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169b. Same-- Amended so as not to apply to services heretofore rendered.-Unless otherwise specially authorized by law, no money appropriated by this or any other Act shall be available for payment to any person receiving more than one salary when the combined amount of said salaries exceeds the sum of $2,000 per annum, but this shall not apply to retired officers or enlisted men of the Army, Navy, Marine Corps, or Coast Guard, or to officers and enlisted men of the Organized Militia and Naval Militia in the several States, Territories, and the District of Columbia: Provided, That no such retired officer, officer, or enlisted man shall be denied or deprived of any of his pay, salary, or compensation as such, or of any other salary or compensation for services heretofore rendered hy reason of any

decision or construction of said section six. Act of Aug. 29, 1916 (39 Stat. 582), amending sec, 6, act of May 10, 1916 (39 Stat. 120).

as such was subject to the prohibition of that act. (Comp. Treas., Jan. 3, 1917; War Dept. Ball. 9, Feb. 2, 1917.)

On the question whether a civil employee of the War Department who enlists in the Engineer Enlisted Reserve Corps can be given leave of absence with pay in his civil status while he is receiving training as a member of said corps and at the same time receive pay in his military status,

Held, that there can be no legal objection to his receiving the compensation of both places if the training is performed within his annual leave allowance, provided the combined compensation of both places does not exceed the sum of $2,000, so as to come within the prohibition of section 6 of the act of May 10, 1916, as amended (39 Stat., 582); that as the two positions are entirely distinct each with its own compensation and duties, the case does not come within the prohibitions of sections 1763, 1764, and 1765, Revised Statutes; and that the military position is not an office within the meaning of the act of July 31, 1894 (28 Stat., 205), so as to preclude a civil employee, if his salary should be $2,500 or more, from being a member of the Enlisted Reserve Corps. (War Dept. Bull, 18, Apr. 6, 1917.)

A provision in the act of September 8, 1916 (39 Stat. 821), excepts A. B. Fry, a consulting engineer in another branch of the Federal service, from the restrictions against his employment and payment in the Immigration Service at Elis Island, N. Y. And by section 9, urgent deficiencies act of October 6, 1917 (40 Stat. 384), teachers in the public schools of the District of Columbia who are employed as teachers of night schools and vacation schools are excepted from the provisions of the section,

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CHAPTER V.

THE TREASURY DEPARTMENT-THE ACCOUNTING

OFFICERS.

Par.

new

National banks, duties and lia

bilities when designated as de

positaries of public moneys. 182a Annual reports by auditors as to

outstanding checks_----- 183a All appropriations must be specifically made--r

187a Appropriations, reappropriation,

and diversion of unexpended
balances to be considered as

191a Report of unexpended balances to Congress.-

193a Canal Zone Semiannual exami

nation of accounts and vouch-
ers, etc.---

200a Accounts of Military Establishment

205a-205w Audit of at places other than seat of Government

205a Manner of exercising and performing duties.---

205b Performance of duties in foreign

countries; certification and

conclusiveness of balances 2050 Payment of certificates of bal

ances by disbursing officers instead of by warrant_-

2050 Reopening and review of any

settlement within one year after close of war..

2050 Preservation, etc., of accounts, vouchers, and files.

2058 Appointment of assistant comp

troller and assistant auditor; compensation

Par, Agents, accountants, etc.; number and compensation.

205h Powers of assistant comptroller

and assistant auditor.----- 2051 Oath of office, subsistence, etc.,

of employees residing in for-
eign countries.

2053 Examination of books, etc., of

contracting, purchasing, and
disbursing officers ---

205k Administrative examination of

accounts settled abroad ---- 2051 Filing contracts of accounts settled abroad

205ın Employees under section to be

restored to former positions-- 2050 Details of officers, etc., for duty

outside District of Columbia. 2050 Appropriation for payment of expenses.

2052 Special disbursing agents of appropriation----

2059 Additional duties of employees. 2051 Authority to administer oaths to American citizens

2055 Sale of Army stores to employees

205t Termination of effective force of

section six months after close of war, etc----

2030 Limit of compensation of officers, employees, etc-----

205 V Date of termination of war be

tween Germany and United States.

205w

2058

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217e

215a

217f

215b

217g

2150

Loyalty restriction repealed as

to claims for service in Army

prior to April 13, 1861.--Claims under exhausted or

lapsed appropriations, exami. nation of and report to Con'gress_ Same-Reexamination of re

jected claims--Damage or loss of baggage of

officers and enlisted men shipped under orders-Recovery from United States in excess of amount paid by car

rier Payment to officers for horses

lost in battle, etc-----Payment for property lost while

in military servicePayment for horses lost by cap

ture

Payment for condemned horses

and equipage
Payment to guardian for horse

lost by minor in military serv

ice ----
Payment to owner for horse fur-

nished and lost in military

service
Time limit for filing claim for

arrears of pay, etc., of volun

teers during Civil War.Same --Attorneys' fees for prose

cution of claims prohibited ;

