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the public service, a statement of the appropriations for the service of the year, which may have been made by former acts; and also a statement of the sums remaining in the treasury, or in the hands of the treasurer, as agent of the war and navy departments, from the appropriations of former years, estimating the amount of those sums which will not be required to defray expenses incurred in a previous year; and showing the whole amount which will be subject to the disposition of the executive government, in the year to which the estimates apply :(1)
185. To superintend the collection of the revenue; in performance of which, he may direct the superintendance of the collection of the duties on impost and tonnage, as he shall judge best :(2)
186. To decide on the forms of keeping and stating accounts, and making returns : to grant, under the limitations established by law, all warrants for moneys to be issued from the treasury, pursuant to appropriations by law :(3)
187. To make report, and give information to either branch of the legis. lature in person, or in writing, (as he may be required,) respecting all mat. ters referred to him by the senate or house of representatives, or which shall appertain to his office; and generally to perform all such services relative to the finances, as he shall be directed to perform :(4)
188. To cause assays of the foreign gold and silver coins made current by congress, to be had at the mint, at least once in every year, and to make report thereof to congress :(5)
189. To provide by contracts, approved by the president, for rebuilding, when necessary, and keeping in good repair, the light-houses, beacons, buoys, and public piers in the several states, and for furnishing the same with all necessary supplies : and also to agree for the salaries, wages, or hire of the persons appointed by the president, for the superintendance and care thereof :(6)
190. To cause all accounts of the expenditures of public money to be settled within the year, unless the distance of the places where such expenditure occurs be such as to make further time necessary; and in respect to expenditures at such places, to establish, with the assent of the president, fixed periods at which a settlement shall be required :(7)
191. To give such directions to the collectors of the customs, and to prescribe such rules and forms as may appear to him proper, not contrary to law, for obtaining accurate statements of the foreign commerce of the United States :(8)
Such forms shall be such as to exhibit the facts therein required to be stated in the clearest manner, and to show the actual state of commerce and navigation between the United States and foreign countries in each year:
To lay before congress, on the first Monday of December, annually, or as soon thereafter as possible, the statistical accounts of the commerce of the United States with foreign countries :(9)
192. To establish, under the direction of the president, from time to time, such rules and regulations, not inconsistent with the laws of the United States, as the president shall think proper, to secure a just, faithful, and im
(1) Act May 1, 1820, sec. 8, (2) Act 2 Sept. 1789, sec 2,
8 May, 1792, sec. 6. (3) Act 2 Sept. 1789, sec. 2. (4) Ibid.
(5) Act April 10, 1806, sec. 1.
29, 1816, sec. 2. (6) Act 7 Aug. 1789, sec 3. (7) Act 3 March, 1817, sec. 13. (8) Act Feb. 10, 1820, sec. 1, 14, 15. (9) Act May 1, 1820, sec. 1.
partial appraisal of goods, subject to ad valorum duty, imported into the United States, and just and proper entries of the actual value thereof, and of the square yards, parcels, or other quantities thereof, as the case may require, and of such actual value of every of them; and to report all such rules and regulations, with the reasons therefor, to the then next session of congress :(1)
193. To appoint, not exceeding four assistant appraisers at New York, two in Philadelphia, and two in Boston, who shall be practically acquainted with the quality and value of some one or more of the chief articles of importation, subject to appraisement, to be employed in appraising goods in such manner as shall be directed by him.(2)
194. The secretary of the treasury shall adopt such measures as he may deem necessary, to cause, as soon as may be, all duties, taxes, debts, or sums of money, accruing or becoming payable to the United States, to be collected and paid in the legal currency of the United States, or treasury notes, or notes of the bank of the United States, as by law provided and declared, or in notes of banks which are payable and paid on demand, in the said legal currency of the United States : And, from and after the 20th day of February, 1817, no such duties, taxes, debts, or sums of money, accruing or becoming payable to the United States, as aforesaid, ought to be collected or received otherwise than in the legal currency of the United States, or treasury notes, or notes of the bank of the United States, or in notes of banks which are payable and paid on demand, in the said legal currency of the United States.(3)
195. The secretary of the treasury shall cause to be provided, for the use of the several collectors in the United States, printed clearances, on the back whereof, shall be a printed account of the methods which have been found to answer, for obtaining fresh, from salt, water, and of constructing extempore stills of such implements as are generally on board of every vessel, with a recommendation, in all cases where they shall have occasion to resort to this expedient for obtaining water, to publish the result of their trial in some gazette, on their return to the United States, or to communicate it, for publication, to the office of the secretary of state, in order that others may, by their success, be encouraged to make similar trials, and be bene. fited by any improvements or new ideas which may occur to them in practice.(4)
196. The secretary of the treasury may commit the immediate superintendance of the collection of the internal duties and direct taxes as may remain outstanding, to such officer of the treasury department, as he may designate.(5)*
197. The secretary of the treasury shall assume and exercise the agency and direction in behalf of the United States, over property in the bank of the United States, whether the same be standing on the books of the bank in the name of the United States, or of the treasurer of the United States,
(1) Act 19 May, 1828, sec. 10.
