As these sections may be regarded as applicable to the Secretary of Commerce,, they are placed, post, under Title XII A, "Department of Commerce," c. A, §§ 868, 869, 871. § 393. (R. S. § 260.) Reports upon appropriations for Departments of War and Navy. The Secretary of the Treasury shall lay before Congress at the commencement of each regular session, accompanying his annual statement of the public expenditure, the reports which may be made to him by the Auditors charged with the examination of the accounts of the Department of War and the Department of the Navy, respectively, showing the application of the money appropriated for those Departments for the preceding year. Act March 3, 1817, c. 45, § 6, 3 Stat. 367. Moneys appropriated for the War and Navy Departments are to be drawn from the Treasury, by warrants of the Secretary of the Treasury, upon requisitions of the Secretaries of those Departments, by R. S. § 3673, post, § 6746. Subsequent provisions relating to requisitions and warrants for the payment of money were made by the Dockery Act of July 31, 1894, c. 174, § 11, post, § 427. The transmission to Congress, annually, of a tabular statement showing the receipts and expenditures in the Naval service under each appropriation, with an account of balances in the hands of disbursing agents at the close of each fiscal year, and a report of any amounts lost, etc., was required by Act June 19, 1878, c. 311, post, §§ 394, 395. § 394. (Act June 19, 1878, c. 311, § 1.) Tabular statement of receipts and expenditures in Naval service. From and after the passage of this act, it shall be the duty of the Secretary of the Treasury to transmit to Congress, annually, a tabular statement showing in detail the receipts and expenditures in the Naval service under each appropriation, as made up and determined by the proper officers of the Treasury Department, upon the accounts of disbursing-officers rendered for settlement. Stat. 167.) (20 This section and the section next following are an act entitled "An act to regulate expenditures in the Navy." The Secretary of the Navy is required to send to Congress at the beginning of its next regular session a complete schedule or list showing the amount of money of all pay and for all allowances for each grade of officers in the Navy, including retired officers, and for all officers included in this Act and for all enlisted men so included by a provision in the navy appropriation act for the fiscal year 1917, Act Aug. 29, 1916, c. 417, 39 Stat. $395. (Act June 19, 1878, c. 311, § 2.) Account of balances in hands of disbursing agents. There shall be appended to this statement an account of balances in the hands of disbursing agents at the close of each fiscal year, and a report of any amounts lost or unaccounted for by voucher. (20 Stat. 167.) § 396. (R. S. § 261.) Abstract of receipts from internal taxes. The Secretary of the Treasury shall annually, in the month of December, lay before Congress an abstract, in tabular form, of the separate accounts of moneys received from internal duties or taxes in each of the respective States, Territories, and collection-districts, required by section two hundred and thirty-nine to be kept at the Treasury. Act June 30, 1864, c. 173, § 43, 13 Stat. 239. § 397. (R. S. § 262.) Accounts of superintendent of Treasury buildings. The Secretary of the Treasury shall transmit to Congress, at the commencement of each regular session, a copy of each of the accounts kept by the superintendent of the Treasury buildings of all amounts expended under the head of contingent expenses for the several Bureaus of the Department of the Treasury, and of all amounts paid for furniture and repairs of furniture, and of the disposal of old furniture. Act March 3, 1869, c. 123, 15 Stat. 311. The keeping by the superintendent of the Treasury buildings of accounts of contingent expenses and relating to furniture was required by R. S. §§ 240, 241, ante, §§ 371, 375. Statements by the Secretary of the Treasury, in the annual estimates, of buildings rented in the District of Columbia for the use of the Government, were required by a provision of Act July 16, 1892, c. 196, § 1, post, § 6683. (R. S. § 263. Transferred to Title XII A, c. A.) See note to R. S. § 259, ante. (R. S. § 264. Transferred to Title XII A, c. A.) This section, requiring the Secretary to report to Congress annually the persons employed upon the Coast Survey, their compensation, and all other expenditures made under the direction of the Superintendent of the Coast Survey, became inapplicable to the Secretary of the Treasury by the transfer of the Coast Survey to the Department of Commerce, and the vesting in the head