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CONTENTS.

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12-13

CHAPTER I.

GENERAL ORGANIZATION OF THE TREASURY DEPARTMENT.

Pages.

Pagos.

OUTLINE of the Origin and Organization of the Treasury

Table of General Organization of the Treasury Depart-

Department,........

1 to 4 ment-fronting.................................

Káy to the Organization and Functions of the Treasury

CLASSIFICATION RAISONNE of the same-in two theorems,

Department, displayed in six provinces,................ 4 to 6 back of the aforesaid table--fronting .........

CHAPTER 11.

SECRETARY OF THE TREASURY.

The Origin, FUNCTIONS, AND OPERATIONS, OF THE OFFICE OF THE SECRETARY OF THE TREASURI.

(1.) Summary of the Laws relating to the Origin, Func-

(3.) Summary and Classification of Functions in thirteen

tions, and Operations of the Secretary's Office, .......

sub-bureaus, referring to the “ Tables of Details" for

[2.] Sunmary of the Secretary's Powers, &C........

7 the particulars connected with each,...,

10 to 12

Tables Of Details.

(A)-INSTRUCTIONS.

e Estimates for the Naval Establishment and Insti-

1. Instructions to Officers of the Customs, ...........

tutions, in detail,..........

II, III, IV, &c. Instructions to all others, as Receivers,

(D)-WARRANTS and other Fiscal issues.

Depositories, &c., & c.............

1. Warrants tú bring money into the Treasury to the

(B)-Returns.

debit of the Treasurer, ..........

(A)-Returns of Collectors of the Customs.

11. Yearly Appropriation Warrants, to bring (definitel

I. Weekly Returns by principal Collectors...........

appropriations on the books of the Treasury at the
II. Monthly Returns by small districts.............

beginning of the year..............
III. Quarterly Returns of Collectors, Superintendent of

|III. Warrants to disburse moneys from the Treasury and

Coast Survey, &c ..................

to adjust the same,......

IV. Annual Returns by Collectors, ...............

IV. Yearly Appropriation Warrant to bring indefinite

(B)-Returns by Receivers of Land Sales.

appropriations (rendered definite appropriations as
I. Weekly Returns by principal Receivers,..................

to the year, by the annount of expenditure under each
II. Monthly Returns by small districts,.........................

head during the yoar) on the books of the Treasury

(0) --Returns of the Mint and Branches.

at the end of the year and the Surplus fund or final

1. Monthly Returns of all operations of the Mint,.........

Adjusting Warrants of unexpended balances,..........

(D)- Returns of Depositories, and statements of the Treasurer. V. Other fiscal issues by the Secretary, imposing obliga-

I. Weckly and semi-monthly statements of Public De-

tions on the Treasury, as cortificates of stock, trea-

positories, ...........

sury notes, scrip, &c.—(extended in a note,)........

II. Weekly Statements of the Treasurer, of money de-

(E)-Books.

posited to his credit, &c......................................

I. Books relating to revenue from customs, ............

(E)-Occasional Applications, Returns, Reports, Claims, fc.

II. Books relating to civil and diplomatic appropriations

I. Applications, &c., connected with the Customs,......

and expenditures, ..............................

II. Roports and Claims connected with Land Sales, &c.,

III. Books relating to military appropriations and expen-

III. Applications and Reports in cases of Insolvent

a

ditures,..........................................................

deblors,.......

IV. Books relating to navy appropriations and expendi-

(F) --Returns of Statistics.

tures, ......

I. Occasional returns of agriculture, manufactures, do-

V. Books relating to commerce and navigation, .........

mestic trade,* currency and banking,

VI. Books relating to certificates of stock, treasury notes,t

(C)-Reports.

scrip, &C......................................................

I. Reports on general resources and expenditures of the

VII. Books relating to applications for relief in certain

United States, .........

17 cases-including insolvent debtors, &c..........

II. Reports on special expenditures and accountability, .

VIII. Books relating to appointments to office connected

with the Treasury Department, ............

the fiscal year, viz :

IX. Registers of Letters received, and Records of Letters

D Estimates for the Civil Departments and Institu-

sent from the office on various subjects, to officers of

tions, in detail, .

