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to apply to disbursing officers of the Navy; but such officers shall render their accounts as the same were rendered before the passage of said joint resolution.

Act approved February 2, 1872, chap. 12, “An act to authorize payment

of duplicate checks of disbursing officers." (17 Stat., 29.)

SEC. 2. That in case the disbursing officer or agent by whom such lost, destroyed, or stolen original check was issued be dead, or no longer in the service of the United States, it shall be the duty of the proper accounting officer, under such regulation as the Secretary of the Treasury shall prescribe, to state an account in favor of the owner of such original check for the amount thereof and to charge such amount to the account of such officer or agent.

Act approved June 8, 1872, chap. 335, “An act to revise, consolidate,

and amend the statutes relating to the Post Office Department."

(17 Stat., 283.) Seo seo. 277, SEC. 21. That there shall be appointed by the President, by and R. 8.

with the advice of the Senate, an auditor of the Treasury for the Post

Office Department. Duties Audi. SEC. 22. That the said auditor shall receive all accounts arising in tor Post Office Department. the Post Office Department, or relative thereto, with the vouchers

necessary to a correct adjustment thereof, and shall audit and settle the same and certify the balances thereon to the Postmaster General. He shall keep and preserve all accounts and vouchers after settlement. 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 report to the Postmaster General, when required to do so, the manner and form of keeping and stating the accounts of the department and the official forms of papers to be used in connection with its receipts and expenditures. He shall report to the Postmaster General all delinquencies of postmasters in rendering their accounts and returns or in paying of money-order funds and other receipts at their offices. He shall register, charge, and countersign all warrants upon the Treasury for receipts and payments issued by the Postmaster General when warranted by law. And he shall perform such other duties in relation to the financial concerns of the department as may be assigned to him by the Secretary of the Treasury, and make to said Secretary, or to the Postmaster General, such

reports respecting the same as either of them may require. Seo sec. 293, SEC. 23. That the said auditor shall superintend the collection of all

debts due the department, and all penalties and forfeitures for any violation of the postal laws, and take all such other measures as may be authorized by law to enforce the payment of such debts and the recovery of such penalties and forfeitures. He shall also superintend the collection of all penalties and forfeitures arising under other statutes, where the penalties and forfeitures are the consequence of unlaw

ful acts affecting the revenue or property of the Post Office Department. Soe soc. 298, SEC. 24. That the said auditor, or the mayor of any city, any justice B. S.

of the peace, or judge of any court of record may administer oaths or affirmation in relation to the examination and settlement of the accounts

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committed to the charge of said auditor; and if any person shall knowingly swear or affirm falsely touching any expenditure on account of, or claim in favor of or against said department, he shall, on conviction thereof, for every offence, forfeit and pay not exceeding $2,000 and be imprisoned at hard labor not exceeding five years, according to the aggravation of the offence.

SEC. 25. That if either the Postmaster General or the person whose, See sec. I 270, account has been settled shall be dissatisfied with the settlement of said Auditor, he may, within twelve months, appeal to the First Comptroller of the Treasury, whose decision shall be final and conclusive. SEC. 28. That whenever the office of any postmaster shall become See soc. 8886,

S. vacant by reason of death, resignation, suspension, or by the expiration ". of the commission of a postmaster or his rejection by the Senate, or by the neglect or refusal of any person to take charge of the post office to which he is appointed, it shall be the duty of the Postmaster General, or the President (as the case may be) to supply such vacancy without delay, and it shall be the duty of the Postmaster General to promptly notify the Auditor of the change; * * *.

Sec. 29. That all orders and regulations of the Postmaster General See sec. 1 405, which may originate a claim, or in any manner effect the accounts of the postal service, shall be certified to the Auditor for the Post Office Department.

SEC. 35. * * * and the Auditor of the Treasury for the Post Office See sec. 4020, Department shall charge to the appropriation for mail transportation the salary and per diem of the assistant superintendents of the postal railway service;

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SEC. 41. That the accounts of the postal service shall be kept in such See_sec. 14049, a manner as to exhibit the amount of revenues derived respectively from "letter postage;"? "book, newspaper, and pamphlet postage;? "registered letters;!?? “box rents and branch offices;%? "revenue from money-order business;2' and “miscellaneous; and the amount of expenditures for each of the following objects, namely: “Transportation of the mail;"2"compensation of postmasters;i? "compensation of letter carriers;29 “compensation of clerks for post offices;?' “compensation of blank agents and assistants;" "mail depredations and special agents;'' “postage stamps and envelopes;ks? “ship, steamboat, and way letters;\? "dead letters; 2) mail bags;2"mail locks and keys;k?? and "postmarking and cancelling stamps;!?? "wrapping paper;"2? "twine;"? “letter balances;%? "office furniture;2? "advertising;?? “balances to foreign countries;12? "rent, light, and fuel for post offices;la? and "stationery;"? and "miscellaneous.”

