ment" (109) issued to vessels by collectors; copies of which certificates are transmitted to this office, and filed; as likewise all surrendered and cancelled certificates of enrollment.

5. DISTRICT TONNAGE BOOK. This book, exhibiting the Tonnage of the United States, contains entries, from the quarterly returns by collectors, of the registered tonnage of each district, the enrolled tonnage of each district, and the licensed tonnage of each district-showing the number of vessels built of each class, the number lost at sea, the number condemned, and the number sold to foreigners..

II. Books or Registries of Foreign Commerce and Navigation of the United States, viz: 1. BOOK OF IMPORTS. This book contains entries made up from collectors' quarterly abstracts returned to this office, of all imports into their respective districts during the quarter-(not distinguishing whether in American or foreign bottoms, as in the case of exports.)

2. BOOK OF EXPORTS. This book contains entries made up from collectors' quarterly abstracts returned to this office, of all exports from their respective districts during the quarter-distinguishing the exports of domestic products, and the re-exports of foreign goods; as also whether in American bottoms, or foreign bottoms.

3. BOOK OF TONNAGE IN FOREIGN TRADE. This book contains entries made up from collectors' quarterly returns (110) to this office, of all American and foreign tonnage engaged in the foreign trade of the United States, with the respective arrivals and departures, or entries and clearances of those vessels.

III. Books of Revenue from Customs, vizz

1. IMPORT BOOK. This book contains entries made up from the respective accounts which accompany the First Auditor's reports to the First Comptroller on the adjustment of the several collectors' quarterly returns of duties, respectively certified by the Comptroller to the Register. These entries exhibit the amounts of duty on each article imported quarterly into each district, paying a specific duty-and the amounts of duty on the several articles so imported, paying ad valorem duty; they show also the aggregate of the duties for the year; and they correspond, in amount, with all the general accounts exhibited in the customs ledger, or rather the general accounts of the latter correspond with the aggregates of the import book.

2. CUSTOMS LEDGER. This book contains the posted accounts of the several collectors, debiting and crediting each, under the following general heads, viz: receipts of duties on merchandise, tonnage duties, fines, penalties, and forfeitures, marine hospital money; payments of drawbacks, bounties, and allowances, expenses of collection of duties, expenses of revenue cutters. These accounts or entries are made up, also, from the quarterly accounts of collectors, adjusted and reported by the First Auditor to the First Comptroller, as certified by the latter to the Register; and from these accounts the annual report is made thereon by the Register of the Treasury, and transmitted by the Secretary of the Treasury to Congress in a printed form, showing "the receipts and expenditures on account of the customs"-together with which is embraced, in the same printed report, a "general account of all other (111) receipts and expenditures of the government, as derived from other books and records of the office, under the head of "receipts and expenditures," "land office ledger," &c. See sequel hereof.

IV. Books of Revenue from old Internal Duties and Direct Taxes, viz:

1. LEDGER OF OLD INTERNAL DUTIES. In this book are posted the balances due on account of old internal duties, showing the names of the officers to, or by whom the said balances are due, their collection districts, and their respective amounts, with the credits of the respective payments entered as they are made.

2. LEDGER OF OLD DIRECT TAXES. In this book are posted the balances due on account of the old direct taxes, showing the names of the officers to, or by whom the said balances are due, their collection districts, and their respective amounts, with the credits of the respective payments entered as they are made.

(109) There is no corresponding registry kept of licenses issued to enrolled vessels; nor of licenses to vessels not enrolled, as Sbeing under twenty tons.

(110) From these three quarterly returns in relation to our commerce and navigation, are compiled the reports annually made to Congress, under the act of the 10th February, 1820.

(111) The items of incidental revenue from undefined sources, of which no books are specially kept, are made up from the "covering warrants" registered in the "warrant book," under Class IX, books of receipts and expenditures; as, also, are the miscellaneous items of expenditure made up from the "pay warrants" registered in the same "warrant book." And under that item of "warrant book," this note is as appropriate as it is in this place.

1. Abstract or JOURNAL OF LAND RECEIPTS. This book contains entries made up from the reports to the First Comptroller by the Commissioner of the General Land Office, on the adjustment of the quarterly accounts of the Receivers, as certified respectively by the Comptroller to the Register of the Treasuryshowing the amounts or proceeds of sales in each land district, &c.

