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Provided, That it shall be the duty of the marshal, his deputy, or other officer who may arrest a person charged with any crime or offense, to take the defendant before the nearest circuit court commissioner or the nearest judicial officer having jurisdiction under existing laws for a hearing, commitment or taking bail for trial, and the officer or magistrate issuing the warrant shall attach thereto a certified copy of the complaint; and upon the arrest of the accused, the return of the warrant, with a copy of the complaint attached, shall confer jurisdiction upon such officer as fully as if the complaint had originally been made before him, and no mileage shall be allowed any officer violating the provisions hereof.

Construction of statute. (U. S. v. Puleston, 106 Fed. Rep., 294.)

Clerks of courts to report to Commissioner as to all moneys paid into court in internal-revenue cases, etc.

SEC. 797. [As amended by sec. 2, act of Mar. 1, 1879 (20 Stat., 327).] Every clerk of a circuit or district court shall, within thirty days after the adjournment of each term thereof, forward to the Solicitor of the Treasury a list of all judgments and decrees, to which the United States are parties, which have been entered in said court, respectively, during such term, showing the amount adjudged or decreed in each case, for or against the United States, and the term to which execution thereon will be returnable. He shall also, at the close of each quarter, or within ten days thereafter, report to the Commissioner of Internal Revenue all moneys paid into court on account of cases arising under the internalrevenue laws, as well as all moneys paid on suits on bonds of collectors of internal revenue. The report shall show the name and nature of each case, the date of payment into court, the amount paid on account of debt, tax, or penalty, and also the amount on account of costs. If such money, or any portion thereof, has been paid by the clerk to any internal-revenue officer or other person, the report shall show to whom each of such payments was made; and if to an internal-revenue officer, it shall be accompanied by the receipt of such officer.

Section 5, act of February 22, 1875 (18 Stat., 334), provides that if any clerk of any district or circuit court of the United States shall willfully refuse or neglect to make any report or other document required by law to be by him made, or shall willfully refuse or neglect to forward any such report or document to the department, officer, or person to whom by law the same should be forwarded, the clerk so offending shall be removed from office and shall not be eligible to any appointment as clerk or deputy clerk for the period of two years next after such removal.

Section 6 of the same act also provides additional punishment, by a fine not exceeding $1,000 or by imprisonment not exceeding one year, in the discretion of the court.

Clerk of court failing to deposit moneys, etc. (Sec. 99 of the criminal code, act Mar. 4, 1909, 35 Stat., 1088.)

Clerks of court to keep indices of judgment records. (See act Aug. 1, 1888, p. 393.)

Clerks are instructed in all cases in the several courts arising under the internal-revenue laws, where moneys are recovered and paid in for the United States, to pay over such moneys, including costs, to the collectors of internal revenue under the provisions of section 3216, R. S.

Collectors will furnish the clerks with receipts in duplicate on Form No. 540, the original to be forwarded to the Commissioner with the clerk's quarterly report (Form 158), the duplicate to be retained by the clerk.

(See circular to clerks of United States courts issued by the Attorney General Apr. 20, 1898, T. D. No. 19306, 1898; also, Instructions to attorneys, clerks, etc., by the Department of Justice, Apr. 1, 1904, T. D. 754; Regulations, No. 12, rev. Apr. 18, 1904, p. 21.)

SEC. 6. [Act of May 28, 1896 (29 Stat., 178), Legislative, executive, and judicial appropriation act.] That, on and after the first day of July, eighteen hundred and ninety-six, all fees and emoluments authorized by law to be paid to United States district attorneys and United States marshals shall be charged as heretofore, and shall be collected, as far as possible, and paid to the Clerk of the court having jurisdiction, and by him covered into the Treasury of the United



Duties of officers charged with receiving or disbursing public moneysPenalties for embezzlement and for official misconduct Proceedings against delinquent officers-Evidence-Transcripts, etc.

Moneys to be deposited without deduction.

SEC. 3617. The gross amount of all moneys received from whatever source for the use of the United States, except as otherwise provided in the next section, shall be paid by the officer or agent receiving the same into the Treasury, at as early a day as practicable, without any abatement or deduction on account of salary, fees, costs, charges, expenses, or claim of any description whatever. But nothing herein shall affect any provision relating to the revenues of the Post-Office Department.

The next section relates to the proceeds of sales of material. III Comp. Dec. 149.

It seems that no express authority has been given the executive departments to sell old or disused material and supplies. Such practice appears to have grown up, however, for reasons of economy, and is apparently recognized in the provisions of sections 197 and 3618 of the Revised Statutes, which provide for the accounting by Government officers for moneys received from the sale of old material and supplies. (28 Op. Atty. Gen., 203.)

Section 3619 provides that "Every officer or agent who neglects or refuses to comply with the provisions of section 3617 shall be subject to be removed from office, and to forfeit to the United States any share or part of the moneys withheld, to which he might otherwise be entitled."

