TREASURY DEPARTMENT. OUTLINE OF ITS ORIGIN. The first Congress of Delegates was held at Carpenters' Hall, in the city of Philadelphia, on the 5th of September, 1774. On the 17th of February, 1776, at the third session of that Congress, the germ of the Treasury Department was originated, by passing a resolution for the appointment of a standing committee of five for superintending the Treasury, and detailing the duties devolving on the committee. On the 1st of April, 1776, it was resolved, that a Treasury Office of Accounts be established, and that such office be kept in the city or place where Congress should be assembled; and that said Office of Accounts be under direction and superintendence of the standing committee of the Treasury, detailing, also, the functions to be performed in the Office of Ac counts. On the 26th of September, 1778, Congress, by resolution, established the offices of Comptroller, Auditor, Treasurer, and two Chambers of Accounts, to consist of three commissioners each, all of whom to be appointed by Congress annually. On the 11th of February, 1779, the office of "Secretary of the Treasury" was established by resolution, with a salary of $2000 a year, but without designating the duties of that office, which endured but a few months. On the 30th of July, 1779, an ordinance was passed for establishing a Board of Treasury, and the proper officers for managing the finances, consisting of five commissioners for the Board of Treasury, an Auditor-General, and six Auditors of the Army; in which ordinance the office of Secretary of the Treasury was dropped. On the 11th of September, 1781, it was ordered that from and after the 20th of said month the functions and appointments of the Commissioners of the Treasury, Chambers of Accounts, Auditor-General, Auditors, and extra Commissioners of Accounts, their assistants, under-officers, and clerks, should cease and determine; that for the more effectual execution of the business of the Treasury and the settlement of public accounts, the following officers should be appointed in aid of the Superintendent of Finance, his assistant secretary and clerks, namely: a Comptroller, a Treasurer, a Register, Auditors (number left to the option of the Superintendent of Finance) and clerks, and prescribing their duties. On the 28th of May, 1784, an ordinance was passed superseding the office of Superintendent of Finance, and providing for a board, consisting of three commissioners to be appointed by Congress, to superintend the Treasury and manage the finances of the United States; which was styled the Board of Treasury, on whom was conferred the authority to exercise all the powers vested in the Superintendent of Finance, and here ended the efforts to organize the Treasury Department under or during the Confederation. On the 2d of September, 1789 (during the first session of Congress under the Constitution, commenced on the 4th of March, 1789), an act was passed establishing the Treasury Department, with the following officers, namely: a Secretary of the Treasury, a Comptroller, an Auditor, a Treasurer, a Register, and an assistant to the Secretary of the Treasury. The act then designated the duties of each officer, and it provided for the setOn the 7th of February, 1781, a reso- tlement of all public accounts, both pri lution was passed providing for a Super-marily and finally, in the Treasury Departintendent of Finance, a Secretary of War, and a Secretary of Marine. ment. The act of May 8, 1792, created the In the bureaus of the Treasury Departinent (exclusive of the Bureau of Engraving and Printing) there are employed at Washington, in round numbers, 1600 males and 600 females; in the Bureau of Engraving and Printing, 450 males and 460 females; making a total of 2050 males and 1060 females. office of an Accountant of the Department of War: that officer to report his settlement of accounts for the inspection and revision of the Comptroller of the Treasury; it abolished the office of assistant to the Secretary, and in his stead created the office of Commissioner of the Revenue, to collect the internal duties and direct taxes, and to execute such other services as should be directed by the Secretary; and it authorized the Sec- POWERS OF THE TREASURY DEPARTretary to have two principal clerks. The office of Commissioner of the Revenue was abolished by the act of April 6, 1802; it was re-established by the act of July 24, 1813, and again abolished by the act of December 23, 1817. On the 25th of April, 1812, an act for the establishment of a General Land Office in the Department of the Treasury created the office of Commissioner of the General Land Office, and devolved upon him, under the direction of the head of the Department, all such duties respecting the public lands of the United States, and other lands patented or granted by the United States as had been directed by law to be performed in the office of the Secretary of State, of the Secretary and the Register of the Treasury, and of the Secretary of War, or which should thereafter, by law, be assigned to said office. PRESENT ORGANIZATION. MENT. All claims and demands whatever by the United States or against them, and all accounts whatever in which the United States are concerned, either as debtors or as creditors, are settled