United States for the transaction of business with such corporation or firm; and every such officer, agent, or member, or person, so interested, who so acts, shall be imprisoned not more than two years, and fined not more than two thousand dollars nor less than five hundred dollars. contributions, superiors. 11, v. 16, p. 63. to Sec. 1784, R. S. 127. No officer, clerk, or employee in the United States Prohibition of Government employ shall at any time solicit contributions presents, etc., from other officers, clerks, or employees in the Government, Feb. 1, 1870, c. service for a gift or present to those in a superior official position; nor shall any such officials or clerical superiors receive any gift or present offered or presented to them as a contribution from persons in Government employ receiving a less salary than themselves; nor shall any officer or clerk make any donation as a gift or present to any official superior. Every person who violates this section shall be summarily discharged from the Government employ. 128. That all executive officers or employees of the United Requesting. States not appointed by the President, with the advice and tions by officers consent of the Senate, are prohibited from requesting, giv- for political puring to, or receiving from, any other officer or employee of the Government, any money or property or other thing of value for political purposes; and any such officer or employee, who shall offend against the provisions of this section shall be at once discharged from the service of the United States; and he shall also be deemed guilty of a misdemeanor, and on conviction thereof shall be fined in a sum not exceeding five hundred dollars. Sec. 6, act of August 15, 1876 (19 Stat. L., 169). This section was held to be constitutional by the Supreme Court in Ex parte Curtis, 106 U. S., 371. etc., contribu of Government poses. Sec. 6, Aug. 15, 1876, v. 19, p. 169. CHAPTER V. The Depart ment of the THE DEPARTMENT OF THE TREASURY—THE Par. ACCOUNTING OFFICERS. Par. 129. The Department of the Treas- 132. Transmission of monthly ac. ury. 130. Public accounts to be settled in the Department of the 131. Commencement of the fiscal year. 133. counts. Auditors may disapprove requisitions on delinquency. Secretary of Treasury to prescribe rules for rendition of accounts. Secretary of Treasury to report delinquent officers. 129. There shall be at the seat of Government an ExecuTreasury. tive Department to be known as the Department of the Sept. 2, 1789, c. 12, s. 1, v. 1, p. 65. Treasury, and a Secretary of the Treasury, who shall be Sec. 233, R. S. the head thereof. ACCOUNTS. Public accounts to be settled in 130. All claims and demands whatever by the United the Department States or against them, and all accounts whatever in which of the Treasury. the United States are concerned, either as debtors or as creditors, shall be settled and adjusted in the Department of the Treasury.1 Sec. 236, R. S. 1 Claims.-In the performance of the duty imposed by this statute the Secretary of the Treasury is not subject to the control of the courts of the United States and, the duty not being ministerial in character, a writ of madamus will not lie to compel the allowance of a claim presented under the statute. Kendall v. Stockton, 12 Pet., 524; Decatur v. Paulding, 14 Pet., 497, 515; U. S. v. Guthrie, 17 How., 284, 304; Brashear v. Mason, 6 How., 92, 102. Such action on the part of the courts would also be in the nature of entertaining a suit against the United States, which is not within their jurisdiction. U. S. v. Guthrie, 17 How., 284, 305. Where a claim within the scope of his official authority was submitted to the Secretary of the Treasury, and by him decided adversely, it is incompetent for his official successor to set the same aside or reopen it unless there has been a mistake in a matter of fact or material testimony discovered and produced. 5 Opin. Att. Gen., 664. A head of a Department of the Government has no right to review the acts of his predecessors, except to correct an error of calculation. He cannot recall a credit given or allowance made. Such action is for the judiciary. U. S. v. Bank of Me tropolis, 15 Pet., 377. Compromise of claims.