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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 mail; 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 demand has been made upon the delinquent postmaster; but when the account of a late postmaster has been once adjusted and settled, and a demand has been made for credits entered, it shall not be necessary to make a further demand for the new balance found to be due. Sec. 964. In all suits for balances due the Post Office Department, Taken from

act of July 2, interest thereon shall be recovered from the time of the default at the rate of six per centum a year.

SEC. 1659. Fines assessed, how to be levied.

SEC. 1660. The marshal shall pay all fines collected by him or his Failure of deputy, under the authority of the preceding section, into the Treasury fine into Treas. of the United States, within two months after he has received the ury. same, deducting five per centum for his compensation and in case of failure, it shall be the duty of the Comptroller of the Treasury to give notice to the district attorney of the United States, who shall proceed against the marshal in the district court, by attachment, for the recovery of the same.

Sec. 1725. All such consuls-general, consuls, commercial agents, Amended by and consular agents, as are allowed for their compensation the whole Dockery Act. or any part of the fees which they may collect,

shall make returns in such manner as the Secretary of State shall prescribe, of all such fees as they or any person in their behalf so collect.

SEC. 1766. No money shall be paid to any person for his compensation who is in arrears to the United States until he has accounted for and paid into the Treasury all sums for which he may be liable. In all cases where the pay or salary of any person is withheld in pursuance of this section, the accounting officers of the Treasury, if required to do 80 by the party, his agent, or attorney, shall report forthwith to the Solicitor of the Treasury the balance due; and the Solicitor shall, within sixty days thereafter, order suit to be commenced against such delinquent and his sureties.

(Further legislation on this subject will be found, if wanted, in 18 Stat., 481; 22 Stat., 54; and 27 Stat., 177.) SEC. 2618. The oath of office administered to any person appointed

See act of July

31, 1894, sec. 4. to any office under this title shall be certified under the hand and seal of the person by whom the same shall have been administered, and shall, within three months thereafter, be transmitted to the Commissioner of Customs. In default of taking such oath, or of transmitting a certificate thereof, the person failing shall be liable to a penalty of two hundred dollars.

Sec. 2620. All bonds required by law to be given by collectors, naval See sec. 2618, officers, surveyors, or other officers of the customs, shall be approved by the Commissioner of Customs and shall be filed in his office. SEC. 2639. Every collector, naval officer, and surveyor shall keep



sec. 19, July 31, accurate accounts of all fees and official emoluments received by him, 1894. and of all expenditures, specifying expenditures for rent, fuel, stationery, and clerk hire, and shall annually, within ten days after the thirtieth day of June, transmit the same, verified by oath, to the Commissioner of Customs, who shall annually lay an abstract of the same

Officers in arrears.











before Congress. Every collector, naval officer, or surveyor who omits or neglects to keep such account, or to transmit the same so verified,

shall be liable to a penalty of not more than five hundred dollars. Amended

Sec. 3143. Every collector before entering upon the duties of his act of Mar. 1,

office, shall execute a bond * * Said bond shall be filed in the

office of the First Comptroller of the Treasury. See sec. 8143, Sec. 3144. It shall be the duty of such collectors of internal revenue

as may be designated by the Secretary of the Treasury to act as disbursing agents of the Treasury for the payment of all expenses of collection of taxes and other expenditures for the internal revenue service within their respective districts, under regulations and instructions from the Secretary of the Treasury, on giving good and sufficient bond, with such sureties, in such form, and in such penal sum as shall be prescribed by the First Comptroller of the Treasury, and approved by the Secretary of the Treasury, for the faithful performance of their duties as such disbursing agents; but no additional compensation shall be

paid to collectors for such services.

Comp- SEC. 3217. When any collector fails either to collect or to render his troller designated as Comptrol account, or to pay over in the times provided by law, the First Compler of the Treas- troller of the Treasury shall, immediately after evidence of such delin

quency, report the same to the Solicitor of the Treasury * See sec. 3217, SEC. 3218. Every collector shall be charged with the whole amount

of taxes, whether contained in lists transmitted to him by the Commissioner of Internal Revenue, or by other collectors, or delivered to him by his predecessor in office, * * Provided, That it shall be proved to the satisfaction of the Commissioner of Internal Revenue, who shall certify the facts to the First Comptroller of the Treasury, that due diligence was used by the collector. And each collector shall also be credited with the amount of all property purchased by him for the use of the United States, provided he faithfully account for and pay over the proceeds thereof upon a resale of the same as

required by law. Testimony as SEC. 3488. In executing so so much of the preceding sections as proto steamboats.

