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Taken from act of June 8, 1872.

Amended Mar. 3, 1897.

See sec. 890, R. S.

Taken from act of June 8, 1872.

and no such deduction shall be valid unless found to be in conformity with law.

SEC. 3864. The Postmaster General may discontinue any post office where the safety and security of the postal service and revenues are endangered from any cause whatever, or where the efficiency of the service requires such discontinuance, and he shall promptly certify such discontinuance to the Sixth Auditor.

SEC. 4020. The Postmaster General may appoint two agents to superintend the railway postal service, each of whom shall be paid out of the appropriation for the transportation of the mail, a salary at the rate of two thousand five hundred dollars a year, with an allowance for traveling and incidental expenses, while actively employed in the service, of not more than five dollars a day; and the Sixth Auditor shall charge to the appropriation for mail transportation the salary and per diem of the assistant superintendents of the postal railway service; and to the appropriation for the free-delivery system the salary and per diem of the special agent detailed for that service and the salary and per diem of the special agents employed in the money-order service shall be paid out of the proceeds of that service.

SEC. 4046. * * * and upon the trial of any indictment against any person for such embezzlement (for money-order funds), it shall be prima facie evidence of a balance against him to produce a transcript from the money-order account books of the Sixth Auditor.

SEC. 4049. The accounts of the postal service shall be kept in such a manner as to exhibit separately the amount of revenue derived from the following resources respectively:

First. Letter postage.

Second. Book, newspaper, and pamphlet postage.

Third. Registered letters.

Fourth. Box rents and branch offices.

Fifth. Postage stamps and envelopes.

Sixth. Dead letters.

Seventh. Fines and penalties.

Eighth. Revenue from money-order business.

Ninth. Miscellaneous.

And they shall exhibit separately the amount of expenditures made for each of the following objects, respectively:

First. Transportation of the mails.

Second. Compensation of postmasters.

Third. Compensation of letter carriers.

Fourth. Compensation of clerks for post offices.

Fifth. Compensation of blank agents and assistants.

Sixth. Mail depredations and special agents.

Seventh. Postage stamps and envelopes.

Eighth. Ship, steamboat, and way letters.

Ninth. Dead letters.

Tenth. Mail bags.

Eleventh. Mail locks and keys.

Twelfth. Postmarking and canceling stamps.

Thirteenth. Wrapping paper.

Fourteenth. Twine.

Fifteenth. Letter balances.

Sixteenth. Office furniture.

Seventeenth. Advertising.

Eighteenth. Balances to foreign countries.

Nineteenth. Rent, light, and fuel for post offices.

Twentieth. Stationery.

Twenty-first. Miscellaneous.

Taken from

act of June 8,

SEC. 4050. Unclaimed money in dead letters for which no owner can be found; all money taken from the mail by robbery, theft, or otherwise, 1872. 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 shall 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-order business; and the receipts of the Post Office Department derived from this source during each quarter shall be entered by the Sixth Auditor in the accounts of such department, under the head of "revenue from money-order business."

Taken from

1872.

SEC. 4055. All payments on account of the postal service shall be made to persons to whom the same shall be certified to be due by the act of June 8, Sixth 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.

SEC. 4579. Whenever distressed seamen of the United States are First Comptroller,

now

transported from foreign ports where there is no consular officer of the Comptroller of United States, to ports of the United States, there shall be allowed to the Treasury. the master or owner of each vessel, in which they are transported, such reasonable compensation, in addition to the allowance now fixed by law, as shall be deemed equitable by the First Comptroller of the Treasury.

now of

SEC. 5218. In all cases where an association has paid or may pay in First Comptroller, excess of what may be or has been found due from it, on account of the Comptroller duty required to be paid to the Treasurer of the United States, the the Treasury. association 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.

SEC. 5492. Every person who, having moneys of the United States in his hands or possession, fails to make deposit of the same with the Treasurer, or some assistant treasurer, or some public depository of the United States, when required to do so by the Secretary of the Treasury, or the head of any other proper department, or by the accounting officers of the Treasury, shall be deemed guilty of embezzlement thereof,

* *

*

Act approved June 16, 1874, chap. 285, "An act making appropriations for the support of the Army for the fiscal year ending June thirtieth, eighteen hundred and seventy-five, and for other purposes." (18 Stat., 75.)

