of the internal revenue laws, or in carrying out the provisions of law relating to raising revenue from imports, or to duties on imports, or to warehousing. He gives such directions to collectors, and prescribes such rules and forms to be observed

by them, as may be necessary for the proper execution of the law. He also prescribes the forms of the annual statements to be submitted to Congress by him, showing the actual state of commerce and navigation between the United States and foreign countries, or coastwise between the collection districts of the United States, in each year. The Secretary of the Treasury may discontinue all ports of delivery the revenue received at each of which does not amount to

$10,000 a-year. He is authorised to receive deposits of gold and bullion with the Treasurer or any assistant treasurer of the United States, in sums not less than $20 each, corresponding with the denominations of the United States notes. The coin and bullion deposited for or representing the certificates of deposit are retained in the Treasury for the payment of the same on demand. And certificates representing coin in the Treasury may be issued in payment of interest on the public debt, which certificates, together with those issued for coin and bullion deposited, shall not at any time exceed twenty per centum beyond the amount of coin and bullion in the Treasury; and the certificates for coin and bullion in the Treasury are received at par in payment for duties on imports. He may designate any officer of the United States who has given bonds for the faithful performance of his duties to be disbursing agent for the payment of all moneys appropriated for the construction of public buildings authorised by law within the district of such officer. The Secretary of the Treasury has power to employ not

more than three persons to assist the proper officers of the Government in discovering and collecting any money belonging to the United States whenever the same are withheld by any person or corporation, upon such terms and conditions as he deems best for the interests of the United States; but no compensation is paid to such persons except out of the money and property so secured, and no person is so employed who has not fully set forth, in a written statement under oath, addressed to the Secretary of the Treasury, the character of the claim out of which he proposes to recover, or assist in recovering, moneys for the United States, the laws by the violation of which the same have been withheld, and the name of the person, firm, or corporation having thus withheld such moneys. Every person so employed makes report of his proceedings under such employment at any time when required to do so by the Secretary of the Treasury, and every person so employed who receives, or attempts to receive, any money or other consideration from any person, firm, or corporation alleged thus to have withheld money, except in pursuance of a written contract made in relation thereto with the Secretary of the Treasury, is guilty of a misdemeanour, punishable by a fine of not less than $1000, or by imprisonment of not less than two years, or both.

The Secretary of the Treasury makes the following annual reports to Congress :

1. A report on the subject of finance, containing estimates of the public revenue and public expenditures for the fiscal year then current, and plans for improving and increasing the revenue from time to time for the purpose of giving information to Congress in adopting modes of raising the money requisite to meet the public expenditures.

2. A report containing a statement of all contracts for supplies or services which have been made by him or under his directions during the year preceding, and also a statement of the expenditure of the moneys appropriated for the discharge of miscellaneous claims not otherwise provided for or paid by the Treasury.

3. A report of the rules and regulations established by him to secure a just, faithful, and impartial appraisal of all goods, wares, and merchandise imported into the United States, the actual value thereof, and the number of square yards, parcels, or other quantities thereof, together with his reasons for making such rules.

4. A report containing a full and complete statement in detail of the amounts collected from seamen, and the amounts expended for sick and disabled seamen, under the authority of the laws creating and administering an hospital tax for the benefit of sick and disabled seamen.

He also lays before Congress, at the commencement of each regular session, a statement of the amount of money expended at each customhouse during the preceding fiscal year, and of the number of persons employed, and the occupation and salary of each person at each customhouse, during the same period.

He also makes a report to Congress on the first Monday in January in each year, containing the results of the information collected during the preceding year by the Bureau of Statistics upon the condition of manufactures, domestic trade, currency, and banks of the several states and territories.

He also lays before Congress at the commencement of each regular session, accompanying his annual statement of the public expenditure, the reports which may be made to him by the auditors charged with

the examination of the accounts of the Department of War and the Department of the Navy respectively, showing the application of the money appropriated for those departments for the preceding year.

He also annually, in the month of December, lays before Congress an abstract, in tabular form, of the separate accounts of moneys received from internal duties or taxes in each of the respective states, territories, and collection districts required to be kept at the Treasury.

