It is also the duty of the Third Auditor | to the United States on moneys advanced to keep books of appropriations and requi- relative to that Department. He receives sitions, together with personal accounts of from the Second Comptroller the accounts disbursing officers and agents, showing which are finally adjusted, and must preadvances to, and disbursements by, each serve them, with their vouchers and cerrespectively. tificates, and record all requisitions drawn by the Secretary of the Navy. ORGANIZATION INTO DIVISIONS. He must report to the Secretary of the Treasury annually, on the first Monday in November, the application of the money appropriated for the Navy Department. gen To facilitate the despatch of the public business, the force of the office is organized into divisions, there being by law five chiefs and the same number of eral divisions, viz.: Book-keeper's, Quartermaster, Commissary, Pension, and Claims. The Chiefs of Division keep complete records of all matters appertaining to their respective divisions to the minutest detail, and have charge of the clerical force under their control, subject to the direction of the Auditor, superintend and conduct the official correspondence with officers and other persons whose accounts or claims come under their special juris diction. All accounts and claims, after being returned to the Auditor by the Comptroller, and the balances arising thereon having been entered upon the books, are numbered and systematically filed for future reference. Per Annum. $3600 2250 1400 In every case of the loss or capture of a vessel belonging to the Navy, the Fourth Auditor, under the direction of the Secretary of the Navy, is authorized, in the settlement of the accounts of the paymaster of such vessel, to credit him with such amount of the provisions, clothing, small stores, and money, with which he the books in the stands charged on Fourth Auditor's Office, as the Auditor shall be satisfied was inevitably lost by such capture or loss of a public vessel. He must allow in the settlement of the accounts of a disbursing officer every disbursement of public moneys, or disposal of public stores, made by such disbursing officer, pursuant to an order of any commanding officer of the Navy, upon satisfactory evidence of the making of such order, and of the payment of money or disposal of stores in conformity with it, and the commanding officer who made the order is held accountable. He is authorized in settling the ac2000 counts of seamen and others, not officers, 1800 borne on the books of any vessel in the 1600 Navy wrecked, or which has not been heard of for so long a time that her wreck 1000 may be presumed, or which has been de900 stroyed or lost, with the rolls and papers, 720 to fix a day when such wreck, destruc 1200 The Office of Fourth Auditor was tablished by the act of March 3, 1817. GENERAL DUTIES. 660 480 es It is the duty of the Fourth Auditor to receive and examine all accounts accruing in the Navy Department, and of Navy pensions; and to certify the balances to the Second Comptroller. He is charged with keeping all accounts of the receipts and expenditures of the public money in regard to the Navy Department, and of all debts due tion, or loss may be deemed to have occurred; also of any vessel which by any casualty, or in action with the enemy, has been sunk or otherwise destroyed, with the rolls and papers, to assume the the basis for the computation of the last quarterly return of the paymaster as credits of those on board, to the date of such loss, if there be no official evidence to the contrary; also to allow to each person, not an officer, as aforesaid, on board of any vessel which has been sunk or destroyed, whose personal effects have been lost, a sum not exceeding $60, as compensation for the loss of his personal effects; and in case of the death of any such petty officer, seaman, or other person, not an officer, such payment shall be made to the widow, child or children, father, mother, or brothers and sisters, jointly. In case any officer of the Navy or Marine Corps on board of a vessel in the employ of the United States, which by any casualty, or in action with the enemy, has been sunk or destroyed, has lost his personal effects without negligence or want of skill or foresight on his part, the Fourth Auditor is authorized to allow to such officer a sum not exceeding the amount of his sea pay for one month as compensation for such loss. The accounts settled in this office embrace those of purchasing paymasters, stationed in large cities, paymasters of navy-yards, and of the various ships in commission, disbursing officers in foreign countries, navy pension agents, and the paymaster and quartermaster of the Marine Corps. In addition to these there is a great number of miscellaneous accounts and individual claims of officers and seamen for back pay, bounty, and prize-money. Disbursing officers' accounts are settled quarterly, and the balance certified to the Second Comptroller for revision, and when