of appropriations made for the War and Navy Departments, also abstracts and tabulated forms showing separate ac counts of moneys received from internal duties. He must also transmit to Congress copies of each of the accounts of the superintendent of the Treasury buildings; also all amounts expended under the head of " contingent expenses" in the several Bureaus of the Treasury Department, all amounts paid for furniture and repairs of furniture, and those received from the disposal of furniture. Whenever the President designates an officer to perform the duties of another officer, the Secretary must cause notice of such designation to be given to all the accounting officers. There are many other specific powers and duties conferred upon the Secretary relating to the public credit, the safekeeping and disbursement of the public moneys; to commerce and navigation; to accounts, public property, and miscellaneous subjects, including appropriations and payment of claims. PUBLIC PROPERTY. The rent or sale of any unproductive lands or other public property acquired under judicial process or otherwise, in the collection of debts due the United States, requires the Secretary's approval. The Secretary may direct the Solicitor of the Treasury to cause a stipulation for the discharge of any property owned or claimed by the United States, or in which the United States has an interest, from seizure or attachment, as security or satisfaction of any claim made against such property, in any judicial proceeding under the laws of any State, district, or Territory. He may receive on the same terms as the original bequest of James Smithson such sums as the Regents of the Smithsonian Institution may see fit to deposit, not exceeding, with the original bequest, one million dollars. He may defer the operations on any public buildings for which an appropriation has been made, but not commenced, or he may proceed with the same when, in his opinion, the public interests require it. He may set aside any selection made of a site for a public building when, in his opinion, the location was not made solely with reference to the interests and convenience of the public and the Government. Before any new buildings for the use of the United States are commenced, the plans and full estimates therefor must be prepared and approved by the Secretary of the Treasury, the Postmaster-General, and the Secretary of the Interior. FORCE IN SECRETARY'S OFFICE. 1200 900 .................. 720 1400 1000 1200 1200 720 7 messengers, each..... 7 assistant messengers, each...... 66 each. 58 watchmen, each........ 1 assistant engineer....... ................................................. 75 charwomen or cleaners, each......... 180 The Secretary may make such conditions in the interest of the Government for the preservation, sale, or collection of any property or proceeds thereof which may have been wrecked or abandoned, being within the jurisdiction of the United States, which ought to come to the United States, or for recovery of any moneys, dues, or other interests lately in possession or due the so-called Confederate States or its agents, and now belonging to the United States, by any person or corporation, and allow just FIRST ASSISTANT SECRETARY. and reasonable compensation out of the The general supervision of all the work money or property to any person giving assigned to the Divisions of Appointinformation, or who shall actually pre- ments; Public Moneys; Revenue Maserve, collect, surrender, or pay the same. I rine; Stationery, Printing, and Blanks; ASSIGNMENT OF BUSINESS AND DU- Loans and Currency; Bureau of Engraving and Printing; and Bureau of the Mint. The signing of all letters and papers as Assistant Secretary, or "by order of the Secretary," relating to the business of the foregoing Divisions and Bureaus, that do not by law require the signature of the Secretary of the Treasury. The performance of such other duties as may be prescribed by the Secretary, or by law. SECOND ASSISTANT SECRETARY. The general supervision of all the work assigned to the Divisions of Customs; Special Agents; Internal Revenue and Navigation; Warrants, Estimates, and Appropriations; and to the Offices of Supervising Architect; Supervising Surgeon-General of Marine Hospitals; Bureau of Statistics; and Supervising Inspector-General of Steamboats. The signing of all letters and papers as Assistant Secretary, or "by order of the Secretary," relating to the business of the foregoing Divisions that do not by law require the signature of the Secretary of the Treasury, and the signing, instead of the Secretary, of certain warrants under Section 246 of the Revised Statutes. The performance of such other duties as may be prescribed by the Secretary, or by law. CHIEF CLERK. fuel, lights, water, and miscellaneous items for public buildings under control of the Treasury Department; the keeping of the accounts of said expenditures and the preparation of all reports relating thereto, the supervision of the accounts of the custodians of public buildings, and the keeping of an account of all property in buildings under the control of the Treasury Department. The distribution of the mail; the custody of the records and files and library of the Secretary's Office, the answering of calls from Congress, other Departments, the Court of Claims, and elsewhere, for copies of papers, records, etc. The compilation and publication of the monthly digest of circulars and decisions of the Secretary. Supervision of all the official correspondence of the Secretary's Office, so far as to see that it is expressed in correct and official form; the enforcement of the general regulations of the Department, and the charge of all business of the Secretary's Office not assigned to some one of the Divisions or Bureaus attached to the office. DIVISION OF APPOINTMENTS. The supervision of all matters relating to the appointment, removal, promotion, or suspension of the officers, clerks, messengers, etc., under the control of the Treasury Department, and the custody of