§ 96. Settlement of overpayments.

CODIFICATION

Section, R. S. § 281, authorized proper accounting officers, in settling accounts of the paymasters of the Army, to allow credit for such overpayments made between April 14, 1861, and March 16, 1868, as appeared just, and was omitted as obsolete.

§ 97. Claims for arrears of pay and bounty already paid.

Nothing in R. S. § 277 shall be construed to prevent the General Accounting Office from disallowing claims for arrears of pay and bounty in cases where it appears from the records and files that payment in full has already been made to the soldier himself, or to his widow or legal heirs. The action of such office shall be deemed final and conclusive and be subject to revision only by Congress or the proper courts. (July 16, 1892, ch. 196, § 1, 27 Stat. 194; July 31, 1894, ch. 174, § 7, 28 Stat. 206; June 10, 1921, ch. 18, title III, § 304, 42 Stat. 24.)

REFERENCES IN TEXT

R. S. § 277, referred to in the text, was largely superseded by section 7 of act July 31, 1894. See section 72 of this title.

CODIFICATION

Section was a provision of the Legislative, Executive, and Judicial Appropriation Act for the fiscal year 1893.

Prior to its incorporation into the Code, it read as follows: "Hereafter nothing in section two hundred and seventy-seven of the Revised Statutes shall be construed as to prevent the Second Auditor of the Treasury from disallowing claims for arrears of pay and bounty in cases where it appears from the records and files of his office that payment in full has already been made to the soldier himself, or to his widow or legal heirs: Provided, That, if any person whose claim may be disallowed be dissatisfiled with the action of the Auditor, he may, within six months, appeal to the Second Comptroller; otherwise the Auditor's action shall be deemed final and conclusive and be subject to revision only by Congress or the proper courts."

R. S. § 277, so far as it related to the Second Auditor, was superseded by act July 31, 1894, ch. 174, incorporated in section 72 of this title. The Second Auditor was designated Auditor for the War Department by section 3 of that Act. The office of Second Comptroller was abolished and the powers and responsibilities thereof transferred to the Comptroller of the Treasury, by section 4 of the same Act.

References to the Comptroller of the Treasury and the Auditors were changed to refer to the General Accounting Office on authority of act June 10, 1921.

§ 98. Statement of balances due for arrears of pay and bounty.

CODIFICATION

Section, acts Mar. 4, 1907, ch. 2918, § 1, 34 Stat. 1356; June 10, 1921, ch. 18, Title III, § 304, 42 Stat. 24; Feb. 13, 1925, ch. 229, § 3, 43 Stat. 939, requiring General Accounting Office in stating balance due for arrears of pay and bounty under act July 29, 1866, ch. 296, 14 Stat. 322, to follow decisions of the Supreme Court or Court of Claims, was omitted as obsolete.

§ 99. Affidavits and declarations in bounty cases or claims for back pay; certification of official character and signature of officer taking.

Any and all affidavits and declarations made or used in bounty cases, or in claims against the Government for back pay may be taken by any officer authorized to administer oaths for general purposes in the State, city, or county where said officer resides. If such officer has a seal and uses it upon such paper, no certificate of a county clerk, or prothonotary, or clerk of a court shall be necessary. But when decla

rations, affidavits, and other papers are verified by justices of the peace and other officers duly authorized by law to administer oaths for general persons,' but not required by law to have seals, the official character, signature, and term of service of such justice or other officer shall be certified by the clerk of the county or court of record or other proper officer, under the seal of such county or court or public officer, in the department or bureau in which such papers are to be used; and one such certificate duly filed in such department or bureau, shall be sufficient as to all verifications of such officer during his official term, and all papers heretobefore1 or hereafter filed shall be subject to this rule. (July 1, 1890, ch. 646, 26 Stat. 209; Sept. 1, 1890, No. 43, 26 Stat. 679.)

CODIFICATION

The first two sentences of this section are from act of July 1, 1890, which was entitled "An act in relation to oaths in pension and other cases." The second sentence, as originally enacted, contained further provisions concerning cases in which no seal was used. These provisions were superseded by Res. Sept. 1, 1890, No. 43, which amended and construed act of July 1, 1890, as stated in the third sentence.

