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ant treasurer, or any designated depositary of the United States, if specially authorized by the Secretary of the Treasury for that purpose under the act of June 14, 1866 (section 5153 Revised Statutes of the United States), and not otherwise. In case no such special authority has been given to a convenient depositary, application should be made to the Secretary of the Treasury for such authorization.

CERTIFICATES OF DEPOSIT.

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 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, or the 5 per cent. national-bank redemption fund, 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.

RECEIPTS.

Receipts given to district attorneys, marshals, or clerks for moneys paid by them to collectors and surveyors of customs should be sent to the Solicitor of the Treasury, and similar receipts from collectors of interual revenue should be sent to the Commissioner of Internal Revenue. Receipts given to an officer for deposits of his disbursing funds to his own credit should be retained by him for his own security as above stated.

Reference is hereby made to Department's circulars of December 15, 1869, relative to the transportation of public moneys by express; January 2, 1872, relative to disbursing funds; and January 21, 1874, concerning the issue and disposition of certificates. Also to sections 3216, 3218, 3617, 3620, 3621, 3625, and 5481 to 5505, inclusive, of the Revised Statutes of the United States.

B. H. BRISTOW,

BY THE PRESIDENT OF THE UNITED STATES.

EXECUTIVE ORDER.

Secretary.

Whereas it has been brought to the notice of the President of the United States that many persons holding civil office by appointment from him, or otherwise, under the Constitution and laws of the United States, while holding such Federal positions, accept offices under the authority of the States and Territories in which they reside, or of municipal corporations, under the charters and ordinances of such corpo

rations, thereby assuming the duties of the State, territorial, or municipal office at the same time that they are charged with the duties of the civil office held under Federal authority:

And whereas it is believed that, with few exceptions, the holding of two such offices by the same person is incompatible with a due and faithful discharge of the duties of either office; that it frequently gives rise to great inconvenience, and often results in detriment to the public service; and, moreover, is not in harmony with the genius of the Government:

In view of the premises, therefore, the President has deemed it proper thus and hereby to give public notice that, from and after the 4th day of March, A. D. 1873 (except as herein specified), persons holding any Federal civil office by appointment under the Constitution and laws of the United States will be expected, while holding such office, not to accept or hold any office under any State or territorial government, or under the charter or ordinances of any municipal corporation; and further, that the acceptance or continued holding of any such State, territorial, or municipal office, whether elective or by appointment, by any person holding civil office under the Government of the United States, other than judicial offices under the Constitution of the United States, will be deemed a vacation of the Federal office held by such person, and will be taken to be and will be treated as a resignation by such Federal officer of his commission or appointment in the service of the United States.

The offices of justices of the peace, of notaries public, and of commissioners to take the acknowledgment of deeds, of bail, or to administer oaths, shall not be deemed within the purview of this order, and are excepted from its operation, and may be held by Federal officers.

The appointment of deputy marshal of the United States may be conferred upon sheriff's or deputy sheriffs. And deputy postmasters, the emoluments of whose office do not exceed $600 per annum, are also excepted from the operations of this order, and may accept and hold appoint.nents under State, territorial, or municipal authority, provided the same be found not to interfere with the discharge of their duties as postmaster. Heads of Departments and other officers of the Government who have the appointment of subordinate officers are required to take notice of this order, and to see to the enforcement of its provisions and terms within the sphere of their respective departments or offices, and as relates to the several persons holding appointments under them respectively.

By order of the President:

WASHINGTON, January, 17, 1873.

HAMILTON FISH,
Secretary of State.

DEPARTMENT OF STATE,
Washington, January 28, 1873.

Inquiries having been made from various quarters as to the application of the Executive order, issued on the 17th January, relating to the holding of State or municipal offices, by persons holding civil offices under the Federal Government, the President directs the following reply to be made:

It has been asked whether the order prohibits a Federal officer from holding also the office of an alderman, or of a common councilman in a

city, or of a town councilman of a town or village, or of appointments under city, town, or village governments. By some it has been sug gested that there may be distinction made in case the office be with or without salary or compensation. The city or town offices of the description referred to, by whatever names they may be locally known, whether held by election or by appointment, and whether with or without salary or compensation, are of the class which the Executive order intends not to be held by persons holding Federal offices.

It has been asked whether the order prohibits Federal officers from holding positions on boards of education, school committees, public libraries, religious or eleemosynary institutions, incorporated, or established, or sustained by State or municipal authority. Positions and service on such boards or committees, and professorships in colleges, are not regarded as "offices" within the contemplation of the Executive order, but as employments or service in which all good citizens may be engaged without incompatibility, and in many cases without necessary interference with any position which they may hold under the Federal Government. Officers of the Federal Government may, therefore, engage in such service, provided the attention required by such employment does not interfere with the regular and efficient discharge of the duties of their office under the Federal Government. The head of the Department under whom the Federal office is held will, in all cases, be the sole judge whether or not the employment does thus interfere.

The question has also been asked with regard to officers of the State militia. Congress having exercised the power conferred by the Constitution to provide for organizing the militia, which is liable to be called forth to be employed in the service of the United States, and is thus, in some sense, under the control of the General Government, and is, moreover, of the greatest value to the public, the Executive order of 17th January is not considered as prohibiting Federal officers from being officers of the militia in the States and Territories.

