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attorney, collector, or deputy collector of internal revenue or revenue agent, setting forth the facts upon information and belief, and approved either before or after such arrest by a circuit or district judge or the attorney of the United States in the district where the offense is alleged to have been committed or the indictment is found:

Provided, That it shall be the duty of the marshal, his deputy, or other officer who may arrest a person charged with any crime or offense, to take the defendant before the nearest circuit court commissioner or the nearest judicial officer having jurisdiction under existing laws for a hearing, commitment or taking bail for trial, and the officer or magistrate issuing the warrant shall attach thereto a certified copy of the coin plaint; and upon the arrest of the accused, the return of the warrant, with a copy of the complaint attached, shall confer jurisdiction upon such officer as fully as if the complaint had originally been made before him, and no mileage shall be allowed any officer violating the provisions hereof.

Clerks of courts to report to Commissioner as to all moneys paid into court in internal-revenue

cases, etc.

SEC. 797, as amended by section 2, act of March 1, 1879 (20 Stat., 327). "Every clerk of a circuit or district court shall, within thirty days after the adjournment of each term thereof, forward to the Solicitor of the Treasury a list of all judgments and decrees, to wbich the United States are parties, which have been entered in said court, respectively, during such term, showing the amount adjudged or decreed in each case, for or against the United States, and the term to which execution thereon will be returnable. He shall also, at the close of each quarter or within ten days thereafter, report to the Commissioner of Internal Revenue all moneys paid into court on account of cases arising under the internal-rerenue laws, as well as all moneys paid on suits on bonds of collectors of internal revenue. The report shall show the name and nature of each case, the date of payment into court, the amount paid on account of debt, tax, or penalty, and also the amount on account of costs. If such money, or any portion thereof, has been paid by the clerk to any internal-revenue officer or other person, the report shall show to whom each of such pay ments was made; and if to an internal-revenue officer, it shall be accompanied by the receipt of such officer.

Section 5, act of February 22, 1875 (18 Stat., 334), provides that if any clerk of any district or circuit court of the United States shall willfully refuse or neglect to make any report or other document required by law to be by him made, or shall willfully refuse or neglect to forward any such report or docu. ment to the Department, officer, or person to whom by law the same should be forwarded, the clerk so offending shall be removed from office and shall not be eligible to any appointment as clerk or deputy clerk for the period of two years next after such removal.

Section 6 of the same act also provides additional punishment, by a fine not exceeding $1,000 or by imprisonment not exceeding one year, in the discretion of the court.

Clerk of court failing to deposit moneys, etc. (0 5504, p. 384.)
Clerks of court to keep indices of judgment records. See act August 1, 1888,

Clerks are instructed in all cases in the several courts arising under the internal-revenue laws of the United States, where moneys are recovered and paid in for the United States, to pay over such moneys to the collectors of internal revenue under the provisions of section 3216, Revised Statutes.

(Attorney-General's instructions to United States marshals, attorneys, etc., January 1, 1899, p. 133.)

p. 367.

CHAPTER 3.

DUTIES OF OFFICERS CHARGED WITH RECEIVING OR DISBURSING PUBLIC MONEYS-PENALTIES FOR EMBEZZLEMENT AND FOR OFFICIAL MISCONDUCTPROCEEDINGS AGAINST DELINQUENT OFFICERS-EVIDENCE-TRANSCRIPTS, ETO.

Moneys to be deposited without deduction. SEC, 3617. The gross amount of all moneys received from whatever source for the use of the United States, except as otherwise provided in the next section, shall be paid by the officer or agent receiving the same into the Treasury, at as early a day as practicable, without any abatement or deduction on account of salary, fees, costs, charges, expenses, or claim of any description whatever. But nothing herein shall affect any provision relating to the revenues of the Post-Office Department.

The next section relates to the proceeds of sales of material.

Section 3619 provides that “Every officer or agent who neglects or refuses to comply with the provisions of section 3617 shall be subject to be removed from office, and to forfeit to the United States any share or part of the moneys withheld, to which he might otherwise be entitled.”

(15 Op. Atty. Gen., 387.24 Int. Rev. Rec., 130; 26 id., 230.)
See soction 3216, p. 101.

Proceeds of sales of property. Extract from deficiency appropriation act of June 8, 1896 (29 Stat., 268). That from the proceeds of sales of old material, condemned stores, supplies, or other public property of any kind, before being deposited into the Treasury, either as miscellaneous receipts on account of “proceeds of Government property” or to the credit of the appropriations to which such proceeds are by law authorized to be made, there may be paid the expenses of such sales, as approved by the accounting officers of the Treasury, so as to require only the net proceeds of such sales to be deposited into the Treasury, either as miscellaneous receipts or to the credit of such appropriations, as the case may be.

Form and regulations for rendering accounts for sales of old materials, etc. (Dept. Cir. No. 6, January 9, 1897.)