A reference in the original text of the first sentence to pension cases was omitted as superseded by former sections 42 and 43 of Title 38, Pensions, Bonuses, and Veterans' Relief.

§ 100. Repealed. June 25, 1948, ch. 645, § 21, 62 Stat. 862, eff. Sept. 1, 1948.

Section, act May 21, 1872, ch. 178, 17 Stat. 137, relating to claim agents withholding discharge papers, is now covered by section 290 of Title 18, Crimes and Criminal Procedure.

3101. Evidence of honorable discharge returned to officers and enlisted men.

In all cases where it has become necessary for any officer or enlisted man of the Army to file his evidence of honorable discharge from the military service of the United States, to secure the settlement of his accounts, the accounting officer with whom it has been filed shall, upon application by said officer or enlisted man, deliver to him such evidence of honorable discharge; but his accounts shall first be duly settled, and the fact, date, and amount of such settlement shall be clearly written across the face of such evidence of honorable discharge, and attested by the signature of the accounting officer before it is delivered. (R. S. § 282.)

DERIVATION

Res. May 4, 1870, No. 42, 16 Stat. 374.

CROSS REFERENCES

Issuance of duplicate of lost certificate of discharge, see sections 3693 and 8693 of Title 10, Armed Forces. § 102. Payment of claims for pay and allowances. CODIFICATION

Section, act June 6, 1900, ch. 791, 31 Stat. 637 (Sundry Civil Appropriation Act for the fiscal year 1901), was a proviso annexed to an appropriation for arrears of pay, bounty, etc., it provided for non-deduction of attorneys' or agents' fees in connection with settlement of claims of officers, soldiers, sailors, and marines, or their representatives, and all other claims for pay and allowances, presented and filed, in which it was the practice on June 6, 1900, to make such deductions, and has been omitted as obsolete.

1 So in original. Words "general persons" and "heretobefore" in last sentence should probably read "general purposes" and "heretofore" respectively.

§ 103. Accounts of Departments of the Army, Navy, and Air Force.

The General Accounting Office shall keep all accounts of the receipts and expenditures of the public money in regard to the Departments of the Army, Navy, and Air Force, and of all debts due to the United States on moneys advanced relative to those departments; shall preserve the accounts which shall have been finally adjusted, with their vouchers and certificates, and record all requisitions drawn by the Secretaries of those departments. Said office shall annually, on the first Monday in November, report to the Secretary of the Treasury the application of the money appropriated for the Departments of the Army, Navy, and Air Force, and it shall make such reports concerning the accounts of those departments as the Secretaries of those departments may deem necessary and require. (R. S. § 283; July 31, 1894, ch. 174, §§ 4, 10, 28 Stat. 205, 208; June 10, 1921, ch. 18, title III, § 304, 42 Stat. 24; Aug. 10, 1949, ch. 412, § 12 (b), 63 Stat. 591.)

DERIVATION

Act Mar. 3, 1817, ch. 45, §§ 5, 6, 3 Stat. 367.

CODIFICATION

The Department of the Air Force was inserted under the authority of section 207 (a), (f) of act July 26, 1947, ch. 343, title II, 61 Stat. 501. The Department of War was designated the Department of the Army and the title of the Secretary of War was changed to Secretary of the Army by section 205 (a) of such act July 26, 1947. Sections 205 (a) and 207 (a), (f) of act July 26, 1947 were repealed by section 53 of act Aug. 10, 1956, ch. 1041, 70A Stat. 641. Section 1 of act Aug. 10, 1956, enacted "Title 10, Armed Forces", which in sections 3011-3013 and 8011-8013 continued the military Departments of the Army and Air Force under the administrative supervision of a Secretary of the Army and a Secretary of the Air Force, respectively.

TRANSFER OF FUNCTIONS

The office of Second Comptroller was abolished, and the duties, powers and responsibilities thereof transferred to the Comptroller of the Treasury, by act July 31, 1894, ch. 174, § 4, 28 Stat. 205. The office of Comptroller of the Treasury, and the offices of the six Auditors were abolished, and the powers and duties thereof (except certain duties of the Auditor for the Post Office Department) transferred to the General Accounting Office, by act June 10, 1921, ch. 18, §§ 301, 304, 310, 42 Stat. 23-25.

