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See note 1.

-- when to be

22, below.

sions of this section. The Secretary of the Treasury may, if in his opinion the circumstances of the case justify and require it, 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 froin the officer or agent, subject to the control of such

heads of Departments, as the public interest may require. July 31, 1894. SEC. 12. All monthly accounts shall be mailed or otherCurrent ac.

wise sent to the proper officer at Washington within ten counts, when to days after the end of the month to which they relate, and

quarterly and other accounts within twenty days after the period to which they relate,

and shall be transmitted to and received by the Auditors sent...oditor, within twenty days of their actual receipt at the proper

oftice in Washington in the case of monthly, and sixty days

in the case of quarterly and other accounts. Requisitions Should there be any delinquency in this regard at the may bootino i time of the receipt by the Auditor of a requisition for an


advance of money, he shall disapprove the requisition,

which he may also do for other reasons arising out of the condition of the officer's accounts for whom the advance is

requested; -Aubject to but the Secretary of the Treasury may overrule the Secretary of the Treasury. Auditor's decision as to the sufficiency of these latter rea


Provided, That the Secretary of the Treasury shall prescribe suitable rules and regulations, and may make orders in particular cases, relaxing the requirement of nailing or otherwise sending accounts, as aforesaid, within ten or twenty days, or waiving delinquency, in such cases only in which there is, or is likely to be, a manifest physical difti

culty in complying with the same, it being the purpose of Prompt re this provision to require the prompt rendition of accounts turns required.

without regard to the mere convenience of the officers, and to forbid the advance of money to those delinquent in

rendering them: Delays Provideil further, That should there be a delay in the transmitting an administrative Departments beyond the aforesaid twenty or


sixty days in transmitting accounts, an order of the President in the particular case shall be necessary to authorize the advance of money requested:


-or other rea. sons.

Rules for par. ticular cases.

See note 2




Note 1.--This section is a substitute for parts of R. S., sec. 3622. A portion of that section is expressly repealed at the close of this section 12. See penalty for failure to render accounts, R. S., sec. 5491, and rulo as to manner of keeping accounts R. S., Bce. 3623.

Note 2.-By letter of September 29, 1894, to the Secretary of the Interior, tho See retary of the Treasury made the following oriler under this provision:

"You are respectfully requested to notify the proper officer of your Department that in accordance with anthority contained in section 12 of the Act making appro. priations for the legislative, executive, and judicial expenses of the Government for the fiscal year ending June 30, 1895, and for other purposes,' which provides that the Secretary of the Treasury

may make orders in particular cases, relax. ing the requirements of mailing or otherwiso sending accounts, as aforesaid, within ten or twenty days, or waiving «lelinquency, in such cases only in which there is, or is likely to be, a manifest physical ditticulty in complying with the same,' the requirements of Department circular No.114 are hereby moditied so far as relates to rendition of accounts of pension agents for the same months in which the quarterly payments at their agencies fall due and the period for the rendition of such accountsis hereby extended to twenty-five days after the close of the month to which they relate, there being a manifest ditlicnlty in rendering such accounts within the ten days prescribed by section 12 of the act of July 31. 1894."

The Secretary of the Treasury shall, on the first Monday Annual report

of of January in each year, make report to Congress of such officers as are then delinquent in the rendering of their accounts or in the payment of balances found due from them for the last preceding fiscal year.

Sections two hundred and fifty and two hundred and sev. Repoalof R.S., enty-two of the Revised Statutes are repealed.

Section thirty-six hundred and twenty-two of the Revised Statutes is amended by striking therefrom the following words: “ The Secretaryof the Treasury may, if in his opinion the Extension

time by Secrecircumstances of the case justify and require it, extend the

tary repealed. time herein before prescribed for the rendition of accounts.” R.S., sec. 3022.

secs. 250), 272.



See note 1.

money from otti

SEC. 14. In the case of claims presented to an Auditor Where no ad

ministrative ex. which have not had an administrative examination, the

amination, Auditor shall cause them to be examined by two of his sub. 22, below. ordinates independently of each other. SEC. 3623. All officers, agents, or other persons, receiv. Distinet ac.

counts . ing public moneys, shall render distinct accounts of the Mar. 1903,". application thereof, according to the appropriation under 1.v.2.p.585. which the same may have been advanced to them.

SEC. 3624. Whenever any person accountable for public Suits to recover money, neglects or refuses to pay into the Treasury the


cere, regnated. or balance reported to be due to the United States, upon the Mar. 3, 1797, s.

1, v.1, p.512. adjustment of his account, the First Comptroller of the Treasury shall institute snit 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 forfeited in every instance where suit is commenced and judgment obtained thereon, and an interest of six percentum per annum, from the time of receiving the money until it shall be repaid into the Treasury.

