28 January 1847. exceed the sum of twenty-three millions of dollars: And provided further, That no stock shall be issued at a less rate than par.

Ibid. 17.

Ibid. 18.

Ibid. 19. Sales of lands pledged for redemption.

18. The interest on the stock created by this act shall be payable semi-annually on the first days of January and July in each year.

19. The certificates of stock to be issued under this act shall be signed by the register of the treasury; and the secretary of the treasury shall cause each of said certificates to be sealed with the seal of his department.

20. For the payment of the stock which may be created under the provisions of this act, the sales of the public lands are hereby pledged; and it is hereby made the duty of the secretary of the treasury to use and apply all moneys which may be received into the treasury for the sales of the public lands after the 1st day of January 1848, first, to pay the interest on all stocks issued by virtue of this act; and, secondly, to use the balance of said receipts, after paying the interest aforesaid, in the purchase of said stocks at their market value: [Provided, No more than par shall be paid for said stocks.](a) Ibid. ¿ 21. 21. It shall be and hereby is made the duty of the secretary of the treasury to cause Statements to be a statement to be published monthly of the amount of all treasury notes issued or published. redeemed in pursuance of the provisions of this act; and the power to issue treasury notes conferred on the president of the United States by this act shall cease and determine six months after the exchange and ratification of a treaty of peace with the republic of Mexico.

When authority

to cease.

Ibid. § 22.

Secretary to re

port to congress.

4 Feb. 1819 1. 3 Stat. 479.

Treasury notes, lost or destroyed, to be paid, on giving bond.

Ibid. ? 2.

for lost Mississippi stock.

22. It shall be the duty of the secretary of the treasury to report to congress at the commencement of each session the amount of treasury notes which have been issued under the provisions of this act; the amount redeemed, and the manner in which redeemed; the amount purchased and of whom, and at what time purchased; and the amount re-issued, stating in lieu of which redemption they are re-issued, with the date of such re-issue, during the preceding year.

IV. PAYMENT OF LOST TREASURY NOTES, ETC.

23. Whenever proof shall be exhibited to the satisfaction of the secretary of the treasury, of the loss or destruction of any treasury note, issued under the authority of any act of congress, (b) it shall be lawful for the said secretary, upon receiving bond, with sufficient security, to indemnify the United States against any other claim on account of the treasury note alleged to be so lost or destroyed, to pay the amount due on such note, to the person who had lost it, or in whose possession it has been destroyed.

24. Whenever proof shall be exhibited, to the satisfaction of the secretary of the treaAnd certificates Sury, of the loss or destruction of any certificate of Mississippi stock, it shall be lawful to issue to the person who had lost it, or in whose possession it was destroyed, a new certificate of the same value with the one lost or destroyed; the person claiming such renewal complying with the rules and regulations at present established at the treasury department, for the renewal of certificates of stock lost or destroyed.

10 Aug. 1846

9 Stat. 106.

1.

stolen and put in

redeemed.

25. Whenever it shall appear, to the satisfaction of the secretary of the treasury, upon due proof taken in the manner hereinafter directed, that any treasury note, which has Treasury notes, been, before the passage of this act, received or redeemed by any authorized officer of circulation to be the government, has been subsequently purloined or stolen, and put into circulation, without having upon it any evidence or marks of having been cancelled, and has been received by any person or institution, for a full consideration, in the usual course of business, without notice or knowledge of the same having been redeemed or received as aforesaid, or having been cancelled, or having been purloined or stolen as aforesaid, and without any circumstances existing to create suspicion of the good faith or due caution with which the same may have been received by such person or institution, he shall be and hereby is authorized to cause the amount of such note to be paid to the innocent Evidence of bona holder thereof, out of any money in the treasury not otherwise appropriated: Provided, fides. That the facts upon which any such payment shall be made shall be proved by the oath or affirmation of a credible witness or witnesses, taken before any judge of the United States, or of the highest court of record, or of the presiding judge of any court, exercising unlimited jurisdiction in amount, of any state, territory or district, and of the taking of which testimony due notice shall previously be given to the district attorney of the United States for the district in which such testimony is taken, who shall be at liberty to appear and propound questions to such witnesses; all which evidence shall be False swearing to transmitted to the secretary of the treasury, and preserved in his department. And all be perjury,

Statement to
Congress.

wilful false swearing upon such examination shall be and hereby is declared to be perjury, and liable to the punishment for that offence prescribed by the laws of the United States. And provided further, That a statement of all treasury notes paid under the provisions of this act, within the preceding year, shall be submitted to congress with the annual report of the secretary of the treasury in relation to the finances.

