to all other business within the jurisdiction of the Post-Office Department, and certify the balances arising thereon to the PostmasterGeneral for accounts of the postal revenue and expenditures therefrom, and to the Division of Bookkeeping and Warrants for other accounts, and send forthwith copies of the certificates in the latter cases to the Postmaster-General. The further duties of this Auditor shall continue as now defined by law, except as the same are modified by the provisions of this Act. (28 Stat. 206.) This section was part of the Dockery Act, cited above. See notes to section 3 of the Act, ante, § 417. Provisions at the end of subdivision 3 of this section, omitted here, repealed R. S. §§ 273 and 275, and amended R. S. § 456. R. S. §§ 273, 275, so repealed, prescribed duties of the Second Comptroller. The office of Second Comptroller was abolished, and the duties thereof were transferred to the Comptroller, by section 4 of this act, ante, § 402. The amendment of R. S. § 456, by the same subdivision, consisted in the omission of provisions for the settlement, by the Commissioner of the General Land Office, of accounts relative to the public lands. The further duties of the Auditor for the Post-Office Department, referred to in the last clause of the above section, as those defined by law, except as modified by this act, were prescribed by R. S. § 270, repealed by this act. § 277, subd. 7, §§ 292-300, 404-409, 792, 889, 3674, 3829, 3830, 3834-3836, 3856, 3862, 3864, 4020, 4049, 4050, 4055; also by Act March 3, 1875, c. 128, § 4, 18 Stat. 343; Act July 12, 1876, c. 179, §§ 4, 6, 19 Stat. 80; Act May 17, 1878, c. 107, § 3, 20 Stat. 62; Act Feb. 4, 1879, c. 45, 20 Stat. 281; Act Aug. 5, 1882, c. 389, § 1, 22 Stat. 219; Act Jan. 22, 1894, c. 17, 28 Stat. 28; Act Jan. 27, 1894, c. 21, § 4, 28 Stat. 32. Contracts requiring the advance of money, or connected with the settlement of public accounts, were required to be deposited in the offices of the Auditors of the Treasury, according to their nature, by R. S. § 3743, as amended by section 18 of this act, incorporated in that section, post, § 6894. The system of accounting in the Treasury Department in existence before the passage of this act was fully explained in 13 Ct. Cl. 292. The Auditor for the State and other Departments was to audit the accounts of the office of the Secretary of Commerce and of all bureaus and offices under his direction, and all accounts relating to various boards, commissions, etc., and to all other business within the jurisdiction of the Department of Commerce, by provisions of the act establishing that Department, Act Feb. 14, 1903, c. 552, § 2, post, § 854. Similar provisions for examination by said Auditor for the State and other Departments of accounts of the office of Secretary of Labor and bureaus and offices under his direction, and accounts relating to all other business within the jurisdiction of the Department of Labor, were made by the act establishing that Department, Act March 4, 1913, c. 141, § 2, post, § 933. The Auditor for the War Department was to audit the accounts for the Isthmian Canal Commission, by a provision of Act Feb. 3, 1905, c. 297, § 1, 33 Stat. 647. And the accounts of the Panama Canal under Act Aug. 24, 1912, c. 390, 37 Stat. 560, were to continue to be audited by him, by a provision of Act Oct. 22, 1913, c. 32, post, § 423. Payment of final judgments and awards rendered against the United States by the Court of Claims, and of final judgments rendered against the United States by the circuit and district courts, under appropriations by Congress, is to be made on settlements by the Auditor for the department or branch of the public service having jurisdiction over the subject-matter out of which the claims arose, by a provision of Act Feb. 18, 1904, c. 160, § 1, post, § 6408. The accounts of individual paymasters in the Army were required to be analyzed under the several heads of the appropriation, and recorded in detail by the Paymaster-General, before they were forwarded to the Treasury De partment for final audit, by a provision of Act March 2, 1905, c. 1307, post, § 1802. The settlement of accounts of deceased officers and enlisted men of the Army, and allowance of the amount found due, without administration, to the decedent's widow or heirs, were authorized by a provision of Act June 30, 1906, c. 3914, § 1, post, § 2203. The mode of stating balances to be certified for arrears of pay or for bounty to volunteers, and for commutation of rations to prisoners of war and to Soldiers on furlough, was prescribed by a provision of Act March 4, 1907, c. 2918, § 1, post, § 451. The Auditor for the Post-Office Department was to maintain a complete and Dermanent record of all unpaid money orders issued by postmasters, by a provision of Act May 27, 1908, c. 206, § 1, post, § 7601. of The Auditor for the State and other Departments was to act as conservator such part of the estates of citizens of the United States dying abroad as be received at the Treasury from consuls, etc., by an amendment of Rev. 1709, by Act March 3, 1911, c. 223, post, § 3162. mar St. § 42 1. of The reau s (Act Feb. 14, 1903, c. 552, § 2.) Settlement of accounts Department of Commerce. Auditor for the State and other Departments shall receive and examine all accounts of salaries and incidental expenses of the office of the Secretary of Commerce and Labor, and of all buand offices under his direction, all accounts relating to the Light-House Board, Steamboat-Inspection Service, Immigration, Navigation, Alaskan fur-seal fisheries, the National Bureau of Standards, Coast and