 41. He is required also to make an annual report to Congress of the names of clerks and employees of his department, stating the time that each was actually em- ployed and the sums paid to each ; also whether they have been usefully employed, and whether the services of any can be dispensed with without detriment to the public serv- ice ; also whether the removal of any and the appointment of others in then- places are required for the better dispatch of business. He is required also, as soon as practicable after the last day in September in each year in which a new Congress is to assemble, to cause to be filed in the Department of the Interior a full and complete list of all officers, agents, clerks, and employees employed in his department, with all statistics peculiar to his department required to enable the Secretary of the Interior to prepare the Biennial Register. (R. S., §§ 194, 198.) 4:S. The head of each department, with the exception of the Department of Justice, is required to furnish to the Congressional Printer copies of the documents usually ac- companying his Department Annual Eeport on or before the first day of November in each year, and a copy of his annual repoft on or before the third Monday of November in each year. (R. S., § 196.) 43.- In. case of a proposed expenditure of public money upon any land purchased for the purpose of erecting thereon any armory, arsenal, fort, fortification, navy-yard, custom- 24 THE EXECUTIVE DEPARTMENTS, house, light-house, or other public building, the respective heads of the departments interested are directed by law to procure, upon application of the Attorney-G-eneral, whose opinion as to the validity of the title is required to be given, any additional evidence of title which he may deem neces- sary, and which may not be in the possession of the officers of the Grovernment ; the expense of procm-ing it to be paid out of the contingent fund of the departments respectively. (R. S., § 355.) 44. The head of any executive department may require the opinion of the Attorney-Greneral on any questions of law arising in the administration of his department. (R. S., § 356.) 45. Copies of any books, records, papers, or documents in any of the executive departments, authenticated under the seals of such departments respectively, are entitled to be admitted in evidence equally with the originals thereof (R. S., § 882.) 46. Whenever any claim is made against an executive department involving disputed facts or controverted ques- tions of law, and the amount in controversy exceeds three thousand dollars ; or where the decision will affect a class or fm-nish a precedent for future action in the adjustment of a class of cases, without regard to the sum involved in a particular case ; or when any authority, right, privilege, or exemption is claimed or denied under the Constitution, the head of such department may cause such claim, with all the vouchers, papers, proofs, and documents pertaining thereto, to be transmitted to the Coui-t of Claims. And the law requires that the same shall be there proceeded in as if originally commenced by the voluntary action of the claim- ant ; provided that no case shall be referred by the head of a department, unless it belongs to one of the several classes of cases which, by reason of the subject-matter and THE DEPARTMENTS GENERALLY. 25 character, the said court might, under existing laws, take jurisdiction of on such voluntary action of the claimant. (K. S., 1063. See Delaware Eiver S. B. Co. v. United States, 5 Nott & Hun., p. 55.) 4LT, The head of a department may refuse and omit to comply with any call of the Court of Claims for informa- tion or papers, when in his opinion a compliance would be injurious to the public interests. (R. S., § 1076.) 4:8. The head of any department may employ special agents charged with the disbursement of public moneys, who are required to give bond subject to his approval. (R. S., § 3614.) 4:9. The heads of departments, in communicating esti- mates of expenditiu'es and appropriations to Congress or to any committee thereof, are required to specify as nearly as may be convenient the sources from which such esti- mates are derived, and the calculations upon which they are founded; and they are required to discriminate be- tween such estimates as are conjectural in their character, and such as are framed upon actual information and ap- plications from disbursing officers. They are required also to give references to any law or treaty by which the proposed expenditures are respectively authorized, speci- fying the date of each, and the page of the statutes and the section thereof in which the authority is to be found. In such estimates they are required to include such sums as may seem to them necessary for printing and binding, to be executed under the direction of the Congressional Printer. When in such estimates an appropriation is asked for the erection of a public building, or for the con- struction of any public work requiring a plan before the same may be completed, such estimates must be accompa- nied by a full plan, and by detailed estimates of the cost of the whole work. All subsequent estimates must state 26 THE EXECUTIVE DEPARTMENTS. the original estimated cost, the aggregate theretofore ap- propriated, the amount actually expended on the work, as well as the amount asked for the ciirrent year for which the appropriation is proposed to be made. They are required also to accompany their estimates by minute and full expla- nations of the reasons for a variance materially in amount from the appropriations ordinarily made for the object named, or for the introduction of new items and objects of expenditure. They are required also to designate, besides the amount required to be appropriated for the next fiscal year, the amount of the outstanding appropriation, if any, wliich will probably be requked for each particular item of expenditure. (R. S., §§ 3660, 3661, 3663, 3664, 3665.) All annual estimates are required to be submitted to Con- gress tlirough the Secretary of the Treasm-y, and to be in- cluded in that officer's book of estimates. (R. S., § 3669.) 0®, The departments are respectively prohibited by law from expending in any one fiscal year any sum in excess of appropriations made by Congress for that year, and from involving the Government in any contract for the future payment of money in excess of such appropriations. And all sums appropriated are required to be applied solely to the objects for which the appropriations are made, and to no other pm-pose. (R. S., §§ 3678, 3679.) 51. All purchases of and contracts for supplies or serv- ices in any of the departments, except contracts for per- sonal services, are required to be made after advertising a sufficient time previously for proposals respecting the same, when the public exigency does not require the immediate delivery of the articles or performance of the service ; in which case they may be obtained by open purchase or con- tract at the places and in the manner in which such articles are usually bought and sold, or such services are engaged, as between individuals. (R. S., § 3709.) THE DEPARTMENTS GENERALLY. 27 52* It is unlawful for any of the executive departments to make contracts for stationery or other supplies for a longer term than one year from the time the contract is made. (R. S., § 3735.) » 5^, All printing, binding, and blank books for the Ex- ecutive and Judicial Departments are, except as otherwise provided by law, required to be done at the Grovernment printing-office; and no advertisement, notice, or proposal for any executive department or office thereof may be published in any newspaper whatever, except in pursuance of a written authority for such publication from the head of such department ; and no bill for the same can be paid, according to law, unless there be presented with such bill a copy of the written authority. (R. S., §§ 3786, 3828.) Moneys appropriated for contingent, incidental, or mis- cellaneous purposes, are not to be exj^ended or paid for official or clerical compensation. (R. S., § 3682.) Any officer of the Grovernment who knowingly contracts for the erection, repair, or furnishing of any public build-* ing, or for any public improvement, to pay a larger amount than the specific sum appropriated for such purpose, is sub- ject by law to punishment by imprisonment for not less than six months nor more than two years, and to the pay- ment of a fine of two thousand dollars. (R. S., § 5503.) 54:. The heads of the several departments are required to cause to be rendered all necessary and practicable aid to the Commissioner of Fish and Fisheries in the prosecu- tion of his investigations and inquiries. (R. S., § 4397.) 28 THE EXECUTIVE DEPARTMENTS. CHAPTER in. THE DEPARTMENT OF STATE. 55* This department takes precedence of each of the other executive departments by reason of its earlier crea- tion. Under this name, it was provided for by act of Congress of July 27, 1789. It had existed previously, however, under the designation of the Department of For- eign Affairs. The head of the department is the Secretary of State, with whom are immediately associated three officers, de- nominated respectif ely as follows : The Assistant Secretary of State, the Second Assistant Secretary of State, and the Third Assistant Secretary of State. The officers subordinate to these are an Examiner of Claims, (who is the solicitor of the department.) the Chief Clerk, and four Chiefs of the following-named bureaus : The Consular Bureau. The Diplomatic Bureau. The Bureau of Accounts. The Bureau of Indexes and Archives. Following these are the clerks of the different classes, in number as provided by the appropriation acts of Con- gress. These clerks are distributed to the several bureaus mentioned, and are otherwise engaged in the work of the department. I. The Secretaey of State. ^6. It is prescribed by the statutes that the Secretary of State shall perform such duties as shall from time to time THE DEPARTMENT OF STATE. 29 be enjoined on or intrusted to him by the President, rel- ative to correspondence, commissions, or instructions with or to public ministers or consuls from the United States ; or to negotiations with public ministers from foreign States or princes ; or to memorials or other applications from for- eign public ministers or other foreigners ; or to such other matters respecting foreign affairs as the President shall assign to the department ; also that he shall conduct the business of the department in such manner as the Presi- dent shall du-ect. (R. S., § 202.) 57. He has by law the custody and charge of the seal of the United States, as well as of the seal of the Department of State, and of the books, records, papers, and property appertaining to that department ; and is required to affix the seal of the United States to civil commissions for offi- cers of the United States appointed by the President. (R. S., §§ 203, 1794.) 58. He is to receive any bill, order, resolution, or vote of Congress which may become a law, and, as soon as conveniently may be, cause the same to be published in at least three public newspapers printed within the United States, and a printed copy of such law to be delivered to each Senator and Representative of the United States, and two printed copies duly authenticated to be sent to the Executive authority of each State ; and he is required to carefully preserve the originals. ( R. S., § 204 ; act Dec. 28, 1874, Stats. 18, p. 294.) 59. He is charged with the duty of causing the prepara- tion for printing, publishing, and distribution of the Revised Statutes of the United States in a prescribed form, embrac- ing head notes of the several titles and chapters, marginal notes referring to the statutes from which each section is compiled, references to decisions of courts, &c. He is charged also with the preparation, publication, and distri- 30 THE EXECUTIVE DEPARTMENTS, bution of the laws passed at each session of Congress, and with the making of arrangements with booksellers for the sale to the public of the Kevised Statutes at the Grovern- ment price ; and with the allowance to such booksellers such part of ten per cent, above the actual cost as he may deem just and reasonable. (Stats. 18, pp. 113, 329.) @©. When any amendment proposed to the Constitution of the United States has been adopted in accordance with the provisions of that instrument, and official notice has been received, he is required forthwith to cause the amend- ment to be published, with his certificate specifying the States by which the same has been adopted, and declaring that the same has become valid as a part of the Constitu- tion of the United States. (R. S., § 205.) 61. He is required to lay before Congress within ten days after each regular session a statement containing an abstract of all returns made to him pui'suant to law by the collectors of the different ports, of the seamen registered by them, together with an account of such impressments and detentions as shall appear by the protests of the mas- ters to have taken place. (R. S., § 207.) 6S. He is required to lay before Congress annually — 1st. A statement, in a compendious form, of all such changes and modifications in the commercial systems of other nations, whether by treaties, duties on imports and exports, or other regulations, as shall have been com- municated to his department, including all commercial information contained in the official publications of other governments which he shall deem of sufficient import- ance. 2d. A synopsis of so much of the information which may have been communicated to him by diplomatic and consu- lar officers during the preceding year as he may deeiA valu- able for public information, specifying the names of any THE DEPARTMENT OF STATE. 31 consuls or commercial agents who may have been remiss in transmitting commercial information. 3d. A full list of all consular officers. 4th. A report of any rates or tariffs of fees to be received by diplomatic or consular officers which may have been prescribed by the President during the year preceding. 5th. A statement of such fees as may have been collected, accounted for, and reported by the various diplomatic and consular officers during the preceding year. 6th. A statement of the lists of passengers arriving in the United States from foreign places, returned to him quarter-yearly by the collectors of oustoms. 7th. A statement of the names of any consular officers not citizens of the United States to whom salaries have been paid during the year preceding, exhibiting the cir- cumstances under which they were appointed. (E. S., § 208.) 63. He must include in his annual statement of expend- itures from the contingent fund of his department all con- tingent expenses of foreign intercourse and of all tjpie mis- sions abroad, except such expenditiu-es as are settled upon the certificate of the President. (R. S., § 209.) 64. He is required to furnish to the Congressional Print- er a correct copy of every act and joint resolution as soon as possible after it has become a law ; also of every treaty between the United States and any foreign government, as soon as possible after it has been duly ratified and pro- claimed by the President ; and also of every postal con- vention made between the Postmaster-Greneral, by and with the advice of the President, on the part of the United States, and foreign countries, as soon as possible after copies of such conventions have been transmitted to him by the Postmaster-G-eneral. (R. S., §§ 210, 3803.) 65. He is required to publish official notifications from 32 THE EXECUTIVE DEPARTMENTS. time to time of such commercial information communis Gated to him by diplomatic and consular officers as he may deem important to the public interests, in such newspapers, not to exceed three in number, as he may select. (R. S., § 211.) He may designate a newspaper in the District of Colum- bia in which all Executive proclamations and all treaties required by law to be published shall be published, (Act July 31, 1876, Stats. 19, p. 105.) G6. He is empowered to grant and issue passports, and cause passports to be issued and verified in foreign coun- tries by such diplomatic or consular officers of the United States, and under such rules, as the President shall pre- scribe. (R. S., §§ 212, 4075.) 07. The official bonds of every consul-general, consul, vice-consul, and commercial agent, executed in such form and on such conditions as the law prescribes, are subject to his approval. (R. S., § 1697 ; act June 11, 1874, Stats. 18, p. ,67.) 68. He may empower the consuls of the United States to pay the foreign postage on such letters destined for the United States as may be detained at foreign ports for non- payment of postage. (R. S., § 4014.) 60. The Secretary of State, through the minister resi- dent at Japan, is authorized to rent, furnish, and keep suit- able buildings, with grounds appurtenant, in Jeddo, or such other place as he may designate, for a court-house and jail, at an annual cost not exceeding five thousand dollars ; pro- vided that the period for which the building shall be rented shall be for two years, with renewals for two years, as he may determine. (R. S., § 4124.) 70. He is also authorized to rent, furnish, and keep suit- able buildings, with grounds appurtenant, at Pekin, for the use of the legation at China, at an annual cost not exceed- THE DEPARTMENT OF STATE. 33 ing five thousand dollars, such lease to be for two or more years, renewable as he shall determine. (Act March 3, 1875, Stats. 18, p. 377.) '^1. Certain judicial functions imposed upon the minis- ters of the United States in certain uncivilized countries, such as China, Japan, Siam, Egypt, Madagascar, Turkey, Persia, Tripoli, Tunis, Morocco, and Muscat, devolve, when there is no such minister,* upon the Secretary of State. (E. S., § 4128.) TS. Upon a requisition of the proper authority of any foreign government for the extradition of a person charged with crime provided for by any treaty or convention with such government, and on the submission to him of the cer- tificate of the United States judge before whom an examin- ation has been had that he deems the evidence sufiicient to sustain the charge, together with a copy of the evidence, the Secretary of State is required to issue a warrant for the commitment to the proper jail of the person so charged. And it is lawful for the Secretary, under his hand and seal of office, to order the person so committed to be delivered to the proper authority, in the name and on behalf of such foreign government, pursuant to the treaty therewith. (K. S., §§ 5270, 5272.) yS. The Secretary of State is authorized to allow and pay to the secretary of legation, the assistant secretary of legation, and messenger at Paris, from the moneys collected at the legation for the transmission of consular invoices, an amount not to exceed in the aggregate six hundred dollars in any one year, to be divided and distributed according to his discretion; provided that the surplus receipts are sufficient for that purpose. (Act June 11, 1874, Stats. 18, p. 67.) 74. It is made his duty to establish and maintain the maximum amount of time actually necessary to make the 3 34 THE EXECUTIVE DEPARTMENTS. transit between each diplomatic and consular post and the city of Washington, and vice versa, and to make his decis- ion public in respect of the same, to the end that the allow- ance for time actually and necessarily occupied by each diplomatic and consular officer entitled to allowance may be thereby determined. (Act June 11, 1874, § 4 ; Stats. 18, p. 70.) 75* He is empowered by law to prescribe duties for the assistant secretaries ; for the solicitor of his department, so as not to interfere with such solicitor's duties as an officer of the Department of Justice ; for the clerks of bureaus, and for all other employees in his department. And he may make changes and transfers therein when in his judgment it becomes necessary. (Act June 11, 1874, Stats. 18, p. 90.) TG. This summary constitutes the powers and duties de- volving upon the Secretary of State, in general, as laid down in the statutes of the United States. They comprehend every detail necessary to a proper oversight and conduct of our foreign relations. 77, The officers under charge of the Department of State in foreign countries are divided into the Diplomatic and Consular service. 78. The diplomatic officers include envoys extraordi- nary and ministers plenipotentiary, ministers resident, com- missioners, agents, charges d'affaires, and secretaries of legation, viz.: Envoys extraordinary and ministers plenipotentiaries to Great Britain, Germany, France, Russia, Austria, Brazil, China, Italy, Japan, Mexico, Spain, Chili, and Peru. Ministers resident at Guatemala, Costa Rica, Honduras, Salvador and Nicaragua, Belgium, Netherlands, Sweden : and Norway, Turkey, Ecuador, Colombia, Hawaiian Islands, yenezuela, Argentine Republic. THE DEPARTMENT OF STATE. 35 Ministers resident and consuls-general at Hayti, Liberia, and Bolivia. Charges d'affaires at Denmark, Grreece, Switzerland, Por- tugal, and Paraguay and Uruguay. Secretaries of legation at London, Berlin, Paris, St. Peters- burg, Japan, Austria, Brazil, Italy, Mexico, and China. Second secretaries of legation at Great Britain, France, and Grermany. Interpreters for the legations at China, Turkey, and Ja- pan. T®, The consular officers are designated consuls-gen- eral, consuls, vice-consuls, commercial agents, and consular clerks. Consulates-general are by law established at London, Paris, Berlin, Vienna, Frankfort-on-the-Main, Ronje, Con- stantinople, Cairo, Calcutta, Shanghai, Melbourne, Mexico, Kanagawa, St. Petersburg, Rio de Janeiro, Havana, Mont- real. The consuls-general at these places exercise a supervision over the subordinate consulates within their respective juris- dictions ; while at the same time they exercise the ordinary duties of a consul. The consuls are of three classes : those who are not allowed to engage in business and receive fixed salaries, those who receive fixed salaries and are permitted to seek other employment, and those who are entitled to the fees of the office and are also allowed to transact business. 8©. These officers are guided in their functions and duties by regulations promulgated by the President in accordance with the provisions of the statutes. These regulations, with blanks of the forms to be used in the transaction of official business, are embodied in a printed compilation of about five hundred pages issued by the De- partment of State September 1, 1874. 36 THE EXECUTIVE DEPARTMENTS. The Assistants. 81. The statutes do not prescribe the duties of the three assistants to the Secretary of State. They give their atten- tion, however, to such matters as are assigned them by their superior. These duties, as so assigned, consist of a general super- vision of correspondence with diplomatic and consular officers of the United States abroad, and with the represen- tatives of foreign governments accredited to this country. This correspondence, as well as all other relating to the several countries with which we have diplomatic relations and to the consulates therein, is divided into three classes, designated by the letters A, B, and C, according to a distri- bution made of the same to divisions of a corresponding designation in the consular and diplomatic bureaus respec- tively. The correspondence embraced in class A is under the supervision of the Assistant Secretary of State, and relates to France, G-ermany, and Great Britain. That assigned to the supervision of the Second Assistant is included in class B, and relates to the Argentine Repub- lic, Austria, Belgium, Brazil, Chili, Denmark, Greece, Italy, Netherlands, Paraguay, Peru, Portugal, Russia, Spain, Swe- den and Norway, Switzerland, and Uruguay. That assigned to the Third Assistant is included in class C, and relates to the Barbary States, Bolivia, Central Amer- ica, Colombia, China, Ecuador, Egypt ; Friendly, Navigators, Hawaiian, Fiji, and Society Islands ; Hayti, Japan, Liberia, Madagascar, Mexico, Muscat, San Domingo, Siam, Tm-key, Venezuela, and countries otherwise unassigned. THE DEPARTMEjSiT OF STATE. 37 The Chief Clerk. This officer has general supervison of the clerks of the department, and directs the distribution, method, and dis- patch of business. His duties pertain to numerous details which cannot be well particularized here. It is sufficient to say that they are of the same general character as those devolving upon other chief clerks as provided by law, and explained in the previous chapter of this work under the title of the Executive Departments Grenerally. The business of the department is further distributed, according to law or by assignment, to the following bureaus and divisions : n. CONSULAE BUEEAU. 82. This bureau, under direction of a chief as denomina- ted by statute, has charge of correspondence with consular officers and of miscellaneous correspondence relating to consulates. It has three subdivisions, designated by the letters A, B, and C, each under the immediate charge of a head, whose duties pertain to correspondence with and relating to con- sular officers and consulates in the dominions respectively enumerated in those classes. The countries so enumerated and the class to which they belong are specified in the pre- ceding section, relating to the duties of the assistants of the Secretary of State. 8S. Consular officers are required by regulation to make reports from time to time to the Secretary of State, containing full and authentic commercial information re- specting the communities in which they reside, embracing statements of all changes in the commercial systems of the governments to which they are accredited, copies of all commercial treaties, regulations, light-house notices, rev- 38 THE EXECUTIVE DEPARTMEITTS. enue laws, acts and regulations respecting warehouses, ton- nage duties and port dues, all tariffs and all enactments, decrees, royal orders, or proclamations which in any man- ner affect the commercial, agricultural, mining, or other important interests of the United States. 84. They are required to report annually on the trade of the consular districts in which they respectively reside, specifying the articles of import and export, the countiies which supply the former and receive the latter, the com- parative increase or decrease in the amounts of the same, and the causes in both cases ; the average market price within the year of the staples of export and import, and the average rates of freight to the United States. In such re- port they are required to designate articles the importation of which into their consulates is prohibited ; also all privi- leges of importation as regards any articles and any restric- tions there may be, and to state to what vessels they apply. They are required to report all tonnage and port dues ; all warehouse and sanitary regulations, and those relating to the entry and clearance of vessels ; alj matters regarding the employment of the capital of our citizens in industrial, agricultural, scientific, and commercial pm'suits. They are requhed to transmit statements touching the consumption of the staple products of the United States as well as of other countries, the amount of those articles imported into their districts in United States vessels, and the amount of foreign tonnage employed in such trade, and of other mat- ters, to enable the Secretary of State to prepare for Con- gress annually a report on the commercial relations of the United States, as required of him by law. 85. These reports from the consular officers are clas- sified by countries, published bodily for the information of Congress, and contain a mass of statistics, observations, and information of great interest and value to oiu- people. THE DEPARTMENT OF STATE. 39 in. Diplomatic Bureau. 86. This bureau is similar in its organization to the one just mentioned. It conducts correspondence with and rel- ative to our diplomatic representatives. The several sub- divisions of correspondence correspond with the classifi- cation referred to under the head of Consular Bureau. 8T. This correspondence pertains to all subjects relat- ing to oiu" relations with foreign governments, and all mat- ters of information regarding domestic affairs which should be communicated to our representatives abroad. It also embodies whatever communication on foreign affairs our own Grovernment may desire to make through our diplomatic ministers with foreign governments. The reports and com- munications of those ministers to the Secretary of State form an interchange of correspondence which is annually submitted by that officer to Congress for information as to the state of our foreign relations. rv. Bureau of Accounts. 88. The chief of this bureau bears a relation to the De- partment of State of the same nature as that borne by the disbursing clerks to their respective departments. 89. Under direction of the Secretary of State he dis- burses the appropriations made for payment of the expenses of the department, embracing compensation of the Secre- tary, assistants, and all the officers, clerks, messengers, and laborers ; also for the contingencies of the department, such as fuel, repairs, and furniture ; for stationery, books, extra clerk hire, the editing, furnishing, publishing, and distribu- tion of the laws of the United States, and for other objects of expenditure for the department proper. He has also the custody of indemnity funds and bonds deposited in trust, and the care of the building and property of the department. In these duties he is assisted by the several clerks assigned. 40 THE EXECUTIVE DEPARTMENTS. to duty in this bureau. The regulations of the department require from this bureau periodical reports to the Secretary showing the exact condition of each appropriation and ac- count on the first day of each month, stating particularly the amount appropriated, the statute making the appro- priation, the amount of the appropriation remaining in the Treasury, amount drawn during the month, amount of such draft remaining unexpended, amount expended during the preceding month, and the place of deposit of moneys re- maining on hand. Also a report respecting any trust or other funds in his custody or control, stating the date of receipt, the origin of the fund, the original amount, the amount of interest received and date of receipt, the present amount of the fund, the nature of the investment, amount in his hands, and place of deposit of the same. V. Bureau op Indexes and Archives. 90. Upon this biireau the duty devolves of opening the mails, preparing and registering the same, making daily full abstracts of all correspondence with and from the de- partment, and indexing the same, both by subjects and per- sons. It has also the charge of the files or archives of the department, and is engaged in answering calls of the Sec- retary, assistant secretaries, chief clerk, chiefs of bureaus, and others for correspondence, &c. By act of April 11, 1878, it is provided that the records and proceedings of the Electoral Commission, created by act of January 29, 1877, to regulate the counting of the votes for President and Vice-President, shall be deposited with the Secretary of State, who is required to preserve the same among the archives of his office. VI. The Libbakian. 91. This division performs duties formerly appertain- ing to the Bureau of Rolls and Library, now abolished. THE DEPARTMENT OF STATE. 41 Accordingly, it has custody of the rolls of acts of Con- gress, orders, and joint resolutions of that body. It has charge also of the printing and publication of the same, and the distribution of such copies as the law requires to be furnished each Senator and Representative in Congress and the Executive of each State. It has charge also of the publication of the volumes of the statutes of the United States and theh promulgation. It has also care of the library of the department, the public documents, the revo- lutionary archives, and the archives of international com- missions. Division op Statistics. 9S. This division has charge of the compilation of the numerous reports of United States consuls on the commer- cial relations of our people with the ports and countries to which the consuls are accredited. This volume is prepar- ed annually, in accordance with law, for the information of Congress, and contains the specific data as to commerce, navigation, mining, agricultural products, &c., required by statute to be obtained, a reference to which is more par- ticularly made in section 62, herein. The Examinee of Claims. 93. This is an officer nominally connected with the Department of Justice. He is called by the statute the Examiner of Claims for the Department of State, and it is provided that he shall exercise his functions under the supervision and control of the head of the Department of Justice. The law, however, does not define what those functions are, or indicate of what his duties shall consist He is, however, regarded as the solicitor for the Depart- ment of State. He is the law adviser of that department, and performs such duties and considers such questions of law arising in the administration of that department as may 42 THE EXECUTIVE DEPARTMENTS. be assigned him by the Secretary. Among these is the in- vestigation of any claims which may be presented to the department. 94, Outside these several bureaus and divisions there are duties performed in the department by assignment to individual clerks. Certain of these clerks are desig- nated as Clerk of Pardons and Commissions, and Pass- port Clerk. The former prepares and issues commissions to persons who have received appointment to office, re- ceives and files applications for office, and prepares par- dons to be issued by the President, and the correspondence relating to these subjects. The latter, viz., the Passport Clerk, receives applications for passports to foreign coun- tries, and prepares such passports for execution under the seal of the Department of State. 'He is authorized by law to administer and attest all oaths required by law or regu- lations to be taken by or on behalf of applicants. It is his duty to carefully examine each application for a passport and the accompanying proofs, and to satisfy himself that the applicant is under the law entitled to the same. A passport is prohibited by law to any person not a citizen of the United States. There is also in the department a translator, by special provision of law, who performs his duties under order of the Secretary, the assistants, or the chief clerk. THE DEPARTMENT OF WAR. 43 CHAPTER IV. THE DEPARTMENT OF WAR. 05. The second in order, as regards the time of crea- tion, was the Department of War, provided for by act of August 7, 1789. Until the Navy Department was estab- lished, about ten years later, the Department of War had charge of both army and navy matters. 06. The head of this department is the Secretary of War. A chief clerk is provided for by law, who has super- vision of the other clerks of the department, and a general . oversight of the distribution of business, and of the mode in which it is to be transacted. 07. In the absence of the Secretary the chief clerk may be authorized by that officer to sign requisitions upon the Treasury Department, and other papers requiring the sig- nature of the Secretary of War ; and in case of a vacancy in the office of the latter, the chief clerk is invested by law with the custody of all records, books, and papers of the department. (R. S., § 215.) 08. This department is divided by law into the follow- ing military bureaus, each having its chief clerk, and other clerks varying in number according to the appropriation act or to assignment by the Secretary, and being presided over by the chief officer of the appropriate 'military depart- ment, viz.: The Office of the Adjutant-G-eneral. The Office of the Quartermaster-Greneral. The Office of the Paymaster-Greneral. The Office of the Commissary -General. 44 THE EXECUTIVE DEPARTMENTS. The Office of the Surgeon-G-eneral. The Office of the Chief of Engineers. The Office of the Chief of Ordnance. The Office of Military Justice. The Office of the Inspector-Gleneral. The duties performed by these several bureaus will be treated of each in its appropriate place. I. The Secretary of War. 99. The Secretary of War is required to perform such duties as shall from time to time be enjoined on or intrust- ed to him by the President, relative to military commis- sions, the military forces, the warlike stores of the United States, or to other matters respecting military affairs, and to conduct the business of his department as the President may du-ect. (R. S., § 216.) 10®. He is charged with the custody of the books, rec- ords, papers, fumitm'e, fixtures, and other property apper- taining to the department ; and he is required to keep, in proper books, a complete inventory of all the property of the United States in the buildings, rooms, offices, and grounds occupied by him and under his charge. (R. S., §§ 197, 217.) 1®1. He is required to define and prescribe from time to time the kinds as well as the amount of supplies to be purchased by the Subsistence and Quartermaster's Depart- ments of the army, and the duties and powers of those de- partments respecting such purchases. (R. S., § 219.) 10^. He is required also to prescribe general regula- tions for the transportation of the articles of supply from the place of purchase to the several armies, garrisons, posts, and recruiting places, for the safe-keeping of such articles, and for the disti-ibution of an adequate and timely supply of the same to the regimental quartermasters, and to such THE SECRETARY OF WAR. 45 other officers as may by virtue of such regulations be in- trusted with the same ; and he is required to fix and make reasonable allowances for the store-rent and storage neces- sary for the safe-keeping of all military stores and supplies. (Id.) 103. He is required to take under his immediate con- trol and supervision the transportation of troops, munitions of war, equipments, military property and stores throughout the United States. (R. S., § 220.) 104. The Secretary of War is required to provide for taking meteorological observations at the military stations in the interior of the continent, and at other points in the States and Territories, and for giving notice on the north- ern lakes and sea-coast, by magnetic telegraph and marine signals, of the approach and force of storms. (E. S., § 221.) 10^. He is required to provide, in the system of observ- ations and reports in charge of the chief signal officer of the army, for such stations, reports, and signals as may be found necessary for the benefit of agriculture and commerce. (R. S., § 222.) 106. He is authorized to establish signal stations at light- houses and at such of the life-saving stations on the lake or sea-coast as may be suitably located, and to connect the same with such points as may be necessary, by means of a suitable telegraph line, in cases where no lines are in oper- ation, to be constructed and worked under the direction of the chief signal officer of the army or of the Secretary of "War and the Secretary of the Treasury. (R. S., § 223.) 107. He is empowered, upon satisfactory proof of loss or destruction of a certificate of discharge by a non-com- missioned officer or private soldier who served in the army of the United States in the late war against the rebellion, to furnish to such non-commissioned officer or soldier a 46 THE EXECUTIVE DEPARTMENTS. duplicate of such certificate, indelibly marked so that it may be known as a duplicate. (R. S., § 224.) 108. He is authorized to detail one or more of the em- ployees of his department for the purpose of administering the oaths required by law in the settlement of officers' ac- counts for clothing, camp and garrison equipage, quarter- master's stores, and ordnance, which oaths shall be admin- istered without expense to the parties taking them. (E,. S., § 225.) 109. He may sell to navigators any surplus charts of the northwestern lakes. (R. S., § 226.) 110. The Secretary of War is required to make an annual report to Congress, containing a statement of the appropriations of the preceding fiscal year for his depart- ment, showing the amount appropriated under each specific head of appropriation, the amount expended under each head, and the balance which on the 30th day of June pre- ceding such report remained unexpended, accompanied by estimates of the probable demands which may remain on each appropriation. (R. S., § 228.) 111. He is also required to lay before Congress, at the commencement of each regular session, a statement of all contracts for supplies or services which have been made by him or under his direction during the year preceding ; and also a statement of the expenditure of the moneys appropriated for the contingent expenses of the military establishment. (R. S., § 229.) 11^. Whenever he invites proposals for any work, or for any material or labor for any work, he is required to report to Congress at the ensuing session all bids therefor, with the names of the bidders. (R. S., § 230.) lis. He is required to prepare and submit to Congress, in connection with the reports of examinations and surveys of rivers and harbors made by order of Congress, full state- THE SECRETARY OF WAR. 47 ments of all existing facts tending to show to what extent the general commerce of the country will be promoted by the several works of improvements contemplated by such examinations and siu-veys, to the end that public moneys shall not be applied excepting where such improvements shall tend to subserve the general commercial and naviga- tion interests of the United States. (R. S., § 231.) 114. He is also required to lay before Congress, on or before the first Monday of February in each year, an ab- stract of the returns of the Adjutants-Greneral of the sev- eral States of the militia thereof. (R. S., § 232.) 11^, He is authorized to permit one or more trading establishments to be maintained at any military post on the frontier not in the vicinity of any city or town, when he believes such an establishment is needed for the accom- modation of emigTants, freighters, or other citizens, and to appoint the persons to maintain such establishments. (R. S., § 1113.) 11®. He is authorized to issue to any established col- lege or university to which the President has designated an officer of the, army as president, superintendent, or pro- fessor, such number of small-arms or pieces of field artil- lery as may be required and can be spared, under such regulations as he may prescribe, and upon adequate se- curity for the care and safe -keeping of the same. (R. S., § 1225.) 11'^. He is required, under direction of the President, to assemble from time to time an army retiring board, con- sisting of not more than nine nor less than five officers, two-fifths of whom shall be selected from the Medical Corps; such board, excepting those selected from the Medical Corps, to be the seniors in rank of the officer whose disability is inquired of. (R. S., § 1246.) 118. He may, on the recommendation of the Surgeon- 48 THE EXECUTIVE DEPARTMENTS. G-eneral, order gratuitous issues of clothing to soldiers who have had contagious diseases, and to hospital attendants who have nursed them, to replace any articles of their clothing destroyed by order of the proper medical officers to prevent contagion. (R. S., § 1298.) 119. He may detail and assign assistant professors, act- ing assistant professors, and the adjutant for the Military Academy at West Point, from among officers of the army. (R! S., § 1313.) 1.20. He is empowered specifically to make regulations as to the care of ordnance and other stores by the ordnance sergeants. (R. S., § 1109.) 1^1. To direct the Quartermaster-GTeneral in prescrib- ing a system of accountability for quartermaster's supplies, &c. (R. S., § 1139.) 1S2J. To direct officers of the Subsistence Department as to the purchase and issue of supplies for rations. (R. S., § 1141.) ISS. To select from the sergeants of the line who shall have faithfully served in the army for five years, three of which as non-commissioned officers, suqh a number of commissary sergeants as the service may requhe. (R. S., § 1142.) 1S4.. To commute the ration of coffee and sugar for the extract of coffee combined with milk and sugar, if condu- cive to health and comfort, and if not more expensive. (R. S., § 1147.) 1S5. To issue orders to the Chief of Ordnance, or senior officer of the corps, as to supplies of ordnance and ordnance stores for garrisons, field or siege service. (R. S., § 1168.) IS®. To designate an examining board of surgeons to examine and approve appointments as assistant surgeons in the army. (R. S., § 1172.) THE SECRETARY OF WAR. 49 l^y. To appoint from enlisted men, or cause to be en- listed, as many hospital stewards as the service may require, to be attached to the Medical Corps under such regulations as he may prescribe. (R. S., § 1180.) 1^8. To detail six officers from the Corps of Engineers, and any number of non-commissioned officers and privates not exceeding one hundred from the Battalion of Engi- neers, for the performance of signal duty, subject to exam- ination and approval by a military board convened by him- self. (R. S., § 1196.) 1^9. To establish regulations for examination of non- commissioned officers as to their qualifications for com- missioned officers, who, if found qualified, shall be eligible for appointment as second lieutenants. (R. S., § 1214.) 130. To prescribe regulations from time to time for the examination of appointees to the Military Academy, who shall be requh-ed to be well versed in reading, writing, and arithmetic, and to have a knowledge of the elements of English grammar, of descriptive geography, particularly that of the United States, and of the history of the United States. (R. S., § 1319.) 131. The Secretary of War is required to arrange the course of study at the Military Academy, in order that the cadets shall not be required tO: pursue their studies on Sun- day ; (R. S., § 1324 ;) and to exercise general supervision and charge over the institution through such officer or officers whom he may assign. (R. S.,. § 1331.) He may assign also a judge advocate of the army as Professor of Law in the institution. (Act June 6, 1874, Stats. 18, p. 60.) 13S. He is required to organize a board of five mem- bers, to consist of three officers of the army and two per- sons from civil life, whose duty it shall be to adopt a plan of building for the military prison authorized to be estab- lished at Rock Island, Illinois, and to frame regulations. 4 50 THE EXECUTIVE DEPARTMENTS. for the government of the prisoners confined therein. He is also required, together with said commissioners, to visit that prison semi-annually, or oftener, for the purposes of examination, inspection, and correction, and to inquire into any abxises or neglects of duty, and to make such changes in the general discipline of the prison as he and the said commissioners may hold to be essential. He is required also to detail from the officers of the army a commandant and such subordinate officers as may be necessary, a chap^ lain, a surgeon, and a clerk, as officers of the prison ; also a sufficient number of enlisted men as txirnkeys, guards, and assistants. He is required to take from the comman- dant a sufficient bond, conditioned that this officer shall faithfully discharge the duties of the office, and account for all moneys placed in his hands. The Secretary is au- thorized and directed to remit, in part, the sentences of such convicts, and to give them an honorable restoration to duty in case it is merited, whom the commandant reports as earning such rewards by their obedience, honesty, indus- try, or general good conduct. (R. S., §§ 1345, 1346, 1347, 1349, 1352.) 133>* It is the duty of the Secretary of War to give from time to time such directions to the Adjutants-Greneral of the militia of the several States as may in his opinion be neces- sary to produce uniformity in the returns required to be made to the President annually, of the militia of the States, of their arms, accoutrements, and ammunition. (R. S., § 1636.) 1341. He is authorized to abolish such of the arsenals of the United States as in his judgment may be useless or unnecessary. (R. S., § 1666.) 135. Also to distribute to such States as did not receive the same their proper quota of arms and military equip- .ments for each year, from eighteen hundred and sixty-two THE SECRETARY OF WAR. 51 to eighteen hundred and sixty-nine, within the limits of the annual appropriation of two hundred thousand dollars as provided by law. (R. S., §§ 1670, 1661.) 13®. He is required to take cognizance of appeals from the decisions of the Chief of Engineers in charge of the Washington Aqueduct, and to receive the reports of that officer as Superintendent of Public Buildings and G-rounds and of the aqueduct aforesaid. (R. S., §§ 1811, 1812.) 137. The Secretary of War is authorized to carry into effect all laws and parts of laws pertaining to the collection and payment of bounty, prize-money, and other legitimate claims of colored soldiers, sailors, and marines, or their heu's ; and on his approval there may be paid, from the fund for the relief of refugees and freedmen, accounts ren- dered for necessary expenses incurred for those persons under the sanction of proper officers, which accounts can- not be otherwise settled for want of specific appropriations. (R. S., §§ 2033, 2034.) 138. He is constituted the lawful custodian of a retain- ed bounty fund, derived from a portion of thtfe State bounties of certain colored soldiers enlisted in Virginia and North Carolina during the years 1864 and 1865, and which by vir- tue of G-eneral Orders No. 90, Department of Virginia and North Carolina, was held by the Superintendent of Freed- men's Affairs, but was turned over to the bureau upon its organization. And he is required to hold such fund as trustee, which he may invest in United States bonds, for the benefit of such colored soldiers or their legal repre- sentatives, and for payment of any portion to any persons who may establish then- right. (R. S., §§ 2035, 2036.) 139. He is required to cause every contract made by him on behalf of the Government, or by officers of his de- partment, to be reduced to writing, and to be signed by the contracting parties, and a copy of each to be filed in the 52 THE EXECUTIVE DEPARTMENTS. returns office of the Department of the Interior as soon after the contract is made as possible, and within thhty days, together with all bids, offers, and proposals to him made by persons to obtain the same, and a copy of any advertisement he may have published inviting bids, offers, or proposals for the same. (R. S., § 3744.) 14:0. He is required to furnish every officer appointed by him with authority to make contracts on behalf of the Grovernment, with a printed letter of instructions setting forth the duties of such officer ; and also to fm'nish there- with forms, printed in blank, of contracts to be made and the affidavit of retm-ns required to be affixed thereto, so that all the instruments may be as nearly uniform as pos- sible. (R. S., 3747.) 141. He is authorized and directed to furnish to the persons embraced by the provisions of section 4787 of the Revised Statutes of the United States transportation to and from their homes and the places where they may be requhed to go to obtain artificial limbs provided for them under au- thority of law.* (R. S., § 4791.) I'lrS. He may order the admission to the Grovernment Hospital for the Insane, in the District of Columbia, to be kept in custody until cured, or sooner removed by his au- thority, insane persons belonging to the army, civilians employed in the Quartermaster's and Subsistence Depart- ments of the army who may become insane while in such employment ; also persons who, while in the service of the United States in the army, have been admitted to the hos- pital, and have been thereafter discharged from it on the supposition that they have recovered their reason, and have within three years after such discharge become again in- sane, from causes existing at the time of such discharge, and who have no adequate means of support ; also indi- gent insane persons who have been discharged from the THE SECRETARY OP WAR. 53 army on account of disability arising from such insanity ; also indigent insane persons who have become insane with- in thi-ee years after their discharge from such service, from causes which arose during and were produced by said serv- ice. (R. S., § 4843.) U:S. The Secretary of War is required to purchase from the owners thereof, at such price as may be mutually agreed upon, such real estate as in his judgment is suitable and necessary for the purpose of carrying into effect the provis- ions made by law for National cemeteries, and to obtain from such owners the title in fee-simple of the same. In case he is not able to agree with any owner as to the price to be paid for any real estate needed for such ptu:- pose, or to obtain from such owner title in fee-simple, he is authorized to enter upon and appropriate the same, and thereupon to make application for an appraisement to any District or Circuit Court within any State or district where such real estate is situated, which court is thereupon commanded to make a just and equitable appraisement of the cash value of the interest of each and every owner. He is required to pay to the owner or owners respectively the appraised value as specified in the appraisement, or to pay into any of such courts the appraised value, to the credit of such owner or owners, which sum he may take from any moneys appropriated for the purpose of National cemeteries. (R. S., §§ 4870, 4871, 4872.) U:4:. He is required to cause to be erected at the prin- cipal entrance of each National cemetery a suitable building, to be occupied as a porter's lodge, and to appoint a meri- torious and trustworthy superintendent, from honorably- discharged officers or soldiers of the army, to reside there- in, for the purpose of guarding and protecting the cemetery and giving information to visitors. (R. S., §§ 4873, 4874.) U:^. He is required to detail some officer of the army m THE EXECUTIVE DEPARTMENTS. not under the rank of major to visit annually all of the National cemeteries, and to inspect and report to him the condition of the same and the amount of money necessary to protect them, to sod the graves, gravel and grade the walks and avenues, and to keep the grounds in complete order ; and he is further required to transmit the report of such officer to Congress at the commencement of each ses- sion, with an estimate of the appropriation necessary for that purpose. (R. S., § 4876.) 14:®. He is required to have such cemeteries inclosed with good and substantial stone and iron fences, and to cause each grave to be marked with a small headstone or block of durable stone, and of such design and weight as shall keep it in place when set, bearing the name of the soldier and of his State inscribed thereon, when known ; also the number of the grave, corresponding with the num- ber opposite to the name of the party, in a register of burials to be kept at each cemetery and at the office of the Quartermaster-Gleneral, setting forth the name, rank, company, regiment, and date of death of the officer or sol- dier; or if unknown, a statement of the fact. (R. S., § 4877.) IL'^7, He is required to assume control and management of so much of the island of Mackinac as has been reserved and dedicated as a National Park, and to make such rules and regulations as he may deem necessary for the care and management of the same, particularly for the preservation from injury or spoliation of all timber, mineral deposits, natiu-al cm*iosities or wonders within the said park, and for their retention in their natural condition. He may in his discretion grant leases, for building purposes, of small par- cels of the ground, at such places in the park as shall require the erection of buildings for the accommodation of visitors, for terms not exceeding ten years ; the proceeds to be ex- THE SECKETARY OF WAR; 55 pended under his direction in the management of and the construction of roads and bridal-paths in the said park. He is required to cause all trespassers to be removed there- from, and is authorized generally to take such measures as may carry out the objects for which the reservation and dedication were made. (Act March 3, 1875, Stats. 18, p. 517.) 14§. The Secretary of War is directed to have water- gauges established, and daily observations made of the rise and fall of the lower Mississippi River and its chief tribu- taries, — at or in the vicinity of St. Louis, Cairo, Memphis, Helena, Napoleon, Providence, Vicksburg^ Baton Rouge, Red River Landing, and CarroUton, on the Mississippi, be- tween the mouth of the Missouri River and the G-ulf of Mexico ; and at or in the vicinity of Fort Leavenworth on the Missouri, Rock Island on the upper Mississippi, Louis- ville on the Ohio, Florence on the Tennessee, Jacksonport on the White River, Little Rock dn the Arkansas, Alexan- dria on the Red River, and at such other places as he may deem advisable ; the annual cost not to exceed five thousand dollars, and to be paid from the appropriation for the im- provement of rivers and harbors. (R. S.^ § 5252.) IJrS). During a temporary absence of the Secretary of War from his department, he may authorize the Chief Clerk of that department to sign requisitions upon the Treasury Department, and other papers requiring the signature of the Secretary. (Act March 4, 1874, Stats. 18, p. 19.) 10®. He is required to assume full control of the par- ticular channel at the mouth of the Mississippi River, in course of excavation or improvement by the United States, as far as necessary to the carrying on and protection of such excavation and improvement, and until completed ; and he may establish and promulgate regulations respect- ing the use of or passage through such channel as he shall 56 THE EXECUTIVE DEPARTMENTS. deem needful to fully protect the channel and to facilitate the improvement thereof. (Act June 1, 1874, Stats. 18, p. 50.) 151. He is authorized to operate and keep in repair the lines of military telegraph from Prescott to Camp Verde and Camp Apache in Arizona, and to pay the expenses out of moneys received for dispatches sent over said lines ; and he is required to pay the balance remaining over into the Treasury. (Act June 23, 1874, Stats. 18, p. 223.) 153. Also to construct and operate a line of telegraph beginning at or near the city of Denison, Texas, thence by the nearest practicable route to Fort Sill, Indian Territory ; thence to Fort Richardson, Texas ; thence along the north- ern frontier of settlements to Forts Grriffin and Concho ; thence to the Pecos River at or near the mouth of Toyah Creek ; thence to Fort Clark on Los Moras Creek ; thence to Fort Duncan on the Rio G-rande ; thence down the Rio G-rande, via Fort Mcintosh and Ringold's Barracks, to Brownsville. (Act June 3, 1874, Stats. 18, p. 52.) 153. It is his duty to cause frequent inquiries to be made as to the necessity, economy, and propriety of disbursements made by disbursing officers of the army, and as to their strict conformity to the law appropriating the money ; also to ascertain whether the said disbursing officers comply with the law in keeping their accounts and making their deposits ; such inquiries to be made through officers of the inspection department, or others detailed for the purpose not connected with the department or corps making the disbursements. (Act April 20, 1874, Stats. 18, p. 33.) 154:. It is made his duty, on the first Monday of January of each year, to ascertain from the expenses of maintaining the Louisville and Portland Canal for the previous year what tolls will probably pay the expenses for the current year, and to fix and declare the rates of tolls thus ascer- 4 THE SECRETARY OF WAR. 57 tained to be charged for the current year. He is requhed also to provide for the superintendence, management, and repair of said canal ; and he may apply the tolls received, as fai' as necessary, to the payment of the current expenses. The receipts and expenses, together with a statement of the condition of the canal, must be set forth in his annual report, with a view to necessary legislation. (Act May 11, 1874, § 3 ; Stats. 18, p. 44.) 1^0. In all contracts for materials for public improve- ments, the Secretary of War is required to give preference to American material, and to cause all labor thereon to be performed within the United States. (Act March 3, 1875, Stats. 18, p. 455.) 1^@. He is charged with the publication of the official records of the war of the rebellion, as regards the army of the United States as well as the forces of the insurrection. (Act June 23, 1874, Stats. 18, p. 222.) And he is likewise required to preserve in the records of his department the names and places of burial of all soldiers of the army of the Unitec^ States during the rebellion of 1861 for whom headstones have been authorized by him, in pursuance of law, to be erected, either in National cemeteries or in private village or city burial-grounds. (Acts March 3, 1873, and February 3, 1879.) • I. Office of the Adjutant-Genebai;. 157, This office, as a bureau of the War Department, is in charge of the Adjutant-General of the Army. It receives the reports of the officers of the army as to the operations of their respective commands, the number, station, and con- dition of officers and enlisted men. These reports are entered and tabulated, showing upon the books of the office the distribution and disposition of each organization of the army. It receives also the muster-rolls of each com- 58 THE EXECUTIVE DEPARTMENTS. mand, which are methodically arranged, affording informa- tion — when desired by the Secretary of "War, by the bureaus of the department, or by the accounting oflficers — as to the record of any officer or private soldier. This office attends to the publication of army orders from head-quarters, or orders of the Secretary of War, and transmits the same to the officers of the army. It has charge also of recruiting, establishes rendezvous for enlisted men, and directs all the details. It is besides the organ of communication between the commander-in-chief and the several administrative divisions of the army or their commanding officers, regard- ing the movement of troops, the condition and needs of the men, and as to all details of the service. II. The Office of the QtJABTEEMASTER-GENBBAii. 1^8. This bureau is in charge of the Quartermastef- G-eneral of the Army. It receives all accounts of the numerous quartermasters and assistant quartermasters, of their receipts of moneys and disbursements on account of supplies for the army, incidental expenses, j»urchase of cavah'y and artillery horses, transportation of the army, clothing. National cemeteries, barracks and quarters, hos- pitals, fuel, forage, contingencies, &c. An administrative examination is given such accounts in this office before the same, with the vouchers and property returns, are transmit- ted to the Third Auditor of the Treasury for adjustment by that officer, as provided by law. These accounts are thus examined in the account branch of the office. Besides making this examination, a book account is kept of the individual disbursements of the officers. 1^9, The duties performed in the finance branch of the office embrace action on estimates made by disbiu'sing officers of the Quartermaster's Department for funds for the piu'chase of supplies and for the other objects of appro- OFFICE OF THE QIJAETEEMASTER-GENERAL, 59 priations required by this branch of the service. Such action includes the preparation of requests for remittances to disbursing officers founded on such estimates. 160. The inspection branch of the office receives inven- tory and inspection reports of supplies, and the reports of the proceedings of boards of survey. It enters in books the letters received and written and indorsements made, and keeps the record of duty reports of officers of the Quartermaster's Department. It prepares the monthly ros- ter of officers of that department, keeps all letters and papers relative to the assignment to duty of officers, also to the distribution of hired civilians therein, and relative in- dividually to all officers and employees. 161. The clothing branch of thfr offitee keeps the ac- count of clothing and equipage and clothing material man- ufactured and purchased at the principal depots of the Quartermaster's Department ; the quantity sold, lost, and issued to the army ; the amount expended on account of these supplies and for the preservation of the same ; the amounts received from the sale of surplus, unserviceable, damaged, and other description of articles sold at the principal depots and posts ; and exhibits the classification of articles, and other details of this branch of supply for the army. This division of the office also receives claims on account of clothing and equipage, and examines the same for reference to the accounting officers. 16@. Another branch of this office has charge, by as- signment of the Quartermaster-Greneral, of matters pertain- ing to indebted railroad companies ; to regular and mis- cellaneous supplies, transportation, barracks and quarters ; to miscellaneous claims, and claims under the act of July 4, 1864, arising from the seizure or receipt by officers of the army, during the rebellion of 1861, of quartermaster's supplies from loyal citizens. This branch keeps the account 60 THE EXECUTIVE DEPARTMENTS. of the indebtedness of such raikoad companies, inchiding principal and interest on their purchase, of railroad mate- rial, rolling-stock, &c., which had been in use by the United States and remained on hand at the close of hostilities. It also has charge of the interests of the Grovernment in the matter of transportation of troops and munitions of war over land-grant railroads, which by the terms of such grants are under stipulation to perform such transportation free from toll or other charge. 1@S. This branch receives and acts upon all estimates of quartermasters of funds required for annual supplies and expenditures ; also miscellaneous estimates and requi- sitions for funds. It also prepares estimates for appropri- ation by Congress to meet the annual expense of the reg- ular supplies for the Quartermaster-G-eneral's Department of the army, of transportation of the army, of barracks and quarters, &c. 1©4:. This branch receives and files contracts made for the supply of forage, fuel, clothing, camp and garrison equipage, for horses, for transportation, for buildings, har- ness, miscellaneous services, &c. It makes and keeps a record of details furnished by the numerous reports of officers of the purchases made and moneys disbursed, as regards the principal objects of expenditure. 1®^. The claims received in the office of the Quarter- master-GI-eneral are of three classes, viz.: claims for trans- portation of troops, &c. ; claims under the act of July 4, 1864, before referred to ; and miscellaneous claims. These here receive an administrative examination and scrutiny, and if approved, in whole or in part, are passed to the office of the Third Auditor for adjustment. III. Office of the PAYMASTER-GBNERAIi. 100. This office is under the charge of the Paymaster- General of the Army, and gives its attention to the pay- PAYMASTER-GENERAL AND COMMISSARY-GENERAL. 61 ments made to officers and men of the army for services. It receives from paymasters their estimates of funds re- quired, abstracts of payments accompanied by the vouch- ers, general accounts current, and the monthly statements of funds, disbursements, &c. These accounts receive ad- ministrative examination in this office, and are afterwards transmitted to the Second Auditor for adjustment. 16'?', This office prepares the estimates upon which the annual appropriations by Congress for pay of the. army are based. It keeps accounts or records of receipts, disburse- ments, and suspensions under each head of appropriation for pay of the army. It keeps also a record showing the deposits made with the paymasters by the enlisted men, according to the provisions of the act of May 15, 1872. These deposits are authorized to be made in sums not less than five dollars, and are accounted for by paymasters as other public funds, and passed to the credit of the ap- propriation for pay of the army. For any sum not less than fifty dollars, deposited for a period of six months or longer, the soldier on his final discharge is entitled to re- ceive interest at the rate of four per cent, per annum. IV. The Office of the Commissary- General. I, This office is under charge of the Commissary- General of the Army, and transacts all necessary business connected with the direction of that office over the supplies of subsistence stores, and over the means devised for the purchase and distribution of such stores, and the proper and most efficient mode of maintaining the array. 169. Accordingly, it receives all reports of the various commissary officers as to such purchase, transportation, and distribution ; all reports as to advertisements for proposals to furnish the same, and as to contracts entered into. It receives also from such officers all contracts made by them, which are placed on file, as required by law. 62 THE EXECUTIVE DEPARTMENTS. It also receives all accounts of such officers for disburse- ments and receipts of funds, together v/ith their vouchers and returns of provisions and commissary property. These accounts undergo a preliminary examination in this office, and are transmitted for adjustment to the Third Auditor of the Treasury. f^©. This office also receives all claims presented un- der the act of July 4, 1864, (Stats. 13, p. 381,) for the value of subsistence stores received or seized by officers of the army from loyal citizens in the war of the rebellion of 1861, not residents of States in rebellion ; also all claims under the joint resolution of Congress of July 25, 1866, and the act of March 2, 1867, (Stats, at Large, vol. 14, pp. 364, 422,) for commutation of rations to United States soldiers while prisoners of war during that rebellion ; also ordinary and miscellaneous claims for subsistence, &c., furnished the army. These several classes of claims re- ceive an administrative examination only in this office, whereupon they are transferred to the Third Auditor's office for adjustment. V. The Office of the Surgeon-General. 171. This office is under the direction of the Surgeon- Greneral of the Army. It has charge of matters of business connected with the expenditure of moneys, appropriated for the medical and hospital service of the army, for the relief of sick and discharged soldiers, for the pm-chase of appliances for disabled soldiers, for the support of the army Medical Museum, and for the publication of the med- ical and surgical history of the war. 17S. It receives and acts on requisitions of medical officers for medical supplies ; also on the returns of offi- cers of supplies received, issued, and remaining on hand ; and on estimates of such officers as to supplies required. SURGEON-GENERAL AND CHIEF OF ENGINEERS. 63 It receives and acts upon calls of the Commissioner of Pensions and the Adjutant-G-eneral for information from the records as to the cause of death of deceased soldiers. It keeps a register of surgical data of the army, derived from the reports and returns of the medical officers, a list of the TViounded, together with the details of the most im- portant cases, and compiles the surgical statistics of the vv^ar of the rebellion of 1861, as well as of the present Indian hostilities. VI. The Office of the Chief of Engineers. 173. This office is under the direction of the Chief of Engineers, a brigadier-general on the staff of the Gleneral of the Army. It has a supervision over the disbursement of moneys out of the various appropriations for public works, including fortifications, river and harbor works and improvements, surveys of military and wagon roads, and explorations, sea-coast and frontier defenses. It also re- ceives accounts of engineer disbursing officers and prop- erty returns, and gives them administi'ative action, prelim- inary to adjustment by the Third Auditor of the Treasury, 1T4L. These duties are distributed to three divisions of the office, viz.: to one division, those pertaining to fortifi- cations, battalion and engineer depots, lands, armaments, personnel, &c. ; to another, those relating to river and harbor improvements, &c. ; to another, those concerning property accounts, estimates, funds, suryeys of the lakes, explorations, maps, instruments, &c, VII. The Office op the Chief of Obdnance. X75* This office is under charge of the Chief of Ord- nance, who is a brigadier-general of the army and is on the staff of the General. 17&, The duties of his office, as a bureau of the War 64 THE EXECUTIVE DEPARTMENTS. Department, have, regard to the supply of ordnance and ordnance stores to the army. They embrace all matters of supervision over arsenals, — their examination, preserva- tion, and repairs ; over sites and buildings for magazines ; over the manufacture and preservation of arms, ordnance, ordnance stores and material, and their distribution to the army or to organized bodies authorized to receive the same ; also over the accounts of disbursing officers and the expenditure of moneys under appropriations made by Con- gress for this branch of the service ; also over the sales of ordnance stores ; also over miscellaneous receipts by ord- nance officers, and the covering of the moneys into the Treasury. » VIII. The Office OF^IiiiiTARY Justice. 1.77m This office is under charge of the Judge Advocate- General of the Army. It receives and makes a record of all court-martial proceedings, consisting of the two classes of general courts-martial and garrison and regimental courts-martial. It furnishes abstracts of proceedings of trials, upon official application of the "War and Treasury Departments ; also supplies copies of records of such trials to parties tried by a general court-martial, upon demand made by themselves or by others in their behalf, to which they are entitled in accordance with Article 114 of the Articles of War. It also furnishes special reports upon court-martial proceedings and on aiDialications for remission of sentence ; also upon miscellaneous questions of law sub- mitted by the War Department. The Judge Advocate- General, besides being an officer of the army on the staff of the General thereof, occupies a position analogous in its duties to that of solicitor of a department. In this regard he is the law adviser of the Secretary of War. The duties of tlie office, as a biu'eau of the War Department, are to a MILITARY JUSTICE AND INSPECTOR-GENERAL. 65 large extent made up of the consideration of questions of law arising in the administration of that department. As Judge Advocate-Greneral he reviews court-martial proceed- ings for the action of the Executive in approval or disap- proval of the findings and sentence, or in the exercise o£ his clemency to the offender. In these respects the head of this office is assisted by a corps of judge advocates; of the army, or by such of them as may be detailed to bureau duty. IX. The Office of the iNSPECTOR-GENERAii. IT'S. This office is in charge of an Inspector-General of the Army, and its duties, or the duties of the officer in charge, are confined to the supervision and direction of the affairs of the inspection service of the army. These embrace investigations by the officers of this branch of the service as to personnel and material of the army ; the inspection of military posts, barracks and quarters, build- ings, depots, and troops ; as to the discipline of the troops and their employment ; as to the pay of the army, and the deposits made of moneys by enlisted men. They embrace also the inspection of recruiting stations and recruiting, and, in fact, a careful and searching inquiry into the man- ner in which all military affairs in camp are conducted. Under a special act of Congress of April 20, 1874, these officers scrutinize frequently the accounts of disbursing of- ficers of the army, and make critical investigations as to the necessity and economy of the expenditures, as well as to the conformity of those officers to the laws appropriating the money. 5 66 THE EXECUTIVE DEPARTMENTS. CHAPTER y. THE DEPARTMENT OF THE TREASUKY. V79. This department had its origin in the act of Con- gress of September 2, 1789, and is the third of the execu- tive departments in the order of date. Numerous amend- ments and enactments have since added to its business and increased its proportions. Its present organization is de- rived from comparatively recent legislation, contained in an appropriation act of March 3, 1875. (Stats. 18, p. 396.) J 18®. The head of the department is the Secretary of the Treasury. There are also two Assistant Secretaries of the Treasury, whose relative rank and official duties are not prescribed by law, but are designated and assigned them by the head of the department. Following these is the Chief Clerk. The further general organization of the department is made up of numerous biu'eaus, each having its head, who, while under the general supervision of the Secretary of the Treasury, has, neverthe- less, certain well-defined duties and independent functions prescribed by statute. 181. The bureaus referred to are those of the First Comptroller of the Treasiu'y. Second Comptroller of the Treasury. Commissioner of Customs. First Auditor. Second Auditor. Third Auditor. Fourth Auditor. Fifth Auditor. Auditor of the Treasury for the Post Office Department. THE DEPARTMENT OF THE TREASURY. 67 Kegister of the Treasury. Treasurer of the United States. Comptroller of the Currency. Commissioner of Internal Kevenue. 18@. The office of the Secretary of the Treasury and the several bureaus mentioned have respectively their dis- tinct organization into divisions and subdivisions. The duties of each of these divisions are prescribed and regu- lated by the head of the department or bureau. They will be referred to hereinafter in detail under an appropriate heading. 18S. All claims and demands whatever, by the United States or against it, and all accounts whatever in which the United States is concerned, either as debtor or creditor, are by the statutes required to be settled and adjusted in this department. (R. S., § 236.) 184:. In all matters of accounts, receipts, expenditures, estimates, and appropriations, (excepting accounts of the Secretary of the Senate for compensation and travelling expenses of Senators,) the fiscal year of the Treasury com- / mences on the 1st of July in each year ; and all publica- tions of accounts of receipts and expenditures are required to be prepared for the period thus established. (R. S., § 237.) 185. Separate accounts are required to be kept in this department of all moneys received from internal duties or taxes in each of the States, Territories, and collection dis- tricts, and of the amount of each species of duty and tax that shall accrue, so as to exhibit, as far as may be, the amount collected from each source of revenue, with the moneys paid as compensation and for allowances to the of- ficers of revenue employed in each of the respective States, Territories, and collection districts. (R. S., § 239.) 186. Accounts for contingent expenses and for furni- 68 THE EXECUTIVE DEPARTMENTS. ture and repairs for the bureaus of the Treasury Depart- ment are required to be kept in detail by the superintend- ent of the Treasury building, and can be allowed only on his certificate that the prices paid are just and reasonable. (R. S., § 240.) 18 T. Persons appointed to the office of Secretary of the Treasury, First Comptroller, First Auditor, Treasurer, or Register, are prohibited by law, under severe penalties, from being directly or indirectly concerned or interested in trade or commerce, in any sea vessel, public lands or other public property, or public securities of a State or of the United States, and from taking to his own use any emolument or gain for negotiating or transacting any busi- ness in the Treasury Department other than is allowed by lavv^. Penalties are likewise imposed by the statute upon any clerk employed in the Treasury Department who car- ries on any trade or business in the funds or debts of the United States or of any State, or in any kind of public prop- erty, or who transacts any business in the department for emolument or gain. (R. S., § 243.) I. The Secketaby of the Treasury. 188. It is the duty generally of the Secretary of the Treasury to manage and control the fiscal aifairs of the country. It is specially prescribed by law that he shall from time to time digest and prepare plans for the im- provement and management of the revenue and for the support of the public credit ; that he shall superintend the collection of the revenue ; prescribe forms of keeping and rendering the public accounts, and of making returns; grant, under the limitations established by law, all warrants for moneys to be drawn from the Treasury in pursuance of appropriations made by Congress ; make report and give information to either branch of the j!^ational Legislature, THE SECKETARY OF THE TREASURY. 69 in person or in Avriting, as may be required, respecting matters referred to him by either body or appertaining to Iiis office. (E. S., § 248.) 189. The duties and functions of this officer may, for greater convenience, be arranged under the following heads, viz.: 1. The Collection of the Revenue. 2. The Safe -keeping and Disbursement of the Public Money. 3. The Support and Management of the Public Credit, 4. The Interests of Commerce and Navigation. 5. The Management of the Public Accounts. 6. The Public Property and Miscellaneous. The organization of the office — to be referred to some- what in detail hereafter — has special reference to this or a similar classification of the powers, functions, and duties of the head of the department. These, as may be imagined from a contemplation of the vast interests and resources of the nation, are exceedingly numerous. They embrace pro- visions scattered through the statutes, some originating v/ith the inception of thegGrovernment, but most of them having been brought to life to meet some great want of the time, and to keep pace with the remarkable expansion of om* population, territory, resources, and commercial inter- ests. To specify particularly, under the headings before men- tioned, we commence with — 1. The Collection of the Revenue. 190. The Secretary of the Treasury directs the superin- tendence of the collection of the duties on imports and tonnage. He is required also to issue from time to time instructions and regulations for the enforcement of the revenue laws, and in that behalf to prescribe proper forms 70 THE EXECUTIVE DEPARTMENTS. for entries, oaths, bonds, and other papers. (R. S., §§ 249, 251.) 191. He may discontinue all ports of delivery the reve- nue received at each of which does not amount to ten thou- sand dollars a year. (R. S., § 253.) 19@. He may employ not more than three persons to assist the proper officers of the G-overnment in discovering and collecting moneys withheld from the United States, upon such terms and conditions as he shall deem best for the interests of the United States, the compensation therefor to be paid such persons only out of the money or property secm-ed ; and such persons so employed to first set forth fully, in a written statement under oath, the character of the claim out of which they propose to recover or assist in recovering moneys for the United States, the laAvs by the violation of which the same have been withheld, and the name of the person, firm, or corporation withholding such moneys. (R. S., § 256.) 193. He is required to report annually to Congress the rules and regulations established by him to secure a just and impartial appraisal of all ^ods, wares, and merchan- dise imported into the United States, the actual value thereof, and the number of square yards, parcels, or other quantities thereof, together with his reasons for making such rules. (R. S., §§ 257, 2949.) 194:. He is required to furnish the Congi-essional Printer, on or before Jthe first day of November in each year, the manuscript, prepared for printing, of a condensed statement of the aggregate amount of exports and imports from foreign countries during the preceding fiscal year. (R. S., § 265.) 195. He is required to prescribe the duties of the Deputy Commissioner of Internal Revenue. (R. S., § 323.) 19®. He may instruct United States attorneys not to appear in defense of collectors or other officers of the rev- THE COLLECTION OF THE EEVENUE. 71 enue, in suits against them for acts done by them, or for moneys exacted by or paid such officers, and by them deposited in the Treasury. (R. S., § 771.) 197. He is specially authorized to make regulations for the free entry of the following : Goods which have been wrecked for two years within the limits of the United States, abandoned by the owner, and landed by the person who shall raise the vessel. The produce of the forests of the State of Maine upon the St. John and the St. Croix Rivers and tributaries, owned by American citizens, sawed or hewed in the Province of New Brunswick by American citizens, and being unmanu- factured in whole or in part. (R. S., §§ 2508, 2509.) Machinery brought into the country for repair, to be hence thereafter exported. (R. S., § 2511.) Paintings, statuary, and photographic pictures imported for exhibition by any association duly authorized for the promotion and encouragement of science, art, and industry, and not intended for sale. (R. S., § 2512.) Lumber, timber, Manila hemp, iron and steel rods, bars, spikes, nails, bolts, and copper and composition metal nec- essary for, and which may be shown to have been used in, the equipment and construction of vessels engaged in the foreign trade, including the trade between the Atlantic and Pacific ports, &c. (R. S., § 2513.) All articles of foreign production needed for the repair of American vessels engaged exclusively m the foreign trade. (R. S., § 2514.) 198t He shall give collectors of districts for which no examiner of drugs, medicines, and chemicals is provided, such instructions as he may deem necessary to prevent the importation of adulterated and spurious drugs and medi- cines. (R. S., § 2612.) 199. He is authorized to clothe a deputy collector at 72 THE EXECUTIVE DEPARTMENTS. a port other than the principal port of entry with all the powers of the principal appertaining to official acts, and to require such deputy to give bond, &c. (K,. S., § 2633.) 300. He may appoint special agents, not exceeding twenty in number, to examine custom-houses and to prevent and detect frauds on the customs revenue, and issue regu- lations for the government of such officers. (R. S., §§ 2649, 2650, 2651.) SOI. In case of difficulty arising in the true construc- tion or meaning of any part of the revenue laws, the decis- ion of the Secretary of the Treasury is by law conclusive and binding upon all officers of customs, whose duty it is to carry into effect all instructions of the Secretary of the Treasury relative to the execution of those laws. (R. S., § 2652.) 30:3. He is authorized in his discretion to abolish or suspend the office of naval officer, or any other subordinate office, in any collection district, except in Boston, New York, Philadelphia, Baltimore, Charleston, Savannah, Port- land in Maine, and San Francisco, and to assign the duties of the abolished office to a deputy collector or inspector of customs. (R. S., § 2653.) 303. When in the opinion of the Secretary of the Treasury the fees and emoluments of any collector or principal officer of customs are insufficient to afford a rea- sonable compensation for the services of such officer, after payment from- the same of reasonable incidental expenses of the office, the Secretary may direct that so much of those expenses as shall seem to him just shall be paid oulf of the appropriation for defraying the expenses of .collecting the revenue. (R. S., § 2692.) 304. He may increase the compensation of inspectors of customs in such ports as he may deem it advisable so to do, and may designate, by adding to the present compen- THE COLLECTION OP THE REVENUE. 73 sation of such officers, a sum not exceeding one dollar per day. (R. S., § 2737.) ^®^. iVhenever it has become impracticable for a per- son desiring to make entry of merchandise to produce at the time the required invoice, the Secretary of the Treas- ury may authorize the entry of such merchandise upon such terms and in accordance with such regulations as he may prescribe. And he is invested with the like power of re- mission in cases of forfeiture arising from neglect of the provisions as to invoices, as in other cases of forfeiture under the revenue laws. (R. S., § 2858.) SO®. He is required to select and furnish to the col- lectors of such ports of entry as may be necessary the standard by which the color and grades of sugars are to be regulated, at such times and in such manner as he may deem expedient. (R. S., § 2914.) S®y. Also, by regulation, to prescribe that samples of sugar shall be taken by the proper officers in such manner as to ascertain the true quality of the same. (R. S., § 2915.) S®8. He may, under the direction of the President, adopt such hydrometer as he may deem best calculated for the purpose of ascertaining the proof of liquors. (R. S., § 2918.) S®9. He may authorize the collector of any district, in the case of an incomplete entry of merchandise, to take bond that the owner, importer, or consignee will within a reasonable time produce such proof as may be practicable, which will enable the collector to ascertain the class or de- scription of manufacture or rate of duty to which such merchandise is liable. (R. S., § 2925.) ^1®. He may entertain, under certain specified condi- tions, appeals made to him by importers from the decisions of collectors assessing duties, and as to all fees, charges. 74 THE EXECUTIVE DEPARTMENTS. and exactions on the tonnage of a vessel or on imported merchandise. (R. S., §§ 2931, 2932.) 211. He may direct the appraisers for anyjcollection district to attend in any other collection district for the purpose of appraising merchandise imported therein. (E. S., § 2947.) And he is required from time to time to establish such rules and regulations to secure a just, faithful, and impar- tial appraisal of all merchandise imported into the United States, and just and proper entries of the actual market value or wholesale price thereof, and of the square yards, parcels, or other quantities, as the case may require, and of the actual market value or wholesale price of each of them. Such rules as he may thus prescribe, he is required to report to Congress at its next session after making the same, together with the reasons therefor. (R. S., § 2949.) S12. He may lease such warehouses as he shall deem neqessary for the storage of unclaimed or other goods. He may also constitute as bonded warehouses, cellars or vaults of stores for the storage of wines and distilled spirits, and yards for the storage of coal, mahogany, and other wood and lumber, under the same rules and regulations as are required in the storage of other merchandise. (R. S., § 2958.) He may also bond parts of such buildings, like- wise, for the storage of grain. (R. S., § 2959.) He may also bond private warehouses for the storage of imported goods, under certain conditions. (R. S., §§ 2960, 2961.) 213. In case of the sale of merchandise remaining in bonded warehouses over three years, the Secretary of the Treasury may pay over to the owner, importer, or con- signee the proceeds, after the deduction of duties, charges, and expenses. (R. S., § 2972.) 214. He may extend to the vessels of war of any for- eign nation the privilege of purchase free of duty from THE COLLECTION OP THE REVENUE. 75 public warehouse, provided such nation reciprocates such privilege to vessels of war of the United States in its ports. (R. S., § 2982.) 21.5, He is authorized to abate or refund duties upon merchandise injured or destroyed, in whole or in part, by accidental fire or other casualty, while the same remained in the custody of the officers of customs in any public or private bonded warehouse, in the appraiser's stores under- going appraisal, or while in transportation under bond, or in the custody of the customs officers and not in bond, or while within the limits of a i^ort of entry and before being landed, and to cancel any warehouse bond or bonds for the same, and to enter satisfaction thereon in whole or in part, as the case may be. (R. S., § 2984.) Sl@. He may designate common carriers for the trans- portation of merchandise entered at one port and designed for another, and exact from them- bond with sufficient surety. (R. S., § 2993.) SIT. He may also authorize the establishment of bond- ed warehouses exclusively appropriated to the reception of merchandise for transportation, where its immediate trans- fer to the transporting car, vessel, or vehicle is impractica- ble. (R. S., § 2996.) He may prescribe the routes of transit for merchandise withdrawn under bond, without payment "of duties, from a bonded warehouse in one collection district to be trans- ported to a bonded warehouse in another collection dis- trict ; also the form of bond to be given on entry, and the time for the delivery of the merchandise. (R. S., §§ 3000, 3001.) S18. He may also prescribe the routes of transit of goods duly entered and bonded and withdrawn from warehouse for immediate transportation, without payment of duties, to Chihuahua in Mexico. Also of goods entered and bonded 76 THE EXECUTIVE DEPARTMENTS. at Brownsville, in the district of Brazos de Santiago, or im- ported and bonded at any other port of the United States, and transported thence in bond and duly rewarehoused at Brownsville, and withdrawn for immediate exportation, without payment of duties, to ports and places in Mexico. (R. S., § 3002.) SI®. Whenever it shall be shown to the satisfaction of the Secretary of the Treasury that in any case of unascer- tained duties, or duties or other moneys paid under protest and appeal, more money has been paid to the collector than the law requires, or in any case that more moneys have been so paid, and the party has failed to comply with the requirements of law relating to appeals to the Secretary of the Treasury, owing to circumstances beyond his control, that officer may draw his warrant upon the Treasurer direct- ing a refund of the overpayment. (R. S., §§ 3012|, 3013.) SS®. Whenever an exporter entering any merchan- dise for the benefit of drawback shall not have completed such entry according to law, but shall offer to do so after the expiration of the period, the Secretary of the Treasury may, upon application setting forth the cause of the omis- sion under oath, accompanied by a statement from the col- lector of all the circumstances attending the transaction, and being satisfied that the omission was without intent to evade the law or defraud the revenue, direct the entry to be completed and the proper certificates or debentures to be issued. (R. S., § 3037.) SSI. The Secretary of the Treasury may determine whether a debenture shall be granted or not, where the amount exceeds one hundred dollars, notwithstanding the same may have been refused by the collector on the ground of error or fraud in the transaction. (R. S., § 3042.) SSS. When the proofs requisite for the cancellation of an export bond are not and cannot be produced because THE COLLECTION OP THE REVENUE. 77 of loss by sea, or capture or other unavoidable accident, the Secretary of the Treasury may receive such other proofs, allowing a reasonable extension of time for their produc- tion ; or, if he is satisfied with the proofs already adduced, he may direct the bond of the exporter to be cancelled. (R. S., § 3047.) S2S. In case of a sale by a collector or other officer of goods seized for violation of the customs revenue laws, the value whereof does not exceed five hundred dollars, the Secretary of the Treasury may remit the forfeiture and restore the proceeds to the owner, if application is made within three months, and the proof offered is suffi- cient to satisfy that officer that the forfeiture was incurred without willful negligence or intent to defraud the revenue on the part of the owner. (R. S., § 3078.) SSJ:. The Secretary of the Treasury may allow United States attorneys reasonable compensation for services and expenses in the prosecution of fines and personal penalties reported to them by collectors as having been incurred through violations of the revenue laws, (R. S., § 3085.) SS5. He is authorized to remit a forfeiture incurred by a vessel licensed for the foreign and coasting trade on the northern, northeastern, and northwestern frontiers, failing to make entry and to pay duties on the equijitnents purchased or on the expenses of repairs made in a foreign country ; provided the owner or master shall furnish good and sufficient evidence that such vessel, while in the regular course of her voyage, was compelled by stress of weather or other casualty to put into such foreign port, and to pur- chase the said equipments and make the said repairs in order to enable her to reach in safety her place of destina- tion. (R. S., § 3115.) 22G, He may, with the approbation of the President, provided the latter shall be satisfied that similar privileges 78 THE EXECUTIVE DEPARTMENTS. are extended to vessels of the United States in the colonies hereafter mentioned, and under regulations to protect the revenue from fraud, permit vessels laden with the products of Canada, New Brunswick, Nova Scotia, Newfoundland, and Prince Edward Island to load or unload at any port of the United States which he may designate. (R. S., § 3129.) SST. He may make additional allowances, as compen- sation, to internal-revenue collectors, beyond the compen- sation provided by law, in cases where, by reason of the territorial extent of the district or the amount of the taxes collected, or other cu-cumstances, it may seem just to make such allowances ; provided the net compensation of a col- lector shall not exceed four thousand five hundred dollars per year. (E,. S., § 3145.) He may also extend such al- lowances, within prescribed limits, to a deputy collector of internal revenue who has performed or may perform the duties of a collector, in case of a vacancy in the office of collector. (R. S., § 3150.) SS8. He may designate, in any port of the United States wherein there is more than one collector of internal rev- enue, one of them to have charge of all matters relating to the exportation of articles subject to tax under the internal- revenue laws. (R. S., § 3161.) S^9. He may award to any person making complaint, and who shall prosecute to judgment or conviction any case of fine, penalty, or forfeiture incurred for a violation of internal-revenue laws, the compensation or allowance which may be forfeited by a collector of internal reve- nue who fails in his duty to report such case to the prop- er district attorney within the prescribed time. (R. S., § 3164.) SS©. Upon application of a party entitled to receive the same, he may restore the surplus of proceeds of prop- erty sold under distraint for internal-revenue taxes, which THE COLLECTION OF THE REVENUE. 79 surplus may have been previously paid into the Treasury, (R. S, § 3195.) SStl. The Secretary of the Treasury, upon receiving satisfactory proof of the actual destruction, by accidental fire or other casualty, and without fraud, collusion, or neg- ligence of the owner, of any distilled spirits, while the same remained in the custody of an internal-revenue officer in any distillery warehouse or bonded warehouse of the United States, and before the tax thereon has been paid, is author- ized to abate the amount of internal taxes accruing thereon, and to cancel any warehouse bond, or enter satisfaction thereon in whole or in part, as the case may be. He is also authorized to refund such taxes as may have been collected since the destruction of such spirits. (R. S., § 3221.) SSS. He may advise the Commissioner of Internal Revenue on the subject of the compromise of any civil or criminal case arising under the internal-revenue laws where suit is not commenced, and consent to such a compromise ; and in case where suit has been commenced, he may so advise that officer and consent to a compromise, on the recommendation of the Attorney-Greneral. He may also, in connection with the Attorney-Greneral, consent in writing to the discontinuance or nolle prosequi of any prosecution under section 3257 of the Revised Statutes, viz., against distillers and their property, for fraud or attempted fraud on the revenue. (R. S., §§ 3229, 3230.) 333. He may grant permits, under certain prescribed conditions, to any incorporated or chartered scientific in- stitution or college of learning to withdraw alcohol in spec- ified quantities from bond, without payment of the internal- revenue tax on the same or on the spirits from which the alcohol has been distilled, for the sole purpose of preserv- ing specimens of anatomy, physiology, or natural history 80 THE EXECUTIVE DEPARTMENTS. belonging to such institution, or for use in its chemical laboratory. (R. S., § 3297.) SSJr. A person who fraudulently claims or seeks to ob- tain allowance of drawback shall forfeit triple the amount wrongfully sought to be obtained, or the sum of five hun- dred dollars, at the election of the Secretary of the Treas- ury. (R. S., § 3443.) SS5. The Secretary of the Treasury may, in connection with the Commissioner of Internal Revenue, and under cer- tain restrictions specified, alter, renew, or change the form, style, and device of any stamp, mark, or label used under any provision of the law relating to distilled spirits, tobac- co, snuff, and cigars, when in his judgment and that of the Commissioner it may be necessary for the collection of revenue tax or the prevention or detection of frauds on the revenue. (R. S., § 3446.) S3@, He may restore to the owner the proceeds of goods sold by the collector of internal revenue as subject to forfeiture under the revenue laws, and not exceeding in value the sum of five hundred dollars, when application is made within one year from the day of sale, and he is sat- isfied from the proof, furnished in such manner as he shall prescribe, that the applicant at the time of seizure and sale and during the intervening time was absent from the United States, or in such circumstances as prevented him from knowing of the seizm-e, and that he did not know of the same, and also that the forfeiture was incurred without willful negligence or any intention of fraud on the part of the owner of the property. If no application shall be made for such restoration of the proceeds within one year as pre- scribed, the Secretary of the Treasury shall cause such pro- ceeds to be distributed according to law. (R. S., § 3461.) 33*^. He may authorize the Commissioner of Internal Revenue to pay such sums, not exceeding the amount ap- THE COLLECTION OP THE REVENUE, 81 propriated therefor, as he may deem necessary for detect- ing and bringing to trial and punishment persons guilty of violating the internal-revenue laws or conniving at the same, in cases where such expense is not otherwise provided for by law. (R. S., § 3463.) SS8. He may inquire into the circumstances of a debtor imprisoned upon execution issued from any court of the United States for a debt due to the United States which the debtor is unable to pay, and upon satisfactory proof that the debtor is unable to pay the said debt, and has not con- cealed his property or made any conveyance of his estate in trust for himself or with intent to defraud the United States, he is authorized to receive from such debtor any deed, as- signment, or conveyance of property, or any collateral se- curity, and thereupon, on compliance with such terms as he may judge reasonable, to issue his order to the keeper of the prison directing him to discharge the debtor from imr prisonment. (R. S., § 3471.) ^^3. The Secretary of the Treasury is required to re- tain any moneys due on any account from the United States to any State, or so much thereof as may be necessary, and apply the same to the payment of principal and interest in default on stocks or bonds issued or guaranteed by such State and held by the United States in trust. (R. S., § 3481.) SJiO. He may, after a week's notice to the public, sell and convey any real estate no longer used for light-house purposes. (R. S., § 4675.) 341. He is directed to withhold all payments to any railroad company and its assigns, on account of freights or transportation over its road of any kind, to the amount of payments made by the United States for interest upon bonds of the United States issued to any such company, and which shall not have been reimbursed, together with 6 82 THE EXECUTIVE DEPARTMENTS. the five per centum of net earnings due and unapplied, as provided by law. (R. S., § 5260.) S4S. He is authorized to remit, in whole or in part, on such conditions and under such regulations, not inconsist, ent with law, as he may prescribe, the additional duty secured by a bond given for the transportation of mer- chandise from a port in one collection district to a port in another collection district; provided that it shall be proved to liis satisfaction that the failure to transport and deliver the merchandise according to the conditions of the bond occurred without willful negligence or fraudulent in- tent on the part of the obligors. (R. S., § 3001.) S4rS. Whenever any person who shall have incmred any .fine, penalty, forfeitm-e, or disability, or may be interested ;in any vessel or merchandise the appraised value of which ■is not less than one thousand dollars, seized or subject to seizure, forfeiture, or disability by authority of any provis- ions of law for imposing or collecting any duties or taxes, or relating to registering, recording, enrolling, or licensing vessels, or providing for the suppression of insurrections or unlawful combinations against the United States, shall prefer his petition to the judge of the district in which such fine, penalty, forfeiture, or disability has accrued, or in which the property is situated, truly and particularly setting forth the circumstances of his case, and praying for relief, it is provided that the judge shall inquire, in a summary manner, into the circumstances of the case ; first causing reasonable notice to be given to the person claiming such fine, penalty, or forfeiture, and to the attorney of the United States for such district, that each may have an opportu- nity of showing cause against the mitigation or remission thereof; and shall cause the facts appearing upon such inquiry, together with the evidence, to be stated and an- Bexed to the petition, and to be transmitted to the Secre- THE COLLECTION OP THE HEVENUE. 83 tary of the Treasury. The Secretary thereupon has power to mitigate or remit such fine, &c., or remove such disa- bility, or any part thereof, if in his opinion the same was incurred without willful negligence, or any intention of fraud in the person incurring the same ; and to direct the prosecution, if any has been instituted for the recovery thereof, to cease and be discontinued, upon such terms or conditions as he may deem reasonable and just. (R. S., § 5292 ; act June 22, 1874, §§ 17, 18.) S44:. He is authorized to prescribe such rules and modes of proceeding to ascertain the facts upon which an appli- cation for remission of a fine, penalty, or forfeiture is founded, as he deems proper, and upon ascertaining them to remit the fine, penalty, or forfeiture, if in his opinion it was incurred without willful negligence or fraud, in either of the following cases : First. If the fine, penalty, or forfeiture was imposed un- der authority of any revenue law, and the amount does not exceed one thousand dollars. Second. Where the case occurred within; either of the collection districts in the States of California and Oregon. Third. If the fine, penalty, or forfeiture was imposed under authority of any provision of law relating to the im- portation of merchandise from foreign contiguous territory, or relating to manifests for vessels enrolled or licensed to carry on the coasting trade on the northern, northeastern, and northwestern frontiers. Fourth. If the same was imposed by authority of any pro- visions of law for levying or collecting any duties or taxes, or relating to registering, recording, enrolling, or licensing vessels, and the case arose within the collection district of Alaska," or was imposed by viitue of any provisions of law relating to fur-seals upon the islands of St. Paul and St. George. (R. S., § 5293.) 84 THE EXECUTIVE DEPARTMENTS. SJ:I». The Secretary of the Treasuiy may, upon appli- cation, remit or mitigate any fine or penalty provided for in the laws relating to steam vessels, or discontinue any prosecution to recover penalties denounced in such laws, excepting the penalty of imprisonment or of removal from office, upon such terms as in his discretion shall seem proper. And all rights granted to informers by such laws are held subject to the power of remission, except in cases where the claims of any informer shall have been deter- mined by a competent court prior to the application. He has authority to ascertain the facts upon all such applica- tions in such manner and under such regulations as he may deem proper. (R. S., § 5294.) ©4:®. It is made his duty to afi'ord suitable compensation out of moneys specifically appropriated, in certain cases, under the customs revenue laws, to ofiicers of customs and other persons who shall detect and seize goods in the act of being smuggled, or which have been smuggled, such compensation not to exceed one-half the net proceeds re- sulting from Siich seizure. (Act June .22, 1874, Stats. 