178. Treasurer of the United States.-There shall be in the Department of the Treasury a Treasurer of the United States, who shall be appointed by the President, by and with the advice and consent of the Senate, *. Sec. 301, R. S. 179. Same-Duties of.-The Treasurer shall receive and keep the moneys of the United States, and disburse the same upon warrants drawn by the Secretary of the Treasury, countersigned by the Comptroller, and not otherwise. He shall take receipts for all moneys paid by him, and shall give receipts for all moneys received by him; and all receipts for moneys received by him shall be indorsed 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. He shall render his accounts to the [Auditor for the Treasury Department] quarterly, or oftener if required, and shall transmit a copy thereof, when settled, to the Secretary of the Treasury. 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. Sec. 305, R. S., as amended by Sec. 11, Act of July 31, 1894 (28 Stat. 209). 180. Assistant treasurers.-There shall be assistant treasurers of the United States, appointed from time to time by the President, by and with the advice and consent of the Senate, to serve for the term of four years, as follows: One at Boston. One at New York. One at Philadelphia. One at Cincinnati. One at Chicago. Sec. 3595, R. S. 181. Mints-Certain mints to be depositories, and certain superintendents to be assistant treasurers.-The mints at Carson City, and at Denver, and the assay office at Boisé City, shall be places of deposit for such public moneys as the Secretary of the Treasury may direct. Sec. 3592, R. S. The superintendent of the mint at Carson City, and the superintendent of the assay office at Boisé City, shall be assistant treasurers of the United States, and shall respectively have the custody and care of all public moneys deposited therein, and shall perform all the duties required of them in reference to the receipt, safe-keeping, transfer, and disbursement of all such moneys, as provided by law. Secs. 3592, 3594, R. S. 182. Depositories designated by Secretary of Treasury.-All national banking associations, designated for that purpose by the Secretary of the Treasury, shall be depositaries of public money, except receipts from customs, under such regulations as may be prescribed by the Secretary, but receipts derived from duties on imports in Alaska, the Hawaiian Islands, and other islands under the jurisdiction of the United States may be deposited in such depositaries subject to such regulations; and such depositaries may also be employed as financial agents of the Government; and they shall perform all such reasonable duties as depositaries of public moneys and financial agents of the Government as may be required. of them. The Secretary of the Treasury shall require the associations thus designated to give satisfactory security, by the deposit of United States bonds and otherwise, for the safe-keeping and prompt payment of public money deposited with them, and for the faithful performance of their duties as financial agents of the Government. And every association so designated as receiver or depositary of the public money shall take and receive at par all of the national currency bills, by whatever association issued, which have been paid 48985°-155 into the Government for internal revenue or for loans or stocks. Sec. 5153, R. S., as amended by Act of Mar. 3, 1901 (31 Stat. 1448). The Secretary of the Treasury is hereby authorized to designate one or more banks or bankers in the Philippine Islands and in the islands of Cuba and Porto Rico in which public moneys may be deposited: Provided, That the banks or bankers thus designated shall give satisfactory security for the safe-keeping and prompt payment of the public moneys so deposited by depositing in the Treasury United States bonds to an amount not less than the aggregate sum at any time on deposit with such banks or bankers: And provided further, That this act shall apply to Cuba only while occupied by the United States. Act of June 6, 1900 (31 Stat. 658). 183. Annual reports of Treasurer, etc., as to balances of disbursing officers accounts remaining unchanged for three years.-The Treasurer, each assistant treasurer, and each designated depositary of the United States, and the cashier of each of the national banks designated as such depositaries, shall, at the close of business on every thirtieth day of June, report to the Secretary of the Treasury the condition of every account standing, as in the preceding section specified,1 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. Sec. 310, R. S. 184. Deposit and safe-keeping of public funds. In places 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 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. Sec. 3620, R. S. 185. Duties of fiscal agents.-The Treasurer of the United States, all assistant treasurers, and those performing the duties of assistant treasurer, all collectors of the customs, all surveyors of the customs, acting also as collectors, all receivers of public moneys at the several land offices, all postmasters, and all public officers of whatsoever 'See par. 244, post. character, are required 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. The President is authorized, if in his opinion the interest of the United States requires the same, to regulate and increase the sums for which bonds are, or may be, required by law, of all district attorneys, collectors of customs, naval officers, and surveyors of customs, navy agents, receivers and registers of public lands, paymasters in the Army, Commissary-General, and by all other officers employed in the disbursement of the public moneys, under the direction of the War or Navy Departments. Sec. 3639, R. S.; see also secs. 5489-5497, R. S. 186. Constitutional provision.-No money shall be drawn from the Treasury, but in Consequence of Appropriations made by Law; and a regular Statement and Account of the Receipts and Expenditures of all public Money shall be published from time to time. Art. I, Sec. 9, clause 7 of the Constitution of the United States. 187. Application.-All sums appropriated for the various branches of expenditure in the public service shall be applied solely to the objects for which they are respectively made, and for no others.1 Sec. 3678, R. S. 1 An appropriation by Congress of a given sum of money for a named purpose is not the designation of a specific fund for that purpose, but simply a legal authority to apply so much of any money in the Treasury to the indicated object. Every appropriation for the payment of a particular demand, or a class of demands, necessarily involves and includes the recognition by Congress of the legality and justice of each demand and is equivalent to an express mandate to the Treasury officers to pay it. This recognition is not affected by any previous adverse action of Congress, for the last expression by that body supersedes all such previous action. (Hukill v. U. S., 16 Ct. Cls., 562, 585.) When an appropriation has been made by Congress for a general purpose, contemplating a multitude of acts to be done by the Department, its agency is general within those limits. (Leavitt v. U. S., 34 Fed. Rep., 623.) When an alleged liability of the Government rests wholly upon an appropriation, they must stand or fall together, so that when the latter is exhausted the former comes to an end. (Shipman v. U. S., 18 Ct. Cls., 138.) The disposition of public money is in the discretion of Congress, and its reasons for passing an act of appropriation and the consideration thereof can not Le inquired into nor its will thwarted by any executive officers or by the courts. (Mumford v. U. S., 31 Ct. Cls., 210, 215; Jordan v. U. S., 19; Id., 108; 113 U. S., 418.) In view of the requirements of this section a disbursing officer is not authorized to use public moneys advanced to him from one appropriation in the payment of liabilities arising under another appropriation. (IV Comp. Dec., 569.) Administrative discretion in expenditures.-Ordinarily, where discretionary power is lodged in a judicial officer, his decision is not reviewable save by the |