There is a deputy commissioner of internal revenue appointed by the President, by and with the advice and consent of the Senate, who is charged with such duties in the office of the Commissioner as may be prescribed by the Secretary of the Treasury or by law, and he acts as Commissioner of Internal Revenue in case of the absence of that officer.

The Commissioner makes a detailed statement to Congress once in each year as to how he has expended the appropriation for detecting and bringing to trial and punishment persons guilty of violating the internal revenue laws, or accessory to the same, including payments for information and detection, and also a detailed statement of all miscellaneous expenditures.

THE COMPTROLLER OF THE
CURRENCY.

In the Department of the Treasury is a bureau charged with the execution of all laws passed by Congress relating to the issue and regulation of a national currency secured by United States bonds, the chief officer of which is called the Comptroller of the Currency (salary, $5000), who performs his duties under the general direction of the Secretary of the Treasury, and is appointed by the President on the recommendation of the Secretary of the Treasury, by and with the advice and consent of the Senate, and holds his office for the term of five years, unless sooner removed by the President, upon reasons to be communicated by him to the Senate. The Comptroller, within fifteen days from the time of notice of his appointment, takes and subcribes the oath of office, and gives to the United States a bond in the penalty of $100,000, with not less than two responsible sureties to be

approved by the Secretary of the Treasury, conditioned for the faithful discharge of the duties of his office. There is a deputy comptroller of the currency (salary, $2800), appointed by the Secretary, who possesses the power and performs the duties attached by law to the office of Comptroller during a vacancy in the office, or during the absence or inability of the Comptroller; and also four chiefs of divisions ($2200 each). The deputy comptroller takes the oath of office prescribed by the Constitution and laws of the United States, and gives a like bond in the penalty of $50,000. The Comptroller employs from time to time the necessary clerks, to be appointed and classified by the Secretary of the Treasury, to discharge such duties as he directs. It is not lawful for the Comptroller or his deputy, either directly or indirectly, to be interested in any association issuing national currency under the laws of the United States. The seal devised by the Comptroller for his office and approved by the Secretary of the Treasury continues to be the seal of the office of the Comptroller, and may be renewed when necessary. A description of the seal, with an impression thereof, and a certificate of approval by the Secretary of the Treasury, is filed in the office of the Secretary of State. From time to time suitable rooms are assigned to the Comptroller by the Secretary of the Treasury in the Treasury building for conducting the business of the Currency Bureau, containing safe and secure fire-proof vaults, in which the Comptroller deposits and safely keeps all the plates not necessarily in the possession of engravers or printers, and other valuable things belonging to his department; and the Comptroller from time to time furnishes the necessary furniture, stationery, fuel, lights, and other

The Comptroller, in addition to the powers conferred upon him by law for the examination of national banks, is further authorised, whenever he deems it useful, to cause examination to be made into the condition of every bank in the District of Columbia organised under Act of Congress, and at his discretion may report to Congress the result of such examination. The ex

pense necessarily incurred in such examination is paid out of any appropriation made by Congress for special bank examinations.

The Comptroller of the Currency makes an annual report to Congress at the commencement of its session, exhibiting

1. A summary of the state and condition of every association from which reports have been received the preceding year, at the several dates to which such reports refer, with an abstract of the whole amount of banking capital returned by them, of the whole amount of their debts and liabilities, 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 time of their several returns, and such other information in relation to such associations as in his judgment may be useful.

2. A statement of the associations whose business has been closed during the year, with the amount of their circulation redeemed, and the amount outstanding.

3. Any amendment in the laws relative to banking, by which the system may be improved, and the security of the holders of the notes and other creditors may be increased.

4. A statement exhibiting under appropriate heads the resources and liabilities and condition of the banks,

banks organised under the laws of the several states and territories; such information to be obtained by the Comptroller from the reports made by such banks, banking companies, and savings banks to the legislature or officers of the different states and territories, and where such reports cannot be obtained, the deficiency to be supplied from such other authentic sources as may be available.

5. The names and compensation of the clerks employed by him, and the whole amount of the expenses of the banking department during the year.

THE BUREAU OF STATISTICS.

There is in the Department of the Treasury a Bureau of Statistics, and the Secretary of the Treasury may appoint one division clerk to superintend it (salary, $3000). The purpose of this bureau is the collection, arrangement, and classification of such statistical information as may be procured, showing, or tending to show, each year the condition of the manufactures, domestic trade, currency, and banks of the several states and territories. A special appropriation is given for collecting domestic and foreign agricultural statistics, compiling, writing, and illustrating matter for monthly, annual, and special reports. These reports give full statements monthly, showing freight charges and cost of carriage for the chief agricultural products upon the principal lines of railroads and water- routes to the principal markets in the United States. A sum is also applied, under the direction of the Secretary of the Interior, to the procuring of statistics in relation to mines and mining, other than gold and silver, and in making chemical analyses of

Such

iron, coal, and oil. The chief of this bureau, under the direction of the Secretary of the Treasury, annually prepares a report on the statistics of commerce and navigation of the United States with foreign countries to the close of the fiscal year. accounts comprehend all goods, wares, and merchandise exported from the United States to other countries; all goods, wares, and merchandise imported into the United States; and all navigation employed in the foreign trade of the United States; which facts are thus ascertained: 1. The kinds, quantities, and values of all articles exported and of all articles imported are distinctly stated in such accounts, except in cases in which it may appear to the Secretary of the Treasury that separate statements of the species, quantities, or values of any particular articles would swell the annual statements without utility; and in such cases the kinds and total values of such articles are stated together, or in such classes as the Secretary thinks fit.

