shall be prescribed by the President," and limiting his office to two years, &c.: also, the 10th and 14th sections of said act require that "the loss or destruction, as well as the value of such property, shall be ascertained by the best evidence which the nature of the case will admit of; and the amount thereof, when established according to the provisions of this act, shall be paid to the sufferer or sufferers, out of any money in the Treasury not otherwise appropriated; and that in all adjudications of the said Commissioner upon the claims above mentioned, whether such judgment be in favor of, or adverse to the claim of the applicant, the same shall be entered by his clerk, in a book to be provided for that purpose; and when such judgment shall be in favor of such claim, it shall entitle the claimant or his legal representative, upon the production of a copy of such judgment duly certified by the clerk of said Commissioner, to payment of the amount thereof at the Treasury." Also, in the act of the 3d March, 1817, "amendatory" of the preceding act, the 5th section provides, "that all claims allowed by said Commissioner, of $200 or upwards, shall be revised by the Secretary of War, on a statement of the facts made to him by said Commissioner, and may be confirmed or rejected; and the amount of all claims allowed by said Commissioner, less than $200, and those of $200 and upwards if confirmed by the Secretary of War, shall be paid in the manner prescribed by the 10th and 14th sections of the act of which this is an amendment." Now, by the act of the 20th April, 1818, as is indicated by its title, the duties of the aforesaid Commissioner, and the claims undecided in his office when its term expired, were transferred to the Third Auditor, saying, "and the said Third Auditor, in all adjudications upon the claims aforesaid, shall be governed, in all respects, by the same rules, regulations, and restrictions, as have heretofore been prescribed to the Commissioner of claims' under the above recited acts ;" and moreover as late as the act of the 18th January, 1837, "providing for the payment for horses and other property destroyed in the military service of the United States," the authority of the Third Auditor to adjudicate all claims of this description is reiterated almost word for word as before, by the 5th section of this act-nay, it is in fact extended, by taking off or dropping, the check on his jurisdiction over claims of $200 and upwards, given to the Secretary of War in former acts, but substituting, in section 4, the authority of the Secretary of War, to prescribe RULES under the direction of the President, as well in regard to the receipt of applications of claimants, as the species and degree of evidence, and the manner of taking and authenticating such evidence;" the 5th section, saying, "that all adjudications of said Auditor upon the claims above mentioned, whether such judgment be in favor of or adverse to the claim, shall be entered in a book provided by him for that purpose, and under his direction; and when such judgment shall be in favor of such claim, the claimant or his legal representative shall be entitled to the amount thereof, upon the production of a copy thereof, certified by said Auditor, at the Treasury of the United States." Here then, under the authority of these acts, is the principle of "single settlement" introduced into the Treasury in regard to these claims, "independent" of the Second Comptroller, and "not cognizable to any other accounting officers," [using the language of the Third Auditor, in his report to the Secretary of the Treasury, of the 20th November, 1841,] and contrary to the established rule of revision, or secondary settlement-but which awards are, nevertheless, transmitted by the Third Auditor to the First Auditor, pro forma, and by him to the First Comptroller, in order to bring these expenditures on the books of the civil, instead of the military department, but who do not interfere with the award, on any principle of revisions, or secondary and triple settlement, (as it might be termed, if they did;) yet in some cases of difficulty the decision of the Second Comptroller is obtained by the Third Auditor, before his award is made and transmitted to the First Auditor and the First Comptroller-showing a great diversity in these anomalous settlements (or rather chancery adjudications) of claims under special acts of Congress, in which single settlements may take on the forms of quasi double, triple, and even quadruple, settlements-besides the former administrative privilege of supervision, in cases of certain dignity, by the Secretary of War. But, by the second section of the act 23d August, 1842, supplementary to the above, it is provided that in auditing and settling these claims, "an appeal may be taken and prosecuted from the decision of the Auditor rejecting the claim, to the Second Comptroller, (under the direction of the Secretary of the Treasury,) whose decision shall be final;" and in consequence of this provisional appeal, all decisions pro or con by the Auditor on these claims are now gratuitously reported to the Second Comptroller for his approval, (perhaps to avoid responsibility,) without waiting for an appeal in the adverse decisions only. The payment of these claims being made at the Treasury, the Third Auditor is not required to make a like annual report to the Secretary of the Treasury on the first Monday in November, of the application of the money authorized to be paid on account of the aforesaid claims, as that required of him, in relation to the application of appropriations of which he settles the accounts of expenditure, by the aforesaid act of 1817.

