essential for the accounting officers to be somewhat familiar with the practice in regard to the same or a similar class of services in the State courts.

562. The accounts of United States commissioners for their fees, as prescribed by the statute, are also examined and adjusted in this division.

563. These accounts, when a settlement is made and signed by the Auditor, are also transmitted for revision to the First Comptroller, whose decision is final.

IV. WAREHOUSE AND BOND DIVISION.

564. It is the duty of this division to receive, examine, and adjust the warehouse and bond accounts, which collectors of customs are required to render separately from other accounts heretofore referred to in connection with the Customs Division of this office.

565. In these accounts the collectors are charged with the duties on all imported goods warehoused, rewarehoused, and constructively warehoused, and receive credit for the duties on all goods withdrawn for consumption, transportation, and exportation; also for all proper allowances of duties on goods or deficiencies. They are also charged with the duties secured by bonds taken on transportation or exportation of goods from the warehouse, and are credited when such bonds are cancelled by delivery of the merchandise at the destined port, or when the same are landed outside the United States, according to the stipulations of these bonds respectively. As with the account for

customs duties, a collector of a port where there is no naval officer is required to accompany his warehouse and bond account with a copy of each entry for withdrawal, whether for consumption, transportation, or exportation. The comparison of these entries with the items of the account requires no inconsiderable care, patience, and labor on the

part of this division of the Auditor's office. Every importation entered for warehouse may be traced by means of these accounts from the time of entry until it finally pays duties, or until the goods are exported from the country.

566. Besides the classes of accounts referred to, the office of the First Auditor settles and adjusts other accounts, which are distributed to individual clerks not belonging to any distinct divisions.

These are accounts of the Treasurer of the United States for general expenditures; accounts of the mints and assay offices; accounts of disbursing officers for payments of salaries to all persons in the departments at Washington, including the pay-rolls of the Treasury, State, War, Navy, Interior, and Post Office Departments and the Department of Justice; also accounts of the Clerk of the House of Representatives and Secretary of the Senate for salaries and mileage of members, &c.; Librarian of Congress, and salaries of officers of the Library of Congress; Congressional Printer; accounts for salaries in the offices of Assistant Treasurers of the United States and of United States depositaries, of the Metropolitan Police of the District of Columbia, of the United States Coast Survey, and of the President of the United States; also accounts of Territorial officers.

567. In this office are settled also all accounts for contingent expenses of all the executive departments, of the House of Representatives, of the Congressional Printer, of the Assistant Treasurers of the United States, of the Executive Mansion, of the Commissioner of Agriculture, and of the Commissioner of Public Buildings and Grounds.

568. All the accounts settled in this office, with their vouchers and multiplied papers and abstracts, require a large force and much laborious examination. When the settlement has been made it is entered in the recording

division of the office, and the papers, together with the Auditor's certificate, are transmitted, if the account relates to customs, to the Commissioner of Customs, otherwise to the First Comptroller, for the revision of those officers respectively. If they admit the balance found due by the Auditor, they so certify it on the Auditor's certificate, or they make such corrections as in their judgment are required, and likewise certify the balance found due.

The accounts with the numerous disbursing officers of the Government are stated generally in this way in the sev eral auditing offices, viz.:

They are charged under the proper heads of appropriations with all requisitions issued in their favor; also with sums transferred to them by other disbursing officers or received from other sources.

They are credited with disbursements lawfully made, and with authorized transfers of money to other disbursing officers; also by requisitions for the covering in the Treasury of moneys deposited by them with the Treasurer, Assistant Treasurer, or authorized depositaries.

CHAPTER XI.

THE SECOND AUDITOR.

569. This office was established by act of March 3, 1817. Previously, and almost from the commencement of the Government, there had been but one Auditor. But such a distribution of the public business was demanded as was calculated to result in a prompt settlement of public accounts. Hence the necessity for this act, which provided for five Auditors, to whom were assigned respectively the settlement of the accounts of the different departments, or of accounts of a specially defined character.

570. The duties of the Second Auditor, as now defined, are to receive and examine all accounts relating to the pay and clothing of the army, the subsistence of officers, bounties and premiums, military and hospital stores, and the contingent expenses of the War Department; all accounts relating to Indian affairs, and to agents of lead and other mines of the United States. (R. S., § 277.)

571. After such examination he is required to certify the balances, and to transmit the accounts, with the vouchers and certificate, to the Second Comptroller for his decis ion thereon. (R. S., § 277.)

572. He is required also to audit and settle the accounts of line officers of the army, to the extent of pay due them for their services as such, notwithstanding the inability of

any such officer to account for property intrusted to his possession or to make his monthly returns, if the Auditor shall be satisfied, by the affidavit of the officer or otherwise, that the inability was caused by the officer's having been a

prisoner in the hands of the enemy, or by any accident or casualty of war. (R. S., § 278.)

573. He is authorized to detail a clerk to sign in his stead all certificates and papers issued under any provision of law relating to bounties, and he is held by law responsible for the official acts of the clerk assigned to such duty. (R. S., § 279.)

574. He is required, within the limits of the business assigned him by law, to keep accounts of the receipts and expenditures of the public moneys in regard to the War Department, and of debts due to the United States or moneys advanced relative to that department; also to receive from the Second Comptroller the accounts finally adjusted, and to preserve them, with their vouchers and certificates. He is required annually, on the first Monday of November, to report to the Secretary of the Treasury the application of the money appropriated for the War Department; also to make such reports on the business assigned him as the Secretary of War may demand; also to record all requisitions drawn by the Secretary of War relating to the expenditures of his department, the accounts of which are subject to adjustment by the Second Auditor. (R. S., § 283.)

The accounts coming within the province of this officer are hereinafter described in connection with the Bookkeeper's Division of his office.

575. The immediate subordinate officer to the Second Auditor is the Deputy Second Auditor, whose duties are assigned him by the head of the office. He acts in the place of the Auditor during sickness or absence, or when a vacancy occurs.

Five chiefs of division constitute the principal force of the office of the Second Auditor. Numerous clerks of the several classes are provided by law for the transaction of the details of the business thereof.