expenditures of the public money in regard to these departments, and of all debts due to the United States on moneys advanced relative to these departments; receive from the second comptroller the accounts which have been finally adjusted, and preserve such accounts, with their vouchers and certificates, and record all requisitions drawn by the secretaries of those departments, the examination of the accounts of which has been

assigned to them. They annually, on the first Monday in November, severally report to the Secretary of the Treasury the application of the money appropriated for the Departments of War and of the Navy; and they make such reports on the business assigned to them as the secretaries of these departments may deem necessary and require. In every case of the loss or capture of a vessel belonging to the United States Navy, the proper accounting officers of the Treasury, under the direction of the Secretary of the Navy, are authorised, in the settlement of the accounts of the paymaster of such vessel, to credit him with such portion of the amount of the provisions, clothing, small stores, and money with which he stands charged in the books of the fourth auditor as they are satisfied was inevitably lost, and the paymaster is fully exonerated by such credit from all liability on account therefor. The proper accounting officers of the Treasury are authorised, under direction of the Secretary of the Navy, in settling the accounts of seamen, and others not officers, borne on the books of any vessel in the navy which has been wrecked, or which has been unheard from so long that her wreck may be presumed, or which has been destroyed or lost with the rolls and papers necessary to a regular and exact settlement of such accounts, to fix a day when such wreck, destruc

tion, or loss shall be deemed to have occurred. And they are authorised in settling the accounts of the petty officers, seamen, and others not officers, on board of any vessel in the employ of the United States which by any casualty, or in action with the enemy, has been sunk or otherwise destroyed, together with the rolls and papers necessary to the exact ascertainment of the several accounts of the same at the date of such loss, to assume the last quarterly return of the paymaster of any such vessel as the basis for the computation of the subsequent credits to those on board, to the date of such loss, if there be no official evidence to the

contrary. Where such quarterly return has from any cause not been made, the accounting officers are authorised to adjust and settle such accounts on principles of equity and justice. When the vessel has been sunk or destroyed by any casualty, or in action with the enemy, the said accounting officers 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 $60 as compensation for the loss thereof. case of the death of any such petty officer, seaman, or other person not an officer, such payment is made to the widow, child or children, father, mother, or brothers and sisters jointly, following that order of preference; such credits and gratuity to be paid out of any moneys in the Treasury not otherwise appropriated.

In

In case any officer of the navy or marine corps, on board a vessel in the employ of the United States, which, by any casualty or in action with the enemy at any time since the 19th day of April 1861, has been sunk or destroyed, has thereby lost his personal effects without negligence or want of skill or foresight on his part, the proper accounting officers are author

Whenever any sum of money has been issued from the Treasury for the purposes of intercourse or treaty with foreign nations in pursuance of any law, the President is authorised 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 making or causing the Secretary of State to make a certificate of the amount of such expenditure as he may think it advisable not to specify; and every such certificate is deemed a sufficient voucher for the sum therein expressed to have been expended.

The auditor for the Post-Office Department superintends the collection of all debts due that Department, and all penalties and forfeitures imposed for any violation of the postal laws, and takes all such other measures as are authorised by law to enforce the payment of such debts and the recovery of such penalties and forfeitures. He also superintends the collection of all penalties and forfeitures existing under other statutes when they are the consequence of unlawful acts affecting the revenues or property of the PostOffice Department. He keeps 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 the expenses of the money-order business. He states and certifies quarterly to the Postmaster-General an account of

of the receipts of their offices, and pursuant to appropriations, on account of the expenses of the postal service, designating the heads under which such payments were made. Whenever a judgment is obtained for a debt or damages due the Post-Office Department, and it satisfactorily appears that such judgment, or so much thereof as remains unpaid, cannot be collected by the process of law, the sixth auditor may, with the written consent of the Postmaster-General, compromise such judgment and accept in satisfaction less than the full amount thereof. In case of delinquency of any postmaster, contractor, or other officer, agent, or employee of the Post - Office Department in which suit is brought, the auditor forwards to the Department of Justice certified copies of all papers in his office tending to sustain the claim. The several auditors are empowered to administer oaths to witnesses in any case in which they deem it necessary for the due examination of the accounts with which they are charged. Any mayor of a city, justice of the peace, or judge of any court of record in the United States, may administer oaths in relation to the examination and settlement of the accounts committed to the charge of the auditor for the Post-Office Department.

