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debt and such further duties as may be prescribed by the Secretary of the Treasury.

SEC. 11. Every requisition for an advance of money, Requisition for before being acted on by the Secretary of the Treasury, R.S., secs. 366, shall be sent to the proper Auditor for action thereon as required by section twelve of this Act.

All warrants, when authorized by law and signed by the Warrants. Secretary of the Treasury, shall be countersigned by the signed. Comptroller of the Treasury,

and all warrants for the payment of money shall be - -to be accompaaccompanied either by the Auditor's certificate, mentioned niod, how. in section seven of this Act, or by the requisition for advance of money,

which certificate or requisition shall specify the particu. Appropriation, lar appropriation to which the same should be charged, R. s., sec: 3675. instead of being specitied on the warrant, as now provided by section thirty-six hundred and seventy-five of the Revised Statutes; and shall also go with the warrant to the Treasurer, who

requisition, shall return the certificate or requisition to the proper tion. Auditor, with the date and amount of the draft issued indorsed thereon.

Requisitions for the payment of money on all audited Requisitions, accounts, or for covering money into the Treasury, shall quired. not hereafter be required.

And requisitions for advances of money shall not be R.S.,secs. 366, countersigned by the Comptroller of the Treasury.

SEC. 21. All accounts stated by the Auditors before the July 31, 1894. first day of October, eighteen hundred and ninety-four, and then pending for settlement in the offices of the First or

counts pending Second Comptroller, or the Commissioner of Customs, shall be revised by the Comptroller of the Treasury in the manner provided by existing law, and the balances arising thereon shall be certified to the Division of Bookkeeping and Warrants.

SEC. 22. It shall be the duty of the Secretary of the Secretary of Treasury to make appropriate rules and regulations for make rules. carrying out the provisions of this Act, and for transferring or preserving books, papers, or other property appertaining to any office or branch of business affected by it. It shall also be the duty of the heads of the several Rules, etc., by

Departments, Executive Departments and of the proper officers of other etc. Government establishments, not within the jurisdiction of Soes. 12, 14, any Executive Department, to make appropriate rules and regulations to secure a proper administrative examination of all accounts sent to them, as required by section twelve of this Act, before their transmission to the Auditors, and

444, 3673.

Revision of ac.

Oct. 1, 1894.

Note 3.–By Department circular, No. 145, of September 29, 1894, the Secretary of the Treasury made the following order: To the heads of Bureaus and Oflices, Treasury Department, and Chiefs of Divisions, Requisitions Secretary's Office, Treasury Department:

for advances; It is hereby directed that, on and after October 1 next, all requisitions for advances how made. to disbursing officers shall be signed by the head of the proper bureau instead of by the disbursing officers themselves; and

That requisitions upon drafts drawn upon the Secretary of the Treasury by con-
Bular officers shall originate in the office of the Auditor for the State and other
Departinents and be signed by him, instead of by the Comptroller, as heretofore.


Claims not reopened.



for the execution of other requirements of this Act in so far as the same relate to the several Departments or establishments.

SEC. 23. Nothing in this Act shall be construed to authorize the re-examination and payment of any claim or account which has heretofore been disallowed or settled.

SEC. 24. The provisions of sections three to twenty-three ing system in force, Oct. 1, 1894. inclusive of this Act shall be in force on and after the first

day of October, eighteen hundred and ninety-four. Repeal.

SEC. 25. All laws or parts of laws inconsistent with this

Act are repealed. Title 7, chap. 1.

SEC. 236. 'All claims and demands whatever by the

ac. United States or against them, and all accounts whatever be adjusted. in which the United States are concerned, either as debt

Mar. 3:08.7, s. ors or as creditors, shall be settled and adjusted in the 2, p. 366.

Department of the Treasury. Mar. 29, 1894. That instead of forwarding to the accounting officers of the 28 Stat. L., 47. Treasury Department returns of public property entrusted Supp. R. S., P. to the possession of officers or agents, 174-5.

Property ac the Quartermaster-General, forwarded to

the Commissary-General of Subsistence,
Treasury De the Surgeon General,

the Chief of Engineers,
the Chief of Ordnance,

Public counts, where to

See note 4.

counts not to be

R. S., dec. 226.

See notes 5 and 6.

