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OFFICE OF COMMISSIONER OF THE CUSTOMS.
He prescribes the mode of keeping and rendering the accounts of the customs revenue and disbursements, and for the building and repairing custom-houses, &c., and revises and certifies the balances arising thereon.
FIRST AUDITOR'S OFFICE.
He receives and adjusts the accounts of the customs revenue and disbursements, appropriations and expenditures on the account of the civil list and under private acts of Congress, and reports the balances to the Commissioner of the Customs and the First Comptroller, respectively, for their decision thereon.
SECOND AUDITOR'S OFFICE.
He receives and adjusts all accounts relating to the pay, clothing, and recruiting of the army, as well as armories, arsenals, and Ordnance, and all accounts relating to the Indian Department, and reports the balances to the Second Comptroller for his decision thereon.
THIRD AUDITOR’s OFFICE.
He receives and adjusts all accounts for subsistence of the army, fortifications, Military Academy, military roads, and the Quartermaster’s department, as well as for pensions, claims arising from military services previous to 1816, and for horses and other property lost in the military service, under various acts of Congress, and reports the balances to the Second Comptroller for his decision thereon.
FourTH AUDITOR'S OFFICE.
He receives and adjusts all accounts for the service of the Navy Department, and reports the balances to the Second Comptroller for his decision thereon.
FIFTH AUDITOR'S OFFICE.
He receives and adjusts all accounts for diplomatic and similar services performed under the direction of the State Department, and reports the balances to the First Comptroller for his decision thereon.
SIXTH AUDITOR'S OFFICE.
He receives and adjusts all accounts arising from the service of the Post-office Department. His decisions are final, unless an appeal be taken in twelve months to the First Comptroller. He superintends the collection of all debts due the Postoffice Department, and all penalties and forfeitures imposed on postmasters and mail contractors for failing to do their duty; he directs suits and legal proceedings, civil and criminal, and takes all such measures as may be authorized by law to enforce the prompt payment of moneys due to the department; instructing United States attorneys, marshals, and clerks in all matters relating thereto; and receives returns from each term of the United States Courts of the condition and progress of such suits and legal proceedings; has charge of all lands and other property assigned to the United States in payment of debts due the Post-office Department, and has power to sell and dispose of the same for the benefit of the United States.
He receives and keeps the moneys of the United States in his own office, and that of the depositories created by the Act of August 6, 1846, and pays out the same upon warrants drawn by the Secretary of the Treasury, countersigned by the First Comptroller, and upon warrants drawn by the Postmaster-General, countersigned by the Sixth Auditor, and recorded by the Register. He also holds public moneys advanced by warrant to disbursing officers, and pays out the same upon their checks.
He keeps the accounts of public receipts and expenditures; receives the returns and makes out the official statement of commerce and navigation of the United States; and receives from the First Comptroller and Commissioner of Customs all accounts and vouchers decided by them, and is charged by law with their safe keeping.
He superintends all civil suits commenced by the United States (except those arising in the Post-office Department), and instructs the United States attorneys, marshals, and clerks in all matters relating to them and their results. He receives returns from each term of the United States Courts, showing the progress and condition of such suits; has charge of all lands and other property assigned to the United States in payment of debts (except those assigned in payment of debts due the Post-office Department), and has power to sell and dispose of the same for the benefit of the United States.
Secretary of the Treasury ex-officio President. This board directs the building and repairing of light-houses, light-vessels, buoys, and beacons, contracts for supplies of oil, &c.
UNITED STATES COAST survey.
Prof. A. D. Bache, LL.D., is the Superintendent, and he is also Superintendent àWeights and Measures. All the charts of the Government emanate from this OLT1C0.
INTERNAL REVENUE OFFICE.
A Commissioner, who has charge of all matters connected with the Tax Laws.
COMPTROLLER OF THE CURRENCY.
The head of this office has charge of everything connected with the issuing of money. .