........................... 19 to 24 | the government and individuals, in volumes appro-

IT Estimates for the Military Departments and Insti.

priately labelled .......

tutions, in detail,

24x. Books in relation to Chickasıw business,......

ADDENDA.

On the classification of estimates, appropriations, and public accounts of expenditures, for the various departments of the
government, with a list of "indefinite appropriations" and their average yearly expenditure,.......

First-For the Civil Department.

(A) The Legislativo Departinent......

39(E)--The Civil Institutions at the seat of government...

B-'The Executive Departments, ............

39 (F)--The Diplomatic Department,

Cj_The Judiciary Department,.......

401(G)-The Department of Public Debt,.........

(D)-The Territorial Departments, .................

40

• Returns of foreign trade (or commerce and navigation) are embraced in the annual returns by collectors," as above referred to.
† 4. " Register of Treasury Notes issued." The description of this book was omitted by accident. It is similar to that described in chapter III, page , II, 3.

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Second-For the Military Departments.
(A)-The personnel and collaterals thereto, of the milita-

(C)-The Military Academy at West Point-the person.

ry establishment proper,...........

nel and matériel connected therewith,.......

(B)— The matériel of military operations, and collaterals | (D)-Matters not strictly military-(civil engineering

thereto,................................................................

31 and civilization of Indian tribes,)......

Third-For the Naval Departments.

(A)-The Department of Yards and Docks,.........

45(E)-The Department of Medicine and Surgery,............

(B–The Department of Ordnance and Hydrography, ... 45 (F)-The Departments of the Marine Corps,..................

(C)– The Department of Construction, Equip't, & Reps., 46G )_The Departments of Navy Pensions,.....................

D)-The Department of Provisions and Clothing,......... 46 D A fundamental law relative to accounting, &C.........

CHAPTER III.

TREASURER OF THE UNITED STATES.

TAE ORIGIN, FUNCTIONS, AND OPERATIONS, OF THE TREASURER's Office

(1.) Summary of the Laws relating to the Origin, the

Treasurer's office-embraced in NINE sub-bureaus for

Functions, &c., of the Treasurer's office,....

49-50 the General Treasury, and two for the Treasury of

(2.) Summary and Classification of the Operations of the

the Post Office Department, ..........

30-31

TABLES OF DETAILS.

(Receipts by the Treasurer.)

(A)-Returns of Revenue on account of the General | (B)-Returns of Revenue on account of the Post Office

Treasury, actually and constructively, deposited to the

Department, actually and constructively, deposited to

credit of the Treasurer,............

.......... 52 the credit of the Treasurer,..

(Disbursements by the Treasurer.)

(C)—Disbursements from the General Treasury, actually

(D) Disbursements from the Treasury of the Post Office
and constructively, by the Treasurer,...................... 54 Department, constructively, by the Treasurer,..........

(Treasurer's Reports, Books, ác.)

(E)—Treasurer's Reports, weekly, monthly, quarterly,

count of the Treasury of the Post Office Department,

and annually,.................................................... 55o

55 |

Question wh

Question whether Treasury notos are money, discuss.

(F)-Books kept on account of the General Treasury, on

ed in an official letter,......

account of Treasury NOTE transactions, and on ac-

CHAPTER IV.

COMPTROLLER OF THE TREASURY.

THE ORIGIN, FUNCTIONS, AND OPERATIONS, OF THE FIRST COMPTROLLER'S OFFICE.

Tij Summary of the Laws relating to the Origin, Fune-

| [2.) Summary and Classification of those functions—com.
tions, and Operations of the First Comptroller's Of.

prising 25 sub-bureaus, referring to the Tables of De-

.......... 59 to 61 tails for particulars of each,................................ 61 10 64

TABLES OF Details.

(A)-INSTRUCTIONS.

(D)-RevisioN OF ACCOUNTS AND CLAIMS.

1. Instructions connected with the immediate supervision

(Reported by the Commissioner of the Land office.)

A 1. Revision of Accounts of Revenue from the sales of

of the Customs,..........

II, III, &c. Miscellaneous Instructions making reference.

Public Lands, ...............................

to the “Synopsis of Treasury Instructions,”............

64 II. Revision of Accounts of Advances and Disbursements

for survey of Public Lands, ...........