(a) This proviso is repealed, by act 3 March 1849 § 3. 9 Stat. 369.

(b) See 3 Opin. 634.

notes to be cre

2.

26. When any officer or agent of the United States, duly authorized to receive, redeem 10 Aug. 1846 § or cancel any treasury notes issued by authority of law, has received or shall receive, Officers who may or has paid or shall pay, any treasury note which had been previously received or receive such redeemed by any officer or agent having authority to receive or redeem such note, and dite.l, upon which had subsequently thereto been purloined and put into circulation, the secretary of proof of bond fides. the treasury, upon full and satisfactory proof that the same had been received or paid in good faith, and in the exercise of ordinary prudence, may allow a credit for the amount of such note to the officer or agent so receiving or paying the same; and all credits which have, before the passage of this act, been allowed in such cases, and under such circumstances, are hereby sanctioned.

V. SINKING fund.

3 Stat. 379.

27. That so much of any act or acts of congress as makes appropriations for the pur- 3 March 1817 ? 1. chase or reimbursement of the principal, or for the payment of the interest of the funded debt of the United States, be and the same is hereby repealed.

Ibid. 2.

$10,000,000 to the

28. From the proceeds of the duties on merchandise imported, and on the tonnage of vessels, and from the proceeds of the internal duties and of the sales of western lands, Annual appronow belonging, or which may hereafter belong to the United States, the annual sum of priation of ten millions of dollars be and the same is yearly appropriated to the sinking fund. And sinking fund. the said sum is hereby declared to be vested in the commissioners of the sinking fund, in the same manner as the moneys heretofore appropriated to the said fund, to be applied by the said commissioners to the payment of interest and charges, and to the reimbursement or purchase of the principal of the public debt. And it shall be the duty of the secretary of the treasury annually to cause to be paid to the commissioners of the sinking fund, the said sum of ten millions of dollars, in such payments, and at such times, in each year, as the situation of the treasury will best admit.

Ibid. 26.

Ibid. § 7.

29. All certificates of public debt which by payment or purchase have become, or hereafter shall become the property of the United States, shall be cancelled or destroyed, Certificates to be at such times, and under such regulations and securities, as the commissioners of the cancelled. sinking fund, with the approbation of the president, shall establish and determine. And no interest shall be considered as accruing, and no further payment shall be made on account of such debt, the certificates of which have been so cancelled and destroyed. 30. Nothing in this act contained shall be construed to prevent the congress of the United States, if war shall occur with any foreign power, from applying to any object In case of war of public service, any surplus of the amount herein appropriated to the sinking fund, congress may apply surplus which may be left in any year after paying the interest and principal which may be revenue. actually due and payable by the United States, in conformity with their engagements. Nor shall anything in this act be construed to repeal, alter or affect any of the provisions of any former act, pledging the faith of the United States to the payment of the interest or principal of the public debt; but all such payments shall continue to be made at the time heretofore prescribed by law, excepting only as before provided, that no payments shall be made on certificates which have become the property of the United States. 31. Whenever, in the opinion of the secretary of the treasury, the state of the treasury 24 April 1830 § 1. will admit of the application of a greater sum than ten millions of dollars in any one year to the payment of interest and charges, and to the reimbursement or purchase of A larger sum may be placed to the principal of the public debt, it shall be lawful for him, with the approbation of the the credit of the president of the United States, to cause such surplus to be placed at the disposal of the sinking fund, if commissioners of the sinking fund; and the same shall be applied by them to the reimbursement or purchase of the principal of the public debt, at such times as the state of the treasury will best admit.

4 Stat. 396.

convenient.

Ibid. 2.