By the authority of the 3d section of the act of the 7th May, 1822, "further to amend the several acts relative to the Treasury, War, and Navy Departments," the Third Auditor "registers" in his office all the "requisitions" of the Secretary of War on the Secretary of the Treasury for those appropriations for the use of his Department, of which the accounts of expenditure are audited and settled by him-but which were previously. drawn by warrant of the Secretary of War, on the Treasurer.

Summary and Classification of Duties.

The Third Auditor receives the quarterly accounts current of advances to, and disbursements by, agents of the War Department, for surveys, roads, canals, fortifications, with other military and internal improvements

for the military academy at West Point-for the subsistence and the quartermaster's departments-and for revolutionary, invalid, and half pay pensioners; he also receives the property accounts or returns connected with all these, (except pension agents, who have none;) and he receives the personal claims of individuals for services rendered in those several relations-each of which accounts, property returns, and claims, he audits and corrects; he then makes an official statement and report of each, as corrected, and transmits the same, with the originals and vouchers, to the Second Comptroller for revision, (the property accounts excepted ;) whereupon the Comptroller ascertains the correctness of each official statement as reported, or modifies it by adding or disallowing items, and then certifies thereto, and returns the same to the Auditor to be entered, registered, and filed in his office; in addition to which, in the cases where claims or balances are involved, for settlement, the Auditor makes a report or award in their favor, which is certified by the Comptroller to some proper disbursing agent to pay, or to the Secretary of War for his "requisition" on the Secretary of the Treasury for his warrant on the Treasurer, to pay, out of specific appropriations therefor, or indefinite appropriations applicable thereto. The Third Auditor also receives all claims for pensions by widows and orphans not presented at the pension office in season to be examined and placed on the pension roll in the time limited by law; also, the claims for pensions by persons on the roll, but which have not been duly claimed, or paid by agents within fourteen months after they became due; also, all outstanding or unsettled claims against the War Department for military bounty and pay accruing prior to the 1st of July, 1815; and certain claims of States and Territories for military services assumed by special acts of Congress-each of which claims he audits and corrects; he then makes an official statement and report of each, and transmits the same, with the originals and vouchers, to the Second Comptroller; whereupon the Comptroller ascertains the correctness of each official statement as reported, or modifies it by adding or disallowing items, and then certifies thereto, and returns the same to the Auditor to be entered, registered, and filed in his office and then the Auditor endorses his "award" for the amount, (54) which is certified by the Comptroller to the Secretary of War for his "requisition" on the Secretary of the Treasury for his warrant on the Treasurer, to pay out of a specific appropriation therefor, or some indefinite appropriation applicable thereto. The Third Auditor (as commissioner of claims or chancellor in equity) also receives, under rules prescribed by the Secretary of War, with the approbation of the President, (see circular of the Secretary of War of the 25th January, 1837,) all claims of individuals for horses and other property lost in the military service of the United States, but not embraced in the State claims assumed-each of which he adjudicates, and allows or rejects, wholly or in part; he then transmits the same, with the originals and vouchers,. to the Second Comptroller for revision, [though not required to do so by this act, which makes his decision final or independent of the Comptroller or any other accounting officers, except where appeals are taken to the Second Comptroller, under the act of the 23d August, 1842, in cases of adverse decisions by the Auditor,] and for the amount allowed under the approval of the Comptroller, the Auditor endorses his award, and transmits it (pro forma, as required by law) to the First Auditor, who transmits it without interference, (55) to the First Comptroller, who also, without interference with the settlement, certifies it to the Register of the Treasury, who enters, registers, and files it in his office, and certifies a copy to the Secretary of the Treasury for his warrant on the Treasurer to pay," in pursuance of indefinite appropriations for those objects, out of any money in the Treasury not otherwise appropriated."

These accounts and claims, together with the keeping of the books of appropriations, and requisitions-of advances to, and disbursements by, disbursing agents-of correspondence, registries, records, reports, and other clerical duties appertaining to such accounts and claims, seem to be susceptible of a distribution and grouping (on the plan more particularly stated under this head in the chapter on the Secretary's office) into sub-bureaus, divisions, branches, or classes, as here subjoined, (the choice of these denominations not being so material, as it is to disentangle the chaos of business, which exists in most of the bureaus)-each group to have a responsible head of division assigned to it, to whom the clerks acting in the same division might be immediately responsible, when the division or branch of business is sufficient to employ more than one person; but, when not sufficient to give full employment to one, several divisions might be put in charge of one responsible head, still preserving the distinctive denominations of the branches of business in his charge, viz:

1. BUREAU ON APPROPRIATIONS AND REQUISITIONS-For keeping the books or registry of the APPROPRIATIONS, and the REQUISITIONS therefrom, under their respective heads-of which the expenditures are settled by the Third Auditor. See Tables of Details, (H) Books, I. 1. 2. 3.

