See sec. 243, R. S.

at the Treasury, certify the same thereon, and to transmit to the Secretary of the Treasury copies of the certificate of balances of accounts adjusted as is herein directed.

SEC. 8. And be it further enacted, That no person appointed to any office instituted by this act shall directly or indirectly be concerned or interested in carrying on the business of trade or commerce, or be owner. in whole or in part of any sea vessel, or purchase by himself, or another in trust for him, any public lands or other public property, or be concerned in the purchase or disposal of any public securities of any State, or of the United States, or take or apply to his own use any emolument or gain for negotiating or transacting any business in the said department other than what shall be allowed by law; and if any person shall offend against any of the prohibitions of this act, he shall be deemed guilty of a high misdemeanor, and forfeit to the United States the penalty of three thousand dollars, and shall upon conviction be removed from office and forever thereafter incapable of holding any office under the United States: Provided, That if any other person than a public prosecutor shall give information of any such offense upon which a prosecution and conviction shall be had, one-half the aforesaid penalty of three thousand dollars, when recovered, shall be for the use of the person giving such information.

See sec. 882, R. S.

Modified Mar.

8, 1825; re

1836.

Act approved September 15, 1789, chap. 14, "An act to provide for the safe keeping of the acts, records, and seal of the United States, and for other purposes." (1 Stat., 69.)

SEC. 5. That the said Secretary (Secretary of State) shall cause a seal of office to be made for the said department of such device as the President of the United States shall approve, and all copies of record and papers in the said office, authenticated under the said seal, shall be evidence equally as original record or paper.

Act approved February 20, 1792, chap. 7, "An act to establish the post office and post roads within the United States." (1 Stat., 232.)

SEC. 4. That the Postmaster General shall, once in three months, pealed July 2, obtain from his deputies the accounts and vouchers of their receipts and expenditures, and the balances due thereon; and render to the Secretary of the Treasury a quarterly account of all the receipts and expenditures in said department, to be adjusted and settled as other public accounts.

Accountant

abolished

8, 1817.

Mar.

Act approved May 8, 1792, chap. 37, "An act making alterations in the
Treasury and War Departments." (1 Stat., 279.)

SEC. 1. Be it enacted, &c., That there be an accountant to the Department of War, who shall be charged with the settlement of all accounts relative to the pay of the officers, bounties to soldiers, the expenses of the recruiting service, the incidental and contingent expenses of the department; and who shall report, from time to time, all such settlements as shall have been made by him for the inspection and revision of the accounting officers of the Treasury; and the said accountant shall also be charged with the settlement of all claims for personal service authorized by the act of this Congress of the twenty-seventh of

March last, and of all military claims lodged in the late office of the Paymaster General and Commissioner of Army Accounts, which are not foreclosed by the acts of limitation of the late Congress, and he shall report, from time to time, all such settlements as have been made by him, for the inspection and revision of the Comptroller of the Treasury. SEC. 2. That the Treasurer of the United States shall disburse all such moneys as shall have been previously ordered for the use of the Department of War by warrants from the Treasury; which disbursements shall be made pursuant to warrants from the Secretary of War, countersigned by the accountant.

Repealed May

7, 1822.

of Customs es

SEC. 6. That the Secretary of the Treasury shall direct the super- Commissioner intendence of the collection of the duties on impost and tonnage as he tablished shall judge best.

*

*

*

[NOTE. That the duty was assigned to the Comptroller of the Treasury on October 25, 1792.]

Act approved February 9, 1793, chap. 4, "An act to continue in force for a limited time, and to amend the act entitled 'An act providing the means of intercourse between the United States and foreign nations.'"' (1 Stat., 299.)

3, 1849.

R. S.

Mar.

SEC. 2. That in all cases where any sum or sums of money have See sec. 291, issued, or shall hereafter issue, from the Treasury for the purposes of intercourse or treaty with foreign nations in pursuance of any law, the President shall be, and he hereby is, authorized to cause the same to be duly settled, annually, with the accounting officers of the Treasury in the manner following, that is to say, by causing the same to be accounted for specifically in all instances wherein the expenditure thereof may, in his judgment, be made public; and by making a certificate or certificates, or causing the Secretary of State to make a certificate or certificates, 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 or sums therein expressed to have been expended.