returned by him, the account, with all papers and vouchers pertaining thereto, is placed on file in this office. In the case of claims presented, the evidence is examined, and an account stated in the ordinary form of debit and credit, specifying the appropriation out of which the sum due is payable. The account is then certified to the Second Comptroller, and when admitted by him is returned, and the debt is paid directly from the Treasury. Prize-money is distributed to the officers and crew of the capturing vessel in proportion to their respective rates of pay in the service. If the prize is of superior or equal force to the vessel making the capture, the captors are entitled to the whole of the net proceeds; but when of inferior force, one-half is decreed to the United States, and deposited in the Treasury for the benefit of Navy pensioners, forming a perpetual fund termed the Navy Pension Fund. This fund amounted in the year 1880 to the sum of $14,000,000. BOUNTIES TO SAILORS OF THE UNITED STATES NAVY. Claims of sailors for bounties should be presented to the Fourth Auditor of the Treasury. Bounties are allowed to sailors as follows: By act of Congress of March 3, 1863, substitutes for drafted men (for the army), entering the naval service for a term of three years, between March 3. 1863, and September 5, 1864, each $100. By Joint Resolution of Congress of February 24, 1864, able seamen and ordinary seamen who re-enlisted between February 24, 1864, and June 30, 1864, each an amount equal to three months' pay. The admiral commanding fleet receives By act of Congress of July 1, 1864, all (5 per cent.) of all prize-money al-persons who enlisted into the naval service lowed to any vessel belonging to the fleet, or Marine Corps after July 1, 1864, or and the fleet-captain (1 per cent.). during the continuance of the War of the The commanding officer of the captur- Rebellion, each the same bounty as if ening ship is entitled to (10 per cent.). listed into the army; and the joint reso The remainder is apportioned to the offi-lution of February 24, 1864, was thereby cers and crew upon the basis of salaries. repealed. EXAMPLE. After making the deductions above specified, suppose the remainder of the award to be $20,000, the number of officers and men to be 100, and their aggregate salaries to be $30,000. If they all shared alike, each would receive $200. Sharing as they do, in proportion to their respective rates of pay, a lieutenant, whose salary is $2400, would be entitled to $1600. A master, salary $1800, would be entitled to $1200. No other bounties to sailors have been allowed, except "bounty for destruction of enemies' vessels," which properly comes under the head of "prize-money.' This office embraces the following di visions and sections: Paymasters and Marine Accounts, Book-keepers', Navy Pay and Allotment, Prize-Money and Record, Pension Accounts, and General Claims. FORCE OF FOURTH AUDITOR'S OFFICE. Per Annum. 1800 ment by the clerk to whom assigned. The receipt of each account, claim, or $3600 letter is acknowledged as soon as may be 2250 in a letter signed by the Fifth Auditor. 2000 Officers and claimants sometimes come in 1800 person to make explanations and arguments on their accounts and claims, and 1200 they are heard and questioned by the 1000 Auditor or Deputy; and in cases of 900 details, when only general and well-known principles are involved, such explanation may be made directly to the Chiefs of Divisions or clerks. 1400 720 660 The Office of the Fifth Auditor was established by the act of March 3, 1817. DUTIES. To receive and examine all accounts accruing in or relative to the Department of State, all accounts of the Commissioner of Internal Revenue, all accounts relating to the contingent expenses of the Patent Office, and all accounts relating to the Census Office. In general, the vouchers are examined by the clerks, who also make the calculations and the reports, and write the correspondence and do the recording. They are instructed to bring to the attention of the officers placed above them all matters appearing of an unusual, suspicious, or doubtful character, or that involve any new principles, or that contain amounts of an extraordinary nature. known wishes and intentions. The assignment of work to the clerks, and the general supervision of work and the details relating to the conduct of the In adjusting accounts assigned by law office, is performed by the Deputy Auor custom to the Fifth Auditor, his gen-Auditor, or in accordance with his wellditor, who acts under the direction of the eral powers are to determine whether the charges made or the items claimed are provided for by law; whether the vouchers are in due form, the calculations correct, and in cases where special jurisdiction is not by law vested in some other officer, to determine whether the charges are reasonable in amount, subject to the revision of the First Comptroller. Each account adjusted is put in the form of a debit and credit statement, and 66 statement of