to be issued from the treasury, in pursuance of appropriations by law; to execute such services relative to the sale of the lands belonging to the united states, as may be by law required of him; to make report, and give information to either branch of the legislature, in person or in writing (as he may be required,) respecting all matters 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.

3. SECT. III. It shall be the duty of the comptroller to superintend the adjustment and preservation of the public accounts; to examine all accounts settled by the auditor, and certify the balances arising thereon to the register; to countersign all warrants drawn by the secretary of the treasury, which shall be warranted by law; to report to the secretary the official forms of all papers 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: He shall moreover provide for the regular and punctual payment of all monies which may be collected, and shall direct prosecu tions for all delinquencies of officers of the revenue, and for debts that are, or shall be due to the united states.

4. SECT. IV. It shall be the duty of the treasurer to receive and keep the monies of the united states, and to disburse the same upon war, rants drawn by the secretary of the treasury, countersigned by the comptroller, recorded by the register, and not otherwise; he shall take receipts for all monies paid by him, and all receipts for monies received by him, shall be endorsed 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. And the said treasurer shall render his accounts to the comptroller quarterly (or oftner if required,) and shall transmit a copy thereof, when settled, to the secretary of the treasury. He shall moreover, on the third day of every session of congress, lay before the senate and house of representatives, fair and accurate copies of all accounts by him from time to time rendered to, and settled with the comptroller as aforesaid, as also, a true and perfect account of the state 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 monies in his hands; and shall, prior to the entering upon the duties of his office, give bond, with sufficient sureties, to be approved by the secretary of the treasury and comptroller, in the sum of one hundred and fifty thousand dollars, payable to the united states, with condition for the faithful performance of the duties of his office, and for the fidelity of the persons to be by him employed, which bond shall be lodged in the office of the comptroller of the treasury of the united states.

5. SECT. V. It shall be the duty of the auditor to receive all public accounts, and after examination to certify the balance, and transmit the accounts with the vouchers and certificate to the comptroller for his decision thereon: Provided, That if any person whose account shall be so audited, be dissatisfied therewith, he may within six months appeal to the comptroller against such settlement. [See postea 14.]

6. SECT. VI. It shall be the duty of the register to keep all accounts of the receipts and expenditures of the public money, and of all debts due to or from the united states; to receive from the comptroller the accounts which shall have been finally adjusted, and to preserve such accounts with their vouchers and certificates; to record all warrants for the receipt or payment of monies at the treasury, certify the same thereon, and to transmit to the secretary of the treasury, copies of the certificates of balances of accounts adjusted as is herein directed.

SECT. VII. is altered and supplied.

7. SECT. VIII. No person appointed to any office instituted by this act, shall directly or indirectly be concerned or interested in carrying on the business of trade or commerce, or be owner in whole or in part of any sea vessel, or purchase by himself, or another in trust for him, public lands or any other public property, or be concerned in the purchase or disposal of any public securities of any state, or of the united states, or take or apply to his own use, any emolument or gain for negociating or transacting any business in the said department, other than what shall be allowed by law; and if any person shall offend against any of the prohibitions of this acl, he shall be deemed guilty of a high misdemeanor, and forfeit to the united states the penalty of three thou sand dollars, and shall upon conviction be removed from office, and forever thereafter incapable of holding any office under the united states: Provided, That if any other person than a public prosecutor shall give information of any such offence, upon which a prosecution and conviction shall be had, one half the aforesaid penalty of three thousand dollars, when recovered, shall be for the use of the person giving such information. [See postea 8.]

ACT of March 3, 1791. (Vol. I. p. 340.)

8. SECT. I. The eighth section of the act, entitled, "An act to establish the treasury department," passed the second day of September, one thousand seven hundred and eighty-nine, shall be, and the same is hereby extended to all and every of the clerks employed in the treasury department, as fully and effectually as if they and every of them were specially named therein, except as to the penalty in such section men-" tioned, which in case of any such clerk offending against the provisions of the said section, shall be five hundred dollars, and removal from office. [See antea 7, and postea 17.]

9. SECT. II. Each and every clerk and other officer already appointed in any of the departments of the united states, (and who have not, since their appointment, taken the oath or affirmation hereafter mentioned) shall within fifteen days after the passing of this act, and those who shall hereafter be appointed, shall before they enter upon the duties of such appointment, take an oath or affirmation before one of the justices of the supreme court, or one of the judges of a district court of the united states, to support the constitution of the united states, and also an oath or affirmation, well and faithfully to execute the trust committed to him, which oaths or affirmations, subscribed by such clerk, and certified by the person administering the same, shall be filed in the office of the person employing such clerk.

ACT of May 8, 1792. (Vol. II. p. 110.)

SECT. I. II. III. IV. will be found in War Department.

10. SECT. V. All purchases and contracts for supplying the army with provisions, clothing, supplies in the quarter-master's department, military stores, Indian goods, and all other supplies or articles for the use of the department of war, shall be made by or under the direction of the treasury department. [Altered, see Navy Department 8.]

11. SECT. VI. The secretary of the treasury shall direct the superintendence of the collection of the duties on impost and tonnage as he shall judge best.

12. The present office of assistant to the secretary of the treasury, shall be abolished. [See antea 1.]

13. And instead thereof there shall be an officer in the department of the treasury,to be denominated commissioner of the revenue,* who shall be charged with superintending, under the direction of the head of the department, the collection of the other revenues of the united states, and shall execute such other services, being conformable to the constitution of the department, as shall be directed by the secretary of the treasury. The compensation of the said commissioner shall be a salary of one thousand nine hundred dollars per annum. [See Public Officers 20.]

