CHAPTER XII.

THE THIRD AUDITOR OF THE TREASURY.

590. The duties of the Third Auditor are to receive and examine all accounts relative to the subsistence of the army, the Quartermaster's Department, and generally all accounts of the War Department other than those assigned by law to the Second Auditor; all accounts relating to army pensions, all accounts for compensation for the loss of horses and equipments of officers and enlisted men in the military service of the United States, and for the loss of horses and equipments, or of steamboats, and all other means of transportation in the service of the United States, by contract or impressment.

591. After the examination of such accounts the Third Auditor is required to certify the balances, and to transmit the accounts, with all vouchers, papers, and the certificates, to the Second Comptroller for his decision. (R. S., § 277.)

592. In executing the requirements of law as to accounts for the loss of steamboats and other vessels, railroad engines and cars, the Third Auditor is authorized, in person or in such manner as he may deem most compatible with the public interest, to take testimony and make such investigation as he may deem necessary. For the expense incurred in such investigation he may approve proper vouchers for payment. (R. S., § 3488.)

593. The Third Auditor is required to register all requisitions of the Secretary of War for moneys out of appropriations for the use of the War Department; to keep all accounts of the receipts and expenditures of the public

moneys in regard to the War Department, and of all debts due to the United States or moneys advanced relative to that department, to the extent that these subjects pertain to the class of accounts coming within his province to settle. He is required to receive from the Second Comptroller the accounts finally adjusted, and to preserve them, with their vouchers and certificates. He is required annually, on the first Monday of November, to report to the Secretary of the Treasury the application of the money appropriated for the War Department; also to make such reports on the business assigned him as the Secretary of War may demand. (R. S., §§ 283, 3673.)

594. A transcript from the books and proceedings of the Treasury Department, certified by the Third Auditor of the Treasury and authenticated by the seal of the Treasury Department, is entitled to admission in evidence of a balance due by a delinquent officer or other person accounta ble for public money, in any suit involving these particular accounts of the War Department; and thereupon the court trying the case may grant judgment and award execution accordingly. Copies of bonds, contracts, and other papers relating to or connected with the settlement of an account between the United States and an individual, made by the Third Auditor, when so certified to be true copies of the originals, and so authenticated, may be attached to such transcript, and are entitled to the same validity and to equal credit with the originals if produced and authenticated in court. (R. S., § 886.)

595. By the second section of the act of June 16, 1874, making appropriations for the support of the army, it is provided that the Third Auditor, together with the Quartermaster-General and Commissary-General, shall continue to receive, examine, and consider the justice and validity of such claims as shall be brought before them under the act

of July 4, 1864, and the amendatory acts; such claims, if allowed by them, to be reported by the Secretary of the Treasury, at each session of Congress, to the Speaker of the House of Representatives, by whom they shall be laid before Congress for consideration. The claims here referred to are those of loyal citizens in States not in rebellion for quartermaster or commissary stores actually furnished the army of the United States and receipted for by the proper officer receiving the same, or which may have been taken by such officers without giving a receipt. (Stats. 18, p. 75; Stats. 13, p. 381.)

596. The same provision by act of June 23, 1874, is extended to affect claims for steamboats and other vessels pending in the office of the Third Auditor under joint resolution of December 23, 1869, and March 3, 1871.

597. In addition to the head of the office, the statutes provide for a Deputy Third Auditor. His duties are not prescribed by law. He, however, performs such services as the Third Auditor may assign him, and in the absence of his superior he performs the duties of that officer as Acting Auditor.

The statutes also prescribe five chiefs of division, and also make provision for numerous clerks in the office of the several classes.

This office is organized into the following-named divisions:

1. Book-keeper's Division.

2. Quartermaster's Division. 3. Subsistence Division.

4. Claims Division.

5. Pension Division.

6. Collection Division.

The latter division is not within the number of those for which the statutes make provision. Its head is selected

from among the several classes of clerks provided for the general business of the office.

I. THE BOOK-KEEPER'S DIVISION.

598. It is the duty of this division to keep an account of the appropriation authorizing the disbursements; also the money accounts of disbursing officers which are settled in the office. All accounts when finally adjusted are lodged for the time in this division, where the entries of a general character are made to the debit and credit of each official account, and the balances are shown. The same proceeding, substantially, is had with regard to claims which have been adjusted and allowed. All requisitions for advances of moneys to disbursing officers drawn by the Secretary of War are charged in this division to the particular officer's accounts respectively; as are also requisitions issued by the Secretary of the Interior as advances to pension agents for the payment of army pensions. In this division are also entered all credit and counter-requisitions, on account of army and pension appropriations, drawn by the Secretaries of War and the Interior in favor of the Treasurer of the United States, on different persons to whom money has been advanced and charged, and who have a surplus for repayment into the Treasury.

II. THE QUARTERMASTER'S DIVISION.

599. The duties of this division consist in the examination and settlement of the accounts of quartermasters of the army. These accounts embrace disbursements for barracks and quarters, hospitals, store-houses, offices stables, and transportation of army supplies; the purchase of army clothing, camp and garrison equipage, cavalry and artillery horses, fuel, forage, straw, material for bedding, stationery ; payments of hired men and of per diem to extra-duty men ;

expenses incurred in the pursuit and apprehension of deserters; for the burial of officers and soldiers; for hired escorts, expresses, interpreters, spies, and guides; for veterinary surgeons and medicines for horses; for supplying posts with water, and for all other proper and authorized outlays connected with the movements and operations of the army not expressly assigned to any other department.

600. It also settles accounts for property purchased with the funds of the Quartermaster's Department, upon returns received through the office of the QuartermasterGeneral, with the exception of clothing, camp and garrison equipage, which are under the supervision of the Second Auditor. These returns show whether the disposition made of such property is in conformity with law and army regulations.

601. These accounts first undergo an administrative examination in the proper bureau of the War Department, from which they are received in this division. After adjustment here, and upon receiving the proper certificate of the Third Auditor, they are transmitted for revision and final decision of the Second Comptroller of the Treasury. Upon that officer's decision the accounts are returned to the office of the Third Auditor, and after the proper entries are made in the Book-keeper's Division they are placed in the office files, in accordance with a number previously given to the settlement, and by which it is afterwards known.

III. THE SUBSISTENCE AND ENGINEER DIVISION.

602. This division examines the accounts of commissaries and acting commissaries in the army, with regard to their purchases of and accountability for the provisions, stores, and supplies for the subsistence of the army. These officers render monthly money accounts, accompanied by