added up and the footings stated, and from the footing of the column appropriated to the area of the lands located, there is to be deducted the aggregate area of the excesses over the quantity exhibited upon the the face of the warrants or scrip, the remainder, after making said deduction, being the proper area to insert in your fee statement under the heading "Quantity actually located."

5th. The area of homestead entries that are by permission of this office entered without fees and commissions must be omitted from your homestead abstracts.

6th. Where cash is substituted for a warrant or scrip location that has been adjudged invalid, the area of such entries must not appear in your cash abstracts.

7th. The fees to be collected upon locations made with military warrants and college scrip, are to be computed upon the area expressed upon the face thereof, regardless of any deficit there may be in the tract or tracts upon which the same is located (see circular of November 21, 1856, which supersedes our circular of September 14, 1852, also circular from this office dated March 10, 1869.)

8th. In preparing your monthly abstracts you will select the number of sheets required and place them together in book form in order that that they may be properly bound, and in addition to the instructions contained in the seventh clause of our circular dated July 1, 1871, indorse on said abstracts the lowest and highest numbers that appear on the same.

9th. In pre-emption cases you will be particular to see that the number and date of the declaration is indorsed, in red ink, on the back of the appropriate certificate or application, as the case may be. will also observe this rule in the commutation of homestead entries.


10th. The number of the excess receipt, if any, must be indorsed, in red ink, on the back of the case with which it may be connected. All excess receipts should be sent up with your cash returns. Your special attention is directed to the third clause of our circular dated July 1, 1871. (No. 607)

11th. In view of the inconvenience attendant upon the rapid accumulation of letters upon the files of this office, it becomes necessary to modify the requirements of our circular of the 20th July, 1853, so far as it relates to the manner of transmitting your respective monthly returns. Hence, in future, instead of sending a special letter with each description of returns, you will advise us by a single letter, stating the number of packages transmitted and the contents of each package. Be particular to see that they are all forwarded in the same mail, and that no portion of them are sent up until the close of the month.

12th. The Receiver's regular quarterly returns, also any Indian accounts that may be due from his office, should all be inclosed in one package and sent up by special letter. For further instructions in regard thereto, he will be governed by rule six of our circular of July 1, 1871, which is applicable to quarterly as well as monthly accounts. Be pleased to acknowledge the receipt of this circular.

Very respectfully, WILLIS DRUMMOND, Commissioner. REGISTER AND RECEIVER AT

No. 609.


DEPARTMENT OF THE INTERIOR, GENERAL LAND-OFFICE, Washington, D. C., July 6, 1874. GENTLEMEN:-The monthly returns received at this Office from the several District Land Offices are found, on examination, to present cases of discrepancies and other errors of various kinds, so numerous and so glaring as to show that the instructions to Registers and Receivers heretofore prescribed by this Office, enjoining upon them the careful examination and comparison of the respective returns, the one with the other, and each with the applications, plats and tract-books, with a view to detecting any errors that may exist therein, before transmitting them to this Office, are not faithfully complied with; but that, while certificates are attached to the several abstracts by the Registers and Receivers setting forth that they have made such examinations and comparisons, and that the returns are correct, such certificates must often be regarded as mere form, and not as indicating a substantial and bona fide compliance with the instructions calling therefor. The consequence is, that much labor is thrown upon this Office not properly incident to its business, in correcting discrepancies and other errors found in the returns from the District Offices, and leading also to great loss and inconvenience to the individuals concerned.

It is the object of this to call attention to instructions heretofore given on the subject-see the 7th section of the Circular of July 1, 1871-and to the importance of your complying therewith, not merely as a form, but in good faith, so as to give them the effect intended. In so doing, I would also remind you that the tract-books in your office must be kept posted up from day to day, so that a comparison of your monthly returns with them may have the intended effect of enabling you to detect errors which may exist in the former. You will, therefore, in certifying your monthly abstracts, as required, add to your certificate that the tract-books in your office with which they are compared are fully posted up to date, taking care to see that such is the fact.

