ROLLS AND LIBRARY.

Custody of the rolls, treaties, &c.; promulgation of the laws, &c.; care and superintendence of the library and public documents; care of the revolutionary archives, and of papers relating to international commissions.

STATISTICS.

Preparation of the reports upon Commercial Relations.

EXAMINER OF CLAIMS.

[From the Department of Justice.]

The examination of questions of law and other matters submitted by the Secretary or the Assistant Secretary, and of all claims.

THE TREASURY DEPARTMENT.

THE SECRETARY OF THE TREASURY.

The Secretary of the Treasury has charge of the national finances. He digests and prepares plans for the improvement and management of the revenue and support of the public credit; he superintends the collection of the revenue, and prescribes the forms of keeping and rendering all public accounts, and making returns; grants all warrants for money to be issued from the Treasury in pursuance of appropriations by law; makes report and gives information to either branch of Congress, as may be required, respecting all matters referred to him by the Senate or House of Representatives, and generally performs all such services relative to the finances as he is directed to perform; controls the erection of public buildings, the coinage and printing of money, the collection of commercial statistics, the marine hospitals, the revenuecutter service, the life-saving service. Under his superintendence the Light-House Board discharges the duties relative to the construction, illumination, inspection, and superintendence of light-houses, light-vessels, beacons, buoys, sea-marks, and their appendages; makes provision for the payment of the public debt under enactments of Congress, and publishes statements concerning it, and submits to Congress, at the commencement of each session, estimates of the probable receipts, and of the required expenditures, for the ensuing fiscal year.

The routine work of the Secretary's office is transacted in the following offices: Division of Appointments; Division of Warrants, Estimates, and Appropriations; Division of Public Moneys; Division of Customs; Division of Internal Revenue and Navigation; Division of Loans and Currency; Division of Revenue Marine; Division of Stationery, Printing, and Blanks; Division of Special Agent; and two disbursing clerks pay the salaries and compensation of the officers and employés of the Department, and disburse upon the orders of the Secretary, such moneys as have been appropriated to be expended under the direction of the Department.

ASSISTANT SECRETARIES OF THE TREASURY.

One of the two Assistant Secretaries has the general supervision of all the work assigned to the Divisions of Customs, Special Agents, Revenue Marine, Internal Revenue and Navigation, and to the offices of Supervising Architect, General Superintendent Life-Saving Service, Supervising Surgeon-General of the Marine Hospital Service, Bureau of Statistics, and Supervising Inspector-General of Steamboats; the signing of all letters and papers as Assistant Secretary, or "by order of the Secretary," relating to the business of the foregoing divisions, that do not by law require the signature of the Secretary of the Treasury; the performance of such other duties as may be prescribed by the Secretary or by law.

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The other Assistant Secretary has the general supervision of all the work assigned to the Divisions of Appointments, Warrants, Estimates, and Appropriations, Public Moneys, Stationery, Printing and Blanks, Loans and Currency, Bureau of Engraving and Printing, and office of the Director of the Mint; signing of all letters and papers as Assistant Secretary, or by order of the Secretary," relating to the business of the foregoing divisions and bureau, that do not by law require the signature of the Secretary of the Treasury; the performance of such other duties as may be prescribed by the Secretary or by law.

THE CHIEF CLERK.

The Chief Clerk supervises, under the immediate direction of the Secretary and Assistant Secretaries, the duties of the clerks and employés connected with the Department. The superintendence of all buildings occupied by the Department in this city, the transmission of the mails; the care of all horses, wagons, and carriages employed, the direction of engineers,

machinists, firemen, or laborers. The expenditure of the appropriations for contingent expenses of the Treasury Department; for furniture and repairs of same; fuel, lights, water, and miscellaneous items for buildings under the control of the Department; the distribution of the mail; the custody of the records and files and library of the Secretary's Office, the answering of calls from Congress, and elsewhere, for copies of papers, records, &c. Supervision of all the official correspondence of the Secretary's Office, so far as to see that it is expressed in correct and official form; the enforcement of the general regulations of the Department, and the charge of all business of the Secretary's Office not assigned.

THE FIRST COMPTROLLER.