2. BUREAU ON ADVANCES AND BALANCES-For keeping the LEDGERS and JOURNALS of money transactions in making advances to, and showing balances on the personal accounts of disbursing agents, and of individuals, whose accounts are settled by the Third Auditor. See (H) Books, II. 1. 2. 3.

(54) The term "award" is here used by the Third Auditor as an official technicality, but quite inappropriately, in more than one sense; for, in the first place, this endorsement is of no higher dignity than the official certificate or report of settlement used by other Auditors; and, in the next place, the term is applicable only to the decisions of arbitrators appointed (by the parties) to settle matters in dispute between individuals or corporate bodies; some judicial decisions, however, have also been improperly or loosely called "awards."-See table (H) for the books kept, in relation thereto, which ought to settle this question.

(55) This non-interference is a mere official courtesy, as these officers certainly have the right to exercise their judgment on a revision of these claims, and would doubtless do so upon gross emergency, notwithstanding habitual confidence in the primary settlement.

3. Bureau on TOPOGRAPHICAL ACCOUNTS-For the settlement of the quarterly accounts current of disbursements and emissions of money and property by disbursing agents and other officers of the TOPOGRAPHICAL BUREAU, and for the settlement of personal claims for services therein-with the book-keeping, and other clerical duties appertaining thereto. See (A) I. 1. 2. 3. 4. 5. 6: (H) Books of Accounts thereon. 4. BUREAU ON ENGINEER ACCOUNTS-For the settlement of the quarterly accounts current of disburse- . ments and emissions of money and property by disbursing agents and other officers of the ENGINEER DePARTMENT, and for the settlement of personal claims for services therein-with the book-keeping and other clerical duties appertaining thereto. See (A) II. 1. 2. 3. 4. 5. 6. 7: (H) Books, &c., thereon. 5. BUREAU ON WEST POINT ACCOUNTS-For the settlement of the quarterly accounts current of disbursements and emissions of money and property by disbursing agents and other officers for the MILITARY ACADEMY at West Point, and for the settlement of personal claims for services therein-with the book-keeping and other clerical duties appertaining thereto. See (B) IV. 1. 2. 3: (H) Books, &c., thereon. 6. BUREAU ON SUBSISTENCE ACCOUNTS-For the settlement of the quarterly accounts current of disbursements and emissions of money and property by disbursing agents and other officers of the SUBSISTENCE DEPARTMENT, and for the settlement of personal claims for services therein-with the book-keeping and other clerical duties appertaining thereto. See (B) III. 1. 2. 3: (H) Books, &c., thereon.

7. BUREAU ON QUARTERMASTER'S ACCOUNTS-For the settlement of the quarterly accounts current of disbursements and emissions of money and property by disbursing agents and other officers of the QUARTERMASTER'S DEPARTMENT, and for the settlement of personal claims for services therein-with the book-keeping and other clerical duties appertaining thereto. See (B) IV. 1. 2. 3: (H) Books, &c. 8. BUREAU ON PENSION ACCOUNTS-For the settlement of the quarterly accounts current of

money advanced to, and disbursed by agents for the payment of REVOLUTIONARY, INVALID, AND HALF-PAY PENSIONERS— with the book-keeping and other clerical duties appertaining thereto. See ( C) 1. V. 2. 3 : (H) Books, &c. 9. BUREAU ON UNCLAIMED PENSIONS-For the adjudication of the PENSION CLAIMS of persons on the pension roll, but who have not been paid their stipends by pension agents for fourteen months after being duewith the book-keeping and other clerical duties appertaining thereto. See (C) VI. 2: (H) Books, &c. 10. BUREAU ON PENSION CLAIMS OF WIDOWS AND ORPHANS-For the adjudication of the PENSION CLAIMS OF WIDOWS AND ORPHANS not presented in season to be examined and placed on the pension roll in the time limited by law-with the book-keeping and other clerical duties appertaining thereto. See (C) VI. 1: (H) Books, &c., thereon.

11. BUREAU ON CLAIMS OF INDIVIDUALS-For the adjudication of all outstanding or unsettled CLAIMS OF INDIVIDUALS against the War Department, for pay and bounty, growing out of military services prior to the 1st July, 1815-with the book-keeping and other clerical duties appertaining thereto. See (D) VII. 1. 2. 3: (H) Books, &c., thereon.

