pension fund. The adjustment of these accounts involves the examination of the schedules of persons entitled to interest on the registered bonds, the proper identification of the signatures of the persons receiving the moneys set against the names respectively, the proper inquiries as to the authority, where the interest is drawn by incorporated companies, executors, administrators, guardians, and by attorneys in fact. Such adjustment also involves the exam. ination of the numerous coupons redeemed for payment of interest on the coupon bonds, and of all other proper vouchers entitling these officers to credits for the funds disbursed on these accounts. Upon such adjustment, and on receiving the certificate of the Auditor, the accounts are transmitted for the revision and final decision of the First Comptroller.

III. JUDICIARY DIVISION.

560. This division adjusts all accounts for expenses of the courts of the United States.

These duties embrace those of United States attorneys for attendance at court, and for their fees in United States cases; also the accounts of the clerks of the courts for issuing process, filing papers, administering oaths, taking depositions, entering rules of court, making up the records, and for numerous other services, as well as for attendance in United States cases, which go to make up the aggregate compensation of these officers. They embrace also the accounts of United States marshals for expenses of United States courts, and for their fees in serving process and performing other services in United States cases.

561. To adjust these accounts, thorough familiarity with the statutes prescribing the fees which these officers shall receive for different services is necessary. With regard to the accounts of clerks and marshals, it is also

essential for the accounting officers to be somewhat familiar with the practice in regard to the same or a similar class of services in the State courts.

562. The accounts of United States commissioners for their fees, as prescribed by the statute, are also examined and adjusted in this division.

563. These accounts, when a settlement is made and signed by the Auditor, are also transmitted for revision to the First Comptroller, whose decision is final.

IV. WAREHOUSE AND BOND DIVISION.

564. It is the duty of this division to receive, examine, and adjust the warehouse and bond accounts, which collectors of customs are required to render separately from other accounts heretofore referred to in connection with the Customs Division of this office.

565. In these accounts the collectors are charged with the duties on all imported goods warehoused, rewarehoused, and constructively warehoused, and receive credit for the duties on all goods withdrawn for consumption, transportation, and exportation; also for all proper allowances of duties on goods or deficiencies. They are also charged with the duties secured by bonds taken on transportation or exportation of goods from the warehouse, and are credited when such bonds are cancelled by delivery of the merchandise at the destined port, or when the same are landed outside the United States, according to the stipulations of these bonds respectively. As with the account for

customs duties, a collector of a port where there is no naval officer is required to accompany his warehouse and bond account with a copy of each entry for withdrawal, whether for consumption, transportation, or exportation. The comparison of these entries with the items of the account requires no inconsiderable care, patience, and labor on the

part of this division of the Auditor's office. Every importation entered for warehouse may be traced by means of these accounts from the time of entry until it finally pays duties, or until the goods are exported from the country.

566. Besides the classes of accounts referred to, the office of the First Auditor settles and adjusts other accounts, which are distributed to individual clerks not belonging to any distinct divisions.

These are accounts of the Treasurer of the United States for general expenditures; accounts of the mints and assay offices; accounts of disbursing officers for payments of salaries to all persons in the departments at Washington, including the pay-rolls of the Treasury, State, War, Navy, Interior, and Post Office Departments and the Department of Justice; also accounts of the Clerk of the House of Representatives and Secretary of the Senate for salaries and mileage of members, &c.; Librarian of Congress, and salaries of officers of the Library of Congress; Congres sional Printer; accounts for salaries in the offices of Assistant Treasurers of the United States and of United States depositaries, of the Metropolitan Police of the District of Columbia, of the United States Coast Survey, and of the President of the United States; also accounts of Territorial officers.

567. In this office are settled also all accounts for contingent expenses of all the executive departments, of the House of Representatives, of the Congressional Printer, of the Assistant Treasurers of the United States, of the Executive Mansion, of the Commissioner of Agriculture, and of the Commissioner of Public Buildings and Grounds.

568. All the accounts settled in this office, with their vouchers and multiplied papers and abstracts, require a large force and much laborious examination. When the settlement has been made it is entered in the recording

division of the office, and the papers, together with the Auditor's certificate, are transmitted, if the account relates to customs, to the Commissioner of Customs, otherwise to the First Comptroller, for the revision of those officers respectively. If they admit the balance found due by the Auditor, they so certify it on the Auditor's certificate, or they make such corrections as in their judgment are required, and likewise certify the balance found due.

The accounts with the numerous disbursing officers of the Government are stated generally in this way in the sev eral auditing offices, viz.:

They are charged under the proper heads of appropriations with all requisitions issued in their favor; also with sums transferred to them by other disbursing officers or received from other sources.

They are credited with disbursements lawfully made, and with authorized transfers of money to other disbursing officers; also by requisitions for the covering in the Treasury of moneys deposited by them with the Treasurer, Assistant Treasurer, or authorized depositaries.

CHAPTER XI.

THE SECOND AUDITOR.

569. This office was established by act of March 3, 1817. Previously, and almost from the commencement of the Government, there had been but one Auditor. But such a distribution of the public business was demanded as was calculated to result in a prompt settlement of public accounts. Hence the necessity for this act, which provided for five Auditors, to whom were assigned respectively the settlement of the accounts of the different departments, or of accounts of a specially defined character.

570. The duties of the Second Auditor, as now defined, are to receive and examine all accounts relating to the pay and clothing of the army, the subsistence of officers, bounties and premiums, military and hospital stores, and the contingent expenses of the War Department; all accounts relating to Indian affairs, and to agents of lead and other mines of the United States. (R. S., § 277.)

571. After such examination he is required to certify the balances, and to transmit the accounts, with the vouchers and certificate, to the Second Comptroller for his decision thereon. (R. S., § 277.)

572. He is required also to audit and settle the accounts of line officers of the army, to the extent of pay due them for their services as such, notwithstanding the inability of any such officer to account for property intrusted to his possession or to make his monthly returns, if the Auditor shall be satisfied, by the affidavit of the officer or otherwise, that the inability was caused by the officer's having been a