§ 103a. Disbursing officers of Army, Navy, Air Force, and Marine Corps; designation of deputies. When, in the opinion of the Secretary of the Army, Navy, or Air Force, the exigencies of the service so require, disbursing officers of the Army, Navy, Air Force, and Marine Corps may, with the approval of the head of their executive department and the consent of their surety or sureties, if any, designate deputies for the purpose of having them make disbursements as their agents, sign checks drawn against their disbursing accounts with the Treasurer of the United States, and discharge all other duties required according to law or regulation to be performed by such disbursing officers, and the agent officer shall be subject, for his official misconduct, to all liabilities and penalties prescribed by law in like cases for the officer for whom he acts as deputy: Provided, That every deputy so designated for a disbursing officer who is bonded shall, if not already under bond, give bond as required by the head of the department concerned. (July 3, 1926,

ch. 775, 44 Stat. 888; Aug. 10, 1949, ch. 412, § 12 (b), 63 Stat. 591.)

CODIFICATION

The Department of the Air Force was inserted under the authority of section 207 (a), (f) of act July 26, 1947, ch. 343, title II, 61 Stat. 501. The Department of War was designated the Department of the Army and the title of the Secretary of War was changed to Secretary of the Army by section 205 (a) of such act July 26, 1947. Sections 205 (a) and 207 (a), (f) of act July 26, 1947 were repealed by section 53 of act Aug. 10, 1956, ch. 1041, 70A Stat. 641. Section 1 of act Aug. 10, 1956, enacted "Title 10, Armed Forces", which in sections 3011-3013 and 8011-8013 continued the military Departments of the Army and Air Force under the administrative supervision of a Secretary of the Army and a Secretary of the Air Force, respectively.

For transfer of certain functions relating to finance, insofar as they pertain to the Air Force, from the Secretary of the Army to the Secretary of the Air Force, see Secretary of Defense Transfer Order No. 11 [§ la], May 10, 1948.

TRANSFER OF FUNCTIONS

All functions of all officers of the Department of the Treasury, and all functions of all agencies and employees of that Department, were transferred, with certain exceptions, to the Secretary of the Treasury, with power vested in him to authorize their performance or the performance of any of his functions, by any of those officers, agencies, and employees, by 1950 Reorg. Plan No. 26, §§ 1, 2, eff. July 31, 1950, 15 F. R. 4935, 64 Stat. 1280, set out in note under section 241 of Title 5, Executive Departments and Government Officers and Employees. The Treasurer of the United States, referred to in this section, is an officer of the Treasury Department.

Function of disbursement of moneys of United States exercised by any agency has been transferred to Division of Disbursement in Treasury Department. Division of Disbursement has been consolidated in the Fiscal Service of the Treasury Department. See Ex. Ord. No. 6166, § 4. set out in note, under former sections 124-132 of Title 5, Executive Departments and Government Officers and Employees, and 1940 Reorg. Plan No. III, § 1 (a) (1), ef. June 30, 1940, 5 F. R. 2107, 54 Stat. 1231, set out in note under section 133t of Title 5.

§ 103b. Death, incapacity or separation from office of disbursing officers of military departments; powers of deputies; bond.

In case of the death, incapacity, or separation from office of a disbursing officer of any of the military departments the accounts of such disbursing officer may be continued and payments made in his name by his deputy disbursing officer for a period of time not to extend beyond the last day of the second month following the month in which such death, incapacity or separation shall occur. Such accounts and payments shall be allowed, audited, and settled in the manner prescribed by law; and the checks signed in the name of the former disbursing officer shall be honored by the Treasurer of the United States, in the same manner as if the former disbursing officer had continued in office. The former disbursing officer, his estate, or the surety on his official bond, shall not be subject to any legal liability or penalty for the official acts and defaults of the deputy disbursing officer acting in the name or in the place of the former disbursing officer under this section, but the deputy disbursing officer and his surety, shall be responsible therefor under his bond. The bond of the deputy disbursing officer shall be an amount at least equal to the minimum amount of the bond required of the disbursing officer. The Secretary of the military department concerned may, from time to time, require the

deputy disbursing officer to renew and increase his bond to the United States. (July 31, 1953, ch. 300,

67 Stat. 296.)

§ 104. Accounts of paymasters of lost or captured public vessels.