(B)-REVISION OF ACCOUNTS AND CLAIMS.

. (E)-REPORTS AND STATEMENTS.

(Reported by First Auditor.)
1. Revision of accounts of revenue received from certain

| 1. Annual Reports or Statements to Congress of official

sources.............

Emoluments of Officers of the customs, &c.,

II. Revision of Accounts of Disbursements, made by agents

11. Annual and occasional Reports or Statements to the

or otherwise, for salaries and contingents of the civil

Secretary of the Treasury,...

list (proper),....................................................

66 III. Annual and Biennial Statements and Estimates to

III. Revision of Accounts of Disbursements, or Claims,

the Register of the Treasury,............

made in redemption of the Public debt (proper), in-

(F)-Books kept by the CompTROLLER.

cluding Treasury Notes, .................

66 I. Books relating to Instructions and Decisions on Reve.

IV. Revision of Claims of unascertained amounts for

nue questions,..............

liquidation on pre-settlement-constituting a quasi

II. Books relating to Revenue from all sources except

public debt, .......................................................

postages,........

(C)-REVISION OF ACCOUNTS AND CLAIMS.

III. Books relating to Appropriations for the support of

(Reported by Firth Auditor)

government,......

I. Revision of Accounts of Revenue received as Patent

IV. Books relating to Disbursements, Civil, Military, and

Fees for useful inventione, &C..................................

68 Naval..........

II to V. Revision of Accounts of Agents for the contin-

V. Books relating to Bonds and Contracts connected with

gent expenses of the Patent Office, the State Depart.

the Civil Departments..........

ment, and the Post Office Department, .................. 68 VI. Books relating to Quarterly Accounts current of
VI to IX. Revision of Accounts and Claims of the Diplo-

Revenue receipts and expenses of the customs10-
matic Corps proper, Bankers, Consuls, and Com.

vised,............................................................
mercial Agenis-Claims for the support of sick and

Books relating to Quarterly Accounts current of Rev.
destitute American Beamen abroad, &c.--and Claims

enue receipts and expenses of the Public Domain-

for indemnity under treaty stipulations, ...........

revised............

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CHAPTER V.

SECOND COMPTROLLER OF THE TREASURY.

The Origin, FUNCTIONS, AND OPERATIONS, OF THE SECOND COMPTROLLER's Office.

(1.) Summary of the laws relating to the Origin, Funo.

[2.] Summary and Classification of those functions, in

tions, and Operations of the Second Comptroller's

24 sub-bureaus, referring to the Tables of Details for

..... 87-88 the particulars of each...

TABLES OF Details.

(A)-INSTRUCTIONS.

Navy, Navy Agents, Paymaster and Quartermaster

I. Instructions connected 'with the forms of keeping and

of the Marine Corps, Navy and Marine recruiting
stating the accounts of disbursements in the Military

officers, agents for protection of live oak, Pension

and Naval Departments, ..........

90-91 Agents, Pension stock account, and certain inciden-

(B)- REVISION OF ACCOUNTS AND Claims.

tal claims of individuals, ............

II. Revision of Accounts and Claims audited and reported

(C)-REPORTS OR STATEMENTS.

by the Second Auditor for the Indian Department,

| V. Annual Reports or Statements to the Secretary of War,

Paymaster's and Ordnance Departments, the Quarter-

and to the Secretary of the Navy, in duplicates to

master's Department in part, the Medical Department,

each, for the two Houses of Congress, relative to the

and certain miscellaneous claims incident to all those

appropriations and expenditures, and the balances

Departments, .........

thereaf, connected with their respective Depart.

III. Revision of Accounts and Claims audited and re-

ments, ..........................................................

ported by the Third Auditor, for the Engineer Depart.

Books kept by the Second COMPTROLLER.

ment, and Topographical Engineers, the Subsistence

VI. Books relating to appropriations for the Naval and

Department, the Quartermaster's Department, Pen-

Military Establishments, advances and disbursements

sion Agents, and Pension Claimants, and certain

of the same, the settlements of accounts thereof,

claims of States and Territories, and of individ.

balances reported for suit, contract and bond books,

nals,.............

