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ment, 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 officer of the Treasury. In case of the non-receipt 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 provisions of this section.

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 officer or agent, subject to the control of such heads of Departments, as the public interest may require.

Collectors of internal revenue shall render their revenue accounts quarterly. (Act May 27, 1908, 35 Stat., 325, p. 130.)

Collectors, acting as disbursing agents, report transactions of funds advanced to them from the several appropriations on Form 44. This report is rendered monthly, and under section 12 of the act of July 31, 1894, amended, should be mailed or otherwise sent to the Commissioner of Internal Revenue within ten days after the end of the month to which it relates. (Reg. No. 2, revised, p. 106.)

See section 90, Criminal Code, act March 4, 1909 (35 Stat., 1105), page 669. providing penalty for failure to render accounts.

The provision giving the Secretary of the Treasury power in particular cases to extend the time prescribed for the rendition of accounts does not authorize him to institute a new system of rendering accounts. (16 Op. Atty. Gen., 222.)

Rendition of accounts. (19 Op. Atty. Gen., 557; 36 Int. Rev. Rec., 173.)
The Dockery commission was organized by the act of March 3, 1893.

The Dockery bill ” was included in the legislative, executive, and judicial appropriation act for the fiscal year 1895. (Act of July 31, 1894. 28 Stat., 162.) The act went into effect October 1, 1894, and provided that hereafter the First Comptroller shall be known as the Comptroller of the Treasury.

It abolished the office of Commissioner of Customs, Second Comptroller, and other offices, and modified the method of settlement of accounts.

The act prescribes the powers and duties of the accounting officers of the Treasury Department (28 Stat., 205-211). (See Digest of the Deci. sions of the Comptroller of the Treasury, 1902.)

Section 22 contains the following paragraph :

“It shall also be the duty of the heads of the several Executive Departments and of the proper officers of other Government establishments, not within the jurisdiction of any Executive Department, to make appropriate rules and regulations to secure a proper administrative examipation of all accounts sent to them, as required by section 12 of this act, before their transmission to the auditors, and for the execution of other requirements of this act in so far as the same relate to the several departments or establishments."

Regulations governing the revision by Comptroller of the Treasury of accounts settled by the auditors. (Dept. Cir. 87, April 25, 1895; Treasury Bookkeeping, Dept. Cir. 38, June 17, 1907 : Dept. Cir. 56, July 14. 1908.)

Secretary can not legally by departmental order change a practice or course of office prescribed by statute for settlement of accounts. (9 Op. Atty. Gen., 177.)

Power of auditor and comptroller stated. (Waters 1. United States, 21 Ct. Clms., 37, 38.)

Reopening accounts. (4 Comp. Dec., 303, December 9, 1897.)

Transmittal of accounts.

SEC. 12. [Act of July 31, 1894 (28 Stat., 162), as amended by sec. 4, act of May 28, 1896 (29 Stat., 140).] All monthly accounts shall be mailed or otherwise sent to the proper officer at Washington within ten 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 within twenty days of their actual receipt at the proper office in Washington in the case of monthly, and sixty days in the case of quarterly and other accounts. Should there be any delinquency in this regard at the 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; but the Secretary of the Treasury may overrule the Auditor's decision as to the sufficiency of these latter reasons:

Provided, That the Secretary of the Treasury shall prescribe suitable rules and regulations, and may make orders in particular cases, relaxing the requirements of mailing 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 difficulty in complying with the same, it being the purpose of this provision to require the prompt rendition of accounts without regard to the mere convenience of the officers, and to forbid the advance of money to those delinquent in rendering them:

Provided further, That should there be a delay by the administrative Departments beyond the aforesaid twenty or sixty days in transmitting accounts, an order of the President, or in the event of the absence from the seat of Government, or sickness of the President, an order of the Secretary of the Treasury, in the particular case shall be necessary to authorize the advance of money requested:

And provided further, That this section shall not apply to accounts of the postal revenue and expenditures therefrom, which shall be rendered as now required by law.

