every association, with an abstract of the whole amount of banking capital returned by each, the whole amount of its debts and liabilities, the amount of circulating notes outstanding, and the total amount of means and resources. Second. A statement of the associations whose business has been closed during the year, with the amount of their circulation redeemed, and the amount outstanding. Third. Any amendment to the laws relative to banking by which the system may be improved, and the security of the holders of its notes and other creditors may be increased. Fourth. The whole amount of the expenses of the Banking Department during the year. Fifth. A statement exhibiting the resources, liabilities, and condition of the banks, banking companies, and savings banks organized under the laws of the several States and Territories. the chief source of revenue to the Government, it seemed necessary that one officer should give his undivided attention to the settlement of accounts connected with this branch of the public service. Congress, by act of March 3, 1849, recognized this necessity, and by the twelfth section of that act created the Office of Commissioner of Customs, which from the powers and duties attached would more appropriately have been named Third Comptroller, the duties of a Commissioner of Customs proper being and still remaining with the Secretary of the Treasury. The accounts of that class of public officers who are charged with the collection from the people of the imposts on merchandise brought from abroad, and the regulation under law of the commerce of the country, are rendered to the First Auditor of the Treasury, by whom they are examined, and what is technically called a statement is made, which in mercantile affairs would be called a statement of account rendered, all items of The Office of the Comptroller of the Currency has the following divisions, namely: Organization, Issue. Redemp-debit and credit being properly arranged, tion, Reports. FORCE OF THE OFFICE OF THE COMPTROLLER Comptroller of the Currency.. 4 chiefs of division, each Per Annum. 1 superintendent National currency..... 1 teller book-keeper..... 1 assistant book-keeper.. 1 bond clerk.. 1 stenographer 7 clerks, each.. 11 66 66 66 8 66 2200 The balance struck, and a statement of all errors and omissions appended. account with this statement is then transmitted to the Commissioner of Customs, where it undergoes its final revision, and is carefully examined as to facts, figures, and law. As, for instance, what is called 2000 an account of customs, which is an 2000 itemized account of duties on imported 2000 goods, is examined by the law to see that 2000 the rate of duty is correct, that the cal2000 culations are correct, and that the money 1800 has been paid into the Treasury. It is then certified to the Register of the 1400 Treasury, and the officer from whom the 1200 account is received is notified of its cer1000 tification or settlement, with a statement of all errors, omissions, or corrections which appear therein. 1600 1600 900 840 720 720 The Office of Commissioner of Customs 660 is divided as follows: Customs Division, Book-keepers' Division, and Miscellaneous Division. FORCE IN THE OFFICE OF COMMISSIONER OF Commissioner of Customs. The duties performed and powers exercised by the Commissioner of Customs Deputy Commissioner... were originally lodged with the First 2 chiefs of division, each.... Comptroller of the Treasury, and this 2 clerks, each.. office may be said to be an outgrowth of 4 the latter. As the nation grew, the natural increase of business devolved on the First Comptroller many duties not at 1 assistant messenger......... first considered, and as the customs were Per Annum. .$4000 2250 2100 1800 1600 1400 1200 1000 720 660 FIRST AUDITOR. DUTIES, BUSINESS, ETC. The Office of First Auditor was established by the act of Congress of September 2, 1789. It is the duty of this office to receive and examine the following accounts: All accounts of the expenditures of the Department of Agriculture. All accounts of the Coast and Geodetic Survey. All accounts of Steamboat Inspection Service. All accounts of Mints and Assay Offices: These include bullion accounts, ordinary expenses of the Mints and Assay Offices, such as salaries of officers, clerks, etc., wages of workmen, and incidental expenses. All accounts of Life-Saving Service. All accounts of disbursements for Dis All accounts relating to the receipt and disbursement on account of Customs and the Revenue-Cutter Service. The accounts of Customs are received and adjusted monthly, and include the duties on imports, marine-hospital dues, and duties on tonnage; the disbursement ac-trict of Columbia. counts comprise the salaries of all customs officers and the incidental expenses incurred in collecting the revenue from customs. All accounts accruing from salaries in the Patent Office. All accounts of the Judiciary of the United States. These accounts include those for the salaries of the judges and other officers; accounts of marshals for expenses of the United States courts and for their fees; accounts of district