of the United States; and the accounts current of advances to and by bankers of the United States abroad; with other accounts, arising out of foreign spoliations, settlement of boundaries, &c., as audited and reported by the Fifth Auditor-including the correspondence, registry, and records relating thereto. See Tables of Details, (C) Revision of Accounts, VI., Diplomatic Corps, VII., Foreign Intercourse : VIII., Indemnities, IX., Destitute Seamen abroad: (F) Books kept, VIII. 1. 3. 4.

21. BUREAU RELATING TO CIVIL LIST ACCOUNTS: For the revision and final settlement of the quarterly accounts of disbursements for the civil list proper, (whether through disbursing agents or directly from the Treasury,) consisting of salaries of heads of Departments and Bureaus, their clerks, messengers, and laborers, and their contingent expenses; the salary of the President and Vice President, and of officers connected with public institutions at the seat of government; the per diem and mileage of members of both houses of Congress, their contingent expenses, and the salaries of their officers; the salaries and expenses of the judiciary, including marshals' accounts of their receipts and disbursements; the salaries and expenses of governors, secretaries, and members of territorial legislatures, &c., as reported by the First Auditor-including the correspondence, registry, and records relating thereto. See Tables of Details, (B) Revision of Accounts, &c., II. Civil list, 1. 2. 3. 4. 5. 6: (F) Books kept, VII. 2. 4. 22. BUREAU RELATING TO CONTINGENT ACCOUNTS: For the revision and final settlement of quarterly accounts of disbursements for the contingent expenses of the Department of State, including the expenses of the census, and the contingent expenses of the Patent Office; also, the contingent expenses of the General Post Office proper, as reported respectively by the Fifth Auditor, (though properly belonging to the contingent class of the preceding division, 21)—including the correspondence, registry, and records relating thereto. See Tables of Details, (C) Revision of Accounts, &c., II. III. IV. V: (F) Books kept, VII. 3. 4.

23. BUREAU RELATING TO ACCOUNTS OF PUBLIC DEBT PROPER: For the revision and final settlement of quarterly accounts of agents for the payment of the public debt proper, principal and interest, consisting of the redemption of certificates of stock, the redemption of treasury notes, &c., as audited and reported by the First Auditor-including the correspondence, registry, and records relating thereto. See Tables of Details, (B) Revision of Accounts, &c., III. 1. 2. 3: (F) Books kept, 1. 2. 4.

24. BUREAU RELATING TO ACCOUNTS OF QUASI PUBLIC DEBT: For the revision and final settlement of the accounts and claims, (to be liquidated after settlement, constituting a quasi public debt,) consisting of repayments or refunding patent fees paid by mistake, refunding payments made for lands erroneously sold, certain military claims arising in the revolutionary war and in the late war, &c., &c., as audited (partly by the Third Auditor) and reported by the First Auditor-including the correspondence, registry, and records relating thereto. See Tables of Details, (B) Revision of Accounts, &c., IV. 1. 2. 3. 4. to 14: (F) Books kept, VII. 1. 2. 4.

25. BUREAU RELATING TO DOCKET OF BALANCES: For registering or docketing the accounts of balances reported to the Comptroller by the First and Fifth Auditors, and by the Commissioner of the General Land Office, with the correspondence that took place on the settlement of those accounts; making authenticated "transcripts" for the Solicitor of the Treasury, of those balances, and of the bonds of the delinquent debtors, for suit, and keeping him (the Solicitor) regularly advised of all subsequent changes in the balances due from said delinquents. See Tables of Details, (F) Books kept, IX. 1. 2. 3. and note.

TABLES OF DETAILS.

(A)-INSTRUCTIONS.

[The First Comptroller participated with the Secretary of the Treasury until 1844 in issuing instructions to Collectors, Naval Officers, and Surveyors of the Customs, Commanders of Revenue Cutters, Marshals, and some others, as stated under this head in the chapter on the operations of the Secretary's office proper; and consequently the descriptions here given of the Comptroller's instructions are necessarily very similar, and in many instances identical, with those already given of the Secretary's instructions to the same officers.]

I. Of the Instructions (29) given by the Comptroller of the Treasury, connected with the immediate supervision of the Customs, Commercial Regulations, and the Revenue system, in which he participated with the Secretary of the Treasury until 1844, viz:

1. The Comptroller instructs collectors, naval officers, and surveyors of the customs, respecting the construction and administration of the revenue laws, and respecting their several or joint duties in executing the same.

(29) In connection with the subjects of these instructions, see the “Addenda,” at the conclusion of this chaptor.

