§ 348. (Act March 23, 1910, c. 115.) Additional assistant to Chief of Bureau.

The Secretary of War is hereby authorized to detail one additional officer of the army as assistant to the Chief of the Bureau of Insular Affairs, under the same provisions of law in regard to the vacancy in the line thus created and return to the line as govern in the case of the assistant authorized by the Act of March second, nineteen hundred and seven; and the assistant herein authorized while serving in this capacity shall have the rank, pay, and allowances of colonel; and both officers detailed in the Bureau of Insular Affairs shall hereafter be designated, while on this duty, as assistants to the chief of the bureau. (36 Stat. 248.)

This was a provision following appropriations for pay of the staff corps, etc., in the Army appropriation act for the fiscal year 1912, cited above.

The provision of Act March 2, 1907, c. 2511, mentioned in this section, is set forth ante, § 347.

No officer holding a permanent commission in the Army with rank below that of major shall be detailed as assistant to the Chief of the Bureau with rank of colonel, by a provision of Act Aug. 24, 1912, c. 391, § 1, post, § 1999.

(154)

Sec.

374. Purchase of stationery for internal revenue service.

375. Accounts of expenditures for furniture and repairs.

376. Temporary clerks.

377. Restrictions upon officers of the Department.

Sec.

378. Restrictions upon clerks in the Department.

378a. Enforcement of laws relating to Treasury Department; employment of persons paid from certain appropriations for.

§ 349. (R. S. § 233.) Establishment of the Department of the Treasury.

There shall be at the seat of Government an Executive Department to be known as the Department of the Treasury, and a Secretary of the Treasury, who shall be the head thereof.

Act Sept. 2, 1789, c. 12, § 1, 1 Stat. 65.

Act establishing

Notes of Decisions department.-The

Department of the Treasury was established, with a "Secretary of the Treasury" to be deemed the head of the Department," by Act Sept. 2, 1789, c. 12, 1 Stat. 65. In re Hennen (1839) 13 Pet. 230, 259, 10 L. Ed. 138; (1855) 7 Op. Atty. Gen. 453, 461.

Nothing was said in the act establishing the department as to the method of appointing the Secretary; the matter was left to the provision of Const. art. 2, § 2, which vests the power of appointment in the President. (1884) 18 Op. Atty. Gen. 58.

Treasury not local to District of Columbia.-The Treasury of the United States has no locality, and credits upon it are not bona notabilia confined to the District of Columbia. (1854) 6 Op. Atty. Gen. 557.

Cited without definite application, Cooke v. U. S. (1875) 91 U. S. 389, 398, 23 L. Ed. 237; Price v. Abbott (C. C. 1883) 17 Fed. 506, 507; Stanton v. Wilkeson (D. C. 1876) Fed. Cas. No. 13,299; Frelinghuysen v. Baldwin (D. C. 1882) 12 Fed. 395, 396.

§ 350. (R. S. § 234.) Assistant Secretaries.

There shall be in the Department of the Treasury two Assistant Secretaries of the Treasury, who shall be appointed by the President, by and with the advice and consent of the Senate, and shall each be entitled to a salary of [six thousand dollars] a year, to be paid monthly.

Act March 3, 1849, c. 108, § 13, 9 Stat. 396. Act March 3, 1857, c. 107, § 5, 11 Stat. 220. Act March 14, 1864, c. 30, § 3, 13 Stat. 26. Act March 3, 1873, c. 226, 17 Stat. 486.

A subsequent provision for two Assistant Secretaries was March 3, 1875, c. 130, § 2, post, § 352.

made by Act

The appointment of an additional Assistant Secretary was authorized by a provision of Act July 11, 1890, c. 667, § 1, post, § 351.

