treasury, but not incompatible with being paid through the intervention of a disbursing agent-together with the conducting the official correspondence, the making reports, keeping the books of record, aud performing other clerical duties incident to each. See Tables of Details, (B) Disbursements for the Civil Lists, (A) 1. 1. 2. 3; (B) II. 1. 2. 3. 4. 5. 6; (c) III. 1. 2. 3 to 37; (n) IV. 1 to 6; (E) V. 1. 2. 3; (F) VI. 1. 2. 3. 4: (C) Reports, IX. 1: (D) Books, 1. 2. 3.

3. BUREAU RELATING TO THE ACCOUNTS OF DISBURSEMENTS IN Redemption of THE PUBLIC DEBT-For settling the quarterly accounts current of advances to, and disbursements by disbursing agents, or other wise, of amounts ascertained for the gradual redemption of the PUBLIC DEBT PROPER-embracing the outstanding balances of the old funded and domestic debt, recent loans, and treasury notes, with the interest and incidental expenses accruing therefrom, respectively-together with the conducting the official correspondence, making reports, keeping the books of record, and performing other clerical duties incident to each. See Tables of Details, (B) Disbursements for Public Debt, (G) VII. 1. 2. 3 to 8: (C) Reports, IX. 1: (D) Books, 1. 2. 3.

4. BUREAU RELATING TO UNASCERTAINED CLAIMS, AS A QUASI PUBLIC DEBT-For settling ACCOUNTS and CLAIMS accruing yearly, and through a series of years, constituting A QUASI PUBLIC DEBT connected with the civil department, for amounts unascertained, (except by committees of Congress and accounting officers,) but which ascertainment or pre-settlement is essential, before they can be paid; and then they must be paid directly from the treasury, instead of being paid by a disbursing agent, except in cases where they are regularly authorized in behalf of contractors and others-embracing a vast amount and variety of miscellaneous accounting, described, in general terms, numerically in groups, in the above summary, from 4thly to 8thly, inclusive. But, for particulars, see "Tables of Details," (B) Disbursements direct from the Treasury for amounts unascertained, except by settlement, (H) VIII. 1. 2. 3 to 16: (C) Reports, IX. 1: (D) Books, 1. 1. 2. 3.-(46)

TABLES OF DETAILS.

(A)—ACCOUNTS OF REVENUE RECEIPTS FROM CERTAIN SOURCES. (47)

[The First Auditor, receiving from time to time, the accounts designated in the subjoined tables (A) and (B), audits and corrects them, severally; he then makes an official statement and report of each account, as corrected, and transmits the same, with the originals and vouchers, to the First Comptroller for revision and approval; whereupon the Comptroller ascertains the correctness of ach official statement as reported, certifies thereto, and transmits it to the Register of the Treasury to be entered, registered, and filed, in his office—the Comptroller may modify the same, however, before transmitting it to the Register, by rescinding or reinstating items, and altering balances. In the cases of accounts current that are continuous from quarter to quarter, when a balance is in favor of, or against the agent, such balance is carried to his next quarterly account; but when such accounts are closed on final settlement, if the balance be in favor of the agent, it is paid to him directly from the Treasury, as other claims are paid, under report of the Auditor approved and certified by the First Comptroller to the Register, who certifies a copy to the Secretary of the Treasury for his warrant on the Treasurer to pay the same; but if the balance be against the agent, he is required by the Comptroller to deposite such balance forthwith, or pay it over to his successor, if he has one, and the covering warrant of the Secretary of the Treasury in the former case, or the receipt of his successor in the latter, closes the account; or, on the delinquent's failure to pay over or make deposite, he incurs a writ, or a distress warrant, by virtue of a Treasury transcript of his account sent to the Solicitor of the Treasury for suit. But in certain claims for services assumed to be chargeable to the customs, or to the account of some disbursing agent, (most frequently marshals,) such claims, on being presented to the Comptroller in his administrative capacity, as is frequently done, previous to being adjusted by the accounting officers and certified, as in other cases, are paid by a collector or a disbursing agent, under the instructions of the Comptroller, (if approved by him,) or by a warrant on the Treasurer at the recommendation of the Comptroller, and charged in the quarterly account current of either, or on the books of the Treasury, as the case may be-in which accounts said items make their first appearance before the Auditor, as stated in the foregoing summary.]

