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 tranfers 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 § 5488.] 14 June, 1866, s. 1, v. 14, p. 64. 27 Feb., 1877, v. 19, p. 249. NOTE.-If a disbursing officer, in good faith, deposits public money in a desig. nated depository, loss of the moneys through failure of the bank cannot be imputed to the fault or negligence of the officer. So long as the Government holds him responsible and does not bring suit, so long he has the right to petition the Court of Claims for relief.-C. C., XVII, 189. ure SEC. 3621. Every person who shall have moneys of the United States Penalty for failin his hands or possession shall pay the same to the Treasurer, an as- to deposit sistant treasurer, or some public depositary of the United States, and money when required. take his receipt for the same, in duplicate, and forward one of them forthwith to the Secretary of the Treasury. [See § 5492.] 3 March, 1857, s. 3, v. 11, p. 249. NOTES.-Money in the hands of a disbursing officer of the United States, due and payable by him to a private person, cannot be attached by process out of the State courts. 4 Howard, 20. It is not competent to the Stafe courts to enjoin officers of the executive Departments from executing the lawful orders thereof, whether they concern the payment of money for the performance of contracts with the United States or any other matter.-Op. XVI, 257, Devens, Jan. 29, 1879. The Supreme Court has repeatedly decided that the courts have no jurisdiction or authority over the moneys of the Government in the hands of its agents, and that such moneys cannot be enjoined or controlled by a mandamus.-Op. VII, 81, Cushing, March 29, 1855. Not subject to attachment at the suit of creditors of the parties to whom such money is due.-Op. XIII, Akerman, Jan. 7, 1872. See also Op. X, 120. SEC. 3622. 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. The Secretary of the Treasury may, if in his opinion the circumstances of the case justify and require it, extend the time herein before prescribed for the rendition of accounts. 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. [See § 5491.] 17 July, 1862, s. 1, v. 12, p. 593. 2 March, 1867, res. 48, v. 14, p. 571. 15 July, 1870, s. 15, v. 15, p. 334. 27 Feb., 1877, v. 19, p. 249. Accounts. SEC. 3623. All officers, agents, or other persons, receiving public Distinct a c moneys, shall render distinct accounts of the application thereof, ac- counts required. cording to the appropriation under which the same may have been advanced to them. 3 March, 1809, s. 1, v. 2, p. 535. SEC. 3624. Whenever any person accountable for public money, neg- Suits to recover lects or refuses to pay into the Treasury the sum or balance reported money from offi to be due to the United States, upon the adjustment of his account, cers, regulated. 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 ac Duties of officers as custodi moneys. count, the commissions of the delinquent, which shall be forfeited in SEC. 3639. all public officers of whatsoever character, are reans of public quired to keep safely, without loaning, using, depositing in banks, or exchanging for other funds than as specially allowed by law, all the public money collected by them, or otherwise at any time placed in their possession and custody, till the same is ordered, by the proper Department or officer of the Government, to be transferred or paid out; and when such orders for transfer or payment are received, faithfully and promptly to make the same as directed, and to do and perform all other duties as fiscal agents of the Government which may be imposed by any law, or by any regulation of the Treasury Department made in conformity to law. [See § 5497.] Advances of public moneys 6 Aug., 1846, s. 6, v. 9, p. 60. 4 July, 1864, s. 5, v. 13, p. 383. SEC. 3648. No advance of public money shall be made in any case prohibited. whatever. And in all cases of contracts for the performance of any service, or the delivery of articles of any description, for the use of the United States, payment shall not exceed the value of the service rendered, or of the articles delivered previously to such payment. It shall, however, be lawful, under the special direction of the President, to make such advances to the disbursing officers of the Government as may be necessary to the faithful and prompt discharge of their respective duties, and to the fulfillment of the public engagements. The President may also direct such advances as he may deem necessary and proper, to persons in the military and naval service employed on distant stations, where the discharge of the pay and emoluments to which they may be entitled cannot be regularly effected. [See § 1563.] 