He also transmits to Congress, at the commencement of each regular session, a copy of each of the accounts kept by the Superintendent of the Treasury buildings of all amounts expended under the head of contingent expenses for the several bureaux of the Department of the Treasury, and of all amounts paid for furniture and repairs of furniture and of the disposal of old furniture.

He also causes the annual report of the statistics of commerce and navigation required from the chief of the Bureau of Statistics to be prepared and printed according to law, and to be submitted to Congress at as early a date in each regular session as practicable, and not later than the first Monday in January.

He also reports to Congress annually the number and names of the persons employed, during the last preceding fiscal year, upon the Coast Survey and business connected therewith; the amount of compensation of every kind respectively paid them, for what purpose, and the length of time employed; and reports a full statement of all other expenditures made under the direction of the Superintendent of the Coast Survey.

He also furnishes to the Congressional printer, on or before the 1st day of November of each year, the manuscript prepared for printing of a condensed statement of the aggre

from foreign countries during the preceding fiscal year.

He also, at the expiration of thirty days from the end of each quarter, causes to be published in some newspaper at the seat of government a statement of the whole receipts of each quarter, specifying the amount received from customs, from public lands, and from miscellaneous sources, and also the whole amount of payments made during the said quarter, specifying the general head of appropriation, whether for the civil list, the army, the navy, Indian affairs, fortifications, or pensions.

He also causes to be published in some newspaper at the seat of government, on the first day of each month, the last preceding weekly statement of the Treasurer of the United States, showing the amount to his credit in the different banks, in the mint, or other depositaries, the amount for which drafts have been given, and those remaining unpaid, and the balance remaining subject to his draft; and he also specially notes any changes that have been made in the depositaries of the Treasury during the preceding month, and reports to Congress at the commencement of its next session the reasons for such changes.

THE COMPTROLLERS.

In this department are a first comptroller and a second comptroller, both appointed by the President, by and with the advice and consent of the Senate, and each getting a salary of $5000 a-year. It is the duty of the first comptroller (1) to examine all accounts settled by the first auditor, except those relating to receipts from customs, and all accounts settled by the fifth auditor, and by the Commissioner of the General Land Office, and to certify

Register; (2) to superintend the adjustment and preservation of the public accounts subject to his revision; (3) to countersign all warrants drawn by the Secretary of the Treasury which are warranted by law; (4) to superintend the recovery of all debts certified by him to be due to the United States, and for that purpose to direct all such suits and legal proceedings, and to take such measures as are authorised by law, and are adapted to enforce prompt payment thereof. Whenever the Postmaster-General, or any person whose accounts have been settled by the sixth auditor, is dissatisfied with the settlement made by the auditor, he may, within twelve months, appeal to the first comptroller, whose decision is final. In every case where, in his opinion, further delays would be injurious to the United States, the first comptroller directs the first and fifth auditors of the Treasury forthwith to audit and settle any particular account which these officers may be authorised to audit and settle, and to report such settlement for revision and final decision by the first comptroller.

The first comptroller makes an annual report to Congress of such officers as have failed to make settlement of their accounts for the preceding fiscal year, within the year, or within such further time as may have been prescribed by the Secretary of the Treasury for such settlement.

It is the duty of the second comptroller (1) 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; (2) to countersign all warrants drawn by the Secretaries of War and of the Navy, which are warranted by law;

(3) to report to the Secretaries of War and of the Navy the official forms to be issued in the different offices for disbursing public money in those departments, and the manner and form of keeping and stating the accounts of the persons employed therein; (4) to superintend the preservation of the public accounts submitted to his revision. The second comptroller may prescribe rules to govern the payment of arrears of pay due to any petty officer, seaman, or other person not an officer on board any vessel in the employ of the United States which has been sunk or destroyed, in case of the death of such petty officer, seaman, or person, to the person designated by law to receive the same. He may detail one clerk to sign, in the place of the comptroller, all certificates and papers issued under any provision of law relating to bounties, but the comptroller is responsible for the official acts of such clerk.

THE AUDITORS.

The President, by and with the advice and consent of the Senate, appoints, in connection with this department, six auditors, known respectively as the first, second, third, fourth, and fifth auditors, and the auditor for the Post-Office Department, formerly called the sixth auditor, each with a salary of $4000 ayear. There is a deputy-auditor in the office of each auditor.

