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ernment. Among the many functions of this Division, the following are the most important:

(a) Analyzes all acts of Congress carrying appropriations and opens up corresponding appropriation accounts on its ledgers;

(b) Issues all warrants for placing disbursing funds to the credit of disbursing officers and for the payments by the Treasury of claims settled by the General Accounting Office;

(c) Issues all warrants covering into the Treasury the revenues and receipt of the government from the various authorized sources, and all repayments to the Treasury of the unexpended balances of appropriations ;

(d) Handles the work involved in the Secretary's Special Deposit Accounts, including those of the Alien Property Custodian kept with the Treasurer of the United States;

(e) Compiles for submission through the Bureau of the Budget the regular estimates of appropriations and the supplementary and deficiency estimates for the service of the Treasury;

(f) Compiles for transmission to Congress an annual statement of the receipts, disbursements, and unexpended balances under each appropriation account;

(g) Makes miscellaneous statistical reports as requested by Congress or by the Secretary of the Treasury;

(h) Carries on the correspondence and miscellaneous work incident to its activities. 4. Division of Deposits

The Division of Deposits is charged with the administration of matters pertaining to designation of government depositaries and the deposit of government funds in the Federal Reserve Banks, national banks, special depositaries under the Liberty loan acts, foreign depositaries, Federal Land Banks, and the Philippine Treasury. It supervises all depositaries and obtains proper security for all government deposits. It issues directions to all public officers as to the deposit of public moneys collected by them and is charged generally with the administration of all matters pertaining to the foregoing. 5. Section of Statistics

This section makes investigations on questions of taxation, banking, general business conditions, tax-exempt securities, currency, the precious metals, and other general financial subjects as they arise. It also prepares correspondence and reports for the Secretary and the Undersecretary, dealing with the above and allied subjects. Under the direction of the Undersecretary it supervises the assembling of and assists in editing the annual report of the Secretary of the Treasury and drafts some of the articles in the report. During the sessions of Congress a digest of bills of interest to the Treasury is prepared and distributed to the various divisions and bureaus, so that each office may keep in touch with the progress of any legislation in which it may be especially interested. The section is under the supervision of the Undersecretary.

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6. The Actuary

This officer makes estimates relative to population, revenues, and finances for the Treasury Department, for Congress, and various committees of Congress and members of Congress. He assists in the preparation of revenue acts by giving details to the Ways and Means Committee and the Finance Committee. He issues a monthly circular showing the market prices and investment value of United States securities daily. He is sometimes detailed to other departments and commissions to assist on actuarial work, such, for instance, as the negotiation of trade treaties with foreign countries through the Department of State, and to the Joint High Commission in dealing with Canada. He is a member of the Board of Actuaries in connection with the Bureau of Pensions.

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CHAPTER 6

ACTIVITIES UNDER THE ASSISTANT SECRETARY IN CHARGE

OF FISCAL OFFICES

1. Assistant Secretary in Charge of Fiscal Offices

The Assistant Secretary in Charge of Fiscal Offices acts under the immediate supervision of the Undersecretary and has administrative supervision over the following bureaus and offices of the Treasury Department, in addition to the establishments of the Treasurer of the United States, the Comptroller of the Currency, and Commissioner of Public Debt, to be discussed in separate chapters, post. 2. Disbursing Clerk

The work of this office is concerned with paying by check or cash those obligations of the Treasury which have been certified by the proper division as due. The payments for salaries, expenses, and supplies cover disbursements for all bureaus and divisions of the Treasury Department in the District of Columbia (except the Bureau of Engraving and Printing) and a large proportion of the salaries and expenses outside of the District of Columbia under the Public Health Service, the Supervising Architect's Office, the Bureau of Internal Revenue, the Federal Farm Loan Board, the Comptroller of the Currency, the Coast Guard, the Secret Service, the Customs Division, and the Division of Loans and Currency. Upon the approval of the Commissioner of Internal Revenue, checks drawn on account of claims for refund of internal revenue taxes illegally collected are mailed directly by the Disbursing Clerk.

