section two hundred and sixty-nine upon the First Comptroller in regard to other receipts and other accounts." These provisions of R. S. § 317, were superseded by the general provisions of this section as to the powers and duties of the Comptroller, and the further provisions prescribing his powers and duties in regard to the decisions of the Auditors and accounts adjusted by them of sections 8 and 11 of this act, post, §§ 425, 427, and by the repeal of R. S. § 269, referred to in R. S. § 317, by section 11 of this act, post, § 427. Further duties of the Commissioner of Customs, which, under this act, were to be performed by the Comptroller, were prescribed by R. S. § 318, set forth post, 409. The powers and duties of the Comptroller in regard to decisions of the Auditors and accounts adjusted by them, as prescribed by this act, were contained in other sections, relating to the duties of the Auditors and the system of accounting, which are set forth post, §§ 425, 427. Recent appropriations for the salary of the Comptroller, which by this section was to be $5,500, are $6,000. The provision for the fiscal year 1917 was by Act May 10, 1916, c. 117, § 1, 39 Stat. See notes to § 401, ante. § 403. (Act July 31, 1894, c. 174, § 9.) Effect of changes in designations and in duties and powers of First Comptroller and Auditors. This Act, so far as it relates to the First Comptroller of the Treasury and the several Auditors and Deputy Auditors of the Treasury, shall be held and construed to operate merely as changing their designations and as adding to and modifying their duties and powers, and not as creating new officers. (28 Stat. 208.) This provision was part of section 9 of the Dockery Act, cited above. The changes of designations of the officers mentioned therein were made by provisions of section 4 of the act, ante, § 402. The remainder of this section, relating to the Auditors, is set forth post, § 426. § 404. (Act July 31, 1894, c. 174, § 4.) Assistant Comptroller; chief clerk in office of Comptroller. There shall also be an Assistant Comptroller of the Treasury, to be appointed by the President, with the advice and consent of the Senate, who shall receive a salary of [five thousand dollars] per annum, and a chief clerk in the office of the Comptroller of the Treasury, who shall receive a salary of two thousand five hundred dollars per annum. (28 Stat. 205.) These provisions were part of section 4 of the Dockery Act, cited above. The words of the provision for the salary of the Assistant Comptroller, included in brackets, "five thousand dollars," were superseded by a provision, fixing his salary at $4,500, of Act March 15, 1898, c. 68, § 1, post, § 405. Further provisions of this section, relating to the duties and powers of the Assistant Comptroller and the chief clerk, are set forth post, §§ 412, 413. Previous provisions for a Deputy First Comptroller and a Deputy Second Comptroller, made by Act March 3, 1875, c. 130, § 2, 18 Stat. 396, and a provision authorizing such Deputy First Comptroller to countersign warrants and other papers, made by Act March 3, 1883, c. 128, § 1, 22 Stat. 539, were superseded by the provisions of this section. See notes to § 401, ante. § 405. (Act March 15, 1898, c. 68, § 1.) Comptroller. Salary of Assistant That hereafter the salary of the Assistant Comptroller shall be four thousand five hundred dollars. (30 Stat. 288.) This was a provision of the legislative, executive, and judicial appropriation act for the fiscal year 1899, cited above. The salary of the Assistant Comptroller was to be $5,000 per annum, by a provision of the act which established the office, Act July 31, 1894, c. 174, § 4, ante, § 402; but the annual appropriations subsequent thereto were $4,500. (R. S. § 269. Repealed.) This section prescribed the duties of the First Comptroller in regard to accounts settled by the First and Fifth Auditors and the Commissioner of the General Land Office, the countersigning of warrants, and superintending re covery of debts due to the United States. It was repealed by the Dockery Act of July 31, 1894, c. 174, § 11, 28 Stat. 209, which made other provisions as to such matters, set forth post, §§ 425, 427. (R. S. § 270. Repealed.) This section authorized appeals to the First Comptroller from settlements of accounts by the Sixth Auditor. It was repealed by the Dockery Act of