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RECAPITULATION

1789. One Comptroller and one Auditor.

Comptroller and Auditor.
Accountant for the War Department.

Additional accountant for the War Department. 1816. Accountant for the Navy Department.

Commissioner of the General Land Office.
Commissioner to pass upon claims for property lost in military
| service.
(Two Comptrollers and five Auditors.

Commissioner of the General Land Office. 1817.8

Commissioner to pass upon claims for property lost in military
I service.

Two Comptrollers and six Auditors.
1849 to 1894. Commissioner of the General Land Office.

Commissioner of Customs or "Third Comptroller." 1894 to 1910. One Comptroller and six Auditors.

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THE LAWS RELATING TO THE AUDITING OFFICES

1789 TO 1910

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LAWS RELATING TO THE AUDITING OFFICES,

1789 TO 1910.

CONSTITUTION OF THE UNITED STATES, ARTICLE 1,

SECTION 9, CLAUSE 7:

No money shall be drawn from the Treasury but in consequence of appropriations made by law; and a regular statement and account of the receipts and expenditures of all public money shall be published from time to time.

Act approved September 2, 1789, chap. 12, “An act to establish the

Treasury Department.” (1 Stat., 65.)
Sec. 1. Be it enacted, &c., That there shall be a Department of Establishment

of accounting Treasury, in which shall be the following officers, namely, a Secretary system. Princi. of the Treasury, to be deemed head of the department; a Comptroller, Pian

p al modifica.

tions acts of an auditor, a treasurer, a register, and an assistant to the Secretary Mar. 3, 1817,

July 2, 1836, of the Treasury, which assistant shall be appointed by the said Secre- and July 81.

1894. See sec. tary.

277, R. S. SEC. 3. That it shall be the duty of the comptroller to superintend the adjustment and preservation of the public accounts; to examine all accounts settled by the auditor, and certify the balances arising thereon to the register; to countersign all warrants drawn by the Secretary of the Treasury which shall be warranted by law; to report to the Secretary the official forms of all papers to be issued in the different offices for collecting the public revenue, and the manner and form of keeping and stating the accounts of the several persons employed therein; he shall, moreover, provide for the regular and punctual payment of all moneys which may be collected, and shall direct prosecutions for all delinquencies of officers of the revenue, and for debts that are, or shall be, due the United States.

Sec. 5. That it shall be the duty of the auditor to receive all public accounts, and, after examination, to certify the balance, and transmit the accounts, with the vouchers and certificates, to the comptroller, for his decision thereon: Provided, That if any person, whose account shall be so audited, be dissatisfied therewith, he may, within six months, appeal to the comptroller against such settlement. Sec. 6. And be it further enacted, That it shall be the duty of the R.

R. S. register to keep all accounts of the receipts and expenditures of the public money and of all debts to or from the United States; to receive from the comptroller the accounts which shall have been finally ad, justed, and to preserve such accounts with their vouchers and certificates; to record all warrants for the receipt or payment of monies

at the Treasury, certify the same thereon, and to transmit to the Secretary of the Treasury copies of the certificate of balances of accounts

adjusted as is herein directed. See sec. 243, SEC. 8. And be it further enacted, That no person appointed to any R. 8.

office instituted by this act shall directly or indirectly be concerned or interested in carrying on the business of trade or commerce, or be owner in whole or in part of any sea vessel, or purchase by himself, or another in trust for him, any public lands or other public property, or be concerned in the purchase or disposal of any public securities of any State, or of the United States, or take or apply to his own use any emolument or gain for negotiating or transacting any business in the said department other than what shall be allowed by law; and if any person shall offend against any of the prohibitions of this act, he shall be deemed guilty of a high misdemeanor, and forfeit to the United States the penalty of three thousand dollars, and shall upon conviction be removed from office and forever thereafter incapable of holding any office under the United States: Provided, That if any other person than a public prosecutor shall give information of any such offense upon which a prosecution and conviction shall be had, one-half the aforesaid penalty of three thousand dollars, when recovered, shall be for the use of the person giving such information.

Act approved September 15, 1789, chap. 14, “An act to provide for the

safe keeping of the acts, records, and seal of the United States, and

for other purposes.” (1 Stat., 69.) See sec. 882, SEC. 5. That the said Secretary (Secretary of State) shall cause a R. S.

seal of office to be made for the said department of such device as the President of the United States shall approve, and all copies of record. and papers in the said office, authenticated under the said seal, shall be evidence equally as original record or paper.

Act approved February 20, 1792, chap. 7, An act to establish the post

office and post roads within the United States.” (1 Stat., 232.) Modified Mar. SEC. 4. That the Postmaster General shall, once in three months, pealed July

te; obtain from his deputies the accounts and vouchers of their receipts

2 1836.

and expenditures, and the balances due thereon; and render to the Secretary of the Treasury a quarterly account of all the receipts and expenditures in said department, to be adjusted and settled as other public accounts.

Act approved May 8, 1792, chap. 37, “An act making alterations in the

Treasury and War Departments.” (1 Stat., 279.) Accountant " Sec. 1. Be it enacted, &c., That there be an accountant to the Departabolished Mar. 8, 1817.

·ment of War, who shall be charged with the settlement of all accounts relative to the pay of the officers, bounties to soldiers, the expenses of the recruiting service, the incidental and contingent expenses of the department; and who shall report, from time to time, all such settlements as shall have been made by him for the inspection and revision of the accounting officers of the Treasury; and the said accountant shall also be charged with the settlement of all claims for personal service authorized by the act of this Congress of the twenty-seventh of

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