In addition to making disbursements, an important function of the office is receiving and accounting for moneys due the United States on account of rents for buildings and real estate owned by the government, as well as of public property under the various bureaus and offices. 3. Bureau of Engraving and Printing

This bureau is the government's factory for producing its paper money, bonds, stamps, checks and drafts. Prior to its establishment private bank note companies in New York did the work which is now performed by it and forwarded the engraved forms to the Treasury for the signatures of the proper officers. The work of this bureau was begun in 1862 with a personnel of only six. At the end of the fiscal year 1923 there were nearly five thousand persons employed. During that year approximately 411,500,000 different pieces of work were delivered, the face value of which was approximately $14,500,000,000. 4. Mint Bureau

The Director of the Mint has general supervision of all the mints and assay offices of the United States. He prescribes the rules, to be approved by the Secretary of the Treasury, for the transaction of business at the mints and assay offices, receives daily reports of their operations, directs the coinage to be executed, reviews the accounts, authorizes all expenditures, superintends the annual settlements of the several institutions, and makes special examinations of them when deemed necessary. All appointments, removals, and transfers in the mints and assay offices are subject to his approval.

Tests of the weight and fineness of coins struck at the mints are made in the assay laboratory under his charge. He publishes quarterly an estimate of the value of the standard coins of foreign countries for custom house and other public purposes. An annual report is prepared by the director, giving the operations of the mint service for the fiscal year, printed in the Finance Report of the Secretary of the Treasury, and giving statistics of the production of the precious metals in the United States and the world for the calendar year.

The Mint Bureau is within the jurisdiction of the Undersecretary and under the supervision of the Assistant Secretary for Fiscal Offices.

5. The Secret Service Division

This division is the part of the Office of the Secretary of the Treasury having charge of the suppression of counterfeiting and the guarding of the person of the President.

In addition, cases relating to stolen and forged government checks, thefts of government property, and violations of the laws relating to the Treasury Department are investigated by the Secret Service 6. Section of Surety Bonds of the Division of Appointments

While the Division of Appointments is under the “Assistant Secretary in Charge of Internal Revenue and Miscellaneous," the section of the Division of Appointments which has to do with Surety Bonds is under the Assistant Secretary in Charge of Fiscal Offices.

About thirty-five surety companies have been certified by the Secretary of the Treasury as acceptable sureties on federal bonds. The supervision of these surety companies is in the hands of this section and the extent of the qualifying power of each is fixed by it. The quarterly audit of their financial statements and settlements of contracts under surety bonds are also under the supervision of this section. It also has custody of all bonds except those for post office employees and certain internal revenue bonds.

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CHAPTER 7

ASSISTANT SECRETARY IN CHARGE OF INTERNAL REVENUE

AND MISCELLANEOUS ACTIVITIES

1. Assistant Secretary in Charge of Internal Revenue, etc.

This Assistant Secretary has administrative supervision over the Bureau of Internal Revenue, except the Prohibition Unit, and also over the offices described below. The Bureaus of Internal Revenue and Public Health Service will be discussed in separate chapters, post.

2. Chief Clerk

The Chief Clerk is the executive officer of the Secretary, and, under the direction of the Secretary, the Undersecretary, and the Assistant Secretaries, is charged with the enforcement of departmental regulations general in their nature; is by law superintendent of the Treasury Building, and in addition superintends the Winder, Cox, Butler, Auditors', and Treasury Annex buildings, and all other Treasury buildings in the District of Columbia, except the Bureau of Engraving and Printing; has direct charge of motor trucks belonging to the department; the direction of engineers, machinists, watchmen, firemen, laborers, and other employees connected with the maintenance and protection of the Treasury building and annexes; the expenditure of appropriations for contingent expenses; the administrative control of appropriations made for government exhibits at various expositions; handles offers in compromise cases; the custody of the records and files; the custody of all sites for proposed public buildings in Washington; the handling of requests for certified copies of official papers, and the charge of all business of the Secretary's office unassigned. Under the Chief Clerk there is maintained a Division of Mail and Files, which receives that part of the mail indefinitely addressed to the "Treasury," etc., and that addressed to the smaller offices and divisions of the Treasury. Mail thus received is routed to the proper office or division and that indefinitely addressed is opened and delivered to the office for which it was intended.

3. Bureau of Supply

This bureau has charge of all the functions in connection with the purchase of equipment and supplies formerly carried on by offices, divisions, services, and bureaus in the Treasury Department at Washington and in the field, except those of the Bureau of the Mint, the Coast Guard, and the Bureau of Engraving and Printing. It has control also over the storage and distribution of stocks of stationery and blank forms belonging to the department. It renders an account of all funds allotted to the bureau for the purchase of supplies, including the approval and payment of warrants. The bureau exercises supervision over the activities of the General Supply Committee. This committee makes an annual schedule of required miscellaneous supplies for use of each of the executive departments and other government establishments in Washington and stand

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