28 Feb. 1855 4.

28. Before payment of the moneys aforesaid, the secretary of the treasury shall give Public notice to notice, by public advertisement, for the space of ninety days, of the time at which said payment will be made; and no payment shall be made on any bond, certificate or evidence of debt, which shall not, thirty days before the time limited by said notice, be presented at the treasury department.

De given.

Ibid. 25. Appropriation.

Ibid. 26.

Texas to assent to this act.

29. That the sum of seven millions seven hundred and fifty thousand dollars be and the same is hereby appropriated out of any moneys in the treasury not otherwise appropriated, for the purpose of carrying into effect the provisions of this act.

30. This act shall not take effect until it shall be assented to by an act of the legisla ture of the state of Texas, and a copy of the act of said state, duly authenticated, deposited in the treasury department at Washington; nor until the legislature of the state of Texas shall pass an act withdrawing and abandoning all claims and demands against the United States, growing out of Indian depredations or otherwise.

1 March 1817 8 1. 3 Stat. 347.

Live oak and

cedar lands to be explored and selected.

Survey.

7. Naval forces to be employed.

8. President to take measures for preservation of timber.

9. Punishment for cutting or destroying timber on the public lands. Or removing such timber.

10. Vessels to be forfeited. Penalty on master tr 11. Recovery, distribution and mitigation of pensities, &c. 12. Duty of collectors before granting clearances. Custom house and land officers to prosecute.

1. That the secretary of the navy be authorized, and it shall be his duty, under the direction of the president of the United States, to cause such vacant and unappropriated lands of the United States, as produce the live oak and red cedar timbers, to be explored, and selection to be made of such tracts or portions thereof, where the principal growth is of either of the said timbers, as in his judgment may be necessary to furnish for the navy a sufficient supply of the said timbers. The said secretary shall have power to employ such agent or agents and surveyor as he may deem necessary for the aforesaid purpose, (a) who shall report to him the tracts by them selected, with the boundaries ascertained and accurately designated by actual survey or watercourses, which report shall be laid before the president, which he may approve or reject in whole or in part. And the tracts of land thus selected with the approbation of the president, shall be reserved, unless otherwise directed by law, from any future sale of the public lands, and be appropriated to the sole purpose of supplying timber for the navy of the United Rights of claim- States:(b) Provided, That nothing in this section contained shall be construed to prejudice the rights of any person or persons claiming lands, which may be reserved as aforesaid.

To be reserved from sale.

ants not to be

affected.

Ibid. 22.

2. If any person or persons shall cut any timber on the lands reserved as aforesaid, Punishment for or shall remove or be employed in removing timber from the same, unless duly authorized cutting or remov- so to do, by order of a competent officer, and for the use of the navy of the United ing timber from lands reserved. States; or if any person or persons shall cut any live oak or red cedar timber on or

Ibid. 3. Vessels to be forfeited.

Ibid. 24.

Penalty for exporting such timber.

remove or be employed in removing from any other public lands of the United States,(c) with intent to dispose of the same for transportation to any port or place within the United States, or for exportation to any foreign country; such person or persons so offending, and being thereof duly convicted before any court having competent jurisdiction, shall pay a fine not exceeding five hundred dollars and be imprisoned not exceeding six months.

3. If the master, owner or consignee of any ship or vessel shall knowingly take on board any timber cut on lands reserved as aforesaid, without proper authority and for the use of the navy, or shall take on board any live oak or red cedar timber, cut on any other lands of the United States, with intent to transport the same to any port or place within the United States, or to export the same to any foreign country, the ship or vessel on board of which the same shall be seized, shall, with her tackle, apparel and furniture, be wholly forfeited.

4. If any timber as aforesaid shall, contrary to the prohibitions of this act, he exported to any foreign country, the ship or vessel in which the same shall have been exported shall be liable to forfeiture, and the captain or master of such ship or vessel shall forfeit and pay a sum not exceeding one thousand dollars.

(a) See infra, 6. (b) See act 3 March 1843, to set aside certain reservations on account of live oak timber, in the south-eastern district of Louisi5 Stat. 611. And act 3 March 1853, authorizing the sale of certain reserved lands in Alabama. 10 Stat. 259.

ana.

(c) An indictment will lie for cutting timber on any of the public lands, though it may not have been reserved for navad purposes. United States v. Redy, 5 Mclean, 358. Cuited States v. Briggs, 9 How. 351.

