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ACT of May 8th, 1792. 2 Bioren, 305.
2. SEC. 1. The comptroller of the treasury is authorized to
(ACT of March 3d, 1795.)
which he is accountable to the United States, or to the executor or administrator of such person, if he be deceased, requiring him to render to the auditor of the treasury at such time as he shall think reasonable, according to the circumstances of the case, within twelve months from the date of such notification, all his accounts and vouchers for the expenditure of the said moneys; and in default thereof, suits shall, at the discretion of the comptroller of the treasury, be commenced for the same without further notice. And the party sued as aforesaid shall be subject to the costs and charges of such suits, whether the ultimate decision shall be in his favour or against him.
3. SEC. II. The marshals of the respective districts are authorized and directed to serve the said notifications on the parties therein named, by leaving copies thereof at their respective dwellings, or usual places of abode, at least four months, before the time fixed in such notification, for rendering their accounts, as aforesaid, and the return of the said notification to the comptroller's office, with the marshal's certificate thereon, that such service has been made, shall be deemed legal evidence in the district or circuit courts, of the proceedings, and for the recovery of costs and charges. And in cases, where accounts shall be rendered to the auditor of the treasury, within the time limited in the notifications aforesaid, he shall immediately proceed to liquidate the credits to be passed for the said accounts, and report the same to the comptroller, with a particular list of any claims which shall have been disallowed by him. And the comptroller of the treasury shall immediately proceed to the examination of the credits allowed by the auditor, and if the same be approved by him, shall cause credit therefore to be passed on the public books. And the comptroller shall also appoint a day, for hearing the claimant on the claims so disallowed by the auditor, as aforesaid.
4. SEC. III. A list of all such credits aforesaid, as shall have been claimed, and not admitted by the comptroller, shall be made out and transmitted to the marshal of the district, where the claimant resides; and a copy thereof be served on the claimant, or left at his dwelling or last usual place of abode, with notice of the time assigned by the comptroller, for the final hearing, as aforesaid, at least four months before such hearing; of which proceedings, the marshal is directed to transmit an official return to the comptroller. And in case of an omission or neglect, on the part of the claimant, to assign, in writing, or otherwise, his reasons to the comptroller, within the time limited, as aforesaid, why the suspended credits should be admitted, all future claims therefore shall be forever barred. But in case the claimant shall, within the time aforesaid, assign in writing, or otherwise, his reasons why the suspended credits should be admitted, the comptroller shall immediately consider the same, and decide thereon, according to the principles of equity, and the usages of the treasury department.
(ACT of March 3d, 1797.)
5. SEC. IV. In all cases, where the final decision of the comptroller shall be against the claimant, such determination shall be final and conclusive to all concerned.
ACT of March 3d, 1797. 2. Bioren, 594.
An Act to provide more effectually for the settlement of accounts between the United States and receivers of public money.
6. SEC. I. When any revenue officer, or other person accountable for public money, shall neglect or refuse to pay into the treasury the sum or balance reported to be due to the United States, upon the adjustment of his account, it shall be the duty of the comptroller, and he is hereby required, to institute suit for the recovery of the same, adding to the sum stated to be due on such account, the commissions of the delinquent, which shall be forfeited in every instance where suit is commenced, and judgment obtained thereon, and an interest of six per cent. per annum, from the time of receiving the money until it shall be repaid into the treasury.
7. SEC. II. In every case of delinquency, where suit has been, or shall be, instituted, a transcript from the books and proceedings of the treasury, certified by the register, and authenticated under the seal of the department, shall be admitted as evidence, and the court trying the cause shall be thereupon authorized to grant judgment, and award execution, accordingly. And all copies of bonds, contracts, or other papers, relating to, or connected with, the settlement of any account between the United States and an individual, when certified by the register to be true copies of the originals on file, and authenticated under the seal of the department, as aforesaid, may be annexed to such transcripts, and shall have equal validity, and be entitled to the same degree of credit, which would be due to the original papers if produced and authenticated in court: Provided, That where suit is brought upon a bond, or other sealed instrument, and the defendant shall plead, "non est factum," or upon motion to the court, such plea or motion being verified by the oath or affirmation of the defendant, it shall be lawful for the court to take the same into consideration, and (if it shall appear to be necessary for the attainment of justice) to require the production of the original bond, contract, or other paper, specified in such affidavit.
8. SEC. III. That where suit shall be instituted against any person or persons indebted to the United States, as aforesaid, it shall be the duty of the court where the same may be pending, to grant judgment at the return term, upon motion, unless the defendant shall, in open court, (the United States' attorney being present) make oath or affirmation, that he is equitably entitled to credits which had been, previous to the commencement of the suit, submitted to the consideration of the accounting officers of the treasury, and rejected, specifying each particular claim so rejected,