(46) The details of this class of accounting are liable to occasional fluctuations, inasmuch as many of them are susceptible of having their amounts ascertained by "specific appropriations," and of being thrown into the hands of the regular disbursing agents for cash payments, without awaiting the delays and the uncertainties of payment by pre-settlements at the Treasury-which delays and uncertainties involve occasional injustice, both to the claimants and the government: but laudable efforts are continually making to reduce the number and amount of "indefinite appropriations," which would in a measure correct this evil-an evil, existing, nevertheless, to a much greater extent in the military and naval appropriations.

(47) The First Auditor does not settle the accounts of revenue receipts from all sources, certain portions of them being settled by the Fifth Auditor, the Commissioner of the General Land Office, and by the Auditor of the Treasury for the Post Office Department. Nor does he settle all the accounts of disbursements for the civil department of the government, those of the diplomatic corps, and some other (inconsiderable) matters, being settled by the Fifth Auditor; while he (the First Auditor) does, in fact, settle some important accounts of disbursements arising in the military department, as seen in these details-an anomaly that is seemingly disparaging to the established division or separation of the civil and military accounting.

(A)-Revenue Accounts of Collectors of the Customs.

I. The First Auditor receives and audits the Quarterly Accounts Current of the Revenue received by Collectors of the Customs from custom-house duties of every description; and of the disbursements they make therefrom previous to depositing the NETT residuum in authorized depositories to the credit of the Treasurer of the United States-consisting, generally, of the following items of debit and credit, viz:

Dr.
(A. Z.-Collector of Customs, District of ·
1. To balance due the United States on preceding quarter,

in account with the United States.)

- $

2. To receipts of duties on goods, wares, and merchandise, imported in American vessels-as per accompanying abstract, $

3. To receipts of duties on goods, wares, and merchandise, imported in foreign vessels on equality with American vessels, according to treaty stipulations-as per accompanying abstract,

$

4. To receipts of duties on goods, wares, and merchandise, imported in foreign vessels paying alien rates- -as per accompanying abstract,

5. To receipts of duties on the tonnage of vessels-as per accompanying tonnage abstract,

6. To receipts of light money-as per the said tonnage abstract,

7. To receipt of duties on passports and clearances-(repealed,)

8. To receipts of interest on duty bonds-(superseded by cash duties,)

9. To receipts (nett) of marine hospital money, (after deducting two per cent. commission)-as per abst. $

10. To receipts (nett) of proceeds of unclaimed merchandise sold pursuant to law, (commissions and expenses being paid by claimants)-as per abstract,

11. To balance of account of fines, penalties, and forfeitures (as rendered,)

Cr.

1. By disbursements for salaries of collector, naval officer, and surveyor-as per accompanying account and vouchers,

$

2. By disbursements to pay inspectors, gaugers, weighers, and measurers-as per accompanying account and vouchers, .

3. By disbursements for contingent expenses-as per abstract and vouchers,

4. By disbursements on account of revenue cutter-as per abstract and vouchers,

5. By balance of store account-as per abstract and vouchers,

6. By debentures paid on the exportation of foreign merchandise-as per abstract and vouchers,

7. By debentures paid on the exportation of distilled spirits and refined sugar-as per abstract,

8. By bounty paid on pickled fish exported-as per abstract and vouchers,

9. By allowances paid on the tonnage of fishing vessels-as per abstract and vouchers, *10. By amount of duties on merchandise refunded in the quarter ending

Treasury,

*11. By excess of deposites made for unascertained duties in the quarter ending at the Treasury the last quarter,

12. By amount of tonnage duties and light money refunded during the quarter-as per abstract, &c., $ 13. By disbursements on account of light houses, in the quarter ending - as per account rendered and adjusted at the Treasury the last quarter,

*14. By disbursements on account of marine hospitals in the quarter ending

settled at the Treasury the last quarter,

$

15. By amount deposited in the Bank of

to the credit of the Treasurer of the United States-as per duplicate receipts forwarded to the Treasury, 16. By amount of commission, at two per cent., for collecting those sums on which it has not already been deducted and paid, - $

17. By balance carried to new account, (of next quarter,) consisting of amount of bonds uncollected
and cash on hand, -, making the sum of
$

These four items (including also that of Treasury notes when any are received) are not introduced into the account current until the separate accounts of them have been rendered and settled at the Treasury, and the collector advised thereof by the Comptroller, who certifies his approval of their settlement by the First Auditor. Such settlements having been made on these accounts, accompa nied with their vouchers and abstracts in the first instance, said vouchers and abstracts are not referred to in the account current as in the other cases, these having been passed in the examination of the account current, as settled, while the other items, with their vouchers, now undergo the scrutiny of original settlement.

