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The Marine Hospital Service grew out of the Act of July 16, 1798,26 and subsequent acts for the relief of sick and disabled seamen. It was reorganized in 1870,27 and its name changed in 190228 to Public Health and Marine Hospital Service.

A government mint was established at Philadelphia in 1792.29 Branch mints in other cities were authorized in 183530 and 1852.31 In 187332 Congress provided "that a mint of the United States is hereby established as a Bureau of the Treasury Department,” embracing control of all mints and assay offices.

The Navigation Bureau was established in 1884,33 and transferred to the Department of Commerce and Labor in 1903.

A Public Moneys Division was established as one of seven divisions authorized by the Act of March 3, 1875.34

Authorized by Act approved Sept. 2, 1789,1 the duties of the Register prior to 1866 included the compiling of statistical information. Until the Statistics Bureau was created in 1866, the Register issued the reports on commerce and navigation.

There being no Navy Department, the Revenue Cutter Service was, as a matter of convenience in the discharge of public business, attached to the Treasury Department by the Act of August 4, 1790,35 where it has since remained, although the Act of March 2, 1799,36 after the establishment of the Navy Department, provided that "the revenue cutters shall, whenever the President so directs, co-operate with the Navy."

The Secret Service Division was established in 1882,37 such work having been possible previously by appropriation for suppressing counterfeiting and other crimes.

Special agents of the Treasury Department have been employed and recognized by law from the organization of the department. About 1870 a more definite organization, seems to have been effected as the Division of Special Agents, in the office of the Secretary, under a supervising special agent.

Although from the beginning the work in connection with customs has been one of the most important duties of the special agents, the latter have from time to time been assigned to other special lines of work, such as seal and salmon fisheries in Alaska, Chinese exclusion, manufacture of tin, etc. The act establishing the Department of Commerce and Labor transferred to the new department all jurisdiction, supervision, and control formerly exercised by the Treasury Department over seal, salmon, and other fisheries of Alaska and over the exclusion from the United States of the Chinese.

1 Act Sept. 2, 1789 (1 Stat. 65).

261 Stat. 605.

27 Act June 29, 1870 (16 Stat. 169).

28 Act July 1, 1902 (32 Stat. 712 [Comp. St. § 9134]).

29 Act April 2, 1792 (1 Stat. 246).

30 Act March 3, 1835 (4 Stat. 774).

31 Act July 3, 1852 (10 Stat. 11).

32 Act Feb. 12, 1873 (17 Stat. 424).

33 Act July 5, 1884 (23 Stat. 118).

34 18 Stat. 396.

351 Stat. 175.

361 Stat. 700.

37 Act Aug. 5, 1882 (22 Stat. 230). See, also, Act March 3, 1881 (21 Stat. 441).

By Act of February 10, 1820,38 the Secretary of the Treasury was requested to prepare annually for Congress statistical accounts of commerce of United States with foreign countries. As, prior to 1820, such work had been done by the Register of the Treasury, he was called upon by the Secretary to make the required report, and the following year compiled the statement on commerce and navigation for 1821, which is the first of the long series of statistical reports. The work was continued in the office of the Register for many years, and increased in scope and importance until the Statistics Bureau was created by Act approved July 28, 1866.39 The Statistics Bureau was consolidated with the Foreign Commerce Bureau of State Department, and transferred to Commerce and Labor Department, July 1, 1903.

The Inspection of Steamboats was organized as a service under the Treasury Department in 1852.40 It was transferred to Department of Commerce and Labor in 1903.

Until 1853, the erection of custom houses and other public buildings was under the direction of the Secretary of the Treasury, who employed architects and superintendents as necessary. In 1853, with a view to more efficient management, a practical engineer from the War Department was detailed to take charge of the work, subject to the Secretary of the Treasury, general regulations were adopted, and a Department of Construction organized. In 1861 the office was called Construction Bureau.

By Act approved March 14, 1864,41 the appointment of a superintending architect in the construction branch of the Treasury Department was authorized, "the same to be employed and continued only during the rebellion and for one year after its close."