attorneys for attendance upon United States courts, etc., for their travel and fees; accounts of clerks of United States courts for their attendance, and for fees, and accounts of United States Commissioners for fees. All accounts of the Treasurer of the United States, Assistant Treasurers, United States Depositaries, and other fiscal agents of the Treasury Department, for the payment of interest on the public debt, Treasury bonds, and Government obligations. The accounts of the Treasurer of the United States for the general receipts and expenditures of the Government are made up and rendered quarterly. The account current, a large volume, has to be carefully compared with a certified account received from the Register of all warrants drawn on the Treasurer or in his favor during the quarter; the amount remaining unpaid and outstanding of previous quarters, and the amount of such warrants for which he claims credit as being paid, the amount of balances in the various depositories, etc. All warrants drawn on the Treasurer are paid by drafts, and he cannot receive credit in the Auditor's Office for a warrant unless it is accompanied by its appropriate draft, properly endorsed by the payee. All accounts of the officer in charge of the public buildings and grounds in the District of Columbia. All accounts of Public Printer. Salary accounts,-Which include the accounts of disbursing officers for payment of salaries to all persons who receive a regular compensation, embracing the pay-rolls of the seven great Departments, the accounts of the Superintendent of Weights and Measures, Clerk of the House of Representatives, Secretary of the Senate, Librarian of Congress, Assistant Treasurers, and Depositaries. Contingent expenses of all the Departments, including expenses of grading about the Capitol grounds, Library of Congress, and Botanical Garden, expenses of the National loan, contingent expenses in the several Sub-Treasuries, of the Executive Mansion, Public Printer, accounts for repairs, furniture for Treasury Department, etc., except Patent Office and Post-Office Department. All accounts of the disbursements for charitable institutions in the District of Columbia. All accounts of the disbursements of the National Board of Health. Accounts of the Customs Special Agents; accounts for the defence of suits in the Court of Claims. All accounts not enumerated, of whatever character, not specially assigned by law to other accounting officers, are properly referred to this office for settlement. After examination of the accounts relating to customs, the Auditor must certify the balances, and transmit the same, with the vouchers and certificates, to the Commissioner of Customs for his decision thereon. The other accounts are examined and certified, and transmitted in like manner to the First Comptroller for his decision thereon. The First Auditor certifies balances, and transmits the same to the Commissioner of Customs for his decision thereon, of accounts which do not relate to receipts from customs, except in an indirect way; | Second Comptroller for his decision for example: thereon. The accounts of expenditures in the construction of public buildings for custom-houses, court-houses, and post-offices under the control of the Treasury Department; also accounts of the expenditures under the appropriation for fuel, light, and water for public buildings, salaries of light-house keepers, construction and repair of light-houses, of steamtenders used in the light-house service, and other expenses on account of said service, and other accounts. The Office of the First Auditor is divided into four divisions, namely: The Public Debt Division, which has charge of all matters of accounts relating to the public debt; the Customs Division, with charge of accounts relating to customs; the Warehouse and Bond Division, with charge of inatters connected with customs warehouses, and the bonds pertaining to the same; the Judiciary Division, with charge of the accounts relating to the United States courts. Besides the above-named four regular divisions there is what may properly be termed a Miscellaneous Division, which is not, however, dignified with a chief to preside over it. It consists of a number of independent desks, each clerk having charge of his | own branch of work. FORCE IN THE OFFICE OF THE FIRST AUDITOR. Per Annum. ....... DUTIES, BUSINESS, ETC. $3600 2250 The Second Auditor is directed by law` to audit and settle the accounts of line officers of the army to the extent of the pay due them for their services, 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 the Auditor is 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. He registers all warrants drawn by the Secretary of the Treasury upon requisitions of the Secretary of War for the payment of moneys for the pay and clothing of the army, the subsistence of officers, and under all those accounts which the law makes it his duty to examine and settle as enumerated above. The following different classes of accounts are examined and settled in the Second Auditor's Office: Paymasters of the Army; Arrears of Pay and Bounty; Ordnance; Medical; Recruiting; Freedmen's Branch, Adjutant-General's Office; National Home for Disabled Volunteer Soldiers; Miscellaneous accounts and claims; Payments to Soldiers' Home; Indian Disbursing accounts; Indian claims; Indian Property accounts, and War Property accounts. The Second Auditor's Office is divided into five main divisions and five sections, the names of which will sufficiently indi2000 cate the branch of business with which 1600 each is charged, viz.: 1800 1400 Names of Divisions: Investigation of 1200 Frauds; Indian; Pay and Bounty; Pay1000 masters'; Book-keepers. 