32. Whenever in any year there shall be a surplus in the sinking fund beyond the amount of interest and principal of the debt which may be actually due and payable by Surplus of the the United States in such year, in conformity with their engagements, it shall be lawful sinking fund, how applied. for the commissioners of the sinking fund to apply such surplus to the purchase of any portion of the public debt, at such rates as in their opinion may be advantageous to the United States, anything in any act of congress to the contrary notwithstanding.

33. The fourth and fifth sections of the act entitled "An act to provide for the redemption of the public debt," approved on the 3d of March 1817, are hereby repealed. 31. The duties and powers of the commissioners of the sinking fund are hereby sus- 4 July 1836 § 10. pended until revived by law; and that the records of the commissioners be transferred to the custody of the secretary of the treasury, who is hereby authorized and directed to Duties of compay out of any money in the treasury not otherwise appropriated any outstanding debts ferred to secreof the United States and the interest thereon.

Ibid. § 3.

5 Stat. 115.

missioners trane

tary.

Public Moneys.

[See TREASURY DEPARTMENT, X.]

I. COLLECTION OF PUBLIC MONEYS.

1. All moneys to be paid into the treasury without deduction. Post office department excepted.

2. Appropriation for drawbacks, bounties, &c. To be paid by collectors.

3. Secretary to submit estimates of expenses of collecting the

revenue.

4. Appropriation for expenses. Limitation.

5. Sales of military stores excepted from operation of act 1849.

6. And collections in California and Oregon.

7. What coin receivable.

II. DISBURSEMENT OF PUBL MONEYS.

8. No advances to be made except on cntracts. Or, by order of the president, to disbursing officers. And, to army and navy, in certain cases.

a March 1849 21. 9 Stat. 398.

All moneys to be paid into the treasury, without deduction.

Post office department excepted.

Ibid. 22.

Appropriation for ties, &c.

9. No money to be paid to one in arrears.

10. No extra compensation for disbursements, &c. Allowances for newspapers, &c., limited.

11. No extra allowance for disbursements, &c., without special appropriation.

12. No moneys to be paid for commission or inquiry, without special appropriation.

III. INVESTMENT OF TRUST FUNDS.

13. Trust funds to be invested in United States five per cent. stocks.

IV. MONEYS DEPOSITED WITH THE STATES.

14. Surplus revenue to be deposited with the states. When to be recalled. 15. How such deposita to be made.

I. COLLECTION OF PUBLIC MONEYS.

1. The gross amount of all duties received from customs, from the sales of public lands, and from all miscellaneous sources for the use of the United States, shall be paid by the officer or agent receiving the same into the treasury of the United States at as early a day as practicable, without any abatement or deduction on account of salary, fees, costs, charges, expenses or claim of any description whatever: Provided, That nothing herein contained shall be construed to alter the existing laws regulating the collection of the revenues of the post office department.

2. That so much money as may be necessary for the payment of debentures or drawbacks, bounties and allowances, which are or may be authorized and payable after the day drawbacks, boun- aforesaid, be and the same are hereby appropriated for that purpose out of any money in the treasury, to be expended under the direction of the secretary of that department, according to the laws authorizing said debentures or drawbacks, bounties and allowances: Provided, That the collectors of the customs shall be the disbursing agents to pay the aforesaid debentures, drawbacks, bounties and allowances; and that all debenture certificates issued according to law shall be received in payment of duties at the custom house where the same has been issued, the laws regulating drawbacks having been complied with.

To be paid by collectors.

Ibid. 2 3.

3. It shall be the duty of the secretary of the treasury to submit to congress at the Secretary to sub- Commencement of the next regular session, estimates of appropriations which may be mit estimates of required to provide for the expenses of collecting the revenue from customs, and also from the public lands for the second half of the next fiscal year, and separate estimates for the said purpose for the year ending the 30th June 1850, and similar estimates from year to year thereafter.

expenses of collecting the re

venue.

Ibid. 4.

Appropriation for expenses.

Limitation.

28 Sept. 1850 23. 9 Stat. 507.

4. That so much money as may be necessary to pay the expenses of collections referred to in the next preceding section, including the first half of the next fiscal year, and until specific appropriations for the objects shall be made by congress, be and the same are hereby appropriated out of any money in the treasury, to be expended after the 30th June 1849, under the direction of the secretary thereof, conformably to law and regulation: Provided, That the expenses of collecting the revenue from customs shall not thereafter exceed the sum of 1,560,000 dollars per annum, together with such sums as under the law are paid into the treasury for drayage, cartage, labor and storage, and in proportion for a less time.

