and after examination to certify the balance and transmit the accounts, with the vouchers and certificate, to the first comptroller for his decision thereon.

"It shall be the duty 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.

"It shall be the duty of the third auditor to receive all accounts relative to the subsistence of the army, the quartermaster's department, and generally all accounts of the war department, other than those provided for.

"And it shall be the duty of the fourth auditor to receive all accounts arising in the navy department or relative thereto; and the second, third, and fourth auditors, aforesaid, shall examine the accounts respectively, and certify the balance, and transmit the accounts, with the vouchers and certificate, to the second comptroller for his decision thereon.

"And it shall be the duty of the fifth auditor to receive all accounts accruing in, or relative to, the department of State and those arising out of Indian affairs, and examine," &c. 3 Stat. 366.

The auditors are the final custodians of the settled accounts and vouchers, and are required to report annually to the secretary of the treasury.

"There shall be appointed by the President, with the consent of the Senate, an auditor of the treasury for the post-office department, whose duty it shall be to receive all accounts arising in said departments, or relative thereto, to audit and settle the same and certify their balances to the postmaster-general; provided, that if either the postmaster-general, or any person whose account shall be settled, be dissatisfied therewith, he may, within twelve months, appeal to the first comptroller of the treasury, whose decision shall be final and conclusive.

"The said auditor shall report to the postmaster-general, when required, the official forms of papers to be used by postmasters and other officers or agents of the department concerned in its receipts and payments, and the manner and form of keeping and stating its

accounts.

He shall close the accounts of the department quarterly, and transmit to the secretary of the treasury, quarterly statements of its receipts and expenditures." 5 Stat. at Large, 80.

THE REGISTER OF THE TREASURY.

"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 record all warrants for the receipt or payment of moneys 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." 1 Statutes at Large, 67.

THE SOLICITOR OF THE TREASURY.

"There shall be appointed by the President, &c., some suitable person, learned in the law, to be solicitor of the treasury, and that all and singular of the powers and duties which are by law vested in and required from the agent of the treasury of the United States, shall be transferred to, vested in, and required from the said solicitor of the treasury." [To direct and superintend all orders, suits, and proceedings in law or equity, for the recovery of money, chattels, lands, &c., in the name of the United States. Stat. 592.] 4 Statutes at Large, 414.

DEPARTMENT OF THE INTERIOR.

ESTABLISHED MARCH 3, 1849.

"There shall be created a new executive department, to be called the Department of the Interior; the head of which department shall be called the Secretary of the Interior, who shall be appointed by the President, by and with the advice and consent of the Senate, and who shall hold his office by the same tenure, and receive the same salary as the secretaries of the other executive

departments, and who shall perform all the duties assigned to him by this act." 9 Stat. at Large, 395.

To the department of the interior is assigned the supervisory and appellate power over the following bureaus, to wit:

The Patent office;

The General Land office;

The office of Indian Affairs;

The Pension office;

The office of Public Buildings ;

and the supervisory power over the accounts of clerks, marshals, and other officers of the courts of the United States; over the lead and other mines of the United States; and over the inspector and wardens of the penitentiary of the District of Columbia.

4 Chief Clerks of Bureaus.

3 Principal Clerks in General Land office

15 Clerks (class 4)

The annual appropriations required for the payment of the salaries and contingent expenses of this department amount to about $660,000.

2,500

66

1,800

66

WAR DEPARTMENT.

CREATED AUGUST 7, 1779.

"There shall be an executive department to be denominated the Department of War; and there shall be a principal officer therein, to be called the Secretary for the Department of War, who shall perform and execute such duties as shall, from time to time, be enjoined on or intrusted to him by the President of the United States, agreeably to the Constitution, relative to military commissions or to the land-forces . . . warlike stores of the United States, or to such other matters respecting military affairs, as the President of the United States shall assign to the said department and furthermore the said principal officer shall conduct the business of the said department, in such manner as the President of the United States shall, from time to time, order or instruct." 1 Stat. at Large, 49.

"The secretary for the war department shall be and he is hereby authorized and directed to define and prescribe the species as well as the amount of supplies to be respectively purchased by the commissary-general's and the quartermaster-general's departments, and the respective duties and powers of the said departments respecting such purchases; and also to adopt and prescribe general regulations for the transportation, &c. And to fix and make reasonable allowances for the store-rent, storage, and salary of store-keepers necessary for the safe-keeping of all military stores and supplies." 2 Stat. at Large, 817.

The annual appropriation for the support of the department (exclusive of the pay of the heads of the bureaus), is about $125,000.

NAVY DEPARTMENT.

ESTABLISHED APRIL 30, 1798.

"There shall be an executive department, under the denomination of the Department of the Navy, the chief officer of which shall be called the Secretary of the Navy, whose duty it shall be to execute such orders as he shall receive from the President of the United States, relative to the procurement of naval stores and materials, and the construction, armament, equipment and employment of vessels of war, as well as all other matters connected with the naval establishment of the United States." 1 Stat. at Large, 553.

“There shall be attached to the navy department the following bureaus, namely:

"I. A bureau of yards and docks.

"II. A bureau of construction, equipment, and repairs.

"III. A bureau of provisions and clothing.