and adjusted in the Treasury Department. The fiscal year in all matters of accounts, receipts, expenditures, estimates, and appropriations commences on the first of July. The commissions of all officers em ployed in levying or collecting the public revenue are made out and recorded in the Treasury Department. Separate accounts of all moneys received from internal taxes in each State, Territory, and collection district, and of the amount of each species of tax, must be kept in the Treasury Department. Neither the Secretary, First Comptroller, First Auditor, Treasurer, nor Register can be concerned in, interested in, or The Secretary of the Treasury is the carry on, directly or indirectly, any trade head of the Treasury Department. or commerce, or be owner in whole or in part of any sea vessel, or purchase any public lands or other public property the United States, or apply to his own or any public securities of any State or ting or transacting any business in the use any gain or emolument for negotiaTreasury Department, other than what is allowed by law, under penalty of a fine of $3000, removal from office, and disqualification to hold any office under the United States. There are two Assistant Secretaries at a compensation of $4500 a year each. The Treasury Department is divided into the following offices and bureaus : Office of the Secretary, including eight regular divisions; besides the Chief Clerk's Office; the office of the Custodian of the building; and Special Agents' Division; the Secret Service, and the Division of Captured and Abandoned Property, Lands, etc.; Bureau of Engraving and Printing; Bureau of the Mint; Office of the Supervising Architect; Supervising Inspector-General of Steam Vessels: Office of the Superintendent of the Life-Saving Service; Office of the Light-House Board; Supervising Surgeon-General of Marine Hospitals; First Comptroller; Second Comptroller; Commissioner of Customs; First Auditor; Second Auditor; Third Auditor; It is the duty of the Secretary to preFourth Auditor; Fifth Auditor; Sixth pare plans for the improvement and manAuditor; Treasurer; Register; Comp-agement of the revenue and for the suptroller of the Currency; Commissioner port of the public credit; to prescribe of Internal Revenue; Coast Survey. the forms of keeping and rendering all Every clerk is forbidden to trade in the funds or debts of the United States, or to accept any compensation for negotiating partment, under penalty of a fine of $500 or transacting any business in the De and removal from office. DUTIES OF THE SECRETARY. public accounts; to grant all warrants for moneys to be issued from the Treasury in pursuance of appropriations made by Congress; to report to the Senate and House in person or in writing information required by them appertaining to his office, and to perform all duties relative to the finances that he shall be directed to perform. The Secretary must order the collection, the deposit, the transfer, the safekeeping, and the disbursement of the revenue; and direct the auditing and settling the accounts thereof, respectively. In ordering the collection of the revenue, the receipt and disbursement of the same from the Treasury; in directing the auditing and settling the accounts connected therewith; in the collecting and registering the statistics of commercial and manufacturing operations, and in the custody of the archives of the Department, he has the aid of a corps of bureau officers, under his superintendence and direction; whose duties will be hereafter more particularly set forth. CUSTOMS AND INTERNAL REVENUE. He is authorized to direct the superintendence of the collection of the duties on imports and tonnage as he shall judge best, and in the exercise of this power he may issue such instructions and regulations, and prescribe such blank forms as may be necessary; and in case of a difference of construction in the revenue laws between the customs officers and importers, the decision of the Secretary is binding upon all. He entertains and decides all appeals made by importers from the decisions of collectors assessing duties, and as to all fees, charges, and exactions on the tonnage of any vessel or upon imported merchandise. The law gives him discretionary power in fixing the compensation of many officers of the customs. He may abate or refund duties on merchandise injured or destroyed by accident, fire, or other casualty while in the custody of officers of customs, in private or public warehouse, appraiser's store or otherwise. He designates common-carriers for the transportation of merchandise entered at one port and destined for another,-exacting bond with sufficient sureties. He may remit forfeitures in case of sale of goods seized in violation of cus toms laws, the value of which does not exceed $500, and restore the proceeds to the owner, where the appeal is made within three months, and sufficient proof is furnished that the forfeiture was incurred without wilful negligence or intent to defraud the revenue. He may make awards to persons making complaint, and who prosecute to judgment or conviction, in any case of fine, penalty, or forfeiture incurred for violation of the internal revenue laws, the compensation or allowance which may be forfeited by a collector who fails in his duty to report