scribed by law for the official misconduct in like cases of the Assistant Treasurer, for whom he acts.

Act March 3, 1863, c. 89, § 1, 12 Stat. 761. Act March 31, 1886, c. 41, 24 Stat. 9.

The section as enacted in the Revised Statutes contained only the first clause, providing that the Assistant Treasurer might act in place of the Treasurer. The amendment by Act March 31, 1886, c. 41, cited above, consisted in the addition of the further provisions.

§ 477. (Act March 14, 1900, c. 41, § 4.) Divisions of Issue and of Redemption.

That there be established in the Treasury Department, as a part of the office of the Treasurer of the United States, divisions to be designated and known as the division of issue and the division of redemption, to which shall be assigned, respectively, under such regulations as the Secretary of the Treasury may approve, all records and accounts relating to the issue and redemption of United States. notes, gold certificates, silver certificates, and currency certificates. There shall be transferred from the accounts of the general fund of the Treasury of the United States, and taken up on the books of said divisions, respectively, accounts relating to the reserve fund for the redemption of United States notes and Treasury notes, the gold coin held against outstanding gold certificates, the United States notes held against outstanding currency certificates, and the silver dollars held against outstanding silver certificates, and each of the funds represented by these accounts shall be used for the redemption of the notes and certificates for which they are respectively pledged, and shall be used for no other purpose, the same being held as trust funds. (31 Stat. 46.)

This section was part of the Parity Act, cited above. Other sections of the act are set forth post, under Title XXXVII, "Coinage."

§ 478. (R. S. § 305.) Duties of Treasurer.

The Treasurer shall receive and keep the moneys of the United States, and disburse the same upon warrants drawn by the Secretary of the Treasury, countersigned by either Comptroller, and recorded by the Register, and not otherwise. He shall take receipts for all moneys paid by him, and shall give receipts for all moneys. received by him; and all receipts for moneys received by him shall be indorsed upon warrants signed by the Secretary of the Treasury, without which warrant, so signed, no acknowledgment for money received into the public Treasury shall be valid. He shall render his accounts to the First Comptroller quarterly, or oftener if required, and shall transmit a copy thereof, when settled, to the Secretary of the Treasury. He shall at all times submit to the Secretary of the Treasury and the First Comptroller, or either of them, the inspection of the moneys in his hands.

Act Sept. 2, 1789, c. 12, § 4, 1 Stat. 66.

So much of this section as required the Register to record warrants was repealed, by section 11 of the Dockery Act, ante, § 427.

By other provisions of the same act, the office of Second Comptroller was abolished, the designation First Comptroller was changed to Comptroller of the Treasury, and he was to perform the duties of the office of Second Comptroller. Act July 31, 1894, c. 174, § 4, ante, § 402.

When disbursements for salaries of Senators, Members, and Delegates in Congress, or the officers and employés or expenses thereof, cannot be lawfully made by or through the officers specially charged therewith, they may be made by the Treasurer, by Act June 22, 1882, c. 236, post, § 479. Cited without definite application, 23 L. Ed. 237; Crain v. U. S. (1890) 25 Cooke v. U. S. (1875) 91 U. S. 389, 398, Ct. Cl. 204, 235. § 479. (Act June 22, 1882, c. 236.) Payment by Treasurer, instead of disbursing officers, of appropriations for salaries of Senators, Members and officers, etc., and expenses of Congress. Whenever any appropriation made for the payment of the sala

ries of Senators, Members, and Delegates in Congress, or the officers and employees of both or either of the houses thereof, or for the expenses of the same, or any committees thereof, cannot be lawfully disbursed by or through the officers specially charged with such disbursements, such disbursements may be made for the purposes named in said appropriations by the Treasurer of the United States, who shall take proper vouchers therefor and charge such disbursements against such appropriations; and the accounts therefor shall be audited and passed or rejected, as the law may require, in the same manner that similar accounts are or may be required by law to be audited and passed or rejected. (22 Stat. 108.)

This act was entitled "An act to provide for the payment of the salaries and compensation of Members of the Houses of Congress and their officers and employees in certain contingencies."

