A contract having been entered into between the Treasury Department and the Adams Express Company, for the transportation over all the lines of the said Adams Express Company, and through them of the American Merchants' Union, United States, Southern, Texas, New Jersey, Eastern, United States and Canada, National, Central, Harnden, Howard's, Hope's, and Earle's Express Companies, of all moneys under the control of the Treasury Department, you are hereby directed to employ said companies for the necessary transportation of all moneys or stamps of the Treasury Department; said transportation to be made for the purposes of depositing the money transported with the Treas urer, an Assistant Treasurer, or authorized Depositary of the United States; for transmitting moneys collected on account of Internal Revenue or Customs from Deputy Collectors of Internal Revenue or Customs, to Collectors, the Treasurer, Assistant Treasurer, or United States Depositaries, and for transmitting stamps for spirits, beer and tobacco, from Collectors to their deputies, and for special purposes and under special circumstances, in accordance with instructions from the Department.

All moneys transmitted should consist of the sum of one thousand dollars or its multiples, as near as possible, and should be sent by the shortest practicable routes. The expenses of transportation will be paid by the Department and not by Collectors. Forms of vouchers and way bills, to be used by all United States officers and Express Companies or their agents in the transportation of money or stamps under this contract, have been prepared by the Treasury Department, and the use of these forms to the exclusion of all others is imperatively enjoined. They are furnished by the Secretary of the Treasury, on whom requisitions for them should be made, and are bound in books containing one hundred copies each. No more than one book at a time will be furnished to each officer entitled thereto. Although originally designed for the transportation of public moneys alone, yet the changes necessary to show the facts in each case where stamps are transmitted, or where other transportation authorized under this circular but not embraced in the original design of the forms, is required, will readily suggest themselves, and are directed to be made in each case; the object being to secure a full statement of the facts pertaining to every transaction.

The officers sending or receiving moneys or stamps will therefore certify, in this form of vouchers, to bills for services rendered; stating the sum transported, its character, between what points, and to what office the moneys or stamps were sent, the date, and that the services charged for were actually performed.

All officers or agents are cautioned to carefully count and pack their moneys or stamps to be transported, securing them in strong packages, sealed with their own private seal in at least four places; and with the amount, their own name and title, and the name and title of the con- . signee plainly marked on the wrapper, taking receipts in the established forms from the Express Companies for all sums transmitted. All correspondence upon the above subjects from revenue officers should be addressed directly to the Secretary of the Treasury.

GEO. S. BOUTWELL, Secretary of the Treasury.

No. 613.

THE PROPER DISPOSITION OF CERTIFICATES OF DEPOSIT. TREASURY DEPARTMENT,

January 21, 1874.

The third Section of the Act of March 3, 1857, requires the forwarding forthwith to the Secretary of the Treasury of one of the certificates of deposit for every deposit of public moneys. As these certificates of deposit constitute an important check upon the transactions of the different Government Depositaries, and are required at the Treasury Department at the earliest possible moment for verification with the accounts of said Depositaries, the following regulations concerning their future disposition are hereby prescribed, which, as they are based upon express provisions of law, will be expected to be strictly complied with:

Hereafter the originals of all certificates of deposit for the deposit of any and all public moneys of every character and description, except as stated in the next succeeding paragraph, should be forwarded to the Secretary of the Treasury immediately upon their issue by the depositors, (not the Depositaries,) who, before transmitting them, should see that their amounts correspond with the amounts actually deposited by them.

EXCEPTIONS.

Those issued to Disbursing Officers for disbursing funds deposited to their own official credit, subject to the payment of their checks, and more properly called Disbursing Officers' receipts, should be retained in their own possession; those issued for the transfer of funds from one Government Depository to another, and on account of fractional currency, should be forwarded to the Treasurer of the United States; and those issued for the deposit of moneys pertaining to the Post Office Department should be forwarded to the Third Assistant Postmaster General.

Certificates of deposit should be issued as follows:

ON ACCOUNT OF CUSTOMS, &C.

Those in favor of Custom Officers at ports where Naval Officers are located, in triplicate; those in favor of Customs Officers at other ports, in duplicate; the duplicates of the former class to be transmitted to the Naval Officers, and the triplicates to be retained by the depositors; and of the latter class, the duplicates to be retained by the depositors.

INTERNAL REVENUE.

Those in favor of Collectors of Internal Revenue, or in favor of other parties on account of internal revenue collections, internal revenue stamps, or repayments of disbursing funds, in triplicate; the duplicates to be transmitted to the Commissioner of Internal Revenue, and the triplicates to be retained by the depositors.

SECRETARY'S SPECIAL ACCOUNTS.

