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neous expenditures ; a ud keeps accounts of all such appropri. alions ; and also keeps an account of the bonds taken and liquidated at each custom house....

............81600 00 Samuel M. McKean, attends to the business with banks ; pre

pares statements of money paid into the Treasury, on which are to be issued the Treasury covering warrants ; to matters relating to internal improvemerit; and attends to such subjects as are submitted by the Solicitor of the Treasury and district attorneys, nor immediately connected with the branches of business assigned to others, and all claims un. der like circumstances; and acts as translator of foreign languages..........

.... 1600 00 Thomas Dungan, issues and registers the warrants for pay

ments under the appropriations for the naval service ; keeps the appropriation accounts of the navý, prepares the warranis for the transfer of stocks from one foau office to that of

another ; and keeps an account of the accruing duties....... 1400 00 John McGinnis, jun., attends to the correspondence connected

with the General and other Land Offices, and to all business arising under the laws relating to the public lands; to all business connected with the building, repair, and supply of the revenue cutters, and their employment; to the examination of charges and complaints for official misconduct against registers and receivers of public money, and the officers of the revenue cutters, and to the correspondence appertaining thereto. He also attends to the business arising under the acts for the relief of sick and disabled seamen employed in the merchant service, and the building and repair of public

hospitals designed for their benefit.......... .........1400 00 Gilbert Rodman, examines questions arising under the revenue

laws, and attends to the correspondence appertaining to such questions; keeps an account of moneys received and expended by collectors of the customs; has charge of applications for the appointment of subordinate officers of the customs and for the employment of revenue boats ; examines appeals from a ppraisements under the eighteenth section of the act of March 1, 1823, and application to complete draw. back entries, under the act of March 3, 1815. He attends, also, to the payment of fishing bounties, and to all charges and complaints against officers of the customis, and to the core respondence connected there with, and to that arising under miscellaneous subjects assigned to him..........

1400 00 Richard Ela, issues and registers the warrants for payments

under the appropriation for tlie military service, and keeps accounts of all such appropriations; also of all custoin house bonds in suit, and debentures issued and paid ; attends to the remittances to, and correspondence with, the bankers of the United States abroad, and to commissioners of loans ; audits and pays the accounts for expenditures consequent on the burning of the S. E. executive building; acts as agent in paying the salaries and contingent expenses of the Secretary's

office, contingent expenses of S. E. executive building, salaries of superintendent and watchmen, and general disbursing agent of the Treasury Department....

.81400 00 William T. Read, examines applications for the relief of insolvent debtors of the United States, under the acts of the 2d March, 1831, and 14th July, 1832, and prepares the cases when reported by the commissioners of insolvency for the Secretary's decision, and, generally, attends to all matters a'rising under those acts..

1400 00 Cyrus S. Jacobs, has charge of letters of application and re

commendation for office, complaints and resignation ; issues commissions, warrants, and letters of appointment ; attends to matters concerning the light-house establishment, and examines charges or complaints for official misconduct against persons connected with that establishment; has charge of the correspondence and business connected with the mint establishment; assists in miscellaneous correspondence, and in

copying and recording........ .............................. 1150 00 Thomas G Bradford, issues and registers the revolutionary

bounty land scrip, under the acts of the 30th May, 1830, 13th July, 1832, and 2d March, 1333; altends to all business connected with that branch of the public service ; has charge of the correspondence and business arising from the treaties with the Chickesaw nation of Indians, and assists in recording.....

1150 00 J. Jay Langdon, examines applications for entries under the

10th section of the act of the 1st of March, 1823; attends to the procuring copies of docunienis lost at the burning of the Treasury building, and audits the accounts for copying the same ; answers applications for return of duties, and refers them to the proper accounting officer. Attends to miscellaneous correspondence ; to remission of fives, penalties, and forfeitures; lo application for release from imprisonment; and

has the general charge of the letter files and records......... 1000 00 .Alexander Nesbill, attends to the copying and recording requir

ed for the business under the above acts for the relief of certain insolvent debtors of the United States.......

1000 001 Charles Petil, messenger.............