§ 480. (R. S. § 306.) Liabilities outstanding three or more years. At the termination of each fiscal year all amounts of moneys that are represented by certificates, drafts, or checks, issued by the Treasurer, or by any disbursing officer of any Department of the Government, upon the Treasurer or any assistant treasurer, or designated depositary of the United States, or upon any national bank designated as a depositary of the United States, and which shall be represented on the books of either of such offices as standing to the credit of any disbursing officer, and which were issued to facilitate the payment of warrants, or for any other purpose in liquidation. of a debt due from the United States, and which have for three years or more remained outstanding, unsatisfied, and unpaid, shall be deposited by the Treasurer, to be covered into the Treasury by warrant, and to be carried to the credit of the parties in whose favor such certificates, drafts, or checks were respectively issued, or to the persons who are entitled to receive pay therefor, and into an appropriation account to be denominated "outstanding liabilities."

Act May 2, 1866, c. 70, §§ 1, 4, 14 Stat. 41, 42.

The auditor of the Treasury Department is required, at the end of each fiscal year, to report to the Secretary of the Treasury all checks issued by disbursing officers of the government, unpaid for three years, by Act July 1, 1916, c. 209, § 5, post, § 484a.

Notes of Claims on outstanding drafts not affected by limitations or lapse of time.After a draft is issued and covered into the treasury, the government holds the fund in trust, and limitations as to the claim therefor does not run until de

mand.

Ray v. U. S. (D. C. 1892) 50 Fed. 166, 168; Wayne v. U. S. (1891) 26 Ct. Cl. 274; Russell v. U. S. (1902) 37 Ct. Cl. 113.

While it may be that this section and R. S. $307, 308, post, §§ 481, 482, do not provide for the creation of an extrust, liability for which, according to general rules, continues until there is a direct repudiation thereof, yet

press

they

Contain a continuing promise by

the government to hold the money thus covered into the Treasury for the benefit of the owner until such time as he shall call for it. This is a continuing promise, and one to which full force and efficacy should be given. Judgment,

Wardwell

v. U. S. (1895) 32 Ct. Cl. 30,

affirmed. U. S. v. Wardwell (1898) 19 Sup. Ct. 86, 172 U. S. 48, 43 L. Ed.

360.

Decisions

The purpose of the provisions of Act May 2, 1866, c. 70, incorporated into R. S. §§ 306-308 (this compilation §§ 480-482), was to secure to each party who holds government paper the amount thereof, to place it in the Treasury to his credit, and to prescribe a method by which whenever he wishes he can obtain it. No time is mentioned within which he must apply for a warrant or after which the money is forfeited to the government. The ordinary rules for the maturity of negotiable paper do not control. There is no occasion for suit until after an application for a warrant is refused. When the contract created by the promise made in R. S. § 308, post, § 482, is broken, then a claim for the breach of such contract first accrues, and the limitation prescribed by R. S. § 1069, incorporated into Jud. Code, § 156, post, § 1147, begins to run. Id.

The indebtedness of the United States on balances stated in favor of parties on the books of the Treasury Department under R. S. §§ 306–308 (this com

pilation §§ 480-482), is not rendered stale by lapse of time in making application for payment. The only proof to be made as to them is the identity of the claimant or his right to represent the record creditor. Waddell v. U. S. (1890) 25 Ct. Cl. 323, 328.

Negotiability of outstanding draft.— A treasury draft outstanding for more than three years, the appropriation to pay it covered into the treasury, has ceased to be negotiable paper. Harris v. U. S. (1892) 27 Ct. Cl. 177.

Recovery on draft outstanding in hands of third person.-A claimant hav

ing an amount rightly due to her, standing to her credit on the books of the treasury, is entitled to recover, though a draft more than three years outstanding for the same debt is in the hands of a third person. Harris v. U. S. (1892) 27 Ct. Cl. 177.

Payment of lost or stolen draft not postponed.-Where a government check or draft is lost or stolen, the statutes do not require that payment must be postponed for three years or preclude a suit. Becker v. U. S. (1891) 26 Ct. Cl. 172.

