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the general post office. He shall prosecute offenses against the post-
office establishment. He shall, once in three months, render to the
Secretary of the Treasury a quarterly account of all the receipts and
expenditures in the said department, to be adjusted and settled as
other public accounts.
SEC. 31. *

That certified statements under the seal of the See secs. 886, general post office of the accounts of the several postmasters and con- 4046, R. S.

890, and tractors, after the same shall have been examined and adjusted at that office, shall be admitted as evidence in all suits brought by the Postmaster General for the recovery of balances or debts due from postmasters or contractors; and also certified copies of the quarterly accounts of postmasters; or, if lodged in the Treasury, copies, certified by the register, under the seal of his office, shall be admitted as evidence.

Sec. 38. And be it further enacted, That in all suits or causes arising Suits, when to under this act the court shall proceed to trial and render judgment the first term after such suit shall be commenced:

Provided also, That if the defendant in such suits shall make affidavit that he has a claim against the general post office not allowed by the Postmaster General, although submitted to him conformably to the regulations of the post office, and shall specify such claim in the affidavit, and that he could not be prepared for the trial at such term for want of evidence, the court in such cases being satisfied in these respects, may grant a continuance until the next succeeding term; and the Postmaster General shall be authorized to discharge from imprisonment any person confined in jail on any judgment in a civil case obtained in behalf of the department:

be tried.





See secs. 3625

Act approved May 29, 1830, chap. 153, "An act to provide for the ap

pointment of a solicitor of the Treasury.” (4 Stat., 414.)

Sec. 1. Be it enacted, &c., That there be appointed by the President of the United States, by and with the advice and consent of the Senate, and 3633, R. S. some suitable person learned in the law to be Solicitor of the Treasury; and that all and singular the powers and duties which are by law vested in and required from the agent of the Treasury of the United States shall be transferred to, vested in, and required from the said Solicitor of the Treasury; and the said Solicitor of the Treasury shall also perform and discharge so much of the duties heretofore belonging to the office of the commissioner or acting commissioner of the revenue as relates to the superintendence of the collecting of outstanding direct and internal duties.



Settlement of accounts of In.

Act approved June 30, 1834, chap. 162, “An act to provide for the organi

zation of the Department of Indian Affairs.” (4 Stat., 738.) SEC. 13. *

and all persons whatsoever, charged or trusted with the disbursement or application of money, goods, or effects of any dian affairs were kind for the benefit of the Indians, shall settle their accounts annually transferred from

Fifth to Second at the War Department on the first day of October; and copies of the Auditor. same shall be laid annually before Congress at the commencement of the ensuing session by the proper accounting officers;



Act approved July 2, 1836, chap. 270, “An act to change the organiza

tion of the Post Office Department, and to provide more effectually for the settlement of the accounts thereof." (5 Stat.,

80.) See sec. 277, Sec. 8. And be it further enacted, That there shall be appointed by R. S.

the President, with the consent of the Senate, an Auditor of the Treasury for the Posty Office Department, whose duty it shall be to receive all accounts arising in the said department, or relative thereto, to audit and settle the same, and certify their balances to the Postmaster General: Provided, That if either the Postmaster General, or any person whose account shall be settled, be dissatisfied therewith, he may within twelve months appeal to the First Comptroller of the Treasury, whose decision shall be final and conclusive. The said auditor shall report to the Postmaster General, when required, the official forms of papers to be used by postmasters and other officers or agents of the department concerned in the receipts and payments, and the manner and form of keeping and stating its accounts. He shall keep and preserve all accounts with their vouchers, after settlement. He shall promptly report to the Postmaster General all delinquencies of postmasters in paying over the proceeds of their offices. He shall close the accounts of the department quarterly and transmit to the Secretary of the Treasury quarterly statements of its receipts and expenditures. He shall register, charge, and countersign all warrants upon the Treasury for receipts and payments issued by the Postmaster General, when warranted by law. He shall perform such other duties in relation to the financial concerns of the department as shall be assigned to him by the Secretary of the Treasury, and shall make to them, respectively, such reports as either of them may require respecting

the same. See sec. 294, Sec. 10. And be it further enacted, That the Auditor for the Post Office

Department shall state and certify quarterly to the Postmaster General accounts of the moneys paid pursuant to appropriations, in each year, by postmasters, out of the proceeds of their offices, towards the expenses of the department, under each of the heads of the said expenses specified in the second section of this act; upon which the Postmaster General shall issue warrants to the Treasurer of the United States, as in case of the receipt and payment of the said moneys into and out of the Treasury, in order that the same may be carried to the credit and debit of the appropriation for the service of the Post Office