Act approved February 28, 1795, chap. 36, "An act to provide for calling forth the militia to execute the laws of the Union, suppress insurrections, and repel invasions; and to repeal the act now in force for those purposes." (1 Stat., 425.)

R. S.

SEC. 8. And be it further enacted, That the marshals and their depu- See sec. 1660, ties shall pay all such fines by them levied to the supervisor of the revenue in the district in which they are collected within two months after they shall have received the same, deducting therefrom five per centum as a compensation for their trouble; and in case of failure the same shall be recoverable by action of debt or information in any court of the United States of the district in which such fines shall be levied having cognizance thereof, to be sued for, prosecuted, and recovered in the name of the supervisor of the district, with interest and cost.

See act of Mar. 3, 1797.

Act approved March 3, 1795, chap. 48, "An act for the more effectual recovery of debts due from individuals to the United States." (1 Stat., 441.)

SEC. 1. That the Comptroller of the Treasury be, and he is hereby, authorized to issue a notification to any person who has received moneys for which he is accountable to the United States, or to the executor or administrator of such person, if he be deceased, requiring him to render to the Auditor of the Treasury Department, at such time as he shall think reasonable, according to the circumstances of the case, within twelve months from the date of such notification, all his accounts and vouchers for the expenditure of the said moneys, and in default thereof suit shall, at the discretion of the Comptroller of the Treasury, be commenced for same without further notice. And the party sued as aforesaid shall be subject to the costs and charges of such suits whether the ultimate decision shall be in his favor or against him.

See sec. 3624, R. S.

See sec. 886, B. S.

Act approved March 3, 1797, chap. 20, “An act to provide more effectually for the settlement of accounts between the United States and the receivers of public money." (1 Stat., 512.)

SEC. 1. That when any revenue officer, or other person accountable for public money, shall neglect or refuse to pay into the Treasury the sum or balance reported to be due to the United States upon the adjustment of his account, it shall be the duty of the comptroller, and he is hereby required, to institute suit for the recovery of the same, adding to the sum stated to be due on such account the commissions of the delinquent, which shall be forfeited in every instance where suit is commenced and judgment obtained thereon, and an interest of six per cent per annum from the time of receiving the money until it shall be repaid into the Treasury.

SEC. 2. That in every case of delinquency, where suit has been or shall be instituted, a transcript from the books and proceedings of the Treasury, certified by the register and authenticated under the seal of the department, shall be admitted as evidence, and the court trying the cause shall be thereupon authorized to grant judgment and award execution accordingly. And all copies of bonds, contracts, or other papers relating to, or connected with, the settlement of any account between the United States and an individual, when certified by the register to be true copies of the originals on file, and authenticated under the seal of the department, as aforesaid, may be annexed to such transcripts and shall have equal validity and be entitled to the same degree of credit which would be due to the original papers if produced and authenticated in court: Provided, That where suit is brought upon a bond or other sealed instrument and the defendant shall plead "non est factum," or upon motion to the court, such plea or motion being verified by the oath or affirmation of the defendant, it shall be lawful for the court to take the same in consideration, and (if it shall appear to be necessary for the attainment of justice) to require the production of the original bond, contract, or other paper specified in such affidavit.

Act approved July 16, 1798, chap. 85, "An act to alter and amend several acts for the establishment and regulation of the Treasury, War, and Navy Departments." (1 Stat., 610.)

abolished Mar.

SEC. 1. Be it enacted, &c., That there shall be in the Department of Accountant the Navy an officer to be denominated accountant of the Navy, who 8, 1817. shall be charged with the settlement of all accounts for moneys advanced and stores issued or distributed, by or under the direction of the Secretary of the Navy, and who shall report, from time to time, all such settlements as shall have been made by him for money advanced or issued, for the inspection and revision of the accounting officers of the Treasury.

Repealed May 7, 1822.

SEC. 2. That the Treasurer of the United States shall disburse all such money as shall have been previously ordered for the use of the Department of the Navy by warrants from the Treasury; which disbursements shall be made pursuant to warrants from the Secretary of the Navy, countersigned by the accountant. SEC. 6. And be it further enacted, That all contracts to be made, by See sec. 8748, virtue of this act or of any law of the United States, and requiring the advance of money, or to be in any manner connected with the settlement of public accounts, shall be deposited in the office of the Comptroller of the Treasury of the United States within ninety days after their dates, respectively.

