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by the officers of the Navy, in relation to vessels and persons that inay be engaged in that traffic.

The head of Resolutions, comprises all the Acts of Congress, in that form, froin the 29th of March, 1800, to the 22nd of February, 1816, expressive of the exalted sentiments entertained by the nation with respect to the gallant and heroic behaviour and achievements of the officers, seamen, and marines, of the Navy, and the thanks, medals, swords, and extra pay, voted to them respectively.

In several instances, the provisions respecting the Naval Estab. lishment are so commingled, and interwoven with those relative to other Departments, that, to separate them entirely, it would have been necessary to disjoint them, and vary, in a considerable degree, the phraseology. However allowable this may be in a Digest, it is scarcely admissible in a Collection, of Laws; and hence most of the sections of this description have been given at large, without curtailment, so as to avoid the possibility of mistake, and to prevent




Accountability in the Navy Department.

10. Warrants drawn by the Secretary of the Navy, to specify
the particular appropriation...........

Moneys paid upon warrants, to be charged to the particu-
lar appropriation...

Officers, agents, &c. to render distinct accounts of the ap-
plication of moneys, ...........

11. Secretary of the Navy to report to Congress annually

a distinct account of the expenditure and application

of money drawn from the 'Treasury,............. 18
Moneys appropriated for a particular object, to be applied

to no other. (See below, Art. 33.]......
12. Comptroller' may direct any particular account to be forth-

with audited, settled, and reported for his revision and

Comptroller to lay an annual statement of outstanding

balances unsettled, &c. for more than three years, be-
fore Congress, .....

13. Permanent agents to be appointed by the President and
Senate only,

President may fix the nuinber and compensation of agents,

pot exceeding one per cent. on moneys disbursed, &c. 19
14. Agents and pursers to give bond, ............

.............. 20
Public moneys to be kept by agents and pursers in bank,
and monihly returns to be made,...

15. Purchases and contracts for supplies or services, un ier the

direction of the Secretary of the Navy, to be made by
open contract or previously advertising, and an annual

statement to be laid before Congress,.. .........20,21
An annual statement to be laid before Congress of the

expenditure of moneys for contingent expenses, &c..... 21
16. Office of accountant of the Navy abolished,........

17. All accounts to be settled in the Treasury Department,.. 21
18. Four Auditors and one additional Comptroller in the Trea-
sury Departinent,........ ......






Accountability, &c.

19. Fourth Auditor to receive and examine all accounts accru-

ing in the Navy Department, or relative thereto,....
Balances to be certified, and, with the accounts and vouch-

ers, to be transmitted to the Second Comptroller for his
decision, .........................................

20. Fourth Auditor to keep accounts of the receipts and ex-

penditures of public moneys in regard to the Navy De-
partment, and of all debts; to receive from the Second
Comptroller the accounts finally adjusted ; to preserve
them, with the vouchers, &c. and to record all warrants
drawn by the Secretary of the Navy,..........

Fourth Auditor to make reports, as the Secretary of the
Navy may require,....

21. Fourth Auditor to report annually to the Secretary of the

Treasury the application of money appropriated, to be
laid before Congress,..

22. Second Comptroller to examine all accounts settled by the

Fourth Auditor, certify the balances to the Secretary of
the Navy, to countersign warrants drawn by the Secre-
tary, report official forms to be issued in the different
offices for disbursing the public inoney, the manner and
form of keeping and stating the accounts of the persons
employed in those offices, and to superintend the pre-

servation of the public accounts subject to his revision, 24
23. The First Comptroller to superiutend the recovery of all
debts, [See below, Art 36.).

24. Certificates signed by the Fourth Auditor, of transcripts

from the books and proceedings of his office, to be ad-
mitted as evidence,..

25. Fourth Auditor empowered to administer oaths or affirma-

tions to witnesses, when necessary for the due examina-
tion of accounts,

26. All accounts of public money to be settled within the year,

except where distance prevents, or there are fixed periods, 26
First Coinptroller to lay before Congress, annually, a list
of officers who have failed to make settlement,......