Duty of disbursing officers. SEC. 3620, as amended by the act of February 27, 1877 (19 Stat., 240). It shall be the duty of every disbursing officer having any public money intrusted to him for disbursement, to deposit the same with the Treas. urer or some one of the assistant treasurers of the United States, and to draw for the same only as it may be required for payments to be made by him in pursuance of law and draw for the same only in favor of the persons to whom payment is made; and all transfers from the Treasurer of the United States to a disbursing officer shall be by draft or warrant on the Treasury or an assistant treasurer of the United States. In places, however, where there is no treasurer or assistant treasurer, the Secretary of the Treasury may, when he deems it essential to the public interest, specially authorize in writing the deposit of such public money in any other public depository, or, in writing, authorize the same to be kept in any other manner, and under such rules and regu. lations as he may deem most safe and effectual to facilitate the pay. ments to public creditors.

See section 5488, p. 382, providing penalty for unlawfully depositing.
Checks of disbursing officers. (15 Op. Atty. Gen., 288.)
Depositories to be designated by Secretary, section 3211, p. 99.
Regulation for the deposit of public moneys (Dept. Cir. No. 90, June 12, 1896).
Public moneys and official checks of United States disbursing officers.
(Department Circular No. 125, August 14, 1897, amended by Dept. Cir. 58,
April 17, 1899.)

Every person having moneys of the United States must pay to Treasurer, etc., and take receipt.

SEC. 3621, as amended by section 5, act May 28, 1896 (29 Stat., 140). Every person who shall have moneys of the United States in his hands or possession, and disbursing officers having moneys in their possession not required for current expenditure, shall pay the same to the Treasurer and Assistant Treasurer, or some public depositary of the United States, without delay, and in all cases within thirty days of their receipt.

And the Treasurer, the Assistant Treasurer, or the public depositary shall issue duplicate receipts for the moneys so paid, transmitting forthwith the original to the Secretary of the Treasury, and delivering the duplicate to the dJpositor.

The Secretary of the Treasury prescribed regulations as to proper disposition of certificates of deposit.” (Dept. Cir. No. 89, June 11, 1896.)

See section 5492, p. 382, providing penalty for failure to deposit as required.

Accounts to be rendered.

SEC. 3622, as amended by section 12, act of July 31, 1894 (28 Stat., 209). Every officer or agent of the United States who receives public money which he is not authorized to retain as salary, pay, or emolument, shall render his accounts monthly. Such accounts, with the vouchers necessary to the correct and prompt settlement thereof, shall be sent by mail, or otherwise, to the Bureau to which they pertain, within ten days after the expiration of each successive month, and, after examination there, shall be passed to the proper accounting officer of the Treasury for settlement. Disbursing Officers of the Navy shall, however, render their accounts and vouchers direct to the proper accounting officer of the Treasury. In case of the non-receipt at the Treasury, or proper Bureau, of any accounts within a reasonable and proper time there. after, the officer whose accounts are in default shall be required to furnish satisfactory evidence of having complied with the provisions of this section.

Nothing herein contained shall, however, be construed to restrain the heads of any of the Departments from requiring such other returns or reports from the officer or agent, subject to the control of such heads of Departments, as the public interest may require. SEC. 4, act of August 30, 1890 (26 Stat., 371), sundry civil appropriation act.

That hereafter all "disbursing officers of the United States shall render their accounts quarterly

but the Secretary of the Treasury may direct any or all such accounts to be rendered more frequently when in his judgment the public interest may require.

See section 5491, p. 382, providing penalty for failure to render accounts.

The provision giving the Secretary of the Treasury power in particular cases to extend the time prescribed for the rendition of accounts does not authorize him to institute a new system of rendering accounts; that is, to permit disbursing officers to render their accounts bimonthly, quarterly, or at longer intervals instead of monthly, as now required. (16 Op. Atty. Gen., 222.) Rendition of accounts. (19 Op. Atty. Gen., 557; 36 Int. Rov. Rec., 173.) The Dockery commission was organized by the act of March 3, 1893.

The “Dockery bill” was included in the legislative, executive and judicial appropriation bill for the fiscal year 1895. (Act of July 31, 1894 (28 Stat., 162).)

It abolished the office of Commissioner of Customs, Second Comptroller, and other offices, and modified the method of settlement of accounts.

The act of July 31, 1894, went into effect October 1, 1894, and provided that hereafter the First Comptroller shall be known as the Comptroller of the Treasury. The Comptroller is not charged with the duty of revising accounts except upon appeal from the settlements made by the Auditors, an appeal to be taken within one year by either the claimant, the head of the Department interested, or by the Comptroller himself. Upon the request of a disbursing officer or the head of a Department, the Comptroller is required to give his decision npon the validity of a payment to be made, which decision, when rendered, shall govern the Auditors and the Comptroller in the settlement of the account involving the payment. He is required to approve, disapprove, or modify all decisions of the Auditors making an original construction or modifying an existing construction of statutes, and to certify his action to the Auditor. He transmits all decisions made by him forthwith to the Auditor or Auditors whose duties are affected thereby. The forms of keeping and rendering all public accounts (except those relating to the postal service), the recovery of debts certified by the Auditors to be due to the United States, and the preservation, with their vouchers and certificates, of accounts finally adjusted, are under the direction of the Comptroller.