The Secretary of the Treasury shall, on the first Monday of January each year, make report to Congress of such officers and administrative departments and offices of the Government as were, respectively, at any time during the last preceding fiscal year delinquent in rendering or transmitting accounts to the proper offices in Washington and the cause there for, and in each case indicating whether the delinquency was waived, together with such officers, including postmasters and officers of the Post-Office Department, as were found upon final settlement of their accounts to have been indebted to the Government, with the amount of such indebtedness in each case, and who, at the date of making report, had failed to pay the same into the Treasury of the United States.

Instructions to carry into effect the recommendations of the Committee on Department Methods. (Dept. Cir. 52, July 29, 1907.)

Circular relative to transmittal of accounts, Department No. 114, August 16, 1894.

Transmittal of accounts and advances of funds. (Dept. Cir. 25, T. D. 1892.7, 1898.)

Instructions relative to preparation of report on Form 51 B. (T. D. 1829).


Distinct accounts required according to appropriatlon.

Sec. 3623. All oflicers, agents, or other persons, receiving public money's, shall render distinct accounts of the application thereof, according to the appropriation under which the same may have been advanced to them.

Sults to recover money from officers regulated.

SEC. 3624. Whenever any person accountable for public money, neglects or refuses to pay into the Treasury the sum or balance reported to be due to 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 forfeited in every instance where suit is commenced and judgment obtained thereon, and an interest of six per centum per annum, from the time of receiving the money until it shall be repaid into the Treasury.

Duties of First Comptroller conferred on Comptroller of Treasury (Dockery Act), act of July 31, 1894 (28 Stat., 162).

Distress warrant.

Sec. 3625. [Amended by sec. 4, act July 31, 1894 (28 Stat., 162).] Whenever any collector of the revenue, receiver of public money, or other officer who has received the public money before it is 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 proper Auditor to cause to be stated the account of such officer, exhibiting truly the amount due to the United States, and to certify the same to the Solicitor of the Treasury, who shall issue a warrant of distress against the delinquent officer and his sureties, directed to the marshal of the district in which such officer and his sureties reside. Where the officer and his sureties reside in different districts, or where they, or either of them, reside in a district other than that in which the estate of either may be, which it is intended to take and sell, then such warrant shall be directed to the marshals of such districts, respectively.

Section 3217, page 135.

Proceedings by distress warrant have not been resorted to for many years. The remedy by suit on bond is deemed preferable.

Failure of disbursing officer to account-Duty thereupon of Auditor and Solicitor of Treasury.

SEC. 3633. [ Amended by sec. 4, act July 31, 1894 (28 Stat., 162).] Whenever any officer employed in the civil, military, or naval service of the Government, to disburse the public money appropriated for those branches of the public service, respectively, fails to render his accounts, or to pay over, in the manner and in the time 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 proper Auditor, 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.

The six preceding sections referred to, viz, sections 3627, 3628, 3629, 3630, 3631, 3632, relate to proceedings by warrant of distress, not usually resorted to. See section 90, act of March 4, 1909 (35 Stat., 1105),

page 669.

Rights of United States reserved.

Sec. 3638. Nothing contained in the provisions of this Title relating to distress-warrants shall be construed to take away or impair any right or remedy which the United States might have, by law, for the recovery of taxes, debts, or demands.

Duties of officers as custodians of public moneys to safely keep, ete.

Sec. 3639. The Treasurer of the United States, all assistant treasurers, and those performing the duties of assistant treasurer, all collectors of the customs, all surveyors of the customs, acting also as collectors, all receivers of public moneys at the several land-offices, all postmasters, and all public officers of whatsoever character, are required to keep safely, without loaning, using, depositing in banks, or exchanging for other funds than as specially allowed by law, all the public money collected by them, or otherwise at any time placed in their possession and custody, till the same is ordered, by the proper Department or officer of the Government, to be transferred or paid out; and when such orders for transfer or payment are received, faithfully and promptly to make the same as directed, and to do and perform all other duties as fiscal agents of the Government which may be imposed by any law, or by any regulation of the Treasury Department made in conformity to law.

