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.

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

Chairman.

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:

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,

Subscribed and sworn to before me this

day of

[Name]

-, 192—. 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.

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CHAPTER 5

ACTIVITIES WITHIN THE JURISDICTION OF THE
UNDERSECRETARY

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).

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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