CHAPTER IV.

COMPTROLLER OF THE TREASURY.

THE ORIGIN, FUNCTIONS, AND OPERATIONS, OF THE FIRST COMPTROLLER'S OFFICE.

Summary of the Laws relating thereto.

The office of Comptroller of the Treasury, next to that of Secretary of the Treasury, was, with the offices of Auditor, Treasurer, and Register, created by the act of the 2d September, 1789, entitled "an act to establish the Treasury Department.' By the 3d section of said act, the Comptroller was required to superintend the adjustment and preservation of the public accounts; to examine all accounts settled by the Auditor, and certify the balances arising thereon to the Register; to countersign all warrants drawn by the Secretary according to law; and to report to the Secretary the official forms of all papers to be issued in the different offices for collecting the public revenue, and the manner and form of keeping and stating the accounts of the several persons employed therein. And he was, moreover, required And he was, moreover, required "to provide for the regular and punctual payment of all moneys which may be collected, and to direct the prosecutions of all delinquencies of officers of the revenue, and for debts that are or shall be due to the United States;" which latter provision relative to the prosecution of defaulting officers receiving or entrusted with public money, was modified and extended, by the act of the 3d March, 1797, "to provide more effectually for the settlement of accounts between the United States and receivers of public money," the 2d section of said act directing "that in every case of delinquency, where a suit 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," &c. And, in consequence of authority vested in the Secretary of the Treasury by the 6th section of the act of the 8th of May, 1792, "making alterations in the Treasury and War Departments," which empowered him to "direct the superintendence of the collection of the duties on imports and tonnage as he shall judge best," the Secretary, in his circular of the 25th October, 1792, committed to the Comptroller "the immediate superintendence of the collection of the customs," with an express reservation as to the disposition of the proceeds.

By the 1st section of the act of the 3d March, 1795, "for the more effectual recovery of debts due from individuals to the United States," "the Comptroller is authorized to issue a notification to any person who has received moneys for 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 said moneys; and in default thereof, suit shall, at the discretion of the Comptroller, be commenced for the same, without further notice: and the party sued as aforesaid, shall be subject to the costs and charges of such suit, whether the ultimate decision shall be in his favor or against him." And the 2d section of said act directs, "that in cases where the accounts shall be rendered to the Auditor, within the time limited in the said notification, 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 that the Comptroller immediately proceed to the examination of the credits allowed by the Auditor; and if the same be approved by him, that he cause credits therefor 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." And the 3d section requires, "that a list of all such credits as shall have been claimed and not adinitted by the Comptroller, shall be transmitted, through the marshal, to the claimant, with a notice of the time assigned by the Comptroller for the final hearing, &c., of which proceedings the marshal is required to transmit an official return to the Comptroller; and in case of omission by the claimant to assign his reasons to the Comptroller why the suspended credits should be admitted, all future claim therefor shall be barred but in case the claimant shall, within the time specified, assign his reasons why such credits should be admitted, the Comptroller shall immediately consider the same, and decide thereon, according to the principles of equity, and the usage of the Treasury Department;""which decision," says the 4th section, "shall be final and conclusive."

Also, by the 1st section of the act of the 3d March, 1797, "to provide more effectually for the settlement of accounts between the United States and receivers of public money," it is declared, "that, 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 accounts, 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 commnissions 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." And the 2d section directs, "that, 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," &c.; to which the 2d section of the act 31st January, 1823, requiring agents, &c., to render their accounts quarterly, is an auxiliary.

The 2d section of the act of the 3d March, 1809, entitled "an act further to amend the several acts for the establishment and regulation of the Treasury, War, and Navy Departments," says: "It shall be the duty of the Comptroller of the Treasury, in every case, when, in his opinion, further delays would be injurious to the United States, to direct the Auditor of the Treasury, and the Accountants of the War and Navy Departments, at any time, forthwith 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, and 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 30th of September then last past, together with a statement of the causes which have prevented the settlement of the accounts, or the recovery of balances," (the same being modified by the 14th section of the act of the 3d March, 1817, so as to distinguish those balances which present difficulties of form, and those due by insolvents, as stated below).

Also, by the 9th section of the act of the 25th April, 1812, "for the establishment of a General Land Office in the Treasury Department," in which it is provided that the Commissioner of said office shall audit and settle all public accounts relative to public lands, certify the balances thereon, and transmit each account, with the vouchers and certificate to the Comptroller of the Treasury," the Comptroller is required "to examine said accounts, and make his decision thereon,” (certifiying the balances to the Register).