-Claims against the United States which are disputed by the officers authorized to adjust such accounts may be compromised, and if the claimant voluntarily enters into such a compromise and accepts a smaller sum than of the fiscal year. 207, ss. 1, 2, v. 5, p. c. 139, s. 1. v. 17, 1873, c. 226, s. 1, Sec. 227, R. S. 131. The fiscal year of the Treasury of the United States Commencement in all matters of accounts, receipts, expenditures, estimates, Aug. 26, 1842, c. and appropriations, except accounts of the Secretary of 536: May 8, 1872, the Senate for compensation and traveling expenses of Sena- p. 61; Mar. 3, tors, shall commence on the first day of July in each year; v. 17, p. 486. and all accounts of receipts and expenditures required by law to be published annually shall be prepared and published for the fiscal year as thus established. The fiscal year for the adjustment of the accounts of the Secretary of the Senate for compensation and traveling expenses of Senators'shall extend to and include the third day of July. 132. All monthly accounts shall be mailed or otherwise Transmission of monthly, etc., sent to the proper officer at Washington within ten days accounts. Sec. 12, July 31, after the end of the month to which they relate, and quar- 1894, v. 28, p. 209. terly and other accounts within twenty days after the period to which they relate, and shall be transmitted to and received by the Auditors within twenty days of their actual receipt at the proper office in Washington in the case of monthly, and sixty days in the case of quarterly and other accounts. Should there be any delinquency in this regard Auditor at the time of the receipt by the Auditor of a requisition uisitions on de linquency, etc. for an advance of money, he shall disapprove the requisition, which he may also do for other reasons arising out of the condition of the officer's accounts for whom the advance is requested; but the Secretary of the Treasury may overrule the Auditor's decision as to the sufficiency of these latter reasons: Provided, That the Secretary of the Treasury shall prescribe suitable rules and regulations, and may make orders in particular cases, relaxing the requirement of mail- rendition of ac ing or otherwise sending accounts, as aforesaid, within ten the claim and executes a discharge in full for the whole claim, he is bound by the adjustment and can not sue for what he has voluntarily relinquished. Sweeny v. U. S., 17 Wall., 75, 77; Mason v. U. S., ibid, 67. * Set-off. When a person is both debtor and creditor of the United States, in any form, the officers of the Treasury Department in settling the accounts, not only have the power, but are required, in the proper discharge of their duties, to set off the one indebtedness against the other, and to allow and certify for payment only the balance found due on one side or the other. The right of set-off in such cases exists independently of these enactments (sec. 1766, Rev. Stat., and the act of March 3,1875; 1 Sup. to Rev. Stat., 185), and is founded upon what is now section 236 of the Revised Statutes. Taggart v. Ú. S., 17, C. Cls. R., 322, 327; McKnight's Case, 13 ibid., 292; Bonnafon ́s, Case, 14 ibid., 489; Howes r. U. S., 24 ibid., 170: Reeside v. Walker, 11 How, 272, 290. The power in the matter of set-off's conferred upon the Secretary of the Treasury by the act of March 3, 1875 (18 Stat. L., 481), is exclusive, and can not be exercised by the courts. U. S. v. Griswold, 30 Fed. Rep., 604. Settled accounts in the Treasury Department, where the United States have acted on the settlement and paid the balance therein found due, can not he opened or set aside years afterwards merely because some of the prescribed steps in the accounting which it was the duty of a head of a Department to see had been taken had in fact been omitted, or on account of technical irregularities when the remedy of the party against the United States is barred by the statute of limitation and the remedies of the United States are intact, owing to its not being subject to an act of limitation. U. S. v. Johnston, 124 U. S., 236, 1 Compt. Dec., 192. Extended by section 9, act of October 1, 1890 (26 Stat. L., 646), to include the accounts of the Sergeant-at-Arms of the House of Representatives for compensation and mileage of Members and Delegates. may disapprove req. Provisos. Treasury to pre Secretary of the scribe rules for counts. mitting accounts. or twenty days, or waiving delinquency, in such cases only in which there is, or is likely to be, a manifest physical difficulty in complying with the same, it being the purpose of this provision to require the prompt rendition of accounts without regard to the mere convenience of the officers, and to forbid the advance of money to those delinDelays in sub quent in rendering them: Provided further, That should there be a delay by the administrative Departments beyond the aforesaid twenty or sixty days in transmitting accounts, an order of the President [or, in the event of the absence from the seat of Government or sickness of the President, an order of the Secretary of the Treasury] in the particular case shall be necessary to authorize the advance of money requested: And provided further, That this sec tion shall not apply to accounts of the postal revenue and expenditures therefrom, which shall be rendered as now required by law. Sec. 12, act of July 31, 1894. Secretary of Treasury to re officers. 