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are pending in said courts, as of those which may have been decided during such term, accompanied by a certificate of the clerk of such court; and the solicitor shall make constant and strict comparisons and examinations of such returns, and of the reports made by the collectors of bonds delivered to the attorneys for suit; and if it shall appear that any collector shall make return of any bond as in suit, or delivered for suit, which is not, at the time, in suit, or delivered for suit, or shall return any bond as in suit, for the whole amount thereof, when part thereof has been paid to him, or as in suit for more than is actually due thereon, the solicitor shall, immediately upon discovery thereof, communicate the same to the president.(l)
253. Whenever any suit for the recovery of any fine, penalty, or forfeiture, shall be instituted, a statement of such suit shall be immediately transmitted to the solicitor by the attorney instituting it; and whenever any seizure shall be made for the purpose of enforcing any forfeiture, the collector, or other person causing such seizure to be made, shall, in like manner, immediately give information thereof to such solicitor.(2)
254. The solicitor shall have power to instruct the district attorneys, marshals, and clerks of the circuit and district courts of the United States, in all matters and proceedings, appertaining to suits in which the United States is a party, or interested, and cause them, or either of them, to report to him from time to time, any information he may require in relation thereto.(3)
255. He shall, with the approbation of the secretary of the treasury, establish such rules and regulations, not inconsistent with law, for the observance of collectors, district attorneys, and marshals, respecting suits in which the United States are parties, as may be deemed necessary for the just responsibility of those officers, and the prompt collection of all revenues and debts due and accruing to the United States.(4)
256. All moneys recovered by the solicitor, or under his direction, shall be reported by him to the officer from whom the bond or other evidence of debt was received, and proper credit be given therefor, and he shall report in like manner all credits allowed by due course of law on any suits under his direction.(5)
257. The solicitor shall obtain from the several district attorneys of the United States, full and accurate accounts of all causes and actions pending in the courts of the United States, in which the United States shall be plaintiffs, on the fourth day of July next; and shall cause an intelligible abstract thereof, showing the names of the parties in each suit, the cause of action, the time of its commencement, and such other matters as may be necessary to full information respecting the same, to be prepared and laid before congress at the commencement of the next session.(6)
258. The attorney general of the United States shall, at the request of the solicitor, advise with and direct him, as to the manner of conducting the suits, proceedings, and prosecutions aforesaid, and shall receive in addition to his present salary the sum of five hundred dollars per annum.(7)
259. The solicitor may, with the approbation of the secretary of the treasury, employ one clerk, who shall receive a salary of eleven hundred and fifty dollars per annum.(8)
260. The solicitor of the treasury is authorized, in all cases where the
(1) Act 29th May, 1830, sec. 3. (5) Ibid. sec. 6.
(2) Ibid. sec. 4.' (6) Ibid. sec. 8.
(3) Ibid. sec. 5. (7) Ibid. sec. 10.
(4) Ibid. sec. 7. (8) Ibid. sec. 11.
estates of insolvent debtors have been, or hereafter shall be, assigned to the United States, under the act of the sixth of June, seventeen hundred and ninetyeight, entitled, "An act providing for the discharge of persons imprisoned for debts due to the United States," to sell such estates, whether real or personal, at such time and in such manner as, with the approbation of the secretary of the treasury, he shall think fit, for the best price that can be had therefor, and to make all needful conveyances, assignments, or transfers, of the same, to the purchaser or purchasers.(l)
261. At any and every sale, on executions at the suit of the United States, of lands or tenements of a debtor, it shall be lawful for the United States, by such agent as the solicitor of the treasury shall appoint, to become the purchaser of such lands and tenements: Provided, That in no case shall such agent bid in behalf of the United States for a greater amount than that of the judgment for which such estate may be exposed to sale, and the costs; and it shall be the duty of the marshal of the district in which such sale shall be held, in case such purchases shall be made, to make all needful conveyances, assignments, and transfers, to the United States; and the solicitor of the treasury is authorized, with the approbation of the secretary of the treasury, to sell and convey the said lands and tenements in the same manner as is directed by the preceding article in respect to lands and tenements assigned by insolvent debtors.(2)
262. Nothing herein contained shall be deemed or construed to take away or impair any other remedy which the United States may be now entitled to have against the person or property of debtors, to enforce the satisfaction of judgments obtained or which may hereafter be obtained.(3)
Naval and military supplies how Contracts to be deposited with compcontracted for—accounts to be troller 268
rendered to auditor 263 Agents for contracts, &c. to be ap
Contracts, how made 264 pointed by president and senate 269
Annual statement of contracts and Agents and pursers to give bond 270 contingent expenses to be laid be- No advances of money to be made fore congress 265 exceptions—heads of depart
Contracts to be made under appro- ments, 8cc. to report to congress
priation—exceptions 266 contingent expenses 271
No land to be purchased unless authorized by law 267
Art. 263. Al l purchases and contracts for supplies or services for the military and naval service of the United States, shall be made by or under the direction of the chief officers of the departments of war and the navy respectively; and all agents or contractors for such supplies or services, shall render their accounts for settlement to the proper auditor of the treasury. (See auditors.) (4)
264. Such contracts and those made by or under the direction of tho secretary of the treasury, shall be made either by open purchase or by previously advertising for proposals therefor.(5)
(1) Act 26th May, 1824, sec. 1.—Act (3) Act 26th May, 1824, sec. 3.