of that Department of the powers, duties, etc., of the head of the Treasury Department in and over the Survey, by Act Feb. 14, 1903, c. 552, §§ 4, 10, post, §§ 857, 859. As this section may be regarded as applicable to the Secretary of Commerce, it is placed, post, under Title XII A, "Department of Commerce," c. A, § 872. (R. S. § 265. Transferred to Title XII A, c. A.) See note to R. S. § 259, ante. § 398. (Act July 7, 1884, c. 334, § 1.) Reports of claims allowed. The Secretary of the Treasury shall, at the commencement of each session of Congress, report the amount due each claimant whose claim has been allowed in whole or in part to the Speaker of the House of Representatives and the presiding officer of the Senate, who shall lay the same before their respective Houses for consideration. (23 Stat. 254.) This was a provision of the deficiency appropriation act for the fiscal year 1884, cited above. § 398a. (Act May 18, 1916, c. 125, § 27.) Estimates of amounts of receipts to and expenditures from tribal funds of Indians; contents; transmission to Speaker of House of Representatives. On the first Monday in December, nineteen hundred and seventeen, and annually thereafter, the Secretary of the Treasury shall transmit to the Speaker of the House of Representatives estimates of the amounts of the receipts to, and expenditures which the Secretary of the Interior recommends to be made for the benefit of the Indians from, all tribal funds of Indians for the ensuing fiscal year; and such statement shall show (first) the total amounts estimated to be received from any and all sources whatsoever, which will be placed to the credit of each tribe of Indians, in trust or otherwise, at the close of the ensuing fiscal year, (second) an analysis showing the amounts which the Federal Government is directed and required by treaty stipulations and agreements to expend from each of said funds or from the Federal Treasury, giving references to the existing treaty or agreement or statute, (third) the amounts which the Secretary of the Interior recommends to be spent from each of the tribal funds held in trust or otherwise, and the purpose for which said amounts are to be expended, and said statement shall show the amounts which he recommends to be disbursed (a) for per capita payments in money to the Indians, (b) for salaries or compensation of officers and employees, (c) for compensation of counsel and attorney fees, and (d) for support and civilization. (39 Stat.) This section was part of § 27 of the Indian appropriation act for the fiscal year 1917, cited above. The remaining portion provides that no money shall be expended from Indian tribal funds without specific appropriation by Congress, with certain enumerated exceptions, and is set forth post, § 4077a. The Secretary of the Interior is required to annually transmit to the Speaker of the House of Representatives a statement of all the fiscal affairs of all Indian tribes for whose benefit expenditures from either public or tribal funds shall have been made by any officer, etc., in the Interior Department during the preceding fiscal year, by Act March 3, 1911, c. 210, § 27, post, § 689. § 399. (R. S. § 266.) Quarterly publication of statement of receipts and expenditures. The Secretary of the Treasury, at the expiration of thirty days from the end of each quarter, shall cause to be published in some newspaper at the seat of government a statement of the whole receipts of such quarter, specifying the amount received from customs, from public lands, and from miscellaneous sources, and, also, the whole amount of payments made during the said quarter, specifying the general head of appropriation, whether for the civil list, the Army, the Navy, Indian Affairs, fortifications, or pensions. Act June 17, 1844, c. 105, § 6, 5 Stat. 696. § 400. (R. S. § 267.) Monthly publication of weekly statement of the Treasurer, etc. The Secretary of the Treasury shall cause to be published in some newspaper at the seat of Government, on the first day of each month, the last preceding weekly statement of the Treasurer of the United States, showing the amount to his credit in the different banks, in the mint, or other depositories, the amount for which drafts have been given, and those remaining unpaid, and the balance remaining subject to his draft; and he shall also specially note any changes that have been made in the depositories of the Treasury during the preceding month, and report to Congress, at the commencement of its next session, the reasons for such changes. Act June 17, 1844, c. 105, § 5, 5 Stat. 696. Sec. CHAPTER THREE The Comptroller 401. Comptroller. 