such case to the proper district attorney within the prescribed time. He may restore to the owner proceeds of goods sold by Collectors of Internal Revenue, where the amount is $500, and application is made within one year, satisfactory proof being furnished that the owner was absent from the United States and did not know of the seizure, and without wilful neglect or intention to defraud. He may inquire into the circumstances of a debtor imprisoned upon execution issued from any court of the United States, and upon satisfactory proof that he is unable to pay the debt, and that he has not concealed or made any conveyance of his estate in trust for himself or with intent to defraud the United States, receive from such debtor any deed, assignment or conveyance, or property or collateral security, and issue his order to the prison-keeper to discharge the debtor. He may remit fines, penalties, and forfeitures incurred by a vessel or upon merchandise, where the sum is not less than $1000. He prescribes the rules and modes of remission of fines, penalties, and forfeitures. He may afford suitable compensation, out of money specially appropriated, in certain cases, under the customs revenue laws, to officers of customs and other persons who detect and seize goods in act of being smuggled, or which have been smuggled, not to exceed one-half of the net proceeds resulting from the seizure, and not exceeding in any case $5000. He may order re-examination and reliquidation where duties have been assessed under an erroneous view of the facts, and make refund of the amounts collected in excess of the proper amount to be collected. SAFE-KEEPING AND DISBURSEMENT OF PUBLIC MONEYS. The Secretary directs and fixes the penalty of all bonds given by disbursing officers of the Treasury Department; receives deposits of gold coin and bullion in the Treasury of the United States or Sub-Treasuries, not less than $20, and issues certificates therefor, in denominations of not less than $20, and may issue certificates representing coin in the Treasury in payment therefor, not to exceed 20 per cent. of the coin and bullion in the Treasury. He must publish each month in some newspaper at the seat of Government 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. He may designate any officer, giving bonds, to be disbursing agent for the payment of moneys appropriated for construction of public buildings in the district of such officer. He may designate Collectors of Internal Revenue as disbursing agents as to expenses in connection with the collection of taxes and other expenses of the Internal Revenue service, they giving bonds with sufficient sureties. He may designate one or more depositories for the safe-keeping of money collected under the Internal Revenue laws; and he may designate national banking associations as depositories of all public moneys, except moneys received from customs. He may employ special agents to be charged with the disbursement of public money, they to give bond'in such form and with such security as he may approve. THE PUBLIC CREDIT. He may issue such instructions to the Collectors, Receivers, Depositaries, Officers, and others who may receive Treasury notes and United States notes, or who may be employed in the preparation and issue of the same, as he may deem best. He may purchase and provide machinery and materials, and employ such persons as may be necessary in the engraving, printing, and execution of United States notes. He may pay at par and cancel any six per cent. bonds which are redeemable; and he may anticipate interest on the public debt not exceeding one year. He may also purchase coin with bonds of the United States, at such rates and on such terms as he may deem most advantageous to the public interests. Whenever it appears by clear proof that any interest-bearing bond has been destroyed, or so defaced as to impair its value, without bad faith on the part of the possessor, and such bond is identified by its number and description, he may, under proper regulations, issue a duplicate thereof, having the same time to run and bearing like interest; and in case a registered bond is lost, he may issue a duplicate bond under like requirements. And he may exchange registered for coupon bonds. He is also authorized to pay at par and cancel, with any coin in the Treasury which may be lawfully applied for such purpose, or which may be derived from the sale of any bonds authorized to be disposed of, any six per centum fivetwenty bonds of the United States which shall become redeemable by the terms of their issue, and the interest on such called bonds will cease after the expiration of three months from date of the notice. COMMERCE AND NAVIGATION. He directs the deposit of public money where there is no Assistant Treasurer, under such regulations as will insure its safety; and he may direct examination to be made of the books, accounts, and He is required to report to Congress money on hand of the several deposit-annually, on the first Monday of Januories, and may appoint for that purpose special agents, and fix their compensation, not exceeding $6 per diem and travelling expenses. He is authorized to direct any Naval Officer or Surveyor, as a check upon an Assistant Treasurer or a Collector of Customs, and any Register of the