A faithful compliance with the requirements alluded to is regarded as of the first importance for the proper transaction of the public business, and, hereafter, should the character of the returns received be such as to show that any officer has failed to discharge his duty in this respect, it will be considered a sufficient reason for reporting him to the head of the Department for removal from office. Very respectfully, your obedient servant,

S. S. BURDETT, Commissioner.


No. 610.


To Collectors and Surveyors of Customs, Collectors of Internal Revenue, Receivers of Public Moneys for Lands, Marshals, Clerks of Courts, and all other Officers or Agents of the United States engaged in collecting, depositing, or transmitting public moneys.

The following regulations, based upon specific provisions of law, for

the violation of which penalties of a severe character are provided, are hereby prescribed, and a strict compliance therewith is enjoined. Should any modification of these regulations be advisable in special instances, the necessary instructions will be given by letter from the Secretary of the Treasury.


Collectors and surveyors of customs, collectors of internal revenue, and receivers of public moneys, living in the same city or town with an assistant treasurer or designated depositary, must deposit their receipts at the close of each day. Officers at such a distance from a depositary that daily deposits are impracticable must forward their receipts as often as they amount to one thousand dollars, and at least once in each month, without regard to the amount accumulated.

All collections must be deposited to the credit of the Treasurer of the United States, except moneys paid by parties to collectors of internal revenue, in lieu of fines, penalties, and forfeitures, or upon compromises, which must be deposited to the credit of the Secretary, as heretofore.

Receipts of coin must not in any case be deposited in a National Bank Depositary.

District attorneys, marshals, and clerks of courts, who receive public moneys accruing to the United States from fines, penalties, and forfeitures, fees, costs, forfeiture of recognizances, debts due the United States, interest on such debts, sales of public property, or from any other sources, will deposit the same in accordance with the foregoing paragraphs, except moneys accruing from customs and internal revenue cases, which should be paid to the collector or surveyor of customs or collector of internal revenue of the district in which the case arose. The Department encourages the practice of a deputy collector or agent depositing directly with the depositary, in the name of his principal, believing that greater economy and dispatch will thereby be attained. In such cases, the depositor will take certificates of deposit in the name of the Collector or other officer whose agent he is, or for whom he is acting, and dispose of them as hereinafter provided.


All moneys advanced from the Treasury to, or coming into the hands of, any officer or agent of the government for disbursement, must be deposited to his official credit, as such disbursing officer or agent, and drawn upon only in his official capacity.

Deposits of such moneys may be made with the treasurer, an assistant treasurer, or any designated depositary of the United States, if specially authorized by the Secretary of the Treasury for that purpose under the Act of June 14, 1866, and not otherwise. In case no such special authority has been given to a convenient depositary, application should be made to the Secretary of the Treasury for such authorization.


All original certificates of deposits issued for public moneys should be forwarded immediately by the depositors to the Secretary of the Treasury, except

1. Those issued to judicial officers, which should be sent to the Solicitor of the Treasury, with an explanation, in detail, of the nature of the deposits.

2. Those issued for deposits for use of the Post Office Department, which should be sent to the Third Assistant Postmaster General.


Receipts given to district attorneys, marshals, or clerks, for moneys paid by them to collectors and surveyors of customs, should be sent to the Solicitor of the Treasury, and similar receipts from collectors of internal revenue should be sent to the Commissioner of Internal Revenue. Receipts given to an officer for deposits of his disbursing funds to his own credit should be retained by him for his own security.

Reference is hereby made to the Secretary's circulars of December 15, 1869, relative to the transportation of public moneys by express, and November 23, 1869, relative to disbursing funds, and to the acts of August 6, 1846, March 3, 1857, and June 14, 1866.

GEO. S. BOUTWELL, Secretary of the Treasury.

No. 611.


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SIR-The want of accurate information which should be furnished by officers of the Government who deposit moneys to the credit of the Treasurer of the United States, and the consequent errors in the Certificates of Deposit issued, causes serious inconvenience and much embarrassment in the transaction of public business. I therefore request that, in future, when you deposit money to my credit, you will give exact information to the officer with whom the deposit is made as to the definite source from which the money was derived; especially stating, separately and specifically, the several classes of revenue, and making clear distinction between a Revenue Deposit and a Repay Deposit.

