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1697. Further instructions are given in relation to refunding Duties paid under protest, Further instruetions

on refunding protestin certain cases, and in explanation of former instructions on the subject; and also directing ed Duties. the cancelling of the bonds given for Duties in such cases: C's cir. 2d July, 1840; V.3,

p. 831.

1698. Several cases are enumerated of articles pronounced by judicial decisions to be Judicial decisions duty free; in which cases any Duties that have been paid or bonded (under protest) must free articles.

complied with, as to be refunded or cancelled: C''s cir. 2d July, 1840; V.3, p. 831.

1699. A suit for recovery of Duties paid under protest on Soda Ash not crystallized hav- Soda Ash also de

cided to be free, and ing been just determined in favor of the importers, the said article is to be admitted duty duties to be refunded. free hereafter, and the Duties paid under protest in identical cases are to be refunded: C's cir. 14th December, 1840; V.3, p. 859.

Gunny Cloth and Worsted Plush, ditto.

1700. Gunny Cloth or bags, and Worsted Plush, having been declared by judicial decisions to be exempt from Duty, the Duties paid under protest in all such cases are to be refunded, according to former instructions: C''s cir. 19th January, 1841; V.3, p. 863.

Decisiou suspended as to Gunny Cloth.

1701. The aforesaid instruction, as to refunding Duties on Gunny Cloth or bags, suitable for cotton bagging, and the cancelling of bonds for the same, is suspended for the further consideration of the Department: C's cir. 23d March, 1841; V.3, p. 871.

1702. (Under the Tariff act of the 11th September, 1841, the said Gunny Cloth, and Said Gunny Cloth other similar articles, are decided to pay Duty: C's cir. 30th September, 1841; V.3, Tariff of 1841.

pays Duty under new p. 890.)

1703, Duties paid under protest to a Collector who fails to account for them to the Uni- Duties paid under ted States cannot be refunded by his successor in office, except by special legislative sanc- protesta but not a

for, cannot be tion, (the appropriate fund not being deposited:) C's cir. 2d February, 1841; V.3, p. 869. refunded.

1704. “Numerous applications having been made, and still being presented, to this De- The refunding of partment, for the return of alleged excess of Duties paid on the importation of goods, excess of Duties paid wares, and mercandise, made at various periods prior to the passage of the 'Tariff act now out protest, previous in force-in some cases the said Duties having been paid under protest, and in other cases barred by decision of

the Secretary of the without such protest—it is proper (says the Secretary of the Treasury to Collectors and Naval Treasury. Officers,) to inform you, and through you the applicants at your port, that the Department, having taken into consideration this class of claims upon the Treasury with special reference to its powers and duties, under the laws, in directing the refunding of Duties, has determined that its exercise of such authority must be restricted to those cases only where the importation has been, or shall be, made subsequently to the passage of the Tariff act of the 30th August, 1842, whether the alleged excess of Duty has been paid under protest, or without such protest,” &c.: S's cir. 20th December, 1844; V.3, p. 360.

(b.) Of disbursements on account of the salaries, fees, and emoluments of District Attorneys, Marshals, Clerks of Courts,

and Jurors, &c., and on account of Judges of the United States, of Governors and Secretaries of Territories, Members and officers of Territorial Legislatures, and all others who receive their pay direct from the Treasurer.

1705. Marshals' fces, of $1 50 per day, for the custody of vessels seized, are illegally


MENTS : fees on cus

MENTS AND DISBURSE- allowed by Collectors since the act of the 28th February, 1799, which provides no other tody of vessels seized: compensation than a certain commission on the amount of sales of such vessels, in the event

of condemnation: C's cir. 30th December, 1811; V. 1, p. 265.

-fees taxed in Courts:

1706. The fees which are taxable in District and Circuit Courts are required to be made out, by the Clerks of the Courts, in tabular form, and transmitted to the Comptroller, for the information of Congress: C's cir. 11th November, 1815; V.1, p. 291.