18, p. 186.) @J:7. It is made his duty, in granting permits for the establishment of a general-order warehouse, to require such warehouse to be located contiguous or as near as may be to the landing places of steamers and vessels from foreign ports. (Act June 22, 1874, Stats. 18, p. 191.) S48. He is directed to require payment by the railroad companies of all sums of money due or to become due the United States for the five per centum of the net earnings provided for by the act entitled ''An act to aid in the con- struction of a railroad and telegraph line from the Missouri River to the Pacific Ocean, and to secure to the Grovern- ment the use of the same for postal, military, and other purposes," approved June 1, 1862, or by any other act, in THE COLLECTION OF THE REVENUE. 85 relation to the companies named, or any other of such companies. In case of neglect of either of the said com- panies to pay the same within sixty days after demand therefor made upon the treasurer of such company, he must certify that fact to the Attorney-G-eneral, who is re- quired thereupon to institute the necessary suits for col- lection in the proper Circuit Court of the United States. (Act June 22, 1874, ch. 414.) $14®. "When the Secretary of the Treasury shall be of opinion that any duties have been assessed' and collected" in accordance with any decision of his department pre- viously made, under an erroneous view of the facts in the case, he may authorize a reexamination and reliquidation in such case, and make refund in accordance with existing laws, as the facts so ascertained shall in his opinion justify ; provided protest and appeal shall have been made as re- quu-ed by law. (Act March 3, 1875, ch. 136.) ^^®. No ruling or decision once made by the Secretary of the Treasury, giving construction to any law imposing duties, may be reversed or modified adversely to the United States by the same or a succeeding Secretary, except on concurrence in an opinion of the Attorney-Greneral recom- mending the same, or in accordance with a judicial decision of a Circuit or District Court of the United States conflict- ing v/ith such ruling or decision, and from which the Attor- ney-Greneral shall certify that no appeal or writ of error will be taken by the United States ; provided that the Secretary o*f the Treasury may decline to acquiesce in the judgment, decision, or ruling of an inferior court upon any question aifecting the interests of the United States, when in his opinion such interests require a final adjudication in a court of last resort. He is requu-ed, in his annual report to Con- gi'ess, to give a detailed statement of the various sums of money refunded under any act relating to the revenue ; 86 THE EXECUTIVE DEPARTMENTS. also to submit therewith copies of the rulings under which repayments were made. (Act March 3, 1875, §§ 1, 2, 4.) 251, When any final judgment recovered against the United States, or other claim duly allowed by legal author- ity, is presented to the Secretary of the Treasury for pay- ment, and the plaintiff or claimant therein is indebted to the United States, whether as principal or surety, it is re- quired of the Secretary to withhold payment of an amount of such judgment or claim equal to the debt thus due to the United States. If such plaintiff or claimant assents to the set-off or discharges his judgment, or an amount equal to said debt or claim, the Secretary is directed to execute a discharge of the debt due from the plaintiff to the United States. But if such plaintiff or claimant denies his indebt- edness to the United States, or refuses to consent to the set-off, then the Secretary must withhold payment of so much of the judgment or claim as will cover the indebt- edness of the plaintiff or claimant to the United States, together with a sum sufficient to cover all legal charges and costs of prosecuting the debt of the United States to judgment. It then becomes the duty of the Secretary, if the claim of the United States is not ah-eady in suit, to prosecute the same to judgment with reasonable dispatch. And if in such action judgment shall be rendered against the United States, or the amount recovered for debt and costs shall be less than the amount so withheld, as before mentioned, the balance must then be paid over to such claimant by the Secretary, with six per cent, interest there- on from the tjme it has been withheld. (Act of March 3, 1875, ch. 149.) 2. The Safe-keeping and Disbursement of the Public Money. 252, The Secretary of the Treasury is required to direct the penal amount of the official bonds of all disbm'sing officers of his department. (R. S., § 176.) THE PUBLIC MONEYS. 87 25S. He may delegate, under Ms hand and official seal, to one of the Assistant Secretaries of the Treasury, authority to sign in his stead all warrants for the p^ment of money into the public Treasury, and all warrants for the disburse- ment therefrom of money certified by the proper account- ing officers of the Treasury to be due upon accounts duly audited and settled by them. (E. S., § 246.) S54:. He is authorized to receive deposits of gold coin and bullion with the Treasurer or any Assistant Treasurer of the United States, in sums not less than twenty dollars, and to issue certificates therefor, in denominations of not less than twenty dollars each, corresponding with the de- nominations of the United States notes. And he may issue certificates representing coin in the Treasury in payment of interest on the public debt, which certificates, together with those issued for coin and bullion deposited, shall not at any time exceed twenty per centum beyond the amount of coin and bullion in the Treasury. These certificates are to be received at par in payment of duties on imports. (R. S., § 254.) S5^. He is required to make, among other reports to Congress, one on the finances, containing estimates of the public revenue and expenditures for the current fiscal year ; also plans for improving and increasing the revenue from time to time ; also a statement of all contracts for supplies or services which have been made by him or under his di- rection during the year preceding ; also a statement of the expenditure of moneys appropriated for tl^e discharge of miscellaneous claims. (R. S., § 257.) He is also required to lay before Congress at each regu- lar session a statement of the amount of money expended at each custom-house during the preceding fiscal year, the number of persons employed, and the occupation and salary of each person at each custom-house during the same period. (R. S., § 258.) 88 THE EXECUTIVE DEPARTMENTS. , Si25®. He is required, at the expiration of thirty days from the end of each quarter, to publish in a newspaper at the seat of government a statement of the whole receipts of such quarter, specifying the amount received from cus- toms, from public lands, and from miscellaneous sources ; and also of the whole amount of payments made during the quarter, specifying the general head of appropriations, whether for the civil list, the army, the navy, Indian affairs, fortifications, or pensions. (R. S., § 266.) SS'^. The Secretary of the Treasury is directed to pub- lish in some newspaper at the seat of government, on the first day of each month, the last preceding weekly state- • ment of the Treasurer of the United States, showing the amount to his credit in the different banks, in the mint, or other depositories, the amount for which drafts have been given, and those remaining unpaid, and the balance re- maining subject to his draft; also to specially note any changes that have been made in the depositories of the 1:ceasury during the preceding month, and report to Con- gress, at the commencement of its next session, the reasons for such changes. (R. S., § 267.) S^8. He may designate any officer of the United States who has given bonds for the faithful performance of his duties to be disbursing agent for the payment of moneys appropriated for the construction of public buildings in the district of such officer. (R. S., § 255.) S5S. He may designate collectors of internal revenue to act as disbursing agents, in respect of the expenses of collecting the taxes and of other expenditm*es for the in- ternal revenue service, within their respective districts, on giving good and sufficient bond, &c. (R. S., § 3444.) ^15®, He may designate one or more depositories in each State for the deposit and safe-keeping of money collected by virtue of the internal-revenue laws. (R. S., § 3211.) THE PUBLIC MONEYS. 89 ^®ic He may issue his warrant for the payment of an allowance of drawback equal to the amount of the tax paid on fermented liquors, and on all articles mentioned in schedule A of section 3437 of the Revised Statutes, except lucifer or friction matches, cigar lights and wax tapers, when exported ; provided that no allowance of drawback shall be made for any amount claimed or due less than ten dollars, nor on any article exported prior to March 31, 1868. (R. S., § 3441.) SGS. He directs the penal amount of the official bonds of all Assistant Treasurers, and officers of any mint or assay office authorized by law to act as Assistant Treasurers, and requhes such officers from time to time, as may be neces- sary in his discretion, to renew, strengthen, and increase then- official bonds. (R. S., § 3600.) ^@S. He may employ special agents to be charged with the disbursement of public moneys, who shall give bond in such form and with such security as he may approve. (R. S., § 3614.) S@4:. It is his duty, as often as once in each week, and as much oftener as he may deem proper, to direct collectors and receivers of public moneys of every description within the District of Columbia, the cities of New York, Boston, Pliiladelphia, New Orleans, San Francisco, Baltimore, St. Louis, and Charleston, to pay into the Treasury all public moneys collected by them or in their hands. (R. S., § 3615.) The like authority in the Secretary as to all other officers and persons having public moneys in then* hands, is implied by section 5492 of the Revised Statutes. SS^, In places where there is no Treasurer or Assistant Treasurer, the Secretary of the Treasury, when he deems it essential, may specially authorize in writing the deposit of public moneys intrusted to a disbursing officer for disburse- 90 THE EXECUTIVE DEPARTMENTS. ment in any other public depository, or authorize the same to be kept in any other manner and under such regulations as he may deem most safe and effectual to facilitate the payments to public creditors. (R. S., § 3620.) 2&G, The Secretary may, excepting as to moneys be- longing to the postal service, transfer the money in the hands of any depositary of public moneys to the Treasury of the United States, to the credit of the Treasurer ; and he may transfer such moneys in the hands of one dej^ositary to any other depositary, as the safety of the same and public convenience may seem to him to requhe. (R. S., § 3640.) 2^7* He is authorized to cause examinations to be made of the books, accounts, and money on hand of the several depositaries, and for that purpose to appoint special agents as may be required, and to fix their compensation, not ex- ceeding six dollars per day and travelling expenses. (R. S., § 3649.) SG8. He may direct, as often as he shall deem proper, each naval officer and surveyor of a port, as a check upon the assistant treasurer or the collector of customs of their respective districts ; each register of a land office, as a check upon the receiver of his land office ; and the di- rector and superintendent of each mint and branch mint, as a check upon the treasurers respectively of the mints or the persons acting as 8uch, to make examinations of the books, accounts, returns, and money on hand of the assist- ant treasiu-ers, collectors, receivers of land offices, treasur- ers of the mints and branch mints, and persons acting as such. (R. S., § 3650.) @@0. It is the duty of the Secretary of the Treasury to immediately suspend from duty any disbursing officer who shall exchange his funds other than for gold, silver. United States or national-bank notes, or who, when the means of his disbursements are furnished him in gold, silver. United THE PUBLIC MONEYS. 91 States or national-bank notes or drafts, shall not make pay- ments in the funds so furnished or in funds received for the said drafts. Upon such suspension he is directed to report the same to the President, and all the facts and cir- cumstances, to the end that such officer may be promptly removed from office or restored to duty. (R. S., § 3651.) ^7®. He may authorize the allowance to the officers whose duty it is to receive, keep, or disburse public moneys, of, any necessary additional expenses for clerks, fire-proof chests or vaults, or other objects of expenditure in the safe-keeping, transferring, or disbursing of public moneys. (R. S., §3653.) ^71., He may authorize a compensation to be paid col- lectors of customs, not exceeding one-quarter of one per centum of the amount disbursed by them, from the appro- priations for the construction of custom-houses, court- houses, post offices, and marine hospitals ; and where there is no collector at the place of location of any of these structures he may appoint a disbursing agent for the pay- ment of the moneys so appropriated, with such compensa- tion as he may deem equitable. (R. S., §§ 3657, 3658.) '^72, He, together with other heads of departments, in communicating estimates of expenditures and appropria- tions to Congress or to any of the committees thereof, must specify as nearly as may be convenient the sources from which such estimates are derived, and the calculations upon which they are founded, discriminating between such esti- mates as are conjectural and such as are framed upon actual information and applications from disbursing officers. Ref- erence is required to be made to any law or treaty by which the proposed expenditures are respectively authorized, spec- ifying the date, the volume or page of the statutes, or sec- tion of the act in which the authority is to be found. (R. S., § 3660.) He is required also to include in his annual 92 THE EXECUTIVE DEPARTMENTS. estimates such sum or sums as he may deem necessary for printing and binding, to be executed under the direction of the Congressional Printer. (R.. S., § 3661.) If the estimates ask an appropriation for any new specific expenditure, such as the erection of a public building or the construction of a public work requiring a plan before the building or Avork can be properly completed, such estimates must be accom- panied by full plans and detailed estimates of the cost of the whole work. All subsequent estimates for any such work must state the original estimated cost, the aggregate amount therefor appropriated, and the amount actually expended thereon, as well as the amount asked for the cur- rent year. And if the amount asked is in excess of the orig- inal estimate, the full reasons for the excess, and the extent of the anticipated excess, must be also stated. (R. S., § 3663.) SfS. And when the usual items of such annual esti- mates for his department vary materially in amount from the appropriation ordinarily asked for the object named, and especially from the appropriation granted for the same objects for the preceding year, and whenever new items not theretofore usual are introduced into such estimates for any year, the law requires that the same shall be accompanied by minute and full explanations of all such variations and new items, showing the reasons and grounds upon which the amounts are required. (R. S., § 3664.) It is required that these estimates shall designate also the amount of the out- standing appropriation, if there be any, which Avill probably be required for each particular item of expenditure, (R. S., § 3665,) and the amounts respectively 'of appropriations made for all objects on account of the public service of the year by former acts. (R. S., § 3670.) STJ:. In the book of estimates to be prepared annually under the direction of the Secretary of the Treasury, that THE PUBLIC MONEYS. 93 officer is required to include all estimates of the several departments which by law are required to be submitted to Congress through him. (K. S., § 3669.) 275, All moneys appropriated to the several depart- ments, excepting those for the payment of the postal service which are subject to the warrant of the Postmaster-Greneral, can be drawn from the Treasm-y only by warrants of the Secretary of the Treasury, upon the requisitions made by the heads of those departments respectively, countei'signed by the proper Comptroller and registered by the proper Auditor. (R. S., §§ 269, 273, 3673.) Sf©. All warrants drawn by the Secretary of the Treas- ury must specify the particular appropriation to which the same should be charged ; and the moneys paid by virtue of such warrants must, in conformity therewith, be charged to such appropriation on the books of the Secretary of the Treasury, First Comptroller, and Register. (R. S., § 3675.) Sf 7. The Secretary of the Treasury is required to re- port to the Auditor of the Treasury, whose duty it is to settle accounts thereunder, all balances of appropriations remaining on the books without having been drawn against for two years from the date of the last appropriation ; and if it shall appear from the certificate of the. Auditor that such balances will not be required in the settlement of ac- counts pending in his office, then the Secretary may include such balances in his surplus-fund warrant. But no appro- priation for payment of interest or principal of the public debt, or other permanent appropriation, can be thus treat- ed. (R. S., § 3691.) 2'?'8. A subsequent act (approved June 20, 1874 ; Stats. 18, p. Ill) provides that the Secretary shall, from and after the 1st of July of each year, cause all unexpended balances which shall have remained on the books of the Treasury for two fiscal years to be carried to the surplus fund and 94 THE EXECUTIVE DEPARTMENTS. covered in the Treasury. From that provision is excepted, however, permanent specific appropriations, appropriations for rivers, harbors, light-houses, fortifications, public build- ings, the pay of the navy and marine corps, and the appro- priation of December 21, 1871, for expenses under treaty with Great Britain of May 8, 1871. ^79. He may designate national banking associations as depositaries of public money, excepting for receipts from customs ; and thereupon it is his duty to require of such associations satisfactory security, by the deposit of United States bonds and otherwise, for the safe-keeping and prompt payment of the public money deposited with them, and for the faithful performance of their duties as financial agents of the G-overnment. (E,. S., § 5153.) 3. The Support and Management of the Public Credit. 580. The Secretary of the Treasury is required to make and issue from time to time such instructions and regula- tions to the collectors, receivers, depositaries, officers, and others who may receive Treasury notes. United States notes, or other securities of the United States, or who may be en- gaged or employed in the preparation and issue of the same, as he may deem best calculated to promote the pub- lic convenience or security, and to protect the United States as well as individuals from fraud and loss. (E,. S., § 251.) 581. He may prescribe the denominations of United States notes, not less than one dollar, and in such form as he may deem best ; also the form of the notes of the frac- tional currency, with safeguards against counterfeiting ; and he may make regulations for the exchange of the latter into United States notes in sums of not less than three dollars ; also for the redemption of the same in such sums as he may prescribe. (R. S., §§ 3572, 3574.) THE SUPPORT oiF THE PUBLIC CREDIT. 95 @S®. He may provide for the engraving and prepara- tion and for the issue of fractional and other notes, and may make regulations for the redemption, by the issue of other notes in their place, of such notes when mutilated or defaced, and for the receipt of fractional notes in payment of debts due to the United States, except for customs, in such sums, not over five dollars, as may appear to him ex- pedient. He may provide for such engraving, printing, and execution of the notes at the Treasury Department under his direction, if he deems it inexpedient to procure them to be engraved and printed by contract ; and he may purchase and provide the machinery and materials, and employ such persons for this purpose as may be necessary. (K. S., §§ 3575, 3577, 3580.) @83. The Secretary of the Treasury is required to set apart as a sinking fund so much of the gold coin received from the payment of the duties on imported goods, and the interest that may accrue thereon, as may be necessary to purchase or pay within each fiscal year one per centum of the entire public debt, and to keep in the Treasury Depart- ment a detailed record of all bonds applied to that fund, and of all other United States bonds cancelled and de- stroyed. S8 J:. He is authorized, with any coin in the Treasury which he may lawfully apply to such purpose, or which may be derived from the sale of any of the bonds which he may be authorized to dispose of for that purpose, to pay at par and' cancel any six per centum bonds of the United States, of the kind known as* five-twenty bonds, which have become or shall become redeemable by the terms of their issue. But the particular bonds so to be paid and cancelled are in all cases to be indicated and specified by class, date, and number, in the order of their numbers and issue, begin- ning with the first numbered and issued, in a public notice 96 THE EXECUTIVE DiJPARTMENTS. to be given by him. It is provided that in three months after the date of such public notice the interest on the bonds so selected and advertised to be paid shall cease. (R. S., § 3697.) :^8^. He is required to cause to be paid, out of any money in the Treasury not otherwise appropriated, any in- terest falling due or accruing on any portion of the public debt authorized by law. (R. S., § 3698.) ^8®. He may anticipate the payment of interest on the public debt, by a period not exceeding one year, from time to time, either with or -without a rebate of interest upon the coupons, as to him may seem expedient ; and he is authorized to dispose of any gold in the Treasury of the United States not necessary for the payment of interest of the public debt ; provided the obligation to create the sink- ing fund shall not be impaired thereby. (R. S., § 3699.) ^§'7. He may purchase coin with any of the bonds or notes of the United States authorized by law, at such rates and upon such terms as he may deem most advantageous to the public interest. (R. S., § 3700.) S8§. Whenever it appears, by clear and unequivocal proof, that any interest-bearing bond of the United States has, without bad faith upon the part of the owner, been destroyed, wholly or in part, or so defaced as to impair its value to the owner, and such bond is identified by number and description, the Secretary of the Treasury is authorized, under such regulations and with such restrictions as to time and retention, for security or otherwise, as he may prescribe, to issue a duplicate thereof, having the same time to run, bearing like interest as the bond so proved to have been destroyed or defaced, and so marked as tc^show the orig- inal number of the bond destroyed and the date thereof. But when such destroyed or defaced bonds appear to have been of such a class or series as has been or may be called THE SUPPORT OF THE PUBLIC CREDIT. 97 in for redemption before such application, it is provided that, instead of duplicates being issued thereof, they shall be paid, with such interest only as would have been paid if they had been presented in accordance with any call there- for. (K. S., § 3702.) S8®. The owner of such destroyed or defaced bond must surrender the same, or so much thereof as may re- main, and file in the Treasury a bond, in a penal sum of double the amount of the destroyed or defaced bond and the interest which would accrue thereon until the princi- pal becomes due and payable, with two good and suffi- cient sureties, residents of the United States, to be ap- proved by the Secretary of the Treasui]gr, with condition to indemnify and save harmless the United States from any claim upon such destroyed or defaced bond. (R. S., § 3703.) SOO. The Secretary may likewise issue a duplicate of a registered bond proved by satisfactory evidence to have been lost or destroyed, the owner to give bond as in the case of other destroyed or defaced bonds. (R. S., §§ 3704, 3705.) 391. He is also authorized to issue, upon such terms and regulations as he may prescribe, registered bonds in ex- change for and in lieu of any coupon bonds which have been or may be lawfully issued ; such registered bonds to be similar in all respects to the registered bonds issued under the acts authorizing the issue of the coupon bonds offered for exchange. (E. S., § 3706.) S9^. He may issue an equal amount at par, of principal and interest, of five per centum bonds of the funded loan under the act of July 14, 1^70, and the amendatory act of January 20, 1871, for any of the bonds of the loan of 1858 which the holders thereof may, on or before February 1, 1874, elect to exchange for the five per centum bonds of 7 • - 98 THE EXECUTIVE DEPARTMENTS. the said funded loan, with interest from January 1, 1874. (Act December 17, 1873, Stats. 18, p. 1.) 393. The Secretary of the Treasury is required to make provision for the registration of the District of Columbia three-sixty-five per cent, bonds issued under authority of the act of June 20, 1874. (Stats. 18, p. 120.) S9 J:. The Secretary is authorized, in order to pay certain judgments awarded by the " Court of Commissioners of Ala- bama Claims," to issue when necessary and sell at public sale, after ten days' notice of the time and place of sale, at not less than par in coin, a sufficient number of coupon or registered bonds of the United States, in such form as he may prescribe, i» denominations of fifty dollars or some multiple of that sum, redeemable in coin, at the pleasure of the United States, after ten years from the date of issue, and bearing interest, payable quarterly in coin, at the rate of five per centum per annum. (Stats. 18, p. 248.) 39^. He is required to issue, set apart, and hold as a permanent fund, in trust for the Ute Indians, an amount of five per centum bonds of the United States sufficient to yield an interest of twenty-five thousand dollars per annum, which interest shall be paid annually, as the President may direct, for the benefit of said Indians. (Stats. 18, p. 41.) S96. He is required, as rapidly as practicable, to cause the coinage of silver coins of the denominations of ten, twenty-five, and fifty cents, and to issue them tlirough the mints, sub-treasuries, public depositaries, and post offices of the United- States, in his discretion, in redemption of an equal amount and number of fractional currency of similar denominations, until the whole amount of such fractional currency outstanding shall be redeemed ; and the fractional currency so redeemed is to be held as part of the sinking fund provided for by existing law. (Act January 14, 1875, uStats. 18, p. 296 ; Stats. 19, p. 33.) THE SUPPORT OF THE PUBLIC CREDIT. 99 SOT. He is required, in case of the increase of the cir- culating notes of national banking associations, to redeem the legal-tender United States notes, in excess only of three hundred millions of dollars, to the amount of eighty per centum of the sum of national-bank notes so increased, and to continue such redemption as such circulating notes are increased, until there shall be outstanding the sum of three hundred million dollars of such legal-tender notes, and no more. And after the 1st of January, 1879, he is requu-ed to redeem, in coin, the United States legal-tender notes then outstanding, on their presentation for redemp- tion, at the office of ^e Assistant Treasurer of the United States at New York, in sums of not less than fifty dollars ; and for this purpose he is authorized to use any surplus revenues from time to time in the Treasury not otherwise appropriated, and to issue, sell, and dispose of, at not less than par in coin, either of the descriptions of United States bonds described in the act of July 14, 1870, entitled " An act to authorize the refunding of the national debt," with like qualities, privileges, and exemptions to the extent nec- essary, and to use the proceeds for the purpose of such redemption. (Act January 14, 1875, Stats. 18, p. 296.) 398. The Secretary is authorized, at such times as may be necessary for the purpose of obtaining bonds for the sinking fund in compliance with sections 3694 to 3697 in- clusive of the Revised Statutes of the United States, to give public notice that he will redeem, in coin, at par, any bonds of the United States bearing interest at the rate of six per centum, of the kind known as five-twenties. In three months after the date of §uch notice the interest on the bonds so selected and called for payment is to cease. (Stats. 18, p. 401.) 399. He may, under such rules as will secure a fair dis- tribution through the country, issue the silver coin at any 100 THE EXECUTIVE DEPARTMENTS. ^'j time m the Treasury, to an amount not exceeding ten mil. ^^ lion dollars, in exchange for an equal sum of legal-tender "^ notes. The notes so received in exchange are to be kept, i as a special fund, separate from all other moneys in the L-, Treasury, and to be reissued only upon the retirement and destruction of a like sum of fractional cun-ency received ' at the Treasury in payment of dues to the United States.W^ It is provided that the fractional currency, when so substi- ,-. tuted, shall be destroyed and held as part of the sinking fund. (Stats. 19, p. 215.) 4. The Interests of Commerce a^d Navigation. 300. The Secretary of the Treasury is required to make a report to Congress, on the first Monday of January annu- ally, containing the results of the information collected diu-ing the preceding year by the Bureau of Statistics upon the condition of the manufactures, domestic trade, curren- cy, and banks of the several States and Territories. He is required also to cause the preparation of the annual report of that bureau according to law, and to submit the same to Congress at as early a day as practicable in each regular session, not later than the first Monday in January. Also to report to that body in detail the amount collected from seamen, and the sum expended for sick and disabled sea- men, under authority of the laws creating and administering a hospital tax for their benefit. (R. S., §§ 258, 259, 263 ; act February 27, 1877.) 301. He is required to report to Congress annually the number and names of persons employed during the preced- ing fiscal year upon the coast survey and on business con- nected therewith, the amount of compensation of every kind respectively paid them, for what purpose, and the length of time employed ; also to report a full statement of all other expenditures made under the direction of the Superintendent of the Coast Survey. (R. S., § 264.) _,^ INTERESTS OF COMMERCE AND NAVIGATION. 101 SOS. On the recommendation of the Secretary of the r^ Treasury, the appointment of a Comptroller of the Cm*- Krency is authorized by law, who, as the head of a bureau ^ in the Treasury Department, performs his duties under the ^general direction of that officer. The Secretary is also em- I powered to appoint a Deputy Comptroller of the Currency. WR. S., §§ 324, 327.) jk S^al. Under the direction of the Secretary of the Treas- ^ ury, the Comptroller of the Currency causes plates and dies - to be engraved, and the printing therefrom of such quantity of circulating notes, of specified denominations, as may be required to supply the national banking associations en- titled to receive them. The Secretary is required also to apportion the circulation of those associations among the several States and Territories in a specified manner and under certain restrictions. (R. S., §§ 5172, 5178.) 3®4:. The Secretary of the Treasury is charged with the general direction of the coinage of the country, manufac- tured at the several mints, and of the assay of metals and bullion at the different assay offices, under the superintend- ence of the Director of the Mint ; also of the distribution, circulation, and redemption of the gold, silver, and minor coins ; also of the purchase of metal for the purposes of coinage, and of the recoinage of foreign coins into the coinage of the United States. (R. S., §§ 343, 345, 3495 ; acts July 22, 1876, and February 28, 1878.) 30^. The Secretary of the Treasury is empowered to authorize the killing, within the limits of Alaska Territory, or its waters, of any mink, marten, sable, or other fur-bear- ing animal, under regulations which he may prescribe ; and to provide for the execution of the law for the protection of fiu'-bearing animals within that Territory. He may au- thorize the arrest of persons or the seiziu-e of vessels or merchandise subject to fines, penalties, or forfeiture under 102 THE EXECUTIVE DEPARTMENTS. the laws extending protection to such animals ; and he may remit such fines, penalties, and forfeitures by virtue of the powers given him, as in other cases ; and to that end he has authority to ascertain the facts in such manner as he may deem proper. He has the power by law, on the expiration or forfeiture of the lease made to the Alaska Commercial Company pur- suant to the provisions of the act of July 1, 1870, or on the termination of any future lease, to lease to proper and responsible parties, for the best advantage of the United States, having due regard to the interests of the inhabitant's, and to those who have been engaged in trade, and to the protection of the fisheries, the right of taking fur-seals on the islands of St. Paul and St. G-eorge for the term of twenty years, at an annual rental of not less than fifty thousand dollars, to be properly secured to the Grovernment. And he is required in such case to take bond from the lessees, with securities in a sum not less than five hundred thousand dollars, conditioned for the faithful observance of all the laws of Congress and regulations touching the taking of fur animals, and the payment of all dues and taxes accruing to the United States connected therewith. He may declare any lease vacated, if held or operated for the use or benefit of any person other than citizens of the United States, and terminate any lease on proof of the violation of the provisions of chapter 3, title 23, of the Revised Statutes. He may appoint one agent and three assistant agents for the management of the seal fisheries in Alaska. (R. S., §§ 1956, 1957, 1959, 1960, 1962, 1964, 1965, 1969, 1970, 1973 ; Stats. 19, p. 24.) 306. He may suspend the operations of the act prohib- iting the importation of neat cattle, or the hides of neat cattle, as to any foreign country or part thereof, when he INTEKESTS OF COMMERCE AND NAVIGATION. 103 shall officially determine that such importation will not tend to the introduction or spread of contagious or infec- tious diseases among cattle of the United States ; and he is authorized to make all necessary orders and regulations, and to send copies of the same to officers and agents of the United States in foreign countries. (K. S., § 2493.) 307. He is required to provide, by proper regulation that there shall be kept in the Treasury Department a rec ord of the name and residence of any domestic manufac turer of watches, together with a description of his trade mark and a fac simile of the same, and to cause one or more copies of the same to be furnished to each proper customs officer, in order to aid such officer in enforcing the prohibition in respect of the importation of watches, watch cases, watch movements, or parts of watch movements which shall copy or simulate the name or trade-mark of any domestic manufacturer. (R. S., § 2496.) S®8. The Secretary of the Treasury may issue a regis- ter or enrollment for. any vessel built in a foreign country, whenever such vessel shall be wrecked in the United States, and shall be purchased and repaired by a citizen of the United States, if it shall be proved to his satisfaction that the repairs put upon such vessel are equal to three-fourths of the cost of the vessel when so repaired. (R. S., § 4136.) S09. He may make such regulations as he may deem expedient for the nationalization of all vessels owned by actual residents of the Territory of Alaska on the twentieth day of June, eighteen hundred and sixty-seven, and which continued to be so owned up to the date of such national- ization. (R. S., § 4140.) 310. It is made his duty to cause to be provided blank certificates of registry, and such other papers as may be necessary for the registry of vessels, executed in such man- ner and with such marks as he may direct, and to transmit 104 THE EXECUTIVE" DEPARTMENTS. from time to time to the collectors of the several districts a sufficient number of forms of the certificates of registry, attested under the seal of the Treasury and the hand of the Register thereof, with proper blanks, to be filled by the col- lectors respectively. (E.. S., § 4157, 4158.) Sil. The Secretary may direct a collector to grant a new certificate of registry to a vessel, when it shall appear by satisfactory proof that the vessel has been sold and transferred by process of law, that the register of the vessel has been retained by the former owner, and that the law as to registry of vessels has been complied with, excepting wherein it is required that the old certificate shall be sur- rendered. (R. S., § 4164.) SIS. He is required to provide by regulation a system of numbering registered, enrolled, and licensed vessels. (R. S., § 4177.) ^ ». He may cause yachts used exclusively for pleas- ure, and designed as models of naval architecture, if enti- tled to be enrolled as American vessels, to be licensed on terms which will authorize them to proceed from port to port of the United States, and by sea to foreign ports, with- out entering or clearing at the custom-house. Such license must be in such form as the Secretary may prescribe, and a bond must be executed by the owner, in such form and amount as he may also prescribe, conditioned that the ves- sel shall not engage in unlawful trade. (R. S., § 4214.) SlJr. The Secretary may establish such stations on the coasts of Long Island and New Jersey for affording aid to shipwrecked vessels thereon, and may make such changes in the location of the existing stations, and make such repairs and furnish such apparatus and supplies, as may in his judgment be best adapted to the preservation of life and property. He may appoint at each station a keeper, and for each of the coasts afpresaid a superintendent and INTERESTS OP COMMERCE AND NAVIGATION. 105 an assistant superintendent ; also a superintendent for the coast bordering on the Gulf of Mexico ; and he shall give them proper instructions relative to the duties required. He may also employ crews of experienced surfmen at those stations, and fix their compensation. He may also establish such stations at such light-houses as in his judgment shall seem best. (R. S., §§ 4242, 4243, 4244, 4245.) 31^. He may appoint a keeper for each of the ten life- saving stations on the coasts of Cape Cod and Block Island, and he may employ crews of experienced surfmen at such stations and for such periods as he may deem necessary. He is directed to provide for the establishment of ten life- saving stations on the coasts of Maine, New Hampshire, Massachusetts, Virginia, and North Carolina, at such points as he may deem necessary, and to designate two captains of revenue marine service, under whose supervision all life- saving stations shall be erected. (R. S., §§ 4247, 4249.) 31($. He is also authorized to acquire the right to use and occupy sites for life - saving stations, to establish life- saving stations, life-boat stations, and houses of refuge, for the better preservation of life and property from shipwreck, at certain points on the coasts of Delaware, Maryland, Vir- ginia, Florida, Texas, Washington Territory, Oregon, Cali- fornia, Lake Ontario, Lake Erie, Lake Huron, Lake Michi- gan, and Lake Superior ; to appoint superintendents for different coasts, and also a keeper for each of the stations and houses of refuge ; to employ crews of experienced surf- men ; to accept the services of volunteer crews a.t any of the life -boat stations; to cause to be prepared medals of honor, with suitable devices, of the first and second class, which shall be bestowed upon persons who may endanger their lives in saving or endeavoring to save lives from perils of the sea within the United States or upon American ves- sels. (Acts June 20, 1874 ; March 3, 1875 ; June 18, 1878.) 106 THE EXECUTIVE DEPARTMENTS. He is authorized to make all necessary regulations for the government of the life - saving service not inconsistent with law ; also to dispose of to the best advantage, after due condemnation by a board of survey, such articles or materials belonging to the service as may from long con- tinued use or other cause become unserviceable. (Act June 20, 1874.) He is empowered to remit or mitigate any penalty im- posed in the act to provide for this service, or to discon- tinue any prosecution thereunder, upon an ascertainment of the facts, in such manner as may seem to him proper. (Act June 20, 1874.) SIT. The Secretary may authorize the surveyor of any port of delivery to enroll and license vessels to be employed in the coasting trade and fisheries, in like manner as collect- ors of ports of entry are authorized to do. (E. S., § 4344.) 318. The Secretary is required to direct the adminis- tration of the steamboat inspection laws. (R. S., §§ 4403, 4405, 4407, 4414, 4415, 4430, 4458, 4459, 4460, 4461, 4462, 4472, 4489.) S19. He may grant permission to the owner of any steam vessel to use any invention or process for the utili- zation of petroleum or other mineral oils or substances in the production of motive - power, and may make regula- tions concerning the application and use of the same for such purpose. (R. S., § 4474.) 3^0. He is by law ex officio President of the Light- house Board, and is authorized to convene the board when- ever in his judgment the exigencies require it. Under his superintendence, the board discharges all administrative duties relative to the construction, illumination, inspection, and care of light-houses, light-vessels, beacons, buoys, sea- marks, and their appendages. (R. S., §§ 4654, 4656, 4658, 4666, 4667, 4669.) INTERESTS OF COMMERCE AND NAVIGATION. 107 331. The Secretary may assign to any of the collectors of the customs the superintendence of such light-houses, beacons, light-ships, and buoys as he may deem best. He may regulate the compensation of the respective keepers of light-houses, and may, on the recommendation of the Light-house Board, discontinue from time to time such lights as may become useless or unnecessary. He may also, on like recommendation, from time to time reestab- lish any lights which have been thus discontinued, when in his judgment it is required by jmblic convenience or the necessities of commerce. He may, after a week's notice to the public, sell and convey any real estate no longer used for light-house purposes, excepting the site of the old light-station at Nayatt Point, which he is directed by spe- cial act to withhold from sale. (R. S., §§ 4672, 4673, 4674, 4675 ; act February 24, 1874.) 522, He may make allowances to the officers and men of the army and navy, while employed on the coast-survey service, for subsistence, in addition to their compensation, as he may deem necessary, not exceeding that allowed by the Treasury regulations of May 11, 1844. (R. S., § 4688.) 523. He is authorized to dispose of the maps and charts of the sm'vey of the coast of the United States at such prices and under such regulations as may from time to time be determined upon by him, and to distribute a number of copies of each sheet, not to exceed three hundred, among foreign governments, and to departments of our own Grov- ernment, and to such literary and scientific associations as h^ may designate. (R. S., § 4691.) 3S4:. It is his duty to give proper directions to the officers of the customs, and to the military officers com- manding any fort or station upon the sea-coast, in respect of the provision of law requiring them to aid in the execu- 108 THE EXECUTIVE DEPARTMENTS. tion of the quiarantine and health laws of any State. (K. S., §§ 4792, 4793, 4795, 4796.) SSi5. He is required from time to time to appoint a sur- geon to act as supervising surgeon of marine-hospital serv- ice, and to direct him in his duties. (R. S., § 4802.) See Stats. 18, p. 377. 3S6. He is required to place to the credit of the " fund for the relief of sick and disabled seamen " the sums col- lected by the customs officers under the provisions of the law imposing a tax upongkseamen for hospital purposes, which fund shall, under his direction, be employed for the care and relief of sick and disabled seamen employed in vessels of the United States. (R. S., § 4803.) SS'^, He is authorized, under certain restrictions, to lease or sell at public auction to the highest and best bid- der, for cash, after due public notice, such marine-hospital buildings and lands as he may deem advisable, and to make and deliver the needful conveyances. The proceeds are to be applied by him to the marine-hospital establishment. (R. S., § 4806 ; also act March 3, 1875.) S@8. He is empowered to inspect or cause to be in- spected the books, records, correspondence, and all other documents of the Union Pacific Railroad Company. (R. S., § 5256.) SS@. He is empowered, upon application made, to remit fines, penalties, and forfeitures incurred under the provis- ions of law relating to registering, recording, enrolling, or licensing vessels ; also any fine or penalty imposed by the laws relating to steam vessels ; and to thereupon du-ect that any prosecution which has been instituted for recovery shall cease and be discontinued, upon such terms as he may deem reasonable and just. (R. S., §§ 5292, 5293, 5294.) SSI). It is made his duty from time to time to institute , such investigations as may be necessary to detect and pre- ^A MANAGEMENT OF THE PUBLIC ACCOUNTS. 109 vent frauds and abuses in any trade or transactions which may be licensed between inhabitants of loyal States and of States in insurrection. (R. S., § 5307.) SSI. He is empowered to prohibit and prevent the trans- portation in any vessel, or upon any railroad, turnpike, or other road or means of transportation within the United States, of any property, where there are satisfactory rea- sons to believe that such property is intended for any place under control of insurgents against the United States, or where there is imminent danger that the property will fall into the possession or under the control of such insurgents. (R. S., § 5312, 5320.) 5. Tlie Management of the Public Accounts. S3^. The Secretary of the Treasury is required to cause all accounts of the expenditures of public moneys 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 of expend- itures at such places, he, with the assent of the President, may establish fixed periods at which a settlement shall be required. (R. S., § 250.) SSO. He is required to lay before Congress at the com- mencement of each regular session, accompanying his an- nual statement of the public expenditure, the reports which may be made to him by the Auditors charged with the examination of the accounts of the War and Navy Depart- ments, showing the application of the money appropriated for those departments for the preceding year. (R. S., § 260.) 3S4. He is required to lay before Congress annually, in the month of December, an abstract in tabular form of the separate accounts of moneys received from internal duties or taxes in each of the States Territories, and col- lection districts. (R. S., § 261^ 110 THE EXECUTIVE DEPARTMENTS. 33S. He is likewise required to transmit to Congress a copy of each of the accounts kept by the superintendent of the Treasury buiklings, of all amounts expended under the head of contingent expenses of the several bureaus of the Treasury Department, and of all amounts paid for furniture and repairs of furniture, and those received from the dis- posal of old furniture. (R. S., § 262.) 306. When a claim is made against any executive de- partment involving disputed facts or questions of law, and the amount in controversy exceeds three thousand dollars ; or where the decision will affect a class of cases or furnish a precedent for the future action of any executive depart- ment in the adjustment of a class of cases ; or where any authority, right, privilege, or exemption is claimed or denied under the Constitution of the United States, the head of such department may cause such claim, with all the vouch- ers, papers, proofs, and documents pertaining thereto, to be transmitted to the Court of Claims. And the Secretary of the Treasury may, upon the certificate of any Auditor or Comptroller of the Treasury, direct any account, matter, or claim of the character, amount, or class described, to be transmitted, with all the vouchers, papers, documents, and proofs pertaining thereto, to the said comi for trial and adjudication ; provided that no case shall be so referred unless it shall belong to one of the several classes of cases which the said com-t may, under existing laws, take jurisdic- tion of on the voluntary action of the claimant. {R. S., § 1063.) 33 7'. He is required, whenever the President, without the advice and consent of the Senate, designates, authorizes, or employs any person to perform the duties of any office, to communicate such notice as he shall receive thereof to all the proper accounting and disbursing officers of his department. (R. S., § 1774) THE PUBLIC PROPERTY. Ill 3S8. All warrants drawn by the Secretary upon the Treasurer shall specify the particular aj)propriation to which the same should be charged ; and the moneys paid by virtue of such warrants must be charged, in conformity therewith, to such appropriation on the books of the Secretary, First Comptroller, and Register. (E. S., 3675.) S09. He may apply balances of appropriations made specifically for any fiscal year, not known as permanent or indefinite appropriations, only to the payment of expenses properly incurred during that year, or to the fulfillment of contracts properly made within that year ; and balances not needed for such purposes are required to be carried to the siu*plus fund. 3'ILO. And he is required to report to the proper Auditor all balances of appropriations which shall have remained on the books of the Treasury without being drawn against for two years from the date of the last appropriation ; and if it shall appear from the Auditor's examination that such balances will not be required for the settlement of any accounts pending in his ofiice, the Secretary may include such balances in his surplus-fund warrant. From this pro- vision, however, the appropriation for the payment of the interest and principal of the public debt is excepted. (R. S., §§ 3690, 3691.) 341. He is required to report, at the commencement of each session of Congress, to the Speaker of the House of Representatives, each claim allowed by the Quartermas- ter-Greneral, the Commissary -Gleneral, and the Third Auditor under authority of the act of July 4, 1864, and the acts amendatory thereof. (Act June 16, 1874.) 6. *Th,e Public Property and Miscellaneous. 343. The approval of the Secretary of the Treasury is necessary to enable the Solicitor of the Treasury to rent 112 THE EXECUTIVE DEPARTMENTS. for a limited period, or to sell at public sale, any unpro- ductive lands, or other property of the United States acquired under judicial process or otherwise in the collection of debts. (R. S., § 3749.) 34:3. He is empowered to direct the Solicitor of the Treasury to cause a stipulation to be entered into for the discharge of any property owned or claimed by the United States, or in which the United States has an interest, from seizure or attachment in any judicial proceeding under the laT\'s of any State, district, or Territory, for the security or satisfaction of any claim made against such property. (R. S., § 3753.) 3^4:. The Secretary is empowered to make such con- tracts and provisions as he may deem for the interests of the Grovernment for the preservation, sale, or collection of any property, or the proceeds thereof, which may have been wrecked, abandoned, or become derelict, being within the jurisdiction of the United States, and which ought to come to the United States, or for the recovery of any moneys, dues, and other interests lately in the possession of or due to the so-called Confederate States or its agents, and now belonging to the United States, which are now withheld or retained by any person or Qorporation ; and in such con- tracts to allow just and reasonable compensation out of the moneys or property realized to any person giving in- formation thereof, or Avho shall actually preserve, collect, sun-ender, or pay the same. (R. S., § 3755.) S4:^. The Secretary is authorized and directed to receive into the Treasury, on the same terms as the original bequest of James Smithson, such sums as the regents of the Smith- sonian Institution may from time to time see fit to deposit, not exceeding, with the original bequest, the sum of one million dollars. (R. S., § 5591.) 34:6. He may defer operations, on public buildings au- THE PUBLIC PROPERTY. 113 thorized by law but not commenced, or he may proceed with the same, as may in his opinion be best for the public interests. SJ:?'. He may set aside any selection that has been made of a site for a public building, when in his opinion such selection has not been made solely with reference to the interests and convenience of the public as well as the best interests of the Grovernment. (Act June 23, 1874.) SJ:8o With this classification of the duties and functions of the Secretary of the Treasury as they are specified in the statutes, it will be in order to consider the organization of the Treasury Department and the duties performed by the several bureau officers thereof, as they are likewise speci- fied in the law and carried out in actual practice. 3 J:0. The enumeration of the bureaus will include the office of the Secretary of the Treasury, the organization of which, as was before observed, bears special relation to the classification hereinbefore employed as embracing the duties of that officer. 114 THE EXECUTIVE DEPARTMENTS, CHAPTER VI. THE OFTICE OF THE SECRETARY OF THE TREASURY. 3^0. The general supervision of the operations of this office devolves upon the two Assistant Secretaries and the Chief Clerk. The details of the business are mainly work- ed out by the different divisions of the office established by the appropriation act of March 3, 1875, which are eight in number. One of these is denominated in the act as the "Division of "Warrants, Estimates, and Appropriations." The remaining are designated by the Secretary, in accord- ance with the character of the work assigned them. Sc»l» The divisions thus constituting the office of the Secretary of the Treasury are as follow : 1. Warrants, Estimates, and Appropriations. 2. Public Moneys. 3. Customs. 4. Internal Revenue and Navigation, 5. Loans and Currency. 6. Revenue Marine. 7. Appointments. 8. Stationery and Printing. To each of these divisions are assigned a head and an assistant, who are respectively named in the act as chiefs and assistant chiefs of divisions. There are also distributed by the Secretary to the same, according to the respective demand for clerical assistance, the clerks of tlie different classes authorized by law to be appointed in the Secre- tary's office, together with such temporary clerks as he may OFFICE OF SECRETARY OF THE TREASURY. 115 appoint within the limits of the appropriation for that purpose. 353. There are two divisions, besides those heretofore named, the necessity for which has grown out of the duty devolving by statute upon the Secretary in connection with the measures required to be taken for the prevention and detection of fraud upon the revenue, and of the counter- feiting of the currency or securities of the United States, viz.: The Division of Special Agents. The Secret Service Division. And there is another division, likewise anomalous in char- acter, the duties of which are of a peculiar character, grow- ing out of the seizure of cotton and other property during the war of 1861, viz.: The Division of Captured and Abandoned Property. S53. In addition to these divisions, the following or- ganizations recognized by law are attached to the office of the Secretary of the Treasury, and perform their duties under his general supervision, viz.: The Light-house Board. The Bureau of the Mint. The Construction Branch of the Treasury. The Bureau of Engraving and Printing. Office of Supervising Surgeon-General of Marine Hospi- tals. Bureau of Statistics. Office of the Coast Survey. 354. "We will now proceed to consider the duties of these several divisions and organizations in detail. 355. To the First Assistant Secretary is assigned the supervision of the work devolving upon the Warrant, Pub- lic Moneys, Loans and Currency, Revenue Marine, Appoint- ment, and Stationery Divisions of the office. It is his duty 116 THE EXECUTIVE DEPARTMENTS. to direct the heads of these divisions in the mode of trans- acting the business of the same, and to require them to re- port directly to himself. He has also general charge of all miscellaneous and general business of the department not otherwise delegated, and which does not by law require the immediate supervision of the Secretary. He is also re- quired to sign all letters and papers, as Assistant Secretary, pertaining to his assignment of duties, that do not by law require the signature of the Secretary, As a general rule^ and unless otherwise ordered, he becomes the Acting Sec- retary in the absence of the head of the department. In that capacity he is for the time being the head of the department, and its representative in all meetings of the Cabinet, S5&, To the Second Assistant is appointed the super- vision of all the work assigned to the Customs, the Intei-- nal Kevenue, and the Navigation Divisions of the office. He receives reports directly from the heads of those di- visions, and advises them as to all matters pertaining to their respective business. He signs letters and papers pre- pared in those divisions which do not require the signature of the Secretary. His duties are mainly of a legal char- acter; while those of the First Assistant pertain for the most part to the financial concerns of the department. 357. The Chief Clerk of the Treasury Department is by law the superintendent of the Treasm-y building. Be- sides the duties devolving upon him by law in the general supervision and distribution of the clerical work of the office, he has assigned to him, and constituting a separate division, all of the clerks of the office not connected with the several divisions before mentioned. This assignment constitutes several subdivisions, known as the records and files, the mail, the library, and the superintendent's branch. In the first of these, the voluminous correspondence of the OFFICE OF SECRETAEY OF THE TREASURY. 117 office is recorded, and the numerous papers and letters re-- ceived and finally acted upon are appropriately filed. The second subdivision opens all the packages, letters, and com- munications received each day ; makes a faithful index of the same, by the name of the -writer, the subject-matter, and the number, showing the date of receipt and the dispo- sition of the same. It also disti'ibutes this matter to the several divisions of the office having charge of the subject of business, or otherwise refers any portion of it to the proper bureau of the department which should have been, it may be, its original destination. The superintendent's branch, last mentioned, has charge of the furniture in the various rooms of the building, the assignment of the rooms therein, the cleaning and taking care of the same, as well as the entire charge of the building, the heating apparatus, and the purchase and distribution of all furniture, fuel, and supplies required. It keeps the account required 1^ law to be kept of the contingent fund of the department appro- priated for these purposes, and it prepares the report of expenditures thereof, for submission by the Secretary to Congress. Under the supervision of the Chief Clerk, also, is all the official correspondence of the Seci'etary's office, so far as to see that the language is correctly expressed and in official form ; also the enforcement of the general regulations of the department. 358. With this summary, we proceed to the working divisions of the office, the heads of which, together with the Assistant Secretaries and the Chief Clerk, may be ap- propriately denominated the staflf of the Secretary of the Treasury. From some of the divisions emanate the decis- ions of the department upon numerous questions of great importance and of vital interest to the commercial and in- dustrial concerns of the people, the product of the careful and deliberate consideration of well-trained minds joined 118 THE EXECUTIVE DEPARTMENTS. to a long experience in the details of departmental business and practice. I. The Division" of Warrants, Estimates, and Appropriations. 3^9. This division is perhaps the most responsible of the organizations forming the Secretary's office, inasmuch as, 'Under the immediate supervision of the Secretary, it directs the disposition of all public moneys, with the excep- tion of post-office funds, received in or paid out of the Treasury. Not a dollar can be drawn from the Treasury for the support of the army or the navy, or of the extended civil service of the country, for the payment of public cred- itors, or to meet the other vast expenditures of the Grovern- ment, excepting those required to carry on the post-office system ; not a dollar can be received into the Treasury from the vast sources of its revenue, that is not required to be provided for by warrants originating in, passed, issued, and entered of record in this division. According to a provision of the Constitution of the United States, "no money can be drawn from the Treasury but in consequence of appropriations made by law." These ap- propriations for the ordinary or necessary expenses of the Grovernment are based upon estimates which, as herein- before stated, the Secretary of the Treasury is required to submit annually to Congi-ess, at the commencement of each regular session of that body. 300. It is the duty of tliis division to compile these estimates, in conformity witli the laws already referred to in ti-eating of the duties of the Secretary of the Treasury, viz., those contained in sections 3660 to 3672 of the Re- vised Statutes. This compilation is made annually, in the form of a printed book, entitled " Estimates of Appropri- ations Required for the Service of the Fiscal Year," &c. WARRANTS, ESTIMATES, AND APPROPRIATIONS. 119 It comprises a work of nearly three hundred closely-printed pages of quarto form, and involves each year very consid- erable skill, care, and labor in its preparation. Besides the specific object of appropriation and the suras required by law or the exigency of the service to be appropriated, it contains the date of the act of Congress or treaty providing for the expenditure, a reference to the place in the statutes where the act or treaty may be found, and a statement of •' the amount appropriated to the specific object for the pre- vious fiscal year. Whenever there is a variance between the estimate for any particular object and the amount ap- propriated to that object for the preceding fiscal year, or when new items are introduced, a brief note of explana- tion of the reasons therefor is appended. It contains also a statement showing the unexpended balances of appro- priations for the preceding fiscal year, the expenditures for the quarter ending September 30 of the cun-ent fiscal year, the estimated amounts that may be required to com- plete the service of the current year or of prior years, or that may be carried to the surplus fund. It also contains a statement of the proceeds of the sale of old material, condemned stores, supplies, or other Grovernment property covered into the Treasury during the preceding fiscal year as miscellaneous receipts, as required by section 3618 of the Revised Statutes. This compilation is made up from data obtained from the statements of the several heads of departments, who are required to submit the same to Con- gress through the Secretary of the Treasury, and from the laws denoting the objects of expenditure to be provided for. 361. Besides the preparation of these estimates, it is no small part of the labor of this division to open an account with each head of appropriation made by Congress, as soon as the appropriation becomes available. The accounts on 120 OaiE EXECUTIVE DEPARTMENTS. the books of this division with the different appropriations exceed six thousand in number. The general account shows and is credited with all moneys, from whatever source of revenue, received in tlie Treasury for each fiscal year ; and this account is debited with the aggregate of appropri- ations for each year. It is credited with the surplus of appropriations, and the balance shows the sum available in the Treasury for further appropriation by Congress. Each object of appropriation has its individual account, which is debited with the aggregates of wan*ants issued for the pay- ment or disbursement of the moneys appropriated for such object ; also with the sums carried to the surplus fund ; and it is credited with the amount appropriated to the object by Congress for the given fiscal year. There is also a gen- eral account of the Treasurer of the United States, in which that officer is charged with all moneys received and covered in the Treasury, and credited with all warrants for the pay- ment of money out of the sum appropriated, when such warrants are paid. When there is a balance of an appro- priation at the end of the period dm-ing which it is availa- ble, that balance is taken up by a "surplus-fund warrant," and the amount of such warrant is charged to the particular appropriation account, and credited in the general account, as before stated. There is also an account entitled "un- availables," which represents so much of the receipts in the Treasury which have been lost by accident, robbery, or the defalcation of depositaries. As the Treasurer has been charged with all sums covered in the Treasury which have been deposited with the numerous Assistant Treasurers and depositaries, and as he is not personally responsible for losses occasioned by or through those officers, it is but proper that he should be credited with these losses. Ac- cordingly, in this account these lost or unavailable funds are charged, and when liiis is done the Treasurer's account WARRANTS, ESTIMATES, AND APPROPRIATIONS. 121 is credited with the amount. If thereafter any sum is collected on this account, the Treasurer's account is charged Avith it as again available in the Treasmy, and a corresponding credit is carried to the account of "un- availables." 36Sl. In order that th^ several accounts may be opened with the appropriations, this division in the first place orig- inates what is called an " appropriation warrant," which is issued by the Secretary of the Treasury, upon information furnished by that division in the preparation of the blank for his signature. This warrant bears the signature of the Secretary, also the seal of his department, and is addressed to the two Comptrollers of the Treasury and to the Register of the Treasury. It recites the act of Congress making the appropriations, and gives the titles of the different appro- priation accounts. By it the Register is required to cause the amounts to be carried to the debit of the general account of appropriations, and the Comptrollers, as well as the Register, are directed to credit each appropriation with the sum appropriated. The original of this warrant remains on file in the office of the Register, and the dupli- cate is sent by the Register to the proper Comptroller, whose duty it is to forward it to the department and Audit- or interested in the appropriations. The correctness of the books and accounts of the proper departments and audit- ing officers depends on a knowledge thus obtained of the amounts and titles of appropriations now officially render- ed subject to their requisition or action. After a record of the duplicate in the department to which the appropri- ations pertain, as also in the office of the Auditor of the Treasury charged by law with the settlement of accounts founded on such appropriations, it is returned to the Comp- troller, to remain on his files. 122 THE EXECUTIVE DEPARTMENTS. 3S3. The appropriation warrant just described is in the following form : Appkopriation Warrant No. Department. To THE Comptrollers and Register of the Treas- ury: Congress having by the here- inafter mentioned act made the appropriation thereun- der specified, amounting to the Register is directed to cause the sum to be carried to the debit of the general account of appropriations, and the Comptroller and Register are directed to credit each appropriation with the sum so appropriated. And for so doing this shall be your warrant. Given in duplicate, &c. Received and registered , 187— Secretary of the Treasury. Received, registered, and countersigned — 187— Register. First Comptroller. By an act making appropriations for the support of the army for the fiscal year ending June 30th, 1879, approved June 18, 1878: Pay, travelling, and general expenses of the army . . Subsistence of the army $11,600,687 2,015,000 When an amount is to be drawn from the Treas- ury out of a sum appropriated to a particular object, it is done through the medium of a warrant likewise originating in this division, under proper safeguards as to accuracy, which is likewise issued over the signature of the Secretary of the Treasury and attested by the seal of his department. WARRANTS, ESTIMATES, AND APPROPRIATIONS. 128 Such a warrant is denominated a pay or "accountable" warrant. It is based upon a requisition drawn upon the Secretary of the Treasury by the head of the department or bureau for the service of which the appropriation was made by Congress. This requisition is made upon a pre- pared blank, over the signature of the head of the depart- ment making it. Its execution and completion are attended with such checks and solemnities that the greatest possible security against irregularity, inaccuracy, or fraud may be attained. Before reaching the Secretary, and before he can act upon it, the requisition must be avouched by the countersign of the proper Auditor and Comptroller ; the former officer at the same time making a charge of the amount thereof on his books to the account of the disburs- ing officer or person in whose favor it is issued. The following form, used by the Secretary of War, will show the general form of these documents : War Department. Accountable Requisition No. To the Secretary of the Treasury: Sir : Please to cause a warrant for ■ dollars cents to be issued in favor of -, for which sum he is to be held accountable. To be charged to the undermentioned appropriation. Griven under my hand this day of , 187 — . Secretary of War. Countersigned. Second Comptroller. Registered. Third Auditor. 124 THE EXECUTIVE DEPARTMENTS. 30^. The warrant issued by the Secretary of the Treas- ury upon a requisition so received is addressed to the Treasurer of the United States, in the following form : Tbeasuky Depaktment. To the Treasurer of the United States greeting: "Waeeant. Pay to or APPEOPEIATIOXS. ' order, to be charged to the appropria- tion named in the margin, , pursuant to Requisition of the Secretary of No.— dated by the tered by the so doing this shall be your warrant. Griven under my hand and seal, &c.« &c. -, 187 — , countersigned Comptroller, and regis- Auditor. And for Countersigned. Secretary of the Treasury. Registered. First Comptroller. Register. Office of the Treasurer of the United States. Received for this warrant the following draft : No. — No. — Mailed on on [Signature of person entitled.] This warrant, as will be observed, directs the Treasurer to pay the amount to the person in whose favor it is issued, which he does by issuing a draft in favor of such person, WARRANTS, ESTIMATES, AND APPROPRIATIONS. 125 and delivering the same, taking his receipt therefor on the warrant, or he mails such draft to the address of the person as indicated. This draft may be drawn upon any Assistant Treasurer or public depositary in any part of the country, according to convenience. The warrant, however, before it reaches the Treasurer, goes through a number of pro- cesses. It must be countersigned by the proper Comp- troller, and it must be registered by the Register. All these checks are calculated to constitute an absolute security as to the accuracy and integrity of the transaction- Besides this, the draft before referred to, attached to the warrant, goes to the Register of the Treasury for comparison and registry, when it is returned to the Treasurer for delivery or transmissal to the person entitled to receive it. 3@6. This division of the office of the Secretary of the Treasury also originates and prepares all covering-in war- rants. The purpose for which these are issued is exactly the reverse of that requiring the issue of pay warrants. Ail revenues of the Government collected, and all moneys due and coming to the United States, are required to be paid over without abatement to the Assistant Treasurers or United States depositaries. Upon such payments, certifi- cates of deposit are given by the Assistant Treasurer or depositary to the depositing officer or other depositor in duplicate, one of which duplicates is required to be for- warded by the depositor to the Secretary of the Treasury. Lists of such deposits are also required to be forwarded by the Assistant Treasurer or depositary weekly. Such de- posits are made to the credit of the Treasurer of the United States. The money, however, is not yet technically in the Treasury. To be so, it is required to be covered in. This is done by a warrant called a covering-in warrant, to dis- tinguish it from a pay or accountable warrant, heretofore described. This covering-in warrant is issued by the Sec- 126 THE EXECUTIVE DEPARTMENTS. retary of the Treasury, and based upon the certificate of deposit or the report of deposits made' by the depositary. Like the pay warrant, it is countersigned by the proper Comptroller, and registered by the Register of the Treas- ury. This covering-in warrant is in the form following : Reventie Coveeinq "Waheant. No.- To. ■ Quarter, 187- . J Deposited As per state- ment hereto at- tached. 1 Treasury Department, Pay to the Treasurer of the United States or order, out of the moneys received by you arising from And for so doing this shall be your warrant. Secretary. Countersigned. Registered. First Comptroller. Register. Office of, the Treasurer of the United States. Received , 187 — Treasurer. 307. When thus covered in, the money cannot be taken from the Treasury except in consequence of an appropria- WARRANTS, ESTIMATES, AND APPROPRIATIONS. 127 tion by Congress. Any mistake in depositing, either by accident, by excessive amount, or erroneous payment, is, after this process, beyond the power of any officer of the Grovernment to rectify. The money is absolutely in the Treasury, under a seal that can be broken only by act of Congress. It now goes into the general fund, and is charg- ed to the Treasurer of the United States, who is responsible for its safe-keeping. 368. These warrants, both the pay and the covering-in warrants, are in a great variety of forms, over seventy in number, having the same general expression, but charac- terized by some reference to the particular branch of the public service to which they respectively pertain. 369. As indicative of the amount of labor expended in the Division of Warrants, Estimates, and Appropriations, in this branch alone, it may be stated that the warrants is- sued during the fiscal year ending June 30, 1878, numbered 34,401. 370. In addition to these appropriation accounts, and the preparation and issue of the warrants described, this division has charge of the preparation of the public-debt stateinent and of the daily statement of the financial con- dition of the Treasury. It also keeps the accounts of the sinking fund, the interest account with the various Pacific railroad companies, and prepares the tables relative to the finances to accompany the annual report of the Secretary of the Treasury. 371. Upon this division the Secretary must rely for the accuracy of the accounts of the entire receipts and expend- itures of the Government, and for an intelligent under- standing at all times of the state of the public funds, of the ability of the Treasury to respond to the demands of the public credit, and, in a word, of the exact financial condi- tion of the nation. 128 THE EXECUTIVE DEPARTMENTS. 272, The importance of this division, and the great responsibility attending the duties to be performed, is ap- parent. Not only so, but it has received the deserved rec- ognition in these respects of Congress, in the act provid- ing for the reorganization of the Treasury Department, by distinguishing it from among the other divisions of the Secretary's office with a name and character of its own, and its chief with a salary exceeding that given to the other chiefs of divisions in that office. II. Divisiois^ OF Public Moneys. 37So The act of Congi-ess of August 6, 1846, laid the foundation of the present system of the safe-keeping and disbursement of the public moneys. For a period previous to that act, the public moneys were deposited with such of the State and Territorial banks as were selected for that purpose by the Secretary of the Treasury. Through the wise legislation contained in that act, they were thenceforth to be kept separately from the moneys of the banks, in the Treasury of the Grovernment, constituted of the Treasurer, Assistant Treasurers, and public depositaries. This separ- ation of the public funds from other moneys in circulation gave rise to the designation " Independent Treasury." It was not until the establishment of the national -bank system, in the year 1864, that public funds could be again deposited in banks. But this was authorized under a very different system as to accountability and security. These banks are the creatures of the Gleneral Grovernment, with a circulation of equal security with the issues of the Q-overnment itself, because such circulation is based upon the deposit of United States bonds, and in reality upon the credit of the nation. Certain of them are designated by the Secretary of the Treasury as United States depositaries, upon the deposit likewise of Government bonds as security for the safe- DIVISION OF PUBLIC MONEYS. 129 « keeping and prompt payment of the public funds on deposit with them. Under regulations prescribed by the Secretary of the Treasury, they may receive on deposit all public moneys, excepting those derived from customs. (R. S., § 5153.) 374. The principal duty of the Division of Public Mon- eys, in the office of the Secretary of the Treasury, is to keep the accounts of public moneys deposited with the several Assistant Treasurers and numerous designated depositaries, to classify the deposits, and to prepare lists of the same indicating the classification to which such deposits belong. In the performance of this duty, that division, through the accounts thus kept, is enabled to provide a check upon the numerous depositaries, and to afford ready information to the Secretary at any time of the resources of the Treas- ury. S75, Upon the deposit of public moneys, these deposi- taries are required to issue to the officer of the Grovernment, or other person making the deposit, certificates in duplicate or triplicate ; and the depositor is required to transmit the original at once to the Secretary of the Treasury. Collectors of customs, collectors of internal revenue, receivers of pub- lic moneys, living in the same city or town with an Assist- ant Treasurer or a designated depositary, are required to deposit their receipts at the close of each day. Officers at q, distance from a depositary, so that daily deposits are impracticable, may forward their receipts for deposit to the depositary as often as they amount to one thousand dol- lars, and at the end of each month, without regard to the amount accumulated. Moneys received by district attor- neys, United States marshals, and clerks of courts, derived from customs and internal-revenue cases, are required to be paid by such officers to the collector or surveyor of cus- toms, or collector of internal revenue, of the district in which 9 130 THE EXECUTIVE DEPAKTMENTS. * the case arose ; and moneys accruing from post-office suits must be deposited to the credit of the Treasurer of the United States, for the use of the Post Office Department. 37'0. Besides the certificates of deposit before referred to, this division receives from the depositary transcripts of deposits and payments, which are required to be transmitted to the Secretary of the Treasury by the Assistant Treasurers daily, and by the national-bank depositaries weekly. The certificates of deposit and the transcripts just mentioned are compared, the two acting as checks one upon the other. They give to the division also full details regarding the de- posits, thus enabling it to prepare with the greater certainty the statements sent to the Division of Warrants, Estimates, and Appropriations, from which the covering-in warrants to place the moneys in the Treasury are made up in the last- named division by a process already described. Upon these certificates and lists, also, the amounts of the deposits are placed to the accounts of the several depositaries. 377. Besides the numerous accounts with individual depositaries, this division keeps an account showing all moneys deposited which have not passed into the Treasury by covering-in warrants. S78. This division is also charged with the business pertaining to the designation of depositaries, and the ac- ceptance of proper security from such designated banks or depositaries for the public moneys authorized to be depos- ited with them. It also prepares for issue by the Secretary the necessary rules and regulations governing these depos- itaries in their receipt, safe-keeping, and prompt payment of the public moneys, and in their other business transac- tions with the Treasury ; and it gives direction to the offi- cers of Grovernment, excepting postmasters, as to the time and manner of making their deposits with such deposita- ries, as well as all necessary instructions for enforcing DIVISION OF PUBLIC MONEYS. 131 speedy presentation of all Government drafts for payment at the place where they are payable. 379. This division also directs, in certain cases, when necessary or expedient, the place where disbursing officers may deposit their funds. Such officers are required by law to deposit all funds intrusted to them for disbursement with the Treasurer, Assistant Treasurers of the United States, or with such other depositaries, in places where there is no Treasurer or Assistant Treasurer, as may be specially authorized by the Secretary of the Treasury. (R. S., § 3620.) These funds are thus placed to the individual ac- count of the particular disbursing officer with the depositary, subject to his draft, for the payment of such of the public creditors whom he is specially authorized to pay, or who come within the scope of his duties as a disbursing officer. And it is likewise the duty of this division to regulate such deposits, and the disbursement of the moneys by checks of the disbursing officers upon the same. 380. This division also directs the transfers of public moneys, excepting postal funds, from one depositary to another, as in the judgment of the Secretary the safety of such moneys and the public convenience may require. 381. It also takes charge of the examination which the Secretary of the Treasury is required by law to make of the books, accounts, and of the money on hand of the several depositaries, and of the manner in which the moneys are being kept, to the end that uniformity and accuracy in the accounts, as well as the safety of such moneys, may be se- cured. This examination is required to be made by special agents, to be appointed, at a suitable compensation, by the Secretary of the Treasury as occasion may require. 389. The depositaries whose accounts and other mat- ters are thus subject to the oversight of the Secretary through this division, are nine Assistant Treasurers, viz.. 132 THE EXECUTIVE DEPARTMENTS. those at Boston, New York, Philadelphia, Baltimore, New Orleans, St. Louis, San Francisco, Cincinnati, and Chicago ; one depositary designated by law at Tucson, Arizona ; and about one hundred and fifty of the national banks, varying in number at different periods, accordingly as some may be discontinued and others designated, in the discretion of the Secretary of the Treasury. 383.' The following synopsis of regulations, pursuant to sections 306, 308, 309, 310, and 3620 of the Kevised Stat- utes, relative to the accounts of disbursing officers with these depositaries and the payment of Treasury drafts and checks of such officers, have been issued by the Secretary through this division. It exhibits in detail the nature and extent of the control exercised by this branch of his office over the disbtu-sement of public moneys : " Deposits and Checks of JDisbnrsing Officers. "Public money advanced to disbursing officers mustbe deposited immediately to their respective credits, Avith either the United States Treasurer, some Assistant Treas- urer, or designated depositary, other than a national-bank depositary, nearest or most convenient, or, by special di- rection of the Secretary of the Treasury, with a national- bank depositary, except — " (1.) Any disbursing officer of the War Department, spe- cially authorized by the Secretary of War, when stationed on the extreme frontier or at places far remote from a depositary, may keep such moneys at his own risk. " (2.) Any officer receiving money remitted to him upon specific estimates, may disburse it accordingly, without wait- ing to place it in a depository, provided the payments are due, and he prefers this method to that of drawing checks. "Any check drawn by a disbursing officer upon moneys deposited, must be in favor of the party, by name, to whom DEPOSITS AND CHECKS OP DISBURSESTG OFFICERS, 133 the payment is to be made, and payable to 'order' or 'bearer,' with these exceptions: (1) To make payments of individual pensions, checks for which must be made pay- able to ' order,' (2) to make payments of amounts not ex- ceeding twenty dollars, (3) to make payments at a distance from a depositary, and (4) to make payments of fixed sal- aries due at a certain period ; in either of which cases, except the first, any disbursing officer may draw his check in favor of himself or bearer for such amount as may be necessary for such payment, but in the last-named case the check must be drawn not more than two days before the salaries become due. "Any disbursing officer or agent drawing checks on moneys deposited to his official credit, must state on the face or back of each check the object or purpose to which the avails are to be applied, except upon checks issued in payment of individual pensions, the special form of such checks indicating sufficiently the character of the disburse- ment. " Such statement may be made in brief form, but must clearly indicate the object of the expenditure ; as, for in- stance, 'pay,' 'pay-roll,' or 'payment of troops,' adding the fort or station ; ' purchase of subsistence ' or other supplies ; ' on contract for construction,' mentioning the fortification or other public work for which the payment is made; 'payments under $20;' 'to pay foreign pen- sions,' &c. " Checks will not be returned to the drawer after their payment, but the depositary with whom the account is kept shall furnish the officer with a monthly statement of his deposit account. " No allowance will be made to any disbursing officer for expenses charged for collecting money on checks. "Every disbursing officer, when opening his first account. 134 THE EXECU'riVE DEPAETMENTS. before issuing any checks, will furnish the depositary on whom the checks are drawn with his official signature, duly verified by some officer whose signature is known to the depositary. "For every deposit made by a disbursing officer to his official credit, a receipt, in form as below, shall be given, . setting forth, besides its serial number and the place and date of issue, the character of the funds, i. e., whether coin or currency ; and if the credit is made by a disbursing offi- cer's check transferring funds to another disbursing officer, the essential items of the check shall be enumerated ; if by a Treasury draft, like items shall be given, including the warrant number ; the title of each officer shall be ex- pressed, and the title of the disbursing account shall also show for what branch of the public service the account is kept, as it is essential, for the proper transaction of depart- mental bvisiness, that accounts of moneys advanced from different bureaus to a disbursing officer serving in two or more distinct capacities be kept separate and distinct from each other, and be so reported to the department both by the officer and the depositary — ^the receipt to be retained by the officer in whose favor it is issued : No Office of U. S. (Asst. Treas. or Depositary,) , , 18.... Received of i, Dollars, consisting of ~, to be placed to his credit as «..., and subject only to his check in that official capacity. $ U. S. (Asst. Treas. or Depositary.) " Any Treasury draft or any check drawn by a disbin-sing officer still in service, which shall be presented before it shall have been issued three full fiscal years, will be paid in the usual manner by the office or bank on which it is drawn, and from funds to the credit of the drawer. Thus, any such draft or check issued on or after July 1, 1873, will be paid as above stated until June 30, 1877, and the same rule will apply for subsequent years. DEPOSITS AND CHECKS OF DISBURSING OFFICERS. 135 " Any such draft or check which has been issued for a longer period than three full fiscal years will be paid only by the settlement of an account in this department, as pro- vided in section 308 of the Revised Statutes ; and for this purpose the draft or check will be transmitted to the Sec- retary of the Treasury for the necessary action, viz.: ^'Sec. 308. The payee or the hona-fide holder of any draft or check the amount of which has been deposited and covered into the Treasury pursuant to the preceding sections, shall, on pre- senting the same to the proper officer of the Treasury, be enti- tled to have it paid by the settlement of an account and the issuing of a warrant in his favor, according to the practice in other cases of authorized and liquidated claims against the Uni- ted States. " The reports of Independent Treasury oflBeers, national- bank depositaries, and public disbursing oificers, required by section 310, following, will be rendered promptly to the Secretary of the Treasury at the close of each fiscal year : " Sec. 310. The Treasurer, each Assistant Treasiu-er, and each designated depositary of the United States, and the cashier of each of the national banks designated as sueli depositaries, shall, at the close of business on every thirtieth day of June, report to the Secretary of the Treasury the condition of every account standing, as in the preceding section specified, o\\ the books of their respective offices, stating the name of each depositor, with his official designation, the total amount remaining on deposit to his credit, and the dates, respectively, of the last credit and the last debit made to each account. And each disbursing officer shall make a like return of all checks issued by him, and which may then have been outstanding and unpaid for three years and more, stating fully in such report the name of the payee, for what purpose each check was given, the office on which drawn, the number of the voucher received therefor, the date, number, and amount for which it was drawn, and, when known, the residence of the payee. "Whenever any disbursing officer of the United States 136 THE EXECUTIVE DEPARTMENTS. shall cease to act in that capacity, he will at once inform the Secretary of the Treasury whether he has any public funds to his credit in any office or bank, and if so, what checks, if any, he has drawn against the same which are still outstanding and unpaid. Until satisfactory information of this character shall have been furnished, the whole amount of such moneys will be held to meet the payment of his checks properly payable therefrom. "At the close of each fiscal year, the Treasurer, the sev- eral Assistant Treasurers, and designated and national-bank depositaries, will also render to the Secretary of the Treas- m'y a list of all disbursing officers' accounts still unclosed which have been opened on the books of their respective offices or banks more than three fiscal years, giving in each case the name and official designation of the officer, the date when the account with him was opened, and the bal- ance remaining to his credit. [This is required in order to enable the Treasury officers to comply with sections 306 and 309 of the Revised Stat- utes, viz.: ] "Sec. 306. At the terjnination of each fiscal year all amounts of moneys that are represented by certificates, drafts, or checks issued by the Treasurer, or by any disbursmj^ officer of any department of the Government, upon the Treasurer or any Assistant Treasurer, or designated depositary of the United States, or upon any national bank designated as a depositary of the United States, and which shall be represented on tlie books of either of such offices as standing to the credit of any disburs- ing officer, and which were issued to facilitate tlie payment of warrants, or for any other purpose in liquidation of a debt due from the United States, and which have for three years or more remained outstanding, unsatisfied and unpaid, shall be deposited by the Treasurer, to be covered into the Treasury by warrant, and to be carried to the credit of the parties in whose favor such certificates, drafts, or checks were respectively issued, or to the persons who are entitled to receive pay therefor, and into an DIVISION OF PUBLIC MONEYS. 137 appropviatiou account to be denominated 'outstanding liabili- ties.' " Sec. 309. The amounts, except such as are provided for in section 306, of the accounts of every kind of disbursing officer, which shall have remained unchanged, or which shall not have been increased by any new deposit thereto, nor decreased by drafts drawn thereon, for the space of three years, shall in like manner be covered into the Treasury, to the proper appropria- tion to which they belong ; and the amounts thereof shall, on the certificate of the Treasurer that such amount has been depos- ited in the Treasury, be credited by the proper accounting officer of the Department of the Treasury on the books of the depart- ment, to the officer in whose name it had stood on the books of any agency of the Treasury, if it appears that he is entitled to such credit. " In case of the death, resignation, or removal of a public disbursing officer, any check previously drawn by him and not presented for payment within four months of its date, will not be paid until its correctness shall have been attested by the Secretary or Assistant Secretary of the Treasury. " If the object or purpose for which any check of a public disbursing officer is drawn is not stated thereon, as required by departmental regulations, or if any reason 'ex- ists for suspecting fraud, the office or bank on which such check is drawn will refuse its payment." (Ind. Treas., No. 28, Feb. 13, 1877.) 384. This division is charged also with the business of issuing duplicate checks in place of those proven to have been lost, stolen, or destroyed. In pursuance of sections 3646 and 3647 of the Revised Statutes-^viz.: " Sec. 3646. Whenever any original check is lost, stolen, or de- stroyed, 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 ; 138 THE EXECUTIVE DEPARTMENTS. and the Treasurer, Assistant Treasurers, and designated depos- itaries of the United States are directed to pay such duplicate checks, upon notice and proof of the loss of the original checks, under such regulations in regard to their issue and payment, and upon the execution of such bonds, with sureties to indem- nify 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. " 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 regula- tions as 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." — the following regulations have been established, bearing date March 11, 1876 ! " Immediately upon the loss of a check, the owner, to better protect his interest, should, in writing, notify the office or bank on which it was drawn of the fact of such loss, stating the name of the officer or agent by whonj it was drawn, describing the check — giving, if possible, it^ date, number, and amount — and requesting that payment of the same be stopped. • " In order to procure the issue of a duplicate check, the party in interest must furnish the officer or agent who issued the original check with an affidavit giving the name and residence of the applicant in full, describing the check and its indorsements, showing his interest therein, detailing the circumstances attending its loss, and what action, if any, he has taken to stop payment thereon. The affidavit must be made and signed before an officer authorized to admin- ister oaths generally, and he must certify that he adminis- tered the oath. DIVISION OF PUBLIC MONEYS. 139 " He must also furnish to the same officer or agent a bond, executed on the accompanying form and according to these instructions, which will be furnished to any officer or agent applying therefor. "The affidavit and the bond, when executed, are to be indorsed by 'the officer or agent as having been submitted to him, and as being the proof and security upon which he has acted. After the expiration of six months from the time the original check was issued, the officer or agent will issue a duplicate, which must be an exact transcript of the orig- inal, especial care being taken that the number and date correspond with those of the original. These papers he will, without delay, forward to the Secretary of the Treas- xiry, who, upon their receipt, will advise the office or bank on which the check was drawn that an application for a duplicate is pending, and the bank or office will immedi- ately inform the Secretary whether a request has been made to stop payment of the original, and whether such original has been presented or paid, and if not paid a caveat will be entered, and .payment will thereupon be stopped. "If the information obtained is satisfactory to the proper accounting officer of the Treasury, and he approves of the issue of the duplicate, and of the accompanying bond, he will certify such approval, in writing, on the papers, as well as on the duplicate check, and return them to the Secre- tary of the Treasm-y. " Any duplicate check, issued in pursuance of these in- structions, bearing such certificate and the approval of the Secretary or Assistant Secretary of the Treasury, may, if properly indorsed, be paid by the Treasurer, the Assistant Treasurer, or depositary on whom it is drawn, subject to the same rules and regulations as apply to the payment of original checks ; but no duplicate shall be paid if the orig- inal shall already have been paid. 140 THE EXECUTIVE DEPARTMENTS. " In case of the loss of a check issued by a United States disbursing officer or agent who is dead or no longer in the service of the United States, the affidavit and bond required to be furnished by the owner of said check to an officer or agent in the service of the United States, prior to the issue of a duplicate check, should be forwarded to the Secretary of the Treasury, who will refer them to the proper account- ing officer for examination and the statement of an account in favor of the owner of said check, as provided for in sec- tion 3647. "Whenever such an account shall have been stated, and an officer or agent charged with the amount of any dupli- cate check, the final accounting officer will notify the Sec- retary of the Treasury, in order that the amount of the original check, if remaining to the credit of the officer or agent in any United States depository, may be repaid into the Treasury and carried to his credit, and to the credit of the proper appropriation. " These regulations apply only to checks drawn for sums less than $1,000." 385. Through this division have also been issued the regulations which the Secretary of the Treasury is author- ized, by section 3529 of the Revised Statutes, to prescribe in relation to the pmxhase, exchange, and redemption of the minor coins of the United States. The regulations thus in force are as follow : Purchase of Minor Coins. Persons desiring to purchase the minor coins issued un- der section 3515, are informed that they will be issued to them in exchange, at par, for lawful money of the United States, in sums of twenty dollars or multiples thereof. Applications for the coins must be made, in all cases, to the Superintendent of the Mint of the United States at PURCHASE AND EXCHANGE OF MINOR COINS. • 141 Philadelphia, accompanied by the necessary funds ; on the receipt of which, or as soon thereafter as practicable, such minor coins, to the amount of the remittance, will be for- warded, at the cost of the mint, to any of the principal towns or cities of the United States, as desired. Kemittances for this purpose may also be made in post- office money orders or sight drafts, payable in Philadelphia or New York, to the order of said Superintendent. Persons making application for these n^inor coins will state particularly the denomination required, whether one, three, or five cent pieces, and will write plainly the address to which the coins are to be forwarded. The Treasurer or any Assistant Treasurer of the United States is also authorized to pay out for legal-tender notes any minor coins held by him and not needed for the cur- rent business of his office. Exchange of Minor Coins. The minor coins of copper, bronze, or copper -nickel, referred to in section 3529, are as follow, viz.: (1) Large copper cents issued prior to 1857 ; (2) nickel- copper cents issued from 1857 to 1864 ; (3) bronze cents issued from 1864 to 1873 ; (4) bronze two-cent pieces ; (5) copper-nickel three-cent pieces ; and (6) copper-nickel five- cent pieces. Persons holding these coins and desiring their exchange for the minor coins authorized to be issued by the six- teenth section of the coinage act of 1873, may present or forward the same for this purpose to the Superintendent of the Mint of the United States at Philadelphia, in pack- ages containing twenty dollars or multiples thereof, prop- erly assorted and separated by the denominations and issues above specified. Each package must be accompanied by a list setting 142 THE EXECUTIVE DEPARTMENTS. forth the aggregate amount of coin which the package con- tains, and the amount of each denomination and issue, together with the name and post-oflEice address of the party sending the same, who will also advise the Superintendent of the Mint of the amount and denomination of minor coins desired in return, and designate the city or town most con- venient to him to which he desires such coins to be sent. Redemption of Minor Coins. Persons holding coins of copper, bronze, or copper-nickel, authorized by law, and desiring their redemption in lawful money, may forward or present them for this purpose to any of the offices of redemption hereinafter specified, put- ting the coins in packages of twenty dollars each or multi- ples thereof, assorted and separated by denominations and issues, as above dii-ected in cases of forwarding for ex- change, and, if forwarded, advising the officer to whom sent of the amount and kind of coin shipped, and the place (New York, Philadelphia, Boston, New Orleans, or San Francisco) at which the transfer check to be drawn by the Treasurer of the United States shall be made payable. Upon the receipt of the minor coins thus forwarded or presented for redemption, the officer receiving them will carefully count and examine the same, and thereupon, un- less payment therefor can be made over the counter, will issue a certificate, to be at once transmitted by him to the Treasurer of the United States at Washington, D. C. ; Avhich certificate shall state the amount of coin received, the name and address of the person, company, corporation, or firm making the remittance, and the place at which the transfer check shall be made payable. The Treasurer of the United States will, upon the receipt of this certificate, transmit to the owner of the coin a trans- fer check payable to his order, in United States currency, REDEMPTION OF MINOR COINS. 143 for the amount specified in the certificate, the check to be drawn upon the Assistant Treasurer of the United States in New York, Philadelphia, Boston, New Orleans, or San Francisco, at the option of the party forwarding the coin. A detailed register of purchases and exchanges is direct- ed to be kept in the mint at Philadelphia, and a register of redemptions in each office of redemption. The expenses of transportation of the old coins thus for- warded for exchange or redemption must be paid by the parties forwarding them. The coin in return will be for- warded at the expense of the United States. Minor coins so mutilated that they cannot be identified, or materially reduced in value by clipping or otherwise, will not be exchanged or redeemed. Silver coins will not, in any case, be received for redemp- tion or exchange under the provisions of this law. The offices of redemption herein referred to are as fol- low: The Superintendent of the Mint of the United States, Philadelphia. The Treasurer of the United States, Washington, D. C. The Assistant Treasurer of the United States, Boston. The Assistant Treasurer of the United States, New York. The Assistant Treasurer of the United States, Philadel- phia. The Assistant Treasurer of the United States, St. Louis. The Assistant Treasurer of the United States, New Or- leans. The Assistant Treasurer of the United States, Cincinnati. The Assistant Treasurer of the United States, Chicago. The Assistant Treasurer of the United States, San Fran- cisco. The Assistant Treasm-er of the United States, Baltimore. The United States depositary, Tucson, Arizona. 144 THE EXECUTIVE DEPARTMENTS. III. Customs Division. 386. The necessity for this division arose out of the provisions of law authorizing the Secretary of the Treasury, in cases of unascertained duties, or duties or other moneys paid to a collector of customs under protest and appeal in excess of the sums required by law, to refund such excess out of the Treasury. The consideration of numerous cases of appeals from the decisions of the collectors of customs forms, perhaps, the most important duty of this division, although it is charged with many other important duties affecting the administration of the customs laws and the transaction of business in the numerous custom-houses. The proper execution of these duties on the part of the responsible head of the division requires legal knowledge and training, in order the more properly to deal with nu- merous questions arising as to the construction of statutes, and in the application of the decisions of judicial tribunals affecting points at issue between importers and the collect- ors of customs. It likewise requires a thorough knowledge of the customs laws and regulations, of the usages of trade, and to some extent the routine of commerce in foreign coun- tries. The examination which is given in these cases in the office of the Secretary of the Treasury, through this division, is, in numerous instances, preliminary to the judicial deter- mination of the questions in the courts. The importer who has paid his duties under protest can only have a standing in court after appeal to the Secretary of the Treasury with- in the required time, and after the decision of the latter on the case presented, adversely to his claim. It becomes, therefore, a matter of the greatest importance that the questions presented be carefully considered by well-trained minds, and with due regard to well-settled principles of law. A want of knowledge of such principles, or an imperfect CUSTOMS DIVISION. 145 judgment, even in a case of exceeding small amount and seemingly unimportant, may involve the Government in a loss of revenue incalculable in amount, through the appli- cation of the conclusions reached to a class of importations in the future, the extent of which can in nowise be within the reach of conjecture. At the same time, an overzealous regard for the money interests of the Grovernment, which grasps at the idea of increased and increasing revenue, while well-settled principles of law are overlooked or care- fully ignored, may, on the other hand, involve the Treasury in the hopeless and expensive litigation of hundreds of suits involving the class of importations affected. 