Customs, Tonnage, Marine-hospital Tax, Storage, Labor, and Drayage; Services of Officers; Fines, Penalties, and Forfeitures; Emolument Fees, Steamboat or Inspection Fees, Licenses to Pilots or Engineers, Mileage to Examiners; Internal Revenue Collections, Sales of Internal Revenue Stamps, Storekeepers' Salaries; Judiciary Fines, Penalties, and Forfeitures; Judiciary Emolument Fees; Sales of Public Lands, Sales of Indian Lands, Homestead Fees, Pre-emption Fees, Stumpage, Final Proofs, Commissions, Locating Agricultural College Scrip, Locating Military Bounty-land Warrants; Captured and Abandoned Property; Direct Tax from States; Consular Fees; Indian-trust Funds; Patent Fees; Surveys of Public Lands; Rent of Public Buildings; Semi-annual Duty; Sales of Government Property under Section 5, Act of May 8, 1872, viz:

"That all proceeds of sales of old material, condemned stores, supplies, or other public property of any kind, shall hereafter be deposited and covered into the Treasury as miscellaneous receipts, on account of 'proceeds of Government property,' and shall not be withdrawn or applied except in consequence of a subsequent appropriation made by law; and a detailed statement of all such proceeds of sales shall be included in the appendix to the book of estimates. But this section shall not be held to repeal the existing authority of law in relation to marine hospitals, revenue cutters, the clothing fund of the navy, or the sale of commissary stores to the officers of

the army. And it shall be the duty of the Register of the Treasury to furnish to the proper accounting officers copies of all warrants covering such proceeds, where the same may be necessary in the settlement of accounts in their respective offices."



and an Act amendatory thereof, viz:




"An Act to amend the fifth section of an Act entitled 'An act making appropriations for the legislative, executive and judicial expenses of the Govern ment for the year ending June thirtieth, eighteen hundred and seventythree, and for other purposes.'

"Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the fifth section of the act approved May eighth, eighteen hundred and seventy-two, making appropriations for the legislative, executive, and judicial expenses of the Government for the year ending June thirtieth, eighteen hundred and seventy-three, shall not be held to apply to materials, stores or supplies sold to officers and soldiers of the army, or to exploring or surveying expeditions authorized by law, and that said section shall not be held to repeal such part of paragraph 1032, Revised Army Regulations of eighteen hundred and sixty-three, as provides that the expenses of sales of military stores or supplies regularly condemned will be paid from their proceeds.

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Approved June 8, 1872."

are Revenues, and must be separately stated in the Certificates of Deposit in each case.

Repayments are simply the redeposit to my credit of moneys previ ously advanced to U. S. Disbursing Officers, and the few exceptional deposits as provided in the above-cited Acts. In making deposits of this character, you should know and state-1st, that it is a repayment; 2d, the bureau or officer, and date (year) of the appropriation, to which it belongs; and, 3d, the source from which the money was receivedwhether from the Treasury direct, by requisition in your favor, or otherwise.

When you are authorized by the Secretary or by this Office to deposit money by your check on your account or in kind to my credit in one office, which money is to be paid or placed to your credit in some other office, the transaction, and only such an one, is a "Transfer of Funds from (the office where you are to be paid) to (the office where you deposit) as per Secretary's (or Treasurer's) letter 187-." Very respectfully,

F. E. SPINNER, Treas. U. S.

No. 612.


December 15, 1869.

It is deemed advisable, because of the changes which have taken place in the local revenue offices since the issue of Department's Circular dated October 1, 1866, upon the subject of transportation of the public revenue by express, and the non-observance of the regulations, either from want of information or neglect, to reissue that circular with some necessary modifications, and the especial attention of all revenue and depositary officers is called to the following regulations, which are furnished for their information and guidance, and are to be strictly observed:

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