next session a detailed statement of the expenditures for the fiscal year eighteen hundred and eighty-eight under the appropriation for the Revenue-Cutter Service, and annually thereafter a detailed statement of expenditures under said appropriation shall be submitted to Congress at the beginning of each regular session thereof. (25 Stat. 511.) This was a provision of the sundry civil appropriation act for the fiscal year ending June 30, 1889, cited above. Provisions relating to the estimates for the Revenue Cutter Service, contained in Act March 2, 1889, c. 410, § 1, are set forth post, § 6693. (R. S. § 259. Transferred to Title XII A, c. A.) This section, requiring the Secretary to report to Congress each year the results of information collected by the Bureau of Statistics, and R. S. § 263, relating to the printing of the annual report on statistics of commerce and navigation required from the Chief of that Bureau, and R. S. § 265, relating to the printing of an annual statement of exports and imports, became inapplicable to the Secretary of the Treasury by the transfer of the Bureau of Statistics to the Department of Commerce, and the vesting in the head of that department of the powers, duties, etc., of the head of the Treasury Department in and over the Bureau, by Act Feb. 14, 1903, c. 552, §§ 4, 10, post, $$ 857, 859. As these sections may be regarded as applicable to the Secretary of Commerce,, they are placed, post, under Title XII A, "Department of Commerce, c. A, §§ 868, 869, 871. § 393. (R. S. § 260.) Reports upon appropriations for Depart The Secretary of the Treasury shall lay before Congress at the commencement of each regular session, accompanying his annual statement of the public expenditure, the reports which may be made to him by the Auditors charged with the examination of the accounts of the Department of War and the Department of the Navy, respectively, showing the application of the money appropriated for those Departments for the preceding year. Act March 3, 1817, c. 45, § 6, 3 Stat. 367. Moneys appropriated for the War and Navy Departments are to be drawn from the Treasury, by warrants of the Secretary of the Treasury, upon requisitions of the Secretaries of those Departments, by R. S. § 3673, post, § 6746. Subsequent provisions relating to requisitions and warrants for the payment of money were made by the Dockery Act of July 31, 1894, c. 174, § 11, post, § 427. The transmission to Congress, annually, of a tabular statement showing the receipts and expenditures in the Naval service under each appropriation. with an account of balances in the hands of disbursing agents at the close of each fiscal year, and a report of any amounts lost, etc., was required by Act June 19, 1878, c. 311, post, §§ 394, 395. § 394. (Act June 19, 1878, c. 311, § 1.) Tabular statement of receipts and expenditures in Naval service. From and after the passage of this act, it shall be the duty of the Secretary of the Treasury to transmit to Congress, annually, a tabular statement showing in detail the receipts and expenditures in the Naval service under each appropriation, as made up and determined by the proper officers of the Treasury Department, upon the accounts of disbursing-officers rendered for settlement. (20 Stat. 167.) This section and the section next following are an act entitled "An act to regulate expenditures in the Navy." § 395. (Act June 19, 1878, c. 311, § 2.) Account of balances in hands of disbursing agents. There shall be appended to this statement an account of balances in the hands of disbursing agents at the close of each fiscal year, and a report of any amounts lost or unaccounted for by voucher. (20 Stat. 167.) § 396. (R. S. § 261.) Abstract of receipts from internal taxes. The Secretary of the Treasury shall annually, in the month of December, lay before Congress an abstract, in tabular form, of the separate accounts of moneys received from internal duties or taxes in each of the respective States, Territories, and collection-districts, required by section two hundred and thirty-nine to be kept at the Treasury. Act June 30, 1864, c. 173, § 43, 13 Stat. 239. § 397. (R. S. § 262.) Accounts of superintendent of Treasury buildings. The Secretary of the Treasury shall transmit to Congress, at the commencement of each regular session, a copy of each of the accounts kept by the superintendent of the Treasury buildings of all amounts expended under the head of contingent expenses for the several Bureaus of the Department of the Treasury, and of all amounts paid for furniture and repairs of furniture, and of the disposal of old furniture. Act March 3, 1869, c. 123, 15 Stat. 311. The keeping by the superintendent of the Treasury buildings of accounts of contingent expenses and relating to furniture was required by R. S. §§ 240, 241, ante, §§ 371, 375. Statements by the Secretary of the Treasury, in the annual estimates, of buildings rented in the District of Columbia for the use of the Government, were required by a provision of Act July 16, 