July 31, 1894, c. 174, § 8, 28 Stat. 207, which made different provisions for revision of such settlements, set forth post, § 425. See notes to § 401, ante. § 406. (R. S. § 271, as amended, Act July 31, 1894, c. 174, § 6.) Power of Comptroller to direct settlement of particular ac counts. The Comptroller of the Treasury, in any case where, in his opinion, the interests of the Government require it, shall direct any of the Auditors forthwith to audit and settle any particular account which such Auditor is authorized to audit and settle. Act March 3, 1809, c. 28, § 2, 2 Stat. 536. Act July 31, 1894, c. 174, § 6, 28 Stat. 206. This section was amended by section 6 of the Dockery Act, cited above. The material changes made by the amendment, consisted in the substitution of the designation, "Comptroller of the Treasury," instead of "First Comptroller"; and the extension of his power to direct immediate settlement, to cases where "the interests of the Government require it," instead of cases where "further delays would be injurious to the United States," and to directions to "any of the Auditors," instead of to the "First and Fifth Auditors," only, as originally provided. Notes of Authority of former Second Comptroller.-In this section of the Revised Statutes, as originally enacted, in reproducing the provisions of Act March 3, 1809, c. 28, § 2, the fact that, subsequently to that act, the Second Comptroller had been provided for, to whom was transferred part of the duties of the original Comptroller, was overlooked. Cotton v. U. S. (1894) 29 Ct. Cl. 207. The power originally given by Act March 3, 1809, § 2, incorporated into this section, to "the Comptroller of the Treasury," could be exercised also by the Second Comptroller, subsequently provided for by Act March 3, 1817, c. 45, § 3, 3 Stat. 366, and he was authorized, in every case where, in his opinion, further delays would be injurious to the United States, to direct the Auditors, whose duties were to pass upon accounts confided to his revision, to audit and report the same to him, that he might revise and finally decide thereon. (1834) 2 Op. Atty. Gen. 625. (R. S. § 272. Repealed.) Decisions Provisions not applicable to Commissioner of General Land Office.-Under this section as enacted in the Revised Statutes, the First Comptroller had no power to direct the Commissioner of the General Land Office forthwith to audit any particular account relating to the public lands, where in his opinion further delay would be injurious to the government. The Commissioner, with respect to the discharge of his duties in such matters, is subject only to the direction of the Secretary of the Interior. (1886) 18 Op. Atty. Gen. 450. Accounts previously settled. This section does not apply to an account which the auditor has no authority to settle it having been previously allowed and paid under an act of Congress making such action a final determination of the claim. U. S. v. Olmsted (C. C. 1900) 106 Fed. 286, 288. This section required the First Comptroller to report to Congress officers failing to make settlement of their accounts. It was repealed by section 12 of the Dockery Act, which required such reports to be made by the Secretary of the Treasury, in a provision set forth ante, § 390. (R. S. § 273. Repealed.) This section prescribed the duties of the Second Comptroller in regard to accounts settled by the Second, Third, and Fourth Auditors, the countersigning of warrants, and forms for disbursing public money in the War and Navy Departments, and keeping and stating accounts therein. The office of Second Comptroller was abolished, and its duties and powers were transferred to the Comptroller, by section 4 of the Dockery Act, ante, § 402, and this section was repealed by section 7 of that act, Act July 31, 1894, c. 174, § 7, subd. 3, 28 Stat. 206. § 407. (R. S. § 274.) Power of Comptroller to regulate payment of arrears of pay. The [Second Comptroller] may prescribe rules to govern the payment of arrears of pay due to any petty officer, seaman, or other person not an officer, on board any vessel in the employ of the United States, which has been sunk or destroyed, in case of the death of such petty officer, seaman, or person, to the person designated by law to receive the same. Act July 4, 1864, c. 248, § 3, 13 Stat. 390. The words of this section, "Second Comptroller," enclosed in brackets, were superseded by the abolition of the office of Second Comptroller and the transfer of the duties and powers thereof to the Comptroller of the Treasury, by the provisions of the Dockery Act of July 31, 1894, c. 174, §. 