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Act approved March 3, 1845, chap. 71, An act making appropriations

for the civil and diplomatic expenses of the Government for the year

ending the thirtieth day of June, eighteen hundred and forty-six, · and for other purposes.” (5 Stat., 762.)

Stats

Lighthouse Sec. 1. * * * And provided further, That the Fifth Auditor of Board, established' Aug. 31, the Treasury shall continue to superintend the several matters and 1852,

ats., things connected with the lighthouses, beacons, buoys, and public 119.

piers, as heretofore, of the United States, and to perform all the duties connected therewith, under the direction of the Secretary of the Treasury, until otherwise ordered by law.

Act approved August 6, 1846, chap. 90, “An act to provide for the better

organization of the Treasury, and for the collection, safe-keeping, transfer, and disbursement of the public revenue." (9 Stat., 63.)

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See sec. 887, SEC. 16. * * * and any failure to pay over or to produce the

public moneys intrusted to such person shall be held and taken to be prima facie evidence of such embezzlement.

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Act approved March 3, 1847, chap. 48, “An act making appropriations

for the naval service for the year ending the thirtieth June, eighteen hundred and forty-eight.” (9 Stat., 173.)

See sec. 284, SEC. 6. That in every case of the loss or capture of a vessel belonging R. S.

to the Navy of the United States, the accounting officers of the Treasury, under the direction of the Secretary of the Navy, shall be, and they are hereby, authorized, in the settlement of the accounts of the purser of said vessel, to credit him with such portion of the amount. clothing, small stores, and money with which he stands charged on the books of the Fourth Auditor of the Treasury, as they shall be satisfied was inevitably lost by such capture or loss of a public vessel; and such purser shall be fully exonerated by such credit from all liability on account of the provisions, clothing, small stores, and money so proved to have been captured or lost.

Act approved February 22, 1849, chap. 61, “An act for authenticating

certain records.” (9 Stat., 347.) See secs. 882 That all books, papers, documents, and records in the War, Navy, and 883, R. S.

Treasury, and Post Office Departments, and the Attorney General's office, may be copied and certified under seal in the same manner as those in the State Department may now by law be, and with the same force and effect, and the said Attorney General shall cause a seal to be made and provided for his office, with such device as the President of the United States shall approve.

Joint resolution approved March 3, 1849, No. 17, "Joint resolution for

the relief of pursers in the Navy, as to the expenditures made in pursuance of orders during the War with Mexico, and for other purposes." (9 Stat., 419.)

That the accounting officers of the Treasury are authorized and Obsolete. directed to credit pursers of the Navy with payments made by them for carrying on hostilities against Mexico during the late war with that Republic, whether the expenditures were made on land or water: Provided, That said payment shall have been made under orders of the naval officer in command, and approved by the Secretary of the Navy: And provided, That satisfactory vouchers are produced to establish such payments.

SEC. 2. That every disbursement of public moneys, or disposal of . See sec. 285, public stores, made by order of any commanding officer of the Navy, which shall be objected to by the accounting officers of the Treasury, in the settlement of the account of any disbursing officer shall, nevertheless, be allowed to such disbursing officer, and the commanding officer, by whose order such disbursement or disposal was made, shall be accountable for the same: Provided, That satisfactory evidence of such order, and of the payment of public moneys or disposal of public stores, under the same, shall be produced.

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Act approved March 3, 1849, chap. 108, “An act to establish the Home

Department and to provide for the Treasury Department and Assistant Secretary of the Treasury, and a Commissioner of the Customs." (9 Stat., 395.)

SEC. 1. Establishes new executive department to be called the Department of the Interior. SEC. 2. Secretary of the Interior to have supervision of the Patent Interior De

partment estab. Office, “subject to the same adjustment or control now exercised on lished. similar accounts by the First or Fifth Auditor and First Comptroller of the Treasury.”

Sec. 3. Also Land Office, “subject to the same control now exercised by the First Comptroller of the Treasury.”

SEC. 4. Also accounts of marshals, clerks, and other officers of all the courts of the United States, “subject to the same control now exercised on like accounts by First Auditor and First Comptroller of the Treasury.”

SEC. 5. Also Indian affairs, subject to the same adjustment or control now exercised on similar accounts by the Second Auditor and Second Comptroller of the Treasury.

SEC. 6. Also Pension Office, subject to the same control now exercised on similar accounts by the Third Auditor and Second Comptroller of the Treasury.

Sec. 7. Also acts of marshals and others in taking and returning the census of the United States, subject to the same control now exercised over similar accounts by the Fifth Auditor and First Comptroller of the Treasury.

SEC. 8. Also lead and other mines of the United States, and accounts of the agents thereof, subject to the same control now exercised on similar accounts by the Second Auditor and Second Comptroller of the Treasury.

Sec. 9. Also Commissioner of Public Buildings, subject to the same control now exercised on similar accounts by the First Auditor.

SEC. 10. Also Penitentiary of the District of Columbia, subject to the same control now exercised over similar accounts by the First Auditor and First Comptroller of the Treasury.

Sec. 12. That an officer shall be appointed by the President of the United States, by and with the advice and consent of the Senate, in the Department of the Treasury, as one of its bureaus, to be called the Commissioner of Customs, who shall perform all the acts and exercise all the powers now devolved by law on the First Comptroller of the Treasury relating to the receipts from customs and the accounts of collectors and other officers of the customs'or connected therewith.

Act approved March 3, 1849, chap. 129, “An act to provide for the payment of horses and other property lost or destroyed in the military

service of the United States." (9 Stat., 415.) See sec. 277, Sec. 3. And be it further enacted, That the claim provided for under R. S.

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 rule 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 interest 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.