Pension books, &c., and books on Chickasaw ac-

IV. Revision of Accounts and Claims audited and re-

.count, ...........................................................

ported by the Fourth Auditor, for Pursers in the

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CHAPTER VI.

FIRST AUDITOR OF THE TREASURY.

The Origin, FunctIONS, AND OPERATIONS, OF THE FIRST AUDITOR'S OFFICE.

(1.) Summary of the Laws relating to the Origin, Func-

| (2.) Summary and Classification of those Functions, in

Lions, and Operations of the First Auditor's Of.

four sub-bureaus, referring to the Tables of Details

fice,................................................................... 96

96 for the particulars of each, ....

...... 96 to 99

TABLES OF DETAILS.

(Explanations.)

(A)-ACCOUNTS OF REVENUE.

bursing agents of the Executive Departments and .

Audited and Reported Quarterly.)

Bureaus, for salaries and contingent expenses, (with a

I. Revenue Accounts of Collectors of the Customs, and

few exceptions, audited by the Fifth Auditor,)...... 104

expenses of collection, &c. ........

IV. Accounts of salaries and contingencies of the Judi.
II. Revenue Accounts of Collectors of internal duties,

ciary Department, including District Attorneys, Mar-

and expenses of collection,......

shals, &c........................................................ 106

III, Revenue Accounts of Collectors of direct taxes, and

V. Accounts of salaries and contingencies of Territorial

expenses of collection,..........

Governments,...................................................

107

IV. Revenue Accounts of Treasurer of the Mint and

VI. Accounts of advances to, and disbursements by agents

branches, with expenses of coinage, &c...........

for salaries and contingent expenses connected with

V. Accounts of aggregate Revenue from all sources by

the Civil Institutions at the seat of Government,...... 107

the Treasurer's statements of deposites to his credit,

VII. Accounts and Claims for redemption of Public Debt,
(B)-ACCOUNTS OF DISBURSEMENTS.

proper, accruing from Loans and Treasury Notes, ...
Audited and Reported Quarterly.)
1. Accounts of advancey to and disbursements by agents

VIII. Accounts and Claims of officers, individuals, or
for salaries of the President and Vice President, and

companies, for liquidation upon pre-settlement, ......

the Secretary for signing land palents, approved by

(C)-REPORTS.

the President,...................................................

103 1. Quarterly Reports of Accounts to the First Comptrol.

II. Accounts of advances to and disbursements by dis-

ler, and other reports to the Secretary and Register

of the Treasury,..............

109

bursing agents (Secretary of the Senate and Clerk of
the House) for pay of Meinbers, and other expenses

(D)-Books kept by First AUDITOR.

of the two Houses of Congress, ............................

103 I. A Report Book of accounts settled, and Letter Re.

III. Accounts of advances to, and disbursements by dise

cords, only,...........

109

101

120

1171

117

117

CHAPTER VII.

SECOND AUDITOR OF THE TREASURY.

THE ORIGIN, FUNCTIONS, AND OPERATIONS, OF THE SECOND AUditor's Office.

(1.1 Summary of the Laws relating to the Origin, Func-

| [2.] Summary and Classification of those Functions,

tions, and Operations, of the Second Auditor's

comprising 9 sub-bureaus, referring to the Tables of

111 Details for the particulars of each,.....

TABLES OF Details.

(A)-ACCOUNTS OF THE INDIAN DEPARTMENT.

| X. Accounts of Miscellaneous Claims of deceased officers

J. Accounts of advances to, and disbursements by all de-

and others, for liquidation under pre-settlement, (ari.
scriptions and grades of Indian Agents, .................. 116 sing out of contracts or equitable transactions with

II. Accounts of Miscellaneous Claims of Agents and

the Government, constituting a quasi public debt,)

others, for liquidation under pre-settlement, (arising

XI. Miscellaneous Accounts of advances to and disburse.

out of contracts or equitable transactions with the

ments by certain officers and agents, together with

Government, constituting a quasi public debt,).......

their property accounts, connected with the recruit.

III. Property Accounts of Indian Agents, settled, but'not

ing service, United States Lead Mines, and the super.

reported to the Second Comptroller,........

........

intendency of the buildings and property of the

IV. Accounts of interest on Investments for Indian tribes

War Department at Washington,......

by the Secretary of War, .....................................