differaccompanied by a ences," if any occur between the amounts allowed and those claimed, with a clear explanation of how the differences arose, and the reasons why any item in the account cannot be allowed. This statewho has examined the account and vouchment is made and signed by the clerk He must, by his clerks, examine all the items in every account or claim; keep enlightened on the provisions of law relating to all cases within his jurisdic-ers, who follows the directions of his tion, and on decisions of the United States superior officers in allowing or disallowing courts pertaining to the same; and apply particular items. The same clerk makes with fairness and impartiality to each up a written report to accompany the case and each item the principles of law statement and vouchers, which is signed as given by the courts or interpreted by the Auditor, and, with all the papers by the Attorney-General of the United in the case, is, after being recorded, sent States. To do this properly involves the to the First Comptroller for examination and approval, or such action as he may necessary correspondence for obtaining explanations, and the taking of evidence see fit to take thereon. by oath or otherwise in relation to the several matters which may come before him for action. MANNER OF BUSINESS. Accounts, claims, and correspondence may come direct to the Auditor, or by reference from the head of a Department or office. When an account is received it is filed, registered, and is taken up in regular order for examination and adjust All letters addressed to the Fifth Auditor are promptly acknowledged, and answered as soon as the facts necessary for a proper answer can be obtained. Calls for information on the part of Committees of the Senate and House of Representatives, and by Senators and Representatives individually, heads of Departments and Bureaus, owners of vessels trading at foreign ports, relatives of persons dying in foreign countries, and calls for instructions as to powers and duties on the part of consuls and other officers of the Government, are constantly made and answered. The Fifth Auditor's Office has two divisions, the Diplomatic and Consular and the Internal Revenue Collector's. SIXTH AUDITOR. Per Annum. .$3600 ...... 2250 2000 1800 All payments on account of the postal service must be made to persons to whom the same are certified to be due by the Sixth Auditor, but advances of necessary funds to defray expenses may be made by the Postmaster-General to agents employed to investigate mail depredations, examine post-routes and offices, and on other like services, to be charged to them by the Auditor, and to be accounted for in the settlement of their accounts. In case the Postmaster-General, or any 1600 other person whose accounts have been 1400 settled by the Sixth Auditor, is dissatis1200 fied with the settlement made, he may, 1000 within twelve months, appeal to the First Comptroller, whose decision shall be conclusive. 900 840 660 The Office of the Sixth Auditor was established by the act of July 2, 1836. The Sixth Auditor superintends the collection of all debts due the Post-Office Department, and all penalties and forfeitures imposed for any violation of the postal laws, and takes all such other measures as may be authorized by law to DUTIES OF THE SIXTH AUDITOR, enforce the payment of such debts and the AND SUMMARY OF BUSINESS TRANS-recovery of such penalties and forfeitures. ACTED IN HIS OFFICE. It is the duty of the Sixth Auditor to receive all accounts arising in the PostOffice Department, or relative thereto, with the vouchers necessary to a correct adjustment thereof, and to audit and settle the same, and certify the balances thereon to the Postmaster-General, and to keep and preserve all accounts and vouchers after settlement. He must close the accounts quarterly, and transmit to the Secretary of the Treasury quarterly statements of the receipts and expenditures of the Post-Office Department. He reports to the Postmaster-General the manner and form of keeping and stating the accounts of the Post-Office Department, and the official forms of papers to be used in connection with its receipts and expenditures. He must report to the Postmaster-General all delinquencies of postmasters in rendering their accounts and returns, or in paying over money-order funds and other receipts at their offices. He must register, charge, and countersign all warrants upon the Treasury for receipts or payments issued by the Postmaster-General, when warranted by law. It is his duty to perform such other duties in relation to the financial concerns of the Treasury Department as may be assigned to him by the Secretary of the Treasury, and make such reports to the Secretary or to the Postmaster-General respecting the same as either of them may require. He must keep the accounts of the money-order business separately, and in such manner as to show the number and amount of money-orders issued at each office, the number and amount paid, the amount of fees received, and