5 All penalties and forfeitures incurred for taking on board, transporting or exporting 1 March 1817 2 5. timber by force of this act, shall be sued for, recovered and distributed and accounted How penalties to for in the manner prescribed by the act entitled "An act to regulate the collection of be recovered, duties on imports and tonnage," and shall be mitigated or remitted in the manner pre- And mitigated. scribed by the act entitled "An act to provide for mitigating or remitting the forfeitures, penalties and disabilities accruing in certain cases therein mentioned."

3 Stat. 607.

form duties of

6. That so much of the first section of the act of Congress passed on the first day of 15 May 1820 ? 1. March 1817, entitled "An act making reservation of certain public lands for naval purposes," as empowers the secretary of the navy to appoint an agent or agents and sur- Surveyors to per veyor, be and the same is hereby repealed; and the duties and the services required by agents, &c. said section be performed in future by such surveyors of public lands as may be designated by the president of the United States.

3 Stat. 651.

7. That the president of the United States be and hereby is authorized to employ 23 Feb. 1822 8 1. so much of the land and naval forces of the United States as may be necessary effectually to prevent the felling, cutting down or other destruction of the timber of the United Naval forces to be employed. States in Florida; and also to prevent the transportation or carrying away any such timber as may be already felled or cut down; and to take such other and further measures as may be deemed advisable for the preservation of the timber of the United States in Florida.

4 Stat. 242.

8. That the president of the United States be and he is hereby authorized to take the 3 March 1827 3 3. proper measures to preserve the live oak timber growing on the lands of the United States; and he is also authorized to reserve from sale such lands, belonging to the United President to take States, as may be found to contain live oak, or other timber, in sufficient quantity to ren- preservation of der the same valuable for naval purposes.

measures for timber.

4 Stat. 472.

cutting or de

on the public

timber.

9. If any person or persons shall cut, or cause or procure to be cut, (a) or aid, assist or 2 March 1831 8 1. be employed in cutting, or shall wantonly destroy, or cause or procure to be wantonly destroyed, or aid, assist or be employed in wantonly destroying any live oak or red cedar Punishment for tree or trees, or other timber (b) standing, growing or being on any lands of the United stroying timber States, which in pursuance of any law passed, or hereafter to be passed, shall have been lands. reserved or purchased for the use of the United States, for supplying or furnishing therefrom, timber for the navy of the United States; or if any person or persons shall remove, Or removing such or cause or procure to be removed, or aid, or assist or be employed in removing from any such lands which shall have been reserved or purchased as aforesaid, any live oak or red cedar tree or trees or other timber, unless duly authorized so to do, by order in writing, of a competent officer, and for the use of the navy of the United States; or if any person or persons shall cut, or cause or procure to be cut, or aid, or assist or be employed in cutting any live oak or red cedar tree or trees, or other timber on, or shall remove, or cause or procure to be removed, or aid, or assist or be employed in removing (c) any live oak or red cedar trees, or other timber, from any other lands of the United States, acquired, or hereafter to be acquired, (d) with intent to export, dispose of, use or employ the same in any manner whatsoever, other than for the use of the navy of the United States; every such person or persons so offending, (e) on conviction thereof before any court having competent jurisdiction, shall, for every such offence, pay a fine not less than triple the value of the tree or trees, or timber so cut, destroyed or removed, and shall be imprisoned not exceeding twelve months.(g)

Ibid. 2.

feited.

10. If the master, owner or consignee of any ship or vessel shall, knowingly, take on board any timber cut on lands, which shall have been reserved or purchased as aforesaid, Vessels to be for without proper authority, and for the use of the navy of the United States; or shall take on board any live oak or red cedar timber cut on any other lands of the United States, with intent to transport the same to any port or place within the United States, or to export the same to any foreign country; the ship or vessel on board of which the same shall be taken, transported or seized, shall, with her tackle, apparel and furniture, be ter.

(a) It is not charging an offence in the alternative, where the language describes the same offence. Cutting or causing to be cut. is one offence by the statute. United States v. Potter. 6 McLean, 186. The proof of the act of cutting places the burden of explanation on the defendant: from an unlawful act, an unlawful intent will be inferred. United States v. Darton, Ibid. 47.

(b) The term "timber" in the statute, signifies the standing and the felled trees prepared for transportation to a vessel or saw mill, such as saw logs, or lumber in bulk; but does not embrace any article manufactured from the tree, as shingles or boards. The trees are those, the wood of which is generally used in ship and house building. United States v. Schuler. 6 McLean, 29. It is not necessary in an indictment, to describe every kind of timber that was cut: it is enough to name one or more species, and in the words of the statute allege other timber. United States v. Redy, 5 Ibid. 358. And see Whart Cr. L. 3 2811-13.

