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Treasury Department to prescribe forms 1 Duties of the auditors,


Persons accountable to be notified, 2 Further duties,


Marshals to serve notifications,

3 To report to the secretary of the treasury, 24

And serve a list of suspended credits, 4 Treasurer to disburse all moneys,


Comptroller's decision final,
5 Duties of the first comptroller,


Comptroller to institute suits,

6 Duties of the second comptroller, 27

Transcripts and copies to be evidence, 7 Further duties of the first comptroller,


Judgment to be bad at recurn term,

Auditor to administer oaths,


What credits to be admitted, on trial, Accounts to be settled within the year, 30

Priority out of insolvent's effects, 10 Comptroller to distinguish between ba-

Writs of execution to run into other states, 11 lances,

Remedies before existing, not impaired, 12

Indian affairs, accounts how settled,

Particular appropriation to be specified, 13 Auditor to make report, &c.


Settlement bastened by the comptroller, 14 Agent to superintend suits, &c. to be de-

New agents, how appointed,
15 signated,


Agents, porsers, &c. to give bonds, 16 Warrant of distress, &c.


Contracts to be made by open purchase, 17 Officers failing to render accounts,


West Florida elaims, bow liquidated, 18 Injunction to issue from court, &c. 37

Certain offices abolished,

19 District attornies to be instructed by the

All claims to be settled at the treasury, 20 agent,


Foar Dew auditors, and one new comp-

Duties of the clerks of courts,


troller established,



(ACT of March 3d, 1795.) which he is accountable to the United States, or to the executor or administrator of such person, if he be deceased, requiring him to render to the auditor of the treasury at such time as he shall think reasonable, according to the circumstances of the case, within twelve months from the date of such notification, all his accounts and vouchers for the expenditure of the said moneys; and in default thereof, suits shall, at the discretion of the comptroller of the treasury, be commenced for the same without further notice. And the party sued as aforesaid shall be subject to the costs and charges of such suits, whether the ultimate decision shall be in his favour or against him.

3. SEC. II. The marshals of the respective districts are authorized and directed to serve the said notifications on the parties therein named, by leaving copies thereof at their respective dwellings, or usual places of abode, at least four months, before the time bed in such notification, for rendering their accounts, as aforesaid, and the return of the said notification to the comptroller's office, with the marshal's certificate thereon, that such service has been made, shall be deemed legal evidence in the district or circuit courts, of the proceedings, and for the recovery of costs and charges. And in cases, where accounts shall be rendered to the auditor of the treasury, within the time limited in the notifications aforesaid, he shall immediately proceed to liquidate the credits to be passed for the said accounts, and report the same to the comptroller, with a particular list of any claims which shall have been disallowed by him. And the comptroller of the treasury shall immediately proceed to the examination of the credits allowed by the auditor, and if the same be approved by him, shall cause credit therefore to be passed on the public books. And the comptroller shall also appoint a day, for hearing the claimant on the claims so disallowed by the auditor, as aforesaid.

4. SEC. 111. A list of all such credits aforesaid, as shall have been claimed, and not admitted by the comptroller, shall be made out and transmitted to the marshal of the district, where the claimant resides; and a copy thereof be served on the claimant, or left at his dwelling or last usual place of abode, with notice of the time assigned by the comptroller, for the final hearing, as aforesaid, at least four months before such hearing; of which proceedings, the marshal is directed to transmit an official return to the comptroller. And in case of an omission or neglect, on the part of the claimant, to assign, in writing, or otherwise, his reasons to the comptroller, within the time limited, as aforesaid, why the suspended credits should be admitted,' all future claims therefore shall be forever barred. But in case the claimant shall, within the time aforesaid, assign in writing, or otherwise, his reasons why the suspended credits should be admitted, the comptroller shall immediately consider the same, and decide thereon, accord. ing to the principles of equity, and the usages of the treasury department,

(ACT of March 30, 1797.) 5. Sec. iv. In all cases, where the final decision of the comptroller shall be against the claimant, such determination shall be final and conclusive to all concerned.

ACT of March 3d, 1797. 2. Bioren, 594. An Act to provide more effectually for the settlement of accounts between the

United States and receivers of public money. 6. Sec. I. When any revenue officer, or other person accountable for public money, shall neglect or refuse to pay into the treasury the sum or balance reported to be due to the United States, upon the adjustment of his account, it shall be the duty of the comptroller, and he is hereby required, to institute suit for the recovery of the same, adding to the sum stated to be due on such account, the commissions of the delinquent, which shall be forfeited in every instance where suit is commenced, and judgment obtained thereon, and an interest of six per cent. per annum, from the time of receiving the money until it shall be repaid into the treasury.

7. Sec. 11. In every case of delinquency, where suit has been, or shall be, instituted, a transcript from the books and proceedings of the treasury, certified by the register, and authenticated under the seal of the department, shall be admitted as evidence, and the court trying the cause shall be thereupon authorized to grant judgment, and award execution, accordingly. And all copies of bonds, contracts, or other papers, relating to, or connected with, the settlement of any account between the United States and an individual, when certified by the register to be true copies of the originals on file, and authenticated under the seal of the department, as aforesaid, may be annexed to such transcripts, and shall have equal validity, and be entitled to the same degree of credit, which would be due to the original papers if produced and authenticated in court: Provided, That where suit is brought upon a bond, or other sealed instrument, and the defendant shall plead, "non est factum,” or upon motion to the court, such plea or motion being verified by the oath or affirmation of the defendant, it shall be lawful for the court to take the same into consideration, and (if it shall appear to be necessary for the attainment of justice) to require the production of the original bond, contract, or other paper, specified in such affidavit.

