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The small military force we possess upon the present The law at present authorizes fourteen paymasters to be organization, is based upon principles which, if occasion retained, which cost the Government annually about thirshould require it, may give rise to immediate and benefi-ty-two thousand dollars. Not more than six appear to be cial effects. The rank and file, as they stand in relation necessary. The public business could, with that number, to the number of officers in command, are of skeleton be better attended to, and at a saving of eighteen or twenform, and capable to be multiplied and considerably en- ty thousand dollars annually, to the country. The great larged, should the circumstances of the country make it distances which the paymasters of the army travel in vinecessary. In an emergency, the number of troops siting their posts, render the carrying of money hazardmight be doubled or tripled, thereby, with the present ous, and occasion large expenses to the Government on officers, in a short time, to bring into active and useful account of their transportation. These inconveniences service a force of fifteen or twenty thousand men. This may be avoided by retaining a few of them to be arranged was the design had in view by the act of 1834, which re- at different points, with a view to disburse the necessary duced the army. Change the organization, and let some funds to the subordinate agents at posts. Let a quarterfuture necessity demand an enlargement, and a new re-master or commissary, at the several posts where troops cruit, both of officers and soldiers, will be required, the are stationed, have the trust confided to them of making tendency and effect of which would be probable injury payments to the troops, and the expense of eight payto the public service. masters and their clerks will be saved, and the public, by For reasons which have been often adverted to, the re- the arrangement, be better served. Instead of payment liance of this country, in moments of difficulty, must be being made to the troops once in six months, as is the upon the militia; and the examples which past time pre- case now at some of the posts, it might be done monthly or sents afford an earnest that on this reliance we may safely weekly. The soldier will be better satisfied, and by havdepend. But while frequent instances have occurred to ing only small sums of money in his possession, will have prove the value of this defence, that it is capable of less disposition to desert, and fewer facilities to enable him high and daring gallantry, it should not be forgotten that, to do so. Should this suggestion be adopted, it might be to render it still more efficient and valuable, the militia necessary to authorize the Secretary of War to demand, should be disciplined. To the attaining of this important from time to time, such bonds, and in such penalties, from object, the partial army we possess might materially con- the principal and subordinate paymasters, as the exigency duce, when new recruits are wanted. Could we enter- of the service might seem to require. tain a reasonable expectation that the country would continue at peace for any definite period of time, the propriety of disregarding, in the interim, military preparation, and pride, and feeling, would be questionable.

By this arrangement there would be a considerable saving in the expenditures of the Government, even after making to the subordinate paymasters a reasonable compensation for their disbursements, if to grant any shall be As it relates to the command of companies, no reduc- considered advisable. But whether the number of tion and no organization of the officers, different from the masters be reduced or not, an authority should be given paypresent arrangement, can be advantageously made, ex- to the Secretary of War to appoint pay-agents at distant cept as to the supernumerary brevet lieutenants. In the posts, and to place them under bonds for the faithful perannual report from the War Department, which accom-formance of their duty. The paymaster, for example, panied the President's message, it is stated, that, in the who is charged with the superintendence of the troops at ensuing year, perhaps, but certainly in the succeeding one, cantonment Gibson, resides at Louisville, Kentucky. To there will be one hundred and six lieutenants attached, by visit this post once in two months, as the law requires, brevet appointment, to the army, while the number that will make the transportation account alone nearly equal may be taken into service, by regular appointment, can- to eight thousand dollars a year. By an act of the last not exceed twenty-two annually; consequently, there will session of Congress, a post is directed to be established at be regularly and constantly in each year, eighty-four su- Key West, not far from the island of Cuba. One compernumerary officers not needed or required by the ser-pany has accordingly been ordered there. Going to and vice, and which will occasion an annual expense of more than sixty thousand dollars to the Government.

