Duty of disbursing officers. as money. 245. Postponement of proceedings 250. Transfers of moneys from allowed. etc. 246. Injunction to stay distress 251. Public moneys in Treasury warrant. 247. Proceedings on distress war rant in circuit court. 248. Rights of United States re served. 249. Duties of disbursing officers and depositories subject to draft of Treasurer. 252. Regulations for presentation of drafts. 230. It shall be the duty of every disbursing officer hav to publicing any public money intrusted to him for disbursement to June 14, 1866, c. deposit the same with the Treasurer or some one of the 122, s. 1. v. 14. P. assistant treasurers of the United States, and to draw for c. 69, v. 19, p. 249. the same only as it may be required for payments to be Sec. 3620, R. S. made by him in pursuance of law [and draw for the same 64: Feb. 27, 1877, Penalty for failure to deposit. Sec. 5, May 28, Sec. 3621, R. S. only in favor of the persons to whom payment is made;] and all transfers from the Treasurer of the United States to a disbursing officer shall be by draft or warrant on the Treasury or an assistant treasurer of the United States. In places, however. where there is no treasurer or assistant treasurer, the Secretary of the Treasury may, when he deems it essential to the public interest, specially authorize in writing the deposit of such public money in any other public depository, or, in writing, authorize the same to be kept in any other manner, and under such rules and regulations as he may deem most safe and effectual to facilitate the payments to public creditors. (See sec. 5488, R. S.) 231. Every person who shall have moneys of the United Mar. 3, 1858, c. States in his hands or possession, and disbursing officers 214. 8. 3. v. 11. P. having moneys in their possession not required for current 1896, v. 29, p. 179, expenditure, shall pay the same to the Treasurer, an Assistant Treasurer, or some public depositary of the United States, without delay, and in all cases within thirty days of their receipt. And the Treasurer, the Assistant Treasurer, or the public depositary shall issue duplicate receipts for the moneys so paid, transmitting forthwith the original to the Secretary of the Treasury, and delivering the duplicate to the depositor: Provided, That postal revenue and debts due to the Post-Office Department shall be paid into the Treasury in the manner now required by law. Accounts to be rendered month ly. ACCOUNTS.' 232. Every officer or agent of the United States who receives public money which he is not authorized to retain For other statutory provisions in relation to accounts, see the titles "The Comp troller of the Treasury “and “The Auditors of the Treasury in the chapter entitled THE TREASURY DEPARTMENT, and the title ** Disbursing Officers in the chapter entitled THE STAFF DEPARTMENTS. 199, s. 1, v. 12, p. Res. 48, v. 14. p. Sec. 12, act July 209. Sec. 3622, R. S. as salary, pay, or emolument, shall render his accounts, July 17, 1862, c. monthly. Such accounts, with the vouchers necessary to 593; Mar. 2, 1867, the correct and prompt settlement thereof, shall be sent by 571: July 15, 1870, c. 295, s. 15, v. 16, mail or otherwise to the Bureau to which they pertain p 334: Feb. 27, 1877, c. 69, v. 19, p. within ten days after the expiration of each successive 249 month, and after examination there shall be passed to the 31, 1894, v. 28, p. proper accounting officer of the Treasury for settlement. Disbursing officers of the Navy shall, however, render their accounts and vouchers direct to the proper accounting officer of the Treasury. In case of the nonreceipt at the Treasury or proper Bureau of any accounts within a reasonable and proper time thereafter, the officer whose accounts are in default shall be required to furnish satisfactory evidence of having complied with the provisions of this section. Nothing herein contained shall, however, be construed to restrain the heads of any of the Departments from requiring such other returns or reports from the officer or agent, subject to the control of such heads of Departments, as the public interest may require. (See sec. 5491, R. S.) counts required. Mar. 3, 1809. c. 28, s. 1, v. 2. p. 535. 233. All officers, agents, or other persons receiving public Separate ac moneys, shall render distinct accounts of the application, thereof according to the appropriation under which the same may have been advanced to them. SUITS TO RECOVER BALANCES DUE THE UNITED STATES. 234. Whenever any person accountable for public money, neglects or refuses to pay into the Treasury the sum or balance reported to be due to the United States upon the adjustment of his account, the First Comptroller of the Treasury shall institute suit for the recovery of the same, adding to the sum stated to be due on such account the commissions of the delinquent, which shall be forfeited in every instance where suit is commenced and judgment obtained thereon, and an interest of six per centum per annum from the time of receiving the money until it shall be repaid into the Treasury.' Sec. 3623, R. S. Suits to recover money from de linquent officers. 