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Act approved June 17, 1864, chap. 130, “An act to regulate the foreign

trade on the northern, northeastern, and northwestern frontiers of the United States, and for other purposes.” (13 Stat., 134.) Sec. 5. And be it further enacted, That all bonds given by collectors, See sec. 2620,

R. S. of customs, naval officers, surveyors, and by all officers of the customs throughout the United States shall be approved by the commissioner of customs, in whose office they are now required to be filed.

Act approved June 30, 1864, chap. 173, “An act to provide internal revenue

to support the Government, to pay interest on the public debt, and for other purposes." (13 Stat., 223.) SEC. 2. And be it further enacted, That it shall be the duty of the See sec. 277

R. S. Commissioner of Internal Revenue to pay over daily to the Treasurer" of the United States all public moneys which may come into his possession, for which the Treasurer shall give proper receipts and keep a faithful account; and at the end of each month the said commissioner shall render true and faithful accounts of all public moneys received or paid out, or paid to the Treasurer of the United States, exhibiting proper vouchers therefor, and the same shall be received and examined by the Fifth Auditor of the Treasury, who shall thereafter certify the balance, if any, and transmit the accounts, with the vouchers and certificates, to the First Comptroller for his decision thereon; and the said commissioner, when such accounts are settled as herein provided for, shall transmit a copy thereof to the Secretary of the Treasury. SEC. 9. And be it further enacted, That before any collector shall enter. See sec. 3143,

R. S. upon the duties of his office he shall execute a bond * * * to be approved by the Solicitor of the Treasury, * * * bond shall be filed in the office of the First Comptroller of the Treasury * * * Sec. 35. And be it further enacted, That if any collector fail either to .. See sec. 3217,

R. S. collect to to render his account, or to pay over in the manner or within the times hereinbefore provided, it shall be the duty of the First Comptroller of the Treasury, and he is hereby authorized and required, * * *

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Act approved July 4, 1864, chap. 248, “An act for the relief of seamen and

others borne on the books of vessels wrecked or lost in the naval service.” (13 Stat., 389-390.)

Sec. 1. Be it enacted, &c., That the proper accounting officers of the See sec. 286, Treasury be, and they are hereby, authorized, under the direction of ". . the Secretary of the Navy, in settling the accounts of seamen, and others, not officers, borne on the books of any vessel in the Navy, which shall have been wrecked, or which shall have been unheard of so long that her wreck may be presumed, or which shall have been destroyed or lost, with the rolls and papers necessary to a regular and exact settlement of such accounts, to fix a day when such wreck, destruction, or loss shall be deemed and taken to have occurred. SEC. 2. And be it further enacted, That the proper accounting officers See sec. 287,

R. S. of the Treasury be, and they are hereby authorized in settling the accounts of the petty officers, seamen, and others, not officers, on board of any vessel in the employ of the United States, which by any casualty,

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or in action with the enemy, has been or may be sunk or otherwise destroyed, together with the rolls and papers necessary to the exact ascertainment of the several accounts of the same at the date of such loss, to assume the last quarterly return of the paymaster of any such vessel as the basis for the computation of the subsequent credit to those on board, to the date of such loss, if there be no official evidence to the contrary. Where such quarterly return has, from any cause, not been made, the said accounting officers are hereby authorized to adjust and settle said accounts on principles of equity and justice; and to allow and pay to each person, not an officer, employed on a vessel so sunk or otherwise destroyed, and whose personal effects have been lost a sum

not exceeding $60 as compensation for loss of his personal effects. Seo sec. 289, Sec. 3. And be it further enacted, That in case of the death of such

petty officer, seaman, or other person, not an officer, such payment shall be made to the widow, child or children, father, mother, brothers and sisters (jointly) in that order of preference, under such rules as the Second Comptroller of the Treasury may prescribe; such credits and gratuity to be paid out of any money in the Treasury not otherwise appropriated.

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Act approved March 3, 1865, chap. 78, “An act to amend an act entitled

'An act to provide internal revenue to support the Government, to pay interest on the public debt, and for other purposes,' approved June

thirtieth, eighteen hundred and sixty-four." (13 Stat., 483.) Seo sec. 3144, Sec. 4. And be it further enacted, That * * * in such sum and R. 8.

form as shall be prescribed by the First Comptroller of the Treasury and approved by the Secretary.