387. It is provided by law that the decision of the col- lector of customs at the port of importation and entry, as to the rate and amount of duties to be paid on the merchan- dise entered, and the dutiable costs and charges, or as to the rate and amount to be paid on the tonnage of any ves- sel, or as to all fees, charges, and exactions whatever, shall be final and conclusive against all persons interested therein, unless the owner, master, commander, or consignee of such vessel, or the owner, importer, consignee, or agent of such merchandise, shall, within ten days after the ascertainment and liquidation of duties, give notice in writing to the col- lector on each entry, if dissatisfied with his decision, setting forth therein distinctly and specifically the grounds of his objection thereto, and shall, within thirty days after the date of such ascertainment and liquidation, appeal there- from to the Secretary of the Treasury. (K. S., §§ 2931, 2932.) By a recent act it is provided that this shall not apply to an exaction of tonnage tax, where the Secretary and the Attorney-G-eneral shall be satisfied that such exaction was in contravention of treaty provisions. (Act June 19, 1878.) 10 146 THE EXECUTIVE DEPARTMENTS. 388. And it is further provided that the decision of the Secretary of the Treasury upon such appeal shall be like- wise final and conclusive, unless suit shall be commenced for tlie recovery of such moneys claimed to have been illegally exacted within ninety days after his decision. And no suit can be maintained until after such decision shall be rendered, unless that decision shall be delayed more than ninety days from the date of the appeal, in case the entry was made east of the Kocky Mountains, or more than five months in case of an entry west of those mountains. 389.* In order to understand more clearly this matter of protests and appeals, and the duty of the Customs Division in regard thereto, it is well, perhaps, to refer briefly to what is required of a merchant at the port of entry in respect of a consignment of imported goods. 390. All goods brought within the jurisdiction of a port of entry, with purpose to unload the same, are subject to entry at the custom-house ; and only the owner or im- porter, consignee or agent, can be recognized as entitled to enter the same. The person designing to make such an entry must produce to the customs officers the original in- voice of the merchandise, properly authenticated, together with the bill of lading, and make an entry of the goods in writing, under oath. This entry is required to specify the name of the vessel, and of her master, in which, and the port or place from which, the merchandise was imported ; the particular marks, numbers, denomination, and dutiable value, including charges of each particular package or parcel ; or if in bulk, the quantity, quality, and value, including charges thereon, particularly specifying the spe- cies of money in which the invoice thereof is made out. The entry must be subscribed by the person making it, if the owner or consignee, in his own name ; or if another person, in his name as agent or factor for the owner or CUSTOMS DIVISION. 147 consignee. Such entry is made on a prescribed form. After a comparison of the same with the invoice and bill of lading, if found correct, the duties are estimated and indicated on the face of the entry, and, with the papers and a permit for the delivery of the goods on payment of duties, the same is transmitted to the naval officer of the port, if there is one, for revision, whose duty it is to check the entry, invoice, and permit, if he finds them correct. The papers are then returned to the collector's office, where the apprapriate oath is administered, and the packages — one in ten — are designated to be sent to the appraiser's store for examination, which are marked on the entry, in- voice, and permit. The amount of estimated duties having been registered in the naval office, as a check upon the col- lector, and deposited with the cashier, together with the custom-house fees, and the proper bond having been exe- cuted in cases where bond is required, the permit is signed by the collector, and then sent to the naval officer to be countersigned, when it is delivered to the importer. SOI. This is the process substantially, in a simple fornl, of entry for consumption, which is varied under certain anomalous circumstances ; such as the want of an invoice, owner's oath, &c. The importer can only receive his goods on payment of the duties estimated and of the fees. He may pay the same, and if dissatisfied he can, within the ten days limited by statute, file with the collector the written protest already described. Following this protest, if he demands a refund of duties, his next step is, within the given time, to appeal from the collector's decision to the Secretary of the Treasury. This appeal is ordinarily in the form of a simple letter, stating the importation, the name of the vessel, the particular entry, the decision appealed from ; in other words, briefly the ground of his complaint, and such facts as will identify the entry. No particular 148 THE EXECUTIVE DEPAETMENTS. form is, however, necessary. This appeal is referred to the Customs Division, in the office of the Secretary of the Treasury. Before its consideration in that division, the collector of customs of the port at which the entry was made is called upon for a report, particularly as to whether a protest was filed within the proper time. 'A copy of such protest is also called for, and information is requested of any facts from which the division can judge of the merits of the claim. As can be readily imagined, these appeals are multitudinous in number ; for with each entry and protest an appeal must be made, in order to ob- tain the refund in the particular case, although the ques- tion at issue may be precisely the same in a large number of cases. The decision by the Secretarj^, however, of one appeal, may dispose of a score of cases, or more, involving one and the same class of merchandise. But the protest must be carefully scanned in each case ; for the Secre- tary's authority to refund, as well as the importer's ability to maintain suit in court against the collector, is limited, un- der the statute, to the sufficiency of the protest. The ques- tion of the need and sufficiency of protests has been much dwelt upon in numerous decisions of the courts in these cases ; and these and other decisions involving questions which have arisen in the consideration of the tariff acts noAv constitute, as far as they go, a sure rule for the guid- ance of Treasury officers, as well as of officers of customs. The number of appeals annually made to the Secretary of the Treasury in these cases is about five thousand. 39^. Besides the duty with respect to appeals in cus- toms cases, this division is charged with the examination and approval of bonds given by persons desiring to estab- lish private warehouses, for the storage of imported goods on which the duties have not been paid. Applications for the establishment of such warehouses also receive consid- •CUSTOMS DIVISION. 149 eration by this division. These warehouses, in accordance with the statute, are of several classes, by reason of the use for which they are employed. The safe-keeping of the goods, a compliance with the warehousing laws, and the proper transaction of the business within the purpose of the statute creating the warehouse system, are secured by a bond, the penalty of which, as well as the general form, is prescribed by regulations of the Secretary of the Treasury. 3®^. The Customs Division gives attention also to the system of bonded routes, and to the bonds required from common carriers to secure the safety and proper delivery of bonded goods intrusted to them for transportation. To this end, it has the designation of the common carriers who, under sufficient security and regulations designed to protect the revenue from fraud, are permitted to transport goods in bond from one district to another ; from one port in the United States, through adjacent foreign dominions, to another port in the United States ; and from the port of entry in the United States of goods destined on arrival for immediate transportation and exportation to Canada. ■ It has also the charge of the enforcement of the regula-. tions prescribed for carrying this system of transportation into effect. It is upon inquiry constantly as to whether the goods transported are all properly received at the port of destination, and is necessarily engaged frequently in inves- tigating cases v\'hich may arise of alleged frauds or irreg- ularities on the part of the designated carriers or their employees. ti9Jr. This division has consideration of cases involv- ing errors in invoices and entries, refund and abatement of duties, drawback of customs duties on articles manufac- tured in the United States out of imported material ; also consideration of all questions arising upon the construction of the customs laws, and the general regulations thereun- 150 THE EXECUTIVE DEPARTMENTS. der, in regard to the entry, appraisal, and delivery of mer- chandise, and payment of duties thereon. It carries on coiTespondence, through the Department of State, with consular officers, in regard to dutiable values, invoices, &c., and has, indirectly, a supervision of appraisers in secm^ing uniformity in the valuation of dutiable merchandise at the various ports. It has supervision also of the seal fisheries in Alaska, and of such other matters in that portion of our territory as devolve by law upon the Secretary of the Treas- ury. 39^. This division is also charged with matters relat- ing to the compromise, under the general powers given the Secretary of the Treasury by section 3469 of the Re- vised Statutes, of cases arising from the customs revenue laws. It aids the Secretary in Ins general supervision of the numerous customs disti-icts and the transactions of cus- toms officers ; of the organization of the clerical and offi- cial force at the custom-houses, the mode of transacting business therein, as to blanks and forms of books, reports, and returns to be used. In a word, it is through this division, to a large extent, that the immense interests of the country, in its sources of revenue from customs, receive control and guidance. rv. Division op Internal Revenue and Navigation. 396. The Secretary of the Treasury relies upon this division of his office in all matters affecting the adminis- ti'ation of the navigation laws, both for foreign and domes- tic commerce, including those relating to the security and protection of passengers and of seamen on both steam and sailing vessels. To this division are referred all questions regarding the registering and licensing of the different classes of vessels. INTERNAL REVENUE AND NAVIGATION. 151 397. Vessels of the United States entitled to privileges and immunities as such over foreign or undocumented vessels, and to carry the flag of the nation, are those only which have been duly registered, and continue to be wholly owned and commanded by citizens of the United States. 398. Vessels so entitled to registry or license are those of the following classes, wholly owned by citizens of the United States, viz.: 1. Those built within the United States, and which have not been sold to a foreign citizen or subject after being once documented. 2. Those captured in war to which the United States is a party, by a citizen or by citizens thereof, lawfully con- demned as prize. 3. Those adjudged to be forfeited for a breach of the laws of the United States. 4. Those built in a foreign country, wrecked within the waters of the United States, purchased and repaired by cit- izens of the United States, at a cost equal to three-fourths of the cost of the vessel when repaired. Vessels of these several classes are prohibited a register by law, or the benefit thereof, if owned in whole or in part by a citizen of the United States who usually resides in a foreign country, during the continuance of such residence, unless such citizen is a consul of the United States, or an agent for or a partner of a mercantile house, consisting of United States citizens, carrying on Jrade within the United States. Also if so owned by a naturalized citizen of the United States residing for more than a year in the country from which he originated, or for more than two years in any foreign country, unless he be a consul or other public agent of the United States ; also if, having been recorded or reg- istered as a vessel of the United States pursuant to law, the 152 THE EXECUTIVE DEPARTMENTS, same was licensed or authorized to sail under a foreign flag and the protection of a foreign government dm'ing the existence 'of the rebellion of 1861. 399. Marine documents, consisting of certificates of registry, enrollment, and license, are issued by the collector of the port upon compliance with the requirements of law and regulations. Severe penalties — such as the forfeiture of the vessel, her tackle, &c., or their value — follow any false representations or fraudulent appliance in obtaining these papers. All business matters connected with the registry or licensing of these vessels are transacted by the collector of the port to which the same belong, under printed regu- lations and forms issued by the Secretary of the Treasury ; and these regulations and forms are construed, explained, and modified from time to time, as occasion may require, by the Navigation Division. Questions are constantly arising under tiiese regulations and the laws relating to these vessels, and are as constantly referred by the Secretary for the consideration and decision of that division. 4:00. Questions also arise in the different ports, and are likewise there referred, regarding the entry and clearance of vessels, the recording of bills of sale, mortgages, and hypothecation of vessels. 401. Every vessel arriving within a port of entry from a foreign port must, within twenty-fom* hoiirs after arrival, report to the chief oflSc^r of customs, and within forty-eight hours thereafter the master, &c., must make the entry re- quired by law, accompanied by a manifest of the cargo, in proper form and duly sworn to, and deposit the ship's papers. If the vessel is of the United States, the crew list must at the same time be exhibited, and the crew must be accounted for. 403. The masters of all vessels leaving for foreign INTERNAL REVENUE AND NAVIGATION. 158 ports, and with some exceptions leaving coast-wise, must obtain from the collector of the port a clearance, after first delivering a true manifest of the cargo, properly veri- fied and in due form, a full descriptive list of the ship's company, and a bond for the production of the crew, if on a foreign voyage or engaged in the whale fisheries. Severe penalties are imposed by law upon the master of any ves- sel leaving without obtaining the proper clearance from the collector. 403. All the incidents attending entry and clearance of vessels, and the liability of the same or the master to the penalties incurred under the statute for fraud, irregu- larity, neglect, or avoidance, as regards a due observance of law, come properly before this division, in some form or other, for consideration. 4:04. This division also has charge of matters in rela- tion to the carriage of passengers in emigrant vessels, and of those affecting steerage passengers, their rights, protec- tion, and comfort, on the great ocean steamers ; of matters pertaining to the American merchant marine in foreign ports, the care of destitute seamen in those ports, and their transportation home. In regard to this last subject, it receives reports from our consuls abroad of seamen discharged in foreign ports. For the protection of the seaman in such a case, the con- sul is required to demand from the master of the vessel three months' extra pay on account of each seaman so discharged, and in case of refusal to report the facts, so that collection may be made by the proper authorities, from the owners of the vessel, at the port to which she belongs. 40S. This division gives its attention also to matters connected with the collection of tax on tonnage of vessels arriving in the ports of the United States, and to the re- 154 THE EXECUTIVE DEPARTMENTS. fund of tonnage dues and fees exacted in excess of the sums required by law to be paid in particular cases. As regards this part of its duties, it receives reports from cus- toms officers of all vessels arriving in their respective ports, and makes a register of the same under convenient heads, showing the name of the vessel, her character and rig, her tonnage admeasurement, and the amount and time of the payment of tonnage dues. It gives attention to the ad- measurement, naming, and numbering of vessels, and to the carrying trade, under the peculiar benefits and restric- tions of the law, whether coastwise or from or to foreign countries. Jr06. This division gives its attention also to the ad- justment of claims for drawback of internal-revenue taxes ; also to other internal-revenue matters engaging the imme- diate attention of the Secretary of the Treasiu-y. 407. It adjusts the compensation to be allowed to in- formers, both under internal-revenue and customs laws, in accordance with section 3463 of the Revised Statutes as regards the first, and with the act of June 22, 1874, (Stats. 18, p. 186,) as regards the latter. 408. It has charge also of the compromise of claims and suits, on application of parties indebted to the United States, for the benefit of sections 3229 and 3469 of the Re- vised Statutes, with the exception of those arising under the customs laws. In regard to the compromise of claims generally, the au- thority of the Secretary of the Treasury is restricted to — or, in other words, his jurisdiction is obtained only upon— the favorable recommendation of the United States attor- ney, or other attorney or agent having charge of the claim, and the concurrence in such recommendation of the Solic- itor of the Treasury. In cases arising under internal-revenue laws, specially COMPROMISES AND REMISSIONS. 155 provided for by section 3229, the interposition of either of these officers is not required. When such a case is not in suit, the Commissioner of Internal Revenue may compro- mise, with the consent of the Secretary of the Treasury alone ; but after suit the consent of the Secretary must be joined with the recommendation of the Attorney-Greneral. According to an opinion of the Attorney-Greneral, a case of this character, after judgment, becomes subject to the general power of compromise given by section 3469, re- quu-ing for its exercise the concurrence of the United States attorney, the Solicitor of the Treasury, and the Secretary of the Treasury. 4:09. This division also gives direction to the authority of the Secretary under law to remit fines, penalties, and forfeitures incurred under laws relating to steam vessels ; also those incurred for violation of the customs or naviga- tion laws, or laws imposing duties or taxes. (R. S., §§ 5292, 5294 ; act June 22, 1874, Stats. 18, p. 189.) 410. In the latter case the statutes provide that the petitioner, if the value of the merchandise or vessel seized or subject to seizure is over one thousand dollars in value, shall present his petition to the judge of the district where- in the alleged violation occurred, or in which the property is situated, setting forth the facts and praying for relief; whereupon the judge is directed to inquire in a summary manner into the circumstances of the case, giving due no- tice to the United States attorney and the collector of the port. The facts appearing on such inquiry are required to be stated and annexed to the petition, and, together with a certified copy of the evidence, to be transmitted to the Secretary of the Treasm-y, who has power, upon such state- ment and evidence, to remit the fine, penalty, or forfeit- ure, or remove the disability, if in his opinion the same was incurred without willful negligence or intention of fraud in 156 THE EXECUTIVE DEPARTMENTS. the person incurring the same, and to direct the prosecu- tion to cease, if any, on such terms and conditions as he may deem just. In cases where the fine or forfeiture has been incurred under laws for imposing or collecting duties or taxes, or relating to registering, recording, enrolling, or licensing vessels, and does not exceed fifty dollars, or un- der any revenue law and the amount does not exceed one 'thousand dollars, or under any law relating to steam ves- sels, the Secretary may ascertain the facts upon any appli- cation for remission, &c., in such manner as he may deem proper. If he is satisfied of the absence of willful negligence or of intention of fraud, according to the terms of the statute, his decision is embodied in an instrument, under seal of his department, known as a " warrant of remission." Such warrant declares the remission of the fine or forfeiture, and the terms and conditions upon which it is to take effect. If a proceeding is pending in court for the enforcement of the forfeiture or penalty, the customary routine has been to transmit the warrant to the Solicitor of the Treasury, who sends it to the proper United States attorney, with in- structions that it may be duly filed in court, and may oper- ate to release the party from liis liability upon a compliance with its conditions. 4:11. This division also considers such internal-revenue matters as properly come before the Secretary of the Treasm'y. Among these are the compromise of internal- revenue cases, already referred to ; the refund of taxes erro- neously or illegally assessed ; the business relating to lands sold and disposed of under the direct -tax law; the with- drawal of alcohol or sphits from bond free of tax for the use of scientific institutions, according to the provision of section 3297 of the Revised Statutes. LOANS AND CURKENCY. 157 V. Loan and Currency Division. 41S. This division has supervision of the bonded debt of the United States. It issues all orders for engraving, printing, and numbering the Government bonds, and re- ceives, seals, and makes a correct serial record of them before they are issued by the department. No original bond goes out without the examination, sanction, and order of this division, and, likewise, without such sanction no registered bond received on a transfer passes from the control of the Treasury Department. The bonds outstand- ing and authorized are known by different designations or titles, to distinguish one from another, and a separate rec- ord of and account with each description of the loan is kept in this division. 413. The number of loans so designated and outstand- ing, including those current, in whole or in part, as well as those which have matured, is as follows : Twelve bearing interest in coin. Two bearing interest in lawful pioney. Twenty-two which have matured, and on which interest has ceased. Six made up of non-interest currency notes and certifi- cates of deposit. One of the two loans bearing interest in lawful money is composed of the Pacific railway bonds, issued to the six Pacific railway companies, in diflTerent proportions, for use in the construction of the roads, as provided by the acts of July 1, 1862, and July 2, 1864. The United States is bound absolutely for the payment of these bonds. This liability is secured, however, by a second mortgage on the road, property, and equipments of the several companies. 414. The only bonds now being issued by the United States are those of the funded loan of 1907, authorized by 158 THE EXECUTIVE DEPARTMENTS, the act of July 14, 1870, bearing interest at four per centum. Subscriptions to that loan are now being received. Still an- other loan is authorized, at four and a half per centum, by that act, to the limit of three hundred millions of dollars. Bonds of this last-named loan have been issued to Janu- ary 1, 1879, aggregating two hundred and fifty millions of dollars. Of the first-named loan, authorized at four per cent., limited by the act to one thousand millions, there had been issued to the date aforesaid bonds aggregating three hundred and thirty million seven hundred thousand dollars. 415. The issue of any of these bonds, however, does not increase the national debt ; for the law authorizing them specifically provides that their proceeds shall be ap- plied to the redemption of any of the bonds outstanding known as five-twenty bonds, at their par value, or that any of the new issue may be exchanged for the five-twenties, par for par, and for no other purpose. The purpose of the law is simply to fund, as far as it can be done, a large por- tion of the outstanding ,debt, bearing interest at six per cent., into a loan at a smaller rate of interest. The resumption act of January 14, 1875, also provides that the Secretary of the Treasury may sell either of these descriptions of bonds, and use the proceeds for the purposes of resumption of specie payments. 41®. By the provisions of the act referred to of 1870, the Secretary of the Treasury, when he is prepared to pay or cancel any amount of these five-twenty bonds, is required to give a public notice, and therein to indicate the particu- lar bonds to be paid or cancelled by class, date, and num- ber, in the order of their numbers and issues, beginning with the first numbered and issued. In three months after the date of such public notice the interest on the bonds so advertised is to cease. By a subsequent act of January 25, LOAN AND CURRENCY DIVISION. 159 1879, interest may be allowed on the redeemed bonds for this period when the same are exchanged for the four per cents. 417. These notices and calls are prepared and publish- ed by the Loan Division. The business connected with the issue of the new bonds, and with the receipt and cancella- tion of the old ones thus paid, redeemed, and exchanged, is also transacted in that division. There have been, up to and including the 4th of March, 1879, ninety-one calls for these old bonds. The call made at that date was for bonds aggregating in amount |10,000,000. The bonds embraced in the forty-sixth call constituted the residue of those issued in May and November, 1865, under the act of March 3, 1865. The forty - seventh call, therefore, com- menced with the bonds authorized by the same act, but commercially known as " consols " of 1865, which are pay- able after July 1, 1870, at the option of the Grovernment. The bonds thus called in commence with the earliest in date of five-twenties, and proceed in their numerical order, both as to the registered and coupon. The following statement will explain in detail the entire bonded as well as cun-ency debt of the United States, with reference to the titles of the several loans, the authorizing acts of Congress, and the amount originally issued under each description : ' 160 THE EXECUTIVE DEPARTMENTS. < PQ 5 M 5 ^ Eh m O P5 ft h5 i^ ooooooooooooo ooo O C' o ooo oooc ooo c ITiOOC COOCOr CD »— 1 "^ fJ* O 1:0 oj ir- ir; t-1 t-( OQ OO' 0000 lOOOO CC O^O^O 00" o'er -wo o o -^^O^Oi^O^ Ol«OiH OOOOOOOOOC 00000000000 00000000000 oo'ioioooirsmmirso O'OCOCOOCCOlOCCrHO O l« O"i-ro"t^00 ?D cT -rii" O O-i— tOiCQOi— iCTii— ICOOSO' O^-^ O CC O I— i O '^J^ cs o cT 00 r-ToTurs «o"ci >5 >, >> >ir-( d eS d rt d „" „ o 0) - "■ "■ - O ^H fH C o o qj o 0^ o oSHHt^H t*^ ^ A S P Oco rt £^ rt o c ^ o ® ft OEhco 11 162 THE EXECUTIVE DEPARTMENTS. OS4 OO r-( O ooooo o o c>o o ooooo lo i:^ o o> c:) 0^«5^0 O^^Gs^ ir^ccTocTo" O im O' o o rH_(M__0_^CiO__ o" cc" 0*^-0 TiT s c o cj g -^ +^ ^ ^ ■§ c5 d c3 d(V CD «J CO «3 . ?5 fl d i=! 5 o o o o^^ OO ceo I— I O 0*0 -t* O i-H CO CftO^'^tO cvTo'^to r-^ t-rH OS O ^ocoiooT -^Tjl|-Hi-H ft ^< OJ S =^ c d m " O S ■C s-i OS'S OOPmO |g oooooo (^ 15 s^i oooooo OOCiJO OO « 5 0 o s CD c c s >> (>5 ;>> !>> >i t-i t" oooooo CO CCCC CO CO CO H H H ;« rC^ » K H ^ O 50^«o^eoeo H -< J K C3 K H < ;« <: Ph B i ^D«0 CDC0 5D« K ocoooooooocx 1^ aj iz; M El O ««■««''(»'"(>. '>•>;>>>>;'> ^ '- ^ sc'Ssb'H N g l-sl-!H:l-si-,H s N TS -B -S '53 -d T M S5 S fl C 3 s: < K ci oi ci ci ci c- Pi O „ g W csre»«ffcrisr(M o <:d«oco«5co^ ^ COOOOO OO OO oc «1 !« <1 >1 >^ >1 >ll >^> ■> ^ s s sss'S tl l-:l-5>-ih-sH^I- c >: ' z '■'0 2 c 2: LOAN AND CURRENCY DIVISION. 163 418. Tliis division has charge of the details of negoti- ating United States interest-bearing securities ; of the prep- aration of orders for engraving and printing United States bonds ; of the counting, cancellation, and record of bonds received for redemption, or for exchange for registered bonds ; of the preparation of vouchers for the issue of registered bonds ; of the examination and record of trans- fers of registered bonds. 4:19. This division receives notice of caveats filed against United States securities alleged to have been destroyed, lost, or stolen, and in connection therewith procures evidence •for the courts and the law officer of the department, and in cases of reissue secures the requu'ed indemnity for the Government. By provision of the statutes, the Secretary of the Treasury, upon being satisfied by sufficient evidence of the destruction or defacement of an interest-bearing bond, identified by number and description, without bad faith on the part of the owner, or of the loss or destruction of any registered bond, so that the same is not held by any person, may issue, under proper restrictions, a duplicate, upon receiving a sufficient indemnity bond, with two sure- ties, securing the United States against any claim for own- ership in such lost or destroyed bond. Upon such loss or destruction being discovered, notice, byway of caveat, should be filed with the Secretary of the Treasury, giving full de- scription of the lost or destroyed bond, together with full and ample proof, by affidavit or otherwise, of the loss or destruction. This proof is considered in this division, and is subject to the approval of the First Comptroller of the Treasury. If it is concluded to issue a duplicate, the in- demnity bond before referred to is prepared for the execu- tion of the party concerned and his sureties. Without this indemnity, the Secretary cannot issue a duplicate of the bond shown to have been lost, defaced, or destroyed. 164 THE EXECUTIVE DEPARTMENTS, 4:S®. This division makes a record also of the issues of gold and currency certificates, and of their cancellation upon redemption ; also of the receipt, counting, cancella- tion, and destruction of redeemed District of Columbia securities. 4:^1. This division has supervision of the counting, can- cellation, record, and destruction of all redeemed and mu- tilated United States notes and fractional currency ; also of internal-revenue stamps redeemed, or those mutilated in printing. This part of its duties formerly devolved upon a distinct division, called the Currency Division, which, at a recent period, was consolidated with the Loan Division* These United States and fractional notes are received first by the Treasurer of the United States, in whose office they are put into packages, after a careful count, and cut in half. Of the legal-tender and other notes the lower halves, and of the fractional currency the left-hand halves, are sent to this division for verification of the count ; the remaining halves to the corresponding divisions of the Register's office. They, therefore, undergo three separate counts, each count and record of the same being a well-devised check upon any possible scheme of fraud: 4:33. This division has charge also of the distinctive paper for United States notes, bonds, and currency, em- bracing its receipt from the superintendent at the manu- factory ; its issue on proper requisitions ; the keeping of accounts thereof with the superintendent at the manufac- tory, with the Bureau of Engi-aving and Printing, with the various bank-note companies, with the Comptroller of the Currency, with the Treasurer of the United States, and with the Register of the Treasury ; also of the keeping of a sim- ilar account of all paper used for internal-revenue stamps, from the time of its receipt by the superintendent at the THE REVENUE MARINE SERVICE, 165 manufactory until its delivery to the Commissioner of In- ternal Revenue in stamps. VI. The Division of the Kevenue Marine. 4^3. In order the more efficiently to prevent smug- gling, and to aid the customs officers in the collection of the revenue, the law has placed under the control of the Secretary of the Treasury a fleet of armed vessels, officered, manned, and equipped. These vessels guard the coast, the inlets, and the rivers along the sea-board ; they are stationed in the harbors of our larger ports, and are ready at all times for pm'suit, for the purpose of overhauling or boarding sus- picious craft and incoming vessels, and for general purposes of search and observation. 4134. The duties of the Secretary of the Treasury, in regard to these vessels and their employment, are adminis- tered through this division. These include the manage- ment of the service ; the supervision of the building and equipment of the vessels ; the determination of the class and kind of vessel ; the size, rig, &c,, of the same ; the drawing of specifications for hulls, spars, rigging, and ma- chinery ; the advertisement of proposals to build ; the ex- amination of proposals when made ; the selection of the lowest bidder, or the party with whom to enter into con- tract; the making of contracts for construction; the in- spection and superintendence of the work as it may pro- gress ; the selection of the necessary armament, equipment, and stores of the vessels ; and the examination and certifica- tion of all accounts arising from these operations, prelim- inary to then' proper adjustment by the accounting officers. 4S5. This division also determines upon the repair, purchase, and sale of revenue vessels, and prepares the papers connected therewith ; also upon the designation of the vessels in the service to their respective stations of 166 THE EXECUTIVE DEPARTMENTS. duty, and the defining of the cruising-ground of each ; also upon the assignment of the officers to duty, upon the pur- chase of supplies, the regulation of the crew, upon the wages to be paid, and upon the complement of men for each vessel. This division also examines and certifies the accounts of the vessel, the pay-rolls and accounts of dis- bui'sements made by the collectors of customs, and of the accounts of the officers. It also examines and settles claims against the revenue-cutter service for damages by collision, for wharfage, tonnage, &c. 4SII. This division thus directs the management and maintenance of an armed fleet of vessels, 36 in number, employing 203 officers and about 800 men. The officers designated by the statutes, for each vessel, are one captain, one first, one second, and one third lieu- tenant ; and for each steam vessel, in addition, one engi- neer and an assistant engineer ; but the Secretary is left to his own discretion as to a modification of this number, and as to the number of petty officers and men to employ. 4:^7. The Revenue Marine Division is charged also with all matters relating to the United States coast survey coming before the Secretary, as well as matters relating to weights and measures, upon which the Secretary is required by law to act ; also those pertaining to the light-house es- tablishment. VII. Division of Appointments. 438. This division has supervision of all matters relat- ing to the appointment, removal, or suspension of all offi- cers, clerks, messengers, &c., under the control of the Treasury Department ; including the examination of appli- cations and recommendations for appointment or employ- ment, and the preparation of commissions for appointees ; the examination and investigation of all complaints and APPOMTMENTS, STATIONERY, PRINTING. 167 charges against officials or employees, except when such investigation is otherwise specially directed. 4:29. It is charged with the preparation of reports re- quired liy law to be laid before Congi-ess by the Secretary of the Treasury, relative to the employment and compen- sation of persons in various branches of the public service, and Avith the preparation and publication of the "United States Treasury Kegister." 4:S®. It is also charged with the verification of all pay- rolls of the department ; with the inspection of the accounts of steamboat inspectors and internal-revenue gangers ; and the examination of all estimates for salaries and compen- sation of officers and employees. 4LS1. Also with the keeping of accounts of miscella- neous expenditures from the appropriation for the collec- tion of the revenue fro'm customs. 4S^. Also with the keeping of the account of absence from duty of employees in the several bureaus and offices of the department, and the consideration of requests for leave of absence. VIII. Division op Stationery, Printing, and Blanks. 4:33. This division is charged with the purchase and supply of stationery, blanks, and blank books for the depart- ment, sub-treasuries, depositaries, custom-houses, revenue vessels, life-saving stations, marine hospitals, light-houses, and internal-revenue offices ; and with the supervision of the printing, binding, lithographing, and engraving for the department, except United States bonds and notes. United States currency, national - bank notes, and internal-revenue stamps ; also with the arrangement for publication and the indexing of the several reports and tables comprising the finance report. 434. Also with the superintendence of the advertising 168 THE EXECUTIVE DEPARTMENTS. of the department ; the examination and reference to the proper officers of the accounts for such advertising ; and the subscription for newspapers and periodicals. ^SS. It is charged also with the preparation and deliv- ery to disbursing officers of the Government of all disburs- ing checks used by them, except pension checks ; the cus- tody and distribution of official postage stamjjs for the department ; the custody and distribution of cigar stamps to officers of the customs ; the examination of the accounts of those officers to see that such stamps are properly ac- counted for ; and, generally, with all business connected with the foregoing. IX. Division op Special Agents. 436. This division is charged with the assignment and detail of special agents, and the e^famination of their ac- counts for compensation and travelling expenses, and the examination and reference of their reports ; also with the following enumeration of duties : 4z^7. The supervision and enforcement of the regula- tions for the prevention of smuggling and frauds on the customs revenue. 4LS8. The supervision over the customs districts, and over the acts of customs officers and their books, papers, and records, with a view of securing uniformity in their methods of transacting business. 4:3f). The supervision of the transportation of merchan- dise in bond, including the examination of the reports of collectors of customs at ports of shi]Dmentfand of arrival; and the investigation of casas arising from alleged irregu- larities in connection with such transportation. 440. The examination and approval of bonds for cus- toms warehouses and bonded routes, and the enforcement of the laws and regulations governing the trade with Mexico THE SECKET SERVICE. 169 and Canada, so far as relates to the establishment of bonded routes and mode of transportation. X. The Secret Service Division. 441. This division is under the charge of an officer designated by the Secretary of the Treasury as Chief of the Secret Service. The division itself, as well as the chief, is the creature of regulation of the department, the authority for its establishment being implied from the act of Con- gress appropriating for the current fiscal year a sum of money for the " expenses in detecting and bringing to trial and punishment persons engaged in counterfeiting Treas- ury notes, bonds, national-bank notes, and other securities of the United States, and the coinage thereof, and for de- tecting other frauds upon the Grovernment, to be disbursed under the direction of the Secretary of the Treasury." 44S. The division thus established, although connected with the Treasury Department, and immediately with the Secretary's office, has been placed by the Secretary under the general direction of the Solicitor of the Treasury. 443. The principal duties of the chief and his subordi- nates are to detect and to bring to trial persons engaged in counterfeiting the coin, currency, and securities of the United States, and those engaged in passing or dealing in the same ; but they are also engaged in the detection of other frauds on the Grovernment. This division, as well as the preceding and the one named immediately hereafter, has no specific authority of law as an organization of the Secretary's office, and is not presided over, as in the case of the other divisions, by a chief whose appointment as such is provided for. The designation of the division and the detail of the head thereof, as well as its organization, spring from the general authority of the Secretary to prescribe rules for the government of his de- 170 THE EXECUTIVE DEPARTMENTS. partment and for the distribution of business therein. (K. S„ § 161.) XI. Division op Captured and Abandoned Pkoperty. This division grew originally out of the administration by the Secretary of the Treasury of the acts of Congress restricting and regulating commercial intercourse ^vith parts of the country the inhabitants of which were, or were de- clared to be, in a state of insurrection. Under these laws, trade regulations had to be established to meet the exi- gencies existing at the time of their enactment, arising out of the then existing rebellion of the year 1861 and subse- quent years ; captured and abandoned property had to be taken care of and accounted for ; permits to trade were required to be issued within the terms of the laws ; the purchase and disposition of the products of insurrection- ary sections of the country had to be provided for under special laws applicable ; and the vast business, intricate and delicate to the greatest degree, had to be taken care of under the general supervision of the Secretary of the Treasury. This involved the appointment and supervis- ion of general and special agents, having special territorial jurisdiction, whose duties required the issue of permits ; the regulation, under instructions from head-quarters, of trade ; the seizure or receipt of property captured by the army or found abandoned ; the safe-keeping and transportation of the same ; its sale or other disposition ; the rendition of proper accounts of the same or of its proceeds, and the decision of questions arising out of ownership, or contro- versies between claimants. In the administration of this business there has been a vast accumulation of papers, cor- respondence, and records, all of which are now in charge of the present Division of Captured and Abandoned Prop- erty, in the office of the Secretary of the Treasury. It is CAPTURED AND ABANDONED PROPERTY. 171 the duty of this division to preserve these files and records in a methodical manner, and to furnish information there- from as it may be required by Congress, the Secretary of the Treasury, the Attorney-Greneral, the Court of Claims, Claim Commissions, or to meet any other legal and proper deinand. Considerable labor is required in the examination of the rec- ords pertaining to the seizure, detention, and sale of cotton by the United States, through its agents, during the war of the rebellion and subsequently ; which examination and the information to be obtained are required by the Court of Claims, by rules issued upon the head of the department, to answer pending cases brought by claimants against the United States in that tribunal. This division has referred to it, for adjudication, claims made under the fifth section of the act of May 18, 1872, (Stats. 17, p. 134,) by lawful owners or their legal represent- atives, of cotton seized after the 30th of June, 1865, by the agents of the Grovernment, unlawfully and in violation of instructions, the net proceeds of which were actually paid into the Treasury of the United States. The opera- tion of this section is limited, by its provisions, to claims filed in the Treasury Department within six months after the passage of the act. Although no claims are now filed or received under this provision, yet there are numerous claims yet unadjudicated, involving continuous and labo- rious employment of the head of this division and his as- sistants. This division also examines and refers for payment final judgments of the Court of Claims in favor of claimants, it being provided, by section 1089 of the Kevised Statutes, that such judgments shall be paid out of any general ap- propriation made by law for the satisfaction of private claims, on presentation to the Secretary of the Treasury of a copy of such judgment, properly certified by the clei'k of 172 THE EXECUTIVE DEPARTMENTS. the court and signed by the presiding judge. These claims or judgments are payable out of appropriations made by Congress annually, with the exception of those arising out of " captured and abandoned property." These last are payable only out of the proceeds of such property covered in the Treasury, and are provided for by what are known as the permanent appropriations, according to section 3689 of the Revised Statutes. This division also determines questions of set-off against such judgments, of debts due the United States, as provided by the act of March 3, 1875. (Stats. 18, p. 481.) That act provides that when any final judgment recovered against the United States, or other claim allowed by legal author- ity, shall be presented to the Secretary of the Treasury for payment, and the plaintiff or claimant shall be indebted to the United States, it shall be that officer's duty to with- hold payment of an amount of such judgment or claim equal to the amount due the United States. But if the plaintiff or claimant denies his indebtedness or refuses to consent to the set-off, the Secretary is required to withhold payment of the amount, and an additional sum to cover charges and costs, and to cause legal proceedings to be im- mediately commenced, and to cause the same to be prose- cuted to final judgment with all reasonable dispatch. If judgment in such action shall be against the United States, or the amount recovered shall be less than that withheld, the balance must be paid over to the plaintiff or claimant, with six per cent, interest from the time it has been with- held from him. • This division gives its attention also to business growing out of the joint resolution of Congress approved June 21, 1870, (Stats. 16, p. 380,) which authorizes the Secretary of the Treasury to make contract and provision for the pres- ervation, sale, or collection of any property, or the pro- THE DISBURSING CLERKS. 173 ceeds thereof, which may have been wrecked, abandoned, or become derelict, being within the jurisdiction of the United States, and which ought to come to the United States, or for any moneys, dues, and other interests formerly in the possession of or due to the so-called Confederate States or their agents, withheld or retained by any person, corporation, or municipality whatever. In contracts which the Secretary may so make, he is authorized to allow such compensation to any person giving information thereof, or who shall actually preserve, collect, surrender, or pay over such moneys, dues, &c., as he may deem just and reason- able, all such compensation and the charges and expenses to be paid only from moneys realized from the property collected under the specific agreement. XII. Disbursing Clerk. 444. Attached to the office of the Secretary of the Treasury also are two disbursing clerks, who hold positions substantially analogous to those held by heads of divisions. Their respective duties are distributed as foljows : One is charged with the payment of salaries and com- pensation of the officers and employees in the following- named offices : Office of the Secretary of the Treasury. Office of the Second Auditor. Office of the Supervising Architect. Office of the Supervising Surgeon - Gleneral of Marine Hospitals. Office of the Supervising Inspector - Greneral of Steam Vessels. Division of Loans in the office of the First Auditor. Division of Loans in the office of the Treasurer. The payment of the salaries and compensation of tempo- rary clerks in the department. 174 THE EXECUTIVE DEPARTMENTS. Salaries and compensation of special agents. Salaries and compensation of custodians and janitors of all public buildings under the control of the Treasury De- partment. Salaries and compensation of all inspectors of steam- boats. Also, the disbursement, upon the order of the Secretary of the Treasury, of such moneys as may be placed in his. hands from the following aijpropriations, together with the keeping and rendering of the necessary accounts connected therewith : Expenses of collecting the revenue from customs. Expenses of the revenue-cutter service. Life-saving service, contingent expenses. Establishment of new life-saving stations. Vaults, safes, and locks for public buildings. Plans for public buildings. Contingent expenses of Independent Treasury. Contingent expenses of Treasury Department (eleven appropriations). Various appropriations for the erection and repairs of public buildings under the control of the Treasury Depart- ment throughout the country. Also, all other moneys from other appropriations that may be from time to time placed in his charge by the Sec- retary. Xlir. Disbursing Clerk. 44^. The payment of the salaries and compensation of the officers and employees in the following-named offices is assigned to the other disbursing clerk, viz.: Offices of the First and Second Comptrollers. Offices of the First, Third, Fourth, and Fifth Auditors. Office of the Treasurer. THE DISBURSING CLERKS. 175 Office of the Comptroller of the Currency. Office of the Commissioner of Customs. Office of the Commissioner of Internal Kevenue. Office of the Light-house Board. Office of the Director of the Mint. Bureau of Statistics. Also, the disbursement, upon the order of the Secretary of the Treasury, of such moneys as may be placed in his hands from the following appropriations, together with the keeping and rendering of the necessary accounts connected therewith : Eefunding the national debt. Services and expenses of Southern Claims Commission. Inquiry into the causes of steam-boiler explosions. Treasury building, Washington, D. C. Propagation of and inquiry respecting food-fishes. Illustrations of report respecting food-fishes. Kepairs and preservation of public buildings. Furniture and repairs of same. Fuel, lights, and water for same. Heating and hoisting apparatus for same. Assessing and collecting internal revenue. Punishment for violation of internal-revenue laws. Salaries and expenses of supervisors and subordinate officers of internal revenue. Stamps, paper, and dies. Salaries of Bureau of Engraving and Printing. Labor and expenses of engraving and printing. Transportation of United States securities. Incidental expenses of national currency, office of the Treasurer of United States. Also, all other moneys from other appropriations that may be from time to time placed in his charge by the Sec- retary. 176 THE EXECUTIVE DEPARTMENTS. XIV. The Light-house Board. 440. The Light-house Board, which by law is attached to the office of the Secretary of the Treasury, is composed, according to the statutes, of two officers of the navy of high rank, two officers of the corps of engineers of the army, and two civilians of high scientific attainments, to- gether with an officer of the navy and an officer of engi' neers of the army as secretaries, all of whom are appointed by the President of the United States. The Secretary of the Treasury is made president of the board ex officio. (E.. S., § 4653, 4654.) 447. The board is required to elect by ballot one of its number as chairman, whose duty it is to preside at meetings in the absence of the president, and to perform such acts as the rules of the board may prescribe. (E,. S-, § 4655.) 448. The board is required to meet on the first Mon- days in March, June, September, and December, but it may be convened oftenerby the Secretary of the Treas- ury ; and it may adopt such regulations for the govern- ment of its meetings as it may judge expedient. (R. S., §§ 4656, 4657.) 449. Under the superintendence of the Secretary of the Treasury, the board is required to discharge all admin- istrative duties relating to the construction, illumination, inspection, and superintendence of light-houses, light-ves- sels, beacons, buoys, sea-marks, and their appendages, em- bracing the security of foundations of works already exist- ing, the purchasing of illuminating and other apparatus, supplies and materials of all kinds for building, and for rebuilding, when necessary, and the keeping in good repair the light-houses, light-vessels, beacons, and buoys of the United States. It is required also to take charge and cus- THE LIGHT-HOUSE BOARD, 177 tody of all the archives, books, documents, drawings, mod- els, returns, apparatus, and other things appertaining to the light-house establishment. (R. S., § 4658.) 4:iS0. It is required to furnish, upon the requisition of the Secretary of the Treasury, all the estimates of expense which the several branches of the light-house service may require, and such other information as may be needed to be laid before Congress at the commencement of each session. (R. S., § 4659.) JrSl. The board is authorized, when an appropriation has been made for a new light-house the site of which does not belong to the United States, to purchase the nec- essary land from such appropriation ; and no structure is to be erected on any site until cession of jurisdiction over the land has been made to the United States. (R. S., §§ 4660, 4861.) 4:0^. The board is required to cause to be prepared by its engineer secretary, or by such officer of engineers of the army as may be detailed for the purpose, all plans, drawings, specifications, and estimates of costs of all illum- inating and other apparatus, and also for the construction and repairs of towers, buildings, &c., connected with the light-house establishment ; and no bid or contract can prop- erly be accepted or entered into, except upon the decision of the board, at a regular or special meeting, and through its properly authorized officers. (R. S., § 4665.) 4:5B, All materials for construction and repairs of light- houses, &c., are required to be procured by public con- tracts, under regulations to be prescribed by the board. (R. S., § 4666.) 4:54. The board is required to arrange the Atlantic, Gulf, Pacific, and lake coasts of the United States into light-house districts, not exceeding twelve in number ; and an officer of the army or navy is required to be assigned 12 178 THE EXECUTIVE DEPARTMENTS. to each district as a light-house inspector, subject to the orders of the board. (R. S., §§ 4670, 4671.) 4:55. Upon the recommendation of the board, the Sec- retary of the Treasury may discontinue from time to time such lights as may from any cause become useless or un- necessary, and, on like recommendation, he may reestablish any lights which have been thus discontinued whenever hes believes such reestablishment to be required by public con- venience or the necessities of trade or commerce. (R. S., § 4674.) 45@. It is made the duty of the Light-house Board to mark all pier-heads belonging to the United States, situated on the northern and northwestern lakes, whenever the board is duly notified by the department charged with the con- struction or repair of pier-heads that the construction or repair of any such pier-heads has been completed. '(R. S., § 4677.) It is also authorized, when deemed necessary, to place a light-vessel or other suitable warning of danger on or over any wreck or temporary obstruction to the entrance of any harbor, or in the channel or fair-way of any bay of sound. (R. S., § 4676.) 45 T. The clerical business required to be ti'ansacted by the Light -house Board is under the supervision of a Chief Clerk. The law provides for a limited number of clerks of the several classes, and a larger number of clerksy' copyists, and draughtsmen are detailed from the office of the Secretary of the Treasury, according to the character and amount of the work required to be performed. XV. Bureau of the Mint. 458. It is provided by law that there shall be in the Treasury Department a Bureau of the Mint, embracing in its organization and under its control all United States .mints for the manufacture of coin, and all assay offices for BUKEAU OF THE MINT. 179 the assay, parting, and refining of metal and bullion, and the stamping of the bars thereof previous to the coinage of the same. 4:59. The different mints so under the direction of this bureau are those at Philadelphia, San Francisco, Denver, New Orleans, and Carson City. 46®. The different assay offices are those at New York, Boise City, and at Charlotte, North Carolina. 4:61. The ofiScers of each mint are a superintendent, an assayer, a melter, a refiner, a coiner, and for the mint at Philadelphia an engraver, in addition. 4:6^. The officers of the assay oflices are an assayer and a melter, and at the assay office at New York, in addition, a- superintendent and a refiner. 465. The chief officer of this Bureau of the Mint is the Director of the Mint, who is under the general direction of the Secretary of Treasury. He receives his appointment from the President, with the advice and consent of the Senate. (R. S., § 343.) 464. He is charged with the general supervision of all mints and assay offices, and is required to make an annual report to the Secretary of the Treasury at the close of each fiscal year, and from time to time such additional reports, setting forth the operations and conditions of these institu- tions, as the Secretary may need ; also to lay before that officer annual estimates for then- support. (R. S.j § 345.) 46^. He is empoweredj with the approbation of the Secretary of the Treasury, to determine the annual salaries of the assistants and clerks of the several mints, and his approval is required of the wages allowed and paid by the superintendents. (R. S., § 3499.) 466. He is empowered, with the approvalof the Secre- tary, to engage temporarily, for the purpose of preparing the devices, models, moulds, and matrices or original dies i>^ 180 THE EXECUTIVE DEPAKTMENTS. for the same, the services of one or more artists distinguish- ed in their respective departments of art, (R. S., § 3510.) 46'^. He may from time to time establish the vahiation at which silver bullion contained in gold deposits and sep- arated therefrom may be paid for in silver coin. (R. S., § 3520.) 468. The Director of the Mint, with the approval of the * .Secretary of the Treasury, is required to fix from time to time the charges for converting standard silver into trade dollars ; for melting and refining, when bullion is below standard ; for toughening, when metals are contained in it which render it unfit for coinage ; for copper used for al- loy, when the bullion is above standard, ; for separating the gold and silver, when these metals exist together in the bul- lion ; and for the preparation of bars, so as to equal, but not exceed, in the judgment of those officers, the actual average cost to each mint and assay office of the material, labor, wastage, and use of machinery employed in each of these cases. (R. S., § 3524.) 4©!?. Under general regulations of the Director of the Mint, approved by the Secretary of the Treasury, silver coins other than trade dollars may be transmitted in parcels from time to time to the Assistant Treasm-ers, depositaries, and other officers of the United States. (R. S., § 3527.) 4*^®. The minor coins may, at the discretion of the Director of the Mint, be delivered in any of the principal cities and towns of the United States at the cost of the mint. (R. S., § 3529.) XVI. The Construction Branch of the Treasury. The Supervising Architect. 4:71. This is practically a branch of the office of the Secretary of the Treasury. It is so recognized in the act of 1875 reorganizing the Treasury Department, and is there ENGRAVING AND PRINTING. 181 given a distinctive organization, with the Supervising Archi- tect at its head. ^72, In this office are prepared the plans, specifications, and estimates for the construction or repair of such public buildings as are by law placed under the control of the Treasury Department. In this labor the Supervising Archi- tect has the assistance of a corps of skilled draughtsmen and computers. Plans for the construction of new build- ings, together with specifications and detailed estimates, are required to be made by that officer, and to receive the approval of the Secretary of the Treasury, the Secretary of the Interior, and the Postmaster-General, before any money can be legally expended thereon. 4:73. The Supervising Architect, under dhection of the Secretary of the Treasury, advertises for proposals for ma- terials and workmanship for buildings under construction and repair, and prepares contracts and supervises the work in progress, whether under contract or otherwise. In his office all accounts connected with such work are examined preliminary to adjustment by the proper accounting offi- cer of the Treasury. That officer also attends to the rent- ing or leasing of buildings or parts of buildings required for the use of customs officers in the several collection dis- tricts ; also to the repairs or alterations in such buildings ■ necessary to fit them for official use ; and in general super- vises the transaction of all business pertaining to the loca- tion, construction, and repair of buildings under the control of the Treasury Department. XVII. Bureau of Engraving and Printing. 4:74, This bureau grew out of the necessity for the issue of paper currency to meet the demands on the Grov- ernment in the early part of the war of the rebellion. At first contracts were made with the bank-note companies of 182 THE EXECUTIVE DEPARTMENTS. If ew York for the printing and supply of this currency, and by the terms of those contracts the notes were delivered to the Treasury Department at Washington in sheets. Here they were required to be signed for the Treasurer and Eegister, which was done tln-ough a detail of clerks from the different bureaus of the department. The notes also required clipping and separating, which were done at first by shears, in the hands of a similar detail of clerks who could be spared from their ordinary business. Subse- quently women were employed for the purpose ; but the work grew to such a magnitude, by reason of the great demand for the circulation of the notes, that mechanical means were found necessary. This, however, was the origin of the employment of women in the departments. From this their employment extended to copying, and by degi*ees to even a higher grade of clerical work. The preparation and operation of machines for clipping and separating the notes gave rise likewise to a division of labor, connected with the office of the Secretary of the Treasury, which was the nucleus of the present Bureau of Engraving and Print- ing. This division grew by degrees until the officer at the head of the same, who proved to be of great mechanical skill as well as an able organizer, conceived the idea of . engraving and printing the bonds of the Grovernment at the Treasury Department. This enterprise, after obtaining the reluctant consent of Mr. Chase, then Secretary of the Treasury, was accordingly commenced with the third series of five-twenty bonds, he having been convinced that the engraving of these, and perhaps subsequent issues, could be accomplished at a great saving of expense to the Grovern- ment. This was the commencement of the bureau, which has since attained such a magnitude and excellence as a bank-note establishment, producing its millions of issues, rivalling, if not surpassing, in artistic merit all former work of this description. M4.KIITB1 HOSPITALS. 183 Tke law ^ecifically provides for this bureau a chief, one assistant, an accountant, eight clerks, and three copyists ; and the sum of two hundred thousand dollars is appro- priated for the current fiscal year for labor and expenses of engraving and printing, for the purchase of engravers' tools, dies, rolls, plates, machinery, and for repairs of the same- The bureau accordingly employs a large force of engxavers, plate-printers, and transferrers, among whom are some of the best-skilled of the country in this line of art ; and it is supplied with superior presses, lathes, and rnachui- ery. It is now engaged in the production of the new four per cent, consuls, loan of 1907, heretofore described in section 414. As the printing of these is completed they are de- livered to the Loan and Currency Division of the office of the Secretary of the Treasury, where they receive the im- print of the Treasury Department seal, and are there issued. It is also engaged in printing national-bank notes, on the requisition of the Comptroller of the Currency, for new banks, or for use in supplying the place of worn-out and mutilated notes as fast as the same are destroyed, as is hereafter described in treating of the particular division of that office having charge of the destruction of the same. The entire work of printing this class of notes, as likewise all other printing of United States notes, bonds, checks, cer- tificates of deposit, and internal-revenue beer and tobacco stamps, is done in this bureau in the Treasury Department. XVIII. Office of Supervising Surgeon - General of Marine Hospitals. 475. This officer was first provided for by act of June 29, 1870, under the designation of Supervising Surgeon of Marine Hospital Service, subject to appointment by the Secretary of the Treasury. Subsequently, in an appropria- 184 THE EXECUTIVE DEPARTMENTS, tion act of March 3, 1875, provision was mad5 for the saP ary of the "Supervising Surgeon -Greneral of the United States Marine Hospital Service," to be paid out of the ma- rine hospital fund, and for his appointment by the Presi- dent, by and with the advice and consent of tile Senate. By act of the same date, entitled "An act to promote econ- omy and efficiency in the marine hospital service," provis- ion is also made for the payment of the compensation out of that fund, but the officer is designated as " Supervising Surgeon of the United States Marine Hospital Service." The operations of this service are placed by law in the du-ection of the Secretary of the Treasury. 47®. The duties prescribed as those of the " Supervising Surgeon" are the supervision of all matters connected Avith the marine hospital service, and of disbursements of the fund for the relief of sick and disabled seamen. 477. He is required to make monthly reports to the Secretary of the Treasury. 478. The fimd for the support and maintenance of this hospital service is derived from a tax, which the master of every United States vessel is required to pay, of forty cents per month for each and every seaman employed, which sum the master is entitled to collect and retain from the wages of such seamen. The sum annually realized from this tax is about ^330,000, which is insufficient, usually, for the payment of the expenses necessarily incurred for the treat- ment of from ten to fifteen thousand patients during the year. The deficiency is made up from an appropriation by Congi'ess. Seamen employed on a foreign vessel, sick and disabled in our ports, may receive the benefits of this hos- pital service under regulations of the Secretary of the Treasury, and at such rates as he may prescribe, on the application of the master of such vessel, who is required to pay the charges therefor to the collector of the port before he can receive a clearance. BUREAU OF STATISTICS. 185 479. The clerical work of this office is somewhat of a varied character. Returns of hospital dues are received, em- bracing accounts from numerous customs ports, with their vouchers; also accounts and vouchers pertaining to the disburseiTflllht of the funds applicable to the service. These accounts require laborious examination, the necessary cor- rections and official correspondence with collectors and disbursing agents, and, finally, their transmission to the First Auditor for settlement. Sets of books are kept, show- ing the receipts of hospital dues and the disbursements made from the fund. This office is also in receipt of numerous requisitions from the several hospitals through- out the country for supplies, including subsistence stores, medicines, surgical appliances, instruments, &c., which req- uisitions require proper examination, revision, and action. The office also receives medical and surgical returns, offi- cial reports relating to the transactions and routine of the service, which require examination, tabulation, and record- ing ; also surgeons' certificates and permits in great num- bers, which need to be passed upon. Besides these enume- rated items, the general correspondence and miscellaneous business of the office are of considerable magnitude. XIX. BuBEAu OF Statistics. 48©. This bureau was established by an act of Congress approved July 28, 1866, wherein the Secretary of the Treas- ury was authorized to appoint a director to superintend its operations. Subsequently, by act of July 20, 1868, (Stats. 15, p. 99,) it was styled a division in the office of the Sec- retary, and placed in charge of the Special Commissioner of Internal Revenue, the office of Director of the Bureau of Statistics being thereby abolished. The Revised Statutes, however, recognize the designation of " Bureau of Statis- tics," but provide for the appointment, by the Secretary 1:85 THE EXECUTIVE DEPARTMENTS. of the Treasury, of a division chief as the superintendent thereof. The purpose of this bureau is to collect, arrange, and classify such statistical information as may be procured showing or tending to show, each year, the condftion of the agriculture, manufactures, domestic trade, currency, and banks of the several States and Territories. 4:81. The chief of the bureau is required to prepare annually a report on the statistics of commerce and navi- gation of the United States with foreign countries. In this report he is required to comprehend all goods, wares, and merchandise exported from the United States to other countries, all goods, wares, and merchandise imported into' the United States from other countries, and all navigation employed in the foreign trade of the United States. The topics are to be stated according to the following manner : First. The kinds, quantities, and values of all articles exported and of all imported are to be distinctly stated, except where it may appear that separate statements of the species, quantities, or values of any particular articles would «well the statement without utility, when in such case the kinds and total value of such articles are to be stated to- gether, or in such classes as the Secretary of the Treasury may think fit. Second. The exports are to be stated so as to show those to each foreign country and their values ; and the imports so as to show the imports from each foreign country and their values. Third. The exports are to be so stated as to show sepgi- rately the exports of articles of the production or manufac- ture of the United States and their values, and the exports of the production and ma^ijufacture of foreign countries and their values. '^mUJL.- Pourth. The navi JHHInrployed in the foreign trade of BUItEAW OF STATISTICS. 18.7 the United States is to be stated in such manner as to show the amount of the tonnage of all vessels departing from the United States for foreign countries, and, separately, the amoimt of such tonnage of the United States and of for- eign vessels ; also the foreign nations to which such for- eign tonnage belongs, with the amount ; and in such man- ner as also to show the tonnage of all vessels departing for every particular foreign counti'y with which the United States has any considerable commerce, with a separate statement as to the tonnage of such vessels of the United States and foreign countries respectively; and in such manner as to show the tonnage of all vessels arriving in the United States from foreign countries, separating the amount of tonnage of United States vessels from that of foreign vessels, and stating the foreign country to which the latter belong, with the tonnage belonging to each foreign nation ; and in such manner as to show the tonnage of all vessels irom every particular foreign country with which the Uni- ted States has any considerable commerce, and, separately, the amount of such tonnage of vessels of the United States and the amount of such tonnage of foreign vessels. Fifth. Such accounts are to comprehend, in tabular form, the quantity, by weight or measure, as well as the amount of value of the several articles of foreign commerce, whether dutiable or otherwise ; also a similar and separate statement of the commerce of the United States with the British Prov- inces under the late so-called reciprocity treaty with Gnreat Britain. (R. S., §336.) 48S. In order to enable the Ohief of the Bureau of Statistics to prepare this annual report, the statutes require the observance of certain prescribed regulations on the part of all collectors of customs. (R. S., § 337.) 483. The chief of this bureau is also requu-ed to pre- pare and publish monthly reports of the exports and im- 188 THE EXECUTIVE DEPARTMENTS. ports of the United States, including the qu.antities and vahies of goods warehoused or withdrawn from warehouse, and such other statistics relative to the trade and industry of the country as the Secretary of the Treasury may con- sider expedient. (R. S., § 339.) 484:. Also an annual statement of vessels registered, enrolled, and licensed under the laws of the United States, together with the class, name, tonnage, and place of regis- try of each vessel, and such other information as the Sec- retary of the Treasury may deem proper to embody therein. (R. S., § 340.) 485. Also an annual statement of all merchandise in transit through the United States to foreign countries, each description of merchandise, so far as practicable, ware- housed, withdrawn for consumption, exportation and trans- portation to other districts, and remaining in warehouse at the end of each fiscal year. (R. S., § 341.) 48®. The chief of this bureau is required to collect, digest, and arrange for the use of Congress the statistics of the manufactures of the United States, their localities, sources of raw material, markets, exchanges with the pro- ducing regions of the country, transportation of products, wages, and such other conditions as are found to affect its prosperity. (R. S., § 342.) 48 T. The Bureau of Statistics has been organized into the following divisions, viz.: Examinations, Compilation, Tonnage and Immigration, Registry of Merchant Marine, Domestic Commerce, &c.. Publication and Miscellaneous, Library and Files, Stationery, Pay, &c.. Revision and Trans- lation. XX. The Coast Survey. 488. The office of the Coast Survey, like the Light-house Board, because of its close connection, in its labors and purposes, with the interests of commerce and navigation. THE COAST SURVEY. 189 has become in process of time attached to the Treasury Department. The service was originally provided for by act of February 10, 1807, authorizing the President to cause a survey to be made of the coasts of the United States, designating the islands, shoals, roads, and places of anchorage within twenty leagues of any part of the shores of the United States ; also the respective courses and distances between the principal capes or headlands ; and including such other matters as he may deem proper for completing an accurate chart of every part of the coasts. In that act he was also directed to cause such an examination and observation to be made, with respect to St. Greorge's bank, and to any other bank or shoal, and the soundings and currents, although beyond the distance of twenty leagues from the shore, to the Grulf Stream, as he may deem especially subservient to the commercial iijterests of the United States. 489. The act of March 3, 1843, however, provided for an organization of a board to adopt a plan of reorganizing the mode of executing the survey, and that in pursuance of such plan the President should employ as many of the offi- cers of the army and navy as he may find compatible with the successful prosecution of the work, the officers of the navy to be employed on the hydrographical parts, and those of the army on the topographical parts of the work. 4:9®. The direction of the law in this respect is still substantially the same, viz., that officers of the army and navy shall, as far as practicable, be employed in the work, whenever and in the manner required by the department having charge thereof. 491. The results of the surveys of the coasts, and of the labors and observations incident thereto, are exhibited in maps and charts prepared and engraved by experienced and skillful draughtsmen and engravers employed for this 100 THE EXECUTIVE DEPARTMENTS. special purpose. These maps and charts are for the use of mariners, for sale and distribution to them, to foreign gov- ernments, in exchange or otherwise, and to literary and scientific societies. 4:®3. The Coast Sm-vey is required to submit a report to Congi'ess during the month of December in each year, which is to be accompanied by a general chart of the whole coast of the United States, on as large a gfcale as conven- ient and practicable, showing as near as practicable the configuration of the coasts, and showing by lines the prob- able limits of the Grulf Stream; also by lines the probable limits to which the soundings off the coast will extend, and showing by the use of colors and explanations the ex- act portions of om- coasts of which complete charts have been published by the Coast Survey ; also showing such other parts of the coasts of which the triangnlation, the topography, and the soundings have been completed b.ut not published ; and also such parts of the coasts of which the triangulation and topography have, or the triangulation only has, been completed. The officer in charge of these duties is denominated the Superintendent of the Coast Survey. With him are a con- sulting geometer, an assistant in charge of the office, and numerous assistants and sub-assistants. Besides these, the office is constituted of computers, draughtsmen, clerks, and engravers. XXI. The Life-saving Service. General Superintendent. 493. The act of June 18, 1878, provides for the organ- ization of a Life-saving Service, and places the Greneral Superintendent thereof under the immediate dii-ection of the Secretary of the Treasury. It authorizes the appoint- ment by the latter of an Assistant Superintendent and the fHB LiPE-SAVMa SERVICE. IM detail of officers of the Revenue Marine Service as inspect- ors, under the du-ection of the General Superintendent. Although, this service is not treated in the statutes as forming a part of the organization of the office of the Sec- retary of the Treasury, yet the duties of the head thereof are brought into such a close relation thereto that it may be appropriately mentioned here in that connection, the same as in the case of the Marine Hospital Service. The organization of the Life-saving Service, as a part of that organization, consists according to law of the head and one assistant, already named, and such clerks as have been detailed by the Secretary of the Treasury to perform the clerical v/ork. The division as so constituted gives atten> tion to the duties required of th^ Secretary in his general direction of the sei'vice, including those specifically devolv- ing by law on the Greneral Superintendent. They embrace the establishment of life-saving and life-boat stations and houses of refuge at proper points along the coast, for af- fording aid to shipwrecked vessels thereon, and measures generally calculated to promote the humane pm-pose of the law ; also the selection of sites for the stations and houses of refuge, and the procurement of titles thereto ; the prepa- ration of plans and specifications for buildings ; the making of contracts for their construction ; the testing, selection, and piu-chase of their apparatus, equipment, and supplies ; the organization of the service, and the preparation of reg- ulations for the government of its officers and employees ; the employment of crews of Experienced surfmen, and the regulation of their wages and duties ; the supervision of all expenditures and accounts connected with the service ; and the preparation of estimates for the support of the service. They also embrace the award of medals for the saving of life from the perils of the sea ; the collection of statistics 192 THE EXECUTIVE DEPARTMENTS. of marine disasters ; the investigation of the circumstances attending any shipwreck, with a view of ascertaining the cause of the disaster ; the preparation of the annual report of the expenditures and operations of the Life-saving Serv- ice, as required by law. THE FIRST COMPTROLLER. 193 CHAPTER VII. THE FIRST COMPTROLLER OF THE TREASURY. Jr@4:. The existence of a Comptroller and an Auditor of the Treasury, now known as the First Comptroller and First Auditor, dates back almost to the formation of our Government. These officers were first provided for by the act of September 2, 1789, establishing the Treasury Depart- ment. By act of March 3, 1817, the Comptroller of the Treasury was continued under the name of the First Comp- troller, and his duties were divided with another officer provided for by this act under the designation of the Second Comptroller. J:©^. These two Comptrollers and the Auditors, (the latter now six in number,) hereinafter specially referred to under appropriate heads, constitute what are known as the accounting officers. All accounts for the receipt and ex- penditure of public moneys are subject to their examina- tion and settlement, as the same come respectively within the province assigned to each by the statutes. Their offi- cial duties, as may be readily imagined, are of vast magni- tude, responsibility, and importance. There is required of them, in the most efficient discharge of those duties, not the capacity of the accountant merely, but of a mind train- ed to and adapted for administrative and judicial investi- gation. Those duties embrace the examination of facts, the sifting of evidence, the determination of conflicting claims and adverse interests, as well as the construction of statutes and the application of settled and well-defined principles of law. 13 194 THE EXECUTIVE DEPARTMENTS. 496. To proceed to the duties of the First Comptroller as specifically defined in the statutes, we will find that ha is required to examine all accounts settled by the First Au- ditor, except those relating to receipts from customs ; also all accounts settled by the Fifth Auditor and by the Com- missioner of the G-eneral Land Office, and to certify the balances arising thereon to the Kegister of the Treasury ; also to superintend the adjustment and preservation of the public accounts which are subject to his revision ; also to countersign all warrants drawn by the Secretary of the Treasury which are authorized by law ; also to superintend the recovery of all debts certified by him* to be due the United States, and for that purpose to direct all such suits and legal proceedings, and to take such measures as are authorized by law and may be adapted to enforce prompt payment thereof. (R. S., §§ 269, 3633.) 49?'. In every case where in his opinion delay will be injurious to the United States, the First Comptroller is re- quired to direct the First and Fifth Auditors forthwith to audit and settle any particular account which such officers may be authorized to audit and settle, directing them also to make report to him for his final decision. 4:98. The First Comptroller is required to make an an- nual report to Congress of such officers as shall have failed to make settlement of their accounts for the preceding fiscal year within the year, or within such further time as may have been prescribed by the Secretary of the Treasury. (R. S., §§ 269, 270, 271, 272.) 499. To particularize as to the accounts which by law the First Comptroller is required to examine and revise as coming to him from the First and Fifth Auditors and the Commissioner of the Greneral Land Office, the following mention may very appropriately be made in this place, although they are referred to more in detail hereafter, in the chapters relating to those officers, viz.: - THE FIRST COMPTROLLER. 195 1. Public Debt. — Embracing accounts for the redemption of United States stock and notes ; interest on the public debt ; United States Treasurer's accounts ; United States As- sistant Treasurers' accounts, and matters pertinent thereto. 2. Mints and Assay Offices. — Embracing accounts of gold and siiver bullion ; accounts of salaries of the officers of mints and assay offices, and of their ordinary expenses. 3. Judiciary. — Embracing the accounts of United States attorneys and clerks of United States courts ; also of com- missioners of the Circuit Courts for their fees, of United States marshals for their fees, and expenses of United States courts. 4. Public Printing. — Embracing accounts of the Con- gressional Printer for printing and binding, and for the expenses of paper and materials ; also accounts for paper, printing, and binding of Territorial Legislatures. 5. Congressional. — Embracing the accounts for salaries of members of the Senate and House of Representatives, and for contingent expenses of those bodies. 6. Internal Revenue. — Accounts of collectors of internal revenue ; accounts for compensation of the same, and for their expenditures as disbursing officers ; expenses of mak- ing collections and of their offices ; also accounts of inter- nal-revenue stamp agents, supervisors, surveyors, internal- revenue agents ; also accounts for redemption of stamps, for drawback, &c. 7. Diplomatic and Consular. — Accounts of salaries of diplomatic officers, and those arising from our intercourse with foreign nations ; accounts of consuls for expenses of sick and disabled seamen, and for salaries and receipts of fees under our consular system ; also awards of the Alabama Claims Commission. 8. Public Lamls. — Embracing accounts of registers and receivers of land offices, of surveyors-general, and their deputies. 196 THE EXECUTIVE DEPARTMENTS. 9. Steamboats. — Accounts for the inspection of steam vessels and salaries of inspectors. . 10. Miscellaneous. — Embracing accounts for the con- tingent expenses of all the executive departments at Wash- ington ; salaries of the civil officers of the Grovernment ; expenses of the coast survey and of publia buildings, grounds, &c. 5®0. It is the duty of the First Comptroller to examine for approval the official bonds required by law to be exe- cuted by the Treasurer of the United States, in the sum of one hundred and fifty thousand dollars, for the faithful per- formance of the duties of his office ; (K. S., § 302 ;) also of the bonds required to be executed by the Secretary of the Senate and the Clerk of the House of Rej^resentatives ; (R. R., §§ 57, 58 ;) also to prescribe the penalty of the bond to be given by a collector of internal revenue as disbursing agent. (R. S., § 3144.) 5®1. The First Comptroller is requu'ed, in case any collector of the revenue or other officer accountable for public moneys fails to collect or to render his account or to pay over in the manner and at the times provided by law, to report the same to the Solicitor of the Treasury immediately after having evidence of such delinquency, for the purpose of the issue by the latter officer of a dis- tress warrant, according to the provisions of law to that end. (R. S., §§ 3217, 3625.) ^O^. It is the duty of the First Comptroller, whenever any person accountable for public money neglects or re- fuses to pay into the Treasury the sum or balance reported to be due the United States on the adjustment of his ac- count, to institute suit for the recovery of the same, adding to the sum stated to be due the commissions of the delin- quent, which shall be forfeited in every instance where suit is commenced and judgment is obtained thereon, and an interest of six per cent, per annum from the time of receiv- THE FIRST COMPTROLLER. 197 ing the money until it shall be repaid into the Treasury. (K, S., 3624.) 5&S, It is his duty to place on file and preserve all contracts made by virtue of law re'quu'ing the advance of money, or connected with the settlement of public ac- counts, as are by law required to be deposited in his office. (R. S., § 3743.) 504. He is prohibited by law from engaging in trade or commerce, or from being concerned in the ownership of any sea vessel, or the purchase of any public lands or public property, or the purchase or disposal of public secu- rities of any State or of the United States, or from taking and applying to his OAvn use any gain or emolument for negotiating or transacting any business in the Treasury Department. (R. S., § 243.) 505. The officer immediately subordinate to the Comp- troller is the Deputy Comptroller of the Treasury, who per- forms such duties as may be assigned him by his superior, and others, analogous to those devolving upon the Chief Clerks of the bureaus in other departments, of a supervis- ory character, as has been already mentioned in connection with the organization of the Executive Departments Gren- erally. 506. The law assigns to the office of the First Comp- troller four chiefs of divisions and a number of clerks of the several classes. The business of the office is distribu- ted, however, for the most part, to these chiefs and to indi- vidual clerks not organized into divisions. 507. This office has important and responsible duties to perform, in connection with the advance of funds to dis- bursing officers or the payment of accoimts from appropri- ations. To this end, an account is kept with the several appropriations made by Congress. All waiTants of the Secretary of the Treasury for the payment of money from the Treasury are requu-ed to have the countersign of the 198 THE EXECUTIVE DEPARTMENTS. First Comptroller. It is accordingly incumbent on him to know at all times the exact condition of the several appro- priations. Ledger accounts are kept for this purpose, and each account is credited with the sum appropriated for the specific object of expenditure, and debited with each warrant issued by the Secretary and countersigned by the Comptroller. The balance constitutes the sum available. So that before the Comptroller attaches his countersign the warrants are compared with the ledger account of the par- ticular appropriation by the clerks upon whom devolves the duty of receiving and examining the same. 508. In this office are filed all powers of attorney for the collection of interest on the public debt, and for the collection also of moneys due to public creditors from the Treasury Department; also all official bonds of United States consular officers, disbursing officers of the several executive departments, receivers of public moneys, survey- ors and depufey surveyors-general of the land office, super- vising and local inspectors of steamboats, collectors of internal revenue, stamp agents. Territorial officers, officers of the mint, and the Treasurer and Assistant Treasurers of the United States. All contracts of the Treasury Department are also filed in this office. This office, among other duties not before mentioned, gives its attention to the examination and decision of ap- plications for the issuing of bonds and other securities in place of securities lost or destroyed, the process of which is described more particularly in section 419 herein, under the head of Loan and Currency Division, in the office of the Secretary of the Treasury. It also performs a consid- erable amount of business of a miscellaneous character, which cannot well be more particularly specified, requiring in its performance much careful labor and attention. THE SECOND COMPTROLLER, 199 CHAPTER VIII. \ THE SECOND COMPTROLLER OF THE TREASURY. 5®!^. The general duties of this officer, as prescribed by law, are as follow : To examine all accounts settled by the Second, Third, and Fourth Auditors, and to certify the balances arising thereon to the heads of the departments in which the ex- penditures have been incurred. To countersign all requisitions drawn by the Secretaries of War and of the Navy which shall be warranted by law. To report to the Secretaries of War and of the Navy the official forms to be issued in the different offices for dis- bursing the public money in those departjnents, and the manner and form of keeping and stating the accounts of the persons employed therein. To superintend the preservation of the public accounts subject to his revision. ' (R. S., § 273.) 51®. He is authorized to prescribe rules to govern the payment of arrears of pay due to any petty officer, seaman, or other person not an officer, on board any vessel employed by the United States which has been sunk or destroyed, to the person designated by law to receive the same, in case of the death of such petty officer, seaman, or other person. (R. S., §274.) 511. The Second Comptroller is authorized to detail one clerk to sign, in the place of the Comptroller, all cer- tificates and papers issued under any provision of law relat- ing to bounties, the said officer to be held responsible for the official acts of such clerk. (R. S., § 275.) 200 THE EXECUTIVE DEPARTMENTS. 51So In case of the loss or capture of a vessel belong- ing to the United States navy, the Second Comptroller, as one of the proper accounting officers, under the direction of the Secretary of the Navy, is authorized, in the settle- ment of the accounts of a paymaster of such vessel, to credit him with such portion of the amount of the provis- ions, clothing, small stores, and money with which he stands charged, as the said Comptroller shall be satisfied was inev- itably lost by such capture or loss. (E. S., § 284.) ^1^, Every disbursement of public moneys or disposal of public stores made by a disbursing officer pursuant to an order of any commanding officer of the navy, may be al- lowed by the Second Comptroller, as one of the proper accounting officers, in the settlement of the accounts of the officer, upon satisfactory evidence of the issuance of such order and of the payment of money or disposal of stores in conformity therewith ; for which order and the propriety of the disbursement the commanding officer aforesaid is to be held accountable. (R. S., § 285.) 514:. The Second Comptroller, as one of the proper accounting officers, in settling the accounts of seamen and others not officers, borne on the books of any vessel of the navy which shall have been wrecked, or which shall have been unheard from so long that her wreck may be pre- sumed, or which shall have been destroyed or lost with the rolls and papers necessary to a regular and exact settle- ment of such accounts, is authorized to fix a day when such wreck, destruction, or loss shall be deemed to have occurred. (R. S., § 286.) Sl^, He is required, in case of the loss of any vessel in the employ of the United States, by casualty or in action with the enemy, together with her papers necessary to the exact ascertainment of the several accounts of the same, to assume the last quarterly return of the paymaster as the THE SECOND COMPTEOLLEK. 201 basis for the computation of the subsequent credits to those on board, to the date of such loss, if there be no official evi- "dence to the contrary ; or when such quarterly return has not been made, he may adjust such accounts on principles of equity and justice. (K. S., § 287.) 51@. Also, in case of such loss, he may allow and pay to each person not an officer employed on the vessel so sunk or destroyed, and whose personal effects have been lost, a sum not exceeding sixty dollars, as compensation for such loss ; or in case of the death of such person, to the widow, child or children, father, mother, or brothers and sisters jointly, in that order of preference. (R. S., §§ 288, 289.) 517. The Second Comptroller is also authorized, with the approval of the Secretary of the Navy, to allow any officer of the navy or marine corps a sum not exceeding his sea pay for one month, as compensation for the loss of his personal effects, on any vessel in the employ of the United States which, since the 19th of April, 1861, has been sunk or destroyed without fault or negligence on the part of such officer. But a schedule and certificate must in all cases be required from the officer making the claim. (R. S., § 290.) 518. Whenever any officer employed to disburse public moneys, whose accounts are subject to the revision of the Second Comptroller, fails to render his accounts, or to pay over, in the manner and in the time required by law and the regulations of the department to which he is accountable, any sum of money remaining in his hands, it is the duty of the Second Comptroller to cause to be stated and certified the account of ^uch delinquent officer to the Solicitor of the Treasury, for the issue of a warrant of distress, as provided by law, for the collection of the money. (R, S., § 3633.) 51®. All moneys appropriated for the use of the War and Navy Departments are required to be drawn from the 202 THE EXECUTIVE DEPARTMENTS. Treasury, by warrants of the Secretary of the Treasury, upon the requisitions of the heads of those departments respectively, countersigned by the Second Comptroller of the Treasury, and registered by the proper Auditor. (K. S., § 3673.) SS€>. The accounts subject to final revision by the Sec- ond Comptroller may be summarized as follows : Received from the Second Auditor. 1. Accounts of disbursing officers of the War Depart- ment, under the acts for collecting, organizing, and drilling volunteers. 2. Of army recruiting officers. 3. Of army paymasters, pay of the army, mileage to of- ficers, and general expenses. 4. Special accounts settled by the Paymaster's Division. 5. Of disbursing officers of the Ordnance Department for the expenses of the ordnance service, for ordnance, ord- nance stores, and for armories and arsenals. 6. Of agents of Indian affairs for current and contingent expenses of the Indian service, including annuities and in- stallments under treaties. 7. Of disbursing officers of the Medical Department for medical and hospital supplies and medical services. 8. Of disbursements for contingent expenses of the War Department, and of receipts and disbursements for the Soldiers' Home. Received from the Third Auditor. 9. Of disbursing officers of the Quartermaster's Depart- ment for the regular supplies and incidental expenses. 10. Of disbursing officers of the Subsistence Department. 11. Of disbursing officers of the Engineer Department for military surveys, construction of fortifications, and river and harbor surveys and improvements. 12. Of pension agents for payment of pensions. THE SECOND COMPTEOLLER. 208 13. Of disbursements for the relief of destitute freedmen and refugees. Received from the Foiirth Auditor. 14. Of disbursing officers of the marine corps. 15. Of the paymasters of the navy proper. 16. Of the paymasters of the navy at the navy-yards. 17. Of paymasters of the navy acting as navy agents and disbm-sing officers. 18. Of navy pension agents for the payment of pensions to the invalids of the navy and marine corps. 531. The claims finally revised and settled by the Sec- ond Comptroller are of the following classes : From the Second Auditor, 1. Soldiers' pay and bounty. From the Third Auditor. 2. Lost property, under the act of March 3, 1849 ; quartermaster and commissary stores, under act of July 4, 1864. 3. Awards of Southern Claims Commission. 4. Oregon and Washington Territory Indian war claims. 5. State claims for equipping, subsisting, &c., volunteers. 6. Miscellaneous. From the Fourth Auditor. 7. Sailors' pay and bounty. 8. Prize-money. 9. Prize lists. 533. The Second Comptroller receives and files official bonds of "War and Navy disbursing officers, pennon agents, superintendents of Indian affairs and Indian agents ; also all contracts involving the expenditure of moneys for the army and navy service, and contracts for supplies and trans- portation relating to the Indian service. 53S. The immediate subordinate to this officer is the Deputy Comptroller, whose duties are of a general super- visory character, involving such as may be assigned him by 204 THE EXECUTIVE DEPARTMENTS. Ms superior. In the absence or sickness of the latter he becomes Acting Second Comptroller. ^^4. The office of the Second Comptroller is fm-ther organized by law with five chiefs of divisions and fifty clerks of the several classes. S25, The divisions formed in the office for the trans- action of its business are six in number, viz.: 1. The Division of Army Accounts. — Embracing all ac- counts of army paymasters, soldiers' back pay and bounty claims, medical and ordnance accounts, and accounts for receipts and disbursements in support of National Homes for volunteer soldiers. These accounts are all received from the Second Auditor's office. 2. The Division of Naval Accounts. — Embracing all ac- counts audited by the Fourth Auditor ; such as those of paymasters at sea and at the navy-yards and stations, and storekeepers at foreign stations ; financial agent at London ; back pay of officers and enlisted men of the navy ; bounty and travelling expenses ; accounts of navy pension agents ; of paymaster and quartermaster marine corps ; claims for maritime prize-money. 3. The Quartermaster's Division. — Embracing the ac- counts of quartermasters and commissaries of the army, engineers in charge of river and harbor improvements, and accounts of the Signal Service. These come from the, office of the Third Auditor. 4. TJie Indian Division. — Embracing the accounts of the Indian service ; such as Indian agents' accounts ; also those for expenditures of the service and for transportation of supplies ; also accounts of contractors furnishing supplies, and the account of the Secretary of the Interior as trustee of the Indian trust fund. These accounts are received from the Second Auditor. 5. The Division of Army Pensions. — Embracing all ac- THE SECOND COMPTROLLER. 205 counts of pension agents for the payment of army pensions, received from the Third Auditor of the Treasury. 6. The Division of Miscellaneous Claims. — In charge of the revision of claims arising under the acts of 1849, 1864, and 1867, for steamboats and property taken for the use of the army ; claims for impressed property, for the rent and occupation of property, and war claims arising under spe- cial acts of Congress. 5S©. These several subjects come before the Second Comptroller only for revision and final decision, the several accounts having been first carefully examined and adjusted in the offices of the respective Auditors charged with their supervision. These Auditors transmit with the papers a statement of account in detail, an explanation of the differ- ences existing between the accounting officer and the per- son whose account has undergone examination, together with a certificate of the balance admitted by the Auditor. Upon this certificate, after the revision has been carefully made in the proper division of the Second Comptroller's office, that officer places his certificate in approval of the Auditor's finding, or exhibiting the balance which the Comp- troller decides to be the proper one. SST^. The decisions and rulings of this office, over two thousand in number, from an early period down to June 8, 1869, are embraced in an admirable compilation or digest, published, by authority, at the Grovernment printing-office. This digest furnishes a complete code of well - considered rules for the guidance of accounting, disbursing, and all officers of the department who are concerned in the settle- ment of public accounts. 206 THE EXECUTIVE DEPARTMENTS. CHAPTER IX. THE COMMISSIONBK OF CUSTOMS. 5^8. Provision was first made by law for this officer by the act of March 3, 1849. (Stats. 9, p. 396.) At this time there were two officers, already described as First and Sec- ond Comptrollers, the former of which was charged, as part of his duties, with those* transferred by that act to and now performed by the Commissioner of Customs. 5^9. It is required by law of this officer that he shall examine all accounts settled by the First Auditor relating to the receipts from customs, including accounts of collect- ors and other officers of the customs, and certify the bal- ances arising thereon to the Register of the Treasury. (R. S., § 317.) S3®. He is required to report to the Secretary of the Treasury official forms to be used in the different offices for collecting the public receipts from customs, and the manner and form of keeping and stating the accounts of the persons employed therein, (R. S., § 318.) 531. All bonds required by law to be given by collect- ors, naval officers, surveyors of customs, or other officers of customs, require the approval of the Commissioner of Customs, and are to be filed in his office. (R. S., § 2620.) S3^. The Commissioner of Customs is required annu- ally to lay before Coi^ess an abstract of the accounts transmitted to him, al^provided by law, by collectors of customs, nayal officers, and surveyors of customs, of all fees and official emoluments received by those officers, to- gether with all expenditures, specifying expenditures for rent, fuel, stationery, and clerk hire. . (R. S., § 2639.) THE COMMISSIONER OF CUSTOMS. 207 53S. The balances of accounts stated by the jfroper* Auditor and certified to the head of the department by the Commissioner of Customs cannot be changed or modified by the head of a department, but are by law conclusive upon the executive branch of the Glovernment, subject to revision only by Congress or the proper courts. (K. S., § 191.) 5S4. The general duties of the Commissioner are those of an accounting officer, and are analogous to those of the Pnst or Second Comptroller. Substantially he is the Third Comptroller of the Treasury, although not so known. 5^Sc He is provided with a deputy, who has the general supervision of the business of the office, under the immedi- ate direction of the Commissioner, and of the mode of conducting it. This deputy acts in the place of the Com- missioner in the absence or sickness of the latter. 5gS. The office of the Commissioner is further pro- vided by law with two chiefs of divisions and a force of twenty-eight clerks of the several classes. (Act June 19, 1878.) 5S7. The office is, however, operated in four divisions, designated as follows : 1. Customs Division. 2. Warehouse and Bond Division. 3. Book-keeper's Division. 4. Miscellaneous Division. - I. The Customs Division. 538. To this division are assigned for examination the accounts and returns of the custon||^fficers of the numer- ous ports of entry and collection cMRcts. These accounts* are first received by the First Auditor, in whose office they are examined and adjusted, and then transmitted, together with the certificate of the Auditor, to the Commissioner of 208 THE EXECUTIVE DEPARTMENTS. ^ Cust(fms for revision. In this division that revision takes place. The character of these accounts is set forth some- what in detail hereinafter, under the head of the First Auditor, in the description of the duties of the Customs Division of his office. In the revision by the Customs Division of the office of the Commissioner of Customs of the adjustment made by the First Auditor, the examination of returns, abstracts, and vouchers with these accounts is or should be in nowise relaxed because of the previous exam- ination by another officer. The same careful, patient, and laborious scrutiny as to the regularity and proper form of the entries, as to the correctness of the calculations of duties, as to the regularity and integrity of the vouchers, the propriety of expenditures, &c., is required as though this was to be the first and only adjustment of the account. Upon completion of an account it goes to the Commis- sioner, either with an indication that the finding of the First Auditor is approved, or that certain corrections stated are to be made in the final balance. The certificate then placed upon the Auditor's statement by the Commissioner is substantially this : " I admit and certify the above bal- ance of dollars, this day of , 18 — ." After the proper entries are made in the Book- keeper's Division to the account of the officer whose ac- count has been stated, the settlement is sent to the files of the office of the Register of the Treasury. II. The Wabehouse and Bond Dpv^ision. ♦53S^. The accounts under this head will be hereafter described in detail in the description of the duties devolv- * ing upon a division of the same name in the office of the First Auditor. These are accounts of the collectors of customs or of officers acting as such ; but they represent the accountability of these officers for duties on the bonds THE COMMISSIONER OF CUSTOMS. 