all the expenses of the money-order business. He must state and certify quarterly to the Postmaster-General an account of the money paid by postmasters out of the receipts of their offices for the expenses of the postal service. He may, with the written consent of the Postmaster-General, compromise judgments for debts or damages due the Post-Office Department, whenever it appears that the amount unpaid cannot be collected by due process of law, and accept in satisfaction less than the full amount thereof. In case of delinquency of any postmaster, contractor, or other officer, agent, or employé of the Post-Office Department, in which suit is brought, it is his duty to forward to the Department of Justice certified copies of all papers in his office tending to sustain the claim. He may administer oaths to witnesses in any case when it is necessary for the due examination of the accounts with which he is charged. Oaths in relation to the examination and settlement of the accounts committed to his charge may be administered by the mayor of any city, justice of the peace, or judge of any court of record in the United States. The Sixth Auditor is entitled to receive from the Postmaster-General, within sixty days after the making of any contract for carrying the mail, a duplicate copy thereof. He must certify all orders and regulations of the Postmaster-General which may originate a claim, or in any manner affect the accounts of the postal service. Upon the certified quarterly statement by the Sixth Auditor of the payments by postmasters on account of the postal service, the Postmaster-General issues his warrant to the Treasurer of the United States to carry the amount to the credit of the postal revenues, and to the debit of the proper appropriations upon the books of the Auditor. Copies of postmasters' returns and of any papers pertaining to the accounts in the Sixth Auditor's Office, and transcripts from the money-order account books of the Post-Office Department, when certified by him under the seal of his office, are admitted as evidence in the courts of the United States. Payments of money out of the Treasury on account of the postal service must be in pursuance of appropriations made by law, by warrants of the PostmasterGeneral, registered and countersigned by the Sixth Auditor. The accounts of the postal service must be kept in such manner as to exhibit separately the amount of revenue derived from the following sources respectively: Letter postage; book, newspaper, and pamphlet postage; registered letters; box rents and branch offices; postagestamps and envelopes; dead letters; fines and penalties; money-order business; miscellaneous. And to exhibit, separately, the amount of expenditure made for each of the following objects: removals must be reported to him. On the death, removal, or resignation of a postmaster his bond must be delivered to the Sixth Auditor. All orders of the Postmaster-General assigning or changing the salaries of postmasters must be notified to the Auditor. Vouchers for all deductions made by a postmaster out of the receipts of his office, for expenses of the postal service, must be submitted for examination and settlement to the Sixth Auditor. The Sixth Auditor's Bureau is now the largest in the Treasury Department, and the amount of business transacted by it is immense. During the fiscal year ended June 30, 1879, the number of quarterly accounts received from postmasters was 160,441; stamp accounts settled, 158,552, involving the sum of $29,362,900.94. The money-order business for the same year amounted to $90,494,995.97. For convenience and the despatch of business the office is organized with the following divisions, the names of which will sufficiently indicate the business with which each is charged respectively: Examining, Registering, Book-keeping, Stating, Collecting, Pay, Money-Order, and Foreign Mail. 15 female assorters of money orders, each 1 assistant messenger.. 2250 2000 2000 1800 1600 1400 1200 1000 1000 1000 900 720 660 180 Transportation of the mail; compensation of postmasters; compensation of letter-carriers; of clerks for post-offices; of blank agents and assistants; mail depredations and special agents; postagestamps and envelopes; ship, steamboat, and way letters; dead letters; mail-bags; mail-locks and keys; post-marking and gress of September 2, 1789. cancelling stamps; wrapping-paper; twine; letter-balances; office furniture; advertising; balances to foreign countries; rent, light, and fuel for post-offices; stationery; miscellaneous. TREASURER OF THE UNITED STATES. The Office of Treasurer of the United States was established by the act of Con The Postmaster-General must certify to the Sixth Auditor the establishment of any new, and the discontinuance of any old, post-office. All appointments and DUTIES OF THE TREASURER. RECEIPT OF MONEYS. The Treasurer of the United States is charged with the receipt of all moneys received from customs dues, internal revenue, sales of land, and miscellaneous sources. |