All accounts of the United States district attorneys for services rendered in cases instituted in the courts of the United States, or of any state, when the United States is interested, but is not a party of record, or in cases instituted against the officers of the United States, or their deputies, or duly appointed agents, for acts committed or omitted, or suffered by them in the lawful discharge of their duties, are credited and allowed, as in other cases assimilating the fees, as near as may be, to those provided

by law for similar services in cases in which the United States is a party. Whenever the disbursing officer or agent, by whom was issued any cheque which has been lost, destroyed, or stolen, is dead, or no longer in the service of the United States, the proper accounting officer, under such regulations as the Secretary of the Treasury prescribes, states an account in favour of the owner of such original cheque for the amount thereof, and charges such amount to the account of such officer or agent.

THE TREASURER.

The Treasurer of the United States, in the Department of the Treasury, is appointed by the President, by and with the advice and consent of the Senate, and is entitled to a salary of $6000. Before entering on the duties of office he has to give bond with sufficient sureties, to be approved by the Secretary of the Treasury and by the first comptroller, in the sum of $150,000 payable to the United States with condition for the faithful performance of the duties of his office, and for the fidelity of the persons to be by him employed, which bond is lodged in the office of the first comptroller. There is an assistant treasurer appointed by the President, by and with the advice and consent of the Senate, whom the Treasurer, in his discretion, with the consent of the Secretary of the Treasury, may authorise to act in the place and discharge any or all of the duties of the Treasurer of the United States.

The Treasurer receives and keeps the moneys of the United States, and disburses the same upon warrants drawn by the Secretary of the Treasury, countersigned by either comptroller and recorded by the Register, and not otherwise. He takes receipts for all moneys paid by him, and gives receipts for all moneys received by

H

him; and all receipts for moneys received by him are indorsed upon warrants signed by the Secretary of the Treasury, without which warrant so signed no acknowledgment for money received into the public Treasury is valid. He renders his accounts to the first comptroller quarterly, or oftener if required, and transmits a copy thereof when settled to the Secretary of the Treasury. At all

times he submits to the Secretary of the Treasury and the first comptroller the inspection of the moneys in his hands. At the termination of each fiscal year all amounts of moneys, represented by certificates, drafts, or cheques, issued by the Treasurer or by any disbursing officer of any department of the Government, upon the Treasurer or any assistant treasurer, or designated depository of the United States, and which are represented on the books of either of such offices as standing to the credit of any disbursing officer, and which were issued to facilitate the 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, are deposited by the Treasurer to be covered into the Treasury by warrant, and to be carried to the credit of the parties in whose favour such certificates, drafts, or cheques were respectively issued, or to the persons who are entitled to receive pay therefor, and into an appropriation account to be denominated" outstanding liabilities." The certificate of the Register of the Treasury, stating that the amount of any draft issued by the Treasurer to facilitate the payment of a warrant directed to him for payment has remained outstanding and unpaid for three years or more, and has been deposited and covered into the Treasury as described, is, when attached to any such warrant, a sufficient

voucher in satisfaction of any such warrant, or part of any warrant, the same as if the drafts, correctly indorsed and fully satisfied, were attached to such warrant or part of warrant. And all such moneys remain as a permanent appropriation for the redemption and payment of all such outstanding and unpaid certificates, drafts, and cheques. The payee or the bonâ-fide holder of any draft or cheque, the amount of which has been deposited and covered into the Treasury as described, on presenting the same to the proper officer of the Treasury, is entitled to have it paid by the settlement of an account, and the issuing of a warrant in his favour according to the practice in other cases of authorised and liquidated claims against the United States. Other amounts of the accounts of every kind of disbursing officer which have remained unchanged, or which have not been increased by any new deposit thereon, nor decreased by drafts drawn thereon, for the space of three years, are in like manner covered into the Treasury, to the proper appropriation to which they belong; and the amounts thereof, on the certificate of the Treasurer that such amount has been deposited in the Treasury, are credited by the proper accounting officer of the Department of the Treasury on the books of the department 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.

ing 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 makes a like return of all cheques 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 cheque 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.

