The Treasurer and Assistant Treasurers receive money due from any and all sources. The National banks designated as depositories of the United States receive money from all sources, except for customs dues. Upon the receipt of money by any of the above-named officers or banks, a certificate of deposit is issued by the receiver in favor of the depositor for the amount, generally in duplicate, the duplicate being retained by depositors,-the original of which is forwarded to the Secretary of the Treasury, who issues a warrant covering the same into the Treasury, when the amounts become available for payments, as appropriated by Congress. Payments of money are made by the Treasurer of the United States upon warrants issued by the Secretary of the Treasury, countersigned by the First Comptroller, and registered by the Register of the Treasury. him in trust, which bonds are delivered to the bank only upon the deposit of a sufficient sum in United States notes to redeem their outstanding circulation, or upon the deposit of other United States bonds. When a National bank is designated as a depository of the United States, it is required to deposit United States bonds with the Treasurer of the United States to secure the public moneys received by it, such money being transferred from time to time to a Sub-Treasury office, so as to keep the public moneys in the bank at all times within the amount of bonds deposited as security therefor. The Treasurer assesses and collects from National banks the semi-annual duty of one-half of one per centum on the average amount of their circulating notes, imposed by and under the provisions of Section 5214, Revised Statutes of the United States. The Treasurer is the custodian of all When the warrant is received by the bonds pertaining to the Indian Trust Treasurer, he issues a draft for the Funds, collects the interest on the same, amount, in accordance with the terms of or pays the same and the amount as dithe warrant, payable at one of the Sub-rected by the Secretary of the Interior. Treasury offices, or a depository bank, He is also custodian of the Pacific Railout of moneys standing to his credit, way Sinking Fund, under the direction which draft is forwarded to the address of the Secretary of the Treasury. given in the Secretary's warrant. The Treasurer is also the fiscal agent of the United States for paying the interest on the public debt, which is paid by him out of any moneys in his hands. An accurate account of these payments is kept, and the Treasurer is reimbursed at the end of each month by a warrant in his favor issued by the Secretary of the Treasury. The Treasurer is also the financial agent of the United States for the issue of and redemption of United States notes, and receives such notes from the Bureau of Engraving and Printing, and issues them from time to time, as other United States notes of like amounts are redeemed and destroyed. He is agent for the redemption of the circulating notes of National banks, and these banks are required to deposit with the Treasurer in United States notes five per centum of the amount of their circulating notes, from which deposit the parties forwarding bank-notes for redemption are reimbursed, and the banks notified to make their redemption fund good for the amount so redeemed. National banks are required to deposit with the Treasurer, to secure their circulation, United States bonds assigned to He also pays the salaries and mileage of the members of the House of Representatives upon the certificate of the Speaker, for which he is reimbursed by warrant of the Secretary of the Treasury, payable from the appropriation therefor. The Treasurer renders his accounts to the First Comptroller quarterly, and transmits a copy thereof, when settled, to the Secretary of the Treasury. He must at all times submit to the Secretary of the Treasury and the First Comptroller, or either of them, the inspection of the moneys in his hands. He must, on the third day of every session of Congress, lay before the Senate and House of Representatives fair and accurate copies of all accounts by him from time to time rendered to and settled with the Comptroller, and also a true and perfect account of the state of the Treasury. He is required at all times to submit to the Secretary of the Treasury and the First Comptroller, or either of them, the inspection of the moneys in his hands. Revenues arising in the Post-Office Department and debts due to the same are paid under the direction of the Postmaster-General into the Treasury of the United States, and the aggregate sum is appropriated by law for the service of the Post-Office Department in each year, and all payments of the receipts of the PostOffice Department into the Treasury are placed to the credit of the said appropri ation. The Treasurer of the United States gives receipts for all moneys received by him to the credit of the appropriation for the service of the Post-Office Department, which receipts are endorsed upon warrants drawn by the PostmasterGeneral. The appropriations for the service of the Post-Office Department are disbursed by the Treasurer upon the warrants of the Postmaster-General, registered and countersigned by the Sixth Auditor, and expressing upon their face the appropriation to which they should be charged. The