Register of the Treasury.

Treasurer of the United States.

Comptroller of the Currency.

Commissioner of Internal Revenue.

182. The office of the Secretary of the Treasury and the several bureaus mentioned have respectively their distinct organization into divisions and subdivisions. The duties of each of these divisions are prescribed and regulated by the head of the department or bureau.

They will be referred to hereinafter in detail under an appropriate heading.

183. All claims and demands whatever, by the United States or against it, and all accounts whatever in which the United States is concerned, either as debtor or creditor, are by the statutes required to be settled and adjusted in this department. (R. S., § 236.)

184. In all matters of accounts, receipts, expenditures, estimates, and appropriations, (excepting accounts of the Secretary of the Senate for compensation and travelling expenses of Senators,) the fiscal year of the Treasury commences on the 1st of July in each year; and all publications of accounts of receipts and expenditures are required to be prepared for the period thus established. (R. S., § 237.)

185. Separate accounts are required to be kept in this department of all moneys received from internal duties or taxes in each of the States, Territories, and collection districts, and of the amount of each species of duty and tax that shall accrue, so as to exhibit, as far as may be, the amount collected from each source of revenue, with the moneys paid as compensation and for allowances to the of ficers of revenue employed in each of the respective States, Territories, and collection districts. (R. S., § 239.)

186. Accounts for contingent expenses and for furni

ture and repairs for the bureaus of the Treasury Department are required to be kept in detail by the superintendent of the Treasury building, and can be allowed only on his certificate that the prices paid are just and reasonable. (R. S., § 240.)

187. Persons appointed to the office of Secretary of the Treasury, First Comptroller, First Auditor, Treasurer, or Register, are prohibited by law, under severe penalties, from being directly or indirectly concerned or interested. in trade or commerce, in any sea vessel, public lands or other public property, or public securities of a State or of the United States, and from taking to his own use any emolument or gain for negotiating or transacting any business in the Treasury Department other than is allowed by law. Penalties are likewise imposed by the statute upon any clerk employed in the Treasury Department who carries on any trade or business in the funds or debts of the United States or of any State, or in any kind of public property, or who transacts any business in the department for emolument or gain. (R. S., § 243.)

I. THE SECRETARY OF THE TREASURY.

188. It is the duty generally of the Secretary of the Treasury to manage and control the fiscal affairs of the country. It is specially prescribed by law that he shall from time to time digest and prepare plans for the improvement and management of the revenue and for the support of the public credit; that he shall superintend the collection of the revenue; prescribe forms of keeping and rendering the public accounts, and of making returns; grant, under the limitations established by law, all warrants for moneys to be drawn from the Treasury in pursuance of appropriations made by Congress; make report and give information to either branch of the National Legislature,

in person or in writing, as may be required, respecting matters referred to him by either body or appertaining to his office. (R. S., § 248.)

189. The duties and functions of this officer may, for greater convenience, be arranged under the following heads, viz.:

1. The Collection of the Revenue.

2. The Safe-keeping and Disbursement of the Public Money.

3. The Support and Management of the Public Credit. 4. The Interests of Commerce and Navigation.

5. The Management of the Public Accounts. 6. The Public Property and Miscellaneous.

The organization of the office-to be referred to somewhat in detail hereafter-has special reference to this or a similar classification of the powers, functions, and duties of the head of the department. These, as may be imagined from a contemplation of the vast interests and resources of the nation, are exceedingly numerous. They embrace provisions scattered through the statutes, some originating with the inception of the Government, but most of them having been brought to life to meet some great want of the time, and to keep pace with the remarkable expansion of our population, territory, resources, and commercial inter

ests.

To specify particularly, under the headings before mentioned, we commence with

1. The Collection of the Revenue.

190. The Secretary of the Treasury directs the superintendence of the collection of the duties on imports and tonnage. He is required also to issue from time to time instructions and regulations for the enforcement of the revenue laws, and in that behalf to prescribe proper forms

for entries, oaths, bonds, and other papers. (R. S., §§ 249, 251.)

191. He may discontinue all ports of delivery the revenue received at each of which does not amount to ten thousand dollars a year. (R. S., § 253.)

192. He may employ not more than three persons to assist the proper officers of the Government in discovering and collecting moneys withheld from the United States, upon such terms and conditions as he shall deem best for the interests of the United States, the compensation therefor to be paid such persons only out of the money or property. secured; and such persons so employed to first set forth fully, in a written statement under oath, the character of the claim out of which they propose to recover or assist in recovering moneys for the United States, the laws by the violation of which the same have been withheld, and the name of the person, firm, or corporation withholding such moneys. (R. S., § 256.)

193. He is required to report annually to Congress the rules and regulations established by him to secure a just and impartial appraisal of all goods, wares, and merchandise imported into the United States, the actual value thereof, and the number of square yards, parcels, or other quantities thereof, together with his reasons for making such rules. (R. S., §§ 257, 2949.)

194. He is required to furnish the Congressional Printer, on or before the first day of November in each year, the manuscript, prepared for printing, of a condensed statement of the aggregate amount of exports and imports from foreign countries during the preceding fiscal year. (R. S., § 265.) 195. He is required to prescribe the duties of the Deputy Commissioner of Internal Revenue. (R. S., § 323.)

196. He may instruct United States attorneys not to appear in defense of collectors or other officers of the rev

enue, in suits against them for acts done by them, or for moneys exacted by or paid such officers, and by them deposited in the Treasury. (R. S., § 771.)

197. He is specially authorized to make regulations for the free entry of the following:

Goods which have been wrecked for two years within the limits of the United States, abandoned by the owner, and landed by the person who shall raise the vessel.

The produce of the forests of the State of Maine upon the St. John and the St. Croix Rivers and tributaries, owned by American citizens, sawed or hewed in the Province of New Brunswick by American citizens, and being unmanufactured in whole or in part. (R. S., §§ 2508, 2509.) * Machinery brought into the country for repair, to be hence thereafter exported. (R. S., § 2511.)

Paintings, statuary, and photographic pictures imported for exhibition by any association duly authorized for the promotion and encouragement of science, art, and industry, and not intended for sale. (R. S., § 2512.)

Lumber, timber, Manila hemp, iron and steel rods, bars, spikes, nails, bolts, and copper and composition metal necessary for, and which may be shown to have been used in, the equipment and construction of vessels engaged in the foreign trade, including the trade between the Atlantic and Pacific ports, &c. (R. S., § 2513.)

All articles of foreign production needed for the repair of American vessels engaged exclusively in the foreign trade. (R. S., § 2514.)

198. He shall give collectors of districts for which no examiner of drugs, medicines, and chemicals is provided, such instructions as he may deem necessary to prevent the importation of adulterated and spurious drugs and medicines. (R. S., § 2612.)

199. He is authorized to clothe a deputy collector at