(c) It is not necessary in an indictment for removal, to allege that the timber was removed from the land on which it was grown, or from which it was cut: but it must be stated to have been removed from the lands of the United States, specially

Penalty on mas

described according to the public survey. United States v. Schuler, 6 McLean. 29.

(d) The locality of the trespass is inseparably connected with the offence; and therefore, the particular section or quarter. section of the public domain must be stated, so as to protect the defendant from another trial for the same offence. United States . Schuler, 6 McLean, 28. It is not necessary, however, to state the class of lands from which the trees were cut. United States v. Thompson, Ibid. 56. It is an offence against the act to cut timber on any of the public lands, whether reserved for naval purposes or not. United States v. Briggs, 9 How. 351. United States v. Redy. 5 McLean, 358.

(e) No pre-emption claim set up by any person, will justify the cutting of timber from such lands, until title to the land claimed is acknowledged by the government, or maintained by the judg ment of the court. 2 Opin. 524.

(g) The proper mode of proceeding is by indictment for violations of the first section; and by indictment and information for violations of the second. 2 Opin. 494. The United States may also maintain trespass quare clausum fregit for entering on their lands and cutting their trees. Cotten v. United States. 11 How. 229.

2 March 1831. wholly forfeited to the United States, (a) and the captain or master of such ship or vessel wherein the same shall have been exported to any foreign country against the provisions of this act, shall forfeit and pay to the United States a sum not exceeding one thousand dollars.

Ibid. 23. Recovery, distribution and mitigation of penalties, &o.

2 March 1833 2 3. 4 Stat. 647.

11. All penalties and forfeitures incurred under the provisions of this act shall be sued for, recovered and distributed, and accounted for, under the directions of the secretary of the navy; and shall be paid over, one-half to the informer or informers, (b) if any, or captors, where seized, and the other half to the commissioners of the navy pension fund, for the use of the said fund. And the commissioners of the said fund are hereby authorized to mitigate, in whole or in part, and on such terms and conditions as they shall deem proper, and order in writing, any fine, penalty or forfeiture incurred under this

act.

12. In addition to the provisions now in force on the subject of the live oak growing on the public lands, it shall be the duty of all collectors of the customs within the terriDuty of collectors tory of Florida, and the states of Alabama, Mississippi and Louisiana, before allowing a before granting clearance. vessel laden in whole or in part with live oak timber, to ascertain clearance (c) to any satisfactorily that such timber was cut from private lands, or, if from public ones, by consent of the navy department. And it is hereby made the duty of all officers of the customs, and of the land officers within said territory and states, to cause prosecutions and land officers to be seasonably instituted against all persons known to be guilty of depredations on, or injuries to, the live oak growing on the public lands.

Custom house

to prosecute.

(a) To bring a case within this section, the libel must allege that the timber transported, was, knowingly, by the master, &c., taken from lands reserved for naval purposes; or that the timber so transported, was cut on lands of the United States, not so reserved, and was live oak or red cedar. United States v. The Helena, 5 McLean, 273.

(b) Informers are only entitled to a share of the penalties and forfeitures, not to any part of the timber, which still remaius the property of the United States. 4 Opin. 247, 339.

(c) They may withhold a clearance if there is reason to believe that live oak or red cedar, cut from the public land, forms a part of the cargo. 4 Opin. 403.

Treasury Department.

I. OF THE SECRETARY OF THE TREASURY.

1. Treasury department.

2. Duties of the secretary.

3. Assistant secretary to act in case of vacancy.

4. To superintend collection of duties.

5. To prescribe forms of keeping accounts.

6. Report on finances.

7. To cause accounts to be settled annually.

8. How annual estimates to be prepared.

[See DEPARTMENTS.]

34. Collectors to notify solicitor of delivery of bouds for suit. Returns of district attorneys. Solicitor to examine and compare returns. To report delinquencies to the president. Collectors to make returns of bonds in suit.

35. Suits for penalties and seizures to be reported to him. 36. To instruct district attorneys, marshals and clerks.

37. To report moneys collected.

38. To establish rules for conducting suits, &c.

39. Attorney-general to advise with him.

40. Salary. Clerk and messenger. Franking privilege.

IX. OFFICERS OF THE TREASURY DEPARTMENT.

41. Officers.of the department not to buy and sell public pro perty, &c. Penalty for violation. One-half to the informer. 42. Salary of comptroller and auditors.

