the money.

In this division of duties is perceived a salutary check.The hands of the Executive are left unrestrained in advancing in the agents the necesssary funds to accon:plish the purposes of the Government; but these agents have to account to officers of the Treasury, leaving the Executive no power to misapply the funds advanced.

It is the duty of the Second Comptroller to revise and certify the accounts stated in the offices of the Second, Third, and Fourth Auditors, and he decides on alt appeals from the decisions of those Auditors, and his decision is final, except relief is granted by Congress.

In the office of the Second Comptroller a record is kept of the accounts settled, showing the balances due to, and from, the United States ; a record of all the requisitions for money drawn by the Secretaries of the War and Navy Departments; and on its files are placed all the contracts involving the payment of money, entered into by those departments. It is also the duty of the Comptroller to direct suits anil stappages, on account of delinquencies ; to keep an account with each specific appropriation, and to inake annual and other statements, of the disbursements, as required by law. He also prescribes the forms for the accounts and vouchers, and of keeping and stating the accounts, subject to his revision.

CLERKS IN THE SECOND COMPTROLLER'S OFFICE.
John N. MOULDER, chief clerk, is charged with the general superinten-

dence of the details of business of the office«; with the registering,
filing, and sase keeping of the bonds of disbursing officers, and of the
contracts and bondis for services and supplies in the War and Navy
Departments ; with drafting the forms and instructions issued to the
disbursing officers and agents of those departments, for keeping and
rendering their accounts in an uniform and systematic manner; with
assisting the Comptroller in the general correspondence of the office;
and, in occasionally aiding ju the examination and revision of accounts
reported by the respective duditors for the decision of the Comp-
troller.......

....$1700 000 Jonathan Seaver, is charged with the examination of the ac

counts for the naval expenditures; for the marine corps ;
for the naval hospitals; and for the payments of the navy
and privateer pensioners, of which he makes an entry of
cach semi-annual payment. He keeps the record of the
bilances due to and froni the United States, by disbursing
officers of the navy ; and acts as agent for paying the sala-
ries, and disbursing the contingent fund of the Second
Comptroller's office ............

.................... 1400 00 1.John M. Brodhead, his duties are to open and keep an account

unilor cach head of the numerous appropriations connected
with the War and Navy Departments; to make such reports
and statements as are from time to time officially required
by officers of these Departments, through the Second Coin-
trollur, and to prepare condensed reports of the army and navy
appropriations, at the end of each year, for the information
of Congress..........

......... 1150 00 James L Cathcarl, is charged with the revision of the pen.

sion accounts reported by the Third Auditor................... 1150 00

.........

John Davis, is charged with the revision of the paymasters'

accounts; the accounts appertaining to the Indian Department; the accounts for expenditures under the Engineer Department, for fortifications, surveys, improvements of roads and canals, rivers, and harbors; lhe Purchasing Department, &c.......

$1400 00 Joseph Manahan, is charged with the revision of all the pension

accounts reported by the Third Auditor, with the entries of the same on the check books; and with the entries of the semi-annual statements from the War Department, of the changes arising from deaths, transfers, &c., on the rolls of the respective agencies.....

.......... 1000 00 James M. Culls, is charged with the revision of the accounts

for the Quartermaster's, Subsistence, and Hospital Departments ; arsenals, arrearages, and accounts for the relief of individuals....

... 1150 00 George D. Abboll, recording clerk, and accounts of recruiting,

contingent, ordnance, armories, arming and equipping militia, and armanient of fortifications

800 00 John Sessford, messenger; in addition to his appropriate duties

as messenger, he is charged with the order and safe keeping
of the library, maps, &c., belonging to the office............ 700 00

FIRST AUDITOR'S OFFICE.
Richard Harrison, Auditor, $3,000 per annum.
The First Auditor receives all accounts accruing in the Treasury De-
partment, and in relation to the revenue and the civil list, and after ex-
amination, certifies the balance, and transmits the accounts, with the
vouchers and certificates, to the First Comptroller, for his decision thereon.

CLERKS IN THE FIRST AUDITOR'S OFFICE.
WILLIAM PARKER, chief clerk, on all current or miscellaneous ac-

counts, and such as relate to the civil list, surveys of the public lands,

light houses, custom houses, marine hospitals, &c.............81700 00 Jeremiah Williams, on the accounts of every description relating to the public debt......

1400 00 William Morlon, on the accounts of the Treasurer ; of payments

to revolutionary officers and soldiers; and the bond accounts of collectors of the customs.......