209 given for goods going into warehouse on importation which do not at the time pay duties. It may be remarked briefly, in this place, in explanation of this, that importers who do not desire to pay duties im- mediately on importation, or who may design to transport the goods to some interior or other port in the country, or who may be required by exigencies of trade or otherwise to reexport the merchandise out of the country, are entitled by law to make an entry for warehouse, whereby the goods remain, under the custody of the customs officers, for a limited time, subject to withdrawal by the importer or owner. To obtain this benefit he must first execute a bond to the United States, as additional security for the duties and charges, if the goods shall be withdrawn for consump- tion within one year from date of importation, and ten per cent, additional if withdrawn after one and within three years, unless within three years the goods shall be with- drawn for export beyond the limits of the United States ; in which case they are not subject to duty. Upon making such export entry a bond is also required, with a penalty conditioned upon the landing abroad in good faith of the goods withdrawn, and the production of the required evi- dence thereof. Upon the giving of such a. bond the for- mer warehouse bond is cancelled. 54®. The importer may also, at the time of importation or while the goods are in warehouse, at any time within the three years withdraw the same for transportation and de- liver to a customs officer at another port in the United States, by also giving a bond, called a transportation bond, conditioned for such transportation and delivery within a certain limited time, or failing in such delivery, for the payment of the duties due on the goods, and an additional duty of one hundred per centum. Upon the execution of 14 210 THE EXECUTIVE DEPARTMENTS. this bond, and the withdrawal of the merchandise, the for- mer warehouse bond is likewise cancelled. ^41. Upon an entry of goods for warehouse, the col- lector is required to charge his bond and warehouse ac- count with the duties due as liquidated on the entry. He is entitled to credit himself with the duties when the goods are withdrawn for consumption ; or if they have been with- drawn for export or for transportation, when he receives the required evidence of delivery abroad or at the interior port, according to the stipulation of the bond ; or if there is a breach of the bond in these particulars, when he de- livers the bond to the United States attorney for suit. The collector is also entitled to credit for allowances and defi- ciencies. 54:S. It is with these particulars that the Warehouse and Bond Division of the office of the Commissioner of Customs, as likewise of the First Auditor's office, has to deal. 54:S. This recital will explain the nature of the ac- counts of this particular class as distinct from those known as the customs accounts for receipts of duties, settled in the Customs Divisions of these two offices respectively. III. The Book-keeper's Division. 544. In this division an account is kept with each cus- toms officer whose accounts are subject to final revision by the Commissioner of Customs. A record is also kept con- taining an itemized statement of differences between the collector and the accounting officers of the Treasury. IV. Miscellaneous Division. 545. This division has charge of the records and files of the office. It receives notes and files official bonds of customs officers, oaths of office, and returns of moneys re- THE COMMISSIONER OF CUSTOMS. 211 ceived and paid. It also examines, for payment, accounts presented by United States attorneys, marshals, and clerks of courts for services and fees in customs cases, which are payable out^of the appropriation to defray the expense of collecting the revenue from customs. 54®. This division also settles accounts for refunds of duties paid into the Treasury and shown to be in excess of the amount required by law. These refunds are gen- erally based upon the authority of section 989 of the Ke- vised Statutes, which provides that when a recovery is had in any suit against a collector or other officer of the reve- nue for any act done by him, or for money exacted and paid by him into the Treasury, in the performance of his official duty, and the court certifies that there was probable cause for the act done by the collector or other officer, or that he acted under the direction of the Secretary of the Treasury or other proper officer of the Government, no execution shall issue against such collector or other officer, but the amount so recovered shall, upon final judgment, be provided for and paid out of the proper appropriation from the Treasury. 212 THE EXECUTIVE DEPAETMENTS. CHAPTER X. THE FIRST AUDITOR OF THE TREASURY. 547. This officer was provided for originally, by the first Congi-ess of the United States, in the act of September 2, 1789. He was then known as Auditor of the Treasury, and his duties Avere to receive and audit all accounts. Subsequently, by the act of March 3, 1817, four additional Auditors were provided for, and he was then denominated the First Auditor. By the first-mentioned act his duties were defined to be to receive and audit all accounts accru- ing in the Treasury Department. These duties have been somewhat modified from time to time as new departments and bureaus have been created. 54:8. He is now requu-ed by law, as his general duties, to examine all accounts accruing in the Treasury Depart- ment ; all accounts relating to the receipts from customs, including accounts of collectors and other officers 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 United States courts ; all ac- counts of officers in charge of the public buildings and grounds in the District of Columbia ; all accounts of the Department of Agriculture ; all accoimts relating to pris- oners convicted in United States courts. (R. S., § 277.) 54:0. After the examination of accounts relating to the receipts from customs, and the accounts of collectors and other officers of customs, he is required to certify the bal- ances, and transmit such accounts, with the vouchers and certificates, to the Commissioner of Customs for his decis- THE FIRST AUDITOR. 213 ion thereon, and, after a like examination, to certify the balances of all other accounts, and transmit such accounts in like manner to the First Comptroller for his decision thereon. (R. S., § 277.) ^^Ot The First Auditor is prohibited by law, under se- vere penalties, from being concerned, directly or indirectly, in carrying on the business of trade or commerce ; or from being the owner, in whole or part, of any sea vessel ; or from purchasing, by himself or another in trust for him, any public lands or property ; or from being concerned in the purchase of any public securities of any State or of the United States ; or from taking or applying to his own use any emolument or gain for negotiating or transacting any business in the Treasury Department. (R. S., § 243.) ^^1. By direction of the First Comptroller, where delay will be injurious to the United States, the First Auditor is required to audit and settle forthwith any particular account which he is authorized to audit and settle, and to report his settlement for the final revision of the Comptroller. (R. S., §271.) 552. Besides the head of the office, the statutes provide foE a Deputy Auditor, four heads of divisions, and numerous clerks of the several classes. The deputy, as to his duties, is under the immediate di- rection of his superior, and becomes in the absence of the latter the Acting Auditor. 552, The office of the First Auditor, as otherwise or- ganized, is constituted of the following-named divisions : 1. Customs Division. 2. Public Debt Division. 3. Judiciary Division. 4. Warehouse and Customs Bond Division. Duties are also elsewhere assigned to individual clerks in charge of a particular classification of business. 214 THE EXECUTIVE DEPARTMENTS. I. Customs Division. 554, To this division are assigned the accounts and returns of customs officers of the numerous ports of entries and collection districts, which accounts are received month- ly and are here examined and adjusted. In these accounts the collectors or other customs officers charge themselves with all customs duties on imports, duties on tonnage, and marine hospital dues collected, and they take credit for all deposits on account of the same. These accounts are ac- companied by separate abstracts of articles subject to com- pound and simple duties, and those free of duties by law ; also by separate abstracts of immigrants' effects and of tonnage receipts. From ports where there is no naval offi- cer, the accounts are accompanied by copies of the numer- ous entries of merchandise. These accounts, abstracts, and entries are all submitted in this division to a careful exam- ination and comparison as to the rates of duty, as prescribed by the tariff acts, and to other scrutiny as to the regularity of the proceedings both of the collector and the importer, and their conformity to law. 555, This division receives, also, the customs officers' accounts for expenses of collecting the revenue, which are rendered monthly. These include all advances made to collectors ; also all sums received for storage, lighterage, weighing, gauging, measuring, and other items properly chargeable to him ; also other items entitling him to credit, such as payments of salaries of subordinate officers and clerks, expenses of the measurement of vessels, of revenue boats, public warehouses, contingent expenses, &c. 556, It also receives and adjusts the emolument ac- counts of customs officers. In these accounts collectors charge themselves with the amounts of their respective sal- aries, as reported in the expense account ; also with the THE FIRST AUDITOR. 215 official fees collected, the commissions allowed on account of collections deposited and accounted for in their customs accounts ; also with the amount allowed them as compen- sation from storage receipts in the expense account ; also with the sums received by them as distributive shares of fines, penalties, and forfeitm-es. They, on the other hand, receive credit for the amounts paid on duplicate and veri- fied accounts to deputies and to such clerks as are not, by special authorization, paid out of the fund for collecting the revenue ; also for their own compensation as collect- ors, except where collectors are allowed only a stated salary per annum ; also for their own share of fines, penalties, and forfeitures ; also for all payments on account of office rent, fuel, and other items-; also for their compensation from storage earned, not exceeding two thousand dollars per annum. 537. Separate accounts are also received, stated, and adjusted in this division of the collection of fines, penalties, and forfeitures ; of collections for estates of deceased pas- sengers ; of marine hospital taxes ; also accounts of marine hospital expenses ; of steamboat inspection ; of revenue marine service ; of expenses of the light-houses ; of excess of deposits refunded ; of debentures paid, &c. SS8. All these accounts, upon being adjusted in this division, and on receiving the certificate of the Auditor, are transmitted for revision to the Commissioner of Customs. II. Public Debt Division. 55®. To this division is assigned the settlement of ac- counts of the Treasurer of the United States, the Assistant Treasurers, United States depositaries, and other fiscal agents of the Treasury Department, for the payment of interest on the public debt, the redemption of United States bonds and obligations, including accounts for interest of the naval 216 THE EXECUTIVE DEPARTMENTS. pension fund. The adjustment of these accounts involves the examination of the schedules of persons entitled to in- terest on the registered bonds, the proper identification of the signatures of the persons receiving the moneys set against the names respectively, the proper inquiries as to the authority, where the interest is drawn by incorporated companies, executors, administrators, guardians, and by attorneys in fact. Such adjustment also involves the exam- ination of the numerous coupons redeemed for payment of interest on the coupon bonds, and of all other proper vouchers entitling these officers to credits for the funds disbursed on these accounts. Upon such adjustment, and on receiving the certificate of the Auditor, the accounts are transmitted for the revision and final decision of the First Comptroller. III. Judiciary Division. 5&0* This division adjusts all accounts for expenses of the courts of the United States. These duties embrace those of United States attorneys for attendance at court, and for their fees in United States cases ; also the accounts of the clerks of the courts for issuing process, filing papers, administering oaths, taking depositions, entering rules of court, making up the records, and for numerous other services, as well as for attendance in United States cases, which go to make up the aggregate compensation of these officers. They embrace also the accounts of United States marshals for expenses of United States courts, and for their fees in serving process and per- forming other services in United States cases. 361. To adjust these accounts, thorough familiarity with the statutes prescribing the fees which these officers shall receive for different services is necessary. With regard to the accounts of clerks and marshals, it is also THE FIRST AUDITOE. 217 essential for the accounting officers to be somewhat famil- iar with the practice in regard to the same or a similar class of services in the State courts. 56S. The accounts of United States commissioners for their fees, as prescribed by the statute, are also examined and adjusted in this division. 5©S. These accounts, when a settlement is made and signed by the Auditor, are also transmitted for revision to the First Comptroller, whose decision is final. IV. Warehouse and Bond Division. 5-64:. It is the duty of this division to receive, examine, and adjust the warehouse and bond accounts, which collect- ors of customs are required to render separately from other accounts heretofore referred to in connection with the Cus- toms Division of this office. 5GS. In these accounts the collectors are charged with the duties on all imported goods warehoused, rewarehoused, and constructively warehoused, and receive credit for the duties on all goods withdrawn for consumption, transporta- tion, and exportation ; also for all proper allowances of duties on goods or deficiencies. They are also charged with the duties secured by bonds taken on transportation or exportation of goods from the warehouse, and are cred- ited when such bonds are cancelled by delivery of the merchandise at the destined port, or when the same are landed outside the United States, according to the stipula- tions of these bonds respectively. As with the account for customs duties, a collector of a port where there is no naval officer is required to accompany his warehouse and bond account with a copy of each entry for withdrawal, whether for consumption, transportation, or exportation. The com- parison of these entries with the items of the account re- quires no inconsiderable care, patience, and labor on the 218 THE EXECUTIVE DEPARTMENTS. t part of this division of the Auditor's office. Every impor- tation entered for warehouse may be traced by means of these accounts from the time of entry until it finally pays duties, or until the goods are exported from the country. (^S@. Besides the classes of accounts referred to, the office of the First Auditor settles and adjusts other accounts, which are distributed to individual clerks not belonging to any distinct divisions. These are accounts of the Treasurer of the United States for general expenditures ; accounts of the mints and assay offices ; accounts of disbursing officers for payments of salaries to all persons in the departments at Washington, including the pay-rolls of the Treasury, State, War, Navy, Interior, and Post Office Departments and the Department of Justice ; also accounts of the Clerk of the House of Kepresentatives and Secretary of the Senate for salaries and mileage of members, &c. ; Librarian of Congress, and salaries of officers of the Library of Congress ; Congres- sional Printer ; accounts for salaries in the offices of Assist- ant Treasurers of the United States and of United States depositaries, of the Metropolitan Police of the District of Columbia, of the United States Coast Survey, and of the President of the United States ; also accounts of Territorial officers. 1^507. In this office are settled also all accounts for con- tingent expenses of all the executive departments, of the House of Kepresentdtives, of the Congressional Printer, of the Assistant Treasurers of the United States, of the Exec- utive Mansion, of the Commissioner of Agi'iculture, and of the Commissioner of Public Buildings and G-rounds. ^©8. All the accounts settled in this office, with their vouchers and multiplied papers and abstracts, require a large force and much laborious examination. When the settlement has been made it is entered in the recording THE FIKST AUDITOR. 219 division of the office, and the papers, together with the Au- ditor's certificate, are transmitted, if the account relates to customs, to the Commissioner of Customs, otherwise to the First Comptroller, for the revision of those officers respec- tively. If they admit the balance found due by the Audi- tor, they so certify it on the Auditor's certificate, or they make such corrections as in their judgment are required, and likewise certify the balance found due. The accounts with the numerous disbursing officers of the Grovernment are stated generally in this way in the sev- eral auditing offices, viz.: They are charged under the proper heads of appropria- tions with all requisitions issued in their favor ; also with sums transferred to thfem by other disbursing officers or received from other sources. They are credited with disbursements lawfully made, and with authorized transfers of money to other disbursing offi- cers ; also by requisitions for the covering in the Treasury of moneys deposited by them with the Treasurer, Assistant Treasurer, or authorized depositaries. 220 THE EXECUTIVE DEPARTMENTS. CHAPTER XI. THE SECOND AUDITOR. ^60. This office was established by act of March 3, 1817. Previously, and almost from the commencement of the Government, there had been but one Auditor. But such a distribution of the public business was demanded as was calculated to result in a prompt settlement of pub- lic accounts. Hence the necessity for this act, Avhich pro- vided for five Auditors, to whom w*e assigned respectively the settlement of the accounts of the different departments, or of accounts of a specially defined character. 5T0. The duties of the Second Auditor, as now defined, are to receive and examine all accounts relating to the pay and clothing of the army, the subsistence of officers, boun- ties and premiums, military and hospital stores, and the contingent expenses of the War Department ; all accounts relating to Indian affairs, and to agents of lead and other mines of the United States. (R. S., § 277.) 571., After such examination he is required to certify the balances, and to transmit the accounts, with the vouch- ers and certificate, to the Second Comptroller for his decis- ion thereon. (R. S., § 277.) 5T3. He is required also to audit and settle the ac- counts of line officers of the army, to the extent of pay due them for their services as such, notwithstanding the inability of any such officer to account for property intrusted to his possession or to make his monthly returns, if the Auditor shall be satisfied, by the affidavit of the officer or othei-wise, that the inability was caused by the officers having been a THE SECOND AUDITOR. 221 prisoner in the hands of the enemy, or by any accident or casualty of war. (K. S., § 278.) 572. He is authorized to detail a clerk to sign in his stead all certificates and papers issued under any provision of law relating to bounties, and he is held by law respon- sible for the official acts of the clerk assigned to such duty. (R. S., § 279.) 574:. He is required, within the limits of the business assigned him by law, to keep accounts of the receipts and expenditures of the public moneys in regard to the War Department, and of debts due to the United States or mon- eys advanced relative to that department ; also to receive from the Second Comptroller the accounts finally adjusted, and to preserve them, with their vouchers and certificates. He is required annually, on the first Monday of November, to report to the Secretary of the Treasury the application of the money appropriated for the War Department ; also to make such reports on the business assigned him as the Secretary of War may demand ; also to record all requi- sitions drawn by the Secretary of War relating to the ex- penditures of his department, the accounts of which are subject to adjustment by the Second Auditor. (R. S., § 283.) • The accounts coming within the province of this officer are hereinafter described in connection with the Book- keeper's Division of his office. 573. The immediate subordinate officer to the Second Auditor is the Deputy Second Auditor, whose duties are assigned him by the head of the office. He acts in the place of the Auditor during sickness or absence, or when a vacancy occurs. Five chiefs of division constitute the principal force of the office of the Second Auditor. Numerous clerks of the several classes are provided by law for the transaction of tiie details of the business tb^r^nf 222 THE EXECUTIVE DEPARTMENTS. , ^7^. The divisions into which the office- is organized are as follow : 1. Book-keeper's Division. 2. Paymaster's Division. 3. Indian Division. 4. Pay and Bounty Division. 5. Division for the Investigation of Fraud. 6. Property Division. 7. Division of Correspondence and Kecords. 8. Archives Division. 9. Miscellaneous Division. I. Book-keepeb's Division. 57T. In this division all settlements of accounts made in the office are entered, embracing the following objects of disbursement: For pay of the army; recruiting, ord- nance, medical ; contingencies of the army and the Adju- tant-General's Department ; Soldiers' Home ; charges and credits to officers for overpayments, refunds, &c. ; arrears of pay ; proceeds of Government property ; freedmen's branch of the Adjutant-General's office ; transfers to credit of disbursing officers on Third Auditor's books ; Indian dis- bursements ; miscellaneous ; war claims and Indian claims. 5f 8. This division issues certificates of non-indebted- ness to officers of the army. The accounts kept in this division are classified as Pay- master's, Indian, and Miscellaneous. The first comprises the disbursing accounts of army paymasters. The second class, the money accounts of superintendents of Indian affiiirs, Indian inspectors, Indian and special agents, and the Indian accounts of the disbursing clerk of the Department of the Interior ; also the claims of Indian contractors and employees for goods supplied and services rendered at the various Indian agencies. THE SECOND AUDITOR. 223 The third class, the disbursing accounts of officers of the Medical and Ordnance Departments ; of recruiting officers ; Assistant Adjutants-Greneral disbursing the contingent fund of the War Department ; officers paying bounties and ar- rears of pay to colored soldiers or their heirs ; the disburs- ing clerk of the War Department, making payments from the appropriations for contingencies of the army, for medals of honor, for publication of official records of the war of the rebellion of 1861, and for the medical and surgical history and statistics ; and the accounts of engineer officers and quartermasters disbursing funds from the appropria- tion for contingencies of the army ; also charges and credits to officers and enlisted men for overpayments, double pay- ments, refunds, &c. S7^. This division also registers, journalizes, and posts all requisitions relating to these particular subjects of ac- counts for advance of moneys to disbursing officers, and for amounts found due individuals on settlements ; also all requisitions for warrants to cover moneys in the Treasury which have been deposited by officers whose accounts are the subject of examination in this office ; also all transfer and counter requisitions. ^80. This division also prepares transcripts of accounts for suit in court, according to the provisions of section 886 of the Revised Statutes, and registers bonds of disbursing officers whose accounts are subject to examination by the Second Auditor. II. Paymaster's Division. ^81. In this division all paymasters' accounts for pay of the army are audited, and reported to the Second Comp- troller for revision. These accounts are received from the Paymaster-Greneral's office, where they first undergo an ad- ministrative examination. 224 THE EXECUTIVE DEPAKTMENTS. III. Indian Division. S8S. In this division are audited and transmitted to the Second Comptroller for final revision all accounts of super- intendents of Indian aifairs, Indian agents, and other dis- bursing officers of the Indian Bureau. These accounts first undergo an administrative examination in the office of Indian affairs of the Department of the Interior. rv. Pay and Bounty Division. 583. In this division all claims are settled for soldiers' back pay, or arrears of pay, or bounty, and for additional bounty under the acts of July 28, 1866, and April 22, 1872 ; claims of colored soldiers for arrears of pay and bounty, and for bounty under act of March 3, 1873. V. Division for Investigation of Frauds. 584. This division examines all cases of wrongful or fraudulent receipt of moneys on paymasters' checks and vouchers which are brought to the notice of the Audi- tor ; all attempted or accomplished frauds in the settle- ment of claims in this office, involving perjury, forgery, or unlawful withholding of moneys collected from, the Gov- ernment. Each case is here taken up and investigated, by reference to the.papers and rolls in the office and in the War Depart- ment, as also by personal examination of parties interested, and from information obtained from other sources. Ab- stracts of facts are prepared, and cases are made up, when judicial action is required, for the attention of the Solicitor of the Treasury, to the end that offenders may be prose- cuted, or that the moneys wrongfully obtained may be recovered. THE SECOND AUDITOR. 225 YI. Property Division. 5S5. This division settles accounts of officers of the army for clothing, camp and garrison equipage, and per- forms other duties of a miscellaneous character. It also examines the settlements on file in the office relating to officers' accountability for,j)roperty, for the issue of certif- icates of non-indebtedness. VII. Inquiries and Replies. 58 G. This division answers, from an examination of the rolls and papers pertaining to the accounts on file, all inquiries made by the Adjutant, Paymaster, Quartermaster, and Commissary Generals of the Army, the Commissioner of Pensions, the Third and Fourth Auditors, and other offi- cers respecting those accounts. It prepares certificates from the muster and pay rolls of the army to the Adjutant- General, the Third Auditor, and other officers, which are required frequently in the transaction of business in their respective offices, or in the interest of army officers, or of other persons. VIII. Correspondence ano Records. 58 T. This division receives, notes, and refers the cor- respondence of the office ; registers the claims received ; receives, examines, registers, and mails or otherwise dis- poses of pay and bounty certificates. It also receives, re- cords, and indexes the letters written by the office, and performs other miscellaneous duties respecting the corre- spondence of the office. XI. Archives Division. 588. The Archives Division receives and files all ac- counts which have been settled in the office, and attends to 15 226 THE EXECUTIVE DEPARTMENTS. their proper arrangement for convenient reference. It has the custody of the files, attends to the withdrawal of ac- counts and papers for use in the office or elsewhere and to their proper return to the files, and performs numerous other duties of a miscellaneous character. X. IVIlSCELLANEOUS DIVISION. 589. This division adjusts atid settles accounts pertain- ing to the Ordnance Department, Medical Department, recruiting service, contingencies of the army and Adjutant- General's Department, secret service of the army, local bounty, freedmen's branch of Adjutant-Greneral's office, special acts of relief passed by Congress, and others of a miscellaneous character not distributed to the other divis- ions mentioned. This division has also the settlement of claims included in ordnance, medical, and other disburse- ments ; such as claims for services rendered by citizen physicians at places where no army surgeons were station- ed ; claims for keeping military convicts in certain State penitentiaries ; for furnishing arms, &c., to the Ordnance Department, &c. This division is also engaged in making a complete record of payments to officers of the army, both volunteer and regular, and, to this end, in overhauling pay- masters' accounts ; also in answering inquiries as to matters comins: before the division. THE THIRD AUDITOR. 227 CHAPTER XII. THE THIKD AUDITOR OF THE TREASURY. ^94>. The duties of the Third Auditor are 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 assigned by law to the Second Auditor ; all accounts relating to army pensions, all accounts for compensation for the- loss 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. S91. After the examination of such accounts the Third Auditor is required to certify the balances, and to transmit the accounts, with all vouchers, papers, and the certificates, to the Second Comptroller for his decision. (R. S., § 277.) 59S. In executing the requirements of law as to ac- counts for the loss of steamboats and other vessels, railroad engines and cars, the Third Auditor is authorized, in per- son or in such manner as he may deem most compatible with the public interest, to take testimony and make such investigation as he may deem necessary. For the expense incurred in such investigation he may approve proper vouch- ers for payment. (R. S., § 3488.) S93. The Third Auditor is required to register all req- uisitions of the Secretary of War for moneys out of appro- priations for the use of the War Department ; to keep all accounts of the receipts and expenditiu'es of the public 228 THE EXECUTIVE DEPAKTMENTS. moneys in regard to the War Department, and of all debts due to the United States or moneys advanced relative to that department, to the extent that these subjects pertain to the class of accounts coming within his province to settle. He is required to receive from the Second Comptroller the accounts finally adjusted, and to preserve them, Avith their vouchers and certificates. He is required annually, on the first Monday of November, to report to the Secretary of the Treasury the application of the money appropriated for the War Department ; also to make such reports on the business assigned him as the Secretary of War may demand. (K. S., §§ 283, 3673.) 594. A transcript from the books and proceedings of the Treasury Department, certified by the Third Auditor of the Treasury and authenticated by the seal of the Treasury Department, is entitled to admission in evidence of a bal- ance due by a delinquent ofiicer or other person accounta- ble for public money, in any suit involving these particular accounts of the War Department ; and thereupon the court trying the case may grant judgment and award execution accordingly. Copies of bonds, contracts, and other papers relating to or connected with the settlement of an account between the United States and an individual, made by the Third Auditor, when so certified to be true copies of the originals, and so authenticated, may be attached to such transcript, and are entitled to the same validity and to equal credit with the originals if produced and authenticated in court. (R. S., § 886.) 595. By the second section of the act of June 16, 1874, making appropriations for the support of the army, it is provided that the Third Auditor, together with the Quarter- master-Gleneral and Commissary-Gleneral, shall continue to receive, examine, and consider the justice and validity of such claims as shall be brought before them under the act THE THIRD AUDITOR. 229 of July 4, 1864, and the amendatory acts ; such claims, if allowed by them, to be reported by the Secretary of the Treasury, at each session of Congi-ess, to the Speaker of the House of Eepresentatives, by whom they shall be laid before Congress for consideration. The claims here re- ferred to are those of loyal citizens in States not in rebel- lion for quartermaster or commissary stores actually fur- nished the army of the United States and receipted for by the proper officer receiving the same, or which may have been taken by such officers without giving a receipt. (Stats. 18, p. 75 ; Stats. 13, p. 381.) 596, The same provision by act of Jime 23, 1874, is extended to affect claims for steamboats and other vessels pending in the office of the Third Auditor ^under joint res- olution of December 23, 1869, and March 3, 1871. 597. In addition to the head of the office, the statutes provide for a Deputy Thu-d Auditor. His duties are not prescribed by law. He, however, performs such services as the Third Auditor may assign him, and in the absence of his superior he performs the duties of that officer as Acting Auditor. The statutes also prescribe five chiefs of division, and also make provision for numerous clerks in the office of the several classes. This office is organized into the following-named divis- ions : 1. Book-keeper's Division. 2. Quartermaster's Division. 3. Subsistence Division. 4. Claims Division. 5. Pension Division. 6. Collection Division. The latter division is not within the number of those for which the statutes make provision. Its head is selected 230 THE EXECUTIVE DEPARTMENTS. from among the several classes of clerks provided for the general business of the office. I. The Book-^keeper's Division. 508. It is the duty of this division to keep an account of the appropriation authorizing the disbursements ; also the money accounts of disbursing officers which are settled in the office. All accounts when finally adjusted are lodged for the time in this division, where the entries of a general character are made to the debit and credit of each official account, and the balances are shown. The same proceed- ing, substantially, .is had with regard to claims which have been adjusted and allowed. All requisitions for advances of moneys to difsbursing officers drawn by the Secretary of War are charged in this division to the particular officer's accounts respectively ; as are also requisitions issued by the Secretary of the Interior as advances to pension agents for the payment of army pensions. In this division are also entered all credit and counter-requisitions, on account of army and pension appropriations, drawn by the Secretaries of War and the Iiilerior in favor of the Treasurer of the United States, on different persons to whom money has been advanced and charged, and who have a surplus for repayment into the Treasury. II. The Quartermaster's Division. 500. The duties of this division consist in the exami- nation and settlement of the accounts of quartermasters of the army. These accounts embrace disbursements for bar- racks and quarters, hospitals, store-houses, offices, stables, and transportation of army supplies ; the purchase of army clothing, camp and garrison equipage, cavalry and artillery horses, fuel, forage, straw, material for bedding, stationery ; payments of hired men and of per diem to extra-duty men ; THE THIRD AUDITOR. 231 expenses incurred in the pursuit and apprehension of de- serters ; for the burial of officers and soldiers ; for hired escorts, expresses, interpreters, spies, and guides ; for vet- erinary surgeons and medicines for horses ; for supplying posts with water, and for all other proper and authorized outlays connected with the movements and operations of the army not expressly assigned to any other department. 6©0. It also settles accounts for property purchased with the funds of the Quartermaster's Department, upon returns received through the office of the Quartermaster- Greneral, with the exception of clothing, camp and garrison equipage, which are under the supervision of the Second Auditor. These reftirns show whether the disposition made of such property is in conformity with law and army regula- tions. 6®1. These accounts first undergo an administrative examination in the proper bureau of the War Department, from which they are received in this division. After ad- justment here, and upon receiving the proper certificate of the Third Auditor, they are transmitted for revision and final decision of the Second ComptroHer of the Treasury. Uj)on that officer's decision the accounts are returned to the office of the Third Auditor, and after the proper entries are made in the Book-keeper's Division they are placed in the office files, in accordance with a number pre- viously given to the settlement, and by which it is after- wards known. III. The Subsistence and Engineer Division. 60^. This division examines the accounts of commis- saries and acting commissaries in the army, with regard to their purchases of and accountability for the provisions, stores, and supplies for the subsistence of the army. These officers render monthly money accounts, accompanied by 232 THE EXECUTIVE DEPARTMENTS. proper vouchers for the disbursements of the funds ad- vanced to them, and also with a provision return, shomng the disposition of provisions and stores purchased or de- rived from other sources. These accounts reach the Third Auditor through the Commissary-General of Subsistence. After adjustment in this division they are transmitted to the Second Comptroller for revision, and upon their return similar entries are made as in the case of quartermasters' accounts, when they are placed on file and remain in the custody of this office under the particular number of the settlement. ©OS. This division also examines and adjusts the ac- counts of the officers and agents of thp Engineer Depart- ment of the army, who disburse moneys out of the various appropriations made from time to time by Congress for the construction and repair of public works. These accounts embrace such disbursements for the following : The purchase of sites and material for and construction and repair of the various fortifications throughout the Uni- ted States. The construction, and repau'S of roads, bridges, bridge- trains, &c., for armies in the field. Surveys on the Atlantic and Pacific coasts. Examinations and surveys of the northern and western lakes and rivers. Construction and repairs of breakwaters. Repair and improvement of harbors, both on the sea and the lake coast. Improvement of rivers, and the purchase of snag and dredge boats for the same. The expenses of the Military Academy at West Point. The proceedings regarding these accounts are the same in substance as explained in regard to the accounts pre- viously mentioned. THE THIRD AUDITOR. 233 IV. The Claims Division. G04t. This division is charged with the examination and settlement of claims of a miscellaneous character arising in the various branches of service in the War Department. To particularize, they embrace those growing out of the purchase or appropriation of supplies and stores for the army ; the purchase, hire, or appropriation of water craft, railroad stock, horses, wagons, and other means of trans- portation ; the transportation contracts of the army ; the occupation of real estate for camps, barracks, hospitals, fortifications, &c. ; the hire of employees, mileage, courts- martial fees, travelling expenses, commutations, &c. ; claims for compensation for vessels, railroad cars, engines, horses, equipage, wagons, &c., lost in the military service ; claims growing out of the Oregon and Washington Territorial wars of 1855 and 1856, and other Indian wars ; claims of various descriptions under special acts of Congress, and claims of the several States and Territories for expenses incurred by them in raising and equipping troops for the service of the United States, in suppressing the rebellion of 1861, and for the suppression of Indian outbreaks. The special claims referred to are those coming within the provisions of the Revised Statutes, sections 3482 to 348C, and of the act of July 4, 1864, (Stats. 13, p. 381,) as reenacted in section 300 of those statutes. The first class embraces claims on account of horses lost in battle or dying of wounds received therein, abandoned in the field for want of transport or of forage, or on account of prop- erty lost or abandoned while in the military service. The second class embraces all claims of loyal citizens in States not in rebellion for quartermaster's and subsistence stores actually furnished to the army, receipted for, or taken and not receipted for. Such claims are by law requked to be 234 ■ THE EXECUTIVE DEPARTMENTS. first submitted to the Quartermaster-Greneral or Commis- sary-Greneral respectively for examination, by whom the same are to be reported to the Third Auditor for settle- ment. By the act of June 16, 1874, the claims of the last class, if allowed by the officers mentioned, are to be reported to Congress for consideration and appropriation. V. The Pension Division. ©05. The duties devolving upon this division embrace the examination and settlement of all accounts pertaining to the payment of army pensions. These pensions are paid by agents distributed at conven- ient points throughout the country. They make their pay- ments quarterly and submit their accounts, together with all vouchers for each month, directly to the Third Auditor. 6015. In this division a roll book is kept of all army pensioners of the several classes. When a pension is granted by the Secretary of the Interior a certificate is sent directly to the proper pension agent, while at the same time a copy is transmitted to the Third Auditor, the sub- stance of which is entered in the roll book referred to in the proper agent's subdivision. On this roll is given the name in full of the pensioner, date of commencement and ending of the pension, or other data to assist in the proper adjustment of the accounts of the several agents. 60 T. An account is kept with each pension agent, chai'ging him with all moneys advanced for payment of pensions. Upon the receipt of his monthly statement, together with the abstract and vouchers, a preliminary examination is made in this division, to see if the money advanced is prop- erly accounted for ; when, after a written acknowledgment of receipt, the account is filed to await its turn for audit. Upon the adjustment, each voucher is carefully exam- THE THIRD AUDITOR. 235 ined, and the payment made is entered on the roll book opposite the pensioner's name. When the adjustment is completed the account and vouchers are sent to the Sec- ond Comptroller for revision. On their return with his official certificate, they are placed under the appropriate munber of the settlement in the permanent files of the office. 608. It is the duty of this division, on the return from the Comptroller of a settlement certified by him, to notify the officer whose account has been thus settled in such division of the state of that account, explaining specifically, but minutely, the differences existing between him and the Grovernment. - VI. The CoiiLBCTiON Division. ©®©. This division makes examinations of settlements on file, and prepares papers and data when it becomes nec- essary to bring suit against a delinquent officer and his bondsmen. 61®. It is also charged with the entering of payments by the department for property purchased or seized by army officers, upon the abstracts of property filed with their accounts. These abstracts embrace property pur- chased or seized by the officers of the army while in the field with troops, and not paid for. The liability of the Government for such property is con- ceded, and consequently numerous claims by private par- ties for the value of the articles sold or seized are made, and have been made in the past, upon the officers of the executive department authorized to make settlements. Without some check on the property returns, it would be impracticable to tell whether certified vouchers and mem- orandum receipts presented in proof of claims have been already paid. Payments may have been made by a disbiirs- 236 THE EXECUTIVE DEPARTMENTS. ing officer of the Quartermaster's Department, and it is wholly impracticable to examine the money accounts of every officer who may have paid the claim. Fraudulent and erroneous claims are liable to be presented at any time, and the GTovernment is powerless if it has not some means of practicable or ready access calculated to show the fraud or error. Therefore, by entering payment oppo- site the purchase or seizure on these accountability abstracts of th6 purchasing or seizing officer, every payment made will be a matter of record on the evidence, which must be referred to in case of a claim presented. This seems to be the only feasible mode for the protection of the Grovern- ment against the double payment of claims liable to arise on these abstracts. 611. This Collection Division is charged also with the examination of army muster rolls, to answer inquiries of the Pension Office as to the time of service of persons making claims for pensions and bounty lands. THE FOURTH AUDITOR. 237 CHAPTER XIIL THE FOURTH AUDITOR. ^IS. This office was originally established, as herein- before remarked, by the act of March 3, 1817. HIS. The general duties of the Fourth Auditor, as de- fined by statute, are to receive and examine all accounts accruing in the Navy Department or relative thereto, and all accounts relating to navy pensions ; and after the ex- amination of such accounts to certify the balances, and to transmit the accounts, with the vouchers and his certificates, to the Second Comptroller for that officer's decision there- on. (R. S., § 277.) 614. He is required to keep accounts of the receipts and expenditures of the public moneys relative to the Navy Department, and of all debts due to the United States on moneys advanced in relation to that department ; also to receive from the Second Comptroller the accounts which shall have been finally adjusted, and to preserve such ac- counts, with their vouchers and certificates ; also to record all requisitions drawn by the Secretary of the Navy ; also to report annually, on the first Monday in November, to the Secretary of the Treasm-y the application of the money appropriated for the Department of the Navy ; also to make such report on the business assigned him as the Secretary of the Treasury may deem necessary. (R. S., § 283.) @15. In case of the loss or capture of a vessel belong- ing to the United States navy, the Fourth Auditor, under the direction of the Secretary of the Navy, is authorized, in the settlement of the accounts of a paymaster of such 238 THE EXECUTIVE DEPARTMENTS. vessel, to credit him with such portion of the amount of the provisions, clothing, small stores, and money with which he stands charged, as the said Auditor shall be satisfied was inevitably lost by such capture or loss. (R. S., § 284.) Gl&» Every disbursement of public moneys or disposal of public stores made by a disbursing officer pursuant to an order of any commanding officer of the navy, may be al- lowed by the Fourth Auditor in the settlement of the ac- counts of the officer, upon satisfactory evidence of the issu- ance of such order and of the payment of money or disposal of stores in conformity with it ; for the propriety of which the commanding officer aforesaid is by law held account- able. (R. S., § 285.) ©IT. The Fourth Auditor, together with the Second Comptroller, as the proper accounting officers, in settling the accounts of seamen and others, not officers, boi'ne on the books of any vessel of 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 accounts, is authorized to fix a day when such wreck, destruction, or loss shall be deemed to have occurred. (R. S., § 286.) Also in case of the loss of any vessel in the employ of the United States, by casualty or in actiom with the enemy, together with her papers necessary to the exact ascertain- ment of the several accounts of the same, to assume the last quarterly return of the paymaster 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 ; or when such quarterly return has not been made, to adjust such accounts on principles of equity and justice. (R. S., § 287.) Also, in case of such loss, he may allow and pay to THE FOURTH AUDITOR. 239 each person, not an officer, employed on the vessel so sunk or destroyed, and whose personal eiFects have been lost, a sum not exceeding sixty dollars, as compensation for such loss ; or in case of the death of such person, to the widow, child or children, father, mother, or brothers and sisters jointly, in that order of preference. (R. S., §§ 288, 289.) 618. The Fourth Auditor is also, in conjunction with the Second Comptroller, authorized, with the approval of the Secretary of the Navy, to allow any officer of the navy or marine corps a sum not exceeding his sea pay for one month, as compensation for the loss of his personal effects, on any vessel in the employ of the United States which, since the 19th of April, 1861, has been sunk or destroyed without fault or negligence on the part of such officer. But a schedule and certificate must in all cases be required from the officer making the claim. (R. S., § 290.) 61®. When a suit is brought involving accounts of the Navy Department, a transcript from the books and proceed- ings of the Treasury Department, certified by the Fourth Auditor and authenticated under the seal of the Treasury, is entitled to be admitted in evidence ; and thereupon the court trying the case is authorized to grant judgment and award execution accordingly. And all copies of bonds, contracts, or other papers relating to or connected with the settlement of any such account between the United States and an individual, when certified by said Auditor to be true copies of the originals on file, and so authenticated under seal, may be annexed to such transcript, and are given by law equal validity and credit as the original papers, if pro- duced and authenticated in court. (R. S., § 886.) 690. The Fourth Auditor is assisted by a deputy, whose duties are assigned him as in the case of other deputy bureau officers in the Treasury Department, as before ex- plained. 240 THE EXECUTIVE DEPARTMENTS. OSl. By law, the office of the Foiirth Auditor is allowed three chiefs of divisions. The office is, however, organized into six divisions, three of them being under the supervision of the like number of chiefs authorized by the statutes. These divisions are as follow : 1. Paymaster's Division. 2. Navy Agent's Division. S. Prize Division. 4. Navy Pension Division. 5. Book-keeper's Division. 6. General Claims Division. I. Paymaster's Division. 6SS. This division examines, settles, and adjusts ac- counts of paymasters of the navy. These accounts are for pay of the navy and marine corps. They are made quar- terly, and transmitted directly, with all papers and vouchers, by the several paymasters, to the Fourth Auditor of the Treasury for settlement. These embrace a muster and pay roll of the naval station, navy-yard, or naval vessel under payment by the particular .paymaster. After adjustment the accounts are sent to the office of the Second Comptroller for revision, and after final decis- ion by that officer they are returned and placed on file in the office of the Fourth Auditor. II. Navy Agent's Division. 6^3. This division settles all accounts of navy agents disbursing moneys for the purchase of supplies for navy- yards, naval stations, and for the service of the navy ; also all accounts of navy agents for payment of allotments. These allotments are the provision for the payment of a fixed sum per month, not over one-half pay, which an officer who is at sea on a naval vessel makes for the benefit or THE FOURTH AUDITOR. 241 support of his wife or family. By executing a form some- what in the nature of a power of attorney, the member of his family or person mentioned therein is allowed to draw from a paymaster or navy agent at the place named a cer- tain portion of the monthly pay of the officer. These allot- ments are received and registered in the office of the Fourth Auditor, in this division. The officer's pay, therefore, ap- pears in two separate accounts for the same period of time, viz., in that of the paymaster at home who pays the allot- ment, and that of the paymaster on the vessel at sea or in a foreign port, wherever he may be paid the balance of his monthly compensation. The latter is adjusted in the Pay- master's Division of this office, while the allotment account is settled in the Navy Agent's Division. A careful compar- ison of the diiFerent accounts is required, and a continual reference from one to the other also, so that any overpay- ment may be detected. III. Prize and Eecord Division. 634. This division settles all claims for prize-money arising out of the peculiar system of awards made by law to the officers and men of United States naval vessels which have raade capture of a war vessel of the enemy, or of any other vessel or property adjudicated as lawful prize. The statutes declare what shall be in such cases the distributive shares of the officers and men of the capturing vessel, or other vessel or vessels within signalling distance. These distributive shares are adjusted in this division. All mat- ters of this class of business in this division arose out of the rebellion of 1861, and of course ai'e now of small ex- tent and constantly diminishing. In addition to this, the division is charged with the duties of preparing tabular statlments and reports called for by Congress and the Secretary of the Treasury ; of keeping 16 242 THE- EXECUTIVE DEPARTMENTS. a record of appointments, resignations, removals, and ab- sences, and with the payment of the salaries of the em- ployees of the office. IV. Navy Pension Division. G25, This division receives from the pension agents who are assigned to the payment of navy pensions their accounts, which are here examined and adjusted. A roll of all pensioners is also kept in this division, and each per- son is charged with each quarter-yearly pension paid him by the pjension agent. This division corresponds, in the nature of its duties and mode of transacting business, with the Pension Division of the Third Auditor's office, the one adjusting accounts of navy pensions, and the other those of army pensions. 0^6. The claims for pensions of either class are deter- mined by the Commissioner of Pensions. As in the case of army pensions, he issues his certificate to the proper agent when a navy pension is granted, giving notice of the fact, the name of the pensioner, the £^mount and class of pension, and of the time when the same commences to run. A duplicate of this certificate is also sent to the Fourth Auditor, who enters the name and subject-matter^ on his rolls. A like certificate is also sent to these officers, noti- fying them of the discontinuance of a pension, G27, The amount bestowed during the fiscal year of 1877 and 1878, and the number of navy pensioners at the end of that year, were as follow : Amount, ........... |507,105.37 Invalid, 2,096 Widows and dependent relatives, . . . 2,483 V. Book-keeper's Division. 038. This division is similar in its duties to the book- keeping divisions of the other auditing offices. It registers THE FOURTH AUDITOR. 243 and enters all pay and repay requisitions issued by the Sec- retary of the Navy for and on account of the pay and sup^- port of the naval branch of the military service. All requisitions for advances of moneys from the appropria- tions for that service are here charged in the accounts of the disbursing officers who are respectively to be held ac- countable. All accounts settled in the other divisions of the office are here journalized, and other details of business appurtenant thereto are given attention. VI. Claims Division. 6^9. This division examines and settles all accounts for back pay of officers and men in the navy, and for trav- elling expenses of officers ; also all accounts of deceased persons whose names are on the navy rolls, and for whose services money is due ; also accounts of a general nature. 244 THE EXECUTIVE DEPARTMENTS. CHAPTER XIV. THE FIFTH AUDITOR OF THE TREASURY. 630. This officer was originally provided for by the act of March 3, 1817, already referred to. 631. His duties are to receive and examine all accounts accruing in or relative to the Department of State, all ac- counts involved in the collection of internal revenue, all accounts relating to the contingent expenses of the Patent Office, and all accounts relating to the census. (R. S., § 277.) 63S. Whenever any sum of money shall be issued from the Treasury for the purpose of intercourse or treaty with any foreign nation pursuant to law, the President is author- ized to cause the same to be duly settled annually with the proper accounting officers of the Treasury, by causing the same to be accounted for, specifically, if the expenditure may in his judgment be made public ; and by makij;ig or causing the Secretary of State to make a certificate of the amount of such expenditure as he may deem it advisable not to specify ; and every such certificate shall be deemed a sufficient voucher for the sum therein expressed to have been expended. (R. S., § 291.) 633. This office is also provided by law with a Deputy Auditor, who performs such duties as are assigned him by his superior, and acts in the place of the latter in case of sickness, absence, or of a vacancy. The statutes also pro- vide for the appointment of two chiefs of divisions. 634. One of these chiefs is assigned to the charge of the Diplomatic and Consulai' Division, wherein' are adjusted THE FIFTH AUDITOE. 245 all accounts for salaries, contingent expenses of diplomatic and consular officers, together witli, those for fees received by the latter. &25. The other chief is in charge of the Division of Internal Revenue, embracing the adjustment of all inter- nal-revenue accounts. « ^SSH. The business of the office pei-tains mainly to the adjustment of the following-named accounts : Accounts for salaries and contingencies of United States ministers abroad, charges d'affaires, secretaries of legation, interpreters, dispatch agents, &c. Accounts for salaries, emoluments, and contingencies of United States consuls, consular agents, commercial agents, consular clerks, &c., and for fees received by consuls for which they are required to account. These accounts em- brace also their expenditures for the relief of United States seamen in foreign ports, and for their passage home when destitute ; as likewise all amounts received from masters of vessels for three months' extra Fages of seamen dis- charged in foreign ports. Accounts of the Disbursing Clerk of the Department of State for expenses of editing, publishing, and distributing the United States statutes ; for stationery, furniture, books, maps, lithographing, uostage of the State Department, con- tingent expenfes of foreign missions, expenses of rescuing shipwrecked United States seamen, &c. Accounts approved by the Secretary of State for expenses under sundry appropriations, such as those for surveys of boundaries between the United States and the British pos- sessions ; for salaries and expenses of Claims Commissions, adjusting controversies between our citizens and subjects of foreign powers ; for extradition of criminals ; for inter- preters for consular courts ; for marshals for consular courts of Japan, China, Siam, and Turkey ; for rent of 246 THE EXECUTIVE DEPARTMENTS. prisons for United States convicts in those countries ; for interpreters, guards, and other expenses of consulates at Constantinople, Smyrna, Cairo, Jerusalem, and Beiroot, in the Turkish dominions. Accounts of the Disbursing Clerk of the Department of the Interior for the expense of taking the census ; for contingent expemses of the Patent Office, and for plates, lithographing, drawings, tracings, &c., in that office ; for expenses of distributing public documents ; for preserva- tion of collections in the Smithsonian Institution, &c. Accounts of Disbursing Clerk of the Post Office Depart- ment for contingent expenses of that department. Accounts for salaries and miscellaneous expenses of the office of the Commissioner of Internal Revenue, embrac- ing attorneys' fees, rewards, travelling expenses, stationery, rent, telegrams, &c. Accounts of the Commissioner of Internal Revenue for internal-revenue stamps of the several classes of stamps for distilled spirits, tobacco, snuff, and cigars ; for special-tax stamps, beer stamps, documentary and proprietary stamps. Accounts of collectors of internal revenue for collections and disbursements. Accounts of stamp agents authorized to sell stamps. Accounts for refunding taxes illegally assessed, and moneys received on lands sold for direct ta*es. Accounts for the engraving and printing of internal- revenue stamps and for stamp paper. Accounts for salaries and expenses of internal-revenue agents, surveyors of distilleries, fees and expenses of gang- ers, &c. Accounts of the Secretary of the Treasury for awards to informers out of fines, penalties, and forfeitures collected. Accounts for the expenses of the detection and prosecu- tion of fraud upon the internal revenue, &c. POST-OFFICE ACCOUNTS. 247 CHAPTER XV. THE SIXTH AUDITOR. $3*7. Previous to the revision of the United States stat- utes, the duties of this position devolved upon an officer known by the awkward title of the Auditor of the Treasury for the Post Office Department. The Revisers sought to harmonize the statutes, as regards the auditing officers, by naming them in a regular sequence ; and accordingly they denominated this one the Sixth Auditor of the Treasury. In a subsequent act (that of March 3, 1875, — an appropria- tion act) Congress seems to have overlooked the fact of the change of name of the officer, then recently made, by the Revised Statutes .; for it used in that act the old name in designating the office appropriated for. The Auditor of the Treasury for the Post Office Department is in reality the Sixth Auditor of the Treasury. 6S8. This office was originally created by act of Con- gress of July 2, 1836. Previously the duties had devolved upon the Fifth Auditor, in addition to his other duties con- nected with the settlement of different accounts. 03l>. The duties of the Sixth Auditor bear relation both to the Treasury and Post Office Departments. He is an officer of the Treasury, and under the direct control of the Secretary ; but, at the same time, he is also by law subject in certain respects to instructions which may be given by the Postmaster-Greneral. He is to report to the latter when required, and to certify to him all official balances found on settlements of official accounts. He is substantially an officer of both departments^ (7 Opin., 445.) 248 THE EXECUTIVE DEPARTMENTS. 640. He is assisted by a deputy, wlio acts in his place in case of absence and sickness. The law authorizes eight heads of division. The office is formed into eight divisions, as follow : ^ 1. Examining Division. 2. Registering Division. 3. Book-keeping Division. 4. Stating Division. 5. Collecting Division. 6. Foreign Mail Division. 7. Pay Division. 8. Money-Order Division. 641. The duties of the head of the office, as specified by statute, are as follow : He is required to receive all accounts arising in the Post Office Department or relative thereto, with the vouchers necessary to a correct adjustment thereof, and to audit and settle the same, and to certify the balances to the Post- master-Greneral ; also to keep and preserve all accounts and vouchers after settlement. He is required to close the account of the department quarterly, and to transmit to the Secretary of the Treasury quarterly a statement of its re- ceipts and expenditures. He is required to report to the Postmaster-Greneral, when the latter desires, the manner and form of keeping and stating the accounts of the de- partment, and the official forms of papers to be used in connection with its receipts and expenditures. He is re- quired also to report to the Postmaster-General all delin- quencies of postmasters in rendering their accounts and returns, or in paying over money-order funds and other receipts at their offices, and likewise to notify him of the discovery of deficiencies in such accounts. It is made his duty to register, charge, and countersign all warrants upon the Treasury for receipts or payments, issued by the Post- THE SIXTH AUDITOE. 249 master-Greneral, when warranted by law. He is required to perform such other duties in relation to the financial con- cerns of the department as may be assigned to him by the Secretary of the Treasury, and to make to the Secretary or to the Postmaster-Greneral such reports respecting the same as either of them may require. (R. S., § 277 ; act Febru- ary 4, 1879.) 64^. Unlike the other Auditors, his settlements of aof- counts are not subject to revision by any other officer, except when dissatisfaction is expressed by any person or by the Postmaster-General, in which case an appeal may be taken within twelve months to the First Comptroller, whose decision is final. (R. S., § 270.) 64S. It is his duty to superintend the collection of all debts due the Post Office Department and all penalties and forfeitures imposed for violation of the postal lav^^s, and to take all such other measures as may be authorized by law to enforce the payment of such debts and the recovery of such penalties and forfeitures ; also to superintend the col- lection of all penalties and forfeitures arising under other statutes, where such penalties and forfeitures are the con- sequence of unlawful acts affecting the revenues or prop- erty of the Post Office Department. (R. S., § 292.) 644. He is required to keep the accounts of the money- order business separately, and in such manner as to show the number and amount of money orders issued at each office, the number and amount paid, the amount of fees received, and all expenses of the money-order business. (R. S., § 293.) ©45. It is made his duty to state and certify quarterly to the Postmaster-Greneral an account of the money paid by postmasters, out of the receipts of their offices and pur- suant to appropriations, on account of the expenses of the postal service, designating the heads under which such payments were made. (R. S., § 294.) 250 THE EXECUTIVE DEPARTMENTS. ®4:S. The Sixth Auditor may, with the consent of the Postmaster-Gleneral, compromise a judgment obtained for a debt or damages due the Post Office Department, and accept a less sum in satisfaction thereof, when it appears satisfactorily to him that such judgment or the unpaid part thereof cannot be collected by due process of law. (R. S., § 295.) He is required to forward to the Department of Justice certified copies of any papers in his office tending to sus- tain the claim, in case of delinquency of any postmaster, contractor, or other officer, agent, or employee of the Post Office Department. (R. S., § 296.) ^^7. He may administer oaths to witnesses in any case in which he may deem it necessary for the due examina- tion of the accounts with which he is charged. (R. S., § 297.) ©4:8. The Sixth Auditor is empowered to ascertain the facts, under regulations prescribed by the Postmaster-G-en- €ral, respecting any case of fine, penalty, or forfeiture, disability, or alleged liability for any money, by way of damages or otherwise, under any law relating to officers, employees, operations, or business of the postal service, and to certify to the Postmaster-G-eneral that the interests of the department require the exercise of his powers over fines, penalties, forfeitures, and liabilities ; and thereupon, with the written consent of that officer, he may mitigate or remit such fine, penalty, or forfeiture, remove such disa- bility, or compromise, release, or discharge such claim for such sum of money and damages, and on such- terms as the Auditor shall deem just and expedient. (R. S., § 409.) 64®. It is provided that copies of the quarterly returns of postmasters, and of any papers pertaining to the accounts in the office of the Sixth Auditor, and transcripts from the money-order account books of the Post Office Department, THE SIXTH AUDITOR. 251 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. In any civil suit, in case of delinquency of any postmaster or contractor, a statement of the account certified as aforesaid is admissible in evidence, and the court is authorized there- upon to give judgment and award execution, subject to the provisions of law as to proceedings in such civil suits. (R. K, § 889.) ®^@. Payments of money out of the Treasury on ac- count of the postal service, and in pursuance of appropria- tions, are required to be by warrants of the Postmaster- Oeneral, registered and countersigned by this Auditor, and expressing on their face the appropriation to which they should be charged. (R. S., § 3674.) @St, Whenever a postmaster is required to execute a new bond, all payments made by him after the execution of such new bond may, if the Postmaster-G-eneral or the Sixth Auditor deems it just, be applied first to discharge any balance which may be due upon the old bond. (R. S., § 3835.) And on the discovery of a deficiency in the ac- counts of a postmaster, the Sixth Auditor is required to notify the Postmaster-Greneral, and thereupon the latter is directed by law to deposit a notice in the post office at Washington, D. C, addressed to the sureties respectively on the bond of such postmaster at the place where they respectively reside. (Act February 4, 1879.) &5^. A transcript from the money-order account books of the Sixth Auditor is made prima facie evidence of em- bezzlement on the part of any officer connected with the business of a money-order office, of an amount found due by such officer, which he has misapplied by conversion to his own use, &c. (R. S., § 4046.) 6iSS. The Auditor is required to show by his annual 252 THE EXECUTIVE DEPARTMENTS. reports the financial condition of the Post Office Depart- ment at the close of each fiscal year, and such reports are required to be made part of the Postmaster-Greneral's an- nual report to Congress for that fiscal year. (Act July 12, 1876, Stats. 19, p. 82.) ©54. He is required to report to the Postmaster-Greneral any case where the aggregate annual compensation, exclu- sive of money-order commissions, of a postmaster of the fourth class amounts to one thousand dollars, that such postmaster may be assigned to his proper class, and that his salary may be fixed accordingly. (Stats, 19, p. 82.) G5S. The Deputy Auditor supervises the general busi- ness of the office, distributes the business to the different divisions, and, as an aid to the Auditor, has a general di- rection of the clerks and employees. In the absence or sickness of the Auditor he acts in his place. ©5®. The duties assigned to the several divisions, in the order in which they have been mentioned, are as fol- low, beginning with — I. The Examining Division. ©57. This division receives and audits the quarterly accounts current of all post offices in the United States. It is subdivided into the opening room, the stamp rooms, the examining corps proper, and the error rooms. 1. The Opening Room. — -All returns are opened as soon as received, and if found in accordance with regulations they arC' entered in the register, and then forwarded to the stamp rooms. 2. The Stamp Rooms. — In this subdivision the returns received from the opening room are divided alphabetically among the stamp clerks, whose duties consist in comparing the stamp statements of postmasters in the accounts cur- rent with their own books and with the retm*ns made to THE SIXTH AUDITOR. 258 them from the Stamp Division of the finance office, whence stamp orders are issued and receipts for the same received and forwarded to the Stamp Clerk. The returns thus ap- proved or corrected are passed to the examiners. 3. The Examining Corps Proper. — Here the quarterly- returns of postmasters received from the stamp rooms are divided among the examiners by sections, each section comprising several States, or parts of States. After the examination of the accounts current and the stamp account, reviewing and refooting the transcript of mails received,, and examining all vouchers belonging to that portion of the work, the balance is drawn on all accounts of the third and fourth classes. The returns thus examined and com- pleted are forwarded to the Registering Division, to be entered upon its books. 4. The Error Rooms. — This subdivision reviews and re- examines the error accounts received from the Registering Division, and forwards to each postmaster a copy of his account as stated by him, and as audited and corrected by the office. II. The Kegistering Division. S^8. This division receives from the Examining Divis- ion the quarterly accounts of postmasters, reexamines and registers them, placing each item of revenue and expendi- ture under its appropriate head. The register in this divis- ion exhibits at the end of each fiscal year (June 30) the total amount of receipts and expenditures for tihat year. To this division is also assigned the duty of entering in the change books, prepared for the purpose, all changes of postmasters, and the establishment, reestablishment, dis- continuance, and change of name of post offices reported from the appointment office. 254 THE EXECFTIVE DEPARTMENTS. III. The Book-keeping Division. 6^9. To this division is assigned the duty of keeping the ledger accounts of the department, embracing those of postmasters, late postmasters, contractors, late contractors, and those of a general, special, and miscellaneous charac- ter. Other books are kept in this division, viz., a cash book, warrant register, ledger of warrants and deposits, stamp journal, transfer jom-nal, and deposit book. Ac- counts are also kept with the several appropriations, re- ceipts, and expenditures of the department; with the Treasmer of the United States, the executive departments for official stamps, foreign governments, special agents, and consuls acting as foreign mail agents. This division also prepares and records all requisitions on the Treasury foE the service of the Post Office Department. Over sixty ledgers are opened in this division, contain- ing about forty-three thousand cmrent accounts. IV. The Stating- Division. 060. This division has charge of the general postal ac- counts of postmasters, and those of late postmasters until fully stated. These general accounts show the balances due the United States or the postmasters at the end of the quarters. V. The Collection Division. 601. To this division is assigned the duty of collecting the balances due from all postmasters, late postmasters, and contractors, and of paying any balances found due to late and present postmasters. It is charged with the ad- justment and final settlement of postal accounts. The par- ticular duties in this regard are to examine postal and con- tractors' accounts carefully, ,and explain by letter, when THE SIXTH AUDITOR. 255 necessary, the correctness of balances due thereon, and to submit for suit or criminal proceedings accounts of de- faulting officers and contractors ; also to issue drafts upon postmasters and contractors for balances which are required to be paid, and to notify the Post Office Department of balances due to late postmasters; also to compare with the ledgers fill accounts of late postmasters, and to close as "uncollectible" or by "suspense" all accounts so desig- nated ; also to prepare for suit all cases of defaulting post- masters and contractors, by proper transcript of accounts, and certified copies of official bonds and other papers to be used in evidence. VI. The Foreign Mail Division. 66^. This division has charge of the postal accounts with foreign governments, and the accounts with steamship companies for ocean transportation of the mails. VIL The Pay Division. 0®S. This division makes collections quarterly, from all collection post offices on the line of mail routes, of bal- ances due the United States, and adjusts and reports for payment all accounts for the transportation of the mails by ocean steamers, railroads, steamboats, mail messengers, mail carriers, or other mode of conveyance ; also the ac- counts of superintendents and assistant superintendents of the railroad postal service, railway postal clerks, route agents, mail-route messengers, and local agents ; also all accounts arising under appropriations for prevention and detection of mail depredations, and for special agents ; for the free-delivery system ; for postage stamps, postal cards^ and envelopes; for postmarking and -cancelling stamps; for post-route maps, wrapping paper, twine, mail-bags, mail- locks, engraving and printing, drafts and warrants ; for ad- 256 THE EXECUTIVE DEPARTMENTS. vertising ; for fees of United States attorneys, marshals, and clerks of court in postal suits, &c. ©©4:. All orders issued by the Postmaster - General through the contract office, originating new accounts or affecting old ones, are examined and verified in this divis- ion. ©6^. The accounts of failing bidders and contractors are stated in this division, for collection by suit or other- v/ise. ©H®, This division has also the passing and registering of all drafts, and the passing of all warrants for the pay- ment of accounts ; also the custody of the archives of the office. VIII. The Money-Okdeb Division. » 6©'^. This division is charged with the duty of receiv- ing, examining, registering, adjusting, and settling all ac- counts pertaining to the money-order business. The law requires that the accounts of this business shall be kept separately from all other postal transactions, so as to show the number and amount of money orders issued at each office, the number and amount paid, the amount of fees received, and all the expenses of the money-order business. The weekly money-order statements of postmasters are here carefully examined ; the paid, repaid, and unissued orders are checked by reference to the money orders them- selves, which are received in this division from the numer- ous paying offices, and assorted according to their particu- lar office and their serial numbers. Quarterly statements are made of the accounts of the different money -order offices, showing the transactions each week in orders issued and paid. @®8. In this division the money orders received from the numerous offices in immense numbers are critically THE SIXTH AUDITOE. 257 examined and checked off. This examination is required in order to detect and note errors. It involves a careful comparison of each order with the weekly statement of the proper postmaster, to see if the number, value, stamp of issuing office, and signature on each order correspond with the entry of such order in the statement, and that the date of payment is properly stamped upon each order ; also the throwing out all orders requiring the stamp of issue, stamp of payment, all having incorrect signatures, more than one indorsement, signatures by mark unwitnessed, and kindred defects constituting irregularities, frauds, violation of or non-compliance with the law and regulations. ©©9. In this division also the numerous orders are assorted by States and Territories, by money-order offices, and by serial numbers. A register is kept of the remit- tances and transfers made to postmasters for the payment of money-order funds, and of the deposits made by post- masters in charge of money-order offices, and, in fact, all of the vast details necessary to a proper accountability for money-order funds intrusted to those officers, and for the fees received by them, devolve upon this division. 17 258 THE EXECUTIVE DEPARTMENTS. CHAPTEK XVI. THE REGISTER OF THE TREASURY. 670. The duties of this officer, as defined by law, are to keep all accounts of the receipts and expenditm-es of the public money, and of all debts to or from the United States. 671. To receive from the First Comptroller and Com- missioner of Customs the accounts which shall have been finally adjusted, and to preserve such accounts, with their vouchers and certificates. 67^. To record all warrants for the receipt or payment of moneys at the Treasury, and to certify the same thereon, except those drawn by the Postmaster-General, and those by the Secretary of the Treasury upon the requisitions of the Secretaries of War and of the Navy. 67^. To transmit to the Secretary of the Treasury copies of the certificates of balances of accounts adjusted. 6T4r. To fm-nish to the proper accounting officers copies of all warrants covering proceeds of Grovernment property, where the same may be necessary in the settlement of ac- counts in their respective offices. (K. S., § 313.) 6T5. Upon a transcript from the books and proceed- ings of the Treasury Department showing a balance due the United States, in case of the delinquency of a revenue officer or other person accountable for public money, cer- tified by the Register and authenticated by the seal of the Treasury Department, a court trying the cause is requued to grant judgment and awai'd execution. And the Regis- ter s certificate to copies of bonds, contracts, and other THE REGISTEK OE THE TREASURY. 259 papers relating to the settlement of any accouttt between the United States and an individual, entitles such copies, when annexed to the transcript, to equal validity, as evi- dence in court, with the originals. (R. S., § 886.) Gt&, It is the duty of the Register to cancel certificates of the registry of vessels, when such certificates are deliv- ered to him, as requu-ed by law, on the sale, transfer, or alteration of the vessel. (R. S., § 4170.) ©T7. Also when a certificate of registry has, been sur- rendered to the collector of the port and transmitted to the Register, because of the loss, destruction, captxure, or trans- fer to a foreigner of the vessel. (R. S., § 4174.) 678. The Register receives from the' collectors of the several ports copies of all certificates of registry of vessels granted by them ; also duplicates of all entries on the col- lectors records showing a change in the master or name of a vessel. (R. S., §§ 4176, 4183.) The Office of the Kegisteb of the Tbeasuey. ©7^. In addition to the head of the office, before re- ferred to, the statutes make provision for an Assistant Register of the Treasury, who is required to perform such duties as may be assigned him by the Register, and in the absence of the latter to act in his stead. (R. S., §§ 314, 315.) 680. Any official record, certificate, or other document^ excepting warrants, bonds, and drafts, signed by the Assist- ant Register, has the same effect in law as if signed by the Register. (R. S., § 315.) 681. This office is also provided with five heads of divisions, and a force of clerks distributed to each. The divisions into which the Register's office has been organised are as follow : 1. Division of Receipts and Expenditures. 260 THE EXECUTIVE DEPARTMENTS. 2. Loan Division. 3. Note and Coupon Division. 4. Note and Fractional Currency Division. 5. Tonnage Division, I. Division of Keceipts and Expenditures. 68S. In this division all warrants are registered which are issued by the Secretaiy of the Treasury for the pay- ment of civil, diplomatic, miscellaneous, internal revenue, and public - debt expenditures and repayments ; also for payments and repayments of War, Navy, Pension, and In- dian expenditures ; also all warrants so issued for covering into the Treasury receipts of moneys from customs, lands, internal revenue, direct taxes, and miscellaneous sources. ©83. This division also registers all drafts drawn by the Treasurer of the United States in payment of Avan-ants issued by the Secretary for expenditures. 684:. This division also makes entry of all accounts received after final adjustment from the accounting officers relating to civil, diplomatic, internal revenue, miscellane- ous, and public-debt receipts and expenditures. , 685. This division also furnishes to the Secretary of the Treasury certificates of balances of accounts adjusted by the accounting officers and put on file in the Kegister's office. 68@. It also furnishes for the finance report of the Sec- retary of the Treasury the itemized report of the receipts and expenditures of the Grovernment for each fiscal year. It also has charge of the arrangement of the files of the office. II. The Loan Division. 687. This division has charge of the books containing the accounts of bonds issued and the accounts kept with THE REGISTER OF THE TREASURY. ' 261 parties owning registered bonds. It has charge also of the issue and entry of all United States bonds. G88. It also makes up the quarterly and annual sched- ules of persons holding registered bonds to whom interest is due. These schedules, at the times of the quarterly or semi-annual payments of interest on the bonded debt, are placed in the hands of the Treasurer, or Assistant Treas- urers, or depositaries at the places where the interest is payable ; and persons entitled to payment of the amounts stated thereon against their names receive their interest on call, upon being properly identified, 089. As is generally well understood, the bonds of the United States are divided into coupon and registered bonds, the distinction being, that coupon bonds are transferable from hand to hand by delivery and are payable to the bearer, while registered bonds are made payable to the person whose name is inserted in the body of the bond, and are only transferable by an assignment on the back and by an entry of transfer on the books of the Kegister of the Treasury. In other words, the owners of coupon bonds are only known by their possession of the bonds, while the holders of the registered bonds are known by the register of their names on the books of the depax'tment. O®®. It is among the duties of the Loan Division of the Register's office to transfer, on proper authority, the owner- ship of the registered bonds from one person to another, by making the proper entities on the books and by issuing a new bond, on the surrender of the old one,- in the name of the transferee. In order to effe'ct this transfer there is a blank form of assignment on the back of the bond, which should be filled in with the name of the assignee and prop- erly signed and acknowledged before competent authority by the assignor. The new holder of the bond should now send it to the Register of the Treasury, with a letter giving 262 ' THE EXECUTIVE DEPARTMENTS. explicit directions as to the denomination of the certificate or certificates he desires to be issued to him in exchange, his full name to which he desires the transfer made on the books, and indicating the United States depositary by whom he desires the interest paid. 691. Upon the receipt of such bond and directions it becomes the duty of the Loan Division to cancel such bond and to issue a new one of the same loan or series in the name of the assignee, and at the same time to place the name of the latter on the books, the name of the former holder being cancelled. Upon this being done the new bond is transmitted to the owner according to the directions previously given by him. ®9S. This division also, among its other duties, converts coupon bonds, when desired, into registered bonds of the same issue or series. In order to effect this the owner should send his bond to the Secretary of the Treasury, with directions explicitly as in the case of a desired transfer, as mentioned above. The coupon bond is cancelled in this division, and a registered bond is issued in the name of the party who desires the conversion, and the name is placed in the books in like manner. III. The JSTote and Coupon Division. Hf^fl. This division is charged with the assorting, aiTang- ing, counting, and registering of interest-bearing Treasury notes, and coupons of interest-bearing bonds which have been paid by the Treasurer and Assistant Treasurers of the United States. In addition to this, all redeemed and ex- changed bonds are examined, registered, and filed by this division. 119^0 The notes which have been redeemed are received in the Treasurer's office, where they are carefully counted, cut in halves, and tied in packages properly marked. The THE REGISTER OF THE TREASURY, 263 upper halves are sent to the Loan Division of the Register's office, while the lower halves go to the Loan branch of the office of the Secretary of the Treasury. In the Register's Loan Division the upper halves are carefully counted and arranged according to their letters A, B, C, D, and again counted in their respective letters ; then arranged numeri- cally, each note according to its number and denomination ; after which they are registered and then delivered to a committee which is generally composed, by appointment of the Secretai'y of the Treasury, of a member from each of several biu-eaus, — it may be from the offices of the Sec- retary, the Register, and the Treasurer, or from two of these offices, with the addition of a gentleman not in the employ- ment of the Grovernment. This committee makes a final examination previous to the entire destruction of the mass •intrusted to it. ®ll^. This division receives also cancelled seven-thirty notes, which are an-anged according to their series and denominations ; then according to their numbers ; then counted, and entered upon the records of the office accord- ing to their series, numbers, and denominations. After this they are deposited in the files room. @S^®. This division also receives the paid coupons of United States bonds, which are first assorted with regard to their respective loans, series, and denominations. Af- ter this they are carefully counted, in order to verify the schedule which accompanies them ; then they are arranged numerically, recounted, and entered upon the record ac- cording to their numbers, denominations, series, and loans, and then deposited on file in the files room of the office. •89 T. The redeemed and exchanged bonds, having been previously cancelled, are received by this division from the Loan Division of the Register's office, and are arranged, counted, and registered. Their registration is compared 264 THE EXECUTIVE DEPARTMENTS. with the records of the Loan branch of the Secretary's and Register's offices, and if found correct the bonds are deliv- ered to a committee, representing the offices of the Secre- tary, Treasurer, and Register, for destruction. Schedules containing a complete description of each security are made out in duplicate, one of which is delivered to the committee, and the other retained in the Register's office. 608. The record of this division contains the evidence by which error, mistake, or fraud in the issue, redemption, or exchange of the national securities, or in the payment of their interest, may be readily detected ; for it contains a pertinent description of each bond redeemed or exchanged, and of each coupon that has been paid. IV. The ISTote and Fractionai; Currency Division. ©OO, In this division the redeemed fractional currency* United States notes, and the national-bank notes of such banks as have suspended business and settled their accounts with the Treasurer are examined, counted, and destroyed. 1^®®. The process is somewhat similar to that in the Note and Coupon Division, before described, as regards interest-bearing notes. The fractional and other notes are cut in halves in the Treasurer's office, where they have been redeemed or received from the various sub-Treas- uries. The upper halves of the United States and national- bank notes, and the right-hand halves of the fractional currency, are received from the Treasurer's office by this division, the remaining halves being sent to the Loan and Currency Division of the Secretary's office. * T®1. These upper and right-hand halves are carefully examined, arranged, counted, and put up in packages by this division of the Register s office. TO^. The count previously made and scheduled in the Treasurer's office is verified, and a complete record is made. THE EEGISTER OF THE TREASURY. 265 They, together with the remaining halves which have been arranged, counted, &c., in the* Secretary's office, are subse- quently destroyed, by maceration, under the supervision of a committee who witness the process and certify to the result. '7®«l» Besides these redeemed notes and currency, this division receives notes and securities prepared for issue which have been mutilated or defaced in the process of manufacture, or that have not been carried into the cash account of the Treasm'er, and destroys. the same, under similar checks and safeguards as those before described. V. The Tonnage Division. T04:. In this division the title is recorded of property in ships and vessels nationalized by the United States. For this purpose all reports of collectors of customs of the reg- istry of vessels in their respective districts, together with copies of the certificates of registry gTanted, are received and entered ; also all reports or returns showing a change of name of vessels or of their masters. It receives also all statistical information from the numerous ports touching the merchant marine of the country ; all information re- garding the vessels engaged in foreign trade, coasting trade, and fisheries ; concerning all steam vessels, sailing vessels, &c. ; also as to vessels built, lost at sea, abandoned, or decayed. This and other information is reduced to tab- ular form upon the records, so that this division is enabled to show the total tonnage of vessels in the caiTying trade, distinguishing between the foreign and coastwise trade and fisheries ; also the increase or decrease of the tonnage of American vessels. 266 THE EXECUTIVE DEPARTMENTS. CHAPTER XVII. THE TREASURER OF THE UNITED STATES, T@5. The dffice of Treasurer of the United States orig- inated in the act establishing the Treasury Department, passed September 2, 1789. •^2M^ The general duties of this officer are to receive and keep the moneys of the United States, and to disburse the same upon warrants drawn by the Secretary of the Treasury, countersigned by the Fkst Comptroller and re- corded by the Register of the Treasury. In the perform- ance of these duties he is required to take receipts for all moneys paid by him, and to give receipts for all moneys received by him, the latter to be indorsed upon warrants signed by the Secretary of the Treasury, without which war- rant so signed no acknowledgment for money received into the public treasury can be valid. (R. S., § 305.) '7®^. He is required to render his accounts to the First Comptroller quarterly, or oftener if requked, and to trans- mit copies thereof when settled to the Secretary of the Treasury ; also to submit at any time the moneys in his hands to the Comptroller or the Secretary of the Treasm-y for inspection. (R. S., § 305.) '^®§. At the termination of each fiscal year all moneys represented by certificates, drafts, or checks issued by the Treasurer, or any disbursing officer of the Government on the Treasurer, or any Assistant Treasurer or designated de- positary, to facilitate the payment of warrants or the liqui- dation of debts due from the United States, which warrants, &c., shall be represented on the books of either of said TREASURER OF THE UNITED STATES. 267 officers as standing to the credit of any disbursing officer, and 'shall have remained for three years or more outstand- ing, unsatisfied and unpaid, are required to be deposited by the Treasurer, to be covered in the Treasury by war- rants, and to be carried to the credit of the parties in whose favor such certificates, drafts, or checks were respectively issued, or to the persons who are entitled to receive pay therefor, and into an appropriation accounf to be denom- inated " outstanding liabilities." (R. S., § 306.) 70 9 o The Treasurer of the United States, as well as each Assistant Treasurer and designated depositary, is re- quired, at the close of business on every 30th day of June, to report to the Secretary of the Treasury the condition of every account of disbursing officers, except in the cases mentioned in the section preceding, which shall have re- mained unchanged, or which shall not have been increased by any new deposit, nor decreased by any draft thereon, for the space of three years, on the books of his office ; also to state in such report the name of each depositor, with his official designation, the total amount on deposit to his credit, and the dates respectively of the last credit and the last debit made to each account. (R. S., § 310.) 71®. The Treasurer is required to lay before the Senate and House of Representatives, on the third day of each ses- sion of Congress, fair and accurate copies of all -accounts by hira from time to time rendered to and settled by the First Comptroller; also a true and perfect account of the state of the Treasury. (R.S., § 311.) 711. He is prohibited by law from being concerned or interested in carrying on the business of trade or com- merce, or in any sea vessel in whole or in part, or in any public lands or public property, or in the purchase or dis- posal of any public securities of any State, or of the United States ; also from taking or applying to his own use any 268 THE EXECUTIVE DEPARTMENTS. emolument or gain for negotiating or transacting any busi- ness in the Treasury Department other than the law allows. (R. S., § 243.) T13. All public moneys paid to any depositary are sub- ject to the draft of the Treasurer, drawn agreeably to ap- propriations made by law. (R. S., § 3593.) 71el. The Treasurer, besides all Assistant Treasurers and other officers, is required to keep safely, without loan- ing, using, depositing in banks, or exchanging for other funds than as specially allowed by law, all the public mon- eys collected by him, or otherwise at any time placed in his possession and custody, till the same are ordered, by the proper department or officer, to be transferred or paid out ; and when such orders for transfer or payment are received, to faithfully and promptly make the same as directed ; and to do and perform all other duties, as fiscal agent of the Grovernment, which may be imposed by any law, or by any regulation of the Treasury Department made in conformity to law. (R. S., § 3639.) T14:. When the circulating notes of any national bank- ing association are presented to the Treasurer of the United States for redemption, in sums of one thousand dollars or any multiple thereof, that officer is required to redeem the same in United States notes. It is his duty thereupon to charge such redeemed notes to the respective associations issuing them, and to notify the associations severally on the ffi'st of each month, or oftener at his discretion, of the amount of such redemption, so that such association may deposit with him a sum in United States notes equal to the amount of its circulating notes so redeemed. He is also required to receive all worn, defaced, and mutilated na- tional-bank notes from Assistant Treasurers and designated depositaries for redemption as aforesaid, and on being re- deemed to forward the same to the Comptroller of the TREASURER OF THE UNITED STATES. 269 Currency to be destroyed as provided by law, and that new notes may be supplied by that officer to the particular bank of issue in place thereof. He is required to forward the redeemed notes fit for use. when the redemption has been reimbursed, to the respective banks by which they were issued. (Act June 20, 1874, Stats. 18, p. 125.) 715. It is made his duty, as well as of the Assistant Treasurers and depositaries, to assort for redemption the notes of such national banks which, according to notice received from the Comptroller of the Currency, have failed or gone into voluntary liquidation. (Id.) Tl®. The Treasurer of the United States is made By law the custodian of all stock, bonds, or other securities or evi- dences of indebtedness recently held by the Secretary of the Interior in trust for the benefit of certain Indian tribes. Accordingly, it devolves upon him to collect all interest falling due on the same, to deposit such interest in the Treasury, and to issue certificates* of deposit therefor in favor of the Secretary of the Interior, as trustee of various Indian tribes. He is also made the custodian of all bonds and stock which may be purchased for the benefit of any Indian tribe or tribes ; and he is empowered -to purchase and sell bonds and stocks authorized by treaty stipulations or by acts of Congress, when requested so to do by the Secret,ary of the Interior. (Act June 10, 1876, Stats. 19, p. 58.)* Tl'?'. For the office of the Treasurer of the United States there are provided, as his principal subordinates, the following, viz.: 1. An Assistant Treasurer. 2. A Cashier. 3. An Assistant Cashier. 4. A Chief Clerk. 270 THE EXECUTIVE DEPAKTMENTS. 5. Five Chiefs of Divisions. 6. Two Tellers. 7. Two Assistant Tellers. 8. One Principal Book-keeper. 9. One Assistant Principal Book-keeper. There is also provided a National Currency Redemption Division, with a head denominated Superintendent, two principal tellers, and a principal book-keeper ; also a Loan Division, with its separate force of clerks of the several classes. T18. The Assistant Treasurer may, with the consent of the Secretary of the Treasury, be designated by the Treas- urer to act in the place of and discharge all the duties of the Treasurer of the United States. (E. S., § 304.) I. The Cashier. 710. This officer has charge of that branch of the Treasurer's office which receives moneys deposited on ac- count of the United States, those placed to the credit of disbursing officers of the Grovernment, funds deposited on account of the Post Office Department, tlae District of Columbia, and the Freedmen's Savings and Trust Com- pany. Disbursing officers are requhed by law to deposit all public moneys intrusted to them for disbm-sement with the Treasurer or some Assistant Treasurer of the United States, and to draw for the same only as it ijiay be required for payments to be made by them in pm'suance of law. In places where'there is no Treasui'er or Assistant,. the Secretary of the Treasury may authorize such funds ta be kept in some other manner. Accordingly, those dis- bursing officers who deposit with the Treasurer at Wash- ington have their individual deposit accounts with him as with a bank, upon whom they draw their individual checks as disbursing officer. These checks are paid in the Cash- TREASURER OF THE UNITED STATES. 271 ier's Division, or cash room of the Treasviry, as it is popu- larly known. The Cashier also pays Treasury drafts and Postmaster - Greneral's warrants made payable at *Wash- ington ; also checks drawn by the Commissioners of the District of Columbia and by the Commissionei'S of the Freedmen's Savings and Trust Company, both of these institutions being obliged by law to keep their funds on deposit with the Treasurer of the United States. He also pays such interest on the public debt as is payable at Wash- ington, and redeems old demand five per cent, and com- pound interest notes. He forwards by express moneys in payment of United States fractional currency and national- bank notes which have been redeemed or cancelled. He receives, counts, and redeems minor coins, keeps the gen- eral account of the issues and redemptions of coin and currency certificates, the account of the deposits and de- structions of notes of national banks which have failed, gone into liquidation, or have reduced their circulation. He receives and receipts for United States notes held in reserve, prepares checks for the transfers of funds from one depositaiy to another, examines and settles the Treas- urer's transfer accounts with the Assistant Treasurers, and makes up the pass-books of disbursing officers having de- posit accounts with the Treasurer. In these duties he has. the assistance of the Assistant Cashier, the two Tellers, two Assistant Tellers, and the several clerks' detailed, all con- stituting the Cashier's Division. II. The Chief Clerk. '^^2®. This officer's general duties are of a supervisory character. He attends to the routine of the business of the office and the conduct and labors of the other clerks. His special duty is to receive, record, and di&ti'ibute the mail, to distribute the business of the office to the several 272 THE EXECUTIVE DEPAETMENTS. divisions, and to keep the files and records. He has charge of the pay-rolls and record of the employees, and of the disbi*^ement of their monthly pay. This office is fin-ther organized by the establishment of the following divisions, to which are distributed the clerks assigned by laAV to the bm*eau : 1. The Division of Issues. 2. The Redemption Division. 3. The Division of Accounts. 4. The Division of Loans. 5. The Division of National Banks. 6. The National Bank Redemption Agency, ' I. The Division of Issues. 7^1. This division receives from the Bureau of Engrav- ing and Printing, and counts and seals preparatory to use by the Cashier or to shipment by express, United States legal-tender notes for the reserve fund kept on hand by the Treasury in order to replace defaced and mutilated notes of the same character which are from time to time redeemed and retired from ch'culation. The division also receives from that bureau, for use as required, United States gold notes and currency certificates of deposit. It also counts and examines moneys deposited by Government officers and received by express as a transfer of funds from United States Assistant Treasurers and United States de- positaries. It counts and puts up silver and minor coins in convenient packages for disbursement in the cash room. It also counts, assorts, cancels, and delivers for destruction, to the Comptroller of the Currency, notes of national banks which have failed in business, gone into liquidation, or'have reduced their circulation. TREASURER OF THE UNITED STATES. 273 n. The Redemption Division. 7^^» This division receives, counts, and prepares for destruction United States notes and fractional currency, mutilated, defaced, or otherwise unfit for circulation. These are carefully put together after being assorted and cut in halves. The packages containing one set of halves are sent to the proper divisions of the Register's office of the Treasury, and the other packages containing the re- maining halves to corresponding divisions of the Secretary's office. This process is more particularly described in treat- ing of these divisions of those offices. Thus, each of these divisions is a check upon the count made in the Treasurer's office, as well as upon each other, and the possibility of loss to the Government through either fraud or negligence is reduced to a minimum. This division also records the redemption of certificates of indebtedness, the one and two year five per cent, notes, the five per cent, coupon notes of 1863, and the compound- interest notes. in. The Division of Accounts. TSS. This division keeps the General Treasury coin and currency accounts of all moneys received and paid by the United States ; receives all warrants of the Secretary of the Treasury for the payment or receipt of money ; is- sues and delivers drafts on the pay warrants, and covers in the Treasury all receipts as represented by the covering-in warrants. It transfers funds to or from the Treasury, sub- Treasuries, and national - bank depositaries, as public con- venience or safety may require ; keeps an account of the issue and redemption of United States notes, coin certifi- cates, currency certificates, bonds, and other securities, fractional currency, silver coin, and minor coins ; keeps an 18 274 THE EXECUTIVE DEPARTMENTS. account of and transfers money to or from the bullion fund of the mints. It receives back all drafts that have been paid upon proper indorsement ; makes up and renders to the First Auditor the Treasurer's quarterly account, and furnishes copies of the same for both Houses of Congress. It keeps an account of all moneys received and paid for the service of the Post Office Department, issues all drafts for the payment of money on that account, and makes up and renders a quarterly account of the same to the Sixth Auditor, copies of which are also rendered to both Houses of Congress. It receives reports weekly from the Treasury, sub-Treasuries, and national-bank depositaries of balances to the credit of all United States officers and agents, for comparison with statements made by such officers and for- warded for that purpose by their several departments; makes a daily cash report to the Secretary of the Treasury, and disposes of all business pertaining to the cash accounts of the Greneral Treasury. IV. The Division of Loans. 7S4. This division draws quarterly checks in payment of interest on registered United States bonds of the funded loan of 1881 and 1891, also on the four per cent, consols of 1907, and transmits such checks by mail or otherwise to the payees. It also draws checks in payment of interest on registered stock of the 3-65 fifty-year loan of the Dis- trict of Columbia. It computes interest and draws checks in redemption of called bonds. It receives, counts, and schedules by loans, denomination, and dates all paid cou- pons of United States bonds, and receives, counts, and makes a record of redeemed coin and currency certificates. Y. The Division or National Banks. 7fi5, This division has the custody of United States bonds held on deposit by the Treasurer, as provided by REDEMPTION OF NATIONAL BANK NOTES. 275 law, to secure the circulation of the national banks. It has custody of similar bonds deposited by such of these banks as are designated depositaries to secure the public moneys which they are entitled to receive on deposit. It supervises the details pertaining to the deposit and with- drawal of such bonds. It collects interest on the coupon bonds so held in trust, and examines jointly with bank offi- cers or agents the securities so deposited and held in trust, so as to assure such banks at stated periods of the safety of their bonds. 