vides for payment for steamboats and other vessels, and railroad engines and cars, lost or destroyed while in the military service of the United States, the Third Auditor of the Treasury is authorized, in person, or in such manner as he may deem most compatible with the public interests, to take testimony, and make such investigations as he may deem necessary in adjudicating claims; and for such necessary expenses incurred therein payment may be made upon the proper vouchers

certified and approved by the Third Auditor. Amended by SEC. 3622. Every officer or agent of the United States who receives sec, 12 of Dock.

public money which he is not authorized to retain as salary, pay, or emolument, shall render his accounts monthly. Such accounts, with the vouchers necessary to the correct and prompt settlement thereof shall be sent, by mail or otherwise, to the bureau to which they pertain, within ten days after the expiration of each successive month, and after examination there shall be passed to the proper accounting officer of the Treasury for settlement. Disbursing officers of the Navy shall, however, render their accounts and vouchers direct to the proper accounting officers of the Treasury. In case of the nonreceipt at the Treasury or proper bureau 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

ery Act.



in every



provisions of this section. The Secretary of the Treasury may, if in his
opinion the circumstances of the case justify it and require, extend
the time hereinbefore prescribed for the rendition of accounts. Nothing
herein contained shall, however, be construed to restrain the heads of
any of the departments from requiring such other returns or reports from
the officers or agents subject to the control of such heads of (department)
(departments) as the public interest may require.
SEC. 3623. All officers, agents, or other persons receiving public Distinct

counts required. moneys shall render distinct accounts of the application thereof, according to the appropriation under which the same may have been advanced to them.

SEC. 3624. Whenever any person accountable for public money See sec. 3217, neglects or refuses to pay into the Treasury the sum or balance reported to be due the United States, upon the adjustment of his account, the First Comptroller of the Treasury shall institute suit for the recovery of the same, adding to the sum stated to be due on such account, the commissions of the delinquent, which shall be forfeite instance where suit is commenced and judgment obtained thereon, and an interest of six per centum, from the time of receiving the money until it shall be repaid into the Treasury. SEC. 3625. Whenever any collector of the revenue, receiver of public Amended July

31, 1894, chap. money, or other officer who has received the public money before it is 174, sec.'4. paid into the Treasury of the United States, fails to render his account, or pay over the same in the manner or within the time required by law, it shall be the duty of the First Comptroller of the Treasury (or the Commissioner of Customs, as the case may be) to cause to be stated the account of such officer

* Sec. 3633. Whenever any officer employed in the civil, military, or Amended July

31, 1894 chap. naval service of the Government, to disburse the public money appro- 174, sec. '4. priated for those branches of the public service, respectively, fails to render his accounts, or to pay over, in the manner and in the times required by law, or by the regulations of the department to which he is accountable, any sum of money remaining in his hands, it shall be the duty of the First or Second Comptroller of the Treasury, as the case may be, who shall be charged with the revision of the accounts of such officer, to cause to be stated and certified the account of such delinquent officer to the Solicitor of the Treasury, who is hereby authorized and required immediately to proceed against such delinquent officer, in the manner directed in the six preceding sections. SEC. 3643. All persons charged by law with the safekeeping, transfer, Entry of each

deposit. and disbursement of the public moneys, other than those connected with the Post Office Department, are required to keep an accurate entry of each sum received and of each payment or transfer.

SEC. 3646. Whenever any original check is lost, stolen, or destroyed disbursing officers and agents of the United States are authorized, after the expiration of six months, and within three years from the date of such check, to issue a duplicate check; and the Treasurer, assistant treasurers, and designated depositaries of the United States are directed to pay such duplicate checks, upon notice and proof of the loss of the original checks, under such regulations in regard to their issue and payment, and upon the execution of such bonds, with sureties, to indemnify the United States, as the Secretary of the Treasury shall prescribe. This section shall not apply to any check exceeding in amount the sum of one thousand dollars.

Lost or stolen checks.








Duplicate SEC. 3647. In case the disbursing officer or agent by whom such lost, checks.

destroyed, or stolen original check was issued is dead or no longer in the service of the United States, it shall be the duty of the proper accounting officer, under such regulations 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.

(Further legislation on this subject of lost check will be found, if wanted, in 35 Stat., 415 and 643.)

Sec. 3673. All moneys appropriated for the use of the War and Navy June 19, 1878,

July 31, Departments shall be drawn from the Treasury, by warrants of the Sec1894.

retary of the Treasury, upon the requisitions of the Secretaries of those Departments, respectively, countersigned by the Second Comptroller

of the Treasury, and registered by the proper auditor. See act of Mar.

