-further instructions

ries, &c.

"The WARRANTS on which these drafts may be issued will be retained in the possession are given to deposita- of the Treasurer, and the drafts will be directed for payment either to a Cashier of a Bank, or a Collector of the Customs, or a Receiver of Public Moneys, as the convenience of the service may require. For greater safety, notice will be given by the Treasurer, to the Bank, Collector, or Receiver on whom they shall be drawn, stating the date, number, and amount of each draft drawn on them respectively, and also the name of the person or persons in whose favor they issue.

[Same subject.]

"If the drafts on the Banks be not seasonably discharged on presentment, the Collectors and Receivers are requested to redeem them, by receiving them in payment for Duties or for Public Lands; provided, that before they shall be received by any such Collector or Receiver, a certificate, that they have been properly presented to the Bank and not paid, shall be furnished. This certificate will be given on the back of them by the Cashier of the Bank on which they are drawn; or, on his failure to give such certificate, or his signature not being known or verified to the Collector and [or] the Receiver, the Treasurer of the United States, on a return of the checks [drafts] to him, and his being convinced by any evidence that the Bank declines to pay them in a manner satisfactory to the holder, will himself make a certificate thereon, which will justify the above named officers in taking them up in the manner before described.

"The drafts so received by you will immediately be cancelled by a cross, with ink, on their face, and a hole cut through the centre of them. Retaining a schedule of the numbers and amount of each, you will then transmit them, weekly, to the Treasurer of the United States; and the officers by whom they were taken up will, on their receipt by the Treasurer, obtain credits, in their accounts with the United States, for the amount of such as are correct. You will also return to him, weekly, a statement of the gross amount of checks [drafts] taken up, and of the gross amount of money on hand.

"The Banks on which [any of] these checks [drafts] are drawn, if paying them, will be expected to act in a similar manner as to cancelling and returning them weekly to the Treasurer": S's cir. 17th May, 1837; V. 3, p. 134.

1421. The Secretary of the Treasury gives further instructions to Collectors and Receivers of public moneys, as Depositaries thereof, under the embarrassing exigencies growing out of the removal of the deposites from the Bank of the United States, and the insufficiency of State Bank depositories as a substitute, viz: "Should all the Banks in your vicinity, selected as depositories of public money, have suspended specie payments at any time, so that you can no longer legally deposite in them, as usual, to the credit of the Treasurer, all public moneys received by you, except such sums as may be required to meet the current expenses of your office-the payment of debenture certificates by Collectors, &c. -in other words, the sums you would formerly have placed in Bank to the credit of the Treasurer of the United States, will, under the present arrangements, be placed to his credit, in a separate account, on the books of your office. They will be drawn for by him in the following manner, and no other:

"1st. By the Treasurer's draft on the officer having funds to his credit, directing the payment; which draft will be recorded by the Register of the Treasury, who will authenticate the record by his signature. A private letter of advice will be transmitted by the Treasurer in each case.

"2d. By a transfer draft, signed as above, and approved by the signature of the Secretary

of the Treasury, for the purpose of transferring funds to some other point where they may further instructions be required for the service of the Government.

"No deduction whatever is to be made from the moneys placed by you to the credit of the Treasurer, except in one of these two modes, until they can be lodged by you with some legal depository.

"On payment of any draft, the party to whom it is paid will receipt it. You will note on it the day of payment, will charge it on the same day to the Treasurer, and will transmit it to him with the return of his account in which it is charged. In charging these payments, it will be proper to enter each draft separately, and to state the number and kind of draft, whether transfer, or on Treasury, War, or Navy warrants, and the amount.

"It is also necessary that the Treasurer's account be closed, weekly, with the conclusion of Saturday's business, and transcripts thereof forwarded in duplicate, one copy to the Secretary of the Treasury, and one to the Treasurer. When the quarter of the year terminates on any other day of the week, the account should be closed on the last day of the quarter, leaving for an additional return the transactions from that time to the close of the week; so that neither the receipts nor payments of different quarters be included in one return. Punctuality in transmitting the returns is indispensable.

"To produce uniformity in the manner of making returns of the Treasurer's account, a form is herewith transmitted. For the purpose of binding, it is requested that they be made on paper of nearly the same size. Your monthly returns must be rendered to the Department, as heretofore.

"When the public moneys shall have accumulated in your hands to an amount exceeding dollars, you can make a special deposite of the same, in your name, for safekeeping, in the nearest Bank in which you have heretofore deposited the public money, , and which will receive the same, to be held by it specially subject to the payment of checks or drafts drawn by the Treasurer of the United States on the officer by whom the same has been deposited": C's cir. 9th June, 1837; V. 3, p. 139.