403. Effect of changes in designations 408. Comptroller to prescribe forms of Sec. keeping and rendering public ac counts. 409. Comptroller to prescribe forms for 410. Powers of Comptroller and Audi- 412. Duties of Assistant Comptroller. 415. Law clerks in offices of Comptrol- § 401. (R. S. § 268.) Comptroller. There shall be in the Department of the Treasury a First Comptroller and a Second Comptroller, each of whom shall be appointed by the President, by and with the advice and consent of the Senate, and shall be entitled to a salary of five thousand dollars a year. Act Sept. 2, 1789, c. 12, § 1, 1 Stat. 65. Act March 3, 1817, c. 45, § 3, 3 Stat. 366. Act May 18, 1872, c. 172, § 1, 17 Stat. 127. The designation of the First Comptroller was changed to Comptroller of the Treasury, and the office of Second Comptroller was abolished, and its duties, powers, etc., transferred to the Comptroller, in connection with other changes in the organization of the Department and the officers therein and the system of accounting, by provisions of the Dockery Act of July 31, 1894, c. 174, post, §§ 402, 404, 408, 412, 413. All laws or parts of laws inconsistent with rates of salaries or compensation appropriated by the legislative, executive, and judicial appropriation acts are repealed, and the rates of salaries or compensation of officers or employés appropriated for in said acts are to constitute the rate of salary or compensation of such officers or employés, respectively, until otherwise fixed by an annual rate of appropriation or other law, by Act July 16, 1914, c. 141, § 6, post, § 3228a. The officers and employés of the United States whose salaries are appropriated for in the legislative, executive, and judicial appropriation act for the fiscal year 1916, Act March 4, 1915, c. 141, 38 Stat. 1049, are established and continued from year to year to the extent that they are appropriated for by Congress, by § 6 of said act, post, § 3228b. Unless otherwise specifically authorized by law, no money appropriated by any act shall be available for payment to any person receiving more than one salary, when the combined amount of said salaries exceeds $2,000 per annum, with certain enumerated exceptions, by Act May 10, 1916, c. 117, § 6, as amended by Act Aug. 29, 1916, c. 417, post, § 3230a. Notes of Decisions Acts establishing office.-The office of Comptroller was established by the act creating the Treasury Department, Act Sept. 2, 1789, c. 12, § 1, 1 Stat. 65, which provided for a Secretary of the Treasury, to be deemed head of the Department, a Comptroller, an Auditor, etc.; and Act March 3, 1817, c. 45, 3 Stat. 366, added to these officers four Auditors and one Comptroller, and divided the duties of the office of Comptroller between the First Comptroller and the Second Comptroller. (1852) 5 Op. Atty. Gen. 630, 632. The duty to countersign warrants did not authorize a refusal to countersign because the Comptroller or the Commissioner of Customs differed in opinion from the Secretary as to the sum proper to be allowed, or was of opinion that the warrant ought not to issue for any sum. (1852) 5 Op. Atty. Gen. 630, 656, 657. Under R. S. § 233 (ante, § 349), and section 269, the First Comptroller had no revisory power over the decisions of the Secretary of the Treasury respecting the issuance of warrants; such decisions were binding upon the Comptroller. (1881) 17 Op. Atty. Gen. 233. Advice to Secretary of the Treasury on legal questions.-The First and Second Comptrollers and the Commissioner of Customs had no legal status as advisers of the Secretary of the Treasury upon legal questions. In form the Comptroller was asked for legal advice; in fact, what was desired was information as to his future action. Their opinions on points of law not anticipatory of future decisions by themselves were purely extraofficial and rendered by courtesy only. (1893) 20 Op. Atty. Gen. 654. Duty under previous acts, as to recovery of debts.-Under the provision of Act Sept. 2, 1789, § 2, incorporated into R. S. § 248, ante, § 381, making it the duty of the Secretary of the Treasury to superintend the collection of the revenue, and the provision of section 3 of that act, incorporated into R. S. § 269, making it the duty of the Comptroller to provide for the regular and punctual payment of all moneys which may be collected, and direct prosecutions for all debts due to the United States, the Secretary and the Comptroller had power to take security upon lands, for a debt already due on account of the United States, according to the usual methods provided by law for that end. Neilson v. Lagow (1851) 12 How. 98, 107, 13 L. Ed. 909. The similar provision, as to the duties of the First Comptroller, of Act