It has been asked whether the order prohibits persons holding office under the Federal Government being members of local or municipal fire departments; also, whether it applies to mechanics employed by the day in the armories, arsenals, and navy yards, &c., of the United States. Unpaid service in local or municipal fire departments is not regarded as an office within the intent of the Executive order, and may be performed by Federal officers, provided it does not interfere with the regular and efficient discharge of the duties of the Federal office, of which the head of the Department under which the office is held will, in each case, be the judge. Employment by the day as mechanics or laborers in the armories, arsenals, navy-yards, &c., does not constitute an office of any kind, and those thus employed are not within the contemplation of the Executive order. Master workmen, and others who hold appointments from the Government or from any Department, whether for a fixed time or at the pleasure of the appointing power, are embraced within the operation of the order.

By order of the President:

HAMILTON FISH,
Secretary of State.

(No. 40.)

TO THE OFFICERS OF THE COURTS OF THE UNITED STATES.

DEPARTMENT OF JUSTICE,

February 27, 1875.

I invite the attention of the officers of the courts of the United States to the inclosed copy of an act of Congress approved February 22, 1875, entitled "An act regulating fees and costs, and for other purposes."

Instructions relative to the mode of carrying into effect the provisions: of the first and seventh sections of the act will be issued by the First Comptroller of the Treasury.

Under the third section, the Attorney-General may require a bond of increased amount from the clerks of the courts in a sum not to exceed $20,000. This section further directs that all such bonds shall be recorded in their respective offices, and the originals to be filed in the Department of Justice. Under these sections, blank bonds will be prepared by the Department, and forwarded to the respective clerks of the courts, who will be required to execute them in such penal sum as may be fixed by this Department, and forward them to the Department as early as practicable.

Attention is invited to the fifth and sixth sections of the act, making it a misdemeanor for any clerk of a court to willfully refuse or neglect to make and forward to the Department any report, certificate, statement, or other document required by law to be made. There has been too much carelessness heretofore in this respect, aud it is proper, therefore, to say, that to enable this Department to keep its records and files in proper order, it is absolutely necessary that all officers who are required by law or regulations to make reports to the Department should do so promptly at the time they become due. Should there be a failure to comply with the provisions of the fifth and six sections of this act, it will be my duty to proceed in the manner indicated therein. GEO. H. WILLIAMS,

Attorney-General.

[Circular.]

ACCOUNTS FOR PERSONAL AND OTHER SERVICES AND SUPPLIES REQUIRE VOUCHERS FOR SAME TO BE ACCOMPANIED BY CERTIFICATES OF SERVICE PERFORMED OR SUPPLIES DELIVERED.

1881.

DEPARTMENT No. 112.
First Auditor's Office.

TREASURY DEPARTMENT,

FIRST AUDITOR'S OFFICE, Washington, D. C., November 8, 1881.

Special attention is called to the following provisions of the Statutes relating to the purchase of articles for the use of the United States; or for services rendered under provisions of law or regulations of the Treasury Department:

SECTION 3648. "No advance of public money shall be made in any case whatever. And in all cases of contracts for the performance of any service, or the delivery of articles of any description, for the use of the United States, payment shall not exceed the value of the service rendered, or of the articles delivered previously to such payment. It shall, however, be lawful, under the special direction of the President,

to make such advances to the disbursing officers of the Government as may be necessary to the faithful and prompt discharge of their respective duties, and the fulfillment of the public engagements."

This statute is mandatory and binding upon all who serve the Government for salary or fees; and also for all purchases of articles for delivery to the United States; carefully restricting payment made to amount of service rendered, or articles purchased and duly delivered before such payment.

Hereafter specific evidence of delivery of any and all articles purchased for the public use will be required for file with the voucherspresented to this office for audit.

The rendition of a bill, with receipt, for moneys claimed as due for purchase made, will not be deemed evidence of delivery in any case.

Persons or corporations demanding payments in advance for gas, water, or other service, or supplies for the public use, are notified that, under the restrictive provisions of the Statutes, no account can be certified by this office except for service, &c., rendered at the date of presentation of such account.

Disbursing officers who are charged with payments for articles purchased, or services rendered to the Government, are notified that suspensions or disallowances will be made in all accounts rendered by them for such articles or service until full evidence is filed that the service has been rendered, and that the articles have been delivered to the proper custodian or agent of the Government.

All officers legally responsible for the custody of public property are required by law to keep careful account of the same and to charge themselves therewith.

The certificate of delivery of property purchased for use of the United States will be required in all cases where practicable, duly signed by the legal custodian thereof. Where property is delivered to other parties than those above indicated for transportation, or for a subsequent delivery, the certificate will be signed by the actual custodian to whom delivered.

Approved:

R. M. REYNOLDS,

First Auditor.

WILLIAM LAWRENCE,
First Comptroller.

[Circular.]

INSTRUCTIONS TO UNITED STATES ATTORNEYS, CLERKS, AND COMMISSIONERS, AS TO RENDITION OF THEIR ACCOUNTS.

1881.

DEPARTMENT No. 86.

First Auditor's Office.

TREASURY DEPARTMENT,
FIRST AUDITOR'S OFFICE,
Washington, D. C., July 26, 1881.

United States attorneys, clerks of United States courts, and United States commissioners will hereafter render their accounts quarterly, for the quarters ending 31st March, 30th June, 30th September, and 31st December, or half yearly, ending 30th June and 31st December.

If an account be rendered differently, it will be held and settled at the close of the then current quarter.

Each account rendered, as above required, must contain charges for all fees, &c., earned during the quarter, but commissioners will not

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