Imágenes de páginas

consuls, and commercial agents; and makes an annual

statement in relation to the affairs of the mint establishment 8 1400 00 James Larned, his duties are to finally examine apd adjust

all the quarterly accounts of receivers of public moneys, exceeding in number two hundred and thirty per annummaking for each account, iwo statements of differences; and recording or

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 themand 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 disbursements relative to light houses and inarine hospitals of the surveyors general-of the agenis 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 leilers relative to the custoin-house and revenue, to

render thein exacıly correspondent to the originals........... 1400 00 Il’illiam B. Randolph, examives 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 payment of principal and interest of the funded debt-internal revenue and direct tas accounts- evolutionary claims and records the sane ; and enters warrants on collectors of the customs, direct lax, and internal revenue...

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

setilement of the accounts of collectors of the customs, agents of marine hospitals, and superintendents 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 superintendenis of light houses, with all other duties incidental io 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 correspondence with the latter on the settlement of their accounts at the Treasury; together with the warrants on account of tirect 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

[merged small][ocr errors][ocr errors][ocr errors][ocr errors]

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 Departnieni, comprising Indian treaties, annuities, 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 auihenticated 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-nakes out copies of the statements of differences of receivers accounts of public money, for lands sold-copies letters, and makes out abstracts of accounts, when called for by Congress, and others having business with the office-besides other duties when sequired in be performed of himn 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 hini by the Chief Clerk................. 1000 001 James M. Burke, copies letters !o the officers of the customs and

others-records letters 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 inay be sufficient to reinark 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 ac. cumulated, 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 or 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

[ocr errors]


the money. In this division of duties is perceived a salutary check.The hands of the Executive are left unrestrained in arlyancing in the agents the necesssary funds to accon:plish the purposes of the Govern

ment; but these agents have to account to officers of the Treasury, leaving the Executive no power to misapply the funds advanced.

It is the duty of the Second Comptroller to revise and certify the ac. counts stated in the offices of the Second, Third, and Fourth Auditors, and he decides on alt appeals from the decisions of those Auditors, and his decision is final, except relief is granted by Congress.

In the office of the Second Comptroller a record is kept of the accounts settled, showing the balances due to, and from, the United States ; a record of all the requisitions for money drawn by the Secretaries of the War and Navy Departments; and on its files are placed all the contracts involving the payment of money, entered into by those depart

It is also the duty of the Comptroller to direct suits and stoppages, on account of delinquencies ; to keep an account with each specific

appropriation, and to inake annual and other statements, of the disburse-
ments, as required by law. He also prescribes the forms for the accounts
and vouchers, and of keeping and stating the accounts, subject to his

John N. MOULDER, chief clerk, is charged with the general superinten-

dence of the details of business of the office; with the registering,
filing, and safe keeping of the bonds of disbursing officers, and of the
contracts and bon is for services and supplies in the War and Navy
Departments ; with drafting the forms and instructions issued to the
disbursing officers and agents of those departments, for keeping and
rendering their accounts in an uniform and systematic manner; with
assisting the Comptroller in the general correspondence of the office ;
and, in occasionally aiding ju the examination and revision of accounts
reported by the respective duditors for the decision of the Comp-

..........$1700 000 Jonathan Seaver, is charged with the examination of the ac

counts for the naval expenditures; for the marine corps ; for the naval bospitals; and for the payments of the navy and privateer pensioners, of which he makes an entry of cach semi-annual payment. He keeps the record of the balances due to and froni the United States, by disbursing officers of the navy ; and acts as agent fur paying the salaries, and disbursing the contingent fund of the Second Comptroller's office.....

1400 00 John M. Brodhead, his duties are to open and keep an account

unther cach head of the numerous appropriations connected with the War and Navy Departments; to make such reports and statements as are from time to time officially requireit by officers of these Departments, through the Second Coinpliollor, and to prepare condensed reports of the army and navy appropriations, at the end of each year, for the information of Congress......

........... 1150 00 James L Cathcarl, is charged with the revision of the pen.

sion accounts reported by the Third Auditor ...........


....... 1150 00


[ocr errors][merged small][ocr errors][merged small]

John Davis, is charged with the revision of the paymasters'

accounts; the accounts a ppertaining to the Indian Department; the accounts for expenditures under the Engineer Department, for fortifications, surveys, improvements of roads and canals, rivers, and harbors; the Purchasing Department, &c......

$1400 00 Joseph Manahan, is charged with the revision of all the pension

accounts reported by the Third Auditor, with the entries of the same on the check books; and with the entries of the semi-annual statements from the War Department, of the changes arising from deaths, transfers, &c., on the rolls of the respective agencies...............................