(4) Resolution 8 May, 1792.
• The secretary of the treasury, by letter of 30th December, 1819, committed the collection of the outstanding internal duties and direct taxes to the fifth auditor of the treasury, who also was charged with the duties previously performed by the commissioner of the revenue, in relation to lighthouses, beacons, buoys, &c. The collection of the outstanding direct taxes and internal duties, is now assigned to the solicitor of the treasury by the 1st section of the act 29th May, 1830.
for the use of the secretary of the navy, for the payment of navy pensions; and he is invested with the authority necessary for carrying into effect the duties of said agency, by voting in behalf of the United States at any meetings of the stockholders, and performing any other act in relation to the same which any stockholder would be authorized to do.(1)
198. As agent of the United States, as aforesaid, he shall be furnished, from time to time, as often as he may require—by the directors of the bank of the United States, or by the trustees who shall have been, or may be, appointed, either by said directors or the stockholders of said bank, or in their behalf, or by such individuals as may have the custody, control, or possession of the books and effects of the same with statements of the amount of the capital stock of the said corporation undivided, of the debts due beyond the same on account of said bank, of the moneys remaining on deposite, of the notes of said bank outstanding, and of the specie on hand on account of the same; and said secretary shall have the same right as any stockholder to inspect and examine, or cause to be inspected and examined, all such accounts in the books of said bank, or of any trust arising out of or holding the effects of said corporation, as shall relate to the statements hereby required to be made.(2)
199. He is authorized and directed to receive and deposite in the trea. sury of the United States, any dividends which may be made of the capital stock or of the surplus profits of said bank : and to receive the capital stock belonging to the United States, in the late bank of the United States, in such instalments, and payable at such times, and with such rates of interest, as he shall see fit to agree to; and, also, to settle and adjust the claim for surplus profits, accruing on said capital stock, on such terms as he may think proper, and in like manner to receive the amount thereof in such instalments, and payable at such times, and with such rates of interest, as he may agree to.(3)
200. To cause to be carried to the account of the surplus fund, any moneys appropriated for the department of war, or of the navy, which may remain unexpended, or in the hands of the treasurer, as agent for these departments, whenever he shall be informed by the secretaries thereof, that the objects for which the appropriations were made, have been effected.(4)
In the settlement of the accounts of the war department, for services or supplies accruing prior to the first of July, 1815, the expenditures shall be charged to arrearages, and the balances of public money hereafter recovered out of the advances inade in the war department, for services or supplies prior to that date, shall be returned to the treasury, and by the secretary carried to the surplus fund.(5)
201. All moneys appropriated for the use of the war and navy departments, shall be drawn from the treasury, by warrants of the secretary of the treasury, upon the requisitions of the secretaries of those departments, respectively, countersigned by the second comptroller of the treasury, and registered by the proper auditor.(6)
The duties and powers of the commissioners of the sinking fund shall be suspended until revived by law, and the records of the commissioners shall be transferred to the custody of the secretary of the treasury, who is authorized and directed to pay out of any money in the treasury, not otherwise appropriated, any out-standing debts of the United States, and the interest thereon.(7)
The secretary of the treasury shall cause a complete set of all the weights
(1) Act 23 June, 1836, sec. 1.
(4) Act May 1, 1820, sec. 1.
and measures adopted as standards, and now either made or in the progress of manufacture for the use of the several custom-houses, and for other purposes, to be delivered to the governor of each state in the Union, or such person as he may appoint, for the use of the states respectively, to the end that a uniform standard of weights and measures may be established throughout the United States.(1)
202. The salary of the secretary of the treasury shall be six thousand dollars per annum, payable quarterly (2)
Of the Comptrollers.
