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General Accounting Office, when certified by the Comptroller General or the Assistant Comptroller General under its seal, shall be admitted as evidence with the same effect as the copies and transcripts referred to in sections 882 and 886 of the Revised Statutes.

R. S., secs. 882, 886,

p. 167.
Adjusted claims,etc.,

SEC. 307. The Comptroller General may provide for the payment to be paid through disof accounts or claims adjusted and settled in the General Accounting bursing officers. Office, through disbursing officers of the several departments and establishments, instead of by warrant.

Specified duties

Bookkeeping, etc., Di

SEC. 308. The duties now appertaining to the Division of Public transferred from PubMoneys of the Office of the Secretary of the Treasury, so far as they lic Moneys Division to relate to the covering of revenues and repayments into the Treasury, vision. the issue of duplicate checks and warrants, and the certification of outstanding liabilities for payment, shall be performed by the Division of Bookkeeping and Warrants of the Office of the Secretary of the Treasury.

Administrative pro

SEC. 309. The Comptroller General shall prescribe the forms, sys- cedure for accounting, tems, and procedure for administrative appropriation and fund etc., to be prescribed. accounting in the several departments and establishments, and for the administrative examination of fiscal officers' accounts and claims against the United States.

Offices of auditors

transferred to Account

SEC. 310. The offices of the six auditors shall be abolished, to take abolished. effect July 1, 1921. All other officers and employees of these offices Personnel, etc., except as otherwise provided herein shall become officers and em- ing Office. ployees of the General Accounting Office at their grades and salaries on July 1, 1921. All books, records, documents, papers, furniture, office equipment, and other property of these offices, and of the Division of Bookkeeping and Warrants, so far as they relate to the work of such division transferred by section 304, shall become the property of the General Accounting Office. The General Accounting rooms assigned. Office shall occupy temporarily the rooms now occupied by the office of the Comptroller of the Treasury and the six auditors.

Temporary office

Appointment, etc.,

SEC. 311. (a) The Comptroller General shall appoint, remove, and of employees by Comp fix the compensation of such attorneys and other employees in the troller General. General Accounting Office as may from time to time be provided for

by law.

(b) All such appointments, except to positions carrying a salary Application of civil at a rate of more than $5,000 a year, shall be made in accordance with

the civil-service laws and regulations.

(c) No person appointed by the Comptroller General shall be paid Pay restrictions.

a salary at a rate of more than $6,000 a year, and not more than four

persons shall be paid a salary at a rate of more than $5,000 a year.

(d) All officers and employees of the General Accounting Office, Assignment of duwhether transferred thereto or appointed by the Comptroller General, shall perform such duties as may be assigned to them by him.

(e) All official acts performed by such officers or employees specially Authority of emdesignated therefor by the Comptroller General shall have the same ignated. force and effect as though performed by the Comptroller General in

person.

Regulations, etc.,

(f) The Comptroller General shall make such rules and regulations thorized. as may be necessary for carrying on the work of the General Accounting Office, including rules and regulations concerning the admission of attorneys to practice before such office.

au

Comptroller General.

Investigation by, of public funds.

SEC. 312. (a) The Comptroller General shall investigate, at the seat of government or elsewhere, all matters relating to the receipt, disbursement, and application of public funds, and shall make to the President when requested by him, and to Congress at the beginning of each regular session, a report in writing of the work of the Recommendations General Accounting Office, containing recommendations concerning by, to Congress to facilthe legislation he may deem necessary to facilitate the prompt and itate accurate rendiaccurate rendition and settlement of accounts and concerning such other matters relating to the receipt, disbursement, and application

tion of accounts, etc.

and efficiency in public expenditures.

For greater economy of public funds as he may think advisable. In such regular report, or in special reports at any time when Congress is in session, he shall make recommendations looking to greater economy or efficiency in public expenditures.

Special investigations, etc., when order

mittees thereof.

(b) He shall make such investigations and reports as shall be ed by Congress or com- ordered by either House of Congress or by any committee of either House having jurisdiction over revenue, appropriations, or expenditures. The Comptroller General shall also, at the request of any such committee, direct assistants from his office to furnish the committee such aid and information as it may request.