The salaries of the Assistant Secretaries, having been increased from $4,500 to $6,000 each by the provision of Act March 3, 1873, c. 326, § 1, incorporated into this section of the Revised Statutes and cited above, were reduced to $4,500 each, and the words of this section inclosed in brackets, "six thousand dollars," were superseded, by the repeal of so much of that act as increased the amount, by Act Jan. 20, 1874, c. 11, 18 Stat. 4. And their salaries were fixed at $4,500 by the provisions of Act March 3, 1875, c. 130, § 2, relating to the organization of the Department and offices and salaries therein, post, § 352. Recent annual appropriations for the Assistant Secretaries were for $5,000 each. The provision for the fiscal year 1917 was by Act May 10, 1916, c. 117, § 1, 39 Stat.

As to the general powers and duties of the Assistant Secretaries, see § 379, post, and notes thereto.

In case of the death, resignation, absence, or sickness of the head of any Department, the first or sole assistant thereof is required, unless otherwise directed, to perform the duties of the head of such Department until a successor is appointed, or such absence or sickness shall cease, by R. S. § 177, set forth ante, § 259. In case of the death, resignation, absence, or sickness of the head of any Department, except where the Attorney General is concerned the President may authorize and direct the head of any other Department or any officer in either Department, whose appointment is vested in the President, by and with the advice and consent of the Senate, to perform the duties of the vacant office until a successor is appointed, or the sickness or absence of the incumbent shall cease, by R. S. § 179, also set forth ante, § 261. All laws or parts of laws inconsistent with rates of salaries or compensa

tion appropriated by the legislative, executive, and judicial appropriation acts are repealed, and the rates of salaries or compensation of officers or employés appropriated for in said acts are to constitute the rate of salary or compensation of such officers or employés, respectively, until otherwise fixed by an annual rate of appropriation or other law, by Act July 16, 1914, c. 141, § 6, post, 3228a.

The officers and employés of the United States whose salaries are appropriated for in the legislative, executive, and judicial appropriation act for the fiscal year 1916, Act March 4, 1915, c. 141, 38 Stat. 1049, are established and continued from year to year to the extent that they are appropriated for by Congress, by § 6 of said act, post, § 3228b.

Unless otherwise specially authorized by law, no money appropriated by any act shall be available for payment to any person receiving more than one salary, when the combined amount of said salaries exceeds $2,000 per annum, with certain enumerated exceptions, by Act May 10, 1916, c. 117, § 6, as amended by Act Aug. 29, 1916, c. 417, post, § 3230a.

Notes of Decisions

Creation of office.-The act establishing the department, Act Sept. 2, 1789, c. 12, 1 Stat. 65, provided for an Assistant to the Secretary of the Treasury, to be appointed by the Secretary, who, in case of vacancy in the office of Secretary, should have the charge and custody of the records, books, and papers appertaining to the office. In re Hennen (1839) 13 Pet. 230, 259, 10 L. Ed. 138.

By Act March 3, 1849, c. 108, § 13, 9 Stat. 396, the provision for the appointment of an Assistant Secretary was repeated, with provisions as to his pow

ers and duties. By Act March 3, 1857, c. 107, § 5, 11 Stat. 220, the appointment of the Assistant Secretary was given to the President. By Act March 14, 1864, c. 30, § 3, 13 Stat. 26, an additional Assistant Secretary was authorized, to be appointed by the President, with similar provisions, as to his powers and duties. U. S. v. Adams (C. C. 1885) 24 Fed. 348, 350.

Cited without definite application, McCollum v. U. S. (1881) 17 Ct. Cl. 92, 101.

§ 351. (Act July 11, 1890, c. 667, § 1.) Additional Assistant Secretary.

For an additional Assistant Secretary of the Treasury to be appointed by the President, by and with the advice and consent of the Senate, who shall receive a compensation at the rate of four thousand five hundred dollars per annum, four thousand five hundred dollars. (26 Stat. 236.)

This was a provision of the legislative, executive, and judicial appropriation act for the fiscal year 1891, cited above.

Previous provisions for two Assistant Secretaries were made by R. S. § 234, ante, § 350, and Act March 3, 1875, § 2, post, § 352.

Recent annual appropriations for the Assistant Secretaries are $5,000 for each. The provision for the fiscal year 1917 was by Act May 10, 1916, c. 117, 1, 39 Stat.

See notes to § 350, ante.

