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same are hereby, prohibited and declared to be illegal; and in cases where transfers shall be required for purposes of equalization under the provisions of this act, in consequence of too great an accumulation of deposites in any bank, such transfers shall be made to the nearest deposite banks which are considered safe and secure, and which can receive the moneys to be transferred under the limitations in this act imposed: Provided, That it may be lawful for the president of the United States to direct transfers of public money to be made from time to time to the mint and branch mints of the United States, for supplying metal for CQining.(l)

172. The money which shall be in the treasury of the United States, on the first day of January, eighteen hundred and thirty-seven, reserving the sum of five millions of dollars, shall be deposited with the several states, in proportion to their respective representation in the senate and house of representatives of the United States, as shall, by law, authorize their treasurers, or other competent authorities to receive the same on the terms hereinafter specified, and the secretary of the treasury shall deliver the same to such treasurer, or other competent authorities, on receiving certificates of deposite therefor, signed by such competent authorities, in such form as may be prescribed by the secretary aforesaid, which certificates shall express the usual and legal obligations, and pledge the faith of the state for the safe keeping and payment thereof, and shall pledge the faith of the states receiving the same, to pay the said moneys, and every part thereof, from time to time, whenever the same shall be required, by the secretary of the treasury, for the purpose of defraying any wants of the public treasury, beyond the amount of the five millions aforesaid: Provided, That if any state declines to receive its proportion of the surplus aforesaid, on the terms before named, the same shall be deposited with the other states, agreeing to accept the same on deposite in the proportion aforesaid: And provided, further, That when said money, or any part thereof shall be wanted by the said secretary, to meet appropriations by law, the same shall be called for, in rateable proportions, within one year, as nearly as conveniently may be, from the different states, with which the same is deposited, and shall not be called for, in sums exceeding ten thousand dollars, from any one state, in any one month, without previous notice of thirty days, for every additional sum of twenty thousand dollars, which may at any time be required.(2)

173. The said deposites shall be made with the said states in the following proportions, and at the following times, to wit: one quarter part on the first day of January, eighteen hundred and thirty-seven, or as soon thereafter as may be; one quarter part on the first day of April, one quarter part on the first day of July, and one quarter part on the first day of October, all in the same year.(3)

174. Nothing in the act of 23d June, 1836, shall be so construed as to prevent the secretary of the treasury from making transfers from banks in one «tate or territory, to banks in another state or territory, whenever such transfers may be required, in order to prevent large and inconvenient accumulations in particular places, or in order to produce a due equality, and just proportion, according to the provisions of said act.(4)

175. No treasury note shall be received in payment on account of the United States, or paid or funded, except at the treasury of the United States.(a)

176. Whenever proof shall be exhibited to the satisfaction of the secre

(1) Act of 23 June, 1836, sec. 12.

(2) Ibid. sec. 13.

(3) Ibid. sec. 14.

(4) Act July 4, 1836.

(5) Act 3 May, 1832.

tary of the treasury, of the loss or destruction of any treasury note, issued under the authority of any act of congress, it shall be lawful for the said secretary, upon receiving bond, with sufficient security to indemnify the United States against any other claim on account of the treasury note alleged to be so lost or destroyed, to pay the amount due on such note, to the person who had lost it, or in whose possesssion it has been destroyed.(l)

177. Whenever proof shall be exhibited, to the satisfaction of the secretary of the treasury, of the loss or destruction of any certificate of Mississippi stock, it shall be lawful to issue, to the person who had last it, or in whose possession it was destroyed, a new certificate of the same value with the one lost or destroyed; the person claiming such renewal complying with the rules and regulations at present established at the treasury department, for the renewal of certificates of stock lost or destroyed.(l)

178. The forms of keeping and rendering all public accounts whatsoever shall be prescribed by the department of the treasury.(2)

179. All warrants drawn by the secretary of the treasury upon the treasurer of the United States, shall specify the particular appropriations to which the same shall be charged: The moneys paid by virtue of such warrants, shall, in conformity therewith, be charged to such appropriation in the books kept in the office of the comptroller of the treasury :—and the officers, agents, or other persons, receivers of public moneys, shall render distinct accounts of the application of such moneys, according to the appropriation under which the same shall have been drawn: and the sums appropriated by law for each branch of expenditure in the several departments, shall be solely applied to the objects for which they are respectively appropriated, and to no other.(3)