2. He instructs collectors and others, and prescribes the forms and manner of their proceeding, in issuing, cancelling, and re-issuing, marine papers, &c., in keeping records thereof, and making quarterly returns of the same to the Register of the Treasury.

3. He instructs collectors, as superintendents of light-houses, in relation to their duties as such, and prescribes the forms and manner of proceeding therein, and making returns of their quarterly accounts to the Fifth Auditor, who transmits them to the First Auditor for settlement.

4. He instructs collectors, as agents for marine hospitals, in relation to their duties as such, and prescribes the forms and manner of proceeding therein, and making returns of their quarterly accounts to the First Auditor for settlement.

5. He instructs collectors respecting the custom house entries of vessels, their imports and their exports, and exhibit of their inward and outward manifests, and their marine papers, in due form; also, respecting the registry of aliens, and the deportation of paupers from foreign countries; and he prescribes the forms of quarterly returns connected therewith, to be made to the Register of the Treasury.

6. He instructs consuls and commercial agents abroad, respecting the ascertainment and report of the exchange value of foreign currency, (in which invoices are commonly rendered); and respecting the authentication of invoices destined for the United States.

7. He issues alphabetical tariff tables, at due intervals, exhibiting the legal rates of duties on imports, for the information and guidance of collectors and other officers of the customs, to insure a uniform administration of the tariff laws in all the ports of the United States.

8. He instructs collectors and other officers of the customs, respecting the examination and appraisement of imports, the levying and collection of duties thereon; and prescribes the forms of books and accounts required to be kept in relation thereto, stated estimates thereof, and quarterly returns of revenue accruing therefrom, in accounts current to the First Auditor for settlement.

9. He instructs collectors in relation to the legal rates and collection of tonnage duties and other charges, and prescribes the forms of books and accounts required to be kept relative thereto, and the quarterly returns of revenue accruing therefrom, as items of the account current to be rendered to the First Auditor for

settlement.

10. He instructs collectors, commanders of revenue cutters, and marshals, &c., for the prevention, the detection, and the prosecution, of frauds on the revenue.

11. He instructs collectors and other officers of the customs, respecting their various authorized disbursements, and their quarterly returns thereof, as items in their accounts current to be rendered to the First Auditor for settlement; and respecting annual statements of their emolument accounts for the information of Congress.

II. III. &c. The Comptroller also gave a great variety of Miscellaneous Instructions on the details connected with the foregoing subjects, of which a full account may be seen in the "Synopsis of Treasury Instructions for the Administration of the Revenue Laws;" a reference to which will dispense with a particular description of them here.

(B)-REVISION OF ACCOUNTS AND CLAIMS AUDITED AND REPORTED BY THE FIRST AUDITOR.

(A)-Accounts of Revenue-from Customs, Internal Duties, Direct Taxes, and " Miscellaneous Sources." I. The First Comptroller receives for revision and approval, the Accounts of Revenue from certain sources, audited and reported to him by the First Auditor, under the following general heads, viz:

1. The quarterly accounts of the revenue received by collectors of the customs, from custom house duties of every description; and of the disbursements they make therefrom previous to depositing the nett residuum in authorized depositories to the credit of the Treasurer of the United States. For the particulars of which, see Tables of Details of the First Auditor's office, (A) (a) 1.

2. The quarterly accounts current of the revenue received by collectors of outstanding balances of old internal

duties; and the disbursements they make therefrom for expenses of prosecution and collection, previous to depositing the residuum to the credit of the Treasurer of the United States. For particulars, see First Auditor's table, (A) (b) II.

3. The quarterly accounts current of the revenue received by the collectors of outstanding balances of the old direct taxes; and the disbursements they make therefrom for expenses of prosecution and collection, previous to depositing the residuum to the credit of the Treasurer of the United States. For particulars, see First Auditor's table, (A) (b) III.

4. The quarterly accounts current of the treasurers of the mint and branches, respectively, showing the profits arising from coinage, with the expenses of the same. For particulars, see First Auditor's table, (A) (c) IV.

5. The quarterly accounts current of the treasurer of the United States, showing his receipts of revenue deposited to his credit from all sources, (except the Post Office Department); and his disbursements therefrom to meet the warrants of the Secretary of the Treasury. For particulars, see First Auditor's table, (A) (d) V.

(B)-Accounts of Disbursements-for the Civil List, in part.

II. The First Comptroller receives for revision and approval, the accounts of disbursements, by disbursing agents, for the salaries and contingent expenses of the Civil List proper, including the salaries of certain officers paid directly from the Treasury, though not necessarily without the intervention of disbursing agents, under the following general heads,

viz :

1. Half yearly or quarterly accounts of disbursements for the salary of the President of the United States, the Vice President, and the secretary for signing land patents in lieu of the President. For particulars, see First Auditor's table, (B) (a) 1.