The direction and management of the Post-office Department are assigned by the Constitution and laws to the Postmaster-General. That its business may be the more conveniently arranged and prepared for his final action, it is distributed among several bureaus, as follows: The Appointment Office, in charge of the First Assistant Postmaster-General; the Contract Office, in charge of the Second Assistant Postmaster-General; the Finance Office, in charge of the Third Assistant Postmaster-General; and the Inspection Office, in charge of the Chief Clerk.
To this office are assigned all questions which relate to the establishment and discontinuance of post-offices, changes of sites and names, appointment and removal of postmasters, and route and local agents, as, also, the giving of instructions to postmasters. Postmasters are furnished with marking and rating stamps and letter balances by this bureau, which is charged also with providing blanks and stationery for the use of the Department, and with the superintendence of the several agencies established for supplying postmasters with blanks. To this bureau is likewise assigned the supervision of the ocean mail steamship lines, and of the foreign and international postal arrangements.
To this office is assigned the business of arranging the mail service of the United States, and placing the same under contract, embracing all correspondence and proceedings respecting the frequency of trips, mode of conveyance, and times of departures and arrivals on all the routes; the course of the mail between the different sections of the country, the points of mail distribution, and the regulations for the government of the domestic mail service of the United States. It prepares the advertisements for mail proposals, receives the bids, and takes charge of the annual and occasional mail lettings, and the adjustment and exécution of the contracts. All applications for the establishment or alteration of mail arrangements, and the appointment of mail messengers, should be sent to this office. All claims should be submitted to it for transportation service not under contract, as the recognition of said service is first to be obtained through the Contract Office as a necessary authority for the proper credits at the Auditor's office. From this office all postmasters at the ends of routes receive the statement of mail arrangements prescribed for the respective routes. It reports weekly to the Auditor all contracts executed, and all orders affecting accounts for mail transportation; prepares the statistical exhibits of the mail service, and the reports of the mail lettings, giving a statement of each bid; also of the contracts made, the new service originated, the curtailments ordered, and the additional allowances granted within the year.
To this office are assigned the supervision and management of the financial business of the Department, not devolved by law upon the Auditor, embracing accounts with the draft offices and other depositories of the Department, the issuing of warrants and drafts in payment of balances, reported by the Auditor to be due to mail contractors and other persons, the supervision of the accounts of offices under orders to deposit their quarterly balances at designated points, and the superintendence of the rendition by postmasters of their quarterly returns of postages. It has charge of the dead-letter office, of the issuing of postage stamps and stamped envelopes for the prepayment of postage, and of the accounts connected there with. To the Third Assistant Postmaster-General all postmasters should direct their Quarterly returns of i. those at draft offices their letters reporting quarterly the net proceeds of their offices; and those at depositing offices their certificates of deposit; to him should also be directed the weekly and monthly returns of the depositaries of the Department, as well as all applications and receipts for postage stamps and stamped envelopes, and for dead-letters.
To this office is assigned the duty of receiving and examining the registers of the arrivals and departures of the mails, certificates of the service of route agents, and reports of mail failures; of noting the delinquencies of contractors, and preparing cases thereon for the action of the Postmaster-General; furnishing blanks for mail registers, and reports of mail failures; providing and sending out mailbags and mail-locks and keys, and doing all other things which may be necessary to secure a faithful and exact performance of all mail contracts. All cases of mail depredation, of violation of law by private expresses, or by the forging or illegal use of postage stamps, are under the supervision of this office, and should be reported to it. \ All communications respecting lost money, letters, mail depredations, or other violations of law, or mail-locks and keys, should be directed, “Chief Clerk, Postoffice Department.” All registers of the arrivals and departures of the mails, certificates of the service of route agents, reports of mail failures, applications for blank registers, and reports of failures, and all complaints against contractors for irregular or imperfect service, should be directed, “Inspection-office, Post-office Department.”
The Navy Department consists of the Navy Department proper, being the office of the Secretary and of five bureaus attached thereto, viz.: Bureau of Navy-yards and Docks; Bureau of Construction, Equipment, and Repair; Bureau of Provisions and Clothing; Bureau of Ordnance and Hydrography; and the Bureau of Medicine and Surgery. . The following is a statement of the duties of each of these offices.
