Accounts to be examined by Au SEC. 2. * * and the Auditor for the State and other Departditor for State ments shall receive and examine all accounts of salaries and incidental and other partments. De expenses of the office of the Secretary of Commerce and Labor, and of all bureaus and offices under his direction all accounts relating to the Lighthouse Board, Steamboat-Inspection Service, immigration, navigation, Alaska 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 Department of Commerce and Labor, and certify the balances arising thereon to the Division of Bookkeeping and Warrants and send forthwith a copy of each certificate to the Secretary of Commerce and Labor. Accounts of War Department. Accounts of War Department. * * * * * Act approved March 2, 1903, chap. 990, "An act to authorize the settle- * * * SEC. 2. That the accounts of the military officers, whether of the line or staff, for Government property charged to them, shall be closed by the proper accounting officers whenever, in the judgment of the Secretary of War, it will be for the interest of the United States to do so. Provided further, That no settlement shall be made by the officers of the Treasury, under this act, of the accounts of any officer whose combined responsibility for public money and Government property shall exceed the sum of five thousand dollars. * * Act approved February 18, 1904, chap. 160, "An act making appropriations to supply urgent deficiencies in the appropriations for the fiscal year ending June thirtieth, nineteen hundred and four, and for prior years, and for other purposes." (33 Stat., 41.) Final Judg. SEC. 1. * * * That the payment, to officers, and men severally ments and awards of Court entitled, of the judgments herein appropriated for, of the Court of of Claims, how Claims for bounty for destruction of enemy's' vessels, under section payable. forty-six hundred and thirty-five of the Revised Statutes, be made on settlements by the Auditor for the Navy Department in the manner prescribed by law and Treasury regulations for the payment of prize money, the distribution of such individual share to be in accordance with the orders, rules, and finding of the Court of Claims. And hereafter in all cases of final judgments and awards rendered against the United States by the Court of Claims, and for final judgments rendered against the United States by the circuit and district courts of the United States, payment thereof under appropriation made by Congress shall be made on settlements by Auditors for the department or branch of the public service having jurisdiction over the subject-matter out of which the claim arose. Act approved April 27, 1904, chap. 1628, “An act making appropriations to provide for the expenses of the government of the District of Columbia for the fiscal year ending June thirtieth, nineteen hundred and five, and for other purposes." (33 Stat., 368.) SEC. 1. * * * Advances from appropriations made by the Secre- Accounts the District tary of the Treasury to the disbursing officer of the District of Columbia Columbia. under caption "Improvement and repairs" and the accounts of said disbursing officer for all such disbursements shall be rendered to and audited by the Auditor for the State and other departments. of of Act approved April 27, 1904, chap. 1630, "An act making appropriations to supply deficiencies in the appropriations for the fiscal year ending June thirtieth, nineteen hundred and four, and for prior years, and for other purposes." (33 Stat., 422.) SEC. 1 * * * Provided further, That in the settlement by the accounting officers of the Treasury of the judgment of the Court of Claims in favor of the New York Indians, rendered by said court on November twenty-second, eighteen hundred and ninety-eight, contained in House Document Numbered Two hundred and twenty-six, Fifty-sixth Congress, first session, and appropriated for by Congress in the deficiency act of February ninth, nineteen hundred, the distribution of the award to said Indians shall be made on settlements of Auditor for the Interior Department. Judgments, Court of Claims. Act approved February 3, 1905, 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 six, and for other purposes." (33 Stat., 647.) SEC. 1. * * * Hereafter the accounts of the Isthmian Canal Commission shall be audited by the Auditor for the War Department. Act approved June 30, 1906, chap. 3914, "An act making appropriations * * For payment of amounts of arrears of pay of two and three year volunteers and their widows and legal heirs, for bounty under the act of July twenty-eighth, eighteen hundred and sixty-six, and for amounts for commutation of rations to prisoners of war in the rebel States, and to soldiers on furlough, that may be certified to be due by the accounting officers of the Treasury during the fiscal year nineteen hundred and seven, two hundred thousand dollars. For payments of amounts of arrears of pay and allowance on account of service of officers and men of the Army during the war with Spain and in the Philippine Islands, that may be certified to be due by the accounting officers of the Treasury * * . Hereafter in the settlement of the accounts of deceased officers or enlisted men of the Army, * Back pay and bounty. 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. * * * Claims when to be followed. 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.) Decisions of SEC. 1. * * * that may be certified to be due by the accounting Supreme Court and Court of officers of the Treasury during the fiscal year nineteen hundred and 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 * * 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. * * * 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. * * * 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.). 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.) drafts of ac SEC. 94. The refusal of any person, whether in or out of office, charged Refusal to pay with the safe-keeping, transfer, or disbursement of the public money to counting officer. pay any draft, order, or warrant drawn upon him by the proper accounting 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. |