2. Quarterly accounts current of advances to, and disbursements by the disbursing agents, for the compensation and contingent expenses of the Legislative Department. For particulars, see First Auditor's table, (B) (b) II.

3. Quarterly accounts current of advances to, and disbursements by the disbursing agents, for the salaries and contingent expenses of the Executive Departments and their respective bureaus, (with certain exceptions.) For particulars, see First Auditor's table, (B) (c) 111.

4. Quarterly accounts current of advances to, and disbursements by disbursing agents, (except when paid directly from the Treasury,) for the salaries and contingent expenses of officers of the Judiciary Department, together with other accounts arising in connection therewith. For particulars, see First Auditor's table, (B) (d) IV.

5. Quarterly accounts current of advances to, and disbursements by disbursing agents, (except in cases paid directly from the Treasury,) for the salaries, compensation, and contingent expenses of the territorial governments. For particulars, see First Auditor's table, (B) (e) V.

6. Quarterly accounts current of advances to, and disbursements by disbursing agents, for salaries, compensation, and contingent expenses of officers and others connected with public institutions at the seat of government, and various expenditures appertaining thereto. For particulars, see First Auditor's table, (B) (f) VI.

7. Quarterly accounts current of advances to, and disbursements by the superintendent of the coast survey. For particulars, see First Auditor's table, (B) (c) III. 4.

(c)-Accounts of Disbursements in Redemption of the Public Debt, proper.

III. The First Comptroller receives for revision and approval, the accounts of disbursements by disbursing agents, and occasional claims of individuals or companies, arising out of the various denominations of the Public Debt, properly so called, under the following general heads, viz:

1. Quarterly accounts current of banking agents provided with funds for the redemption of certificates of stock issued on the loans of 1841, '42, and '43, when presented for redemption, and of interest accruing on said stock before the certificates are redeemable. See First Auditor's table, (B) (g) VII. 4. 5.

2. Accounts or claims of individuals or companies for the redemption of outstanding certificates of stock of the old funded and domestic debt, and the payment of interest on the same; also, for the redemption of

that part of the old funded or domestic debt, known as the United States three per cent. stock; also, claims for services and expenses incurred in procuring loans for the United States. See First Auditor's table, as above, 1. 2. 3.

3. Accounts or claims of individuals or companies for expenses incident to the issuing of treasury notes, as engraving, printing, signing, and countersigning, &c.; also, for the redemption (principal and interest) of treasury notes issued per acts of 1837, '38, 40, 41, '42, and '43. See First Auditor's table, as above, 7. 8.

(D)—Accounts and Claims for liquidation on pre-settlement—a quasi Public Debt.

IV. The First Comptroller receives for revision and approval the accounts and claims by certain public officers, arising out of their official duties in connection with the Civil Department; also, claims of individuals or companies, arising out of transactions with the government, likewise in connection with the civil department, or purporting to be so, though many of them come there, by provision of law, from the military department; all of which accounts and claims, being for unascertained amounts, and being required to be audited, settled, and ascertained, before payment can be made either by disbursing agents, or directly from the Treasury, constitute a quasi public debt, under the following general heads, viz: 1. Quarterly accounts or claims of agent for providing blank certificates of registry and other marine papers; of officers of the customs for additional compensation; of demands on collectors for nett proceeds of unclaimed merchandise sold; and claims of collectors for reimbursing excess of deposites made by them for unascertained duties. See First Auditor's table, (B) (h) VIII.

2. Quarterly accounts or claims of collectors, as agents for the marine hospital establishments in their respective districts, for expenses incurred for those institutions, to be paid out of the marine hospital fund, (or, when not adequate, by appropriation). See First Auditor's table, as above.

3. Quarterly accounts or claims of collectors, as superintendents of light-house establishments in their respective districts, in behalf of contractors, keepers, and all others employed in the maintenance of light-houses, floating lights, beacons, buoys, &c. See First Auditor's table, as above.

4. Quarterly accounts or claims of the Commissioner of Patents, in behalf of individuals for refunding patent fees erroneously paid; also, for refunding two-thirds of the fees paid with applications for patents, in cases of the withdrawal of such applications, &c. See First Auditor's table, as above.

5. Accounts or claims of individuals, for refunding to them, money paid for lands erroneously sold to them by the United States. See First Auditor's table, as above.