papers pertaining thereto; including the examination of applications and recommendations for appointment or employment, and the preparation of commissions therefor; the examination and The supervision, under the immediate direction of the Secretary and Assistant Secretaries, of the duties of the clerks and employés connected with the Depart-investigation of all complaints and ment. The superintendence and custody of all buildings or parts of buildings occupied by the Treasury Department in this city, and supervision over the force which is in any way connected with the care of them; the transmission of the mails between the Department and the Post-Office; the care of all horses, wagons, and carriages employed in the transaction of Departmental business; and the direction of those persons employed as engineers, machinists, firemen, or laborers, who are paid from the appropriation for contingent expenses of the Department. The expenditure of the appropriations for contingent expenses of the Treasury Department; for furniture and repairs of same for public buildings under control of the Treasury Department; for charges against officials or employés, except when such investigation is otherwise specially directed; the preparation of reports required by law to be laid before Congress by the Secretary of the Treasury, relative to the employment and compensation of persons in various branches of the public service; and the preparation and publication of the United States Treasury Register. Also the preparation of the material for the Biennial Register, or Blue Book of the United States, so far as the Treasury Department and its several branches are concerned. The verification of all pay-rolls of the Department and all vouchers for salaries of steamboat inspectors, custodians, engineers, firemen, and janitors; the inspection of the accounts of Internal There are 131 Collection Districts and ports, with 194 principal or Presidential, and 3530 subordinate appointments; all of which are made out and recorded in the Division, involving a great number of details. The testimonials in favor of, charges against the applicant or nominee, as well as the papers for and against the incumbent of the office (which are often voluminous), are examined and briefed for the Secretary's information. of the character and qualifications of the nominee, and a hearing of the complaints against and commendations in favor of the incumbent of the office, if there be one. Every one of these appointments is recorded in proper registers, and all action taken in respect to them is kept posted up to date, so that a complete record of every person in the customhouses of the country is always at hand. These records form the basis of the payments made on account of salaries, and the Collector's estimates for funds are verified and approved upon them. 2. APPOINTMENTS IN THE DEPARTMENT PROPER. There are about 3000 officers, clerks, etc., in the Department proper, subject to appointment; and the number of changes involved in one year is very large. The great number of places in the gift of the Treasury Department promises so strong a hope for appointment that many thousands of applications are received yearly. The papers must be arranged and filed for ready reference. A record of all changes is kept, and the pay-roll of each and every Bureau must be verified and approved by the Appointment Division before payment is made. The papers in connection with Presidential appointments under the Treasury Department are filed in this office, and in cases of contest they are very voluminous, and have to be read, arranged, and briefed; and when the appointment is de- 3. INTERNAL REVENUE AND OTHER cided upon, the nomination is written for the President's signature and transmitted to the Senate. Then, if there is a contest in that body, additional recommendations and charges are filed, which have to be examined, and, if called for, briefed and sent to the Senate. Finally, when the nomination is confirmed by the Senate, the commission is made out and recorded in the Appointment Division. Minor appointments in the customs service are made on nominations of the principal officers with the approval of the Secretary of the Treasury, and in many cases their compensation is determined by the Secretary. This manner of making appointments entails a large amount of correspondence, and requires a large number of record books to be kept. BRANCHES OF THE SERVICE. There are 126 collectors and 1870 storekeepers, gaugers, and inspectors of tobacco in the Internal Revenue service; 995 light-house keepers, and several hundred other employés in the light-house service; 204 revenue marine officers; 189 superintendents and keepers of life-saving stations; and 224 persons employed in marine hospital service. There are 9 Sub-Treasuries, with 9 Presidential and 183 subordinate appointments; 10 Steamboat Inspection Districts, with 10 Presidential and 100 subordinate appointments; 27 principal officers of the Mint; 137 janitors and 225 engineers, firemen, etc., employed in the various public buildings. All these appointments are made out and recorded in the Appointment Division. The nomination by a Collector or other principal officer of a person for a minor The chief of the Division is charged appointment is not approved as a matter with the examination of complaints of routine, but, under the law and regu- against employés, made by their creditlations, often involves an investigation ors, of the non-payment of bills and accounts, and to ascertain the facts in | HOW MONEY IS RECEIVED INTO AND PAID OUT OF THE UNITED STATES TREASURY. each case; and if the debt is found to be just, and contracted for family supplies, and other necessaries, while the Under the regulations of the Departemployé has been in the service of the ment, Collectors of Customs, Collectors Department, the chief is to see that pay-of Internal Revenue, Receivers of public ment is made. The reception-room of the Appointment Office is always open to the public and to the employés of the