United States Statutes at Large/Volume 5/27th Congress/2nd Session/Chapter 207
Chap. CCVII.—An Act to define and establish the fiscal year of the Treasury of the United States.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,On and after 1st July 1843, fiscal year to commence on 1st July. That on and after the first day of July in the year of our Lord eighteen hundred and forty-three, the fiscal year of the Treasury of the United States, in all matters of accounts, receipts, expenditures, estimates, and appropriations, shall commence on the first day of July in each year;Report and estimates to be made accordingly. and the report and estimates required to be prepared and laid before Congress at the commencement of each session by the Secretary of the Treasury in obedience to the acts of Congress of the second of September, seventeen hundred and eighty-nine, and of May tenth, eighteen hundred, shall be a report and estimate for each fiscal year commencing as aforesaid and terminating on the thirtieth day of June in the succeeding calendar year.
At next session, report and estimates to be made to 30th June next, &c.Sec. 2. And be it further enacted, That it shall be the duty of the Secretary of the Treasury, to submit to Congress at the commencement of the next session, his annual report upon the state of the finances and estimated of appropriations required for the support of the Government for the half calendar year ending on the thirtieth day of June then next; and separate and distinct estimates for the fiscal year ending on the thirtieth day of June, eighteen hundred and forty-four; and estimates of receipts for said periods respectively; and the style and title of all acts making appropriations for the support of Government, shall be as follows, to wit:Title of appropriation bills. “An act making appropriations (here insert the object) for the year ending June thirtieth (here insert the calendar year.)”
Publication of receipts and expenditures.Sec. 3. And be it further enacted, That the accounts of receipts and expenditures, required by law to be published annually, shall, on and after the first day of July, eighteen hundred and forty-three, be prepared and published for the fiscal year as hereby established; and the said accounts for the half calendar year ending June thirtieth,Accounts to 30th June, to be separate. eighteen hundred and forty-three, shall be prepared and published as required by law, separate and distinct; and all laws and parts of laws inconsistent with the provisions of this act are hereby repealed.
Statements of commerce, &c. to be according to the new fiscal year.Sec. 4. And be it further enacted, That the annual statements of the commerce and navigation of the United States, required by law to be submitted to Congress on the first Monday of December annually, shall be prepared and published for each fiscal year hereby established; and the said statements for the last quarter of the present calendar year, and the two first quarters of the year eighteen hundred and forty-three, ending on the thirtieth of June, eighteen hundred and forty-three, shall be prepared and published, agreeably to the provisions of law, separate and distinct.
Approved, August 26, 1842.