Special reports of

departments, etc.

violations of law by (c) The Comptroller General shall specially report to Congress every expenditure or contract made by any department or establishment in any year in violation of law.

Report if departmental examination

and inspection of accounts adequate, etc.

Information to Budget Bureau when requested.

of

Departments to furnish information their activities, etc.

(d) He shall submit to Congress reports upon the adequacy and effectiveness of the administrative examination of accounts and claims in the respective departments and establishments and upon the adequacy and effectiveness of departmental inspection of the offices and accounts of fiscal officers.

(e) He shall furnish such information relating to expenditures and accounting to the Bureau of the Budget as it may request from time to time.

SEC. 313. All departments and establishments shall furnish to the Comptroller General such information regarding the powers, duties, activities, organization, financial transactions, and methods of business of their respective offices as he may from time to time require of Access to records, them; and the Comptroller General, or any of his assistants or

etc.

employees, when duly authorized by him, shall, for the purpose of securing such information, have access to and the right to examine emer- any books, documents, papers, or records of any such department or establishment. The authority contained in this section shall not be applicable to expenditures made under the provisions of section 291 of the Revised Statutes.

Diplomatic gencies excepted. R. S. sec. 291, p. 49.

Eligible list of accountants to be established.

Transfer of appro

priations for offices herein

SEC. 314. The Civil Service Commission shall establish an eligible register for accountants for the General Accounting Office, and the examinations of applicants for entrance upon such register shall be based upon questions approved by the Comptroller General.

SEC. 315. (a) All appropriations for the fiscal year ending June 30, erein abolished. 1268, 1922, for the offices of the Comptroller of the Treasury and the six auditors, are transferred to and made available for the General Accounting Office, except as otherwise provided herein.

Vol. 41, pp. 1269.

Changes in transfer

red personnel, etc.,

cal year.

(b) During such fiscal year the Comptroller General, within the authorized during fis- limit of the total appropriations available for the General Accounting Office, may make such changes in the number and compensation of officers and employees appointed by him or transferred to the General Accounting Office under this Act as may be necessary.

Proportionate share of appropriations for

penses, etc., Treasury 1922, transferred.

(c) There shall also be transferred to the General Accounting Office rent, contingent ex such portions of the appropriations for rent and contingent and misDepartment, cellaneous expenses, including allotments for printing and binding, made for the Treasury Department for the fiscal year ending June 30, 1922, as are equal to the amounts expended from similar appropriations during the fiscal year ending June 30, 1921, by the Treasury Department for the offices of the Comptroller of the Treasury and the six auditors.

for

Appropriations made available Accounting Office.

(d) During the fiscal year ending June 30, 1922, the appropriations and portions of appropriations referred to in this section shall be available for salaries and expenses of the General Accounting Office, including payment for rent in the District of Columbia, traveling expenses, the purchase and exchange of law books, books of reference, and for all necessary miscellaneous and contingent expenses.

additional pay of $240

Vol. 41, p. 1308.

SEC. 316. The General Accounting Office and the Bureau of Employees allowed Accounts shall not be construed to be a bureau or office created since a year. January 1, 1916, so as to deprive employees therein of the additional compensation allowed civilian employees under the provisions of section 6 of the Legislative, Executive, and Judicial Appropriation Act for the fiscal year ending June 30, 1922, if otherwise entitled

thereto.

SEC. 317. The provisions of law prohibiting the transfer of employees of executive departments and independent establishments until after service of three years shall not apply during the fiscal year ending June 30, 1922, to the transfer of employees to the General Accounting Office.

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Immediate effect of

Act.

Provisos.
Accounting Office,

SEC. 318. This Act shall take effect upon its approval by the President: Provided, That sections 301 to 317, inclusive, relating to the General Accounting Office and the Bureau of Accounts, shall etc., on July 1, 1921. take effect July 1, 1921.

Approved, June 10, 1921.

CHAP. 19.-An Act For the public sale of post-office site on the west side of South Main Street, in the city of Bethlehem, Pennsylvania.

June 10, 1921. [H. R. 89.] [Public, No. 14.]