[Whether the principle of previous and separate settlement of collectors' accounts of their disbursements, or even of their receipts of revenue, necessarily stops with these items, is a question that, no doubt, has received its due consideration, being subject to the direc tion and order of the Secretary. If it were necessary to mako a distinct enumeration in this synopsis, of the separate accounts of col

(B)-Revenue Accounts of the Collectors of Internal Revenue, consisting of Internal Duties and Direct Taxes. II. The First Auditor receives and audits the quarterly accounts current of the Collectors of Internal Duties-consisting of receipts at the hands of individual debtors or the marshal of the district, of balances of the old internal duties, and the disbursements they make therefrom for expenses of prosecution and collection previous to depositing the residuum to the credit of the Treasurer of the United States-illustrated as follows, viz:

Dr.

Cr.

(A. Z.-Collector of Internal Duties, District of, in account with the United States.) (individual debtor, or marshal of the district) on account of (late) internal duties, &c., &c.-(stating particulars,)

1. To amount received from

1. By amount of expenses for the collection of the same, &c., &c.—(stating particulars,)

$5

III. The First Auditor receives and audits the Quarterly Accounts current of the Collectors of Direct Taxes-consisting of receipts at the hands of Individual Debtors or the Marshal of the district, of balances of the Old Direct Tax, and the disbursements they make therefrom for the expenses of prosecution and collection previous to depositing the residuum to the credit of the Treasurer of the United States-illustrated as follows, viz: Dr. (A. Z.-Collector of Direct Taxes, District of, in account with the United States.) (48) 1. To amount received from (individual debtor, or marshals of the district) on account of (late) direct taxes, &c., &c.-(stating particulars,)

Cr.

$

1. By amount of expenses for the collection of the same, &c., &c.-(stating particulars,) lectors' disbursements, they would come under the class (B) of "disbursements;" but all revenue accounts are attended with accounts of disbursements, which being necessarily noticed in the accounts current of revenue, renders it unnecessary to repeat them, even in their proper class, if indeed that may be so considered, when in fact they are not strictly disbursements from the revenue proper, but chiefly as expenses of its collection, &c., previous to the realization of the (nett) revenue in the Treasury.]

The separate accounts above mentioned, being rendered to the First Auditor, pass through a process of auditing, settlement, and reimbursement, as follows: take that of Treasury notes, for example, viz: A collector having received and cancelled any number of Treasury notes during a quarter, returns them in halves, the right hand halves first, accompanied with an account or abstract thereof, to the First Auditor for settlement; who, after examining and uniting the separate halves, computing the interest thereon, and making a further cancellation thereof, transmits them to the First Comptroller, accompanied with a report of settlement, and an abstract of them, for his revision and approval:-Whereupon the Comptroller examines them, and registers the report in his office on finding they have come to him in due course; and having approved the statement and report of the Auditor, he transmits the notes, with said roport, to the Register of the Treasury, who makes due entries thereof on the books of the Treasury, (files the cancelled notes in his office, preparatory to being afterwards noted as paid on the nu nerical registers, and being rearranged in their original numerical order, and thus preserved as a special file of vouchers,) cortifies a copy of said settlement to the Secretary of the Treasury for reimbursement by his warrant and counter warrant, (or pay warrant on the Treasurer, in favor of the collector, and covering warrant on the collector, in favor of the Treasurer, to cover the amount in the Treasury,) which warrants being made and transmitted to the Comptroller, are countersigned by him, and handed over to the Register, to be recorded in his office, and thence transmitted to the Treasurer; who separates these twin warrants, keeps the former as his voucher, and endorses on the latter his acknowledgment of the receipt of the amount from the collector, and then transmits it (the covering warrant) with said endorsed receipt, to the Auditor, to enable him, on the authority of said warrant and receipt, as his vouchers, to credit the said account or abstract of Treasury notes-whereof the Comptroller advises the collector, that he may credit himself with the amount, as per settlement at the Treasury, in his next quarterly account-and the Auditor places the said warrant, with the account, to go together on the files of accounts of the customs, in the Register's office, with the other accounts of the civil list.