In every case of the loss or capture of a vessel belonging to the Navy of the United States, the Comptroller General as to money accounts and the Paymaster General of the Navy as to property accounts are authorized, 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 on their books, as said officers shall be satisfied was inevitably lost by such capture or loss of a public vessel; and such paymaster shall be fully exonerated by such credit from all liability on account of the provisions, clothing, small stores, and money so proved to have been captured or lost. (R. S. § 284; Feb. 18, 1875, ch. 80, § 1, 18 Stat. 317; July 31, 1894, ch. 174, § 4, 28 Stat. 205; June 10, 1921, ch. 18, title III, § 304, 42 Stat. 24.)

DERIVATION

Act Mar. 3, 1847, ch. 48, § 6, 9 Stat. 173.

CODIFICATION

Upon its incorporation into the Code, the words "proper accounting officers of the Treasury" were changed to "Comptroller General as to money accounts and the Paymaster General of the Navy as to property accounts," and the words "the books of the Fourth Auditor of the Treasury" to "their books" to conform to sections 44 and 89 of this title. The word "purser" in the last clause was changed to "paymaster" to agree with the first clause. Act Feb. 18, 1875, substituted "paymaster" for "purser" in this first clause.

§ 105. Repealed. Aug. 11, 1955, ch. 803, § 3, 69 Stat. 688. Section, acts July 11, 1919, ch. 9, 41 Stat. 132; June 10, 1921, ch. 18, title III, § 304, 43 Stat. 24; Aug. 7, 1946, ch. 770, § 1 (21), 60 Stat. 868, authorized relief of disbursing officers of the Navy, and is now covered by section 95a of this title.

§ 106. Disbursements by order of commanding officer of Navy.

Every disbursement of public moneys, or disposal of public stores, made by a disbursing officer pursuant to an order of any commanding officer of the Navy, shall be allowed by the General Accounting Office, in the settlement of the accounts of the officer. upon satisfactory evidence of the making of such order, and of the payment of money or disposal of stores in conformity with it; and the commanding officer by whose order such disbursement or disposal was made, shall be held accountable for the same. (R. S. § 285; June 10, 1921, ch. 18, title III, § 304, 42 Stat. 24.)

DERIVATION

Res. Mar. 3, 1849, No. 17, § 2, 9 Stat. 419.

CODIFICATION

A reference in the original text of this section to the "proper accounting officers of the Treasury" was changed to refer to the "General Accounting Office," on authority of act June 10, 1921.

TRANSFER OF FUNCTIONS

Function of disbursement of public money transferred from all other agencies to the Fiscal Service, see note under section 103a of this title.

§ 107. Settlement of expenses of intercourse with foreign nations.

Whenever any sum of money has been or shall be issued, from the Treasury, for the purposes of intercourse or treaty with foreign nations, in pursuance of any law, the President is authorized to cause the same to be duly settled annually with the General Accounting Office, 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 shall be deemed a sufficient voucher for the sum therein expressed to have been expended. (R. S. § 291; June 10, 1921, ch. 18, title III, § 304, 42 Stat. 24.)

DERIVATION

Act Feb. 9, 1793, ch. 4, § 2, 1 Stat. 300.
CODIFICATION

A reference in the original text of this section to the "proper accounting officers of the Treasury" was changed to refer to the "General Accounting Office" on authority of act June 10, 1921.

An appropriation for the fiscal year 1927 to enable the President to meet unforeseen emergencies arising in the Diplomatic and Consular service, etc., to be expended pursuant to the requirement of this section, was contained in act April 29, 1926, ch. 195, 44 Stat. 335. Similar appropriations were contained in prior acts.

CROSS REFERENCES

Comptroller General not entitled to information regarding expenditures made under this section, see section 54 of this title.

§ 107a. Same; delegation of authority by Secretary of State.