1892, c. 196, § 1, post, § 6683. (R. S. § 263. Transferred to Title XII A, c. A.) See note to R. S. § 259, ante. (R. S. § 264. Transferred to Title XII A, c. A.) This section, requiring the Secretary to report to Congress annually the persons employed upon the Coast Survey, their compensation, and all other expenditures made under the direction of the Superintendent of the Coast Survey, became inapplicable to the Secretary of the Treasury by the transfer of the Coast Survey to the Department of Commerce, and the vesting in the head of that Department of the powers, duties, etc., of the head of the Treasury Department in and over the Survey, by Act Feb. 14, 1903, c. 552, §§ 4, 10, post, §§ 857, 859. As this section may be regarded as applicable to the Secretary of Commerce, it is placed, post, under Title XII A, "Department of Commerce," c. A, § 872. (R. S. § 265. Transferred to Title XII A, c. A.) See note to R. S. § 259, ante. § 398. (Act July 7, 1884, c. 334, § 1.) Reports of claims allowed. The Secretary of the Treasury shall, at the commencement of each session of Congress, report the amount due each claimant whose claim has been allowed in whole or in part to the Speaker of the House of Representatives and the presiding officer of the Senate, who shall lay the same before their respective Houses for consideration. (23 Stat. 254.) This was a provision of the deficiency appropriation act for the fiscal year 1884, cited above. § 399. (R. S. § 266.) Quarterly publication of statement of receipts and expenditures. The Secretary of the Treasury, at the expiration of thirty days. from the end of each quarter, shall cause to be published in some newspaper at the seat of government a statement of the whole receipts of such quarter, specifying the amount received from customs, from public lands, and from miscellaneous sources, and, also, the whole amount of payments made during the said quarter, specifying the general head of appropriation, whether for the civil list, the Army, the Navy, Indian Affairs, fortifications, or pensions. Act June 17, 1844, c. 105, § 6, 5 Stat. 696. § 400. (R. S. § 267.) Monthly publication of weekly statement of the Treasurer, etc. The Secretary of the Treasury shall cause to be published in some newspaper at the seat of Government, on the first day of each month, the last preceding weekly statement of the Treasurer of the United States, showing the amount to his credit in the different banks, in the mint, or other depositories, the amount for which drafts have been given, and those remaining unpaid, and the balance remaining subject to his draft; and he shall also specially note any changes that have been made in the depositories of the Treasury during the preceding month, and report to Congress, at the commencement of its next session, the reasons for such changes. Act June 17, 1844, c. 105, § 5, 5 Stat. 696. Sec. 401. CHAPTER THREE The Comptroller Comptroller. 403. Effect of changes in designations Sec. 407. Power of Comptroller to regulate payment of arrears of pay. 408. Comptroller to prescribe forms of keeping and rendering public ac counts. 409. Comptroller to prescribe forms for tors as to inspection of accounts 414. Power of chief clerk to sign letters and papers. § 401. (R. S. § 268.) 415. Law clerks in offices of Comptroller and Auditors to perform clerical duties. Comptroller. There shall be in the Department of the Treasury a First Comptroller and a Second Comptroller, each of whom shall be appointed by the President, by and with the advice and consent of the Senate, and shall be entitled to a salary of five thousand dollars a year. Act Sept. 2, 1789, c. 12, § 1, 1 Stat. 65. Act March 3, 1817, c. 45, § 3, 3 Stat. 366. Act May 18, 1872, c. 172, § 1, 17 Stat. 127. The designation of the First Comptroller was changed to Comptroller of the Treasury, and the office of Second Comptroller was abolished, and its duties, powers, etc., transferred to the Comptroller, in connection with other changes in the organization of the Department and the officers therein and the system of accounting, by provisions of the Dockery Act of July 31, 1894, c. 174, post, $$ 402, 404, 408, 412, 413. § 402. (Act July 31, 1894, c. 174, § 4.) Offices of Commissioner of Customs and Deputy Commissioner, Second Comptroller and Deputy Second Comptroller, and Deputy First Comptroller, abolished; First Comptroller to be known as Comptroller; salary of Comptroller. The offices of Commissioner of Customs, Deputy Commissioner of Customs, Second Comptroller, Deputy Second Comptroller, and Deputy First Comptroller of the Treasury are abolished, and the First Comptroller of the Treasury shall hereafter be known as Comptroller of the Treasury. He shall perform the same duties and have the same powers and responsibilities (except as modified by this Act) as those now performed by or appertaining to the First and Second Comptrollers of the Treasury and the Commissioner of Customs; and all provisions of law not inconsistent with this Act, in any way relating to them