1000 00 James M. Culis, is charged with the revision of the accounts

for the Quartermaster's, Subsistence, and Hospital Departinents ; arsenals, arrearages, and accounts for the relief of individuals......................

......................... 1150 00 George D. Abboll, recording clerk, and accounts of recruiting,

contingent, ordnance, armories, arming and equipping militia, and armanient of fortifications

.............. 800 00 John Sessford, messenger; in addition to his appropriate duties

as messenger, he is charged with the order and safe keeping of the library, maps, &c., belonging to the office....

700 00

[ocr errors]

Richard Harrison, Auditor, $3,000 per annum.
The First Auditor receives all accounts accruing in the Treasury De-
partment, and in relation to the revenue and the civil list, and after ex-
amination, certifies the balance, and transmits the accounts, with the
vouchers and certificates, to the First Comptroller, for his decision thereon.

WILLIAM L’ARKER, chief clerk, on all current or miscellaneous ac-

counts, and such as relate to the civil list, surveys of the public lands,

light houses, custom houses, marine hospitals, &c............. 1700 00 Jeremiah Williams, on the accounts of every description relating to the public debl........

1400 00 William Morlon, on the accounts of the Treasurer ; of payments

to revolutionary officers and soldiers; and the bond accounts of collectors of the customs.

1400 00 John Coyle.........

1150 00 On the accounts of collectors John Underwood....

1150 00 Jeremiah W. Bronaugh..

of the custonis, and internal

1150 00

reventie.......... James M. Torberl.....

1150 00 Thomas G. Slye, on the accounts relating to the expenses of the judiciary, and the mint establishment........

C.............. 1150 00
Daniel P Porter...... ? Recording custein house bonds and S 1150 00
John A. Brighlwell.... S official letters.......

> 1000 00
William Morlon, jun., | recording reports on accounts sent 800 00
J. W. Bronaugh, jun., for revision to the Comprroller..
Charles B. Davis, messenger .. .. ..

700 00

[ocr errors]


SECOND AUDITOR'S OFFICE. William B. Lewis, Auditor, $3,000 per annum. The Second Auditor receives and settles-1. All accounts relative to the pay of the army; subsistence and forage of officers; and pay, subsistence and clothing of their servants. 2. All accounts appertaining to the Clothing and Purchasing Department. 3. All accounts for the contingent disbursements of the army, for which no specific appropriations are made by Congress. 4. All accounts relating to the purchase of medicines, drugs, surgical instruments, hospital stores, &c., also the claims of private physicians, for medical services rendered sick officers and soldiers, who cannot be attended by the surgeons of the army. 5. AH accounts rela. ting to the recruiting service. 6. Alt accounts of the Ordnance Depart. ment; those of the various arsenals; and accounts appertaining to armament of new fortifications, and to arming and equipping the militia, &c. 7. Accounts for disbursements at the national armories. 8. All

accounts appertaining to disbursements in the Indian Department, such
as pay of agents, presents, annuities, holding treaties, running boundary
lines, contingent expenses, &c., and the property accounts of ihe army,
arising out of the foregoing expenditures.

JAMES EAKIN, chief clerk........

$1700 00 John Wells, jun., book-keeper.........

1400 00) John Pelers, examines and states accounts of the Indian Department...

1400 001 Samuel Lewis, jun , records letters, and the requisitions on the Treasury...

1150 00) Richard M. Boyer, examines and states army paymasters' accounts...............

....... 1150 00 Robert Ellis, examines and states the accounts of the commis.

sary of purchases ; of the paymasters at the national armo.
ries ; and such of the accounts of the quarterınasters as are

adjusted by the Second Auditor ............................... 1150 00 William Mechlin, examines and states individual claims, and

accounts of the Pay and Indian Departments................ 1150 00 Leonard Mackall, adjusts the store and property accounts of

the army, growing out of the settlements made by the Second
Auditor ......

1150 00
Peler Brady, adjusts the store and property accounts, and keeps
the appropriation books......

................................... 1150 00 Richard T. Queen... examine and state army paymasters 1000 00 Edward W. Lewis...! accounts.......

? 1000 00 0. S. Hall...

1000 00 Examine and state accounts of the Josiah f. Polk......

1000 00

Indian Department.
Charles W. Forrest...

800 00 IVilliam Ford, records reports on accounts, sent to the Second

Comptroller for revision, and assists in adjusting property

800 00 William Lloyd, messenger..

700 00





[ocr errors]




« AnteriorContinuar »