Bethlehem, Pa.

Public building at,

to be sold.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the Secretary of the Treasury be, and he is hereby, authorized and directed to sell at public sale the post-office site and buildings thereon erected, situate on the west side of South Main Street, in the city of Bethlehem, Pennsylvania, after proper advertisement, and at such time and upon such terms as he may deem for the best interests of the United States, for a sum not less than $20,000, and to execute and deliver to the purchaser the usual quit-claim deed therefor, and to deposit the proceeds Deposit of proceeds. derived from such sale in the Treasury of the United States as a miscellaneous receipt.

Approved, June 10, 1921.

June 10, 1921.

CHAP. 20.—An Act To amend section 407 of the Transportation Act of 1920.

[H. R. 6567.] [Public, No. 15.] Transportation Act, Vol. 41, p. 482, amend

Telephone compa

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That section 407 of the 1920 Transportation Act of 1920 be, and it is hereby, amended by adding ed. thereto a new paragraph designated as paragraph (9), as follows: "(9) Upon application of one or more telephone companies for nies permitted to conauthority to consolidate their properties or a part thereof into a solidate, etc. single company, or for authority for one or more such companies to acquire the whole or any part of the property of another telephone company or other telephone companies or the control thereof by the purchase of securities or by lease or in any other like manner, when such consolidated company would be subject to this Act, the commission shall fix a time and place for a public hearing upon such application and shall thereupon give reasonable notice in writing to the governor of each of the States in which the physical property affected, or any part thereof, is situated, and to the State public service commission or other regulatory body, if any, having jurisdiction over telephone companies, and to such other persons as it may deem advisable. After such public hearing, if the commission izing. finds that the proposed consolidation, acquisition, or control will be of advantage to the persons to whom service is to be rendered and in the public interest, it shall certify to that effect; and thereupon any Act or Acts of Congress making the proposed transaction un

Public hearing of applications.

Certificate author

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not lawful shall not apply. Nothing in this paragraph contained shall be construed as in any wise limiting or restricting the powers of the several States as now existing to control and regulate telephone companies."

Approved, June 10, 1921.

June 11, 1921.

[S. 1154.] [Public, No. 16.]

Des Moines River.

Company may bridge,
Dumas, Mo.

CHAP. 21.-An Act For the construction of a bridge across the Des Moines River at or near the city of Dumas, Missouri.

Be it enacted by the Senate and House of Representatives of the United Atchison, Topeka States of America in Congress assembled, That the Atchison, Topeka and Santa Fe Railway and Sante Fe Railway Company, its successors and assigns, be, and the same is hereby, authorized to construct, maintain, and operate a bridge and approaches thereto, across the Des Moines River, at a point suitable to the interests of navigation, at or near Dumas, Missouri, in accordance with the provisions of the Act entitled "An Act to regulate the construction of bridges over navigable waters,' approved March 23, 1906.

Construction.
Vol. 34, p. 84.

Amendment.

SEC. 2. That the right to alter, amend, or repeal this Act is hereby expressly reserved.

Approved, June 11, 1921.

June 14, 1921.

[S. 86.]

[Public, No. 17.]

Amendment.

ed.

CHAP. 22.-An Act To amend the Act approved December 23, 1913, known as the Federal Reserve Act.

Be it enacted by the Senate and House of Representatives of the United Federal Reserve Act States of America in Congress assembled, That section 25 (a) of the Vol.41, p. 381, amend- Federal Reserve Act, being the section added to said Act by the Act approved December 24, 1919, be amended so that the first sentence Corporations for for- of the paragraph prescribing the amount of capital stock a corporation organized under that section is required to have and prescribing also the manner in which such capital stock must be paid in, said paragraph being the fourth paragraph following subparagraph (c) of said section, shall read as follows:

eign financial operations.

Capital stock.

Mode of payment.

Provisos.

paid in.