X. OF THE TREASURY.

43. Independent treasury established. Moneys to be subject to the draft of the treasurer.

44. Mint and branch mints to be places of deposit.

45. Custom houses at New York and Boston.

46. Places of deposit at Charleston and St. Louis, 47. Assistant treasurers to be appointed. To give bond. 48. Receiving officers to keep public moneys in their oWL custody. Payments and transfers. Payment of pensions, &e. 49. Bonds of treasurer and assistant treasurers. Amount may be increased.

50. Other depositaries to give bond, &c.,

51. Collecting officers to pay over as directed.

52. Secretary to make transfers of public moneys. And postmaster-general. Post office accounts to be kept separate. Trea surers to draw on depositaries.

53. Accounts of depositaries to be examined. Pay of examiners How examination to be made.

54. Quarterly examination by other officers.
55. Payment of expenses.

56. All payments may be made to depositaries.

57. Accounts to be kept of receipts and disbursements. What to be deemed embezzlement of public moneys. Punishment. Treasury transcripts to be evidence of balance. To apply to all persons charged with the keeping, transfer or disbursement of public money.

58. All payments to be made in coin or treasury notes. Serretary to publish monthly statement of specie on deposit.

59. All payments to be made in coin or treasury notes. Violations to be reported.

60. No exchange to be made except for gold or silver. How payments to be made on receipt of drafts. Parties offending to be reported and removed.

61. Secretary to prescribe regulations for the presentation of drafts. Not to be used as a circulating medium. Premiums received to be accounted for.

62. Salaries of assistant treasurers. And treasurers of the mint Not to charge any commissions, &c. Penalty.

1 Stat. 65.

1. There shall be a department of treasury, in which shall be the following officers, 2 Sept. 1789 31. namely: a secretary of the treasury, to be deemed head of the department; a comptroller, an auditor, a treasurer, a register and an assistant to the secretary of the trea- Treasury depart sury, which assistant shall be appointed by the said secretary. (a)

ment.

Ibid. 2.

2. It shall be the duty of the secretary of the treasury to digest and prepare plans for the improvement and management of the revenue, and for the support of public credit ; Duties of the to prepare and report estimates of the public revenue and the public expenditures; to secretary. superintend the collection of the revenue; (b) to decide on the forms of keeping and stating accounts and making returns; and to grant, under the limitations herein established, or to be hereafter provided, all warrants for moneys 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; 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.

Ibid. 27.

3. Whenever the secretary shall be removed from office by the president of the United States, or in any other case of vacancy in the office of secretary, the assistant shall, Assistant secre during the vacancy, have the charge and custody of the records, books and papers appertaining to the said office. (c)

4. The secretary of the treasury shall direct the superintendence of the collection of the duties on impost and tonnage as he shall judge best.

5. The forms of keeping and rendering all public accounts whatsoever, shall be prescribed by the department of the treasury.

tary to act in

case of vacancy.

8 May 1792 2 6.

1 Stat. 280.

Ibid. 9.

2 Stat. 79.

finances.

6. It shall be the duty of the secretary of the treasury to digest, prepare and lay 13 May 1800 3 1. before congress at the commencement of every session, (d) a report on the subject of finance, containing estimates of the public revenue and public expenditures, and plans Report on 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.

3 Stat. 368.

7. It shall be the duty of the secretary of the treasury to cause all accounts of the 3 March 1817 813. expenditure of public money to be settled within the year, except where the distance of the places where such expenditure occurs may be such as to make further time neces- To cause accounts sary; and in respect to expenditures at such places, the secretary of the treasury, with nually. the assent of the president, shall establish fixed periods at which a settlement shall be required.

to be settled an

3 Stat. 568.

mates to be pre

8. It shall be the duty of the secretary of the treasury to annex to the annual esti- 1 May 1820 3 8. mates of the appropriations required for the public service, a statement of the appropriations for the service of the year which may have been made by former acts; and How annual esti. also a statement of the sums remaining in the treasury, or in the hands of the treasurer, pared. as agent of the war and navy departments, from the appropriations of former years; estimating the amount of those sums which will not be required to defray expenses incurred in a previous year, and showing the whole amount which will be subject to the disposition of the executive government in the year to which the estimates apply.

ments of the trea

lished.

9. That the secretary of the treasury cause to be published in some newspaper of the 17 June 1844 35 city of Washington, on the first day of each month, the last preceding weekly statement 5 Stat. €96. of the treasurer of the United States, showing the amount to his credit [in the different Weekly statebanks,] in the mint or other depositories, the amount for which drafts have been given, sury to be pub and those remaining unpaid, and the balance remaining subject to his draft; and that he also specially note any changes that have been made in the depositories of the treasury during the preceding month, and report to congress at the commencement of its next session the reasons for such changes. And that no changes be made except for non-compliance with the instructions of the department or the failure to furnish sufficient security.

