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affairs; with the exception of those appertaining to Indian trade. But such accounts, or any part of them, may be assigned to the third auditor by the president.(1)
213. The auditor charged with the examination of the accounts last aforesaid, shall keep all accounts of the receipts of public money in regard to them ; receive from the second comptroller such as shall have been finally ad. justed, and preserve them with their vouchers and certificates : and he shall make such reports on the business hereby assigned to him, as the secretary at war may require, from time to time, for the service of the war department.(2)
214. The third auditor shall receive all accounts relative to the subsistence of the army, the quartermaster's department, and generally all accounts of the war department, other than those provided for.(3)
215. The fourth auditor shall receive all accounts accruing in the navy department, or relative thereto: and the second, third, and fourth auditors shall examine the accounts respectively submitted to them, and certify the balance, and transmit the accounts, with the vouchers and certificates, to the second comptroller, for his decision thereon.(3)
216. The fifth auditor shall receive all accounts accruing in, or relative to, the department of state, and those arising out of Indian affairs. (See article 212.)(3)
217. The first and fifth auditor shall examine the accounts respectively submitted to them, and thereafter certify the balance, and transmit the accounts, with the vouchers and certificates, to the first comptroller for his decision.(3)
218. The auditors charged with the examination of the accounts of the war and navy departments, shall keep all accounts of the receipts and ex. penditures of the public money in regard thereto, and of all debts due to the United States, on money advanced relative to these departments : and shall receive from the second comptroller the accounts which shall have been finally adjusted, shall preserve such accounts, with their vouchers and certificates, and record all warrants drawn by the secretaries of those departments, the examination of the accounts of which, has been assigned to them (by sec. 4, act 3d March, 1817 :) and shall make such reports on the business assigned to them as the secretaries of the war and navy departments may require for the service thereof.(4)
219. And such auditors shall annually, on the first Monday in November, report to the secretary of the treasury, the application of the money appropriated for the military and naval departments for the preceding year, which shall be laid before congress by him, with the annual statement of the public expenditure.(5)
220. The auditors shall be empowered to administer oaths or affirmations to witnesses in any case in which they may deem it necessary for the due examination of the accounts with which they shall be charged (6)
221. An appeal from a settlement made by an auditor, shall lie to the comptroller, if made within six months (7)
222. There shall be appointed an auditor of the treasury for the post office department, whose duty it shall be to receive all accounts arising in the said departments, or relative thereto, to audit and settle the same, and certify
(1) Act 24 Feb. 1819, sec. 1.
(5) Ibid. sec. 6.
their balances to the postmaster-general : Provided, That if either the postmaster-general, or any person whose account shall be settled, be dissatisfied therewith, he may, within twelve months, appeal to the first comptroller of the treasurer, whose decision shall be final and conclusive. The said auditor shall report to the postmaster-general, when required, the official forms of papers to be used by postmasters, and other officers or agents of the depart. ment concerned in its receipts and payments, and the manner and form of keeping and stating its accounts. He shall keep and preserve all accounts, with the vouchers, after settlement. He shall promptly report to the postmaster-general all delinquencies of postmasters in paying over the proceeds of their offices. He shall close the accounts of the department quarterly, and transmit to the secretary of the treasury quarterly statements of its receipts and expenditures. He shall register, charge and countersign, all warrants upon the treasury for receipts and payments issued by the postmastergeneral, when warranted by law. He shall perform such other duties, in relation to the financial concerns of the department, as shall be assigned to him by the secretary of the treasury, and shall make to them respectively, such reports as either of them may require respecting the same.(1)
223. He shall state and certify, quarterly, to the postmaster-general, accounts of the moneys paid pursuant to appropriations, in each year, by postmasters, out of the proceeds of their offices, towards the expenses of the department, under each of the heads of the said expenses specified in the second section of act 2d July, 1836;* upon which the postmaster-general shall issue warrants to the treasurer of the United States, as in case of the receipt and payment of the said moneys into and out of the treasury, in order that the same may be carried to the credit and debit of the appropriation for the service of the post office department, on the books of the auditor for said department.(2)
224. He shall superintend the collection of all debts due to the department, and all penalties and forfeitures imposed on postmasters, for failing to make returns, or pay over the proceeds of their offices; he shall direct suits and legal proceedings, and take all such measures as may be authorized by law, to enforce the prompt payment of moneys due to the department.(3)
225. Copies of the quarterly returns of postmasters, and of any papers pertaining to the accounts in the office of the auditor for the post office department, certified by him, under his seal of office, shall be admitted as evidence in the courts of the United States; and in every case of delinquency of any postmaster or contractor, in which suit may be brought, the said auditor shall forward to the attorney of the United States certified copies of all papers in his office, tending to sustain the claim; and in every such case, a statement of the account, certified as aforesaid, shall be admitted as evidence, and the court trying the cause shall be thereupon authorized to give judgment and award execution, subject to the provisions of the thirty-eighth section of the act to reduce into one the several acts establishing and regu. lating the post office department, approved March third, eighteen hundred and twenty-five. No claim for a credit shall be allowed upon the trial but such as shall have been presented to the said auditor, and by him disallowed in whole or in part, unless it shall be proved to the satisfaction of the court that the defendant is at the time of the trial in possession of vouchers not before in his power to procure, and that he was prevented from exhibiting to the said auditor a claim for such credit, by some unavoidable accident. In suits for balances due from postmasters, interest at the rate of six per cent. (1) Act 20 July, 1836, sec. 8.