2. LAND OFFICE LEDGER. This book contains the posted quarterly accounts of the several Receivers of land districts, settled and certified as above stated-exhibiting the quantity and proceeds of lands sold at each land office, the payments into the Treasury, the amount of salaries, commissions, and expenses, &c. This ledger is annually balanced, and an exhibit compiled therefrom, and transmitted to Congress in the printed report of the "general accounts of receipts and expenditures of the government."

3. AUXILIARY LEDGER. This ledger is kept for the purpose of transferring to it from the above ledger, the accounts of receivers who are no longer in office.

VI. Book of Revenue from Patent Fees, viz:

1. REGISTER OF RECEIPTS FOR PATENTS. This book contains a registry of the receipts of the Treasurer, of all fees for patents for useful inventions, (after the re-payments of fees erroneously paid have been deducted by the Commissioner of Patents)-showing the dates of payments, the amounts, and by whom. VII. Books of Anticipated Revenue-creating Public Debt to be redeemed by future Surplus Revenue, viz:

1. GENERAL REGISTER OF TREASURY NOTES ISSUED. This book contains a summary list of treasury notes issued, in payment of public dues pursuant to the Secretary's pay warrants, under the several acts authorizing such issues.

2. DETAILED REGISTER OF TREASURY NOTES. This book contains a separate registry of all treasury notes issued (in payment of public dues pursuant to the Secretary's pay warrants) under the several acts authorizing such issues-showing the date, the number, and the amount of the notes respectively, and of the warrants under which they are paid out as a substitute for money-the same book being also provided with suitable columns to make opposite or corresponding registry of the redemption and cancellation of the same notes deposited in this office to be filed.

3. LOAN OFFICE BOOKS. Of these books there are three sets, consisting of a journal and a ledger to each set; one set is appropriated to the loan of 1841, another set to the loan of 1842, and the third set to the Yoan of 1843-with an additional ledger for the certificates for a portion of the loans of 1842 and 1843: the loan accounts kept in these journals and ledgers correspond with the usual form of journal and ledger-in which the STOCK ACCOUNT is debited with the amount loaned to government by each individual and refers to the account of the creditor, in the ledger in which he is credited with the amount-and shows the number, date, and amount of each certificate of stock issued in his favor. Upon the transfer and surrender of a certificate of stock, the account for which it was issued is debited, and that of the assignee is credited. Upon the redemption of a loan, as that of 1841, the STOCK ACCOUNT is credited with the amount of the certificates of stock redeemed, and the individuals' accounts are debited. For a portion of the loan of 1842 and 1843, coupon certificates were issued; they were transferable by assignment without entry on the books; they may be however surrendered, and a certificate of stock transferable on the books, issued in lieu of such coupons.

4. Books of Outstanding Public DEBT. This set of books contains the evidences of outstanding and unpaid dividends of interest and principal, on the old and new public debt-in which corresponding credits are entered when the claims are presented and paid.

VIII. Books of Appropriations-consisting of three Ledgers, viz:

1. LEDGER OF APPROPRIATIONS, No. 1. This ledger contains a separate account with each appropriation made by Congress-for the civil, the diplomatic, and the miscellaneous expenditures of the governmentcrediting the amounts of the several appropriations and debiting the several expenditures under each, as shown by the pay warrants registered in this office.

3. LEDGER OF APPROPRIATIONS, No. 2. This ledger contains a separate account with each appropriation

(112) The corresponding books of the Treasury, for the Post Office Department, are kept by the Auditor of the Treasury for that Department.

made by Congress-for the military and Indian departments-crediting the amounts of the several appropriations, and debiting the several expenditures under each, as shown by the warrants registered in this

office.

3. LEDGER OF APPROPRIATIONS, No. 3. This ledger contains a separate account with each appropriation made by Congress-for the naval service-crediting the amounts of the several appropriations-and debiting the several expenditures under each, as shown by the warrants registered in this office.

IX. Books of Receipts and Expenditures, viz:

1. WARRANT Book. This book contains registry entries of all "covering warrants" (113) drawn by the Secretary of the Treasury on collectors, receivers, and other agents, covering their payments or deposites to the credit of the Treasurer-and all "pay warrants" (113) drawn by the Secretary on the Treasurer for payments (or advances) under appropriations, for the service of the several departments of the government, civil, diplomatic, (and miscellaneous), the military (including the Indian 'department) and the naval establishments-(omitting the Post Office Department)-which entries show the state of each personal account, respectively.