SEC. 3639. * * * all public officers of whatsoever character, are required to keep safely, without loaning, using,

, ang of public depositing in banks, or exchanging for other funds than as moneys, specially allowed by law, all the public money collected by 6, 4. 9. 60Mar. them, or otherwise at any time placed in their possession 3, 1857, s. 21:11,

p. 219; July 3, and custody, till the same is ordered, by the proper Depart-12, 87, v. 10. p. ment or oflicer of the Government, to be transferred or paid 12: Mar; 3.1843

s. 5, v. 12. p770; out; and when such orders for transfer or payment are July 4, 1864, s. 5,

v. 13, p. 383 : Apr. received, faithfully and promptly to make the same as 21, 1862, s. 5. v. 12, directed, and to do and perform all other duties as fiscal . 342: Fol. 18

1869, s. 4, v. 15, p. agents of the Government which may be imposed by any 271. law, or by any regulation of the Treasury Department See suc. 5197 made in conformity to law. SEC. 3618. No advance of public money shall be made in

Duties of offi. cers as custodi.

. 6. 1816,


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public any case whatever. And in all cases of contracts for the



of moneys


Note 1.-An act approved August 7. 1882 (chap. 433, vol. 22, p. 306), provides that "any disbursing agent who has been or may bo appointed to disburse any appropri. ation for any United States court house and post-oplice, or other building or growns, not located within the city of Washington, shall be entitled to the compensation allowed by law to collectors of customs for such amounts as have been or may be disbursed.



Mar. 3, 1825, 8.

Jan. 31, 1823, s. performance of any service, or the delivery of articles of 1, v. 3, p. 723. Seo sec. 1563. any description, for the use of the United States, payment

sball not exceed the value of the service rendered, or of the articles delivered previously to such payment. It shall, however, be lawful, under the special direction of the President, to make such advances to the disbursing officers of the Government as may be necessary to the faithful and prompt discharge of their respective duties, and to the fulfillment of the public engagements. The President may also direct such advances as he may deem necessary and proper, to persons in the military and naval service employed on distant stations, where the discharge of the pay and emoluments to which they may be entitled

cannot be regularly effected. Title 70, chap. 6. SEC. 5481. Every officer of the United States who is Oflicer of the guilty of extortion under color of his office shall be pun

States ished by a fine of not more than five hundred dollars, or guilty of extor

by imprisonment not more than one year, except those offi12, v. 4, p. 118.

cers or agents of the United States otherwise differently and specially provided for in subsequent sections of this

chapter. Receipting for SEC. 5483. Every officer charged with the payment of larger sums than are paid.

any of the appropriations made by any act of Congress, Mar. 3, 1863, s. who pays to any clerk, or other employé of the United 4, v. 10, p. 239.

States, a sum less than that provided by law, and requires such employé to receipt or give a voucher for an amount greater than that actually paid to and received by him, is guilty of embezzlement, and shall be fined in double the amount so withheld from any employé of the Government, and shall be imprisoned at hard labor for the term of two

years. Disbursing of. SEC. 5488. Every disbursing officer of the United States ficers unlawfully depositing, con

wlo deposits any public money intrusted to him in any vorting, loaning, place or in any manner, except as authorized by law, or or transferring public money

converts to his own use in any way whatever, or loans June 14, 1866, with or without interest, or for any purpose not prescribed 8. 2, v. 14, p. 64.

by law withdraws from the Treasurer or any assistant treasurer, or any authorized depository, or for any purpose not prescribed by law transfers or applies any portion of the public money intrusted to him, is, in every such act, deemed guilty of an embezzlement of the money so deposited, converted, loaned, withdrawn, transferred, or applied; and shall be punished by imprisonment with · hard labor, for a term not less than one year nor more than ten years, or by a fine of not more than the amount embezzled or less than one thousand dollars, or by both such fine and

imprisonment. Custodians of SEC. 5490. Every officer or other person charged by any public money failing to safely act of Congress with the safe-keeping of the public moneys, keep with out who fails to safely keep the same, without loaning, using, loaning,

Aug. 6, 1846, s. converting to his own use, depositing in banks, or exchang16, v. 9, p. 63 See sec. 3839. ing for other funds than as specially allowed by law, shall

be guilty of embezzlement of the money so loaned, used, converted, deposited, or exchanged; and shall be imprisoned not less than six months nor more than ten years, and fined in á sum equal to the amount of inoney so einbezzlede

cer to render ac


63. See
3622, 3633.

. zlement,

. See secs. 3625,

SEC. 5491. Every officer or agent of the United States Failure of ofli. who, having received public money which he is not author-counts, etc. ized to retain as salary, pay, or emolument, fails to render July 17, 1862,5, 1,

v. p. ; July his accounts for the same as provided by law, shall be 15, 1870, B. 15, deemed guilty of embezzlement, and shall be fined in a 1867, res. 48, v. 11,

, p. 334; Mar. 2 sum equal to the amount of the money embezzled, and shall p';1671; Aug:

1846, 8. 16, v. 9, p. be imprisoned not less than six months or more than ten years.

SEC. 5492. Every person who, having moneys of the Failure to de. United States in his hands or possession, fails to make posiar.s zonesirod.