7^6. This division also collects the semi-annual duty required to be paid by national banks upon their average amounts of circulation, deposits, and capital stock, and to this end it prepares the proper blanks and collects and examines the returns made on the same. 73 T, It has custody of the Indian trust-fund bonds, and on these it also collects the interest. It has custody also of the United States bonds deposited by corporations or common earners in lieu of personal security for transpor- tation of unappraised dutiable merchandise and of dutiable goods in bond. VI. The National Bank Redemption Ag>ency. T28. This division is under the charge of a Superin- tendent, so designated by law for the purpose of giving effect to the act of June 20, 1874, entitled "An act fixing the amount of United States notes and providing for a re- distribution of the national-bank currency," &c. 739. The duty of this division or agency is to receive all national -bank notes presented for redemption in sums of one thousand dollars or any multiple thereof, and to re- deem the same ; to assort them by banks of issue, to for- ward the notes fit for circulation to the banks that issued them, and to deliver the notes unfit for circulation to the 276 THE EXECUTIVE DEPARTMENTS. Comptroller of the Currency for destruction and replace- ment with new notes. It also forwards the notes of banks which have failed, also notes of liquidating and reducing banks, to the Cashier of the United States Treasury. It charges the amounts of notes redeemed to the account of the five per cent, fund which the act of June 20, 1874, re- quires the banking associations to keep on deposit in the Treasury, to be held and used for the redemption of their circulation. It keeps the banks advised of the amounts of their notes so redeemed and of the sum standing to their credit in the five per cent, account. It likewise makes the proper assessment upon the several banks after the close of each fiscal year for their respective proportionate share of the 'expense of the transportation and assorting of their notes. COMMISSIONER OF INTERNAL REVENUE. 277 CHAPTER XVIII. THE COMMISSIONER OF INTERNAI. REVENUE. TSO. The office of Commissioner of Internal Revenue was established as a bureau of the Treasury Department by the act of July 1, 1862, with a head called the Commis- sioner of Internal Revenue. Subsequently, Deputy Com- missioners, as his assistants, were provided for to the num- ber of three ; but these have been reduced by successive legislation to one, which is now the number authorized. This deputy is charged with such duties in the office as may be prescribed by the Secretary of the Treasury, and he is authorized by law to act as Commissioner of Internal Rev- enue in case of the absence of that officer. I'Ol. There is also in this office, as in other bureaus, a Chief Clerk ; but he is selected by the Commissioner from among the heads of divisions. 7SS. The statutes provide for seven heads of divisions ; also for a Solicitor of Internal Kevenue. His duties relate entirely to and are performed in this bureau, although, as one of the law officers of the Govern- ment, he is placed by law under the supervision of the Attorney - Greneral. He is actually the law officer and law adviser of the Commissioner of Internal Revenue. The only duties of this Solicitor of which mention is made by law are those required in connection with the compromise of cases arising under the internal-revenue laws. It is declared in section 3229 of the Revised Stat- 278 THE EXECUTIVE DEPARTMENTS. utes, that "Whenever a compromise is made by the Com- missioner in any such a case, there shall be placed on file in the office of the Commissioner the opinion of the Solic- itor of Internal Revenue, with his reasons therefor." His general duties, as assigned him, are to consider such questions of law arising in the administration of the inter- nal-revenue system, and to make investigations in such cases, as are referred to him by the Commissioner. 7S3. The office of Internal Revenue is now organized into the following-named divisions : 1. The Division of Law. 2. The Division of Appointments, &c. 3. The Division of Accounts. 4. The Division of Distilled Spirits. 5. The Division of Assessments. 6. The Stamp Division. 7. The Division of Revenue Agents. A general description of the business transacted in these divisions will be found immediately after the following enumeration of the duties of the Commissioner of Internal Revenue. 734:t The Commissioner, under the direction of the Secretary of the Treasury, is invested by statute with the general superintendence of the assessment and collection of all internal-revenue taxes, embracing the preparation and distribution of all instructions, regulations, directions, forms, blanks, stamps, and other matters pertaining to such assessment and collection ; the providing of hydrometers, proper and sufficient adhesive stamps, and stamps or dies for expressing and denoting the several stamp duties or the amount of percentage duties, and the alteration, re- moval, and replacing of such stamps from time to time as occasion may require. He is authorized also to contract for or procure the printing of requisite forms, decisions, COMMISSIONER OF INTERNAL REVENUE. 279 and regulations, in case the Public Printer shall be unable to perform the work ; also, under such regulations as the Secretary of the Treasury may prescribe, after due public notice, to receive bids and make contracts for supplying stationery, blanks, and blank books to the collectors in the several collection districts. He is required to estimate in detail, by collection districts, the expense of assessing and collecting the internal revenue, and to submit such esti- mate to Congress at the commencement of each regular session. (K. S., §§ 321, 3671.) 70^. He is authorised to prescribe the penalty in which the oiEcial bond of a collector of internal revenue shall be executed ; also the conditions of the bond which the Sec- retary of the Treasury may direct such collector to execute in order to renew, strengthen, or increase his official secu- rity. (R. S., § 3143.) 736. The certificate of the Commissioner that all re- ports required of any collector by law or regulations have been received, or that a satisfactory explanation has been rendered of the cause of delay, is requisite to the payment of money to such collector on account of salary or commis- sions. (E. S., § 3147.) 7S'7, He is required to prescribe the form of oath to be taken by an inspector of tobacco and cigars, and the fees to be paid that officer by the owner or manufacturer of the articles inspected. (R. S., § 3151.) T38. He is authorized, when in his judgment the serv- ice requires it, to employ competent agents, not exceed- ing at any time thirty-five in number, to be paid such com- pensation as he may deem proper, not exceeding in the aggregate any appropriation made for that purpose ; and he may at his discretion assign any such agent to duty under the direction of any officer of internal revenue, or to such other special duty as he may deem necessary. (Act March 1, 1879.) 280 THE EXECUTIVE DEPARTMENTS. T3^. He is authorized to prescribe the pay, not exceed- ing five dollars per day, of internal-revenue storekeepers appointed by the Secretary of the Treasury, and to permit any of such storekeepers to engage in other business while in the service of the United States ; also to approve the official bonds required to be given by such officers for the faithful discharge of their duties. He is required also to assign one or more of such officers to each bonded or dis- tillery warehouse established by law, and he may transfer any storekeeper from one warehouse to another. (R. S., §§ 3153, 3154.) ^ T J:®. His approval of the official bonds of such inter- nal-revenue gangers as the Secretary of the Treasury may appoint is required, and he may demand the renewal or strengthening of any of such bonds. He is authorized also to prescribe the fees of such officers, to be determined by the quantity of liquors gauged. (R. S., §§ 3156, 3157.) f 41. Upon the recommendation of the Commissioner, supervisors of internal revenue are assigned by the Sec- retary of the Treasury to duty in any part of the United States, and are transferred from place to place according to the exigency of the public service. The Commissioner may also allow and certify the compensation of such offi- cers, not to exceed three thousand dollars a year. (R. S., §§ 3159, 3160.) He is authorized to direct such supervisors in their duties, in order that all laws and regulations relating to the collec- tion of internal taxes shall be faithfully complied with. (R. S., § 3163.) T4:@. He may specially authorize any officer of internal revenue to seize property subject by law to seiziu-e, limit- ing such authority in respect of time, place, and kind and class of property as he may deem proper. (R. S., § 3166.) '7^2. When a collector or his deputy has listed, accord- COMMISSIONER OF INTERNAL REVENUE. 281 ing to the best information he can obtain, the property of a person who has refused or neglected to make return according to law, or who has made a false and fraudulent return, the Commissioner is required to assess the tax on such property, including the amount, if any, due for spe- cial tax, and to add, in case of a return of a false or fraud- ulent list or valuation, one hundred per centum to such tax. In case of a refusal or neglect, except by reason of sickness or absence, to make a list or return, or to verify the same, he is required to add fifty per centum to such tax. (R. S., § 3176.) 74:4:. In case of neglect or refusal of a person required to make returns or lists of objects charged with an inter- nal-revenue tax, to declare therein to the satisfaction of the collector whether the several rates and amounts are stated according to their values in legal tender or coined money, the Commissioner of Internal Revenue is required to assess the tax thereon, and to add thereto the amount of penalties imposed by law in case of such neglect or refusal. (R. S., § 3178.) 7^^. The Commissioner is required to make the inqui- ries, determinations, and assessments of all taxes and pen- alties imposed by the internal-revenue laws, or accruing under former laws, where such taxes have not been duly paid by stamp at the time and in the manner provided by law, and to certify a list of such assessments when made to the proper collectors respectively, who shall proceed to collect the same. If such list shall be found to be incom- plete because of the omission of the name of any person liable to tax, or because of any false statement contained in any return made by such person, the Commissioner may, within fifteen months from the delivery of the list to the collector, enter on any monthly or special list the names of such persons so omitted, and also the amount of tax for 282 THE EXECUTIVE DEPARTMENTS. which they are liable, and certify and return such list to the collector in the manner requu*ed by law. (R. S., § 3182.) 74:©. The Commissioner of Internal Revenue is required to determine by regulation the fees and charges to be al- lowed in all cases of distraint and other seizures, and he is empowered to determine whether any expense incurred in making any distraint or seizure was necessary. (R. S., § 3206.) '7^7. When it has become necessary to seize and sell real estate to satisfy a tax, the Commissioner is authorized to direct a bill in chancery to be filed in a District or Cir- cuit Court of the United States to enforce the lien of the United States. (R. S., § 3207.) 74:8. The Commissioner is invested with the charge of all real estate assigned, set off, or conveyed, by purchase or otherwise, to the United States, in payment of debts arising under internal-revenue laws, or which has become the prop- erty of the United States by forfeiture under those laws, and of all trusts or security created for the use of the United States in payment of such debts. With the approval of the Secretary of the Treasury, he may sell and dispose of such lands at public vendue, at not less than twenty days' notice. And he may, with the like approval, lease real estate so acquired, until such sale, on such terms and for such period as he may deem expedient. He may also, in case where the debt is paid for which real estate has been so conveyed or acquired, together with interest at the rate of one per centum a month, release the said real estate by deed, or otherwise convey the same to the debtor, his heirs or rep- resentatives, within two years from the date of the acquisi- tion of the property. (R. S., § 3208 ; act March 1, 1879.) ■^Jr®. His sanction is required for the commencement of a suit to recover taxes, or of a proceeding for the en- COMMISSIONER OP INTERNAL REVENUE. 283 forcement of a fine, penalty, or forfeiture incurred under the internal-revenue laws. (R. S., § 3214.) 750, It is the duty of the Commissioner, with the appro- val of the Secretary of the Treasury, to establish such rules for the observance of revenue officers, district attorneys, and marshals, respecting suits arising under the internal- revenue laws, in which the United States is a party, as may be deemed necessary for the just responsibility of those officers and the prompt collection of all revenues and debts due and accruing to the United States. (R. S., § 3215.) 751, Upon being satisfied that a collector has used due diligence with respect to lists of uncollected taxes placed in his hands for collection, the Commissioner is required to certify the fact to the First Comptroller of the Treasury, whereupon the collector may be credited, as provided, with certain of those taxes remaining uncollected. (R. S., § 3218.) 752, Subject to regulations of the Secretary of the Treasury, the Commissioner is authorized, on appeal to him, to remit, refund, and pay back all taxes erroneously or illegally assessed or collected, all penalties collected without authority, and all taxes appearing to be unjustly assessed dr excessive in amount, or in any manner wrong- fully collected. It is provided, however, that where a sec- ond assessment is made in a case of a return alleged to be false, there shall be no remission or refund of taxes, unless it is proved that the said return was not false or fraudulent ; also that all claims for refund must be presented within two years next after the cause of action accrued. The Commissioner is also authorized to repay to any col- lector or deputy the full amount of such sums of money as may be recovered against him in any court, for any taxes collected by him, with the costs and expenses of suit ; also all damages and costs recovered against any assessor, assist- 284 THE EXECUTIVE DEPARTMENTS, ant assessor, collector, deputy collector, or inspector, in any suit brought against him by reason of anything done in the due perfo^rmance of his official duty. (R. S., §§ 3220, 3228.) 75S, Suit cannot be maintained in court for the recov- ery of an internal-revenue tax or penalty claimed to have been wrongfully collected, until appeal shall have been made to the Commissioner of Internal Revenue, according to law, and his decision is had thereon ; provided, if such decision is delayed more than six months from the date of the appeal, then the suit may be brought without first having a decision of the Commissioner, subject to the lim- itations of law. (R. S., § 3226.) 70-4. The Commissioner, with the advice and consent of the Secretary of the Treasury, is authorized to compro- mise any civil or criminal case arising under the internal- revenue laws, instead of commencing suit ; and with such advice and consent, and on the recommendation of the Attorney-Greneral, he may compromise any such case after suit has been commenced. But whenever a compromise is thus made there Ls required to be placed on file in the office of the Commissioner the opinion of the Solicitor of Internal Revenue, showing his reasons therefor, together with a statement of the amount of tax assessed, the addi- tional tax or penalty, and the amount actually paid in accordance with the terms of the compromise. (R. S., § 3229.) 7&5, For the prevention and detection of frauds perpe- trated by distillers of spirits, the Commissioner of Internal Revenue is authorized to prescribe for use such hydi'om- eters, sacchai'ometers, weighing and gauging instruments, or other means for ascertaining the quantity, gravity, and producing capacity of any mash, wort, or beer used, or to be used, in the production of distilled spirits, and the strength and quantity of spirits subject to tax, as he may COMMISSIONER OP INTERNAL REVENUE. 285 deem necessary ; and he may prescribe rules and regula- tions to secure a uniform and correct system of inspection, weighing, marking, and gauging of spirits. (R. S., § 3249.) 756. The tax upon any distilled spirits removed from the distillery and not placed in bonded warehouse according to law may be assessed by the Commissioner upon the dis- tiller and returned to the collector, who must thereupon demand payment, and on refusal proceed by distraint or otherwise. (R. S., § 3253.) 757. The Commissioner, with the approval of the Sec- retary of the Treasui'y, may exempt distillers of brandy made exclusively from apples, peaches, or grapes from any provision of law relating to the manufacttu-e of spirits, ex- cept as to the tax thereon, when in his judgment it may seem expedient. (R. S., § 3255.) 758. He is required to prescribe the form of bond to be executed by distillers on commencing business and on the first of May in each succeeding year, and to entertain an appeal from a distiller against any refusal of the col- lector to approve such bond ; also to prescribe the form of notice to be given by a distiller or rectifier of intention to carry on his business. (R. S., §§ 3259, 3260.) 759. His approval is necessary to the bond required to accompany a permit for the withdrawal, free from tax, of alcohol by a scientific institution or college for scientific purposes. (R. S., § 3297.) 7©©. He is required to examine the monthly returns of distillers, to the end that the proper assessment of tax may be made, according to the capacity of the distillery, to cover any deficiency in production, or any failure in ac- counting for spirits produced. (R. S., § 3309.) 7@1. He may prescribe the means of preventing re- sumption in any suspended distillery, and furnish the col- lector with the locks and seals required for such purpose ; 286 THE EXECUTIVE DEPARTMENTS. and he may prescribe regulations to govern any involuntary suspension caused by unavoidable accident. (R. S., § 3310.) f 62, He may prescribe the precautions to be used by the collector in reducing the capacity of a distillery, when such reduction is desired by the distiller. (R. S., § 3311.) 7&S. He may, under regulations prescribed by him and approved by the Secretary of the Treasury, issue tax-paid stamps to replace stamps on distilled spirits from which the stamps have been lost or destroyed by unavoidable accident. (R. S., § 3315.) 7®4. It is the duty of the Commissioner to prescribe a form of books to be kept by rectifiers and wholesale liquor dealers ; also , the manner of affixing, cancelling, and cov- ering stamps for casks or packages of distilled spirits. (R. S., §§ 3318, 3322.) f&S, He may prescribe the security, by bond, bill of lading, or otherwise, to be given in case of exportation of distilled spirits without payment of the tax ; also the man- ner of marking such spirits, (R. S., § 3330,) and the manner of affixing and cancelling permits for the removal of fer- mented liquors ; (R. S., § 3345 ;) also regulations relative to the purchasing of fermented liquors by one brewer from another. (R. S., § 3349.) He may regulate the issuing of a permit for a brewer, in case of accident, necessary repairs, or other circumstances, to conduct his business elsewhere than at his brewery for a temporary perio,d, (R. S., § 3350,) and may make regulations for the transfer and sale of un- fermented wort by one brewer to another. (R. S., § 3351.) '7&&, In case of the change of ownership of any distil- lery, there being at the time distilled spirits in the ware- house connected therewith belonging to the former pro- prietor, the Commissioner may, on the written consent of the surviving principal and sureties interested, and under regulations and on conditions in his discretion, permit the COMMISSIONER OF INTERNAL REVENUE. 287 succeeding proprietor to use the distillery warehouse, after setting apart by a secure and unbroken partition such por- tion as may be necessary for the storage and safe -keeping of the spirits distilled by the original proprietor, during the period allowed by law, or until the spirits are removed and the tax paid. (Act January 8, 1874, Stats. 18, p. 2.) 7&7, The Commissioner may prescribe the form of the inventory to be given by a person engaging in the manu- facture of tobacco or snuff, and regulate the entry daily by a dealer of his transactions in these articles in a book to be kept for that purpose. (R. S., §§ 3358, 3360.) •^68. He may order the destruction of any abandoned, condemned, or forfeited tobacco, snuff, or cigars which, when offered for sale, will not bring a price equal to the tax due and payable thereon. (R. S., § 3369.) f @0, He is authorized to prescribe the security to be exacted for the exportation of manufactured tobacco, luci- fer or friction matches, cigar lights, and wax tapers, and to make regulations governing the removal of such articles from the manufactory for the purposes of export. (R. S., § 3385.) 7'^©. He is authorized to prescribe regulations for the production of evidence entitling claimants to a drawback on tobacco exported after the stamps have been affixed thereto, of a sum equal to the value of the stamps so affix- ed and destroyed before shipment to the foreign country. (R. S., § 3386.) 771., He may prescribe such regulations for the inspec- tion of cigars, cheroots, and cigarettes, and for the collec- tion of the tax thereon, as he may deem most effective for the prevention of frauds in the payment of such tax. ( R. S., § 3396.) f^^. It is his duty to prescribe the form of the return to be made by banking associations and bankers of the 288 THE EXECUTIVE DEPARTMENTS. monthly amount of circulation, deposits, and capital, and of the monthly amount of notes of persons and of town, city, or municipal corporations. State banks, or banking associations paid out by them, and in default of such re- turns to estimate the same upon the best information he can obtain. (R. S., §§ 3414, 3415.) f 7S. When an article has been sold or removed for sale by the manufacturer without the proper use of the required stamp, it is made the duty of the Commissioner of Internal Eevenue, in addition to the penalties imposed by law, to estimate, within a period of two years from such sale or removal, the amount of tax which has been omit- ted, and to assess the amount upon the manufacturer ; also to certify such assessment to the proper officer for collec- tion. (R. S., § 3437.) T^4:. It is his duty to prescribe regulations from time to time for the ascertainment of the amount of the allow- ance of drawback to be made on articles entitled to such an allowance when exported, and to consider the evidence presented by claimants of the previous payment of the tax for which drawback is asked. (R. S., § 3441.) T^S, The Commissioner, with the approval of the Sec- retary of the Treasury, may alter, renew, or change the form, style, and device of any stamp, mark, or label used under any provision of law relating to internal revenue ; and he may prescribe instruments or other means for at- taching, protecting, removing, cancelling, and obliterating such stamps. (Act March 1, 1879.) '7'7@. Whenever the mode or time of assessing or col- lecting any tax which is imposed is not provided for by law, the Commissioner may establish the same by regula- tion ; and he may make all regulations to this end, not othei-wise provided for, as may become necessary by reason of any alteration of law in relation to internal revenue. (R. S., § 3447.) COMMISSIONER OF INTERNAL REVENUE. 289 777. He may, under the direction of the Secretary of the Treasury, dispose of spirits or spirituous liquors which may be forfeited under the provisions of the internal-reve- nue laws, unless therein otherwise provided for. 778. The Commissioner may authorize a collector or deputy collector to seize any goods, articles, or objects subject to tax which shall be found in the possession, cus- tody, or control of any person for the purpose of being sold or removed by him in fraud of the internal -revenue laws or with design to avoid the payment of the tax ; and when such property is liable to perish or to a great reduc- tion of value by reason of the keeping, or cannot be kept without great expense, the owner, on application, is enti- tled to have it returned to him, upon giving bond in such form as may be prescribed by that officer. (K. S., §§ 3453, 8459.) 770. He is authorized, with the approval of the Secre- tary of the Treasury, to pay such sums, not exceeding in the aggregate the sum appropriated therefor, as he may deem necessary for detecting and bringing to trial and punishment persons guilty of violating the internal-revenue laws or conniving at the same, in cases where such expenses are not otherwise provided for by law. (R. S., § 3463.) 780. It is made his duty to estimate in detail, by col- lection districts, the expense of assessing and collecting internal revenue, and to submit the estimate to Congress at the commencement of each regular session. (R. S., § 3671.) 781. He is authorized to permit the use of a distillery warehouse by successors in business, taking care to secure a complete separation of the spirits distilled by the preced- ing owner. (Act March 3, 1877.) Upon receipt of satisfactory proof he may allow for or redeem internal - revenue stamps spoiled, destroyed, ren- 19 290 THE EXECUTIVE DEPARTMENTS. dered useless, &c., under certain restrictions. (Act March 1, 1879.) In addition to the duties here specifically enumerated, he is charged in numerous sections of the Revised Statutes with the establishment of regulations to give effect to pro- visions of law relating in detail to the operation of the internal-revenue system. As to all of these he is aided by the several officers and divisions of his bureau before named. To describe the work of these divisions, we commence with — I. The Division of Law. 78S. This division is in charge of the Solicitor of In- ternal Revenue. Its duties pertain to the prosecutions in the courts for frauds upon the internal revenue of the country, to the proper carrying on of proceedings for the condemnation of property subject to seizure, and for the recovery of fines and penalties incurred for violations of the internal-revenue laws, and of suits for taxes and of other personal actions arising under those laws. These proceedings and suits are reported by United States attorneys and marshals to the Commissioner of Internal Revenue, according to the re- quirements of the law, already cited. (R. S., § 3215.) Dockets are kept in this division, and a complete record is shown of all cases reported and the steps taken in them. These dockets are similar in character to the dockets kept in the office of the Solicitor of the Treasury. From this division all instructions emanate to the United States attor- neys and other officers of coxirts, with a view of securing the vigorous prosecution of the cases, over which the Commissioner has supervision, and the prompt collection of penalties, debts, and revenues accruing to the Grovern- ment. COMMISSIONER OF INTERNAL REVENUE, 291 T83. This division is also in charge of claims for abate- ment or refund of internal taxes. No suit can be main- tained in any court for the recovery of any tax alleged to have been illegally assessed or collected until after appeal shall be made to the Commissioner, as provided by law, and a decision of that officer shall have been had thereon, unless the decision of the Commissioner is delayed beyond six months from the date of appeal. The questions of the illegality or of the error in assessing and collecting these taxes arise and are considered in this division on these appeals. 784:. This division has also charge of questions relating to special taxes, documentary stamp taxes, dividend and other taxes ; also of matters connected with distraints for taxes or moneys due ; also of lands acquired* in payment of debts due the United States under internal-revenue laws, including lands bid in for the Grovernment under proceed- ings in distraint or execution on judgments. This division has also charge of matters relating to to- bacco, snuff, and cigars, and to stamp taxes on medicines and preparations ; also claims for rewards of informei's, &c. II. The Division of Appointments. tSS, This division is under the direction of the Chief Clerk. It is charged with all mattei's pertaining to appoint- ments, commissions of officers, leaves of absence ia the office, office discipline, assorting and disposal of the mail, registry and keeping of all letters, and with the care of the files ; also with all matters relating to messengers, laborers, office stationery, printing, advertising, and with the , prepa- ration of blanks and blank books for the bureau. in. The Division of Accounts. T86. This division is under the direction of the Deputy Commissioner. It is charged with the examination and 292 THE EXECUTIVE DEPARTMENTS. reference of the revenue and disbursing accounts of collect- ors of internal revenue, also of their estimates for funds, and of their applications for special allowances. It is charged also with all matters relating to advertisements, and the purchase of blank books, newspapers, and stationery for collectors, supervisors, revenue agents, and others. It has charge of the examination and reference of the monthly bills of those officers ; also of all miscellaneous claims pre- sented to the bureau arising under any appropriation act made for carrying into effect the internal-revenue laws, excepting claims for abatement, refund, and drawback; also of the preparation of estimates for appropriations by Congress. rv. The Division of Distilled Spirits. 7S7. This division is in charge of all matters pertain- iug to distilleries, distilled spirits, fermented liquors, wines, rectified spirits, gangers' fees and instruments. It is charg- ed with the approval of bonded warehouses, and with the assignment of storekeepers ; also with matters relating to locks and seals, the registering of stills, notices and retiu-ns of distillers' reports of surveys, plans of distilleries, store- keepers' monthly reports of materials used and spirits pro- duced, and gaugers' reports of gauging done at fruit dis- tilleries. In order that the least possible amount of distillery pro- duct may escape taxation, a system of oversight is main- tained at every distillery. Every distillery is required to be registered, and a storekeeper is assigned to each. The duty of this storekeeper is to record the time of filling and emptying every mash tub, to weigh every pound of grain used in the mash, and to see that the law is faithfully com. plied with. The cistern room, where the spirits are received, is placed in the care of a ganger, who determines the exact COMMISSIONER OF INTERNAL REVENUE. 293 quantity produced and the gauge of each barrel into which the spirits are drawn. The pipes from the still to the cisteriQ room are continuous, so that the distiller has no access to the spirits until they are gauged. Each barrel filled must be serially numbered, beginning with number one and run- ning consecutively, without duplication. The warehouse stamp must then be affixed to the barrel, which stamp has also a serial number, showing the number of the barrel, contents in proof and wine gallons, name of gauger, and date of affixing. The barrel so marked must then be placed in the distillery warehouse on the distillery premises, where it can remain not to exceed one month without a ware- house bond, and not to exceed a year when under bond. •When it is desired to withdraw any barrel of spu-its, the collector furnishes, on application and after payment of the tax, a tax-paid stamp, which is filled in with the same number of package, proof and wine gallons, as appears on the warehouse stamp, and has itself another distinctive serial number, which is never duplicated. The package, now ready for market, is so fully marked, branded, and stamped as to enable any revenue officer to identify it wherever found, since no other package can exist legally with the same numbers, marks, and brands. Besides this, the distiller is required to keep a book and to record there- in a full description of each package, specifying all these marks and brands and the name of the party to whom each package is sold. The purchaser is also required to keep a record of like description, stating from whom the package was purchased and the party to whom it was sold by him. A complete record is thus kept, by means of which the bar- rels can be traced to each wholesale dealer, and until they are dumped for rectification or reach the consumer. T88. A system alike effectual is also applied to the rectifier, who is permitted, after rectification, to place the 294 THE EXECUTIVE DEPARTMENTS. spirits on the market under a rectifiers' stamp. When, after purchase, he is ready to dump for rectification, he is required to make out a full description of the packages, giving the serial numbers, date of original gauge, and the name of the distiller, and to send a notice of intention to rectify to the collector, who at once details a ganger to examine and re- gauge the spirits. It is this ganger's duty, also, to see the packages emptied and the stamps destroyed, and to so cer- tify on the face of the notice. An account is opened with each rectifier, in which he is credited with the total proof gallons of spirits dumped, and he is charged with the total proof gallons covered by rectifiers' stamps placed on spu-its gauged out of his establishment. The collector is not allowed to issue rectifiers' stamps for a number of proof gallons in excess of the number reported as dumped by the rectifier and ganger. This enumeration exhibits some of the details of business to which the attention of this division is directed. V. The Division of Assessments. 780. This division is charged with the preparation of the assessment lists, and with the consideration of all re^ ports and returns, except those received from distillers, rectifiers, and brewers, affording data from which assess- ments may be made ; also with keeping the bonded ac- count, and with the consideration of claims for the allow- ance of drawback. VI. The Stamp Division. 790. This division is charged with the supervision of the preparation, safe -keeping, issue, and redemption of stamps for distilled spirits, tobacco and cigars, fermented liquors, special taxes, documentary and proprietary stamps, and with the keeping of all accounts pertaining thereto. COMMISSIONER OF INTERNAL REVENUE. 295 This involves transactions with the express companies as to the carrying of the stamps ; also the preparation, cus- tody, and issue of steel dies for cancelling stamps. VII. The Division of Kevenue Agents. 7®1. This division is under charge of one of the Spe- cial Agents of Internal Revenue. The number of special agents employed in this branch of the service is thirty-five. They are distributed to convenient points through the country, and their duties are to detect and prevent fraud upon the internal revenue. To this end they visit all dis- tilleries, breweries, and tobacco factories in their respect- ive districts, and see that all officers of the internal reve- nue diligently and faithfully perform their duties and that the laws are strictly enforced. They make examinations of collectors' offices when ordered to do so, and^ assist in the administration of the internal-revenue laws so far as to point out what should be done and what should be omitted. They travel from point to point in their districts for the purpose of the detection of all fraudulent practices relating to the internal revenue, and are expected to report to the Commissioner all such practices coming under their obser- vation, as well as all dereliction of duty on the part of internal-revenue officers or of persons liable to pay internal- revenue taxes. The Division of Special Agents makes the assignment of these agents to particular districts or to special duty, as occasion may require. It makes a cursory examination of their accounts for compensation and travelling expenses, and refers the same for payment. It receives their period- ical and special reports of operations, examines the same, and makes the proper reference of the same, or of any sub- ject or suggestion therein contained, for proper action, and, in a word, exercises a general supervision over the force. 296 THE EXECUTIVE DEPARTMENTS. CHAPTER XIX. THE COMPTROLLER OF THE CURRENCY. 793. The office of the Comptroller of the Currency was established as a bureau of the Treasury Department by the national banking act of June 3, 1864, and was charged with the execution of all laws relating to the issue and regula- tion of a national currency. It has a seal with an appro- priate device, an impression of which, with a description thereof and a certificate of the approval of the Secretary of the Treasury, are required to be placed on file in the office of the Secretary of State. 793. The head of this office is the Comptroller of the Currency. He is assisted by a deputy, who has the power and performs the functions and . duties of the Comptroller in case of a vacancy in the office or during the absence or inability of the head of the bureau. The depiity is required to give an official bond in the penalty of fifty thousand dollars, and he is prohibited by law from being directly or indirectly interested in any association issuing national currency. The office is provided also by statute with four chiefs of divisions, whose duties are assigned them by the Comptroller. 794. The Comptroller of the Currency is charged, under the general direction of the Secretary of the Treas- ury, with the execution of all laws passed by Congress relating to the issue and regulation of a national currency secured by United States bonds. This officer holds for the term of five years, and is required to give bond in the pen- alty of one hundred thousand dollars, conditioned for the THE COMPTROLLER OF THE CURRENCY, 297 faithful discharge of his duties. He is prohibited by law from being directly or indirectly interested in any associa- tion issuing national currency. 7'25. He is required to make an annual report to Con- gress, at the commencement of each session, embracing — A summary of the state and condition of every associa- tion from which reports have been received the preceding year, at the several dates to which said reports refer, with an abstract of the whole amount of banking capital return- ed by them, of the whole amount of their debts and liabili- ties, the amount of circulating notes outstanding, and the total amount of means and resources, specifying the amount of lawful money held by them at the times of their several returns, and such other information in relation to such asso- ciations as in his judgment may be useful. A statement of the associations whose business has been closed during the year, with the amount of their circulation redeemed and the amount outstanding. Any suggestions he may have to make of amendment to the laws relative to banking, by which the system may be improved, and the security of the holders of its notes and other creditors may be increased, A statement exhibiting under appropriate heads the re- sources, liabilities, and condition of the banks, banking companies, and savings banks organized under the laws of the several States and Territories. A statement of the names and compensation of the clerks employed by him, and the whole amount of the ex- penses of the Banking Department during the year. (R. S., § 333.) 79©. Every certificate, assignment, and conveyance executed by the Comptroller of the Currency in pursuance of law, and sealed with the seal of his office, is admissible in evidence in all places and courts; and all copies of 298 THE EXECUTIVE DEPARTMENTS. papers in his office, certified by him and authenticated by the said seal, are hkewise entitled to be received in all cases equally with the originals, (R. S., § 884.) 7^7. Copies of the organization certificate of any na- tional banking association, duly certified by the Comptroller of the Currency and authenticated by his seal of office, are also evidence in all courts and places within the jurisdiction of the United States of the existence of the association, and of every matter which could be proved by the production of the original certificate, (E.. S., § 885.) It is the duty of the Comptroller of the Currency to re- ceive and preserve on file in his office articles of associa- tion entered into by persons united for the purpose of form- ing a banking association under the national-bank law ; also the certificate of organization of such association, specifying the particulars prescribed by the statute, — among others, the name assumed by such association, which is made by law subject to his approval ; also the oath required to be taken by each director. (R. S., §§ 5133, 5134, 5135, 5147.) '^98. And no bank can legally transact any business, except that incidental to its organization, until it has been authorized by the Comptroller to commence the business of banking. The payment of each installment of stock made after such authority is given must be certified to the Comptroller under oath of the president or cashier of the association. (R. S., §§ 5136, 5140.) T90. He is required to determine the maximum of in- crease of capital stock of any association formed under the law, to be provided for in the articles of association. His cei'tificate of such increase, specifying the amount, and his approval thereof, also that it has been duly paid in, is nec- essary to the validity of such increase of capital stock. (R. S., § 5142.) THE COMPTEOLLER OF THE CURRENCY. 299 800. His approval is necessary also to a reduction of the capital stock of any association made in accordance with law authorizing such a reduction. (R. S., § 5143.) 801. The Comptroller of the CuiTency, or some person of his appointing, is required to give a receipt to any bank- ing association for the United States bonds transferred to the Treasurer of the United States by such association, as required by law, for the security of its circulating notes, which receipt must state that such bonds are held in trust for the association and as security for the redemption and payment of any circulating notes that have been or may b© delivered to such association. And his countersign is nec- essary to the validity of any assignment or transfer of any of such bonds by the Treasurer of the United States. (R. S., § 5162.) 80S. He is required to keep in his office a book for entry therein, immediately upon countersigning it, every transfer or assignment by the Treasurer of any bonds be- longing to a national banking association presented for his signature, and to state in such entry the name of the asso- ciation from whose accounts the transfer is made, the name of the party to whom it is made, and the par value of the bonds transferred. He is required also, immediately upon countersigning as aforesaid and on making such entry, to advise, by mail, the association from whose accounts the transfer is made of the kind and numerical designation of the bonds, and the amount thereof transferred. (R. S., §§ 5163, 5164.) 80«l. He is given access by law, at all times, to the bonds on deposit with the Treasurer, in order that he may ascertain their amount and condition. 804. He and the Treasurer have access, likewise by law, during office hours, to each others' books for the pur- pose of ascertaining the correctness of any transfer or as- 300 THE EXECUTIVE DEPARTMENTS. signment of the bonds referred to, and of any entries of the same. (R. S., § 5165.) 805. He is required to give to any national banking association having bonds deposited as aforesaid powers of attorney to receive and appropriate to its own use the in- terest on the bonds so deposited, such powers to become inoperative when such association fails to redeem its cir- culating notes. He may, when such bonds become depre- ciated below the amount of circulation issued for the same, demand and receive the amount of such depreciation in other United States bonds at cash value, or in money, from the association, to be deposited with the Treasurer as long as such depreciation continues. He may, upon terms prescribed by the Secretary of the Treasury, permit an exchange to be made, on the part of any association, of any of the bonds deposited with the Treasurer for other bonds, of the United States authorized to be received as security for circulating notes, if he is of opinion that it may be done without prejudice to the in- terests of the United States ; and he may direct the return of any bonds to the association which deposited the same, in sums of not less than one thousand dollars, upon the surrender to him and the cancellation of a proportionate amount of such circulating notes ; provided that the re- maining bonds are equal to the amount required for the circulating notes not surrendered, and that the amount of bonds is not diminished below the amount required by law to be kept on deposit, and that there has been no failure by the association to redeem its circulating notes, nor any other violation by it of the provisions of the banking law. (E. S., § 5167.) 80®. Whenever an association has complied with all the provisions of the banking law required before it is authorized to conamence business, the Comptroller of the THE COMPTROLLER OF THE CURRENCY, SOI Currency is required to examine into the condition of such association, to fp^ertain especially the amount of money paid in on account of capital, the name and place of resi- dence of each of its directors, and the amount of the cap- ital stock of which each is the owner in good faith, and generally whether such association has complied with all the provisions of law. And he is directed to require from any association a statement, attested by the oaths of a ma- jority of the directors, and by the president or cashier, of all the facts necessary to enable him to determine whether the association is lawfully entitled to commence the busi- ness of banking. If it appears that such association is so lawfully entitled, the Comptroller is required to give it a certificate, under his hand and official seal, to that effect. But he may withhold such certificate whenever he has rea- son to suppose that the shareholders have formed such association for any other than the legitimate objects con- templated by the banking law. (R. S., § 5168, 5169.) 8® 7. The Comptroller of the Currency is required, on a deposit of bonds as prescribed by law, to issue to the association making such deposit circulating notes of differ- ent denominations, in blank, registered and coimtersigned as provided by law, equal in amount to ninety per centum of the current market value of the United States bonds so deposited, but not exceeding ninety per centum of the par value thereof, if bearing interest at not less than five per centum per annum ; provided that the amount of circula- ting notes to be furnished to each association shall be in proportion to its paid-up capital, viz.: To each association whose capital does not ex;ceed five hundred thousand dollars, ninety per centum of such capi- tal. To each whose capital exceeds five hundred thousand dollars but does not exceed one million dollars, eighty per centum of such capital. 302 THE EXECUTIVE DEPARTMENTS. To each whose capital exceeds one million of dollars but does not exceed three millions of dollarSg|^venty-five per centum of such capital. To each whose capital exceeds three millions of dollars, sixty per centum of such capital. (R. S., § 5171.) 8® 8. It is his duty to furnish suitable notes for circula- tion, and, under the direction of the Secretary of the Treas- ury, to cause plates and dies to be engraved in the best man- ner to guard against counterfeiting and fraudulent alteration, and to have printed therefrom and numbered such quantity of cu'culating notes, in blank, of the denominations of one, two, three, five, ten, twenty, fifty, one hundred, five hun- dred, and one thousand dollars, as may be required to sup- ply the associations entitled to receive the same. It is provided that such notes shall express upon their face that they are secured by United States bonds deposited with the Treasurer of the United States ; that they shall bear the ^vritten or engraved signature of the Treasurer and Register, and the imprint of the seal of the Treasury ; also that they shall express upon their face the promise of the associa- tion receiving the same to pay on demand, and shall also bear such devices and other statements, and shall be in such form, as the Secretary of the Treasury shall by regula- tion direct. The plates and dies remain by law under the control and direction of the Comptroller of the Currency, who is required to cause the same to be examined each year, and to place on file in his office annually a correct list of the same. He is required to make regulations, sub- ject to the approval of the Secretary of the Treasury, for the destruction of such of the material as shall have been used in the printing of the notes of associations in liquida- tion, or which have closed business. (R. S., §§ 5172, 5173, 5174.) 809. He is required, under the direction of the Sec- THE COMPIROLLBR OF THE CURRENCY. 303 retary of the Treasury, to make a statement showing the amount of circulation in each State and Territory. 81®. By act of January 14, 1875, (Stats. 18, p. 296,) providing for the resumption of specie payments, the pre- vious provisions of law limiting the aggregate of the issue of national-bank notes were repealed. 811. It is the duty of the Comptroller of the Currency to receive worn-out or mutilated circulating notes issued by any banking association, and also, on due proof of the destruction of any such circulating notes, to deliver in place thereof to the association other blank notes to an equal amount. Such worn-out or mutilated notes are to be destroyed, by maceration, in accordance with regula- tions to be prescribed by him, as well as all circulating notes which shall have been paid or surrendered to be can- celled. He is required to make a certificate of such de- struction, signed by the parties appointed to destroy the notes, in a book in his office, and to forward a duplicate of such certificate to the association whose notes have been thus cancelled. (R. S., § 5184.) 81S. He is empowered to issue gold notes to associa- tions formed for the purpose of issuing such notes. These notes, which may not be issued in any denomination less than five dollars, are to express on their face that they are payable in gold. Such association must have previously deposited United States bonds as required by other asso- ciations, in order to entitle it to circulating notes to an amount not exceeding eighty per centum of the deposit thus made for their security. (R. S., § 5185.) 813. He is required to notify any association to make good its legal money reserve in United States notes, when he shall have ascertained that the reserve of such associa- tion is below the amount required by law ; and on failure of such association to make good its reserve within thirty 304 THE EXECUTIVE DEPARTMENTS. days, he may proceed, with the approval of the Secretary of the Treasui-y, to appoint a receiver to wind up its aflfairs, as provided by law in other cases. (R. S., § 5191.) 814:. He is required to give public notice of the asso- ciation in the city of New York selected by any association of certain cities named in section 5191 of the Revised Stat- utes, and of the association selected in either of the cities so named hj an association not organized in those cities, for the pm-pose, as required by law, of redeeming its cir- culation at par. And he is empowered, upon receiving satisfactory evidence of the failure of any association either to make the selection or to redeem its notes, to appoint a receiver thereof. (R. S., § 5195.) * 815. He is also authorized to enforce payment of a deficiency in the capital stock of any association, and fail- ing in that, to notify the Treasurer of the United States to withhold from the bank the interest payable on its bonds deposited. And in case of failure of such association, for the space of three months after receiving notice, to pay up its capital stock or to go into liquidation as provided by law, the Comptroller may appoint a receiver to close the business thereof. (R. S., § 5205.) 816. He may demand special reports from any associ- ation when in his judgment the same are required to afford full knowledge of its condition, and he may levy the stat- utory penalty for failure to render these and the other reports required by law. (R. S., §§ 5211, 5213.) 817. In case a national bank which has determined to go into liquidation as provided by law fails to make the deposit of lawful money with the United States Treasurer, as required, for the redemption of its outstanding circula- tion and to take up its bonds, for thirty days after the time specified, the Comptroller of the Currency is empowered to sell the bonds so pledged for such circulation at public THE COMPTROLLER OE THE CURRENCY. 305 auction in the city of New York, and, after providing for the redemption and cancellation of said circulation and the expenses of sale, to pay over the balance remaining to the bank or its legal representatives. (Act February 18, 1875 ; K. S., § 5224.) He may also, upon receiving notice of the failure of any association to redeem any of its circulating notes, and with the concurrence of the Secretary of the Treasury, appoint a special agent, of whose appointment immediate notice shall be given to such association, who shall proceed to ascertain whether it has so refused, and report to the Comp- troller. Upon the Comptroller being satisfied of the fact, he isi required, within thirty days, to declare the bonds deposited by the association forfeited to the United States. (R. S., § 5227.) 818. Immediately thereafter he is required to give notice, in such manner as the Secretary of the Treasury shall direct, to the holders of the circulating notes of such association to present them for payment at the Treasur^i ; whereupon the Comptroller may in his discretion cancel an amount of bonds pledged by such association equal at current market rates, not exceeding par, to the notes paid. (R. S., § 5229.) 819. He may, however, instead of cancelling its bonds, cause so much of them as may be necessary to be sold at public auction in the city of New York, after giving thirty days' notice to the association. (R. S., § 5230.) Or he may sell any of such bonds under the same circumstances at private sale, if he deems it to the interest of the United States. (R. S., § 5231.) 83®. Upon being satisfied of the failure of any asso- ciation to redeem its circulating notes as before specified, the Comptroller of the Currency may forthwith appoint a receiver, and require of him proper bond and security for 20 306 THE EXECUTIVE DEPARTMENTS. the performance of his duties. Such receiver is subject to the direction of the Comptroller. Upon making such ap- pointment he must cause notice to be given of the fact, by newspaper advertisement for three consecutive months, calling on all persons who have claims against the associa- tion to present them and to make legal proof thereof. (R. S., §§ 5234, 5235.) 8!^1. He is required from time to time, in such a case, after full provision has been made for refunding to the United States ^ny deficiency in redeeming the notes of such association, to make a ratable dividend of any money paid over to him by the receiver on all claims that have been proved to his satisfaction or adjudicated in cou^jt, and to transfer the remainder of the property and proceeds, if any, under certain conditions prescribed by law, to such agent as the shareholders of the association, called together on public notice by the Comptroller, may appoint, in pro- portion to the stock respectively held by them. (R. S., § ^36, act June 30, 1876.) 8^25. The Comptroller may institute suit in his own name in any proper United States court to determine whether the directors of any association have knowingly violated, or permitted any officers, agents, or servants of the association to violate, the provisions of the national banking law, when the charge has been made ; and this adjudication is required to be had before the association shall be declared dissolved under the statute denouncing, in case of such a violation of law, the forfeiture of the rights, privileges, and franchises of such association. (R. S., §,5239.) 8S3. When such an association is so dissolved, or when any creditor shall have obtained a judgment against it in any court of record and has made application stating that such judgment has remained unpaid for thirty days, or THE COMPTROLLER OP THE CURRENCY. 307 whenever the Comptroller shall become satisfied of the in- solvency of any association, he may, after due examination of its affairs, appoint a receiver to close up the same and to enforce the personal liability of the shareholder. (Act June 30, 1876, Stats. 19, p. 63.) 8^4. He is required, with the approval of the Secretary of the Treasury, as often as may be necessary or proper, to appoint some suitable person or persons to make an examination of the affau'S of every banking association, to whom is given power to thoroughly investigate the affairs of the association, and in doing so to examine any of the officers and agents thereof on oath, and who is required to make a full and detailed report of the condition of the association to the Comptroller. (R. S., § 5240.) 8^5. All savings banks or savings or trust companies organized under authority of any act of Congress ar6 re- quired to make to the Comptroller of the Currency, and to publish, all reports which national banking associations are required to make under sections 5211, 5212, and 5213 of the Revised Statutes. And all savings banks or other banks organized in the District of Columbia under any act of Con- gress, which shall have capital stock paid up in whole or in part, are subject to all provisions of the Revised Statutes and of all acts of Congress applicable to na,tional banking asso- ciations, as far as the same may be applicable to such sav- ings or other banks. (Act June 30, 1876, Stats. 19, p. 64-.) The Office of the CoMPTROiiiiEB of the Cubbenoy. This office is organized by the designation of four diviiS- ions, corresponding to the number of chiefs of divisions authorized by law, viz.: 1. Division of Organization. 2. Division of Issue. 3. Division of Reports. 4. Division of Redemption. 308 THE EXECUTIVE DEPARTMENTS. I. The Divisic^sr of Organization. 826. This division is charged with the superintendence of all matters pertaining to the organization of national banks, and the filing and preservation of the papers con- nected therewith ; o.lso with all coiTCspondence relative to such organization. The statutes of the United States pro- vide as to the manner in which a national banking associa- tion shall be formed, what articles of association are to be entered into by the persons, not less than five, who intend to organize such an association, and how such articles shall be executed and attested. The law also declares the nature of the organization certificate ; that it shall contain a state- ment of the following particulars, viz.: The pame assumed by the association, which name is subject to the approval of the Comptroller of the Currency ; the name of the place where its business is to be carried on ; the amount of the capital stock, and the number of shares into which the same is to be di\dded ; the names and places of residence of the shareholders, with the number of shares held by each ; also that such certificate shall state that the same is made to enable such persons to avail themselves of the advantages of the laws authorizing the establishment of such associa- tions. Such certificate must be properly acknowledged before a judge of a court of record or a notary public under seal, and transmitted to the Comptroller of the Cur- rency, who is required to record the same and to carefully preserve it on file in his office. Upoii duly filing these articles of association and the certificate just referred to the association becomes a body corporate, ^\^th certain specified powers given by the statutes, and on receiving authority from the Comptroller of the Currency it may commence the business of banking, under the limitations prescribed by law. ORGANIZATION OF NATIONAL BANKS. 309 The authority thus given by the Comptroller is to be exer- cised after a careful examination as to the condition of the association, as to whether an amount equal to at least one- half of the capital stock has been paid in, and generally whether the association has complied with all the provisions of law entitling it to engage in business. To this end he may require a statement under oath of a majority of the directors, and of the president or cashier, of all the facts necessary to enable him to determine. And he may, upon being satisfied of a full compliance with the provisions of law, issue to the association a certificate under his hand and official seal authorizing it to commence business as aforesaid. The oath of office which each director is required to take and subscribe must also be transmitted to the Comptroller of the Currency and filed in his office ; and likewise on the first of July of each year a copy of the list of shareholders of the bank, containing information of the residence of and the number of shares held by each. It is incumbent on this Division of Organization to make careful examination of the papers so required to be ti-ans- mitted, and to see that the provisions of the law in their executioi} have been fully complied with ; also to prepare the certificates of authority for the commencement of busi- ness, to require the proper execution and transmission of such papers as are required by law in connection with the organization of the association, and to keep proper records and files pertaining to the same. II. The Division of Issue. 83T. This division is charged with the issue of circu- lating notes to the national banks, with the safe-keeping of the unsigned and unfinished notes on hand to be furnished the banks when called for, and with all business and coi*- 310 THE EXECUTIVE DEPARTMENTS. » respondence connected with the issue of the national-bank currency. As aheady stated, these associations are required, in order to aflford an absohite security for the notes issued to and put in circulation by them, to deposit with the Treas- urer of the United States registered bonds of the United States, in trust, to an amount not less than thirty thousand dollars, and not less than one-third of the capital stock of the bank paid in. Such bonds are to be increased as the capital stock is paid up or increased. They are to be transferred to the Treasurer in trust, and so marked and receipted for by tlie Comptroller of the Currency, or by a clerk whom he may designate for the purpose, and are at specified times subject to inspection by the agents of the banks respectively. Upon making this deposit of bonds, the particular bank is entitled to receive from the Comptroller of the Currency circulating notes of different denominations, in blank, reg- istered and countersigned, and having thereon the imprint of the seal of the Treasury, in amount proportionate to the amount of its paid-up capital, but not exceeding ninety per centum of the current market value of the bonds so on deposit. It is the duty of this Division of Issue to receive the orders of the numerous national banks for these circulat- ing notes ; also to examine as to whether the proper de- posits have been made to secure the same, as to whether the other provisions of law entitling the banks to receive such notes have been fully complied with, and to cause the notes, of the proper amount and denominations, printed for the use of the particular bank to be forwarded. This division also causes circulating notes to be forwarded to supply the place of worn-out or mutilated bills destroyed in the Treasury Department, upon being notified by the Redemption Division of the redemption of the same. THE COMPTKOLLER OF THE CURRENCY. 311 It also receives from the Bureau of Engraving and Printing the national currency which has been printed in that bureau, makes a record of the same, and places it in the vault of the Comptroller's office, there to remain in safe custody until required to fill orders from the banks. It keeps a complete record of all receipts and issues of this currency, and makes daily reports of the same, whether received, issued, retired, or on hand. III. The Division of "Reports. 8S8. This division is charged with the receipt and care of all reports from national banks of their condition, divi- dends, and earnings. It also receives the reports made by the examiners which the Comptroller appoints by authority of law to look into the concerns of these banks. It also makes up a tabulation from these various reports for pub- lication and for the information of Congress, as required bylaw. It also has the care of the general correspond- ence and files of the office, and conducts the correspond- ence of the office with the bank officers relative to the affairs and management of their respective associations. It is the duty of this division to require, by letter, of all institutions which may be delinquent in this respect, the reports required by law as to the condition, resources. Sec, of the same. These associations are so required by law to make not less than five reports during each year, in a pre- scribed form and properly verified ; also to report specially when called upon by the Comptroller. The regular reports are required to be published by the banks respectively in newspapers at the places where the associations are estab- lished, or in adjacent places, proof of which publication must be forwarded to the Comptroller. It supplies also all blanl« for these purposes to the banks, as the same may be required. 312 THE EXECUTIVE DEPARTMENTS.* All these matters of routine engage the laborious atten- tion of this division, that the numerous associations may be continuously kept up to the requirements of law. IV. The Eedemption Division. 8S9. This division is charged with the receipt and de- struction of worn-out and mutilated notes ; also with the safe-keeping, in a vault prepared for the purpose, of the notes sent to the office for destruction until they shall be prepared therefor, and shall have accumulated in conven- ient amount. These mutilated notes are received from the Treasurer of the United States, and when destroyed and redeemed a certificate of the facts is sent to the Division of Issue, through which division they are replaced by new nofes, put up from the stock on hand and transmitted to the proper bank. The destruction is accomplished by mac- eration, in a machine constructed for the purpose, in the basement of the Treasury building. The notes are first carefully counted, having been previously counted, assorted, and registered in the Treasurer's office, and their destruc- tion is witnessed by separate persons representing the Sec- retary of the Treasury, the Treasurer of the United States, the Comptroller of the Currency, and the particular bank or banks whose circulating notes are to be destroyed. These representatives are formally deputed for the pur- pose by these officers and the bank or banks respectively, the latter by awi'itten and formally executed power of attorney. These persons make a record of the respective denominations of notes destroyed, together with the amoimt of each denomination ; also a certificate of the same. This division keeps a careful record of all these ti'ansac- tions, makes periodical reports of the notes destroyed, and conducts all correspondence relative thereto. Outside of these divisions considerable labor of a mis- REDEMPTION OF NATIONAL-BANK NOTES. 313 cellaneous character is transacted. The receipt and care of all United States bonds received to secure circulation of the banks are intrusted to a bond clerk before they are finally deposited with the Treasurer of the United States. He is also intrusted with the exchange of one kind of bond for another when desired by a national bank, and also with the correspondence of the office relative to the business in his charge. All correspondence relative to the affairs of insolvent national banks, and the questions arising in their settle- ment and the transaction of business of the receivers, is conducted under the immediate direction of the Comp-t troUer. 314 THE EXECUTIVE DEPARTMENTS. CHAPTER XX. THE POST OFFICE DEPARTMENT. 830. The establishment of this department followed that of the Treasm-y, and is accordingly the fom*th in order of date. The act of Congress of September 22, 1789, cre- ating it, is entitled " An act for the temporary establishment of the Post Office." A subsequent act of May 8, 1794, es- tablished at the seat of government a G eneral Post Office, and provided for a Postmaster -Greneral and an assistant, also for deputy postmasters at places deemed necessary by the Postmaster-Greneral. The present organization of this department owes its existence to the recent act of June 8, 1872, entitled "An act to revise, consolidate, and amend the statutes relating to the Post Office Department." 8 SI. The head of the Post Office Department is the Postmaster-Greneral, with whom are immediately associated three Assistant Postmasters-Greneral. The department has also a Chief Clerk, and is subdivided by law into divisions or bureaus, as follow : 1. The three offices of the Assistant Postmasters-Greneral, each office having its Chief Clerk. 2. The Office of the Money-Order System, with its Super- intendent and Chief Clerk. 3. The Office of Foreign Mails, also with its Superintend- ent and Chief Clerk. 4. The Dead Letter Office, with a head called Chief of Division. 5. The Office of Mail Depredations, also with a head called Chief of Division. THE POSTMASTEK-GENEEAL. 315 6. The Office of the Blank Agency, with a Superintend- ent, one Chief Assistant, and four Assistants. The statutes provide also for an Assistant Attorney- Greneral for the Post Office Department, who acts as the Solicitor for that department. 8«l^. The Assistant Postmasters-G-eneral are designated by the head of the department as first, second, and third, and they are likewise assigned their special class of duties. There has also been assigned them respectively the charge or supervision of the several offices and divisions before mentioned, besides certain other divisions which have been formed in the department by the Postmaster-Greneral. This arrangement and distribution of business will be referred to in detail in a proper place. 833, The post offices over which this department exer- cised control on the first day of December, 1878, were thirty-nine thousand six hundred and seventy-nine in num- ber. Some conception may be formed from this statement of the vast labor demanded of the officers of the depart- ment in this connection, to say nothing of the vast bus- iness transactions of the department in connection with the money-order system and with the interchange of cor- respondence, embracing almost all the countries of the world and their dependencies. 8el4. In treating of this department in detail, the same arrangement is adopted as with the other departments. First, the duties, powers, and functions of the head of the department as they are specifically set out by the stat- utes. The Postmasteb-Geneeal. 83^. The oath of office required by law to be adminis- tered to this officer is peculiar, inasmuch as it is required to be administered to all officers of the postal service as well, and is substantially different from that required by general 316 THE EXECUTIVE DEPARTMENTS. provision of law to be taken by other officers of the Gov- ernment not in that service. He is required, in addition to the general oath of office, to swear that he "will per- form all the duties required of him, and abstain from every- thing forbidden by the laws in relation to the establish- ment of post offices and post roads within the United States, and that he will honestly and truly account for and pay over any money belonging to the United States which may come into his possession or under his control." (R. S., § 391 ; Stats. 18, p. 19.) 8SII. As in the case of other heads of departments, regarding the property respectively in their control, the Postmaster-Greneral is required to keep in proper books a complete inventory of all the property belonging to the United States in the buildings, rooms, offices, and grounds occupied by him and under his charge. (R. S., § 197.) SUT. Whenever the Postmaster-Greneral, or any person whose accounts have been settled by the Sixth Auditor, is dissa:tisfied with the settlement made by that Auditor, he may, within twelve months, appeal to the First Comptrol- ler, whose decision is conclusive. (E.. S., § 270.) 8S8. It is made the duty of the Postmaster-General — To establish and discontinue post offices. To instruct all persons in the postal service with refer- ence to their duties. To decide on the forms of all official papers. To prescribe the manner of keeping and stating accounts. To enforce the prompt rendition of returns relative to accounts. To control according to law, and subject to the settle- ment of the Sixth Auditor, all expenses incident to the service of the department. To superintend the disposal of the moneys of the de- partment. THE POSTMASTER-GENERAL. 817 To direct the manner in which balances shall be paid over, issue warrants to cover money into the Treasury, and to pay out the same. To superintend generally the business of the department, aind execute all laws relative to the postal service. (R. S., § 396.) 8^9. For the purpose of making better postal arrange- ments with foreign countries, and of counteracting adverse measures affecting our postal intercourse with such coun- tries, the Postmaster- General, by and with the advice and consent of the President, is empowered to negotiate and conclude postal treaties and conventions, and to reduce or increase the rates of postage on mail matter conveyed 'be- tween the United States and foreign countries. (R. S., § 398.) §4:®. He is required to transmit a copy of any postal convention concluded with foreign governments to the Sec- retary of State, who must furnish a copy of the same to the Congressional Printer for publication ; and it is provided that the printed proof sheets of all such conventions shall be revised at the Post Office Department. (R. S., § 399.) 8 Jrl. He may establish a blank agency for his depart- ment, to be located at Washington, District of Columbia. 84:S. He is required to deliver to the Sixth Auditor, within sixty days after the making of any contract for car- rying the mail, a duplicate copy thereof. (R. S., §§ 400, 404.) 8^^. Upon the certified quarterly statement by the Sixth Auditor of the payments by postmasters on account of the postal service, the Postmaster-G-eneral is required to issue his warrant to the Treasurer to carry the amount to the credit of the postal revenues and to the debit of the proper appropriations upon the books of the Auditor. (R. S., § 406.) 318 THE EXECUTIVE DEPARTMENTS. Under the direction of the Postmaster-Greneral, the postal revenues and all debts due his department, when collected, must be paid into the Treasury of the United States, and duplicate certificates are to be given the depositor by' the Treasurer, Assistant Treasurer, or depositary receiving the sanie. All such deposits must be brought into the Treas- lu-y by warrants of the Postmaster-Oenerai, countersigned by the Sixth Auditor, before any credit for moneys so de^ posited can be allowed. (R. S., §§ 407, 408.) 844:. The Postmaster-Greneral may discharge from im- prisonment any person confined in jail on any judgment in a civil case, obtained in behalf of this department, if it is made to appear that the defendant has no property of any description. (R. S., § 410.) ■ 8J:S. He may prescribe such rules and modes of pro- ceeding as shall appear expedient for the government of the Sixth Auditor in ascertaining the facts in each case of fine, penalty, forfeiture, disability, or liability, by way of damages or otherwise, for any money, incurred under any provision of law relative to the officers, employees, oper- ations, or business of the postal service, and upon the facts being ascertained he may give his written consent to a decision of the Auditor mitigating or remitting such line, penalty, or forfeiture, removing such disability, or com- promising, releasing, or discharging such claim. (R. S., § 409.) 8J-@, The Postmaster-Greneral is required to make the following annual reports to Congress : 1. A report of all contracts for carrying the mail made within the preceding year, giving in each case the name of the contractor ; the date and duration of the conti'act ; the routes embraced therein, with the length of each ; the time of arrival and departure at the ends of each route ; the mode of transportation, and the price to be paid, together THE POSTMASTER-GENEKAL, 319 with a copy of the record of abstracts of all proposals for carrying the mail required by law to be kept. 2. A report of all land and water mails established or ordered within the preceding year, other than those let to contract at the annual letting, giving in each case the route or water-course on which the mail is established ; the name of the person employed to transport it ; the mode of trans- portation ; the price to be paid, and the duration of the order or contract. 3. A report of all allowances made to contractors within the preceding year above the sums originally stipulated in their respective contracts, giving the reasons therefor, and of all orders made whereby additional expense is incurred on any route beyond the original contract price, giving in each case the route ; the name of the contractor ; tlie original service provided for by the contract ; the original price ; the additional service required, and the additional allowance therefor. 4. A report of all curtailments of expenses effected within the preceding year, giving in each case the same particulars as mentioned in the paragraph preceding. 5. A report of the finances of the department for the preceding year, showing the amount of balance due the department at the beginning of the year ; the amount of postage which accrued within the year ; the amount of en- gagements and liabilities ; the amount actually paid during the year for carrying the mail, and how much of this amount was for carrying the mail in preceding years. 6. A report of the fines imposed on contractors and the deductions made from their pay during the precediiig year, stating the name of the contractor ; the nature of the de- linquency ; the route on which it occurred ; when the fine was imposed ; and whether the fine or deduction has been remitted, and for what reason. S20 THE EXECUTIVE DEPARTMENTS. 7. A copy of each contract for carrying the mail betAYeen the United States and foreign countries, with a statement of tlie amount of postage derived under the same, so far as the returns of the department will enable it to be done. 8. A report showing all contracts which have been made by the department, other than for carrying the mail, giving the name of the contractor ; the article or thing contracted for ; the place where the article was to be delivered, or the thing performed ; the amount paid therefor, and the date and duration of the contract. 9. A report on the postal business and agencies in for- eign countries. 10. A report of the amount expended in the department for the preceding fiscal year, including detailed statements of expenditures made from the contingent fund. And it is made his duty to cause all of such reports to be printed at the public printing-office, either together or separately, and in such numbers as may be required by the exigencies of the service or by law. (R. S., § 413.) The annual reports of the Auditor for his department are required to show the financial condition of that depart- ment at the close of each fiscal year, and to be made a part of the Postmaster-Greneral's annual report to Congress, for that fiscal year. (Stats. 19, p. 80.) 84:T. He is required to furnish a cojDy of his annual estimates to the Secretary of the Treasm-y prior to the first of November in each year, to be reported to Congress by tlie latter in the regular printed estimates. (R. S., § 414.) 848. He is empowered to authorize any person to make application before the judge, or in his absence before the clerk, of any com-t of the United States having original jurisdiction of the cause of action, for the issue of a war- rant of attachment against the real and personal property and the legal or equitable rights of a defaulting or delin- THE POSTMASTER-GENERAL. 321 quent postmaster, contractor, or other officer, agent, or employee of the Post Office Department, and his surety, where a debt is due, and in the following cases : 1. Where such officer, agent, Sec, is a non-resident of the district in which he was appointed, or has dejDarted therefrom purposely to reside permanently out of the same, or to defraud the United States, or to avoid civil process. 2. Where he or either of his sureties has conveyed or is about to convey his property, or has removed or is about t* remove the same from the district where situated, with intent to defraud the United States. (R. S., § 924.) 84:©, The Postmaster-G-eneral is required to direct col- lectors and receivers of public moneys within the District of Columbia or the cities of New York, Boston, Philadel- phia, New Orleans, San Francisco, Baltimore, Charleston, and St. Louis to pay over, at least as often as once in each week, to the Treasurer of the United States at the Treasury in said District, or to the Assistant Treasurers in those cities respectively, all public moneys belonging to the Post Office Department collected by them or in their hands. (R, S., § 3615.) 8i^®. He is empowered to transfer money belonging to the postal service between the Treasurer, Assistant Treas- urers, and designated depositaries at his discretion, and as the safety of the public funds and the convenience of the service may requu-e ; each depositary being required by law to keep his account of such moneys separate and dis- tinct from his account of other public moneys, and to make his returns of the sums received and paid on account of the postal service at such times and in such form as the Postmaster-General may direct. (R. S., §§ 3641, 3642, 3644.) 8^1. He is required to submit to Congi-ess at each an- nual' session an estimate of the amount that will be required 21 322 THE EXECUTIVE DEPARTMENTS. for the ensuing fiscal year, under each of the several heads specified by law. This estimate must show the sums paid under each head, and the names of the persons to whom payments are made out of the miscellaneous fund, excepting the names of those employed in detecting depredations on the mail and of other confidential agents. (R. S., § 3668.) ^5^. Payments of money out of the Treasury on ac- count of the postal service are required to be in pursuance of appropriations made by law, by warrants of the Polt- master-Greneral, registered and covmtersigned by the Audi- tor for the Post Office Department, and expressing on theu- face the appropriation to which they should be charged. (R. S,, § 3674. See section 942, post.) 8^^. It is provided that before any new buildings shall be commenced, for the use of the United States, the plans and full estimates therefor shall be prepared and approved by the Secretary of the Treasury, the Postmaster-G-eneral, and the Secretary of the Interior. (R. S., § 3734.) 8^4-. He is required to establish post offices at all such places on post roads established by law as he may deem expedient, and to certify such establishment to the Sixth Auditor. (R. S., § 3829.) 85^. He has power to appoint and remove postmasters of the fourth class. In the exercise of that power he is re- quired to notify the Sixth Auditor of any appointment or removal he may make. (iVct June 23, 1874, § 80.) Postmasters of this class are those whose annual com- pensation, exclusive of commissions on money orders, amounts to less than one thousand dollars. 8^©. All official bonds of postmasters are subject to the approval of the Postmaster-Greneral, and must be in such penalty as may be deemed sufficient by him. (R. S., § 3834.) THE POSTMASTER-GENERAL. 323 And all commissions of postmasters appointed by the President, by and with the advice and consent of the Sen- ate, require the countersign of the Postmaster-G-eneral, under the seal of his department. (Act March 18, 1874, Stats. 18, p. 23.) 85T. Whenever any postmaster is required to execute a new bond, all payments made by him after the execution of such new bond may, if the Postmaster-General or the Sixth Auditor deems it just, be applied first to discharge any balance due from such postmaster under his old bond. (R. S., § 3835.) Upon receiving notice from the Sixth Auditor of a defi- ciency in the accounts of a postmaster, the Postmaster- Greneral is required to advise the sureties, by the deposit of a notice in the post office at Washington, D. C, addressed to them at their respective residences. (Act February 4, 1879.) 838. The Postmaster-Gleneral is required, whenever the office of any postmaster becomes vacant the appointment to which devolves upon him, to supply such vacancy with- out delay, and to promptly notify the Sixth Auditor of the change. He may, when exigency demands it, place a spe- cial agent in charge of a vacant post office, to relieve the sureties of the late incumbent who have given due notice of the termination of their responsibility. (R. S., § 3836.) 839. Whenever he has been notified by sureties of their desire to be released from their suretyship, or when he deems a new bond necessary, it is made his duty to re- quire the postmaster to execute a new bond, with security. (R. S., § 3837.) 8©0. He may direct the hours of the day when one or more persons shall be on duty in the office of any post- master for the pm-pose of receiving, delivering, making up, and forwarding all mail matter received thereat. (E,. S., § 3839.) 324 THE EXECUTIVE DEPARTMENTS. 861. He may prescribe the time for the closing of tlie mails before the time of the departure of the same, not ex- ceeding one hour, where more time than the statutory half an hour for making up the mail is insufficient. (R. S., § 3840.) 8©S. He is required to furnish to postmasters at the termination of each route a schedule of the time of the arrival and departure of the mail at their offices respect- ively, and to give them notice of any change in such ar- rival and departure that may be ordered. It is his duty also to cause to be kept and returned to his department, at short and regular intervals, registers showing the exact times of the arrivals and departures of the mail. (E.. S., §3841.) 86S. It is required of him to direct the form in which each postmaster shall keep a record of all postage stamps, envelopes, postal books, blanks, and property received by such postmaster ; also of all receipts of money for postages and box rents, and of all other receipts on account of the postal service, and of any other transaction which may be required by the department. 864:. Also to dkect the form of the quarterly account of all moneys received by each postmaster which the latter is required to render to the department under oath. (R. S., §§ 3842, 3843.) 865. The Postmaster-G-eneral may require a sworn statement to accompany such quarterly account, to the effect that the account contains a true statement of the entire amount of postage, box rents, charges, and moneys collected or received during the quarter ; that the affiant has not knowingly delivered, or permitted to be delivered, any mail matter on which the postage was not at the time paid ; that such account exhibits truly and faithfully the entire receipts of moneys collected, and which by due THE POSTMASTER-GBNEEAL. 325 diligence could have been collected ; and that the credits claimed in such account are just and right. ( E.. S., § 3844.) 8116. At all newly-established post offices the Post- master-General may temporarily fix the salary until the returns shall enable him to properly adjust the same. (K.. S., § 3853.) 867. He is required to readjust the salaries of post- masters of the first, second, and third classes once in two years, and in special cases, on application of the postmas- ter, as much oftener as the Postmaster-Greneral may deem expedient. The first class embraces those whose annual salaries are three thousand dollars or exceed that sum. The second class, those whose annual salaries are less than three thousand and not less than two thousand dollars. The third class includes all whose annual salaries are less than two thousand and not less than one thousand dollars. Those whose annual compensation, exclusive of commis- sions on money-order business, falls below this last-named sum, constitute the fourth class. In ordfer to make this adjustment, the Postmaster-General is required to ascer- tain and fix the salaries of postmasters of the first, second, and third classes, in even hundreds of dollars, from the quarterly retuinis made by the postmasters respectively to the Auditor for four quarters immediately preceding the adjustment, according to a certain declared scheme based upon the box rents and postal revenues of the office, set out specifically in section 7 of the act of July 12, 1876. (Stats. 19, p. 81.) 868. When it appears from the report of the Auditor that the annual compensation, exclusive of commissions on money-order business, of a postmaster of the fourth class amounts to one thousand dollars, the Postmaster- General may assign such postmaster to his proper class, and fix his salary accordingly. (Act July 12, 1876, § 8 ; Stats. 19, p. 81.) 326 THE EXECUTIVE DEPARTMENTS. 860, He is required to make all orders assigning or changing the salaries of postmasters in ^vriting, to record them in his journal, and to notify the change to the Sixth Auditor. Any change made in such salaries takes effect the first day of the quarter next following the order. But in cases of not less than fifty per centum increase or de- crease in the business of any post office, the Postmaster- Greneral may adjust the salary of the postmaster at such post office, to take eff'ect from the first day of the quarter or period the returns for which form the basis of readjust- ment. (Id., §10.) 870. He is empowered to designate offices at the in- tersections of mail routes as distributing or separating offices ; and where any such office is of the third or fourth class he may make a reasonable allowance to the post- master for the cost of clerical services necessary to the performance of the duties. (Id., § 11.) 871. He may allow to the postmaster at New York, and to the postmasters at offices of the first and second classes, out of the surplus revenues of their respective offices, (that is to say, the excess of box rents and commis- sions over and above the salary assigned to the office,) a reasonable sum for the necessary" cost of rent, fuel, lights, furniture, stationery, printing, clerks, and necessary inci- dentals, to be adjusted on a satisfactory exhibit of the facts. (K. S., § 3860.) 8TS. Whenever unusual business accrues at any post office, he is required to make a special order allowing reasonable compensation for clerical service, and a pro- portionate increase of salary to the postmaster during the time of such extraordinary business. And he may discon- tinue any post office where the safety and security of the postal service and revenues are endangered from any cause whatever, or where the efficiency of the service requires THE POSTMASTEK-GENERAL. 327 such discontinuance. Thereupon he is required to certify such discontinuance to the Sixth Auditor. (R. S., §§ 3863, 3864.) 870. Under certain limitations, he is required to es- tablish in cities containing seventy-five thousand inhabit- ants, or a greater number, two classes of letter carriers, to receive as compensation one thousand and eight hundred dollars per year respectively, and in cities of a smaller number of inhabitants one class, to receive the annual pay of eight hundred and fifty dollars ; also, on recommenda- tion of the postmaster of any city, to establish a third grade, to be known as auxiliaries, at the annual compensation of four hundred dollars. (Act February 21, 1879.) 8 '^4. He may prescribe a uniform dress to be worn by letter carriers. (R. S., § 3867.) 875. He may establish in places where letter carriers are employed, and in other places in his discretion, receiv- ing boxes for the deposit of mail matter ; and he ♦is re- quired to cause the matter deposited therein to be collected as often as the public convenience may require. (R. S., § 3868.) 87®. His approval is required of the bonds to be given by letter carriers, in accordance with law, for the safe custody and delivery of mail matter, and for the faith- ful disposition of public moneys received by them. ( R. S., § 3870.) 8T7. When the public convenience requires it, the Postmaster-Gleneral may establish within any post-office delivery one or more branch offices, for the receipt and delivery of mail matter and the sale of stamps and envel- opes, under such rules and regulations for the government thereof as he may devise. (R. S., § 3871.) 878. In all expenditures for letter carriers, branch offices, and receiving boxes, the Postmaster-G-eneral is to 328 THE EXECUTIVE DEPARTMENTS. be guided by the income derived from postage on local mail matter at each office. (E.. S., 3874.) 8T9. He is required to furnish the post offices ex- changing mails with foreign countries, and to such other offices as he may deem expedient, postal balances denom- inated in grams of the metric system, fifteen grams of which shall be equivalent^ for postal purposes, to one-half ounce avou'dupois, and so on in progression. (R. S., § 3880.) 880. He may prescribe by regulation the manner of ^vrapping and securing for the mails all matter not charge- able with letter postage, so that it may be conveniently examined by postmasters, which if not so wrapped and secured is to be subject to letter postage, (R. S., § 3881.) 881. He may provide by order the terms upon which route agents may receive from publishers or any news agent in charge thereof, and deliver the same as directed, if presented and called for at the mail car or steamer, packages of newspapers and other periodicals not received from or intended for delivery at any post office. (R. S., §3889.) 88^. He may direct the return of or other disposition of any letter packet or other matter seized or detained for violation of law. (R. S., § 3895.) 883. He may provide by regulation for the transmis- sion of unpaid and duly certified letters of soldiers, sailors, and marines in the service of the United States to their destination. (R. S., 3902.) 8 8 Jr. Also for carrying small newspapers, issued less frequently thaij once a week, in packages to one address, from a known office of publication to regular subscribers, at the rate of one cent for each four ounces or fraction thereof. (R. S., § 3907.) 885. He may also prescribe by regulation the form THE POSTMASTEE-GENERAL, 329 of an affidavit to be taken by the publisher, or his em- ployee, or any news agent of any newspaper or other periodical entitled to the benefit of the law relating to the mailing of newspapers to subscribers, to the effect that they will not send through the mails without prepayment of postage any copies of such newspaper or periodical, except to news agents or regular subscribers thereto. (Act June 23, 1874, Stats. 18, p. 233.) 88@. It is made the duty of the Postmaster-G-eneral to prepare postage stamps of suitable denominations, which when attached to mail matter shall be evidence of the pay- ment of postage thereon. He is required to provide suit- able letter and newspaper envelopes containing such water- marks or other guards against counterfeiting as he may deem expedient ; also having postage stamps with suit- able device and denominations impressed thereon, tie is directed to issue and furnish to the public, with postage stamps impressed thereon, postal cards of convenient size, which, under regulations to be prescribed by him, are to be transmitted through the mails at a postage charge of one cent each. He may from time to time adopt such improve- ments in postage stamps and stamped envelopes as may be deemed advisable, subject to all provisions of law as to these matters. He is directed to furnish postage stamps and stamped envelopes to all postmasters, to be kept for sale at all post offices. He may make rules for the sale of postage stamps at a discount, not to exceed five per centum, under certain restrictions, to designated agents who will agree to sell again without discount. (R. S., §§ 3914-3919.) 88T. He is required to cause the preparation also of a special stamp or stamped envelope, to be used only for official mail matter, for each of the executive departments. Stamps and envelopes of this character are to be furnished by the Postmaster-Greneral upon the requisitions of the 330 THE EXECUTIVE DEPARTMENTS. respective heads of departments, not exceeding in amount the annual estimate therefor, and the sum is to be credited to the appropriation for the postal service. (Act February 27, 1877, Stats. 19 ; act June 19, 1878 ; R. S., § 3915.) 888. The Postmaster-G-eneral may establish a uniform system of registration for the greater security of valuable mail matter, and prescribe the manner in which the fees received shall be accounted for. (R. S., §§ 3926, 3927.) 8811. He may, upon satisfactory evidence that any per- son is engaged in conducting a fraudulent lottery or device for obtaining money through the mails, instruct postmasters at any post offices at which registered letters arrive, directed to any such person, to return all such letters to the post- masters of offices at which they were originally mailed, with the word "fraudulent" plainly wi'itten or stamped thereon, to be returned, under such regulations as he may establish, to the writers thereof. (R. S., § 3929.) 81^®. He may direct the publication, not oftener than once a week, of non-delivered letters at any post office, by a written list posted in some public place ; or when he shall deem it for the public interest, he may direct the publica- tion of such list in the daily or weekly newspaper pub- lished within the post-office delivery having the largest circulation within the same ; or when there is no newspaper published within such delivery, he may direct publication in a newspaper published in an adjoining delivery having the largest circulation within the delivery of the post office publishing the list. In case of dispute as to the circulation of competing newspapers, he may receive evidence and decide thereon. (R. S., § 3930.) 891. It is made his duty to prescribe regulations where- by all postmasters shall be authorized to register, without payment of the registration fee, all letters containing frac- tional or other currency of the United States which shall THE POSTMASTEE-GENEEAL. 331 be sent to the Treasurer of the United States for redemp- tion ; also whereby the postmaster at Washington, in the District of Columbia, shall register in like manner all letters containing new currency returned for currency redeemed, which shall be received by the latter in sealed packages, marked with the word '-register" over the official signature of the Treasurer. (R. S., § 3932.) 89S. He may regulate the period during which unde- livered letters shall remain in any post office and when they shall be returned to the Dead-Letter Office, and provide for their return to the wi'iters when they cannot be delivered to the parties addressed. (R. S., § 3936.) 89S. Before making any contract for carrying the mail, the Postmaster-Greneral is required to give public notice, by advertising once a week for six weeks in one or more newspapers, not exceeding five, published in the State or Territory where the service is to be performed, one of which shall be published at the seat of government of such State or Territory. Such notice must describe the route, the time at which the mail is to be made up, the time at which it is to be delivered, and the frequency of the service. He may, however, enter into contracts for carrying the mails with railway companies without advertising for bids there- for ; also with the owner or master of any steamboat plying upon the waters of the United States, or of any steamship or other vessel plying between ports of the United States, for carrying the mail for any length of time less than four years. (R. S., §§ 3941, 3942, 3943.) 8I>4:. He is required to have recorded in a book to be kept for the purpose a true and faithful abstract of all pro- posals made to him for carrying the mails, giving the name of the party offering, the terms of the offer, the sum to be paid, and the time the contract is to continue ; also to keep on file the originals of all such proposals. (R. S., § 3948.) 332 THE EXECUTIVE DEPARTMENTS." 8IJ^. He may disregard the bid of any person who has willfully or negligently failed to perform a former contract. (R. S., § 3949.) 8S@. Upon the failure of an accepted bidder to enter into contract and to commence the performance, or upon the failure of the contractor to carry out his contract after entering upon its performance, the Postmaster-Greneral is required to contract with the next lowest bidder who will consent to do scr, unless that officer considers the bid too high, in which case he is directed to readvertise. He may make a temporary contract without advertising, at a price not exceeding that paid during the last preceding contract term, for not exceeding six months, whenever an accepted bidder shall fail to enter into contract, or shall fail or re- fuse to complete his contract, or when a new route shall be established, or when from any cause there shall not be a contractor legally bound. He may continue a regular con- tract beyond its terms, not exceeding six months, until a new one shall be made. (Act June 23, 1874.) 8^7. He is required to cause an advertisement of the mail lettings of each State and Territory to be posted up conspicuously in each post office for at least sixty days before the time of such letting, (Act March 3, 1875.) He may, whenever he shall deem it consistent with the public interest, accept new surety upon any contract exist- ing or hereafter made for carrying the mails, in substitu- tion for and release of any existing surety. (R. S., § 3955.) 8S8. He is authorized to make deductions from the pay of contractors for failures to perform service accord- ing to contract, and to impose fines upon them for other delinquencies. He may deduct the price of the trip in all cases where it is not performed, and not exceeding three times the price, if the failure be occasioned by the fault of the contractor or carrier. (R. S., § 3962.) THE POSTMASTER-GENERAL. 666 8©9. It is made the duty of the Postmaster-General to provide for carrying the mail on all post roads established by law as often as he may think proper, having due regard to productiveness and Sfclier circumstances ; also to cause a mail to be carried from the nearest post office on any es- tablished post road to the court-house of any county in the United States which is without a mail. (E,. S., §§ 3965, 3966.) 9I>0. He may contract for carrying the mail on the navigable canals of the several States, or on any plank road, when in his opinion the public interest or convenience requires it ; also on any steamboat or other vessel used as a packet on any of the waters of the United States. (R. S., §§ 3967, 3968.) 901. He may, if he deems it for the public interest, make contracts, for any period not exceeding one year, for carrying the mails in steamships between any of the ports of the United States. He may enter into contracts for extending the line of posts to supply mails to post offices not on any established route, and as a compensation may allow not exceeding two- thirds of the salary paid to the postmaster at such special offices. When there is more than one road between places designated by law for a post road, he may direct the one to be considered the post road ; and he may change the terminus of a post road connecting with or intersecting railways when the service can be thereby improved. When the postal service cannot be safely continued, the revenues collected, or the laws maintained on any post road, he may discontinue the service on such road, or any part thereof, until the same can be safely restored. (R. S., §§ 3970- 3974.) S>®^. The Postmaster-Greneral may, when he deems it advisable, contract for the transportation of the mails to 334 THE EXECUTIVE DEPARTMENTS. and from any post office ; but where such service is per- formed over a route not established by law, he is required to report the same to Congress at its ensuing meeting. ■(R. S., § 3975.) ^* 90S. He may pay the master or owner of any vessel not regularly employed in carrying the mail two cents for each letter carried by such vesiel between ports or places in the United States, or from any foreign port to any port in the United States, all such letters to be deposited in the post office at the port of arrival. (R. S., § 3978.) 904:. He may instruct a special agent of the Post Office Department to make examination for and to seize letters which may be on board of, and conveyed contrary to law by, vessels arriving within any port or collection district of the United States. (R. S., § 3989.) 90^. When the amount of mail matter to be carried on any mail route is so great as to seriously retard the progress or endanger the security of the letter mail, or materially increase the cost of carriage at the ordinary rate of speed, the Postmaster-Greneral may provide for the sep- arate carriage of the letter mail at the usual rate of speed ; but the other mail matter shall not be delayed any more than is absolutely necessary, having due regard to the cost of expedition and the means at his disposal for effecting the the same. (R. S., § 3994.) 9®©. The Postmaster-Greneral is required to arrange the railway routes on which the mail is carried, including those in which the service is partly by railway and pax'tly by steamboat, into three classes, according to the size of the mails, the speed at which they are carried, and the fre- quency and importance of the service, so that each railway company shall receive, as far as practicable, a proportion- ate and just rate of compensation according to the service performed, within the limits of compensation per mile pre- scribed by law. (R. S., § 3997.) THE POSTMASTER-GENERAL. 835 007. In case he is unable to contract for carrying the mail on any railway route at a compensation not exceed- ing the maximum rates as provided by law, or at a rate that he may deem reasonable, he is authorized to separate the letter mail from the other mail and contract for its car- riage by horse express or otherwise at the greatest speed reasonably attainable, and for the oth^r mail in wagons or othei'wise at a slower rate. (R. S., § 3999.) 008. He may fix the rate of compensation to be paid railway companies carrying the mail, which have received land grants from the United States, until Congress shall provide the rate of payment for such service. He may also readjust the compensation to be paid for transportation of mails on railroad routes upon the conditions and at the rates prescribed by law. (R. S., §§ 4001-4005.) 000. The Postmaster-Greneral, after advertising, is em- powered to enter into contracts or make suitable arrange- ments for transporting the mail through any foreign country, between any two points in the United States, such trans- portation to be by the speediest, safest, and most economical route ; and he may revoke such contracts when any new road or canal shall be opened affording a speedier, more economical, and equally safe transportation, a fair indem- nity in such case to be awarded the contractor. He may also, after advertising, enter into contracts for the trans- portation of the mails to any foreign country when the public interests require it. (R. S., §§ 4006, 4007.) 010. He may impose fines on contractors for transport- ing the mail between the United States and- any foreign country, for any unreasonable or unnecessary delay in the departure of such mail or the performance of the trip, not exceeding for any one default one-half the contract price for the trip. (R. S., § 4010.) Oil. He may, by and with the advice and consent of the 886 THE EXECUTIVE DEPAETMENTS. President, make arrangements for allowing the mails of Canada or of any country adjoining the United States to be transported over the territory of the United States from one point in said country to any other point in the same, at the exj^ense of that country, upon obtaining a like pi-iv- ilege in the interests of the United . States ; subject, how- ever, to be annulled, by the President or Congress. (R. S., § 4012.) ^t_2. He may empower United States consuls to pay the foreign postage on letters destined for the United States which may be detained at foreign ports for non-payment of postage. (R. S., § 4014.) ®IS<, He is authorized to charge upon and collect from all letters and other mailable matter carried to or from any United States port, in any foreign vessel, the same rates of charge, for American postage, imposed by the govern- ment to which such foreign packet or other vessel belongs, upon letters and other mailable matter conveyed to or from such foreign country in American packets or other vessels as the postage of such government, and at any time to revoke the charges so made by him. (R. S., § 4015.) 