14. SECT. VII. In every case of an account or claim not finally adjusted, upon which the present comptroller of the treasury, as auditor, may have decided, it shall be the duty of the commissioner of the revenue, and of the auditor of the treasury, finally to adjust the same, and in case of disagreement between the said commissioner and auditor, the decision of the attorney-general shall be final. [See antea 5, and 13.] SECT. VIII. is supplied.

15. SECT. IX. The forms of keeping and rendering all public accounts whatsoever,shall be prescribedby the department of the treasury. SECT. X. will be found in Public Officers 19.

16. SECT. XI.The secretary of the treasury shall be authorized to have two principal clerks, each of whom to have a salary of eight hundred dollars per annum; and the salary of the chief clerk of the department of war, shall be at the rate of eight hundred dollars per year. [See Public Officers 12, 22.]

17. SECT. XII. The restriction on the clerks of the department of the treasury, so far as respects the carrying on of any trade or business, other than in the funds, or debts of the united states or of any state, or in any kind of public property, shall be abolished, and such restriction, so far as respects the funds or debts of the united states, or of any state, or any public property of either, shall be extended to the commissioner of the revenue, to the several commissioners of loans, and to all persons employed in their respective offices, and to all officers of the united states concerned in the collection or disbursement of the revenues thereof, under the penalties prescribed in the eighth This office is to be discontinued, see Duties 4.

section of the act, entitled, " An act to establish the treasury department," and the provisions relative to the officers in the treasury department, contained in the "Act to establish the post office and post roads," shall be and hereby are extended and applied to the commissioner of the revenue. [See antea 8, and Duties, collection of, 86, 87.1

RESOLUTION of May 8, 1792. (Vol. II. p. 128.)

18. 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 benefited by any improvements or new ideas, which may occur to them in practice.

ACT of February 23, 1795. (Vol. III. p. 175.)

19. SECT. I. There shall be in the department of the treasury, an officer to be denominated, "Purveyor of public supplies," whose duty shall be, under the direction and supervision of the secretary of the treasury, to conduct the procuring and providing of all arms, military and naval stores, provisions, clothing, Indian goods, and generally all articles of supply, requisite for the service of the united states, and whose compensation shall be, a salary of two thousand dollars per annum. And all letters to and from the said officer shall be received and conveyed by post free of postage. [Altered, see Navy Department 8.]

20. SECT. II. The said officer shall not directly or indirectly, bę concerned, or interested, in carrying on the business of trade or commerce, or be owner in whole or in part, of any sea vessel, or purchase by himself or another, in trust for him, public lands, or any other public property, or be concerned in the purchase or disposal of any public securities of any state, or of the united states, or take, or apply to his own use, any emolument or gain, for negociating or transacting any business in the said department, other than what shall be allowed by law; and if he shall offend against any of the prohibitions of this act, he shall upon conviction, forfeit to the united states, the penalty of three thousand dollars, and may be imprisoned for a term not exceeding five years, and shall be removed from office, and be forever thereafter incapable of holding any office under the united states.

21. SECT. III. The said officer shall, before he enters on the duties of his office, give bond with sufficient sureties, to be approved by the secretary of the treasury, and comptroller, in the sum of twenty thou sand dollars, payable to the united states, with condition for the faithful performance of the duties of his said office; which bond shall be lodged in the office of the comptroller,

ACT of May 10, 1800. (Vol. V. p. 190.)

22. It shall be the duty of the secretary of the treasury to digest, prepare and lay before congress at the commencement of every session, a report on the subject of finance, containing estimates of the public revenue and public expenditures, and plans for improving or increasing the revenues, 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.

ACT of March 3, 1795. (Vol. III. p. 225.)

23. SECT. I. The comptroller of the treasury shall be, and is hereby authorized, to issue a notification to any person who has received monies for which he is accountable to the united states, or to the executor or administrator of such person, if he be deceased, requiring him to render to the auditor of the treasury, at such time as he shall think reasonable, according to the circumstances of the case, within twelve months from the date of such notification, all his accounts and vouchers, for the expenditure of the said monies; and in default thereof, suits shall, at the discretion of the comptroller of the treasury, be commenced for the same, without further notice: And the party sued, as aforesaid, shall be subject to the costs and charges of such suits, whether the ultimate decision shall be in his favor or against him.

24. SECT. II. The marshals of the respective districts shall be, and are hereby authorized and directed, to serve the said notifications on the parties therein named, by leaving copies thereof at their respective dwellings, or usual places of abode, at least four months, before the time fixed in such notification, for rendering their accounts, as aforesaid, and the return of the said notifications to the comptroller's office, with the marshal's certificate thereon, that such service has been made, shall be deemed legal evidence in the district or circuit courts, of the proceedings, and for the recovery of costs and charges.

25. And in cases, where accounts shall be rendered to the auditor of the treasury, within the time limited in the notifications aforesaid, he shall immediately proceed to liquidate the credits to be passed for the said accounts, and report the same to the comptroller, with a particular list of any claims which shall have been disallowed by him. And the comptroller of the treasury shall immediately proceed to the examination of the credits allowed by the auditor,and if the same be approved by him, he shall cause credit therefor to be passed on the public books. And the comptroller shall also appoint a day, for hearing the claimant on the claims so disallowed by the auditor, as aforesaid.

26. SECT. III. A list of all such credits aforesaid, as shall have been claimed, and not admitted by the comptroller, shall be made out and transmitted to the marshal of the district, where the claimant resides; and a copy thereof shall be served on the claimant, or left at his dwelling, or last usual place of abode, with notice of the time assigned by the comptroller, for the final hearing, as aforesaid, at least four months before such hearing; of which proceedings, the marshal is hereby directed to transmit an official return to the comptroller. And in case