The Treasurer on the third day of every session of Congress lays before the Senate and House of Representatives fair and accurate copies of all accounts by him from time to time rendered to and settled with the first comptroller, as also a true and perfect account of the state of the Treasury.

THE REGISTER.

In the Department of the Treasury is a Register of the Treasury (salary, $4000) appointed by the President, by and with the advice and consent of the Senate, and there are an assistant register and five chiefs of divisions. The Register's duty is(1) to keep all accounts of the receipts and expenditures of the public money, and of all debts due to or from the United States; (2) to receive from the first comptroller and Commissioner of Customs the accounts which have been finally adjusted, and preserve the accounts with their vouchers and certificates; (3) to record all warrants for the receipt or payment of moneys at the Treasury, and certify the same thereon, except those drawn by the Postmaster - General and those by the Secretary of the

Secretaries of the War and Navy Departments; (4) to transmit to the Secretary of the Treasury copies of the certificates of balances of accounts adjusted; (5) to furnish to the proper accounting officers copies of all warrants covering proceeds of Government property, where the same are necessary in the settlement of accounts in their respective offices.

The assistant register appointed by the President, by and with the advice and consent of the Senate, performs such duties as may be devolved on him by the Register, and, in the absence of the Register, acts in his stead; and any official record, certificate, or other document, excepting warrants, bonds, and drafts, signed by the assistant register, have the same effect as if signed by the Register.

THE COMMISSIONER OF CUSTOMS.

The Commissioner of Customs in the Treasury Department is appointed by the President, by and with the advice and consent of the Senate, (salary, $4000). There are a deputy commissioner and two chiefs of division. The Commissioner examines all accounts settled by the first auditor relating to the receipts from customs, including accounts of collectors and other officers of the customs, and certifies the balances arising thereon to the Register. And he performs all the acts, and exercises all the powers, relating to the receipts from customs, and the accounts of collectors and the other officers of the customs or connected therewith, devolved upon the first comptroller in regard to other receipts and other accounts. He reports to the Secretary of Treasury official forms to be used in the different offices for collecting the public receipts from customs, and all the manner and form of keeping and stating the accounts of the persons employed therein.

THE COMMISSIONER OF INTERNAL REVENUE.

The Commissioner of Internal Revenue in the Treasury Department is appointed by the President, by and with the advice and consent of the Senate (salary, $6000). There are one deputy commissioner (salary, $3200), two heads of division (salaries, $2500), five heads of division ($2250 each), &c. He can designate one of the heads of division as chief clerk of the bureau, without additional compensation. The Commissioner, under the direction of the Secretary of the Treasury, has general superintendence of the assessment and collection of all duties and taxes imposed by any law providing internal revenue; and prepares and distributes all the instructions, regulations, directions, forms, blanks, stamps, and other matters pertaining to the assessment and collection of internal revenue; and provides hydrometers and proper and sufficient adhesive stamps, and stamps or dies for expressing and denoting the several stamp duties, or in the case of percentage duties the amount thereof ; and alters and renews or replaces such stamps from time to time as occasion requires. He may also contract for or procure the printing of requisite forms, decisions, and regulations, but the printing is done at the public printing office, unless the public printer is unable to perform the work.

The Commissioner of Internal Revenue may, under such regulations as are established by the Secretary of the Treasury, after due public notice, receive bids, and make contracts for supplying stationery, blank books, and blanks to the collectors in the several collection districts, and he has to estimate in detail, by collection districts, the expense of assessing and the expense of the collection of internal revenue.