1^14. He is authorized to employ two special agents for the Pacific coast, and such number of other special a.gents as the good of the service and the public interest may re- quire. He may also employ the Assistant Postmasters- Greneral and the superintendents in his dejDartment as special agents, and allow them their necessary travelling expenses when so employed. (R. S., §§ 4017, 4018.) ®i^. He may also employ the following agents, viz.: Two to superintend the railway postal service. Resident agents at the ports of Panama and Aspinwall in New Grrenada, Havana in Cuba, St. Thomas, and at such other foreign ports at which United States mail steamers touch to land and receive mails as may be in the interests of the foreign mail service. THE POSTMASTER-GENERAL. 337 One agent in charge of the mail on board of each of the mail steamers on the routes between San Francisco, Japan, and China, between San Francisco and Honolulu, and be- tween New York and Rio Janeiro. He may establish, in connection with the mail steamship service to Japan and China, a general postal agency at Shanghai or at Yokohama, with such branch agencies at any other ports of China and Japan as he shall deem nec- essary. ,(R. S., §§4020-4023.) He may employ as many route agents as may be neces- sary for the prompt and safe transportation of the mail, and he may appoint clerks for the purpose of assorting and distributing the mail in railway post offices. (R. S., §§ 4024, 4025.) @1@. He may by letter, under his hand, to be filed with the depai'tment records, authorize any special agent or other officer of the Post Office Department to make searches for mailable matter transported in violation of law. (R. S., §§ 4026*.) ®lf . He may establish and maintain, under rules and regulations, a uniform money-order system at all suitable post offices, to be designated "money-order offices." He. is empowered likewise to conclude arrangements with the post departments of foreign governments, with which postal conventions have been or may be concluded, for the exchange, by means of postal orders, of small sums of money, not exceeding fifty dollars in amount, at such rates of exchange and compensation to postmasters, and under such rules, as he may deem expedient, the expense of establishing and conducting the system to be paid out of the proceeds of the money-order business. (R. S., §§ 4027, 4028.) 918. He is required to supply money-order offices with blank forms of applications for money oi'ders, the applica- 22 338 THE EXECUTIVE DEPARTMENTS. tions made thereon to be preserved by the postmaster re- ceiving them for such time as the Postmaster-Greneral may prescribe ; also to fm-nish printed or engi'aved forms for money orders. (R. S., §§ 4033, 4034.) @19. He may cause new money orders to issue in lieu of those which have become invalid because of presenta- tion beyond the expiration of a year from date, also be- cause of more than one indorsement, and of those which have been lost. (R. S., §§ 4036, 4037, 4040.) ©:^0, He may forbid the payment of a money order issued in favor of a person who he is satisfied is engaged in conducting a fraudulent lottery or other fraudulent scheme for obtaining money through the mails. (E,. S., § 4041.) 9^1. The Postmaster-General is authorized to transfer money-order funds from one postmaster to another, and from the postal revenue to the money-order funds ; and he may transfer money-order funds to creditors of the depart- ment, to be replaced by equivalent transfers from the postal revenues. He may transfer to the postmaster at any money- order office, by warrant on the Treasury, countersigned by the Sixth Auditor and payable out of the postal revenues, such sum as may be required, over and above the current revenues at his office, to pay the money orders drawn upon that office. (R. S., §§ 4042, 4043.) II3S. He is directed by law to require each postmaster at a money-order office to render weekly, semi-weekly, or daily accounts of all money orders issued and joaid, of all fees received for issuing them, of all transfers and pay- ments made from money-order funds, and of all money received to be used for the payment of money orders or on account of money-order business. (R. S., § 4044.) ®^S. At the request of the Postmaster-General, the law requu-es that an accoimt shall be opened at the Treasury THE POSTMASTER-GENERAL. 339 of "money-order funds" deposited by postmasters to the credit of himself, and of drafts against the amount so de- posited drawn by him and countersigned by the Sixth Auditor. (R. S., § 4045.) 9^4. He is authorized to pay out of the proceeds of the money-order business the cost of stationery and such incidental expenses as are necessary for the transaction of that business. (R. S., § 4048.) 9^d. He is required to place to the credit of the Treas- urer of the United States, for the service of the Post Office Department, the net proceeds of the money-order business ; also certain miscellaneous receipts derived from unclaim- ed, property, fines and penalties imposed for violations of postal laws, and sales of waste paper or other publi(; prop- erty of this department. (R. S., § 4050.) 0!S@. He may advance necessary sums to special agents to defray the expenses of the investigation of mail depre- dations, the examination of post routes and offices, and of other like services, to be charged to them by the Auditor and to be accounted for. He may transfer debts due to the department from postmasters and others to such con- tractors as have given bonds with security to refund any money that may come into their possession over and above the amount found due them on settlement of their accounts ; such transfers to be only in satisfaction of legal demands for which appropriations have been made. (R. S., §§ 4055, 4056.) 9^7, Whenever the Postmaster-Greneral is satisfied that his department has received money or property stolen from the mail, or the proceeds thereof, he may upon satisfactory evidence as to the owner deliver the same to him. (R. S., § 4058.) 11^8. He may dispose of any quarterly returns of mails sent or received, preserving the accounts current and ac- 340 THE EXECUTIVE DEPARTMENTS. companying vouchers entire, for two years, and use such portions of the jDroceeds as may be necessary to defray the cost of separating and disposing of them. He may by regulations provide for the disposal of printed and mail- able matter which may remain in any post office or in the department not called for by the party addressed, except- ing where the publisher of any newspapers or periodicals uncalled for shall pay the postage due thereon. (R. S., §§ 4060, 4061.) Office of the Fibst Assistant Postmaster -GenebaIj. 9^©. This is commonly called the Appointment Office, as it has charge of all matters relating to the appointment of pbstmasters and employees. It is charged with the direction and supervision of the duties devolving upon the following-named divisions of the department, viz.: 1. Free Delivery. 2. Blank Division. 3. Appointments. 4- Bond. 5. Salary and Allowance. These divisions ti-ansact the numerous and varied details of the business assigned to this office. The general duties of the same may be described in their order, as follow : I. The Free Delivery. 930. This division, as its name imports, has charge of the free-delivery system. By a provision of the act of March 3, 1873, letter carriers may be employed as public conven- ience may require at every place containing a population of not less than twenty thousand within the delivery of its office. Receiving boxes, from which letters shall be col- lected at convenient and stated times by the carriers at FIRST ASSISTANT POSTMASTER-GENERAL. 341 such places, are established at convenient points within the range of delivery of such offices. It is within the duties of this division to establish this system throughout the country, to superintend and carry it on, including the appointment and regulation of letter carriers, the allowance of exjjenses, and all the details required to secure its efficiency accord- ing to the spirit and intent of the law which designed the same for the convenience and comfort of the people. II. The Blank Agency. ®31. By a provision of the Kevised Statutes the Post- master-G-eneral is authorized to establish at Washington a Blank Agency for the Post Office Department. It is under charge of an officer provided for by law under the name of Superintendent of the Blank Agency. His duties or those of the agency are not defined by statute. They are, how- ever, designated by the head of the department, and consist of the care and distribution of blank forms, wrapping-paper, twine, letter balances, cancelling stamps, and other articles similar in character, and the supervision of all matters per- taining to the same. III. The Appointment Division. ' 922. This division transacts the details regarding the establishment and discontinuance of post offices, the change of name and site of those already established, the appoint- ment of postmasters of the different classes heretofore described, of special agents of the mail service, railway postal clerks, route messengers, and of all employees of the department. IV. The Bond Division. 9^S. This division issues commissions to postmasters ; prepares and sends out for execution official bonds of post- 342 THE EXECUTIVE DEPARTMENTS. masters and their assistants ; also oaths of oflfice and papers required for the qualification of these officers. It receives the bonds and oaths so executed, and enters and files the same. V. The Salary and Allowance Division. 934. This division is charged with the details required in the adjustment and readjustment of salaries of post- masters, and in the allowances made for expenditures of postmasters for fuel, lights, clerks, &c. The control of the head of the department over these subjects is explained heretofore, in part, in sections 866, 867, 868, and 869. Office of the Secojvid Assistant Postmaster-General. 03^. To this office, commonly known as the Contract Office, is assigned the general supervision of all matters relating to the inland mail service, and it has charge of the following-named divisions of the department : 1. Contract Division. 2. Division of Kailway Classification. 3. Railway Mail Service. 4. Inspection Division. 5. Mail Equipment Division. The duties of these several divisions are as follow : I. The Contract Division. OISH. To this division is assigned the business of ar- ranging the mail service of the United States and placing the same under contract, embracing all correspondence and proceedings respecting the frequency of trips, mode of conveyance, times of departures and arrivals on all the routes, the course of the mails between the different sections of the country, the points of mail distribution, and the regulations for the govei-nment of the domestic mail SECOND ASSISTANT POSTMASTER-GENERAL. 343 service of the United States. It prepares the advertise- ments for mail proposals, receives the bids, and has charge of the annual and occasional mail lettings and the adjust- ment and execution of the contracts. It receives all appli- cations for mail service or change of mail arrangements and for mail messengers. All claims are considered by this division for transportation service. From this office all postmasters at the ends of routes receive the statement of mail arrangements prescribed for the respective routes. It reports weekly to the Sixth Auditor all contracts exe- cuted and all orders affecting the accounts for mail trans- portation ; it prepares the statistical exhibits of the mail service and the reports to Congress of the mail lettings, giving a statement, of each bid ; also of the contracts made, the new service originated, the curtailments ordered, and the additional allowances granted within the year. II. The Division of Kailway Classification. , 93T. This division has charge of the classification of railroad routes and the adjustment of the rates of pay for the transportation of mails thereon, according to the amount and character of the service. III. The Railway Mail Service. 9S8. To this division is assigned the general super- vision of the railway post-office clerks, route agents, mail- route messengers, and local mail agents ; also the distribu- tion and dispatch of mails in all post offices and on rail- road and steamboat routes. It considers the cause of and applies a remedy for delays or irregularities in the delivery and transmission of mails on railroads. IV. The Inspection Division. 0^0. To this division is assigned the duty of receiving 344 THE EXECUTIVE DEPARTMENTS. and examining the registers of the arrivals and departures of the mails, certificates of the service of route agents, and reports of mail failures ; of noting the delinquencies of con- tractors, and preparing cases thereon for the action of the Postmaster-Gleneral. It furnishes blanks for mail registers, reports mail failures, and performs other duties which may be necessary to secure a faithful and exact performance of all mail contracts and service. V. The Mail Equipment Division. 94:®. To this division is assigned the duty of issuing mail locks, mail pouches and sacks, and of the construc- tion of mail-bag catchers. It gives attention also to the repairs of mail bags at the repair shops in certain of the post cfffices designated to receive damaged mail pouches. Office of the Third Assistant Postmasteb-Geneeal. S^ J:l. This office includes the Divisions of Finance ; Postage Stamps, Stamped Envelopes, and Postal Cards ; Registered Letters ; Dead Letters ; and Files, Records, and Mails. It is commonly known as the Finance Office. I. The Division of Finance. ®4@. To this division is assigned the duty of issuing drafts and warrants in payment of balances reported by the Sixth Auditor to be due to mail contractors or other persons, of superintending the collection of revenue at depository, draft, and depositing offices, and the accounts between the department and the Treasurer and Assist- ant Treasurers and special designated depositaries of the United States. This division receives all accounts, monthly or quarterly, of the depository and draft offices, and certificates of deposit from depositing offices, and keeps a cash account with each Treasury depositary. It THIRD ASSISTANT POSTMASTER-GENERAL. 345 keeps also a record of all contracts for mail service and of all orders of the Postmaster-General recognizing mail serv- ice not under contract, so as to insure correct payments to contractoi'S. This division is to a great extent analogous in character to the divisions of accounts in other bureaus. In explanation of the warrants and drafts here issued for the payment of the creditors of the postal service, it may be observed that in the process of drawing moneys from the Treasury this department differs radically from all , other executive departments. It has been stated that, with the exception of moneys required by this department for postal expenses, all moneys are by law drawn on the war- rant of the Secretary of the Treasury. The Post Office Department, as regards its accounts, is anomalous in this : that they are audited by a special Auditor, who is substan- tially an officer of both that and the Treasury Department ; that his adjustment is final without the revision of a Comp- troller, as in the case of all other accounts ; and that all balances certified to be due and all moneys of the postal service are drawn from the Treasury upon the warrant of the Postmaster-G-eneral, countersigned only by that Audi- tor. All postal revenues are deposited in the Treasury to the credit of the Treasurer of the United States for account of the Post Office Department, and are not covered in, as in the case of all other Government receipts. The warrant issued by the head of the department is both a warrant and a draft. It is issued directly to the creditor, who is en- abled to collect the amount expressed therein from the Treasury. II. Division of Postage Stamps, Stamped Envelopes, AND Postal Cards. 940. To this division is assigned the issuing of postage stamps, stamped envelopes, newspaper wrappers, and postal cards ; also the duty of supplying postmasters with envel- 346 THE EXECUTIVE DEPARTMENTS. opes for their official use, and registered package envelopes and seals. These stamps, &c., are manufactured for the Gov- ernment by contract, under supervision of an agent at the place of manufacture, under whose supervision also they are issued upon daily orders of the Post Office Department. These orders are made up from the requisitions of the postmasters, received and acted upon in this division. III. Division of Registered Lbtters. 944. To this division is assigned the duty of preparing instructions for the guidance of postmasters relative to registered letters, and all correspondence connected there- with ; also the duty of compiling statistics as to the ti-ans- actions of the business. IV. The Division of Dead Letters. ®4:^. To this division is assigned the examination and return to the writers of dead letters, and the preparation of all correspondence relating thereto. ©4®. Dead letters are such as have been advertised and have remained unclaimed at the place of delivery thirty days after date of advertisement, or have been refused, or for any reason have not reached the party addressed. They are of six classes : " unclaimed," " un- mailable," " held for postage," " refused," " hotel," and "fictitious" letters. Such letters are transmitted at the expiration of four weeks or one month from the date of advertisement by the delivery office in packages addressed to the Third Assistant Postmaster-Greneral. Such letters, with the exception of letters received from foreign countries, which are returned to those countries in the condition received, are opened in this division, called the " Dead Letter Office." Any letter inclosing articles of value or money is registered and returned to the proper THE OFFICE OF FOREIGN MAILS, ^.. 347 postmaster for delivery to the writer or owner. If the party cannot be found, the letter is returned to the Dead Letter Office and filed, subject to future demand of the per- son entitled thereto. No record whatever is kept of dead letters which do not contain articles of value. They are returned to the writer if practicable, otherwise they are destroyed. ©47. The following organizations, established by the statutes, perform their duties under the immediate direction of the Postmaster-Greneral : V. The Office of Foreign Mails. 948. To this office is assigned all business relating to foreign postal arrangements. It is under charge of an officer designated by law as the Superintendent of Foreign Mails. The business of his office embraces all matters regarding contracts for sea transportation with steamship lines ; all matters relating to the exchanges of mails with foreign countries ; negotiations with such countries looking to the making of postal treaties ; and all correspondence with the proper authorities abroad as to matters concern- ing the fulfillment of postal treaty stipulations. 1^49. It also has a supervision of postal accounts aris- ing out of the exchange of mail matter with foreign coun- tries. This matter of accounts has been greatly simplified by reason of the Postal Union Treaty entered into at Berne October 9, 1874, and which went into effect July 1, 1875. This treaty was entered into between Germany, Austria, Belgium, Denmark, Egypt, Spain, the United States, France, Grreat Britain, Greece, Italy, Luxemburg, Norway, the Netherlands, Portugal, Roumania, Russia, Servia, Sweden, Switzerland, and Turkey. These countries form a single postal territory for the reciprocal exchange of correspond- ence between their post offices, under the title of " Gen- 348 • THE EXECUTIVE DEPARTMENTS. eral Postal Union." Under the provisions of this treaty each country retains the exclusive use of all postages which it collects. Hence all postal accounts formerly kept in the department with these countries have been discon- tinued. On the 1st of April, 1879, however, the treaty forming the " Universal Postal Union," concluded at Paris June 1, 1878, will go into operation, superseding that of Berne, just referred to. The territory of the union is en- larged under the last treaty, but the benefits of the scheme in the matter of postal accounts are substantially the same. VI. The Money-Order Office. ®5®. To this office is assigned the general supervision and control of the postal money-order system throughout the United States, and also the supervision of the interna- tional money-order correspondence with foreign countries. The office is under charge of an officer designated by law as Superintendent of the Money-Order Office. VII. The Topographer's Office. • 0^1. This office is charged with keeping up the maps in use by the officers and clerks of the various bureaus ; with the preparation and publication of new post-route maps and revised editions of others ; and with furnishing maps, where necessary, to postmasters and other persons in the postal service. These maps are, however, to be considered as primarily constructed and published for this use, and not for outside distribution or sale, excepting when surplus copies may remain on hand. VIII. The Office of Special Agents and Mail Depre- dations. 9^^. All cases of mail depredation, or violation of law by private expresses, or by the forging or illegal use of • THE POST OFFICE DEPARTMENT... 349 postage stamps, are under the supervision of this office, and are reported to it. Special agents of the department make their reports to this office, and all accounts of special agents for salary per diem and expenses are also transmit- ted for examination and presentation to the Postmaster- General for allowance. To these several organizations may be added another bm-eau not specifically provided for by law, but finding its authority in department regulations. It is denominated The Office of the Assistant Attorney-General for THE Post Office Department. Pi'bvision for this officer was originally made by act of June 8, 1872, whereby the Postmaster-General was 'author- ized to appoint an Assistant Attorney-General for the Post Office Department. He is an officer of that department, and has no connection, by the terms of the law, with the Department of Justice, except in the matter of receiving his salary, which is paid from the appropriations controlled by the Attorney-General. By the appropriation act for the current fiscal year a Law Clerk is provided for, who is as- signed to this office. No duties are specifically assigned by law to the Assistant Attorney-General for this depart- ment. By implication he is the law adviser of the Post- master-General. In this capacity, therefore, he considers all questions of law referred to him by his superior. He bears a sim'ilar relation to the Post Office Department, as regards these, as that borne by the Solicitor of the Treasury to the Treasury Department. In addition to the consider- ation of questions arising from the constructions of postal laws and regulations, he has assigned him also certain of the claims preferred against the department ; also the appli- cations submitted for the remission of fines and penalties ; also contracts and instruments proposed for execution. 350 THE EXECUTIVE DEPARTMENTS, CHAPTER XXI. THE DEPARTMENT OF JUSTICE. 9^3. By the act of Congress of June 22, 1870, entitled " An act to establish the Department of Justice," the law officers of the several departments were transferred to this department, thereafter to exercise their functions under the svipervision and control of the head of the same. The head of this department is the Attorney-Greneral, whose appointment was originally provided for by the act of September 24, 1789. His immediate assistant is the Solicitor-G-eneral, who in a case of vacancy in the office of the Attorney-G-eneral, or of the absence or disability of the last-named officer, has power by law to exercise the duties of the office. For the further assistance of the head of the department, the statutes make provision for three Assistant Attorneys- General. OoJ:. The following-named officers, whose duties attach them to other departments, perform those duties and exer- cise theu' functions under the supervision and control of the Attorney-Greneral, viz.: 1. The Solicitor of the Treasury. 2. The Assistant Solicitor of the Treasury. 3. The Solicitor of Internal Revenue. 4. The Examiner of Claims for the Department of State. 955, In addition to these, provision is made by law for a Chief Clerk of the department and two Law Clerks ; also for clerks of the several classes in the offices of the Attorney-General and the Solicitor of the Treasury respect- ively. THE DEPARTMENT OF JUSTICE. 351 0^0. The officers of this department, under the direc- tion of the Attorney-Greneral, are required to give all opinions and to render all services requiring the skill of persons learned in the law necessary to enable the Presi- dent and officers in the departments to discharge their respective duties, and on behalf of the United States to procure the proper evidence for, and conduct, prosecute, or defend, all suits and proceedings in which the United States is a party or may be interested. (R. S., § 361.) 0^7. These officers may be sent by the Attorney-Gren- eral to any State or district in the United States to attend to the interests of the United States in a suit pending in any of the courts thereof or of any State, or to attend to other interests of the United States. (R. S., § 367.) 958. This department is charged with the distribution to the various judges and courts of the statutes, reports, and other judicial documents provided for by law ; and it is provided that a register shall be kept showing the quan- tity of each kind of such statutes and reports received from the Secretary of the Interior and the distribution thereof. (R. S., §§ 386, 387.) The Attorney-General. 959. This officer is required to give his advice and opinion upon questions of law whenever required by the President ; (R. S., § 354 ;) also to the head of any execu- tive department, when requested, upon questions arising in the administration of such department. (R. S., §§ 356, 357.) 9@^. He may submit questions of law submitted to him, excepting questions involving a construction of the Consti- tution, to any of his subordinates, and may require their written opinions, which, if indorsed with his approval, have, as provided by the statvites, the same force as the opinions of the Attorney-General. (R. S., § 358.) 352 THE EXECUTIVE DEPARTMENTS. 0^1. Except when he otherwise dii-ects, the Attorney- General and Solicitor-General are required to conduct and argue suits, and wi-its of error, and appeals in the Supreme Coiu't, and suits in the Court of Claims, in which the United States is interested. He may, however, when he deems it for the public interests, either personally conduct and argue any case in any court of the United States wherein the Government is interested, or direct any officer of his de- partment to do so. He may also direct any officer of his department to perform any other duty required of the department or an officer thereof. (E.. S., §§ 359, 360.) IJSS. He is required to furnish proper professional serv- ices to the head of a department or bureau, in any legal investigation regarding a claim pending in such depart- ment or bureau, when application is made to him therefor. (R. S., § 187.) ®@^, He is required, when a suit is brought against the United States in the Court of Claims, founded upon any contract or transaction with any department or bureau, officer or agent of the same, or where the matter in suit has been passed upon by any department, bureau, or offi- cer authorized to adjust it, to transmit to such department, bureau, or officer a copy of the petition filed by the claim- ant, with a request that he be furnished with a statement of all facts, circumstances, and evidence touching the claim in the possession or knowledge of that department, bureau, or officer. (R. S., § 188.) ' ©114. It is provided that the Attorney-General shall ex- ercise general superintendence and direction over United States attorneys and marshals of the several judicial dis- tricts as to the manner of discharging their respective duties, and that he may require from them an account of their official proceedings and of the state and condition of their offices. (R. S., § 362.) THE ATTORNEY-GENERAL. 353 0©S. The recommendation of the Attorney-G-eneral is requu-ed by law, in conjunction with the advice and con- sent of the Secretary of the Treasury, as a prerequisite to the compromise by the Commissioner of Internal Revenue of a suit arising under the internal-revenue laws. (R. S., § 3229.) His permission in writing is also necessary, together with , that of the Secretary of the Treasury, to the discontinuance or noUe prosequi of any prosecution of a person carrying on a distillery on the charge of defrauding or attempting to defraud the United States of the tax on spirits distilled by such distiller. (R. S., §§ 3230, 3257.) ©^(8. Under his supervision and direction it is required that the defense of an officer of either House of Congress shall be conducted in any action commenced against such officer for acts committed in the discharge of official duty in executing an order of such House. (Act March 3, 1875, Stats. 18, p. 401.) ®4I7. To this department is intrusted by law the care and dn-ection of the prosecution of suits for money due the Post Office Department. (R. S., § 381.) When proceedings at law for the recovery of such mon- eys are fruitless, the Department of Justice, by virtue of express authority conferred by statute, may direct a suit in chancery in any United States District or Circuit Court to set aside fraudulent conveyances or trusts, attach debts due the defendant, or may obtain any other proper exercise of the powers of equity to satisfy the judgment. (R. S., § 382.) @S8o The Attorney-G-eneral is authorized, whenever in his opinion the public interests require it, to employ in the name of the United States such attorneys and counsellors at law as he may think necessary to assist district attorneys in the discharge of their duties, and to stipulate with such assistants as to their compensation, maintaining during 23 354 THE EXECUTIVE DEPARTMENTS. such employment supervision of their conduct and pro- ceedings. (R. &., § 363.) ®©9, He is required to provide the head of any execu- tive department or bureau with the services of counsel, upon the examination of witnesses touching any claim or upon the legg,l investigation of any claim pending in such department or bureau, when notified that the interests of the United States require such services. (R. S., § 364.) x\nd it is made his duty to instruct the proper district at- torney to take part in the examination of witnesses, when testimony is to be taken by order of a committee of Con- gress, in the case of a private claim pending before that body. (Act February 3, 1879.) ©T®. When an attorney or counsellor is specially re- tained to assist in the trial of a case wherein the United States is interested, the Attorney -G-eneral is requu-ed to issue a commission to such attorney or counsellor as a spe- cial assistant to the Attorney-Greneral, or to the proper dis- trict attorney, as the nature of the appointment may require. (R. S., § 366.) fl'^1. He is required to exercise general supervisory powers over the accounts of district attorneys, marshals, clerks, and other officei's of the courts of the United States, and to sign all requisitions for the advance or payment of moneys appropriated for his depai-tment, subject to the same control as is exercised on like estimates or accounts by the First Auditor or First Comptroller. (R. S., §§ 368, 369, 835, 836, 839, 840, 841, 844.) ^7^. He is required to determine and regulate the amounts of official bonds to be given by the clerks of the United States courts, and he may in his discretion require, through the district attorney, the clerk of any such court to increase his bond within the limits of the law as to the penal sum thereof. (Stats. 18, p. 333.) THE ATTORNEY-GENEEAL, 355 O'J'S. He is requii-ed to cause an edition of one thou- sand copies of such of the opinions of the law officers of his department as he may deem vakiable for preservation, to be edited and printed in a prescribed form, and is au- thorized to direct the distribution of the same. (R. S., § 383.) ®7 J:. It is his duty to make a report to Congress, at the commencement of each regular session, of the business of , his department for the last preceding fiscal year, and of any matters appertaining thereto as he may deem proper, including a statement of the several appropriations under his control and of the expenditures thereof ; also of the amounts used in defraying the expenses of the United States courts in each judicial district ; also of the statistics of crime under the laws of the United States, and a statement of the number of causes, civil and criminal, pending during the preceding year in each of the several courts of-the United States. He is also required to report to Congi-ess the names of all persons employed or retained as attorneys or counsellors at law to assist district attorneys, stating where and upon what business each was employed and the compensation of each. (R. S., §§ 384, 585.) 9T5. It is his duty to prescribe all needful rules and regulations for the government of the jail of the District of Columbia, also of such penitentiaries as have been or may be erected by the United States in any organized Ter- ritory, excepting as otherwise provided in the case of the penitentiaries in Montana, Idaho, and Wyoming. (R. S., §§ 1893, 5545.) S^T@. He may designate a suitable jail or penitentiary in a convenient State or Territory for the confinement of persons convicted of crime by the United States courts of any district or Territory wherein there may be no jail or penitentiary suitable, and he is authorized to contract with 356 THE EXECUTIVE DEPAKTMENTS. the managers or authorities of such place of confinement for the imprisonment, subsistence, and proper employment of persons so convicted during the term of imprisoimient to which they were sentenced. (R. S., §§ 5546, 5547 ; act July 12, 1876, Stats. 19, p. 89.) 077, He has also authority of the same character as to the confinement of juvenile offenders under the age of six- 4;een years in some house of refuge. (R. S., § 5549, 5550.) 978. Upon his application, all persons who have been convicted of any off'ense in the courts of the United States and imprisoned in any State prison or penitentiary, and who during such confinement shall become insane, are to be transferred, by direction of the Secretary of the Interior, to the asylum for the insane in the District of Columbia. 979. And in case there shall not be accommodation in such asylum for such persons, or there shall be in his opin- ion good reasons for placing any of such persons in a State asylum, then the Attorney-Greneral is authorized to con- tract with any State asylum for the insane within the State in which the convict is imprisoned for his care and cus- tody while remaining insane, during the term for which he was sentenced to imprisonment. (Stats. 18, p. 251, act June 23, 1874.) 980. Upon the assenting opinion of the Attorney-Gren- eral, the Secretary of the Treasury may reverse or modify adversely to the United States any ruling or decision once made giving construction to the law imposing customs duties ; also where there has been a judicial decision of a Cu-cuit or District Court of the United States reversing such ruling or decision from which the Attorney-Greneral shall certify that no appeal or writ of error will be taken by the United States. (Act March 3, 1875, Stats. 18, p. 469.) 981. It is made his duty by law to examine into the validity of the title of any land, before the same can be THE ATTORNEY-GENERAL. 357 purchased by the United States foi' the purpose of erectmg thereon any armory, arsenal, fort, fortification, navy-yard, custom-house, light-house, or other public building, and to give his opinion in Avriting thereon. And he is empowered to obtain from the district attorneys of the United States any assistance or information within their power to give relative to the titles to public property lying in their re- spective districts. (R. S., § 355.) 98^. Until a comparatively recent period, the duties of the Attorney-G-eneral as prescribed by the statutes, al- though of the utmost importance, were restricted within a very limited sphere of operations. They consisted mainly in the prosecution of suits in the Supreme Court wherein the United States was concerned, and in giving his advice and opinion upon questions of law to the President and the heads of departments when required. The act of June 22, 1870, established the Department of Justice, with the Attorney-General at its head. By its provisions the different law officers of the several depart- ments were transferred to and became part of this depart- ment. These were the Solicitor and Assistant Solicitor of the Treasury, the Solicitor of Internal Revenue, the Naval Solicitor, and the Law Officer of the State Department, designated by the act as Examiner of Claims in that de- partment. The clerks and employees in the office of the Solicitor of the Treasury were also transferred by the act. Besides the increase thus made in the Attorney-G-eneral's Department, and the added oversight and supervision of these additional officers in the exercise of their varied and important functions and duties, the act imposed upon him many details for administrative action not before contem- plated. The design of the act was to secure harmony of action and consistency, particularly in the legal opinions of the several law officers of the Government, which would 358 THE EXECUTIVE DEPARTMENTS. be the better maintained, it was thought, by bringing all of the officers named under one controlling head. 983. To proceed to the duties of his assistants and of these several officers, it may be remarked briefly, as to the former, that with the exception of the Solicitor-G-eneral their duties are not specifically prescribed by law. The only provision with regard to that officer is, that he, together with the Attorney-Greneral, unless the latter other- wise directs, shall conduct and argue suits and writs of error and appeals in the Supreme Court, and suits in the Court of Claims, wherein the United States is interested. He is, however, the next in rank to the head of the department, and in the absence or disability of the Attorney-G-eneral, or in case of a vacancy, becomes the Acting Attorney-G-en- eral, representing the. department in that capacity in the Cabinet Councils of the President. 084. The duties of the three Assistant Attorneys-Gren- eral are wholly assigned them by the Attorney-Greneral. He has designated one to assist in the argument of cases in the Supreme Court, another to the care of business in the Court of Claims, and he has detailed another as the Law Officer or Solicitor of the Department of the Interior. As this latter officer, the Solicitor of Internal Revenue, and the Examiner of Claims are only nominally attached to this department, it is more convenient, as likewise more appropriate, to notice them, with reference to their partic- ular duties, in connection with the respective departments with which, as regards their business relations, they are more intimately connected. 085. The office of the Attorney-Greneral is not formed into distinctive divisions in the transaction of the business devolving upon it. The business coming to the depart- ment is quite diversified in character, although, perhaps, not so well defined by law as that transacted by other de- partments. THE OFFICE OF THE ATTORNEY-GENERAL. 359 It being the duty of the Attorney-General to conduct the suits in which the United States is a party or interested, both in the Supreme Court and the Court of Claims, it is plain that the demands upon him in that regard can be met only with the assistance of others trained to the law and possessing superior qualifications and abilities in the prac- tice of the profession. Cases brought up to the Supreme Court from the inferior tribunals of the United States by writ of error or appeal must have elaborate and exhaustive preparation. The records in the cases in the com-t below and the briefs of the district attorneys are received in the Attorney-General's office. The argument of cases in that court is conducted personally by the Attorney-General, or by the Solicitor-General, or by the Assistants. Cases pending in the Court of Claims against the United States must also have elaborate preparation, both as to the law and the facts, and they frequently require the taking of testimony by deposition at distant places. The exami- nation required extends to all points from which a disputed claim may be viewed. It goes to the inception of the trans- action upon which the claim is based, to the authority of law under which it is assumed the contract was made or from which it is implied, to the facts set out by the claimant, to all matters of counter-claim which the Government may have, and to the administrative action, if any, which may have been had thereon by any executive department. To this business is assigned another Assistant Attorney-General, and he has the aid, both in the preparation of the cases and their argument in court, of gentlemen of the law employed under authority of the proper appropriation for this spe- cific purpose. A reference briefly to the jurisdiction of this court will more fully exhibit the character of the services required of these officers. It has jurisdiction of all claims founded upon any law of 360 THE EXECUTIVE DEPAKTMENTS. Congress or any regulation of an executive department, or upon any contract, express or implied, with the Govern- ment, and of all claims which may be referred to that court by either House of Congress. Of the claim of any disbursing officer of the United States, or his representatives, for relief from responsibility on account of capture " or otherwise," while in the line of his duty, of Government funds, vouchers, records, or papers in his charge for which he is held responsible. Of all claims for the proceeds of captured and aban- doned property, for the recovery of which a right of action is given by law in certain cases and under special restric- tions. The Chief Clerk of the department has the general over- sight of the clerical business of the office. There is a Law Clerk assigned the department by law, who is designated in the act as Law Clerk and Examiner of Titles. His duties generally are to investigate questions of law affecting matters as to which the Attorney-General is called upon to express a formal opinion. He performs other duties in connection with the examination of ab- stracts of title to property conveyed to the United States, or the conveyance of which is in contemplation, it being required by law that before any money shall be expended upon land purchased by the United States for the pur- pose of erecting any public building thereon, the written opinion of the Attorney-General shall be first had in favor of the validity of the title thereto. There is an additional Law Clerk authorized by law, to whom are referred questions of law for investigation and for the production of briefs and the expression of opinion thereon. There is a Disbursing Clerk also attached to the depart- ment, who disburses by law the appropriation for the sala- THE OFFICE OF THE ATTORNEY-GENERAL, 361 ries of the Attorney-G-eneral, the Sohcitor-G-eneral, the sev- eral Assistants, the Solicitor and Assistant Solicitor of the Treasury, the Examiner of Claims in the State Department, and the several clerks and employees of the entire depart- ment ; the salaries of the warden and jailors and expenses of the jail of the District of Columbia ; also for the defense of suits and claims for seizure of captured and abandoned property, the prosecution and collection of claims, and for detection and prosecution of crimes, &c. ; also the appro- priation for the contingent expenses of the department. Another clerk considers applications and the accompany- ing proof and recommendations, addressed to the pardoning power of the Executive, for clemency to offenders charged with crime committed against the United States. All applications for pardon must be made upon the sworn petition of some credible person, stating as nearly as may be the age, nativity, and prior occupation of the applicant, and the grounds upon which pardon is asked ; also whether the applicant was ever before convicted of crime. The petition must be accompanied by evidence that notice of the application has been served upon the judge who presided and upon the United States attorney who prosecuted at the trial, where such service of notice is practicable ; also by a certified summary of the docket entries in the applicant's case. These applications and papers are transmitted to the proper United States attorney, who is called upon for a report of the facts and an expression of opinion as to the expediency and justice of the clemency sought by the ap- plicant. He is requested also to transmit a written opinion of the judge who presided at the trial, if it can be obtained. Upon a favorable consideration, the papers are sent to the President with the recommendation of the Attorney- 362 THE EXECUTIVE DEPARTMENTS. Greneral that a pardon issue. If the President's decision is favorable, a direction is indorsed by him to the Attorney- Greneral on the papers, which are returned. Tlie latter thereupon makes a request by letter, embodying the facts and circumstances, addressed to the Secretary of State, in whose office a pardon is prepared, sent to the President for signature, returned to that office, and after having received the seal of the United States is transmitted to the proper United States marshal for execution. Another clerk considers the emolument accounts of district attorneys, clerks, and marshals of United States coux'ts preliminary to adjustment by the First Auditor and First Comptroller. To this end it is his duty to scan the items critically, comparing them carefully with the statu- tory fee bill, that the Attorn ey-Greneral may be well advised as to the propriety of his approval to accompany the same on its way to the accounting officers. The other clerks of the office are engaged in miscel- laneous work and in matters referred to them specially, according to the pleasure of the Chief Clerk or of the head of the department. The office of the Solicitor of the Treasury having func- tions of its own, also an actual bureau existence and dis- tinct organization as provided specifically by law, will be noticed in this place as a bureau of the Department of Justice, but in a separate chapter. THE SOLICITOR OF THE TREASURY. 363 CHAPTER XXn. THE OFFICE OF THE SOLICITOR OF THE TREASURY. 98 S. The office of the Solicitor of the Treasury was established by act of Congress of May 29, 1830. Previ- ously there had been an Agent of the Treasury provided for by statute, whose general duty comprised the collection of official balances due by delinquent officers of the Grov- ernment, and of other debts due the United States, such as those on duty bonds and tlifose derived from outstanding direct taxes and internal duties. The act referred to pro- vided for the appointment of a Solicitor of the Treasury, and directed the transfer to him of the books, papers, and records formerly appertaining to the Agent of the Treas- ury. It also directed the establishment by the Solicitor of rules and regulations for the observance of the United States attorneys, marshals, and clerks of courts in regard to United States suits, and gave that officer charge of all lands and property assigned, set off, or conveyed to the United States, and of all trusts created for the use of the United States in payment of debts. 987. By act of June 22, 1870, the Department of Jus- tice was established, and by its terms the Solicitors of the several departments were transferred to the new department, to be thenceforth under the control and supervision of the Attorney-Greneral. The act provided also for the transfer of the Assistant Solicitor of the Treasury and of the clerks and employees of the office of the Solicitor of the Treasury, this office being the only one with a Solicitor at the head having a bureau existence. The other Solicitors were only 3b*4 THE EXECUTIVE DEPARTMENTS. law officers attached to departments or bureaus, without any independent functions ; with duties not specifically defined by law, but simply implied from the name given them by statute or assigned them by their superior officers. The design of the act in bringing all these law officers under a common head was to promote consistency and harmony in the decisions and practice of the departments as far as the same were grounded upon the opinions of the respective Solicitors. These Solicitors have had, however, as far as the performance of their duties, but a nominal connection with the Department of Justice. Their labors and official relations have naturally allied them with a closer affinity respectively to the departments with which they are brought into daily contact an(J intercourse. ®88. The organization of this office is as follows : 1. The Solicitor of the Treasury. 2. The Assistant Solicitor of the Treasury. 3. The Chief Clerk. The remaining force of the office is made up of clerks of the several classes created by statute, viz., those of the fourth, third, second, and first classes. Two in the higher gi'ades of these clerks are employed in the consideration of legal questions referred by the Secretary of the Treasmy to the Solicitor, or otherwise submitted, and in writing opinions for final consideration, approval, and signature of the Solicitor. Others in those gi'ades have charge of the dockets of United States suits pending in the numerous Circuit and District Courts. They also examine and trans- mit to the proper district attorneys the transcripts of offi- cial accounts and certified copies of official bonds and documentary evidence received from the Comptrollei's of the Treasury, the Sixth Auditor, or other proper officer, for the purpose of instituting suits. Still others have charge of general correspondence and business specifically assigned. THE SOLICITOR OF THE TREASURY. 365 and of the general records of the office. The clerks in the lower gi-ades are employed in miscellaneous work, but mainly in copying, registering, and in the charge of the files of the office. The general business of the office, as originally contem- plated by its creation, has regard chiefly to the collection of debts due by individuals to the United States requiring legal proceedings for their enforcement. The office takes cognizance of all suits commenced and pending, except- ing so-called internal-revenue suits, wherein the United States is or is likely to be pecuniarily interested, and directs, when necessary, the United States attorneys, clerks of courts, and marshals in all matters appertaining to such suits, to the end that the same may be vigorously pressed to trial and judgment, and that the amounts sought to be recovered may be promptly and faithfully collected, whether by execution or otherwise, and as promptly and faithfully paid into the Treasury. A glance at the yearly reports of the Solicitor, exhibited in the annual finance reports of the Secretary of the Treasury, will show the business of the office, as regards these suits alone, to be one of no incon- siderable magnitude. Taking the report for the fiscal year ending June 30, 1878, it will be seen that the result of the year was as follows : The number of suits commenced was 2,326. The amount involved therein, exclusive of actions in rem., was 12,340,811.35. The number in judgment for the United States was 1,173. The number decided adversely to the Grovernment was 43. The whole number disposed of was 2,600. The aggregate sum for which judgments were rendered was 8949,559.08. * Besides the care and control of suits, the office has charge of all lands acquired by the United States in payment of 366 THE EXECUTIVE DEPAETMENTS. debts, whether by assignment or under judicial process, ex- cepting those acquired from proceedings arising under the internal-revenue laws, and of the sale of such lands at pub- lic auction when it is desirable and expedient to offer the same. There are other duties incumbent upon the office which, together with those thus briefly indicated, will more fully appear in detail in the following reference to the statutes specifically applicable to the head of the office. The Solicitob of the Tbeasuey. 989. The Avritten opinion of the Solicitor of the Treas- ury may be required by the Attorney-Greneral on any ques- tion of law submitted by any department for the opinion of the latter, except questions involving a construction of the Constitution of the United States.. (R. S., § 358.) 99©. The Solicitor may be required, as also the" other officers of the department, by the Attorney-General to per- form any duty required of the department or any officer thereof. (R. S., § 360.) 991. He is required, as are also the other officers of the department, under the direction of the Attorney-Gren- eral, to give opinions and render services requiring the skill of persons learned in the law necessary to enable the President and heads of departments, heads of bureaus, and other officers of the departments to discharge their respect- ive duties ; and on behalf of the United States, under the same direction, to procure proper evidence for, and con- duct, prosecute, or defend, suits and proceedings in the Supreme Court and in the Court of Claims in which the United States or any officer thereof, as such officer, is a party or has an interest. (R. S., § 381.) 99S. The Solicitor of the Treasu^, as is the case with any officer of the department, may be sent by the Attorney- General to any State or district in the United States to at- THE SOLICITOR OF THE TREASURY. 367 « tend to the interests of the United States in any suit pend- ing in any of the courts of the United States or in the courts of any State, or to attend to any other interest of the United States. (R. S., § 367.) @93. He has charge of the books, papers, and records formerly appertaining to the office of the Agent of the Treas- ury, or to the superintendence of the collection of outstand- ing direct taxes and internal duties, which were transferred to him by the act of May 29, 1830, and of the seal adopted for the office of the Solicitor of the Treasury. (R. S., § 372.) ®®4:. Whenever he shall receive information from a collector of customs of the delivery of any bond for duties to a district attorney for suit, he is required to make such entry thereof as that the attorney may duly appear charge- able therewith until the amount has been paid to the United States, or he has obtained judgment thereon and delivered execution to the marshal, or until such attorney shall be otherwise discharged from the responsibility therefor. (R. S., § 373.) ©S>^, He is required to make constant and strict exam- inations and comparisons of the reports made by the col- lectors of customs of the delivery by them of bonds for duties to district attorneys, and of the returns made by sUch attorneys as to bonds so delivered to them. And whenever it appears that any collector has made returns of any bond as in suit or delivered for suit which is not at the time in suit or delivered for suit, or has returned any bond as in suit for the whole amount thereof when part thereof has been paid to him, or as in suit for more than is actually due thereon, the Solicitor of the Treasury is required, im- mediately upon discovery thereof, to communicate the facts to the President. (R. S., §§ 374, 375.) ®9@. He is required, under the direction of the Secre- tary of the Treasury, to take cognizance of all frauds or 368 THE EXECUTIVE DEPAETMENTS. $ attempted frauds upon the revenue, and to exercise a gen- eral supervision over the measures for their prevention and detection, and for the prosecution of persons charged vi'ith the commission thereof. (R. S., § 376.) 997. It is made his duty to establish such regulations, not inconsistent with law, with the approbation of the Sec- retary of the Treasury, for the observance of collectors of customs, and, with the approbation of the Attorney-Greneral, foij the observance of district attorneys and marshals, re- specting suits in which the United States is a party, as may be deemed necessary for the just responsibility of those offi- cers and the prompt collection of all revenues and debts due and accruing to the United States, excepting suits for taxes, foi'feitures, or penalties arising under the internal- revenue laws. (R. S., § 377.) He is empowered also to in- struct the district attorneys, marshals, and clerks of United States courts in all matters and proceedings appertaining to suits in which the United States is a party or is interested, excepting suits for taxes, forfeitures, or penalties arising under internal-revenue laws, and to cause such officers to report to him frorii time to time any information he may require in relation to the same. (R. S., § 379.) 998. It is required that all suits and proceedings aris- ing out of the provisions of law governing national banking , associations, in which the United States or any of its offi- cers or agents shall be parties, shall be conducted by the district attorneys, under the direction and supervision of the Solicitor of the Treasury. (R. S., § 378.) 999. He is required to report all moneys recovered or collected under his direction to the officer from whom the bond or other evidence of debt was received, in order that the latter may give proper credit therefor, and to report likewise all credits allowed by due course of law on any suits under his direction. (R. S., § 378.) THE SOLICITOR OF THE TREASURY. 369 1000. On the institution of a suit it is requii-ed by law, and by regulations framed by authority of law, that* the dis- trict attorney shall at once transmit a statement of the same to the Solicitor of the Treasury. The statutes also direct that at the end of each term of the United States courts the district attorneys shall forward to the Solicitor, except in internal-revenue suits, full and particular statements, verified by certificates of the clerks of the courts respect- ively, of all causes pending in said courts, and of those decided therein during such term, in which the United States is a. party ; also, on the first day of October in each year, that they shall make return to the Solicitor of the mimber of suits and proceedings commenced, pending, and determined Avithin their districts during the fiscal year next preceding the date of such returns, showing the dates when such proceedings or suits were commenced, the reasons for delay or continuance beyond the usual or a reasonable pe- riod, and the measures taken by such attorneys to press the proceedings or suits to a close. (R. S., §§ 772, 773.) 1001. It is required by law also that all proceedings had upon writs of execution, or other process placed in the hands of United States marshals for the collection of moneys adjudged and decreed to the United States in the courts respectively, shall be reported by those officers to the Solicitor of the Treasury within thirty days before the commencement of the terms of the respective Circuit and District Courts, (if. S., § 791.) lOOS. It is likewise required that every clerk of a Cir- cuit or District Court shall, within thirty days after the ad- journment of each term thereof, forward to the Solicitor of the Treasury lists of all judgments and decrees, to which the United States is a party, entered in those courts respect- ively during that term, showing the amount adjudged or decreed in each case for or against the United States and 24 370 THE EXECUTIVE DEPARTMENTS. the term to which execution thereon is returnable. (R. S., § 797.) 1®®S. Copies of any documents, records, books, or papers in the office of the Solicitor of the Treasury, cer- tified by the Solicitor under the seal of his office, or when the office is vacant by the officer acting as Solicitor for the time, may be used in evidence equally in value with the originals. (R. S., § 883.) 1®®^:. The Solicitor is required, within sixty days after receiving a report from the Comptroller of any person in arrears to the United States, from whom any pay or salary is withheld on account of such liability, to order suit to be commenced against the delinquent and his sureties. (R. S., § 1766.) 1®®5. It is his duty to examine and satisfy himself as to the surety of certain official bonds required by law to be executed, viz.: Those of disbursing clerks in the several departments. (E.S.,§176.) Assistant Treasurers of the United States, and all officers in any mint or assay office authorized by law to act as Assistant Treasurers. (R. S., § 3600.) Collectors of internal revenue, who are required to exe- cute bonds with not less than five sureties. (R. S., § 3143.) The Commissioner and the Chief Clerk of the Depart- ment of Agriculture ; the former in the sum of ten thou- sand dollars and the latter in the sum of five thousand dol- lars. (R. S., § 524.) 10®®, Whenever a seizure is made to enforce a forfeit- ure, the collector or person causing the seizure is required by statute to report at once to the Solicitor of the Treasury. (R. S., § 3083.) 1®®?'. The Solicitor of the Treasury is required to issue a distress warrant, dii'ected to the marshal of the proper THE SOLICITOR OF THE TUBASURY. 371 district, against any delinquent collector of the revenue, receiver of public money, or other officer in the receipt of public money, or the sureties of such officer, whom the Comptroller or the Commissioner of Customs may report as having failed either to collect, or to render his accounts, or to pay over such moneys in the manner and within the time as provided by law. Such distress warrant must ex- press therein the amount with which the said officer is chargeable, and the sums, if any, which have been paid over by him, so far as the same are ascertainable. (R, S.j §§ 3217, 3625.) 1®08. Upon a report of a district attorney, or any spe- cial attorney having charge of any claim in favor of the United States, showing in detail the condition of such claim and the terms upon which the same may be compromised, and recommending that it be compromised upon the terms offered, and upon the recommendation of the Solicitor of the Treasury, the Secretary of the Treasury is authorized to compromise such claim accordingly. Cases arising under the internal-revenue laws and claims under the postal laws, as regards the compromise of the same, are otherwise pro- vided for in special sections of the statutes, and accordingly would seem to be excepted from this authority given the Solicitor. (R. S., §§ 295, 3229, 3469.) 10®9. At every sale on execution, at the suit of the United States, of lands or tenements of a debtor, the United States may, by such agent as the Solicitor of the Treasiiry shall appoint, become the purchaser thereof ; but in no case shall the agent bid in behalf of the United States a greater amount than that of the judgment and costs. Upon such purchase the marshal of the appropriate district is required to make all needful conveyances to the United States. (R. S., § 3470.) 1010. The Solicitor of the Treasury is authorized, with 372 THE EXECUTIVE DEPARTMENTS. the approbation of the Secretary of the Treasury, to rent, for a period not exceeding three years, or to sell at public sale, in such manner and vipon such terms as may in his judgment be most advantageous to the public interests, any unproductive lands, or other property of the United States, acquired under judicial process or otherwise in the collection of debts, after advertising the time, place, and conditions of such sale for three months preceding the same in some newspaper published in the vicinity thereof. (R. S., § 3749.) 1011. Another statute gives a similar authority to the Commissioner of Internal Hevenue, as regards lands or property acquired in payment of debts arising under the internal-revenue laws, thus constituting an exception to the general authority given the Solicitor of the Treasury. (R. S., §§ 3208.) lOlS. The Solicitor of the Treasury has charge of lands and other property which have been or may be assigned, set off, or conveyed to the United States, of all trusts cre- ated for the use of the United States, and of the sale and disposal of lands assigned to or set off to the United States in payment of debts, or vested in the United States by mortgage or other security for such payment. In cases where real estate has become the property of the United States, by conveyance, extent or otherwise, in payment of a debt, and such debt is afterwards fully paid in money, and the same has been received by the United States, the Solicitor of the Treasury may release by deed or othenvise convey the said real estate to the debtor from whom it was taken, if living, or if such debtor is dead to his heirs or devisees, or such person as they may appoint. The law, however, excepts from this provision all property or real estate acquired by the United States in payment of any debt arising under the internal-revenue laws, and vests the THE SOLICITOR OF THE TREASURY. 373 charge thereof in the Commissioner of Internal Revenue. (R. S^, §§ 3208, 3750, 3751.) 1©13. The Solicitor, by direction of the Secretary of the Treasury, may cause a stipulation to be entered into by the proper district attorney for the discharge from seizure, ar- rest, attachment, or proceeding in any judicial proceeding under the laws of any State, district, or Territory, of any property owned or held by the United States, or in which the United States has or claims an interest, to the effect that upon such discharge the person asserting the claim against such property shall become entitled, as against the United States, to all the rig'hts he would have had in case possession of such property had not been changed. (R. S., §§ 3753, 3754.) 1014. Upon a report from the Congressional Printer of the default of any contractor in furnishing paper according to contract, the Solicitor of the Treasury is required to prosecute such defaulting contractor, and his sureties upon the bond, in the Circuit Court of the United States of the district in which such contractor resides. (R. S., § 3777.) 1®15. Fees of special counsel in prize cases incurred or authorized by any department, or for the defense of captors against demands for damages made by claimants in the District Court, not paid by claimants, nor from the prize fund in the particular case, and audited and allowed by the department incvirring or authorizing them, and by the Sol- icitor of the Treasury, are by law chargeable upon and payable out of the funds appropriated for defraying the expenses of suits in which the United States is a party or interested. (R. S., § 4649.) 1010. Besides these specifically laid down by statute, other duties devolve upon the office, such as the Secretary of the Treasury may from time to time impose upon the Solicitor of the Treasury as the law officer of his depart- 374 THE EXECUTIVE DEPARTMENTS. ment. These are of a very important and engrossing char- acter, affecting questions arising in the administration of the Treasury ajid requiring legal consideration. 101 T. In the consideration of these questions, and of others to which attention may be directed in connection with the numerous pending suits, the office of the Solicitor of the Treasury has, in addition to the head of the office, the Assistant, and other gentlemen trained to the profession of the law, the aid of a well-selected law library, comprising six thousand volumes, embracing nearly all the standard text-books and the law reports of United States and of State courts, as well as the statutes of the several States. 1018. The Secret Service Division has also been placed under the general supervision of the Solicitor. It is actu- ally a division of the office of the Secretary of the Treas- ury. A reference to its duties has been made, more appro- priately, perhaps, in connection with the other divisions of that office. 1019. It has been a custom of long standing to refer to the Solicitor many of the cases for remission of fines, penalties, and forfeitures under the customs laws. These cases are often very voluminous, as regards the testimony of witnesses and statement of fact of the district judge. Such a reference calls for a report advising the Secretary whether, upon the facts and evidence presented, it may be reasonably concluded that the person who has incurred the fine, penalty, or forfeiture, so incurred the same without willful negligence or intention of fraud ; for, upon being satisfied upon these points, the Secretary is authorized by statute to remit such fine, penalty, or forfeiture. The ref- erences of cases of this character originate in the Naviga- tion Division of the Secretary's office. 1030. It has been customary also for the Secretary to refer to the Solicitor of the Treasury, for expression of his THE SOLICITOR OF THE TREASURY. 375 opinion, questions arising in the administration of the cus- toms laws. Many of these involve the construction to be given to the tariff acts ; and as these acts are among the most complex subjects of legislation, the examinations of the cases submitted require often the most laborious and exhaustive research in their treatment. 1®31. It has been customary also to refer for the ex- amination of the Solicitor all official bonds of Treasury officers, besides the various contracts, contractors' bonds, and other legal instruments. In this regard the office of the Solicitor is frequently called upon to draft legal instru- ments of varying character. These and the former, from their great number, occupy a large share of the time and attention of the office. The official bonds subject by law to the approval of the Solicitor are only those of Assistant Treasurers of the United States, collectors of internal reve- nue, disbursing clerks of the several departments, and of the Commissioner and Chief Clerk of the Department of Agri- culture. 1®^^. An important and responsible duty, and often, a delicate one, is imposed by law upon the Solicitor in the matter of proposals for a compromise of claims of the United States. The section of the Revised Statutes author- izing such compromise has been before cited, in referring to the specific statutory duties of that officer. In accord- ance with an opinion of the Attorn ey-Greneral, judgments in internal-revenue suits are embraced under the general description of claims, and are subjects of compromise under this section. An offier of compromise is generally made in the form of a petition or application either to the United States attorney in charge of the claim, to the Solicitor of the Treasury, or to the Secretary of the Treasury. By law the concurrence of all these officers is required before a claim can be compromised. It must first have the favor- 376 THE EXECUTIVE DEPARTMENTS. able recommendation of the United States attorney, then the concurrence therein of the Solicitor, and finally the approval of the Secretary, who may then direct the Sol- icitor to cause the proposed compromise to be carried into effect. It is required of the United States attorney, when he reports in favor of a compromise, that he state fully the facts and circumstances, the pecuniary situation of the debtor, the probabilities of recovery of judgment, or, if in judgment, of the collection of the same on execution ; and, in a word, that he state the grounds upon which he deems a compromise advisable in a given case. For it has been held in the Solicitor's office as an inflexible rule of action in compromise cases, that the enactment authoriz- ing a compromise was made in the interests of the United States, and is to be construed entirely with reference to expediency on the part of the Government in the present acceptance of a part of the claim, instead of risking the entire amount through uncertainty in obtaining judgment, or by reason of the known or probable insolvency of the parties indebted. 1®^S. The regulations which the Solicitor has issued by authority of law require district attorneys and clerks of coui'ts to report, on blanks supplied them for the purpose, the commencement of suits immediately after process shall be issued, and the proceedings at each term of the court in all pending cases. Those regulations also require of district attorneys a statement on the first of October an- nually of all suits commenced, pending, and determined, and the proceedings therein within their respective districts during the fiscal year next preceding, classifying such suits according to then- designation of Treasury transcript ; fines, penalties, and forfeitures under customs and navigation laws ; custom-house bond ; collectors or those against cus- toms officers for acts committed or for refund of moneys exacted ; fines, &c., under postal laws ; and miscellaneous. THE SOLICITOR OF THE TREASURY. 377 \^4z* District attorneys are charged to press suits to . judgment at the earliest day practicable and consistent with the public interests ; to refrain from a continuance or suspension of proceedings, from giving consent to dis- missal, or from the entry of a judgment for a less sum than is claimed by the United States, unless specifically instructed. They are charged also to place executions in the hands of marshals as soon after judgment as practi- cable, and to take prompt and efficient measures to enforce satisfaction. They are prohibited from receiving payment of any debt due the United States when not specially directed by law or by the Solicitor of the Treasury. i®^5. They, as well as marshals and clerks of United States courts, are directed by special regulations addressed to each in a manner calculated to secure, from time to time, full and prompt reports concerning suits, so that the dockets of this office may at all times show the situa- tion of any case in charge of the Solicitor of the Treasury. These regulations are designed also to secure from them the most efficient aid in the recovery of all indebtedness to the United States in suit or in judgment. 378 THE EXECUTIVE DEPARTMENTS. CHAPTER XXIII. THE DEPARTMENT OF THE NAVY. 10^©. The Department of the Navy was not established until April 30, 1798. Previously the Secretary of War had charge of matters relating both to the land and naval forces. The head of the department is the Secretary of the Navy. As in the other executive departments, there is a Chief Clerk to supervise the clerical business. 1®^7. It is provided also that the business shall be distributed among the following-named bureaus : 1. Yards and Docks. 2. Equipment and Recruiting. 3. Construction and Repairs. 4. Steam Engineering. 5. Navigation, including a Hydrographic Office. 6. Ordnance. 7. Provisions and Clothing. 8. Medicine and Surgery. Each of these bureaus has a chief, whose appointment is to be made by the President, by and with the advice and consent of the Senate, from certain selected classes of officers named in the statutes, or from officers having the relative rank of captain in the staff corps of the navy on the active list. 1®^8. The Chiefs of the Bureau of Yards and Docks, of the Bureau of Equipment and Recruiting, of the Bureau of Navigation, and of the Bureau of Ordnance must be appointed from the list of naval officers not below the grade of commander. THE SECRETARY OF THE NAVY, 379 10^9. The Chief of the Bureau of Construction and Kepairs is required to be appointed from the list of officers of the navy not below the grade of commander, and he must also be a skillful naval constructor. 1®«50. The Chief of the Bureau of Steam Engineering is required to be appointed from among the chief engi- neers of the navy, and he must be a skillful engineer. 1031. The Chief of the Bureau of Provisions and Clothing is required to be appointed from the list of pay- masters of the navy of not less than ten years' standing. loss. The Chief of the Bureau of Medicine and Sur- gery is required to be appointed from the list of surgeons of the navy. loss. Each of these bureaus has a Chief Clerk pro- vided by law ; also its several clerks of the different classes and draughtsmen when needed, as appropriated for by Congress from year to year. 1034. All estimates for specific, general, and contin- gent expenses of the department and of the several bureaus must be furnished to the Secretary of the Navy by the chiefs of these bureaus respectively. loss. These bureaus are charged with the custody of the books, records, and accounts pertaining to their respect- ive duties, which duties are performed under the authority of the Secretary of the Navy. Their orders are considered as emanating from him. To particularize the duties of these several officers and organizations, we commence with the head of the depart- ment. The Secretaky of the ISTavy. 10S6. The Secretary of the Navy is required to keep in proper books a complete inventory of all property be- longing to the United States in the buildings, rooms, offices. 380 THE EXECUTIVE DEPARTMENTS. and grounds occupied by him and under his charge. ( R. S., § 197.) l.&^T'. He is required to execute sucli orders as he shall receive from the President relative to the procurement of naval stores and materials and the construction, ai*mament, equipment, and employment of vessels of war, as well as all other matters connected with the naval establishment. (R. S., § 417.) 1®«^8. He has the custody and charge of all the books, records, and other property remaining in and appertaining to the department. (R. S., § 418.) 1®^^. He is requhed to cause from time to time to be collected and transmitted to him at the seat of govern- ment all flags, standards, and colors taken by the navy from the enemies of the United States. (R. S., § 428.) l@z|,0. He is required to report annually to Congi-ess — A statement of the appropriations of tlie preceding fiscal year for his department, showing the amount appropriated under each specific head, the amount expended under each head, and the balance which on tlie oOth day of June i3re- ceding such report remained unexpended,, such re^Dort to be accompanied by estimates of the probable demands on each appropriation. A statement of all offers for contracts for supplies and services made during the preceding y§ar by classes, indi- cating such as have been accepted. A statement showing the amounts expended during the preceding fiscal year for wages of mechanics and laborers employed in building, repairing, and equipping vessels of the navy, or in receiving and securing stores and materials for those purposes, and showing tlie expenditures for the pm-chase of material and stores for the same purpose, and the cost or estimated value of the stores on hand under the appropriation in the navy-yards at the commencement of THE SECRETARY OF THE jSTAVY, 381 the fiscal year next preceding ; also the cost or estimated value of articles received and expended during the year, together with the cost or estimated value of the articles belonging to the appropriation which may be on hand in the navy-yards at the close of the next preceding year. A statement of all acts done by him in making sale of any vessel or materials of the navy, specifying all vessels and materials sold, the parties buying the same, and the amount realized therefrom ; also such other facts as may be necessary to a full understanding of his acts. (R. S., § 429.) 9©J:S. The estimates for expenditures required by the Department of the Navy, for the purposes specified by law under particular heads, must be given by him in detail, and the expenditures made under appropriations therefor must be accounted for, so as to show the disbursements of each bureau under the respective appropriations. The Secre- tary of the Navy is required also to submit annually to Congress estimates of the claims and demands chargeable upon and payable out of the naval pension fund. (R. S., §§ 3666, 3667.) 104^. All appropriations for specific, general, and con- tingent expenses of the Navy Department are required to be under his control and to be expended by his direction. (R. S., § 3676.) i©4i:S. He is authorized to cause to be prepared at the Hydrographic Office maps, charts, and nautical books relat- ing to and required in navigation ; to publish and furnish them to navigators at the cost of printing and paper ; to purchase the plates and copyrights of such existing maps, charts, navigators' sailing directions and instructions as he may consider necessary, and when he may deem it expe- dient, under such regulations and instructions as he may prescribe. All moneys received from the sales of such 382 THE EXECUTIVE DEPARTMENTS. charts, &c., are required to be paid by him into the Treas- ury, to be used in the further preparation of maps, charts, &c., as before stated. (R. S., §§ 432, 433.) l®J-4:. He is authorized to place the supervision of the Nautical Almanac in charge of any officer or professor of mathematics in the navy who is competent for that service. (R. S., § 436.) SOJ:5. He is authorized to designate a board of naval surgeons for the examination of persons proposed for ap- pointment as surgeons and assistant surgeons in the navy ; also a board of paymasters for the examination of persons, as to their physical, mental, and moral qualifications, Avho are proposed for appointment as assistant paymasters in the navy ; and he may prescribe the examination to be made as to the qualifications of persons proposed for pro- motion to the grades of passed assistant paymasters and paymasters. The bonds required of such officers for the faithful dis- charge of their duties are subject to the examination and approval of the Secretary. He is authorized also to desig- nate a board of competent engineers and medical officers for the examination of persons proposed for appointment as second assistant engineers in the navy or for appoint- ment" or promotion in the engineer corps. (R. S., §§ 1370, 1380, 1383, 1392.) 104:©. He may appoint for temporary service such act- ing assistant surgeons as the exigencies of the service may requh-e. (R. S., § 1411.) lOJr'S^. He may appoint citizens who are not officers of the navy to be storekeepers on foreign stations, and fix the amount of the required official bond, when a suitable commissioned or warrant officer of the navy cannot be ordered on such service, or when in his opinion the jDublic interest will be promoted thereby. (R. S., §§ 1414, 1415, 1438.) THE SECRETARY OF THE NAVY. 383 1048. He is authorized to discontinue the office or employment of any measurer and inspector of timber, clerk of the yard, clerk of the commandant, clerk of the storekeeper, clerk of the naval constructor, and keeper of the magazine at any navy-yard, and to require the duties of the latter to be performed by gunners. (R. S., § 1416.) lOJr®. He may place on furlough any officer on the active list of the navy. (R. S., § 1442.) lOiSO. He may detail a line officer to act as the aid or executive of the commanding officer of a vessel of war or naval station, which detailed officer, when not imprac- ticable, must be next in rank to such commanding officer. (R. S., § 1469.) lOSl. He is required, as soon after the 5th of March in each year as possible, to notify in writing each member and delegate of the House of Representatives of any va- cancy that may exist in the district of such member or del- egate in the cadet midshipmen at the Naval Academy, and he may fill that vacancy unless a nomination shall be made before the 1st of July by the member or delegate entitled to make the same. (R. S., § 1514.) 1®S3. The Secretary of the Navy may prescribe regu- lations for the examination at stated times of all candi- dates for admission to the Naval Academy. (R. S., § 1515.) lOi^S. He is authorized to make provision by regula- tion for educating at the Naval Academy, as naval con- structors or steam engineers, such midshipmen and others as may show a peculiar aptitude therefor, and to this end to form a separate class at the academy, to be styled cadet engineers, or otherwise afford to such persons all proper facilities for such a scientific mechanical education as will fit them for these professions. He may annually appoint cadet engineers in the navy, not exceeding twenty-five in number ; but no persons other than midshipmen are eligible 384 THE EXECUTIVE DEPARTMENTS. unless tliey first produce satisfactory evidence of mechan- ical skill and proficiency, and pass an examination as to their mental and physical qualifications. (R. S., §§ 1522, 1523 ; Stats. 18, p. 192, act June 22, 1874.) I ©^4:. He is required to arrange the course of studies and the order of recitations at the Naval Academy so that the students shall not be required to pursue their studies on Sunday. (R. S., § 1526.) B®a5. He is required to name the vessels of the navy, under the direction of the President, according to the fol- lowing rule : Sailing vessels of the first class to be named after the States of the Union ; those of the second class, after the rivers ; those of the third class, after the principal cities and towns ; those of the fourth class, as the President may direct. Steamships of the first class to be named after the States of the Union ; those of the second class, after the rivers and ijrincipal cities and towns ; and those of the third class, as the President may direct. (R. S., § 1531.) | f®5ll. The Secretary may change the name of any vessel purchased for the navy by authority of law. ( R. S., § 1533.) I®i3f . He is authorized to designate examining boards to judge of the expediency of repairs of the hull and spars and of the sails and rigging of any vessel whereon the expense will exceed three thousand and one thousand dol- lars respectively. (R. S., §§ 1538, 1539.) 10^8. He is authorized to sell at public sale such ves- sels and material of the navy as in his judgment cannot be used, fitted out, or repaued to advantage ; and he is required to report at the opening of each session of Con- gress all vessels and materials so sold, the purchasers, together with the amount realized, and any other facts THE SECRETARY OP THE NAVY. 385 necessary to a full understanding of his acts in this regard. (R. S., § 1541.) 10^0. The orders, regulations, and instructions issued by the Secretary of the Navy prior to July 14, 1862, with such alterations as he may have adopted since that time with the approval of the President, are to be recognized as the regulations of the navy, subject to alterations adopted in the same manner. He is required to cause each com- missioned or warrant officer of the navy, on entering the service, to be furnished with a copy of such regulations. (R. S., §§ 1547, 1548.) 1060. He may cause persons in the navy or marine corps who become insane while in the service to be placed in such hospital for the insane as in his opinion will be most convenient and best calculated to promise a restora- tion of reason. And he may pay to such hospital, other than the Grovernment Hospital for the Insane in the District of Columbia, the pay which may from time to time be due such insane persqji ; and he may, in addition thereto, pay to such institution, from the annual appropriation for con- tingencies of the naval service, any deficiency of a reason- able expense, not exceeding one hundred dollars per annum. (R. S., § 1551.) 1001. He may establish at such places as he may deem necessary suitable depots for coal and other fuel for the supply of steamships of war. (R. S., .§ 1552.) * loss. He is authorized to substitute for the rations. of coffee and sugar the extract of coffee combined with milk and sugar, provided he shall believe such substitution to be conducive to the health and comfort of the navy and not more expensive to the Government. (R. iS., § 1581.) 106*1. He is required to provide for examinations as to the qualifications of persons designated for appointment in the marine corps. (R. S., § 1599.) 25 386 THE EXECUTIVE DEPARTMENTS. 1®©4, He is required to deduct from the pay due each of the officers and enlisted men of the marine corps twenty cents per month for every officer and marine, and to apply the sum so deducted to the fund for navy hospitals. (R. S., §1614.) I®il5. He is authorized, under the direction of the Pres- ident, to cause such vacant and unappropriated lands of the United States as produce live-oak and red-cedar timber to he explored, and selection to be made of such tracts or por- tions thereof as in his judgment may be necessary to furnish for the navy a sufficient supply of such timber. (R. S., § 2458.) 1®@3. All purchases and contracts for supplies and ser- vices for the naval service are required to be made under the direction of the Secretary. (R. S., § 3714.) 1®©T, For provisions, clothing, hemf), and other mate- rials for the navy the Secretary is requked to advertise, once a week for at least four weeks, in one or more of the prin- cipal papers published in the place where ^uch articles are to be furnished, for sealed proposals for furnishing the same, or any particular class thereof, specifying the class and re- ferring bidders to the several chiefs of bureaus for printed schedules giving particulars. For the transportation of such articles he is required to advertise for a period of not less than five days. (R. S., § 3718.) I068. If, after the acceptance of a proposal and the notification thereof to the bidder, such bidder fails to exe- cute bond within the prescribed time, the Secretary of the Navy is directed to contract with some other person for furnishing the supplies, and to forthwith cause the differ- ence between the amount contained in the proposal so guaranteed and the amount which he shall be obliged to pay under the contract to be charged against the failing bidder and his guarantor, for recovery in an action of debt. (R. S., § 3719.) THE SECRETARY OF THE NAVY. 387 I069. The Secretary is required to preserve all such * proposals, with a record thereof, and to report the same to Congress at the commencement of each regular session ; such report to contain a schedule of the offers by classes, indicating such as have been accepted. (R. S., § 3720.) 1070. He may enter into contracts for tobacco from time to time, as required, for a period not exceeding four years ; but he is not restricted in making such contracts to the lowest bidder, unless economy and the best interests of the service in his opinion require it. (R. S., §3721.) He may reject any bid for articles when such bid appears to him excessive or ten per centum above their fair market value. (R. S., § 3724.) 10 Tl. He may procure preserved meats, pickles, butter, flour, and desiccated vegetables in such manner and under such restrictions and guarantees as in his opinion will best, insure the good quality of said articles ; but in making con tracts or purchases of all articles for naval purposes he is required to give the preference, all other things, including price and quality, being equal, to articles of the growth, production, and manufacture of the United States. (R. S., §§ 3726, 3728.) 10 f^. All contracts made by the Secretary of the Navy in behalf of the United States, or by officers under him, are required to be in writing, signed by the contracting parties, and copies are required to be filed in the Returns Office of the Department of the Interior at once or within thirty days, together with all bids, offers, and proposals, and a copy of the advertisement relating to the same. (R. S., § 3744.) lOT'S. It is his duty to furiiish every officer appointed by him with authority to make contracts on behalf of the Government with- a printed letter of instructions setting forth the duties of such officer ; also to furnish therewith forms, printed in blank, of contracts to be made, and the 388 THE EXECUTIVE DEPAKTMENTS. affidavit of returns required to be affixed thereto, so that all the instruments may be as nearly uniform as possible. (R. S., § 3747.) 1074:. In any case of capture made by naval vessels he may employ special counsel for the captors, when in his judgment it is necessary for the protection of the interests of the captors and of the navy pension fund, and, under his direction, counsel so employed may institute and prosecute all proceedings necessary to protect those interests. (R. S., § 4620.) 1075. When a captured vessel cannot be sent into a port for adjudication because of its appropriation to the use of the United States, or of its loss or destruction, or of its condition, the Secretary of the Navy may designate any district in which proceedings for adjudication may be com- menced. Upon the sale of prize property by order of court he may employ an auctioneer of known skill to make the sale, under the supervision of the marshal ; such auctioneer to receive for his compensation and expenses commissions, by a scale to be established by the Secretary, not to exceed in any case one-half of one per centum on any sum exceed- ing ten thousand dollars on vessels, nor one per centum on any sum exceeding ten thousand dollars on other property. (R. S., §§ 4625, 4628, 4650.) 1076. The Secretary of the Navy is appointed by law the trustee of the navy pension fund. All penalties and forfeitures which by law are required to be applied to»this fund are required to be sued for, recovered, distributed, and accounted for under his directions. And he has au- thority to mitigate in whole or in part, upon such terms as he may deem proper, by an order in writing, any fine, pen- alty, or forfeiture incurred for cutting or destroying or carrying away without proper authority any live-oak or red- cedar trees or other timber reserved for the use of the navy. (R. S., §§ 4750, 4751.) THE SECRETAKY OF THE NAVY. 389 1077. As trustee of the naval pension fund he is direct- ed by law to cause to be invested in the registered securi- ties of the United States, on the 1st of January and the 1st day of July of each year, so much of such fund then in the Treasury of the United States as may not be required for the payment of naval pensions for the then current fiscal year, to receive the interest in coin on such investment, and to deposit the said interest, after exchanging the same into currency, in the Treasury to the credit of that fund. (R. S., § 4753.) 1078. He is aixthorized to convene a board of not more than three naval officers, one of whom shall be a surgeon, to examine into the condition of an applicant for aid from the surplus income of the naval pension fund, and to recom- mend a suitable amount for the relief of such applicant, upon which recommendation the Secretary may issue his certificate thereof to the Commissioner of Pensions. 1079. The Secretary may also issue a like certificate to the Commissioner of Pensions upon being satisfied that an applicant for the benefit of the naval pension fund who has served as an enlisted person in the navy or marine corps for the period of twenty years, and has not been dis- charged for misconduct, is disabled from sea service by reason of age and infirmity, in lieu of providing him a home in the Naval Asylum at Philadelphia. (R. S., §§ 4756, 4757.) 1080. The Secretary of the Navy is alSo made by law the trustee of the privateer pension fund. This fund is derived from two per centum on the net amount of the prize-money arising from captured vessels and cargoes, and on the net amount of the salvage of vessels and cargoes recaptured by the private armed vessels of the United States, and is held in reserve, on the pledge of the United States, for the support and maintenance of the widows and 890 THE EXECUTIVE DEPARTMENTS. orphans of persons slain and for the benefit of persons wounded and disabled on board of private armed vessels of the United States in any engagement with the enemy. (K. S., 4758, 4759.) 1081. He has general charge and superintendence of all naval hospitals. He is authorized to deduct from the pay of each officer, seaman, and marine in the navy twenty cents per month, to be applied to the fund for such hospi- tals ; also to collect and apply to the maintenance of such hospitals all fines imposed on navy officers, seamen, and marines. (R. S., §§ 4807-4809.) 1083. He is required to procure at suitable places •proper sites for navy hospitals and to cause necessary build- ings to be erected, having due regard to economy, and giving preference to such plans as with most convenience and least cost will admit of subsequent additions when the funds permit and circumstances require ; also to provide at one of the establishments a permanent asylum for dis- abled and decrepit navy officers, seamen, and marines, such asylum to be governed in accordance with rules and regu- lations prescribed by him. (R. S., §§ 4810, 4811.) I. The Bureau of Yards and Docks. 1083. This bureau is charged with the support and maintenance of all navy-yards, naval stations, basins, docks, together with the Naval Asylum and grounds. It has in charge the preparation of plans for the construction, alter- ation, improvement, and repair of all buildings, docks, wharves, &c., connected therewith, and has the general direction of all matters connected with such construction and repairs. It has charge of the purchase of stores, coal, fuel, furniture ; of the care and preservation of the build- ings, and the general management of the expenditures for all of these and kindred purposes. It advertises for and BUREAUS OF THE NAVY DEPAETMENT. 391 receives proposals for furnishing articles and supplies com- ing under the cognizance of the bureau, and examines and passes upon all bids and makes all contracts for the same. The navy-yards carried on by the Grovernment, and so under charge of this bureau, are those at Kittery, Boston, New London, New York, League Island, Washington, Nor- folk, Pensacola, and Mare Island. The Naval Asylum is at Philadelphia. II. The Bureau of Equipment and Eecruiting, 1084. This bureau attends to the purchase and supply of the equipment and outfit of vessels, embracing coal, hemp, wire, hides, and other material for the manufacture of rope, cordage, canvas, leather ; also cables, anchors, galleys, and iron for the manufacture of the same ; furni- ture, hose, cooking and heating stoves, life-rafts, tools, and boat apparatus. It also directs and is concerned in the hire of laborers to be employed in the equipment of ves- sels and the manufacture of the necessary articles. It also attends to the recruiting of seamen for the navy, and to the establishment, support, and maintenance of receiving ships for the reception and discipline of recruits ; also to the ex- penditures of the fitting up of such vessels, and to all the contingent expenses attending this service. It provides for the transportation of enlisted men, the apprehension of deserters, and the establishment of training ships for the reception and education of boys enlisted for training as sailors in the navy. III. The Bureau of Construction and Repair. 1085. This bureau has the general oversight and direc- tion of the construction and repair of vessels for use in the naval service, and to this end has the charge of the prepar- 392 THE EXECUTIVE DEPARTMENTS. ation of plans, the purchase of material and stores of all kinds, including tools, the care and preservation of material on hand, the hiring and pay of labor employed in the navy- yards and on foreign stations in the construction and repair of vessels, the protection of white-oak and timber growing on the public domain reserved by act of Congress for the purpose of the construction of naval vessels, &c. This bureau prepares also for Congress the annual estimates for appropriations for this branch of the public expenditure. It also receives, opens, and attends to the acceptance of bids for furnishing material and supplies used in the con- struction and repair of vessels, and gives attention to the payments therefor. IV. The Bureau of Steam Engineering. 1®8^. This bureau directs and has supervision of the construction, repair, refitting, and preservation of the boilers, engines, and machinery of naval vessels of the United States, transacts the business regarding all pur- chases of the materials, stores, and supplies necessary for that purpose, and the care, use, and preservation of the same. It conducts experiments to test the economy, effi- ciency, and character of different types of machinery, and for the purpose of securing reliable data pertaining to the science of marine propulsion. It makes up the estimates for the annual appropriations for this branch of the naval service, and gives general attention to the workings of the engineer force of the navy. V. The Bureau of ISTavig ation. 108 T. This bureau atten^Is to all matters in the inter- ests of the navigation of the vessels of the United States navy. To this end it has in charge the construction of marine compasses for the navy, and of the promotion of THE BUREAU OF NAVIGATION. 393 appliances for testing the accuracj'^ and deviation of such instruments. It supplies charts, maps, and sailing direc- tions for the use of the navy ; also ships' libraries, contain- ing, besides approved works on navigation, such scientific, historical, law, and miscellaneous publications as are of advantage to naval officers. It supplies nautical and astro- nomical instruments, apparatus for naval signals, logs, leads, and all appliances for the navigation of our vessels. 1®88. Attached to this bureau is the Hydrographic Office, established by act of Congress for the improvement of the means of safe navigation of United States naval vessels, as well as vessels of the mercantile marine, by sur- veys and the preparation of maps, charts, sailing directions, and nautical books required by and relating to navigation. 1®89. The United States Naval Observatory is also under the direction of this bureau, and the Superintendent thereof makes his annual report to the Chief thereof of astronomical work and operations. The Nautical Almanac Office is also so directed in its operations, consisting in the preparation of the Almanac and its distribution to the ves- sels and stations of the navy, to surveying and exploring parties of the army, the Coast Survey, the Greneral Land Office, observatories, astronomers, and to various colleges and public institutions, especially to those in which astro- nomical observations or investigations are conducted. 1®90. The Naval Signal Office is also attached to this bureau, and is engaged, under its direction, in experiments and operations conducive to a complete system of signals on board ship. There is also attached to this bureau tjie office of the Superintendent of Compasses, giving its atten- tion to the repairs, inspection, and adjustment of compasses, and to experiments in testing under certain conditions the deviations of these instruments. 1®91. The Navigation Bureau also furnishes all esti- mates of appropriations required for these purposes and 394 THE EXECUTIVE DEPARTMENTS. for the payment of other expenses pertaining to matters under its cognizance. VI. The Bureau of Ordnance. lOUS. This bureau directs the manufacture, care, and preservation of all ordnance for the use of the navy, as well as the purchase and supply of ordnance stores, tools, and materials. It has charge of magazines, arsenals, ord- nance buildings, wharves, n\achinery, and appliances re- quired in this department of supply for naval operations, and conducts the necessary repairs of the same. Under its direction experiments are made in ordnance and appliances for offensive and defensive warfare. It has charge of the supplies of gunpowder stored in magazines and of the measures for its care and protection. It has charge of explosives for torpedo operations and, in this connection, of the school of instruction in torpedo practice at Newport, Rhode Island. It makes up annually and submits for Con- gress the estimates of appropriation for the expenditures of this branch of the naval service. VII. The Bureau of Provisions and CiiOTHiNG. 1®@S. This bureau has charge of all matters pertain- ing to the supply of provisions and clothing for the navy and small stores for the use of the officers and men. It passes upon bills and contracts for purchase of these ai'ti- cles when made at naval stations, and directs the manner of accounting for the same. It furnishes estimates of ap- propriations required for provisions, for expenses.incidental to the preservation and handling of the same, and for stores and contingent expenses. VIII. The Bureau of Medicine and Surgery. B©94r. This bureau has charge of all matters connect- ed with the construction, repair, improvement, and mainte- THE BUREAU OE MEDICINE AND SURGERY. 395 nance of naval hospitals ; also with the care and treatment of sick and invalid seamen belonging to vessels of the navy and of the sick belonging to the marine corps. It also attends to the purchase, supply, and preservation of medical stores and surgical appliances to be used in hospitals and on vessels at sea. 10S>5. It also gives direction to the medical treatment of officers and men at naval stations and on board naval vessels. It receives reports and compiles statistics as to diseases and sickness in the naval service. It gives atten- tion to the ventilation and proper hygienic condition of sea-going vessels of the navy, and prepares estimates for appropriations for this branch of the service. 396 THE EXECUTIVE DEPAETMENTS. CHAPTER XXIV. THE DEPAKTMENT OF THE INTERIOR. 1096. This department was created by act of March 3, 1849, and is accordingly the last of the executive depart- ments in the order of rank and date. Its head is the Secretary of the Interior. Provision is made by law for an Assistant, who is required to perform such duties as may be prescribed by his superior. One of the Assistants of the Attorney-G-eneral is detailed as the Solicitor of this department, and performs such duties as are assigned him by the head thereof. The statutes provide for a Chief Clerk, whose duties are mainly of a supervisory character, as explained in section 29 hereinbefore, in treating of the office of Chief Clerk generally. 1097. This department comprises the following-named bureaus, so constituted by law. These bureaus, with the exception of two, have been in times past attached to dif- ferent departments of the Grovernment, and were transfer- red to the Department of the Interior by the act creating the latter : 1. The General Land Office/ 2. The Office of Indian Affairs. 3. The Office of the Commissioner of Pensions. 4. The Patent Office. 5. The Office of Education. 6. The Office of the Auditor of Railroad Accounts. 7. The Census Office. 1098. The Interior Department is next to the Treasury THE DEPARTMENT OF THE INTERIOR. 397 in the extent of its grasp of the material and practical in- terests of the people. It conducts the surveys of the public lands, administers the intricate system growing out of the pre-emption, homestead, timber-culture, and land-grant laws, and directs the sale and disposal of lands pertaining to our vast public domain. It manages all our relations with the Indian tribes. It directs and controls the issue of patents to inventors. It executes the various and complicated pen- sion and bounty laws. It is charged with the collection and diffusion of information respecting the organization and management of school systems, and with the promotion of •the cause of education throughout the country. The Secretary of the Interior. 1099. The Secretary of the Interior is charged gener- ally with the supervision of the public business under the following heads, viz.: 1. The census, when directed by law. 2. The public lands, including mines. 3. The Indians. 4. Pensions and bounty lands. 5. Patents for inventions. 6. The custody and distribution of public documents. 7. Education. 8. The Government Hospital for the Insane. 9. Freedmen's Hospital, District of Columbia. 10. Railroad accounts. The duties in respect of these branches of business are performed, by his direction and under ^ his regulations, mainly through the several bureaus before mentioned, but the statutes invest him with specific functions and require duties specifically of him, as follow : 1100. He is required to keep in proper books a com- plete inventory of all public property under his control in 398 THE EXECUTIVE DEPARTMENTS. the buildings, offices, and grounds occupied by his depart- ment. (R. S., § 197.) BS®1. He is required to exercise all the powers and perform all the duties, in relation to the Territories of the United States, that were, prior to March 1, 1873, by law or by custom, exercised and performed by the Secretary of State. (R. S., §442.) 