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before in his power to procure, and that he was prevented from exhibiting a claim for such credit at the Treasury by absence from the United States or by some unavoidable accident.
Section 957, p. 368.
United States v. Kimball (101 U.S. (11 Otto), 725); Western Union Railroad Company v. United States (101 U.S., 543; 26 Int. Rev. Roc., 165).
Priority of United States in insolvent estates.
SEC. 3466. Whenever any person indebted to the United States is insolvent, or whenever the estate of any deceased debtor, in the hands of the executors or administrators, is insufficient to pay all the debts due from the deceased, the debts due to the United States shall be first satisfied; and the priority hereby established shall extend as well to cases in which a debtor, not having sufficient property to pay all his debts, makes a voluntary assignment thereof, or in which the estate and effects of an absconding, concealed, or absent debtor are attached by process of law, as to cases in which an act of bankruptcy is committed.
Lewis, trustee, v. United States. (92 U. S., 618; 22 Int. Rev. Rec., 186.) Decision under the repealed bankrupt act. (United States v. Herron, 20 Wall., 251; 19 Int. Rev. Rec., 137.)
Act of July 1, 1898 (30 Stat., 544-566), to establish a uniform system of bankruptcy throughout the United States.
The right of the United States to priority of payment does not extinguish or supersede a specific lien. (United States v. Duncan, 4 McLean, 607.)
The right to priority is not a lien upon the debtor's property, but a right to receive payment out of the general estate or funds of the debtor before other claims are satisfied. (United States v. Eggleston, 23 Int. Rev. Rec., 113.)
Liability of executors, etc., to United States.
SEC. 3467. Every executor, administrator, or assignee, or other person, who pays any debt due by the person or estate from whom or for which he acts, before he satisfies and pays the debts due to the United States from such person or estate, shall become answerable in his own person and estate for the debts so due to the United States, or for so much thereof as may remain due and unpaid.
See Legacies and distributive shares, section 30, act June 13, 1898, p. 286.
Permanent annual appropriations.
SEC, 3689. There are appropriated, out of any moneys in the Treasury not otherwise appropriated, for the purposes hereinafter specified, such sums as may be necessary for the same respectively; and such appro. priations shall be deemed permanent annual appropriations.
Refunding moneys erroneously received and covered:
To refund moneys received and covered into the Treasury before the payment of legal and just charges against the same.
Allowances and drawbacks, (internal revenue:) Indefinite appropriation to pay allowance or drawback on articles on which any internal duty or tax shall have been paid when said articles are exported under the act of July one, eighteen hundred and sixty. two, chapter one hundred and nineteen section three thousand four hundred and forty-one).
See as to appropriation to pay drawback on tobacco, section 3386, p. 253. No appropriation is made for paying drawback on stills allowable under act of March 1, 1879.
Refunding taxes illegally collected, (internal revenue:)
To refund and pay back duties erroneously or illegally assessed or collected under the internal-revenue laws.
Redemption of stamps, (internal revenue:)
Of such sum of money as may be necessary to repay the amount or value paid for internal-revenue stamps which may have been spoiled, destroyed, or rendered useless or unfit for the purpose intended, or which through mistake may have been improperly or unnecessarily used.
Application of moneys appropriated. SEC. 3678. All sums appropriated for the various branches of expenditure in the public service shall be applied solely to the objects for which they are respectively made, and for no others.
No expenditures beyond appropriations. Sec. 3679. No Department of the Government shall expend, in any one fiscal year, any sum in excess of appropriations made by Congress for that fiscal year, or involve the Government in any contract for the future payment of money in excess of such appropriations.
By the act of July 7, 1884, deficiency appropriation act (23 Stat., 254), the Secretary of the Treasury is required to report to Congress at the commencement of each session amount due claimants upon claims allowed in whole or in part.
Unauthorizod contracts prohibited.
SEC. 3732. No contract or purchase on behalf of the United States shall be made, unless the same is authorized by law, or is under an appropriation adequate to its fulfillment, except in the War and Navy Departments, for clothing, subsistence, forage, fuel, quarters, or transportation, which, however, shall not exceed the necessities of the cur
19 Op. Atty. Gen., 650..
Expenditure of balances of appropriations.
SEC. 3690. All balances of appropriations contained in the annual appropriation bills, and made specitically for the service of any fiscal year, and remaining unexpended at the expiration of such fiscal year, shall only be applied to the payment of expenses properly incurred during that year, or to the fulfillment of contracts properly made within that year; and balances not needed for such purposes shall be carried to the surplus fund. This section, however, shall not apply to appropriations known as permanent or indefinite appropriations.