(C)-Reports.

(B-ACCOUNTS OF THE ARMY in part.

I. Quarterly Reports to the Second Comptroller, of ac.

Accounts of advances to, and disbursements by

counts audited, names of delinquents, and transcripts

Paymasters of the Army, at Military posts and

of balances for suit.................................................

transient..............

117 | II. Annual and Special Reports to Congress, relating to

VI. Accounts of advances to, and disbursements by offi-

the disbursements of appropriations, advanced and
cers and agents of the Ordnance Department, for the

settled through this Office,....
expenses of armories and arsenals, and the supply

III, IV, &c. Other reports to the Secretary of War, the

and preservation of munitions of war........

118 Secretary of the Treasury, the First Comptroller,

VII. Accounts of advances to, and disbursements by cer-

and the Register of the Treasury, in relation to ac-

tain officers and agents in the Quartermaster's Depart-

counts, delinquencies, balances, and estimates for the

ment, for clothing, camp and garrison equipage, rent

next fiscal year,.....

of rendezvous, apprehending deserters; also accounts

(D)-Books kept by the SECOND Auditor.

for like objects, supplied by State and Territorial

1. Books of Appropriations and Requisitions ...............

Quartermasters to their troops in the service of the

11. Army Pay, and Property Books,.........

United States, ............

JII. Pay and Property Books of the Indian Department,

VIII. Accounts of advances to, and disbursements by

IV. Books of Accounts, of Disbursing Agents and Claim.
Quartermasters and Paymasters, for medicine, and

ants, audited,...........

medical services, ..........

| v. Letter Books, or registers and records of letters re-

IX. Property accounts of officers of the Ordnanco, Quar-

ceived and sent out,.....................

termaster's, and Surgeon General's Departments, in

VI. Report Books, of accounts settled, ........................

kind, as just recited,..........

119 | Vil. Chickasaw Fund Books,...........

ADDENDA.
Rolating to the Pay, Subsistence, and Forage of Officers of the Army—these latter technically so called, but received in money,
[1.] Tablo I, relating to the rates of pay and emoluments

|[2.] Table II, relating to the pay and emoluments of

of officers of tho Army in 1830, ........................... 126 | Officers of the Army in 1844,-'45–46,................

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132

TABLES OF DETAILS.

(A)-ACCOUNTS OF INTERNAL IMPROVEMENTS.

II. Accounts of advances to, and disbursements by offi-

I. Accounts of advances to, and disbursements by officers

cers of the Quartermaster's Department, with pro.

of the Topographical Corps, with the Property Ac-

perly accounts of the same ; also, of incidental claims

counts * of the same; also, of incidental clains con-

connected therewith-for repairs of barracks, quar-

nected therewith-for surveys, river and harbor im-

ters, hospitals, &c., purchase of horses, wagons, and

provements, &c...................

other means of transportation of troops and supplies,

Accounts of advances to, and disbursements by offi-

&c ...............................................................

133

cers of the Engineer Department, with the Property

(C)-ACCOUNTS OF PENSION AGENTS AND CLAIMANTS,

Accounts of the same; also, of incidental claims

| 1. Accounts of advances to and disbursements by Pension

connected therewith-for surveys, construction of

Agents, for the payment of military pensions, .......

fortifications, &C................................................

| II. Incidental claims for Pensions not paid by Pension

. (B)-ACCOUNTS OF THE ARMY, in part.

Agents, (nor balances of Pensions due to deceased

I. Accounts of advances to, and disbursements by officers of

soldiers settled by the Second Auditor, )................

the Commissary General's Department, with the pro-

(D) (E) (F)-MILITARY CLAIMS (a Quasi Public Debt.)

perty accounts of the same ; also, of incidental claims

1. Claims of individuals against the War Department, for

counccted therewith-for supplies of provisions of all

military pay and bounty, remaining unsettled anterior

kinds,

............... 133/

134

to 1st July, 1815, .........

* In note (63), at page 138, it will be seen that the Property Accounts of these two bureaus are withheld from the Auditor, contrary to the rule of the other military

burenus,

134

135

.......

141

CHAPTER IX.

