Third Auditor, for the Interior Department; the Fourth Auditor, for the Navy Department, the Fifth Auditor, for the State and other departments.

The adjustment of Post Office accounts was performed at the Treasury Department from the earliest period of its establishment, but the office of Auditor of the Treasury for the Post Office Department was not established until July 2, 1836; it was called the office of the Sixth Auditor until October 1, 1894.

The Bookkeeping and Warrants Division, created in 1894,5 was earlier known as the Warrants Division, which, about 1879, became the Division of Warrants, Estimates and Appropriations.

6

In 1807, Congress initiated the Survey of Coasts of the United States, which work was intrusted to the Treasury Department, but transferred to the War Department in 1818. The survey was again placed under the Treasury Department in 1832,8 where it remained until March 11, 1834, when it was transferred to the Navy Department. It was returned to the Treasury Department on March 26, 1836, by order of President Jackson, and continued under the Treasury until July 1, 1903. The Coast Survey, under the Treasury Department, was under Professor Hassler, who at the time of his appointment was engaged in the Treasury Department "in comparing the weights and measures used at the custom houses of the United States and ascertaining by experiment by proper hydrometer proofs of liquor," and this work was continued in his charge as part of the work of Coast Survey.

The Organic Act of 17891 authorized the Secretary of the Treasury to appoint a Comptroller, whose duties were prescribed by that act. The office became known as that of First Comptroller in 1817,9 when the office of Second Comptroller was established. In 1894, the offices of Second Comptroller and Commissioner of Customs were abolished, and the work which had been carried on by them was combined with that of the First Comptroller, whose designation then became Comptroller of the Treasury.10

The office of Comptroller of Currency was organized in accordance with the provisions of the Acts of February 25, 1863, and June 3, 1864.11 The office of Commissioner of Customs had been created in 1849.12 Its functions were always those of a comptroller, while the administrative duties pertaining to customs were performed by the Division of Customs, which was organized about 1870, although the Act of March 3, 1875,13 was the first to carry appropriations therefor.

Engraving and printing for the Treasury Department was done for many years by contractors, but at the time of the Civil War it was found necessary to

1 Act Sept. 2, 1789 (1 Stat. 65).
5 Act July 31, 1894 (28 Stat. 171).
6 Act Feb. 10, 1807 (2 Stat. 413).

7 Act April 14, 1818 (3 Stat. 425).

8 Act July 10, 1832 (4 Stat. 570).

9 Act March 3, 1817 (3 Stat. 366).

10 Act July 31, 1894 (28 Stat. 205, 208), effective October 1, 1894.

11 12 Stat. 665; 13 Stat. 99.

12 Act March 3, 1849 (9 Stat. 396).

13 18 Stat. 396.

organize a bureau to attend to the final work on the great number of notes issued. By Act approved July 11, 1862,14 the Secretary of the Treasury was empowered by Congress to purchase machinery and employ persons to do the work. In 1863 the bureau was called the National Currency Bureau, and a few years afterward it became known as Bureau of Engraving and Printing. Reorganized in 1877, the Act approved June 4, 1897,15 provided that all business of the Engraving and Printing Bureau shall be under immediate control of the Director, subject to order of the Secretary of the Treasury.

A board of examiners was first organized under Act of March 3, 1853,16 since which time there have been various boards of examiners appointed by different Secretaries of the Treasury. Examinations were conducted for many years according to varying systems and rules.17 The work of the Board of Examiners was for a time included in that of the Committee on Personnel, which was abolished February 10, 1909, by order of the Secretary of the Treasury.

In 1823 the President was authorized to appoint two appraisers in each of the seven principal ports of entry.18 The Life-Saving Service was formally established in 1878.19 The work of life saving on the coast was carried on for a long time in connection with the Revenue Cutter Service.20

Although the Light-House Board was organized under provisions of Act approved August 31, 1852,21 lighthouses, beacons, buoys, etc., have been established and maintained by the United States government since August 15, 1789.22 Previous to that time the work had been carried on by the several states. Various later acts than that of 1789 indicate that the work was under the supervision of the Secretary of the Treasury. The Secretary detailed at various times different officers to superintend this work; for much of the time prior to 1852 the Fifth Auditor directed the work, and was sometimes spoken of as the "general superintendent of the Light-House Establishment."

In accordance with the Act approved March 3, 1851,23 a temporary LightHouse Board was organized to inquire into the condition of the Light-House Establishment. The members of this board, with two additional members formed, October 9, 1852, the permanent board appointed under provisions of the act of 1852.21

A Division of Loans and a Division of Currency were authorized in 1875,24 which were consolidated the following year.25

14 12 Stat. 532.

15 30 Stat. 18.

16 10 Stat. 211.

17 See Annual Report, Treasury Dept. 1889, p. 944. ·

18 Act March 1, 1823 (3 Stat. 729).

19 Act June 18, 1878 (20 Stat. 164).

20 For early history, see Annual Report of Operations of Life-Saving Service, 1876,

p. 34.

21 10 Stat. 119.

221 Stat. 53.

239 Stat. 629.

24 Act March 3, 1875 (18 Stat. 398).

25 Act Aug. 15, 1876 (19 Stat. 149 [Comp. St. § 355]).

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, 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).

26 1 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, 1820,48 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.

10.

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.

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:

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