Unexpended balances of appropriations after two years to be covered into Treasury. (3690a.] SEC. 5. Act of June 20, 1874 (18 Stat., 110). That from and after the first day of July, eighteen hundred and seventy-four, and of each year thereafter, the Secretary of the Treasury shall cause all unex. pended balances of appropriations which shall have remained upon the books of the Treasury for two fiscal years to be carried to the surplus fund and covered into the Treasury:
Provided, That this provision shall not apply to permanent specific appropriations.
Funds in the hands of disbursing officers. (15 Op. Atty. Gen., 357.)
Assignment of claims void, unless, etc. SEC. 3477. All transfers and assignments made of any claim upon the United States, or of any part or share thereof, or interest therein, whether absolute or conditional, and whatever may be the consideration therefor, and all powers of attorney, orders, or other authorities for receiving payment of any such claim, or of any part or share thereof, shall be absolutely null and void, unless they are freely made and executed in the presence of at least two attesting witnesses, after the allowance of such a claim, the ascertainment of the amount due, and the issuing of a warrant for the payment thereof. Such transfers, assignments, and powers of attorney, must recite the warrant for payment, and must be acknowledged by the person making them, before an officer having authority to take acknowledgment of deeds, and shall be certified by the officer; and it must appear by the certificate that the officer, at the time of the acknowledgment, read and fully explained the transfer, assignment, or warrant of attorney to the person acknowl. edging the same.
United States v. Gillis (95 U. S., 407); Spofford v. Kirk (97 U. S., 484); Mc. Knight v. United States (98 U. S., 185); Goodman r. Niblack (102 U. S., 560; 11 Op. Atty. Gen., 520; 16 id., 262); Lopez v. United States (35 Int. Rev. Rec., 31; 17 Op. Atty. Gen., 545).
Payment to attorney in fact holding unrevoked power of attorney executed prior to allowance of claim good as between the Government and claimant. (Bailey et al. v. United States, 109 U. S., 432; 29 Int. Rev. Rec., 420.)
This section does not apply to transfers by operation of law (Erwin v. United States, 97 U. S., 392; Butler v. Goreley, 146 Ù. S., 303).
Indorsement and payment of Treasury warrants. (See Dep. Cir. No. 194, Dec. 26, 1895.)
Assignment of claims-laws and decisions considered. (VI Comp. Dec., 101.)
Attorneys before the Treasury Department.
Act of July 7, 1884 (23 Stat., 258).-(Extract from the deficiency appropriation act.)
That the Secretary of the Treasury may prescribe rules and regulations governing the recognition of agents, attorneys, or other persons representing claimants before his Department, and may require of such persons, agents, and attorneys, before being recognized as representatives of claimants, that they shall show that they are of good character and in good repute, possessed of the necessary qualifications to enable them to render such claimants valuable service, and otherwise competent to advise and assist such claimants in the presentation of their cases. And such Secretary may, after due notice and opportunity for hearing, suspend and disbar from further practice before his Department any such person, agent, or attorney, shown to be incompetent, disreputable, or who refuses to comply with the said rules and regulations, or who shall with intent to defraud, in any manner willfully and knowingly deceive, mislead, or threaten any claimant or prospective claimant, by word, circular, letter, or by advertisement.
Drafts in payment of claims to be delivered to claimant, and not to attorneys. (32 Int. Rev. Rec., 325.)
Regulations governing attorneys and agents practicing before the Treasury Department. (Dep. Cir. No. 94, Oct. 14, 1890; 36 Int. Rev. Rec., 327.)
Duplicate checks authorized.
SEC. 3646. Whenever any original check is lost, stolen, or destroyed, disbursing officers and agents of the United States are authorized, after the expiration of six months, and within three years from the date of such check, to issue a duplicate check; and the Treasurer, assistant treasurers, and designated depositaries of the United States are directed to pay such duplicate checks, upon notice and proof of the loss of the original checks, under such regulations in regard to their issue and payment, and upon the execution of such bonds, with sureties, to indemnify the United States, as the Secretary of the Treasury shall prescribe. This section shall not apply to any check exceeding in amount the sum of one thousand dollars.
SEC. 3647. In case the disbursing officer or agent by whom such lost, destroyed, or stolen original check was issued, is dead, or no longer in the service of the United States, it shall be the duty of the proper accounting officer, under such regulations as the Secretary of the Treasury shall prescribe, to state an account in favor of the owner of such original check for the amount thereof, and to charge such amount to the account of such officer or agent.
Letters, packages, etc., on Government business sent free-Penalty envelopes.
SEO, 5. Act of March 3, 1877 (19 Stat., 335).