The First Comptroller countersigns all warrants issued by the Secretary of the Treasury covering the public revenues into the Treasury, and authorizing payments therefrom. All accounts examined by the First Auditor, except those which go to the Commissioner of Customs, and all examined by the Fifth Auditor, and accounts of Registers and Receivers of land-offices examined by the Commissioner of the General Land-Office, are re-examined and revised in the First Comptroller's Office. Here, also, are examined and reported on the drafts for salaries and expenses drawn by ministers and consuls abroad, and the requisitions for advances drawn by marshals, collectors of internal revenue, secretaries of the Territories, and other disbursingofficers. Powers of attorney for the collection of drafts on the Treasury are examined; and many other duties, having reference to the adjustment of claims against the United States, pertain to the office, but are of too varied a character to be enumerated.

THE SECOND COMPTROLLER.

Accounts received from the Second, Third, and Fourth Auditors against the United States are examined, revised, and certified to, viz: Reported by the Second Auditor-for organizing volunteers, recruiting, pay of the Army, special military accounts, Army ordnance, the Indian service, the Army Medical Department, contingent military expenses, bounty to soldiers, the Soldiers' Home, and the National Home for Disabled Volunteers. Reported by the Third Auditor-disbursements by the Quartermaster's Department, the Subsistence Department, the Engineer Department, Army pensions, property taken by military authority for the use of the Army, and miscellaneous war-claims. Reported by the Fourth Auditor-disbursements for the Marine Corps, by the Navy paymasters for pay and rations, by the paymasters at the navy-yards, for Navy pensions at foreign stations, and the financial agent at London. These accounts are examined in Divisions, devoted respectively to the affairs of Army Paymasters, Army Quartermasters, Navy Paymasters and the Marine Corps, Army Pensions, Miscellaneous Claims, and Indion Affairs.

THE COMMISSIONER OF CUSTOMS.

The Commissioner of Customs revises and certifies the accounts of revenues collected from duties on imports and tonnage; of moneys received on account of the marine-hospital fund; fines, penalties, and forfeitures under the customs and navigation laws; steamboat inspection; licenses to pilots, engineers, &c.; and from miscellaneous sources connected with customs matters, accounts of the importation, withdrawal, transportation, and exportation of goods under the warehouse system; for disbursements for the expenses of collecting the revenue from customs, revenue-cutter service, construction and maintenance of lights, marine hospitals, debentures, excess of deposits for unascertained duties, refund of duties exacted in excess, lifesaving service, construction of custom-houses and marine hospitals; fuel, light, water, &c., for custom-houses, &c.; approves and files the official bonds given by customs officers, and transmits their commissions; files the oaths of office of the persons paid in the accounts certified by him; and prepares for the use of the law officers of the Department the accounts of those in arrears under the heads above mentioned.

The office is organized in four divisions, viz: Customs, Bookkeeper's, Bond, and Miscellaneous.

THE FIRST AUDITOR.

It is the duty of the First Auditor to receive all accounts accruing in the Treasury Department, (except those arising under the internal revenue laws,) and, after examination, to certify the balance, and transmit the accounts, with the vouchers and certificate, to the First Comptroller or to the Commissioner of Customs, having respectively the revision thereof. The subordinate divisions of his office are-

Customs Division.-Receipts and expenditures of the customs service, including fines, emol uments, forfeitures, debentures, drawbacks, marine-hospital service, revenue-cutter service, &c., Judiciary Division.-Salaries of United States marshals, district attorneys, commissioners and clerks; rent of court-houses, support of prisoners, &c.

Public Debt Division.-Redemption of the public debt, including principal, premium, and interest; payment of interest; redemption of certificates of deposit; notes destroyed.

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Warehouse and Bond Division.-Examination of accounts received from custom-houses. Miscellaneous Division.-Accounts of mints and assay offices; Territories; Coast Survey; salaries and contingent expenses of the legislative, executive, and judicial departments of the Government; construction, repair, and preservation of public buildings; Treasurer of the United States for general receipts and expenditures.

THE SECOND AUDITOR.