But, in regard to the adjustment and preservation of the public accounts, and the examination of all accounts settled by the Auditor, and certifying the balances arising thereon to the Register, as required by the act of 1789, these duties, grown burdensome by gradual expansion, were subdivided by the act of the 2d March, 1817, "providing for the prompt settlement of public accounts," whereby the offices of Second, Third, Fourth, and Fifth Auditors, and that of Second Comptroller, were created, and a new distribution of those duties established between the Auditors, and the Comptrollers of the Treasury, by which the First Comptroller is required to examine all accounts audited and settled by the First and Fifth Auditors, (embracing all the civil and diplomatic accounts,) and to certify the balances arising thereon to the Register, and to superintend the preservation of those public accounts subject to his revision-the settlement of the military and naval accounts assigned by that act to the Second, Third, and Fourth Auditors, being placed by said act, under the revision, &c., of the Second Comptroller, &c., &c. Thus, by the 8th section of the said act of the 3d March, 1817, as it regards the First Comptroller, "it is made his duty to examine all accounts settled by the First and Fifth Auditors, and certify the balances arising thereon to the Register; to countersign all warrants drawn by the Secretary of the Treasury, which shall be warranted by law; to report to the Secretary the official forms to be issued in the different offices for collecting the public revenue; and the manner and form of keeping and stating the accounts of the several persons therein; and to superintend the preservation of the public accounts subject to his revision; and he shall provide for the regular payment of all moneys which may be collected." And the 10th section of the same act says: "It shall be the duty of the First Comptroller to superintend the recovery of all debts to the United States; to direct suits and legal proceedings, and to take all such measures as may be authorized by the laws to enforce prompt payment of all debts to the United States," (being mainly a recapitulation of the authority conferred by the primary act of 1789). And the 14th section says: "In the annual statement of all accounts on which balances appear to have been due more than three years, now required by law to be made [the aforesaid act of 1809], he shall hereafter distinguish those accounts, the balances appearing on which shall, in his opinion, be owing to difficulties of form, which he may think it equitable shall be removed by an act of Congress; and where the debtors by whom such balances shall have been due more than three years, shall be insolvent, and have been reported to Congress for three successive years as insolvent, the Comptroller shall not be required, in such case, to continue to include such balances in the statement above mentioned."

Also, the duty of the First Comptroller under the first act aforesaid, of 1789, which was modified by the act of 3d March, 1797, "to direct the prosecution of delinquent officers and debtors of the United States," was further modified by the act of the 15th May, 1820, "to provide for the better organization of the Treasury Department," and transferred to "the agent of the Treasury," created by the 1st section of that act, so as to impose on said agent "the duty to superintend all orders, suits, or proceedings, in law or equity, for the recovery of moneys, chattels, lands, tenements, or hereditaments, in the name and for the use of the United States;" at the same time

giving the said agent the additional power (in section 2) to issue distress warrants against defaulters, &c.; the duties of which office, however, were continued to be discharged for a short time by the Comptroller, (as agent of the Treasury,) until the Fifth Auditor was appointed to execute those duties, also in addition to the other duties of his office, in which capacity he acted until the act of the 29th May 1830 created the office of Solicitor of the Treasury, and committed those duties to his charge, (as may be seen in the "summary" of the chapter relative to the operation of the Solicitor's office,) the 2d section of which act requires the Comptroller, and other officers, to transmit documents, reports, &c., for suit, to the Solicitor, as heretofore to the said agent.

Furthermore, by the 8th section of the act of the 2d July, 1836, "to change the organization of the Post Office Department, &c.," in which an Auditor of the Treasury for the Post Office Department is created, and in which it is required that the said Auditor shall receive all accounts arising in the said Department, or relative thereto, audit and setttle the same, and certify their balances to the Postmaster General, (instead of the Comptroller,) it is also provided, that "if either the Postmaster General, or any person whose account shall have been so settled, be dissatisfied therewith, he may, within twelve months, appeal to the First Comptroller of the Treasury, whose decision thereon shall be final and conclusive,"—thus substituting a nominal appellate jurisdiction, in the Comptroller, for that essential revision given to his office, (and to that of the Second Comptroller,) in relation to the settlements made by other Auditors, who might, as it seemeth, with the same show of compatibility, be required to report their settlements to the Secretaries of the respective Departments whose accounts of expenditures they audit.

Summary and Classification of Duties.