That it shall be lawful to transmit through the mail free of postage any letters, packages, or other matters relating exclusively to the business of the Government of the United States: Provided, That every such letter or package, to entitle it to pass free, shall bear over the words (Official business” an endorsement showing also the name of the Department, and, if from a bureau or office, the names of the Department, and bureau or office, as the case may be, whence transmitted. And if any person shall make use of any such official envelope to avoid the payment of postage on his private letter, package, or other matter in the mail, the person so offending shall be deemed guilty of a misdemeanor, and subject to a fine of three hundred dollars, to be prosecuted in any court of competent jurisdiction.
SEC. 6. That for the purpose of carrying this act into effect, it shall be the duty of each of the Executive Departments of the United States, to provide for itself and its subordinate officers the necessary envelopes; and in addition to the endorsement designating the Department in which they are to be used, the penalty for the unlawful use of these envelopes shall be stated thereon.
15 Op. Atty. Gen., 262; 16 ibid., 455. Section 29 of the act of March 3, 1879 (20 Stat., 355), extends the provisions of the above act to all officers of the United States Government, and it is made applicable to all official mail matter transmitted between any of the officers of the United States, or between any such officer and either of the Executive Departments or officers of the Government, except to pension agents or other officers who receive a fixed allowance for their service, including expenses for postage. Includes United States Commissioners. (17 Op. Atty. Gen., 183.)
Abuse of official frank. (Circular letter, November 25, 1895; Int. Rov. Rec., 489.)
Unlawful use of penalty envelopes. (Circular No. 314; 36 Int. Rev. Rec.,
149; 17 Op. Atty. Gen., 631.) SEC. 2. Act of March 3, 1883 (22 Stat., 563).
And it shall be the duty of the respective Departments to inclose to Senators, Representatives, and Delegates in Congress, in all official communications requiring answers, or to be forwarded to others penalty envelopes addressed as far as practicable, for forwarding or answering such official correspondence.
Inclosing envelopes with return addresses. (Act of July 5, 1884 (23 Stat.,
Franking privilege abolished. (Act of January 3, 1873 (17 Stat., 421.)
Government to have priority in transmission of telegrams. SEC. 5266. Telegrams between the several Departments of the Gov. ernment and their officers and agents, in their transmission over the lines of any telegraph company to which has been given the right of way, timber, or station lands from the public domain shall have priority over all other business, at such rates as the Postmaster-General shall annually fix. And no part of any appropriation for the several Departments of the Government shall be paid to any company which neglects or refuses to transmit such telegrams in accordance with the provisions of this section.
Instructions as to the use of the telegraph. (Circular March 21, 1889; 35 Int. Rev. Rec., 85.)
Official telegraphing. (Dep. Cir. No. 160, October 20, 1893.)
Concerning the use of telegraph. (Dep. Cir. No. 129, Int. Rev. 500, July 7, 1898; Vol 2, Treas. Dec., No. 19649).
Government rates for telegraphing. (Dep. Cir. 107, August 18, 1899; Vol. 2, Treas. Dec., No. 21510.)
Telegrams of a personal character addressed to Office of the Commissioner of Internal Revenue must be prepaid. Where a response to such dispatches is required payment therefor must be provided for by the person in interest. (Vol. 1, Treas. Dec. (1898), No. 19221.)
Disposition of useless papers.
[Extract from sundry civil appropriation act of March 2, 1895 (28 Stat., 910).]
[Par. 7.] That the Act entitled “An Act to authorize and provide for the disposition of useless papers in the Executive Department," approved February sixteenth, eighteen hundred and eighty-nine, be, and the same is hereby, amended so as to include in its provisions any accumulation of files of papers of a like character therein described now or hereafter in the various public buildings under the control of the several Executive Departments of the Government.
An act to authorize and provide for the disposition of useless papers in the Executive Departments. Approved February 16, 1889 (25 Stat., 672), (35 Int. Rev. Rec., 62; 1 Sup. R. S., 644).
OFFICERS, OLERKS, AND EMPLOYEES-EXTRA SERVICES-HOLDING TWO OFFICES
PROHIBITION AS TO BUSINESS-PENALTY FOR PROSECUTING CLAIUS AGAINST THE GOVERNMENT-PERQUISITES-FEES-POLITICAL CONTRIBUTIONS-PRESENTS TO SUPERIORS, ETO.
President authorized to prescribe regulations.
SEC. 1753. The President is authorized to prescribe such regulations for the admission of persons into the civil service of the United States as may best promote the efficiency thereof, and ascertain the fitness of each candidate in respect to age, health, character, knowledge, and ability for the branch of service into which he seeks to enter; and for this purpose he may employ suitable persons to conduct such inquiries, and may prescribe their duties, and establish regulations for the con duct of persons who may receive appointments in the civil service.
Preference of persons disabled in military or naval service.
SEC. 1754. Persons honorably discharged from the military or naval service by reason of disability resulting
from wounds or sickness in