Page:United States Statutes at Large Volume 3.djvu/406

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FOURTEENTH CONGRESS.Sess. II. Ch. 45.1817.

From Hamilton, O., by Bath, Brookville, Connersville, Waterloo, Centreville, Salisbury, Dunlapsville and Fairfield, to Brookville.

From Princeton to Hendersonton, Ky.

Approved, March 3, 1817.

Statute II.

March 3, 1817.

Chap. XLV.—An Act to provide for the prompt settlement of public accounts.^[1]

Act of March 3, 1797, ch. 20.
Act of Feb. 24, 1819, ch. 43.
Act of May 7, 1822, ch. 90.
Act of March 1, 1823, ch. 20.Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That, from and after the third day of March next, the offices of accountant and additional accountant of the Department of War, the office of accountant of the navy, and the office of superintendent general of military supplies, be, and they are hereby abolished.

Accountants’ offices of the War and Navy Departments, and office of superintendent general of military supplies, abolished.Sec. 2. And be it further enacted, That, from and after the said third day of March next, all claims and demands whatever, by the United States or against them, and all accounts whatever, in which the United States are concerned, either as debtors or as creditors, shall be settled and adjusted in the Treasury Department.

Sec. 3. And be it further enacted, That, from and after the third day of March next, in addition to the officers in the Treasury Department, already established by law,All accounts to be settled in the Treasury Department. there shall be the following officers, namely, four auditors and one comptroller.

Four auditors and one comptroller additional, in the Treasury Department.
Duty of the first auditor.
Duty of the second auditor.
Duty of the third auditor.
Duty of the fourth auditor.
Duty of the fifth auditor.Sec. 4. And be it further enacted, That it shall be the duty of the first auditor to receive all accounts accruing in the Treasury Department, and, after examination, to certify the balance and transmit the accounts, with the vouchers and certificate to the first comptroller for his decision thereon; that it shall be the duty of the second auditor to receive all accounts relative to the pay and clothing of the army, the subsistence of officers, bounties and premiums, military and hospital stores, and the contingent expenses of the War Department; that it shall be the duty of the third to receive all accounts relative to the subsistence of the army, the quartermaster’s department, and generally all accounts of the War Department other than those provided for; and it shall be the duty of the fourth auditor to receive all accounts accruing in the navy department, or relative thereto, and the second, third, and fourth auditors, aforesaid, shall examine the accounts respectively, and certify the balance, and transmit the accounts, with the vouchers and certificate, to the second comptroller for his decision thereon; and it shall be the duty of the fifth auditor to receive all accounts accruing in, or relative to, the department of state, the general post office, and those arising out of Indian affairs, and examine the same, and thereafter certify the balance, and transmit the accounts, with the vouchers and certificate, to the first comptroller for his decision thereon: Proviso; as to the account of the additional accountant.Provided, That the President of the United States may assign to the second or third auditor the settlement of the accounts which are not confided to the additional accountant of the War Department.

↑ The comptroller of the treasury has a right to direct the marshal to whom he shall pay money received upon executions, and a payment according to such directions is good; and it seems he may avail himself of it upon the trial without having submitted it as a claim to the accounting officers of the treasury. United States v. Giles, 9 Cranch, 212; 3 Cond. Rep. 377.
No debtor to the United States can at the trial set off a claim for a debt due to him by the United States, unless such claim shall have been submitted to the accounting officers of the treasury, and by them rejected, except in cases provided for by the statute. Ibid.
The rules prescribed by the Treasury Department for the adjustment of claims against the government, will, if reasonable, be respected; but if these rules go to a complete denial of justice, the court, if it have jurisdiction of the subject, cannot disregard the right of parties. United States v. Mann, 2 Brockenb. C. C. R. 96.
A transcript from the treasury which contained sums charged in gross as balances, is not evidence as to such balances. The United States v. Edwards, 1 M’Lean’s C. C. R. 467.
By the act of 1817, ch. 33, §5, the above act is made to take effect from its date.

[1] The comptroller of the treasury has a right to direct the marshal to whom he shall pay money received upon executions, and a payment according to such directions is good; and it seems he may avail himself of it upon the trial without having submitted it as a claim to the accounting officers of the treasury. United States v. Giles, 9 Cranch, 212; 3 Cond. Rep. 377.
No debtor to the United States can at the trial set off a claim for a debt due to him by the United States, unless such claim shall have been submitted to the accounting officers of the treasury, and by them rejected, except in cases provided for by the statute. Ibid.
The rules prescribed by the Treasury Department for the adjustment of claims against the government, will, if reasonable, be respected; but if these rules go to a complete denial of justice, the court, if it have jurisdiction of the subject, cannot disregard the right of parties. United States v. Mann, 2 Brockenb. C. C. R. 96.
A transcript from the treasury which contained sums charged in gross as balances, is not evidence as to such balances. The United States v. Edwards, 1 M’Lean’s C. C. R. 467.
By the act of 1817, ch. 33, §5, the above act is made to take effect from its date.

[1]