720 660 The Office of Second Auditor was established by the act of March 3, 1817. It is the duty of this office to receive and examine all accounts relating to the pay and clothing of the army, the subsistence of officers, bounties and premiums, military and hospital stores, and the contingent expenses of the War Department; all accounts relating to Indian affairs, and of agents of lead and other mines of the United States; and after examination of such accounts, the Second Auditor must certify the balances to the Names of Sections: Ordnance, Medical, and Miscellaneous; Correspondence and Records; Property; Inquiries and Replies; Archives. INFORMATION RELATING TO BOUN- Any person entitled to arrears of pay or bounty on account of services in the United States Army during the War of the Rebellion of 1861-65, should apply to the Second Auditor, who will furnish the proper blanks to be filled up, and thus no expense need be incurred beyond the magistrate's fee before whom the affidavit is made and the fee of the clerk of the court certifying to the magistrate's signature, etc. For the benefit of those who may not be aware of their rights as to bounty, etc., the following information is inserted: CLASSES ENTITLED TO BOUNTIES. Soldiers of the late war, so far as bounty is concerned, may be divided into the following classes: I. Those two and three years' men who enlisted between April 12, 1861, and December 24, 1863, or between April 1, 1864, and July 18, 1864. Soldiers of this class were entitled to $100 bounty, for a full term of service, or upon an honorable discharge; and an additional $100 under the act of July 28, 1866, on substantially the same terms. Those serving two years were entitled to $50, under the act of July 28, 1866; but if a soldier discharged before serving two years, on account of disease contracted in the service, died before July 28, 1866, his heirs would be entitled to the additional bounty. II. Those three years' men who enlisted between December 24, 1863, and April 1, 1864. Soldiers of this class were promised $300 bounty, payable in instalments during service. Full term of service, or discharge by reason of wound, or the termination of the war, entitle a soldier to the full amount, but on discharge by reason of disease or promotion payment ceased. Enlistments after October 24, 1863, into regiments in the field are construed as being under Class II. III. Those who enlisted after July 18, 1864. Soldiers of this class, composed of one, two, and three years' men, were promised $100, $200, and $300 respectively, and were paid only when the full term was served, or when discharged by reason of wound. IV. Veterans. HEIRS OF SOLDIERS. The heirs of a soldier are entitled to any bounty due him, and are paid in the following order: First, the widow; second, the children; third, the father, if he supports the family; fourth, the mother; and, fifth, the brothers and sisters. Exceptions. I. Non-resident father or mother, or more remote heirs, are entitled only to accrued bounty. II. In the absence of the widow or minor children, the additional bounty provided by the act of July 28, 1866, goes to the father and mother jointly, provided the father supports the family. III. The bounty given to Class III. goes only to the widow, minor children, or mother of the soldier, a widow at the time of his death. IV. Under the act of July 28, 1866, additional bounty does not go to heirs more remote than parents. This additional bounty under act of July 28, 1866, is not given to soldiers who have received a larger bounty than $100. Soldiers enlisted in the regular army between July 1, 1861, and June 25, 1863, are now entitled to $100 bounty, under the same conditions as volunteers. Those enlisted on or after April 15, 1861, to the bounty of July 28, 1866. Those enlisted into the regular army for five years, within ninety days from June 25, 1863, the date of General Order Adjutant-General's Office, 190, are entitled to $400 bounty, payable in instalments. All soldiers enlisted or re-enlisted into the regular army for three years, under joint resolution of Congress of January 13, 1864, and General Örder No. 25, are entitled to $400 bounty. By act of June 20, 1864, regulars, serving under enlistments made prior to July 22, 1861, and re-enlisted under this act into their old regiments for three years, are entitled to $400 bounty, pay Soldiers of this class, composed of nine months' men, serving since April 12, 1861, and re-enlisted for three years, between January 1, 1863, and