The Act of March 2, 1865,42 made appropriation for a supervising architect for fiscal years 1866-72. After this period the office was recognized as permanent, and regular appropriations made.

The office of Treasurer of the United States was established by the Organic Act.1

By Act May 15, 1820,43 an officer of the Treasury was designated to direct all proceedings in law or equity for the recovery of money, land, etc., in the name of the United States. These duties were transferred to the office of Solicitor of Treasury, which was created by Act May 29, 1830.44 The office of Solicitor of Treasury was itself transferred, July 1, 1870, to the Justice Department, by Act June 22, 1870.45

A more specific history of the Treasury Department will be found under the discussion of separate units hereinafter described in other chapters of Part III.

383 Stat. 541.

39 14 Stat. 331.

40 Act Aug. 30, 1852 (10 Stat. 61).

41 13 Stat. 27.

42 13 Stat. 449.

43 Act May 15, 1820 (3 Stat. 592).

44 4 Stat. 414.

45 16 Stat. 162.

3. Activities in General

The following is an outline of the various offices and bureaus of the Treasury Department and the divisions of the Secretary's Office:

The Undersecretary of the Treasury:

1. The Finances.

2. Commissioner of Accounts and Deposits.

(a) Division of Bookkeeping and Warrants.

(b) Division of Deposits.

3. Foreign Loans.

4. Advances and Loans to Railroads under the Transportation Act, 1920.

5. Federal Farm Loan Bureau.

6. Section of Statistics.

7. Government Actuary.

Assistant Secretary in Charge of Fiscal Offices:

8. Treasurer of the United States.

9. Comptroller of the Currency.


Commissioner of the Public Debt.

(a) Division of Loans and Currency.

(b) Register of the Treasury.

(c) Division of Public Debt Accounts and Audit.

(d) Division of Paper Custody.

11. Bureau of Engraving and Printing.

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15. Section of Surety Bonds of the Division of Appointments. Assistant Secretary in Charge of Internal Revenue and Miscellaneous: 1. Chief Clerk.

(a) Division of Mail and Files.

2. Bureau of Supply.

(a) General Supply Committee.

3. Division of Appointments.

4. Division of Printing.

5. Bureau of Internal Revenue.

6. Bureau of the Public Health Service.

7. Supervising Architect's Office.

Assistant Secretary in Charge of Customs, Coast Guard, and Prohibition:

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The Secretary of the Treasury is charged by law with the management of the national finances. He prepares plans for the improvement of the revenue and for the support of the public credit; superintends the collection of the revenue, and directs the forms of keeping and rendering public accounts and of mak

ing returns; grants warrants for all money drawn from the Treasury in pursuance of appropriations made by law, and for the payment of moneys into the Treasury; and submits a report annually to Congress on the condition of the public finances and the results of activities under his supervision. He controls the construction and maintenance of public buildings; the coinage and printing of money; the administration of the Coast Guard and the Public Health branches of the public service; and furnishes generally such information as may be required by either branch of Congress on all matters pertaining to the foregoing. He is ex officio chairman of the Federal Reserve Board and of the Federal Farm Loan Board; chairman of the Rock Creek and Potomac Parkway Commission, of the World War Debt Commission, and of the board of directors of the War Finance Corporation; honorary chairman of the United States Section of the Inter-American High Commission; member of the board of trustees of the Postal Savings System and of the Smithsonian Institution; and member of the Federal Narcotics Control Board.

The activities of the bureaus, units, and offices of the Treasury Department will be discussed in the following chapters, grouping functions that come under the jurisdiction of the several Assistant Secretaries, and allowing separate chapters for units with which the public comes most frequently in contact.