5. That the moneys which may be received by the proper officers of the army for the sales of subsistence, military stores and other supplies, be and they are hereby exempted from Sales of military the operation of the act of the 3d of March 1849, entitled "An act requiring all moneys from operation received from the customs and all other sources, to be paid into the treasury without abatement or reduction."

stores excepted

of act 1849.

28 Sept. 1850 23. 9 Stat. 509.

And collections

in California and Oregon.

31 Aug. 1852

10 Stat. 98.

6. Until otherwise directed by congress, the provisions of law in relation to the payment of expenses incidental to the collection of the revenue from customs, existing prior to the act of 3d March 1849, entitled "An act requiring all moneys receivable from customs and from all other sources to be paid immediately into the treasury without abatement or reduction, and for other purposes," shall be and are hereby made applicable to the several collection districts in the state of California and the territory of Oregon, anything in the aforesaid act to the contrary notwithstanding.

2. 7. No gold or silver other than coin of standard fineness of the United States, or foreign coin, in the manner prescribed by existing laws, shall be receivable in payment of dues to the United States.

II. DISBURSEMENT OF PUBLIC MONEYS.

3 Stat. 723.

8. No advance of public money shall be made in any case whatever; (a) but in all 31 Jan. 1823 § 1. 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 No advances to be made, except service rendered, or of the articles delivered previously to such payment: (b) Provided, on contracts. That it shall be lawful, under the especial direction of the president of the United Or by order of the States, (c) to make such advances to the disbursing officers of the government, as may be present, to disbursing officers. necessary to the faithful and prompt discharge of their respective duties, and to the fulfilment of the public engagements: (d) And provided also, That the president of the And to army and United States may direct such advances as he may deem necessary and proper, to such navy, in certain, persons in the military and naval service as may be employed on distant stations, where the discharge of the pay and emoluments to which they may be entitled, cannot be regularly effected.

cases.

4 Stat. 246.

9. No money hereafter appropriated shall be paid to any person for his compensa- 25 Jan. 1828 2 1. tion, (e) who is in arrears to the United States, (g) until such person shall have accounted for, and paid into the treasury, all sums for which he may be liable.(h)

5 Stat. 349.

pensation for dis

10. No officer in any branch of the public service, or any other person whose salaries, 3 March 1839 § 3. <r whose pay or emoluments is or are fixed by law and regulations, shall receive any extra allowance or compensation, in any form whatever, for the disbursement of public No extra commoney, or the performance of any other service, unless the said extra allowance or com- bursements, &c. pensation be authorized by law.(i) Nor shall any executive officer, other than the heads Allowance for of departments, apply more than thirty dollars, annually, out of the contingent fund newspapers, &c., under his control, to pay for newspapers, pamphlets, periodicals, or other books or prints not necessary for the business of his office.

limited.

5 Stat. 510.

ance for disburse

11. No officer in any branch of the public service, or any other person whose salary, 23 Aug. 18422 Day or emoluments, is or are fixed by law or regulations, shall receive any additional pay, extra allowance or compensation, in any form whatever, for the disbursement of No extra allowpublic money, or for any other service or duty whatsoever, unless the same shall be ments, &c., with authorized by law, and the appropriation therefor explicitly set forth that it is for such out special ap additional pay, extra allowance or compensation.(k)

propriation.

5 Stat. 533.

12. It shall not, at any time hereafter, be lawful for any accounting or disbursing 26 Aug. 1842 3 25. officer of the government to allow or pay any account or charge whatever, growing out of, or in any way connected with, any commission or inquiry,() except courts martial No moneys to be paid for commisor courts of inquiry in the military or naval service of the United States, until special sion or inquiry, without special appropriations shall have been made by law to pay such accounts and charges: Provided, appropriation. That this shall not extend to the contingent fund connected with the foreign intercourse of the government placed at the disposal of the president of the United States.

III. INVESTMENT OF TRUST FUNDS.

5 Stat. 465.

13. All other funds held in trust by the United States, and the annual interest accruing 11 Sept. 1841 § 2 thereon, when not otherwise required by treaty, shall in like manner be invested in stocks of the United States, bearing a like rate of interest.