Geodetic Survey, Census, Department of Labor, Fish Commission and to all other business within the jurisdiction of the Def arising send fo merce E The part are 854, § 422of The ceive of th fices ness tify and the S partment of Commerce and Labor, and certify the balances thereon to the Division of Bookkeeping and Warrants and rthwith a copy of each certificate to the Secretary of Comnd Labor. (32 Stat. 826.) -se provisions were part of section 2 of the "Act to establish the Deent of Commerce and Labor," cited above. Other provisions of the act et forth under Title XII A, "The Department of Commerce," post, §§ 853, -856-861. (Act March 4, 1913, c. 141, § 2.) Settlement of accounts Department of Labor. Auditor for the State and Other Departments shall rend examine all accounts of salaries and incidental expenses office of the Secretary of Labor and of all bureaus and ofnder his direction, and all accounts relating to all other busiwithin the jurisdiction of the Department of Labor, and cere balances arising thereon to the division of bookkeeping warrants and send forthwith a copy of each certificate to cretary of Labor. (37 Stat. 737.) hese provisions were part of section 2 of the "Act to create a Department Labor," cited above. Other provisions of the act are set forth under Title XII B, "The Department of Labor," post, §§ 932-936, 940-942. §423. (Act Oct. 22, 1913, c. 32.) Settlement of money accounts Of Panama Canal, under Panama Canal Act. The money accounts of the Panama Canal, under the Panama Canal Act of August twenty-fourth, nineteen hundred and twelve sixty), shall continue to be audited by the Auditor for the War Department. (38 Stat. 209.) This was a provision of the urgent deficiency act for the fiscal year 1913, cited above. The Panama Canal Act of Aug. 24, 1912, c. 390, mentioned in this provision, is set forth post, §§ 10037-10049. A previous provision, that the accounts for the Isthmian Canal Commission should be audited by the Auditor for the War Department, of Act Feb. 3, 1905, c. 297, § 1, 33 Stat. 647, was superseded by the discontinuance of said Commission by executive order of the President pursuant to said Panama Canal Act of Aug. 24, 1912, c. 390, § 4, post, § 10040. § 424. (Act Aug. 24, 1912, c. 389, § 10.) Settlement of accounts of expenditures in Postal Savings System. All expenditures in the Postal Savings System shall be audited by the Auditor for the Post Office Department. (37 Stat. 559.) This was a proviso accompanying an appropriation to continue the establishment and extension of postal savings depositories in the postal service appropriation act for the fiscal year 1913, cited above. It superseded a similar provision of the postal service appropriation act for the preceding year, Act March 4, 1911, c. 241, § 5, 36 Stat. 1340. § 425. (Act July 31, 1894, c. 174, § 8.) Conclusiveness of balances certified by Auditors, and revision of accounts. The balances which may from time to time be certified by the Auditors to the Division of Bookkeeping and Warrants, or to the Postmaster-General, upon the settlements of public accounts, shall be final and conclusive upon the Executive Branch of the Government, except that any person whose accounts may have been settled, the head of the Executive Department, or of the board, commission, or establishment not under the jurisdiction of an Executive Department, to which the account pertains, or the Comptroller of the Treasury, may, within a year, obtain a revision of the said account by the Comptroller of the Treasury, whose decision upon such revision shall be final and conclusive upon the Executive Branch of the Government: Provided, That the Secretary of the Treasury may, when in his judgment the interests of the Government require it, suspend payment and direct the re-examination of any account. Upon a certificate by the Comptroller of the Treasury of any differences ascertained by him upon revision the Auditor who shall have audited the account shall state an account of such differences, and certify it to the Division of Bookkeeping and Warrants, except that balances found and accounts stated as aforesaid by the Auditor for the Post-Office Department for postal revenues and expenditures therefrom shall be certified to the Postmaster-General. Any person accepting payment under a settlement by an Auditor shall be thereby precluded from obtaining a revision of such settlement as to any items upon which payment is accepted; but nothing in this Act shall prevent an Auditor from suspending items in an account in order to obtain further evidence or explanations necessary to their settlement. When suspended items are finally settled a revision may be had as in the case of the original settlement. Action upon any account or business shall not be delayed awaiting applications for revision: Provided, That the Secretary of the Treasury shall make regulations fixing the time which shall expire before a warrant is issued in payment of an account certified as provided in sections seven and eight of this Act. The Auditors shall, under the direction of the Comptroller of the Treasury, preserve, with their vouchers and certificates, all accounts which have been finally adjusted. All decisions by Auditors making an original construction or modifying an existing construction of statutes shall be forthwith reported to the Comptroller of the Treasury, and items in any account affected by such decisions shall be suspended and payment there of withheld until the Comptroller of the Treasury shall approve, disapprove, or modify such decisions and certify his actions to the Auditor. All decisions made by