3, 1857, . deposit of the same with the Treasurer, or some assistant: 6,1826 8218

Aug. , 8. 16, treasurer, or some public depositary of the United States, v. 9, p. 63. when required so to do 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, and shall be imprisoned not less than six months nor more than ten years, and fined in a sum equal to the amount of money embezzled. SEC. 5493. The provisions of the five preceding sections, Provisions of

the five preced. shall be construed to apply to all persons charged with the ing sections, how safe-keeping, transfer, or disbursement of the public money, aPRug.:6

, 1846, s.

applied whether such persons be indicted as receivers or deposita- 16, v. , p. 63. ries of the same.

SEC. 5494. Upon the trial of any indictment against any Rocord eviperson for embezzling public money under the provisions of the six preceding sections, it shall be sufficient evidence, lbid. for the purpose of showing a balance against such person, 3633, under Disto produce a transcript from the books and proceedings of trees Warrants. the Treasury, as required in civil cases, under the provisions for the settlement of accounts between the United States and receivers of public money.

SEC. 5495. The refusal of any person, whether in or out frim a-facio of office, charged with the safe-keeping, transfer, or dis- evidence

Aug. 6, 1816, s. bursement of the public money, to pay any draft, order, or 16, v.0, p. 63. warrant, drawn upon him by the proper accounting officer of the Treasury, for any public money in his hands belonging to the United States, no matter in what capacity the same may bave been received, or may be held, or to transfer or disburse any such money promptly, upon the legal requirement of any authorized officer, shall be deemed, upon the trial of any indictment against such person for embezzlement, as prima-facie evidence of such embezzlement.

SEC. 5496. If any officer charged with the disbursement Evidonco of of the public moneys, accepts, receives, or transmits to the Ibid. Treasury Department to be allowed in his favor, any receipt Seo sec. 3652, or voucher from a creditor of the United States, without having paid to such creditor in such funds as the officer received for disbursement, or in such funds as he may be authorized by law to take in exchange, the full amount specified in such receipt or voucher, every such act is an act of conversion, by such officer, to his own use, of the amount specified in such receipt or voucher.

Hereafter every officer required by law to take and Supp: Rov. approve official bonds shall cause the same to be examined at least once every two years for the purpose of ascertain




Stat., vol. 2, p. 418-419.

to be

to be renowed

-or oftener.

ed, when.

Official bonds ing the sufficiency of the sureties thereon; and every offievery two years. cer having power to fix the amount of an official bond shall

examine it to ascertain the sufficiency of the amount thereof and approve or fix said amount at least once in two years and as much oftener as he may deem it necessary,

Hereafter every officer whose duty it is to take and every four years.

approve ofl al bonds shall cause all such bonds to be renewed every four years after their dates.

But he may require such bonds to be renewed or strength

ened oftener if he deem such action necessary. --renewal waiv. In the discretion of such officer the requirement of a new

bond may be waived for the period of service of a bonded officer after the expiration of a four-year term of service

pending the appointment and qualification of his successor: Liability not

Provided, That the nonperformance of any requirement of this section on the part of any official of the Government shall not be held to affect in any respect the liability of principal or sureties on any bond made or to be made to the United States:

Provided further, That the liability of the principal and dil aprwintner: sureties on all oflicial bonds shall continue and cover the

period of service ensuing until the appointment and quali

fication of the successor of the principal: Postal bonds And further provided, That nothing in this section shall 2. S., 3836. be construed to repeal or modify section thirty-eight hun

dred and thirty-six of the Revised Statutes of the United States.


to continue un

etc., .

not affected.




Sec. 300. Allowance of lost checks.

310. Reports of disbursing officers, etc. 306. Liabilities outstanding three or more 3615, Kogulations for presenting crafts. years.

3646. Duplicates for lost or stolen checks. 307. Vouchers for drafts remaining un- 3617. Duplicato check when officer who paid.

issuedl is dead. 308. Payment upon presentation of out- 3651. Exchange of funds rostricted. standing drafts.

3652. Premium on sales of public money 309. Accounts of disbursing ofllcors un.

to be accounted for. changed for three years. Title 7, chap. 4.

SEC. 300. Whenever the disbursing officer, or agent by Allowance of whom was issued any clieck which has been lost, destroyed, lont checks. Feb. 2. 1872, ss,

or stolen, is dead, or no longer in the service of the United 1, 2, v. 17, p. 29. States, the proper accounting officer shall, under such regli

lations 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. Title 7, chap. 5. SEC. 306. At the termination of each fiscal year all

Liabilities out amounts of moneys that are represented by certificates, standing threoor drafts, or checks, issued by the Treasurer, or by any disMay 2, 1866, ss. bursing officer of any Department of the Goverument, non 1:#, v; 14, pp. 41, the Treasurer or any assistant treasurer, or designated

depositary of the United States, or upon any national bank designated as a depositary of the United States, and which shall be represented on the books of either such offices as standing to the credit of any disbursing officer, and which were issued to facilitate the payment of warrants, or for any other purpose in liquidation of a debt due from the Uniteil States, and which have for three years or more remained


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