700 00 Thomas C. W'ells, messenger...

500 001

.......

John P. Pepper, superintendent of the Treasury buildings, and

the grounds appertaining thereto ; has charge of the grounds attached to the old S. E. executive building, and attends to the purchases (or the department.......

500 00

WATCHMEN.

William C. Goddard ......

.........................................
Edward Ourand........
William Hilbus.................................................
James W. Shields..............................................

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

400 00 400 00 400 00 400 00

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FIRST COMPTROLLER'S OFFICE. Joseph Anderson, Comptroller, 83,500 per annum. The First Comptroller examines all accounts settled by the First and Fifth Auditor, and certifies the balances arising thereon to the Register; countersigns all warrants drawn by the Secretary of the Treasury, if warranted by law ; reports to the Secretary the official forms to be used in the different offices for collecting the public revenue ; and the manner and form of keeping and stating the accounts of the several persous employed therein. He superintends the preservation of the public accounts

subject to his revision, and provides for the regular payment of all moueys
which may be collected.

CLERKS IN THE FIRST COMPTROLLER'S OFFICE.
John LAUB, chief clerk; his duties are to draft answers (subject to

the revision of the Comptroller) to all questions propounded by the
officers of the customs, merchants and others, under the revenue laws,
and treaties of commerce and navigation with foreign powers; to pre-
pare general instrunients and formis in relation to the duties to be per-
formed by those officers, and the manner in which they are to keep anel
render their accounts; and assists in the correspondence of the office
of a miscellaneous nature. He also prepares, under the direction of
the Secretary and Comptroller of the Treasury, such forms of other
accounts and documents as are deemed essential to a systematic
execution of the public business; and performs, generally, such

other oficial duties as are confided to him by the Comptroller.g 1700 00 William Williamson, makes out from the laws of each session

of Congress, deiailed statements of appropriations for the civil, diplomatic, and miscellaneous expenditures of Goo vernment, in the form of warrants, and records the same; re. gisters all warrants issued for payments in pursuance of said appropriations; makes out and records warrants for carrying unexpended balances to the sunpilus fuud; keeps the leger con. taining an account for each specific appropriation ; writes and copies all letters on subjects connected with the state of the appropriations; exainines all powers of attorney and all documents relative to the transfer of stocks, and payments of principal and dividends thereof, ubrich may be presented for the inspection and decision of the Comptroller; attends to, and keeps a record of, the transfer of stocks on the books of the Treasury; registers warranis issued for transferring stocks on the books of loan offices ; keeps a journal and leger, exhibit. ing quarterly the balances of the different kinds of stocks on the books of the Treasury and of the loan offices; writes and copies all letters ou subjects in any way connected with the funded debt of the United States; and keeps a record of bonds of indemnification for the renewel of lost certificates of stocks........

1400 00 Lund Washinglon, examines the accounts of the collectors of

the customs south and west of the river Potomac-the accounts of the Treasurer of the United States the accounts of the Treasurer of the minthe accounts of public ministers,

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consuls, and commercial agents; and makes an annual

statement in relation to the affairs of the mint establishment $ 1400 00 James Larned, his duties are to finally examine and adjust

all the quarterly accounts of receivers of public moneys,
exceeding in number two hundred and thirty per annum-
making for each account, iwo statements of differences; and
recording one of them to prepare all letters of correspon.
dence, having relation to these accounts, under the supervi.
sion of the Comptroller-to record all the reports upon them
and to examine and adjust the three and five per cent fund
accounts for roads and canals.......

1400 00 William Anderson, examines the accounts with the marshals of

the United States-of collectors of the customs, for disburse-
ments relative to light houses and marine hospitals of the
surveyors general-of the agents for paying the contingent
expenses of the several departinents ; and the salaries, &c.,
of civil public officers, generally, &c. ;--and inspects all the
copies of letters relative to the custom-house and rerenue, to

render the:n exacıly correspondent to the originals... 1400 00 Il’illiam B. Randolph, examines all accounts of collectors of

The customs north of the Potomac, and on the lakes, and gives
such explanations as may be found vecessary

.......... 1150 00 Richard S. Briscoe, exainines the accounts of the United States

Bauk, and its branches-commissioners of loans for the pay-
ment of principal and interest of the funded debt-internal
reverue and direct tax accounts— evolutionary claims-and
records the same ; and enters warrants on collectors of the
customs, direct tax, and internal revenue......