IV. MONEYS DEPOSITED WITH THE STATES.

14. The money which shall be in the treasury of the United States, on the first day of 23 June 1836 § 13. January 1837, reserving the sum of five millions of dollars, shall be deposited with such

(a) The president, being intrusted with the subject of the diplomatic intercourse of the United States with foreign nations, may, notwithstanding this act, in his discretion, advance money to a minister going abroad over and above his outfit. 20pin. 204. (b) An advance of money on contract, strictly speaking, is a payment before an equivalent is received. The payment here contemplated. is a payment for a full equivalent received, as contradistinguished from a payment for an equivalent expected. The former is allowed by the act, the latter is forbidden. Gibbons 2. United States. Dev. C. C. 141.

(c) If money is advanced by direction of the head of the proper department, the direction of the president will be presumed. United States v. Cutter, 2 Curt. C. C. 617. Williams v. United States, 1 How. 290.

(d) This is merely directory to the officers of the government, and is not a qualification of the contract of their sureties; the surety is liable for the misappropriation of public money by his principal, though it was advanced to him contrary to the act. United States v. Cutter, 2 Curt. C. C. 617.

(e) The word "compensation," as here used, is equivalent to the words "pay or salary," and does not include the "rations," nor "extra expenses," which a not pay proper. 2 Opin. 593. And, therefore, public debtors are entitled, notwithstanding this act, to receive the rations allowed them by law, or the amount in money for which they may be commuted. Ibid. 420.

(g) The phrase "who is in arrear to the United States," applies only to persons who, having previous transactions of a pecuniary nature with the government, are found, upon the settlement of those transactions, to be in arrears. The sureties of a delinquent or defaulting principal obligor in a custom house bond are not liable to detention of moneys due them. 3 Opin. 52. By act 20 May 1836, this act is not to be construed to authorize the pension of any pensioner of the United States to be withheld. 5 Stat. 31. 8 Opin. 135. 4 lbid. 70

5 Stat. 55.

(h) The officers of the treasury are authorized to withhold the pay of officers of the government who are ascertained to be in default to the government, where the time for accounting has actually passed, but not otherwise. 4 Opin. 33. If there be due any sum over and above what is necessary to make good such deficiency, it ought not to be retained, but should be paid over. Ibid. 316.

(i) This cuts up by the roots all claims for extra compensation, on the ground of extra services. There is no discretion left in any officer or tribunal to make the allowance, unless it be sustained by some law of congress. The prohibition is general, and applies to all public officers, or quasi public officers, who have a fixed compensation. Hoyt v. United States, 10 How. 141. Browne v. United States, 1 Curt. C. C. 15. White v. United States, Dev. C. C. 128. Holman's Administrator v. United States, Ibid. 151. 3 Opin. 422, 439, 473, 588. 4 Ibid. 126, 128, 139, 249. 5 Ibid. 61. Where, however, they perform services which are unconnected with their official duties, the necessary expenses actually incurred in the performance of those extra duties may be allowed them. 3 Ibid. 563. 4 Ibid. 372. United States v. Jarvis, Daveis, 274. And see Chase v. United States, Dev. C. C. 124.

5 Ibid.

(k) See White v. United States, Dev. C. C. 47. Holman's Administrator v. United States, Ibid. 151. 4 Opin. 269, 342, 347, 401, 463. 5 Ibid. 74. 6 Ibid. 69–70. This act does not forbid a person from holding two compatible offices at the same time. 765. The act 26 August 1842 12, provides that no allowance or compensation shall be made to any clerk, or other officer, by reason of the discharge of duties which belong to any other clerk in the same, or any other department; and no allowance or compensation shall be made for any extra services whatever, which any clerk or other officer may be required to perform. 5 Stat. 525.

(1) See 4 Opin. 106. 5 Ibid. 377.

Surplus revenue to be deposited with the states.