§ 481. (R. S. § 307, as amended, Act July 31, 1894, c. 174, § 16.) Vouchers for drafts remaining unpaid.

The certificate of the Secretary of the Treasury, stating that the amount of any draft issued by the Treasurer, to facilitate the payment of a warrant directed to him for payment, has remained outstanding and unpaid for three years or more, and has been deposited and covered into the Treasury in the manner prescribed by the preceding section, shall be, when attached to any such warrant, a sufficient voucher in satisfaction of any such warrant or part of any warrant, the same as if the drafts correctly indorsed and fully satisfied were attached to such warrant or part of warrant. And all such moneys mentioned in this and in the preceding section shall remain as a permanent appropriation for the redemption and payment of all such outstanding and unpaid certificates, drafts, and checks.

Act May 2, 1866, c. 70, § 2, 14 Stat. 41. Act July 31, 1894, c. 174, § 16, 28 Stat. 210.

The amendment of this section by section 16 of the Dockery Act, cited above, consisted in the substitution of the words "Secretary of the Treasury," in the first line of the section, instead of the words "Register of the Treasury," in the section as originally enacted.

Notes of Liabilities of sureties of officer.-R. S. § 1766, post, § 3239, authorizing the salary of an officer in arrears to be withheld, and this section with R. S. § 308, post, § 482, in relation to the payment of warrants after three years

Decisions

from issuance, form no part of the contract with the officer's sureties. They were not passed to protect sureties, but to better secure the government. U. S. v. Potter (C. C. 1879) Fed. Cas. No. 16,076.

§ 482. (R. S. § 308.) Payment upon presentation of outstanding drafts.

The payee or the bona-fide holder of any draft or check the amount of which has been deposited and covered into the Treasury pursuant to the preceding sections, shall, on presenting the same. to the proper officer of the Treasury, be entitled to have it paid by the settlement of an account and the issuing of a warrant in his favor, according to the practice in other cases of authorized and liquidated claims against the United States.

Act May 2, 1866, c. 70, § 3, 14 Stat. 42.

§ 483. (R. S. § 309.) Accounts of disbursing officers unchanged for three years.

The amounts, except such as are provided for in section three hundred and six, of the accounts of every kind of disbursing officer, which shall have remained unchanged, or which shall not have been increased by any new deposit thereto, nor decreased by drafts drawn thereon, for the space of three years, shall in like manner be covered into the Treasury, to the proper appropriation to which they belong; and the amounts thereof shall, on the certificate of the

Treasurer that such amount has been deposited in the Treasury, be credited by the proper accounting officer of the Department of the Treasury on the books of the Department, to the officer in whose name it had stood on the books of any agency of the Treasury, if it appears that he is entitled to such credit.

Act May 2, 1866, c. 70, § 5, 14 Stat. 42.

§ 484. (R. S. § 310.) Reports of Treasurer, assistant treasurers, etc., and disbursing officers.

The Treasurer, each assistant treasurer, and each designated depositary of the United States, and the cashier of each of the national banks designated as such depositaries, shall, at the close of business on every thirtieth day of June, report to the Secretary of the Treasury the condition of every account standing, as in the preceding section specified, on the books of their respective offices, stating the name of each depositor, with his official designation, the total amount remaining on deposit to his credit, and the dates, respectively, of the last credit and the last debit made to each account. And each disbursing officer shall make a like return of all checks issued by him, and which may then have been outstanding and unpaid for three years and more, stating fully in such report the name of the payee, for what purpose each check was given, the office on which drawn, the number of the voucher received therefor, the date, number, and amount for which it was drawn, and, when known, the residence of the payee.

Act May 2, 1866, c. 70, § 6, 14 Stat. 42.

§ 484a. (Act July 1, 1916, c. 209, § 5.) Reports of Auditor to Secretary of Treasury of unpaid checks issued by disbursing officers.

Hereafter at the termination of each fiscal year each Auditor of the Treasury shall report to the Secretary of the Treasury all checks issued by any disbursing officer of the Government as shown by his accounts rendered to such auditor, which shall then have been outstanding and unpaid for three years or more, stating fully in such report the name of the payee, for what purpose each check was given, the office on which drawn, the number of the voucher received therefor, the date, the number, and the amount for which it was drawn, and, when known, the residence of the payee. And such reports shall be in lieu of the returns required of disbursing officers by section three hundred and ten of the Revised Statutes. (39 Stat.)