2. DAY BOOK AND LEDGER. These books contain, under their several appropriate heads, (and in the forms usual to day book and ledger,) entries made from the reports of accounts settled by the First and Fifth Auditors, and the Commissioner of the General Land Office, as certified to the Register by the First Comptroller-and these entries in like manner exhibit the state of each personal account to which they

relate.

3. REGISTER OF TRANSFER DRAFTS. This book contains a registry of all transfer drafts drawn by the Treasurer, and countersigned by the Register, ordering the transfer of public moneys from one depository to another, by direction of the Secretary of the Treasury.

X. Letter Books in general, including Report Books, Registry of Executive Orders and Decisions, &c., viz:

1. REGISTER OF LETTERS RECEIVED. This book contains a registry of all letters received at this office, showing the date of the letter, the name of the writer, the subject, when answered and filed-with an index.

2. GENERAL RECORD OF LETTERS. In this book are recorded all letters sent from this office on public business, (except those specified below)-to which an alphabetical index is annexed.

3. TONNAGE LETTER BOOK. In this book are recorded all letters to collectors and others, in relation to district tonnage returns, &c.

4. LOAN OFFICE LETTER BOOKS. There are two of these books, one for recording the general correspondence of the office in relation to loans and stock accounts-and the other specially for recording letters to the Secretary of the Treasury on the subject of loans, certificates of stock, &c.

5. BOOK OF EXECUTIVE ORDERS AND DECISIONS. This book contains a full record of all Executive orders and decisions addressed to the Register in relation to the business of this office.

6. BOOK OF REPORTS AND STATEMENTS. This book contains a record of all reports and statements prepared in this office, and transmitted to the Secretary of the Treasury, or to Congress, &c.

7. Books of ACCOUNTS OF THE REVOLUTIONARY WAR. Besides the foregoing, there are also under charge OF of the Register of the Treasury, all the LEDGERS, JOURNALS, and DAY BOOKS, kept at the Treasury during the REVOLUTIONARY WAR. To these records frequent references are made, on the application of persons supposed to have claims arising during that war, for services or supplies, &c.

་་

(113) The distinctness actually subsisting between the "covering warrants" and the "pay warrants" is not so clearly marked and preserved in this (though essential) form of account current of receipts and expenditures," as it would be by an elementary register of each in two separate books, as I have supposed them to exist in the Treasurer's office-and as they are actually kept in distinct books in the Secretary's office. For a further remark in reference to the subjects of this "warrant book," see the last preceding note but one, numbered (111.)

CHAPTER XIV.

SOLICITOR OF THE TREASURY.

THE ORIGIN, FUNCTIONS, AND OPERATIONS, OF THE SOLICITOR'S OFFICE

Summary of the Laws relative thereto.