The First Comptroller is charged with the immediate supervision of the collection of the revenue from the customs, and the matters connected therewith, except as to the disposition of the proceeds thereof. He may issue notification to any collector or receiver of public moneys, or to any disbursing agent or other person in charge of public money, whose accounts are settled by the First or Fifth Auditor, or by the Commissioner of the General Land Office, to render his accounts and vouchers to the proper accountant, within a reasonable time, for settlement, on the adjustment of which his decision shall be final; but in default of the rendition of such account, pursuant to notification, he institutes or orders suit, through the Solicitor of the Treasury, as in all other cases of collectors, receivers, disbursing agents, or others in charge of public money whose accounts are audited by the First or Fifth Auditor, or the Commissioner of the General Land Office, who may neglect or refuse to pay into the Treasury balances reported against them on settlement, by transmitting to the Solicitor the authenticated transcripts of such balances from the books of the Treasury for that purpose: he may also require the First or Fifth Auditor, or Commissioner of the General Land Office, to audit forthwith any particular account within their province, the further delay of, which he may deem injurious to the United States. He receives all accounts in the civil and diplomatic Departments audited and reported to him by the First and Fifth Auditors for revision; as also all Land Office accounts in like manner audited by the Commissioner of the Land Office and reported to him for revision; he approves, modifies, suspends, or rejects claims so reported; he certifies the balances he approves to the Register to transmit a copy to the Secretary of the Treasury, for his warrrant on the Treasurer for payment; and he transmits all accounts finally decided by him, with his certificate thereof, to the Register of the Treasury, and superintends the preservation of the same: he reports for the approval of the Secretary of the Treasury, the official forms appertaining to those various accounts, both as to the manner of keeping and stating them. He has appellate jurisdiction, only, in the settlement of the accounts arising in the General Post Office Department audited and settled by the Auditor of the Treasury for that Department, wherein either the Postmaster General, or any person whose account is so settled, may be dissatisfied, and make appeal to him within twelve months after said settlement; and he countersigns all warrants drawn by the Secretary of the Treasury, either for bringing money into the general Treasury, or for disbursing money from the general Treasury, as contradistinguished from the Treasury of the general Post Office Department. The First Comptroller also passes upon and approves the sufficiency of all bonds of contractors, disbursing agents, collectors, receivers, marshals, (district attorneys exempt from giving such bond,) consuls, and others giving bonds in connection with the revenue, and the civil and diplomatic accounts of the government, and takes charge of the same, which he files in his office.

The purport of the second paragraph of chapter II, on the office of the Secretary of the Treasury, under the head of "summary and classification of functions," is perfectly applicable to the subjoined classification of the functions and operations of the Comptroller's office, a reference to which will dispense with its repetition here. It may be further remarked, however, in regard to the great number of classes, divisions, or bureaus, here designated, that, whilst many of them are very inconsiderable as to the amount of business to be performed in each, requiring the services of only a single accountant to despach the duties in several of such divisions, and therefore apparently rendering such multiplication of them unnecessary, and especially as there are other divisions that are so extensive in their details as to require several accountants to despatch the business in one such division, yet, on the correct principles of classification, it would be as great a violation of the rules of severalty and of perspicuity to merge those smaller classes into one, as it would be of the rules of unity to distribute or divide each of the larger classes into several. Each class or division, large or small, should be permitted to retain its distinctive character, just as the orders, classes, genera, and species, in the natural sciences, &c., &c. The great disparity of force in the First Comptroller's office on the revision of accounts and in the Auditors' offices on the

primary adjustment of the same accounts, is apt to suggest a doubt, whether there be not something like a taking upon trust, in the secondary process, the settlements made in the primary process.

1. BUREAU RELATING TO COMMERCE, NAVIGATION, AND CUSTOMS: Comprising Treasury Instructions and general correspondence relating to revenue; the supervision of commerce and navigation; prescribing the modes of proceeding in issuing, cancelling, and re-issuing marine papers; also, the forms of keeping and rendering accounts current of revenue and expenditure from duties on imports and tonnage, and other accounts and documents rendered by collectors and other agents in the civil department-essential to a uniform and systematic execution of their respective official duties. See Tables of Details, ( A) Instructions, I. 1. 2. 3. 4. 5. to 11: (F) Books kept, I. 1. 2.