1102. As explained hereafter, he exercises certain su- pervisory powers relative to the taking and returning the census of the United States. (Act March 3, 1879.) IIOS. He is required to sign all requisitions for the advance or payment of money out of the Treasury upon , estimates or accounts for expenditures of public business assigned by law to this department, subject to adjustment and control by the proper accounting officers of the Treas- ury. (R. S., § 444.) l&OJr. He is required to make annual reports to Con- gress showing the nature, character, and amount of all claims presented to him during the preceding year, under laws or treaty stipulations, for compensation on account of depredations committed by Indians, whether allowed by him or not, and to submit the evidence upon which any action on his part was based ; also reports showing the quantity and kind of the copies of public journals, books, and documents which have been received by him for dis- ti'ibution on behalf of the Grovernment, and showing also the time when, the place where, and the person to whom any of the same have been distributed and delivered during the preceding year. (R. S., § 445.) 1103. It is made his duty to prepare and cause to be published such regulations as he may deem proper, pre- scribing the manner of presenting claims arising under laws or treaty stipulations for compensation on account of depredations committed by the Indians, and the degree THE SECRETARY OF THE INTERIOR. 399 and character of the evidence necessary to support such claims ; also to carefully investigate all such claims as may be presented, subject to the regulations prepared by him. No payments can be made on account of such claims with- out a specific appropriation by Congress. (R. S., § 466.) 11#6. He is required to adopt and enforce necessary rules to prohibit the sale of arms or ammunition within any district or country occupied by uncivilized or hostile Indians. (R. S., § 467.) 18®^. He is charged with receiving, arranging, and the safe - keeping for distribution, and with the distribution to the persons entitled by law to receive the same, all printed journals of the two Houses of Congress, and all other books and documents of every nature whatever already or here- after directed by law to be printed or purchased for the use of the Grovernment, except such as are directed to be printed or purchased for the particular use of Congress, or of either House thereof, or for the particular use of the Executive or of any of the departments. (R. S., § 497.) 1108. He is required to furnish the Department of Justice, as they may be published, a sufficient number of the reports of the Supreme Court of the United States, for distribution by that department to such officers of the Uni- ted States courts as are entitled to them. (R. S., § 498.) SI® 9. It is provided that under his direction a register shall be kept of all publications received for safe -keeping and distribution, showing the quantity and kind at any time received and the time when, the place where, and the per- son to whom any of such documents have been distributed. Except when otherwise directed by law, he is authorized to deliver such publications only on the written requisitions of the heads of departments. Secretary of the Senate, Clerk of the House of Representatives, Librarian of Congress, and of other officers and persons legally entitled to receive the same. (R. S., §§ 499, 500.) 400 THE EXECUTIVE DEPARTMENTS. lliO. The copies of books and public documents au- thorized to be distributed to incorporated bodies, institu- tions, and associations within the States and Territories are to be distributed to such bodies as may be designated to the Secretary of the Interior by each of the Senators from the several States respectively, and by the Representatives in Congress from each Congressional district, and by the Delegate from each Territory, such distribution to be made so that the quantity to each Congressional district and Territory shall be equal. But where the number of copies is insufficient, those subject to disjDosal may be distributed to such incorporated colleges, public libraries, athenseimis, literary and scientific institutions, boards of trade, or public associations as the Secretary of the Interior may select. (R. S., § 501.) 1111. The selection by him of an institution to receive the documents ordered to be published or procured at the first session of any Congress controls the documents of the entire Congress, unless another designation be made before any distribution has taken place under the selections first made. When the same work is printed by order both of the Senate and House the duplicates may be sent to differ- ent institutions, if so desired by the member having the right to direct the distribution. The public documents so to be distributed must be sent to the institutions designa- ted, unless the Secretary of the Interior is satisfied that such institution is no longer a suitable depository of the same. Congressional journals and public documents au- thorized to be distributed to institutions on the designation of members of Congress must be sent to such libraries and institutions only as shall signify a willingness to pay the cost of transportation. (R. S., § 502.) 111^. He is required to transmit to the Executives of the several States and Territories respectively a sufficient THE SECRETARY OF THE INTERIOR. 401 number of the public journals of the Senate and House to furnish one copy to each Executive, one copy to each branch of every State and Territorial Legislature, one copy to each university and college of each State, and one copy to the historical society incorporated in each State. It is required that fifty copies of the documents ordered by Congress to be printed shall be used for exchange with foreign countries, and that the residue shall be deposited in the "Library of the United States," subject to future disposition by Congress. Such legations or consulates of the United States may be supplied as may be designated by the Secretary of State by an order recorded in the State Department showing the particular documents suitable for and required by such legations and consulates. (R. S., §§ 503, 504.) 111^. Any sets of documents or odd volumes not nec- essary to supply deficiencies, either in the executive depart- ments or in State or Territorial libraries, may be distributed by the Secretary of the Interior, as equally as practicable, to the several Senators, Representatives, and Delegates in Congi'ess, for distribution to public libraries and other lit- erary institutions in their respective districts. (R. S., § 505.) 1114:. Under his direction, it is required that there shall be compiled and printed, as soon as practicable after the last day of September in each year in which a new Congi'ess is to assemble, a Register, of which fifteen hun- dred copies shall be published, containing — 1. Correct lists of all officers, clerks, employees, and agents — civil, military, and naval — in the, service of the United States, including cadets and midshipmen, exhibit- ing the amount of compensation, pay, and emoluments allowed to each ; the State or county in which he was born ; the State or Territory from which he was appointed, and the place of employment. 26 402 THE EXECUTIVE DEPARTMENTS. 2. A list of the names, force, and condition of all the ships and vessels belonging to the United States, stating when and where the same were built. 3. Lists of all printers of United States laws, and of all printers employed by Congi-ess, by any department, or by any officer during the two years preceding the last day of September, up to which said list is required to be made, with a statement of the compensation allowed each and of the department or officer causing the printing to be exe- cuted. 4. A statement of allowances made by the Postmaster- G-eneral within the same period to contractors for carrying the mails, discriminating between the sum paid as stipu- lated in the contract and the sum paid as additional allow- ance. 111^. On the first Monday in January in each year in which a new Congress convenes the statutes require the delivery of one copy of said Biennial Register to the Presi- dent, the Vice-President, each head of department, and each Senator and Representative ; to the Secretary of the Senate and Clerk of the House ten copies each, for the use of the respective Houses ; to the Library of Congress twenty-five copies, and to the Secretary of State of each State one copy. The residue are to be disposed of as Congress shall direct. (R. S., § 511 ; act January 23, 1874, Stats. 18, p. 5,) lit©. The Secretary of the Interior is empowered to appoint a Superintendent of Public Documents in his de- partment, at a salary of twenty-five hundred dollars per annum. (R. S., § 507.) 1117. He is requu'ed to provide from time to time a proper apartment, to be called the Returns Office, in which he shall cause to be filed the returns of contracts made by the Secretary of War and the Secretary of the Navy, and THE SECRETARY OF THE INTERIOR. 403 to appoint a clerk of the first class to attend the same. (E. S., § 512.) 1118. It is his duty to prevent the improper appropria- tion and occupation of any of the public streets, avenues, squares, or reservations in the city of Washington belong- ing to the United States, and to reclaim the same if unlaw- fully appropriated ; particularly to prevent the erection of any permanent building on any property reserved for the use of the United States unless plainly authorized by Con- gress, and to report to Congress at the commencement of each session his proceedings in the premises, together with a full statement of all such property and how and by what authority the same is occupied or claimed. (K.. S., § 1818.) 111©. It is his duty to see that each Indian agent, be- fore entering on the duties of his office, shall give bond sufficient for the faithful performance of his duties, and to pi-escribe, in connection with the President and the Com- missioner or Superintendent of Indian Affairs, regulations and rules for the government of such agents in the super- intendence of intercourse with the Indians. (R. S., §§ 2057, 2058.) lis®. He is requu'ed to establish the limits of each Indian super intend ency, agency, and sub-agency, either by tribes or geographical boundaries, and to commission all special agents and commissioners not appointed by the President. (R. S., §§ 2067, 2068.) 11^1. He is required, under the direction of the Presi- dent, to cause the discontinuance of the services of such sub-agents, interpreters, and mechanics as may from time to time become unnecessary in consequence of the immi- gration of the Indians or other causes. ' (R. S., § 2073.) 11^^, Under his direction, all merchandise required by any Indian treaty for the Indians must be purchased upon proposals to be received and based on notices previously 404 THE EXECUTIVE DEPARTMENTS. given. The payment of moneys and the distribution of all goods stipulated to be furnished to any Indian or tribe of Indians must be made in one or the other of the modes prescribed by statiite, as the President or the Secretary of the Interior may direct. (R. S., § 2086.) ll^S. The Secretary of the Interior is required to make regulations for the disbursement, in the presence of local agents and interpreters, who shall witness the same, of moneys, whether for annuities or in fulfillment of other treaty stipulations with individual Indians or Indian tribes. (E. S., § 2089.) 1124:. He is required to invest in the safest and the most beneficial manner, according to his judgment, and at an interest not lower than five per centum per annum, all moneys that may be received under treaties containing stipulations for the payment to the Indians annually, of interest upon the proceeds of the lands ceded by them. (R. S., § 2096.) 11S5. He is required to withhold from any tribe of Indians who may hold American captives any moneys due from the United States until such captives shall have been sm-rendered to lawful authority. (R. S., § 2102 ; act March 3, 1875, Stats. 18, p. 420.) llSil. It is made his duty to determine, in certain cases involving an agreement or contract with individual Indians or an Indian tribe, whether, from the statement of all the facts in detail, sworn to and previously filed with the Com- missioner of Indian Affairs, such contract or agreement has been complied with, before payment can be made for services under the same. (R. S., § 2104.) 11^7. He has p6wer to sustain, set aside, or modify the action of the executive committee of the Board of Indian Commissioners approving or disapproving accounts of con- tractors for Indian supplies, &c., and to cause payment to THE SECRETAET OF THE INTERIOR. 405 be made or withheld, as he may determine from a consid- eration of the accounts and vouchers forwarded to him by that board, as directed by law, with a statement of its rea- sons for approval or disapproval. (R. S., § 2107.) 11S8. It is his duty to cause settlements to be made with all persons appointed by Indian councils to receive moneys due to incompetent or orphan Indians, and to re- quire all moneys found due to such persons to be returned to the Treasury, subject to be paid by his order to those entitled thereto, with interest at six per centum per annum. (R. S., § 2108.) 11^9. Upon his approval, the amount directed by law to be withheld from the annuity of any tribe or band of Indians because of individual trespass on the part of a member of such tribe or band who has not received allot- ment of land, upon the lands of another Indian who has received allotment of lands, may be paid over to the party so injured. (R. S., § 2120.) lis®. The Secretary of the Interior is authorized to cause all buildings belonging to the United States, erected for the use of its agents, teachers, farmers, mechanics, and other persons employed among the Indians, to be sold, whenever the lands on which the same are erected have become the property of the United States and are no longer necessary for such purposes. He is authorized to sell with each of such buildings a quantity of land not exceeding one section ; also, on receipt of the purchase-money in the Treasury of the United States, to execute and deliver to the purchaser a title in fee-simple for such lands and tene- ments. (R. S., §§ 2122, 2123.) llSio He is required to exclude from the district or country occupied by uncivilized or hostile Indians any trader, his agent or other person acting for him, who shall sell arms or ammunition at his trading post or other place 406 THE EXECUTIVE DEPARTMENTS. within that district or country so occupied. (R. S., § 2136.) IISS. In order to protect the Indians from fraud or exorbitant and unreasonable demands, it is made his duty, in connection with the Commissioner of Indian Affairs, to cause an examination to be made into contracts entered into by any person or corporation with tribes of Indians or ' individual Indians prior to May 21, 1872, which examina- tion is made by law a condition precedent to the recogni- tion or enforcement of such contracts. (Act April 29, 1874, Stats. 18, p. 36.) IISS. He is authorized to except by his written order any particular Indian tribe from the operation of the pro- vision of law requiring able-bodied male Indians between the ages of eighteen and forty-five to perform labor or ser- vice upon the reservations for the benefit of themselves or of the particular tribe to which they belong. (Act June 22, 1874, Stats. 18, p. 176.) 11^4. He is required to prescribe rules to enable In- dians entitled to the benefit of the homestead laws to make proof tending to establish the required abandonment of their tribal relations. (Act March 3, 1874, Stats. 18, p. 420.) , IISS. It is his duty to cause to be prepared and deliv- ered to the Public Printer, on or before the first day of November in each year, a tabular statement of the items paid out up to that date from the appropriations made for the Indian Department for the fiscal year previously end- ing, each item to be placed under the appropriation from which it was paid, in such manner as to shov/ the disposi- tion made of each appropriation and the amount unex- pended of each ; also an itemized statement of the salaries and incidental expenses paid at each agency for that year, the appropriations out of which paid, and the number of THE SECRETARY OF THE INTERIOR. 407 Indians at each agency. These reports are required to be laid before Congress on the first day of the succeeding ses- sion. (Act March 3, 1875, Stats. 18, p. 450.) The Census. MS©. The act providing for the taking of the tenth census makes it the duty of the Secretary of the Interior, on or before the 1st of March, 1880, to designate the num- ber of supervisor of the census to be appointed in each State and Territory, not to exceed one hundred and fifty ; and that act likewise devolves upon him a general super- vision over the adoption of the forms and schedules to be used and of the returns and compilations to be made. The details of the work are to be performed under the immediate charge of a S.uperintendent of the Census, who is to be at the head of an office or bureau in the Interior Department called the " Census Office." This office, which is to have a Chief Clerk and subordinate clerks of different classes, has not been established yet, for the work, doubt- less, will not commence actively until some time towards the close of the present year. The Public Lands. 11^7'. The Secretary of the Interior is required to take all necessary measures to complete the surveys of the public lands in the several surveying districts, for which surveyors- general have been or may be appointed, at the earliest period compatible with the pui'poses contemplated by law. (R. S., § 2218.) llS8o He is required, whenever the quantity of public land remaining unsold in any land district is reduced to a number of acres less than one hundred thousand, to discon- tinue the land office of such district, and thereupon to give notice of the land office most convenient to that district at 408 THE EXECUTIVE DEPAETMENTS. which any unsold lands may be offered for sale. He may, however, continue any such land district in which is situ- ated the seat of government of any one of the States, not- withstanding that the quantity of land unsold may not amount to one hundred thousand acres. (R. &., §§ 2248, 2249.) 1131). He is empowered to make a reasonable allow- ance for office rent in each consolidated land office, and to approve the employment by the register of the requu-ed clerks to keep up the cm-rent business. (R. S., § 2255.) 114®. It is his duty to prescribe rules for the establish- ment of proof of settlement upon and improvement of lands subject to pre-emption. (R. S., § 2263.) 114:1. He is requu'ed to take jurisdiction in case of final appeal from the decisions of the Commissioner of the Gen- eral Land Office and the register and receiver of the par- ticular land district, as between different persons claiming the right of pre-emption. (R, S., § 2273 ; see Johnson v. Toivsley, 13 Wall., p. 72.) 114S. The Secretary of the Interior may set apart as subject to pre-emption such portions' of lands reserved from survey and sale as mineral lands, when the same have been settled upon for homesteads, and have been improved and used for agricultural purposes, and contain no valuable mines, and are clearly agricultural lands. (R. S., § 2342.) 114:3. Upon proof being made to his satisfaction that any tract has been erroneously sold by the United States, so that from any cause the sale cannot be confirmed, he is authorized to repay to the purchaser, or to his legal repre- sentatives or assigns, the sum of money which was paid therefor, out of any money in the Treasury unappropriated. ,(R. S., § 2362.) 1144. In every case of the entry by a purchaser of a tract of land different from the one he intended to pur- THE SECRETARY OF THE INTERIOR. 409 chase, who, desiring to correct the error, makes satisfactory- proof of such error to the register in the form specified in the law, the Secretary of the Interior is authorized to direct the withdrawal of the entry so erroneously made, and the moneys paid to be applied to the purchase of other lands in the same district, or to be credited in the payment for other lands which have been purchased at the same office. Where patents have issued which are required to be sur- rendered, the Secretary is required to prescribe the form of relinquishment of title to be exeevited by the party to be benefited. (R. S., §§ 2369, 2370, 2371.) 114:^. Under the special direction of the President, it is the duty of the Secretary of the Interior to cause any town sites on the shores of harbors, at the junction of riv- ers, on important portages, or at natural or prospective centers of population, which may be reserved from public sale according to law, to be surveyed into urban or subur- ban lots of suitable size, to fix by appraisement of disinter- ested person's their cash value, and to offer the same for sale at public outcry to the highest bidder. It is made his duty also to prescribe rules for the disposal at private entry of such lands held subject thereafter to private sale. (R. S., § 2381.) 11^©. If within twelve months from the establishment of a city or town on the public domain the parties inter- ested refuse or fail to file in the General Land Office a transcript map, with the statement and testimony called for as provided by law, the Secretary of the Interior may cause a survey and plat to be made of such city or town. Lots in such cities or towns which may not have been dis- posed of at public sale may be sold at private sale at a minimum, or at such a reasonable increase or diminution as the Secretary may order from time to time, after three months' notice, in view of the increase or decrease in the value of the municipal property. (R. S., §§ 2382, 2384.) 410 THE EXECUTIVE DEPARTMENTS. 114:7. He is authorized to make regulations governing the mode of surveying and subdividing the public lands in Nevada, Oregon, and California. (R. S., §§ 2408-2411.) 114:8. He is required, upon the location of a bounty- land warrant by the Commissioner of the General Land Office, to cause a patent to be transmitted to the warrantee or holder. (R. S., § 2437.) 114:®. He is required, v/henever it appears that a bounty certificate or warrant or any agricultural-college land scrip has been lost or destroyed, to cause a new certificate or warrant of like tenor to be issued in lieu thereof, and to prescribe regulations for giving effect to the law in this regard calculated to protect the Grovernment against im- position and fraud by persons claiming the benefit thereof. (R. S., §§ 2441, 2442 ; Stats. 18, p. 111.) 11^® o The Secretary of the Interior, conjointly with the Attorney-G-eneral and the Commissioner of the Greneral Land Office, is directed to establish regulations, consistent with principles of equity and justice, under which the Com- missioner may decide all cases of suspended entries of public lands and of suspended pre-emption land claims, and adjudge in what cases patents shall issue upon the same. (R. S., § 2450 ; act February 27, 1877.) He and the Attorney - General are required to act as a board for the approval of every such adjudication of. the Commissioner. (R. S., § 2451 ; act February 27, 1877.) lIiSS. Under his exclusive control is placed by law the tract of land designated in section 2475 of the Revised Statutes as a public park, situated at the head-waters of the Yellowstone River. He is required to make and publish regulations, deemed necessar'y or proper for its care and management, for the preservation from injury or spolia- tion of all timber, mineral deposits, natural curiosities, or wonders within the same. He may in his discretion grant THE SECRETARY OF THE INTERIOR. 411 leases for building purposes, for terms not exceeding ten years, of small parcels of ground at such places in the park as may require the erection of buildings for the accommo- dation of visitors ; all of the proceeds of such leases and other revenues to be expended, under his direction, in the management of such park and the construction of roads and bridle-paths therein. He is required to provide against the wanton destruction of the fish and game within the same, and against their capture or destruction for the pur- pose of merchandise or profit ; also to cause all persons trespassing upon the park to be removed therefrom, and generally to take all proper measures to effectually protect the same. (K. S., § 2475.) liS^, He is required to make rules and regulations for carrying into effect the act of Congress for the relief of actual settlers on lands claimed to be swamp and over- flowed land? of the State of Missouri. (Act February 23, 1875, Stats. 18, p. 334.) •» Public Buildings, Contracts, and Printing. ll^So It is provided that before any new building for the use of the United States shall be commenced the plans and full estimates thereof shall be prepared and approved by the Secretary of the Interior, acting with the Secretary of the Treasury and the Postmaster - Greneral, and that the cost of such building shall be limited to the amount of the estimates so made. (R. S., § 3734.) 11^4. He is required to furnish every officer empow- ered to make contracts on behalf of the Grovernment with a printed letter of instructions setting forth the duties of such officers with regard to their returns of such contracts ; also to furnish therewith forms, printed in blank, of con- tracts to be made and of the affidavit of returns required to be affixed thereto. (R. S., § 3747.) 412 THE EXECUTIVE DEPARTMENTS. 1.155, No contract for furnishing pajjer for the public printing shall be valid until it has been approved by the Joint Committee of Congress, if made under its direction, or by the Secretary of the Interior, if made under his direc- tion according to the provisions of section 3775 of the Revised Statutes. (E. S., § 3772.) 115S. During the recess of Congress he may authorize the Congressional Printer to make purchases of paper in open market, whenever he may deem the quantity required so small or the want so immediate as not to justify adver- tisements for proposals. (R. S., § 3778.) Pensions. lli^'^. The Secretary of the Interior is required to place on the pension rolls, under like regulations and restrictions as are used in relation to the navy, any officer, seaman, or- marine who, on board of any private armed vessel bearing a commission or letter of marque, shall have been wounded or otherwise disabled in any engagement with the enemy or in the line of duty. (R. S., § 4761.) 1158. It is provided that he shall cause suitable blanks, for vouchers required by law to be taken by agents for paying pensions, to be printed and distributed to such agents, upon which vouchers he shall cause a note to be printed, informing pensioners of the fact that no pension will be paid except upon the vouchers so issued. (R. S., § 4767.) 115®. He is authorized to appoint a duly - qualified surgeon as medical referee, who, under the control and direction of the Commissioner of Pensions, is to have charge of the examination and revision of the reports of ex- amining surgeons, and to perform such other duties touch- ing medical and sm'gical questions in the Pension Office as the interests of the service may demand. The Secretary THE SECRETARY OF THE INTERIOR. 413 is also authorized to appoint such qualified surgeons, not exceeding four in number, as may be required, who may- perform the duties of examining surgeons when necessary, and who are to be borne upon the rolls as clerks of the fourth class. (K. S., § 4776.) il©Oo All pension agents are required to give bond, with good and sufficient sureties, for such amount and in such form as he may approve. (R. S., § 4779.) The Government Hospital fob the Insane. The Secretary of the Interior is authorized to appoint the Superintendent of the Grovernment Hospital for the Insane in the District of Columbia, who must be a well-educated physician, possessing competent experience in the care and treatment of the insane, and to require of him a good and sufficient bond for the faithful perform- ance of his duties. (R. S., § 4839.) im^. The Secretary may grant an order for the ad- mission into this hospital of any insane person not charged with a breach of the peace, who is a resident of the Dis- trict of Columbia, when he shall receive an application in writing from a member of the Board of Visitors and the certificate that two respectable physicians of said District appeared before a judge of the Supreme Court of that District or a justice of the peace therein and deposed that they know the person alleged to be insane, that from per- sonal examination they believe such pei'son to be in fact insane and a fit subject for treatment in the said hospital, and that said ..person was a resident of the District when seized with the mental disorder under which he or she then labored ; also on receiving a certificate that two respectable householders, residents of the District, likewise deposed that they were acquainted with the said person alleged to be insane, and that from a personal examination of his or 414 THE EXECUTIVE DEPARTMENTS. her affairs they believed said person to be unable, under the visitation of insanity, to support himself or herself and family, or himself or herself alone, and unable to pay his or her board and other expenses at the hospital. (R. S., §§ 4845, 4846.) 11©S. He may also order the confinement in said hos- pital of any person charged with crime Avhom the court may certify to have been found insane. (E. S., § 4851.) 11@4:. Whenever the Secretary of the Interior is sat- isfied, upon evidence produced by the president of the Columbia Institution for the Instruction of the Deaf and Dumb, that any deaf and dumb person of teachable age, properly belonging to the District of Columbia, is in indi- gent circumstances, it is his duty to authorize such person to enter the institution for instruction ; or when he may be so satisfied that any blind person of teachable age is indi- gent he may cause such person to be instructed in some institution for the education of the blind in Maryland, or some other State, at a cost not greater for each pupil than is paid by such State, and he may cause such expense to be paid out of the Treasury of the United States. (R. S., §§ 4864, 4869.) The Freedmbn's Hospital. By act of June 23, 1874, (Stats. 18, p. 223,) the Freed- men's Hospital of the Disti-ict of Columbia is placed under his direction, and he is required to make all estimates for appropriations and pass upon all accounts therefor. The act also makes him accountable to the Treasurer of the United States for all expenditures. Patents. IS®^. The Secretary of the Interior is required to sign all patents to inventors, which shall be issued in the name OFFICE OF THE SECRETARY OF THE INTERIOR. 415 of the United States under the seal of the Patent Office, countersigned by the Commissioner of Patents. (K. S., § 4883.) The Office of the Secretaby of the Interior. II ©@. This office has been organized, to some extent, after the manner of the office of the Secretary of the Treas- ury. It comprises the following-named divisions : 1. Appointment. 2. Disbursements. 3. Indian Affairs. 4. Lands and Railroads. 5. Pensions and Miscellaneous. 6. Public Documents. 7. Returns Office. 11^1'. There is also a division in charge of the Assistant Attorney-General. This officer is connected with the Department of Justice, but is assigned by the Attorney-Greneral to the Department of the Interior as the Law Officer or Solicitor of that depart- ment. His duties, as designated by the head of that department, embrace the consideration of all cases coming up on appeal to the Secretary of the Interior from the decisions of the Commissioner of the General Land Office ; also the con- sideration of questions of law submitted by the Commis- sioners of the General Land Office, Pensions, Indian Affairs, and Education; also of questions affecting the supervisory control of the Secretary of the Interior over the Commissioner of Patents. It is made the duty of the Assistant Attorney-General before named also to investigate charges preferred against officials under the control of the Department of the Inte- rior, and to consider all questions of law submitted to him 416 THE EXECUTIVE DEPARTMENTS. in relation to the discharge by the Secretary of the Interior of his official duties. 11^8. The divisions into which the office of the Secre- tary of the Interior has been organized are not provided for by law, but are founded upon a wise arrangement for the more systematic transaction of business. The heads of the several divisions are designated by the Secretary from clerks of the fourth class, their compensation being increased by authority of law, which provides that the Sec- retary may in his discretion pay two hundred dollars addi- tional per annum to eight clerks of that class. I. The Appointment Division. ll@ll. This division has charge of all matters connected with the appointment, removal, resignation, and charges of official misconduct of officers, clerks, and employees of the Interior Department, whether employed in Washington or elsewhere. It has charge also of all applications for office, which are registered and placed on file, ready for reference when required ; also of all records of appointments, Sec, and of all correspondence relating to these subjects. It has also charge of the business and correspondence per- taining to leaves of absence of officers and employees, and of the official bonds required by law to be executed by appomtees to office in this department. II. The Division op Disbursements. SI 7®. This division is under charge of the Disbursing Clerk of the department. He is required to give a bond to secure faithful accountability for all moneys placed in his hands. The duty devolves upon him of disbursing for the following objects of appropriation. In this he is assisted by the clerks forming the division : For salaries of the Secretary, officers and employees, and for the contin- OFFICE OF THE SECRETARY OF THE INTERIOR. 417 gent expenses of the department ; for annual repairs of the United States Capitol and the improvement of the Capitol grounds ; for lighting the Capitol and grounds ; and for the expenses of the Freedmen's Hospital and the Smith- sonian Institution. If?^!. Besides the disbursement of the appropriations made for this department, this division prepares for the signature of the Secretary of the Interior all requisitions upon the Secretary of the Treasury for moneys to pay army and navy pensions ; to support and maintain the various tribes of Indians in the United States ; to pay Indian agents, surveyors-general, registers and receivers of the public lands and the contingent expenses of their offices ; and to pay for the surveying of the public lands. It also prepares the requisitions on account of the Grovernment Hospital for the Insane, of the Columbia Hospital for Women, Children's Hospital, Soldiers and Sailors' National Orphans' Home, and the Columbia Institution for the Deaf and Dumb, all beneficiaries of the United States located in Washington. 1.1.7^. This division also prepares the estimates of ap- propriations required to be made by Congress annually for the several bureaus of the department, for the payment of army and navy pensions, and for the purchase of Indian supplies. • III. The Division of Indian Affairs. UfS. This division is charged with the examination of applications made by Indian agents for permission to pur- chase supplies for Indians, the examination of contracts entered into for supplies, transportation, &c., and the ex- amination of deeds made to the Indians for lands. It also examines into claims made on account of depredations committed by the Indians. It attends to the appointment of Indian commissions and boards of appraisement. 27 418 THE EXECUTIVE DEPARTMENTS. 11741. In this division, also, an administrative examina- tion is made of accounts of Indian agents and others for supplies furnished the Indians, These accounts are first received by the Board of Indian Commissioners and sub- mitted to the executive committee thereof for examination, revisal, and approval. They are then fonvarded by the board, with a statement of the reasons for approval or dis- approval, to the Secretary of the Interior. The action of the latter, as regards his approval or disapproval of the action of the Board of Commissioners, is founded upon the examination made in this division of his office. These accounts are then referred to the Second Auditor of the Treasury for adjustment, and are finally examined in the office of the Second Comptroller. lt.75. This division is also charged with the examination of the accounts of Indian trust funds, and of the interest on investments of the proceeds of lands ceded by the In- dians under treaty stipulations. 11*^0. It has charge of all correspondence relating to Indian affairs, excepting that relating to charges against officers in the Indian service. IV. The Division of Lands and Kailboads. 11 TT. This division'has charge of all correspondence of the Secretary's office relating to public lands and land- grant railroads. It keeps the docket of cases appealed to the Secretary of the Interior from the decisions of the G-eneral Land Office, and the record of the Secretary's decisions therein. It prepares for approval lists of swamp, railroad, internal improvement, and other selections of lands, and attends to matters connected with the adminis- trative or supervisory powers of the Secretary regarding revolutionary bounty land scrip, &c. OFFICE OF THE SECKETAKY OF THE INTERIOR. 419 V. The Division of Pensions and Miscellaneous. IITS. This division is charged with matters pertaining to duties devolving upon the Secretary of the Interior regarding pensions and bounty lands, patents, and the cen- sus ; also those concerning the Grovernment Hospital for the Insane, Freedmen's Hospital, Columbia Hospital for Women; the Columbia Institution for the Deaf and Dumb, the National Soldiers and Sailors' Orphans' Home, and the new jail, all in the District of Columbia. VI. The Division of Public Documents. 117®. This division has charge of the care and dis- tribution of all public documents issued by the Grovern- ment, the custody and distribution of which devolve by statute (R. S., §§ 497-511) upon the Secretary of the Inte- rior. These documents include all excepting those pub- lished for the especial use of Congress or of any of the executive departments. The division is under the charge of an officer provided for by law and designated Superintendent of Public Docu- ments. 118#. In addition to the custody of these documents, this division has the management of the library of the department. It has charge of the compilation and publi- cation of the United States Biennial Register, or "Blue Book," containing the names of all officers of the United States, &c. It has the charge of the issuing of requisitions for the printing and binding of the Interior Department. VII. The Eetubns Office. 1181. The statutes require the Secretary of the Interior to provide a proper apartment, to be called the Returns Office, in which are to be filed the returns of contracts 420 THE EXECUTIVE DEPARTMENTS. made by the Secretary of War, the Secretary of the Navy, and the Secretary of the Interior. 118^0 These returns are filed, as required by law, so as to be of easy access ; they are arranged in classes according to the officer by whom they are made, and num- bered in the order in which they are made. An index book is also kept in this division, containing the names of the contracting parties, with the number of each contract oppo- site the names respectively. This index book and the returns are by law subject to the inspection of any j)erson desiring the privilege. iS8^. The clerk in charge furnishes copies of the re- turns to any person paying therefor at the rate of five cents for every one hundred words, and causes such copies to be attested in the proper form. The Board of Indian Commissioners. 1184:. This board, although not a bureau or oi'ganiza- tion of the Interior Department, is nevertheless so inti- mately connected with the same, through its relations with the Indian service, as to demand some m.ention in this place. It was created by act of Congress of April 10, 1869, to consist of ten persons, to be appointed by the President from men eminent for intelligence and philanthropy. They serve without compensation. 118^. The board is authorized to supervise all expend- itures of money appropriated for the benefit of the Indians, and, in connection with the Commissioner of Indian Affairs, to inspect all goods purchased for the Indians. (R. S., § 2041.) 118@. Any member of the board is empowered to in- vestigate all contracts, expenditures, and accounts in con* nection with the Indian service, and is allowed free access to all books and papers relating thereto in any Government office. (R. S., § 2042.) THE BOARD OF INDIAN COMMISSIONERS. 421 118 y. Payments are prohibited by any officer of the United States to contractors for supplies, transportation, buildings, or machinery, on the receipts or certificates of the Indian agents or superintendents, beyond fifty per cent. of the amount due, until the accounts and vouchers shall have been submitted to the executive committee of the Board of Indian Commissioners for examination and ap- proval. These accounts and vouchers, after passing the scrutiny of the board, are required by law to be forwarded to the Secretary of the Interior for his final determination. (E. S., § 2107.) 422 THE EXECUTIVE DEPARTMENTS. CHAPTER XXV. THE GENERAL LAND OFFICE. 1188. The Greneral Land Office was established as a bureau of the Treasury Department by the act of April 25, 1812. (2 Stats, at Large, p. 717.) On the creation of the Department of the Interior, in the year 1849, it was trans- ferred to the -latter, of which department it is now a most important bureau. It has charge, under the general super- vision of the Secretary of the Interior, of the care, preserva? tion, sale, and disposition of our vast public domain. It is through this office, under the immediate agency of survey- ors-general and their subordinates, that all surveys of the public lands are made, and, under the like agency of reg- isters and receivers, that those lands are entered, sold, and located. Through the latter agency the proceeds of the sales are collected and paid into the Treasury. It is in this office, subject to appeal to the Secretary of the Interior, that the innumerable questions arising under the home- stead, pre-emption, and bounty land laws are considered and determined. Surveys. 118©. The public lands are required to be surveyed, and for this purpose the statutes provide for the appoint- ment of surveyors-general for Louisiana, Florida, Minne- sota, Kansas, California, Nevada, Oregon, Nebraska, Iowa, Colorado, and the Territories of New Mexico, Idaho, Wash- ington, Montana, Wyoming, and Arizona. Each of these surveyors-general is requu-ed to engage a sufficient number of skillful surveyors as his deputies. THE GENERAL LAND OFFICE. 423 1190. All the public lands are required, where practi- cable, to be divided by north and south lines, run accord- ing to the true meridian, also by others crossing them at right angles, and to be formed into townships of six miles square. These townships are required to be subdivided into thirty-six sections, each section to contain, as near as may be, six hundred and forty acres, or one mile square of land. Any number of contiguous townships north or south of each other constitute a range. The townships bear num- bers, in respect of the base line, either north or south of it ; and the tiers of townships or ranges bear numbers, in respect of the meridian line, accoi*ding to their relative position to it, either on the east or west. The sections are numbered consecutively, beginning with number one, the northeast section, and proceeding then west to and including number six ; thence alternatifig east and west with progressive num- bers until the thirty-six are completed. Further subdivis- ions of these sections into tracts of one hundred and sixty acres are designated quarter sections, viz., northeast, north- west, southeast, and southwest quarters. 1191. In Nevada, Oregon, and California, when deemed advisable, a departure may be made from this rectangular form of surveys. 119S. The statutes designate by boundaries ninety-three land districts, and fix the location therein of the respective land offices ; but this designation may be varied, but not increased, by the President and the Secretary of the Inte- rior as the public interests may seem to require. Pre-emptions. lt9S. Every person being a head of a family, or widow, or single person over the age of twenty-one years and a cit- izen of the United States, or having filed a declaration of intention under the naturalization laws, who has made a 424 THE EXECUTIVE DEPARTMENTS. settlement in person on the public lands subject to pre- emption, and who inhabits and has improved the same, and who has erected a dwelling thereon, is authorized to enter with the register of the land office for the district in which such land lies, by legal subdivisions, any number of acres not exceeding one hundred and sixty, or a quarter section of land, to include the residence of sut;h claimant, upon paying to the United States the minimum price of such land, viz., one dollar and twenty-five cents per acre. (R. S., §§ 2259, 2357.) 119 J:. Before any such person is entitled to the benefit of this provision, he is required to make proof before the receiver or the register of the particular land district that he has not before had the benefit of any pre-emption ; that he is not the owner of three hundi-ed and twenty acres of land in any State or Territory ; that he has not settled upon the land for speculation, but in good faith for his own use ; that he has not made any agreement, directly or indirectly, through which the title may inure, in whole or in part, to the benefit of any person except himself. (R. S., § 2262.) 119^. He is required, moreover, within thirty days after his settlement, to file with the register a written statement describing the land and declaring his intention to claim the same under the pre-emption laws, and, within twelve months after such settlement, to make the required proof and pay- ment ; otherwise the land will be subject to the entry of any other purchaser. (R. S., § 2264.) Homesteads. 11911. Every person the head of a family, or who has arrived at the age of twenty-one years and is a citizen of the United States, or who has filed his declaration of inten- tion under the naturalization laws, and any soldier, officer, or seaman who served in the United States army, navy, or HOMESTEADS. 425 marine corps in the war of the rebellion of 1861 for ninety days and was honorably discharged, or, in case of his death, the widow or orphan children of the same, may enter one quarter section or a less quantity of unappropriated public lands upon which a pre-emption claim has been filed by such person or persons, (excepting mineral lands,) which at the time of application may be subject to pre-emption at one dollar and twenty-five cents per acre ; or eighty acres or less of such unappropriated lands subject to pre-emption at two dollars and fifty cents per acre, to be located in a body, in conformity with the legal subdivisions of the public lands, and after the same have been surveyed. And any person owning and residing on land may, under this provision, enter other land lying contiguous which shall not, with the land so already owned and occupied, exceed one hundred and sixty acres. (R. S., §§ 2289, 2304.) 11@7'. In order to obtain the benefit of this provision, the person must make the necessary proof, showing that he comes within the law, that the application is made for his exclusive use and benefit, and that his entry is made for the purpose of actual settlement and cultivation. He must also pay a fee of five or ten dollars to the receiver or reg- ister, as the quantity of the land is eighty acres or more. (R. S., § 2290.) 111^8. On the expiration of five years from the date of entry, and within two years afterwards, the person making such entry or his representatives will be entitled to a pat- ent. He may, however, at any time before the expiration of the five years pay the minimum price of the land, and obtain a patent upon making proof of settlement and cul- tivation as provided by law with respect to pre-emption rights. In the former case, to obtain the patent he must prove by two credible witness that he has resided upon or cultivated the land for the term of five years immediately 426 THE EXECUTIVE DEPARTMENTS. succeeding the filing of the affidavit for entry, and must make affidavit that no part of the land has been alienated, except for church, cemetery, or school purposes, or for right of way of a railroad. (R. S., § 2291.) This condition as to five years' settlement is modified to require a shorter period from the date of entry in case of soldiers, officers, and seamen who served in the United States army, navy, or marine corps during the war of the rebellion of 1861 and were honorably discharged. Timber Culture Entry. IIU^. Any person the head of a family, or who has arrived at the age of twenty-one years and is a citizen of the United States, or who shall have made his declaration under the naturalization laws, who shall plant, protect, and keep in a healthy growing condition for eight years forty acres of timber, the trees not to be more than twelve feet apart each way, on any quarter section of the public lands, or twenty acres on any legal subdivision of eighty acres, or ten acres on any legal subdivision of forty acres, or one- fourth part of any fractional subdivision of land less than forty acres, will be entitled to a patent for the whole of said quarter section, or of such legal subdivision of eighty or forty acres, or fractional subdivision of less than forty acres, at the expiration of the said eight years, on making proof of such fact by not less than two credible witnesses. No person is, however, allowed to make more than one entry, unless fractional subdivisions of less than forty acres are entered, which, in the aggregate, shall not exceed one quarter section. 1^D€>, To obtain the benefits of this provision, it is required that on application to the register of the proper district the applicant shall make affidavit before that offi- cer, the receiver, or some officer authorized to administer TIMBER CULTURE AND BOUNTY LANDS. 427 oaths in the district having a seal of office, that the entry is made for the cultivation of timber, and shall pay ten dollars, whereupon he shall be permitted to make entry of the quantity of land specified. He is required, if the entry is of a quarter section, to break ten acres the first year, ten acres the second year, and twenty acres the third year ; also to plant ten acres the second year, ten the third year, and twenty the fourth year. If the entry is of eighty acres, he is required to break and plant at said times one-half the quantity. If the entry is of forty acres, he is required to break and plant one-quarter of the quantity at said times ; and proportionately for an entry of a smaller subdivision. Bounty Lands. 1S®1. The system of bounty lands, as one of reward held out to those who have performed military service for the United States, is much complicated by the numerous enactments of Congress on the subject. By act of March 3, 1855, the provisions of which, in connection with those of some of the previous acts, were re-enacted in the Revised Statutes, the bounty of the Grovernment was extended in favor of all commissioned and non-commissioned officers, musicians, and privates, whether regulars, volunteers, ran- gers, or militia, who performed military service not less than fourteen days in the war with Great Britain of 1812, and in any Indian or other war in which the United States has been engaged since the year 1790 and prior to the 3d of March, 1855, or, if deceased, in favor of the widow or minor children of such person. It was also extended to the same class of soldiers who served in certain named battles during that period without regard to the length of service. IS®^. It is provided that each of the beneficiaries so entitled shall receive a warrant for one hundred and sixty acres of land. These warrants are issued by the Commis- sioner of Pensions. 428 THE EXECUTIVE DEPARTMENTS. Upon the return of these warrants to the Greneral Land Office with evidence of location legally made, a patent may issue for the lands so located. Analogous to these lands is a class known as Virginia military bounty lands, based on warrants issued by Vir- ginia in recognition of the services of her soldiers in the Continental Line during the Revolutionary War and re- maining vmsatisfied, the obligation for which was assumed by the Greneral Grovernment by act of August 31, 1852, as amended by act of June 22, 1860 ; provided that liability was allowed by the State authorities prior to March 1, 1852. The law authorizes the issue of land scrip at $1.25 per acre, by the Secretary of the Interior, on the surrender of the warrant, such scrip to be received in payment of public lands subject to private entry. jyiiNERAii Lands. 1S03. All lands of the public domain valuable on account of their mineral deposits are reserved by law from pre-emption, homestead, bounty location, and from ordi- nary disposal by sale or otherwise, and are subject to spe- cial provision of the statutes. They are free and open to exploration, occupation, and purchase by citizens of the United States, and by persons who have declared their in- tention imder the naturalization laws, according to the local customs or rules of miners in the several mining districts, so far as the same are applicable and not inconsistent with the laws of the United States. To obtain a patent for such lands on any claim of location, the applicant must file in the proper land office his application under oath, showing a compliance with the law, and file a plat and field-notes of the claim, made under direction of the United States Surveyor-Greneral, showing accurately the boundaries, which must be distinctly marked by monuments on the ground. MINERAL AND DESERT LANDS. 429 He must post a copy of such plat, together with a notice of his application for a patent, in a conspicuous place on the land, previous to the filing of his application, which fact he shall prove by at least two persons, and he must file a copy of the notice in the proper district land office. It is then required that the register of the land office shall publish a notice of such application, for a period of sixty days, in a newspaper to be designated by him as published nearest to the claim ; also that he shall post such notice in his office for the same period. The claimant is requhed, at the time of filing his application, or at any time within the sixty days qf publication, to file with the register a certifi- cate of the Surveyor-G-eneral that five hundred dollars' worth of labor has been expended or of improvements have been made on the claim by himself or grantors, and that the plat is correct, with such further description as will fully identify the clq,im, and furnish an accurate descrip- tion, to be incorporated in the patent. He is required also, at the expiration of the sixty days of publication, to file his affidavit, showing that the plat and notice have been posted in a conspicuous place on the claim during such period. If no adverse claim shall have been filed with the register and receiver of the proper office at the expiration of the sixty days of publication, it is to be assumed that the applicant is entitled to a patent, upon payment to the proper officer of five dollars per acre. Desert Lands. I^l>4, Special provision is made by the recent act of Congress of March 3, 1877, for the sale and acquisition of lands in certain States and Territories described as desert lands. The benefit of this is extended to citizens, or any persons of lawful age entitled to become citizens who have filed then- declarations to become citizens. Upon the pay- 430 THE EXECUTIVE DEPARTMENTS, ment of twenty-five cents per acre and the filing of a dec- laration, under oath, with the register and receiver of the proper land district, that the applicant intends to reclaim the described tract of desert land, not exceeding one sec- tion, in the manner and under the limitations as provided in the act, and upon the production of satisfactory proof, within three years thereafter, to those officers, of the recla- mation of the land, and on the additional payment of one dollar per acre, a patent for the same may be issued. This act has application only to the States of California, Oregon, and Nevada, and to the Territories of Washington, Idaho, Montana, Utah, Wyoming, Arizona, NewMexico, and Dakota. The determination as to what constitutes desert land is subject to the decision of the Commissioner of the General Land Office. The act, however, declares that all lands, exclusive of timber and mineral lands, which will not without irrigation produce some agricultural crop, shall be deemed desert lands. The fact is to be proved by the oaths of two or more credible witnesses, Avhose affidavits are to be filed in the land office of the land district in which the tract of land is situated. Eeserved Town Sites on the Public Lands. ISOS. The statutes authorize the reservation of town sites on the public lands, on the shores of harbors, and at the junction of rivers, important portages, or any natural or prospective center of population. These sites may be sur- veyed into urban or suburban lots, and a cash value is authorized to be fixed by appraisement to the same. They may be offered for sale at public outcry to the highest bid- der, and afterwards may be held subject to sale at private entry according to regulations ; but no sale may be made of a lot at less than its appraised value. In a case where parties have founded a city or town on TOWN SITES AND AGRICULTURAL-COLLEGE SCRIP, 431 the public lands they may file a plat of the; same, which is not to exceed six hundred and forty acres in extent, with the recorder of the proper coimty, giving the name of the city or town, with various minutiae. Within a month after the filing of the plat the parties must transmit to the Gen- eral Land Office a verified transcript of the same, accom- panied by the testimony of two witnesses that such city or town has been established in good faith, and also file a similar plat with the proper register and receiver when the town is within a land district. At any time thereafter the lots may be off'ered at public sale to the highest bidder, sub- ject to a minimum price of ten dollars for each lot, and any lot not so disposed of will thereafter be liable to private entry at such minimum price, or at such reasonable increase or diminution as the Secretary of the Interior may order from time to time, after at least three months' notice. AaRICULTUKAIi-COLLEGE SCRIP. In addition to these classes, mention should be made of the agricultural-college scrip issued by authority of the act of July 2, 1862, to the several States, in certain cases, for the support of agricultural colleges. This scrip the States were authorized to dispose of, and the assignees to locate the same on any unappropriated public lands subject to private entry at one dollar and twenty-five cents per acre. 1^#@, Besides the disposal of the public lands in the manner before mentioned, they may be offered at stated public sales to the highest bidder in half-quarter sections ; and may be sold at private sale, at the option of the pur- chaser, in entire sections, half and quarter sections, and half-quarter or quarter-quarter sections. ISO 7. A person making application at any of the land offices for the purchase at private sale of a tract of land must produce to the register a memorandum, in viTiting, 432 THE EXECUTIVE DEPARTMENTS. describing the tract, -wliicli he shall enter by the proper number of the section, half section, quarter section, and so on, and of the township and range, subscribing his name thereto, which memorandum shall be preserved on file in the register's office. The price at which the lands are to be offered is one dollar and twenty-five cents per acre at private sale, and not less than that price at public sale. 1^®8. In order that public lands may be exposed to public sale, they are required to be advertised for a period not less than three nor more than six months prior to the day of sale, unless otherwise specially ordered, and such sales are to be kept open for two weeks, and no longer. 1^®!^. The foregoing exhibits the several modes in which title to the public lands may be acquired. The cir- culars, instructions, regulations, and decisions of the Gren- eral Land Office in exposition of the numerous statutes regarding the public domain would of themselves fill a volume. It is designed here merely to refer, as succinctly as pos- sible, to the specific duties of the Commissioner and to the organization of his office for business. 1^1®. The head of the office is designated the Commis- sioner of the Greneral Land Office. The subordinate officers are — 1. Chief Clerk. 2. Recorder of the General Land Office. 3. A Principal Clerk of the Public Lands. 4. A Principal Clerk on Private Land Claims. 5. A Principal Clerk of Survey. 1^11. As it is not practicable for the President of the United States to sign the numerous patents issued, the statutes provide him with a Secretary to sign the same, in his name and for him. This Secretary performs his duties at the Department of the Interior and in connection with the Land Office. THE GENERAL LAND OFFICE, 433 The Commissioner of the General Land Office. 1^13. It is specified by law that the Commissioner of the Greneral Land Office shall perform, under the direction of the Secretary of the Interior, all executive duties apper- taining to the surveying and sale of the public lands of the United States, or in anywise respecting such lands, and also such duties as relate to private claims for land, and the issuing of patents for all grants of land under the au- thority of the Government. (R. S., § 453.) 1^1^. It is his duty, when required by the President or either House of Congress, to make a plat of any land surveyed, and to give such information respecting the pub- lic lands and the business of his office as he shall be direct- ed. (R. S., § 455.) 1^14. All returns relative to the public lands are made to him. He has power to audit and settle all public accounts relative thereto, and is required on such settlements to cer- tify the balances and to transmit the accounts, with the vouch- ers, to the Third Comptroller of the Treasury for his exam- ination and decision. (R. S., § 458.) He is thus made an auditing officer, with duties relating to accounts pertaining to public lands, of like character as those devolving on the different Auditors of the Treasury respectively with regard to their several subjects of accoimting. 1S15. The Commissioner is authorized to furnish to applicants exemplifications of patents, or papers on file or of record in his office, on payment by them of fifteen cents per one hundred words, and two dollars for copies of town- ship plats or diagrams, with an additional sum of one dollar for the Commissioner's certificate of verification under seal of his office. These fees are to be paid into the Treasury. (R. S., § 461.) Such copies so certified, or in his absence by the Principal Clerk, are entitled to be received in evi- 28 434 THE EXECUTIVE DEPARTMENTS. dence equally with the originals in courts of justice. (R. S., §§ 891, 2469.) 1^1^. When, as provided by law, the field-notes, maps, records, and other papers are turned over to State author- ities on the completion of the surveys in any district, the same authority, powers, and duties relative to the survey, resurvey, or subdivision of the lands, and all matters con- nected therewith, as were previously exercised by the Sur- veyor-Greneral whose district included the jjarticular State, vest in and devolve upon the Commissioner of the Land Office. And it is provided that, under his direction, any deputy surveyor or other agent of the United States shall have free access to such papers and records, for the pur- pose of taking extracts therefrom or making copies, without charge of any kind. (R. S., §§ 2219, 2220.) 1^17. The Commissioner of the Land Office receives the monthly returns of receivers, of all moneys paid to their respective offices ; also quarterly accounts current of their debits and credits. (R. S., § 2245.) 1S18. Upon his recommendation and the approval of the Secretary of the Interior, the President may order the discontinuance of any land office, and the transfer of any of its business and archives to any other land office within the same State or Territory. (R. S., § 2252.) 1^1®. He is empowered to entertain appeals from the decisions of district registers and receivers in cases of con- tests for the right of pre-emption, and his decision is final, unless an appeal is taken to the Secretary of the Interior. (R. S., § 2273.) 1@^®. He is empowered to establish the maximum charges for surveys and publication of notices to be in- curred by applicants for mining claims. (R. S., § 2334.) ISSIl. Whenever any reservation of public lands is brought into market, the Commissioner of the Land Office THE GENERAL LAND OFFICE. 435 is required to fix the minimum price, not less than one dol- lar and twenty-five cents per acre, below which such lands may not be disposed of. (R. S., § 2364.) 1^@S. He is empowered, when he is satisfied, from the proof submitted, of an error in an entry of lands by mis- take of numbers, and, in certain cases, where it appears that every reasonable precaution has been taken to avoid mistake, to change the entry and transfer the payment from the tract erroneously entered to that intended to be entered, if unsold, and if sold, to any other tract liable to entry. (R. S., § 2372.) a^^S. His approval of contracts for the survey of the public lands is necessary before they can become binding on the United States, except in such cases as he may other- wise specially order. (R. S., § 2398.) Besides the printed manual, relative to surveys, dated February 22, 1855, and the special instructions of the Surveyor-General not in con- flict therewith, the instructions of the Commissioner are required to be taken and understood as a part of every such, contract. (R. S., § 2399.) ISSJ:. It is the duty of the Commissioner to fix the prices per mile for public surveys, in no case exceeding the legal maximum ; and he is required to prepare instruc- tions, under which each Surveyor-G-eneral may keep an accurate account of the cost of surveying and platting private land claims, to be reported to the General Land Office with the map of such claim, so that the cost may be paid into the Treasury before the patents issue. (R. S., § 2400.) ■12S5. Under the instructions of the Commissioner, the settlers in a township may have, at their own cost, a survey made of such township by the Surveyor-General and a re- turn of such survey filed in the general and local land offices ; provided such township is within the range of the regular 436 THE EXECUTIVE DEPARTMENTS. progress of public surveys embraced by existing standard lines or bases for the township and subdivisional surveys. (R. S., § 2401.) 13^6. He may authorize, in his discretion, public lands in Oregon densely covered with forests or thick undergrowth to be surveyed at augmented rates, not exceeding eighteen dollars per mile for standard parallels, fifteen dollars for township, and twelve dollars for sectional lines ; and in California and Washington Territory, at augmented rates, not exceeding eighteen dollars per lineal mile for standard parallels, sixteen dollars for township, and fourteen dollars for section lines. (R. S., §§ 2404, 2405.) I3S7. When the. surveys in Oregon and California, or any portion of them, are so required to be made as to ren- der it expedient to make compensation by the day instead of by the mile, the Commissioner, under duection of the Secretary of the Interior, may make such fair and reason- able allowance as is in his judgment necessary to insure the accurate and faithful execution of the work. (R. S., § 2411.) 12S8. He is empowered to prescribe regulations gov- erning the assignment of military bounty land warrants, and of valid locations of the same, so as to vest the assignee with all the rights of the original owner. (R. S., § 2414.) 1SS9. It is the duty of the Commissioner, \mder regu- lations of the Secretary of the Interior, to cause to be located, free of expense, any warrant transmitted by the holder to the Greneral Land Office for that purpose, in such State or land district as the holder or warrantee may desig- nate, and upon good farming land as far as practicable, whereupon a patent will issue to the warrantee or holder. (R. S., § 2437.) 1330. Subject to the final adjudication of the Commis- sioner, an actual settler on the public lands who has made an error in the location of a bounty land warrant may re- THE GENERAL LAND OFFICE. 437 locate the same upon the land actually settled upon and improved by him, if the same be then vacant, on making proper proof to the satisfaction of the local land officers in accordance with the regulations of the Commissioner. (K. S., § 2446.) 1^31. He is authorized to decide, upon principles of equity and justice as recognized in courts of equity, and in accordance with regulations to be settled, consistently with such principles, by the Secretary of the Interior, the Attor- ney-Greneral, and the Commissioner conjointly, all cases of suspended entries of public lands and of suspended pre- emption land claims, and to adjudge in what cases patents shall issue upon the same. (R. S., § 2450 ; act February 27, 1877.) l^SS. He is required to report to Congress, at the first session after any such adjudications have been made, a list of the same, under the classes prescribed by law, with a statement of the principles upon which each class was de- termined ; also to arrange his decisions into two classes, — the first class to embrace all such cases of equity as may be finally confirmed by the board, constituted of the Attorney- Gi-eneral and the Secretary of the Interior, as provided in section 2451 of the Revised Statutes ; and the second class to embrace all such cases as the board reject and decide to be invalid. (R. S., §§ 2452, 2453.) l^gg. He is empowered to order into market, after due notice and without the formality of a proclamation of the President, all lands of the second class, though before unproclaimed and unofFered, and such other isolated and disconnected tracts or parcels of unoffered lands which in his judgment it would be proper to expose to sale in like manner. (R. S., § 2455.) 1^34. Where patents have been already issued on en- tries which are confirmed by the board of adjudication before referred to, the Commissioner of the Land Office, 438 THE EXECUTIVE DEPAETMENTS. upon the cancelling of the outstanding patent, is authorized to issue a new patent on such confirmation to the person who made the entry, his heirs or assigns. (R. S., § 2456.) 1330. Upon proof by the authorized agent of the State, before the Commissioner of the Land Office, that any of the lands purchased by any person from the United States prior to March 2, 1855, were swamp lands within the meaning of the act entitled " An act to enable the State of Arkansas and other States to reclaim the swamp lands within their limits," approved September 28, 1850, it is provided that the purchase-money shall be paid over to the State wherein said land is situated, and that when the lands have been located by warrant or scrip the said State shall be author- ized to locate a like quantity of any of the public lands subject to entry at one dollar and twenty-five cents per acre or less, the proper patents to be issued therefor, and the decision of the Commissioner to be first approved by the Secretary of the Interior. (R. S., § 2482.) 193@. He is required to prepare and issue regulations necessary and proper for the purpose of carrying into effect the act of March 13, 1877, entitled "An act to en- courage the growth of timber on western prairies." (Act March 13, 1877, § 6.) 133'^. He is also authorized, under direction of the Secretary of the Interior, to enforce by appropriate regu- lations every part of the provisions of the statutes relating to the public lands not otherwise provided for. (R. S., § 2478.) 1338. The Commissioner is assisted in his duties by the following divisions, constituting, with then* chiefs, the organization of his office, viz.: I. The Chief Clerk's DrvisiON. This division is presided over by the Chief Clerk of the office, who, in the absence of the Commissioner or in case THE GENERAL LAND OFFICE. 439 of a vacancy in the office for a specified time, is Acting Commissioner. His actual duty by law is to supervise the general duties of the other clerks of the. office. In the organization of the office made by its head, a division is placed under his immediate charge, designated as above, which is engaged in general correspondence, copying, and in the transaction of general routine business. II. The Recorder's Division. 1SS®« This division has placed at its head the Re- corder of the General Land Office, an officer provided for by law. His duties, as defined by statute, are to certify and affix the seal of the office to all patents for public lands, and to attend to the correct engrossing, recording, and transmission of such patents, to prepare alphabetical indexes of the names of patentees and of persons entitled to patents, and to prepare such copies and exemplifications of matters on file or of record in the office as the Com- missioner may from time to time direct. In addition to this, it is his duty to countersign all patents for lands issued from the office. It is made his duty, in the organi- zation of the office, to keep files of all original papers forming the basis of patents issued ; also of all patents undelivered or uncalled for. In this division all patents are recorded in large volumes, and the muniments of title on which these patents are founded are systematically filed and arranged by States, land districts, and numbers. III. The Public Land Division. 1^4®. This division has for its head the Principal Clerk of Public Lands, an officer named and constituted specifi- cally in the law organizing the office. His duties, however, are left to assignment by the Commissioner. In the per- formance of these, he and the division under his direction 440 THE EXECUTIVE DEPARTMENTS. have charge of the preliminary business connected with the disposal of public lands after survey, as distinguished from the lands covered by private land claims. In this division, as soon as surveys are made tract books are open, in which the smallest legal subdivision established by the surveys and the areas thereof are noted. In these books are noted also all private claims, reservations, pre-emptions, and homestead filings ; also all cash and other entries, selections by States, under the act of September 4, 1841, granting lands for internal improvements by corporations under Congressional grants for various educational pur- poses ; also all entries and locations of the various species of land scrip. It devolves upon this division likewise to examine the greater portion of these entries and loca- tions, Vi^ith regard to the regularity of the papers and the sufficiency of the proof, to see that any errors therein are rectified. To this end it prepares and sends out the neces- sary correspondence, meantime holding the cases in sus- pension, and where they are in proper condition for final action it approves the same for patenting or holds them for cancellation. This division also passes upon numer- ous contested cases, receives and submits appeals to the head of the department, and communicates the results to the proper officials and the persons concerned. In this division also are adjudicated, on principles of equity and justice, according to the provisions of sections 2450 and 2457 of the statutes, all suspended entries of public lands. These adjudications are submitted to a board, consisting of the Secretary of the Interior and Attorney-Greneral, for con- firmation. It also attends to much miscellaneous business, such as the work necessary for the disposal of abandoned reservations under special acts of Congress, or for giving effect to acts passed for the benefit of private parties hav- ing rights to be adjusted in regard to public lands, or for THE GENERAL LAND OFFICE. 441 restoring to market, lands withdrawn from time to time for various causes. S^JrS. Circular instructions to the district land offices, bringing lands into market under special or general laws, issue from this division. The division also prepares reports for the Commissioner on various subjects relating to official business called for by the head of the department or by Congress, and it performs miscellaneous duties of like character. It is a division of general duties and sources of information regarding lands. IV. The Division of Private Land Claims. 1® J:S. This division is in charge of the Principal Clerk of Private Land Claims. The business transacted relates to the examination, adjudication of and final action in all claims based upon British, French, Spanish, and Mexican titles, recognized and protected by acts of Congress or by treaty stipulations, which in the main lie within the territory acquired from foreign powers. 1^4^. In this division also all locations of lands are passed upon which are authorized by Congress in lieu of lands injured by earthquakes in the county of New Madrid, Missouri. IS4M:. This division is also charged with the adjust- ment of donation and mission claims in the State of Oregon and Territory of New Mexico, and of donation claims in the Territory of New Mexico. 1@4:^. It has likewise the charge of the examination of allotments under treaty provisions to the Indians ; also of the preparation and examination of scrip issued in accord- ance Avith law in lieu of certain unsatisfied private claims. V. The Division op Public Surveys. i^J-@, This division is in charge of the Principal Clerk of Surveys. It is charged with the supervision of all work 442 THE EXECUTIVE DEPARTMENTS. relating to the survey of public lands. It prepares instruc- tions to the Surveyors-G-eneral relative to the extension of surveys or the examination and correction of eiToneous surveys. 1^J:7. In this division all contracts for surveys of the public lands are examined, passed upon, adjusted, and sub- mitted to the Treasury Department for payment. All re- turns of surveys are referred to this division for examina- tion as to correctness, and on approval are filed therein. l^^cS. It has charge also of all records and correspond- . ence relating to Indian, military, light-house, live-oak, and other reservations. 1^4:^. To this division is also refeiTed matters per- taining to the establishment of boundary lines, by astro- nomical surveys, between States and Territories of the United States ; also to surveys of Indian lands, abandoned military reservations, &c. 125®. The plats and field-notes of all surveys are retained on the files of this division, in charge of a princi- pal draughtsman, who supervises all work of draughting or copying plats of surveys, and who compiles and prepares the official land map of the United States. The duties pertaining to this section, known as the Draughting Divis- ion, embrace the construction of lateral limits of railroad withdrawals over lines of public survey ; all calculations of area and protraction of surveys ; copying of plats, tracings, and diagrams for the different divisions of the office. VI. The Division of Eaileoads. 1S51. This division is charged with the adjustment of grants, by Congressional legislation, of lands for railroad purposes, for canals, wagon roads, and other internal im- provements ; also with matters relating to the execution of laws giving the right of way through the public lands. THE GENERAL LAND OFFICE. 443 VII. The Pee-emption Division. 1S5^. This division has charge of entries made under the pre-emption and town-site laws ; also of sales of Osage Indian trust and diminished reserve lands, and of claims of parties who purchased from Mexican grantees or assigns ; also of lands within grants subsequently rejected, or which were excluded from final survey of confirmed grants. It also has charge of conflicting claims between claimants of that character and others. VIII. The Military Warrant Division. IS^S. To this division are finally referred for exami- nation and proper action the papers in locations made in satisfaction of military bounty land warrants issued by authority of various acts of Congress. Similar reference is made as regards locations made upon agricultural-college scrip and the special scrip issued to the representatives of Porterfield by act of April 11, 1860. This division examines as to xhe genuineness and regu- larity of assignments of land warrants and scrip submitted for official approval. It also prepares all revolutionary bounty land scrip ; also all patents for lands in the Vir- ginia military district of Ohio. IX. The Swamp-land Division. 1^04. This division has charge of the correspondence, records, and other matters pertaining to the adjustment of the grants of swamp and overflowed lands to the several States within their respective limits, and, in connection with the following-named division, of matters pertaining to the execution of the act of March 2, 1855, granting indemnity to the States for swamp lands disposed of by the United States after the passage of the swamp-land grant act. 444 THE EXECUTIVE DEPARTMENTS. X. The Division of Accounts. ISS^. To this division are first referred all returns made by registers and receivers of the business of the dis- trict land offices. The various dispositions of the public lands are here classified, and the quarterly accounts of the receivers of the land office are examined and adjusted. lSI»©o Accounts are also here adjusted and kept of the five per cent, fund accruing to the States upon the sales of the public lands within their respective limits ; also of the receipt and expenditures of moneys collected from depre- dators upon the public timber ; and of the sale of Osage and other Indian lands. , 13ST. All applications for repayments of moneys re- ceived for lands to which title cannot be given are here examined, and likewise applications for changing the entry of lands erroneously purchased. 1S. At any time during six months before the expi- ration of the thirty years application n>ay be made for a renewal, under regulations to be prescribed by the Com- missioner of Patents, and a renewal may be granted for a further term of thirty years upon payment also of a fee of twenty-five dollars. (R. S., § 4941.) lS4®o The head of the Patent Office is denominated the Commissioner of Patents. The statutes provide* also for an Assistant Commissioner, a Chief Clerk, and three Examiners in Chief. Besides these superior officers, pro- vision is made for an Examiner in Charge of Interferences, a Trade-mark Examiner, twenty-two Principal Examiners, twenty-two First Assistant Examiners, twenty-two Second Assistant Examiners, twenty-two Third Assistant Exam- iners, a librarian, a machinist, a number of clerks of the different classes, and for three skilled draughtsmen. 1^41. The office is organized into divisions, according to the demands and nature of the business transacted. Each of the examining divisions has its specialty of manu- factures and arts. It has the supervision of a Principal Examiner, who has the aid of Assistant Examiners of the different classes. IS4^. The clerical divisions, as now arranged, are as follow : Chief Clerk. Model Koom. Financial Clerk. Interference Records. Law Libi-arj'. Scientific Library. Appointments. Patent Heads. Official Gazette. Patent Files. Proof-reading. ' . Applications. Patent-issue. Assignments. Specifications. Orders. Draughting. Copying. 1S4^. The examining divisions are designated as fol- low : 480 THE EXECUTIVE DEPAETMENTS. Sewing-machine and Textile General Chemistiy. ' Machinery. > Printing and Stationery. Interferences. Civil Engineering. Trade-marks and Labels. Metal-working, Class A. Fine Arts. Metal-working, Class B. Calorifics : Stoves and Lamps. Harvesters and Mills. Leather-working Machinery Carriages, Wagons, and Cars. and Prodncts. Fire-arms, Navigation, and Agricultural Products. Signals. Hydraulics and Pneumatics. Mechanical Engineering. Chemistry. "Wood-working. Steam Engineering. Household. Agriculture. Philosophical. Builders' Hardware, &c. 134:4:. These divisions need not be further specially described. As regards the examining divisions, it should be stated that the men who do the substantial work of the same are supposed to be skilled in mechanical, scientific, and philosophical subjects, particularly of the special class to which they are assigned. They receive from the Division of Applications, which has charge of the distribution, such subjects as appropriately pertain to their duties according to the arrangement named, and they are expected to give the matters so in their charge skillful, patient, careful, and thorough investigation. 1S45. The statutes require of the Examiners in Chief that they shall be persons of competent legal knowledge and scientific ability, and that their duty shall be, on the written petitions of the applicants for a patent, to revise and determine upon the validity of the adverse decisions of Examiners ; and, when required by the Commissioner, to hear and report upon claims for extensions and to perform other like duties which may be assigned them. (R. S., § 482.) The duties of the Commissioner of Patents, as they are specified by statute, are as follow : THE COMMISSIONER OF PATENTS. 481 The Commissioner op Patents. ISJrII. This officer, as well as the Chief Clerk of the office, is required to give bond to tlie Treasurer of the United States for the faithful performance of his dutifes and for the proper rendition of his accounts of moneys received. (R. S., § 479.) 1047. He is required, under the direction of the Sec- retary of the Interior, to superintend or perform all duties respecting the granting and issuing of patents directed by law, and to have charge of all books, records, papers, mod- els, machines, and other things belonging to the Patent Office. (R. S., § 481.) IS48, Subject to the approval of the Secretary of the Interior, he is empowered to make from time to time proper regulations for the conduct of proceedings in that office. It is his duty to cause to be classified and aiTanged in suit- able cases, in the rooms and galleries provided for the purpose, the models, specimens of composition, fabrics, manufactures, works of art, and designs which are depos- ited in the office. (R. S., §§ 483, 484.) . 134®. He may restore to applicants such of the models belonging to rejected applications as he deems unnecessary to preserve, or he may sell or otherwise dispose of them after the application has been rejected for one year. The proceeds are to be paid into the Treasury as other patent moneys are directed to be paid. (R. S., § 485.) ISS®. He may, for gross misconduct, refuse to recog- nize any person as a patent agent, either generally or in any particular case ; the reasons therefor to be duly re- corded, subject to the approval of the Secretary of the Interior. (R. S., § 487.) ■ 1351. He may require all papers filed in the Patent Office, if not con'ectly, legibly, and clearly written, to b e 31 482 THE EXECUTIVE DEPARTMENTS. printed at the cost of the party filing them. He may print or cause to be printed copies of the claims of current issues and copies of such laws, decisions, regulations, and circu- lars as may be necessary for the information of the public. He is authorized likewise to have printed from time to time for gi-atuitous distribution, not to exceed one hundred and fifty copies, the complete specifications and drawings of each patent issued, together with suitable indexes, — one copy to be placed, for free public inspection, in the capitol of each State and Territory ; one in the clerk's office of the District Court of each judicial district of the United States, except when such offices are located in State or Territorial Capitols ; and one in the Library of Congxess, These copies are to be certified under his hand and the seal of his office. He is also authorized to have printed such numbers of specifications and drawings for sale, so certified, as may be warranted by the demand therefor, at a price not to exceed the contract price, and to furnish a complete set to any public library which will pay for binding the same into volumes to correspond with those in the Patent Office, and will also provide for their proper custody, and for con- venient access for the public thereto, under regulations to be prescribed by that officer. (R. S., §§ 488, 489, 490, 491.) 135®. The price to be paid for uncertified printed copies of specifications and drawings of patents is to be determined by the Commissioner, Avithin the limits of ten cents as the minimum and fifty cents as the maximum price. (R. S., § 493.) 13<5«S. He is required to lay before Congress in the month of January annually a report giving a detailed state- ment of all moneys received for patents, for copies of records or drawings, or from any other source whatever ; a detailed statement of expenditures for contingent and mis- THE COMMISSIONER OF PATENTS. 483 cellaneous expenses ; a list of all patents granted during the preceding year, designating under proper heads the subjects of such patents ; an alphabetical list of all the patentees and their places of residence ; a list of all pat- ents which have been extended during the year, and such other information of the condition of the Patent Office as may be useful to Congress or to the public. (R. S., § 494.) 13^4:. He is required to have the care and manage- ment of the collections of the exploring expeditions. (R. S., § 495.) 1355. Written or printed copies of any records, books, papers, or drawings belonging to the Patent Office, and of letters-patent authenticated by the seal and certified by the Commissioner or Acting Commissioner thereof, are entitled by law to be received as evidence in all cases wherein the originals could be evidence ; and any person making appli- cation therefor and paying the required fee is entitled to such copies. (R. S., §892.) 1215®. All patents signed by the Secretary of the Inte- rior are required to be countersigned by the Commissioner, and recorded, together with the specifications, in his office. (R. S., § 4883.) 1^57. On the filing of an application for a patent and on payment of the fees the Commissioner is required to cause an examination of the alleged new invention or dis- covery, and if it shall appear that the claimant is justly entitled and that his invention is sufficiently useful and important the Commissioner is required to issue a patent therefor. He may, if satisfied that the delay was unavoid- able, regard an application as not abandoned because the same is not completed and prepared for examination within the two years required by law after the filing of such appli- cation. (R. S., §§ 4893, 4894.) 1S58. It is his duty to notify claimants when their 484 THE EXECUTIVE DEPARTMENTS. applications are rejected, stating the reasons, and to order a re-examination if the applicant still persists in his claim. (R. S., § 4903.) 1S50. When in his opinion an application would inter- fere with a pendiiag application or an unexpired patent, it is made his duty to notify the applicants and patentee, as the case may be, and to direct the Primary Examiner to l^roceed to determine the question of priority of invention. And he may issue a patent to the adjudged prior inventor, unless the adverse party appeals within such time, not less than twenty days, as that officer shall prescribe. (R. S., § 4904.) 1S@@. He is empowered to establish rules for taking affidavits and depositions required in cases pending in the Patent Office, which affidavits and depositions may be taken before any officer authorized by law to take deposi- tions to be used in the courts of the United States or of the State where the officer resides. (E. S., § 4905.) IS^l. When an appeal has been taken by an appli- cant to the Supreme Court of the District of Columbia from the adverse decision of the Commissioner, the latter, on receiving notice from the court of the time and place of hearing, is required to give like notice, in such manner as the court niay prescribe, to all parties who appear to be interested therein. He is also required to furnish the court with the gTounde of his decision, fully set forth in writing, touching all the points involved by the reasons of appeal. And he may, at the request of any interested party or of the court, be examined, together -with the Examinees of his office, under oath, in explanation of the principles of the thing for which a patent is demanded. A certificate from th& court of its proceedings, received by the Commis- sioner, is required to be placed on file in his office and to govern his further proceedings in the case. (R. S., §§ 4913, 4914.) THE COMMISSIONER OF PATENTS. 48 13®3, He is authorized to issue a new patent, to replace an old one, whenever the latter is inoperative or invalid by reason of defective or insufficient specification, or through error in the patentee in claiming more than he had a right to; provided the error has arisen by inadvertence, acci- dent, or mistake, and without fraudulent or deceptive in- tention. He may in his discretion cause several patents to issue for distinct and separate parts of the thing pat- ented, upon demand of the applicant and on payment of the required fee for a reissue for each of such reissued letters-patent. No new matter, however, shall be intro- duced into the specification ; nor, in case of a machine patent, shall the model or drawings be amended, except each by the other ; but when there is neither model nor drawing, amendments may be made upon proof satisfactory to himself that such new matter or amendment was a part of the original invention, and was omitted from the speci- fications by inadvertence, accident, or mistake. (ESS 4916.) iS^g. "It is made the duty of the Commissioner to pub- lish in one newspaper in the city of Washington, and in such other papers published in the section of the country most interested adversely to the extension of a patent as he may deem proper, for at least sixty days prior to thetday set for hearing the case, a notice of the application for such exten- sion, and of the time when and place where the same will be considered. (R. S., § 4925.) He is required, at the time and place designated, to hear and decide upon the evidence produced both for and against the extension, as explained heretofore in section 1334. (R. S., § 4927.) 1«S®4. He may receive payment of patent fees, to be deposited by him in the Treasury without deduction there- from. And upon his certificate moneys paid into the Treas- 486 THE EXECUTIVE DEPARTMENTS. ury by mistake, as for patent fees, may be refunded by the Treasurer of the United States. (R. S., §§ 4935, 936.) 1S6«S. He may prescribe regulations, other than those specially prescribed by statute and not inconsistent with law, to be complied with by persons desiring the registra- tion of trade-marks. (R. S., § 3937.) IIIS60 He is prohibited by law from receiving and recording any proposed trade-mark which is not and can- not become a lawful trade-mark ; or which is merely the name of a person, firm, or corporation, unaccompanied by a mark sufficient td distinguish it from the same name when used by other persons ; or which is identical with a trade-mark appropriate to the same class of merchandise and belonging to a different owner, and already registered or received for registration ; or which so nearly resembles such last-mentioned trade-mark as to be likely to deceive the public. This is not to prevent, however, the registry of any trade-mark rightfully in use on the 8th of July, 1870. (R. S., § 4939.) l^Gt, He is empowered to make rules and regulations, also to prescribe forms, for the transfer of the right to the use of trade-marks, conforming as nearly as practicable to the requirements of law respecting the transfer and trans- mission o§ copyrights. (R. S., § 4947.) 1S@8. The Commissioner is charged with the supervis- ion and control of the entry and registry of prints or labels designed to be used for articles of manufacture, which are required to be entered under the copyright law but may be registered in the Patent Office, in conformity with the regu- lations provided by law as to copyright of prints ; except that there shall be paid for recording the title of any such print or label not a trade-mark six dollars, which shall cover the expense of fm-nishing a copy of the record, under seal THE COMMISSIONER OF PATENTS. 487 of the Commissioner, to the party entering the same. (Act June 18, 1874.) 1S©9. It is made his duty to furnish, free of cost, one copy of the bound vohime of specifications and drawings of patents published by the Patent Office to each of the executive departments, upon the request of the head there- of. (Act March 3, 1875.) 488 THE EXECUTIVE DEPARTMENTS. CHAPTER XXIX. THE BTIREATJ OF EDUCATION. 137®. This was established as an independent bureau by act of March 2, 1867, but it was subsequently attached to the Department of the Interior by act of July 20, 1868. 1S71. Its duties, as prescribed by the Revised Statutes, are to collect statistics and facts showing the condition and progi-ess of education in the several States and Territories, and to diffuse such information respecting the organization and management of schools and school systems and methods of teaching as shall aid the people of the United States in the establishment and maintenance of efficient school sys- tems, and to otherwise promote the cause of education throughout the country. (R. S., § 516.) 137'S. The management of the office is intrusted to an officer styled Commissioner of Education. He is required to present annually to Congress a report embodying the results of his investigations and labors, together with a statement of such facts and recommenda- tions as will in his judgment subserve the purpose for which the office is established. (R. S., § 517.) 1S7S. The office is organized into four divisions, viz.: 1. Correspondence, Records, and Documents. 2. Statistics. 3. Translation. 4. Abstracts. I. The Division of Correspondence, Kecobds, &c. This division, which is under charge of a Chief Clerk, attends to the briefing, recording, and filing letters re- THE BUREAU OE EDUCATION. 489 ceived ; writing and recording letters sent ; distribution of letters, documents, and manuscripts to the other divisions ; to the keeping of the records of the expenditures of the office ; the direction, wrapping, and sending to the post all documents distributed of which a record is kept, and to other business of a miscellaneous character. II. The Division op Statistics. IS'74:. This division is under the charge of the Statis- tician. It is charged with the keeping of full lists of all institutions of learning, of every grade, from which statis- tics are annually gathered, and of the recording, on the statistical tables, of the information received. III. The Division of Teanslation. 13'2^l». This division is in the charge of a translator, whose duties are to write all letters to foreign correspond- ents ; to translate !nto English, from other languages, all written or printed material required ; to read all foreign educational journals and reports for the use of the Com- missioner or the other divisions of the office, and to keep in order the foreign books, &c., in the library. IV. The Division op Abstracts. 151 T@. This division has charge of the preparation of that portion of the office report which gives annually a concise resume derived from printed State and city school reports, catalogues, &c., of the condition and progress of public and private instruction in this country ; and it has charge likewise of the preiaaration of all lettei's which cannot be conveniently written in the other divisions. 490 THE EXECUTIVE DEPARTMENTS. - CHAPTER XXX. THE OFFICE OF THE AUDITOR OF RAILROAD ACCOUNTS. lS'7f . This ofSce was created as a bureau of the Inte- rior Department by act of June 19, 1878. (Stats. 20, p. 169.) The duties of the Auditor, under direction of the Secre- tary of the Interior, are to prescribe a system of reports to be rendered to him by the railroad companies whose roads are. in whole or in part west, north, or south of the Mis- souri River, and to which the United States has granted any loan of credit or subsidy in bonds or lands ; to ex- amine the books and accounts of each of said railroad companies once in each fiscal year, and at such other times as may be deemed by him necessary to determine the cor- rectness of any report received from them ; to assist the Grovernment directors of any of said companies in all mat- ters coming under their cognizance whenever they may officially request such assistance ; to see that the laws re- lating to those companies are enforced ; to furnish such information to the several departments of the Grovernment, in regard to tariffs for freight and passengers and in regard to the accounts of said companies, as may be by them required, or, in the absence of a request therefor, as he may deem expedient for the interests of the Grovernment ; and to make autannual report to the Secretary of the Inte- rior, on the 1st day of November, on the condition of each of said railroad companies, their road, accounts, and affairs for the fiscal year ending June 30 preceding. THE AUDITOR OF RAILROAD ACCOUNTS. 491 In this office there are one book-keeper, one assistant book-keeper, one clerk, and one copyist to assist the Audi- tor in the performance of his duties. The first official report of the head of this bureau enu- merates forty-six companies embraced by the act of Con- gress as having received from the Government bonds, lands, material, or aid of some sort in the construction of their roads. The records of the bureau, based upon the reports vi^hich these companies are required by law to make, and drawn from other sources, present a mass of information, in a convenient and reliable shape, of great interest and value not only to officers of the Grovernment, but to the people generally. The compilations made therefrom embrace statements of the financial condition of the companies respectively; of their revenue, ownership, -and control ; the nature and extent of their business ; their operating and other expenses, and the cost of construction ; together with various statistics, covering specified periods, as to employees, their number and pay, supplies, repairs, taxes, funded debt, capital stock, freight earned, bridges, rolling- stock, stocks of other corporations and bonds owned by the companies, characteristics of the road-bed, quantity of land acquired and disposed of, receipts and expenditures of land department, &c. 492 THE EXECUTIVE DEPARTMENTS. CHAPTER XXXI. THE DEPARTMENT OF AGRICULTURE. 13'^8. The act of May 15, 1862, created a Department of Agriculture, and assigned it to the charge of an officer designated as Commissioner of Agriculture. The design of such department, as expressed in the act, is to acquire and to diffuse among the people of the United States use- ful information on subjects connected with agriculture, in the most general and comprehensive sense of that word, and to procure, propagate, and distribute among the people new and valuable seeds and plants. IH"^©. Although designated a department, it is not to be confounded Avith or assimilated in character with the high executive departments of the Grovernment. It is to be classed rather as an independent bureau, for it has no connection with or relation to either of those departments. 1S8®. Its organization, as provided for by the statutes, is according to the following designation of officers : 1. The Commissioner. 2. A Chief Clerk. 3. A Chemist. 4. An Assistant Chemist. 5. An Entomologist. 6. A Microscopist. 7. A Botanist. 8. A Statistician. 9. A Superintendent of Experimental Grardens, &c. 10. An Assistant Superintendent. 11. A Disbursing Clerk. THE COMMISSIONER OF AGRICULTURE. 493 12. A Superintendent of Seed Room. 13. An Assistant Superintendent. 14. A Librarian. 15. An Engineer. 16. A Superintendent of the Folding Room. The Commissioner of AeBicuiiTURE. 1S81. The Commissioner is authorized to appoint the Chief Clerk, who in all cases, during the necessary absence of the Commissioner or in case of a vacancy, is required to perform the duties of the Commissioner. He is also authorized to appoint the other employees provided for by act of Congress. (R. S., § 523.) 1S8^. Both the Commissioner and the Chief Clerk are required, before entering upon their respective . duties, to give bond, the former in ten thousand dollars and the lat- ter in five thousand dollars, conditioned for the rendering of a true and faithful account to the Treasurer of the United States, quarter-yearly, of all moneys received by them in virtue of their office. (R. S., § 524.) 1S8II. The Commissioner is invested with the charge of the building and premises appropriated to the department, and of the library, furniture, fixtures, records, and other property appertaining to the department. (R. S., §§ 197, 525.) 1S84:. He is required to procure and preserve all in- formation concerning agi'iculture which he can obtain by means of books and correspondence and by practical and scientific experiments, accurate records of which experi- ments are to be kept in his office ; also by means of the collection of statistics, and by other appropriate means Avithin his power. He is required to collect new and valu- able seeds and plants ; to test by cultivation the value of such of them as may require such tests ; to propagate* such 494 THE EXECUTIVE DEPARTMENTS. as may be worthy of pi'opagation, and to distribute them among agi'icultm-ists. (E.. S., § 526.) 1S8<5. He is required to confine the purchase and dis- tribution of seeds by the department to such seeds as are rare and lincommon in the country, or to such as can be made more profitable by frequent changes from one part of the country to another ; and the purchase or propaga- tion and distribution of trees, plants, shrubs, vines, and cuttings to such as are adapted to general cultivation and to the promotion of the general interests of horticulture and agriculture throughout the United States. (E,. S., § 527.) 1S8®. The Commissioner is required to make annually a general report of his acts, in wi'iting, to the President and to Congress, in which he may recommend the publica- tion of papers forming parts of or accompanying his report, which shall also contain an account of all moneys received and expended by him. He is required also to make special reports on particular subjects whenever required to do so by the President or either House of Congress, or when he deems it necessary ; also, on or before the 15th of Decem- ber in each year, to make a report in detail to Congress of all moneys expended by him or under his direction. (R. S., §§ 528, 529.) 1S8T . He is requu'ed to direct and superintend the expenditure of all moneys appropriated to the Department of Agi'iculture, and to render accounts thereof. (R. S., § 3677.) He is thus the disbursing officer of his department, and renders his accounts of disbursements to the First Auditor of the Treasury. 1388. The duties of the several officers described as subordinate to the Commissioner are not specifically pre- scribed by law, but they follow from and are implied in the designation given to the officer suggestive of his pecu- THE DEPARTMENT OF AGRICULTURE, 495 liar avocation. These duties may be generally and briefly referred to. I. The Chemist. 1S8@. This officer has charge of the operations in the laboratory of the department. He analyzes specimens of soils from different sections of the country, in order to as- certain their individual physical properties, their chemical constituents, and their producing power; also, with the same end in view, marls, guano, artificial and natural fer- tilizers. His labors are also directed to the analysis of products, viz., wines, grapes, cereals, &c. ; also of plants, food material, and to, the answering numerous letters of inquiry from farmers, brewers, and others on special sub- jects of investigation in agricultural chemistry. II. The Entomologist. 131^0. This officer experiments, receives, and furnishes information regarding the natural history and habits of in- sects which effect more or less injury to plants, trees, fruits, &c. ; and he receives information and makes suggestions, and imparts all the information obtained through experi- ments. or knowledge derived from all sources regarding the remedies which may be applied to effect the destruction of particular insects or to stop or diminish their ravages. The results of his experiments are exhibited in the preservation of prepared specimens of numerous plant and fruit devour- ing insects and larvae, as well as specimens of vegetation showing their methods of destruction. III. The Botanist. 1S®1. This officer has charge of the herbarium of the department, comprising thousands of specimens of prepared and dried plants of numerous species, specimens of seeds, 496* THE EXECUTIVE DEPARTMENTS. woods, &c.„ carefully arranged, assorted, and labelled with a view to convenient reference, inspection, and study. Specimens are being constantly received froui all parts of the country and a large portion of the world, requiring increasing labor in their investigation, study, classification, and preservation. IV. The Statistician. 