The President is authorized, if in his opinion the interest of the United States requires the same, to regulate and increase the sum for . which bonds are, or may be, required by law, of all district attorneys, collectors of customs, naval officers, and surveyors of customs, navy agents, receivers and registers of public lands, paymasters in the Army, commissary-general, and by all other officers employed in the disbursement of the public moneys, under the direction of the War or Navy Departments.

See sections 86, 87, 88, 89, 90, 91, and 92 of the Criminal Code, act March 4, 1909 (35 Stat., 1105), pp. 667–669.

Entry to be kept of sums receired and of transfer and payment.

Sec. 3643. All persons charged by law with the safe-keeping, transfer, 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.

Embezzlement: Penalty for requiring receipt for larger sum than that actually paid. [$5483.] Sec. 86. [Act of March 4, 1909, Criminal Code (35 Stat., 1105).] Whoever, being an officer, clerk, agent, employee, or other person charged with the payment of any appropriation made by Congress, shall pay to any clerk or other employee of the United States a sum less than that provided by law, and require such em

ployee 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 employee of the Government and imprisoned not more than two years.

Embezzlement : Penalty for disbursing oficer unlawfully depositing, converting, loaning, or

transferring publle money.

[$5188.] Sec. 87. [Act of March 4, 1909, Criminal Code (35 Stat., 1105).] Whoever, being a disbursing officer of the United States, or a person acting as such, shall in any manner convert to his own use, or loan with or without interest, or deposit in any place or in any manner, except as authorized by law, any public money intrusted to him; or shall, for any purpose not prescribed by law, withdraw from the Treasurer or any assistant treasurer, or any authorized depositary, or transfer, or apply, any portion of the public money intrusted to him, shall be deemed guilty of an embezzlement of the money so converted, loaned, deposited, withdrawn, transferred, or applied, and shall be fined not more than the amount embezzled, or imprisoned not more than ten years, or both.

See section 3620, page 662, and section 96 of the Criminal Code, act of March 4, 1909 (35 Stat., 1106), page 670.

Failure of depositaries to safely keep public deposits.

[$5489.) SEC. 88. [Act of March 4, 1909, Criminal Code (35 Stat., 1105).] If the Treasurer of the United States or any assistant treasurer, or any public depositary, fails safely to keep all moneys deposited by any disbursing officer or disbursing agent, as well as all money's deposited by any receiver, collector, or other person having money of the United States, he shall be deemed guilty of embezzlement of the moneys not so safely kept, and shall be fined in a sum equal to the amount of money so embezzled and imprisoned not more than ten years.

Embezzlement: Penalty for custodians of public money failing to safely keep, etc.

[$5490.1 SEC. 89. [Act of March 4, 1909, Criminal Code (35 Stat., 1105).] Every officer or other person charged by any Act of Congress with the safe-keeping of the public moneys, who shall loan, nse, or convert to his own use, or shall deposit in any bank or exchange for other funds, except as specially allowed by law, any portion of the public moneys intrusted to him for safe-keeping, shall be guilty of embezzlement of the money so loaned, used, converted, deposited, or exchanged, and shall be fined in a sum equal to the amount of money so embezzled and imprisoned not more than ten years.

Collector or receiver of public money excused from paying if prevented by act of God or the public enemy. (United States 1. Thomas, 15 Wall., 337.)

Felonious taking or carrying a way of public moneys in the custody of a receiver without fault or negligence on his part, not any defense on the bond. (United States v. Prescott, 3 How., 578; also United States v. Dashiell, 4 Wall., 182; Boyden v. United States, 13 Wall., 17.)

Fraudulent intent not a necessary ingredient. (29 Op. Atty. Gen., 563.)

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