penalty
Liability of persons making

false claims against United

States
Lost checks-Issuance of dupli-

cates

218a

218b

217a

217b

220a

2170

245a

2170

182a. National banks, duties and liabilities when designated as depositaries of public moneys.-All national banking associations, designated for that purpose by the Secretary of the Treasury, shall be depositaries of public money, under such regulations as may be prescribed by the Secretary; and they may also be employed as financial agents of the Government; and they shall perform all such reasonable duties, as depositaries of public money and financial agents of the Government as may be required of them. The Secretary of the Treasury shall require the associations thus designated to give satsfactory security, by the deposit of United States bonds and otherwise, for the safe-keeping and prompt payment of the public money deposited with them, and for the faithful performance of their duties as financial agents of the Government: Provided, That the Secretary shall, on or before the first of January of each year, make a public statement of the securities required during that year for such deposits. And every association so designated as receiver or depositary of the public money shall take and receive at par all of the national currency bills, by whatever association issued, which have been paid into the Government for internal revenue, or for loans or stocks: Provided, That the Secretary of the Treasury shall distribute the deposits herein provided for, as far as practicable, equitably between the different States and sections. Sec. 5153, R. S., as amended by Sec. 1, Act of Mar. 3, 1901 (31 Stat. 1448), Sec. 3, Act of Mar. 4, 1907 (34 Stat. 1290), Sec. 27, Act of Dec. 23, 1913 (38 Stat. 274), and Act of Aug. 4, 1914 (38 Stat. 682).

1838. Annual reports by auditors as to outstanding checks.-Hereafter at the termination of each fiscal year each Auditor of the Treasury shall report to the Secretary of the Treasury all checks issued by any disbursing officer of the Government as shown by his accounts rendered to such auditor, which shall then have been outstanding and unpaid for three years or more, stating fully in such report the name of the payee, for what purpose each check was given, the office on which drawn, the number of the voucher received therefor, the date, the number, and the amount for which it was drawn, and, when known, the residence of the payee. And such reports shall be in lieu of the returns required of disbursing officers by section three hundred and ten of the Revised Statutes. Sec. 310, R. S., as amended by Sec. 5, act of July 1, 1916 (39 Stat. 336).

(See paragraphs 241 and 242.)

1872. All appropriations must be specifically made.--Hereafter no Act of Congress shall be construed to make an appropriation out of the Treasury of the United States unless such Act shall, in specific terms, declare an appropriation to be made for the purpose or purposes specified in the Act. Act of July 1, 1902 (32 Stat. 560).

1912. Appropriations, reappropriation, and diversion of unexpended balances to be considered as new.-The reappropriation and diversion of the unexpended balance of any appropriation to a purpose other than that for which it was originally made shall be construed and accounted hereafter as a new appropriation and the unexpended balance shall be reduced by the sum proposed to be so diverted. Sec. 4, act of Mar. 4, 1915 (38 Stat. 1161).

193a. Report of unexpended balances to Congress.—The Secretary of War shall make an annual report to Congress containing a statement of the appropriations of the preceding fiscal year for the Department of War, showing the amount appropriated under each specific head of appropriation, the amount expended under each head, and the balance which, on the thirtieth day of June preceding such report, remained unexpended. Such reports shall be accompanied by estimates of the probable demands which may remain on cach appropriation. Sec. 228, R. S.

200a. Canal Zone-Semiannual examination of accounts and vouchers, etc.-In prescribing regulations under the provisions of section five of the sundry civil act of August first, nineteen hundred and fourteen, the President shall provide that in lieu of furnishing to the auditor individual detail collection vouchers, not provided for in said regulations, two competent persons, one from the office of the Auditor for the War Department, designated by the auditor, and one from the office of the Comptroller of the Treasury, designated by the comptroller, shall be sent semiannually, at such time as may be designated by the comptroller, to the Canal Zone to examine the accounts and vouchers and verify the submitted schedules of collections and report in triplicate to the Auditor for the War Department, the Comptroller of the Treasury, and the auditor of the Panama Canal; and such persons shall make such other examination into the accounts of the Panama Canal as may be directed by the comptroller, and for all such purposes they shall have access to all records and papers pertaining thereto. Such examination and inspection shall be made for the period covered by the persons designated as soon as practicable, and the report of such persons shall be promptly filed. Such persons shall be furnished their transportation going and returning, including meals, and be raid a per diem of $4 from the day of sailing from the United States until return thereto, both days inclusive, in lieu of subsistence on the Isthmus and all other expenses, out of such appropriation for the Panama Canal as may be designated by the governor. Sec. 3, act of Mar. 3, 1915 (38 Stat. 886).

ACCOUNTS OF MILITARY ESTABLISHMENT.

205a. Audit of at place other than seat of Government.-The Secretary of the Treasury is authorized during the war, whenever it shall appear that the public interests require that any of the accounts of the Military Establishment be audited at any place other than the seat of Government, to direct the Comptroller of the Treasury and the Auditor for the War Department to exercise, either in person or through assistants, the powers and perform the duties of their offices at any place or places away from the seat of Government in the manner that is or may be required by law at the seat of Government and in accordance with the provisions of this section. Sec. 12, Act of Sept. 24, 1917 (40 Stat. 293).

205b. Manner of exercising and performing duties.-When the Secretary of the Treasury shall exercise the authority herein referred to, the powers and duties of the said comptroller and auditor, under and pursuant to the provisions of the Act of July thirty-first, eighteen hundred and ninety-four, and all other laws conferring jurisdiction upon those officers, shall be exercised and performed in the same manner as nearly as practicable and with the same effect away from the seat of Government as they are now exercised and performed and have effect at the seat of Government, and decisions authorized by law to be rendered by the comptroller at the request of disbursing officers may be rendered with the same effect by such assistants as may be authorized by him to perform that duty. 12a, Id.

205c. Performance of duties in foreign countries; certification and conclusiveness of balances. When pursuant to this section the said

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See paragraphs 196, 197, 200–203, 205–211, and 213, ante.

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