4. Laws 46 and Regulations Governing the Recognition of Attorneys, Agents and other Persons Representing Claimants and Others Before the Treasury Department and Offices Thereof 47

Pursuant to statutory provisions, the following rules and regulations are prescribed:

(1) Practice. Any individual taxpayer or member of a firm or officer or authorized regular employee of a corporation may appear for himself or such firm or corporation solely upon adequate identification to the Treasury officials. Where, however, the attorney or agent appears before the department representing a taxpayer, he must be enrolled, and, to be enrolled, must satisfy the requirements of the statute. The statute requires that applicants for enrollment must "show that they are of good character and in good repute, possessed of the necessary qualifications to enable them to render * * * claimants valuable service, and otherwise competent to advise and assist such claimants in the presentation of their cases." Act July 7, 1884 (23 Stat. 258). In order better to protect the taxpayer's interests and to expedite practice before the department, applicants should clearly establish their right to enrollment by showing that they possess (1) a good character and reputation; (2) a sound education; and (3) a familiarity with the laws and regulations covering taxes or other subjects which they will

46 Statutes relating to recognition of attorneys, agents, and others representing claimants and others before the Treasury Department and offices thereof: Act July 7, 1884 (23 Stat. 258); Act March 4, 1909, § 109 (35 Stat. 1107 [Comp. St. § 10278]); R. S. § 190 (Comp. St. § 272); Act July 11, 1919 (41 Stat. 131 [Comp. St. Ann. Supp. 1923, § 272aa]); Act June 29, 1906 (34 Stat. 622). See 26 Op. Atty. Gen. 236; R. S. § 161.

47 Prescribed by Treasury Department Circular No. 230 of August 15, 1923, as amended by first, second, and third Supplements, dated respectively January 4, 1924, February 15, 1924, and April 15, 1924.

present to the department. Practice before the Treasury Department is not restricted to duly licensed attorneys at law and certified public accountants; but an agent who is not an attorney or accountant, and attorneys and accountants licensed in states where, in the opinion of the Committee on Enrollment and Disbarment, the license requirements are not adequate, must show satisfactory educational qualifications and evidence of an ability to understand tax questions or such other matters as will be presented to the Treasury by the applicants. An applicant's character and reputation can only be established by inquiry among those who have had the opportunity of knowing the applicant in the community in which he has lived. A bad reputation as to integrity, or any previous conduct of applicant which is unethical, as viewed by the standards of the American Bar Association or the American Institute of Accountants, or such conduct as would be considered unfair in commercial transactions, will be regarded as sufficient to justify the rejection of the application. References as to the applicant's character should be given, and in addition the applicant should furnish the names of those with whom he has come in contact in his business and of whom inquiry may be made. The Committee on Enrollment and Disbarment will endeavor to ascertain all facts deemed necessary by it to pass on any applicant without expense or undue inconvenience to the applicant, but the committee may require, where it is not satisfied with the information received, that the applicant appear in person before the committee or its duly authorized representative.

(2) Applications for Enrollment.—Applicants for enrollment pursuant to these regulations shall submit to the Secretary of the Treasury an application, in duplicate, properly executed on form 23. Applications in any other form will not be considered, and all statements contained in the application must be verified by the applicant. The application must be accompanied by an affidavit regarding contingent fees, in compliance with the order of the Secretary of the Treasury dated March 21, 1923, as amended April 7, 1923. The applicant must also take the oath of allegiance and to support the Constitution of the United States as required by section 3478, Revised Statutes (Comp. St. § 6385). A person who cannot take the oath of allegiance and to support the Constitution of the United States cannot be enrolled. Members of the bar of a court of record will apply for enrollment as attorneys; all others will apply for enrollment as agents. Applicants will be notified of the approval or disapproval of their applications. All applications for enrollment must be individual, and individuals. who practice as partners should apply for enrollment as individuals, and not in the partnership name. An individual who has been enrolled may, however, represent claimants and others before the Treasury Department in the name of a partnership of which he is a member, or with which he is otherwise regularly connected. Except as hereinafter provided in paragraph 3, a corporation cannot be enrolled, and attorneys or agents will not be permitted to practice before the Treasury Department for account of a corporation, which represents claimants and others in the prosecution of business before the Treasury Department. Persons applying for enrollment who propose to act for such a corporation in the prosecution of claims and other business before the Treasury Department will be subject to rejection, and enrolled attorneys or agents who act for a corporation in representing claimants and others in the prosecution of claims and

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