8. Sec. II. That where suit shall be instituted against any person of persons indebted to the United States, as aforesaid, it shall be the duty of the court where the same may be pending, to grant judgment at the return term, upon motion, unless the defendant shall

, in open court, (the United States' attorney being present) make oath or affirmation, that he is equitably entitled to credits which had been, previous to the commencement of the suit, submitted to the consideration of the accounting officers of the treasury, and rejected, specifying each particular claim so rejected,

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(ACT of March 3d, 1809.) in the affidavit; and that he cannot then come safely to trial. Oath or affirmation to this effect being made, subscribed, and filed, if the court be thereupon satisfied, a continuance, until the next succeeding term, may be granted; but not otherwise, unless as provided in the preceding section.

9. Sec. iv. In suits between the United States and individuals, no claim for a credit shall be admitted, upon trial, but such as shall appear to have been presented to the accounting officers of the treasury, for their examination, and by them disallowed, in whole or in part, unless it should be proved, to the satisfaction of the court, that the defendant is, at the time of trial, in possession of vouchers not before in his power to procure, and that he was prevented from exhibiting a claim for such credit, at the treasury, by absence from the United States, or some unavoidable accident.

10. Sec. v. Where any revenue officer, or other person, hereafter becoming indebted to the United States, by bond or otherwise, shall become insolvent, or where the estate of any deceased debtor, in the hands of executors or administrators, shall be insufficient to pay all the debts due from the deceased, the debt due to the United States shall be first satisfied; and the priority hereby established shall be deemed to extend, as well to cases in which a debtor, not having sufficient property to pay all his debts, shall make a voluntary assignment thereof, or in which the estate and effects of an absconding, concealed, or absent, debtor, shall be attached by process of law, as to cases in which an act of legal bankruptcy shall be committed.

11. Sec. vi. All writs of execution upon any judgment obtained for the use of the United States, in any of the courts of the United States, in one state, may run and be executed in


other state, or in

any of the territories of the United States, but shall be issued from, and made returnable to, the court where the judgment was obtained, any law to the contrary notwithstanding.

12. SEC. vii. Nothing in this act shall be construed to repeal, take away, or impair, any legal remedy or remedies for the recovery of debts now due, or hereafter to he due, to the United States, in law or equity, from any person or persons whatsoever, which remedy or remedies might be used if this act was not in force.

ACT of March 3d, 1809. 4 Bioren, 220.
An Act further to amend the several Acts for the establishment and regulation

of the treasury, war and navy departments.
13. Sec. I. All warrants drawn by the secretary of the trea-
sury, or of war, or of the navy upon the treasurer of the Uni-
ted States, shall specify the particular appropriation to which the
samt should be charged. The moneys paid by virtue of such
warrants, shall, in conformity therewith, be charged to such appro-

(ACT of March 3d, 1809.) priation in the books kept in the office of the comptroller of the treasury, in the case of warrants drawn by the secretary of the treasury, and in the books of the accountants of the war and navy departments, respectively, in the case of warrants drawn by the secretary of war, or by the secretary of the navy; and the officers, agents, or other persons, who may be receivers of public moneys shall render distinct accounts of the application of such moneys according to the appropriation under which the same shall have been drawn; and the secretary of war and of the navy shall, on the first day of January, in each and every year, severally report to congress a distinct account of the expenditure and application of all such sums of money as may, prior to the thirtieth day of September preceding, have been by them, respectively, drawn from the treasury in virtue of the appropriation law of the preceding year; and the sums appropriated by law for each branch of expenditure in the several departments shall be solely applied to the objects for which they are, respectively, appropriated, and to no other: Provided, nevertheless, That, during the recess of congress the president of the United States may, and he is hereby authori. zed, on the application of the secretary of the proper department, and not otherwise, to direct, if in his opinion necessary for the public service, that a portion of the moneys appropriated for a particular branch of expenditure in that department, be applied to another branch of expenditure in the same department; in which case a special account of the moneys thus transferred, and of their application, shall be laid before congress during the first week of their next ensuing session.

14. Sec. 11. It shall be the duty of the comptroller of the treasury, in every case where, in his opinion, further delays would be injurious to the Uuited States, and he is authorized, to direct the auditor of the treasury, and the accountants of the war and navy departments, at any time, forth with to audit and settle any particular account which the said officers may be, respectively, authorized to audit and settle, and to report such settlement for his revision and final decision. And the said comptroller shall also lay an annual statement before congress, during the first week of their session, of the accounts in the treasury, war, or navy departments, which may have remained more than three years unsettled, or on which balances appear to have been due more than three years, prior to the thirtieth of September then last past, together with a statement of the causes which have prevented the settlement of the accounts, or the recovery of the balances, due to the United States.

15. Sec. II. That, exclusively of the purveyor of public supplies, paymasters of the army, pursers of the navy, military agents, and other officers already authorized by law, no other permanent agents shall be appointed, either for the purpose of making contracts, or for the purchase of supplies, or for the disburse

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