27. Comptroller to distinguish between balances, where the dif-

ficulties require to be removed by act of Congress,.... 26
Comptroller not required to include balances where debi.

ors have been reported insolvent three successive years, 26
28. Salaries of the Second Comptroller and Fourth Auditor,.. 27
29. Letters and packages tu and from the Second Comptroller
and Fourth Auditor, free of postage ..................



ance, &c. .....

Accountability, fc.
30. Unexpended moneys, when the object of appropriation has

been effected, to be carried to the surplus fund, ........ 27
Balances of moneys drawn, after the object has been

effected, to be repaid to the Treasury, and carried to
the surplus fund,..............

31. Secretary of the Navy to lay before Congress, annually, a

statement of the appropriations of the preceding year,
showing the amount appropriated under each specific
head, the amount expended under each, and the bal.

Secretary to estimate the probable demand on each ap-

propriation, and the balance to be deducted from the
estimates for the current year...........................

Accounts to be annually rendered of sums expended, bal-

Unexpended moneys in the hands of the Treasurer, as

Agent of the Navy Department, [See below, Art. 46.]
to be carried to the surplus fund; but no transfer to
that fuud until the expiration of the time limited for
the completion of the object.......

32. Appropriations for the service of one year wot to be trans-

ferred to another branch of expenditure in a different
year, under act of 3d March, 1809...........

No appropriations in the hands of the Treasurer, as agent,

&c. to be subject to transfer under the act of 3d
March, 1809. (See below. Art. 46.]..........

33. Branches of expenditure in the Navy Department, a por-

tion of the appropriations for one of which may, by the
President, be applied to another,.............

35. Secretary of the Treasury to annex to annual estimates

a statement of appropriations for the service of the
year by former acts, and of sums in the Treasury,

36. An officer to be designated, by the President, as agent of

the Treasury, to superintend suits, &c. for the recovery
of money, &c. for the use of the U. Stales,..

37. Officers receiving public money before it is paid into the

Treasury, and failing to account, the First Comptroller
is to state and certify the amount due, and the agent is
to issue a warrant of distress against delinquent and
sureties to the marshal,.......,

Marshal or deputy is to proceed to levy and collect by

distress and sale of goods and chattels of delinquent,.. 33

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Accountability, fc.

Ten days' notice of sale to be given at two or niore public
places, &c..........

Goods, &c. being insufficient, the person of the officer
is liable, &c.......

Warrant remaining unsatisfied by proceedings against de-

linquent, the marshal may proceed against the sureties'
goods, of the sale of which ten days' notice must be
given at two or more public places, &C.......

............ 34
Amount due by delinquent officer, a lien upon lands, &c.

of himself and sureties, from the date of a levy, &c.
and for want of goods, &c. lauds, &c. may be sold-
three weeks' notice of sale of lauds, &c. at three pub-
lic places, .........

Conveyance of the marshal to give a valid title to lands
sold, &c. .......

Remainder of proceeds of sale, after satisfying warrant

and costs, to be returned to delinquent officers or sure.
ties; but the sumiary process is not to affect sureties
before the act of 15th May, 1820, &C........

38. Officers employed to disburse public moneys, being delin-

quent in rendering accounts or paying over, &c. the
Second Comptroller is to state and certify the accounts,
and the agent of the Treasury is to proceed against
them by warrant of distress, &C.........

The agent, with the approbation of the Secretary of the

Treasury, may postpove proceedings for a reasonable
time, &c....

39. Persons aggrieved may prefer a bill of complaint to a dis-
trict judge, &c........

The judge may grant an injunction, upon bond and secur-

ily; but the injunction is not to impair the lien of the

Damages, if application for the injunction was merely for

40. Injunctions may be granted or dissolved, by the judge, either
in or out of court,.

41. Persons aggrieved by the district judge, may apply to a

judge of the supreme court, who may grant relief, .... 38
42. Attorneys of the United States are to conform to instructions
from the agent of the Treasury,..

Attorneys, at the end of every term, are to forward a state-

ment of cases decided, &c. and information to the
Agent, &C.....


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