31 Jan., 1823, s. 1, v. 3, p. 723. Title 70, Chap. 6. Officer of the SEC. 5481. Every officer of the United States who is guilty of extortion under color of his office shall be punished by a fine of not more United States than five hundred dollars, or by imprisonment not more than one year, guilty of extor- except those officers or agents of the United States otherwise differently and specially provided for in subsequent sections of this chapter tion. Receipting for larger sums than are paid. 3 March, 1825, s. 12, v. 4, p. 118. SEC. 5483. Every officer charged with the payment of any of the appropriations made by any act of Congress, who pays to any clerk, or other employé of the United States, a sum less than that provided by law, and requires such employé to receipt or give a voucher for an amount greater than that actually paid to and received by him, is guilty of embezzlement, and shall be fined in double the amount so withheld from any employé of the Government, and shall be imprisoned at hard labor for the term of two years. 3 March, 1853, s. 4, v. 10, p. 239. Disbursing offi- SEC. 5488. Every disbursing officer of the United States who deposits cers unlawfully any public money intrusted to him in any place or in any manner, exdepositing, converting, loaning. cept as authorized by law, or couverts to his own use in any way whator transferring ever, or loans with or without interest, or for any purpose not prescribed public money. by law withdraws from the Treasurer or any assistant treasurer, or any Failure of Treasurer, &c., authorized depository, or for any purpose not prescribed by law transfers or applies any portion of the public money intrusted to him, is, in every such act, deemed guilty of an embezzlement of the money so deposited, converted, loaned, withdrawn, transferred, or applied; and shall be punished by imprisonment with hard labor, for a term not less than one year nor more than ten years, or by a fine of not more than the amount embezzled or less than one thousand dollars, or by both such fine and imprisonment. 14 June, 1866, s. 2, v. 14, p. 64. SEC. 5489. If the Treasurer of the United States, or any assistant to safely keep treasurer, or any public depositary, fails safely to keep all moneys depublic moneys. posited by any disbursing officer or disbursing agent, as well as all moneys deposited by any receiver, collector, or other person having moneys of the United States, he shall be deemed guilty of embezzlement of the moneys not so safely kept, and shall be imprisoned not less than six months nor more than ten years, and fined in a sum equal to the amount of money so embezzled. [See § 3639.] 3 March, 1857, s. 2, v. 11, p. 249. SEC. 5490. Every officer or other person charged by any act of Con- Custodians of gress with the safe-keeping of the public moneys, who fails to safely Public money failing to safely keep the same, without loaning, using, converting to his own use, de- keep, without positing in banks, or exchanging for other funds than as specially loaning, &c. allowed by law, shall be guilty of embezzlement of the money so loaned, used, converted, deposited, or exchanged; and shall be imprisoned not less than six mouths nor more than ten years, and fined in a sum equal to the amount of money so embezzled. [See § 3639.] 6 Aug., 1846, s. 16, v. 9, p. 63. SEC. 5491. Every officer or agent of the United States who, having received public money which he is not authorized to retain as salary, pay, or emolument, fails to render his accounts for the same as provided by law, shall be deemed guilty of embezzlement, and shall be fined in a sum equal to the amount of the money embezzled, and shall be imprisoned not less than six months or more than ten years. [See §§ 3622, 3633.] 17 July, 1862, s. 1, v. 12, p. 593. 15 July, 1870, s. 15, v. 16, p. 334. 2 March, 1867, res. 48, v. 14, p. 571. 6 Aug., 1846, s. 16, v. 9, p. 63. Failure of offi. counts, &c. cer to render ac Failure to de SEC. 5492. Every person who, having moneys of the United States in his hands or possession, fails to make deposit of the same with the posit as required. Treasurer, or some assistant treasurer, or some public depositary of the United States, when required so to do by the Secretary of the Treasury, or the head of any other proper Department, or by the accounting officers of the Treasury, shall be deemed guilty of embezzlement thereof, and shall be imprisoned not less than six months nor more than ten years, and fined in a sum equal to the amount of money embezzled. 3 March, 1857, s.3, v. 11, p. 249. 