(R. S. § 235. Superseded.)

This section enumerated the subordinate officers in the Department and their salaries at the time of the enactment of the Revised Statutes, as authorized by the statutes then existing. The organization of the Department, the officers thereof, and salaries therein, were provided for more comprehensively, and additional officers, deputies, etc., authorized, by provisions of Act March 3, 1875, c. 130, § 2, post, § 352.

§ 352. (Act March 3, 1875, c. 130, § 2.) Organization of Department, offices, and salaries.

On and after July first, eighteen hundred and seventy-five, the organization of the Treasury Department, and the several offices thereof, and the annual salaries paid to the persons therein, shall be as follows, to wit:

In the office of the Secretary of the Treasury:

The Secretary [eight thousand dollars]; two assistant secretaries, at four thousand five hundred dollars each; * * In the Construction Branch of the Treasury:

Supervising Architect, four thousand five hundred dollars;

In the Office of the First Comptroller :

The First Comptroller of the Treasury, five thousand dollars;

The First Auditor of the Treasury, four thousand dollars;
In the Office of the Second Auditor:-

The Second Auditor of the Treasury, four thousand dollars;
In the Office of the Third Auditor:-

The Third Auditor of the Treasury, four thousand dollars;
In the Office of the Fourth Auditor :-

The Fourth Auditor of the Treasury, four thousand dollars;
In the Office of the Fifth Auditor:-

* *

The Fifth Auditor of the Treasury, four thousand dollars; In the Office of the Auditor of the Treasury for the Post Office Department:

The Auditor of the Treasury for the Post Office Department, four thousand dollars:

* *

In the Office of the Register:

The Register of the Treasury, four thousand five hundred dollars; one assistant register at two thousand five hundred dol

lars; *

*

* *

In the Office of the Treasurer:

The Treasurer of the United States, six thousand five hundred dollars; assistant treasurer, three thousand eight hundred dollars;

In the Office of the Comptroller of the Currency:

The Comptroller of the Currency, five thousand dollars; deputy comptroller, three thousand dollars;

* *

In the Office of the Commissioner of Internal Revenue:

The Commissioner of Internal Revenue, six thousand dollars; deputy commissioner, three thousand five hundred dollars; one deputy Commissioner, at three thousand dollars;

* *

In the Office of the Secretary of the Treasury:

That there shall be in the Office of the Secretary of the Treasury a Division of Loans and a Division of Currency, * * (18 Stat.

396.)

This section was part of the sundry civil appropriation act for the fiscal year 1876, cited above.

Portions of the section which related to the Deputy Comptroller in the Office of the First Comptroller, and to the Office of the Second Comptroller and the Office of the Commissioner of Customs, are omitted, said offices having been abolished, and the duties thereof transferred to other officers, by provisions of the Dockery Act of July 31, 1894, § 4, post, § 402.

Other portions of this section, which provided for a deputy auditor in each of the offices of the several auditors, are also omitted, the positions of said deputy auditors having been abolished by a provision of Act March 4, 1911, c. 237, § 1, post, § 418.

A clause, under the heading "In the Office of the Register," following the words "one assistant register," which provided for "one deputy register," is also omitted, the office of deputy register having been abolished by a provision of Act Aug. 15, 1876, c. 287, § 1, post, § 363.

A further portion of this section relating to the Office of the Light House Board is also omitted, all employés of or in said Board having been transferred to the Bureau of Light Houses established in the Department of Commerce by Act June 17, 1910, c. 301, §§ 4, 5, post, §§ 896, 897.

A further provision of this section, "that the duties heretofore prescribed by law and performed by the chief clerks in the several Bureaus named shall hereafter devolve upon, and be performed by, the several deputy comptrollers, deputy auditors, deputy register, and deputy commissioner herein named," is also omitted as having become inoperative by the abolition of said offices of deputy comptrollers, deputy auditors, and deputy commissioner of customs, as stated above, and by the failure of Congress to make any appropriation for a deputy register.

And a proviso annexed to the section, that after January 1, 1876, "the appointments of this Department shall be so arranged as to be equally dis