The Second Auditor examines, adjusts, and transfers to the Second Comptroller for his decision thereon all accounts relating to arrears of pay and bounties, the recruiting service, the pay of the Army, medical and hospital accounts, ordnance accounts, pay of private physicians, contingent expenses of the military establishment, accounts of the National Home for Disabled Volunteer Soldiers and the Soldiers' Home, and all accounts relating to Indian Affairs. The Divisions are

Bookkeeper's Division.—Accounts of all appropriations upon which requisitions are drawn, through the Second Auditor's Office, by the Secretary of War and the Secretary of the Interior. Ledger accounts of all disbursing officers and claimants.

Paymasters' Division.-Army paymasters' accounts and payments of stoppages and fines to the Soldiers' Home.

Ordnance, Medical, and Miscellaneous Division.-Accounts of the Ordnance and Medical Departments of the Army, contingent expenses, regular and volunteer recruiting, freedmen's bounty and pay, publications of rebellion records, and accounts of the National Home for Disabled Volunteer Soldiers.

Indian Division.-Disbursements for the Indians, money accounts and property returns of Indian agents, and claims for goods supplied and services rendered.*

Pay and Bounty Division.—Examination and adjustment of claims of white and colored soldiers and their legal heirs for pay and bounty, accounts of Soldiers' Home for moneys belonging to estates of deceased soldiers, and forfeitures by desertion.

Investigation of Frauds Division.-Investigation of alleged cases of forgery, fraud, overpayments, unlawful withholding of money, &c., in the payment of white and colored soldiers. Property Division.-The property accounts (clothing, camp, and garrison equipage) of officers of the Army and volunteers.

THE THIRD AUDITOR.

The Third Auditor examines, adjusts, and transfers to the Second Comptroller all accounts relating to the Quartermaster-General's Department, the Engineer Corps, and the Commissary-General's Department of the Army; claims for lost horses, accounts of unpaid pensions, State war claims, and the claims of States for organizing, arming, and equipping volunteers after 1861. The divisions of the Third Auditor's Office are

Bookkeeper's Division.-Accounts of the numerous requisitions drawn by the Secretary of War and of the Interior, examined and charged to various appropriations.

Quartermasters' Division.—Accounts of disbursements for barracks and quarters, hospitals, offices, stables, and transportation of supplies; the purchase of clothing, camp and garrison equipage, horses, fuel, forage, straw, bedding, and stationery; payments of hired men and of extra-duty men; expenses incurred in the apprehension of deserters; for the burial of officers and soldiers; for hired escorts, expresses, interpreters, spies, and guides; for veterinary surgeons and medicines for horses; for supplying posts with water; and for all other authorized outlays connected with the movements of the Army not expressly assigned.

Subsistence and Engineer Division.-Accounts of all commissaries and acting commissaries in the Army, whose duties are to purchase the provisions and stores necessary for its subsistence, and to see to their proper distribution; also, accounts of officers of the Corps of Engineers who disburse money for the expenses of the Military Academy, the improvement of rivers and harbors, the construction and preservation of fortifications, the surveys on the coasts, the surveys of lakes and rivers, and the construction and repair of breakwaters.

Army Pension Division.-The duties of this division embrace the settlement of all accounts which pertain to the payment of Army pensions throughout the United States. An account is kept with each pension agent, charging him with all moneys advanced for payment to pensioners, under the proper bond and fiscal year. At the end of each month the agent forwards his vouchers, abstract of payments, and money statement direct to this office, where a preliminary examination is made to see if the money advanced is properly accounted for. The receipt of the account is then acknowledged, and the account filed for audit. Each voucher is subsequently examined, and the payment entered on the roll-book opposite the pensioner's name. The agent's account, when audited, is reported to the Second Comptroller for his revision, and a copy of the statement of errors, if any, sent to the agent for his information and explanation. That account, when revised, is returned by the Second Comptroller to this office and placed in the settled files, where it permanently remains.

State War and Horse Claims Division.-The settlement of all claims of the several States and Territories for the expenses incurred by them for enrolling, subsisting, clothing, arming,

paying, and transporting their troops while employed by the Government in aiding to suppress the recent insurrection against the United States; also, the settlement of claims for the loss of horses and equipages sustained by officers and enlisted men while in the military service, and for horses, mules, &c., lost while in service by impressment or contract.