6 Aug., 1846, s. 16, v. 9, p. 63. of Provisions SEC. 5493. The provisions of the five preceding sections shall be conthe five precedstrued to apply to all persons charged with the safe-keeping, transfer, ing sections, how or disbursement of the public money, whether such persons be indicted as receivers or depositaries of the same. 6 Aug., 1846, s. 16, v. 9, p. 63. applied. dence of embez. zlement, SEC. 5494. Upon the trial of any indictment against any person for Record evi embezzling public money under the provisions of the six preceding sections, it shall be sufficient evidence, for the purpose of showing a balance against such person, to produce a transcript from the books and proceedings of the Treasury, as required in civil cases, under the provisions for the settlement of accounts between the United States and receivers of public money. [See §§ 3625, 3633, under Distress WarraNTS. ] Ibid. SEC. 5495. The refusal of any person, whether in or out of office, charged with the safe-keeping, transfer, or disbursement of the public money, to pay any draft, order, or warrant, drawn upon him by the proper accounting officer of the Treasury, for any public money in his hands belonging to the United States, no matter in what capacity the same may have been received, or may be held, or to transfer or disburse any such money promptly, upon the legal requirement of any authorized officer, shall be deemed, upon the trial of any indictment against such person for embezzlement, as prima-facie evidence of such embezzlement. 6 Aug., 1846, s. 16, v. 9, p. 63. Prima facie evidence. conversion. SEC. 5496. If any officer charged with the disbursement of the public Evidence moneys, accepts, receives, or transmits to the Treasury Department to be allowed in his favor, any receipt or voucher from a creditor of the United States, without having paid to such creditor in such funds as the officer received for disbursement, or in such finds as he may be authorized by law to take in exchange, the full amount specified in such receipt or voucher, every such act is an act of conversion, by such of Unlawfully receiving, &c., to be embezzle. ment. Sec. officer, to his own use, of the amount specified in such receipt or voucher. [See § 3652, under CHECKS.] Ibid. SEC. 5497. Every banker, broker, or other person not an authorized depositary of public moneys, who knowingly receives from any disbursing officer, or collector of internal revenue, or other agent of the United States, any public money on deposit, or by way of loan or accommodation, with or without interest, or otherwise than in payment of a debt against the United States, or who uses, transfers, converts, appropriates, or applies any portion of the public money for any purpose not prescribed by law, and every president, cashier, teller, director, or other officer of any bank or banking association, who violates any of the provisions of this section, is guilty of an act of embezzlement of the public money so deposited, loaned, transferred, used, converted, appropriated, or applied, and shall be punished as prescribed in section fifty-four hundred and eighty-eight. [See § 3639.] 300. Allowance of lost checks. 14 June, 1866, s. 3, v. 14, p. 65. CHECKS AND DRAFTS. 306. Liabilities outstanding three or more years. 309. Accounts of disbursing officers unchanged 310. Reports of disbursing officers, &c. lost checks. Sec. 3645. Regulations for presenting drafts. 3651. Exchange of funds restricted. 3652. Premium on sales of public money to be ac counted for. Title 7, Chap. 4. SEC. 300. Whenever the disbursing officer, or agent by whom was Allowance of issued any check which has been lost, destroyed, or stolen, is dead, or no longer in the service of the United States, the proper accounting officer shall, under such regulations as the Secretary of the Treasury may prescribe, state an account in favor of the owner of such original check for the amount thereof, and charge such amount to the account of such officer or agent. Title 7, Chap. 5. Liabilities outstanding three or more years. Vouchers for 2 Feb., 1872, ss. 1, 2, v. 17, p. 29. SEC. 306. At the termination of each fiscal year all amounts of moneys that are represented by certificates, drafts, or checks, issued by the Treasurer, or by any disbursing officer of any Department of the Government, upon the Treasurer or any assistant treasurer, or designated depositary of the United States, or upon any national bank designated as a depositary of the United States, and which shall be represented on the books of either of such offices as standing to the credit of any disbursing officer, and which were issued to facilitate the payment of warrants, or for any other purpose in liquidation of a debt due from the United States, and which have for three years or more remained outstanding, unsatisfied, and unpaid, shall be deposited by the Treasurer, to be covered into the Treasury by warrant, and to be carried to the credit of the parties in whose favor such certificates, drafts, or checks were respectively issued, or to the persons who are entitled to receive pay therefor, and into an appropriation account to be denominated "outstanding liabilities." 2 May, 1866, ss. 1, 4, v. 14, pp. 41, 42. SEC. 307. The certificate of the Register of the Treasury, stating that drafts remaining the amount of any draft issued by the Treasurer, to facilitate the payunpaid. ment of a warrant directed to him for payment, has remained outstanding and unpaid for three years or more, and has been deposited and covered into the Treasury in the manner prescribed by the preceding section, shall be, when attached to any such warrant, a sufficient voucher in satisfaction of any such warrant or part of any warrant, the same as if the drafts correctly indorsed and fully satisfied were attached to such warrant or part of warrant. And all such moneys mentioned in this and in the preceding section shall remain as a permanent appropriation for the redemption and payment of all such outstanding and unpaid certificates, drafts, and checks. 