(48) It may be satisfactory to insert here specimens of the accounts current of the two branches of internal revenue, as they were usually rendered for settlement, according to the forms prescribed by the commissioner of the revenue when the laws relating thereto were in full operation during the late war, as affording a better illustration of the particulars of those accounts, than the scanty accounts of receipts of outstanding balances are competent now to give, viz :

Dr.

QUARTERLY ACCOUNT CURRENT OF INTERNAL DUTIES.

(A. Z.-Collector of Internal Duties, District of

1. TO BALANCE due to the United States, as per last account,

2. TO RECEIPTS of duties on licenses for stills and boilers employed in distilling spirituous liquors from domestic materials, other than roots-as per accompanying abstract,

3. TO RECEIPTS of duties on licenses for stills and boilers employed in distilling spirits from roots-as per abstract,

4. TO RECEIPTS of duties on licenses for stills and boilers employed in distilling spirits from foreign materials-as per abstract,

5. TO RECEIPTS of duties on carriages for the conveyance of persons-as per abstract,

6. TO RECEIPTS of duties on licenses to retailers of merchandise, wines, spirits, &c.—as per accompanying abstract,

7. TO RECEIPTS of duties on sales at auction-as per abstract,

8. TO RECEIPTS of duties on domestic refined sugar-ns per abstract,

9. TO RECEIPTS of duties on stamped paper, vellum, &c., sold-as per accompanying abstract,

10. TO AMOUNT RECEIVED from the cashier of the bank of A. B. for composition in lieu of stamp duties as per abstract,

(c)—Revenue Accounts of Officers of the Mint and Branches.

IV. The First Auditor receives and audits three several Quarterly Accounts current of the Treasurers of the mint and branches respectively, one, of gold bullion-one, of silver bullion-and a third of copper, (purchased for coinage,) by the treasurer of the mint at Philadelphia, and by the treasurers of the branches at Charlotte, N. C., at Dahlonega, Ga., and at New Orleans, respectively-making nine Quarterly Accounts current of Treasurers of the mint, of which the following abstract will serve as an illustration,

Dr.

viz:

(A. Z.-Treasurer of the mint at

in account with the United States.)

1. To gold [silver, or copper] bullion purchased of individuals [giving name and amount, generally a very long list, of each purchase] for coinage, $ 2. To profit and loss for sundry deductions from purchases of gold [or silver] bullion for coinage, $ 3. To chief coiner, his account of gold [or silver] for so much received from him, from

date, to this

date inclusive, in clippings, per warrants of the director [on "superintendent," if a branch mint] Nos. 1, 2,
3, &c.
$3

4. To melter and refiner, his account of gold [or silver] for so much received from him, from this date inclusive, per warrants of the director, [or superintendent,] Nos. 1, 2, 3, &c.,

date, to

$5

Cr.

1. By chief coiner, his account of gold [silver or copper] for so much delivered to him from this date inclusive, per warrants of the director, [or superintendent.] Nos. 1, 2, 3, &c.,

2. By melter and refiner, his account of gold [silver or copper] for so much delivered to him from to this date inclusive, per warrants of the director, [or superintendent,] Nos. 1, 2, 3, &c.,

date,

11. TO AMOUNT RECEIVED for endorsement on unstamped paper-as per abstract,

12. TO AMOUNT RECEIVED for duty on the same-as per abstract,

13. TO AMOUNT of INTEREST received this quarter-as per accompanying account,

14. To amount of interest on Treasury notes this quarter-as per accompanying account,

15. TO AMOUNT of United States moiety of fines, penalties, and forfeitures on licenses to distillers, retailers, auctioneers, &c., &c.per abstract,

Cr.

1. By disbursements for contingent expenses this quarter-as per accompanying account,

2. By disbursements to pay Treasurer's drafts, Nos. *** in favor of 3. By amount deposited in bank of

-as per account,

to the credit of the treasurer-as per certificate,

4. By compensation paid for measuring stills and boilers-as per account, 5. By commission of collector on the above sums, at six per cent.,

6. By amount of remissions of fines, penalties, and forfeitures-as per account,

ᎯᎿ

7. By balance due to the United States, to be carried to new account, (consisting of uncollected bonds, duties, treasury notes, and cash in hand, each specified, with their respective amounts, )

1. To amount of direct tax in the (1st) collection district in the state of principal assessor thereof, making this sum,

2. To amount of list of taxes assessed on the property of non-residents, transferred to me by collectors of other districts, (naming them, and amounts, respectively,)