-accounts of disbursements to be rendered on adjournments of Courts :

1707. Marshals' accounts of their disbursements, instead of being made quarterly, are required to be rendered immediately after the adjournment of a Court, and are not to be delayed three months under any pretence: C's cir. 20th March, 1923; V. 2, p. 255.

-no advances of money to be made to them while their re

1708. The Secretary of the Treasury informs Marshals that, to secure the due applica

tion of moneys placed in their hands for disbursement, it is deemed proper that no advance turns are neglected to shall be made to any Marshal, hereafter, for an approaching term of a Court, until his ac

counts for the preceding term shall have been rendered to the accounting officers: S’s cir. 27th July, 1829; V.2, p. 220.

be made for "settlement.

Marshals' fee-bills, and other disbursements, regulated.

1709. Marshals’ "fee-bills" must state whether the charges made are in virtue of the act of Congress regulating their fees for certain services, or are claimed under the “fee-bills”! of their respective States for services not particularly specified by the act of Congress; and all officers to whom Marshals pay fees must be required by them to state their accounts in the same way: Circular of the 1st Auditor (extra official) 2d February, 1837; V.3, C's cirs., p. 558. (88.)

Their Official Bonds 1710. Marshals (as well as Collectors and other disbursing officers) appointed during the and accounts, under different appoint- recess of the Senate, are required to renew their Official Bonds on being subsequently conments, to be distinct :

firmed by the Senate, the sureties to the former not being responsible beyond the temporary commission; and, consequently, they are also required to keep their accounts, accruing under the former Bonds, separate from those under the subsequent Bonds: C's cir. 2d September, 1839; V.3, p. 771.

Land money on hand 1711. Marshals (and other disbursing agents) are required, in order to comply with the at such periods to be deposited to the credit instructions of the 2d of September, 1839, to deposite to the credit of the Treasurer any of the Treasurer.

public money they may have on hand at the expiration of their term of office, or of their Official Bond: C's cir. 2d February, 1840; V.3, p. 797.

Accounts of fees

1712. The fees, emoluments, &c., of District Attorneys, Marshals, and Clerks of Courls and emoluments by Attorneys, Marshals, of the United States, except in Territories and the District of Columbia, are, according to

the act of the 3d March, 1841, making appropriation for the Civil and Diplomatic expenses of the Government, required to be rendered annually to the 1st Auditor, agreeably to form

(88.) A series of seven forms for Marshals' returns, prescribed shortly after the above circular, as would appear from a date on the sixth form, having been found in a bundle in the mass of circular instructions andss documents here arranged, but without connection or reference to any particular instructions, a copy of them, with such interlineations as correspond with the alterations of them now in use, is placed immediately after the aforesaid S's cir. 27th July, 1829, in the 2d vol. of the Secretary's circulars—there being none so near its date in the Comptroller's collection.

transmitted, with instructions and explanations of the act: C's cir. 1st February, 1842; V. and Clerks, to be ren

dered to the 1st Audi3, p. 925.

tor annually :

1713. The foregoing instructions by the Comptroller of the 1st February last, respecting the same approved the annual statements of the fees and emoluments of Attorneys, Marshals, &c., are ap

and repeated. proved, and again transmitted by the Secretary of the Treasury: S's cir. 24th March, 1842; V. 3, p. 277.



1714. Returns of District Attorneys' accounts current of official receipts and expenditures for the half year ending the 31st December, 1842, are required, under act of 18th 18th May, 1812. May, 1842, according to forms prescribed: S's cir. 5th May, 1843; V.3, p. 309.

(Same subject.)

1715. Returns of Marshals' accounts current of their official receipts and expenditures for the half year ending the 31st December, 1842, are required, under the act of 18th May, 1842, according to forins prescribed: S's cir. 5th May, 1843; V.3, p. 313.

(Same subject.)

1716. Returns of accounts current of Clerks of Courts of the United States of their receipts and expenditures for the half year ending the 31st December, 1842, are required, under the act of 18th May, 1842, according to forms transmitted: S's cir. 5th May, 1843; V.3, p. 311. (89.)

