Examination of certain claims. 149. In the case of claims presented to an Auditor which have not had an administrative examination, the Auditor Sec. 14, ibid. shall cause them to be examined by two of his subordinates independently of each other. Sec. 11, ibid. Treasury rec ords, etc. Sec. 886, R. S. Sec. 17. ibid. See. 10, Mar. 2, 150. The transcripts from the books and proceedings of Certification of the Department of the Treasury, and the copies of bonds, contracts, and other papers, provided for in section eight hundred and eighty-six of the Revised Statutes, shall here- 1895, v. 28, p. 809. after be certified by the Secretary or an Assistant Secretary of the Treasury under the seal of the Department. Sec. 17, ibid., as amended by Sec. 10, act of March 2, 1895 (28 Stat. L., 809). Books and papers to be sub ect to examina tion by accountFeb. 19. 1897, v. 151. All books, papers, and other matters relating to the office or accounts of disbursing officers of the Executive Departments, and commissions, boards, and establishments ing officers. of the Government in the District of Columbia, shall at all 29, p. 550. times be subject to inspection and examination by the Comptroller of the Treasury and the Auditor of the Treasury authorized to settle such accounts, or by the duly authorized agents of said officials. Act of February 19, 1897 (29 Stat. L., 550). Treasury to new methods of accounting, etc. 152. It shall be the duty of the Secretary of the Treas Secretary of ury to make appropriate rules and regulations for carrying make rules for out the provisions of this act, and for transferring or preserving books, papers, or other property appertaining to any office or branch of business affected by it. Sec. 22, act of July 31, 1891 (28 Stat. L., 210). Sec. 22, ibid. Rules, etc., by Heads of Depart Sec. 22, ibid. 153. It shall also be the duty of the heads of the several Executive Departments and of the proper officers of other ments, etc. Government establishments, not within the jurisdiction of any Executive Department, to make appropriate rules and regulations to secure a proper administrative examination of all accounts sent to them, as required by section twelve of this act, before the transmission to the Auditors, and for the execution of other requirements of this act in so far as the same relate to the several Departments or establishments. Sec. 22, ibid. Auditors, etc., Sec. 9, ibid. 154. This act, so far as it relates to the First Comptroller Comptroller, of the Treasury and the several Auditors and Deputy not new officers. Auditors of the Treasury, shall be held and construed to operate merely as changing and their designations and adding to and modifying their duties and powers, and not as creating new officers. Sec. 9, ibid. Transfer of duties to Audi See. 9, ibid. 155. All laws not inconsistent with this act, relating to the Auditors of the Treasury in connection with any mat- tors. ter shall be understood in each case to relate to the Auditor to whom this act assigns the business of the Executive Department or other establishments concerned in that matter. Sec. 9, ibid. Settled claims not reopened. Sec. 23, ibid. New account ing system in 1894. 156. Nothing in this act shall be construed to authorize the reexamination and payment of any claim or account which has heretofore been disallowed or settled. ibid. Sec. 23, 157. The provisions of sections three to twenty-three force October 1, inclusive of this act shall be in force on and after the first day of October, eighteen hundred and ninety-four. Sec. 21, ibid. Sec. 24, ibid. Duties of Audi tors for War and ments. 45, ss. 5, 6, v. 3, p. 367. 158. The Auditors charged with the examination of the Navy Depart accounts of the Departments of War and of the Navy, Mar. 3, 1817, c. shall keep all accounts of the receipts and expenditures of the public money in regard to those Departments, and of Sec. 283, R. S. all debts due to the United States on moneys advanced relative to those Departments; shall receive from the Comptroller the accounts which shall have been finally adjusted, and shall preserve such accounts, with their vouchers and certificates, and record all requisitions drawn by the Secretaries of those Departments, the examination of the accounts of which has been assigned to them. They shall annually, on the first Monday in November, severally report to the Secretary of the Treasury the application of the money appropriated for the Department of War and the Department of the Navy, and they shall make such reports on the business assigned to them as the Secretaries of those Departments may deem necessary and require. accounts of army officers. Mar. 29. 1867, p. 25. Sec. 278, R. S. Settlement of 159. The Second Auditor shall audit and settle the accounts of line officers of the Army, to the extent of the Res., No. 22, v. 15, pay due them for their services as such, notwithstanding the inability of any such line officer to account for property intrusted to his possession, or to make his monthly reports or returns, if such Auditor shall be satisfied by the affidavit of the officer or otherwise that the inability was caused by the officer's having been a prisoner in the hands of the enemy, or by any accident or casualty of war.2 Settlement of advance boun 160. Any moneys paid by a paymaster in the Army to ties paid by pay- an enlisted man as an advance bounty shall be allowed in the settlement of the accounts of the paymaster, notwith masters. 