SEC. 42. That unclaimed money in dead letters for which no owner See soo. 4060, can be found; all money taken from the mail by robbery, theft, or ". otherwise, which may come into the hands of any agent or employee of the United States, or any other person whatever; all fines and penalties imposed for any violation of the postal laws, except such part as may by law belong to the informer or party prosecuting for the same, and all money derived from the sale of waste paper or other public property of the Post Office Department, shall be deposited in the Treasury, under the direction of the Postmaster General, as part of the postal revenue. And the Postmaster General is hereby directed to cause to be placed to the credit of the Treasurer of the United States, for the service of the Post Office Department, the net proceeds of the money

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order business; and the receipts of the Post Office Department derived from this source during each quarter shall be entered by the Auditor of the Treasury for the Post Office Department, in the accounts of said

department, under the head of “revenue from money-order business.23 See sec. 3674, SEC. 47. That payments of money out of the Treasury on account of R. S.

the postal service shall be in pursuance of appropriation made by law, by warrants of the Postmaster General, registered and countersigned by the Auditor for the Post Office Department, and expressing on their

face the appropriation to which they should be charged. See sec. 4055, SEC. 48. That all payments on account of the postal service shall be R. S.

made to persons to whom the same shall be certified to be due by the auditor; but advances of necessary sums to defray expenses may be made by the Postmaster General to agents employed to investigate mail depredations, examine post routes, and offices, and on other like services, to be charged to them by the Auditor, and to be accounted

for in the settlement of their accounts. Seo sec. 294, SEC. 52. That the Auditor for the Post Office Department shall state

and certify quarterly to the Postmaster General on (an) account of the money paid by postmasters out of the receipts of their offices, and pursuant to appropriations, on accounts of the expenses of the postal service,

designating the heads under which such payments were made. See sec. 406, SEC. 53. That upon the certified quarterly statement by the Auditor R. S.

for the Post Office Department of the payment by postmasters on account of the postal service, the Postmaster General shall issue his warrant to the Treasurer to carry the amount to the credit of the postal revenues and to the debit of the proper appropriations upon the books of

the Auditor. See sec. 408, SEC. 55. That all deposits on account of the postal service shall be

brought into the Treasury by warrants of the Postmaster General, countersigned by the Auditor; and no credit shall be allowed for any

deposit until such warrant has been issued. Soo sec. 8885, SEC. 60. That when any postmaster shall be required to execute a R. S.

new bond, all payments made by him after the execution of such new bond may, if the Postmaster General or the Auditor shall deem it just, be applied first to discharge any balance which may be due from said

postmaster under his old bond. See sec. 3829, Sec. 61. That the Postmaster General shall establish post offices at R. S.

all such places on post roads established by law as he may deem expedient, and he shall promptly certify such establishment to the Auditor

for the Post Office Department. See sec. 3880, SEC. 63. That postmasters of the fourth and fifth class shall be apR. S.

pointed and may be removed by the Postmaster General and all others shall be appointed and may be removed by the President, by and with the advice and consent of the Senate, and shall hold their offices for four years unless sooner removed or suspended according to law, and all appointments and removals shall be notified to the Auditor for

the Post Office Department. Seo sec. 8884, SEC. 65. * * * on the death, resignation, or removal of a postR. S.

master, his bond shall be delivered to the Auditor for the Post Office

Department. See sec. 3856, SEC. 84. That the Postmaster General shall make all orders assigning R. S.

or changing the salaries of postmasters in writing, and record them in his journal, and notify the change to the auditor; and any change

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made in such salaries shall not take effect until the first day of the quarter next following such order: Provided, * * * SEC. 91. That the Postmaster General may discontinue any post. See sec. 3864,

R. S. office, and he shall promptly certify such discontinuance to the Auditor for the Post Office Department. SEC. 119. That the Postmaster General shall require each postmaster See act of Jan.

