a record of appointments, resignations, removals, and absences, and with the payment of the salaries of the employees of the office.

IV. NAVY PENSION DIVISION.

625. This division receives from the pension agents who are assigned to the payment of navy pensions their accounts, which are here examined and adjusted. A roll of all pensioners is also kept in this division, and each person is charged with each quarter-yearly pension paid him by the pension agent. This division corresponds, in the nature of its duties and mode of transacting business, with the Pension Division of the Third Auditor's office, the one adjusting accounts of navy pensions, and the other those of army pensions.

626. The claims for pensions of either class are determined by the Commissioner of Pensions. As in the case of army pensions, he issues his certificate to the proper agent when a navy pension is granted, giving notice of the fact, the name of the pensioner, the amount and class of pension, and of the time when the same commences to run. A duplicate of this certificate is also sent to the Fourth Auditor, who enters the name and subject-matter on his rolls. A like certificate is also sent to these officers, notifying them of the discontinuance of a pension.

627. The amount bestowed during the fiscal year of 1877 and 1878, and the number of navy pensioners at the end of that year, were as follow:

V. BOOK-KEEPER'S DIVISION.

628. This division is similar in its duties to the book.

keeping divisions of the other auditing offices. It registers

and enters all pay and repay requisitions issued by the Secretary of the Navy for and on account of the pay and support of the naval branch of the military service. All requisitions for advances of moneys from the appropriations for that service are here charged in the accounts of the disbursing officers who are respectively to be held ac countable. All accounts settled in the other divisions of the office are here journalized, and other details of business appurtenant thereto are given attention.

VI. CLAIMS DIVISION.

629. This division examines and settles all accounts for back pay of officers and men in the navy, and for travelling expenses of officers; also all accounts of deceased persons whose names are on the navy rolls, and for whose services money is due; also accounts of a general nature.

CHAPTER XIV.

THE FIFTH AUDITOR OF THE TREASURY.

630. This officer was originally provided for by the act of March 3, 1817, already referred to.

631. His duties are to receive and examine all accounts accruing in or relative to the Department of State, all accounts involved in the collection of internal revenue, all accounts relating to the contingent expenses of the Patent Office, and all accounts relating to the census. (R. S., § 277.)

632. Whenever any sum of money shall be issued from the Treasury for the purpose of intercourse or treaty with any foreign nation pursuant to law, the President is authorized to cause the same to be duly settled annually with the proper accounting officers of the Treasury, by causing the same to be accounted for specifically, if the expenditure may in his judgment be made public; and by making or causing the Secretary of State to make a certificate of the amount of such expenditure as he may deem it advisable not to specify; and every such certificate shall be deemed a sufficient voucher for the sum therein expressed to have been expended. (R. S., § 291.)

633. This office is also provided by law with a Deputy Auditor, who performs such duties as are assigned him by his superior, and acts in the place of the latter in case of sickness, absence, or of a vacancy. The statutes also provide for the appointment of two chiefs of divisions.

634. One of these chiefs is assigned to the charge of the Diplomatic and Consular Division, wherein are adjusted

all accounts for salaries, contingent expenses of diplomatic and consular officers, together with those for fees received by the latter.

635. The other chief is in charge of the Division of Internal Revenue, embracing the adjustment of all internal-revenue accounts.

636. The business of the office pertains mainly to the adjustment of the following-named accounts:

Accounts for salaries and contingencies of United States ministers abroad, chargés d'affaires, secretaries of legation, interpreters, dispatch agents, &c.

Accounts for salaries, emoluments, and contingencies of United States consuls, consular agents, commercial agents, consular clerks, &c., and for fees received by consuls for which they are required to account. These accounts embrace also their expenditures for the relief of United States seamen in foreign ports, and for their passage home when destitute; as likewise all amounts received from masters of vessels for three months' extra wages of seamen discharged in foreign ports.

Accounts of the Disbursing Clerk of the Department of State for expenses of editing, publishing, and distributing the United States statutes; for stationery, furniture, books, maps, lithographing, postage of the State Department, contingent expenses of foreign missions, expenses of rescuing shipwrecked United States seamen, &c.

Accounts approved by the Secretary of State for expenses under sundry appropriations, such as those for surveys of boundaries between the United States and the British possessions; for salaries and expenses of Claims Commissions, adjusting controversies between our citizens and subjects of foreign powers; for extradition of criminals; for interpreters for consular courts; for marshals for consular courts of Japan, China, Siam, and Turkey; for rent of

prisons for United States convicts in those countries; for interpreters, guards, and other expenses of consulates at Constantinople, Smyrna, Cairo, Jerusalem, and Beiroot, in the Turkish dominions.

Accounts of the Disbursing Clerk of the Department of the Interior for the expenses of taking the census; for contingent expenses of the Patent Office, and for plates, lithographing, drawings, tracings, &c., in that office; for expenses of distributing public documents; for preservation of collections in the Smithsonian Institution, &c.

Accounts of Disbursing Clerk of the Post Office Department for contingent expenses of that department.

Accounts for salaries and miscellaneous expenses of the office of the Commissioner of Internal Revenue, embracing attorneys' fees, rewards, travelling expenses, stationery, rent, telegrams, &c.

Accounts of the Commissioner of Internal Revenue for internal-revenue stamps of the several classes of stamps for distilled spirits, tobacco, snuff, and cigars; for special-tax stamps, beer stamps, documentary and proprietary stamps. Accounts of collectors of internal revenue for collections and disbursements.

Accounts of stamp agents authorized to sell stamps. Accounts for refunding taxes illegally assessed, and moneys received on lands sold for direct taxes.

Accounts for the engraving and printing of internalrevenue stamps and for stamp paper.

Accounts for salaries and expenses, of internal-revenue agents, surveyors of distilleries, fees and expenses of gaug. ers, &c.

Accounts of the Secretary of the Treasury for awards to informers out of fines, penalties, and forfeitures collected. Accounts for the expenses of the detection and prosecu tion of fraud upon the internal revenue, &c.