1 For section 3 of the act of July 31, 1894, see paragraph 138; for section 4 of the same statute see paragraph 134; for section 5 see paragraph 135; for section 6 see paragraph 137; for section 7 see paragraph 139; for section 8 see paragraphs 136, 141, 142, 143, 144, and 145; for section 9 see paragraphs 154 and 155; for section 10 sec paragraph 147; for section 11 see paragraph 146; for section 12 see paragraphs 132 and 148; for section 14 see paragraph 149; for section 17 see paragraph 150; for section 21 see paragraph 151; for section 22 see paragraphs 152 and 153; for section 23 see paragraph 156. Section 13 relates to the accounts of certain subordinate officers of the Department of Justice; section 15 to an annual report of expenditures to be rendered to Congress by the Secretary of the Treasury; sections 16, 18, and 19 amend sections 307, 2639, and 3743 of the Revised Statutes; section 20 relates to the duties of collectors of customs. The duties of the Second Auditor of the Treasury were, by section 7 of the act of July 31, 1894 (28 Stat. L., 206), devolved on the Auditor of the Treasury for the War Department. 78, s. 6, v. 12, p. standing the discharge of such enlisted man before serving Mar. 3, 1863, c. the time required by law to entitle him to payment of such 743. moneys. Sec. 280, R. S. overpayments by Mar. 16, 1868, c. 161. The proper accounting officers are authorized, in the Settlement of settlement of the accounts of the paymasters of the Army, paymasters. to allow such credits for overpayments made in good faith 29, v. 15, p. 42. on public account, since the fourteenth day of April, eight- Sec. 281, R. S. een hundred and sixty one, and before the sixteenth day of March, eighteen hundred and sixty-eight, as shall appear to them, by such vouchers and testimony as they shall require, to be just. Evidence of turned to officers men. No. 42, v. 16, p. Sec. 282, R. S. 162. In all cases where it has become necessary for any honorable disofficer or enlisted man of the Army to file his evidence of charge to be rehonorable discharge from the military service of the United and enlisted States, to secure the settlement of his accounts, the account- May 4, 1870, Res. ing officer with whom it has been filed shall, upon applica- 374. tion, by said officer or enlisted man, deliver to him such evidence of honorable discharge; but his accounts shall first be duly settled, and the fact, date, and amount of such settlement shall be clearly written across the face of such evidence of honorable discharge, and attested by the signature of the accounting officer before it is delivered. 163. Whenever the disbursing officer, or agent by whom, Allowance of was issued any check which has been lost, destroyed, or stolen, is dead, or no longer in the service of the United p. States, the proper accounting officer shall, under such regulations as the Secretary of the Treasury may prescribe, state an account in favor of the owner of such original check for the amount thereof, and charge such amount to the account of such officer or agent.' lost checks. 29. Sec. 300, R. S. stores for Feb. 18, 1875, v. 164. All claims of loyal citizens in States not in rebel- Claims lion, for quartermaster's stores actually furnished to the quartermaster's Army of the United States, and receipted for by the proper 18, p. 316. officer receiving the same, or which may have been taken Sec. 300 A,R.S. by such officers without giving such receipt, may be submitted to the Quartermaster-General of the United States, accompanied with such proofs as each claimant can present of the facts in his case; and it shall be the duty of the Quartermaster-General to cause such claim to be examined, and if convinced that it is just, and of the loyalty of the claimant, and that the stores have been actually received, or taken for the use of, and used by the Army, then to report each case to the Third Auditor of the Treasury, with a recommendation for settlement.2 See also section 3646, Revised Statutes, as amended by the act of February 16, 1885 (23 Stat. L., 306), paragraph 515. post. Section 2 of the act of June 16, 1874 (18 Stat L., 75), contained a provision that the Claims for subsistence. 18 p. 316. Sec. 300 B, R.S. 165. All claims of loyal citizens in States not in rebelFeb, 18, 1875, v. lion for subsistence actually furnished to the Army and receipted for by the proper officer receiving the same, or which may have been taken by such officers without giving such receipt, may be submitted to the Commissary-General of Subsistence, accompanied by such proof as each claimant may have to offer; and it shall be the duty of the Commissary-General of Subsistence to cause each claim to be examined, and if convinced that it is just, and of the loyalty of the claimant, and that the stores have actually been received, or taken for the use of, and used by the Army, then to report each case for payment to the Third Auditor of the Treasury with a recommendation for settlement. The provisions of the above two sections shall extend to the State of Tennessee, and to the counties of Berkeley and Jefferson in the State of West Virginia. But the provisions of the above two sections shall not authorize the payment of claims for the occupation of, or injury to, real estate in any State declared in insurrection during the rebellion. Act of February 18, 1875 (18 Stat. L., 316). ESTIMATES AND APPROPRIATIONS. Par. 166. Manner of communicating es timates. Par. 175. Requisitions for War and Navy Departments. 167. Estimates for printing and 176. Application of moneys appro binding. 168. Estimates for salaries. 169. Estimates for public works. 171. Amount of outstanding ap- 172. Estimates to be submitted to 173. Statements to accompany es- priated. 