1422. In consequence of many Receivers of public moneys having failed to comply with the foregoing instructions of the 9th June last, a copy of said instructions is again transmitted to them, enjoining strict compliance therewith, under pain of being reported to the President for removal: S's cir. 13th October, 1837; V. 3, p. 150.

1423. The Secretary of the Treasury informs and admonishes Collectors and Receivers of public moneys, thus: "Congress having adjourned without making any additional provision for the security and safe-keeping of the public money, it is obvious that, in the present state of the laws and of the Banks, an unusual responsibility devolves upon those who collect the Revenue of the General Government. The difficulty in obtaining suitable depositories for it, as well as in transferring or paying it out conveniently, without the aid of that further legislation, the necessity and character of which have been fully explained in public communications from this Department, imposes on all Collectors and Receivers the duty of extraordinary vigilance and care. The President expects that exertions corresponding to the occasion will be cheerfully made by every officer, and that no effort will be spared to have all the laws, as well as the regulations and instructions of the Treasury Department, scrupulously enforced. Accuracy in your accounts, punctuality in returns, promptness in your deposites and payments, and an entire forbearance to use any part of the public funds for private purposes, will, it is hoped, characterize the whole class of collecting officers here

are given to depositaries, &c.

Receivers threatened for delinquency therein.

The Secretary makes press a due sense of fidelity on the depositaries of public moneys.

further efforts to im

-Efforts to impress a

&c.

after.

In the present condition of things, if any departure from such a course should undue sense of fidelity, fortunately occur, it will be much regretted; and, however unpleasant the task, an exemplary and severe notice of the irregularity will become necessary, in order to secure the great public interests involved in the subject. The duty, on the part of public officers, to abstain from the employment of the public money for private advantage is so apparent, that no excuse whatever for it can be deemed admissible": S's cir. 14th July, 1838; V. 3, p. 173.

[Same subject.]

[Same subject.]

Instructions of the 28th May, 1829, again repeated, with modifi

cation, to meet emergencies.

Effort at relief is made in the establish

treasury" for the col

1424. The Secretary states, to Collectors of the Customs and Receivers of public moneys, that "Many of them having failed to comply strictly with the requirements of the circular from the Department of the 9th of June, 1837, both as to the form of the returns required and the periods of transmitting them, I have to call your attention to that circular, and to request that hereafter the instructions it contains may be particularly attended to," &c.: S's cir. 1st May, 1839; V. 3, p. 188.

1425. In pursuance of resolutions of the Senate calling for information from the President of all instances in which disbursing agents, officers, and contractors of the Government, have sold or exchanged Government Drafts or funds during 1838 and 1839, answers are called for from the said description of officers severally: S's cir. 6th January, 1840; V. 3, p. 220.

1426. The instructions of the Secretary of the 28th May, 1829, respecting the deposite, disbursement, and transfer, of public moneys, reiterated by circular of 1st October, 1833, and modified by those of 17th May and 9th June, 1837, are again reissued, with a modification, in one particular only, by substituting the denomination of "Treasurer's Draft" with that of "Treasurer's Order." The identity or similarity of the instructions to depositories, with this change of the name of the Treasurer's Drafts, will be recognised by a short quotation, viz: "All public moneys received will be placed to the credit of the Treasurer of the United States. They will be drawn for by him in the following manner, and in no other:

"1. The Treasurer will give his "Order," countersigned by the Register, directed to the proper Bank, for the payment of the money. A private letter of advice will be transmitted by the Treasurer in each case.

"2. When transfers are to be made of public funds from one Bank to another, the Treasurer will issue a Transfer Draft, upon the Bank in which the funds may be at his credit, in favor of the Bank to which they are to be transferred, for the amount required, stating that it is to be placed to his credit in such Bank. This Draft will be recorded by the Register, who will authenticate the record by his signature upon the Draft; and it will, finally, receive the written sanction of the Secretary of the Treasury.

"No deduction whatever is to be made from the moneys placed to the credit of the Treasurer, except in these two modes," &c., &c.: S's cir. 1840; V. 3, p. 221.

1427. Congress, for the relief of the almost overwhelming embarrassments evinced by ment of the "Sub- most of the foregoing instructions, having, on the 4th July, 1840, passed the Subtreasury act, "to provide for the collection, safe-keeping, transfer, and disbursement of the public revenue," the Secretary of the Treasury gives instructions to Receivers General, Collectors of the Customs, Receivers of Public Moneys, and Registers of Land Offices, Treasurers of

the Mint and branches, and to other officers, respecting their duties under said act: S's lection, safe-keeping, cirs. 7th and 9th July, 1840; V. 3, pp. 228 to 238.

transfer, and disbursement of the Revenue.