6. Accounts of expenses incurred by agent in the Treasury Department, in relation to the relief of insolvent debtors to the United States. See First Auditor's table, as above.

7. Claims of individuals for annuities granted by special act of Congress; also, claims of individuals for relief in specific cases, by special acts of Congress. See First Auditor's table, as above.

8. Claims of individuals for all transactions or services rendered (in connection with the Treasury) and "not otherwise provided for," &c. See First Auditor's table, as above.

9. Claims for interest on the loans negotiated for the relief of the three corporations of Georgetown, Washington, and Alexandria, and assumed by the United States. See First Auditor's table, &c.

10. Claims of soldiers for their unsettled accounts against the War Department, subsequent to 1790, and anterior to the 1st July, 1815, &c. (This and the next four military claims have glanced into the civil).

11. Claims of officers, mounted militia-men, rangers, or cavalry, who may have sustained damage by loss of a horse in the military service of the United States, since the 18th June, 1812, &c. See below. 12. Claims of persons, who, in said military service, as volunteers or drafted militia-men, shall have furnished themselves with arms, &c., and shall have lost the same without fault of their own, &c. See below.

13. Claims of any persons, who, in said military service, shall have sustained loss, by capture or destruction by an enemy, of a horse, mule, ox, cart, boat, sleigh, or harness, &c. See below.

14. Claims (under the treaty of cession of Florida of 1819) for losses sustained by certain inhabitants of East Florida, from the operations of the American troops in 1812, '13, '18, and '19, &c. For the particulars of which, with the four preceding military claims, see First Auditor's table, (B) (k) VIII.

13. to 17.

(C)-REVISION OF ACCOUNTS AND CLAIMS AUDITED AND REPORTED BY THE FIFTH AUDITOR.

(A)—Accounts of Revenue-from Patent Fees.

I. The First Comptroller receives for revision and approval, the quarterly accounts of revenue received by the Commissioner of Patents on account of Patent Fees, and fees for other matters connected therewith. For particulars, see Table of Details of the Fifth Auditor's office, (A) I.

(B)—Accounts of Disbursements-for the Patent Office, in part.

II. The First Comptroller receives for revision and approval, the quarterly accounts current of advances to, and disbursements by the Commissioner of Patents, for the incidental and contingent expenses of the Patent Office. For particulars, see Fifth Auditor's table, (B) (b) III.

(c)-Accounts of Disbursements-for the State Department, in part.

III. The First Comptroller receives for revision and approval, the quarterly accounts current of advances to, and disbursements by the disbursing agent of the Department of State, for the contingent expenses of said Department. For particulars, see the Fifth Auditor's table, (B) (a) I.

IV. The First Comptroller receives for revision and approval, the quarterly accounts current of advances to, and disbursements by the disbursing agent of the Department of State, for the expenses of taking the census every tenth year, and expenses incident thereto. See Fifth Auditor's table, (B) (a) II.

(D)—Accounts of Disbursements—for the Post Office Department, in part.

V. The First Comptroller receives for revision and approval, the quarterly accounts current of advances to, and disbursements by the disbursing agent of the Post Office Department, for the contingent expenses of said Department. See Fifth Auditor's table, (B) (c) IV.

(E)-Accounts of Disbursements—for the Diplomatic Corps, Consuls, Bankers, &c.

VI. The First Comptroller receives for revision and approval, the accounts of the diplomatic corps of the United States, and of certain consuls, for salaries and other expenses; also, accounts of foreign bankers of advances and payments in regard to the same. For particulars, see Fifth Auditor's table, (B) (d) V.

(F)-Accounts of Disbursements—for Foreign Intercourse, by the President.

VII. The First Comptroller receives for revision and approval, (pro forma,) the quarterly accounts current of advances to, and disbursements by the disbursing agent of the Department of State, BY ORDER OF THE PRESIDENT OF THE UNITED STATES, on account of contingent expenses of foreign intercourse, (called secret service money.) See Fifth Auditor's table, (B) (d) VI.

(G)-Accounts of Disbursements-for Claims of Indemnity under Treaty Stipulations. VIII. The First Comptroller receives for revision and approval, the claims of individuals for indemnities under treaty stipulations, as awarded by Commissioners to settle the same, and reported by the Fifth Auditor. See Fifth Auditor's table, (B) (d) VII. (H)-Accounts of Disbursements-for sick and destitute Seamen, by Consuls, &c.

IX. The First Comptroller receives for revision and approval, the accounts of disbursements or claims avouched for, by consuls and commercial agents, for destitute American seamen in foreign ports, and their return home, &c. See Fifth Auditor's table, (B) (d) VIII.