Act approved April 6, 1866, chap. 27, An act to amend the act entitled

'An act for the relief of seamen and others borne on the books of vessels wrecked or lost in the naval service, approved July 4, 1864,

and for other purposes.'” (14 Stat., 14.) See sec. 288, SEC. 1. Be it enacted &c., That in case any officer of the Navy or R. S.

Marine Corps on board a vessel in the employ of the United States, which by any casualty, or in action with the enemy, has been or may be sunk, or otherwise destroyed, shall thereby have lost his personal effects, the proper accounting officers are hereby authorized, with the approval of the Secretary of the Navy, to allow such officer a sum not exceeding the amount of his sea pay for one month, as compensation for said loss: Provided, That the accounting officers shall in all cases require a schedule and certificate from the officer making the claim for effects so lost: And provided further, That no allowance shall be made by virtue of this act for any loss incurred prior to the 19th day of April, 1861.

Act approved July 13, 1866, “An act to reduce internal taxation and

to amend an act entitled 'An act to provide internal revenue to support the Government to pay interest on the public debt, and for other purposes,' approved June thirtieth, eighteen hundred and sixty-four,

and acts amendatory thereof." (14 Stat., 110.) See sec. 3218, Sec. 9. And be it further enacted, That * * * Provided, That it R.S.

shall be proved to the satisfaction of the Commissioner of Internal Revenue that due diligence was used by the collector, who shall certify the facts to the First Comptroller of the Treasury. *

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Act approved July 28, 1866, chap. 297, "An act to supply deficiencies

in the appropriations for the service of the fiscal year ending June 30, 1866, and for other purposes." (14 Stat., 327.) Sec. 8. And be it further enacted, That section 4 of the act entitled See sec. 277,

. s. "An act to provide for the payment of horses and other property lost". or destroyed in the service of the United States," approved March 3, 1849, be amended by striking out all after the enacting clause, and in lieu thereof inserting the words “That the said auditor shall, in all cases, transmit his adjustment, with all papers relating thereto, to the second comptroller for his revision and decision thereon, the same in all respects as is provided in the act of the second of September, eighteen (seventeen) hundred and eighty-nine.”

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Resolution approved March 2, 1867, “A resolution in relation to na

tional banking associations.” (14 Stat., 572.)

No. 49. Resolved by the &c., That in all cases where a national bank, See sec. 5218, has paid or may pay in excess of what may be or has been found due from said bank on account of the duty required to be paid to the Treasurer of the United States, the bank so having paid or paying such excess of duty may state an account therefor, which on being certified by the Treasurer of the United States and found correct by the First Comptroller of the Treasury, shall be refunded in the ordinary manner by warrant on the Treasury.

Resolution approved March 2, 1867, Resolution No. 48, “A resolution

to facilitate the settlement of accounts of disbursing officers.” (14 Stat., 571.) Resolved by &c., That so much of the act entitled "An act to provide seo sec. 8622,

. S. for the more prompt settlement of the accounts of disbursing officers," " approved July seventeen, eighteen hundred and sixty-two, as provides that "such accounts with the vouchers necessary to the correct and prompt settlement thereof, shall be rendered direct to the proper accounting officers of the Treasury,” be, and the same is hereby, repealed; and all such accounts and vouchers shall hereafter be sent to the bureau to which they pertain, and, after the examination there, shall be passed to the proper accounting officer of the Treasury for settlement.

Joint Resolution approved March 29, 1867, Resolution No. 22, "Joint

Resolution authorizing the Second Auditor to settle the accounts of officers of the Army in certain cases.” (15 Stat., 25.) That the Second Auditor be, and he is hereby, authorized and See sec. 278,

R. S. instructed to audit and settle the accounts of line officers of the Army to the extent of their pay for their services as such, in all cases where such auditor shall be satisfied by affidavit of such line officers or otherwise, of their inability to make their monthly report or returns by reason of their having been prisoners in the hands of the enemy, or any accident or casualty of war, they having been unable to account for propərty in their possession.

Act approved March 16, 1868, chap. 29, “An act to facilitate the settle

ment of paymasters' accounts.” (15 Stat., 42.) See sec. 281, That the proper accounting officers of the Treasury be, and they are R. S.

hereby, authorized, in the settlement of accounts of paymasters of the Army, to allow such credits for overpayments made in good faith on public account since the commencement of the rebellion, and prior to the passage of this act, as shall appear to them to be just, by such vouchers and testimony as they shall require.