returning from that post to Pensacola, (the residence of the paymaster,) will make his transportation account to With the exception here suggested, I can perceive no constitute a considerable item in the course of the year; beneficial change that can be made as it regards the com- when, by the authority asked for, the payments may be pany officers, nor indeed any as it regards the regimental as well and safely made (and at a trifling expense) through officers. In relation to these, the present organization is some selected officer of the company. The same remark perhaps as perfect and complete as it can be rendered. is applicable to all our remote and distant posts. TransThe officers retained under the reduction in 1821 were portation accrues to the paymasters and their clerks, and known to be proportionably greater than was necessary to the expenses of a guard are oftentimes to be incurred, to the number of the rank and file upon a peace estab-give safe convoy to the funds in their possession. Sublishment; but the object of the organization was to pre- ordinate agents being stationed at these distant places, by sent such a force, and under such circumstances, as that, drafts, to be drawn on the principal paymasters, large in war, the greatest possible efficiency and activity might expenditures, and particularly the risk of transportation, be attained at a short notice. But if these principles, then would be avoided.

sanctioned, and so long acquiesced in, are to be departed The Surgeon General of the army might be dispensed from, and the object of the resolution be to organize the with. He has no disbursements to superintend or make, army upon a mere peace establishment, in reference to no bonds to receive, no accounts to revise, or responsibi present exigencies, and without regard to the probabilities lities to encounter. The principal and material duty to of war, and of danger, at some future period, then, by be rendered by him, is in the purchasing and distributing that rule of adjustment, it might, for our present service, of medicines; a duty which is performed by a quarterbe sufficient to place the army under the command of a master of the army at New York, at which place medical brigadier general. By such an arrangement, one major supplies are obtained, and from which point they are disgeneral and a brigadier, with three aids-de-camp, could be tributed to the several posts. dispensed with, and thereby a saving to the Government The two Inspectors General of the army, it occurs to be created of more than fourteen thousand dollars a year. me, are not essential to the service, under a contemplated In this view of the subject, the pay department might peace establishment. As these offices heretofore were also be reformed to advantage, be rendered more ser-executed, the incumbents were required to make secret, viceable, and less expensive than under the present system. I confidential, communications to the Department, of the

VOL. VII.--H

21st CoxG. 2d SEES]

Reduction of the number of Officers of the Army.

conduct of officers, together with the more general duty That the topographical corps of the army is of great imof reporting the situation of our posts, their condition, portance to the country. Recently, its operations have arms, and armament. It is not compatible with the dig- been confined to what may be considered civil purposes; nity, the feelings, the pride, and character of an officer, to the surveying of practicable routes for roads and canals, to have private confidential reports made of him and his and to the opening and improving of the navigation of our command, to be placed privately away amongst the ar- streams, bays, harbors, and inlets. These, seemingly, are chives of the office. There are some on file of former all exclusively civil objects, although they are not so in times, which, if rendered public, could not fail to pro- reality, inasmuch as the information thus obtained, may be duce strife and difficulty amongst individuals. Why in-serviceably used hereafter in military operations. When spect the conduct of an officer? Reliance must be had war shall take place, the benefits resulting from the induson his pride of character. He is unfit to command who try of this corps will be found of incalculable advantage. deserves not implicitly to be confided in. If, in any thing A knowledge of the relative positions of places, of their required by law or regulation, an officer disregards or elevations and depressions, and of the advantages promised omits the performance of the trusts confided to him, re-by their occupation, will remain in the War Office, ready, medies are at hand, and vigilance for their fulfilment, on on proper occasions, to be turned to useful account. the part of his associates, is seldom or ever wanted. The The surveys which are now possessed are the work of approach of an inspector to a post is nearly periodical. this useful and valuable corps, and have been obtained by The officer in command can calculate with much accu- the industrious pursuit of its duties, through successive racy as to the period of the visit, and can well arrange seasons. If the works to which they have reference should every thing to meet his arrival and the inspection. If dis-ever be undertaken, the results of those surveys are in posed to do his duty, the inspector brings no benefit, pro-readiness, and furnish the necessary data; if not, their duces no good. If careless of it, a few days of prepara-value will still be perceived and felt in future military tion will place him securely beyond any effect from the operations. A commanding general may carefully watch, inquest. and sedulously guard his army; yet, if he be a stranger to

can operate successfully who is ignorant of the topography of the country, and of its assailable and defensible points, and of the various positions to be taken, which may benefit himself, or produce injury to an enemy.