March 3, 1817, § 10, also incorporated into R. S. § 269, could not be construed to make the bringing of a suit by direction of the Treasury Department, as for goods sold and delivered, an affirmance of an unauthorized sale of property of the United States by an officer who was merely an agent for safe-keeping thereof. U. S. v. Nicoll (C. C. 1826) Fed. Cas. No. 15,879. Restrictions upon carrying on trade, etc. The additional Comptroller and Auditors whose appointments were authorized by Act March 3, 1817, c. 45, §3, 3 Stat. 366, were embraced in the prohibitions against carrying on trade, etc., which had been imposed by Act Sept. 2, 1879, c. 12, § 8, incorporated in R. S. § 243, ante, § 377, on persons appointed to any office instituted by said act of 1789. (1847) 4 Op. Atty. Gen. 555. § 402. (Act July 31, 1894, c. 174, § 4.) Offices of Commissioner of Customs and Deputy Commissioner, Second Comptroller and Deputy Second Comptroller, and Deputy First Comptroller, abolished; First Comptroller to be known as Comptroller; salary of Comptroller. The offices of Commissioner of Customs, Deputy Commissioner of Customs, Second Comptroller, Deputy Second Comptroller, and Deputy First Comptroller of the Treasury are abolished, and the First Comptroller of the Treasury shall hereafter be known as Comptroller of the Treasury. He shall perform the same duties and have the same powers and responsibilities (except as modified by this. Act) as those now performed by or appertaining to the First and Second Comptrollers of the Treasury and the Commissioner of Customs; and all provisions of law not inconsistent with this Act, in any way relating to them or either of them, shall hereafter be construed and held as relating to the Comptroller of the Treasury. His salary shall be five thousand five hundred dollars per annum. (28 Stat. 205.) These provisions were part of section 4 of the Dockery Act, which made many changes in the organization of the Department and the offices, etc., therein, and in the system of accounting. See notes to section 3 of the act, post, § 417. Further provisions of this section, for an Assistant Comptroller and a chief clerk in the office of the Comptroller, are set forth post, § 404. A further provision relating to the duties of the Auditors is set forth post, § 443. This section also amended R. S. §§ 3625, 3633, as stated in the notes to said sections respectively, post, §§ 6624, 6632. Other sections of the act, relating to the Auditors and the system of accounting, are set forth post, §§ 417, 420, 433, 435–438, 443. So far as this act related to the First Comptroller, it operated merely as changing his designation and as adding to and modifying his duties and powers, and not as creating a new office; the act so providing by section 9, post, $403. The powers and duties of the First Comptroller, at the time of the passage of this act, were prescribed by R. S. §§ 269–272, all which were expressly repealed or amended by this act; and by special provisions of R. S. §§ 57-59, 243, 456, amended by this act, §§ 1660, 3143, 3144, 3217, 3218, 3624, 3625, amended by this act, § 3633, amended by this act, § 3675, repealed in part by this act, §§ 3712, 3743, amended by this act, §§ 4579, 5218; also by Act March 1, 1879, c. 125, § 2, amending R. S. §§ 3143, 3144. The powers and duties of the Second Comptroller, at the time of the passage of this act, were prescribed by R. S. §§ 273-275, which, except § 274, were repealed by this act; and by special provisions of R. S. § 3633, amended by this act, $$ 3673, 3743, amended by this act; also by Act Aug. 15, 1876, c. 289, § 3, 19 Stat. 199; Act Aug. 30, 1890, c. 837, § 1, 26 Stat. 399; Act July 16, 1892, c. 196, § 1, 27 Stat. 194. The powers and duties of the Commissioner of Customs, at the time of the passage of this act, were prescribed by R. S. §§ 316, 317, amended by Act Feb. 27, 1877, c. 69, § 1, §§ 318, 2618, 2620, 2639, amended by this act, § 3625, amended by this act, and § 3743, amended by this act. The duties of the Commissioner of Customs which, under this act, were to be performed by the Comptroller, were prescribed in part by R. S. § 317, as amended by Act Feb. 27, 1877, c. 69, § 1, as follows: "Sec. 317. The Commissioner of Customs shall examine all accounts settled by the First Auditor relating to the receipts from customs, including accounts of collectors and other officers of the customs, and certify the balances arising thereon to the Register. And shall perform all the acts and exercise all the powers, relating to the receipts from customs and the accounts of collectors and the other officers of the customs or connected therewith, devolved by 1 U.S.COMP.'16-13 (193) |