Treasurer is charged by the Secretary of the Treasury with the public moneys actually placed to his credit in authorized depositories, or constructively deposited on account of the general Treasury, in the same manner as if they were deposited for safe-keeping in his own hands; the Treasurer having acknowledged the same by his receipt endorsed on the Secretary's warrant covering the same into the Treasury; and in like manner he is charged by the Postmaster-General with the public moneys actually placed to his credit in authorized depositories, or by fiction so assumed to be deposited on account of the Post-Office Department, the Treasurer having acknowledged the same by his receipt endorsed on the Postmaster-General's warrant covering the same into the Treasury. He makes disbursements under the paywarrants of the Postmaster-General, duly countersigned by the Auditor for that Department, and recorded by the same officer, and directed to him pursuant to appropriations by law. The Treasurer, under provisions of law for issuing Treasury notes, signs the notes transmitted to him in blank by the Secretary of the Treasury, under whose directions they are engraved and printed, which, after they have been countersigned and registered, and returned to the Treasurer, and charged to him as money deposited in his hands, he issues or pays out in satisfaction of public dues under the pay-warrants of the Secretary of the Treasury, in the same manner as other money. In discharge of his appropriate duties, and in pursuance of requirements of Congress, or the Secretary of the Treasury and the Postmaster-General, the Treasurer re ceives returns of receipts and deposits made to his credit by collectors, receivers, postmasters, etc., and renders a large number of accounts and reports. The law provides that there shall be in the Treasury Department an Assistant Treasurer of the United States; and the Treasurer may, in his discretion, with the consent of the Secretary of the Treasury, authorize the Assistant Treasurer to act in the place and discharge any or all of the duties of Treasurer. At the end of each fiscal year all moneys represented by certificates, drafts, or checks issued by the Treasurer, or by any disbursing officer of the Government, upon the Treasurer or an Assistant Treasurer, or Depositary of the United States, and which is represented on the books of either of such offices as to the credit of any disbursing officer, and which were issued to facilitate the payment of warrants, or for any other purpose in liquidation of a debt due from the United States, and which has for three years or more remained unpaid, shall be deposited by the Treasurer, to be covered into the Treasury by warrant, to be carried to the credit of the parties in whose favor they were issued, or to the persons titled to receive pay therefor, and into an appropriation account denominated outstanding liabilities;" and all such moneys remain as a permanent appropriation for the payment of all such unpaid certificates, drafts, and checks. 66 en It is the duty of the Treasurer, each Assistant Treasurer, and each designated Depositary, and the cashier of each of the National banks designated as depositories, at the close of business on every 30th day of June, to report to the Secretary of the Treasury the condition of every account standing on the books of their respective offices. All money paid to any Collector of Customs for unascertained duties, or duties paid under protest against the rate or amount of duties charged, must be placed to the credit of the Treasurer of the United States, and not held by the Collector to await any ascertainment of duties, or the result of any litigation as to the amount of duty legally chargeable. The gross amount of all taxes and revenue received under the laws imposing internal revenue must be paid daily into the Treasury of the United States by the officers collecting the same, under the instructions of the Secretary of the Treasury, without abatement of any kind; and a certificate of such payment or deposit, stating the name of the depositor, and the specific account on which the deposit was made, signed by the Treasurer, Assistant Treasurer, designated Depositary, or proper officer of a deposit bank, must be transmitted to the Commissioner of Internal Revenue. All public moneys paid into any depository are subject to the draft of the Treasurer of the United States, drawn agreeably to appropriations made by law. Also all moneys paid into the Treasury of the United States. The Treasurer of the United States, all Assistant Treasurers, all Collectors of Customs, and Surveyors of Customs acting as Collectors, all Receivers of public moneys at the land offices, all Postmasters, and all public officers, are required to keep safely, under penalty of being deemed guilty of embezzlement, with imprisonment of not less than six months, nor more than ten years, and a fine equal to the amount embezzled, without loaning, using, depositing in banks, or exchanging for other funds than as specially allowed by law, all the public money collected by them, or placed in their possession or custody, until the same is ordered by the proper Department or officer of the Government to be transferred or paid out. The Treasurer, Assistant Treasurers, and designated Depositaries of the United States are directed to pay duplicate checks, issued by disbursing officers and agents in lieu of original checks lost, stolen, or destroyed, which such disbursing officers are authorized to issue, no check to exceed the sum of $1000. After the expiration of six months, and within three years from date of such checks, upon notice and proof of the loss of the original checks under regulations, and upon the execution of such bonds with sureties to indemnify the United States, as the Secretary of the Treasury shall prescribe. The law confers upon the Treasurer the powers and duties of Commissioner 2 of the Sinking Fund of the District of Columbia. WHAT CONSTITUTES THE TREASURY 2 66 66 2500 1800 1400 1200 840 720 Assistant Treasurer.... BOSTON, MASS. Ter Annu .