Harmony is essential to the quiet and well-being of an the country, and without information of its relative posi army; and to this regard should be had, if one is to be tions, and of the advantages to be derived from places to retained. Strife and jealousy amongst different branches be occupied, he will but grope his way in darkness, and and departments of it should be avoided, if possible. be vulnerable to an opposing officer who may have a bet. Their consequences are disagreeable, and their tendency ter knowledge than himself of these facts. No general injurious to the public service. To effect so desirable an object, I beg leave to say, as matter connected with the subject of the resolution under consideration, that the administrative branches of the staff of the army should not be connected with the line of the army. The fancied In this country we have an extensive inland and mariease and increased emolument which these offices afford, time frontier, and for their security and protection much make them the cause of solicitude to those who obtain labor has yet to be performed. Our entire line of frontier, them, and of jealousy on the part of others, who are less our bays, harbors, and inlets, should be carefully examinsuccessful in their applications. To avoid this, it has be-ed and surveyed. Points which are assailable, and the come an object with the Department, in the distribution, mode of defending these, with all necessary details, should to equalize these appointments amongst the respective be carefully looked into, and the information so obtained, regiments, as much as possible. It might be preferable treasured up with the archives of the country. to separate them entirely; at least the experiment might be safely and advantageously essayed for the present, by some changed organization in the Ordnance Department. In peace, or in war, this is a most important arm of our service. Through it are provided munitions of war to be in readiness in moments of danger, and by it are con- 2d. Surveys of our inland frontier, to ascertain the structed the arms which are required for the defence of points best situated for defence, after what manner attacks the country. Immense quantities (more than ten mil- may be made, and the best modes of opposing them. lions) of public property are in its possession and care. 3d. An examination of the seacoast generally, and parOfficers, when composing a part of the army, in justice ticularly of all seaports, bays, and inlets, the avenues by to themselves, to their own improvement in the lines, which these may be approached, and the modes of proand that jealousies may be suppressed, should occasion-tecting and defending them.

Under this aspect of the case, the class fication of the duties to be performed by this corps, exclusively military, may be thus stated:

1st. Surveys of military positions for purposes of permanent fortifications.

ally return to their commands. Changes must take place, 4th. The surveying of such military roads as may most and these changes affect the regularity of the system, and advantageously connect the several military positions upon often occasion a waste of public property. A bill was in- our inland frontier. troduced at the last session, which, if properly matured, and acted upon, would contribute to the efficiency of this arm of service, and to the public interest, and at the same time add but little, if any thing, to the present expenses of the army.

All of which is respectfully submitted.

J. H. EATON.

The foregoing remarks and statement of duties relate to the employment of the topographical engineers during a state of peace; but, in times of war, for which all its peace operations may be considered as preparatory, their labors become more exclusively military, and may be said to embrace the extensive range of duties of the field engineer, and for which their occupation in times of peace qualify them. They are a necessary appendage to every army, and, with propriety, may be called the eyes of the com. manding general, and of the Government, as it is upon the in-results and labors of such a corps that all judicious plans of military operations must be based.

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To the SPEAKER of the House of Representatives. Letter from the Secretary of War in reply to so much of the resolution of the House of Representatives of the 7th stant as relates to the Topographical Engineers.

WAR DEPARTMENT, January 20, 1831. Sin: In answer to that part of the resolution of the House of Representatives of the 7th instant, which relates to the topographical engineers, I have the honor to state:

The addition to the present topographical engineers, and the organization required, and which is now recom mended, are such as will form a corps, to consist of one colonel, one lieutenant colonel, two majors, ten captains, ten first lieutenants, and ten second lieutenants; which

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numbers and organization are considered as requisite to ments, and what returns had been made; what property, meet the present military wants of the country. All which is respectfully submitted.

J. H. EATON.

The SPEAKER of the House of Representatives.