Note 4.-Settlements made of the accounts of individuals by the accounting offi. cers appointed by law, are al and conclusive so ar as the Executive Departments are concerned. Aggrieved parties can apply to Congress. (Op., I, 624; II, 302; V, 176.)

Adjusted accounts should not, as a rnle, be reopened without authority of law. (Op., II, 625, 640; III, 148, 461, 521; IV, 378; X, 231; XI, 129.)

If duly settled, adjusted, and closed by the proper officers, upon a full knowledge of all the facts, and no errors in calculation have been made, an account can not be reopened without express authority of law. (Op., XII, 386; Browning, Ap. 20, 1868; see also Op., IX, 505.)

According to the general practice of the Treasury, accounts are never closed: and in neither the legal por mercantile senge of the term is an officer's account with the Treasury ever finally adjusted.” (C. C., XIV, 114.).

The accounting oflicers in settling accounts and claims have a right to adopt the report of a committee in Congress as establishing the principles which are to gov. ern them in the examination thereof. A bill is considered part of a report, and its passage a virtual adoption thereof. The report is in the light of a preamble to the law. (Op., 1, 596.)

There is a difference between the construction placed upon an act by individual members in debate and the opinion of the committee having the matter in charge. Proper to look into the report of the committee in giving construction to ambiguous languago in an act. (Op., XIV, 624, Williams, Feb. 21, 1874.)

The rejection of a claim, in whole or in part, by the accounting officers leaves the party free to pursue his remedy at law, viz, an action in the Court of Claims, althougb ho may have accepted the portion allowed. (C.C., XVII, 288.4)

A pure matter of account belongs to the Department; does not belong to the Court of Claims until it is within the range of judicial cognizance. Accounting bureaus were organized to settle accounts; the Court of Claims was established to adjudicate claims. Unless a case becomes such as to “involve disputed facts or controverted

questions of law," it is an account; when it does it is a claim. (C.C., V, 5, p. 293). Regulations as Note 5.-See R. S., sec. 225, as to onth of commanding officer in settlement of military to property ac, property accounts, and R. S., sec. 284, as to settlement of pursers' accounts for prop. counts in War erty lost on public vessel. Department. Note 6.-On October 6, 1894, the Auditor for the War Department officially stated

that no regulations under this act have been made which affect this office." By Gen. eral Orders, No. 22, Headquarters of the Army, July 6, 1894, the following regulations are promulgated under this act:

By direction of the Secretary of War, and in conformity with the above act (quoted in the order), the following is published for the information and guidance of all con: cerned:

1. All returns of stores or supplies will be rendered as required by regulations or orders, and will be forwarded within twenty days after the expiration of the accounting periods to the chief of the bureau to which the property pertains. Abstracts of purchases will be forwarded with the money accounts.

II. As soon as possible after the receipt of the return by the proper chief of bureau it will be examined in his office, and the officer making the return will be notified of all errors and irregularities found therein and granted three months to correct them. Suspensions or disallowances will not be made on accouut of slight informalities

the Chief Signal Officer,
the Paymaster-General of the Navy,
the Commissioner of Indian Affairs,
or other like chief officers in any Department,

by, through, or under whom stores, supplies, and other public property are received for distribution, or wliose duty it is to receive or examine returns of such property, shall certify to the proper accounting officer of the Treasury Lodges to be

certified to Department, for debiting on the proper account, any charge Treasury: against any officers or agent intrusted with public property, arising from any loss, accruing by his fault, to the Government as to the property so intrusted to him.

SEC. 2. That said certificate shall set forth the condition Contents of cor. of such officer's or agent's property returns, that it includes all charges made up to its date and not previously certified, that he has had a reasonable opportunity to be heard and has not been relieved of responsibility;

the effect of such certificate, when received, shall be the-effect. same as if the facts therein set forth had been ascei tained by the accounting officers of the Treasury Department in accounting.

SEC. 3. That the manner of making property returns to Existing rules, or in any administrative bureau or department, or of ascertaining liability for property, under existing laws and regu. lations, shall not be affected by this Act, except as provided in section one;

but in all cases arising as to such property so intrusted Opportunity for the officer or agent shall have an opportunity to relieve himself from liability.