The Secretary of the Navy has charge of everything connected with the naval establishment, and the execution of all laws relating thereto is intrusted to him, under the general direction of the President of the United States, who, by the Constitution, is Commander-in-chief of the Army and Navy. All instructions to commanders of squadrons, and commanders of vessels, all orders of officers, commissions of officers both in the navy and marine corps, appointments of commissioned and warrant officers, orders for the enlistment and discharge of seamen, emanate from the Secretary’s office. All the duties of the different bureaus are performed under the authority of the Secretary, and their orders are considered as emanating from him. The general superintendence of the marine corps forms, also, a part of the duties of the Secretary, and all the orders of the commandant of that corps should be approved by him.
BUREAU OIF NAVY-YARDS AND DOCKS.
All the navy-yards, docks, and wharves, buildings and machinery in navyyards, and everything immediately connected with them, are under the superintendence of this bureau. It is also charged with the management of the Naval Asylum.
BUREAU of CONSTRUCTION, EQUIPMENT, AND REPAIR.
The office of the Engineer-in-chief of the Navy is attached to this bureau, who is assisted by three assistant engineers. This bureau has charge of the building and repairs of all vessels-of-war, purchase of materials, and the providing of all vessels with their equipments, as sails, anchors, water-tanks, &c. The Engineerin-chief superintends the construction of all marine steam-engines for the navy, and, with the approval of the Secretary, decides upon plans for their construction.
BUREAU OF PROVISIONS AND CLOTHING.
All provisions for the use of the navy, and clothing, together with the making of contracts for furnishing the same, come under the charge of this bureau.
BUREAU OF ORDNANCE AND HYDROGRAPHY.
This bureau has charge of all ordnance and ordnance stores, the manufacture or purchase of cannon, guns, powder, shot, shells, &c., and the equipment of vesselsof-war, with everything connected therewith. It also provides them with maps, charts, chronometers, barometers, &c., together with such books as are furnished ships-of-war. “The United States Naval Observatory and Hydrographical Office,” at Washington, and the Naval Academies at Annapolis and Newport, are also under the general superintendence of the chief of this bureau.
BUREAU OF MEDICINE AND STURGERY.
Everything relating to medicines and medical stores, treatment of sick and wounded, and management of hospitals, comes within the superintendence of this bureau.
This Department is in charge of the Secretary of War, one regular Assistant and two temporary Assistant Secretaries. The following bureaus are attached to this Department:
CoMMANDING GENERAL'S OFFICE.
The duties of this officer comprise the arrangement of the military forces, and the superintendence of the recruiting service; he attends to the discipline of the army; orders courts-martial; and it is his province to see that the laws and regulations of the army are enforced. This office is usually located in Washington, but wherever it may be, it is called the Headquarters of the Army.
In this office are kept all the records which refer to the personnel of the army, the rolls, &c., and where all military commissions are made out; all orders which emanate from Headquarters or the War Department proper, pass through this office; and here are received all the annual returns from the army and militia of the United States. .
The objects of this bureau are to insure an efficient system of supply, and to give facility and effect to the movements and operations of the army. It also has control of the barracks, and furnishes the clothing and all transportation that may be required for the army.
All the disbursements in money are made to the army from this office.
COMMISSARY-GENERAL'S OFFICE. This office is charged with the duty of purchasing and issuing all rations to the army. SURGEON-GENERAL's OFFICE. All matters connected with medicine and surgery, are under the control of this
office, as well as the management of the sick and wounded, and also all the hospitals.
In addition to a general direction of all matters connected with the Engineer Corps of the army, this office is also charged with the care of the Military Academy at West Point.
This bureau has charge of all topographical operations and surveys for military purposes, and for purposes of internal improvement, and of all maps, drawings, and documents relating to those duties.
This office is charged with the control of the arsenals and armories, and has the superintendence of the manufacture of the arms and cannon, and the custody of all ordnance stores.