ACCOUNTS IN SUIT.

personal or real, was bound by such judgment; where such property is situated; in whose possession it was, either as executors, administrators, assignees, trustees, or otherwise; what were the nature and amount of the liens on such property, if any there were, prior to that of the United States; what was the prospect of recovering the

Report of the Solicitor of the Treasury, of the accounts in whole amount, or any part of such judgments; what was

suit on 4th July, 1830.

OFFICE OF SOLICITOR OF THE TREASURY, Jan. 6, 1831SIR: In obedience to the directions of the "Act to provide for the appointment of a Solicitor of the Treasury," I have the honor respectfully to submit, for the information of Congress, the following report:

the amount expected to be realised; what were the obstacles which have heretofore interposed, and which yet prevail, and the prospect of their removal; with all other matters important to be known at this office.

The information called for by these several inquiries, is believed to be essential to the efficient discharge of the duties of this office, so far as they relate to the collection In the performance of the duty imposed upon the Soli- of the outstanding judgment debts. To enable the Discitor, "to obtain from the several District Attorneys of trict Attorneys to furnish it, tedious examinations of the United States full and accurate accounts of all the records, and frequent resort to the assistance of the clerks causes and actions pending in the Courts of the United of the courts, are necessary, A great proportion of these States, in which the United States were plaintiffs, on the judgments having been recovered before the present Dis 4th day of July, and to cause an abstract thereof, showing trict Attorneys came into office, the legal fees, which, the names of the parties in each suit, the cause of action, under existing laws, constitute the principal compensation the time of its commencement, and such other matters as to attorneys, have already been paid to their predecessors. may be necessary to full information respecting the same, It is manifest, therefore, as no commission is allowed for to be prepared and laid before Congress," soon after I the collection of money, that, for the services of the preassumed the duties of that office, the circular, a copy of sent Attorneys, either in procuring the information I have which is hereunto annexed, and marked A, containing called for in the last mentioned circular, or for further regulations for the observance of District Attorneys, Mar- attention in enforcing the judgments, no remuneration shals, Clerks, and Collectors, was issued, and the several whatever is provided. Several Attorneys have asked for District Attorneys required to report the information compensation, and some of the clerks have refused their called for by Congress. From their returns I have pre- aid without an assurance that it will be made. pared three statements, of which the one marked B exhibits a report of the suits brought on Treasury transcripts; the one marked C exhibits a report of suits brought on custom-house bonds; and the third, marked D, exhibits a report of suits for fines, penalties, and forfeitures; all which were pending on the 4th day of July last.

The returns of some of the Attorneys did not contain full information" respecting the suits in their districts. Several were little more than copies of the docket entries from the records of the Courts. These defects have in part been supplied, as it respects suits on Treasury transcripts, from the register of such suits transferred to this office from that of the Fifth Auditor of the Treasury; but the suits on custom-house bonds, and for fines, penalties, and forfeitures, not being under his superintendence, no register of them was kept by him; and of course but little information of those which were instituted prior to the 1st day of June last, is in the possession of this office. Such information, however, as it has been practicable to collect in these several classes of suits, in the short period since this office was established, is contained in the three state

ments abovementioned.

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The third class of suits, for fines, penalties, and forfeitures, being principally in rem, no accurate estimate can be made of their amount.

An amount more than three times as large as the above is probably due to the United States on judgments rendered previous to the 4th of July. With a view to collect information respecting the situation of debts of this description, a circular, a copy of which is hereunto annexed, marked E, was directed to the several District Attorneys, requiring them to report what suits prosecuted to judgment remained unsatisfied, in which expectations were entertained of collecting a part of the whole amount of the debt; what process had been issued on such judg-|

Some estimate of the importance of the subject about
which information is sought, may be formed from the
return which was, about a year ago, made by the United
States' Attorneys in the several districts, in pursuance of
an order of the President, of all the suits on Treasury
transcripts. This return comprehended all suits of this
description, in which judgments had been recovered by
the United States, and remained unsatisfied in part or the
whole, together with all such as were still pending.
The aggregate sum due upon them, was
Suppose the amount of the suits pending at
the period of that return, to be equal to
that of the suits pending on the 4th day of
July last, to wit:

And deduct it from the abovementioned ag
gregate, and the balance on outstanding
judgments on Treasury transcripts, will

be

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$7,742,407 80

1,776,526 96

$5,645,880 84

$6,685,490 00

1,241,686 82

$5,623,803 18

5,645,880 84

$11,269,694 02

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To this sum may be added several millions for interest; observance of regulations, which shall form a chain of rebut there ought also to be deducted from it a considerable sponsibility, binding each officer to his duty, from the comamount, which consists of judgments against sureties on mencement of legal proceedings, throughout their various official and custom-house bonds. The foregoing view, stages, till the execution of judgment shall place the pub. however, though not exact, presents a sufficient approxi- lic dues in the Treasury of the United States. In framing mation to the truth to demonstrate the importance of the those which I now transmit, I have endeavored to consult subject it embraces. the convenience of the several officers whom they affect, No remuneration is provided by law to stimulate the as far as is compatible with a just system of accountability. zeal of the United States' Attorneys in the collection of It would be presumptuous in me to expect that, in the this vast amount of debt. The legal fees in almost all the present organization of a new office, I have prepared a sums having already been paid to their predecessors in system without error, or that experience will not point office, who instituted them, no inducement but a cold out new checks or useful modifications and alterations. sense of unprofitable duty is left to excite them to exer- Such as your reflection and observation may suggest, if tion. A very great proportion of this mass of debt is communicated, will be considered and examined with the due from persons and estates that are hopelessly insolvent. utmost care and candor, with a view to the improvement Still, however, it is believed that a large amount, which and perfection of the system; but, until the regulations for will otherwise be lost, might be gleaned, if an adequate the transaction of business now established shall be modi inducement to encounter the labor of collecting the infor- fied or rescinded, I cannot too strongly urge an exact obmation called for, and to act vigorously and zealously after servance of them. That the mutual dependence and proobtaining that information, were held out to District priety of the various parts of the system of checks now Attorneys, in the shape of a liberal commission on collec presented may be seen and understood, by being viewed tions. It would seem peculiarly proper that the com- together, I subjoin to this circular a copy of the regula missions now allowed to collectors of the customs for tions, established not only for your government, but for collections on bonds which are put in suit, should be trans- that of all the different officers, who must contribute their ferred to the Attorneys, who have the labor and responsi- share of duty in accomplishing the object of the laws herebility of making them. This arrangement, while it would with transmitted. create no additional expense to the public, would operate as a stimulus to vigilance and caution on the part of Collectors, in requiring such security as would prevent the necessity of resorting to litigation, and to a zealous discharge of duty by Attorneys, whenever litigation should become necessary. It is believed, also, that a true economy would dictate an allowance of commissions to Attorneys for collection in suits on Treasury transcripts, as well as on custom-house bonds; and that the increase of the sum, which would, 'in consequence of it, be brought into the Treasury, would be much greater than the amount of those commissions.

The foregoing remarks present an imperfect view of the prominent defects of the present system of collecting the public dues, when suit has become necessary; and the daily discharge of my official functions has so forcibly impressed them on my mind, that I have thought it my duty, in this report, respectfully to bring them to the notice of Congress, who alone have power to provide an adequate remedy.

I have the honor to be, with great respect, sir, your most faithful and obedient servant,

V. MAXCY, Solicitor of the Treasury. To the Hon. the SPEAKER of the House of Representatives.

A.

Circular from the Solicitor of the Treasury, with regulations to be observed by District Attorneys, Clerks of the Circuit and District Courts, Marshals, and Collectors of the United States.

I place much reliance for aid, in the discharge of my arduous duties, not only upon the talents and business habits of the law officers and collectors of the United States, but still more upon their cordial and hearty co-operation in devising the means of carrying into complete effect the great objects in view, the punctual payment of the public dues, and the prevention of frauds upon the Treasury; and I cannot doubt that a class of citizens so distinguished for high character, intelligence, and patriotism, will feel with me an ambition to demonstrate, by a faithful and efficient performance of our respective duties, the utility of our several offices, and their adaptation to promote the public weal. On my part it will be my first and strongest desire to reconcile a rigid and exact fulfilment of the laborious and responsible task prescribed to me by law, with such observance of comity and regard to the feelings of all with whom I am connected as shall ensure a continuance of the most cordial and respectful relations between us.