FOURTH AUDITOR OF THE TREASURY.

The Origin, FUNCTIONS, AND OPERATIONS, Of The Fourth Auditor's Office.

11.] Summary of the Laws relating to the Origin,

| [2.) Summary and Classification of those Functions

Functions, and Operations of the Fourth Auditor's

comprising 11 sub-bureaus, referring to the Tables of

Office, ..........

.............................

1 Details for the particulars of each....... .............141 to 144

TABLES OF Details.

(A)-ACCOUNTS OF DISBURSING AGENTS.

(B)-Claims or OfficeRS AND OTHERS-a Quasi Public Debt.

I. Accounts of advances to, and disbursements by Pur-

I. Miscellaneous claims of officers and others against

SERs of the Navy-on ship board, at navy yards, and

the Navy Department, for liquidation on pre-seltle-

at navy stations, ...............................................

144 ment,.............................................................

146

II. Accounts of advances to, and disbursements by NAVY

(C)-Reports of the Fourti AUDITOR.
AGENTS-on foreign stations, and at home stations, . 145 I. Reports to the Second Comptroller, of Accounts and
III. Accounts of advances to, and disbursements by the

Claims, audited; also of delinquencies, and “tran.
PAYMASTER of tho marine corps,......

scripts' of balances for suit, &C...........

IV. Accounts of advances to, and disbursements by the

II, III, &c. Reports to the Secretary of the Navy, the

QUARTERMASTER of the marine corps, .................... 145 Secretary of the Treasury, the First Comptroller,

V. Accounts of advances to, and disbursements by Re-

and the Register of the Treasury, &c.................. 147

cruiting Officers for the nayal service and marine

(D)- Books kept by the FOURTH AUDITOR.

corps, ............................................................. 145 | 1. Appropriation and Requisition Books,.....................

VI. Accounts of advances to, and disbursements by

II, III. Pay and Account Books-in many respects po-

Agents for the protection of live oak for the use of

culiar to the naval service, but for the most part

the navy,............................................

145 analogous to those kept for the other Depart-

VII. Accounts of advances to, and disbursements by

ments,....................................

148

Agents for paying navy and privateer pensions, &c. 145 IV, V, VI. Letter Books, Report Books, and Reconciling

IT Also, pension stock accounts of the Secretary of

Statement Books,.......

the Navy,.........

145

145

147

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159

159

TABLES OF DETAILS.

(A)-ACCOUNTS OF REVENUE.

| VIII. Miscellaneous claims for the maintenance of desti.

1. Accounts of Patent Office Revenue, audited and report.

tute American seamen abroad, and their return

ed to the First Comptroller, ........

156 home (quasi public debt, )...........

(B)--AccoUNTS OF DISBURSING AGENTS.

(C)-DISBURSEMENTS for LIGHTHOUSES.

I. Accounts of advances to, and disbursements by the dis-

IX. Miscellaneous claims by superintendents in behalf of

bursing agent for the contingent expenses of the De.

contractors and others, for the maintenance and sup.

partment of State, .........

157 port of the light-house establishments in their respec.

II. Accounts of advances to, and disbursements by the

tive districts (quasi public debt) (which are recordod

disbursing agent of the Department of State, for the

handed over to the First Auditor for settlement, )....

expenses of taking the census,

157

(D)-REPORTS of the FIFTII AUDITOR.

III. Accounts of advances to, and disbursements by the

X. Reports to the First Comptroller; of accounts and

Commissioner ot' Patents, for the contingent expenses

claims, audited and stated--also annual reports to the

of the Patent Office,

157

Secretary of the Treasury on the general condition

IV. Accounts of advances to, and disbursements by the

of the light.house establishments_also annual esti-

disbursing agent for the contingent expenses of the

mates and biennial statements to the Register of the

General Post Office, ...........

Treasury, .............................

V, VI. Accounts of advances to the diplomatic corps, and

(E)-Books kept by the Fifth AUDITOR.
of advances and payments in behalf of foreign inter-

1. Report book and letter book, respecting accounts set.

course, ...............................................................

VII, Miscollaneous claims of citizens for spoliations, com.

II. Books relating exclusively to light-house business, ....

mitted by foreign nations- quasi public debt, .......

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