Department on the books of the Auditor for said department. See secs. 404, Sec. 11. And be it further enacted, That the Postmaster General shall, 4.53. and 3834, within sixty days after the making of any contract, cause a duplicate

thereof to be lodged in the office of the Auditor for the Post Office. Department. Upon the death, resignation, or removal of any postmaster he shall cause his bond of office to be delivered to the said auditor; and shall also cause to be promptly certified to him all establishments and discontinuances of post offices, and all appointments, deaths, resignations, and removals of postmasters, together with all orders and regulations which may originate a claim or in any manner

affect the accounts of the department. See sec. 4049, SEC. 12. And be it further enacted, That the accounts of the Post

Office Department shall be kept in such manner as to exhibit the
amounts of its revenues, derived respectively from "letter postages,"
“newspapers and pamphlets,” and “fines” and the amount of its
expenditures for each of the following subjects, namely: "Compensa-

R. S.

R. S.

R. S.

tion of postmasters," "transportation of the mails," "ship, steam-
boat, and way letters," "wrapping paper,” “office furniture," "ad-
vertising," "mail bags," "blanks, mail locks, keys, and stamps,”
“mail depredations and special agents," "clerks for offices,” and

Sec. 14. And be it further enacted, That the Auditor for the Post See sec. 292, Office Department shall superintend the collection of all debts due to the department, and all penalties and forfeitures imposed on postmasters for failing to make returns, or pay over the proceeds of their offices; he shall direct suits and legal proceedings, and take all such measures as may be authorized by law, to enforce the prompt payment of moneys due to the department. Sec. 15. And be it further enacted, That copies of the quarterly Seesec. 890,

R. S.; also 896, returns of postmasters, and of any papers pertaining to the accounts R. S. in the office of the Auditor for the Post Office Department, certified by him under his seal of office, shall be admitted as evidence in the courts of the United States; and in every case of delinquency of any postmaster or contractor, in which suit may be brought, the said auditor shall forward to the attorney of the United States certified copies of all papers in his office, tending to sustain the claim; and in every case a statement of the account, certified as aforesaid, shall be admitted as evidence; and the court trying the cause shall be thereupon authorized to give judgment and award execution, subject to the provisions of the thirty-eighth section of the act to reduce into one the several acts establishing and regulating the Post Office Department, approved March third, eighteen hundred and twenty-five. No claim for a credit shall be allowed upon the trial but such as shall have been presented to the said auditor, and by him disallowed in whole or in part, unless it shall be proved to the satisfaction of the court that the defendant is at the time of the trial in possession of vouchers not before in his power to procure, and that he was prevented from exhibiting to the said auditor a claim for such credit, by some unavoidable accident. In suits for balances due from postmasters interest, at the rate of six per cent per annum, shall be recovered from the time of the default until the payment.

SEC. 16. And be it further enacted, That the attorneys of the Unite ec. 792, States, in the prosecution of suits for moneys due on account of the Post Office Department, shall obey the directions which may, from time to time, be given to them by the Auditor for the Post Office Department; and it shall be the duty of each of the said attorneys, immediately after the end of every term of any court in which any of the suits aforesaid shall have been pending, to forward to the said auditor a statement of the judgments, orders, and steps which have been made or taken in the same during the said term, accompanied by a certificate of the clerk, showing the parties to, and amount of each judgment, with such other information as may be required by the said auditor. The said attorneys shall direct speedy and effectual process of execution upon the said judgments; and it shall be the duty of the marshals of the United States to whom the same shall be directed to make to the said auditor, at such times as he may direct, returns of the proceedings which have taken place upon the said process of execution. Sec. 19. And be it further enacted, That the Auditor for the Post Office. See sec. 298,

R. S. Department, or any mayor of a city, justice of the peace, or judge of

R. S.

any court of record in the United States, by him especially designated, shall be authorized to administer oaths and affirmations in relation to the examination and settlement of the accounts committed to his charge; and if any person shall knowingly swear or affirm falsely, touching the expenditures of the Post Office Department, or in relation to any account of, or claim against, or in favor of the said Department, he or she shall, upon conviction thereof, suffer as for willful and corrupt perjury.

Act approved July 4, 1836, chap. 352, "An act to reorganize the General

Land Office.” (5 Stat., 111.) See act of Mar.

Sec. 9. And be it further enacted, That the receivers of the land office 3, 1849, post.

shall make to the Secretary of the Treasury monthly returns of the moneys received in their several offices, and pay over such money pursuant to his instructions. And they shall also make to the Commissioner of the General Land Office like monthly returns and transmit to him quarterly accounts current of the debits and credits of their several offices with the United States.