I have the honor to be, very respectfully, sir, your most faithful and obedient servant,

V. MAXCY, Solicitor of the Treasury.

Regulations to be observed by the Collectors of the customs.

1. Whenever a revenue bond shall not have been paid when it becomes due, you will, to use the terms of the law prescribing your duty, deliver it for suit to the District Attorney "forthwith and without delay," and will take triplicate receipts of the Attorney; one of which is to be forwarded by the first mail to this office, together with a full and exact description of the date and amount of such bond, and of the time when it became payable, and SIR: I have the honor to transmit herewith a copy of the names of all the obligors thereto; one to be sent with an act passed at the late session of Congress, to provide your first quarterly returns thereafter, to the first Auditor for the appointment of a Solicitor of the Treasury. of the Treasury, and the other to be retained by your

OFFICE OF THE SOLICITOR OF THE TREASURY,
Washington, July 27, 1830.

On entering into the relations which that act has esta-self. If any part of the bond have been paid, the amount blished between the Solicitor and the law officers and Col- of such payment, and the time when made, must be stated. lectors of the United States, I cannot but feel a deep That the reports of the several Collectors may be unisense of the responsibility connected with the superinten- form, I have sent you a form for them.

dence of the multifarious and important concerns commit- 2. Whenever any obligor of a bond put in suit shall, ted to my charge. Diffused as these concerns are through- before execution is delivered to the marshal, pay the out this widely extended Union, they cannot be managed whole or any part of such bond to you, you will give him in a manner satisfactory to the officers or parties concern- triplicate receipts, one of which is to be retained in his ed, or with a due regard to the interest of the Govern- own hands, and the other two to be delivered to the Disment, without the establishment and a punctual and exac trict Attorney; one of them to be filed as his authority for

Accounts in Suit.

giving the necessary credit on the bond, and for making the proper entry on the docket, and the other to be for warded to this office, as the voucher upon which he is to be discharged from responsibility.

3. In like manner, you will give to the District Attorney triplicate receipts for money which he may pay you from the defendant, in discharge of bonds in suit, and specify therein particularly the object for which the money is paid.

4. Whenever, after execution is delivered to the Marshal, he shall pay you a part or the whole amount of the judgment, you will deliver to him triplicate receipts, that he may retain one himself, forward one as a voucher to me, and send the other with his regular return to the first Auditor of the Treasury, to be filed in his office.

5. In compliance with the duty prescribed in the fourth section of the above mentioned act, whenever you shall cause a seizure to be made for the purpose of enforcing any forfeiture, you will, by the first mail, give information thereof to the Solicitor of the Treasury.

Regulations to be observed by District Attorneys.

[21st CoNG. 2d SESS.

retain yourself; one you will transmit by the first mail to this office, as a voucher for your discharge from further responsibility; and the third you will forward by the first mail to the First Auditor of the Treasury, to be placed on file by him, and to be preserved as a check in the settlement of the Collector's accounts. You will direct him to pay the costs to the Marshal, and take duplicate receipts. On the defendant's delivering one of these receipts to you, in addition to the Collector's receipt for, or the payment to yourself of, the whole amount due to the United States, you will make such entry on the docket as shall be necessary for the discharge of the defendant.