Officers of Subtreato

ex

for gold and silver, &c.

1428. Disbursing agents, and officers of the Treasury Department, are informed that they are forbid, by the 21st section of the Subtreasury act, "providing for the collection, sury forbid safe-keeping, transfer, and disbursement of the public revenue," to exchange the funds except for gold and silver; and they are instructed, that, when any difficulty shall arise in obtaining the legal currency (gold and silver) at par for any Drafts of the Treasurer in their office on distant depositories, they must apply to the depository near them, who will aid and assist them, as far as practicable, in raising proper funds on said Drafts. He also informs such disbursing officers that, when they make requisitions for money to pay contracts or salaries, if the Treasurer does not give them a Draft on some depository situated near, he can give Treasury notes, or several Drafts in suitable amounts, for paying the different large contracts and salaries, on specifying them, and they can then deliver those notes or Drafts directly to the persons for whose payment they were procured, and thus save the trouble and delay of selling or collecting them: S's cir. 15th July, 1840; V. 3, p. 242.

1429. Disbursing agents are required to render their accounts of disbursements for the quarter ending the 4th March, 1841, in due form, as soon as practicable, and for subsequent quarters in like manner: C's cir. 30th March, 1841; V. 3, p. 873.

Disbursing agents, respecting their acin general, instructed

counts:

1430. In pursuance of a resolution of the Senate, "that the President be requested to in--and respecting the deposite of moneys form the Senate what amounts of public moneys, if any have been placed in the hands of advanced to them. disbursing officers and agents, are now on deposite in Banks-whether specie-paying or notand whether as general or special deposites; the Secretary requests specific answers from all such agents employed by the Treasury Department: S's cir. 11th June, 1841; V. 3, p. 250.

1431. Disbursing agents at the seat of Government are required to render their accounts to the 1st Auditor, within ten days after each quarter, for settlement: C's cir. 30th November, 1842; V. 3, p. 977. (80.)

Agents at the seat make returns in ten days.

of Government to

(80.) In the absence of any specific instructions and regulations by the Secretary of the Treasury in relation to the presentation and settlement of CLAIMS of a civil and diplomatic character, through the 1st and 5th Auditors, to be revised by the 1st Comptroller, though there are many such regulations prescribed by the other Departments for the presentation and settlement of claims under their jurisdiction, and especially as there is one class of claims which, though purely military in their origin, and practically, by provision of law, placed under the jurisdiction of the Secretary of War, whilst, by the same legal authority, they have engrafted upon them the anomalous character of being passed under the settlement and award of the 3d Auditor, (engaged on certain branches of accounts of the War Department,) through the hands of the 1st Auditor, (engaged on accounts of the civil department,) to the 1st Comptroller, and, through him, to be made a charge upon the civil appropriations, whilst they are assumed to be exempt from any control or interference of those officers supervising the civil disbursements, or even of the 2d Comptroller, who is the proper supervising officer for the adjusted accounts of the War Department as well as of the Navy Department, it may be acceptable to claimants and others interested, as well as to the curious, in the tortuous courses that legislation sometimes takes, to occupy a small space here with a copy of the "instructions and regulations" of the War Department, approved and countersigned by the President of the United States, with a postscript of the 3d Auditor, for the authentication and presentation of said anomalous claims, which are written as follows, viz:

"WAR DEPARTMENT, January 25, 1837.

“ Rules in relation to claims provided for by an act of Congress passed 18th January, 1837, entitled 'An act to provide for the payment of horses and other property lost or destroyed in the military service of the United States,' prescribed in pursuance of the 4th section of the said act.

"All claims under the provisions of this act must be presented at the office of the Third Auditor of the Treasury Department before the end of the next session of Congress, and each must be substantiated by such evidence as is hereinafter designated, with respect to cases of the class under which it falls.