2 May, 1866, s. 2, v. 14, p. 41. SEC. 308. The payee or the bona-fide holder of any draft or check the Payment upon amount of which has been deposited and covered into the Treasury presentation of outstanding pursuant to the preceding sections, shall, on presenting the same to the drafts. proper officer of the Treasury, be entitled to have it paid by the settlement of an account and the issuing of a warrant in his favor, according to the practice in other cases of authorized and liquidated claims against the United States. Ibid., s. 3. SEC. 309. The amounts, except such as are provided for in section Accounts of three hundred and six, of the accounts of every kind of disbursing offi- disbursing offi cers unchanged cer, which shall have remained unchanged, or which shall not have for three years. been increased by any new deposit thereto, nor decreased by drafts drawn thereon, for the space of three years, shall in like manner be covered into the Treasury, to the proper appropriation to which they belong; and the amounts thereof shall, on the certificate of the Treasurer that such amount has been deposited in the Treasury, be credited by the proper accounting officer of the Department of the Treasury on the books of the Department, to the officer in whose name it had stood on the books of any agency of the Treasury, if it appears that he is entitled to such credit. Ibid., s. 5. &c., and disburs SEC. 310. The Treasurer, each assistant treasurer, and each desig- Reports of nated depositary of the United States, and the cashier of each of the Treasurer, assistnational banks designated as such depositaries, shall, at the close of ant treasurers, business on every thirtieth day of June, report to the Secretary of the ing officers. Treasury the condition of every account standing, as in the preceding section specified, on the books of their respective offices, stating the name of each depositor, with his official designation, the total amount remaining on deposit to his credit, and the dates, respectively, of the last credit and the last debit made to each account. And each disbursing officer shall make a like return of all checks issued by him, and which may then have been outstanding and unpaid for three years and more, stating fully in such report the name of the payee, for what purpose each check was given, the office on which drawn, the number of the voucher received therefor, the date, number, and amount for which it was drawn, and, when known, the residence of the payee. Ibid., s. 6. Title 40. Regulations for SEC. 3645. It shall be the duty of the Secretary of the Treasury to issue and publish regulations to enforce the speedy presentation of all Government drafts, for payment, at the place where payable, and to presentment of prescribe the time, according to the different distances of the deposi- drafts. taries from the seat of Government, within which all drafts upon them, respectively, shall be presented for payment; and, in default of such presentation, to direct any other mode and place of payment which he may deem proper; but, in all these regulations and directions, it shall be his duty to guard, as far as may be, against those drafts being used or thrown into circulation as a paper currency or a medium of exchange. [See § § 5495, 5496. Disbursing Officers.] 6 Aug., 1846, s. 31, v. 9, p. 65. checks author SEC. 3646. Whenever any original check is lost, stolen, or destroyed,, Duplicates for disbursing officers and agents of the United States are authorized, after lost or stolen the expiration of six months, and within three years from the date of ized. such check, to issue a duplicate check; and the Treasurer, assistant treasurers, and designated depositaries of the United States are directed to pay such duplicate checks, upon notice and proof of the loss of the original checks, under such regulations in regard to their issue and payment, and upon the execution of such bonds, with sureties, to indemnify the United States, as the Secretary of the Treasury shall prescribe. This section shall not apply to any check exceeding in amount the sum of one thousand dollars. 2 Feb., 1872, s. 1, v. 17, p. 29. issued is dead. SEC. 3647. In case the disbursing officer or agent by whom such lost, Duplicate check destroyed, or stolen original check was issued, is dead, or no longer in when officer who. the service of the United States, it shall be the duty of the proper accounting officer, under such regulations as the Secretary of the Treasury shall prescribe, to state an account in favor of the owner of such orig |