Fees earned and expenses incurred and paid in service of

Issuance of process.

Execution of process.

process.

When returnable, Aug. 3, 1915.
When received, July 2, 1915.

2.72

.70

When, how, to whom, and where delivered for service:

LEDGER.

254. The following accounts arranged in the order indicated by the ledger form, with the name of the marshal entered at the head of each page, should be maintained:

(a) Individual accounts of the marshal and each salaried deputy. (b) Individual accounts of field deputies.

(c) Office expense accounts of marshal and attorney. (d) Specific appropriation accounts.

(e) Consolidated or general appropriation account.

(f) Account of earnings collected.

(g) Account of uncollected earnings.

(h) Individual memorandum accounts covering income-tax deductions. (See par. 193.)

METHOD OF POSTING ITEMS TO LEDGER ACCOUNTS.

255. Postings should be made to the ledger as follows:

FROM THE UNITED STATES FUNDS BOOK.

(a) The total amount of each Treasury warrant to the consolidated appropriation account, and the specific amount credited to each appropriation thereunder, to the proper appropriation account.

(b) Collections on account of disallowances or otherwise: To the appropriate account of the individual or corporation from whom received when such an account is maintained in the ledger, or the accounts of "Office Expenses."

(c) Disbursements made to individuals with whom a ledger account is maintained or amounts withheld on account of income-tax: To the proper individual accounts, excepting that amounts paid on account of salary to marshals and deputies not subject to incometax deductions need not be posted.

(d) Deposits to the credit of the Treasurer of the United States (nonchecking account); the total amount to the consolidated appropriation account and the specific amount under each appropriation to the proper appropriation account.

(e) Payments made on account of office expenses; to the proper office expense accounts.

FROM THE CASH BOOK.

256. Earnings collected from individuals and corporations after the rendition of the account for the quarter in which they were earned; to the account of uncollected earnings in the ledger. (See paragraphs 260 to 263.)

(a) The fees earned and the expenses payable by the United States to the marshal and each deputy; to the proper individual accounts in the ledger.

(b) Earnings collected in each case, as shown by the civil docket and the payment thereof to the clerk of the court; to the account of earnings collected.

258.

FROM THE QUARTERLY ACCOUNTS.

(a) The aggregate amount of each account stated by appropriations; to the consolidated appropriation account.

(b) The specific amount disbursed under each appropriation; to the proper appropriation account.

(c) Uncollected earnings; to the account of uncollected earnings. (See pars. 260 to 263.)

259. FROM THE STATEMENTS OF SUSPENSIONS AND DISALLOWANCES.

(a) The total amount of suspensions and disallowances stated by appropriations; to the consolidated appropriation account.

(b) The total amount under each appropriation; to the proper appropriation account.

(c) The total amount from the account of the marshal and each deputy and from the accounts of office expenses; to the proper

accounts.

NOTE.-Allowances on explanation or appeal should also be credited in the three respects above mentioned, a, b, and c, from the Treasury notices of such allowance.

ACCOUNT OF UNCOLLECTED EARNINGS.

260. Upon the transmission of each quarterly account to the Department all accrued earnings from individuals and corporations reported therein which have not been collected should be entered in this account in the left-hand column.

261. If any such amount is subsequently collected, the collection should be posted from the Cash Book to the right-hand column on the same line as the original entry of the particular item. The vacant spaces in the right-hand column will then show at a glance the uncollected earnings of the office.

262. Items should not be charged off in this account, except when collected or excepted from further consideration by specific instructions from the Department.

263. Earnings in pauper cases should be included in this account.