By the first section of the law it is enacted: That any field, or staff, or other officer, mounted militiaman, volunteer, ranger, or cavalry, engaged in the military service of the United States since the 18th of June, 1812, or who shall hereafter be in said service, and has sustained, or shall sustain, damage, without any fault or negligence on his part while in said service, by the loss of a horse in battle, or by the loss of a horse wounded in battle, and which has died, or shall die, of said wound, or, being so wounded, shall be abandoned by order of his officer, and lost, or shall sustain damage by the loss of any horse by death or abandonment, in consequence of the United States failing to supply sufficient forage, or because the rider was separated and dismounted from his horse, and ordered to do duty on foot at a station detached from his horse; or when the officer in the immediate command ordered, or shall order, the horse turned out to graze in the woods, prairies, or commons, because the United States failed, or shall fail, to supply sufficient forage, and the loss was or shall be consequent thereof, or for the loss of necessary equipage in consequence of the loss of his horse, as aforesaid, shall be allowed and paid the value thereof: Provided, That if any payment has been or shall be made to any one aforesaid, for the use and risk, or for forage after the death, loss, or abandonment of his horse, said payment shall be deducted from the value thereof, unless he satisfied, or shall satisfy, the paymaster, at the time he made or shall make the payment, or thereafter show, by proof, that he was remounted, in which case the deduction shall only extend to the time he was on foot: And provided, also, If any payment shall have been, or shall hereafter be, made to any person above mentioned, on account of clothing, to which he was not entitled by law, such payment shall be deducted from the value of his horse or accou

trements.'

"To establish a claim under this provision the claimant must adduce the evidence of the officer under whose command he served when the loss occurred, if alive; or, if dead, then of the next surviving officer; describing the property, the value thereof, the time and manner in which the loss happened, and whether or not it was sustained without any fault or negligence on the claimant's part. The evidence should also, in case the claimant was remounted after the loss, state when he was remounted, how long he continued so, and explain whether the horse whereon he was remounted had not been furnished by the United States, or been owned by another mounted militiaman or volunteer, to whom payment for the use and risk thereof, or for its forage, whilst in the possession of the claimant, may have been made; and if it had been thus owned, should name the person, and the command to which he belonged. And in every instance in which the claim may extend to equipage, the several articles of which the same consisted, and the separate value of each, should be specified.

"SECOND CLASS OF CASES.

"The second section of the law enacts: 'That any person who, in the said military service, as a volunteer or draughted militiaman, furnished, or shall furnish, himself with arms and military accoutrements, and sustained, or shall sustain, damage by the capture or destruction of the same, without any fault or negligence on his part, or who lost or shall lose the same by reason of his being wounded in the service, shall be allowed and paid the value thereof.'

"Each claim under this provision must be established by the evidence of the officer who commanded the claimant when the loss happened, if alive; or, if dead, then of the next surviving officer; describing the several articles lost, the value of each, whether or not the same were furnished by the claimant, in what way, and when the loss occurred, and whether or not it was sustained without any fault or negligence on his part.

"C THIRD CLASS OF CASES.

"The third section of the law enacts: 'That any person who sustained, or shall sustain, damage by the loss, capture, or destruction, by an enemy, of any horse, mule, or wagon, cart, boat, sleigh, or harness, while such property was in the military service of the United States, either by impressment or contract, except in cases where the risk to which the property would be exposed was agreed to be incurred by the owner, if it shall appear that such loss, capture, or destruction was without any fault or negligence on the part of the owner; and any person who, without any such fault or negligence, sustained, or shall sustain, damage by the death or abandonment and loss of any such horse, mule, or ox, while in the service aforesaid, in consequence of the failure, on the part of the United States, to furnish the same with sufficient forage, shall be allowed and paid the value thereof.'

"To establish a claim under this provision, it will be necessary to produce the testimony of the officer or agent of the United States who impressed or contracted for the service of the property mentioned in such claim, and also of the officer under whose immediate command the same was employed at the time of capture, destruction, loss, or abandonment; declaring in what way the property was taken into the service of the United States, the value thereof, whether or not the risk to which it would be exposed was agreed to be incurred by the owner, whether or not, as regarded horses, mules, or oxen, he engaged to supply the same with sufficient forage, in what manner the loss happened, and whether or not it was sustained without any fault or negligence on his part.

"The sixth section of the law enacts: 'That in all instances where any minor has been, or shall be, engaged in the military service of the United States, and was or shall be provided with a horse or equipments, or with military accoutrements, by his parent or guardian, and has died, or shall die, without paying for said property, and the same has been, or shall be, lost, captured, destroyed, or abandoned in the manner before mentioned, said parent or guardian shall be allowed pay therefor, on making satisfactory proof as in other cases, and the further proof that he is entitled thereto by having furnished the same.'

"A parent or guardian of a deceased minor will, therefore, in addition to such testimony applicable to his claim as is previously described, have to furnish proof that he provided the minor with the property therein mentioned; that the minor died without paying for such property; and that he, the parent or guardian, is entitled to payment for it, by his having furnished the same.

"The seventh section of the law enacts: 'That in all instances where any person, other than a minor, has been or shall be engaged in