1150 00 George Wood, writes and records all letters relating to the

settlement of the accounts of collectors of the customs, agents
of marine hospitals, and superintendenis of light-houses
prepares all letters relating to appointments, bonds, &c., of
officers of the customs-registers all accounts of the collectors
of custoins, agents of marine hospitals, and superintendente
of light houses, with all other duties incidental to this branch
of the business of the office.

....... 1150 00 T. F. Anderson, enters all warrants of appropriations of mo

neys drawn for the use of, and keeps a set of books relating
to, the Navy Departinent. Also, warrants concerning pay-
ments into banks by the officers of the custnins, and receivers
of public moneys for lands sold; and conducts the correspon-
dence with the latter on the settlement of their accounts at
the Treasury; together with the warrants on account of ti-
rect taxes, and internal duties; records all the bonds of cola
lectors, naval officers, and surveyors of the customs, and

prepares the annual report of their official emoluments...... 1150 00 James R. McCorkle, assists in the examination of Post Office

accounts-records miscellaneous, land and other letters, and
assists in the current business of the office .......

........ 1000 00 William Milles, warrant clerk-duty to examine the acts of

Congress--to make out appropriation warrants for all moneys

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to be drawn from the Treasury, on requisitions of the Secre. tary of the War Department-to state the specific titlings under which the same may be drawn-and to keep a set of books, exhibiting the moneys paid out of the Treasury on all accounts connected with the War Department, comprising Indian treaties, aonuities, internal improvements, and army proper...

• $1000 00 Nicholas Biddle Van Zandt, registers the accounts reported to

the Comptroller by the First and Fifth Auditors, and the Commissioner of the General Land Office-drasts letters to disbursing officers in explanation of the settlement of those accounts—files, and has charge of, the official bonds of officers of the customs and joternal revenue, of the receivers, and registers, consuls, &c.-furnishes to the Solicitor of the Treasury authenticated transcripts of accounts and bonds of delinquents for suit, and keeps bim regularly advised of all

subsequent changes in the balances due from them, &c...... 1000 00 George Johnson, records all letters written by the Comptroller

and his Chief Clerk upon revenue subjecis-makes out copies of the statements of differences of receivers accounts of public money, for lands sold -copies letters, aud makes out abstracts of accounts, when called for by Congress, and others having business with the office-besides other duties when required to be performed of him in the office .....

1000 00 William Handy, records and copies letters—and assists in the

examination of the Post Office accounts, and in all matters : of business confided to him by the Chief Clerk....,

1000 00 James M. Burke, copies letters ļo the officers of the customis and

others-records leliers 10 different officers; and assists in

copying such other documents as may be confided to him.... 1000 00 John N. Lorejoy, messenger.........•

700 00 Jacob Hines, assistant messenger..

350 00

second COMPTROLLER'S OFFICE. James B. Thornton, Comptroller, 83,000 per annum. In the brief view given of the powers of the Comptrollers of the Trea. sury, it may be sufficient to remark that, within the sphere of their respective duties they are the ultimate law officers of the Government

The Second Comptroller is independent of the First. His office was established to effect a prompt settlement of the public accounts, which from the constantly increasing expenditures of the Government, had accumulated, and which with other duties, was found to exceed the ability of one Comptroller. The Second Comptroller therefore would be inore correctly styled the Comptroller of the accounts of the Army, Navy and Indian disbursements. It may be here remarked, that the duties of ad. vancing money and accounting for it, are distinct. The Secretaries on the Departments exercise a discretion, in advancing from the appropriations the requisite sums to the disbursing cfficers; but it is made the duty of the accounting officers of the Treasury, independent of the Secretaries, to require accounts and vouchers, showing the legal application of

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