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liability on account of the provisions, clothing, small stores, and money

so proved to have been captured or lost. Taken from Sec. 285. Every disbursement of public moneys or disposal of resolution 17, of Mar. 3, 1849. public stores, made by a disbursing officer pursuant to an order of any

commanding officer of the Navy, shall be allowed by the proper accounting officers of the Treasury, in the settlement of the accounts of the officer upon satisfactory evidence of the making of such order, and of the payment of money or disposal of stores in conformity with it; and the commanding officer by whose order such disbursement or

disposal was made shall be accountable for the same. Taken from SEC. 286. The proper accounting officers of the Treasury are authoract of July 1864.

ized, 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 from 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 to have

occurred. Taken from SEC. 287. The proper accounting officers of the Treasury are authoract of July 1, 1864.

“?ized, 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, 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 credits 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 accounting officers are authorized to adjust and settle such accounts on principles of equity and

justice. Taken from SEC. 288. The proper accounting officers of the Treasury Departact of July 4, 1864.

ment are 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, or in action with the enemy, has been or may be sunk or otherwise destroyed, to allow and pay each person not an officer employed on the vessel so sunk or destroyed and whose personal effects have been lost, a sum not exceed

ing sixty dollars, as compensation for the loss of his personal effects. See sec. 290, SEC. 289. In the case of the death of any such petty officer, seaman, R. S.

or other person not an officer, such payment shall be made to the widow, child or children, father, mother, or brothers and sisters jointly, following that order of preference; such credits and gratuity to be paid

out of any money in the Treasury not otherwise appropriated. Further provi. SEC. 290. In case any officer of the Navy or Marine Corps on board Satino moda hu a vessel in the employ of the United States which by any casualty, or sation made by act, of Mar. 3, in action with the enemy, at any time since the nineteenth day of 1885.

April, eighteen hundred and sixty-one, has been or may be sunk or destroyed, shall thereby have lost his personal effects, without negligence or want of skill or foresight on his part, the proper accounting officers are authorized, with the approval of the Secretary of the Navy, to allow to such officer a sum not exceeding the amount of his sea pay for one month as compensation for such loss. But the accounting

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officers shall in all cases require a schedule and certificate from the officer making the claim for effects so lost. SEC. 291. Whenever any sum of money has been or shall be issued, Taken from

act of Feb. 9, from the Treasury for the purpose of intercourse or treaty with foreign 1798. nations, in pursuance of any law, the President is authorized to cause the same to be duly settled annually with the proper accounting officers of the Treasury, by causing the same to be accounted for, specifically, if the expenditure may, in his judgment, be made public, and by making or causing the Secretary of State to make a certificate of the amount of such expenditures as he may think it advisable not to specify; and every such certificate shall be deemed a sufficient voucher for the sum therein expressed to have been expended.

SEC. 292. The Sixth Auditor shall superintend the collection of all One of the debts due the Post Office Department, and all penalties and forfeitures ties" of Auditor imposed for any violation of the postal laws, and take all such other for Post Office

Department. 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 such penalties and forfeitures are the consequence of unlawful acts affecting the revenues or property of the Post Office Department SEC. 293. The Sixth Auditor shall keep the accounts of the money. One of the

“ further du. order business separately, and in such manner as to show the number ties" of Auditor and amount of money orders issued at each office, the number and for Post Office

Department. amount paid, the amount of fees received, and all expenses of the money-order business. Sec. 294. The Sixth Auditor shall state and certify quarterly to the One of the

“further Postmaster General an account of the money paid by postmasters out tida

du. of the receipts of their offices, and pursuant to appropriations, on for Post Office

Department. account of the expenses of the postal service, designating the heads"! under which such payments were made.

SEC. 295. Whenever a judgment is obtained for a debt or damages One of the due the Post Office Department, and it satisfactorily appears that such Wharther madu: judgment, or so much thereof as remains unpaid, cannot be collected for Post Office

Department. by due process of law, the Sixth Auditor may, with the written consent of the Postmaster General, compromise such judgment, and accept in satisfaction less than the full amount thereof.

. Sec. 296. In case of delinquency of any postmaster, contractor, or One of the other officer, agent, or employee of the Post Office Department, in theatre Auditor which suit is brought, the Sixth Auditor shall forward to the Depart- for Post Office

Department. ment of Justice certified copies of all papers in his office tending to " sustain the claim. SEC. 297. The several auditors are empowered to administer oaths See acts of

Mar. 3, 1817,. to witnesses in any case in which they may deem it necessary for the June 8, 1872, due examination of the accounts with which they shall be charged. and

SEC. 298. Any mayor of a city, justice of the peace, or judge of any See sec. 297, court of record in the United States may administer oaths, in relation supra. to the examination and settlement of the accounts committed to the charge of the Sixth Auditor.

