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it is properly addressed by the collector who followed directions in making up the package and in taking a receipt for the same from the express company. U. S. v. Brendel (1905), 136 Fed. 737.

Liable only to the Government.-Federal officers holding the public money as money of the United States are only accountable to the United States. Vasse r. Comegyss (C. C. 1825), Fed. Cas. No. 16894.

Moneys to which applicable.-The railroad revolving fund provided for in sec. 15a of the Interstate Commerce act (41 Stat. 488), does not fall within the provisions of this section. (1922) 33 Op. Atty. Gen. 316.

Royalties. The Secretary of the Navy had no authority to contract for development of oil reserves with provision for exchange of royalties for fuel depots and pipe lines. Mammoth Oil Co. v. U. S. (1927), 275 U. S. 13, affirming (C. C. A. 1926), 14 F. (2d) 705.

Liability of custodians.-Public officers are not responsible for the fraudulent transactions of their clerks where they are free from negligence. U. S. v. Brodhead (D. C. 1839), Fed. Cas. No. 14654.

There can be no recovery against the United States by a public officer for the

loss of money by ordinary theft and robbery where the amount has been withheld from him by the accounting officers. Delaney v. U. S. (1895), 31 Ct. Cl. 44.

Present effectiveness.-R. S. 3639 is still in force and indicates that an administrative audit is required by the executive departments and Government establishments of all public accounts preliminary to their audit by the General Accounting Office. (1924) 34 Op. Atty. Gen. 83.

Depositories. Where the superintendent of the postal station depos ted funds of his office in a bank which was not an authorized depositary in violation of law, which prohibits such deposits and makes it a criminal offense for bank officers to knowingly receive them, and the bank, at all times between the time of such deposits and the time it was closed as insolvent, had cash on hand in excess of the amount of the deposits, such cash held to have passed into the hands of the State bank commissioner impressed with a trust in favor of the United States for the amount of the deposits. Allen v. U. S. (C. C. A. 1923), 285 Fed. 678.

* Provided further,

1826. Same; funds for subsistence of the Army.That hereafter officers intrusted with the disbursement of funds for the subsistence of the Army are hereby authorized to keep, at their own risk, in their personal possession for disbursement, such restricted amounts of subsistence funds for facilitating payments of small amounts to public creditors as shall from time to time be authorized by the Secretary of War; * Act of Mar. 2, 1907 (34 Stat. 1166), making appropriations for the support of the Army; U. S. C. 31: 493.

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1827. Advertising; rates of payment, general provisions.-That hereafter all advertisements, notices, proposals for contracts, and all forms of advertising required by law for the several departments of the Government may be paid for at a price not to exceed the commercial rates charged to private individuals, with the usual discounts; such rates to be ascertained from sworn statements to be furnished by the proprietors or publishers of the newspapers proposing so to advertise: Provided, That all advertising in newspapers since the tenth day of April, eighteen hundred and seventy-seven, shall be audited and paid at like rates; but the heads of the several departments may secure lower terms at special rates whenever the public interest requires it. Act of June 20, 1878 (20 Stat. 216), making appropriations for sundry civil expenses; U. S. C. 44: 322.

1828. Same; in the District of Columbia.-That all advertising required by existing laws to be done in the District of Columbia by any of the departments of the Government shall be given to one daily and one weekly newspaper of each of the two principal political parties and to one daily and one weekly neutral newspaper: Provided, That the rates of compensation for such service shall in no case exceed the regular commercial rate of the newspapers selected; nor shall any advertisement be paid for unless published in accordance with section thirty-eight hundred and twenty-eight of the Revised Statutes. Sec. 1, act of Jan. 21, 1881 (21 Stat. 317); U. S. C. 44: 323.

R. S. 3828, mentioned, is set forth, post, 1829.

Notes of Decisions

Proposals for work on Government buildings.-Advertisements, such as those for proposals for the interior finish of the post-office building in the city of Washington, need not be made in six newspapers published in District of Columbia, as provided by this act. (1897) 21 Op. Atty. Gen. 595.

The selection of newspapers in which to publish advertisements of this character in the District of Columbia is in the discretion of the heads of the departments. Id.

1829. Same; written authority required.-No advertisement, notice, or proj for any executive department of the Government, or for any bureau the or for any office therewith connected, shall be published in any newsp whatever, except in pursuance of a written authority for such publication 1 the head of such department; and no bill for any such advertising, or pub tion, shall be paid, unless there be presented, with such bill, a copy of written authority. R. S. 3828; U. S. C. 44: 324.

Notes of Decisions

Location of offices.--The provisions of this section extend to offices connected as therein specified, no matter where located. (1878) 16 Op. Atty. Gen. 616.

Sufficiency of order.-A general order addressed to the predecessor of a superintendent of Indian affairs by the commissioner stating that the Secretary of the Interior had directed the publishing of

1

advertisements authorizes the public
of advertisements under this section.
v. Odeneal (C. C. 1882), 10 Fed. 616.
Advance authority.-The written aut
ity must precede the publication; a 81
quent approval or ratification will no
sufficient. (1898) 5 Comp. Dec.
(1908) 14 id. 747.

provision.

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1830. Government printing; general Provided furt That on and after July 1, 1919, all printing, binding, and blank-book w for Congress, the Executive Office, the judiciary, and every executive partment, independent office, and establishment of the Government, shall done at the Government Printing Office, except. such classes of work as sh be deemed by the Joint Committee on Printing to be urgent or necessary have done elsewhere than in the District of Columbia for the exclusive of any field service outside of said district. Sec. 11, act of Mar. 1, 1919 Stat. 1270), making appropriations for legislative, executive, and judicial penses; U. S. C. 44: 111.