Miscellaneous Claims Division.—The adjustment of claims for the appropriation of stores, the purchase of vessels, railroad stock, horses, and other means of transportation; the occupation of real estate, court-martial fees, travelling expenses, &c. ; claims for compensation for vessels, cars, engines, &c., lost in the military service; claims growing out of the Oregon and Washington war of 1855 and 1856, and other Indian wars; claims of various descriptions under special acts of Congress, and claims not otherwise assigned for adjudication.

Collection Division.-Prepares accounts for suit against defaulting officers; answers all calls for information from the files of the office; examines all claims for bounty land and pensions granted to the soldiers of 1812, and certifies them to the Commissioner of Pensions.

THE FOURTH AUDITOR.

The Fourth Auditor examines, adjusts, and transfers to the Second Comptroller all accounts concerning the pay, expenditures, pensions, and prize-money of the Navy and the accounts of the Navy Department. The subordinate divisions of the Bureau are—

Record Prize Division.—Adjusts the prize-money accounts and prepares tabulated statements called for by Congress.

Navy Agents' Division.-Examines the accounts of the disbursements by the navy agents at Portsmouth, Boston, New York, Philadelphia, Baltimore, Washington, and San Francisco. Paymasters' Division.-Examines the accounts of paymasters, including mechanics' rolls.

THE FIFTH AUDITOR.

The Fifth Auditor examines, adjusts, and transfers to the First Comptroller the diplomatic and consular accounts, the expenditures of the Department of State, including all international commissions; the accounts of the internal revenue, the census, the Smithsonian Institution, and National Museum, and the contingent expenses of the Post-Office Department. There are three divisions:

Diplomatic and Consular Division.—Adjustment is made of the expenses of all diplomatic missions abroad for salaries, contingencies, and loss by exchange; consular accounts for fees, salaries, loss by exchange, contingent expenses, emoluments, salaries of interpreters and marshals, consular courts and prisons; the relief and passage of American seamen; the return of American seamen charged with crime; the rescuing of shipwrecked American seamen; estates of American citizens and seamen dying abroad; accounts of the bankers of the United States at London; awards of commissions, and expenses of international exhibitions; commissions, boundary-surveys, &c.

Internal Revenue Division.-Accounts of collectors of internal revenue, including salaries, contingent expenses, and compensation of storekeepers.

Miscellaneous Division.-All miscellaneous internal-revenue accounts, including salaries and expenses of agents, surveyors of distilleries, fees and expenses of gaugers, stamp agents' accounts, counsel fees, drawbacks, taxes refunded, redemption of stamps, accounts for the manufacture of paper and stamps, and for the salaries of the office of the Commissioner of Internal Revenue; also accounts of the Census Office, Smithsonian Institution, and National Museum; contingent expenses of the Post-Office Department, and sundry accounts of the Department of State and the Patent Office.

THE SIXTH AUDITOR.

The Sixth Auditor examines and adjusts all accounts relating to the postal service, and his decisions on these are final, unless an appeal be taken in twelve months to the First Comptroller. He superintends the collection of all debts due the Post-Office Department, and all penalties imposed on postmasters and mail-contractors; directs suits and legal proceedings, civil and criminal, and takes all such measures as may be authorized by law to enforce the payment of moneys due to the Department. There are eight subordinate divisions, viz:

Collecting Division.-The collection of balances due from all postmasters, late postmasters, and contractors; also the payment of all balances due to late and present postmasters, and the adjustment and final settlement of postal accounts.

Stating Division.-The general postal accounts of postmasters and those of late postmasters, until fully stated, are in charge of this division.

Examining Division.-Receives and audits the quarterly accounts-current of all post-offices in the United States. It is divided into four subdivisions, viz, the opening-room, the stamprooms, the examining corps proper, and the error-rooms.

Money-Order Division.-Accounts of money-orders paid and received are examined, assorted, checked and filed; remittances are registered and checked; errors corrected.