SEC. 4. That the heads of the several Departments are Regulations to hereby empowered to make and enforce regulations to carry out the provisions of this Act.

SEC. 5. That all laws or parts of laws inconsistent with Ropeal. the provisions of this Act are hereby repealed.

SEC. 2. That hereafter the accounting officers of the Treas- July 28, 1892. ury shall not receive, examine, consider, or allow any claim 27 Stat.1., 282, against the United States for sea pay or commutation of p. 55). rations which has been or may be presented by officers of Navy. Claims the Navy, their heirs or legal representatives, under the commutation of decisions of the Supreme Court, which have heretofore been sations accrued adopted as a basis for the allowance of such claims, which 1880, not to be accrued prior to July sixteenth, eighteen hundred and 120 U. S., 46, 51, eighty.

52; 125 U.S., 556. SEC. 237. The fiscal year of the Treasury of the United


of the fiscal year. States in all matters of accounts, receipts, expenditures,


enforce act.

which do not affect the validity of the voucher, but the officer's attention may be called to them. Whenever the errors have been corrected, or compensation has been made for deficient articles, and the action of the bureau chief is nustained or modi. fied by the Secretary of War, the return will be regarded as settled and the oflicer who rendered the return will be notified accordingly.

III. If the necessary corrections in the return be pot made within the prescribed time the facts will be reported to the Secretary of War. When it lias been deter. mined that the money value of the property for which an officer has failed to account shall be refunded to the United States, the facts will be certified to the proper accounting officer of the Treasury by the chief of bureau.

The provisions of the above act and regulations are applicable to all property returns rendered for any period of accountability subsequent to March 31, 1894.

Paragraphs 1327, 1328, 1329, 1330, 1332, and section 7, paragraph 1431, Army Regulations 1889, are hereby rovoked.


P. 486.

See note 7.


Aug. 28,1842, ss. estimates, and appropriations,

shall commence May 8, 1872, 8.1, on the first day of July in each year; and all accounts of y. 17p. 61: Mar: receipts and expenditures required by law to be published 3, , s1, v,

annually shall be prepared and published for the fiscal year

as thus established. Reports upon SEC. 260. The Secretary of the Treasury shall lay before for Departments Congress at the commencement of each regular session, of War and Navy. accompanying his annual statement of the public expendi6, v. 3, p. 367. ture, the reports which may be made to him by the Audi

tors charged with the examination of the accounts of the Department of War and the Department of the Navy, respectively, showing the application of the money appro

priated for those Departments for the preceding year. Title 7, chap. 3. SEC. 273. It shall be the duty of the Comptroller of the

Duties of the Treasury: Second Comp

First. To examine all accounts settled by the Second, Mar 3, 1817, Third, and Fourth Auditors, and certify the balances arising May 7, "1822, 0.3, thereon to the Secretary of the Department in which the V.3, p. 689.

expenditure has been incurred. See sec. 3673, July 31, 1894. Second. To countersign all warrants drawn by the Sec

retaries of War and of the Navy, which shall be warranted by law.

Third. To report to the Secretaries of War and of the Navy the official forms to be issued in the different offices for disbursing the public money in those Departments, and the manner and form of keeping and stating the accounts of the persons employed therein.

Fourth. To superintend the preservation of the public accounts subject to his revision.

SEC. 274. The Second Comptroller may prescribe rules ond Comptroller as to arrears of to govern the payment of arrears of pay due to any petty

officer, seaman, or other person not an officer, on board any July 4, 1864, s. 3, v. 13, p. 390. vessel in the employ of the United States, which has been

sunk or destroyed, in case of the death of such petty officer, seaman, or person, to the person designated by law to

receive the same. Title 7, chap. 4. SEC. 277. The duties of the Auditors shall be:

Power of Sec




Duties of the Auditors.

Fifth. The Fourth Auditor shall receive and examine all Mar. 3, 1817, s. accounts accruing in the Navy Department or relative 48 h 366; thereto, and all accounts relating to Navy pensions; and, V. 15. p. 106; July after examination of such accounts, he shall certify the balP. 327: June 8: ances, and shall transmit such accounts, with the vouchers 1872, s. 22, v. 17 and certificate, to the Second Comptroller for his decision

thereon. 395, 415; June 30, 1864, s. 2, v. 13, p. 223.