4, ante, § 402. (R. S. § 275. Repealed.) This section authorized the Second Comptroller to detail one clerk to sign certificates and papers relating to bounties. The office of Second Comptroller was abolished, and its duties and powers transferred to the Comptroller, by section 4 of the Dockery Act, ante, § 402, and this section was repealed by section 7 of that act, Act July 31, 1894, c. 174, § 7, subd. 3, 28 Stat. 206. § 408. (Act July 31, 1894, c. 174, § 5.) Comptroller to prescribe forms of keeping and rendering public accounts. The Comptroller of the Treasury shall, under the direction of the Secretary of the Treasury, prescribe the forms of keeping and rendering all public accounts, except those relating to the postal revenues and expenditures therefrom. The returns of fees mentioned in section seventeen hundred and twenty-five of the Revised Statutes shall be made as prescribed by the Comptroller of the Treasury. (28 Stat. 206.) This section was part of the Dockery Act, cited above. See notes to section 3 of the act, post, § 417. Previous to this enactment, it was the duty of the Second Comptroller to report forms of keeping and stating accounts in the War and Navy Departments, under R. S. § 273, which was repealed by section 7 of this act, Act July 31, 1894, c. 174, § 7, subd. 3, 28 Stat. 206. The fees mentioned in R. S. § 1725, referred to in this section, were the fees of consular officers, of which, by said section 1725, post, § 3183, they were required to make returns, "in such manner as the Secretary of State shall prescribe." § 409. (R. S. § 318.) Comptroller to prescribe forms for use in offices for collecting customs. The Commissioner of Customs shall report to the Secretary of the Treasury official forms to be used in the different offices for collecting the public receipts from customs, and all the manner and form of keeping and stating the accounts of the persons employed therein. Act March 3, 1817, c. 45, § 8, 3 Stat. 367. Act March 3, 1849, c. 108, § 12, 9 Stat. 396. The office of Commissioner of Customs was abolished, and its duties and powers were transferred to the Comptroller of the Treasury, by the Dockery Act of July 31, 1894, c. 174, § 4, ante, § 402. § 410. (Act Feb. 19, 1897, c. 265, § 1.) Powers of Comptroller and Auditors as to inspection of accounts of disbursing officers of Departments, and of commissions, etc., in District of Columbia. All books, papers, and other matters relating to the office or accounts of disbursing officers of the Executive Departments, and commissions, boards, and establishments of the Government in the District of Columbia shall at all times be subject to inspection and examination by the Comptroller of the Treasury and the Auditor of the Treasury authorized to settle such accounts, or by the duly authorized agents of either of said officials. (29 Stat. 550.) This was a provision of the legislative, executive, and judicial appropriation act for the fiscal year 1898, cited above. A provision of the same nature in the similar appropriation act for the year next following, Act March 15, 1898, c. 68, § 5, is set forth post, § 411. § 411. (Act March 15, 1898, c. 68, § 5.) Powers of Comptroller and Auditors as to inspection of accounts of officers in the District of Columbia. All books, papers, and other matters relating to the accounts of officers of the government in the District of Columbia shall at all times be subject to inspection and examination by the Comptroller of the Treasury and the Auditor of the Treasury authorized to settle such accounts, or by the duly authorized agents of said officials. (30 Stat. 316.) This section was part of the legislative, executive, and judicial appropriation act for the fiscal year 1899, cited above. A provision of the same nature in the similar appropriation act for the year next preceding, Act Feb. 19, 1897, c. 265, § 1, is set forth ante, § 410. § 412. (Act July 31, 1894, c. 174, § 4.) Duties of Assistant Comptroller. The Assistant Comptroller of the Treasury shall perform such duties as may be prescribed by the Comptroller of the Treasury and shall have the power, under