CODIFICATION

Section, acts July 9, 1947, ch. 211, title I, § 101, 61 Stat. 282; June 3, 1948, ch. 400, title I, § 101, 62 Stat. 308; July 20, 1949, ch. 354, title I, § 101, 63 Stat. 449; Sept. 6, 1950, ch. 896, ch. III, title I, § 101, 64 Stat. 610; Oct. 22, 1951, ch. 533, title I, § 101, 65 Stat. 577; July 10, 1952, ch. 651, title I, § 101, 66 Stat. 550; Aug. 5, 1953, ch. 328, title I, § 101, 67 Stat. 368; July 2, 1954, ch. 456, title I, § 101, 68 Stat. 414; July 7, 1955, ch. 279, title I, § 101, 69 Stat. 265; June 20, 1956, ch. 414, title I, § 101, 70 Stat. 300, was from annual Department of State Appropriation Acts. Similar provisions were made permanent, and are now classified to section 1701 (b) of Title 5, Executive Departments and Government Officers and Employees.

§ 108. Accounting by Navy Department for appropriations for obtaining information from abroad and at home.

Expenditures by the Department of the Navy from the appropriation for obtaining information from abroad and at home shall be accounted for specifically, if, in the judgment of the Secretary of the Navy, they may be made public, and he shall make a certificate of the amount of such expenditures as he may think it advisable not to specify, and every such certificate shall be deemed a sufficient voucher for the sum therein expressed to have been expended. (Aug. 29, 1916, ch. 417, 39 Stat. 557.)

CODIFICATION

Section was a provision of the Naval Service Appropriation Act for the fiscal year 1917.

§ 109. Repealed. Aug. 17, 1950, ch. 735, § 10 (a) (2), 64 Stat. 462.

Section, R. S. § 292, related to collection of debts due Post Office Department. See section 2401 et seq. of Title 39, The Postal Service.

EFFECTIVE DATE OF REPEAL Repeal effective on the nineteenth day following Aug. 17, 1950.

§ 110. Suits on postmasters' bonds.

All fees for United States attorneys, marshals, clerks of courts and special counsel necessarily employed in prosecuting civil suits instituted by the General Accounting Office through the Attorney General against the sureties on the official bonds of late postmasters, as provided for by section 109 of this title, shall be paid from the appropriations for expenses of the United States courts. (Feb. 26, 1896, ch. 33, 29 Stat. 25; June 10, 1921, ch. 18, title III, § 304, 42 Stat. 24; Ex. Ord. No. 6166, § 5, June 10, 1933.)

REFERENCES IN TEXT

Section 109 of this title, referred to in the text, was repealed by act Aug. 17, 1950, ch. 735, § 10 (a) (2), 64 Stat. 462.

CODIFICATION

Section was a provision of the Urgent Deficiency Act for the fiscal year 1896.

A reference in the original text to the "Auditor for the Post Office Department" was changed to refer to the "General Accounting Office" on authority of act June 10. 1921.

TRANSFER OF FUNCTIONS

Transfer to Department of Justice of function of prosecuting in the courts claims and demands by the Government of the United States, see Ex. Ord. No. 6166, § 5, set out in note under former sections 124-132 of Title 5, Executive Departments and Government Officers and Employees.

CHANGE OF NAME

"Solicitor of the Treasury" was originally changed to read "General Counsel for the Department of the Treasury" and has now been changed to read "Attorney General".

CROSS REFERENCES

No fees to be charged or collected from United States, see sections 604, 751, and 1923 of Title 28, Judiciary and Judicial Procedure.

SS 111-114. Repealed. Aug. 17, 1950, ch. 735, § 10 (a) (2)—(4), 64 Stat. 462.

Sections 111 and 112, R. S. §§ 293, 294, related to accounts of money-order business and expenses of postmasters.

Section 113, act Mar. 3, 1875, ch. 128, § 4, 18 Stat. 343, related to accounts of expenditures of Post Office Department under appropriations.

Section 114, act July 12, 1876, ch. 179, § 4, 19 Stat. 80, related to reports of financial condition of Post Office Department.

For present provisions relating to funds and accounting of the Post Office Department, see section 2201 of Title 39, The Postal Service.

EFFECTIVE DATE OF REPEAL

Repeal effective on the nineteenth day following Aug. 17, 1950.

§ 115. Compromise of judgments.

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 due process of law, the Department of Justice may compromise such judgment, and accept in satisfaction less than the full amount thereof. (R. S. § 295; July 31, 1894, ch. 174, § 3, 28 Stat. 205; June 10, 1921, ch. 18, title III, § 304, 42 Stat. 24; Ex. Ord. No. 6166, § 5, June 10, 1933.)