April 1, 1864, were entitled to $400, under the same regula-able in instalments. tions as those of Class II. Those persons of this class who received only $300 cannot receive additional bounty, unless they became veteranized. V. Drafted men. Drafted men, or their substitutes, who enlisted for three years, prior to September 5, 1864, were entitled to $100 bounty for full term of service, or on discharge by reason of wound or expiration of war. The act of Congress of July 28, 1866, does not affect these men. Colored troops have been placed on an equal footing with white troops. By act of Congress of April 22, 1872, $100 bounty is given to men who enlisted between April 12, 1861, and July 22, 1861, and were mustered into service prior to August 6, 1861, but is not payable to heirs, to a dishonorably discharged soldier or one discharged for promotion. In case of loss of the discharge certificate, proof thereof will be sufficient to obtain bounty. No bounty can be obtained by a dishonorably discharged soldier or deserter. Right to bounty is forfeited by a widow marrying prior to July 28, 1866. FORCE OF SECOND AUDITOR'S OFFICE. Per Annum. 2 assistant messengers, each................. 8 laborers, each.... 12 clerks, each, per month.............. THIRD AUDITOR. 2250 2000 1000 720 through his subordinates, are forwarded to the Third Auditor for settlement. Pensions are paid by Pension Agents, who transmit their accounts direct to the Third Auditor for settlement. He also settles the claims of States and Territories for military services and advances on account of the military service assumed by various special acts of Con1800 gress, and claims of officers and enlisted 1600 men for private horses lost or killed in 1400 the military service of the United States. 1200 He also receives, examines, and adjudicates claims of a miscellaneous character of citizens for other property lost in the military service of the United States, or purchased and not paid for, or seized or impressed for the use or benefit of the military service, not embraced in the Government, and growing out of the claims of States and Territories hereinbefore referred to; also claims for transportation of troops and military supplies, which he settles and allows or rejects, wholly or in part, in accordance with law and the evidence submitted. 660 100 By an act of Congress approved May 8, 1792, the Office of Accountant of the Department of War was created. Said officer was required to report his settlement of accounts for the inspection and revision of the Comptroller of the Treas ury. The act of March 3, 1817, abolished the Office of Accountant of the Department of War, and in lieu thereof created the Office of Third Auditor and the Office of Second Comptroller of the Treasury, and prescribed the duties of each of these officers, the duties of the Accountant of the Department of War being, as above intimated, transferred to the new officer called Third Auditor. DUTIES. It is the duty of the Third Auditor to receive from the War Department and audit all accounts (money) and property returns, relating to the Quartermaster's (except clothing, camp and garrison equipage property), Subsistence, Engi neers, and Signal Bureaus, also the accounts of the Military Academy, surveys of roads and other internal improvements, under the direction of the Secretary of War, and generally all accounts of the War Department not specifically directed to be settled by the Second Auditor; and in addition to those above mentioned, he audits the accounts for the payment of pensions. BUSINESS OF THE OFFICE. Military accounts and returns are transmitted by the officers rendering them to the Chief of the Staff Department under which the disbursements were made or the accountability incurred, and after administrative scrutiny by that officer MANNER OF CONDUCTING THE BUSI- All these various accounts and claims, with their respective vouchers, having been received, recorded, examined, and audited by the Third Auditor, he makes separate report thereon, with a reconciling sheet or statement of differences, when they exist, and transmits them to the Second Comptroller for his revision and confirmation, in each case, who, after his official action thereon, returns them to the Auditor, with his certified decision appended to the Auditor's certificate. In the case of claims (which must be distinguished from current accounts in this, that the disbursements in the latter have already been made before adjudication, while in the former payment is only made upon final decision of the accounting officers, after settlement), a requisition is called for, and transmitted to the Secretary of War, who makes requisition upon the Secretary of the Treasury for the amount to be drawn from the proper fund already appropriated and available for the purpose, and upon which the Secretary of the Treasury issues his warrant for its payment, which, after being duly countersigned and checked, is paid from the Treasury by draft. All advances to disbursing officers are drawn from the Treasury upon requisition and warrant, and substantially in the same manner. |