This section was a part of the sundry civil appropriation act for the fiscal year 1917, cited above.

(R. S. § 311. Repealed.)

This section required a report by the Treasurer, at each session of Congress, of his accounts and of the state of the Treasury. It was repealed by Act March 29, 1894, c. 48, 28 Stat. 47.

Sec. 485.

Register.

486. Duties of Register.

487. Assistant Register.

CHAPTER SIX

The Register

§ 485. (R. S. § 312.) Register.

Sec.

488. Duties of Assistant Register.

489. Appointment temporarily of Act

ing Assistant Register.

There shall be in the Department of the Treasury a Register of

the Treasury, who shall be appointed by the President, by and with

the advice and consent of the Senate, and shall be entitled to a salary of [four thousand dollars] a year.

Act Sept. 2, 1789, c. 12, § 1, 1 Stat. 65. Act May 8, 1872, c. 140, § 13, 17 Stat. 85.

The office of Register was continued, with a salary of $4,500, superseding the words of this section inclosed in brackets, "four thousand dollars," on the reorganization of the Department by Act March 3, 1875, c. 130, § 2, ante, § 352. Subsequent appropriations for the Register were $4,000. The provision for the fiscal year 1917 was by Act May 10, 1916, c. 117, § 1, 39 Stat.

All laws or parts of laws inconsistent with rates of salaries or compensation 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.

(R. S. § 313. Repealed.)

This section prescribed the duties of the Register, as follows:

"It shall be the duty of the Register:

"First. To keep all accounts of the receipts and expenditures of the public money, and of all debts due to or from the United States.

"Second. To receive from the First Comptroller and Commissioner of Customs the accounts which shall have been finally adjusted, and preserve such accounts with their vouchers and certificates.

"Third. To record all warrants for the receipt or payment of moneys at the Treasury, and certify the same thereon, except those drawn by the PostmasterGeneral, and those drawn by the Secretary of the Treasury upon the requisitions of the Secretaries of the War and Navy Departments.

"Fourth. To transmit to the Secretary of the Treasury copies of the certificates of balances of accounts adjusted.

"Fifth. To furnish to the proper accounting officers copies of all warrants covering proceeds of Government property, where the same may be necessary in the settlement of accounts in their respective offices."

The section was expressly repealed, and so much of R. S. §§ 283, 3675, as required accounts of receipts and expenditures of public money to be kept by certain Auditors and the Register, was also repealed, by section 10 of the Dockery Act, ante, § 356; the repealing section having provided for the establishment of the Division of Bookkeeping and Warrants in the office of the Secretary, on the books of which all such accounts are to be kept. So much of R. S. § 305, as required the Register to record warrants, was repealed by section 11 of the same act, ante, § 427. And by section 16 of that act, R. S. § 307, was amended, by substituting the Secretary of the Treasury instead of the Register, in the provision made thereby for certifying that drafts remain unpaid.

Immediately following the repeal of this section in section 10 of the Dockery Act is a clause relating to the duties of the Register, which is set forth post, § 486.

These changes in the duties of the Register were made as part of the change in the system of accounting in the Department, by provisions of said act. Certain duties of the Register, under provisions of Title XLVIII, "Regulation of Commerce and Navigation," and Title L, "Regulation of Vessels in Domestic Commerce," in regard to the surrender or return of registers, enrollments, and licenses of vessels, were transferred to the Commissioner of Navigation by the act establishing a Bureau of Navigation, Act July 5, 1884, c. 221, § 2, post, § 891. The Bureau of Navigation was transferred to the Department of Commerce by section 4 of the act establishing that Department, Act Feb. 14, 1903, c. 552, § 4, post, § 857.

§ 486. (Act July 31, 1894, c. 174, § 10.) Duties of Register. The duties of the Register of the Treasury shall be such as are now required of him in connection with the public debt and such