the court and signed by the presiding judge. These claims or judgments are payable out of appropriations made by Congress annually, with the exception of those arising out of "captured and abandoned property." These last are payable only out of the proceeds of such property covered in the Treasury, and are provided for by what are known as the permanent appropriations, according to section 3689 of the Revised Statutes.

This division also determines questions of set-off against such judgments, of debts due the United States, as provided by the act of March 3, 1875. (Stats. 18, p. 481.) That act provides that when any final judgment recovered against the United States, or other claim allowed by legal authority, shall be presented to the Secretary of the Treasury for payment, and the plaintiff or claimant shall be indebted to the United States, it shall be that officer's duty to withhold payment of an amount of such judgment or claim equal to the amount due the United States. But if the plaintiff or claimant denies his indebtedness or refuses to consent to the set-off, the Secretary is required to withhold payment of the amount, and an additional sum to cover charges and costs, and to cause legal proceedings to be immediately commenced, and to cause the same to be prosecuted to final judgment with all reasonable dispatch. If judgment in such action shall be against the United States, or the amount recovered shall be less than that withheld, the balance must be paid over to the plaintiff or claimant, with six per cent. interest from the time it has been withheld from him.

This division gives its attention also to business growing out of the joint resolution of Congress approved June 21, 1870, (Stats. 16, p. 380,) which authorizes the Secretary of the Treasury to make contract and provision for the preservation, sale, or collection of any property, or the pro

ceeds thereof, which may have been wrecked, abandoned, or become derelict, being within the jurisdiction of the United States, and which ought to come to the United States, or for any moneys, dues, and other interests formerly in the possession of or due to the so-called Confederate States or their agents, withheld or retained by any person, corporation, or municipality whatever. In contracts which the Secretary may so make, he is authorized to allow such compensation to any person giving information thereof, or who shall actually preserve, collect, surrender, or pay over such moneys, dues, &c., as he may deem just and reasonable, all such compensation and the charges and expenses to be paid only from moneys realized from the property collected under the specific agreement.

XII. DISBURSING CLERK.

444. Attached to the office of the Secretary of the Treasury also are two disbursing clerks, who hold positions substantially analogous to those held by heads of divisions. Their respective duties are distributed as follows:

One is charged with the payment of salaries and compensation of the officers and employees in the followingnamed offices:

Office of the Secretary of the Treasury.

Office of the Second Auditor.

Office of the Supervising Architect.

Office of the Supervising Surgeon-General of Marine Hospitals.

Office of the Supervising Inspector-General of Steam Vessels.

Division of Loans in the office of the First Auditor.
Division of Loans in the office of the Treasurer.

The payment of the salaries and compensation of temporary clerks in the department.

Salaries and compensation of special agents.

Salaries and compensation of custodians and janitors of all public buildings under the control of the Treasury Department.

Salaries and compensation of all inspectors of steamboats.

Also, the disbursement, upon the order of the Secretary of the Treasury, of such moneys as may be placed in his hands from the following appropriations, together with the keeping and rendering of the necessary accounts connected therewith:

Expenses of collecting the revenue from customs.
Expenses of the revenue-cutter service.

Life-saving service, contingent expenses.
Establishment of new life-saving stations.
Vaults, safes, and locks for public buildings.

Plans for public buildings.

Contingent expenses of Independent Treasury.

Contingent expenses of Treasury Department (eleven appropriations).

Various appropriations for the erection and repairs of public buildings under the control of the Treasury Depart ment throughout the country.

Also, all other moneys from other appropriations that may be from time to time placed in his charge by the Secretary.

XIII. DISBURSING CLERK.

445. The payment of the salaries and compensation of the officers and employees in the following-named offices is assigned to the other disbursing clerk, viz.:

Offices of the First and Second Comptrollers.

Offices of the First, Third, Fourth, and Fifth Auditors. Office of the Treasurer.

Office of the Comptroller of the Currency.

Office of the Commissioner of Customs.

Office of the Commissioner of Internal Revenue.
Office of the Light-house Board.

Office of the Director of the Mint.

Bureau of Statistics.

Also, the disbursement, upon the order of the Secretary of the Treasury, of such moneys as may be placed in his hands from the following appropriations, together with the keeping and rendering of the necessary accounts connected therewith:

Refunding the national debt.

Services and expenses of Southern Claims Commission.
Inquiry into the causes of steam-boiler explosions.
Treasury building, Washington, D. C.

Propagation of and inquiry respecting food-fishes.
Illustrations of report respecting food-fishes.

Repairs and preservation of public buildings.
Furniture and repairs of same.

Fuel, lights, and water for same.

Heating and hoisting apparatus for same.

Assessing and collecting internal revenue.

Punishment for violation of internal-revenue laws.

Salaries and expenses of supervisors and subordinate

officers of internal revenue.

Stamps, paper, and dies.

Salaries of Bureau of Engraving and Printing.

Labor and expenses of engraving and printing.
Transportation of United States securities.

Incidental expenses of national currency, office' of the Treasurer of United States.

Also, all other moneys from other appropriations that may be from time to time placed in his charge by the Secretary.

XIV. THE LIGHT-HOUSE BOARD.

446. The Light-house Board, which by law is attached to the office of the Secretary of the Treasury, is composed, according to the statutes, of two officers of the navy of high rank, two officers of the corps of engineers of the army, and two civilians of high scientific attainments, together with an officer of the navy and an officer of engi neers of the army as secretaries, all of whom are appointed by the President of the United States. The Secretary of the Treasury is made president of the board ex officio. (R. S., § 4653, 4654.)

447. The board is required to elect by ballot one of its number as chairman, whose duty it is to preside at meetings in the absence of the president, and to perform such acts as the rules of the board may prescribe. (R. S., § 4655.)

448. The board is required to meet on the first Mondays in March, June, September, and December, but it may be convened oftener by the Secretary of the Treas ury; and it may adopt such regulations for the govern ment of its meetings as it may judge expedient. (R. S., §§ 4656, 4657.)

449. Under the superintendence of the Secretary of the Treasury, the board is required to discharge all administrative duties relating to the construction, illumination, inspection, and superintendence of light-houses, light-vessels, beacons, buoys, sea-marks, and their appendages, embracing the security of foundations of works already exist ing, the purchasing of illuminating and other apparatus, supplies and materials of all kinds for building, and for rebuilding, when necessary, and the keeping in good repair the light-houses, light-vessels, beacons, and buoys of the United States. It is required also to take charge and cus