29th May, 1830, sec. 1.—Act 7th May, (4) Act 16th July, 1798. 3d March, 1800, sec. 1. 1817.
(2) Ibid. Ibid. (5) Act 3d March, 1809, sec. 5.
265. An annual statement of all such contracts and purchases, and of the expenditure of the moneys appropriated for the contingent expenses of the military establishment, for the contingent expenses of the navy of the United States, and for the discharge of miscellaneous claims, not otherwise provided for and paid at the treasury, shall be laid before congress at the beginning of each year by the secretary of the proper departmental)
266. The secretary of the treasury, secretary of war, secretary of the navy, and the postmaster-general, shall annually lay before congress a statement of all the contracts which have been made in their respective departments, during the year preceding such report, exhibiting in such statement the name of the contractor, the article or thing contracted for, the place where the article was to be delivered or the thing performed, the sum to be paid for its performance or delivery, the date and duration of the contract.(2)
No contract shall be made by the secretary of state, of the treasury, of the department of war or of the navy, except under a law authorizing the same, or under an appropriation adequate to its fulfilment; and excepting also, contracts for the subsistence and clothing of the army or navy, and contracts by the quartermaster's department, which may be made by the secretaries of those departments.(3)
267. No land shall be purchased on account of the United States, except under a law authorizing such purchase.(4)
268. All contracts to be made by virtue of any law of the United States, to be in any manner connected with the settlement of public accounts, shall be deposited in the office of the comptroller of the treasury of the United States within ninety days after their dates, respectively. (See post office.) (5)
269. Exclusively of the paymasters of the army, pursers of the navy, military agents, and other officers already authorized by law, no other permanent agents shall be appointed, either for the purpose of making contracts, or for the purchase of supplies, or for the disbursement in any other manner, of moneys for the use of the military establishment, or of the navy of the United States, but such as shall be appointed by the president, with the advice and consent of the senate: But, the president may, in the recess of the senate, appoint all or any of such agents, which appointments shall be submitted to the senate, at their next session, for their advice and consent; and the president may, until otherwise provided by law, fix the number and compensation of such agents: Provided, That the compensation allowed to either shall not exceed one per centum on the public moneys disbursed by him, nor in any instance the compensation allowed by law to the purveyor of public supplies.(6)
270. Every agent appointed by virtue of the next preceding article, and every purser of the navy, shall give bond, with one or more sufficient sureties, in such sums as the president may direct, for the faithful discharge of the trust reposed in him.(7)
271. No advance of public money shall be made in any case whatever; but in all cases of contracts for the performance of any service, or the delivery of articles of any description for the use of the United States, payment shall not exceed the value of the service rendered, or of the articles delivered previously to such payment. But it shall be lawful under the special direction of the president, to make such advances to the disbursing officers of the government as may be necessary to the faithful and prompt discharge of their
(1) Act 3d March, 1809, sec. 5. (5) Act 16th July, 1798, sec. 6.—Act
(2) Act 31st April, 1808, sec. 5. March 3d, 1825, sec. 10.
(3) Act of May 1st, 1820, sec. 6. (6) Act March 3d, 1809, sec. 3.
