(ACT of May 8th, 1792.)

of this act, he shall be deemed guilty of a high misdemeanor, and forfeit to the United States the penalty of three thousand dollars, and shall, upon conviction, be removed from office, and forever thereafter incapable of holding any office under the United States: Provided, That if any other person than a public prosecutor shall give information of any such offence, upon which a prosecution and conviction shall be had, one half the aforesaid penalty of three thousand dollars, when recovered, shall be for the use of the person giving such information. [Altered infra, 11.]

ACT of March 3, 1791. 2 Bioren, 223. An act supplemental to the act "establishing the treasury department," and for

a farther compensation to certain officers.

SEC. 1. The eighth section of the act, entitled, " An act to establish the treasury department," passed the second day of September, one thousand seven hundred and eighty-nine, shall be, and the same is hereby, extended to all and every of the clerks employed in the treasury department, as fully and effectually as if they, and every of them, were specially named therein, except as to the penalty in such section mentioned, which, in case of any such clerk offending against the provisions of the said section, shall be five hundred dollars, and removal from office.

8. SEC. II. Each and every clerk, and other officer already appointed in any of the departments of the United States, (and who have not, since their appointment, taken the oath or affirmation hereafter mentioned) shall, within fifteen days after the passing of this act, and those who shall hereafter be appointed, shall, before they enter upon the duties of such appointment, take an oath or affirmation, before one of the justices of the supreme court, or one of the judges of a district court of the United States, to support the constitution of the United States, and also an oath or affirmation, well and faithfully to execute the trust committed to him, which oaths or affirmations, subscribed by such clerk, and certified by the person administering the same, shall be filed in the office of the person employing such clerk.

ACT of May 8, 1792. 2 Bioren, 303.

An act making alterations in the treasury and war departments.

9. SEC. 1. There shall be an accountant to the department of war, who shall be charged with the settlement of all accounts relative to the pay of the army, the subsistence of officers, bounties to soldiers, the expenses of the recruiting service, the incidental and contingent expenses of the department; and who shall report, from time to time, all such settlements as shall have been made by him, for the inspection and revision of the accounting officers of the treasury; and the said accountant shall also be charged with the settlement of all claims for personal service, authorized by the act of this congress of the twenty-seventh of March last, and of all military claims lodged in the late office of the paymaster gene

(ACT of July 16th, 1793.)

ral, and commissioner of army accounts, which are not foreclosed by the acts of limitation of the late congress, and he shall report, from time to time, all such settlements as have been made by him, for the inspection and revision of the comptroller of the treasury. The compensation of the said accountant shall be a yearly salary of one thousand two hundred dollars.

[Altered as to the salary, see SALARIES, 4.]

10. SEC. II. The treasurer of the United States shall disburse all such moneys as shall have been previously ordered for the use of the department of war by warrants from the treasury; which disbursements shall be made pursuant to warrants from the secretary of war, countersigned by the accountant.

11. SEC. VI. The present office of assistant to the secretary of the treasury, shall be abolished; and instead thereof, there shall be an officer in the department of the treasury to be denominated commissioner of the revenue, who shall be charged with superintending under the direction of the head of the department, the collection of the other revenues of the United States; and shall execute such other services, being conformable to the constitution of the department as shall be directed by the secretary of the treasury. The compensation of the said commissioner shall be a salary of one thousand nine hundred dollars per annum.

[This salary was increased to two thousand four hundred dollars, by an act passed March 2, 1793. And was made three thousand by act of March 2, 1799, which last act was limited to three years, and has not been revived as to that part which relates to commissioner of the revenue; the office was discontinued, but revived, see Infra, 18, and see title TAXES, 2, Ante, page, 810.]

12. SEC. VII. [Altered and supplied, see title STATE department, 9.]

SEC. IX. [See ACCOUNTS, 1.]

13. SEC. XII. The restriction on the clerks of the department of the treasury, so far as respects the carrying on of any trade, or business, other than in the funds, or debts of the United States, or of any state, or in any kind of public property, be abolished, and such restriction, so far as respects the funds or debts of the United States, or of any state, or any public property of either, shall be extended to the commissioner of the revenue, and to all persons employed in their respective offices, and to all officers of the United States concerned in the collection or disbursement of the revenues thereof, under the penalties prescribed in the eighth section of the act, entitled "An act to establish the treasury department; and the provisions relative to the officers in the treasury department, contained in the "Act to establish the post office and post roads," shall be, and hereby are, extended and applied to the commissioner of the revenue.

ACT of July 16, 1798. 3 Bioren, 114.

(ACT of February 24th, 1819.)

all such money as shall have been previously ordered for the use of the department of the navy, by warrants from the treasury; which disbursements shall be made pursuant to warrants from the secretary of the navy, countersigned by the accountant.

15. SEC. III. All purchases, and contracts for supplies or services for the military and naval service of the United States, shall be made by or under the direction of the chief officers of the departments of war and the navy, respectively, and all agents or contractors for supplies or services as aforesaid, shall render their accounts for settlement to the accountant of the proper department for which such supplies or services are required; subject, nevertheless, to the inspection and revision of the officers of the treasury in manner before prescribed.

SEC. VI. All contracts to be made by virtue of this act, or of any law of the United States, and requiring the advance of money, or to be in any manner connected with the settlement of public accounts, shall be deposited in the office of the comptroller of the treasury of the United States, within ninety days after their dates, respectively.

ACT of May 10, 1800. 3 Bioren, 393.

16. SEC. I. It shall be the duty of the secretary of the treasury to digest, prepare and lay before congress at the commencement of every session, a report on the subject of finance containing estimates of the public revenue, and public expenditures, and plans for improving or increasing the revenues from time to time, for the purpose of giving information to congress in adopting modes of raising the money requisite to meet the public expenditure.