1400 00 John Coyle......

1150 00 On the accounts of collectors John Underwoood...

1150 00 Jeremiah W. Bronaugh.....

of the custonis, and internal

1150 00 James M. Torberl............

1150 00 Thomas G. Siye, on the accounts relating to the expenses of

the judiciary, and the mint establishment................. 1150 00 Daniel P Porter...... Recording custoin house bonds and S 1150 00 John A. Brighlwell.... S official letters....

1000 00
William Morlon, jun., recording reports on accounts sent 800 00
J. W. Bronaugh, jun., for revision to the Comprroller..
Charles B. Davis, messenger.

700 00

revenile ....................

1

SECOND AUDITOR'S OFFICE.
William B. Lewis, Auditor, 83,000 per annum.
The Second Auditor receives and settles-1. All accounts relative to
the pay of the army; subsistence and forage of officers; and pay, subsis-
tence and clothing of their servants. '2. All accounts appertaining to the
Clothing and Purchasing Department. 3. All accounts for the contingent
disbursements of the army, for which no specific appropriations are made
by Congress. 4. All accounts relating to the purchase of medicines,
drugs, surgical instruments, hospital stores, &c., also the claims of private
physicians, for medical services rendered sick officers and soldiers, who
cannot be attended by the surgeons of the army. 5. AH accounts rela
ting to the recruiting service. 6. Alt accounts of the Ordnance Depari-
ment; those of the various arsenals; and accounts appertaining to
armament of new fortifications, and to arming and equipping the militia,
&c. 7. Accounts for disbursements at the national armories. 8. All
accounts appertaining to disbursements in the Indian Department, such
as pay of agents, presents, anouities, holding treaties, running boundary
lines, contingent expenses, &c., and the property accounts of the army,
arising out of the foregoing expenditures.

CLERKS IN THE SECOND AUDITOR'S OFFICE.
JAMES EAkin, chief clerk.......

....... •$ 1700 00
John Wells, jun., book-keeper........

....... 1400 001
John Pelers, examines and states accounts of the Indian De-
partment.....

1400 00
Samuel Lewis, jun , records letters, and the requisitions on the
Treasury

1150 00
Richard M. Boyer, examines and states army paymasters'
accounts......

1150 00
Robert Ellis, examines and states the accounts of the commis.

sary of purchases ; of the paymasters at the national armo.
ries; and such of the accounts of the quarterınasters as are
adjusted by the Second Auditor .........

1150 00
William Mechlin, examines and states individual claims, and

accounts of the Pay and Indian Departments.................. 1150 00
Leonard Mackall, adjusts the store and property accounts of

the army, growing out of the settlements made by the Second
Auditor....

1150 00
Peler Brady, adjusts the store and property accounts, and keeps
the appropriation books......

1150 00
Richard T. Queen... } examine and state army paymasters 1000 00
Edward W. Lewis... S

2 1000 00
0. S. Hall.........

1000 00
Examine and state accounts of the
Josiah F. Polk......

1000 00
Charles W. Forrest...
Indian Department,

800 001
IVilliam Ford, records reports on accounts, sent to the Second

Comptroller for revision, and assists in adjusting properly
accounts......

800 00
William Lloyd, messenger

700 00

.........

.......................

accounts..........................

............................................

.......................

THIRD AUDITOR'S OFFICE. Peter Hagner, Auditor, $3,000 per annım. The duties of the office of the Third Auditor extend to the auditing of all accounts for the Quartermaster's Department, both as to money and property, and the same as to the accounts for subsistence of the army; also of accounts for fortifications ; for the Military Academy; for roads, surveys, and other internal improvements ; for revolutionary, invalid, and hall pay pensions; pensions to widows and orphans; of outstanding claims, arising before anil during the late war; and of all unsettled accounts of the War Departmeni, from the commencement of the Government to the 1st of July, 1815. There are employed in this officeOne chief clerk, assisting the Auditor in the general superintendence. Two clerks as book-keepers of the principal books. Three clerks as examiners of accounts in the Quartermaster's Department, fortifications, military academy, and internal improvemenis. Two clerks as examiners of subsistence accounts. Three clerks as examiners of pension accounts. Two clerks as examiners vf soldier's claims, and pensions to widows and orphans. One clerk as examiner of paymasters accounts, and other unsettled accounts of the late war. One clerk engaged in recording reports and requisitions. One clerk engaged in recording letters and copying documents. Three temporary examining clerks.