12. BUREAU ON CLAIMS OF STATES AND TERRITORIES-For the adjudication of the CLAIMS OF STATES AND TERRITORIES for military services, assumed by special acts of Congress-with the book-keeping and other clerical duties appertaining thereto. See (E) VIII. 1. 2. 3. 4. 5: (H) Books, &c., thereon. 13. BUREAU ON CLAIMS FOR HORSES AND OTHER PROPERTY LOST-For the adjudication of all CLAIMS OF INDIVIDUALS for horses and other property lost in the military service of the United States during the late war, and since that time-with the book-keeping and other clerical duties appertaining thereto. See (F) IX. 1. 2. 3: (H) Books, &c., thereon.

TABLES OF DETAILS.

[All the accounts and claims, with their respective vouchers, enumerated under the several classes described and marked (A) (B) . (C) (D) (E) being received and audited by the Third Auditor, he makes a separate REPORT thereon (with a reconciling statement of differences, when they exist) to the Second Comptroller, for his revision and decision in each case; who, after revision, returns the documents to the Auditor, with his cortified decision appended to the Auditor's report: of which settlement, the Auditor's report being confirmed, or modified by partial admissions (except the cases which the Comptroller either suspends or rejects) a transcript, when such settlement shows a balance due to the disbursing officer (in cases of final settlement) or to the claimant, is transmitted by the Auditor to the Secretary of War, who issues an order on a disbursing officer, or a requisition on the Secretary of the Treasury for his warrant on the

Treasurer, to pay the amount out of the military appropriation designated in the order or the requisition-which the disbursing officer or the Treasurer pays or remits according to the instructions of the claimant. The result of the settlement (favorable or otherwise) having been commuincated by the Auditor to the officer or claimant in every case, the documents are registered and filed in his office, he being Register (in part) of the accounts and public expenditures in the military department. But the class of claims, and their vouchers, here described and marked (F), being received and audited by the Third Auditor, he makes a report thereon (with a reconciling statement of differences, when they exist) and transmits the same to the Second Comptroller for his revision and decision in each case; who, after revision, returns the documents to the Auditor, with his certified decision appended to the Auditor's report; which, if confirmed, or modified by partial admissions, (otherwise the Comptroller either suspends or rejects,) the Third Auditor transmits to the First Auditor, who re-examines the claim, and makes a report thereon (confirming or modifying the same) and transmits it, with the documents, to the First Comptroller for his final revision and decision; who, after revision, transmits the documents (with his decision appended to the report of the First Auditor) to the Register of the Treasury; by whom, if the decision confirms or modifies the amount (otherwise the Comptroller suspends or rejects the elaim,) a transcript of the settlement is transmitted to the Secretary of the Treasury for his warrant on the Treasurer to pay the amount out of the proper appropriation designated in the transcript; which the Treasurer pays or remits according to the instructions of the claimant. The result of the settlement (favorable or otherwise) is communicated by the First Comptroller to the claimant, in every case; and the documents are registered and filed by the Register of the Treasury, in quality of Register of the accounts and expenditures of the Civil Department.]

(A)—ACCOUNTS OF INTERNAL IMPROVEMENT, COMMERCIAL OR SOCIAL, AND MILITARY-EMANATING FROM THE OPERATIONS OF THE TOPOGRAPHICAL CORPS, AND THE ENGINEER DEPARTMENT.

I. Of the Quarterly Accounts Current of receipts and disbursements of Money, and of receipts and emissions of Property, by forty to fifty disbursing officers of the Topographical Corps, on account of surveys, &c., which are received by the Third Auditor through the hands of the CHIEF of the Topographical Bureau, after having undergone administrative examination in his office; also, of incidental Claims of Individuals for services in connection therewith, received from the claimants by the Third Auditor for adjudication, viz: 1. Quarterly accounts of money and property, by disbursing officers, for road surveys and improvements, (except the Cumberland road, and military roads.)

2. Quarterly accounts of money and property, by disbursing officers, for canal surveys and improvements, (of which there are none constructing now.)

3. Quarterly accounts of money and property, by disbursing officers, for river surveys and improvements, (56) (excepting breakwaters.)

4. Quarterly accounts of money and property, by disbursing officers, for harbor surveys and improvements, (excepting sea-walls.)

5. Quarterly accounts of money and property, by disbursing officers, for surveys for the construction of military defences on the frontiers, Atlantic and inland.

6. Incidental claims of individuals, for services rendered in connection with the aforesaid operations, received from time to time for adjudication.