P. 28; Mar. 3, 1819, 8. 3, v. 9, p.

See note 8.

Note 7.–Fractions of a day are not noticed for legal purposes. If the law author. izes a certain thing to be done within a certain number of days, the first day is ex. cluded from the calculation. Divisions of a day excluded in public proceedings. (Op., IX, 132, Black, Mar. 10, 1858.) Whole quarter of a year means a whole fiscal

its organization. (Op., III, p. 156, Butler, Oct. 27, 1836.) Two years from and after the 4th of March, 1836, includes the 4th of March, 1838. (Op., III, p. 157, But. ler, Nov. 3, 1836.) “From and after," "On and after," are equivalents of each other. (Op., XIV, p. 512. Williams, Mar. 10, 1875.)

Note 8.- Settled,” equivalent in meaning to "finally acted on." A certificate to the Department must be accompanied by the Auditor's action : need not be incorporated in the certificate. (Op., XV, 139, Taft, Aug. 2, 1876; see also 192.)

The President can not interpose in the settlement of accounts by the accounting


SEC. 3. The Auditors of the Treasury shall hereafter be July 31, 1894. designated as follows:

A u ditors dosignations

changed. the Fourth Auditor as Auditor for the Navy Department; --for Navy De

partment. The designations of the deputy auditors and other sub. Deputies. ordinates shall correspond with those of the Auditors.

And each deputy auditor, in addition to the duties now required to be performed by him, shall sign, in the name of the Auditor, such letters and papers as the Auditor may direct.

SEC. 7. Accounts shall be examined by the Auditors as follows:

The Auditor of the Navy Department shall receive and Auditor of the examine all accounts of salaries and incidental expenses ment.

Navy Departof the office of the Secretary of the Navy, and of all bureaus and offices under his direction, all accounts relating to the Naval Establishment, Marine Corps, Naval Academy, and to all other business within the jurisdiction of the Department of the Navy, and certify the balances arising thereon to the Division of Bookkeeping and War. rants, and send forth with a copy of each certificate to the Secretary of the Navy.

SEC. 283. The Auditors charged with the examination of Manner of keep: the accounts of the Departments of War and of the Navy, Departments of shall keep all accounts of the receipts and expenditures of War and the the public money in regard to those Departments, and of Mar. 3, 1817, 89. all debts due to the United States on inoneys advanced 5, 6, 3, :367 relative to those Departments; shall receive from the Second of accounts un Comptroller the accounts which shall have been finally

der exhausted

appropriations. adjusted, and shall preserve such accounts, with their seo appropriavouchers and certificates, and record all requisitions drawn Adjustmentof by the Secretaries of those Departments, the examination liabilities

"General ac. of the accounts of which has been assigned to them. They count of ad. shall annually, on the first Monday in November, severally appropriations. report to the Secretary of the Treasury the application of the money appropriated for the Department of War and the Department of the Navy, and they shall make such reports on the business assigned to them as the Secretaries of ihose Departments may deem necessary and require.

SEC. 297. The several Auditors are empowered to admin, Auditors may ister oaths to witnesses in any case in which they may Mar. 3, 1817, s. deem it necessary for the due examination of tlie accounts 12, v. 3, p. 368;

June 8, 1872, s. 21, with which they shall be charged.

v. 17, p. 288. SEO. 3673. All moneys appropriated for the use of the War and Navy Departments shall be drawn from the Treasury, by warrants of the Secretary of the Treasury, upon and Mary Dothe requisitions of the Secretaries of those Departments, May 7: 1822, s. respectively, countersigned by the Second Comptroller of 3, 1817, ss. 5, 9, v: the Treasury, and registered by the proper Auditor. 3, p. 367.


Title 41.

Drafts for War

officers and direct credits to be allowed; can not interfere legally with the duties belonging to the accounting officers; an appeal does not lie to hiin from the determination of the accountiny officers acting in the sphere of their duties; he can not interfere in their decisions; he does not possess the power to examine into the correctness of their settlements for the purpose of correcting any errors they may have committed. (Op., I, 624, 636, 678, 706, Wirt; II, 507, 544, Taney.)

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