Foreign Mail Division.-Has charge of the postal accounts with foreign governments, and the accounts with steamship companies for ocean transportation of the mails.

Registering Division.-Receives from the examining division the quarterly accounts-current of all the post-offices in the United States, re-examines and registers them, and exhibits in the register ending June 30 of each year the total amount of receipts and expenditures for the fiscal year.

Pay Division.-The adjustment and payment of all accounts for the transportation of the mails, whether carried by ocean-steamers, railroads, steamboats, or any mail-carrier; the accounts of the railway postal service, railway postal clerks, route-agents, and local agents, mail-depredations, special agents, free-delivery system, postage-stamps, postal-cards, envelopes, stamps, maps, wrapping-paper, twine, mail-bags, mail locks and keys, advertising, fees in suits on postal matters, and miscellaneous accounts.

Bookkeeping Division.-The duty of keeping the ledger-accounts of the Department, embracing postmasters, late postmasters, contractors, late contractors, and accounts of a general, special, and miscellaneous character.

THE TREASURER OF THE UNITED STATES.

The Treasurer of the United States is charged with the custody of all public moneys received into the Treasury at Washington, or in the sub-treasuries at Boston, New York, Philadelphia, Baltimore, Charleston, Cincinnati, Saint Louis, and San Francisco, or in the depositories and depository banks; disburses all public moneys upon the warrants of the Secretary of the Treasury, and upon the warrants of the Postmaster-General; issues and redeems Treasury notes; is agent for the redemption of the circulating notes of national banks, is trustee of the bonds held for the security of the circulating notes of national banks, and of bonds held as security for public deposits; is custodian of Indian trust funds; is agent for paying the interest on the public debt, and for paying the salaries of the members of the House of Representatives. The subordinate divisions of the Treasury are

Issue Division.-Issues are made of legal-tender notes, currency, coin-certificates, &c. Redemption Division.-Coin-certificates, national-bank notes, fractional currency, &c., are redeemed, and generally destroyed by maceration.

Loan Division.-Bonds are issued, purchased, retired, cancelled, or converted.

Accounts Division.-The accounts of the Treasury, the sub-treasuries, and the national banks used as depositories are kept.

National-Bank Division.-Bonds held as security for national-bank circulation are examined notes issued, redeemed, and cancelled.

National-Bank Redemption Agencv.-Notes of banks are redeemed and accounted for.

THE REGISTER OF THE TREASURY.

The Register of the Treasury is the official bookkeeper of the United States, and prepares a statement which shows every receipt and disbursement of the public money, which statement is transmitted annually to Congress by the Secretary of the Treasury. He signs and issues all the bonds and sends to the Treasurer of the United States schedules showing the names of persons entitled to receive interest thereon. He registers all warrants drawn by the Secretary of the Treasury upon the Treasurer of the United States; transmits statements of balances due to individuals after the settlement of their accounts by the First Comptroller, or the Commissioner of Customs, upon which payment is made; signs all ships' registers; records all marine documents issued to merchant vessels of the United States, and also prepares statements of the merchant vessels of the United States showing the number and tonnage of vessels built and of vessels lost at sea, wrecked, abandoned, and sold to foreigners. The work is distributed among five divisions, as follows:

Loan Division.-In this division registered and coupon bonds are issued, embracing the transfer of all registered bonds; the conversion of coupon into registered bonds; the ledger accounts with holders of registered bonds, and the preparation of schedules upon which interest on the registered bonds is paid.

Receipts and Expenditures Division.-The great account books of the United States are kept in this division which show the civil, diplomatic, internal-revenue, miscellaneous, and public-debt receipts and expenditures; also, statements of the warrants and drafts issued and certified transcripts of the accounts of delinquent revenue officers for suit.

Note and Coupon Division.-In this division redeemed bonds, paid interest-coupons, interest-checks, and interest-bearing notes are examined and registered.

Currency Division.-Treasury notes, legal-tenders, and fractional currency are examined, canceled, and the destruction thereof witnessed and recorded.

Tonnage Division.—Accounts are kept in this division showing the outstanding tonnage of the country, divided into the different classes according to its nature and employment and also showing its annual additions and losses.