1896, v. 29, p. 179. 133. The Secretary of the Treasury shall, on the first port delinquent Monday of January in each year, make report to Congress Sec. 4, May 28, of such officers and administrative departments and offices of the Government as were, respectively, at any time during the last preceding fiscal year delinquent in rendering or transmitting accounts to the proper offices in Washington and the cause therefor, and in each case indicating whether the delinquency was waived, together with such officers, including postmasters and officers of the Post-Office Department, as were found upon final settlement of their accounts to have been indebted to the Government, with the amount of such indebtedness in each case, and who, at the date of making report, had failed to pay the same into the Treasury of the United States." Sec. 4, act of May 28, 1896 (29 Stat. L., 179). 1 Amended by the insertion of the clause in brackets by section 4 of the act of March 2, 1895. (28 Stat. L., 817.) 2 Section 8 of the act of July 31, 1894, provides "that the balances that may be certified from time to time by the Auditors in the settlement of public accounts shall be final and conclusive upon the Executive Departments of the Government, except that any person whose accounts may have been settled, the head of a Department, or of the board, commission, or establishment, not under the jurisdiction of an Executive Department, or the Comptroller of the Treasury may, within a year, obtain a revision of the account by the Comptroller of the Treasury, whose decision upon such revision shall be final and conclusive upon the executive branch of the Government: Provided, That the Secretary of the Treasury may, when in his judgment the interests of the Government require it, suspend payment and direct the reexamination of any account.' Sec. 8, act of July 31, 1894 (28 Stat. L.. 207.) Section 260 of the Revised Statutes requires that the Secretary of the Treasury shall lay before Congress at the commencement of each regular session, accompany ing his annual 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 Department of War and the Department of the Navy, respectively, showing the application of the money appropriated for those Departments for the preceding year. 134. The Comptroller of the Treas- 151. Revision of accounts pending on October 1, 1894. ury. make rules for new method Comptroller, Auditors, etc., 138. Auditors of the Treasury; 154. tors. 141. Certified balances conclusive 156. Settled claims not to be re on Executive Departments. 142. Certificate of differences on revision. opened. 157. New system of accounting in 143. Accepting payment on Audi- 158. Duties of Auditor for War tor's settlement conclusive. Suspensions. 144. Auditors to preserve accounts. and Navy Departments. 159. Settlement of accounts of Army officers. 145. Decisions of Auditors to be 160. Settlement of advance boun. ler of the Treas Sec. 4, July 31, 134. The offices of Commissioner of Customs, Deputy Com-, The Comptrolmissioner of Customs, Second Comptroller, Deputy Second ury. Comptroller, and Deputy First Comptroller of the Treas- 1894, v. 28, p. 206. ury are abolished, and the First Comptroller of the Treasury shall hereafter be known as Comptroller of the Treasury. He shall perform the same duties and have the same powers and responsibilities (except as modified by this act) as those now performed by or appertaining to the First and Second Comptrollers of the Treasury and the Commissioner of Customs; and all provisions of law not inconsistent with this act, in any way relating to them or either of them, shall hereafter be construed and held as relating to the Comptroller of the Treasury. His salary shall be five thousand five hundred dollars per annum. There shall also be an Assistant Comptroller of the Treasury, to be appointed by the President, with the advice and |