CHAPTER X.

THE FIRST AUDITOR OF THE TREASURY.

547. This officer was provided for originally, by the first Congress of the United States, in the act of September 2, 1789. He was then known as Auditor of the Treasury, and his duties were to receive and audit all accounts. Subsequently, by the act of March 3, 1817, four additional Auditors were provided for, and he was then denominated the First Auditor. By the first-mentioned act his duties were defined to be to receive and audit all accounts accruing in the Treasury Department. These duties have been somewhat modified from time to time as new departments and bureaus have been created.

548. He is now required by law, as his general duties, to examine all accounts accruing in the Treasury Department; all accounts relating to the receipts from customs, including accounts of collectors and other officers of the customs; all accounts accruing on account of salaries in the Patent Office; all accounts of the judges, marshals, clerks, and other officers of United States courts; all accounts of officers in charge of the public buildings and grounds in the District of Columbia; all accounts of the Department of Agriculture; all accounts relating to prisoners convicted in United States courts. (R. S., § 277.)

549. After the examination of accounts relating to the receipts from customs, and the accounts of collectors and other officers of customs, he is required to certify the balances, and transmit such accounts, with the vouchers and certificates, to the Commissioner of Customs for his decis

ion thereon, and, after a like examination, to certify the balances of all other accounts, and transmit such accounts in like manner to the First Comptroller for his decision thereon. (R. S., § 277.)

550. The First Auditor is prohibited by law, under severe penalties, from being concerned, directly or indirectly, in carrying on the business of trade or commerce; or from being the owner, in whole or part, of any sea vessel; or from purchasing, by himself or another in trust for him, any public lands or property; or from being concerned in the purchase of any public securities of any State or of the United States; or from taking or applying to his own use any emolument or gain for negotiating or transacting any business in the Treasury Department. (R. S., § 243.)

551. By direction of the First Comptroller, where delay will be injurious to the United States, the First Auditor is required to audit and settle forthwith any particular account which he is authorized to audit and settle, and to report his settlement for the final revision of the Comptroller. (R. S., § 271.)

552. Besides the head of the office, the statutes provide for a Deputy Auditor, four heads of divisions, and numerous clerks of the several classes.

The deputy, as to his duties, is under the immediate direction of his superior, and becomes in the absence of the latter the Acting Auditor.

553. The office of the First Auditor, as otherwise or ganized, is constituted of the following-named divisions: 1. Customs Division.

2. Public Debt Division.

3. Judiciary Division.

4. Warehouse and Customs Bond Division.

Duties are also elsewhere assigned to individual clerks in charge of a particular classification of business.

I. CUSTOMS DIVISION.

554. To this division are assigned the accounts and returns of customs officers of the numerous ports of entries and collection districts, which accounts are received monthly and are here examined and adjusted. In these accounts the collectors or other customs officers charge themselves with all customs duties on imports, duties on tonnage, and marine hospital dues collected, and they take credit for all deposits on account of the same. These accounts are accompanied by separate abstracts of articles subject to compound and simple duties, and those free of duties by law; also by separate abstracts of immigrants' effects and of tonnage receipts. From ports where there is no naval offi. cer, the accounts are accompanied by copies of the numer ous entries of merchandise. These accounts, abstracts, and entries are all submitted in this division to a careful exam. ination and comparison as to the rates of duty, as prescribed by the tariff acts, and to other scrutiny as to the regularity of the proceedings both of the collector and the importer, and their conformity to law.

555. This division receives, also, the customs officers' accounts for expenses of collecting the revenue, which are rendered monthly. These include all advances made to collectors; also all sums received for storage, lighterage, weighing, gauging, measuring, and other items properly chargeable to him; also other items entitling him to credit, such as payments of salaries of subordinate officers and clerks, expenses of the measurement of vessels, of revenue boats, public warehouses, contingent expenses, &c.

556. It also receives and adjusts the emolument accounts of customs officers. In these accounts collectors charge themselves with the amounts of their respective salaries, as reported in the expense account; also with the

official fees collected, the commissions allowed on account of collections deposited and accounted for in their customs accounts; also with the amount allowed them as compensation from storage receipts in the expense account; also with the sums received by them as distributive shares of fines, penalties, and forfeitures. They, on the other hand, receive credit for the amounts paid on duplicate and verified accounts to deputies and to such clerks as are not, by special authorization, paid out of the fund for collecting the revenue; also for their own compensation as collect. ors, except where collectors are allowed only a stated salary per annum; also for their own share of fines, penalties, and forfeitures; also for all payments on account of office rent, fuel, and other items; also for their compensation from storage earned, not exceeding two thousand dollars per

annum.

557. Separate accounts are also received, stated, and adjusted in this division of the collection of fines, penalties, and forfeitures; of collections for estates of deceased passengers; of marine hospital taxes; also accounts of marine hospital expenses; of steamboat inspection; of revenue marine service; of expenses of the light-houses; of excess of deposits refunded; of debentures paid, &c.

558. All these accounts, upon being adjusted in this division, and on receiving the certificate of the Auditor, are transmitted for revision to the Commissioner of Customs.

II. PUBLIC DEBT DIVISION.

559. To this division is assigned the settlement of accounts of the Treasurer of the United States, the Assistant Treasurers, United States depositaries, and other fiscal agents of the Treasury Department, for the payment of interest on the public debt, the redemption of United States bonds and obligations, including accounts for interest of the naval

pension fund. The adjustment of these accounts involves the examination of the schedules of persons entitled to interest on the registered bonds, the proper identification of the signatures of the persons receiving the moneys set against the names respectively, the proper inquiries as to the authority, where the interest is drawn by incorporated companies, executors, administrators, guardians, and by attorneys in fact. Such adjustment also involves the examination of the numerous coupons redeemed for payment of interest on the coupon bonds, and of all other proper vouchers entitling these officers to credits for the funds disbursed on these accounts. Upon such adjustment, and on receiving the certificate of the Auditor, the accounts are transmitted for the revision and final decision of the First Comptroller.

III. JUDICIARY DIVISION.

560. This division adjusts all accounts for expenses of the courts of the United States.

These duties embrace those of United States attorneys for attendance at court, and for their fees in United States cases; also the accounts of the clerks of the courts for issuing process, filing papers, administering oaths, taking depositions, entering rules of court, making up the records, and for numerous other services, as well as for attendance in United States cases, which go to make up the aggregate compensation of these officers. They embrace also the accounts of United States marshals for expenses of United States courts, and for their fees in serving process and performing other services in United States cases.

561. To adjust these accounts, thorough familiarity with the statutes prescribing the fees which these officers shall receive for different services is necessary. With regard to the accounts of clerks and marshals, it is also