1^9'J. The Statistician edits the publications of the department, receives and publishes statistics in relation to the productions of different sections of the country, as to the growth and consumption of animals and live stock of all descriptions, the production of wool, the increase or decrease of farms and farm products in different sections : as to cotton growth and consumption ; as to the market prices at different times in different parts of the country of farm products ; as to exportation and importation of farm products.; as to immigTation into this country, and, in fact, all conceivable data regarding the interests and promotion of agriculture. iSHIS. The other officers named have varying duties appropriate to and within the scope of their specific depart- ment of labor, as expressed in the designation of the office by which they are respectively known. These duties need not be specified. INDEX. Accounts : section! Bureau of, in State Department 89 Oaths to. by employees in War Department 108 Fiscal year as to, commences when 184 , Of internal taxes to be kept separate 185 Of disbnrsing officers, how stated 568 Division of, in Treasurer's Office 723 in Land Office 1255 Adjutant-General's Bubeau : In charge of whom 157 Duties of; reports to, &c 157 Agriculture, Department of : Accounts of, where settled 548, 567 Official bonds of Commissioner and Chief Clerk.. 1005, 1021 Purpose and organization of 1378, 1379 Duties of Commissioner of 1381, 1387 Appropriations for expenditures 1386, 1387 Distribution of seeds, plants, &c., by 1384, 1385 Chief Clerk of, appointment and bond 1005, 1021, 1380 Property of, custody, &c 1383 Keports of Commissioner of 1386 Chemist, Entomologist, Botanist, Statistician, duties of, in 1389-1393 Alaska : Killing fur-bearing animals in 305 Nationalization of vessels owned by residents of 309 Seal fisheries in 394 Alcohol : Free of duty to scientific institutions, wlien 233 Alien Enemies : President may' restrain, apprehend, &c 16 Appeals : From decision of collector of customs 386, 387 From collector of internal revenue 752, 753, 783 Appointments : Division of, in Treasury, duties 428-432 in Post Office Department 932 in Interior Department 1169 Appropriations : Officer to disburse, designated by head of department.. 258 Estimates of 272-274 Warrant on Treasury for, to specify what 275, 276, 338 Balances of, disposition of 277 32 (497) 498 INDEX, Appkopriations : (Continued.) section. Balances of, applicable only to expenses of fiscal year.. 339 Balances covered in Treasiny 340 Accounts of, opened in Division of Warrants, &c 361 Balances taken up bj^ snrplus-fnnd warrant 277, 361 Appi-opriation warrants described 362, 363 • Moneys drawn from Treasury under appropriations, how 364 Eeqnisition of department for mone3'S from, form of, &c 364 Form of warrant of Secretary of Treasury for moneys.. 365 Estimates of Light-house Board for 450" Account of, in otTice of First Comptroller 507 For War Department, application of, reported annu- ally... 11], 574, 593 For army, account Isept by Tliird Auditor 593 For navy, application of to be reported , 614, 1040 Artificial, Limbs: Transportation of persons entitled to 141 Assay Offices. (See Mints, &c.) Astronomical Observations : Under direction of Bureau of IS'avigation, 'Navy De- partment 1089 Attachment : Of property of delinquent debtor 848 Attorneys of Pension Claims: Fees of, how regulated 1289, 1290 Attorney-G-eneral : ( See Department of Justice.) Compromise of internal-revenue cases bj^ 232, 754, 965 Concurrence required to reversal by Secretary of Treas- ury of ruling in certain cases , 250, 980 Assistant for JPost OfHce Department 831 Has supervision of the several department solicitors.... 954 General duties of, advice and opinions to departments.. 959 May submit questions of laAv to iiis subordinates, when.. 960 Eftect to be given to their conclusions if approved by him 960 To conduct suits in Supreme Court and Court of Claims , 961 To furnish professional service to head of department or bureau, when 962 Duty as to suits in Court of Claims afl'ecting any de- partment or bureau 963 To exercise general supervislorx over oflScers of coui-ts and their accounts 964, 971 To defend officers of Congress 966 To employ attorneys to assist United States attorneys. 968 To direct district attorneys in examination of wit- nesses in certain cases 969 To provide departments and bureaus with counsel, when 969 INDEX. 499 Attorney-General: (Continued.) _ section. To commission special counsel as assistant United States attorney 970 To issue requisitions on appropriations for his depart- ment 971 To regulate official bonds of clerks of United States courts 972 To publisli official opinions of law officers 973 Reports to Congress 974 To prescribe rules for jail in District of Columbia and penitentiaries 975 May designate jails and penitentiaries, when and where 976 May provide for confinement of juvenile oflfenders 977 May provide for confinement in asylum of insane con- victs 978, 979 To examine titles to lands before purchase by United States 981 Enlargement of liis duties by recent enactments 982 Duties of his assistants 983, 984, 985 Office of and distribution of duties in 985 Duties as to adjudication of suspended land entries.... 1231 B BiiANK Agency : To be established by Postmaster-General 841 Division of, in Post Office Department, duties 931 Bounty : Of colored soldiers, Secretary of War custodian of.. 138, 521 Accounts for soldiers' pay and bounty, by whom set- tled 521, 583 Claims of soldiers for, &c 138, 521, 583 Bounty Land : (See Public Lands.) Warrants for, issued by the Commissioner of Pen- sions 1281, 1315 c California : Compensation for surveys of public lands in 1227 Captured and Abandoned Property : Division of, duties 443 Cemeteries, National : Purchase and condemnation of land for 143 Porter's lodge to be erected at entrance of 144 Superintendent thereof, duties and salary 144 Officer to inspect the same and report 145 Care and protection of 145, 146 Graves to be marked with headstones, &c 146 500 INDEX. Census : section. Accounts of, settled by Fifth Auditor 631, 636 Duties of the Secretary of the Interior as to 1102, 1136 Office of Superintendent of, &c 1136 Charts : Of northwestern lakes, sale of, to navigators 109 Chief op Engineers, Bureau of : Duties of 173, 174 Chief of Ordnance, Bureau of: Duties of 175 China: Court-house and jail for American convicts in 70 Claims : Investigation of, by any department U..... 36 In Court of Claims, depai'tment to furnish evidence for defense 37 Against the departments may be sent to the Court of Claims 46, 336 Examiner of, in State Department 93 For the transportation of troops ; miscellaneous war claims 165 For subsistence, &c.; commutation of, &c 170 All claims adjusted in the Treasury Department 183 Paj'ment of, to be withheld when claimant is indebted.. 251 Alabama Claims, judgments 294 Allowance of, in certain cases to be reported to Con- gress 341 Compromise of 408 Division of miscellaneous. Second Comptroller's Office, duties of 525 Soldiers' pay and bounty ; sailors' pay and bounty 521 Lost propertj\ (Act March 3, 1849.) 521 {Quartermaster and commissary stores, under act of July 4, 1864 521 Southern Claims, Commissioners' awards 521 Oregon and Washington Territory, Indian claims 521 State claims, &c 521 Prize-money ; prize-lists 521 Bountj^ and backpay 138, 521, 583 For steamboats. Third Auditor may take testimony... 592 Under act of July 4, 1864 595, 604 For prize-money 624 For back pay, travelling expenses, &c., navy 629 Claims commissions, accounts of 636 For refund of internal taxes to be made within two years 752 For refund and abatement of internal tax or penalty.. 783 Internal revenue, miscellaneous 786 Counsel provided for departments and bureaus on in- vestigation of 969 INDEX. 501 Claims : (Continued.) section. Under treaties witli Indians, Secretary of the Interior to regulate presentation of 1105 Swamp-land indemnity claims, where audited 1258 Kepayment of purchase-monej'' for lands erroneously entered 1257 Clebks : ' Number, &c., to be reported annually to Congress... 41 Clothing : May be issued to soldiers who have had contagious dis- ease 118 Coast Suevey: Persons employed in, to be reported to Congress 301 Allowances g;o officers and men of armj;- and navy on duty 322 jMaps and charts of, how disposed of 323, 491 Division of Revenue Marine, duties of, as to 426 Accounts of, where settled 494, 566 Officers of the army and navy to be employed in 490 Officers of Coast Survey 492 Report of, to Congress, what to contain 492 Coinage. (See Mints and Assay Offices.) Regulations as to purqliase, &c., of minor coins 385 Counterfeiting, detection of 441, 443 Colleges : Arms, &c., may be issued to 116 Collectors of Customs: Defense of, by United States attorneys 196 Deputies may be invested with powers of collector, when 199 Deputy may be assigned duties of naval office, when.. 202 Deficiencj'^ in compensation, how supplied 203 Extra compensation to, constructing public buildings... 271 Accounts of, settled by First Auditor 548 Colored Soldiers : Retained bounty fund in custody of Secretary of War.. 138 Commercial Relations : Secretaiy of State to report to Congress on 62 Information of, by consular officers 62, 83, 84 Information on, to be published in newspapers 65 Information compiled in Division of Statistics, State Department 92 Commissary-General's Bureau : Duties of 168-170 Commissary Sergeants: Secretary of War to select 123 Commissioner of Customs : Origin of office and general duties of 528, 529, 534 To settle customs accounts 529 To prescribe official forms for custom-houses 530 502 INDEX. Commissioner of Customs: (Continued.) section. To approve certain official bonds 531 To malte annual report to Congress 532 Statement of balances by, conclusive 533 I Deputy of, duties 535 Further organization of office into divisions 536, 537 Customs Division, duties of 538 Form of Commissioner's certificate to a settled account.. 538 Warehouse and Bond Division, duties of 539 "Warehouse, transportation, and export bonds de- scribed 540, 541 Bond account of customs officer 541 Book-keeper's Division, duties of 544 Miscellaneous Division, duties of ^ 545, 546 Accounts officers of courts for fees in customs cases 545 Official bonds of customs officers filed 545 Accounts for refund of duties 546 Judgment against customs officer paid by Treasury, when 546 Commissioner of Fish and Fisheries : To have aid of executive departments 54 Commissioner of Indian Affairs : (See Indians, &c.) Management of all Indian matters by 1261 To examine all accounts connected with same 1262 Annual reports to Congress by 1263 Merchandise required at making of Indian treaty to be purchased by 1264 To determine whether attorney or agent has fulfilled contract with Indians 1265 His consent required to assignment of Indian contract 1266 License to trade with Indians subject to his approval.. 1267 May remove persons from reservations 1268 To report hostilities of Indians to Congress 1268 To supervise contracts with Indians 1269 Maj^ appoint traders, &c 1270 May advertise for and purchase supplies, &c 1270 Origin of office of; organization of same 1271, 1722 Divisions of Finance, Accounts, Lands, Civilization, Medical and Educational, and Records and Files 1273-1278 Commissioner of Internax, Revenue: Deputy, duties of, prescribed by 195, 730 Compromises by 232, 408 Accounts of, settled by whom 631, 636 Origin of office of; duties of Chief Clerk 730, 731 Organization of office 733 Duties of the Commissioner 734-781 To prescribe penalty of collector's bond 735 His certificate requisite to authorize payment to col- lector 736 To prescribe oath for tobacco inspector and fees 737 INBEX. 503 Comm'b of Internal Kevenue : (Continned.) section. Special Agents, employment of, Division of 738, 791 To prescribe pfij^ of storekeepers 739 To assign officer to distillery wareiiouse 739 Approval of ganger's bond and fees 740 Assignment of supervisors, compensation, &c 741 May authorize seizures 742, 778 Dut.y in case of neglect or I'eftisal of person to list property 743, 744 To make inquiry as to taxes due under former laws, &c 745 To determine fees, &c., in cases of distraint 746 To direct bill in chancery to enforce lien for taxes 747 Invested witii cliarge of real estate acquired in pay- ment. of internal-revenue debts 748 May sell or release same 748, 1011 To establish rules for district attorneys and others as to suits 750 His sanction requisite to suit for taxes, fine, penalty, or forfeiture 749 To certify diligence of collector in collection of taxes.. 751 To remit and refund taxes, wlien 752 Appeals to, from decisions of collectors 753 To compromise, when 754 To prescribe hydrometers and other instruments 755 To assess on distiller taxes on spirits removed from distillery, &c 756 Exemption of distillers of brandy in certain cases 757 To prescribe form of distiller's bond and notice of dis- tiller and rectifier 758 To entertain appeal from distiller against collector 758 To approve bond for free withdrawal of alcohol 759 To examine monthly returns of distillers 760 To prevent resumption of suspended distilleries 761 May prescribe precautions in i-educing capacity of dis- tilleries 762 May issue tax-paid stamps in lieu of stamps accident- ally lost 763 To prescribe form of books for rectifiers and liquor dealers 764 To prescribe security on export of spirits and to- bacco 765, 769 Also manner of afiixing and cancelling permits for re- moval, &c 765 Also regulations relative to purchase bj^ one brewer from another 765 After sale of distillery he may permit warehouse to be used for storage of spirits distilled by former pro- prietor 766 May prescribe forms for persons engaged in manufac- ture of tobacco 767 504 INDEX. Comm'e of Inteenal Kevenue: (Continued.) section. May order destruction of abandoned or condeniued tobacco, snuff, or cigars 768 To prescribe rules as to refund on tobacco, snuff, and cigars 770 Also as to inspection of cigars, &c 771 To prescribe form of returns of bankers and banking associations 772 To assess omitted tax on manufactured articles -re- moved without stamp 773 To establisli rules for allowance of drawback 774 May alter the style, &c., of stamps, and provide for cancellation of same 775 May establish mode and time of assessing or collecting taxes, when 776 May dispose of forfeited spirits 777 May pay for detection, &c., of violation of internal- revenue laws 779 To estimate expense by districts of assessing and col- lecting ■ 780 To permit use of distillery warehousi^ by successors in busiijess 781 Suits reported to 782 Divisions of Law, Appointments, Accounts, Distilled Spirits, Assessments, Stamps, and Eevenue Agents. in office of 782-791 Commissioner op Land Office: Appeals from 1141 Office of; origin and organization of 1188, 1238 Charge of snrveys and sale of public lands 1188 Divisions of the Land Office ; officers of same 1210, 1238 Secretary of the President to sign land patents in 1211 Duties of Commissioner 1212-1237 Returns of public lands made to him 1214 To audit and settle accounts relative to same 1214 To furnish exemplifications of patents or papers 1215 Fees of, for same , 1215 Duties of, after completion of surveys 12] 6 Receives monthly retin-ns of moneys paid 1217 On his recommendation, Laad Office may be discon- tinued 1218 To entertain appeals from registers and receivers 1219 To establish maximum charge for surveys 1220 To fix minimum price of reserved lands when offered in market ; 1221 Maj^ correct error in entry of lands 1222 To approve contracts for surveys of public lands 1223 His instructions to be taken as part of contract 1223 To provide for ascertainment of cost of surveying pi'i- vate land claims 1225 INDEX. 505 Commissioner of Land Office: (Continued.) section. To fix prices per mile for public surveys.. 1224 May cause survey of township at cost of settlers, when.. 1225 Ma.v cause siu-vey of forest lands in Oregon, California, and Washington Territory at augmented rates 1226 Maj^ determine compensation for surve3^s in Oregon and California 1227 To regnlate assignment of bounty land warrants 1228 To locate such warrants 1229 To correct error in location of bounty land warrant.... 1230 To adjudicate suspended land entries and pre-emp- tions 1231 To report adjudications to Congress 1232 To order sales of fragmentary tracts without Pi'esi- dent's proclamation 1233 Issue of new patents, on confirmation by board of ad- judication 1234 To decide cases for indemnity to States for swamp lands .' 1235 Encouragement of growth of timber, regulations by... 1236 To enforce all statutes relating to public lands 1237 Recorder in office of 1239 Divisions in office of 1238-1260 Commissioner op Patents : Patents to be countersigned by 1324 Applications for patents to 1327-1329 May require specimens or a model 1328 Re-examination may be ordered of rejected applica- tion 1332 May entertain appeals from Board of Examiners 1333 Applicant may appeal from, to Supreme Court of Dis- trict of Columbia 1333 He may still proceed by bill in equity, if refused 1333 To give appellant notice of time of hearing such appeal.. 1361 To furnish the court with grounds of his decision 1361 May be examined by the court under oath 1361 To advertise applications for extension of patents. 1334, 1363 May prescribe rules for register and renewal of trade- mark 1339, 1365 To give official bond..... '. 1346 To superintend all matters relating to patents, &c 1347 To classify and arrange models, specimens, &c 1348 Disposition otherwise of models, &c., by him 1349 May refuse recognition to patent agent, when 1350 May require papers filed to be printed 1351 To cause publication of specifications, issues, &c 1351 To determine price to be paid for copies 1352 Reports to Congress of moneys received 1353 Also list of patents issued 1353 Papers authenticated by, evidence in court 1355 506 INDEX. Commissioner of Patents : . (Continned.) section. Charger! with care of the collection of exploring expe- dition 1354 His examination of applications for patent and issue of same 1357 May extend time of filing applications 1357 To notify claimants of rejection 1358 To determine priority In case of interference 1359 To prescribe rules for taking evidence in patent cases.. 1360 To receive payment of patent fees 1364 To regulate the registry of trade-marks 1366 Kestriction upon, as to such registry 1366. To regulate transfer of trade-marks 1367 Duties as to registry of prints and labels 1368 To furnish volume of patent specifications and draw- ings to each executive department 1369 Commissioner of Pensions: To issue bounty land warrants 1202 Office of, origin 1279 To execute the pension and bounty land laws 1280 To appoint person to sign bounty land warrants for him.. 1281 To detail clerks to investigate fraud 1282 May regulate admission of evidence of military service.. 1283 To i-eview proof on which bounty land w^arrant issued.. 1284 Certificate of examining surgeon subject to his approval.. 1285 Ma J' designate persons to achninisteroaths to applicants for pensions 1286 May accept oath administered otherwise 1286 May suspend payment of pension, when 1287 To furnish blanks and instructions to applicants for pen- sions -... 1288 To notify applicant on issuing certificate To forward to pension agent applicant's agreement with his attorney as to fees 1289 To direct fee to be paid in certain case 1289, 1290 To cause invalid pensioners to be examined at intervals.. 1291 May organize boards of examining surgeons 1292 Has control of medical referee 1293 May appoint civil surgeons to examine invalids, &c 1294 May make personal examination 1294 May pay money conunutation in lieu of artificial limbs.. 1295 General duties of oflice of 1296 Deputy, duties of 1306 Office of, organization of 1307, 1308 Divisions in office of, duties of 1309«^1318 Compasses : Superintendent of, office of 1090 Compromise : B}^ Sixth Auditor and Postmaster-General in post-office claims, &c 646, 845 INDEX. 507 Compromise : (Continued.) sectio:!t. Ill interval-revenue cases 232, 408, 754. 965 Of claims generally, pi-oceedings required, &c. 408, 1008, 1022 Of postal claims 845 COMPTKOLLER OP THE CURRENCY : Office of, origin, &c., appointment 792 Duties of, term of office and bond 794-825 Deputy, duties of, bond, &c 793 Deputy not to be interested in national banking asso- ciations 793 Chiefs of Division in office of 793 Annual report to Congress, what to contain 795 Not to be interested in national banlcs 794 Certificate, &c., executed by him, evidence in court.. 796, 797 Increase and reduction of bank stock to be valid only on his approval 798, 799 His authority requisite to commencement of national bank 798 Installments of stoclc paid to be certified to 798 To authorize banks to commence business .■. 798 To determine increase of bank stoclv 799 To approve reduction of capital stock of national banks.. 800 To receipt to banks for deposit to secure circulation.... 801 His countersign requisite to assignment of any bonds so deposited 801 To keep book to record such assignments, &c 802 Has access to Treasurer's books of deposits of bonds... 803 Treasurer's books open to him 804 To give power of attorney to banks having bonds on deposit, to receive interest due 803 May i-eceive additional security when deposited bonds become depreciated 805 May permit exchange of deposited bonds, when 805 To surrender bonds on cancellation of circulation 805 To satisfy himself of legality of organization of national banks 806 May permit banks to commence business, when 806 To issue circulating notes to banks, when.... 807 To cause notes and plates to be prepared, form of, &c 303, 808 To have custody of notes and plates 808 To replace worn-out notes 811 May is.sue gold notes to national banks 812 To notify banks to make good their reserve , 813 On failure to appoint a receiver 813 To give notice of banks selected by others to redeem circulation 814 To appoint receiver on failure of banks to provide for redemption 814, 820 To enforce payment of deficiency in capital stock 815 508 INDEX. Comptroller of the Currency : (Continued.) section. To call for special reports as to condition of banks 816 May ascertain as to failure to redeem notes 817 To give notice to noteholders of redemption, when 818 May sell deposited bonds of banks or cancel the same, when 818, 819 When to make diAadends to creditors of banks 821 To institute suit for forfeiture of bank franchise 822 To appoint receiver on insolvency of a bank 823 To examine into aifairs of national banks 824 Savings banks to report to 825 Divisions in office of 826-829 Congress : President may convene, in extra session 6 When the President maj^ adjourn the same 6 Bills passed by, to be submitted to the President 9 President may convene, elsewhere than at the Capital, when 11 Bills passed by, to be received by Secretary of State... 58 Acts of, where lodged, &c 90 Accounts of, where settled 499, 566 Officers of, to be defended in court by the Attorney- General 966 Constitution : Amendments to, published by Secretary of State 60 Construction Branch, Treasury : Duties of 471-473 Construction and Repair : Bureau of, Navy Department, duties 1085 Consular Bonds: Approval of, by Secretary of State 67 Consular Bureau, State Department : Business transacted in 82-85 Chief of 82 Consular Officers : Description of 79 Regulations for, published by State Department 80 Reports required of, as to foreign commerce, &c 83, 84 Contracts : Prohibited for payment of moneys exceeding appro- priations 50 To be made after advertisement only, except 51 Prohibited for longer than one j'ear, when 52 Reports of, to Congress by Secretary of War Ill Copies of certain, to be filed in Returns Office 139, 1182 Officers making, to be furnished with forms, &c 140 For Quartermaster Department supplies 164 For Subsistence Department supplies 169 To be reported to Congress by the Secretary of tiie Treasury ., 255 INDEX. 509 Contracts : (Confmuecl.) section. For materials for liglit-hoiises 453 Filed ill office of First Comptroller 503, 508 For carrying the mail.. 842. 893, 898, 900, 901, 902, 907, 909 Division of, in Post Office Department 936 Default in, for public printing paper, prosecution of... 1014 Of Navy Department, report of, to Congress 1040, 1069 For supplies of navy under direction of the Secretary of thekavy 1066, 1068 For tobacco may be made by the Secretary of the Navy.. 1070 Of navy to be in writing and copies tiled in Eeturns Offlc/. T. 1072 Of War and Navy to be tiled in Returns Office 1117 Officers authorizod to make, to have printed instruc- tions and blanks 1073, 1154 For paper for public printing to be approved 1155 For survey of public lands 1223, 1247 Counterfeiting: Suppression of 441-443 Courts of United States : Accounts of officers of, settled by First Auditor. 548, 560, 971 Clerks of, official bonds of 972 Customs : Statement of exports and imports to be furnished Pub- lic Printer annually 104 Free entry certain goods 107 Adulterated drugs and medicines 198 Entry without invoice may be authorized 205 Sugars, standard of 206, 207 Proof of liquors 208 Bond to produce proof of character of imports 209 Appeals to Secretary of Treasury from exaction of duties 210 Appraiser to act out of his own district, when 211 Bules for appraisement to be prescribed by Secretary of Treasury 211 Stoi-es, yards, and cellars for bonded goods, lease of... 212 Sales of, bonded goods, proceeds of 213 Free duty to foreign war vessels on purchase from warehouse 214 Abatement and refund of duty in certain cases 215 Transportation of dutiable goods under bond 216-218 Refund of duties, remission of same 219, 242, 249, 546 Drawback and debentures 220, 221 Extension and cancellation of export bonds 222 Internal-revenue exports 228 Alcohol free of duty to scientific institutions 233 Importation of cattle may be prohibited, when 306 Appeals to Secretary of the Treasury from collector's decision 386, 387, 391 510 INDEX. Customs : (Continued.) sectioit. Collector's decision conclusive, when 387 Secretary's decision final unless suit brought, when 388 Division of, in Treasury, duties of 386-395 Entry of imported merchandise described 390 Wareliouse bonds, approval of 392 Bonded routes and common carriers 393, 440 Transportation of goods 393, 439, 440 Investigation of frauds in ti'ansportation 398 Invoices and entries, correction of errors in 394 Correspondence with consular officers 394 Duties of division as to entry, appraisal, ajid delivery of goods 394 As to dutiable values 394 Supervision of appraisers 394 Seal fisheries in Alaska 394 Compromise customs cases 395 Division of Special Agents, Treasury 436-440 Special agents' accounts 436 Smuggling and frauds, prevention of. 437 Supervision of officers of 438 Warehouse bonds, supervision of 440 Customs accounts, settlement of 529, 554 Customs Division, offices of Commissioner of Customs and First Auditor 538, 554 Warehouse, export, and transportation bonds 539, 540 Bond account of, officers , 541 Official bonds of officers of, where filed 545 Judgments against officers of, how paid 546 Assenting opinion of Attorney-General requisite to re- versal, &c., of ruling in customs cases 980 D Dead Letters : Postmaster-General to provide for return of 892 Division of, in Post-Office Department. 945 Described 946 Departments : (See Executive Departments ; also State, War, &c.) In case of death, resignation, &c., of head of, how sup- plied 12 Diplomatic Officers: Description of 78 Organization and duties of Bureau of, in State Depart- ment 86 Accounts, where settled 499 District of Columbia : Funds of, on deposit with United States Treasurer 719 Three-sixty-five bonds of 293 INDEX, 511 District Attorneys: section. May be allowed compensation bj^ Secretary of Treas- ury, when , 224 Emolument accounts of ." 935 Disbursing Agents, Disbursement of Public Moneys : Head of department may employ 30, 48 Disbursements by, subject to inquiry 153 Bonds of accents. Secretary of the Treasury to direct penalty 252 Collectors of internal revenue as 259 Special accents to disburse 263 May be suspended, when .' 269 May be allowed additional expenses 270 Instructions to, as to deposit of funds 379 Regulations as to accounts of, with depositary 383 Duplicates of lost and destroyed checks of, to issue 384 Disbursina: clerks of Treasury, duties of 444, 445 War and JSTavy disbursing officers, accounts settled by whom ;. 520 Of Medical Department, accounts' of 520 Of Ordnance Department "'. 520 Accounts of "War Department contingencies 520 Of Quartermaster's, Subsistence, and Engineer De- partments 520 Of pension agents 520 Accounts of, disbursements for relief of freecimeii! .".'."."..' 520 Of marine corps ; 520 Of navy paymasters and navy agents .".*.'.'".'.'.' 520 For nav.v pensions 520 Bonds of disbursing officers of War and Navy, where filed ■ 522 Disbursing accounts of executive departments at Wash- ington, where settled 566 Disbursements by Treasurer on warrant of Secretary'.'. 706 Disbursements in Department of Justice 985 Bonds of disbursing clerks subject to approval by Solicitor of Treasury 1005 Division of Disbursements, Interior Department'. 1170 To deposit funds with Treasurer of United States 719 Documents : Congressional Printer to be furnished with, by depart- ment, when 42 Distribution of, to courts of United States 1108 Distribution of, by Secretary of the Interior 1107-1113 Superintendent of, to be appointed 1116 Division of. Interior Department 1179 Drawbacks and Debentures : Authority of Secretary of Treasury as to 220, 221 Fraudulent claims for '. 234 512 INDEX. E Education, Bureau of : section. Oi'igin and duties of. 1370 To collect statistics of education 1371 Commissioner at head of 1372 Divisions in and organization of 1373-1376 Engraving and Printing, Bureau of : Duties of 474 Engineers, Chief of Bureau of : Appeals from decisions of, as to Wasiiington Aqueduct.. 136 Reports as Superintendent of Public Buildings and Gromids 136 Equipment and Recruiting: Duties of Bureau of 1084 Estimates of Expenditures and Appropriations : Heads of departments to specif}^ what 49 Report of Secretary of War as to 110 For Quartermaster's Department of the army 163 For PajaTiaster-GeneraFs Department 167 Fiscal year for, commences Avhen 184 Reports to Congress by heads of departments 272-274 Book of estimates, liow compiled 360 By Secretary of Navy 1034, 1041 For Interior Department, how prepared 1172 Evidence : Authentication of papers by heads of executive depart- ments 45 Transcript of account is, of balances due United States 580, 594, 646, 652, 675 In post-office suits 646, 652 Certificate of Comptroller of Currency, &c 796, 797 Copies of papers under seal of Solicitor of Treasury 1003 Copies of papers certified by Commissioner of Land Office 1215 Copies of papers certified by Commissioner of Patents. 1355 In patent cases, rules ma}'' be prescribed for 1360 Examiner of Claims, State Department: Duties, &c., of ; 93 Under supervision of Attorney-General 954 Executive Departments : President may require written opinions from 3 Acts of, are acts of the President 23, 25 Head of each a constitutional adviser of President, &c.. 25 Heads of, general functions and duties 25, 26 Clerks in, examination, &c 27 Disbursing clerks in 28 Chief Clerks in, duties generall}' 29 Special agents in, bond, &c 30 Hours for transaction of business in 31 INDEX. 513 Executive Departments : (Continued.) sectW Legal holidays in 32 In absence of liead of, who to perform duties 34 In absence, &c., of head of a bureau of, who 34 Officer or clerl<: to administer oaths, when ■;... 35 May have services of counsel, when 36 Heads of, not to employ attorneys, &c 38 May have advice, &c., of officers of the Department of Justice, when 38 Head of, may not change a balance of account stated by an accounting officer 39 Decision of Comptroller therein, conclusive upon 39 Head of, to report expenditures of contingent fund.... 40 Clerks in, head of, to report number, &c., to Congress.. 41 Heads of, to furnish Congressional Printer with docu- ments, when .'. 42 Title to land for public buiidings, examination re- quired by 43 Opinion of Attorney-General may be required by head of 44 Authentication of papers by 45 Claims on, may be sent to Court of Claims by, when... 46 May refuse to comply with call of Court of Claims, when.. 47 Maj' employ disbursing agents 48 Prohibited from expending in excess of appropriations.. 50 Contracts by, prohibited, involving payments in excess of appropriations *. 50 Contracts to be made by, on advertisement, except 51 Contracts by, prohibited for longer than a j'ear 52 To have printing, bitiding, &c., done at Government Printing Office 53 To be furnished with volume of patent specifications... 1369 Advertisements by 53 Commissioner of Fish and Fisheries to have aid from... 54 Estimates by heads of 272, 273, 274 Head of, may send claim to Court of Claims 336 Form of requisitions for moneys from Treasury 364 Accounts of, where settled 499, 566 To be furnished legal counsel and services by Attorney- General, when 962. 969 Suits in Court of Claims affijcting 963 Exports and Imports. (See Customs.) Extradition of Criminals: Proceedings as to, by Secretary of State 72 Fifth Auditor : Origin and organization of office of 630, 633 General duties 631 33 514 INDEX, Fifth Auditor: (Continued.) section. Accounts settled by 631, 636 Deputjs duties of 633 Diplomatic and consular accounts adjusted in 634, 636 Finance.; Division of, in Post Office Department 942 Fines, Penalties, and Forfeitures : Kemission of 223, 329, 409, 410 Eemission of, by Postmaster-General and Sixth Audi- tor 648, 845 For cutting, &c., ship timber for beuelit of naval pen- sion fund 1076 Mitigation of, by Secretary of the ISTavy 1076 On navy to be applied to navy hospital fund 1081 First Auditor : Origin of office of 547 General duties of 548-551 Accounts subject to his adjustment 548 Mode of certifj^ing accounts 549 Prohibited from trading or purchase of public securi- ties, &G .550 Kequired to audit account on direction of Comptroller.. 551 Deputy, duties of 552 Organization of office' of, into divisions.- 553 Customs Division, duties of 554^558 Accounts of customs officers, different classes of 540-543, 554-557 Fines, penalties, and forfeitures, accounts of 543 Public Debt Division, duties of 559 Judiciary Division, duties of , 560 Warehouse and Bond Division, duties of 564, 565 Treasurer of the United States, accounts settled by 566 Mints and assay offices, accounts of ' 566 Disbursing accounts of departments at Washington... 566 First Assistant Postmaster-General: Divisions in office of 929 First Comptroller: Warrants of Secretary for moneys to be charged on books of .' .'. 276 To countei'sign same, also Treasurer's drafts on 365 Origin of offi^ce of 494 Duties of 496-508 Accounts settled by 499 Duty as to adjustment and preservation of public ac- counts 496 To superintend recovery of debts and direct suits... 496, 502 To direct First and Fifth Auditors to settle particular accounts, when 497 To report annually to Congress delinquent officers 498 To approve bond of Treasurer of the United States, INDEX. 515 FiEST Comptroller : (Continued.) section. Seci-etaiy of Senate, and Clerk of the House of Eep- resentatives 500 Prescribes penalty of bond of collector of internal reve- nue 500 To report delinqnent officer to Solicitor for suit 501 To add commissions and interest to account wlien suit brought 502 To file contracts 503, 508 Not to engage in trade or in purchase of public lands or securities 504 Deputy Comptroller, duties of 505 Chiefs of Division in office of 506 General duties of office 507 Ledger appropriation accounts kept in office of 507 Power of attorney for collection of moneys filed in office of 508 Official bonds filed in his office 508 Appeals to, from decision of Sixth Auditor 642, 837 Fiscal Year : When to commence 184 Foreign Eelations : Secretary of State to report on , 62 Diplomatic Bureau, duties as to information obtained.. 86, 87 Foreign Postage : On letters detained in foreign countries 68 Foreign Mails: Office of, duties 948 Accounts of 949 Fourth Auditor: General duties of 613 Accounts settled by 613 To keep account of receipts and expenditures of navy.. 614 To receive and preserve accou nts 614 To record requisitions of Secretary of the JSTavy.... 614, 628 To report application of navy appropriations 614 Accounts of lost or captured vessel, how settled 615 Disbursements bj^ order of commander, allowance of... 616 Accounts of seamen on wrecked vessels 617 To determine day of loss of unheard-of vessel 617 Mode of settlement of accounts in such cases 617 To allow compensation for loss of ettects on lost ves- sel 617, 618 Certified transcript of account bj'-, evidence in suit 619 Deputy, duties of 620 Organization of office of 621 Divisions in office of, duties of 622-629 Accounts for pay of navy and marine corps, settled where 622 Navy agents' accounts settled by 623 516 INDEX. Fourth Auditor: (Continued.) sectiojt. Allotments of officers' pay settled by 623 Claims for prize-money •. 624 Navy pensions settled in Navy Pension Division of 625 All accounts journalized in Book-keeper's Division..., 628 Claims for back pay, accounts of decedents, &c 629 Frauds : Officer or clerk of department to administer oath on investigation of 35 In regard to license to ti-ade with insurrectionary States.. 330 Checks upon, in Third Auditor's office 610 Free Delivery: Of mail matter. Division of, duties 930 Freedmen : Hospital for 1164 G Gold Certificates : May issue, on gold deposits 254 Receivable in payment of duties 254 H Homestead Entry. (See Public Lands.) Hospitals : For navy in charge of Secretary of the Navy , 1081 Fund for navy, how derived,... 1081 Sites for nava\, to be procured by Secretary of the Navy 1082 For freedmen. District of Columbia 1164 Hospital Stewards : Secretary of War to appoint 127 Hydrographic Office : Attached to Bureau of Navigation, Navy Department.. 1088 Purpose of 1088 I Indians, Indian Affairs, &c. : Ute tribe of. Secretary of the Treasury to set apart fund for 295 Accounts of agents, settled by whom 520, 578, 682 Superintendent of, and Indian agents, official bonds, where filed 522 Contracts for transportation in Indian service, where filed 522 Stocks, bonds, &c., in trust for, in custody of Treas- urer of the United States , 716 INDEX. 517 Indians, Indian Affairs, &o.: (Continued.) sectiox. Claims arising under treaties witii 1105 Sale of arms in Indian country to be prohibited 1106 Kegulations for government of Indian agents 1119 Bonds of Indian agents.... 1119 Limits of Indian agencies to be prescribed 1120 Purchase and distribution of goods for 1122 Disbursement of annuities to 1123 Investment of Indian funds 1124 Moneys to be withheld from 1125 Contracts with, oversight of ., 1126,1132 Payment to incompetent or orphan 1128 Expenditures for, to be under supervision of Board of Commissioners 1185-1187 Payment of monej^s withheld from... 1129 Buildings on Indian lands reverted to the United States, sale of 1130 Traders selling arms, &c., to be excluded from Indian country .'. 1131 Certain Indian tribes may be excepted from labor rule. 1133 Division of Interior Department, duties of 1173 Accounts of Indian agents, &c., examination of 1174, 1262, 1274 Trust funds of, accounts of, examined 1175 Osage Indian trust lands '. 1252 Under management of Commissioner 1261 Traders to, may be appointed 1270 Purchase of goods for 1264, 1270 Supervision over contracts with 1265, 1266, 1269 Licensing and appointing of Indian traders.. 1267, 1270, 1276 Persons may be removed from reservations 1268 Hostilities of, to be reported to Congress 1268 Accounts for Indian supplies, where settled 1273 Indian lands and reservations..... 1275 Depredations by 1276 Medical and educational affairs of 1276, 1277 Trust fund bonds of, where deposited 727 Indian Commissioners, Board of : Action to be revised by Secretary of- the Interior 1127 Origin and purpose of 1184 To supervise expenditures of moneys for the Indians.. 1185 Powers of members of 1186 To examine and approve accounts of contractors for Indian supplies 1187 Indian Division : Second Comptroller's office, duties of 525 Informers : Compensation to, in cei'tain cases 229, 246 Compensation adjusted in Navigation Division 407 518 INDEX. Insane Persons: section. In the army, admission to Government Hospital 142 Convicts, Attorney-General to provide for confinement of 978, 979 Of navy to be confined in hospital 1060 Secretary of the Interior to appoint superintendent of hospital for 1161 Admission to hospital for 1162 Convicts confined in same by order of Secretary of the Interior , 1163 Insolvent Debtors : Discharge of, by Postmaster-General 844 Inspection : Division of, in Post Ofiice Department 939 Inspectob of Customs : May be assigned duties of naval oflice, when 202 Compensation of, may be increased, how 204 Insbectob-Gbneral's Office : Duties of 178 Insurrection and Rebellion : President may suppress — 19, 20 Investigation of frauds in obtaining or using license to trade between States, &c 330 Prohibition on transportation of vessel or goods to State in rebellion... 331 Interior Department : (See Secretary of Interior.) Disbm-sing clerk of, aecounts, where settled 636 Assistant Attorney-General detailed as Solicitor of, duties of 984, 1167 Origin and organization of 1096, 1097 Internal Revenue : ' (See Commissioner of Internal Revenue.) Accounts to be kept separate by States, &c 185 Deputy Commissioner of, duties to be prescribed 195 Collectors may be allowed additional compensation 227 Collectors at certain ports may have charge of exports... 228 Distraint of property for taxes and restoration of sur- plus of sales under... , 230 Award of compensation to informer, when 229 Abatement of taxes on distilled spirits, when 231 Compromise in, by Secretary of the Treasury, Attor- ney-General, and Commissioner 232, 965 Alteration of stamps, &c.,may be authorized by Secre- tary of the Treasur.v 235 Restoration of proceeds of goods sold 236 Frauds on, detection of, accounts of, &c 237, 636 Collectors of, as disbursing agents 259 Depositaries may be designated to receive moneys of... 260 Fermented liquors and articles in Schedule A, draw- back on 261 INDEX. 519 Internal Revenue: (Continued.) section. Duties of Division of, in Secretary's office 396-411 Drawbacks adjusted in tliat division 406 Informer's sliares also .-..■ 407 Compromise of claims, suits, &c 408, 754 Refund and abatement of taxes, accounts, and claims for 231, 411, 636, 783 Lands sold under direct tax law 411 Alcoholic spirits free for scientific institutions 411 Accounts, where settled 499, 636, 786 Bond of collector, as disbursing agent, penalty fixed by Comptroller 500 Accounts of Commissioner of, settled by wliom 631, 636 Division of, in office of Fifth Auditor 635 Expenses of office of ; accounts for 636 Stamp accounts for, where settled 636 Collectors' accounts, settlement of 636 Stamp agents' accounts 636, 790 Agents, surve3^ors of distilleries, accounts of 636 Duties of Solicitor of '. 732 Suits for refund of tax or penalty, limitation on 753 Special taxes, stamps, &c., questions as to 784 Distraints for taxes due 784 Lands acquired in payment of taxes 784 Distilled Spirits, Division of, and system of taxation... 787 Distillery, bonded warehouses... 787 Withdrawa,l of spirits 787 Rectified spirits, process in regard to 788 Issue, safe-keeping, &c., of stamps, accounts, &c 790 Revenue Agents, Division of 791 Commissioner o.f, duties 734 Collector of, bond approved by Solicitor of Treasury... 1005 J Japan:. Court-house and jail for American convicts in 69 Judiciary : Accounts settled, where 499, 560 Justice, Department of : Officers of, to give advice to other departments 956, 959 To be furnished by Sixth Auditor with evidence for suit ^ 646 Origin and organization of 953-9-55 Officers of, and their general duties 954-957 Distributiou of statutes, reports, &c., to courts by 958 To prosecute post-office suits 967 Requisitions on appropriations for, to be issued by Attorney-General 971 Office of Solicitor of Treasury in 985, 986 Supreme Court reports to be furnislied to 1108 520 INDEX. Labels. (See Prints, &c.) section. Lands. (See Public Lands.) Letter Boxes : May be established, by whom 875 Letter Carriers : Salaries of, fixed by whom 873, 874 Uniform to be prescribed, by wliom 873, 874 Life-saving Service : Establishment of stations in 314-316, 493 Sale of materials belonginoj to 316 Origin and organization of 493 Remission of penalties incurred 316 Award of medals for life saving 493 General superintendent of, duties, &c 493 Light-house Board : Secretary of Treasury president ex officio of 320 Secretary of Treasury may discontinue lights, when... 321 Assignment of keepers and compensation 321 Re-establishment of lights 321 Revenue Marine Divisio;:, duties of, as to 427 Duties of 446-457 Officers of; election of chairman 446, 447 Times of meetings, &c 448 Secretary of Treasurj^ may convene 448 To furnish estimates of expenditures 450 To purchase sites for liglit-houses, when 451' To prepare plans, &c., for constrnction of 452 Materials to be procured bj" contract 453 To arrange light-house districts .* 454 To marlvall pier-heads.. 456 Clerical business.iu office of 457 Accounts, where settled 557 Light-house Property : * Sale of, by Secretary of Treasury, when 240 Loans and Currency, Division of : Duties of 412-422 Supervision of bonded debt 412 Account and record kept by 412 N'umber of loans outstanding 413 Pacific railroad bonds 413 Funded loans of 1891 and 1907, 4 and ^ per cent.. 414, 415 Same to be exchanged for five-twenty bonds 415 Public calls for five-twenties 416, 417 Statement of bonded debt 417 Caveats filed in this division 419 Duplicates of lost or destroj^ed bonds issued by 419 Gold and currency certificates 420 INDEX. 521 Loans and Cureency, Division of : (Continued.) section. District of Columbia securities 420 Kedeemed and mutilated notes and currency 421 Distinctive paper for United States notes and securi- ties 422 Account of, kept with Bureau of Engraving and Printing 422 Paper for internal-revenue stamps 422 Duties of, in Treasurer's office 724 Louisville and Portland Canal: Expenses ascertained and rates of toll fixed annually.. 154 M Mackinac, Island of : National Park on 147 Mail Contractors : Deductions from pay of 898 Fines on, may be imposed by Postmaster-General 910 Mail Equipment : Division of, in Post Office Department 940 Mail Depredations : Expenses of investigation may be .advanced by Post- master-General 926 Stolen property may be returned to owner 927 Office of, in Post Office Department, duties of 952 Marine Corps : ^ Paj^ accounts of, settled by Fourth Auditor 622 Marine Hospitals : Appointment of Supervising Surgeon of; office and duties of 325, 475-479 Disposition of fund collected for 326 Sale and lease of buildings 327 Accounts for expenses of, where settled 557 Fund for support of 478 Medicine and Surgery: Bureau of, in Navy Department, duties of 1094, 1095 Meteorological Observations : Secretary of War to provide for 104 Militia : Returns of, to be reported by Secretarjr of War, &c. 114, 133 Military Justice, Office of : Duties of 177 Military Prison: At Eock Island 132 Military Warrant Division : In Land Office, duties of 1253 Examiners as to assignments of land warrants and scrip 1253 Prepares revolutionary and Virginia military scrip 1253 522 INDEX. Mineral. Lands. (See Public Lands.) section. Mints and Assay Offices : Bonds of officers of 262 Coinat. Army pension accounts, by whom settled 590, 605, 607 Navy pensions, accounts of 625 Navy pension fund, Secretari'' of Navy trustee of 1076 Investment of fund by him 1077 Applicant for navy pension to be examined by board, »fcc 1078 To be certified by Secretary of Navy to Commissioner of Pensions 1079 Privateers' pension fund. Secretary of Navy trustee of. lOSO Fund to be derived from t;wo per cent, of prize-money. 1080 Privateersmen entitled to 1157 Particular form of voucher for 1158 Medical referee and examining surgeons may be ap- pointed by Secretary of Interior 1159 Bonds of agents for paying 1160 Division of, Interior Department 1178 Fraud in obtaining, how investigated 1282 Oath of applicapt for, before whom to be taken 1286 Payment of, may be suspended, when 1287 Applicant for, to be furnished witli blanks, »&;c 1288 And to receive notice of issue of certificate 1288 Invalid pensioners to be examined from time to time 1291, 1292, 1294 Persons entitled to 1297 Invalid pensioners 1297 Pensioners of war of 1812 1298 Widows and children 1299 Dependent relatives entitled to 1300 Amount of, for total disabiUty 1301 For permanent specific disability 1302 Times of payment of 1303 Mode of pajaiient of 1304 Number of agents for paying 1303 Number of pensioners and amount of payments 1305 Certificates for, where issued 1310 Transfer of pensioners; accounts of examining sur- geons ^ 1310 Payment of arrears due deceased pensioners 1310 Surgical examinations, supervision of, &c 1311 Claims of invalids adjusted 1312, 1313 Navy pensions, examination of claims for 1314 Widows' and dependents', where examined 1316 Frauds in obtaining, investigation of 1317, 1318 PiBACY : President may suppress 17 Postal Union Treaty : Description of 948 Post Office Department : (See Postmaster-General.) ' Disbursing Clerk, accounts of, where settled 636 INDEX. 527 Post Office Department : (Continued.) section. Accounts of, settled by Sixth Auditor 641 Debts due, collection of 643 Monej'-order business 644, 667 Expense of postal service, quarterlj^ statement of 645 Financial condition of, Sixth Auditor to report 653 Orio-inand officers of : 830, 831 Assistant Attorney-General for, duties of 831, 952 Divisions in 929-952 Post Offices : Number of 833 To be established by Postmaster-General 854 Appointment and removal of postmasters of fourth class 855 Notice to Sixtli Auditor of appointment and removal.. 855 Official bonds and commissions of postmasters 856 Application of payments made by postmasters 857 Vacancies hi post offices, how supplied 858 Postmasters to execute new bonds 859 Hours of duty in post offices 860 Additional allowances in certain post offices 871, 872 Postmaster-Genekal : Sixth Auditor to report to 641 Warrants of, countersigned by Sixth Auditor 642, 650 Duties of, oath of office, &c 835 Assistants of, number and duties 832, 929, 935, 941 To keep inventory of property in his department 836 May appeal to First Comptroller from Auditor's decis- ion on his accounts 837 Maj' negotiate postal treaties and reduce or increase postal rates with foreign countries 839 To transmit cop jr of postal convention to Secretary of State..... 840 To establish Blank Agency 841 To furnish Sixth Auditor duplicate of mail contracts... 842 To issue warrants carrying postal revenues to proper credit in the Treasury 843 May discharge insolvent debtor from imprisonment.... 844 May consent to remission of fine, penalty, &c 845 Or to compromise of claim 845 Eeports of, to be made to Congress 846 To furnish Secretary of Treasury with annual esti- mates 847 Mayapply for attachment in certain cases 848 ■ To direct payment to Treasury of postal revenues 849 May direct transfer and safe-keeping of same 850 To submit estimates to Congress for appropriations 851 Postal monej's drawni from Treasury on his warrant... 852 To act with other officers to prepare and approve xDlans and estimates for new buildings 853 528 INDEX. Postmaster-General : (Continued.) section. To establish post offices 854 To appoint and remove foiu-tli-class postmasters 855 To notify Sixth Auditor of same 855 To approve postmasters' bonds and countersio;n com- missions 856 To apply payments made by postmasters, when 857 To notify sureties of default of their prhicipal 857 To supply vacancies in post offices, Avhen 858 To require postmastei's to execute new bonds, when... 859 To direct bnsiness hours at office of postmasters 860 To prescribe time of closing mails 861 And time of arrival and departnre of same 862 And to keep register thereof in department 862 And forms for postmasters' record of postages, &c 863 Also form of quarterly account of postmasters 864 May require oath to accompany same 865 To fix salaries at new post offices temporarily 866 To readjust certain salaries, when and how 867-86Q To make record of all orders as to salaries 869 And to notify Auditor v • §69 To designate distributing or separating offices and to make allowance for clerical services, where 870 To malve additional allowances in certain offices.... 871, 872 May discontinue post office or post route, when 872, 901 To fix pay of letter carriers and prescribe uniform.. 873, 874 May establish receiving boxes for mail matter 875 To approve bonds of letter carriers 876 To establish branch post-offices 877, 878 To furnish postal balances of metric system 879 To regulate mode of wrapping mail matter 880 To provide for deliverj'' of newspapers and periodicals from cars or steamers 881 May direct the return or disposition of mail matter seized for violation of law 882 To provide for transmission of soldiers' letters unpaid.. 883 Regulations for transmission of packages of newspa- pers 884, 885 To provide stamps, &c., and regulate their sale 886 To prepare special stnmps for official matter 887 To provide sj'stem of registration of letters 888, 891 To direct return of registered hitters sent to persons conducting lotteries or fraudulent scheme 889 To direct publication of non-delivered letters 890 To provide for registration without fee of packages of currency to Treasurer of United States for redemp- tion 891 To provide for return, &c., of dead letters 892 To contract with next lowest bidder on failure of ac- cepted bidder 896 INDEX. 529 Postmaster-General : (Continued.) section. To advertise foi- proposals for carrying the mails.... 893-895 May make temporary contract, when 896 To advertise mail lettings. 897 To deduct from pay of contractors on delinquency 898 To provide for carrying the mail on post roads 899 To provide for carrying the mail to county court-houses.. 899 May conti'act for carrying the mail on canals, plank roads, steam or other vessels 900, 901 May extend the line of posts, v^'hen 901 May designate one of two roads as the post road 901 May change terminus of certain post roads 901 May contract for mail carriage between post offices 902 May pay master or owner of any vessel not regularly employed two cents per letter 903 Examination for and seizure of letters on board vessels contrary to law '. 904 Separate carriage of mails on overburdened route 905 To classify mail routes , 906 May contract for carriage by horse expi-ess, when 907 May fix compensation of land-grant roads 908 May contract for carrying the mail to and tlirough for- eign countries 909 May impose fines on contractors for delay 910 May arrange, on consent of Senate, for carriage of for- eign mails through United States territory.! 911 May empower United States consuls to pay foreign postage on letters detained 912 May regulate reciprocal charges on mail matter carried on foreign vessels 913 May employ special agents 914 Also railway postal superintendents 915 Also resident agents at foreign ports 915 Also agents on steamers to certain countries 915 Also a general postal agency in Japan and China 915 May authorize searches by special agents or other offi- cers 916 May establish money-order system and supply blanks 917, 918 May cause issue of money orders in lieu of others, when 919 May forbid payment of money order to lottery dealer, &c 920 Transfer of funds by, to pay money orders 921 To require accounts from money-order offices 922 At his request account to be opened at Treasury of money-order funds 923 To pay expenses of money-order business from pro- ceeds 924 34 530 INDEX. PosTMASTEE-GENEEAli : (Continued.) sectioi^. To place to the credit of the United States Treasurer proceeds of same 925 May advance expenses of mail investigations 926 May ti'ansfer to contractors debts due by postmasters.. 926 May deliver to owner property stolen from the mail.... 927, Ma J' dispose of certain quarterly returns ; also of printed mail matter uncalled for 928 Divisions in office of, duties of 929-952 Pre-emption Division : In Land Office, duties of y. 1252 Charge of entries under pre-emption and tovrn-site laws 1252 Of Osage Indian trust lands 1252 Pee-emption Entry : (See Public Lands.) President of the United States : Qualification of 1 Executive power vested in. 1 Commander-in-chief of army, navy, &c 2 May require written opinions from heads of executive departments 3 May grant reprieves and pardons 4 May make treaties on advice of Senate 5 May appoint ambassadors, consuls, judges, and other officers '. 5 May commission same during recess of Senate 5 To inform Congress of the state of the Union 6 To recommend measures to same 6 May convene same in extra session 6 May adjourn same on disagreement between the two Houses as to time 6 May receive ambassadors and public ministers 7 To take care that the laws are faithfully executed 8 To commission all officers of the United States..... 8 To approve or disapprove of bills passed by Congress.. 9 May appoint officers of his household 10 May convene Congress elsewhere than at the Capital, when 11 May supply vacancy or absence in head of depart- ment , 12 May suspend civil officers, except judges, during the recess of Senate, &c 13 May increase official bonds of certain officers 15 May apprehend alien enemies and suppress piracj%... 16, 17 May compel departui'e of foreign vessel, when 18 May call militia or use army and navy to suppress insurrection 19, 20 Maj^ suppress slave trade 21 Acts through heads of departments 23 INDEX. 531 Pbinting, Public, &c. : section. For departments to be done at Government printing- office 53 Accounts of, where settled 499, 567 Paper for contracts, for furnishing 1155, 1156 For Interior Department 1180 Prints, Labels, &c. : May be registered in Patent Office .•>1368 Private Land Claims, Division of : In Land Office, duties of 1242 Acts on claims based on British, Fretjch, Spanish, and Mexican titles 1242 On JSTevv Madrid land claims 1243 On Oregon and New Mexico donation and mission land claims 1244 Of allotments to Indians 1245 Of scrip issued in lieu of certain private claims 1245 Provisions and Clothing: Bureau of, duties of. 1093 Public Buildings and Grounds : Title to land on which to be constructed 43, 981 Estimates for, to be accompanied by plan 49 Disbursement appropriation for b}'' officer designated.. 258 Operations on may be deferred 346 Selection of site for may be set aside, when 347 Accounts of, where settled 499 Accounts of officers in charge of 499, 548, 567 Plans and estimates for, to be prepared, &c........ 853, 1153 Reports of chief of engineers in charge of 136 Disbursements for by collectors of customs 271 Plans of to accompany estimates for 272 Public Debt : Balances of appropriation for pajmient not to be car- ried to surplus fund 277 Form and denomination of United States notes 281, 282 Sinking fund for payment of 283 Record kept of bonds applied to same 283 Proceeds of gold applied to cancellation of certain bonds '. 284 Payment of any interest due on 285 Payment of same may be anticipated 286 Destroyed or defaced bonds may be replaced 288, 289 Lost registered bonds may be replaced 290 Registered bonds issued in lieu of coupon bonds 291 Five per cent, bonds may issue in exchange for bonds loan of 1858 292 District of Columbia bonds, three-sixty-fives 293 Fractional currency redeemed in silver to be held as part of sinldng fund 296 Reduction of legal-tender notes 297 532 INDEX. Public Debt : (Continued.) section. Kedemption of bonds for account of sinking fund 298 Issue of coin in exciiange for legal tenders 299 Such legal tenders to be reissued on retirement of frac- tional currency 299 Loan and Currencj' Division 412-422 Loans outstanding, including Pacific railroad bonds.... 413 mans of 1891 and 1907, 4 and 4J per cent '. 414, 415 Exchange of for five-twent.v bonds 415 Public calls for five-twent)' bonds 416, 417 Statement of , 417 District of Columbia securities 420 Accounts of, settled by what officers 499, 559 Schedules of interest due prepared in Register's office. 688 Transfer of registered bonds..... 690, 691 Conversion of coupon bonds 692 Cancellation and destruction of notes, securities, cou- pons, &c 694, 696, 699 Issue of United States bonds in Register's office 687 Public Debtors : May be discharged from imprisonment by President... 14 Public Documents : Expenses, distributing, &c., accounts for • 636 Public Improvements : Contracts for material for, preference to American manufacture 155 Public Lands: Accounts, where settled 499 Sale of, when acquired for debt 342, 748, 1010-1012 Surveys to he completed by Secretary of Interior 1137 Discontinuance of land offices 1138 Proof of settlement on. subject to pre-emption 1140 Appeal from Commissioner of Land Office as to 1141 Certain mineral lands may be set apart for pre-emption 1142 Eri-oneously sold or entered, remedy for 1143, 1144 Town sites on 1145, 1146 Patents for, to holders of bounty land certificates 1148 Lost bounty certificates, duplicates to issue 1149 Adjudication of suspended entries of 1150 In Yellowstone Park, for building, lease of 1151 Settlers on swamp lands, relief of 1152 Division of. Interior Department, duties of 1177 Survey of, manner of, &c 1189-1191 Number of land districts 1192 Pre-emption, persons entitled to, proof required. 1193-1195 Homestead entiy, persons entitled to, proof re- quired 1196,1197 When entitled to patent and proof required 1198 Timber culture entry, who may make 1199 Proof required 1200 INDEX. 533 Public Lands : (Continued.) . section. Bounty lands, persons entitled to and evidence to ob- tain 1201, 1202, 1283, 1284, 1315 Virginia military lands 1202 Mineral lands, bow located and patented, &c 1203, 1260 Desert lands, how sold, &c 1204 Town sites reserved, on, bow surveyed and sold 1205 Founders of city or town to file plat, &c 1205 Agricultural college scrip 1205 May be offered to highest bidder.- 1206, 1208 Or at private sale, bow 1207 Charge ior surveys established by Commissioner, &c 1220, 1224. Minimum price of reserved lands when brought into marlcet 1221 Correction of error in entry of 1222 Contracts for survey of ., 1223 Forest lands in Oregon maybe surveyed at augmented rates , 1226 Bounty land location, error in, may be rectified, how.. 1230 Suspended entries of, how adjudicated, &c 1231, 1232 Sales of, without proclamation of President 1233 New patents issue on adjudication of suspended en- tries 1234 Swamp land indemnity to States 1235, 1258 Accounts of registers and receivers 1255 Receipts and expenditures on account of depredations on 1256 Five per cent, fund to States on sales of lands Avithin their limits 1256- Applications for repayments on failure of^title, where settled 1257 Applications for change of entry of, erroneously pur- chased. 1257 Contests between agricultural and mineral claimants... 1260 PuBiiic Lands Division: In Land Office, duties of 1240 In charge of Principal Clerk of Public Lands 1240 Prepares tract-books of surveyed lands , 1240 Record of disposals of lands kept in 1240 Issues instructions bringing lands into market... 1241 Public Moneys: Collection of moneys wltliheld 192 Safe-keeping and disbursement of 252-279 Bonds of disbursing officers.. 252 Warrants of Secretary of the Treasury for 253 Gold and bullion I'eceived on deposit..; 254 Expenditures, estimates of 255 Report of expenses of customs-houses 255 Quarterly receipts, statement, publication of 256 534 INDEX. Public Moneys : (Continued.) section. Treasurer's weekly statement of balances'. 257 Officers to disburse, for public buildinjfs, designated... 258 Collectors of internal revenue as disbursing officers.... 259 Depositaries of, for internal revenue may be desig- nated 260 Special agents to disburse, may be employed 263 Secretary of the Treasury may direct payment to the Treasury 264 Or elsewhere than in United States depositaries, when.. 265 Transfer from one depositary to another 266, 380 Examination of books, &c., of depositaries, receivers, &G 267, 268, 381 Disbursing officers may be suspended 269 Estimates of appropriations 272-274 Warrants on Treasurer 275, 276, 338, 359 Balances of appropriations reported to proper Auditor.. 277 Same to be embraced in surplus fund warrant 277, 278 ifational banks may be designated as depositaries.. 279, 373 Sinking fund 283, 370 Application of, to be reported to Congress 333 Also receipts from internal revenue 334 Balances of appropriations to apply onlj^ to fiscal year 339 Covering balances and moneys in Treasury 340, 366 Division of, in office of S'ecretarj^ of Treasury, duties of 373-385 Sub-Treasury, act of 1846 relative to 373 Accounts of deposits in that division 374 . Certificates on deposit of 375 Deposits of, when and how made 375 Designation OT public depositaries 378 Instruction to disbursing officers as to deposits 379 Depositaries enumerared , 382 Regulations as to accounts of disbursing officers with same 383 Issue of duplicates for lost checks 384 Regulations as to purchase and redemption of minor coins 385 Safe-keeping and disbursement of, bv Treasurer of United States ' 706, 707, 713 On deposit, subject to draft of Treasurer 712 Not to be loaned, deposited, or exchanged, except, &c. 713 Postal revenues, covering of in Treasur}'- 843 Transfer and safe-keeping of postal moneys 850 Public Property: Sale of, by Solicitor of Treasury 342 By Commissioner of Internal Revenue 748- Discharge of from seizure and attachment 343 Of Post Office Department, inventory to be kept 836 INDEX. 535 Public Surveys, Division op: sectioi^. In charge Principal Clerk of 1246 Prepares instructions concerning surveys of public lands 1246 Examines contracts for surveys 1247 Has custod}^ of records as to Indian, military, light- iiouse, and other reservations 1248 Has charge of establishment of State boundary lines... 1249 In charge of all plats, field-notes, &c., of surveys 1250 Q Quartermaster-General's Bureau : Duties of 158-165 Finance, inspection, and clothing branches of 159-161 Indebtedness of railroad companies 162 Claims for supplies, &c 162 Ti-ansportation, barracks, &c., miscellaneous claims... 162 Quartermaster's Division: Second Comptroller's office, duties of 525 R Kail WAY Classification and Mail Service: Divisions of, in Post Office Department 937, 938 Kailroads, Division of : In Land Office 1251 Charged with adjustment of grants to railroads and other internal improvements 1251 Also with execution of laws giving right of way 1251 Auditor of accounts of .* 1377 Rebellion and Insurrection : President may suppress 19, 20 War of, publication of official records of 156 Eeceivers and Registers op Land Office : Accounts of 1255 Recorder of Land Office: Division of, duties of 1239 To affix seal to land patents and countersign same 1239 To engross, record, and transmit patents 1239 To prepare copies and exemplification of papers 1239 Refund of Duties : Seci'etary of Treasury may pnake, in certain cases. 219, 249 Register of Treasury : To keep account receipts and expenditures 670, 686 To receive and preserve certain accounts 671 To.record all warrants, except 276, 672, 682 To certify balances of accounts to Secretary 673, 685 To furnish copies of warrants to accounting officers 674 His certified transcript of account evidence in suits 675 536 INDEX. Kegisteb of Treasury : (Continued.) sectiok. To cancel certificates of registiy of vessels, when... 676, 677 To receive copies of certificates of registry granted 678 Also duplicate entries showing change of master or name of vessel 678 Assistant, duties of 679 Efi'ect of signature of Assistant, to documents 680 Organization of oflice of 681 Registry of warrants and drafts in 365, 683 Entry of accounts on final adjustment 684 Division of Receipts and Expenditures in office of.. 682-686 Division of Loans in , 687-692 Charge of accounts of bonds issued 687 Prepares schedules of interest due on registered bonds. 688 Bonds of United States, duties of, in regard to 689 Ti-ansfer of registered bonds by 690, 691 Conversion of coupon bonds, when 692 Interest-bearing Treasur\' notes, duties as to 693 Destruction of cancelled notes and currency 694 Coupons of United States securities, cancellation of, &c 696 Redeemed and exchanged United States bonds filed... 695 Notes and fractional currency, process of cancellation of 699-702 Note and Fractional Currency Division in office of,. 699-703 Tonnage Division in office of 704 Title to ships recorded in, statistics, &o, 704 Registered Letters : System of registration provided by Postmaster -Gen- eral .' 888,891 Return of, to sender, when 889 Registration without fee of letters containing currency notes to be provided for bj^ Postmaster-General 891 Division of, in Post Office Department 944 Remission of Fines, Penalties, and Forfeitures: Power of Secretary, in case of want of invoice 205 Power of Secretary, wiiere value of goods does not exceed five hundred dollars 223 On vessels and merchandise, when 225, 243, 244, 245 In connection with Life-saving Service 316 Considered in Navigation Division 409, 410 Consideration of, by Solicitor of Treasurj^ 1019 Reprieves and Pardons. (See Pardons.) Returns Office : Copies of certain contracts to be filed in 139, 1182 In Interior Department, purpose of, &c 1181 Revenue Cutters. (See Revenue Marine Division.) • Revenue Laws : Decision of Secretary of Treasury conclusive, when 201 INDEX. 537 Eeventje Marine Division : section. Duties of 423-427 Eevemie vessels, construction and management of, &c 423, 424, 426 Purcliase of supplies for 425 Officers of revenue cutters designated by, &c 425 Coast Survey, Weiglits and 'Measures, Liglit- house Establishment 427 Kevised Statutes of the United States : To be published by Secretary of State 59 ErvERS AND Harbors : Surveys of, &c 113 Water gauges for lower Mississippi, &c 148 Improvement of Mississippi Eiver 150 EocK Island : Military prison at 132 S Salaries and Allowances : Division of, in Post Office Department 934 Savings Banks : To report to Comptroller of Currency 825 Seamen : Eeports of, to Congress by Secretary of State 61 Searches and Seizures : Letters on vessels in violation of postal laws 904 Special agents of Post Office Department may be autho- rized to make 916 Secret Service Division: Duties of 441-443 In charge of Solicitor of Treasury 1018 Second Auditor: ■ Origin of office of; duties of, generally 569-574 Accounts settled by 570, 572 To detail clerk to sign papers ui his stead 573 To settle pay of officers unable to account for property, when 572 To keep accounts, receipts, and expenses of War De- partment 574 Also debts due United States relative thereto 674 To receive accounts from Second Comptroller and pre- serve the same 574 To report annually to Secretary application of appro- priations 574 To report as Secretary of War may demand, when 574 T\) record requisitions of Secretary of War 574, 579 Deputy, duties of 575 Organization of office of 575 Book-keeper's Division, office of, accounts settled in... 577 538 INDEX. Second Auditor: (Continued.) section. Certificates of non-indebtedness issued by 578 Transcript b.y, of accounts for suit 580 Paymaster's Division in office of 581 Indian Division in office of 582 Pa}' and Bounty Division, claims settled in 583 Division for Investigation of Fraud 584 Property Division, accounts settled in 585 Division of Inquiries and Replies 586 Division of Correspondence 587 Archives Division 588 Miscellaneous Division, accounts settled by 589 Second Assistant Postmaster-Genekal : Divisions in office of 935 Second Comptroller : General duties of 509 To examine accounts settled by Second, Third, and Fourtii Auditors 509 To countersign requisitions of War and Navy Depart- ments 275, 509, 519 To prescribe forms for disbui-sing officers of War and Navy Departments 509 To preserve public accounts of his revision.... 509 To prescribe rules for pajanent of arrearages to sea- men on vessels sunk or destroyed • 510 To detail clerk to sign bounty certificates 511 Settlement by, of accounts of paymaster of captured vessel 512 Disbursements by order of any commanding officer maybe allowed bj' 513 To fix date of loss of vessel unheard from 514 Accounts of paymaster of vessel lost with papers, how settled 515 Personal effects of officers and seamen on lost vessel, how settled for 516, 517 To certify account of delinquent officer to Solicitor for suit 518 Accounts subject to final revision by 520 Claims settled hy .' 521 Official bonds of War and Navy disbursing officers, and others, filed in office of 522 Deputj', duties of 523 Organization of office of, into five divisions 524 Mode of settlement of accounts in office of 526 Digest of decisions of 527 Secretary of the Interior : General subdivisions of his duties 1099 To keep inventory of public property 1100 Duties as to the Territories 1101 To sign requisitions for moneys for his department 1103 INDEX. 539 Secretary of the Interior : (Continued.) section. Reports to be made to Con>^-ress 1104 To pi-escribe regulations for presentation of Indian claims 1105 To prohibit sale of arms, &c., to Indians 1106 To receive, distribute, &c., public documents 1107 To furnish Supreme Court Reports to Department of Justice 1108 To keep register of official publications, &c 1109 To deliver publications only on official requisition 1109 Distribution of public docimients by 1110-1113 To publish and distribute Biennial Register of Govern- ment officers 1114, 1115 To appoint superintendent of public documents 1116 To establish Returns Office for filing contracts 1117 To prevent misappropriation of streets, &c., in Wash- ingtOM 1118 To see, that Indian agents give bond, &c 1119 To prescribe rules governing Indian agents 1119 To establish limits of Indian agencies 1120 To commission all special agents and commissioners... 1120 To discontinue sub-Indian agents, &c 1121 Purchase and distribution of goods required by Indian treaties, &c 1122 To regulate disbursement of Indian annuities 1123 To invest cei-tain moneys received from Indian lands. 1124 To withhold moneys from Indians holding captives.... 1125 To determine whether contracts with Indians have been complied with in certain cases 1126 To revise action Board of Indian Commissioners. 1127, 1187 Payment to incompetent or orphan Indians 1128 Payment of money withheld from Indians because of trespassing 1129 To sell buildings on Indian lands reverting to United States * 1130 To exclude persons from Indian country selling arms, &c 1131 To examine into contracts made with Indians 1132 To exempt Indian tribe from labor on reservations 1133 To establish rules to enable Indians to obtain benefit of homestead laws 1134 To prepare statement of payments from Indian ap- propriations 1135 Reports as to details of same to Congress by 1135 Duties regarding the census 1136 To complete surveys of public lands 1137 To discontinue land office in certain districts, when.... 1138 To allow office expenses in land districts 1139 To prescribe rules to establish settlement on public lands 1140 540 INDEX. Secretary of the Interior : (Continued.) section. To entertain appeal from Commissioner of Land Office, &c 1141 May set apart certain mineral lands for pre-emption... 1142 To repaj' purchase-monej' of lands erroneously sold.... 1143 To substitute otlier lands for those erroneously entered 1144 To cause town sites to be surveyed and sold 1145 May provide for survey and plat of town on public domain 1146 To prescribe mode of surveys in Nevada, Oregon, and California 1147 To transmit patent for bounty lands to holders 1148 To duplicate lost bounty certificate or warrant 1149 To establish rules for adjudication of suspended entries 1150 To act with Attorney-General for approval of same 1150 Has control of Yellowstone Public Park 1151 May lease lands in, for building purposes 1151 To afford relief to settlers on Missouri swamp lands.... 1152 To approve plans and estimates for new buildings 1153 To furnish blanks and printed instructions to oflScers authorized to make contracts 1154 To approve contract for public printing paper, when... 1155 May authorize purchase of same in open market 1156 May place privateersmen on pension rolls 1157 To designate particular form of pension voucher 1158 May appoint medical referee and examining surgeons. 1159 To approve bonds of pension agents 1160 To appoint Superintendent of Hospital for Insane 1161 May grant order for admission to same 1162 May order confinement of convicts in same 1163 May admit indigent deaf and dumb to Columbia Insti- tution 1164 May authorize admission of blind persons in State in- stitution 1164 To sigh patents to inventors 1165 Office of, organization, &c 1166, 1168 Secretary of the Navy: Kequisitions of, recorded by Fourth Auditor 614, 628 Estimates for appropriations to be furnished him 1034 Duties of 1036 To keep record of public property in his department... 1036 To execute orders of the President. 1037 Has custody of property of Navy Department 1038 Reports to Congress required of him 1040 To collect all flags, &c., captured from enemies 1039 To submit estimates in detail 1041 Certain appropriations expended by his direction 1042 To have charts, maps, &c., prepared at Hydrographic Office 1043 To publish and distribute same to navigators, &c 1043 INDEX. 541 Secretary of the Navy: (Continued.) section. To place supervision of Nautical Almanac in suitable officer 1044 To designate board of examining surgeons 1045 May prescribe qualification for appointment and pro- motion as passed assistant pa3'masters 1045 Bonds of same subject to his approval 1045 To designate board for examination for appointment and promotion in engineer corps 1045 May appoint acting assistant surgeons temporarily 1046 And citizens as storekeepers on foreign stations 1047 And fix amount of their bonds 1047 May appoint gunnel's as inspectors of timber 1048 May place officers on furlougii 1049 May detail a line officer as aid of commander of a ves- sel or naval station 1050 To notify members of Congress of vacancies at Naval Academy 1051 To provide for education as naval constructors or steam engineers at the academy 1053 For examination for admission to same. 1052 May appoint cadet engineers in the navy 1053 To arrange course of study, &c., at academy 1054 To name the vessels of the navy, how 1055 May change name of vessel purchased for navj'^ 1056 To designate examining boards as to repairs of vessels.. 1057 May sell condemned vessels and material 1058 To report such sales to Congress 1058 Kegulations, orders, &c., to be furnished naval officers.. 1059 May confine insane persons of navy in hospital 1060 May establish depots for coal and fuel 1061 May substitute extract of coffee for coffee ration 1062 To provide for examination of persons designated for marine corps 1063 To deduct from pay of marine corps for marine hos- pital fund 1064 To select public lands for production of ship timber.... 1065 Purchases and contracts for supplies discretionary with him 1066 To advertise for proposals for supplies 1067 Contracts for same and for tobacco 1068, 1070 May procure certain supplies, in his discretion 1071 To give preference to productions of the United States.. 1071 His contracts to be in writing and copies filed in Ee- turns Otfice.. 1072 To furnish officers authorized to malve contracts with printed letter of instructions 1073 Also to furnish forms of contracts, &c 1073 May appoint special counsel in prize-cases 1074 542 INDEX. Seceetaky of the ISTavy : (Continued.) sectiok. To provide for adjudication in prize and for sale of vessel, &c 1075 To have charge of navypension fund 1076 May mitigate fines, &c., for cutting, &c., sliip timber.. 1076 To invest money of navy pension fund 1077 To convene board to examine applicants for benefit of that fund 1078 To certify applicant for pension to Commissioner of Pensions 1079 Trustee of privateei's' pension fund 1080 Has charge of naval hospitals 1081 To deduct from pay of navy for iiospital fund 1081 To collect fines, &c., i^iiposed on navy for same 1081 To procure sites for hospitals 1082 To procure asylum for decrepit persons of the navj\.. 1082 Secretary of State : General duties of 56 To afllx seal of the United States to official commissions.. 57 To receive bills, &c., passed b}' Congress 58 Publication of lav^'S and distribution of Revised Stat- utes 58 To report registered seamen to Congress 61 To proclaim amendments to the Constitution 60 To lay before Congress annually, viz. : Report on foreign commercial relations 62 Report of diplomatic information 62 A list of all consular officers 62 Report of tariff of consular and diplomatic fees 62 Statement of such fees collected 62 Statement of arrival of foreign passengers 62 Of consular officers not citizens drawing salaries, &c.. 62 Of expenditures from contiitgent fund for foreign intercourse 63 To furnish Congressional Printer cop3' of every law, &c.. 64 To publish consular and diplomatic information 64 To designate newspapei-s for publication of laws, &c.. 65 Passports to be issued by 66 Consular bonds to be approved by 67 May empower consuls to pay postage on detained let- ters 68 Court-house and jail in China and Japan may be rented by 69, 70 Exercise of judicial functions in certain Oriental coun- tries 71 Extradition of criminals, when to act and how 72 To make extra allowance to consular officers at Paris.. 73 Time of transit between diplomatic and consular posts to Washington and vice versa 74 To prescribe duties of assistants, solicitor, and others.. 75 INDEX. 543 Secretary op State : (Continued.) „„^ Accounts approved by, where settled oofa Copy of postal conventions to be sent to 840 To furnish same to Congressioual Printer.. ;... 840 May designate legations and consulates to be supplied witli public documents m^ Secretary of the Treasury : o^i o-o Chiefs and assistant ciiiefs in office of ool, 60^ JSTot to engage in trade or commerce 187 General duties of 1^° Management of tlie revenue and public credit 18b To prescribe forms of accounts, grant warrants, &c.... 188 To make reports to Congress 188 Duties as to collection of the revenue IJ^ To enforce the revenue laws and prescribe forms 190 May discontinue ports of delivery, when 191 May employ persons to assist in collecting moneys withheld • 192 To report to Congress rules for appraisement of mer- clitinflisG * -tyo Exports and'imports, statement to be furnished to the Public Printer • 194 To prescribe the duties of Deputy Commissioner of Internal Eevenue • 1^5 May direct district attorneys to defend collectors of OLTStomS ••••••• " J. t70 May regulate free entry of certain goods 197 Druo's and medicines, to prevent import of adulterated.. 198 May'^invest deputy collector with powers of principal.. 199 Special agents may be appointed by him 200 Decision as to revenue laws conclusive, when 201 To abolish naval office, when 202 May supply deficiency in compensation of principal officer of "customs 203 May increase compensation of customs inspectors........ 204 To authorize entry of imported goods without invoice.. 205 To establish standard for sugars imported 206, 207 To adopt hydrometer to ascertain proof of liquor 208 May authorize bond to produce proof of character of imported goods ••••;•••;•: n?^ May entertain appeals from collector's decisions 210 May direct appraiser to act out of his own district...... 211 To prescribe rules for appraisement of imported goods.. 211 May lease warehouse for stoi-age of imported goods 212 Also cellars for wines and distilled spirits 212 Also yards for mahogany and other woods, coal, &c.... MJ, May pay claimants ' net proceeds of sale of bonded goods ; • 21d Free dutv to war vessels of foreign nations, when 214 Befund of duties on goods injured or destroyed 215 644 INDEX. Secretary of the Treasury : (Continued.) section. To designate common carriers for transportation of dutiable goods 216 May establish bonded warehouses for transportation purposes 217 And tlie route of transit, form of bond, &c 217 May designate certain routes to Mexico 218 Refund of duties by 219 Authority as to di'awback of duties 220, 221 May extend or cancel export bonds, when 222 Remission of forfeiture on seized goods under $500 value 223 May allow compensation to district attorneys, when... 224 Remission by, of forfeiture vessels in certain cases 225 May permit foreign vessels to unload Canadian prod- ucts, when 226 May allow extra compensation to internal-revenue col- lectors 227 To designate collector of internal i-evenue to have charge of export goods subject to tax, when 228 May restore surplus of sales under distraint for taxes.. 230 Awards to informer under internal-revenue laws 229 Abatement of internal taxes on distilled spirits by 231 Compromise of internal-revenue cases 232, 754 To permit free withdrawal of alcohol by scientific insti- tutions 233 Autliority as to fraudulent claim for drawback 234 May alter stamps, &c., of internal revenue 235 Restoration of pi'oceeds of sale under internal-revenue forfeitures 236 Authority as to frauds on internal revenue 237 Discharge of insolvent debtors 238 To retain moneys due States and apply same to in- debtedness 239 May sell light-house property, when 240 May withhold payments to railroad companies, when.. 241 May remit additional duty on transportation bond 242 Remission of fines, penalties, and forfeitures 243, 244 Compensation to informers and others by 246 General-order warehouse to be established by 247 As to indebtedness of Pacific railroad companies 248 May cause reliquidation and refund of duties in certain cases 249 Ruhng of, not to be reversed, unless 250 To withhold payment to public creditors indebted to the United States 251 Safe-keeping and disbursement of public money by. 252-279 To direct penalty in bonds of disbursing oflicers 252 May authorize assistant to sign warrants, 253 May authorize receipt of gold and bullion on deposit... 254 INDEX. 545 Secretaby of the Treasury: (Continued.) section. To issue certificates tlierefor receivable for duties 254 Estimates of revenue and expenditures by 255 Reports to Congress as to estimates, contracts, &c 255 To report monej^s expended at custom-liouses 255 Also number of persons employed 255 To publish statement of quarterly receipts, &c 256 Also Treasurer's weekly statement of balances, when.. 257 May designate officer to disburse appropriation for public buildings.... 258 Collectors of internal revenue as disbursing officers 259 May designate depositaries for internal-revenue mon- eys 260 May allow drawback on liquors and other articles 261 May direct penalty in bonds of Assistant Treasurers and mint officers 262 May employ special agents to disburse 263 May direct at intervals payments into Treasury 264 May direct deposits elsewhere than with depositaries, when 265 May transfer moneys from one depositary to another... 266 To examine depositaries' books by special agents 267 May" direct examinations of books, &c., of receivers of public moneys 268 To suspend disbursing officers, when 269 May allow additional expenses of disbursing officers.... 270 May make extra compensation to collectors of customs, when 271 Estimates of appropriations, duty as to 272, 273, 274 • To draw warrant on Treasury for moneys appropri- ated 275 "Warrants to specify what, and to be charged on books in his office 276 To report balances of appropriation to proper Auditor. 277 To include same in surplus-fund warrant, when 277 To carry unexpended balances to surplus fund 278 May designate national banks as depositaries 279 To instruct certain officers as to United States notes and securities, to prevent fraud 280 Support, &c., of public credit by 281-299 To prescribe form and denomination of United States notes, &c 281, 282 To set apart sinking fund and keep record of bonds applied 283 May apply proceeds of gold to cancellation of certain bonds 284 To pay any interest due on public debt 285 May anticipate sucii payment 286 May purchase coi4i 287 May replace destroyed or defaced bonds 288, 289 35 546 INDEX. Seceetaey of the Tbeasiiry: (Continued.) section. Also lost registered bonds 290 May issue registered bonds in lieu of coupon bonds 291 May exchange five per cent, bonds for those of loan of 1858 292 District of Columbia three-sixty-five bonds 293 To pay judgments of Court of Alabama Claims 294 To set apart fund in trust for Ute Indians 295 To issue silver coins in redemption of fractional cur- rency 296 Reduction of circulation of legal-tender notes, when.... 297 Eedemption of bonds in coin for account of sinking fund 298 Issue of coin for legal tenders 299 Legal tenders, in such case, to be I'etired on destruction of fractional currencj'^ 299 To report statistics, commei'ce, &c., to Congress an- nually 300 To report persons employed in Coast Survey 301 Appointment of Comptroller of Currencj^ on recom- mendation of.... 302 To apportion circulation of. national banks 303 To direct coinage and assay of bullion, &c 304 As to fur-bearing animals in Alaska 305 May prohibit importation of cattle, when 306 To protect domestic trade-mark of watch manufacturers. 307 Maj^ nationalize wrecked foreign-built vessel, repaired, &c 308 May nationalize vessels owned by residents of Alaska.. 309 To provide forms for registry of vessels 310 May authorize new certificate of registry, when 311 May license yachts and exempt them from entering or clearing. 313 To provide system of numbering registered vessels, &c. 312 To establish life-saving stations on the coasts, &c... 314, 316 May employ keepers, &c., for same.... 314, 315 May sell materials of same 316 May remit penalties incurred in connection with that service... 316 May authorize surveyor of port of delivery to enroll vessels 317 To direct enforcement of steamboat inspection laws.... 318 May promote use of petroleum and other oils for motive power of vessels 319 President ex officio of Light-house Board 320 May assign superintendence of light -houses, &c., to collectors of customs 321 May regulate pay of keepers 321 May discontinue and re-establish lights, when 321, 455 INDEX. 547 Secretary of the Treasury : (Continued.) section. May make allowances to officers and men of army and navy on coast-survey duty 322 May execute quarantine and healtli laws 324 May dispose of maps and charts of coast survey 323 To appoint Supervising Suro-eon of Marine Hospitals... 325 Disposition of fund for marine hospitals 326 May sell or lease marine hospitals 327 To inspect books, &c., of Union Pacific Kailroad... 328, 329 Duty of investigation in cases of frauds 330 To prohibit transport of propertj^ to insurrectionary district 331 Management of public accounts 332-341 To cause settlements of same to be made within fiscal year, unless 332 To lay before Congress Auditors' reports as to applica- tion of appropriations for War and Navy Depart- ments 333 Also statements of receipts from internal taxes 334 Also account of Superintendent of Treasury buildings. 335 May send a claim to Court of Claims, when 336 To advise accounting officers of designation of person to an office 337 All warrants of, to specify the appropriation 338 To apply balances only to expenses of fiscal year, except 339 As to covering balances in the Treasury 340 To report claims allowed to Congress 341 As to public property and miscellaneous 342-346 Approval of sale by Solicitor of certain class of prop- erty 342 May contract for securing abandoned property 344 Deposit of funds of Smithsonian Institution 345 Maj' defer operations on public buildings 346 May set aside selection of site for same 347 Ofilce of Sccretarj'^, organization of divisions in, &c... 349-358 First and Second Assistant, duties of 355, 356 Appeal from decision of collector in customs cases.. 386, 387 Decision on same final, unless 388 To call five-twenty bonds by public notice 416, 417 Revenue marine, vessels in charge of 424, 425 May convene Light-house Board 448 Marine hospitals under direction of 475 Balances of adjusted accounts certified to bv Regis- ter 673, 685 To be furnished annual estimates by Postmaster-Gen- eral 847 Secretary of War: General duties of 99 In absence of, Chief Clerk to sign requisitions 97 548 INDEX. Secbetary of War: (Continued.) section. Custody of department books, propertj', &c 100 Directs purchase, transportation, &c., of army sup- plies 101,102 To control araiy transportation 103 To provide for meteorological observations and storm signals 104 Also for signal stations, reports, and signals 105, 106 To furnish soldiers duplicate of discharge certificate.... 107 To detail emploj'ees to administer oaths to accounts... 108 May sell surplus charts to navigators 109 To report to Congress appi'oprlations, estimates, and balances 110 Also contracts and expenditures for contingent ex- penses Ill Also proposals for buildings or materials 112 Also examinations, &c., as to river and harbor surveys 113 Also returns of State militia 114 To permit trading at military post on frontier 115 To issue arms, &c., to colleges, &c 116 To assemble an army retiring board 117 May order gratuitous issue of clothing to soldiers, &c., when 118 May detail armj' officers as instructors at West Point.. 119 To regulate care, purchase, &c., of army supplies.. 120-122 To select commissary sergeants 123 To commute rations of coffee for exti'act of coffee, &c. 124 To regulate supplies of ordnance and stores 125 To designate board to examine for appointment as assistant surgeon 126 To appoint hospital stewards 127 To detail non-commissioned officers to signal duty 128 To establish regulations for examination of non-com- missioned officers for appointment as commissioned officers 129 For examination of appointf^es to Military Academy... 130 To exercise general charge over academy, &c.> 131 To assign Judge-Advocate as law professor in 181 Duties as to militarj^ prison at Rock Island 132 To direct Adjutants-General of States as to returns of militia :... 133 To abolish arsenals when unnecessary 134 To distribute quota of arms, &c., to States , 135 To entertain appeals from decision of Chief of Engi- neers in charge of Washington Aqueduct, and to receive his reports as Superintendent of Public Buildings 136 Duties as to bounty, prize-money, &c., to colored sol- diers and marines, &c 137 Custodian of retained bounty fund 138 INDEX. 549 Secretary op War : (Continued.) section. To require written contracts, and copies to be filed in Eeturns Office 139 To furnish forms, &c., to officers making contracts 140 To furnisia transportation to certain persons 141 To admit army officers, soldiers, and employees to hospital for insane 142 Purchase of land for national cemeteries by .' 143 To cause erection of porter's lod^e at entrance of same 144 To appoint superintendent of each national cemetery.. 144 To detail officer to inspect same, &c 145 To cause graves to be marked and register of burials to be kept 146 Duties as to island of Mackinac and National Park. ... 147 To establish water gauges for lower Mississippi and tributaries 148 To autliorize Ciiief Clerk to sign requisitions 149 To control improvement of Mississippi River 150 To operate, &c., certain military telegraphs 151, 152 Duties as to disbursements 153 Duties as to tolls of Louisville and Portland canal 154 As to contracts and material for public improvements. 155 To erect headstones over soldiers' graves 156 Publication of official records of "War of the Rebellion. 156 Contingent expenses of his department, by whom set- tled 520 Requi.sitions of, recorded by proper Auditors 574, 593 Receipts and expenditures, account kept, by whom 574, 593 May require report of Second and Third Auditors. wlien 574, 593 Ships and Vessels: Remission of forfeiture of, in certain cases 225 Certain trade in foreign vessels permitted, when 226 Register to wrecked foreign vessel, when repaired, &c. 308 New certificate of registry to issue, when 311 Numbering of registered and enrolled vessels 312 Yaclits may be licensed and exempt from entry and clearance 313 Surveyor of port of delivery autliorized to enroll 317 Use of petroleum, &c., as motive power 319 Navigation Division, duties of, as to 396-411 Registering, &c., of, and marine documents to 396-398 Protection of passengers in, also of emigrants 396, 404 Entry and clearance of, requisites of 400-402 Tax on tonnage of 405 Remissions as to forfeiture of 409, 410 Regi.stry cancelled, when, &c 676, 677 Copies of registry certificate on file with Register 678 Change of master, name, &c., of record, where 678 Title to, of record in Register's office 704 550 INDEX. Ships and Vessels : (Continued.) section. Allowance to, for carrying letters, when 903 Searches and seizures of letters on board of 904 Signals : Secretary of War to provide for, &c 105 To detail non-commissioned officers to signal duty 128 Naval signal office 1090 Sixth Auditor: Orioin and oi'ganization of office of 637, 638, 640 Duties of Auditor and Deputy 639-654 To settle accounts of Post Office Department 641 To make quarterly settlements 641 To report to Postmaster-General, when.... 641 To report delinquents to same 641 To register, charge, and countersign Postmaster-Gen- eral's warrants 641, 650, 852 Appeal from decision of, to First Comptroller 642 To superintend collection of penalties and debts due Post Office Department 643 To keep separate account of money-order business 644 Quarterly statements of expense of postal service 645 Compromise of judgments 646 To furnish certified papers for suit, when 646 May administer oaths 647 Remission of penalties bj^ 648 Copies of papers certified by, evidence in court 649 Application of payments made by postmaster execut- ing new bond 651 To notify Postmaster-General of deficiency in post- master's accounts 651 Transcript of money-order account, prima-facie evi- dence in court 652 To show financial condition of Post Office Department annually 653, 846 To report compensation of postmaster, when 654 Examining Division, office of 657 Registering and Book-keeper's Divisions 658, 659 Stating and Collection Divisions 660, 661 Foreign Mail, Pay, and Money-order Divisions. 662, 663, 667 Postmaster-General to notify of appointments and removals ,. 855 SiiAVE Trade: President may suppress, &c 21 Smithsonian Institution : Accounts for preservation of collections in, where set- tled 636 Soldiers : Lost discharge certificates of, to be furnished, when... 107 Bounty, prize-money, &c., due colored soldiers and marines 137 INDEX. 551 Soldiers : (Continued.) section. Colored, retained bounty fund in custody of Secretary of War 138 Deposits by, with pa3'masters 167 Pay and bounty claims 521 Graves of, headstones for deceased 156 Solicitor-General : To conduct suits in Supreme Court and Court of Claims, wlien 961 Duties of, generally 983 Solicitor of Internal Kbvenue: Duties of 732, 782 Under supervision of Attorney-General 954 Solicitor of Treasury : Sale of property bj^ 342 Discharge of seized or attached property by 343 Delinquent officers reported to, for suit 501 Under supervision of Attorney-General 954 Office of, a Bureau of Department of Justice 985-987 Transfer of assistant, &c., to that department 987 Organization, origin, and purpose of office of 986, 988 Written opinions of, may be required by Attorney- General 989, 991 To perform duties by direction of Attorney-General... 990 To prosecute and defend suits, when 991, 992 Has charge of certain books, &c 993 To charge United States attorneys with customs bonds deliyered for suit 994, 995 To take cognizance of frauds on revenue 996 To establish regulations for 'col lectors of customs. Uni- ted States attorne3''s, and marshals 997 To instruct United States attorneys, marshals, and clerks of court as to suits 997 To direct prosecutions under national banking laws... 998 To report moneys collected 999 Keports to, by 1000-1002 Copies of papers under seal of, evidence in court 1003 To direct suit against delinquent officers reported by Comptroller 1004 To examine certain official bonds for approval 1005 To receive reports of seizures 1006 To issue distress warrants against delinquent officers.. 1007 Compromise by, of claims of the United States.. 1008, 1022 May appoint agent to bid in lands for the United States on execution 1009 To sell, &c., lands acquired in payment of debt 1010 In charge of lands and property so acquired and of all trusts, &c 1012 May release same by deed, when , 1012 552 INDEX. Solicitor of Teeasury : (Continued.) section. May stipulate for discliarge of public property from attachment or seizure 1013 To prosecute defaulting contractors for public-printing paper 1014 Fees to special counsel in prize cases, allowance of, by.. 1015 Law library in office of 1017 Has charge of Secret Service Division 1018 Duties as to remissions of fines, &c 1019 His consideration of questions arising under customs laws \ :..... 1020 Official bonds, contracts, and legal instruments for his examination 1021 Printed regulations of instructions to officers, &c.. 1023-1025 Southern Clams Commission. (See Claims.) Special Agents : In departments generally, bond of 30, 48 Of Treasury, appointment, number, and duties 200 Under charge of Division of Special Agents 436 Assignment of, accounts of, &c 436 Of internal revenue, Division of 791 Special Agents, Division of : Duties of Division of, in office of the Secretary of the Treasury ; 436-440 Assignment of special agents and accounts of 436 Smuggling, prevention of 437 Supervision of customs officers by 438 Of transportation of goods by 439 Of warehouse and bonded-route bonds by 440 Ti-ade with Mexico and Canada, regulation of, by 440 Stamps : Internal revenue, accounts for, where settled 636 Accounts of stamp agents for 636 Questions as to, where considered 784 Internal revenue, issue, safe-keeping of, &c 790 Postal stamps, envelopes, &c., sale of, how regulated.. 886 Preparation of postal stamps and envelopes 886 Of same for official use 887 Division of, in Post Office Department -. 943 State Department : Organization of 55, 81 Seal of, in custody of the Secretary of State 57 Officers of, in foreign service 77 Diplomatic officers of 78 Consular officers of 79 Assistant Secretaries, duties of 81 Consular and other Bureaus of 82-94 Rolls, library, and archives of, Eevolntionary arch- ives 90, 91 Pardonsand passports.. 94 INDEX. 553 State Depaetment : (Continued.) section. Translator in , 94 Indexes and Arciiives, Bnrean of 90 Accounts of, settled by Fifth Auditoi" G31 Disbursing clerk of, accounts, where settled 636 Stationery : Contracts for, by executive departments 52 Division of, in office of Seci*etary of the Treasury, du- ties of 433-435 Statistics, Bureau of : Division of, in State Depai'tment 92 Report of, by Secretary of the Treasury 300 Purpose and duties of 480 Chief of, duties generall}'' 481 To prepare reports of exports and imports 483 Also annual statement of registered vessels, &c 484 Also of warehoused goods transported, &c 485 . Also statistics of manufactures 486 Divisions of, and organization 487 Division of, in State Department 92 Of suits and crimes to be reported by the Attorney- General.. 974 Of education.. 1371 Statutes, United States : Publication and distribution of, by Secretary of State.. 59 Steam Engineering : Bureau of, in ISTavy Department, duties of 1086 Suits : Transcript of aaQoants prima-facie evidence in 580, 594 Conducted by officers of the Department of Justice.. 956, 957 Against officers of Congress, Attorney-General to de- fend 966 Special counsel in, commissioned by Attorney-General.. 970 Reports of, to Congress 974 Prosecution and defense of, by Solicitor of the Treas- ury 991, 992 Instructions to United States attorneys and others in 997,1023-1025 Under national bank laws directed by Solicitor of the Treasury 998 To be reported to Solicitor of the Treasury 1000-1002 Against delinquent officers, directed .by Solicitor of Treasury 1004 Supplies : Contracts for, by execniive departments 52 Care, purchase, and accountability for 120-122 Ordnance and ordnance stores regulated by Secretary of War 125 Surgeons : Board of examination for army assistant ^ 126 554 INDEX. Surgeon-General's Bureatj: section. Duties of 171, 172 Swamp Lands, Division of: 111 Land Office, duties of 1254 Telegraphs, Military : Secretary of War to operate certain 151, 152 Third Assistant Postmaster-General: Divisions under charge of 941 Third Auditor : General duties of and accounts settled by 590, 592, 599 May take testimony as to claims for steamboats, &c.... 592 To register requisitions of Secretary of War... 593 To keep accounts, receipts, and expenses of War De- partment 593 To receive accounts adjusted and preserve same 593 To report application of moneys appropriated 593 To report as Secretary of War requires, when 598 Transcript of account of, prima-facie evidence of bal- ance due 594 Claims under act of July 4, 1864 595 Same act extended to claims for steamboats, &c 596 Organization of office of 597 Deputy, duties of 597 Book-keeper's Division, office of, duties of 598 Appi'opriation and money accounts kept in same 598 Requisitions charged in same 598 Quartei-master's Division, duties of 599 Accounts settled by and how 599, 600, 601 Subsistence and Engineer Division, duties of 602 Accounts settled by 602, 603 Claims Division, duties of, claims settled in 604 Pension Division, pension accounts settled in 605-608 Collection Division, duties of 609-611 Checks upon double or fraudulent payments 610 Timber-Culture Entry. (See Public Lands.) Topographical Office : In Post Office Department, duties of 951 Town Sites on Public Domain. (See Public Lands.) Trade : At military posts on frontier 115 Certain officers of Treasury not to engage in 187 Trade-marks : Of watch manufacturers, protection of 307 Transfer of right to, may be regulated by whom. 1367 Registration and protection of 1337, 1365 Restrictions as to registry of 1366 Renewal of • v ■•• 1339 INDEX. 555 Treasurer of United States: section. Bonds of assistants, approval of, &c 262, 1005 General account of, kept by Division of "Warrants, &c. 361 Funds lost by accident, &c., charged to account of "• unavailabies " .• 361 Draft of, in payment of warrant of Secretary of Treas- ury •• 365 Origin and general duties of 705-716 To disburse moneys on warrant of Secretary of Treas- ury 706 To render his accounts to Comptroller quarterly 707 To submit moneys in his hands to inspection 707 To deposit ambun ts of outstanding drafts, &c 708 To report condition of disbursing officers' accounts, when 709 To lay copies of his accounts before Congress 710 To report state of Treasury 710 Prohibited from engaging in business for gain with the department ••• 711 Moneys on deposit subject to his draft 712 ISTot to loan, use, or deposit in bank, &c., public mon- eys 713 To redeem notes of national banks, when 714 To return for redemption notes of failing national banks 715 Custodian of stocks, bonds, &c., held for Indians 716 Subordinate officers of 717 Assistant Treasurer to act in place of, Avhen 718 Deposit books of bonds by banks open to Comptroller. 804 Has access to books of Comptroller of Currency 804 To authorize banks to receive interest on bonds de- posited 805 Cashier in office of, duties of 719 Cliief Clerk in office of, duties of 720 Division of Issues, also of Redemption, in office of.. 721, 722 Division of Accounts, also of Loans, in office of... 723, 724 Division of National Banks, in office of 725 Treasury Department : Date of establishment and organization of 179 Officers of 180 Bureaus of, enumerated 181 All claims adjusted in 183 Contingent expenses of, &c., accounts for 186 Certain officers not to engage in trade or business of department for gain 187 First and Second Assistant Secretaries, duties of... 355, 356 Chief Clerk, duties of 357 Superintendent's Bi-anch 357 Light-house Board...?. 446-457 Bu'- ^k of the Mint 458-470 556 INDEX. Treasury Department : (Continued.) section. Construction Brancli , 471-473 Eno^raving and Printing ! 474 Office of Supervising- Surgeon-General 475 Treaties : President may make, with advice of Senate 5 Accounts under, with foi-eign nations, settled by whom. 632 V Virginia Military Bounty: Description of 1202 Patents for lands baseed on, where issued 1253 W War Department : (See Secretary of War.) Organization of, &c 95, 98 Chief Clerk of, duties of 96, 97 Property, &c., of, in charge of Secretary of War 100 Chief Clerk may be authorized to sign requisitions, when 149 Adjutant-General's Bureau of 157 Quartermaster-General's Bureau of 158-165 Paymaster-General's Bureau of 166 Commissary-General's Bureau of 168 Surgeon-General's Bureau of 171, 172 Office of Chief of Engineers 173, 174 Office of Chief of Ordnance 175 Office of Military Justice 177 Office of Inspector-General 178 Accounts, receipts, and expenses kept by Second Audi- tor 574 Accounts of, settled by Second and Third Audi- tors 570, 572, 590 Warrants, Estimates, &c., Division op : Office of Secretarj' of Treasury 359-372 Book of estimates, &c 360 Appropriation accounts opened and kept bj'' 361 General account of moneys kept by 361 Treasurer's general account kept b.y 361 Balances of appropriations taken up by surplus-fund warrant 361 Account of "• unavailables " explained 361 Appropriation warrants described 362, 363 Pay wan-ant described 364 Covering-in warrants explained, form of 366 Public-debt statement prepared bj^ 370 Sinking-fund account kept by • 370 Aids in preparation of report on finances.... ; 370 INDEX. 557 Washington Aqueduct : section. Appeals from decision of chief engineers in charge of.. 136 .Washington, City of : Misappropriation of streets, &c., in, to be prevented... 1118 West Point Academy: Secretary of War may detail army officers as instructors. 119 To make regulations for examination of appointees 130 To arrange course of study therein 131 To have general charge of, through such officer as he shall assign 131 Judge-Advocate of army professor of law in 131 Yaeds and Docks : Bureau of, in Navy Department, duties of 1083 Navy-yards and Naval Asylum undercharge of 1083 Yellowstone National Park : Control of, by Secretary of Interior 1151 Lease of lands in 1151 Protection of 1151 J LBv]a'2G LIBRARY OF CONGRESS 01 1 795 691 A I'm;'!' ■:;!■.'■ ■i'' •; •",.1 •'{,