ACT of March 3, 1809. 4 Bioren, 220. An act further to amend the several acts for the establishment and regulation of the treasury, war, and navy departments. [See title ACCOUNTS 13, &c. ante, page 4.] ACT of July 24, 1813. 4 Bioren, 568.

17. SEC. 1. There shall be an officer in the department of the treasurer, to be denominated the commissioner of the revenue, &c. [Certain duties enjoined, now obsolete.]

SEC. II. The said commissioner of the revenue shall also execute the services with respect to light houses and other objects which were usually performed by the former commissioners of the

revenue.

SEC. IV. The compensation of the said commissioner of the revenue, shall be the same with that of the auditor of the treasury.

ACT of February 24, 1819.

An act supplementary to "An act, to provide for the prompt settlement of

SECS. 1. and 11.

public accounts."

[See ACCOUNTS, 33, 34.7

:

(ACT of May 1st, 1820.)

18. SEC. 111. The treasurer of the United States shall disburse all such moneys as shall have been previously ordered for the use of the Indian department, with the exception of those relating to Indian trade by warrants from the treasury; which disbursements shall be made pursuant to warrants drawn by the secretary of war, and countersigned by the second comptroller, and registered by the second and third auditor, as the case may be.

ACT of May 1, 1820. Pamphlet edit. 47.
An act in addition to the several acts for the establishment and regulation of

the treasury, war, and navy departments.

19. SEC. 1. It shall be the duty of the secretary of the treasury, to cause to be carried to the account of the surplus fund any moneys appropriated for the department of war, or of the navy, which may remain unexpended in the treasury, or in the hands of the treasurer, as agent for those departments, whenever he shall be informed, by the secretaries of those departments, that the object for which the appropriation was made has been effected. And it shall be the duty of the secretaries of the war and navy departments, to cause any balance of moneys drawn out of the treasury, which shall remain unexpended, after the object for which the appropriation was made shall be effected, to be repaid to the treasury of the United States; and such moneys, when so repaid, shall be carried to the surplus fund.

20. SEC. 11. It shall be the duty of the secretaries of the war and navy departments to lay before congress, on the first day of February, of each year, a statement of the appropriations of the preceding year, for their departments, respectively, showing the amount appropriated under each, and the balance remaining unexpended, either in the treasury, or in the treasurer's hands, as agent of the war and navy departments, on the thirty-first December preceding: And it shall be further the duty of the secretaries aforesaid, to estimate the propable demands which may remain on each appropriation, and the balance shall be deducted from the estimates of their departments respectively, for the service of the current year; and accounts shall also be annually rendered, in manner and form as aforesaid, exhibiting the sums expended out of the estimates aforesaid, and the balance, if any, which may remain on hand, together with such information, connected with the same, as shall be deemed proper. And whenever any moneys, appropriated to the department of war, or of the navy, shall remain unexpended, in the hands of the treasurer, as agent of either of those departments, for more than two years after the expiration of the calendar year in which the act of appropriation shall have been passed, or to which it refers, it shall be the duty of the secretary of such department to inform the secretary of the treasury of the fact, and the secretary of the treasury shall thereupon cause such moneys to be carried to the account of the surplus fund: Provided, That, when an act making an appropriation shall assign a longer duration for the completion of

(ACT of May 1st, 1820.)

its object, no transfer of any unexpended balance, to the account of the surplus fund, shall be made, until the expiration of the time fixed in such act.

SEC. III. In the settlement of the accounts of the war department, for services or supplies accruing prior to the first of July, one thousand eight hundred and fifteen, the expenditures shall be charged to arrearages, and the balances of public money hereafter recovered out of advances made in the war department, for services or supplies, prior to the date aforesaid, shall be returned to the treasury, and, by the secretary of the treasury, be carried to the surplus fund.

SEC. IV. Nothing contained in the act of March third, one thousand eight hundred and nine, entitled "An act further to amend the several acts for the establishment and regulation of the treasury, war, and navy departments," shall be so construed as to allow any appropriation whatever for the service of one year to be transferred to another branch of expenditure in a different year, nor shall any appropriations be deemed subject to be transferred under the provisions of the above mentioned act, after they shall have been placed in the hands of the treasurer, as agent of the war or navy departments.

[See, ACCOUNTS, 13, ante, page 4.

SEC. v. The abovementioned act of the third of March, one thousand eight hundred and nine, shall be, and the same is hereby, so amended, that the president shall be authorized to direct a portion of the moneys appropriated for any one of the following branches of expenditure in the military department, viz: For the subsistence of the army, for forage, for the medical and hospital department: for the quarter master's department; to be applied to any other of the abovementioned branches of expenditure in the same department: And that the president shall be also further authorized, to direct a portion of the moneys appropriated for any of the following branches of expenditure in the naval department, viz: For provisions, for medicine and hospital stores, for repairs of vessels, for clothing; to be applied to any other of the above mentioned branches of expenditure in the same department; and that no transfers of appropriation, from or to other branches of expenditure, shall be hereafter made.

21. SEC. VI. No contract shall hereafter be made by the secretary of state, or of the treasury, or of the department of war, or of the navy, except under a law authorizing the same, or under an appropriation adequate to its fulfilment; and excepting also, contracts for the subsistence and clothing of the army or navy, and contracts by the quartermaster's department, which may be made by the secretaries of those departments.

22. SEC. var. It shall be the duty of the secretary of the treasury to annex to the annual estimates of the appropriations required for the public services, a statement of the appropriations for the service of the year which may have been made by former acts; and, also, a statement of the sums remaining in the trea