DERIVATION

Act June 8, 1872, ch. 335, § 315, 17 Stat. 325.

CODIFICATION

The words "Sixth Auditor" in the original text of this section were changed to "General Accounting Office" on authority of act June 10, 1921.

TRANSFER OF FUNCTIONS

Transfer to Department of Justice of function of decision whether to compromise case referred to that Department for prosecution or defense, see Ex. Ord. No. 6166, set out as note following former sections 124-132 of Title 5, Executive Departments and Government Officers and Employees.

§ 116. Papers in suits for delinquencies in Post Office Department.

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 General Accounting Office shall forward to the Department of Justice certified copies of all papers in said office tending to sustain the claim. (R. S. § 296; July 31, 1894, ch. 174, § 3, 28 Stat. 205; June 10, 1921, ch. 18, title III, § 304, 42 Stat. 24.)

DERIVATION

Act June 8, 1872, ch. 335, § 311, 17 Stat. 324.

CODIFICATION

See note under section 115 of this title.

§ 117. Officers authorized to administer oaths.

The proper officers of the General Accounting Office are empowered to administer oaths to witnesses in any case in which they may deem it necessary for the due examination of the accounts with which they shall be charged. (R. S. § 297; June 10. 1921, ch. 18, title III, § 304, 42 Stat. 24.)

DERIVATION

Act. Mar. 3, 1817, ch. 45, 12, 3 Stat. 368; act June 8. 1872, ch. 335, § 24, 17 Stat. 288.

CODIFICATION

The words "the several Auditors" appearing in the original text of this section were changed to "the proper officers of the General Accounting Office" on authority of act June 10, 1921.

CROSS REFERENCES

General authority of officers and clerks of departments to administer oaths to witnesses, see section 93 of Title 5. Executive Departments and Government Officers and Employees.

§ 118. Oaths in settlements of postal accounts.

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 of the Post Office Department and Postal Service. (R. S. § 298; June 10, 1921. ch 18, title III, § 304, 42 Stat. 24.)

DERIVATION

Act June 8, 1872, ch. 335, § 24, 17 Stat. 288.
TRANSFER OF FUNCTIONS

Prior to its incorporation into the Code, section referred to "the accounts committed to the charge of the Sixth Auditor." The Sixth Auditor was designated Auditor for the Post Office Department by act July 31, 1894. ch. 174, § 3, 28 Stat. 205, and by act June 10, 1921, ch. 18. §§ 304, 310, 42 Stat. 24, 25, the office was abolished and the powers and duties thereof transferred to the General Accounting Office and former Bureau of Accounts. The accounts formerly committed to the charge of the Sixth Auditor were those of the Post Office Department and Postal Service.

§ 119. Repealed. Dec. 3, 1945, ch. 515, § 2, 59 Stat. 594, eff. Dec. 1, 1945.

Section, R. 8. §§ 300, 3647; May 27, 1908, ch. 206, 35 Stat. 415; Feb. 23, 1909, ch. 174, 35 Stat. 644, related to allowance of lost checks, and is now covered by section 528 of this title.

§ 120. Checks issued by Bureau of Pensions, Bureau of War Risk Insurance, and United States Veterans' Bureau, and for payment of salaries and wages; destruction; claims on, barred.

CODIFICATION

Section, act Feb. 13, 1923, ch. 72, 42 Stat. 1231, was omitted as superseded by section 122 of this title and sections 366-376, 378-380 of Title 44, Public Printing and Documents.

§ 121. Repealed. Oct. 25, 1951, ch. 562, § 1 (17), 65 Stat. 638.

Section, act June 22, 1926, ch. 650, § 1, 44 Stat. 761, related to destruction of paid United States checks and warrants, and is now covered by sections 366-376, 378380 of Title 44, Public Printing and Documents. § 122. Claims on paid checks and warrants; limitations.