The 1st section of the act of the 29th of May, 1830, "to provide for the appointment of a Solicitor of the Treasury,' says, "That there shall be appointed, by the President of the United States, by and with the advice and consent of the Senate, some suitable person, learned in the law, to be Solicitor of the Treasury; and that 'all and singular the powers and duties which are by law vested in, and required from the Agent of the Treasury ' of the United States, shall be transferred to, vested in, and required from, the said Solicitor of the Treasury; ' and the said Solicitor of the Treasury shall also perform and discharge so much of the duties heretofore belonging to the office of Commissioner, or Acting Commissioner of the Revenue, as relate to the superintendence of the collection of outstanding direct and internal duties: and the Solicitor shall have charge of all lands and 'other property which have been or shall be assigned, set off, or conveyed to the United States, in payment of 'debts, and of all trusts created for the use of the United States, in payment of debts due them; and to sell ' and dispose of lands assigned, or set off to the United States, in payment of debts, or being vested in them by mortgage, or other security for the payment of debts; and in case where real estate hath already become the 'property of the United States by conveyance, extent, or otherwise, in payment of a debt, and such debt hath 'been fully paid, in money, and the same hath been received by the United States, it shall and may be lawful for the Solicitor of the Treasury to release by deed, or otherwise convey the same real estate to the debtor from 'whom it was taken, if he shall be living, or if such debtor be dead, to his heirs or devisees, or such person as 'they shall appoint." And the 2d section says, "The Secretary of the Treasury shall cause to be transferred 'to the Solicitor of the Treasury, all books, papers, and records, belonging or appertaining to the office of agent ' of the Treasury, or belonging and appertaining to the superintendence of the collection of outstanding direct taxes and internal duties; and the Comptroller of the Treasury, and all other officers who have heretofore been required to cause accounts to be stated and certified, or to make out or forward lists, returns, reports, or statements, 'to the Agent of the Treasury, are hereby required to cause such accounts to be stated and certified, and such lists, ' returns, reports, and statements, to be made and forwarded to the Solicitor of the Treasury; and all lists, returns, reports, and statements respecting outstanding direct taxes and internal duties, heretofore required to be made to 'the Commissioner of the Revenue, shall hereafter be made to the said Solicitor of the Treasury," &c., &c. By the 5th and 7th sections of said act the Solicitor is empowered to instruct, and to frame rules for the government of, attorneys, marshals, clerks of district and circuit courts of the United States, and collectors of the customs, in matters and proceedings appertaining to suits in which the United States is a party, or interested, and cause them, or either of them, to report to him from time to time, any information he may require in relation to the same, &c. And by the 6th section, the Solicitor is required to report all moneys recovered or collected by him or ' under his direction, to the officer from whom the bond or other evidence of debt was received, that proper cre'dit be given therefor; and he shall report in like manner all credits allowed by due course of law, on any suit 'under his direction." And the 8th section says, "It shall be the duty of the Solicitor of the Treasury to 'obtain from the several District Attorneys of the United States, full and accurate accounts of all causes and actions pending in the courts of the United States, in which the United States shall be plaintiff, on the 4th day of July next; and shall cause an intelligible abstract thereof, showing the names of the parties in each suit, the of action, the time of its commencement, and such other matter as may be necessary to full information ' respecting the same, to be prepared and laid before Congress at the commencement of the next session." This important section, intrinsically continuous as to its merit and object, in all time, necessarily became obsolete from the commencement of the then next session of Congress.

cause

66

Of the powers and duties vested in the Agent of the Treasury by the act of 1820, as spoken of above, and transferred to the Solicitor in relation to the direction of suits in behalf of the United States, anterior to the act of 1830, creating the office of Solicitor of the Treasury, a summary is given in the chapter on the First Comptroller's office, that officer having acted in the first instance as such Agent, &c.

Summary and Classification of Functions.

The Solicitor of the Treasury orders and directs the legal proceedings for the recovery of all debts and balances due to the United States; and the prosecution of other liabilities to the Government, on account of fines, penalties, and forfeitures, official defaults, and frauds on the Treasury; and he superintends all matters.

resulting from suits instituted in behalf of the United States, or connected with other suits in which the United States are interested; in relation to which, he gives instructions, and prescribes rules for the government of district attorneys, marshals, clerks of courts, collectors of the customs, &c., receives statements from them, and makes reports preparatory to, or initiative whereof, the Solicitor receives, from the proper sources, statements of such debts, balances, and liabilities; which, with the evidence in each case, he transmits to the proper district attorney to institute suit thereon. But, over and beyond what appears in the title of the act providing for the appointment of a "Solicitor of the Treasury," the que animo of the act, throughout, and particularly the authority granted to the Solicitor by the 5th section, to instruct district attorneys, marshals, and clerks of circuit and district courts of the United States, and to require reports from them, in relation to all matters and proceedings appertaining to suits in which the United States is a party or interested-makes the Solicitor not only the officer or representative of the Treasury Department, but of the United States, in the institution and conduct of suits; and yet, not only of the United States in the institution and conduct of suits, but also in taking some collateral part in all suits in which it may be deemed the United States are interested, (criminal or civil,) thereby making him the organ of the President, and of the heads of the Departments, generally; except that the Postmaster General, through the Auditor of the Treasury for the Post Office Department, communicates directly with district attorneys, (and not through the Solicitor, he being, in this view, a Treasury officer,) in matters of suit for the Post Office Department, whilst, nevertheless, the Postmaster General may, directly, or through the President, call upon, and advise with the Solicitor in such matters;-all of which, whilst placing the Solicitor in the ascendant as the law officer of the United States, rendering his duties at the same time highly onerous and responsible, is perhaps in some degree mitigated by the permission granted him in the 10th section of said act, "to consult and advise with the Attorney General;" who shall give such advice as the Solicitor may choose to ask! When this office was in contemplation in 1829, '30, the President recommended that its functions and duties be attached to the Attorney General's Department, where the suggestions of symmetry and consistency would seem to have designed them. (114)