5. Whenever any defendant to a suit, other than upon a custom-house bond, whether for debt or a fine, penalty, or forfeiture, is desirous of paying a part or the whole of the demand against him previous to the delivery of execution, you will request him to deposite the money, or such part thereof as belongs to the United States, in the Bank of the United States, or some office thereof, or some other bank authorized to receive deposites for the Government, to the credit of the Treasurer of the United States, take triplicate receipts or certificates of the cashier, designa1. Whenever a bond shall be transmitted or delivered to ting the object on account of which the payment is made, you for suit by any Collector, you will give him triplicate re- and deliver two of them to you, upon which you will give ceipts, and forthwith and without delay" institute suits them the necessary credit; and on his producing to you, against all the parties thereto. By the first mail after-in addition thereto, the receipt of the marshal for costs, wards, you will transmit information thereof to the Solici- you will make, according to the circumstances of the case, tor of the Treasury, together with a full and exact de- the entry on the docket necessary for the security or disscription of the date of such bond, the amount due thereon, charge of the defendant. You will retain one of the certhe time when it became payable, and the names of all the tificates of deposite to the credit of the treasurer, and the obligors. I send you herewith printed forms of these re- other transmit to me by the first mail. On the receipt of it, the necessary entry will be made upon the books of this office, to release you from responsibility.

turns.

2. In like manner, whenever a transcript of the accounts of any delinquent public officer, certified by the First or Second Comptroller of the Treasury, shall be forwarded to you for suit from this office, you will immediately commence suit thereon, and by the first mail give information thereof to the Solicitor of the Treasury.

If the defendant, instead of making deposite in bank, as above mentioned, should make a tender of the whole amount due to the United States to you, you will receive it; forthwith deposite it in the Bank of the United States, or an office thereof, or some other bank authorized to re3. You will, also, when any suit or action for the reco-ceive the deposites of the Government, to the credit of very of a fine, penalty, or forfeiture, shall be instituted, the Treasurer of the United States, and take triplicate immediately transmit to this office a statement of such suit certificates of deposite of the cashier, designating the obor action, specifying the name of the defendant, the cause ject for which the payment is made. One of these you of the action, the time of its commencement, with such re-will, by the first mail, transmit to this office, as a voucher marks as are necessary to the full understanding of the for your release from responsibility; one you will send by the first mail to the Auditor in whose office the transcript

same.

4. Whenever any obligor of a custom-house bond shall on which suit was brought was prepared; and the third desire to discharge part or the whole of his debt previous you will retain yourself.

to judgment, you will request him to pay the money to 6. Whenever a suit shall be prosecuted to judgment, the Collector who delivered the bond for suit, and to take you will deliver execution to the marshal, unless there be, triplicate receipts therefor. Two of these receipts you in your judgment, good reasons for delay, such as the will require him to deliver to you; one to authorize you to hopeless insolvency of the defendant. Whenever execugive him credit for the amount thus paid on the bond, and tion is thus postponed, you will report the case to this ofto be retained by you; the other you will transmit to the ficer for instruction. Whenever you deliver execution to office, to serve as my authority for giving you credit, and the marshal, you will take duplicate receipts: one of them discharging you from responsibility. If, instead of pay-you will retain yourself, and the other you will send by ing the money to the Collector, as requested, he should the first mail to this office, as a voucher for your release make a tender of the whole amount due the Government from responsibility. to yourself, you will receive the same; forthwith deposite 7. You will, immediately after the end of every term of it, to the credit of the Collector who delivered you the the District and Circuit Courts, or of any State Courts in bond for suit, in the Bank of the United States, or an of- which any suit or suits may have been instituted on behalf fice thereof, or some other bank authorized to receive of the United States, forward to this office a statement, Government deposites, and take triplicate certificates of (which the law requires to be certified by the clerk,) of such deposite from the cashier, designating the object for such cases as have been decided during the term, and such which the payment was made. One of these you will re- as are pending, together with all the information which tain yourself; one you will transmit by the first mail to may be necessary for understanding the true situation of this office, as a voucher for your release from responsibili- each case. Your statement will be sent in two different ty; and the third you will deliver or forward by the first forms, one to contain the suits brought on treasury tranmail to the Collector from whom the bond was received. scripts, and the other on custom-house bonds, and for If there be no bank near in which Government deposites fines, penalties, and forfeitures. Printed forms for these are made, you may, if more convenient, pay the amount returns are herewith sent. to the Collector who delivered the bond for suit, and take 8. In all cases in which an appeal is taken, or a writ of triplicate receipts from him, designating the object for which error is sued out, you will cause to be transmitted to this the payment was made. One of these receipts you will office, with as little delay as may be, a transcript of the

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