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burean or office thereof, or be paid from any appropriation made for contingent expenses, or for any specific or general purpose, unless such employment is authorized and pay. ment therefor specifically provided in the law granting the appropriation, and then only for services actually rendered in connection with and for the purposes of the appropriation from which payment is made, and at the rate of compensation usual and proper for such services. *
DEBTS DUE BY OR TO THE UNITED STATES.
Mar. 3, 1797, 8.
SEC, 3466. Whenever any person indebted to the United Title 36. States is insolvent, or whenever the estate of any deceased
Priority estabdebtor, in the hands of the executors or administrators, is lished. insufficient to pay all the debts due from the deceased, the 5, v. L” p. 515; debts due to the United States shall be first satisfied; and Mar. 2.676.9, s. 65,
vp the priority hereby established shall extend as well to cases which a debtor, not baving sufficient property to pay all his debts, makes a voluntary assignment thereof, or in which the estate and effects of an absconding, concealed, or absent debtor are attached by process of law, as to cases in which an act of bankruptcy is committed.
SEC. 3467. Every executor, administrator, or assignee, Liability of exor other person, who pays any debt due by the person or
Mar. 2, 1799, s. estate from whom or for which he acts, before he satisfies 65, v. 1, p. 676. and pays the debts due to the United States from such person or estate, shall become answerable in his own person and estate for the debts so due to the United States, or for so much thereof as may remain due and unpaid.
SEC. 3468. Whenever the principal in any bond given to Priority of the United States is insolvent, or whenever, such principal SuIbid. being deceased, his estate and effects which come to the hands of his executor, administrator, or assignee, are insufficient for the payment of his debts, and, in either of such cases, any surety on the bond, or the executor, administrator, or assignee of such surety pays to the United States the money due upon such bond, such surety, his executor, administrator, or assignee, shall have the like priority for the recovery and receipt of the moneys out of the estate and effects of such insolvent or deceased principal as is secured to the United States; and may bring and maintain a suit upon the bond, in law or equity, in his own name, for the recovery of all moneys paid thereon.
SEC. 3469. Upon a report by a district attorney, or any Compromise. special attorney or agent having charge of any claim in favor of the United States, showing in detail the condition of such claim, and the terms upon which the same may be compromised, and recommending that it be compromised x01: 250, 256
Op., XIII, 480; upon the terms so offered, and upon the recommendation Mar. 3, 1863, 9. of the Solicitor of the Treasury, the Secretary of the 10, v. 12, p. 740. Treasury is authorized to compromise such claim accord
ingly. But the provisions of this section shall not apply
to any claim arising under the postal laws. Purchase on SEC. 3470. At every sale, on execution, at the suit of the execution. May 26, 1824, s.
United States, of lands or tenements of a debtor, the 2, v. 4, p. 51. United States may, by such agent as the Solicitor of
the Treasury shall appoint, become the purchaser thereof; but in no case shall the agent bid in behalf of the United States a greater amount than that of the judgment for which such estate may be exposed to sale, and the costs. Whenever such purchase is made, the marshal of the district in which the sale is held shall make all needful con
veyances, assignments, or transfers to the United States. Mar. 3, 1875. That when any final judgment recovered against the Amount of debi United States or other claim duly allowed by legal authordurity, shall be presented to the Secretary of the Treasury for withheld by Secretary of irras, payment, and the plaintiff or claimant therein shall be
in payin” indebted to the United States in any manner, whether as judgments, etc., of debtor againsi principal or surety, it shall be the duty of the Secretary to U.S.
withhold payment of an amount of such judgment or claim equal to the debt thus due to the United States; and if such plaintiff or claimant assents to such set ofl, and dis
charges his judgment or an amount thereof equal to said Secretary to debt or claim, the Secretary shall execute a discharge of charge, when. the debt due from the plaintiff to the United States.
