the execution of this duty he shall conform to the regulations which govern the accountant of the War Department, and shall receive the same compensation for his services and be entitled to the same privileges of franking.

Act approved March 3, 1817, chap. 45, "An act to provide for the prompt settlement of public accounts." (3 Stat., 366.)

See acts of Be it enacted; &c., That from and after the third day of March next July 2, 1836, and July 31, the offices of accountant and additional accountant of the Department 1894, modifying of War, the office of the accountant of the Navy, and the office of superthe accounting system herein es- intendent general of military supplies, be, and they are hereby, aboltablished. See

also act of Sept. ished.

2, 1789.

See sec. 286, R. S.

SEC. 2. And be it further enacted, That from and after the third day of March next all claims and demands whatever, by the United States or against them, and all accounts whatever, in which the United States are concerned, either as debtors or as creditors, shall be settled and adjusted in the Treasury Department.

SEC. 3. And be it further enacted, That from and after the third day of March next, in addition to the officers in the Treasury Department, already established by law, there shall be the following officers, namely, four auditors and one comptroller.

SEC. 4. And be it further enacted, That it shall be the duty of the First Auditor to receive all accounts accruing in the Treasury Department, and, after examination, to certify the balance and transmit the accounts, with the vouchers and certificates to the First Comptroller for his decision thereon; that it shall be the duty of the Second Auditor to receive all accounts relative 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; that it shall be the duty of the Third Auditor to receive all accounts relative to the subsistence of the Army, the Quartermaster's Department, and generally all the accounts of the War Department other than those provided for; and it shall be the duty of the Fourth Auditor to receive all accounts accruing in the Navy Department, or relative thereto, and the Second, Third, and Fourth Auditors, aforesaid, shall examine the accounts, respectively, and certify the balance, and transmit the accounts with the vouchers and certificates, to the Second Comptroller for his decision thereon; and it shall be the duty of the Fifth Auditor to receive all accounts accruing in or relative to the Department of State, the General Post Office, and those arising out of Indian affairs, and examine the same, and thereafter certify the balance and transmit the accounts, with the vouchers and certificate, to the First Comptroller for his decision thereon: Provided, That the President of the United States may assign to the Second or Third Auditor the settlement of the accounts which are now confided to the additional accountant of the War Department.

See sec. 283, SEC. 5. And be it further enacted, That it shall be the duty of the R. S. auditors charged with the examination of the accounts of the War and Navy Departments to keep all accounts of the receipts and expenditures of the public money in regard to those departments, and of all

debts due to the United States on moneys advanced relative to those departments, and to receive from the Second Comptroller the accounts, which, shall have been finally adjusted, and to preserve such accounts, with their vouchers and certificates, and to record all warrants drawn by the Secretaries of those departments, the examination of the accounts of which has been assigned to them by the preceding section. And it shall be the duty of the said auditors to make such reports on the business assigned to them as the Secretaries of the War and Navy Departments may deem necessary, and require, for the service of those departments.

See sec. 283, R. S.

SEC. 6. And be it further enacted, That the said auditors shall annually, on the first Monday in November, report to the Secretary of the Treasury the application of the money appropriated for the military and naval departments for the preceding year, which shall be laid before Congress by him, with the annual statement of the public expenditure. SEC. 7. And be it further enacted, That the Treasurer of the United Repealed May 7, 1822. States shall disburse all such moneys as shall have been previously ordered for the use of the War and Navy Departments by warrants from the Treasury, which disbursements shall be made pursuant to warrants drawn by the Secretary of the War and Navy Departments, respectively, countersigned by the Second Comptroller, and registered by the auditors, respectively.

R. S.

SEC. 8. And be it further enacted, That it shall be the duty of the First See sec. 269, Comptroller to examine all accounts settled by the First and Fifth Auditors, 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 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 also superintend the preservation of the public accounts, subject to his revision, and provide for the regular payment of all moneys which may be collected.

SEC. 9. And be it further enacted, That it shall be the duty of the Second Comptroller to examine all accounts settled by the Second, Third, and Fourth Auditors, and certify the balances arising thereon to the Secretary of the department in which the expenditure has been incurred; to countersign all warrants drawn by the Secretaries of the War and Navy Departments, which shall be warranted by law; to report to the said Secretaries the official forms to be issued in the different offices for disbursing the public money in those departments, and the manner and form of keeping and stating the accounts of the persons employed therein; and it shall also be his duty to superintend the preservation of the public accounts subject to his revision.