7, 1894, at a money-order office to render to the Post Office Department weekly, semiweekly, or daily accounts of all money orders issued and paid; of all fees received for issuing them; of all transfers and payments made from money-order funds, and all money received to be used for the payment of money orders or on account of money-order business. SEC. 120. That the Auditor for the Post Office Department shall See sec. 298,

2. S. keep the accounts of the money-order business separately and in such manner as to show the number and amount of money orders issued at each office, the number and amount paid, the amounts of fees received, and all the expenses of the money-order business. SEC. 122. That any postmaster, assistant, clerk, or other person. See sec. 4046,

2. S. employed in or connected with the business or operations of any moneyorder office who shall to his own use, in any way whatever, loan or deposit in any bank, exchange for other funds, any portion of the moneyorder funds shall be deemed guilty of embezzlement; and any such person, as well as every other person advising or participating therein, shall, on conviction thereof, for every such offence, be imprisoned for not less than six months and not more than ten years, and be fined in a sum equal to the amount embezzled; and any failure to pay over or produce any money-order funds intrusted to such person shall be taken to be prima facie evidence of embezzlement; and upon the trial of any indictment against any person for such embezzlement it shall be prima facie evidence of a balance against him to produce a transcript from the money-order account books of the Auditor for the Post Office Department. But nothing herein contained shall be construed to prohibit any postmaster depositing, under the direction of the Postmaster General, in a national bank designated by the Secertary of the Treasury for that purpose, to his own credit as postmaster, any money-order or other funds in his charge, nor prevent his negotiating drafts or other evidences of debt through such bank, or through United States disbursing officers, or otherwise, when instructed or required to do so by the Postmaster General for the purpose of remitting surplus moneyorder funds from one post office to another to be used in payment of money orders. That disbursing officers of the United States shall be required to issue, under regulations to be prescribed by the Secretary of the Treasury, duplicates of lost checks drawn by them in favor of any postmaster on account of money-order or other public funds received by them from some other postmaster. SEC. 262. That the Postmaster General shall deliver to the Auditor . See sec. 404,

. S. for the Post Office Department, within sixty days after the making of any contract for carrying the mail, a duplicate copy thereof. SEC. 311. That in the case of delinquency of any postmaster, con-. See sec. 296,

.S. tractor, or other officer, agent, or employee of the Post Office Department, in which suit may be brought, the auditor for said department shall forward to the Department of Justice certified copies of all papers in his office tending to sustain the claim.

SEC. 312. That copies of the quarterly returns of postmasters, and of Seo soc. 889, any papers pertaining to the accounts, in the office of the Auditor for

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the Post Office Department, and transcripts from the money-order account books of said office, when certified by the auditor under the seal of his office, shall be admitted as evidence in the courts of the

United States, both in criminal and civil cases, 890, SEC. 313. That in all suits for the recovery of balances due from

postmasters, a copy, duly certified under the seal of the Auditor for the Post Office Department, of the statement of any postmaster, special agent, or other person employed by the Postmaster General or the 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 last usual place of abode; that a sufficient time has elapsed for said letter to have reached its destination in the ordinary course of the inail; and that payment of such balance has not been received 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 upon the delinquent postmaster; but when the account of late postmasters has been once adjusted, and a demand has been made for the balance appearing due, and afterwards allowances are made or credits entered, it shall not be necessary to make further

demand for the new balance found to be due. See sec. 295 SEC. 315. That in all cases where a judgment shall have been obtained R. S.

for a debt or damages due the Post Office Department, and it shall satisfactorily appear that such judgment, or so much thereof as remains unpaid, can not be collected by due process of law, the auditor of the said department may, with the written consent of the Postmaster General, compromise such judgment and accept in satisfaction less than

the full amount thereof. See sec. 409, SEC. 316. That in all cases of fine, penalty, forfeiture, or disability,

or alleged liability, for any sum of money by way of damages or otherwise, under any provision of law in relation to the officers, employees, operations, or business of the postal service, the Postmaster General may prescribe such general rules and modes of proceeding as shall appear to be expedient for the government of the Auditor for the Post Office Department in ascertaining the fact in each case in which said auditor shall certify to him that the interests of the department probably require the exercise of the power conferred by this and the preceding section; and upon the fact being ascertained, said auditor may, with the written consent of the Postmaster General, mitigate or remit such fine, penalty, or forfeiture, remove such disability, or compromise, release, or discharge such claim for such sum of money, and damages, and on such terms as the said auditor shall deem just and expedient.

B. S.

REVISED STATUTES. Accounts, sal- SEC. 47. The salary and accounts for traveling expenses in going and arles, etc., Sentinin ate and House. returning from Congress of Senators shall be certified by the President

of the Senate, and those of Representatives and Delegates by the

Speaker of the House of Representatives. Accounts, sal. SEC. 48. The certificate given pursuant to the preceding section ate and House. shall be conclusive upon all the departments and officers of the Goy

ernment.

“19 Stat., 145. The Clerk of the House of Representatives is authorized and directed to sign, during the recess of Congress after the first

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