the Comptroller of the Treasury this Act shall be forthwith transmitted to the Auditor or Auditors whose duties are affected thereby. under Disbursing officers, or the head of any Executive Department, or other establishment not under any of the Executive Departments, may apply for and the Comptroller of the Treasury shall render his decision upon any question involving a payment to be made by them or under them, which decision, when rendered, shall govern the Aucl itor and the Comptroller of the Treasury in passing upon the account containing said disbursement. (28 Stat. 207.) This section was part of the Dockery Act, cited above. See A and notes to section 3 of this act, ante, § 417. rovision at the end of this section, omitted here, repealed R. S. §§ 191 70. R. S. § 191, so repealed, made settlements of public accounts in the sury Department conclusive upon the executive branch of the GovernR. S. § 270, also repealed thereby, authorized an appeal to the First Comtroller from settlements of postal accounts. Substitutes for both sections Tre a = are § 426All in of the in eact busine cerned TI desi ant ontained in the provisions of this section. (Act July 31, 1894, c. 174, § 9.) Application of laws relatto Auditors. ws not inconsistent with this Act, relating to the Auditors Treasury in connection with any matter, shall be understood case to relate to the Auditor to whom this Act assigns the ss of the Executive Department or other establishments conin that matter. (28 Stat. 208.) is provision was part of section 9 of the Dockery Act, cited above. e preceding portion of the section, relating to the effect of the changes in nations and the duties of the Comptroller and the Auditors, is set forth § 403. ze notes to section 3 of the act, ante, § 417. rovisions of section 10 of this act, which established the Division of Book keeping and Warrants, to keep all accounts of receipts and expenditures of public money except those relating to the postal revenue and expenditures therefrom, and repealed R. S. § 313, and so much of R. S. §§ 283, 3675, as required those accounts to be kept by certain Auditors and the Register of the Treasury, is set forth ante, § 356. 427. (Act July 31, 1894, c. 174, § 11.) Requisitions for advances and warrants for payment of money. Every requisition for an advance of money, before being acted on by the Secretary of the Treasury, shall be sent to the proper Au (175) ditor for action thereon as required by section twelve of this Act. All warrants, when authorized by law and signed by the Secretary of the Treasury, shall be countersigned by the Comptroller of the Treasury, and all warrants for the payment of money shall be accompanied either by the Auditor's certificate, mentioned in section. seven of this Act, or by the requisition for advance of money, which certificate or requisition shall specify the particular appropriation to which the same should be charged, instead of being specified on the warrant, as now provided by section thirty-six hundred and seventy-five of the Revised Statutes; and shall also go with the warrant to the Treasurer, who shall return the certificate or requisition to the proper Auditor, with the date and amount of the draft issued indorsed thereon. Requisitions for the payment of money on all audited accounts, or for covering money into the Treasury, shall not hereafter be required. And requisitions for advances of money shall not be countersigned by the Comptroller of the Treasury. (28 Stat. 209.) This section was part of the Dockery Act, cited above. A provision at the end of this section, omitted here, repealed R. S. § 269, which prescribed the duties of the First Comptroller, and so much of R. S. § 305, as required the Register of the Treasury to record warrants. Said repealed provisions were superseded by those of this act. Section 7 of this act, mentioned in this section, is set forth ante, § 420. A requisition for an advance may be disapproved by the Auditor for delinquency of the officer in rendering his accounts, or for other reasons arising out of the condition of his accounts, by a provision of section 12 of this act, post, § 428. § 428. (Act July 31, 1894, c. 174, § 12, as amended by Act March 2, 1895, c. 177, § 4.) Rendition of current accounts for administrative examination, and transmission to Auditors; regulations and orders relating thereto. All monthly accounts shall be mailed or otherwise sent to the proper officer at Washington within ten days after the end of the month to which they relate, and quarterly and other accounts within twenty days after the period to which they relate, and shall be transmitted to and received by the Auditors within twenty days of their actual receipt at the proper office in Washington in the case of monthly, and sixty days in the case of quarterly and other accounts. Should there be any delinquency in this regard at the time of the receipt by the Auditor of a requisition for an advance of money, he shall disapprove the requisition, which he may also do for other reasons arising out of the condition of the officer's accounts for whom the advance is requested; but the Secretary of the Treasury may overrule the Auditor's decision as to the sufficiency of these latter reasons: Provided, That the Secretary of the Treasury shall prescribe suitable rules and regulations, and may make orders in particular cases, relaxing the requirement of mailing or otherwise sending accounts, as aforesaid, within ten or twenty days, or waiving delinquency, in such cases only in which there is, or is likely to be, a manifest physical difficulty in complying with the same, it be |