or either of them, shall hereafter be construed and held as relating to the Comptroller of the Treasury. His salary shall be five thousand five hundred dollars per annum. (28 Stat. 205.) These provisions were part of section 4 of the Dockery Act, which made many changes in the organization of the Department and the offices, etc., therein, and in the system of accounting. See notes to section 3 of the act, post, § 417. Further provisions of this section, for an Assistant Comptroller and a chief clerk in the office of the Comptroller, are set forth post. § 404. A further provision relating to the duties of the Auditors is set forth post, § 443. This section also amended R. S. §§ 3625, 3633, as stated in the notes to said sections respectively, post, §§ 6624, 6632. Other sections of the act, relating to the Auditors and the system of accounting, are set forth post, §§ 417, 420, 433, 435-438, 443. So far as this act related to the First Comptroller, it operated merely as changing his designation and as adding to and modifying his duties and powers, and not as creating a new office; the act so providing by section 9, post, § 403. The powers and duties of the First Comptroller, at the time of the passage of this act, were prescribed by R. S. §§ 269-272, all which were expressly re pealed or amended by this act; and by special provisions of R. S. §§ 57-59, 243. 456, amended by this act, §§ 1660, 3143, 3144, 3217, 3218, 3624, 3625, amended by this act, § 3633, amended by this act, § 3675, repealed in part by this act, §§ 3712, 3743, amended by this act, §§ 4579, 5218; also by Act March 1, 1879, c. 125, § 2, amending R. S. §§ 3143, 3144; Act March 3, 1883, c. 128, § 1, referred to in note under R. S. § 268, ante, § 401. The powers and duties of the Second Comptroller, at the time of the passage of this act, were prescribed by R. S. §§ 273-275, which, except § 274, were repealed by this act; and by special provisions of R. S. § 3633, amended by this act, §§ 3673, 3743, amended by this act; also by Act Aug. 15, 1876, c. 289, § 3, 19 Stat. 199; Act Aug. 30, 1890, c. 837, § 1, 26 Stat. 399; Act July 16, 1892, c. 196, § 1, 27 Stat. 194. The powers and duties of the Commissioner of Customs, at the time of the passage of this act, were prescribed by R. S. §§ 316, 317, amended by Act Feb. 27, 1877, c. 69, § 1, §§ 318, 2618, 2620, 2639, amended by this act, § 3625, amended by this act, and § 3743, amended by this act. The duties of the Commissioner of Customs which, under this act, were to be performed by the Comptroller, were prescribed in part by R. S. § 317, as amended by Act Feb. 27, 1877, c. 69, § 1, as follows: "Sec. 317. The Commissioner of Customs shall examine all accounts settled by the First Auditor relating to the receipts from customs, including accounts of collectors and other officers of the customs, and certify the balances arising thereon to the Register. And shall perform all the acts and exercise all the powers, relating to the receipts from customs and the accounts of collectors and the other officers of the customs or connected therewith, devolved by section two hundred and sixty-nine upon the First Comptroller in regard to other receipts and other accounts." These provisions of R. S. § 317, were superseded by the general provisions of this section as to the powers and duties of the Comptroller, and the further provisions prescribing his powers and duties in regard to the decisions of the Auditors and accounts adjusted by them of sections 8 and 11 of this act, post, §§ 425, 427, and by the repeal of R. S. § 269, referred to in R. S. § 317, by section 11 of this act, post, § 427. Further duties of the Commissioner of Customs, which, under this act, were to be performed by the Comptroller, were prescribed by R. S. § 318, set forth post, § 409. The powers and duties of the Comptroller in regard to decisions of the Auditors and accounts adjusted by them, as prescribed by this act, were contained in other sections, relating to the duties of the Auditors and the system of accounting, which are set forth post, §§ 425, 427. Recent appropriations for the salary of the Comptroller, which by this section was to be $5,500, are $6,000. The provision for the fiscal year 1914 was by Act March 4, 1913, c. 142, § 1, 37 Stat. 753.. § 403. (Act July 31, 1894, c. 174, § 9.) Effect of changes in designations and in duties and powers of First Comptroller and Auditors. This Act, so far as it relates to the First Comptroller of the Treasury and the several Auditors and Deputy Auditors of the Treasury, shall be held and construed to operate merely as changing their designations and as adding to and modifying their duties and powers, and not as creating new officers. (28 Stat. 208.) This provision was part of section 9 of the Dockery Act, cited above. The changes of designations of the officers mentioned therein were made by provisions of section 4 of the act, ante, § 402. The remainder of this section, relating to the Auditors, is set forth post, § 426. COMP.ST.'13-11 (161) |