23 June 1836. of the several states, in proportion to their respective representation in the senate and house of representatives of the United States, as shall, by law, (a) authorize their treasurers, or other competent authorities, to receive the same on the terms hereinafter specified. And the secretary of the treasury shall deliver the same to such treasurers, or other competent authorities, on receiving certificates of deposit therefor, signed by such competent authorities, in such form as may be prescribed by the secretary aforesaid; which certificates shall express the usual and legal obligations, and pledge the faith of the state, for the safe keeping and repayment thereof, and shall pledge the faith of the state receiving the same, to pay the said moneys, and every part thereof, from time to time, whenever the same shall be required, by the secretary of the treasury, for the purpose of defraying any wants of the public treasury, beyond the amount of the five millions aforesaid: Provided, That if any state declines to receive its proportion of the surplus aforesaid, on the terms before named, the same shall be deposited with the other states, agreeing to accept the same on deposit, in the proportion aforesaid: And provided further, That when said money, or any part thereof, shall be wanted by the said secretary, to meet appropriations by law, the same shall be called for, in rateable proportions, within one year, as nearly as conveniently may be, from the different states, with which the same is deposited; and shall not be called for, in sums exceeding ten thousand dollars, from any one state, in any one month, without previous notice of thirty days, for every additional sum of twenty thousand dollars, which may at any time be required.

When to be recalled.

Ibid. 14. How such de

15. The said deposits shall be made with the said states in the following proportions, and at the following times, to wit: one quarter part on the first day of January 1837, or posits to be made. as soon thereafter as may be; one quarter part on the first day of April, one quarter part on the first day of July, and one quarter part on the first day of October, (b) all in the same year.

Quarantine and Health Laws.

1. Quarantine laws of the states to be observed by the federal officers. To aid in their execution. Secretary may enlarge time for making entry.

2. Vessels prohibited from coming to, at port of delivery, may unlade elsewhere. Cargo to be warehoused. When permits to be granted for removal of goods.

3. Warehouses, &c., to be purchased.

25 Feb. 1799 1. 1 Stat. 619.

Quarantine laws

of the states to

be observed by

the federal officers.

4. Custom house officers may be removed to another place, when contagious disease prevails.

5. Prisoners may be removed in like cases.

6. And the public offices.

7. The supreme court, in such case, may adjourn to another

place.

8. Cost of removal of public offices, to be reported to congress.

1. The quarantines and other restraints, which shall be required and established by the health laws of any state, or pursuant thereto, respecting any vessels arriving in or bound to any port or district thereof, whether from a foreign port or place, or from another district of the United States, shall be duly observed by the collectors and all other officers of the revenue of the United States, appointed and employed for the several collection districts of such state respectively, and by the masters and crews of the several revenue cutters, and by the military officers who shall command in any fort or station upon the seacoast. And all such officers of the United States shall be and they hereby are authorized and required, faithfully to aid in the execution of such quarantines and health laws, according to their respective powers and precincts, and as they shall be directed from time to time by the secretary of the treasury of the United States. And enlarge time for the said secretary shall be and he is hereby authorized, when a conformity to such

To aid in their execution.

Secretary may

making entry,

&c.

Ibid. ? 2. Vessels probi

ing to, at port of

unladen else

quarantines and health laws shall require it, and in respect to vessels which shall be subject thereto, to prolong the terms limited for the entry of the same, and the report or entry of their cargoes, and to vary or dispense with any other regulations applicable to such reports or entries: Provided, That nothing herein shall enable any state to collect a duty of tonnage or impost without the consent of the congress of the United States thereto: And provided, That no part of the cargo of any vessel shall in any case be taken out or unladen therefrom, otherwise than as by law is allowed, or according to the regulations hereinafter established.

2. When by the health laws of any state, or by the regulations which shall be made pursuant thereto, any vessel arriving within a collection district of such state, shall be bited from com- prohibited from coming to the port of entry or delivery by law established for such disdelivery, may be trict, and it shall be required or permitted by such health laws, that the cargo of such vessel shall or may be unladen at some other place within or near to such district, the collector authorized therein, after due report to him of the whole of such cargo, may grant his especial warrant or permit for the unlading and discharge thereof, under the care of the surveyor or of one or more inspectors, at some other place where such health laws shall permit, and upon the conditions and restrictions which shall be directed by

where.

(a) See 3 Opin. 166.

(b) The transfer of the last instalment was suspended until 1 January 1839, by act 2 October 1837

5 Stat. 201.