17 June 1844 26. Quarterly state

ments.

7 January 1846. 9 Stat. 108.

10. That the secretary of the treasury at the expiration of thirty days from the end of each quarter, cause to be published in some newspaper of the city of Washington, a statement of the whole receipts of such quarter, specifying the amount received from customs, from public lands and from miscellaneous sources; and also the whole amount of payments made during the said quarter, specifying the general head of appropriation, whether for the civil list, the army, the navy, Indian department, fortifications or pensions.

11. That it shall be the duty of the secretary of the treasury to cause the estimates of appropriations which he is by law required to prepare and submit to congress, to be Printing and dis- printed, and copies of the same to be delivered to the clerk of the house of representatives, in time for distribution at the commencement of each session; and that the clerk distribute the said estimates in the manner in which documents printed by congress are directed to be distributed.

tribution of estimates.

3 March 1849 26. 9 Stat. 399.

Annual report of expenses of collecting the revenue, &c.

3 March 1849 313. 9 Stat. 396.

Assistant secretary to be appointed.

Salary.

Duties.
Clerk.

Ibid. 15.

Not to interfere with the inde

pendent treasury

act.

3 March 1857 2 5. 11 Stat. 220.

2 Sept. 1789 2 3.

1 Stat. 66.

Duties of the comptroller.

8 March 1809 2 2. 2 Stat. 536.

May settle accounts at any

time if necessary.

To report unsettled accounts to congress.

3 March 1817 28. 3 Stat. 367.

12. It shall be the duty of the secretary of the treasury, at the commencement of each session of congress, to report to each house a statement or statements, presenting the amount of money expended at each custom house in the United States, during the fiscal year next preceding, and also the number of persons employed, and the occupation and salary of each person at each of the said custom houses during the period aforesaid.

II. OF THE ASSISTANT SECRETARY.

13. An officer shall be appointed in the treasury department [by the secretary of the treasury,] to be called the assistant secretary of the treasury, whose salary shall be three thousand dollars per annum, payable in the same manner as that of the secretary of the treasury; who shall examine all letters, contracts and warrants prepared for the signature of the secretary of the treasury, and who shall perform all other such duties in the office of the secretary of the treasury, now performed by some of his clerks, as may be devolved on him by the secretary of the treasury; who shall also appoint a clerk at a salary of seventeen hundred dollars per annum, who shall perform such duties as a clerk in the treasury department, in aid of said assistant secretary, as may be assigned to him by the secretary of the treasury.

14. Nothing in this act contained shall be so construed as to affect or impair any of the powers conferred, or duties devolved, on the secretary of the treasury, in relation to the transfer, safe-keeping, or disbursement of public moneys, by the act of the sixth of August 1846, entitled "An act to provide for the better organization of the treasury, and for the collection, safe-keeping, transfer and disbursement of the public revenue."

15. The assistant secretary of the treasury shall be appointed by the president by and with the advice and consent of the senate.

III. OF THE COMPTROLLERS.

16. It shall be the duty of the comptroller (a) 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 moneys which may be collected, 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.

17. It shall be the duty of the comptroller of the treasury, in every case where in his opinion further delays would be injurious to the United States, and he is hereby authorized to direct the auditor of the treasury, [and the accountants of the war and navy departments,](b) at any time, forthwith to audit and settle any particular account which the said officers may be respectively authorized to audit and settle, and to report such settlement for his revision and final decision. And the said comptroller shall also lay an annual statement before congress, during the first week of their session, of the accounts in the treasury, war or navy departments, which may have remained more than three years unsettled, or on which balances appear to have been due more than three years, prior to the thirtieth of September then last past, together with a statement of the causes which have prevented the settlement of the accounts or the recovery of the balances due to the United States.

18. It shall be the duty of the first comptroller to examine all accounts settled by the first and fifth auditors, and certify the balances arising thereon to the register; to

(a) This officer is now the first comptroller, the act 3 March 1817 (infra, 26) provided for the appointment of an additional comptroller, who is styled the second comptroller. For his duties, see infra, 19.

(6) These offices were abolished by act 3 March 1817 (3 Stat.

366); but this act is still in force, and the powers hereby conferred are vested in the first and second comptroller, as to the several auditors, who are required to report to them respectively. 2 Opin 027. See infra, 18-19.