DISBURSING AGENTS, whose accounts are

1717. The erroneous practice, which has subsisted to this day, of officers of the Government rendering their accounts to the First Comptroller's Office, instead of the 1st Auditor's, settled by 1st Auditor, for settlement, is required to be corrected, hereafter, by addressing all accounts for settlement erroneously send them

to the 1st Comptroller. to the 1st Auditor: C''s cir. 1st March, 1830; V.3, p. 49.

1718. The disbursing agents for the contingent expenses of the Executive Departments Disbursing agents

for the Executive Deat the Seat of Government (90) are required to have their accounts properly vouched, with the

partments, to have endorsement of the heads of their respective offices approving the same: C's cir. 8th Novem- their accounts properber, 1833; V. 3, p. 418.

lowed after the end of

719. Disbursing agents at the Seat of Government are required to render their accounts -ten days only alto the 1st Auditor, within ten days after each quarter, for settlement: C's cir. 30th Novem- the quarter. ber, 1842; V. 3, p. 977.




1720. Receivers of Public Moneys are authorized, by the Secretary of the Treasury, to pay public creditors in their neighborhood, and take an assignment of their supposed claims laimants het in distance on the Treasury, to be forwarded to the Department; on receipt of which Warrants, in or other dues : their own behalf, will be returned to them for the sums due; all which Warrants will be deemed ample vouchers in the settlement of their accounts: S's cir. 6th August, 1834; V.3, pp. 19, 20.

(89.) “Receipts,” in the above accounts current, allude to moneys advanced by the Treasury to said officers for disbursement.

(90.) Meaning those disbursing agents only whose accounts are settled by the 1st Auditor, and in a few irregular instances by the 5th Auditor, (including District Attorneys, Marshals, and Clerks of Courts, among the rest,) and necessarily inapplicable to that great multitude of disbursing agents whose accounts are examined and settled by other Auditors, the greater part of which are subject to the revision of the Second Comptroller.


--or they will be paid

1721. Salaries paid directly (91) from the Treasury of officers at a distance from Washby Warrant direct ington, are to be audited quarterly by the 1st Auditor , and Warrants for the respective transmitted by the amounts, transmitted by the Treasurer, payable at the Deposite Bank nearest the residence

of such officer or officers, unless he or they previously make other arrangements, (such as that authorized in the foregoing circular): S's cir. 10th October, 1834; V.3, p. 23.



1722. The Governors of States are informed of the act of the 23d June, 1836, entitled -DISTRIBUTED AMONG “An act to regulate the deposites of Public Moneys,” by the 13th section of which all

over five millions of dollars is required to be deposited [equivalent to a final disbursement) in certain proportions to Congressional representation; for the execution of which blank forins are transmitted: S's cir. 27th June, 1836; V. 3, pp. 98 to 101.

-the proceedings in

1723. In pursuance of certain resolutions of the Senate of the 16th February current, relation to the distri- directing the Secretary of the Treasury to report to the next session all the facts and inforcalled for by the Sen- mation relative to the deposite (or distribution) of the surplus revenue among the States, he

addresses to the several Governors a copy of the said resolutions, and asks their respective statements in relation thereto: S's cir. 20th February, 1839; V. 3, p. 185.



1724. The Governors of States are informed of the adjustment of sales of public lands, and the distributive share thereof coming to each State, under the provisions of the act of the 4th September, 1841, with tabular exhibits of the same: C's cir. 7th November, 1842; V.3, p. 965.

-the like notification repeated.

1725. A like communication as the foregoing of the 7th November, 1842, of the adjustment of the sales of public lands, and the distributive share coming to the several States, in pursuance of the said act of the 4th September, 1841, with tabular exhibits of the same, is made to the Governors of States: C's cir. 17th March, 1843; V.3, pp. 999 to 1004.

(c.) Of disbursements on account of Military Pensions, whilst wholly and in part under the direction of the Secretary of

the Treasury.


