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9 16. In the treasury department, there are seven principal officers, namely: the auditor, who receives and settles the public accounts; the comptroller, who examines the settled accounts, and superintends their adjustment; the register, who keeps the accounts of the United States; the commissioner of the general land office, who superintends all affairs respecting the public lands ; the commissioner of the revenue, who superintends the collection of the internal taxes ; and the secretary, who superintends the whole, and prepares plans for the improvement of the revenue. § 17. The salary of the secretary is 5000 dollars per
annum. Six clerks were employed in his office during the year 1812 ; two at a salary of 1800 dollars each per annum, two at 1000 dollars, and two at 900 dollars.
18. It is the duty of the secretary to digest and prepare plans for the improvement and management of the revenue, and for the support of public credit; to prepare and report estimates of the public revenue, and the public expenditures; to superintend the collection of the revenue; to decide on the forms of keeping and stating accounts and making returns, and to grant, under certain limitations, all warrants for monies to be issued from the treasury, in pursuance of appropriations by law; to make report, and give information to either branch of the legislature, in person or in writing (as he may be required), respecting alt matters referred to him by the senate or house of representatives, or which shall appertain to his office; and generally to perform all such services relative to the finances, as he shall be directed to perform.
It is likewise the duty of the secretary to digest, prepare, and lay before congress, at the commencement of every session, a report on the subject of finance, containing estimates of the public revenue and public expenditures, and plans for improving or increasing the revenues, from time to time, for the purpose of giving information to congress in adopting modes of raising the money requisite to meet the public expenditures.
It is likewise his duty to cause to be provided, placed, or erected all such light-houses, beacons, buoys, and public piers as may be authorized by law.
$ 19. The secretary is empowered to mitigate or remit fines or forfeitures which have been incurred by a breach of the revenue laws of the United States, in whole or in part, if in his opinion it has been incurred without wilful negligence, or any intention of fraud (see an account of a report on this subject in the proceedings of the 2d session of the 12th congress, chap. 3, 9 17, in a subsequent part of this volume.) He may also discharge insolvent debtors who are in prison on account of debts due the United States, provided it appear to him that no improper concealments or conveyances have been made, with the exception of persons imprisoned for any fines, forfeiture, or penalty, incurred by a breach of any law of the United States, or for monies received by any officer, agent, or other person for their use.
$20. The salary of the comptroller is 3500 dollars per annum; thirteen clerks were employed in his office during 1812, the chief clerk at a salary of 1650 dollars; the salaries of the others were from 600 to 1200 dollars per annum, making a total aggregate for clerk hire of 12,025 dollars.
$21. It is the duty of the comptroller to superintend the adjustment and preservation of the public accounts; to examine all accounts settled by the auditor, and certify the balances arising thereon to the register; to countersign all warrants drawn by the secretary of the treasury, which shall be warranted by law; to report to the secretary the official forms of all papers to be issued in the different offices for collecting the public revenue, and the manner and form of keeping and stating the accounts of the several persons employed therein. He also provides for the regular and punctual payment of all monies which may be collected, and directs prosecutions for all delinquencies of officers of the revenue, and for debts due to the United States. He is also authorized to decide in all cases of appeal by public officers from the decision of the auditor.
$ 22. The salary of the auditor is 3000 dollars per annum; and that of his principal clerk 1450 dollars. Eleven other clerks were employed in the office in 1812, three of them for short periods, the aggregate of whose salaries amounted to 8529 dollars 34 cents.
$ 23. It is the duty of the auditor to receive all public accounts, and after examination to certify the balance, and transmit the accounts, with the vouchers and certificate, to the comptroller for his decision thereon.
$24. The salary of the treasurer is 3000 dollars per annum. Three clerks were employed in his office during 1812, at salaries of 1350, 1000, and 725 dollars.
25. It is the duty of the treasurer to receive and keep the monies of the United States, and to disburse the same upon warrants drawn by the secretary of the treasury, countersigned by the comptroller, recorded by the register, and not otherwise ; to take receipts for all monies paid by him; and all receipts for monies received by him, are endorsed upon warrants signed by the secretary of the treasury, without which warrant, so signed, The ag
no acknowledgment for money received into the public treasury is valid. The treasurer rend: rs his accounts to the comptroller quarterly (or oftener if required), and transmits a copy thereof, when settled, to the secretary of the treasury. He likewise, on the third day of every session of congress, lays before the senate and house of representatives, fair and accurate copies of all accounts by him from time to time rendered to, and settled with the comptroller, and also a true and perfect account of the state of the treasury. He must at all times submit to the secretary of the treasury, or the comptroller, the inspection of the monies in his hands; and, prior to the entering upon the duties of his office, must give bond, with sufficient sureties, to be approved by the secretary of the treasury and comptroller, in the sum of one hundred and fifty thousand dollars, payable to the United States, with condition for the faithful performance of the duties of his office, and for the fidelity of the persons to be by him employed.