Act approved March 19, 1868, chap. 31, “An act to facilitate the payment

of soldiers' bounties under the act of 1866.” (15 Stat., 44.)

SEC. 1. Additional clerks authorized to facilitate payment of sol

diers' bounties in the Second Auditor's office. See sec. 279, SEC. 4. That the Second Comptroller and Second Auditor are each R. S.

hereby authorized to detail one clerk in his bureau, who shall sign all certificates and papers issued under any of the several bounty acts for such comptroller and auditor, and such signature shall be as valid in all respects as if signed by the said comptroller and auditor, who shall be responsible, respectively, for the official acts of said clerk.

Act approved March 30, 1868, chap. 36, “An act to amend an act entitled

'An act to provide for the prompt settlement of public accounts,' approved March three, eighteen hundred and seventeen." (15 Stat.,

54.) See sec. 191, SEC. 1. Be it enacted, &c., That the act of March three, eighteen R. S.

hundred and seventeen, entitled 'An act to provide for the prompt settlement of public accounts,' shall not be construed to authorize heads of departments to change or modify the balances that may be certified to them by the commissioner of customs or the Comptroller of the Treasury, but that such balances, when stated by the auditor and properly certified by the comptroller as provided by that act, shall be taken and considered as final and conclusive upon the executive branch of the Government, and be subject to revision only by Congress or the proper courts: Provided, That the head of the proper department before signing a warrant for any balance certified to him by a comptroller, may submit to such comptroller any facts in his judgment affecting the correctness of such balance, but the decision of the comptroller thereon shall be final and conclusive as hereinbefore provided.

Act approved July 20, 1868, chap. 176, "An act making appropriations

for the legislative, executive, and judicial expenses of the Govern

ment, for the year ending the 30th of June, 1869. (15 Stat., 106.) See act of July SEC. 1. That hereafter the accounts of the Agricultural Department 31, 1894.

shall be audited by the First Auditor of the Treasury Department, and revised and certified by the first comptroller according to law.

Act approved July 27, 1868, chap. 246, “An act to further amend the

postal laws.” (15 Stat., 197.) SEC. 18. That copies of the quarterly returns of postmasters, and of See secs. 889

and 4046, R. S. any papers pertaining to the accounts in the office of the Auditor of the Treasury 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 in criminal prosecution, in the same manner as the same are now admitted in civil cases, as provided in section 15 of an act entitled, "An act to change the organization of the Post Office Department, and to provide more effectually for the settlement of the accounts thereof,'' approved July 2, 1836. SEC. 19. And be it further enacted, That in all suits for the recovery Evidence; de

mands; postmas of balances due from postmasters, a copy, duly certified under the seal ters' cases. of the Auditor of the Treasury for the Post Office Department, of the statement of any postmaster, special agent, or other person employed by the Postmaster General or the said auditor for that purpose, that he has mailed a letter to such delinquent postmaster at the post office where the indebtedness accrued, or at his late and usual place of abode, and that a sufficient time has elapsed in the ordinary course of the mail to have reached its destination, and has not received payment of such balance within the time designated in his instructions, shall be received as sufficient evidence in the courts of the United States or other courts that a demand has been made on such delinquent postmaster: Provided, nevertheless, That when the account of a late postmaster has been once adjusted and settled, and a demand made for the balance appearing to be due, and afterwards allowances shall be made or credits entered on the account, it shall not be necessary to make a further demand for the new balance found to be due.

Joint Resolution approved May 4, 1870, Resolution No. 42, a “joint

resolution for the return of evidence of honorable discharge to officers and enlisted men.” (16 Stat., 374.)

SEC. 1. That in all cases where it has become necessary for any , See seo. 282, officer or enlisted man of the Army to file his evidence of honorable discharge from the military service of the United States, to secure the settlement of his accounts, the accounting officer with whom it has been filed, upon application by said officer or enlisted man, shall deliver to him such evidence of honorable discharge, providing (provided) his accounts shall have been duly settled; and provided that the fact, date, and amount of such settlement shall first be written across the face of honorable discharge, and attested by the signature of the accounting officer.

Act approved July 15, 1870, chap. 295, “An act making appropriations

for the naval service for the year ending June thirtieth, eighteen hundred and seventy-one, and for other purposes.” (16 Stat., 334.)

Sec. 15. And be it further enacted, That the “Joint resolution to facilitate the settlement of accounts of disbursing officers," approved March two, eighteen hundred and sixty-seven, shall not be construed

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