CLERKS IN THE THIRD AUDITOR'S OFFICE. 1. Thompson, chief clerk.$ 1700 00 Samuel S. Rird.... ..$1150 00 Charles Vinson .............. 1400 00 Gideon Pearce .............1150 00 John Abhuil..

1400 00 J. B. Kırkpalrick..........1150 00 Richard Burges..... ..1400 00 Benjamin M. Miller......1000 00 Robert Reed................1400 00 John Harry.............. ..1000 00 Henry Whelcroft...........1400 00 Leren Jones................

.. 1000 00 Bennet Clemenls...........1150 00 Anthony Hyde..

1000 00 Henry C. Matthews........1150 00 Silas H. Hill......... 800 001 Thomas Gunlon..... ..1150 00 Dan. B. Daridson....... 800 00 Samuel B Goddard. .1150 00 Thomas Dore, messenger.. 700 00 Henry Randall.... ..1150 00)Richard Dore, as't messeng’r 350 00

FOURTH AUDITOR'S OFFICE. James C. Pickett, Auditor, $3,000 per annum The l'ourth Auditor receives all accounts accruing in the Navy De. partment or relative to il.. He examines the accounts, certifies the balances, and transmits the accounts, with the vouchers and certificates, to the Second Comptroller, for his decision upon them.

CLERKS IN THE FOURTH AUDITOR'S OFFICE. THOMAS H. Gulis, chief clerk, has the general superintendence of the

business of the office, and conducts the correspondence. $1700 00 Joseph Mechlin, book-keeper........

.......... 1400 00 William Hunter, examines and states the navy and privateer

pension accounts, and registers the requisitions drawn by the Secretary of the Navy....

1400 00

Robert Gelly........

$1150 00 George M. Head...... Examine and state accounts of 1150 00 Henry Forrest...... ..

Pureers, &c. &c.

1000 00 Samuel Kendall, jun..)

1000 00 George Gillis, examines and states accounts of paymaster and quartermaster of marine corps......

1150 00 R. Bennell, states current accounts of the office, and keeps a re

cord of the reports of accounts, and certificates on navyagents, 1150 00
Robert McGill.... ? Examine and state accounts of navy agents 5 1150 00
John B. Sullivan, 3 and contractors in the United States. 1000 00
Alexander H. Mechlin, examines and states pursers' accounts

of receipts and expenditures of provisions; keeps a record of
the deliveries of slop-clothing and other stores to pursers from

the navy stores, and states the accounts of live oak agents. 1000 00 H. €, Williams, registers the letters received, and the letters

written to navy agenis, pursers and recruiting officers, and
the reports and letters to the Secretary of the Navy and
Second Comptroller of the Treasury ...........

... 1000 00 Alex U. Kyle, registers the other correspondence of the office...1000 00 Samuel Grubb, messenger...so..

700 00!
FIFTH AUDITOR'S OFFICE.
Stephen Pleasonton, Auditor, $3,000 per annum.
The Fifth Auditor receives all accounts accruing in, or relative to, the
Department of State, the General Post Office, and those arising out of
Indian trade ; examines them, certifies the balances, and transmits the
accounts with the vouchers and certificates, to the First Comptroller for
his decision upon them. To the Fifth Auditor has also been assigned the
duties beretofore performed by the Conrmissioner of the Revenue, in su.
perintending the building and repairing light houses and light vessels,
beacons, buoys, and piers ; supplying the light houses with oil, and the
adjustment of the expenditures of the light house establishment.

CLERKS IN THE FIFTLI AUDITOR'S OFFICE.
Thomas MUSIIN, chief clerk, has charge of the diplomatic, consular,

and other accounts, appertaining and selating to the Department of
State...

.... $1700 00 John H. Houston, engaged in the settlement of diplomatic and othier accounts........

1400 00 Joseph Thar, engaged on light house business, corresponding

with keepers and superintendents, receiving and examining
their accounts, &c........

.................. 1400 00)
James D. King, setiles diplomatic and other accounts........ 1150 00
Arthur Campbell, seliles diplomatic and other accounts...... 1150 00
Ebeneser J. Hume, copying and recording the correspoudence

in relalion to light houses, contracts for building light houses,

floating lights, and for supplying the same with oil....... 1150 00 Henry W. Bell....

1150 00 James Gooch...... Engaged in the settlement of Post 1150 00 Hopkins Lighlner,

Office accounts.

1000 00 William Adams.

1000 001 Edward Holland, messenger

700 00

...............

.............