See sec. 273, R. S.

SEC. 10. And be it further enacted, That it shall be the duty of the See act of May 15, 1820. First Comptroller to superintend the recovery of all debts to the United States, to direct suits and legal proceedings, and to take all such measures as may be authorized by the laws to enforce prompt payment of all debts to the United States.

SEC. 11. And be it further enacted, That the provision contained in See reference under sec. 886, the second section of the act passed the third of March, one thousand R. S. seven hundred and ninety-seven, entitled "An act to provide more effectually for the settlement of accounts between the United States

See sec. 297,

R. S.

See sec. 272, modifications

and receivers of public money," which directs that in every case where suit has been or shall be instituted a transcript from the books and proceedings of the Treasury, certified by the register, shall be admitted as evidence, be extended, in regard to the accounts of the War and Navy Departments, to the auditors respectively charged with the examination of those accounts, and that certificates signed by them shall be of the same effect as that directed to be signed by the register. SEC. 12. And be it further enacted, That the auditors of the public accounts shall be empowered to administer oaths or affirmations to witnesses in any case in which they may deem it necessary for the due examination of the accounts with which they shall be charged.

SEC. 13. And be it further enacted, That it shall be the duty of the sec. 12, act of Secretary of the Treasury to cause all accounts of the expenditures of July 31, 1894, and sec. 4, act of public money to be settled within the year, except where the distance May 28, 1896. of the places at which such expenditure occurs may be such as to make further time necessary; and in respect to expenditures at such places the Secretary of the Treasury, with the assent of the President, shall establish fixed periods at which a settlement shall be required. And it shall be the duty of the First Comptroller to lay before Congress annually, during the first week of their session, a list of such officers as shall have failed in that year to make the settlement required by law. SEC. 14. And be it further enacted, That in the annual statement of all accounts on which balances appear to have been due more than three years, which the Comptroller is now required by law to make, he shall hereafter distinguish those accounts, the balances appearing on which shall, in his opinion, be owing to difficulties of form, which he may think it equitable shall be removed by an act of Congress; and where the debtors by whom such balances shall have been due more than three years shall be insolvent and have been reported to Congress for three successive years as insolvent, the Comptroller shall not be required in such case to continue to include such balances in the statement above mentioned.

See act of Apr. 9, 1816.

Act approved April 20, 1818, chap. 124, "An act for transferring the claims in the office of the commissioner to the Third Auditor of the Treasury Department." (3 Stat., 466.)

SEC. 1. Be it enacted, &c., That all claims under the act entitled "An act to authorize the payment of property lost, captured, or destroyed by the enemy, while in the military service of the United States, and for other purposes," passed on the ninth of April, one thousand eight hundred and sixteen, and the act in amendment thereof, passed on the third of March, one thousand eight hundred and seventeen now remaining in the office of the commissioner of claims, and not acted on finally by said commissioner before the ninth of April, one thousand eight hundred and eighteen, be, and the same are hereby, transferred to the office of the Third Auditor of the Treasury Department; and the said third auditor in all adjudications upon the claims aforesaid, shall be governed in all respects by the same rules, regulations, and restrictions as have heretofore been prescribed to the commissioner of claims under the above recited acts.

Act approved February 24, 1819, chap. 43, "An act supplementary to an act entitled 'An act to provide for the prompt settlement of public accounts.' (3 Stat., 487.)

Be it enacted, &c., That from and after the third day of March next, it Repeals that part of sec. 4, shall be the duty of the Second Auditor of the Treasury, to receive all act of Mar. 3, unsettled accounts arising out of Indian affairs, with the exception of 1817, prescrib ing duties of those appertaining to Indian trade, and examine the same, and there- Fifth Auditor. after certify the balance, and transmit the accounts, with the vouchers and certificates, to the second comptroller, for his decision thereon: Provided, That if in the opinion of the President of the United States, the public interest and convenience would be promoted by assigning all or any part of the said accounts to the third auditor, he shall be, and hereby is, authorized to make assignment accordingly.

SEC. 2. And be it further enacted, That it shall be the duty of the auditor charged with the examination of the accounts, as aforesaid, to keep all accounts of the receipts and expenditures of the public money in regard to them; to receive from the second comptroller the accounts which shall have been finally adjusted, and to preserve such accounts, with the vouchers and certificates.