SEC. 299. All accounts of the United States district attorneys for Compensation services rendered in cases instituted in the courts of the United States, neys as provided

of district attoror of any State, when the United States is interested, but is not a party

for under secs. of record, or in cases instituted against the officers of the United States, and subsequent

statutes. or their deputies or duly appointed agents, for acts committed or

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omitted 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 law for similar services in

cases in which the United States is a party. See act of Feb. Sec. 300. Whenever the disbursing officer or agent by whom was 2, 1872.

issued any check which has been lost, destroyed, or stolen, is dead, or no longer in the service of the United States, the proper accounting officer shall, under such regulations as the Secretary of the Treasury may prescribe, state an account in favor of the owner of such original check for the amount thereof, and charge such amount to the account

of such officer or agent. Amended by SEC. 300A. All claims of loyal citizens in States not in rebellion, for act of Feb. 18 1875, accounts quartermaster's stores actually furnished to the Army of the United relating to mili. taryanstablish: States, and receipted for by the proper officer receiving the same, or ment, settled by which may have been taken by such officers without giving such Auditor War Department. receipt, may be submitted to the Quartermaster General of the United

States, accompanied with such proofs as each claimant can present of the facts in his case, and it shall be the duty of the Quartermaster General to cause such claim to be examined, and if convinced that it is just, and of the loyalty of the claimant, and that the stores have been actually received or taken for the use of, and used by the Army, then to report each case to the Third Auditor of the Treasury, with a recom

mendation for settlement. See 300A su SEC. 300B. All claims of loyal citizens in States not in rebellion, for pra.

subsistence actually furnished to the Army and receipted for by the proper officer receiving the same, or which may have been taken by such officers without giving such receipt, may be submitted to the Commissary General of Subsistence, accompanied by such proof as each claimant may have to offer; and it shall be the duty of the Commissary General of Subsistence to cause each claim to be examined, and if convinced that it is just, and of the loyalty of the claimant, and the stores have actually been received, or taken for the use of, and used by the Army, then to report each case for payment to the Third Auditor

of the Treasury with a recommendation for settlement. * * * Amended by Sec. 305. The Treasurer shall receive and keep the moneys of the sec. 11 of Dockery Act.

United States, and disburse the same upon warrants drawn by the Secretary of the Treasury, countersigned by either comptroller * * *. He shall render his accounts to the First Comptroller quarterly, or oftener, * * *. He shall at all times submit to the Secretary of the Treasury and the First Comptroller or either of them, the inspection of the moneys in his hands.

Sec. 307. Vouchers for drafts remaining unpaid. Amended by SEC. 311. The Treasurer shall, on the third day of every session of sec. 16 of Dock

Congress, lay before the Senate and House of Representatives fair and ery Act.

accurate copies of all accounts by him from time to time rendered to and settled with the First Comptroller, as also a true and perfect

account of the state of the Treasury. Amended by SEC. 313. It shall be the duty of the Register; * * *, to receive sec. 10 of the Dockery Act." from the First Comptroller and Commissioner of Customs the accounts

which shall have been finally adjusted, and preserve such accounts

with their vouchers and certificates. * * * Superseded by SEC. 317. The Commissioner of Customs shall examine all accounts Dockery Act.

settled by the First Auditor relating to the receipts from customs, including accounts of collectors and other officers of the customs, and certify the balances arising thereon to the Register. [And shall perform all the acts and exercise all the power relating to the receipts from customs and the accounts of collectors and the other officers of the customs or connected therewith, devolved by section two hundred and sixty-nine upon the First Comptroller in regard to other receipts and other accounts.] SEC. 318. The Commissioner of Customs shall report to the Secretary Superseded by

e Dockery Act, of the Treasury official forms to be used in the different offices for collecting the public receipts from customs, and all the manner and form of keeping the accounts of persons employed therein. SEC. 396. * * * (Duties of Postmaster General). Sixth. To con- Expenses

postal service. trol, according to law, and subject to the settlement of the Sixth Auditor, Postas all expenses incident to the service of the Department. SEC. 404. The Postmaster General shall deliver to the Sixth Auditor, Taken from

act of June 8, within sixty days after the making of any contract for carrying the mail, 1872. " a duplicate copy thereof. SEC. 405. All orders and regulations of the Postmaster General Taken from

act of June 8, which may originate a claim, or in any manner affect the accounts of 1872. the postal service, shall be certified to the Sixth Auditor. SEC. 406. Upon the certified quarterly statement by the Sixth Taken from

act of June 8, Auditor of the payments by postmasters on accounts of the postal 1872. service, the Postmaster General shall issue his warrant to the Treasurer to carry the amount to the credit of the postal revenue and to the debit of the proper appropriation upon the books of the auditor. SEC. 407. The postal revenue and all the debts due the Post Office Amended by

act of Jan. 22, Department shall, when collected, be paid into the Treasury of the 1894. United States, under the direction of the Postmaster General, and the Treasurer, assistant treasurer, or designated depository receiving such payment, shall give the depositor duplicate receipts therefor. Sec. 408. All deposits on account of the postal service shall be Taken from

act of June 8, brought into the Treasury by warrants of the Postmaster General, 1892. countersigned by the auditor; and no credit shall be allowed for any deposit until such warrant has been issued.