Sec. 4. That in all the adjudications of said auditor upon the claims above mentioned, whether such judgment be in favor of or adverse to the claim, shall be entered in a book provided for him for that purpose.

Act approved August 31, 1852, chap. 112, "An act making appropriations

for lighthouses, light boats, buoys, &c., and providing for the erection and establishment of the same, and for other purposes.(10

Stat., 119.) Formerly, su. Sec. 8. Lighthouse Board constituted. To be attached to the office Fifth Auditor.

os of the Secretary of the Treasury.

Act approved August 16, 1856, chap. 124, "An act to amend the acts

regulating the fees, cost, and other judicial expenses of the Government in the States, Territories, and District of Columbia, and for

other purposes." (11 Stat., 60.) See sec. 299, SEC. 12. And be it further enacted, That all accounts of the United R. S.

States district attorney for services rendered in cases instituted in the
United States or State courts, when the United States is a party in

interest but not of record, or in cases instituted against the officers of the United States or their deputies or duly appointed agents for acts committed or suffered by them in the lawful discharge of their duties, shall be audited and allowed as in other cases, assimilating the fees, as near as may be, to those provided by said act of February 26, 1853, for like or similar services.

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Resolution approved March 13, 1856, Resolution No. 3, “A resolution

for the final adjustment of certain cases of appeal from decisions made by the Auditor of the Treasury for the Post Office Department." (11 Stat., 142.) Resolved, &c., That in every case of account or claim not finally, Necessary by

fact that Audi. adjusted, upon which the present First Comptroller of the Treasury, as tor for Post Auditor for the Treasury for the Post Office Department may have de- mane nade hann cided, which may have been thereafter reexamined by an auditor in said appointed First

Comptroller. office on new testimony and decided by him on such testimony, and from whose decision an appeal has been taken to the present First Comptroller of the Treasury, it shall be the duty of the Second Comptroller and Commissioner of Customs finally to adjust the same, and in case of disagreement between the said Second Comptroller and Commissioner of Customs, the decision of the Attorney General shall be final as the decision of the First Comptroller would be if he had acted under the eighth section of the act of July 2, 1836, concerning the organization of the Post Office Department.

Act approved March 3, 1857, chap. 106, “An act making appropriations

for the support of the Army for the year ending June thirtieth, 1858." (11 Stat., 201.)

SEC. 1. * * * and that hereafter all accounts and vouchers of the See sec. 277, disbursing officers of the quartermaster's department of the Army shall k. be audited and settled by the Third Auditor of the Treasury.

Act approved July 29, 1861, chap. 25, “An act to provide for the suppres

sion of rebellion against and resistance to the laws of the United States, and to amend the act entitled 'An act to provide for calling forth the militia to execute the laws of the Union,' &c., passed February twenty-eight, seventeen hundred and ninety-five.” (12 Stat., 282.)

Sec. 6. And be it further enacted, That all fines to be assessed as afore- See sec. 1660, said shall be certified by the presiding officer of the court-martial, and TM shall be collected and paid over according to the provisions and in the manner prescribed by the seventh and eighth sections of the act of February twenty-eight, seventeen hundred and ninety-five, to which this is an amendment.

Act approved July 17, 1862, chap. 199, “An act to provide for the more

prompt settlement of the accounts of the disbursing officers.” (12

Stat., 593.) See sec. 3622, Sec. 1. Be it enacted, &c., That from and after the passage of this Intion of Marso act any officer or agent of the United States who shall receive public 1867.

money which he is not authorized to retain as salary, pay, or emolument, shall render his accounts monthly instead of quarterly, as heretofore; and such accounts, with the vouchers necessary to the correct and prompt settlement thereof, shall be rendered direct to the proper accounting officer of the Treasury, and be mailed or otherwise forwarded to its proper address within ten days after the expiration of each successive month. And in the case of the nonreceipt at the Treasury of any accounts within a reasonable and proper time thereafter, the officer whose accounts are in default shall be required to furnish satisfactory evidence of having complied with the provisions of this act; and for any default on his part the delinquent officer shall be deemed a defaulter and be subject to all the penalties prescribed by the sixteenth section of the act of August sixth, eighteen hundred and forty-six, “to provide for the better organization of the Treasury, and for the collection, safe-keeping, transfer, and disbursement of the public revenue: Provided, That the Secretary of the Treasury may, if in his opinion the circumstances of the case justify and require it, extend the time hereinbefore prescribed for the rendition of accounts: And provided further, That nothing herein contained shall be construed to restrain the heads of any of the departments from requiring such other returns or reports from the officer or agent, subject to the control of such heads of departments, as the public interests may require.

Act approved March 3, 1863, chap. 78, An act to promote the efficiency

of the Corps of Engineers of the Ordnance Department, and for other

purposes." (12 Stat., 743.) See sec. 280, SEC. 6. And be it further enacted, That all payments of advanced R. S.

bounty made to enlisted men who have been discharged before serving out the term required by law for its payment in full shall be allowed in the settlement of the accounts of the paymasters at the Treasury; but hereafter in all such cases, the amount so advanced shall be charged against the enlisted men, unless the discharge be upon surgeon's certificate for wounds received or sickness incurred since their enlistment.

Act approved May 17, 1864, chap. 87, “An act to establish a postal

money-order system.” (13 Stat., 78.)

See secs. 889 SEC. 11. Upon trial of any indictment for embezzlement it shall be and 4046, R. S.

prima facie evidence for the purpose of showing a balance against such person to produce a transcript from the money-order account books of the Auditor of the Treasury for the Post Office Department; and such transcript when certified by said auditor under seal of his office shall be admitted as evidence in the courts of the United States.

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