Hereafter all claims on account of any check, checks, warrant, or warrants appearing from the records of the General Accounting Office or the Treasury Department to have been paid, shall be barred if not presented to the General Accounting Office or the Treasurer of the United States within six years after the date of issuance of the check, checks, warrant, or warrants involved. However, any claims for the proceeds of checks payable in Philippine pesos heretofore issued in payment of claims certified by the Philippine War Damage Commission, shall not be barred if received by the representative of the Chief Disbursing Officer, United States Treasury Department, at Manila, Republic of the Philippines, within six years after the date of issuance of such checks. (June 22, 1926, ch. 650, § 2, 44 Stat. 761; Aug. 28, 1957, Pub. L. 85183, § 3 (a), 71 Stat. 465.)

AMENDMENTS

1957-Pub. L. 85-183 included presentment of claims to the Treasurer of the United States, and claims for proceeds of checks payable in Philippine pesos issued in payment of claims certified by the Philippine War Damage Commission.

CROSS REFERENCES

Limitation period on forged or altered checks and warrants, see sections 129-131 of this title.

delivery in the United States, its Territories, or possessions, to a guardian, curator, conservator, or other person legally vested with the care of any person in a foreign country, shall be deemed to be drawn for delivery in such foreign country and subject to the provisions of sections 123-128 of this title, and the Secretary of the Treasury shall be furnished necessary notification by the Administrator of Veterans' Affairs as to each such check: Provided further, That the Administrator of Veterans' Affairs is authorized to except from the provisions of the foregoing proviso any check wherein the application of this amendment would result in reduction, discontinuance, or denial of benefits which otherwise might be used for the care of a dependent of such person. (Oct. 9, 1940, ch. 796, § 1, 54 Stat. 1086; Dec. 2, 1942, ch. 659, 56 Stat. 1028; Proc. No. 2695, July 4, 1946, 11 F. R. 7517, 60 Stat. 1352.)

REFERENCES IN TEXT

Words "this amendment" in proviso beginning "That the Administrator of Veterans' Affairs is authorized" first appeared in amendment by act Dec. 2, 1942, adding this and preceding proviso.

CODIFICATION

Reference to the "Commonwealth of the Philippine Islands" was omitted in view of independence of the Philippines proclaimed by the President of the United States in Proc. No. 2695, set out as a note under section 1394 of Title 22, Foreign Relations and Intercourse.

AMENDMENTS

1942-Act Dec. 2, 1942, added proviso8.

§ 124. Same; withholding export-prohibited checks; release; procedure resulting in deposit in special account for withheld foreign checks.

Any check or warrant, the sending of which is prohibited under the provisions of section 123 of this title, shall be held by the drawer until the close of the calendar quarter next following its date, during which period such check or warrant may be released for delivery if the Secretary of the Treasury determines that conditions have so changed as to provide a reasonable assurance that the payee will actually receive the check or warrant and be able to negotiate it for full value. At the end of such quarter, unless the Secretary of the Treasury shall otherwise direct, the drawer shall transmit all checks and warrants withheld in accordance with the provisions of sections 123-128 of this title to the drawee thereof, and forward a report stating fully the name and address of the payee; the date, number, and amount of the check or warrant; and the account against which it was drawn, to the Bureau of Accounts of the Treasury Department. The amounts of such undelivered checks and warrants so transmitted shall thereupon be transferred by the drawee from the account of the drawer to a special deposit account with the Treasurer of the United States entitled "Secretary of the Treasury, Proceeds of Withheld Foreign Checks", at which time such checks and warrants shall be marked "Paid into Withheld Foreign Check Account". Thereafter the drawee shall deliver such checks and warrants, together with other paid checks and warrants, to the Comptroller General of the United States, who shall allow credit therefor in the accounts of the drawer and the drawee.

§ 123. Regulation of delivery in foreign countries of checks against funds of United States; prohibition in absence of assurance that payee will receive and be able to negotiate check. Hereafter no check or warrant drawn against funds of the United States, or any agency or instrumentality thereof, shall be sent from the United States (including its Territories and possessions) for delivery in a foreign country in any case in which the Secretary of the Treasury determines that postal, transportation, or banking facilities in general, or local conditions in the country to which such check or warrant is to be delivered, are such that there is not a reasonable assurance that the payee will actually receive such check or warrant and be able to negotiate the same for full value: Provided, That any check drawn against funds of the United States for benefits under the laws administered by the Veterans' Administration, for

In the case of checks representing payments under laws administered by the Veterans' Administration