180. During the recess of congress, the president may, on the application of the secretary of the proper department, and not otherwise, direct, if in his opinion necessary for the public service, that a portion of the moneys appropriated for any one of the following branches of expenditure in the military department, viz: For the subsistence of the army ; for forage; for the medical and hospital department; for the quarter-master's department, be applied to any other of the above mentioned branches of expenditure in the same department; and that a portion of the moneys appropriated for any of the following branches of expenditure in the navy department, viz: for provisions, for medical and hospital stores, for repairs of vessels, for clothing, be applied to any other of the above mentioned branches of expenditure in the same department. But no transfers of appropriation from or to other branches of expenditure shall be hereafter made: nor shall any appropriation for the service of one year, be transferred to another branch of expenditure in a different year.(4)

Upon the application of the secretary of the navy, the president of the United States shall have authority, whenever, in his opinion, the contingencies of the public service may require it, at any period between the close of the year, and the passage of the new naval appropriation bills, to direct that a part of the money appropriated for a particular branch of the naval service in the former year be applied to another branch of the said service; in which case a special account of the moneys thus transferred, and of their application, shall be laid before Congress previous to its adjournment.(5)

181. Nothing in the act of 3d March, 1809, shall authorize the president

(1) Act February 4,1819. (4) Ibid. sec. 1.—Act 1 May, 1820,

(2) Act 8 May, 1792, sec. 9. sec. 4, 5.—Act 3 March, 1817.

(3) Act 2 March, 1809, sec. 1. (5) Act 30 June, 1834.

to direct any sum appropriated to fortifications, arsenals, armories, customhouses, docks, navy-yards, or buildings of any sort, or to munitions of war, or to the pay of the army or navy, to be applied to any other object of public expenditure^ 1)

But by act of 2d July, 1836, the president, under the restrictions of act of 1st May, 1820, (art. 180, supra,) may transfer from one head of appropriations for fortifications, to that of another for a like object, whenever in his opinion the public interest shall require it.

182. Where any sum of money shall be drawn from the treasury under any Jaw making appropriation for the contingent expenses of intercourse between the United States and foreign nations, the president shall cause the same to be duly settled annually with the accounting officers of the treasury, by causing such money to be accounted for specially in all instances wherein the expenditure thereof may, in his judgment, be made public, and by making a certificate of the amount of such expenditures as he may think it advisable not to specify , and such certificate shall be deemed a sufficient voucher for the sum therein expressed to have been expended.(2)

Section II.

Of the Secretary of the Treasury.

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To cause moneys due to U. S. to be
paid in certain currency 194

To provide clearances, with method
of obtaining fresh, from salt, wa-
ter, endorsed 195

To appoint superintendent of collec-
tion of internal duties 196

To exercise agency over property
of U. 8. in Bank of U. S. 197

To obtain statements from direc-
tors, &c. of such bank 198

To receive dividends and capital
stock of such bank 199

To carry certain moneys to surplus
fund 200

To draw by warrant moneys for war
and navy departments 201

To pay public debts, &c. 202

To distribute weights and measures ib.

Salary of secretary t'A.

It shall be the duty of the secretary,

183. Abt. To digest, prepare, and lay before congress at the commencement of every session, a report on the subject of finance, containing estimates of the public revenue and public expenditures, and plans for support of public credit aDd for improving or increasing the revenues from time to time, for the purpose of giving information to congress in adopting modes of raising the money requisite to meet the public expenditure: to execute such services relative to the sales of lands belonging to tho United States, as may be by law required of him :(3)

184. To annex to the annual estimates of the appropriations required for

(1) Act 3 March, 1817, sec. 1.

(2) Act May 1, 1810, sec. 31793, sec . 2.'

Feb.

(3) Act Sept. 2, 1789, sec. 2.
'May 10, 1800, sec. 1.

the public service, a statement of the appropriations for the service of the year, which may have been made by former acts; and also a statement of the sums remaining in the treasury, or in the hands of the treasurer, as agent of the war and navy departments, from the appropriations of former years, estimating the amount of those sums which will not be required to defray expenses incurred in a previous year; and showing the whole amount which will be subject to the disposition of the executive government, in the year to which the estimates apply :(l)

185. To superintend the collection of the revenue; in performance of which, he may direct the superintendance of the collection of the duties on impost and tonnage, as he shall judge best :(2)

186. To decide on the forms of keeping and stating accounts, and making returns: to grant, under the limitations established by law, all warrants for moneys to be issued from the treasury, pursuant to appropriations by law.-(3)

187. To make report, and give information to either branch of the legislature in person, or in writing, (as he may be required,) respecting all matters referred to him by the senate or house of representatives, or which shall appertain to his office; and generally to perform all such services relative to the finances, as he shall be directed to perform :(4)

