Page images

be presented or referred to the department or offices thereof for adjudication, and shall be applicable to all those now enrolled to practice before the Treasury Department as attorney or agent, provided that nothing herein contained shall be construed to abrogate any rules or orders of the General Accounting Office relating to the fees of attorneys, agents, or others, or to require those now enrolled to apply again to be enrolled.

(14) Circular may be Withdrawn or Amended.-The Secretary of the Treasury may withdraw or amend at any time or from time to time all or any of the foregoing rules and regulations, with or without previous notice, and may make such special orders as he may deem proper in any case.

5. Application for Admission to Practice before the Treasury Department The Honorable the Secretary of the Treasury-Sir:

I,, residing at

admission to practice as

, with my office at, hereby apply for [attorney or agent] 52 to represent others before

[attorney or agent]48

the Treasury Department, and submit the following information for the purpose of determining my eligibility and fitness for such practice, in compliance with Treasury regulations as set forth in Department Circular No. 230, revised August 15, 1923:

1. (a) Are you a citizen of the United States? (c) Naturalized?

(e) Date of birth?.

(b) Natural born?

[ocr errors]

(d) Where and when naturalized?

2. (a) Are you a member of the bar?

(b) If so, of what court?

(c) Attach a recent certificate, under seal, to that effect from said court.

3. (a) Are you engaged in business?

[ocr errors]

(b) If so, under what name?

or the business of your employer a sole proprietorship?



(c) If not, by whom are you employed?

[ocr errors][merged small]

(d) Is your business

A partner

(e) What is the nature of your busi

4. (a) Are you familiar with the laws, rules, and regulations of the Treasury Department? (b) What class of cases do you expect to handle be(c) Where and when did you receive (d) Where and

[merged small][ocr errors]

your preliminary education, and of what did it consist? when did you receive your professional or technical education, and in what lines? (e) Where and when did you receive your practical business experience, in what lines and with whom? -. (f) Where and when did you receive your professional or technical experience? (g) What are your particular qualifications rendering you competent to advise and assist claimants in presentation of their cases before the Treasury Department? mit the names and addresses of three business references.

(h) Sub

5. (a) Have you ever been rejected, suspended, or disbarred from appearing as attorney or agent, or in any other representative capacity before any branch of the federal government, or of any state government, or of any municipality,

48 Added by Second Supplement to Departmental Circular No. 230, by Treasury Department order dated February 15, 1924.

52 Members of the bar of a court of record will apply as attorneys; all others as agents.

or any court? disbarment.

(b) If so, state details of such rejection, suspension or

6. Are you under indictment or have you ever been convicted of any felony?

7. (a) Have you ever been an officer or employee of the United States? (b) If so, state the office or employment, with dates of appointment to and separation from the service.

8. (a) Have you read and noted Treasury Department Circular No. 230, dated August 15, 1923? (b) If so, have you read and noted particu

larly paragraphs 7 and 8 thereof?

9. Have you filed an affidavit, in duplicate, with reference to contingent fees, in compliance with the order of the Secretary of the Treasury, dated March 21, 1923, as amended April 7, 1923?

10. (a) Have you made previous application to be recognized as attorney or agent before the Treasury Department? (b) If so, state details of such previous application and why you are now making another application.

1,53 do solemnly swear (or affirm) that the statements contained in the foregoing application are true and correct; that I will support and defend the Constitution of the United States against all enemies, foreign and domestic; that I will bear true faith and allegiance to the same; that I take this obligation freely without any mental reservation or purpose of evasion; and that, if authorized to represent others before the Treasury Department, I will at all times. conduct myself strictly in compliance with the laws and regulations governing practice before the department. So help me God.

[blocks in formation]

to represent others before the Treasury Department has been examined, and after consideration it is recommended that the application be



Committee on Enrollment and Disbarment, Treasury Department.

Approved by the Secretary.

(See Schedule No. —


53 This oath may be taken before any justice of the peace, notary public, or other person who is legally authorized to administer an oath in the state, territory or district

6. Specimen Affidavit to be Filed in Compliance with Order of the Secretary of the Treasury, Dated March 21, 1923, as Amended April 7, 1923 I, John Doe, being duly sworn, depose and say: That I am an attorney (or agent) with offices at (street) (city) -, (state)

That I have made application (and am duly authorized) 54 to practice before the Treasury Department as an attorney (or agent) in accordance with the provisions of Treasury Department Circular No. 230, revised August 15, 1923.

That, with the exception of the following named cases,55 I am not handling any business before the Treasury Department on a contingent basis, and will not handle any business before the Treasury Department on a contingent basis, without first giving specific notice to the said Department and filing an affidavit, in duplicate, as required by order of the Secretary of the Treasury dated March 21, 1923, as amended April 7, 1923:

[blocks in formation]

That none of the business handled by me before the said department was obtained by any solicitation on my part in violation of paragraph 7 of Treasury Department Circular No. 230, revised August 15, 1923.

John Doe, 192-.

Subscribed and sworn to before me this

day of


Notary Public.

where the application is executed. The seal of the officer administering the oath must be affixed, or, if he has no seal, his official character must be duly certified under seal.

54 If applicant has not been admitted to practice before the Treasury Department, strike out the words inclosed in parentheses.

55 If no cases are being handled on a contingent basis, strike out preceding words in this sentence.


[blocks in formation]



1. The Undersecretary

The Undersecretary has direct supervision of all activities of the fiscal offices of the government, as well as over the following: All matters pertaining to foreign loans under the various Liberty Bond Acts providing for loans of about ten billion dollars to the various countries engaged with the United States in the war with Germany; payments, advances, and loans to railroads under the Transportation Act of 1920.

The Undersecretary is authorized to act for and by direction of the Secretary of the Treasury, in any branch of the department, and represents the Secretary in dealings with the Federal Reserve Board, the War Finance Corporation, and the Farm Loan Board.

The Federal Farm Loan Bureau, under his supervision, will be discussed in a separate chapter.

2, Commissioner of Accounts and Deposits

The Office of Commissioner of Accounts and Deposits was created in January, 1920, on account of the large increase in the accounting transactions of the Treasury in connection with receipts and expenditures and the deposit of public funds throughout the country. The Commissioner, under the Fiscal Assistant Secretary, was given administrative supervision over the Division of Bookkeeping and Warrants and the Division of Public Moneys and their relations to the office of the Treasurer of the United States. He was later given supervisory direction over the Division of Deposits, which was created on May 19, 1920, as a part of this reorganization. The Commissioner likewise was given control of all accounts of investments of the government and was made responsible for the proper custody with the Treasurer of the United States and the Federal Reserve Banks of all investments and securities for which the Secretary is responsible other than those related to the public debt operations.

3. Division of Bookkeeping and Warrants

This Division, established in 1894,1 is by law the official bookkeeping organization of the government, so far as appropriation accounts and covering of public moneys into the Treasury are concerned. The accounts and records of disbursements in this Division are on the basis of warrants issued and necessarily differ materially from the actual cash expenditures as shown in the daily treasury statement prepared in the office of the Treasurer of the United States. Reconciliations between these accounts, both as to receipts and expenditures, are made in order to exhibit properly the receipts and expenditures of the gov

1 Act July 31, 1894 (28 Stat. 208).

« ՆախորդըՇարունակել »