II. Of the Quarterly Accounts Current of receipts and disbursements of Money, and of receipts and emissions of Property, by about twenty-six disbursing officers of the Engineer Corps, on account of Fortifications and various other Public Works, which are received by the Third Auditor, through the hands of the CHIEF of the Engineer Department, after having undergone administrative examination in his office; also, of incidental Claims of Individuals for services in connection therewith, received from the claimants by the Third Auditor for adjudication, viz:

1. Quarterly accounts of money and property, by disbursing officers, for surveys, recognizances, and purchases of sites for fortifications.

(56) The river improvements were transferred from the Engineer department to the Topographical bureau; but that department may at any time be called on to execute works and improvements of this character-so indiscriminately do the functions of civil and military engineering in many respects commingle with each other, perhaps because their military and civil uses are often reciprocal, and therefore not so readily distinguishable. It may also be here stated (as well as in its appropriate place) that the coast survey and the disbursements therefor, are placed by law under the special direction of the Secretary of the Treasury, though the officers are chiefly borrowed from the Topographical and the Engineer departments, to either of which, on principles of analogy, it would seem to be more pertinent, unless it might be deemed yet more consonant therewith, to assort all commercial surveys and improvements under the direction of the Secretary of the Treasury, whose necessarily greater familiarity than all others with the wants of commercial facilities and improvements, would probably indicate that result.

2. Quarterly accounts of money and property, by disbursing officers, for the construction of fortifications. 3. Quarterly accounts of money and property, by disbursing officers, for the construction of sea-walls and breakwaters.

4. Quarterly accounts of money and property, by disbursing officers, for public buildings and improvements at West Point, the library, chemical apparatus, and philosophical apparatus, for the academy.

5. Quarterly accounts of money and property, by disbursing officers, for the construction and repairs of the Cumberland road.

6. Quarterly accounts of money and, property, by disbursing officers, for the construction of military roads. 7. Incidental claims of individuals, for services rendered, in connection with the aforesaid operations, received from time to time, for adjudication.

(B) — ACCOUNTS OF THE ARMY, IN PART-EMANATING FROM THE OPERATIONS OF THE SUBSISTENCE DEPARTMENT, AND THE QUARTERMASTER'S DEPARTMENT IN PART.

III. Of the Quarterly Accounts Current of receipts and disbursements of Money, and of receipts and emissions of Property, by one hundred to one hundred and fifty Commissaries and Assistant Commissaries of Subsistence, and Civil Agents, at military posts, and other points-including one at Washington Arsenal, and one at West Point, which are received by the Third Auditor, through the hands of the COMMISSARY GENERAL OF SUBSISTENCE, after having undergone administrative examination in his office; also, of incidental Claims of Individuals for services in connection therewith, received from the claimants by the Third Auditor, for adjudication, viz:

1. Quarterly accounts of money received and disbursed, by the aforesaid commissaries, for the subsistence of the army-consisting of payments for pork, bacon, fresh and salt beef, bread, flour and corn meal, salt, vinegar, peas and beans, rice, whiskey or coffee and sugar instead-including soap and candles.

2. Quarterly returns or accounts of property, by said commissaries, &c.-consisting of whatever portions of said provisions purchased by, or transferred to them, which have been distributed, or remained on hand, making allowance for wastage, &c.

3. Incidental claims of individuals, for services rendered in connection with the aforesaid operations, received from time to time, for adjudication.

IV. Of the Quarterly Accounts Current of receipts and disbursements of Money, and of receipts and emissions of Property, by one hundred and twenty-three Quartermasters, Assistant Quartermasters, and Civil Agents, at military posts and other points, including one at West Point, and one at Washington, which are received by the Third Auditor, through the hands of the Quartermaster General, after having undergone administrative examination in his office; also, of incidental Claims of Individuals for services in connection therewith, received from the claimants by the Third Auditor, for adjudication, viz:

1. Quarterly accounts of money received and disbursed by the aforesaid quartermasters, for fuel, forage, straw-for printing-for the construction and repairs of barracks, quarters, and hospitals-for the erection of temporary cantonments, and similar objects-for the purchase of horses, wagons, carts, and boats or steam vessels, &c.-allowances to officers for the transportation of baggage, the transportation of troops and supplies, &c.-expenses of courts marshal and courts of inquiry, of expresses, hire of laborers, &c. for compensation to clerks and general agents of the Quartermaster's Department-and for the construction of military roads and bridges, &c.

2. Quarterly returns or accounts of property by said quartermasters-consisting of whatever portions of said property, which, being for the consumption of the army, has been distributed, or which remains on hand, making allowance for wastage, &c.

3. Incidental claims of individuals, for services rendered in connection with the aforesaid operations, received from time to time, for adjudication.