of marine disasters; the investigation of the circumstances attending any shipwreck, with a view of ascertaining the cause of the disaster; the preparation of the annual report of the expenditures and operations of the Life-saving Serv ice, as required by law.

CHAPTER VII.

THE FIRST COMPTROLLER OF THE TREASURY.

494. The existence of a Comptroller and an Auditor of the Treasury, now known as the First Comptroller and First Auditor, dates back almost to the formation of our Government. These officers were first provided for by the act of September 2, 1789, establishing the Treasury Department. By act of March 3, 1817, the Comptroller of the Treasury was continued under the name of the First Comptroller, and his duties were divided with another officer provided for by this act under the designation of the Second Comptroller.

495. These two Comptrollers and the Auditors, (the latter now six in number,) hereinafter specially referred to under appropriate heads, constitute what are known as the accounting officers. All accounts for the receipt and expenditure of public moneys are subject to their examination and settlement, as the same come respectively within the province assigned to each by the statutes. Their official duties, as may be readily imagined, are of vast magnitude, responsibility, and importance. There is required of them, in the most efficient discharge of those duties, not the capacity of the accountant merely, but of a mind trained to and adapted for administrative and judicial investigation. Those duties embrace the examination of facts, the sifting of evidence, the determination of conflicting claims and adverse interests, as well as the construction of statutes and the application of settled and well-defined principles of law.

497, Juavery us where in his opinion der vil be anyunyue to the United States, the First Comprober is quued ty direct the First and Fifth Auditors forthwith ze suit and tile any particular account which such officers may be authorized to audit and settle, directing them Lise by make report to him for his final decision.

19, The First Comptroller is required to make an annual report to Congress of such officers as shall have failed by make sciflement of their accounts for the preceding floral your within the year, or within such further time as may have been prescribed by the Secretary of the Treasury. (HP, Ou, 270, 271, 272.)

800, To particularize as to the accounts which by law the First Comptroller is required to examine and revise as coming to him from the First and Fifth Auditors and the Commissioner of the General Land Office, the following motion may very appropriately be made in this place, although they are referred to more in detail hereafter, in the chapters relating to those officers, viza

1. Public Debt.-Embracing accounts for the redemption of United States stock and notes; interest on the public debt; United States Treasurer's accounts; United States Assistant Treasurers' accounts, and matters pertinent thereto.

2. Mints and Assay Offices.-Embracing accounts of gold and silver bullion; accounts of salaries of the officers of mints and assay offices, and of their ordinary expenses.

3. Judiciary.-Embracing the accounts of United States attorneys and clerks of United States courts; also of commissioners of the Circuit Courts for their fees, of United States marshals for their fees, and expenses of United States courts.

4. Public Printing.-Embracing accounts of the Congressional Printer for printing and binding, and for the expenses of paper and materials; also accounts for paper, printing, and binding of Territorial Legislatures.

5. Congressional.-Embracing the accounts for salaries of members of the Senate and House of Representatives, and for contingent expenses of those bodies.

6. Internal Revenue.-Accounts of collectors of internal revenue; accounts for compensation of the same, and for their expenditures as disbursing officers; expenses of making collections and of their offices; also accounts of internal-revenue stamp agents, supervisors, surveyors, internalrevenue agents; also accounts for redemption of stamps, for drawback, &c.

7. Diplomatic and Consular.-Accounts of salaries of diplomatic officers, and those arising from our intercourse with foreign nations; accounts of consuls for expenses of sick and disabled seamen, and for salaries and receipts of fees under our consular system; also awards of the Alabama Claims Commission.

8. Public Lands.-Embracing accounts of registers and receivers of land offices, of surveyors-general, and their deputies.

9. Steamboats.-Accounts for the inspection of steam vessels and salaries of inspectors.

10. Miscellaneous.—Embracing accounts for the contingent expenses of all the executive departments at Washington; salaries of the civil officers of the Government; expenses of the coast survey and of public buildings, grounds, &c.

500. It is the duty of the First Comptroller to examine for approval the official bonds required by law to be executed by the Treasurer of the United States, in the sum of one hundred and fifty thousand dollars, for the faithful performance of the duties of his office; (R. S., § 302 ;) also of the bonds required to be executed by the Secretary of the Senate and the Clerk of the House of Representatives; (R. R., §§ 57, 58;) also to prescribe the penalty of the bond to be given by a collector of internal revenue as disbursing agent. (R. S., § 3144.)

501. The First Comptroller is required, in case any collector of the revenue or other officer accountable for public moneys fails to collect or to render his account or to pay over in the manner and at the times provided by law, to report the same to the Solicitor of the Treasury immediately after having evidence of such delinquency, for the purpose of the issue by the latter officer of a distress warrant, according to the provisions of law to that end. (R. S., §§ 3217, 3625.)

502. It is the duty of the First Comptroller, whenever any person accountable for public money neglects or refuses to pay into the Treasury the sum or balance reported to be due the United States on the adjustment of his account, to institute suit for the recovery of the same, adding to the sum stated to be due the commissions of the delinquent, which shall be forfeited in every instance where suit is commenced and judgment is obtained thereon, and an interest of six per cent. per annum from the time of receiv