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by them for disbursement from time to time, each estimate embracing a stated period of time, and specifying the objects of expenditure. Estimates for the payment of debenture certificates and excess of deposits should be sent to the Secretary of the Treasury. Estimates are not required for the payment of awards of compensation on account of seizures or of increased duties or other moneys collected on information.

The approval of estimates which is implied by the remittance of the sums called for is not to be regarded as an actual approval of the ensuing expenditures, it being the province of the administrative and accounting officers of the Department to pass finally upon public expenditures when the vouchers are forwarded for examination.

§ 4. MONTHLY ACCOUNTS CURRENT.

ART. 1856. Accounts of the receipt and disbursement of moneys by customs officers shall be rendered monthly, and forwarded within ten days after the expiration of each month, accompanied by the abstracts and vouchers necessary to the prompt and correct settlement thereof; but in addition to such stated accounts there may be required such special reports and returns as may be deemed necessary.

Where the number of items under any one head of receipt or expenditure is small, such items may be entered separately on the account current; but where the items falling under any one specific title are numerous, separate abstracts of the receipts or expenditures under that title should be made, and only the total of such receipts or disbursements should be entered in the account.

ART. 1857. Vouchers will be taken in duplicate, the original only to be transmitted in support of accounts; they must clearly set forth the transactions or payments to which they relate, and cite the laws, regulations, contract, or other authority therefor. Signatures made by mark must be attested in each case by some disinterested witness. Vouchers for payments to large numbers of persons at one time, except to inspectors of customs, under the same head of expenditure and for personal services, may be in the form of pay rolls. The dates appearing on receipts and vouchers must always be the actual dates of the transactions recorded therein, and any departure from this rule, for whatever cause made, shall be held to invalidate the voucher and to impeach the integrity of the dis

bursing officer. Every voucher shall contain a certificate that the articles or services have been received or performed, that they were necessary, were furnished under contract after advertisement, or that the exigency of the service required immediate purchase or performance, and that the prices paid were just and reasonable.

The year to which vouchers belong is determined not by the date of authorization or date of payment, but, in cases of personal service, by the time when the service is performed; in cases of rent, by the time covered by the rent, and when materials are purchased, by the date of purchase, if immediately delivered. The only exception to this is as to balances of appropriations (under section 3690, Revised Statutes), which may be applied to contracts properly made within the year to which the appropriation belongs.

The balance, if any, of the last preceding account should always be the first item of an account current.

ART. 1858. At the close of each fiscal year, and after the payment of all indebted and outstanding claims pertaining to such year, disbursing officers are required to deposit, to the credit of the Treasurer of the United States, the balances of all appropriations not permanent or indefinite, and all balances of collections must be deposited on the 30th day of June of each year.

ART. 1859. In making deposits the appropriation and the year to which the money deposited belongs should be plainly expressed on the certificate. This applies not only to the repayment of moneys advanced from the Treasury, but also to deposits of fines, storage, fees, services of officers, and any other collections that pertain to the account for expenses of collecting the revenue from customs.

ART. 1860. Officers who are under two or more distinct and coexisting bonds shall render separate accounts of their transactions under each bond, being careful never to mingle the balances of the several accounts; and when a new bond is given for any cause whatever, shall close their accounts under their old bond, and deposit all balances due the United States on such bond.

Retiring officers are required, immediately on their retirement, to make up and transmit final accounts, depositing to the credit of the Treasurer of the United States all the balances due from them.

Customs officers are not authorized to employ attorneys or counsel at the public expense.

ART. 1861. The monthly money accounts of collectors are designated as follows:

COLLECTION ACCOUNTS.

1. Customs.

2. Fines, penalties, and forfeitures.

3. Immigration tax.

4. Deceased passengers.

DISBURSEMENT ACCOUNTS.

5. Expenses of collecting the revenue from customs.

6. Revenue-Cutter Service.

7. Marine-Hospital Service.

8. Excess of deposits refunded.

9. Debentures and drawbacks.

10. Construction of public buildings. 11. Compensation in lieu of moieties. 12. Official emoluments.

13. Services to American vessels.

In addition to the foregoing, such other accounts shall be rendered as may from time to time become necessary by reason of collections or disbursements under special laws, or that may be required by the Department. In case no transactions occur under any of the aforementioned accounts, a report to that effect should be rendered at the close of each month.

§ 5. DEBIT AND CREDIT OF ACCOUNTS.