Failure to de

posit.

SEC. 2. That all balances of appropriations, for whatever account, Appropriamade for the service of the Departments of the Quartermaster General tions when carried to surplus and of the Commissary General of Subsistence, prior to July first, funds. eighteen hundred and seventy-two, which on the thirtieth day of June,

eighteen hundred and seventy-four, shall remain on the books of the Treasury, shall be carried to the surplus fund, except such as the Auditor of the Treasury whose duty it is to settle the accounts against such appropriations shall certify to the Secretary of the Treasury to be necessary in the settlement of such accounts as have been reported to him for payment by the quartermasters and the Commissary General, and Third Auditor of the Treasury shall continue to receive, examine, and consider the justice and validity of such claims as shall be brought before them under the act of July fourth, eighteen hundred and sixtyfour, and the acts amendatory thereof; and the Secretary of the Treasury shall make report of each claim allowed by them, at the commencement of each session of Congress to the Speaker of the House of Representatives, who shall lay the same before Congress for consideration.

funds.

Act approved June 20, 1874, chap. 328, "An act making appropriations for the legislative, executive, and judicial expenses of the Government for the year ending June thirtieth, eighteen hundred and seventy-five, and for other purposes." (18 Stat., 110.)

Appropria. SEC. 5. That from and after the first day of July, eighteen hundred tions when carried to surplus and seventy-four, and of each year thereafter, the Secretary of the Treasury shall cause all unexpended balances of appropriations which shall have remained upon the books of the Treasury for two fiscal years, to be carried to the surplus fund and covered into the Treasury: Provided, *

Amendments to act of June 8, 1872.

* *

An act approved June 23, 1874, chap. 456, "An act making appropriations for the service of the Post Office Department for the fiscal year ending June thirtieth, eighteen hundred and seventy-five, and for other purposes." (18 Stat., 233.)

SEC. 11. That the sixty-third, eightieth, eighty-first, eighty-second, eighty-third, eighty-fourth, and eighty-sixth sections of the said act "to revise, consolidate, and amend the statutes relating to the Post Office Department," approved June eighth, eighteen hundred and seventy-two, be amended as follows:

Appoint- SEC. 80. * * * and postmasters of the fourth class shall be ments, postmasters, notified to appointed and may be removed by the Postmaster General, by whom Post Office De- all appointments and removals shall be notified to the Auditor for the Post Office Department.

partment.

Duplicate re

eral.

SEC. 81. * * * be ascertained and fixed by the Postmaster Genturns, postmas- eral, from their respective quarterly returns to the Auditor for the Post ter's reports to Postmaster Gen- Office Department, * * *. And in order to ascertain the amount of the postal receipts of each office, the Postmaster General may require postmasters to furnish duplicates of their quarterly returns to the Auditor at such times and for such periods as he may deem necessary in each case: SEC. 82. *

Receipts to be

reported by Auditor.

Auditor notified of changes of salaries.

*

*

*

* *

the Auditor shall report such fact to the Postmaster General, in order that such postmaster may be assigned to his proper class, and his salary fixed as heretofore provided.

SEC. 84. That the Postmaster General shall make all orders assigning or changing the salaries of postmasters in writing, and record them in his journal, and notify the change to the Auditor; *

* *

Act approved February 18, 1875, chap. 80, "An act to correct errors and supply omissions in the Revised Statutes of the United States." (18 Stat., 317.)

Chapter four of title seven is amended by adding, after section three hundred, the following sections:

Claims for

Quartermaster's

"SEC. 300A. All claims of loyal citizens not in the rebellion, for quartermaster's stores actually furnished to the Army of the United stores. States, 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 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, thereto report each case to the Third Auditor of the Treasury, with a recommendation for settlement.

"SEC. 300B. All claims of loyal citizens in States not in rebellion for 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 that 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."

