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where the amount due the decedent's estate is less than five hundred dollars and no demand is presented by a duly appointed legal representative of the estate, the accounting officers may allow the amount found due to the decedent's widow or legal heirs in the following order of precedence.

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Decisions of Supreme Court

Claims when to

Act approved March 4, 1907, chap. 2918, "An act making appropriations for sundry civil expenses of the Government for the fiscal year ending June thirtieth, nineteen hundred and eight, and for other purposes." (34 Stat., 1356.)

SEC. 1. * *

*

that may be certified to be due by the accounting and Court of officers of the Treasury during the fiscal year nineteen hundred and be followed. eight, two thousand dollars: Provided, That in all cases hereafter so certified the said accounting officers shall, in stating balances, follow the decision of the United States Supreme Court or of the Court of Claims of the United States after the time of appeal has expired if no appeal be taken, without regard to former settlement or judications by their predecessors.

Claims for prosecuting Indians.

Act approved March 4, 1907, chap. 2919, “An act making appropriations to supply deficiencies in the appropriations for the fiscal year ending June thirtieth, nineteen hundred and seven, and for prior years, and for other purposes." (34 Stat., 1376.)

SEC. 1. *

*

* The Auditor for the State and other Departments is authorized to examine all claims which have or may be presented in proper form by the different counties in Arizona Territory and to ascertain the amount due each of said counties on account of legal costs and expenses incurred from March third, eighteen hundred, and eightynine, in the prosecution of Indians under the act of March second, eighteen hundred and eighty-five (Twenty-third Statutes, page three hundred and eighty-five), for which the United States is liable, act of March third, eighteen hundred and eighty-nine (Statutes at Large, volume twenty-five, page one thousand and four), and which have been paid by said counties; and the amounts so found shall be certified by the Secretary of the Treasury to Congress for consideration.

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Record of unpaid money orders.

Act approved May 27, 1908, chap. 206, "An act making appropriations for the service of the Post Office Department for the fiscal year ending June thirtieth, nineteen hundred and nine, and for other purposes." (35 Stat., 416.)

SEC. 1. * * * And it shall hereafter be the duty of the Auditor for the Post Office Department to maintain a complete and permanent record of all unpaid money-orders issued by postmasters in the United States, or such of its insular possessions as are amenable to the authority of the Postmaster-General for payment within its own authority, such record to serve as a basis for adjudicating claims for payment by warrant of the amounts of said orders. *

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Act approved March 4, 1909, chap. 297, "An act making appropriations for the legislative, executive, and judicial expenses of the Government for the fiscal year ending June thirtieth, nineteen hundred and ten, and for other purposes." (35 Stat., 866.)

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Post Office De

rants.

SEC. 1. * Provided, That hereafter the Secretary of the Treas-Countersigning ury may from time to time designate any employees in the office of the partment warAuditor for the Post Office Department above the grade of class one to countersign warrants and drafts in the name of the Auditor and such warrants and drafts, when so countersigned, shall be of the same validity as if countersigned by the Auditor for the Post Office Department.

Act approved March 4, 1909, chap. 321, "An act to codify, revise, and
amend the penal laws of the United States." (35 Stat., 1106.)
SEC. 94. The refusal of any person, whether in or out of office, charged
with the safe-keeping, transfer, or disbursement of the public money to
pay any draft, order, or warrant drawn upon him by the proper account-
ing officer of the Treasury, for any public money in his hands belonging
to the United States, no matter in what capacity the same may have
been received or may be held, or to transfer or disburse any such
money promptly upon the legal requirement of any authorized officer,
shall be deemed, upon the trial of any indictment against such person
for embezzlement, prima facie evidence of such embezzlement.

Refusal to pay

drafts of a c

counting officer.

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Accounts of District of Columbia, settled at the Treasury....

Audited by auditor of District of Columbia and transmitted to Treasury

89

27,94

91

34, 59

38, 48, 71, 93

36, 60, 89

86, 90

100

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tion by Auditors and Comptrollers...

Accounts of Soldiers' Homes, limitation on adjustments.

Accounts for costs, etc., clerks, marshals, and attorneys.

79

105

103

Accounts of Government service and District of Columbia, subject to inspec-

99

86

77

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How kept and rendered.

Of petty officers, seamen, etc., on lost vessels.

Postal Service, controlled by Postmaster General subject to Auditor's settle-

ment.

Acting Deputy Auditors, authorized.
Administrative examination.....

Administration, payments without, accounts of deceased officers and enlisted
men of the Army..

Advance bounty, payments for, allowed in settlement of accounts.

Advance of money, requisition for....

Agriculture Department, accounts, where settled.

Alaska fur-seal fisheries, and business within its jurisdiction, settlement of ac-
counts of...

Architect of the Capitol, and business within his jurisdiction, settlement of
accounts of.....

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Armories and arsenals, and business within its jurisdiction, settlement of ac-
counts of...

90

Army and Navy pensions, business within its jurisdiction, settlement of ac-
counts of..

90

Army line officers who were prisoners of war, settlement of accounts of..
Arrears of pay and bounty, disallowance of claims for...

51

Assay offices, and business within its jurisdiction, settlement of accounts of.
Assignment of space to office of Auditor for the Post Office Department...
Assistant Comptroller of the Treasury, duties..

Attorney General, and business within his jurisdiction, settlement of accounts of.
Auditor for the Interior Department:

Accounts of disbursing officer in Quartermaster's Department.
Accounts of seamen and others lost in the naval service..
Accounts of Signal Corps.

Designation changed to Auditor for the Interior Department.

86

89

99

89

90

47

49, 76

85

88

109

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May administer oaths in settlement of accounts.

Payments, judgment, Court of Claims, of New York Indians..

Pension accounts examined by Third Auditor, 1838..

Settlement of accounts of property lost or destroyed in military service. 36, 42, 46

Single settlement introduced..

To take testimony as to loss of steamboats, vessels, engines, and cars

Designation changed to Auditor for the Navy Department...

May administer oaths in settlement of accounts.

Auditor for the Navy Department:

Duties....

Duties of, under Revised Statutes.

Established and duties, 1817..

Pursers, settlement of accounts for lost or captured vessels.

Settlement of accounts of half pay, monthly pay, in naval service...

Auditor for the Post Office Department:

Accounts of United States attorneys, marshals, etc., fees in postal cases,

from what appropriation to be paid........

Appellate jurisdiction of the Comptroller..

Application of payments, after execution of new bonds.

Certification of payments.

Collect debts due Post Office Department..

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Designation changed to Auditor for the Post Office Department.

Destruction of useless papers, in office of..

Duties....

Duties under act of 1872.

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Duties under Revised Statutes..

62

Further duties....

62, 65, 67, 68, 75, 77, 78, 79, 80, 87

In suit cases to forward papers to Department of Justice..

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To report to the Postmaster General deficiencies in postmasters' accounts..

56, 72, 107
81

To state quarterly accounts of money paid by postmasters...
Warrants for deposits, postal service, countersigned....

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Auditor for the State and other Departments:

Designation changed to Auditor for State and other Departments..

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Agriculture Department, accounts of, audited by......
Designation changed to Auditor for Treasury Department..
Duties..

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