"No corporation shall be organized under the provisions of this section with a capital stock of less than $2,000,000, one-quarter of which must be paid in before the corporation may be authorized to begin business, and the remainder of the capital stock of such corporation shall be paid in installments of at least 10 per centum on the whole amount to which the corporation shall be limited as frequently as one installment at the end of each succeeding two months from the time of the commencement of its business operations until Installments subject the whole of the capital stock shall be paid in: Provided, however, to call after $2,000,000 That whenever $2,000,000 of the capital stock of any corporation is paid in the remainder of the corporation's capital stock or any unpaid part of such remainder may, with the consent of the Federal Reserve Board and subject to such regulations and conditions as it may allowed to national prescribe, be paid in upon call from the board of directors; such Vol. 38, p. 273; Vol. unpaid subscriptions, however, to be included in the maximum of 39, p. 775; Vol. 41, p. 10 per centum of the national bank's capital and surplus which a national bank is permitted under the provisions of this Act to hold in stock of corporations engaged in business of the kind described in this section and in section 25 of the Federal Reserve Act as amended: Provided further, That no such corporation shall have liabilities outstanding at any one time upon its debentures, bonds, and promissory notes in excess of ten times its paid-in capital and surplus.

Included in amounts

banks.

378.

Outstanding liabilities limited.

Approved, June 14, 1921.

CHAP. 23.-An Act Making appropriations to supply deficiencies in appropriations for the fiscal year ending June 30, 1921, and prior fiscal years, and for other purposes.

June 16, 1921.

[H. R. 6300.] [Public, No. 18.]

Second Deficiency

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the following sums are Act, 1921. appropriated, out of any money in the Treasury not otherwise ap- ations. Deficiency appropripropriated, to supply deficiencies in appropriations for the fiscal year ending June 30, 1921, and prior fiscal years, and for other purposes, namely:

ALIEN PROPERTY CUSTODIAN.

Alien Property Custodian.

Army passenger ve

The Secretary of War is authorized and directed to transfer, hice transferred without payment therefor, to the office of the Alien Property Custo- office of. dian one motor-propelled passenger-carrying vehicle.

BOTANIC GARDEN.

That portion of the Legislative, Executive, and Judicial Appropriation Act for the fiscal year 1922 which provides for the transfer of motor vehicles from the War Department to the Botanic Garden is amended to read as follows: "Provided, That the Secretary of War is authorized and directed to deliver to the Botanic Garden, without payment therefor, one three-ton truck and one passengercarrying motor vehicle."

BUREAU OF EFFICIENCY.

To enable the Bureau of Efficiency to perform the duties imposed upon it by the Legislative, Executive, and Judicial Appropriation Act for the fiscal year 1921, $10,000: Provided, That no person shall be employed from the appropriation for the Bureau of Efficiency for the fiscal year 1922 at a rate of compensation exceeding $1,800 per annum except the following: One at $7,500, one at $6,000, one at $4,250, six at $4,000 each, three at $3,600 each, one at $3,500, two at $3,250 each, five at $3,000 each, two at $2,750 each, three at $2,400 each, and five at $2,000 each.

CIVIL SERVICE COMMISSION.

Botanic Garden.

Army motor

transferred to.

to

Vol. 41, p. 1261,

amended.
Proviso.

Passenger vehicle

added.

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For necessary traveling expenses, including those of examiners Traveling expenses. acting under the direction of the commission, and for expenses of examinations and investigations held elsewhere than at Washington, $5,000.

DISTRICT OF COLUMBIA.

District of Columbia,

GENERAL EXPENSES.

Executive office.

To be paid as Com

EXECUTIVE OFFICE: The accounting officers of the District of J. Thilman HendColumbia are authorized to pay to J. Thilman Hendrick the salary of rick. a Commissioner of the District of Columbia for the period from missioner. September 17, 1920, to March 4, 1921, inclusive, notwithstanding R. S., sec. 1761, p. the provisions of section 1761 of the Revised Statutes of the United 313 States.

Employees' Com

District of Columbia Employees' Compensation Fund: For carry- pensation Fund. ing out the provisions of section 11 of the District of Columbia Ap- Payments from propriation Act approved July 11, 1919, extending to the exployees of the government of the District of Columbia the provisions of the Act entitled "An Act to provide compensation for employees of the Vol. 39, p. 742.

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