20, s. 1. v. 1. p. 512. Mar. 3, 1797, c U. S. v. Gaus sen, 19 Wall., 198. Sec. 3624, R. S. DISTRESS WARRANTS. rant. 197, s. 2. v. 3, p. e. 153, s. 1, v. 4. p. 235. Whenever any collector of the revenue, receiver of Distress warpublic money, or other officer, who has received the public, May 15, 1820, c. money before it is paid into the Treasury of the United 592; May 29,1830, States, fails to render his account, or pay over the same in 414; Feb. 27.1877, the manner or within the time required by law, it shall be 31. 1894, v. 28. p. the duty of the proper Auditor to cause to be stated the See also, the titles The Comptroller of the Treasury” and “The Auditors of the Treasury in the chapter entitled THE TREASURY DEPARTMENT, paragraphs 134-165 supra. s 19. p. 249; July 206. Sec. 3625, R. S. warrant. account of such officer, exhibiting truly the amount due to the United States, and to certify the same to the Solicitor of the Treasury, who shall issue a warrant of distress against the delinquent officer and his sureties directed to the marshal of the district in which such officer and his sureties reside. Where the officer and his sureties reside in different districts, or where they or either of them reside in a district other than that in which the estate of either may be, which it is intended to take and sell, then such warrant shall be directed to the marshals of such districts, respectively.' Contents of 236. The warrant of distress shall specify the amount with which such delinquent is chargeable and the sums, if any, which have been paid. Sec. 3626, R. S. Execution against officer. 107, s. 2, v 3, p 593. 237. The marshal authorized to execute any warrant of May 15, 1820, e distress shall, by himself or by his deputy, proceed to levy and collect the sum remaining due, by distress and sale of Sec. 3627, R.S. the goods and chattels of such delinquent officer, having given ten days' previous notice of such intended sale, by affixing an advertisement of the articles to be sold at two or more public places in the town and county where the goods or chattels were taken, or in the town or county where the owner of such goods or chattels may reside. If the goods and chattels be not sufficient to satisfy the warrant, the same may be levied upon the person of such officer, who may be committed to prison, there to remain until discharged by due course of law. Execution against surety. 107, s. 2, v. 3, p. 593. 238. If the delinquent officer absconds, or if goods and May 15, 1820, chattels belonging to him can not be found sufficient to satisfy the warrant, the marshal or his deputy shall proceed, Sec. 3628, R.S. notwithstanding the commitment of the delinquent officer, to levy and collect the sum which remains due by such delinquent, by the distress and sale of the goods and chattels of his sureties; having given ten days' previous notice of such intended sale, by affixing an advertisement of the articles to be sold at two or more public places in the town or county where the goods or chattels were taken, or in the town or county where the owner resides. lien. Levy to be a 239. The amount due by any delinquent officer is deMay 15, 1920, eclared to be a lien upon the lands, tenements, and hereditaments of such officer and his sureties, from the date of a levy in pursuance of the warrant of distress issued against 107, s. 2, v. 3, p. 593. Sec. 3629, R.S. The Comp For other statutory provisions in relation to accounts, see the titles troller of the Treasury" and "The Auditors of the Treasury" in the chapter entitled THE TREASURY DEPARTMENT, and the title · Disbursing Officers" in the chapter entitled THE STAFF DEPARTMENTS. See also U. S. e. Kirkpatrick, 9 Wh., 720; Ù. S. r. Van Zandt, 11 Wh, 184; U. S. r. Nicholl, 12 Wh.. 505; Dox r. Postmaster-General, 1 Pet., 325; U. S. r. Nourse, 9 Pet., 8; Cary e. Curtis, 3 How., 246; Murray's Lessee r. Hoboken Co, 18 How, 272; U. S. Maurice, 2 Brock., 96; Ex parte Randolph, 2 Brock., 447; Armstrong e. U. S., Gilp., 399, him or them, and a record thereof made in the office of the clerk of the district court of the proper district, until the same is discharged according to law. Sale of lands. 107. 8. 2, v. 3, p. May 15, 1820, c. 593. Sec. 3630, R.S. Conveyance of 240. For want of goods and chattels of a delinquent officer, or his sureties, sufficient to satisfy any warrant of distress issued pursuant to the foregoing provisions, the lands, tenements, and hereditaments of such officer and his sureties, or so much thereof as may be necessary for that purpose, after being advertised for at least three weeks in not less than three public places in the county or district. where such real estate is situate, before the time of sale, shall be sold by the marshal of such district or his deputy. 241. For all lands, tenements, or hereditaments sold in pursuance of the preceding section, the conveyance of the marshal or his deputy, executed in due form of law, shall give a valid title against all persons claiming under such delinquent officer or his sureties. 