The first auditor receives and examines all accounts accruing in the Treasury Department; all accounts relating to the receipts from customs, including accounts of collectors, and other officers of the customs; all accounts accruing on account of salaries in the Patent Office; all accounts of the judges, marshals, clerks, and other officers of all the courts of the United States; all accounts of the

officer in charge of the public buildings and grounds in the District of Columbia; all accounts of the expenditures of the Department of Agriculture; all accounts relating to prisoners convicted in any court of the United States; and after examination of such accounts relating to the receipts from customs, including the accounts of the collectors and other officers of the customs, he certifies the balances and transmits the same, with the vouchers and certificates, to the Commissioner of Customs for his decision thereon, and he certifies the balances of all other accounts, and transmits the same in like manner to the first comptroller for his decision thereon.

The second auditor receives and examines all accounts relating 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; all accounts relating to Indian officers, and to agents of lead and other mines of the United States; and after examination of such accounts he certifies the balances and transmits such accounts, with the vouchers and certificate, to the second comptroller for his decision thereon.

The third auditor receives and examines all accounts relating to the subsistence of the army, the quartermaster's department, and generally all accounts of the War Department other than those provided for; all accounts relating to pensions for the army; and all accounts for the compensation for the loss of horses and equipments of officers and enlisted men in the military service of the United States, and for the loss of horses and equipments or of steamboats, and all other means of transportation in the service of the United States by contract or impressment; and after the examination of such accounts he certifies the balances

and transmits such accounts, with all the vouchers and papers and the certificate, to the second comptroller for his decision thereon.

The fourth auditor receives and examines all accounts accruing in the Navy Department or relative thereto, and all accounts relating to navy pensions; and after examination of such accounts, certifies the balances and transmits the accounts, with the vouchers and certificate, to the second comptroller for his decision thereon.

The fifth auditor receives and examines all accounts accruing in or relative to the Department of State, all accounts of the Commissioner of Internal Revenue, all accounts relating to the contingent expenses of the Patent Office, and all accounts relating to the census.

The auditor for the Post-Office Department receives all accounts arising in the Post-Office Department, or relative thereto, with the vouchers necessary to a correct adjustment thereof, and audits and settles the same, and certifies the balances thereon to the PostmasterGeneral. He keeps and preserves all accounts and vouchers after settlement. He closes the account of the department quarterly, and transmits to the secretary of the Treasury quarterly statements of its receipts and expenditures. He reports to the Postmaster - General, when required to do so, the manner and form of keeping and stating the accounts of the department, and the official forms of papers to be used in connection with its receipts and expenditures. He reports to the Postmaster-General all delinquencies of postmasters in rendering their accounts and returns, or in paying over money-order funds and other receipts of their offices. When

a deficiency is discovered in the accounts of any postmaster, who, after the adjustment of his accounts, fails to make good such deficiency, it is

the auditor's duty to notify the Postmaster-General of such failure, and upon receiving this notice the Postmaster-General forthwith deposits a notice in the post-office at Washington, District of Columbia, addressed to the sureties respectively. He registers charges, and countersigns all warrants upon the Treasury for receipts or payments issued by the Postmaster-General, when warranted

by law. He performs such other

duties in relation to the financial concerns of the department as may be assigned to him by the secretary of the Treasury, and makes to the secretary or to the Postmaster-General such reports respecting the same as either of them may require. The annual report of the sixth auditor for the Post-Office Department to the Postmaster-General shows the financial condition of the Post-Office Department at the close of each fiscal year, and is made a part of the PostmasterGeneral's annual report to Congress for that fiscal year.

The second auditor audits and settles the accounts of line officers of the army to the extent of the pay due them for their services as such, notwithstanding the inability of any such line officer to account for property intrusted to his possession, or to make his monthly reports or returns, if such auditor is satisfied by the affidavit of the officer, or otherwise, that the inability was caused by the officer's having been a prisoner in the hands of the enemy, or by any accident or casualty of war. He may detail one clerk to sign in the place of the auditor all certificates and papers issued under any provisions of law relating to bounties; but the auditor is responsible for the official acts of such clerk.

The auditors charged with the examination of the accounts of the Departments of War and of the Navy keep all accounts of the receipts and