And it shall be the duty of the said auditor to make such reports on the business hereby assigned to him as the Secretary of War may deem necessary, and require, from time to time, for the service of the War Department.

SEC. 4. And be it further enacted, That so much of the act to which this is a supplement, as is inconsistent with this act, be, and the same is hereby, repealed.

Act approved May 15, 1820, chap. 107, "An act providing for the better organization of the Treasury Department." (3 Stat., 592.)

SEC. 1. Directs that an officer shall be designated by the President, to be known as the agent of the Treasury.

SEC. 2. That from and after the thirtieth day of September next, if any collector of the revenue, receiver of public money, or other officer, who shall have received the public money before it is paid into the Treasury, shall fail to render his account, or pay over the same in the manner, or within the time required by law, it shall be the duty of the First Comptroller of the Treasury to cause to be stated the account of such collector, receiver of public money, or other officer, exhibiting truly the amount due to the United States, and certify the same to the agent of the Treasury, who is hereby authorized and required to issue a warrant of distress against such delinquent officer and his sureties.

* * *

SEC. 3. And be it further enacted, That from and after the thirtieth day of September next if any officer employed in the civil, military, or naval departments of the Government, to disburse the public money appropriated for the services of those departments, respectively, shall fail to render his accounts, or to pay over, in the manner and in the times required by law, or the regulations of the department to which he is accountable, any sum of money remaining in the hands of such officer it shall be the duty of the First or Second Comptroller of the Treasury, as the case may be, who shall be charged with the revision of the accounts of such officer, to cause to be stated and certified the account of such delinquent officer to the agent of the Treasury, * * *

See secs. 3217, 3218, 3624, 3625, and 3633, R. S.

See sec. 3633, R. S.

See pages 1831-34.

Act approved May 7, 1822, chap. 90, "An act further to amend the several acts relative to the Treasury, War, and Navy Departments." (3 Stat., 688.)

Be it enacted, &c., That the second section of the act entitled "An act making alterations in the Treasury and War Departments," passed the eighth day of May, seventeen hundred and ninety-two; the second section of the act entitled "An act to alter and amend the several acts for the establishment and regulation of the Treasury, War, and Navy Departments," passed the sixteenth day of July, seventeen hundred and ninety-eight; and the seventh section of the act entitled "An act to provide for the prompt settlement of public accounts," passed the third day of March, eighteen hundred and seventeen, be, and hereby are, repealed from and after the thirtieth day of June, eighteen hundred and twenty-two.

SEC. 3. And be it further enacted, That all moneys appropriated for the use of the War and Navy Departments shall, from and after the day and year last aforesaid, be drawn from the Treasury, by warrants of the Secretary of the Treasury, upon the requisitions of the secretaries of those departments, respectively, countersigned by the Second Comptroller of the Treasury and registered by the proper auditor.

SEC. 4. And be it further enacted, That so much of the said act of the third day of March, eighteen hundred and seventeen, as is repugnant to the foregoing provisions be, and is hereby, repealed from and after the thirtieth day of June, eighteen hundred and twenty-two.

See acts

Act approved January 31, 1823, chap. 9, "An act concerning the disbursement of public money." (3 Stat., 723.)

of SEC. 2. And be it further enacted, That every officer or agent of the 1792, 1795, and 1797. United States, who shall receive public money which he is not authorized to retain as salary, pay, or emolument, shall render his accounts quarter yearly to the proper accounting officers of the Treasury, with the vouchers necessary to correct and prompt settlement thereof, within three months, at least, after the expiration of each successive quarter, if resident within the United States, and within six months if resident in a foreign country: Provided, That nothing herein contained shall be construed to restrain the secretaries of any of the departments from requiring such returns from any officer or agent, subject to the control of such secretaries, as the public interest may require.

Auditor

Post

Act approved March 3, 1825, chap. 64, "An act to reduce into one the several acts establishing and regulating the Post Office Department." (4 Stat., 102.)

SEC. 1. There shall be established at the seat of government of the Office Depart United States a general post office under the direction of a Postmaster * * He shall obtain from postmasters their accounts

ment established July 2, 1836.

General.

*

and vouchers for their receipts and expenditures, once in three months, or oftener, with the balances thereon arising in favor of the general post office, and in the conveyance of the mail, and all other necessary expenses arising on the collection of the revenue and management of