Those issued for deposits to the credit of the Secretary of the Treasury, in triplicate; the duplicates, in cases of moneys accruing to the United States from violations of the internal revenue and direct-tax laws, to be forwarded to the Commissioner of Internal Revenue, and the triplicates to be retained by the depositors; in all other cases, both the originals and duplicates to be forwarded to the Secretary of the Treasury, and the triplicates to be retained by the depositors.

PATENT FEES.

Those issued on account of patent fees, in triplicate; the duplicates to be transmitted to the Commissioner of Patents, and the triplicates to be retained by the depositors.

SURVEYS OF PUBLIC LANDS.

Those issued on account of surveys of public lands, in triplicate; the duplicates to be forwarded either to the General Land-Office direct, or through the local land-office or Survey or-General's office, and the triplicates to be retained by the depositors.

SALES OF PUBLIC LANDS, &C.

Those issued in favor of Receivers of Public Moneys on account of sales of public lands, &c., in duplicate; the duplicates to be retained by the depositors.

ARMY AND NAVY.

Those issued to military or naval officers, either on account of repay, ments, sales of public property, or otherwise, in duplicate; the duplicates to be retained by the depositors.

SEMI-ANNUAL DUTY.

Those issued on account of semi-annual duty, in triplicate; the duplicates to be transmitted to the Treasurer of the United States, and the triplicates to be retained by the depositors.

JUDICIARY.

Those issued to judicial officers, district attorneys, marshals, clerks of courts, &c., in duplicate; the duplicates to be retained by them.

MISSING COUPONS.

Those issued on account of coupons missing from bonds forwarded for redemption, or otherwise, in triplicate; both the originals and duplicates to be forwarded to the Secretary of the Treasury, and the triplicates to be retained by the depositors.

LOANS, INTEREST ON THE PUBLIC DEBT, CIVIL REPAYMENTS, CONSULAR FEES, MISCELLANEOUS AND OTHER RECEIPTS.

Those issued on account of subscriptions to any loan, repayments of interest on the public debt, civil repayments except as herein before otherwise provided for, consular fees, miscellaneous and other receipts, in duplicate; the duplicates to be retained by the depositors.

GENERAL REMARKS.

In no case are certificates of deposit required to be filed with accounts rendered by Government officers to the accounting officers of the Treasury Department, nor does such a disposition of any certificates of deposit secure to the officers transmitting them proper credits in their accounts. Credits are only given officers in the settlement of their accounts upon warrants, which warrants are issued by the Secretary of the Treasury, and based upon the original certificates of deposit. In taking credit in their accounts current, however, for deposits made, officers should state specifically the date of the deposit, and the designation and location of the depository in which the deposit was made, as well as the source, &c. All original certificates of deposit in favor of military, naval, and other officers, the amounts of which are required to be listed and recorded in the offices of any of the heads of the bureaus

of the War, Navy, Interior, or other Executive Departments, will immediately upon their receipt-a record having first been made of them. for verification with the proper depositary accounts-be forwarded to the head of the respective Department to which the deposits pertain for designation of the proper appropriations, &c.

WM. A. RICHARDSON, Secretary of the Treasury.

No. 614.

III. TABLE OF SALARIES AND COMMISSIONS.

SALARIES OF RECEIVERS AND REGISTERS OF LAND OFFICES. MONTHS, QUARTERS, AND FRACTIONS OF QUARTERS.-$500 PER YEAR.

Days.

1 $1 37

275

4 12

4.08

549

6 87

8 24

9 62

10.99

9

12.50

9

NOTE. For fractional parts of any month in the first quarter of leap year use the column under second quarter, the rate of pay being the same.

COMMISSIONS OF RECEIVERS AND REGISTERS OF LAND-OFFICES. MONTHS, QUARTERS, AND FRACTIONS OF QUARTERS.-$2,500 PER YEAR.

Days.

34 34

41 21

48 08

April, 30 days

$206 00

May, 31 days.....

213 00

$625 00

12

NOTE. - For fractional parts of any month in the first quarter of leap year, use the column under second quarter, the rate of pay being the same.

No. 615.

IV. ANNUAL SETTLEMENT OF ACCOUNTS.

TREASURY DEPARTMENT,

FIRST COMPTROLLER'S OFFICE, Washington, July 13, 1871. SIR:-By the provisions of the 5th, 6th and 7th sections of the act of July 12, 1870, it is declared to be unlawful to expend, in any one fiscal year, any sum in excess of appropriations made by Congress for that fiscal year, and unexpended balances are required to be carried to the surplus fund.

To carry into effect these provisions of law, annual settlements of your accounts for compensation and disbursements must be made.