But if such plaintiff, or claimant, denies his indebtedness to the United States, or refuses to consent to the set-ofl', then the Secretary shall withhold payment of such further amount of such judgment, or claim, as in his opinion will be sufficient to cover all legal charges and costs in prose
cuting the debt of the United States to final judgment. Proceedings And if such debt is not already in suit, it shall be the when claimant denies debt. duty of the Secretary to cause legal proceedings to be imme
diately commenced to enforce the same, and to cause the same to be prosecuted to final judgment with all reasonable
dispatch. Balance, how
And if in such action judgment shall be rendered against paid when claimant obtains julg. the United States, or the amount recovered for debt and ment ilgainst U. costs shall be less than the amout so withheld as before
Mar. 3, 1875, v. provided, the balance shall then be paid over to such plain18. p. 481.
tiff by such Secretary with six per cent. interest thereon for the time it has been withheld from the plaintiff.
Seo note 1.
Note 1.-Security for a debt is not payment. The Fourth Auditor is not anthor. ized to consider security offered for a debt due t.14. Urineal States, however ampio it may be, it payment of a debt. (Op., I, p.593, Wirt, Jan. 24, 1823.)
DISBURSING OFFICERS AND AGENTS.
5483. Requiring receipts for larger sums 957. Snits against delinquents.
than paid. 1329. Paymasters not to loan.
5488. Unlawfully depositing, loaning, 1550. Disbursing agents on foreign sta
etc., public moneys. tions.
5490. Custotlian of public money failing to 1563. Advances on distant stations.
safely keep without loaning, etc. 1766. Ollicero in arrea's.
5191. Failure of otticers to render ac. 1788. Disbursing officers forbidden to !
counts, etc. trade in public funds or property.
5492. Failure to deposit as required. 3614. Bonds of special agents.
5493. Provisions of the five preceding 3620. Duty of lisbursing oflicers.
sections, how applied. 3621. Penalty for failure to deposit when 5494. Record evidence of embezzlement. required.
5495. Prima facie evidence. 3622. Acconnts, when to be rendered. 5496. Evidence of conversion. 3623. Distinct accounts required.
5497. Unlaw fully receiving, etc., to be 3624. Suits to recover moneys from of.
Act Fol). 3, 1879.-- Embezzlement by in. 3639. Duties of custodian of public money.
ternal revenue oflicers, etc., pen. 3648. Advances prohibited.
res. 2, v. 9, p. 419.
Mar. 3, 1797, s.
See sec. 3624.
SEC. 285. Every disbursement of public moneys, or dis. Title 7, chap. 4. posal of public stores, made by a disbursing officer pursuant Disbursements, to an order of any commanding officer of the Navy, shall etchorolero
commanding ofli. be allowed by the proper accounting officers of the Treasury, cer of Nary
Mar. 3, `1849, 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 dis-. bursement or disposal was made, shall be held accountable for the same.
SEC. 957. When suit is brought by the United States Title 13,chap.18. against any revenue officer or other person accountable for
Delinquents for public money, who neglects or refuses to pay into the Treas- public money;
jurigment at re. ury the sum or balance reported to be due to the United inrn term, un States, upon the adjustment of his account it shall be the less, etc, duty of the court to grant jugment at the return term, 3. v. 1. p. 514. upon motion, unless the defendant, in open court, (the United States attorney being present,) makes and subscribes an oath that he is equitably entitled to credits which had been, previous to the commencement of the suit, submitted to the accounting officers of the Treasury, and rejected; specifying in the aflidavit each particular claim so rejected, and that lie cannot then safely come to trial. If the court, when such oath is made, subscribed, and filed, is thereupon satisfied, a continuance until the next succeed. ing term may be granted. Such continuance may also be granted when the suit is brought upon a bond or other sealed instrument, and the defendant pleads non est factum, or makes a motion to the court, verifying such plea or motion by his oath, and the court thereupon requires the production of the original bond, contract, or other paper certified in the aflidavit. And no continuance shall be granted except as herein provided.