Land Office as a check upon a Receiver, to make examinations of books, accounts, returns, and money in the hands of Assistant Treasurers, Collectors, or Receivers. ary, the results of the information compiled by the Bureau of Statistics, showing the condition of manufactures, domestic trade, currency, and banks in the several States and Territories; and also a report showing the amount of money collected from seamen on account of hospital tax; also the names and compensation of all persons employed in the Coast Survey, with full statement of all the expenses incurred by that service. He is required to apportion the cir by a former owner, when satisfied that the law has been complied with. culating notes of national banking asso- | of law, and the register has been obtained ciations among the several States and Territories, in a specified manner and in accordance with the demands of trade. He has general direction of the coinage of the country, the mints, and assay of metals and bullion, which is under the immediate superintendence of the Director of the Mint; also the distribution, circulation, and redemption of gold, silver, and minor coins, and the purchase of metal for coinage, and recoinage of foreign coins into the coinage of the United States. He may prescribe regulations for numbering registered, enrolled, and licensed vessels. He may cause license to be granted to yachts employed as pleasure vessels, which are designed as models of naval architecture, on such terms as will permit their sailing from port to port without clearing from the custom-house, upon a bond being given with sufficient sureties, conditioned that the vessels shall not engage in any unlawful trade. The Secretary prescribes regulations He has the control, direction, and estabfor killing in Alaska Territory and ad-lishment of life-saving stations, and the jacent waters of minks, martins, sable, appointment of superintendents, assistant and other fur-bearing animals, and to superintendents, keepers, and other emprovide for the execution of the law for ployés of the life-saving service, and the protection of fur-bearing animals in may give all necessary instructions in Alaska. And he may direct the arrest relation to the same. He may establish of persons and the seizure of vessels or life-saving stations at such light-houses as of merchandise subject to fines, penalties, he may deem best; and he may cause to or forfeitures under the laws extending be prepared medals of honor with suitprotection to such animals, and may able devices, of the first and second class, remit such fines as in other cases. to be bestowed upon persons who may endanger their lives in saving, or endeavoring to save lives from the perils of the sea, within the United States or upon American vessels. He may authorize any surveyor of any port of delivery to enrol and license vessels engaged in the coastwise trade and fisheries, in like manner as collectors. He is required to direct the adminis He is authorized to lease after expiration or forfeiture of the present lease of the Alaska Commercial Company, under act of July 1, 1870, to responsible parties, the right of taking fur seals on the islands of St. Paul and St. George for twenty (20) years, for a sum of not less than $50,000 per year, upon giving a bond with securities in a sum not less than $500,000, conditioned upon the faith-tration of the steamboat inspection laws. ful observance of all laws of Congress and regulations of the Treasury bearing upon the subject; and he may vacate any such lease for violation of the provisions of the law, and is authorized to employ one agent and three assistant agents on the seal islands. He may suspend the act prohibiting importation of neat cattle, whenever he shall have determined that the importations will not introduce and spread contagious or infectious diseases among cattle in the United States. He may issue enrolments to vessels built in foreign countries, when wrecked in the United States and purchased and repaired by a citizen of the United States, when the repairs equal three-fourths of the cost of the vessel. He shall cause blank certificates of registry, and other papers and forms to be furnished to collectors of districts, attested under the seal of the Treasury and the hand of the Register. He has power to direct a Collector to grant a new certificate of registry to a vessel so sold and transferred by process He is ex-officio president of the LightHouse Board, and may convene the Board when the exigencies of the service require it; and they discharge, under his superintendence, the administrative duties relating to the construction, administration, inspection, and care of light-houses, and all vessels, beacons, buoys, seamarks, and other appendages. He is authorized to assign Collectors of Customs as superintendents of light-houses, beacons, etc. He may remit fines, penalties, and forfeitures under the provisions relating to registering, recording, enrolling, or licensing of vessels, and direct the discontinuance of prosecution on such terms as he may deem reasonable. PUBLIC ACCOUNTS. He must require all accounts to be settled each fiscal year, except in certain cases in his discretion. He must lay before Congress each session the reports of the Auditors, showing the application |