ART. 1862. In the customs account collectors will credit the United States with the full and several sums received as deposits for unascertained duties, for import duties, additional duties, reimportation duties, tonnage duties, duties on warehouse and unclaimed goods sold, net proceeds of the same, and proceeds of forfeited bonds, and charge the United States with all sums deposited to the credit of the United States Treasurer, and with the amount of any Treasury drafts paid. From ports without a naval officer the entries should accompany the account. Each account must be accompanied by an abstract of the duties collected, of free goods, and of tonnage receipts.

ART. 1863. In the account of fines, penalties, and forfeitures, collectors will credit the United States with the net proceeds of fines and penalties, of seized goods released, of seized goods sold, and fines, penalties, and forfeitures received under judicial decree, and charge the United States with all moneys deposited to the credit of the Treas

urer of the United States. This account will be accompanied by abstracts of the items collected, vouchers for expenses incurred which are payable from the fines, penalties, or forfeitures, and an abstract of the duties that would have accrued on the goods seized or sold had they been regularly imported. In cases of accepted offers of compromise under section 3469, Revised Statutes, and T. D. 20665. releases of seizures on payment of the appraised value, abstracts of accrued duties, expenses, and legitimate charges should also be forwarded with the account of fines, penalties, and forfeitures.

ART. 1864. In the immigration tax account, collectors will credit the United States with the tax collected, and charge the United States with the amounts deposited to the credit of the Treasurer of the United States.

In the account of collections for deceased passengers, collectors will credit the United States with all sums received from masters, owners, or consignees of vessels for passengers who have died on the voyage, and charge the United States with all sums deposited to the credit of the Treasurer of the United States.

Each of these accounts will be accompanied by an abstract of the items collected.

§ 6. DISBURSEMENT ACCOUNTS.

EXPENSES OF COLLECTING THE REVENUE FROM CUSTOMS.

ART. 1865. In this account collectors will credit the United States with all moneys advanced from the Treasury under this head of appropriation, and all sums received for storage, drayage, lighterage, weighing, gauging, measuring, lead seals, seals and wires, affixing stamps, from proprietors of private bonded warehouses, overtime, night service of inspectors, and other labor, and charge the United States with all authorized payments for salaries of subordinates, for revenue boats, public warehouses, appraisements, commissions on moneys collected, and amounts deposited to the credit of the Treasurer of the United States.

In addition, at those ports where the collector's whole compensation is a fixed salary, and from whom no official emolument account is required, all official fees collected are to be credited to the United States, and commissions on moneys collected omitted.

REVENUE-CUTTER SERVICE.

ART. 1866. In this account collectors will credit all moneys advanced under this head of appropriation, and

T. D. 10094, 10281.

collections for services rendered to vessels in distress, and charge all authorized expenditures and moneys deposited to the credit of the Treasurer of the United States.

REFUND OF EXCESS OF DEPOSITS FOR UNASCERTAINED duties. ART. 1867. In this account collectors will credit the United States with the moneys advanced under this head, and charge the United States with the amounts refunded to importers. Proper vouchers and an abstract of the same must accompany the account.

PAYMENT OF DEBENTURES.

ART. 1868. In this account collectors will credit the United States with moneys advanced, and charge all payments on account of debenture certificates paid. The account will be accompanied by the canceled debenture certificates paid, properly indorsed, an abstract of the same, and an abstract of debentures issued, and from ports where there are no naval officers the export entry and all papers necessary to complete the same, on which the debenture certificate is based. Debenture certificates received for duties will be charged as payments and transmitted with the account.

CONSTRUCTION OF PUBLIC BUILDINGS.

ART. 1869. In this account collectors will credit the United States with moneys advanced for the specific purpose, and charge the United States with all payments under the order of the Secretary of the Treasury, on vouchers properly certified by the superintendent of the work.

COMPENSATION IN LIEU OF MOIETIES.

ART. 1870. In this account collectors will credit the United States with moneys advanced, and charge the United States with payments made. This account must be accompanied by receipts from the persons to whom payments are made, and the original awards of the Secretary of the Treasury.

OFFICIAL EMOLUMENTS.

ART. 1871. An account of official emoluments is to be rendered by those officers whose compensation is contingent upon the amount of their collections. At ports where a fixed salary is the sole compensation of the collector no such account is required. In this account the United States is to be credited with the official fees collected, and the following items, which (except for services to American vessels) should have been already charged to the United States in the account for expenses of collecting the

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