SEC. 3674. Payments of money out of the Treasury on account of 4, 1909, sec. 1.

the postal service shall be in pursuance of appropriations 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. Amended by SEC. 3675. All warrants drawn by the Secretary upon the Treasurer act of July 31,

°10 of the United States shall specify the particular appropriation to which and 11.

the same should be charged; and the moneys paid by virtue of such warrants shall, in conformity therewith, be charged to such appropria

tion in the books of the Secretary, First Comptroller, and Register. Expenses and

SEC. 3681. No accounting or disbursing officer of the Government shall allow or pay any account or charge whatever, growing out of, or in any way connected with, any commission or inquiry, except courtsmartial or courts of inquiry in the military or naval service of the United States, until special appropriations shall have been made by law to pay such accounts and charges. This section, however, shall not extend to the contingent fund connected with the foreign inter

course of the Government, placed at the disposal of the President. Balances of Sec. 3691. All balances of appropriations which shall have remained appropriations.

on the books of the Treasury, without being drawn against in the settlement of accounts, for two years from the date of the last appropriation made by law, shall be reported by the Secretary of the Treasury to the Auditor of the Treasury, whose duty it is to settle accounts thereunder, and the Auditor shall examine the books of his office and certify to the Secretary whether such balances will be required in the settlement of any accounts pending in his office; and if it appears that such balances will not be required for this purpose, then the Secretary may include such balances in his surplus-fund warrant, whether the head of the proper department shall have certified that it may be carried into the General Treasury or not. But no appropriation for the payment of the interest or principal of the public debt, or to which a longer duration

is given by law, shall be thus treated. Inspection of Sec. 3712. The proper accounting officer of the Treasury shall be fuel, District of Columbia.

furnished with a copy of the appointment of each inspector, weigher,

and measurer appointed under the preceding section. [Sec. 3711, R.S.] Payments for SEC. 3713. It shall not be lawful for any accounting officer to pass coal and wood in District of Co- or allow to the credit of any disbursing officer in the District of Columbia

any money paid by him for purchase of anthracite or bituminous coal or for wood, unless the voucher therefor is accompanied by a certificate




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See acts of


of the proper inspector, weigher, and measurer that the quantity paid for has been determined by such officer.

SEC. 3743 (as amended 1877 and 1894). All contracts to be made, Deposit of con. by virtue of any law, and requiring the advance of money, or in any manner connected with the settlement of public accounts, shall be deposited promptly in the offices of the Auditors of the Treasury, according to the nature of the contracts: Provided, That this section shall not apply to the existing law in regard to the contingent funds of Congress. SEC. 3753. * Property owned by the United States attached Payment

certain judg. for claim against such property.

against property of the

Government. SEC. 3754. Whenever such claim is for the payment of Payment

certain judg: money and the same is by such judgment found to be due, the presenta- ments against tion' of a duly authenticated copy of the record of such judgment and property of the

. proceedings shall be sufficient evidence to the proper accounting officers for the allowance thereof; and the same shall thereupon be allowed and paid out of any moneys in the Treasury not otherwise appropriated. The amount so to be allowed and paid shall not, however, exceed the value of the interest of the United States in the property in question. SEC. 3829. The Postmaster General shall establish post offices at all Taken from

act of June 8, such places on post roads established by law as he may deem expedient, 1872. and he shall promptly certify such establishment to the Sixth Auditor. SEC. 3830. All appointments and removals (of postmasters)

June 23, 1874, shall be notified to the Sixth Auditor.

and July 12, Sec. 3834. Every postmaster, before entering upon the duties of Taken from

act of June 8, his office, shall give bond, with good and approved security, and in 1872. such penalty as the Postmaster General shall deem sufficient, conditioned for the faithful discharge of all duties and trusts imposed on him either by law or the rules and regulations of the department; and where an office is designated as a money-order office, the bond of the postmaster shall contain an additional condition for the faithful performance of all duties and obligations in connection with the money-order business. On the death, resignation, or removal of a postmaster, his bond shall be delivered to the Sixth Auditor. The bond of any married woman who may be appointed postmaster shall be binding upon her and her sureties and she shall be liable for misconduct in office as if she were sole. SEC. 3835. Whenever any postmaster is required to execute a new


act of Feb. 4, bond, all payments made by him after the execution of such new 1879. bond may, if the Postmaster General or the Sixth Auditor deem it just, be applied first to discharge any balance which may be due from such postmaster under his old bond.

SEC. 3836. Whenever the office of any postmaster becomes vacant, the Postmaster General or the President shall supply such vacancy 1895, relative to

by act of Mar. 2, without delay, and the Postmaster General shall promptly notify the examination Sixth Auditor of the change; Sec. 3856. The Postmaster General shall make all orders assigning or

3, 1883, sec. 3. changing the salaries of postmasters in writing, and record them in his journal, and notify the change to the Sixth Auditor.

Sec. 3862. Vouchers for all deductions made by a postmaster out of the receipts of his office, on account of the expenses of the postal service, act of June 8, shall be submitted for examination and settlement to the Sixth Auditor,




of .


See act of Mar.



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