(15 Op. Atty. Gen., 387. 24 Int. Rev. Rec., 130; 26 id., 230.)

(See sections 3210, 3216, and 3450 R. S., pp. 107, 111, 357. XVI Comp. Dec., 309.)

[Extract from sundry civil appropriation act for the fiscal year ending June 30, 1909, approved May 27, 1908 (35 Stat., 325).]

After June thirtieth, nineteen hundred and eight, collectors of internal revenue shall pay daily into the Treasury of the United States, under instructions of the Secretary of the Treasury, the gross amounts of all collections of whatever nature made, by authority of law, and the same shall be covered into the Treasury as internal-revenue collections. (T. D. 1373, Circular No. 725, June 5, 1908.)

Duty of disbursing officers.

SEC. 3620. [As amended by the act of Feb. 27, 1877 (19 Stat., 240).] It shall be the duty of every disbursing officer having any public money intrusted to him for disbursement, to deposit the same with the Treasurer or some one of the assistant treasurers of the United States, and to draw for the same only as it may be required for payments to be made by him in pursuance of law and draw for the same only in favor of the persons to whom payment is made; and all transfers from the Treasurer of the United States to a disbursing officer shall be by draft or warrant on the Treasury or an assistant treasurer of

the United States. In places, however, where there is no treasurer or assistant treasurer, the Secretary of the Treasury may, when he deems it essential to the public interest, specially authorize in writing the deposit of such public money in any other public depository, or, in writing, authorize the same to be kept in any other manner, and under such rules and regulations as he may deem most safe and effectual to facilitate the payments to public creditors.

See section 87 of the Criminal Code, act of March 4, 1909 (35 Stat., 1105,) page 409, providing penalty for unlawfully depositing.

Checks of disbursing officers. (15 Op. Atty. Gen., 288.)

Depositories to be designated by Secretary, section 3211, page 108. Regulation for the deposit of public moneys. (Dept. Cir. No. 47, Apr. 5, 1905). Public moneys and official checks of United States disbursing officers. (Dept. Cir. No. 102, Dec. 7, 1906; Dept. Cir. No. 125, Aug. 14, 1897, Reg. No. 2, revised, p. 93; Dept. Cir No. 17, Mar. 19, 1908, Reg. No. 2 revised, p. 96.)

Deposit of unexpended balances of annual appropriations, etc. (Dept. Cir. No. 133, Dec. 15, 1903.)

Every person having moneys of the United States must pay to Treasurer, etc., and take receipt.

SEC. 3621. [As amended by sec. 5, act May 28, 1896 (29 Stat., 140).] Every person who shall have moneys of the United States in his hands or possession, and disbursing officers having moneys in their possession not required for current expenditure, shall pay the same to the Treasurer and Assistant Treasurer, or some public depositary of the United States, without delay, and in all cases within thirty days of their receipt.

And the Treasurer, the Assistant Treasurer, or the public depositary shall issue duplicate receipts for the moneys so paid, transmitting forthwith the original to the Secretary of the Treasury, and delivering the duplicate to the depositor.

The Secretary of the Treasury prescribed regulations as to "proper disposition of certificates of deposit." (Dept. Cir. No. 46, July 1, 1907.) Deposit of public moneys. (Cir. No. 47, Apr. 5, 1905.)

See section 91, Criminal Code, act March 4, 1909 (35 Stat., 1105), page 410, providing penalty for failure to deposit as required.

SEC. 4. [Act of Aug. 30, 1890 (26 Stat., 371), sundry civil appropriation act.] That hereafter all disbursing officers of the United States. shall render their accounts quarterly * * * but the Secretary of the Treasury may direct any or all such accounts to be rendered more frequently when in his judgment the public interest may require.

Accounts to be rendered.

SEC. 3622. [As amended by sec. 12, act of July 31, 1894 (28 Stat., 209).] Every officer or agent of the United States who receives public money which he is not authorized to retain as salary, pay, or emolument, 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.)

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, 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. 68.)

See section 90, Criminal Code, act March 4, 1909 (35 Stat., 1105), page 410, 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 Decisions 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 examination 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 the Comptroller of the Treasury, of accounts settled by the Auditors. (Dept. Cir. 87, Apr. 25, 1895; Treasury Bookkeeping, Dept. Cir. 38, June 17, 1907; Dept. Cir. 56, July 14, 1908.)

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 in 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 therefor, 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, dated August 16, 1894.

Transmittal of accounts and advances of funds. (Dept. Cir. 25, T. D. 18925, 1898.)

Distinct accounts required according to appropriation.

SEC. 3623. All officers, agents, or other persons, receiving public moneys, shall render distinct accounts of the application thereof, according to the appropriation under which the same may have been advanced to them.

Suits 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 bill), act of July 31, 1894 (28 Stat., 162).

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