242. All moneys which may remain of the proceeds of Disposal of sur sales, after satisfying the warrant of distress, and paying the reasonable costs and charges of the sale, shall be returned to such delinquent officer or surety, as the case may be. lands. Ibid. Sec. 3631, R.S. plus. bid Sec, 3632, R.S. Penalty for fail ure of disbursing officer to count. ac 107. s. 3. v. 3, p. 1830, c. 153, s. 1, v. 31, 1894; s. 6, v. Sec. 3633, R.S. 243. Whenever any officer employed in the civil, military, or naval service of the Government, to disburse the public money appropriated for those branches of the public serv- May 15, 1820, c. ice, respectively, fails to render his accounts, or to pay over, 594: May 29, in the manner and in the times required by law, or by the 4, p. 414; July regulations of the Department to which he is accountable, 28, p. 206. any sum of money remaining in his hands, it shall be the duty of the proper Auditor, as the case may be, who shall be charged with the revision of the accounts of such officer, to cause to be stated and certified the account of such delinquent officer to the Solicitor of the Treasury, who is hereby authorized and required immediately to proceed against such delinquent officer, in the manner directed in the six preceding sections. Extent of application of distress warrants. May 15, 1820, e. 244. All the provisions relating to the issuing of a warrant of distress against a delinquent officer shall extend to every officer of the Government charged with the disburse- 107, s. 3, v. 3, p. ment of the public money, and to their sureties, in the same Sec. 3634, R.S. manner and to the same extent as if they were herein described and enumerated. 594. ing, when al. 245. With the approval of the Secretary of the Treasury, Postponement of proceedings the institution of proceedings by a warrant of distress may for nonaccountbe postponed, for a reasonable time, in cases where, in his lowed. opinion, the public interest will sustain no injury by such 107, s. 3, v. 3, p. postponement. May 15, 1820, c. Sec. 3635. R.S. to Injunction stay distress May 15, 1820, c 595. Sec. 3636, R.S. 246. Any person who considers himself aggrieved by any warrant. warrant of distress issued under the foregoing provisions 107, ss. 4. 5, v. 3, p may prefer a bill of complaint to any district judge of the United States, setting forth therein the nature and extent of the injury of which he complains; and thereupon the judge may grant an injunction to stay proceedings on such warrant altogether, or for so much thereof as the nature of the case requires. But no injunction shall issue till the party applying for it gives bond, with sufficient security, in a sum to be prescribed by the judge, for the performance of such judgment as may be awarded against him; nor shall the issuing of such injunction in any manner impair the lien produced by the issuing of the warrant. And the same proceedings shall be had on such injunction as in other cases, except that no answer shall be necessary on the part of the United States, and if, upon dissolving the injunction, it appears to the satisfaction of the judge that the application for the injunction was merely for delay, the judge may add to the lawful interest assessed on all sums found due against the complainant such damages as, with such lawful interest, shall not exceed the rate of ten per centum a year. Such injunction may be granted or dissolved by the district judge either in or out of court. Proceedings on distress warrant p. 595; Apr. 10, v. 16, p. 44. Sec. 3637, R. S. 247. When the district judge refuses to grant an injunc in circuit court. tion to stay proceedings on a distress-warrant, as aforesaid, May 15, 1820, c. 107, s. 4, 6, v. 3, or dissolves such injunction after it is granted, any person 1869, c. 22, s. 2, who considers himself aggrieved by the decision in the premises may lay before the circuit justice, or circuit judge of the circuit within which such district lies, a copy of the proceeding had before the district judge; and thereupon the circuit justice or circuit judge may grant an injunction, or permit an appeal, as the case may be, if, in his opinion, the equity of the case requires it. The same proceedings, subject to the same conditions, shall be had upon such injunction in the circuit court as are prescribed in the district court. Rights of United States reserved. May 15, 1820, c. 248. Nothing contained in the provisions of this title relating to distress warrants shall be construed to take 107, s. 9, v. 3, p. away or impair any right or remedy which the United States might have, by law, for the recovery of taxes. debts, or demands. 596. Sec. 3638, R. S. Duties of disbursing officers public moneys. 249. The Treasurer of the United States, all assistant as custodians of treasurers, and those performing the duties of assistant Aug. 6, 1846, c. treasurer, all collectors of the customs, all surveyors of the Mar. 3, 1857, e. customs, acting also as collectors, all receivers of public 90, s. 6. v. 9, p. 60; 114, s. 2, v. 11, p. 249: July 3, 1852, c. 54, s. 7, v. 10, p. 12; Mar. 3, 1863, c. 96, s. 5, v. 12, p. 770; July 4, 1864, c. 21. 8.5. v. 13, p. 383; Apr. 21,1862, c. 59, s. 5, v. 12, p. 382; Feb.18, 1869, c. 33, s.4, v. 15, p. 271. Sec. 3639, R. S. |