2. BUREAU RELATING TO BONDS AND CONTRACTS: Comprising the registry and custody of the evidences of official obligation in BONDS and CONTRACTS connected with the civil department-such as BONDS of collectors, naval officers, and surveyors of the customs, collectors of internal duties and direct taxes, registers and receivers of public money, surveyors general, marshals of the United States, deposite banks, and special agents, officers of the mint and branches, and Treasurer of the United States, Secretary of the Senate, and clerk of the House of Representatives, Secretaries of Territories, &c., &c.; and CONTRACTS for building custom houses, light houses, and furnishing supplies; marine hospitals, and furnishing supplies; revenue cutters, and furnishing supplies; also, for building branch mints, and other public edifices; and contracts relating to printing, binding, and supplies of stationery, &c., &c. See Tables of Details, (F) Books kept, V. 1. 2. 3.

3. BUREAU RELATING TO WARRANTS COVERING REVENUE RECEIPTS: Comprising the evidences of revenue receipts in COVERING WARRANTS issued by the Secretary of the Treasury and countersigned by the First Comptroller; showing the deposites made in public depositories to the credit of the Treasurer of the United States, by collectors of the customs, receivers of land sales, collectors of direct taxes and internal duties; likewise the deposites of government dues from "miscellaneous" sources by officers and individuals—including loans so deposited and covered in the Treasury. See Tables of Details, (F) Books kept, II. 1. 2. 3. 4.

4. BUREAU RELATING TO APPROPRIATION WARRANTS: Comprising the evidences of (specific) appropriations in APPROPRIATION WARRANTS issued by the Secretary of the Treasury, at the beginning of the fiscal year, and countersigned by the Comptroller-showing the (specific) appropriations for the civil and diplomatic expenses of the government, and for the naval and military departments, addressed to officers and heads of departments rightfully charged with making requisitions for the same; also, the evidences of (indefinite) appropriations in APPROPRIATION WARRANTS issued by the Secretary of the Treasury at the end of the fiscal year, addressed to the Comptroller and Register of the Treasury-showing the amounts expended from the various indefinite appropriations during the year. See Tables of Details, (F) Books kept, III. 1. 2. 3. 4. 5.

5. BUREAU RELATING TO DISBURSEMENT OR PAY WARRANTS: Comprising the evidences of disbursements in PAY WARRANTS issued by the Secretary of the Treasury (daily) and countersigned by the Comptrollershowing the amounts expended under each head of appropriation (specific and indefinite) for the service of the government in all its branches, whether of civil, diplomatic, military, naval, or miscellaneous expenditures-with the unexpended balances of specific appropriations to be carried by warrant to the surplus fund account. See Tables of Details, (F) Books kept, İV. 1. 2. 3. 4. to 13.

6. BUREAU RELATING TO THE TREASURER'S ACCOUNTS OF RECEIPTS AND EXPENDITURES: For the revision and final settlement of the quarterly accounts of the TREASURER OF THE UNITED STATES, as reported by the First Auditor-showing the receipts of public moneys deposited to his credit by collectors of the customs, collectors of internal revenue, receivers of land sales, Commissioner of Patents for useful inventions, and by officers and individuals on miscellaneous account; and the disbursements of the same, under warrants of the Secretary of the Treasury; and the unexpended balances in the Treasury, as reported by the First Auditor. See Tables of Details, (B) Revision of Accounts, 1: (F) Books kept, VII. 1. 2. 4.

7. BUREAU RELATING TO ACCOUNTS OF THE CUSTOMS: For the revision and final settlement of the COLLECTORS' quarterly accounts current, of their receipts and disbursements on account of the CUSTOMS, as reported by the First Auditor-including the correspondence, registry, and records relating thereto. See Tables of Details, (B) Revision of Accounts, (a) 1. 1: (F) Books kept, VI (a) 1. 2. 3.

8. BUREAU RELATING TO ACCOUNTS OF LIGHT-HOUSE ESTABLISHMENTS: For the revision and final settlement of collectors' quarterly accounts of the expenditures for the light-house establishments under their superintendence, as reported by the First Auditor-including the correspondence, registry, and records relating thereto. See Tables of Details, (B) Revision of Accounts, &c. IV. 3: (F) Books kept, VIII. 1.

2. 3. 4.

9. BUREAU RELATING TO ACCOUNTS OF MARINE HOSPITAL ESTABLISHMENTS: For the revision and final settlement of collectors' quarterly accounts of the expenditures for the marine hospital establishments under their agency, as reported by the First Auditor-including the correspondence, registry, and records relating thereto. See Tables of Details, (F) Books, VIII. 1. 2. 3. 4: (B) Revision of Accounts, &c. 10. BUREAU RELATING TO EMOLUMENT ACCOUNTS: For the revision and final settlement of the emolumen accounts of collectors, naval officers, and surveyors of the customs; with their additional compensation accounts; and accounts of fees for certificates to accompany distilled spirits, wines, and teas, as reported by the First Auditor-including correspondence, registry, and records relating thereto. See Tables of Details, (E) Reports, I. 1. 2: (F) Books kept, IX. 1. 2: VIII. 1. 2. 4.