Department, which fact, taken together with the nature of the business intrusted to it, is sufficient to cause a large number of callers, all of whom must be answered civilly and respectfully. The majority of these callers, of course, are seeking employment for themselves or on behalf of others; and it is difficult to convince some of them of the impossibility to do what they want done. It is frequently tedious and unpleasant to listen to the tales of distress and misfortune, as well as the merits and claims of the applicants. From twelve to fifteen thousand letters are yearly written and recorded in the Appointment Division. moneys from sales of land, and all officers authorized to receive moneys due to the Government, from whatever source or daily or at stated periods, according to account, are required to deposit the same the amounts and facilities for making deposit, with the Treasurer of the United States, an Assistant Treasurer, or designated Depositary, which is usually a national bank. The officer receiving the deposit then gives a certificate to the collecting officer that certain sums have been deposited, whereupon he forthwith forwards the certificate of deposit to the Secretary of the Treasury, in whose office it is compared with the weekly received on deposit made and sent by transcript or statement of public moneys the Treasurer, Assistant Treasurer, or Depositary. The Secretary then issues his warrant, which is an order directed DIVISION OF WARRANTS, ESTIMATES, to the collecting officer, commanding him AND APPROPRIATIONS. The issue of all warrants for the receipt and payment of public moneys, and of appropriation and surplus-fund war rants. to pay the money into the Treasury. After this warrant, which is called a covering warrant, is issued, the money cannot be drawn out of the Treasury, except upon an appropriation made by act of Congress. REPAYMENT. When a disbursing officer of the Government has on hand funds advanced to him by the Secretary from an appropriation, for which he has no use, that is, an excess or unexpended balance of money which he was to disburse for certain specified objects, and those objects having been completed, he must deposit the same, as above described, and the certificate of deposit takes the same course as a deposit of revenues, except that the amount is covered to the credit of the appropriation out of which it was originally drawn, and to the personal credit of the officer. If moneys so deposited are not required within two years for the objects for which appropriated, they are then carried to the surplus fund, that is, they are covered into the Treasury, and cannot be drawn out except by a reappropriation made by law. Money is paid out of the Treasury only when an appropriation is made by an act of Congress, as provided by the Consti tution of the United States, and usually | involving errors in invoices and entries; in two ways only: refund and abatement of duties; drawback of customs duties on articles manufactured in the United States out of imported material, and establishing the rates of drawback. 1st. By warrants of the Secretary of the Treasury addressed to the Treasurer of the United States, directing him to pay to disbursing officers, with which to pay salaries and expenses of the public service. These warrants are based upon requisitions from heads of Departments having charge of the service on which account the money has been appropriated. These are called accountable warrants. 2d. Warrants drawn in the same manner in favor of individuals, corporations, firms, etc., upon accounts settled by the accounting officers of the Government, to satisfy claims, services rendered, and other miscellaneous demands. These are called settlement warrants. DIVISION OF PUBLIC MONEYS. The supervision of the several Independent-Treasury offices, the designation of National Bank and other depositories, and the obtaining from them of proper securities. The consideration of all questions arising upon the construction of the customs laws, and the general regulations thereunder, in regard to the entry, appraisal, and delivery of merchandise, and payment of duties thereon; correspondence with consular officers, through the Department of State, in regard to dutiable values, invoices, etc.; supervision of Appraisers in securing uniformity of valuation of dutiable merchandise at the various ports; and compromises in cus toms cases. Supervision of the seal-fisheries in Alaska, and such other matters in that Territory as are placed by law in charge of the Secretary of the Treasury. DIVISION OF INTERNAL REVENUE AND NAVIGATION. The keeping of a general account of The examination of petitions for the receipts into the Treasury, the classifica- remission of fines, penalties, and forfeition of such receipts, and the preparation tures, under the customs, internal reveof lists thereof on which to issue cover-nue, navigation and steamboat-inspection ing warrants. laws, and applications for compromise of claims in favor of the United States, except customs cases. All Internal Revenue business coming before the Secretary's office, except such as relates to appointments. The examination of questions relating to the marine documents, entry, clearance, hypothecation, and admeasurement and tonnage of vessels, tax on tonnage, fees for the services of revenue officers, and the transportation of merchandise in vessels; and, generally, all business connected with the foregoing. DIVISION OF LOANS AND currency. The supervision of the details of all matters pertaining to loans and the issue and redemption of United States bonds; including the details of negotiating United States interest-bearing securities; the preparation of orders for engraving and printing United States bonds; the original issue and delivery of bonds; the preparation and distribution of circulars designating bonds for redemption; the counting, cancellation, and record of bonds received for redemption; the cancellation and record of coupon bonds received for exchange for registered stock, |