Act approved January 18, 1837, chap. 5, An act to provide for the pay

ment of horses and other property lost or destroyed in the military service of the United States." (5 Stat., 143.)

See 1816.


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Sec. 4. And be it further enacted, That the claims provided for under this act shall be adjusted by the Third Auditor under such rules as shall be prescribed by the Secretary of War, under the direction or with the assent of the President of the United States, as well in regard to the receipt of applications of claimants as the species and degree of evidence, the manner in which such evidence shall be taken and authenticated, which rules shall be such as, in the opinion of the President, shall be best calculated to obtain the object of this act, paying a due regard as well to the claims of individual justice as to the interests of the United States, which rules and regulations shall be published for four weeks in such newspapers in which the laws of the United States

are published as the Secretary of War shall direct. Introduction Sec. 5. And be it further enacted, That in all adjudications of said of single settlement in Treas.


upon the claims above mentioned, whether such judgment be in ury Department. favor of or adverse to, the claim shall be entered in a book provided by

him for that purpose and under his direction, and when such judgment shall be in favor of such claim the claimant, or his legal representative, shall be entitled to the amount thereof upon the production of a copy thereof, certified by said auditor at the Treasury of the United States.

val service.

Act approved March 3, 1837, chap. 38, “An act for the more equitable

administration of the Navy pension fund.” (5 Stat., 180.) Half pay, na

Sec. 1. Be it enacted, &c., That if any officer, seaman, or marine have died, or may hereafter die, in the naval service, leaving a widow, and, if no widow, a child or children, such widow, and, if no widow, such child or children, shall be entitled to receive half the monthly pay to which the deceased would have been entitled under the acts regulating the pay of the Navy, in force on the first day of January, one thousand eight hundred and thirty-five, to commence from the time of the death of such officer, seaman, or marine; but in case of the death or intermarriage of such widow, the half pay shall go to the child or children of such deceased officer, seaman, or marine: Provided, That the half pay granted to the child or children shall cease on their death, or on their attaining the age of twenty-one years.

Sec 2. And be it further enacted, That the pensions which may Pensions, Na. have been granted, or which may hereafter be granted to officers, seamen, and marines, in the naval service, disabled by wounds or injuries received while in the line of their duty, shall be considered to commence from the time of their being so disabled, and that the amount of pension to which said officers, seamen, and marines may be entitled, shall be regulated according to the pay of the navy as it existed on the first day of January, one thousand eight hundred and thirty-five.

val Service.

Act approved April 6, 1838, chap. 56, “An act directing the transfer of

money remaining unclaimed by certain pensioners, and authorizing the payment of the same at the Treasury of the United States." (5 Stat., 225.)

Be it enacted, &c., That all money which has been, or may hereafter These accounts be, transmitted to the agents for paying pensions, which may have by Third Audi. remained, or may hereafter remain, in the hands of said agents un

tor. claimed by any pensioner or pensioners for the term of eight months after the same may have or may become due and payable, shall be transferred to the Treasury of the United States; and that all pensions unclaimed as aforesaid, shall be thereafter payable only at the Treasury of the United States, and out of any money not otherwise appropriated.

Act approved August 16, 1841, chap. 8, “An act to provide for the pay

ment of Navy pensions.” (5 Stat., 440.) Sec. 1. Be it enacted, &c., That the sum of one hundred and thirty- Pensions and

half pay, Navy. nine thousand six hundred and sixty-six dollars and six cents is hereby appropriated, to be paid out of any money in the Treasury not otherwise appropriated, for the payment of pensions and half pay chargeable on the Navy pension fund: Provided, That all widows or children of all naval officers, seamen, or marines, now deceased, and entitled to receive or make proof of their pensions under the act of the third of March, eighteen hundred and thirty-seven, shall receive the same until the close of the next session of Congress; but no widows or children of any naval officer, seaman, or marine, who may hereafter die shall be entitled to any pension by virtue only of any provision in the said act.

SEC. 2. And be it further enacted, That no officer, seaman, or marine, entitled to a pension from the Navy pension fund, who receives pay, Navy pension

fund. from the public treasury, shall receive more from the said fund than is sufficient to make the whole amount received from both the abovenamed sources equal to the pay fixed by law for the grade to which the officer, seaman, or marine may belong as an officer in the services in which he may be engaged, during the year, so that no officer shall receive pay at the same time both as a pensioner and an officer in service.

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