3.

2. The exports are so stated as to show the exports to each foreign country and their values; and the imports are so stated as to show the imports from each foreign country and their values. The exports are so stated as to show separately the exports of articles of the production or manufacture of the United States and their values; and the exports of articles of the production or manufacture of foreign countries and their values. 4. The navigation employed in the foreign trade of the United States is 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 amount of such tonnage of vessels of the United States and of foreign vessels ; and also the foreign nations to which the foreign tonnage belongs, and the

amount of tonnage belonging to each foreign nation; and in such manner as also to show the amount of the tonnage of all vessels departing for every particular foreign country with which the United States have any considerable commerce; and, separately, the amount of the tonnage of vessels of the United States and of foreign vessels; and in such manner as to show the amount of the tonnage of all vessels arriving in the United States from foreign countries; and, separately, the amount of such tonnage of vessels of the United States and of foreign vessels, and also the foreign nations to which such foreign tonnage belongs; and in such manner as also to show the amount of the tonnage of all vessels arriving from every particular foreign country with which the United States have any considerable commerce; and, separately, the amount of such tonnage of vessels of the United States and of foreign vessels. 5. Such accounts comprehend and include 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.

In order to enable the chief of the Bureau of Statistics to prepare the annual report on the statistics of commerce and navigation required to be submitted to Congress by the Secretary of the Treasury, the following regulations are observed by all collectors of customs: 1. The kinds and quantities of all imported articles free from duty are ascertained by entry made upon oath or affirmation by the owner, or by the consignee or agent of the importer, or by actual examination where the collector thinks such examination necessary; and the values of all such articles are ascertained in the same manner in which the values of imports subject to duties ad valorem are ascer

their localities, sources of raw material, markets, exchanges with the producing regions of the country, transportation of products, wages, and such other conditions as are found to affect their prosperity.

BUREAU OF THE MINT.

The Bureau of the Mint in the Treasury Department embraces in its organisation and under its control all mints for the manufacture of coin, and all assay offices for the stamping of bars authorised by law. The chief officer is denominated the Director of the Mint, and is under the general direction of the Secretary of the Treasury. He is appointed by the President, by and with the advice and consent of the Senate, and holds his office for the term of five years, unless sooner removed by the President, upon reasons to be communicated by him to the Senate. salary is $4500, payable monthly, and he is allowed actual necessary travelling expenses in visiting the different mints and assay offices, for which he renders vouchers. He has the general supervision of all mints and assay offices, and makes an annual

His

report to the Secretary of the Treasury of their operations at the close of each fiscal year, and from time to time such additional reports, setting forth the operations and condition of such institutions, as the Secretary of the Treasury requires, and lays before him the annual estimates for their support. And the Secretary of the Treasury appoints the number of clerks, classified according to law, necessary to discharge the duties of this bureau. In the bureau, besides clerks and other employees, are an examiner, a computer, an assayer, and an adjuster. The contingent expenses of the bureau are expended under the direction of the Director, and included in 1883 the outlay "for books, pamphlets, periodicals, specimens of coins and ores, balances, weights, and incidentals, $700; and for the collection of statistics relative to the annual production of the precious metals in the United States, $4000." The mints are at Philadelphia, San Francisco, Carson in Nevada, New Orleans, Denver; and the assay offices are at New York, Helena in Montana, Boise City in Idaho Territory, Charlotte in North Carolina, and St Louis.

At the seat of government there is an executive department known as the Department of Justice, and the Attorney-General is at the head of it. The Attorney-General is assisted in the performance of his duties by an officer learned in the law called the Solicitor-General, who is appointed by the President, by and with the advice and consent of the Senate, and who, in case of a vacancy in the office of Attorney-General, or of his absence or disability, has power to exercise all the duties of that office. There are also in this department two officers

learned in the law called the assistant attorneys-general, appointed by the President, by and with the advice and consent of the Senate, who assist the Attorney-General and SolicitorGeneral in the performance of their duties. There are also in this department a solicitor and assistant solicitor of the Treasury, a solicitor of Internal Revenue, a naval solicitor, and an examiner of claims for the Department of State, who are appointed by the President, by and with the advice and consent of the Senate, and who exercise their func