The provisions of the above two sections shall extend to the State of Tennessee, and the counties of Berkeley and Jefferson in the State of West Virginia. But the provisions of the above two sections shall not authorize the payment of claims for the occupation of, or injury to, real estate in any State declared in insurrection during the rebellion.

Act approved February 22, 1875, chap. 95, "An act regulating fees and costs, and for other purposes." (18 Stat., 333.)

Claims for subsistence.

Accounts for

SEC. 1. Accounts for costs, &c., of clerks, marshals, and district attor- costs, etc., neys; how provided.—And it shall be the duty of the clerk to forward clerks, mar shals, and at, the original accounts and vouchers of the officers above specified, when torneys. approved, to the proper accounting officers of the Treasury, and to retain in his office the duplicates, where they shall be open to public inspection at all times. Nothing contained in this act shall be deemed in any wise to diminish or affect the right of revision of the accounts to which this act applies by the accounting officers of the Treasury as exercised under the laws now in force.

Act approved March 3, 1875, chap. 128, "An act making appropriations for the service of the Post Office Department for the fiscal year ending June thirtieth, eighteen hundred and seventy-six, and for other purposes." (18 Stat., 343.)

Accounts,

SEC. 4. That hereafter the Sixth Auditor shall keep the accounts postal service, in his office so as to show the expenditures of the Post Office Depart- how to be kept. ment under each item of appropriation provided by law.

Act approved March 3, 1875, chap. 130, "An act making appropriations for sundry civil expenses of the Government for the fiscal year ending June thirtieth, eighteen hundred and seventy-six, and for other purposes." (18 Stat., 396.)

Chief clerks SEC. 2. That on and after July first, eighteen hundred and seventyabolished; deputy auditors five the organization of the Treasury Department and the several offices thereof, and the annual salaries paid to the persons therein shall be as follows, to wit:

authorized.

*

* *

That the duties heretofore prescribed by law and performed by the chief clerks in the several bureaus named shall hereafter devolve upon, and be performed by the several deputy comptrollers, deputy auditors, deputy register, and deputy commissioner herein named:

* * *

See act of Aug. 15, 1876.

Act approved March 3, 1875, chap. 132, “An act making appropriations
for the current and contingent expenses of the Indian Department,
and for fulfilling treaty stipulations with various Indian tribes, for
the year ending June thirtieth, eighteen hundred and seventy-six,
and for other purposes." (18 Stat., 450.)
SEC. 7. *

*

* That copies of all contracts made by the Commissioner of Indian Affairs, or any other officer of the Government, for the Indian service, shall be furnished to the Second Auditor of the Treasury before payment shall be made thereon.

Annual re

port Auditor

Act approved July 12, 1876, chap. 179, "An act making appropriations for the services of the Post Office Department for the fiscal year ending June thirtieth, eighteen hundred and seventy-seven, and for other purposes." (19 Stat., 80.)

SEC. 4. That the annual reports of the Auditor of the Treasury for Post Office De- the Post Office Department to the Postmaster General shall show the partment.

See sec. 3830, R. S.

Contracts, Indian service.

financial condition of the Post Office Department at the close of each fiscal year, and be made a part of the Postmaster General's annual report to Congress for that fiscal year.

SEC. 6. (All appointments and removals of postmasters) "shall be notified to the Auditor for the Post Office Department" (by the Postmaster General).

Act approved August 15, 1876, chap. 289, "An act making appropriations for the current and contingent expenses of the Indian Department, and for fulfilling treaty stipulations with various Indian tribes, for the year ending June thirtieth, eighteen hundred and seventy-seven, and for other purposes." (19 Stat., 199.)

SEC. 3. That in all lettings of contracts in connection with the Indian service, the proposals or bids received shall be filed and preserved; and in the annual report of the Commissioner of Indian Affairs, there shall be embodied a detailed and tabular statement of all bids and proposals received for any services, supplies, or annuity goods for the Indian service, together with a detailed statement of all awards of contracts made for any such services, supplies, and annuity goods for

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