turns, and to grant under the limitations herein established, or to be hereafter provided, all warrants for monies to be issued from the Treasury, in pursuance of appropriations by law; to execute such services relative to the sale of the lands belonging to the United States, as may be by law required of him;[1] to make report, and give information to either branch of the legislature, in person or in writing (as he may be required), respecting all 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.
Duties of the Comptroller. Sec. 3. And be it further enacted, That it shall be 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 shall moreover provide for the regular and punctual payment of all monies which may be collected, Act of March 3, 1809, ch. 28, sec. 2. and shall direct prosecutions for all delinquencies of officers of the revenue, and for debts that are, or shall be due to the United States.[2]
Duties of the Treasurer. Sec. 4. And be it further enacted, That it shall be 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; he shall take receipts for all monies paid by him, and all receipts for monies received by him shall be endorsed upon warrants signed by the Secretary of the Treasury, without which warrant, so signed, no acknowledgment for money received into the public Treasury shall be valid. And the said Treasurer shall render his accounts to the Comptroller quarterly, (or oftener if required,) and shall transmit a copy thereof, when settled, to the Secretary of the Treasury. He shall moreover, on the third day of every session of Congress, lay 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 as aforesaid, as also, a true and perfect account of the state of the Treasury. He shall, at all times, submit to the Secretary of the Treasury, and the Comptroller, or either of them, the inspection of the monies in his hands; and shall, prior to the entering upon the duties of his office, 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, Act of March 3, 1809, ch. 28, sec. 1. which bond shall be lodged in the office of the Comptroller of the Treasury of the United States.
Duties of the Auditor.
Sec. 5. And be it further enacted, That it shall be 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:Act of May 8, 1792, ch. 37, sec. 7. Provided, That if any person whose account shall be so audited, be dissatisfied therewith, he- ↑ By
“an act for the establishment of a general land office in the Department of the Treasury,” passed April 25, 1812,
the direction of the sales of public lands was assigned to the Secretary of the Treasury.
By “an act to provide for the collection, safe keeping, transfer and disbursement of the public revenue,” passed July 4, 1840, chap. 18, sec. 1, the fire-proof vaults and safes provided by the Treasurer in the new building erected at the seat of government, were “constituted and declared to be the Treasury of the United States.” This act was repealed by the act of August 13, 1841, chap. 7.
- ↑ See act of March 3, 1809, chap. 28, sec. 2. The comptroller of the Treasury has a right to direct the marshal to whom he shall pay money received on executions, and payment according to such directions is good. United States v. Giles, 9 Cranch, 212; 3 Cond. Rep. 377.