177. No expenditures beyond appropriations. 178. Expenses of commissions and inquiries. 179. Restrictions on contingent, etc., appropriations. 180. Permanent appropriations. 181. Application of balances of appropriations. 182. Disposal of balances after two years. 174. Statement of proceeds of sales 183. Proceeds of certain sales, of old material. etc., of material. Quartermaster-General and the Commissary-General of Subsistence should continue to act upon claims under the act of July 4, 1861, and to report the same to the Secre tary of the Treasury for submission to Congress. The jurisdiction thus conterred was finally withdrawn by the act of March 3, 1883, which contained the following provision: "That hereafter no part of the sums appropriated for the Subsistence and Quartermaster's Departments of the Army shall be used or expended in the investigation of claims under the act of July fourth, eighteen hundred and sixtyfour, entitled 'An act to restrict the jurisdiction of the Court of Claims, and to provide for the payment of certain demands for quartermaster's stores and subsistence supplies furnished to the Army of the United States,' and acts and resolutions amendatory thereof and supplementary thereto." (Act of March 3, 1883, 22 Stat. L., 457.) See also the Bowman Act, paragraphs 332 to 338, post. For statutory provisions respecting the withdrawal of the jurisdiction conferred by this section see note 2 to paragraph 164, ante. 525; Mar. 3, 1875, 370. Sec. 3660, R. S. 166. The heads of Departments, in communicating esti- Manner of communicating estimates of expenditures and appropriations to Congress, or to mates. Aug. 26, 1842, c. any of the committees thereof, shall specify, as nearly as 202, s. 14, v. 5, p. may be convenient, the sources from which such estimates c. 129, s. 3, v. 18, p. are derived, and the calculations upon which they are founded, and shall discriminate between such estimates as are conjectural in their character and such as are framed upon actual information and applications from disbursing officers. They shall also give references to any law or treaty by which the proposed expenditures are, respectively, authorized, specifying the date of each, and the volume and page of the Statutes at Large, or of the Revised Statutes, as the case may be, and the section of the act in which the authority is to be found. Sec. 3660, R. S. 167. The head of each of the Executive Departments, Estimates for printing and and every other public officer who is authorized to have binding. printing and binding done at the Congressional Printing 140, s. 2, v. 17, p. Office for the use of his Department or public office, shall include in his annual estimate for appropriations for the next fiscal year such sum or sums as may to him seem necessary "for printing and binding, to be executed under the direction of the Congressional Printer." 82. May 8, 1872, o. Sec. 3661, R. S. Estimates for salaries. 168. All estimates for the compensation of officers authorized by law to be employed shall be founded upon the Mar. 3, 1855, c. express provisions of law, and not upon the authority of executive distribution.2 169. Whenever any estimate submitted to Congress by the head of a Department asks an appropriation for any new specific expenditure, such as the erection of a public building, or the construction of any public work, requiring a plan before the building or work can be properly completed, such estimate shall be accompanied by full plans 1The policy of Congress in respect to annual appropriations is contained in sections 3660, 3664, 3665, 3675, 3678, 3679, and 3690 of the Revised Statutes. A reading of their provisions will show conclusively, we think, that Congress has restricted in every possible way the expenditures and expenses and liabilities of the Government, so far as executive officers are concerned, to the specific appropriations of each fiscal year. Wilder r. U. S., 16 C. Cls, R., 528, 543 The estimates must relate to expenditures based upon the enactments of Congress and not to the payment of damages. Pitman e. U. S.. 20 ibid., 253, 256. And to expenditures for the public service during the ensuing fiscal year. McCallum e. United States, 17 ibid., 92; Conn. Mut. Life Ins. Co. r. U. S.. 21 ibid., 195, 200. for A statute which fixes the annual salary of a public officer at a designated sum, without limitation as to time, is not abrogated by subsequent enactments appropri ating a less amount for his services for a particular fiscal year, but containing no words which expressly or impliedly repeal it. U.S. r. Langston, 118 U. S., 389. It is otherwise, however, when the sum appropriated is in full compensation the salary of a particular officer, in which case the earlier act is suspended for the time covered by the appropriation. U. S. r. Fisher, 109 U. S., 14; U. S v. Mitchell, ibid., 146. A salary that is established by statute can not be increased nor diminished by executive officers. It is not a subject of contract between such officers. The incumbent of an office is entitled to the salary attached thereto by law, and, if he receives a less sum from disbursing officers, he can claim and receive the balance. Dvere. U. S., 20 C. Cls, R., 166, 171: Adams ». U. S., ibid., 115. Such recovery may be had though, by the terms of his appointment, he was to receive less and though he may have been compelled to execute a receipt in full therefor. Ibid. 175, s. 8, v. 10, p. 670. Sec. 3662, R.S. Estimates for public works. June 17, 1844, c. 693: Mar. 3, 1855, 670: Feb. 27, 1877, 105, s. 2, v. 5, p. c. 175, s. 8. v. 10, p. v. 19, p. 249. Sec. 3663, R.S. |