The multifarious details of the Solicitor's office would seem to be susceptible of arrangement or classification, under a few brief heads, upon the same principles of analogy applied to the subdivisions of the other principal bureaus of the Treasury Department, as follows, viz:

1. BUREAU OF SUITS ON TREASURY TRANSCRIPTS-Of balances due to the United States by receivers, disbursing agents, and others, on the books of the Treasury-including instructions and regulations for the government of district attorneys, marshals and clerks of courts, and the comparing of their reports in relation thereto and the performance of all other clerical duties relative to such suits. See Tables of Details, (A) Instructions, I. 2. 3. 4: (B) Statements for Suit, 11. 1: (C) Suits Instituted, &c. IV. 1. 2. 3: V. 1, 2, 3, 4, 5: (E) Solicitor's Reports, IX. 1.

2. BUREAU OF SUITS ON CUSTOM-HOUSE BONDS AND FINES, PENALTIES, AND FORFEITURES-For violations of revenue laws-including instructions and regulations for the government of collectors, district attorneys, marshals, and elerks of courts, and the comparing of their reports in relation thereto-and the performance of all other clerical duties relative to such suits. See Tables of Details, (A) Instructions, I. 1, 2, 3, 4 : (B) Statement for Suits, II. 2, 3, 4: (C) Suits Instituted, &c. III. 1, 2, 3 : IV. 4 : V. 1, 2, 3, 4, 5, 6: VI. 1, 3, 4, 5: (E) Solicitor's Reports, IX. 1.

(114) How the lines of discrimination between different classes and grades of official functions are occasionally obliterated, and those functions required by irregular legislative provisions to be performed by one department sometimes encroach upon those which previous laws and analogy have assigned to another department, or even inferior grades of office, may be well imagined from various instances that occur in the details of the foregoing chapters, besides that just noted in the text, in corroboration of which I shall here advert to another strong case in point.

Having, in the text above, stated sundry legislative provisions which have virtually "placed the Solicitor of the Treasury in the ascendant as the GREAT LAW OFFICER of the United States," subjecting the Attorney General to be his mere auxiliary in consultation, whose advisements he may adopt at his option—it is here in place to refer to another instance of the humiliation of that high functionary, in the desecration of his office to the subordinate uses and purposes of a Commissioner of Claims-and in that very kind, too, which the policy of the "treasury system" has heretofore required, and still does require the awards to be submitted to the revision of the Fifth Auditor, and reported for the approval of the First Comptroller, except in the particular cases here alluded to, viz: "The Attorney General of the United States is authorized and empowered by an act of Congress, of the 8th August, 1846, to adjudicate [or settle] the claims of our citizens arising under the convention between the United States and the Republic of Lima, concluded on the 17th March, 1841." By referring to page 158, ante, article VII. 1, 2, 3, 4, it will be perceived that all analogous claims are assigned to Commission. ers, whose awards are subject to be afterwards audited by the Fifth Auditor, and reported to the First Comptroller for his approval. It is not contemplated to make any commentary in this place, upon this departure from the prescribed routine of the auditing and settling of accounts and claims at the Treasury, except to remark, that instead of going onward to improve and consummate the original purpose of the Attorney General's office that of erecting it into a great "Law Department"-by incorporating the Solicitor's office within it, as recommended by a late ex-President of the United States, the Attorney General is made in the first instance the mere counsellor optional of the Solicitor, instead of seeking his official opinion through his colleague of equal grade, the Secretary of the Treasury, to whose supervision the Solicitor is amenable, and therefore could not, filtingly, approach the Attorney General for his opinions, except through the Secretary of the Treasury: whilst, in the other case, the office of the Attorney General is reduced to the grade of a Com. missioner or Auditor of Claims-both of which humiliations are derogatory to his high functions, as legal adviser of the President and his other cabinet ministers; while the latter is further incompatible with the arrangements, and the clerical force of his office, having but one clerk, who must find full employment in recording the official opinions the Attorney General is continually called on to make upon questions of difficulty arising in the administration of the laws applicable to the various Executive Departments.