Section 22 contains the following paragraph:

“It shall also be the duty of the heads of the several Executive Departments and of the proper officers of other Government establishments, not within the jurisdiction of any Executive Department, to make appropriate rules and regulations to secure a proper administrative examination of all accounts sent to them, as required by section 12 of this act, before their transmission to the Auditors, and for the execution of other requirements of this act in so far as the samé relate to the several departments or establishments."

Regulations governing the revision, by the comptroller of the Treasury, of accounts settled by the Auditors. (Dept. Cir. No. 87, April 25, 1895.)

Transmittal of accounts.

SEC. 12. Act of July 31, 1894 (28 Stat., 162), as amended by section 4, act of May 28, 1896 (29 Stat., 140). All monthly accounts shall be mailed or otherwise sent to the proper officer at Washington within ten days after the end of the month to which they relate, and quarterly and other accounts within twenty days after the period to which they relate, and shall be trans. mitted to and received by the Auditors within twenty days of their actual receipt at the proper office in Washington in the case of monthly, and sixty days in the case of quarterly and other accounts. Should there be any delinquency in this regard at the time of the receipt by the Auditor of a requisition for an advance of money, he shall disapprove the requisition, which he may also do for other reasons arising out of the condition of the officer's accounts for whom the advance is requested; but the Secretary of the Treasury may overrule the Auditor's decision as to the sufficiency of these latter reasons: Provided, That the Secretary of the Treasury shall prescribe suitable rules and regulations, and may make orders in particular cases, relaxing the requirements of mailing or otherwise sending accounts, as aforesaid, within ten or twenty days, or waiving delinquency, in such cases only in which there is, or is likely to be, a manifest physical difficulty in complying with the same, it being the purpose of this provision to require the prompt rendition of accounts without regard to the mere convenience of the officers, and to forbid the advance of money to those delinquent in rendering them: Pro. vided further, That should there be a delay by the administrative Departments beyond the aforesaid twenty or sixty days in transmitting accounts, an order of the President, or in the event of the absence from the seat of Government, or sickness of the President, an order of the Secretary of the Treasury, in the particular case shall be necessary to authorize the advance of money requested: And provided further, That this section shall not apply to accounts of the postal revenue and expenditures therefrom, which shall be rendered as now required by law.

The Secretary of the Treasury shall, on the first Monday of January in each year, make report to Congress of such officers and administrative departments and offices of the Government as were, respectively, at any time during the last preceding fiscal year delinquent in rendering or transmitting accounts to the proper offices in Washington and the cause therefor, and in each case indicating whether the delinquency was waived, together with such officers, including postmasters and officers of the Post-Office Department, as were found upon final settlement of their accounts to have been indebted to the Government, with the amount of such indebtedness in each case, and who, at the date of making report, had failed to pay the same into the Treasury of the United States.

Circular relative to transmittal of accounts, Department No. 114, dated August 16, 1894.

Circular relative to delinquency in rendering accounts, Circular No. 10, January 21, 1895.

Transmittal of accounts and advances of funds. (Dept. Circular No. 25, vol. 1, Treas. Dec. (1898), No. 18925.)

Distinct accounts required according to appropriation.

SEC. 3623. All officers, agents, or other persons, receiving public moneys, shall render distinct accounts of the application thereof, according to the appropriation under which the same may have been advanced to them.

Suits to recover money from officers regulated.

SEC. 3624. Whenever any person accountable for public money, neg. lects or refuses to pay into the Treasury the sum or balance reported to be due to the United States, upon the adjustment of his account, the (First) Comptroller of the Treasury shall 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 centum per annum, from the time of receiving the money until it shall be repaid into the Treasury.

Duties of First Comptroller conferred on Comptroller of Treasury (Dockery bill), act of July 31, 1894 (28 Stat., 162).

Distress warrant.

SEC. 3625, as amended by section 4, act July 31, 1894. (28 Stat., 162.) Whenever any collector of the revenue, receiver of public money, or other otficer who has received the public money before it is paid into the Treasury of the United States, fails to render bis account, or pay over the same in the manner or within the time required by law, it shall be the duty of the proper Auditor to cause to be stated the account of such officer, exhibiting truly the amount due to the United States, and to certify the same to the Solicitor of the Treasury, who shall issue a warrant of distress against the delinquent officer and his sureties, directed to the marshal of the district in which such officer and his sureties reside. Where the officer and his sureties reside in different districts, or where they, or either of them, reside in a district other than that in which the estate of either may be, which it is intended to take and sell, then such warrant shall be directed to the marshals of such districts, respectively.

Section 3217, p. 102.

Proceedings by distress warrant have not been resorted to for many years. The remedy by suit on bond is deemed preferable.

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