26. The salary of the register is 2400 dollars per annum. The principal clerk receives 1690 dollars per annum. gregate of clerk hire in this office, for 1812, was 15,030 dollars.
$ 27. It is the duty of the register to keep all accounts of the receipts and expenditures of the public money, and of all debts due to or from the United States; to receive from the comptroller the accounts which have been finally adjusted, and to preserve such accounts with their vouchers and certificates : to record all warrants for the receipt or payment of monies at the treasury, certify the same thereon, and to transmit to the secretary of the treasury copies of the certificates of balances of adjusted accounts.
$28. The salary of the commissioner of the general land office, is 3000 dollars per annum. This is a new office, which went into operation on the 9th of June, 1812. The sum of 7409 dollars 76 cents was appropriated for clerk hire for this office for the
1813. Ø 29. It is the duty of the commissioner of the general landoffice, under the direction of the secretary of the treasury, to superintend and execute every thing respecting the public lands of the United States, and other lands patent d or granted by the United States ; to take charge of the records, books, or papers respecting the public lands, and of the seal for authenticating copies of such records, &c.; to make plats of land surveyed under the authority of the United States, when required by the president or either house of congress, and give such information respecting the public lands, and concerning the business of his office, as shall be directed. All returns relative to the public
lands are made to the commissioner, who is empowered to audit and settle all public accounts relative to those lands; after such settlement, he certifies the balance, and transmits the account, with the vouchers and certificates, to the comptroller of the treasury for his examination and decision thereon.
No person in this office, either directly or indirectly, can be concerned in the purchase of public lands.
§ 30. The salary of the commissioner of the revenue is 3000 dollars per annum. The salaries of his clerks are not to amount to more than 4000 dollars per annum.
$31. It is his duty to superintend the collection of the direct tax and internal duties ; to prepare, under the direction of the secretary, all the forms necessary for the assessors and collectors; to prepare, sign, and distribute the licences necessary for the collection of the duties; and to superintend generally all the officers employed as assessors or collectors. It is likewise his duty to superintend the collection of such of the former internal duties and direct tax as are still outstanding. The secretary of the treasury is authorized to place also the collection of the duties on impost and tonnage under his superintendance, if in his opinion the public service will be promoted by transferring that duty from the comptroller.
All the officers of the treasury department are forbidden by law to trade in any manner in the funds or public property of the United States or of any state.
$ 32. The third executive department is called the war department. Besides the secretary there are two principal officers in the department, the accountant and the paymaster, which latter resides near the head-quarters of the army.
933. The salary of the secretary of war is 4500 dollars, and that of the accountant 2000 dollars per annum. propriated for clerks in the war department for 1813, was 26,846 dollars. The salary of the pay-master is 1440 dollars per annum.
The appropriation for clerks and persons in his office for 1813 was 9500 dollars.
§ 34. The secretary of war performs such duties as are entrusted to him by the president, agreeably to the constitution, relative to military commissions, or to the land forces or warlike stores of the United States, or to such other matters respecting military affairs as the president may assign to him, or relative to the granting of lands to persons entitled thereto, for military services rendered to the United States, or relative to Indian affairs.
The accountant is charged with the settlement of all accounts relative to the pay of the army, the subsistence of officers, bounVOL. I. PART I.
The sum ap
ties to soldiers, the expenses of the recruiting service, the incidental and contingent expenses of the department; he reports, from time to time, all such settlements as have been made by him, for the inspection and revision of the accounting officers of the treasury; he is also charged with the settlement of all military claims. It is his duty to report all such settlements as have been made by him, for the inspection and revision of the comptroller of the treasury.
It is the duty of the paymaster, to receive from the treasurer all the monies which shall be entrusted to him for the purpose of paying the pay, the arrears of pay, subsistence or forage, due to the troops of the United States ; to receive the pay abstracts of the paymasters of the several regiments or corps, and compare the same with the returns or muster rolls which shall accompany the said pay abstracts; and to certify accurately to the commanding officer, the sums due to the respective corps, who thereon issues his warrant on the deputy-paymaster for their payment.
35. There are two principal officers in the navy department, the secretary, who is deemed the head of the department, and the accountant.
9 36. The salary of the secretary is 4500 dollars, that of the accountant 2000 dollars per annum. The appropriation for clerks and other persons employed in the navy department for 1813, was 17,255 dollars.
$ 37. It is the duty of the secretary of the navy to execute such orders as he may receive from the president relative to procuring naval stores and materials, the construction, armament, equipment, and employment of vessels of war, and all other matters connected with the naval establishment.
The accountant is charged with similar duties to those of the accountant of the war department.
$38. During a vacancy, by removal or otherwise, in any of the principal offices in the executive departments, the chief clerk executes the duties of the office. Should the president think it necessary, however, he may employ a person to fill the office pro tem., but not for a longer term than six months.