11. BUREAU RELATING TO COAST SURVEY ACCOUNTS: For the revision and final settlement of the quarterly accounts of the superintendent of the coast survey, as reported by First Auditor-including the correspondence, registry, and records relating thereto. See Tables of Details, (B) Revision of Accounts, II. 7: (F) Books kept, VII. 1. 2. 4.

12. BUREAU RELATING TO ACCOUNTS OF LAND SALES: For the revision and final settlement of the quarterly accounts current of receivers of public money for lands sold, as audited and reported by the Commissioner of the General Land Office-including the correspondence, registry, and records relating thereto. See Tables of Details, (D) Revision of Accounts, 1: (F) Books, Vl. (b) 4. 5. 10.

13. BUREAU RELATING TO ACCOUNTS OF SURVEYS OF PUBLIC LANDS: For the revision and final settlement of the quarterly accounts current of surveyors general, as audited and reported by the Commissioner of the General Land Office-including the correspondence, registry, and records relating thereto. Tables of Details, (D) Revision of Accounts, 11: (F) Books kept, VI. (b) 6. 7. 8. 10.

See

14. BUREAU RELATING TO TWO, THREE, and Five per cent. ACCOUNTS OF LAND SALES: For the revision and final settlement of the semi-annual statements of the two per cent., three per cent., and five per cent. of the nett proceeds of the sales of public lands in certain States, as reported by the Commissioner of the General Land Office, to be distributed to those States respectively, according to the provision of the several acts setting apart those funds for internal improvement and school purposes within said states-including the correspondence, registry, and records relating thereto. See Tables of Details, (D) Revision of Accounts, III. IV: (F) Books kept, VI. 9. 10.

15. BUREAU RELATING TO ACCOUNTS OF INTERNAL DUTIES AND DIRECT TAXES: For the revision and final settlement of the accounts of the collectors of internal duties and direct taxes, (a small item of old balances rarely coming in,) as audited and reported by the First Auditor-including the correspondence, registry, and records relating thereto. See Tables of Details, (B) Revision of Accounts, (a) 1. 1. 2. 3. (F) Books kept, VII. 1. 2. 4.

16. BUREAU RELATING TO ACCOUNTS OF PATENT FEES: For the revision and final settlement of the quarterly accounts of the Commissioner of Patents, for the revenue from patent fees, and other charges accruing in connection with patents for useful inventions, as audited and reported by the Fifth Auditor-including the correspondence, registry, and records relating thereto. See Tables of Details, (C) Revision of Accounts, &c., 1: (F) Books kept, VII. 1. 3. 4.

17. BUREAU RELATING TO MINT ACCOUNTS: For the revision and final settlement of the quarterly accounts current of the treasurers of the mint and branches, showing the profits and losses in coinage; also, for the revision and final settlement of their quarterly accounts of salaries of officers and contingent expenses of the mints, as reported respectively by the First Auditor-including the correspondence, registry, and record relating thereto. See Tables of Details, (B) Revision of Accounts, 1. 4: (F) Books kept,

VII. 1. 2. 4.

18. BUREAU RELATING TO ACCOUNTS OF MISCELLANEOUS REVENUE: For the revision and final settlement of accounts or statements of revenue accruing from miscellaneous or undefined sources, as adjusted and reported by the First Auditor-including the correspondence, registry, and records relating thereto. See Tables of Details, (F) Books kept, VII. 1. 2. 4.

19. BUREAU RELATING TO ACCOUNTS OF DEPOSITORIES OF PUBLIC MONEYS: For the revision and final settlement of the quarterly accounts current of deposite banks and other public depositories, as audited and reported by the First Auditor-including the correspondence, registry, and records relating thereto. See Tables of Details, (B) Revision of Accounts, I. 4: (F) Books kept, VII. 1. 2. 4.

20. BUREAU RELATING TO ACCOUNTS OF DIPLOMATIC EXPENDITURES: For the revision and final settlement of the quarterly accounts of disbursements for the diplomatic corps, by the disbursing agent for the Department of State-including the accounts of expenditures by said agent, for the "contingencies of foreign intercourse," under the direction of the President of the United States; the salaries of certain consuls