SEC. 1389. It shall not be lawful for any paymaster, Title 15, chap. 1 passed assistant paymaster, or assistant paymaster, to Loans tooficers advance or loan, under any pretense whatever, to any officer by
PISTE in the naval service, any sum of money, public or private, 4. v. 5 : 536 or any credit, or any article or commodity whatever.
v. 12, p. 83.
Ang. 26,1812, s.
22, 1860, 8. ,
Adrances persons on distant stations.
See sec. 3648.
Seo note l.
Title 15, chap. 7. SEC. 1550. No person shall be employed or continued Disbursements abroad, to receive and pay money for the use of the naval tion foreign stú- service on foreign stations, whether under contract or other
June 17, 1844,8. wise, who has not been, or shall not be, appointed by and 4, v. 5, p. 703.
with the advice and consent of the Senate. Title 16, chap. 8. SEC. 1563. The President of the United States may direct
to such advances, as he inay deem necessary and proper, to
such persons in the naval service as may be employed on Jan, 31,1823, s. distant stations where the discharge of the pay and emol. 1, v.3, p. 723.
uments to which they are entitled cannot be regularly effected.
SEC. 1766. No money shall be paid to any person for his Officers in ar-compensation who is in arrears to the United States, until Jan. 25. 1828, v.
he has accounted for and paid into the Treasury all sums 4, p. 246; May 20, for which he may be liable. In all cases where the pay or 1836, v.5, p.31.
salary of any person is withheld in pursuance of this sec. tion, the accounting officers of the Treasury, if required to do so by the party, his agent or attorney, shall report forth. with 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. Disbursing offi. SEC. 1788. Every officer of the United States concerned trado in public in the disbursement of the revenues thereof who carries on funds or prop. any trade or business in the funds or debts of the United erty.
Sept. 2, 1789, 8. States, or of any State, or in any public property of either, 8, y: 1, p. 67, May shall be deemed guilty of a misdemeanor, and punished by P: 281; Mar, 2 a fine of three thousand dollars, and shall, upon conviction, 1799, s. 87, v. 1, p. be removed from office, and forever thereafter be incapable
of holding any office under the United States.
SEC, 3614. Whenever it becomes necessary for the head Bond of special of any Department or office to employ special agents, other
than officers of the Army or Navy, who may be charged Aug. 4, 1854, s.
with the disbursement of public moneys, such agent shall, Sis getes i to before entering upon duty, give bond in such form and under attornoys with such security as the head of the Department or office
employing them may approve.
8, 1792, s. 12, v. 1,
14, v. 10, p. 573.
Note 1.---The phrase "who is in arrears to the United States" seems to apply materi. ally and properly only to persons who, laving previous transactions of a pecuniary nature with the Government, are found, upon tho settlement of those transactions, to be in arrears to the Government by holding in their hands public moneys which they are to refund. (Op., I, 676, Wirt, July 22, 1824; I11, 52, Butler, Mar. 21, 1836.) Pay of officers, ascertained to be in default, can be withheld where the time for the accounting duly has actually passed-not otherwise. (Op., IV, 33, May 24, 1842, Legare.).
"Pay," "salary,"or" compensation" are synonymous terms, under the act of Jan. nary 25, 1828, anthorizing the withholding of the pay of persons in arrears. The authority does not extend to rations. (Op., II, 420.) "Extra pay," which is not pay proper, can not be withheld. (Op., II, 503.)
The officers of the Treasury are authorized to withhold the pay of officers of the Government who aro ascertained to be defaultors, where the time for accounting has actually passed, but not otherwise. "Forth with " is equivalent to "without unnecossary delay;" (Op., IV, 33, Legare, May 24, 1842.)
It is the duty of disbursing officers to repay funds remaining in hand when the time for them to go to the surplus fund arrives. Certificates issued previous to that time, upon claims definitely ascertained, may be paid out of these appropriations, oven though tho time has passed for them to go to the surplus fund, if the disbursing oflicer has any of the appropriation in his hands. For what period and to what amount such officers should be allowed to retain funds in their hands for that par. pose is a matter of administration falling within the province of the Secretary of the Treasury to regulate. (Op., XV, 357, Devens, Aug. 10, 1877.)