The above act superseded a provision of the act of May 12, 1917 (40 Stat. 74), wh amended sec. 87, act of Jan. 12, 1895 (28 Stat. 622), whereunder, in time of act hostilities, the Secretary of War might secure printing and binding from commercial other printing establishments, by contract or open market purchase. Said sec. 87 had, turn, superseded R. S. 3786.

The act of June 12, 1917 (40 Stat. 126), making appropriations for sundry civil penses, made a special appropriation for printing and binding publications and manu necessary for the organization and instruction of the land forces of the United States. such other necessary printing as the Secretary of War might prescribe; and provid that the printing and binding therein authorized might be executed under contra with private concerns, if, in the judgment of the Secretary of War, the public interest quired, notwithstanding the provisions of the law requiring such printing and bindi to be done in the Government Printing Office,

Notes of Decisions

Operation in general.-All executive officers of the Government were required by sec. 87, act of Jan. 12, 1895 (28 Stat. 622), and act of June 30, 1906 (34 Stat. 762), to have all Government printing done at Government Printing Office, except in cases otherwise provided by law, and such officers could not obligate the United States by acting contrary to said acts. Davis v. U. S. (1924), 59 Ct. Cl. 197.

Discretion of Public Printer.-Secs. 4 and 5, act of June 17, 1910 (36 Stat. 531), the former found in 1937, post, relating to the purchase of stationery and other miscellane

ous supplies for the executive departmen and other Government establishments Washington, do not supersede or repeal se 87, act of Jan. 12, 1895 (28 Stat. 622), an other provisions of law under which it claimed the Public Printer has authority t purchase all articles that are manifest) products of the printing art and its kin dred operations. (1911) 28 Op. Atty. Ger 581.

The discretion to be exercised by the Public Printer under sec. 87, act of Jan. 12 1895, extends only to articles of a characte which are to be "done," that is, "executed

manufactured, or made," at the Government Printing Office. (1911) 28 Op. Atty. Gen. 612.

Work required to be done at Printing Office. This section does not include illustrations and engravings, maps, or charts. (1891) 20 Op. Atty. Gen. 41.

The Public Printer is, however, required to purchase from the schedule of the General Supply Committee any of the articles above referred to which are properly upon the schedule, where the same are required for the use of the Printing Office, but he is not required to purchase such articles from the schedule for the other departments or establishments of the Government, as they would be ordered through the Secretary of the Treasury. (1911) 28 Op. Atty. Gen. 581.

The Public Printer is not required by law to supply a specifically described patented binding device on the requisition of an allottee of the appropriation for public printing and binding, the article being of a character required by this section to be "done" at the Government Printing Office, where in his opinion an article of different character is more in the interest of economy, uniformity, and better adapted to the needs of the service. Id.

Blank books, press copy books, stenographers' notebooks, etc., which have been scheduled by the General Supply Committee, and are of a staple character usually carried in stock by commercial houses, do not come within the terms of this section. Id.

In purchasing articles of supplies not listed in the schedule of the General Supply

Committee, or contracted for by the Secretary of the Treasury, the head of a department making the requisition is not required to state the specific reasons why such articles are necessary in lieu of other articles of a more or less similar nature which are listed on the schedule. Nor is the head of a department required to submit a similar statement in making a requisition upon the Public Printer for an article within the description of articles enumerated in the act of June 28, 1902 (32 Stat. 481), 2088, post, but which is not required to be made to order, or "done," at the Government Printing Office under the provisions of this section. (1911) 28 Op. Atty. Gen. 612.

The fact that a similar article is listed upon the General Supply Committee's schedule authorized by sec. 4, act of June 17, 1910 (36 Stat. 531), post, 1937, which might possibly subserve the purpose desired, is a matter that concerns only the head of the department making the requisition. Id.

Where there was an appropriation for all necessary expenses connected with the sale of Liberty bonds, to be expended in the discretion of the Secretary of the Treasury, the latter was not required by R. S. 3786 (superseded) to have all printing and lithographing done at the Government Printing Office. American Lithographic Co. v. U. S. (1922), 57 Ct. Cl. 340.

Implied warranty by contractor for public printing of accuracy of matter printed.--See American Lithographic Co. v. U. S. (1922), 57 Ct. Cl. 340.

*

Provided

1831. Same; illustrations, engravings, and photographs.—* further, That hereafter no part of the appropriations made for printing and binding shall be used for any illustration, engraving, or photograph in any document or report ordered printed by Congress unless the order to print expressly authorizes the same, nor in any document or report of any executive department or other Government establishment until the head of the executive department or Government establishment shall certify in a letter transmitting such report that the illustration is necessary and relates entirely to the transaction of public business. Sec. 1, act of Mar. 3, 1905 (33 Stat. 1213), making appropriations for sundry civil expenses: Public printing and binding. U. 8. C. 44: 118.

Previous similar provisions, but without the word "hereafter," and applicable only to the appropriations therein made, were contained in sec. 3, act Mar. 3, 1903 (32 Stat. 1147).

Previous restrictions on printing, engraving, etc., and illustrations, were imposed by sec. 94 of the printing and binding act of 1895 (28 Stat. 623).

1832. Same; waste to be remedied. That the Joint Committee on Printing shall have power to adopt and employ such measures as, in its discretion, may be deemed necessary to remedy any neglect, delay, duplication, or waste in the public printing and binding and the distribution of Government publications: 51109-3069

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