(4) Ibid. sec. 7. (7) Ibid. sec. 4, cL 1.
respective duties, and to the fulfilment of the public engagements; and the president may direct such advances as he may deem necessary and proper, to persons in the military and naval service, employed on distant stations, where the discharge of the pay and emoluments to which they may be entitled cannot be regularly effected.(l)
The secretaries of state, of the treasury, of the war and navy departments, the postmaster-general, and the secretary of senate and clerk of the house of representatives, shall lay before congress, in lieu of the statement now required by law, during the first week in each annual session of congress, a statement of the expenditures made by them respectively from the contingent funds of their respective departments and offices; that of the secretary of state to include all the contingent expenses of foreign intercourse, and of all missions abroad, except such expenditures as are settled upon the certificate of the president; said statements to be abstracts of the accounts, with the names of all persons to whom payments have been made, and the amount paid to each.(2)
Of the place and manner of keeping and settling Public Accounts.
Accounts against U. S. to be settled
Officers or agents to render quar-
Penalty for omission 274
Security not impaired by dismissal 275
Certain officers to keep money in
Certain credits allowed to persons
Compensation not allowed to persons
Art. 272. 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, shall be settled, and adjusted in the treasury department.(3) All accounts in the public offices shall be kept in dollars, dimes, cents and mills.(4)
273. Every officer or agent of the United States, who shall receive public money which he is not authorized to retain, as salary, pay, or emolument, shall render his accounts quarter yearly to the proper accounting officers of the treasury, with the vouchers necessary to the correct and prompt settlement thereof, within three months, at least, after the expiration of each successive quarter, if resident within the United States; and within six months if resident in a foreign country: nothing herein contained shall be construed to restrain the secretaries of any of the departments from requiring such retarns from any officer or agent, subject to the control of such secretaries, as the public interest may require.(5)
274. Every such officer or agent who shall offend against the provisions of [articles 271—273,] shall, by the officer charged with the direction of the department to which he is responsible, be promptly reported to the president^ and dismissed from the public service, unless he shall account satisfactorily to the president for his default.(6)
275. No security given to, or obligation entered into with the government, shall be in any wise impaired, by the dismissing any officer, or from failure
(1) Act January 31st, 1823.
(2) Act 9th May, 1836, sec. 2.
(3) Act March 3d, 1817, sec. 2.
(4) Act April 2d, 1792, sec. 20.
(5) Act January 31st, 1823, sec. 2.
(6) Ibid. sec. 3.
of the president to dismiss any officer coming under the provisions of this act.(l)
276. The paymaster of the army, the military agents, the pursers of the navy, and the agents appointed by virtue of article 269, shall, whenever practicable, keep the public moneys in their hands, in some incorporated bank, to be designated by the president of the United States, and shall make monthly returns, in such form as may be prescribed by the treasury department, of the moneys received and expended during the preceding month, and of the unexpended balance in their hands.(2)
277. In the settlement of accounts of persons remaining charged on the books of the third auditor of the treasury, with public moneys advanced prior to the first day of July, 1815, the proper accounting officers may admit to the credit of such persons, respectively, the amount of any expenditures made by them which were at the time authorized by law or regulations, notwithstanding regular vouchers for the same may not be produced, if the impracticability of producing such vouchers shall be proved to the satisfaction of the accounting officers; and the evidence exhibited in lieu thereof, shall be the best the nature of the several cases will admit of, and such as will be received in courts of justice: But the credits to be allowed shall in no case exceed in amount the sums with which such persons respectively shall be charged on the books of the third auditor.(3)
Whenever in the settlement of the accounts, a difference of opinion shall arise between the accounting officers, as to the extent of the credits to be allowed by virtue of the foregoing article, such case shall be referred to the secretary of war, whose decision shall be conclusive.(4)
278. That no money appropriated by the appropriation acts, shall be paid to any person for his compensation, who is in arrears to the United States, until such person shall have accounted for, and paid into the treasury, all sums for which he may be liable: Provided, That nothing herein contained shall be construed to extend to balances arising solely from the depreciation of treasury notes received by such person to be expended in the public service; but, in all cases where the pay or salary of any person is withheld, in pursuance of this act, it shall be the duty of the accounting officer, if demanded by the party, his agent, or attorney, to report forthwith to the agent of the treasury department, the balance due; and it shall be the duty of the said agent, within sixty days thereafter, to order suit to be commenced against such delinquent and his sureties.(5)
But the foregoing provision shall not be construed to authorize the pension of any pensioner to be withheld.(6)