The words "expendituros incurred" do not mean liabilities incurred. To incur an expenditure is to make a payment-to expend money. To incur liability and to incur an expenditure are two different and distinct things; and while the word incur is not frequently used in connection with expenditure, yet when used it means an expenditure actually inade. (Op., XIV, 128, Williams, Sept. 17, 1878.)
SEC. 3620. It shall be the duty of every disbursing officer Duty of dis
bursing officers. having any public money intrusted to him for disbursement, June 14, 1866, to deposit the same with the Treasurer or some one of thé : 1; 1; 14, P: 61;
Feb. 27, 1877, v. assistant treasurers of the United States, and to draw for 19, p. 249. the same only as it may be required for payments to be see sec. 5488. made by him in pursuance of law and draw for the same only in favor of the persons to whom payment is made; and all transfers from the Treasurer of the United States to a disbursing officer shall be by draft or warrant on the Treasury or an assistant treasurer of the United States. In places, however, where there is no treasurer or assistant treasurer, the Secretary of the Treasury may, when he deems it essential to the public interest, specially authorize in writing the deposit of such public money in any other public depository, or, in writing, authorize the same to be kept in any other manner, and under such rules and regu. lations as he may deem most safe and effectual to facilitate the payments to public creditors.
SEC. 3621. Every person who shall have moneys of the Penalty forfail. United States in his hands or possession shall pay the same money when ru
to deposit to the Treasurer, an assistant treasurer, or some public quired.
Mar, 3, 1857, s. depositary of the United States, and take his receipt for 3, v. 11, p. 249. the same, in duplicate, and forward one of them forth with See note 2. to the Secretary of the Treasury.
SEC. 3622. Every officer or agent of the United States Accounts. who receives public money which he is not authorized to 1, v. 12, p. 593 ;
, s retain as 'salary, pay, or emolument, shall render his Mar. 2, 1867, res: accounts monthly. Such accounts, with the vouchers neces- July 15, 1870, 8 sary to the correct and prompt settlement thereof, shall be 15, :, 15, p. 334;
Feb. 27,1877, v.19, sent by mail, or otherwise, to the Bureau to which they p. 249. pertain, within ten days after the expiration of each successive month, and, after examination there, shall be passed proviso ropoal. to the proper accounting officer of the Treasury for settle ing part of this ment. Disbursing officers of the Navy shall, however, Soe sec. 5491. render their accounts and vouchers direct to the proper accounting officer 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 provi
. Seo sec. 5492.
. , . ;
See note 3.
Note 1.-If a disbursing officer in good faith deposits public money in a desig: nated depository, loss of the moneys through failure of the bank can not be imputed to the fault or negligence of the officer. So long as the Government holds him responsible and does not bring suit, so long he has the right to petition the Court of Claims for relief. (C.C., XVII, 189.)
Note 2.-Money in the hands of a disbursing officer of the United States due and payable by him to a private person can not bo attached by process out of the Stato courts. (4 Howard, 20.) It is not competent to tho State courts to enjoin oflicers of the Executive Departments from executing the lawful orders thereof, whether they concern the payment of money for the performance of contracts with the United States or any other matter. (Op., XVI, 257, Dovens, Jan. 29, 1879.)
The Supreme Court has repeatedly decided that the courts have no jurisdiction or authority over the moneys of the Government in the hands of its agents, and that such moneys can not be enjoined or controlled by a mandamus. (Op., VII, 81, Cushing, Mar. 20, 1855.) Not subject to attachment at the suit of creditors of tho parties to whom such money is due. (Op., XIII, Akerman, Jan.7, 1872; seo also Op., X, 120.)
DECISIONS OF AUDITORS. Note 3. It is no part of the duties of the Auditors (except the Sixth Auditor) to C. C., v. 18, p. make decisions binding in any way upon any body, and their opinions and decisions 707. Ridgeway's upon controverted questions, if thoy choose to give them, have no oflicial determining case. force. (R.S., secs. 276–300.)