1726. The Secretary of the Treasury announces to Collectors, as Pension Agents, that the second moiety of pensions payable to invalids for the current year will be due on the 5th

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(91.) The following is a pretty full list of the officers whose salaries are paid directly from the Treasury, at the end of each quarter, viz : 1. The President of the United States, by Secretary's Warrant, monthly or quarterly, at President's option-settled at the end of his term. 2. The Vice President of the United States, by Secretary's Warrant, monthly or quarterly, at his option--settled quarterly. 3. United States Judges, of the Supreme and Inferior Courts, monthly or quarterly, at their option_settled quarterly. 4. United States District Attorneys. 5. United States Marshals. 6. The Commissioner of the Public Buildings. 7. The Secretary for signing Land Patents, in the name of the President. 8. The Keepers of the Public Archives in Florida. 9. The Recorder of Land Titles in Missouri. 10. Governors and Secretaries of Territories. 11. Surveyors General and their Clerks. 12. Registers and Receivers of Land Offices, where proceeds of land sales be not sufficient. 13. Members and officers of the Legislative Council in Florida, (when a Territory.)

Note.-The members and officers of the Legislative Councils of Iowa and Wisconsin are paid by their Secretaries, to whom monoys are advanced from the Treasury, as to other distant agents, for secondary disbursement.


June next, to be paid by them out of the duties on Imports and Tonnage, on the same INSTRUCTIONS evidence as was required by his circular of the 30th January last, (which is not in this col- Pension Agents. lection]: S's cir. 13th May, 1790; V.1, p. 53.



1727. Pension certificates of Revolutionary claims, under the act of the 15th May, 1828, INSTRUCTIONS “ for the relief of surviving officers and soldiers of the Revolution,” for their half-yearly PensioNERS OR CLAIMpay, are transmitted to claimants, with instructions how to proceed to identify themselves as the persons described in said certificates, by making oath before a Magistrate, whose certificate is to be returned to the Department, preparatory to the claimant's obtaining a draft on a Pension Agent for the amount of his instalment on his Pension certificate: S's cir. 3d August, 1829; V. 2, pp. 221, 222.

[Same subject.]

1728. Upon the decease of an officer or soldier who has been found entitled to the benefits of the act of the 15th May, 1828, “for the relief of surviving officers and soldiers of the Revolution,” the said benefits devolve on the widow and orphans of the deceased, according to rules prescribed for ascertaining their identity: S's cir. 13th June, 1832; V.2,p. 283.

1729. (Regulations are prescribed, to govern accounting officers of the Treasury in set

To accountants, on uling claims under the act of 5th July, 1832, “to provide for liquidating certain (Revolu- Virginia Revolutiontionary) claims of the State of Virginia”: S’s cir. 28th July, 1832; V.2, p. 288.)

To Pensioners and Pension Agents.

1730. The half-yearly payments of Pensions under the act of 15th May, 1828, becoming due on the 3d March next, the Instructions of the 3d August, 1829, accompanied with the proper forms for the government of Pensioners and Pension Agents (these latter being chiefly Deposite Banks) are transmitted, as before: S's cir. 4th February, 1834; V.3, p. 3.

1731. T'he aforesaid Instructions of the 4th February last are repeated, and accompanied with the same forms: S's cir. 5th February, 1835; V.3, p. 32.

(Same subject.]

1732. (In pursuance of the act of the 14th April, 1836, “making appropriation for Rev. Agents to pay, in olutionary Pensions,” the Deposite Banks, that are employed as Pension Agents, are in specie

, or its equivastructed to pay the same in specie or its equivalent: S's cir. 16th April, 1816; V.3, p. 92.)

1733. (Holders of land warrants, granted to officers or soldiers of the Revolution, are notified that scrip will be issued in satisfaction of such warrants—which scrip will be receivable in payments for public lands: S’s cir. 15th June, 1837; V. 3, p. 144.)

Bounty Land warrants for Revolutionary services, paid in SCRIP, receivable for land sales.

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