$4500 2500 ... 2500 Chief clerk...... The law defines the Treasury of the United States to be the rooms in the Treasury building at the seat of Govern- Chief interest clerk.............................. 2500 ment, provided for the use of the Treas- Assistant paying teller...... urer of the United States, his assistants, 1 clerk................ 2 clerks, each..... and clerks, and occupied by them, and 2 clerks, each.. the fire-proof vaults and safes erected 3 tary of the Treasury upon requisitions of the Secretaries of the War and the Navy Departments. He must transmit to the Secretary of the Treasury copies of the certificates of balances of accounts adjusted, and he transmits to individuals statements of balances due them after settlement by the First Comptroller, on which statements payment is made." He must furnish to the proper accounting officers copies of all warrants covering into the United States Treasury proceeds of Government property, where the same may be necessary in the settlement of accounts in their respective offices. He must charge on the appropriation books in his office all warrants drawn by the Secretary of the Treasury upon the Treasurer of the United States, and specify the particular appropriation to which such warrants are chargeable. He issues through the Collectors of Customs at the different ports, ships' registers, licenses, and enrolments, and they must be attested under the seal of the Treasury Department and the hand of the Register, and a copy of each certificate issued by the Collectors must be transmitted to the Register, who must cause a record to be kept in his office of all such certificates. Whenever a change is made in the registry of a vessel, the Collector of Customs to whom application is made for a new certificate must transmit the old certificate to the Register of the Treasury, who must cause the same to be cancelled. Whenever a change of the master of any registered vessel is made, a memorandum of such change must be transmitted by the Collector to the Register. Every certificate of registry which is delivered up to a Collector on the loss, destruction, or capture of a vessel, or the transfer thereof to a foreigner, must be forthwith forwarded to the Register to be cancelled, who, if the same has been delivered up to a Collector other than of the district in which it was granted, shall cause notice of such delivery to be given to the Collector of such district. The Register must prepare annual returns of all vessels built, lost, or destroyed, and statements of the tonnage of vessels in which importations and exportations are made, with the articles and their values. All United States bonds are signed and issued by the Register of the Treasury, upon authority received from the Secretary. All registered bonds for transfer are sent directly to the Register, who issues new bonds in accordance with the assignments. The schedules of interest on registered bonds, as it falls due, are prepared by the Register and transmitted to the Treasurer for payment. The Register of the Treasury makes the record of the redemption of all United States bonds, and coupons on the same, which have been paid as they fell due. He signs all Treasury notes and other securities. The Assistant Register performs such duties as may be devolved upon him by the Register, and in the absence of the Register acts in his stead; and any official record, certificate, or other document, excepting warrants, bonds, and drafts, signed by the Assistant Register, has the same effect as if signed by the Register. This office comprises five divisions, namely: Coupon and Note, Fractional Currency, Loan, Receipts and Expenditures, and Tonnage. FORCE IN THE OFFICE OF REGISTER OF THE Register...... TREASURY. Assistant Register...... 5 chiefs of divisions, each.... 1 disbursing clerk...... 13 clerks, each.... 13 11 12 60 1 messenger. ................................ 4 assistant messengers, each... 7 laborers, each.. Per Annum. .$4000 2250 2000 2000 1800 1600 1400 1200 1000 900 840 720 660 COMMISSIONER OF INTERNAL The Internal Revenue Bureau was established by the act of Congress of July 1, 1862. DUTIES OF THE COMMISSIONER. Under the direction of the Secretary of the Treasury the Commissioner has general superintendence of the assessinent and collection of all duties and taxes imposed by any law providing internal revenue. He prepares and distributes all instructions, regulations, directions, forms, blanks, stamps, and other matters pertaining to the assess |