3. To amount of surplus of twenty and ten per cent. laid on the property advertised for sale, for defraying the costs and charges of offering and advertising such property for sale, beyond the amount of said costs—as per account,

4. To amount of interest on Treasury notes-as per account,

$

5. To amount of money received for property purchased for the United States for taxes and additions, and since redeemed-as per

4. By commission of collector on said sums, at eight per cent.,

5. By amount of tax and additions thereto, upon property purchased in behalf of the United States-as per account,

6. By amount of lists of taxes upon the property of non-residents in this district, transferred to (A. B.) collector of the (1st) collection district in this state; he being the collector designated by the Secretary of the Treasury to receive said lists in this state-as per aggregate receipt herewith,

7. By amount of insolvencies, &c., for amount of taxes due from persons who have become insolvent, and from persons who have absconded-as per account herewith,

9. By balance due to the United States, to be carried to new account, (consisting of uncollectod taxes, treasury notes in hand, and cash in hand-each separately specified, with their amounts,)

(v)-Aggregate Receipts of Revenue, from all Sources, as per Treasurer's Account Current. V. The First Auditor receives and audits the Quarterly Accounts Current of the Treasurer of the United States, showing his Receipts of Revenue deposited to his credit in the authorized depositories, charged to him under the covering warrants of the Secretary of the Treasury, endorsed with the Treasurer's receipt for the amount; and his disbursements by his drafts on those deposites in discharge of the pay warrants of the Secretary of the Treasury drawn on him in pursuance of appropriations of law-which account consists chiefly of an enumeration of covering and pay warrants on the debit and credit sides, as follows, viz:

Dr.

Cr.

(A. Z.-Treasurer of the United States, in account with the United States.)

1. To covering warrant of the Secretary of the Treasury in favor of the Treasurer-(describing the warrant by date, number, amount, &c.: the like debit is made against the Treasurer for every warrant issued in his favor to cover the deposites of every collector, receiver, or other officer, or individual, who makes a deposite or a series of deposites, or pays a draft or drafts of the Treasurer where depositories are not convenient-making a vast number of the like items of debit,)

1. By pay warrant of the Secretary of the Treasury drawn on the Treasurer-(describing the warrant, satis: fied by the Treasurer's drafts on depositories, or by Treasury notes, or otherwise, as specified in the account-said warrant being drawn by the Secretary in making advances to disbursing agents, or making payments to claimants, in pursuance of requisitions by proper authority, or of transcripts of settled claims certified by the Register: the like credit is taken by the Treasurer, for every pay warrant drawn on him, and satisfied by him out of the general Treasury-making a vast number of other items of credit,)

$

(B)-DISBURSEMENTS-FOR THE CIVIL LIST PROPER, THE PUBLIC DEBT, MISCELLANEOUS CLAIMS, &c. (a)-President and Vice President, and President's Secretary.

I. The First Auditor receives and passes on the Accounts for the Salaries of the President and the Vice President of the United States, with certain variations of form, as follows, viz:

1. A half yearly statement of the salary of the President of the United States, which is paid by warrant in pursuance of his own requisition in favor of his private secretary, or other person, or to self, as he may elect the same passing through the hands of the accounting officers of the Treasury pro forma, and filed in the Register's office, on whose certificate a warrant is issued for the amount.

2. A quarterly account of the Vice President, for his salary, is presented to the First Auditor, which is regularly audited and reported to the First Comptroller for his approval, certified to the Register of the Treasury, on whose transcript or copy thereof, certified to the Secretary of the Treasury, a warrant is issued in his favor on the Treasurer to pay the same, as in all cases of personal salary account that happen not to be paid by a disbursing agent.

3. A quarterly account of the secretary for signing land patents (49) in lieu of the President, for his salary, which goes through the same process, and is paid directly from the Treasury.

(B)-Legislative Department.

II. The First Auditor receives and audits the Quarterly Accounts of Disbursements, by the disbursing officers of the Senate, the House of Representatives, and of the Congress Library, viz:

1. An account of disbursements made during the session of Congress, by the Secretary of the Senate, for the (49) One might say that this officer properly attaches to the General Land Office, and he is so arranged in the official estimates; but, as he is the signer of land patents, in lieu of the President, and as, in virtue of other relations as the President's private secretary, this duty is assigned to him by the President, which he executes independently of the Land Office, his proper classification would seem to be here.