Sec. 409. In all cases of fine, penalty, forfeiture, or .disability, or one of the alleged liability for any sum of money by way of damages or other- ties" of the Au. wise, under any provision of law in relation to the officers, employees, Office

ditor for Post

Departoperations, or business of the postal service the Postmaster General ment. may prescribe such general rules and modes of proceeding as shall appear to be expedient, for the government of the Sixth Auditor, in ascertaining the facts in each case in which the Auditor shall certify to him that the interests of the department probably require the exercise of his powers over fines, penalties, forfeitures, and liabilities, and upon the fact being ascertained the 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 Auditor shall deem just and expedient. SEC. 456. All returns relative to the public lands shall be made to Amended by

sec. 7 of the the Commissioner of the General Land Office; and he shall have power Dockery Act. to audit and settle all public accounts relating to the public lands; and upon the settlement of any such account, he shall certify the balance, and transmit the account with the vouchers and certificate to the First Comptroller of the Treasury for his examination and decision thereon. SEC. 792. Every marshal to whom any execution upon a judgment Taken from

act of July 2, in any suit for moneys due on account of the Post Office Department 1836.

has been directed shall make returns to the Sixth Auditor, at such times as he may direct, of the proceedings which have taken place upon

the said process of execution. See secs. 886 to SEC. 882. Copies of any books, records, papers, or documents in any 890, R. S.

of the executive departments, authenticated under the seals of such departments, respectively, shall be admitted in evidence equally with

the originals thereof. Taken from SEC. 883. Copies of any documents, records, books, or papers in the the act of Feb. office of the Solicitor of the Treasury, certified by him under the seal 22, 1849.

of his office, or, when his office is vacant, by the officer acting as Solicitor

for the time, shall be evidence equally with the originals. These tran. SEC. 886. When suit is brought in any case of delinquency of a revescripts are now nue officer, or other person accountable for public money, a transcript certified by the Secretary or As. from the books and proceedings of the Treasury Department, or, when sistant Secretary of the Treasury, the suit involves the accounts of the War or Navy Departments, certified

by the Auditors, respectively, charged with the examination of those accounts, and authenticated under the seal of the Treasury Department, shall be admitted as evidence, and the court trying the cause shall be authorized to grant judgment and award execution accordingly. And all copies of bonds, contracts, or other papers relating to, or connected with, the settlement of any account between the United States and an individual, when certified by the Register, or by such Auditor, as the case may be, to be true copies of the originals on file, and authenticated under the seal of the Department, may be annexed to such transcripts, and shall have equal validity, and be entitled to the same degree of credit which would be due to the original papers if produced and authenticated in court: Provided, That where suit is brought upon a bond or other sealed instrument, and the defendant pleads “non est factum," or makes his motion to the court, verifying such plea or motion by his oath, the court may take the same into consideration, and if it appears to be necessary for the attainment of justice, may require the production of the original bond, contract, or other

paper specified in such affidavit. See act of Aug. SEC. 887. Upon the trial of any indictment against any person 6, 1846.

for embezzling public moneys, it shall be sufficient, for the purpose of showing a balance against such person, to produce a transcript from the books and proceedings of the Treasury Department, as provided

by the preceding section. One of the Sec. 889. Copies of the quarterly returns of postmasters and of any further the du: papers pertaining to the accounts in the Office of the Sixth Auditor, ditor for the and transcripts from the money-order account books of the Post Office Post Office De. partment. Department, when certified by the Sixth Auditor under the seal of

his office, shall be admitted as evidence in the courts of the United States, in civil suits and criminal prosecutions, and in any civil suit, in case of delinquency of any postmaster or contractor, a statement of the account, certified as aforesaid, shall be admitted in evidence, and the court shall be authorized thereupon to give judgment and award execution, subject to the provisions of law as to proceedings in

such civil suits. One of the SEC. 890. In all suits for the recovery of balances due from post“further du. ties" of the Au- masters, a copy, duly certified under the seal of the Sixth Auditor, Onter otra of the statement of any postmaster, special agent, or other person, partment. See employed by the Postmaster General or the Auditor for that purpose, secs. 886, 889, 4046.

that he has mailed a letter to such delinquent postmaster at the post

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