the direction of the Comptroller of the Treasury, to countersign all warrants and sign all other papers. (28 Stat. 205.) This was a provision of section 4 of the Dockery Act, cited above. Preceding provisions of the section, relating to the office of Assistant Comptroller, are set forth ante, § 402. See notes to section 3 of the act, post, § 417. § 413. (Act July 31, 1894, c. 174, § 4.) Duties of chief clerk. This was a further provision of section 4 of the Dockery Act, cited above. The chief clerk was authorized to sign letters and papers in the name of the § 414. (Act March 2, 1895, c. 177, § 1.) sign letters and papers. Power of chief clerk to The chief clerk in the office of the Comptroller of the Treasury shall have power in the name of the Comptroller of the Treasury to sign such letters and papers as the Comptroller may direct. (28 Stat. 776.) This was a provision of the legislative, executive, and judicial appropriation act for the fiscal year 1896, cited above. § 415. (Act March 2, 1895, c. 177, § 1.) Law clerks in offices of Comptroller and Auditors to perform clerical duties. The law clerks in the office of the Comptroller of the Treasury, and in the offices of the Auditors of the Treasury, shall perform such clerical duties as the heads of their respective offices may require of them. (28 Stat. 777.) This was a further provision of the legislative, executive, and judicial appropriation act for the fiscal year 1896, cited above. Provisions relating to the appointment of the law clerks mentioned in this provision, contained in section 1 of the Dockery Act, are set forth ante, § 359. Notes of Decisions Mode of appointment of law clerks not affected. This provision is not to be construed as subjecting the positions of law clerk in the offices of the Comptroller of the Treasury and of the Au ditors of the Treasury to competitive examinations. It leaves the mode of their appointment as fixed by the Dockery Act of July 31, 1894, § 1, ante, § 359. (1895) 21 Op. Atty. Gen. 187. Sec. 416. Auditors. CHAPTER FOUR The Auditors 417. Designations of Auditors, Deputy Auditors, and other subordinates. 418. Position of deputy auditor abolished, and duties and powers transferred. 419. Duties of the Auditors. 420. Settlement of accounts by Auditors. 421. Settlement of accounts of Department of Commerce. 422. Settlement of accounts of Department of Labor. 423. Settlement of money accounts of Panama Canal, under Panama Canal Act. 424. Settlement of accounts of expenditures in Postal Savings System. 425. Conclusiveness of balances certified by Auditors, and revision of accounts. 426. Application of laws relating to Auditors. 427. Requisitions for advances and warrants for payment of money. 428. Rendition of current accounts for administrative examination, and transmission to Auditors; regulations and orders relating thereto. 429. Administrative examination of accounts, and preparation and examination of vouchers and payrolls, by heads of divisions and bureaus; duties of disbursing clerks and officers. 430. Time for transmission of accounts 432. Time for transmission of accounts 433. Rendition of accounts of officers of 436. Papers, records, etc., to be trans- Secretary and heads of Departments, etc., for carrying out provisions of act. 437. Regulations by Sec. 438. Re-examination of claims disallowed or settled not authorized by act. 439. Property returns by officers; certification to accounting officer of charge for loss of public prop erty. 440. Certificate as to lost property; contents; effect. 441. Manner of making property returns or of ascertaining liability not affected by act. 442. Regulations by heads of Departments for carrying out provisions of act. 443. Auditors to superintend recovery of debts to the United States certified by them. 444. Delegation of duties of deputy auditor in case of his absence or sickness. 445. Employees may be designated to countersign warrants and drafts in name of Auditor for PostOffice Department. 446. Settlement of accounts of Army officers. 447. Signing bounty certificates, etc. 448. Settlement of advance bounties paid by paymasters. 449. Settlement of overpayments of 450. Claims for arrears of pay and 453. Payment of claims for pay and al- 462. Accounts of expenditures of Post- 463. Reports of financial condition of Post-Office Department. 464. Compromise of judgments. |