188. To cause assays of the foreign gold and silver coins made current by congress, to be had at the mint, at least once in every year, and to make report thereof to congress :(5)

189. To provide by contracts, approved by the president, for rebuilding, when necessary, and keeping in good repair, the light-houses, beacons, buoys, and public piers in the several states, and for furnishing the same with all necessary supplies: and also to agree for the salaries, wages, or hire of the persons appointed by the president, for the superintendance and care thereof :(6)

190. To cause all accounts of the expenditures of public money to be settled within the year, unless the distance of the places where such expenditure occurs be such as to make further time necessary; and in respect to expenditures at such places, to establish, with the assent of the president, fixed periods at which a settlement shall be required :(7)

191. To give such directions to the collectors of the customs, and to prescribe such rules and forms as may appear to him proper, not contrary to law, for obtaining accurate statements of the foreign commerce of the United States :(8)

Such forms shall be such as to exhibit the facts therein required to be stated in the clearest manner, and to show the actual state of commerce and navigation between the United States and foreign countries in each year:

To lay before congress, on the first Monday of December, annually, or as soon thereafter as possible, the statistical accounts of the commerce of the United States with foreign countries :(9)

192. To establish, under the direction of the president, from time to time, such rules and regulations, not inconsistent with the laws of the United States, as the president shall think proper, to secure a just, faithful, and im

(1) Act May 1, 1820, sec. 8.

(2) Act 2 Sept. 1789, sec 2.

8 May, 1792, sec. 6.

(3) Act 2 Sept. 1789, sec. 2.

(4) Ibid.

(5) Act April 10, 1806, sec. 1.

29, 1816, sec. 2.

(6) Act 7 Aug. 1789, sec 3.

(7) Act 3 March, 1817, sec. 13.

(8) Act Feb. 10,1820, sec. 1, 14, 15.

(9) Act May 1, 1820, sec. 1.

partial appraisal of goods, subject to ad valorum duty, imported into the United States, and just and proper entries of the actual value thereof, and of the square yards, parcels, or other quantities thereof, as the case may require, and of such actual value of every of them; and to report all such rules and regulations, with the reasons therefor, to the then next session of congress :(1)

193. To appoint, not exceeding four assistant appraisers at New York, two in Philadelphia, and two in Boston, who shall be practically acquainted with the quality and value of some one or more of the chief articles of importation, subject to appraisement, to be employed in appraising goods in such manner as shall be directed by him.(2)

194. The secretary of the treasury shall adopt such measures as he may deem necessary, to cause, as soon as may be, all duties, taxes, debts, or sums of money, accruing or becoming payable to the United States, to be collected and paid in the legal currency of the United States, or treasury notes, or notes of the bank of the United States, as by law provided and declared, or in notes of banks which are payable and paid on demand, in the said legal currency of the United States: And, from and after the 20th day of February, 1817, no such duties, taxes, debts, or sums of money, accruing or becoming payable to the United States, as aforesaid, ought to be collected or received otherwise than in the legal currency of the United States, or treasury notes, or notes of the bank of the United States, or in notes of banks which are payable and paid on demand, in the said legal currency of the United States.(3)

195. The secretary of the treasury shall cause to be provided, for the use of the several collectors in the United States, printed clearances, on the back whereof, shall be a printed account of the methods which have been found to answer, for obtaining fresh, from salt, water, and of constructing extempore stills of such implements as are generally on board of every vessel, with a recommendation, in all cases where they shall have occasion to resort to this expedient for obtaining water, to publish the result of their trial in some gazette, on their return to the United States, or to communicate h, for publication, to the office of the secretary of state, in order that others may, by their success, be encouraged to make similar trials, and be benefited by any improvements or new ideas w hich may occur to them in practice.^)

196. The secretary of the treasury may commit the immediate superintendance of the collection of the internal duties and direct taxes as may remain outstanding, to such officer of the treasury department, as he may designate.(5)*

197. The secretary of the treasury shall assume and exercise the agency snd direction in behalf of the United States, over property in the bank of the United States, whether the same be standing on the books of the bank in the name of the United States, or of the treasurer of the United States,

(1) Act 19 May, 1828, sec. 10. (4) Resolution 8 May, 1792.

(2) Act 28 May, 1830, sec. 2. (5) Act 23 December, 1817, sec. 2.

(3) Resolution 30 April, 1816.

• The secretary of the treasury, by letter of 30th December, 1819, committed the collection of the outstanding internal duties and direct taxes to the fifth auditor of

collection of the outstanding direct taxes and internal duties, is now assigned to the solicitor of the treasury by the 1st section of the act 29th May, 1830.

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