or returning from said courts. (Approved June 16, 1880. See Rev. Stats. secs. 848, 852.)

§ 314. Allowances for each year made from the fees thereof. The allowances for personal compensation of district attorneys, clerks, and marshals, for each calendar year, shall be made from the fees and emoluments of that year, and not otherwise. (Rev. Stats. sec. 843.)

§315. Payment of surplus fees into the treasury.—Every district attorney, clerk, and marshal shall, at the time of making his half-yearly return to the attorney-general, pay into the treasury, or deposit to the credit of the treasurer, as he may be directed by the attorney-general, any surplus of the fees and emoluments of his office, which said return shows to exist over and above the compensation and allowance authorized by law to be retained by him. (Rev. Stats. sec. 844.)

Note. The department will see that no more is retained by the officer than the sum given him by law. (The Anna, Blatchf. Prize, 377.) The costs must be taxed according to law. (The Anna, Blatchf. Prize, 337.) This section is not a "revenue law," within the meaning of section 699, sub-division 2. (United States v. Hill, 123 U. S. 681.)

§ 316. Auditing of accounts of district attorney. In every case where the return of a district attorney, clerk or marshal shows that a surplus may exist, the attorney general shall cause such returns to be carefully examined, and the accounts of disbursements to be regularly audited by the proper officer of his department, and an account to be opened with such officer in proper

purpose. (Rev.

books to be provided for that Stats. sec. 845.) § 317. Attorney in District of Columbia. That the emolument returns of the attorney of the United States for the District of Columbia shall be returned to the attorney-general, and the accounts of the said attorney shall be rendered, audited, and paid in the same manner as accounts of all other district attorneys are rendered, audited and paid. (Approved December 14, 1877; 20 U. S. Stats. 7; Sup. Rev. Stats. 303. See Rev. Stats. secs. 833, 834, 844, 846.)

$318. Accounts to be certified to by district judge. The accounts of district attorneys, clerks, marshals, and commissioners of circuit courts shall be examined and certified by the district judge of the district for which they are appointed, before they are presented to the accounting officers of the treasury department for settlement. They shall then be subject to revision upon their merits by said accounting officers, as in case of other public accounts; provided, that no accounts of fees or costs paid to any witness or juror, upon the order of any judge or commissioner, shall be so re-examined as to charge any marshal for an erroneous taxation of such fees or costs. That where the ministerial officers of the United States have or shall incur extraordinary expense in executing the laws thereof, the payment of which is not specifically provided for, the President of the United States is authorized to allow the payment thereof under the special taxation of the district or circuit court of the district in which the said services have

been or shall be rendered, to be paid from the appropriation for defraying the expenses of the judiciary. (Rev. Stats. sec. 846; 18 U. S. Stats. 318; 1 Sup. Rev. Stats. 138.)

Note. A district judge has the power to take the oath of the clerk to his return of fees of office (United States v. Ambrose, 2 Fed. Rep. 556); and the certificate of the judge is only evidence of the claim or right to be given to the treasury. (United States v. Ingersoll, Crabbe, 135.) It is merely prima facie evidence of its correctness, and any item may be rejected by the accounting officers. (United States v. Smith, 1 Wood. & M. 184.) If the items have been passed upon in judgments as to bills of costs, the certificate of the judge is conclusive. (United States v. Smith, 1 Wood. & M. 184.) Whether the marshal's fees are fixed by rule or depend on circumstances, they must be certified to. (The Antelope, 12 Wheat. 546.) A refusal by the court to act upon a claim under this section is not required to authorize a presentation of the claim to the treasury department before bringing suit in the court of claims. (United States v. Knox, 128 U. S. 230.) This section declares that clerks, marshals, and commissioners of circuit courts shall be accounting officers of the treasury department, and shall be subject to revision upon their merits by said accounting officers, as in case of other public accounts. The claimant has a remedy in the court of claims without first resorting to a writ of mandamus against the circuit court. (United States v. Knox, 128 U. S. 230.)

$319. Accounts for costs of clerks, etc. -That before any bill of costs shall be taxed by any judge or other officer, or any account payable out of the money of the United States shall be allowed by any officer of the treasury, in favor of clerks, marshals, or district attorneys, the party claiming such account shall render the same, with the vouchers and items thereof, to a United States circuit or district court, and, in presence of the dis

trict attorney or his sworn assistant, whose presence shall be noted on the record, prove in open court, to the satisfaction of the court, by his own oath or that of other persons having knowledge of the fact, to be attached to such account, that the services therein charged have been actually and necessarily performed as therein stated; and that the disbursements charged have been fully paid in lawful money; and the court shall thereupon cause to be entered of record an order approving or disapproving the account, as may be according to law, and just. United States commissioners shall forward their accounts, duly verified by oath, to the district attorneys of their respective districts, by whom they shall be submitted for approval in open court, and the court shall pass upon the same in the manner aforesaid. Accounts and vouchers of clerks, marshals, and district attorneys shall be made in duplicate, to be marked respectively original" and " duplicate." And it shall be the duty of the clerk to forward the original accounts and vouchers of the officers above specified, when approved, to the proper accounting officers of the treasury, and to retain in his office the duplicates, where they shall be open to public inspection at all times. Nothing contained in this act shall be deemed in any wise to diminish or affect the right of revision of the accounts to which this act applies by the accounting officers of the treasury, as exercised under the laws now in force. (See secs. 824, 828; 18 U. S. Stats. 333. 1 Sup. Rev. Stats. 145.)

66

$320. Clerk failing to report to be removed.—That if any clerk of any district or cir

cuit court of the United States shall willfully refuse or neglect to make any report, certificate, statement, or other document required by law to be by him made, or shall willfully refuse or neglect to forward any such report, certificate, statement or document to the department, officer, or person to whom, by law, the same should be forwarded, the President of the United States is empowered, and it is hereby made his duty, in every such case, to remove such clerk so offending from office, by an order in writing for that purpose. And upon the presentation of such order, or a copy thereof, authenticated by the attorney-general of the United States, to the judge of the court whereof such offender is clerk, such clerk shall thereupon be deemed to be out of office, and shall not exercise the functions thereof. And such district judge, in the case of the clerk of a district court, shall appoint a successor; and in the case of the clerk of a circuit court, the circuit judge shall appoint a successor. And such person so removed shall not be eligible to any appointment as clerk or deputy clerk for the period of two years next after such removal. [See secs. 797, 798.] (18 U. S. Stats. 333; 1 Sup. Rev. Stats. 146.)

That

§ 321. Additional punishment. if any clerk mentioned in the preceding section shall willfully refuse or neglect to make or to forward any such report, certificate, statement, or document therein mentioned, he shall be deemed guilty of a misdemeanor, and shall be punished by a fine not exceeding one thousand dollars, or by imprisonment not exceeding one year, in the discretion

FED. PROC.-54.