(3) Act 2d July, 1836, sec. 14. (2) Ibid. sec. 10.
* See post office department.
per annum, shall be recovered from the time of the default until payment.(1)
226. The auditor for the post office department shall adjust and settle all balances due from postmasters on account of transactions prior to the first day of July eighteen hundred and thirty-six. He shall, when necessary, institute suits for the same, and cause them to be effectually prosecuted to judg. ment and execution; and in cases in which proceedings at law for these or any other balances that are or may become due on account of the post office department, have been or shall be fruitless, may direct the institution of suits in chancery, to set aside fraudulent conveyances or trusts, or attach debts due to the defendants, or obtain any other proper exercise of the powers of equity, to have satisfaction of the said judgments; and the courts of the United States, sitting in chancery, shall have jurisdiction to entertain such bills, and make such decrees and orders thereupon as may be consonant to the principles and usages of equity. The said auditor shall report to the postmaster-general, to be by him submitted to congress, at its next annual session, a statement of all the balances and debts due to the post office department as aforesaid, by late postmasters, showing, in each case, the name and office of the principal debtor, the names of the sureties, if any, the amount of the debt, the time at which it accrued, the steps taken to collect the same, and whether they have been successful or not. The said statement shall also classify such of the said balances as may then remain due, into such as are considered collectable, and such as are not, with the whole amount of each class.(2)
227. The auditor for the post office department, or any mayor of a city, justice of the peace, or judge of any court of record in the United States, by him especially designated, shall be authorized to administer oaths and affirmations, in relation to the examination and settlement of the accounts committed to his charge; and if any person shall knowingly swear or affirm falsely, touching the expenditures of the post office department, or in relation to any account of, or claim against, or in favour of, the said department, he or she shall, upon conviction thereof, suffer as for wilful and corrupt perjury.(3)*
228. The salaries of the auditors shall be, each three thousand dollars per annum.(4)
Of the Treasurer.
Bond to be given by
229 To report to congress at each sesTo receive money of U. S., pay on
sion warrants, &c.
230 To submit moneys to inspection of Warrants--how drawn
231 comptroller and secretary of treaTo take receipts—how 232 sury
235 To render accounts to comptroller Compensation
236 and to secretary of treasury 233
ART. 229. The treasurer shall, prior to entering on the duties of his office, give bond with sufficient sureties, approved by the secretary of the treasury and comptroller (first,) in the sum of one hundred and fifty thousand dollars, payable to the United States, with condition for the faithful performance of the duties of his office, and for the fidelity of the persons to be by him employed; which bond shall be lodged in the office of the comptroller of the treasury (1)
(1) Act 2d July, 1836.
(4) Act 3d March, 1817, sec. 15.
20th Feb. 1804, sec. 1.
• For further duties of this auditor see Post Office Department.
230. He shall receive and keep the moneys of the United States, and disburse the same on warrants drawn by the secretary of the treasury, countersigned by the proper officer, and recorded according to law.(1) (See articles 179, 186.)