Act approved March 2, 1799, chap. 22, "An act to regulate the collection of duties on imports and tonnage." (1 Stat., 641.)

SEC. 20. And be it further enacted, That all officers and persons to be appointed pursuant to this act, before they enter upon their duties of their respective offices, shall severally take and subscribe an oath or affirmation diligently and faithfully to execute the duties of their said offices respectively, which oath or affirmation shall be of the form and tenor following, to wit:

*

And the oath or affirmation aforesaid, * * shall within three months thereafter be transmitted to the Comptroller of the Treasury, in default of taking such oath, or transmitting a certificate thereof, the party failing shall forfeit and pay two hundred dollars, to be recovered with cost of suit in any court of competent jurisdiction, to the use of the United States.

Act approved March 2, 1799, chap. 23, "An act to establish the compensation of the officers employed in the collection of the duties on imports and tonnage, and for other purposes." (1 Stat., 708.)

R. S.

See sec. 2618, R. S.

SEC. 2. * * * And it shall be the duties of the respective collec-See sec. 2689,

tors, naval officers, and surveyors to keep accurate accounts of all fees and official emoluments received by them, also of all expenditures, particularizing their expenditures for rent, fuel, stationery, and clerk hire, and to transmit annually, within forty days after the last day of December, an account, as aforesaid, verified on oath or affirmation, to the Comptroller of the Treasury, who shall, annually, lay an abstract of the same before Congress; and if any collector, naval officer, or surveyor shall omit or neglect to keep an account, as aforesaid, or to transmit the same, verified as aforesaid, he shall forfeit and pay a sum not exceeding five hundred dollars, for the use of the United States.

R. S.

See sec. 271, R. S.

Act approved March 3, 1809, chap. 28, "An act further to amend the several acts for the establishment and regulation of the Treasury, War, and Navy Departments." (2 Stat., 536.)

SEC. 2. That it shall be the duty of the Comptroller of the Treasury in every case where in his opinion further delays would be injurious to the United States, and he is hereby authorized to direct the Auditor of the Treasury and the accountants of the War and Navy Departments, at any time, forthwith to audit and settle any particular account which the said officers may be respectively authorized to audit and settle, and to report such settlement for his revision and final decision.

See sec. 4579, R. S.

Act approved February 28, 1811, chap. 28, "An act in addition to the act entitled 'An act supplementary to the act concerning consuls and vice consuls,' and for the protection of American seamen." (2 Stat., 651.)

Be it enacted, &c., That in all cases where distressed mariners and seamen of the United States have been transported from foreign ports where there was no consul, vice consul, commercial agent, or vice commercial agent of the United States, to ports of the United States; and in all cases where they shall hereafter be so transported, there shall be allowed to the master or owner of each vessel, in which they shall or may have been transported, such reasonable compensation, in addition to the allowance now fixed by law, as shall be deemed equitable by the Comptroller of the Treasury.

See act of Mar. 8, 1849.

(2 Stat.,

Act approved April 25, 1812, chap. 68, "An act for the establishment of
a General Land Office in the Department of the Treasury."
716.)

*

SEC. 9. That all returns relative to the public lands, heretofore directed to be made to the Secretary of the Treasury, shall hereafter be made to the said commissioner [the Commissioner of the General Land Office] who shall have power to audit and settle all public accounts relative to the public lands; * * Provided, That it shall be the duty of the said commissioner, upon the settlement of any such account, to certify the balance, and transmit the account with the vouchers and certificate to the Comptroller of the Treasury, for his examination and decision thereon."

See sec. 1660, R. S.

Act approved February 2, 1813, chap. 18, "An act supplementary to an act entitled 'An act to provide for calling forth the militia to execute the laws, suppress insurrections, and repel invasions,' and to repeal the act now in force for those purposes, and to increase the pay of volunteer and militia corps." (2 Stat., 797.)

SEC. 2. And be it further enacted, That the marshals shall pay all fines which have been levied and collected by them or their respective deputies, under the authority of the acts herein referred to, into the Treasury of the United States, within two months after they shall have received the same, deducting five per centum for their own trouble;