First comptroller's duty relative to Form of such reports
206 accounts, countersigning war- To direct special settlements of acrants, reporting official forms,
207 providing payment of moneys 203 Salary
208 To superintend recovery of debts, Second comptroller, duty relative and legal proceedings
to accounts, and official forms 209 To report certain delinquents and Salary
210 accounts to congress
ART. 203. It shall be the duty of the first comptroller to examine all accounts settled by the first and fifth auditors, and certify the balances arising thereon to the register ; to countersign all warrants drawn by the secretary of the treasury, other than those drawn on the requisitions of the secretaries of the war and navy departments, which shall be warranted by law; to report to the secretary the official forms to be issued in the different offices for collecting the public revenue, and the manner and form of keeping and stating the accounts of the several persons employed therein ; and to superintend the preservation of the public accounts, subject to his revision, and provide for the regular payment of all moneys which may be collected :(3)
204. To superintend the recovery of all debts to the United States; to direct suits and legal proceedings, and to take such measures as may be authorized by the laws, to enforce prompt payment of all such debts :(4)
205. To lay before congress, annually, during the first week of their ses. sion, a list of such officers as shall have failed, in that year, to make the settlement required by law :(5) and a statement of the accounts in the treasury, war, or navy departments, which may have remained more than three years unsettled, or on which balances appear to have been due more than three years prior to the thirtieth day of September, then last past, together with a statement of the causes which have prevented the settlement of the accounts, or the recovery of the balances due to the United States :(6)
206. In such statement he shall distinguish those accounts, the balances appearing on which, shall, in his opinion, be owing to difficulties of form which he may think it equitable to have removed by act of congress. And where debtors, by whom such balances shall have been due more than three years, shall be insolvent, and have been reported to congress for three sucCessive years, as insolvent, the comptroller shall not be required to continue such balances in such annual statement.(7)
(1) Resolution 14 June, 1836. (2) Act Feb. 20, 1819.
(3) Act 3 March, 1817, sec. 8.-Act 2 Sept. 1789, Sec. 2.
(4) Act 3 March, 1817, sec. 10.
2 Sept. 1789, sec. 2.
207. He shall, when in his opinion further delays would be injurious to the United States, direct the auditors of the treasury at any time, forthwith to audit and settle any particular account which they may be respectively authorized to audit and settle, and to report such settlement for his revision and final decision.(1)
208. The salary of the first comptroller shall be three thousand five hun. dred dollars per annum.(2)
209. It shall be the duty of the second comptroller to examine all accounts settled by the second, third, and fourth auditors, and certify the balances arising thereon to the secretary of the department in which the expenditure has been incurred: to countersign all warrants drawn by the secretary of the treasury upon the requisitions of the secretaries of the war and navy departments, which shall be warranted by law: to report to the said secretaries the official forms to be issued in the different offices for disbursing the public money in those departments, and the manner and form of keeping and stating the accounts of the persons employed therein, and to superintend the preservation of the public accounts subject to his revision.(3)
210. The salary of the second comptroller shall be three thousand dol. lars per annum.(4)
Of the Auditors.
First auditor to receive accounts of
cord certain warrants and make treasury department 211 certain reports
218 Second auditor to examine certain Such auditors to report annually to accounts of war department, and secretary of treasury
219 certain Indian affairs
212 Auditors empowered to administer To preserve such accounts and re
220 port thereon to secretary of war 213 Appeal from auditors to comptroller 221 Third auditor to examine certain Auditor of post-office department
other accounts of war department 214 to settle and preserve accountsFourth auditor to examine accounts
222 of navy department-2d, 3d, and To certify accounts to postmaster4th auditors to report to second general on which warrants are to comptroller 215 be drawn
223 Fifth auditor to examine accounts To superintend collection of debts 224
relative to department of state and Copies of quarterly returns evi-
225 First and fifth auditors to report to To adjust balances of postmasters, second comptroller
217 institute suits, and report thereon 226 Auditors of the accounts of the war To administer oaths, &c.
227 and navy departments to preserve Salaries of auditors
228 accounts relating thereto, to re
Art. 211. It shall be the duty of the first auditor to receive all accounts accruing in the treasury department :(5)
212. Of the second auditor to receive all accounts relative to the pay and clothing of the army, the subsistence of officers, bounties, and premiums, military and hospital stores, and the contingent expenses of the war department:(6)
To receive and examine all unsettled accounts arising out of Indian
(1) Act March 3, 1809, sec. 2.
(2) Act Feb. 20, 1804, sec. 1.-27 April, 1816.
(3) Act 3 March, 1817, sec. 9, 15.
2 Sept, 1789, sec. 5. (6) Ibid. Ibid.