231. All warrants drawn by the secretary of the treasury (or of war or of the navy) upon the treasurer, shall specify the particular appropriation to which the same shall be charged.(2)
232. He shall take receipts for all moneys paid by him, and all receipts for moneys received by him shall be endorsed upon warrants signed by the secretary of the treasury, without which warrant, so signed, no acknowledgment for money received into the public treasury shall be valid.(1)
233. He shall render his accounts to the comptroller quarterly, (or oftener if required,) and transmit a copy thereof, when settled, to the secretary of the treasury (1)
234. He shall, on the third day of every sessiou of congress, lay before the senate and house of representatives, fair and accurate copies of all accounts by him, from time to time, rendered to and settled with, the comptroller, and a true and perfect account of the state of the treasury.(1)
235. He shall, at all times, submit to the secretary of the treasury and the comptroller, or either of them, the inspection of the moneys in his hands.(1)
236. The compensation of the treasurer is three thousand dollars per annum.(3)*
Of the Register.
237 Form and subject of such reports To prepare statistical accounts of Salary of register commerce
Art. 237. The register shall keep all accounts of the receipts and expenditures of the public money, and of all debts due to or from the United States: he shall receive from the comptrollers the accounts which have been finally adjusted; preserve such accounts with their vouchers and certificates, record all warrants for the receipt and payment of moneys at the treasury, certify the same thereon, and transmit to the secretary of the treasury, copies of the certificates of balances of accounts so adjusted.(4)7
238. He shall, under the direction of the secretary of the treasury, annu
(1) Act 2d Sept. 1789, sec. 4.
(3) Act Feb. 20th, 1804, sec. 1.
27th April, 1816.
• For the treasurer's duty relative to post office see that head.
+ Much of the duty of the register has been transferred to the auditors. Vide supra,
ally prepare statistical accounts of the commerce of the United States with foreign countries, for each preceding year, to be laid by the secretary of the treasury before congress, on the first Monday in December, in every year, or as soon after as possible.(1)
239. Such accounts shall state, in the manner hereafter directed, all goods, wares, and merchandise exported from the United States to other countries; all goods, wares, and merchandise imported into the United States from other countries; and all navigation employed in the foreign trade of the United States.(2)
The kinds, quantities, and values of all articles exported and imported, shall be distinctly stated in such accounts, except in cases where it may appear to the secretary of the treasury that separate statements of the species, quantities, or values of any particular articles would swell the annual statements without utility; and in such cases, the kinds and total values of such articles shall be stated together, or in such classes as the secretary may think fit.(3)
The exports shall be so stated, as to show the exports to each foreign country, and their values separately, of articles the production or manufacture of the United States; and of articles the production or manufacture of foreign countries : and the imports shall be so stated as to show the imports from each foreign country (4)
The navigation employed in the foreign trade of the United States, shall be stated in such manner as to show the amount of the tonnage of all vessels departing from the United States for foreign countries ; and, separately, the amount of such tonnage of vessels of the United States, and the amount of such tonnage of foreign vessels; and also the foreign nations to which such foreign tonnage belongs, and the amount of such tonnage belong. ing to each foreign nation; the amount of the tonnage of all vessels depart. ing for every particular foreign country, with which the United States have any considerable commerce; and, separately, the amount of such tonnage of vessels of the United States, and the amount of such tonnage of foreign vessels; the amount of the tonnage of all vessels arriving in the United States from foreign countries ; and, separately, the amount of such tonnage of vessels of the United States, and the amount of such tonnage of foreign vessels; and also the foreign nations to which such foreign tonnage belongs, and the amount of such tonnage belonging to each foreign nation; the amount of the tonnage of all vessels arriving from every particular foreign country, with which the United States have any considerable commerce; and, sepa. rately, the amount of such tonnage of vessels of the United States, and the amount of such tonnage of foreign vessels.(5)
The kinds and quantities of imported articles free from duty shall be as. certained by entry, made upon oath or affirmation, by the owner, or by the consignee or agent of the importer; or by actual examination, where the collector shall think it necessary; the values of such articles, and of imported articles subject to specific duties, shall be ascertained as are the values of imports subject to duties ad valorem.(6)
The exports shall be valued at their actual cost, or values at the time of exportation in the ports of the United States from which they are exported : the imports, at their cost or value in the foreign ports whence they are ex. ported to the United States, at the time of exportation (7)
240. The salary of the register shall be three thousand dollars per annum.
(1) Act 10th Feb. 1820, sec. 1.
(5) Ibid. sec. 6.