(D)-REVISION OF ACCOUNTS AND CLAIMS AUDITED AND REPORTED BY THE COMMISSIONER OF THE LAND OFFICE.

(A)-Accounts of Revenue-from Public Land Sales.

I. The First Comptroller receives for revision and approval, the quarterly accounts current of sixty-one receivers of public moneys for the sales of Public Lands in sixty-one land districts, showing the entire operations for the quarter, in which they debit themselves with the balance in their hands at the end of the preceding quarter, and with the amount received from the purchasers of public lands during the present quarter, stating the number of acres sold; and credit themselves with all authorized disbursements made by them during the quarter, and with the deposites made by them to the credit of the Treasurer of the United States, exhibiting the balance in their hands due to the United States at the end of the quarter. See Land Office, Tables of Details, (B) Returns, IV. 1.

(B)—Accounts of Disbursements—for Surveys of Public Lands.

II. The First Comptroller receives for revision and approval, the quarterly accounts current of eight surveyors general, in which they debit themselves with the balance in their hands at the end of the preceding quarter, and with the several sums that may have been advanced to them on account of Surveying, by warrant on the Treasurer of the United States, or handed over to them by their predecessors in office, during the quarter; and credit themselves with the amount of their authorized disbursements during the quarter, (consisting chiefly of compensation paid to deputy surveyors,) exhibiting the balance of public money in their hands at the end of the quarter. See Tables, as above, (B) Returns, I. 3. 4. 5.

(c)-Accounts of the Two, Three, and Five per cent. Improvement Fund. (III. The First Comptroller receives for revision and approval, semi-annual statements or accounts of the nett proceeds accruing to the Two, Three, or Five per cent. Fund, from public lands sold in the several states in which they lie-as set apart by Congress for the construction of roads, and other improvements, in the said states respectively.) (30)

(D)-Accounts of Two, Three, and Five per cent. School Fund.

(IV. The First Comptroller receives for revision and approval, semi-annual statements or accounts of the nett proceeds accruing to the Two, Three, or Five per cent. Fund, from public lands sold in the several states in which they lie-as set apart by Congress for the support of public schools and education, in said states respectively.) (30)

(E)--REPORTS AND STATEMENTS TO CONGRESS, TO THE SECRETARY OF THE TREASURY, &c.

I. The First Comptroller makes Reports or Statements to Congress, as follows, viz:

1. An annual report or statement (through the Secretary of the Treasury) of the official emoluments of collectors, naval officers, and surveyors of the customs, derived from the annnal returns sworn to by those officers according to the act 2d March, 1799.

2. Annual report or statement (through the Secretary of the Treasury) of fees received by officers of the customs, for certificates to accompany distilled spirits, wines, and teas; and commissions received on disbursements by superintendents of light house, and by agents of marine hospitals, according to the act of 7th May, 1822.

3. An annual statement of the accounts that have remained more than three years unsettled, or on which

(30) These two items are here introduced (hypothetically, in parentheses) as accounts or claims audited and reported by the Commissioner to the Comptroller for his revision and approval; but as yet they are not so treated in the official proceedings. For particulars, see an explanatory NOTE respecting the so called two, three, and five per cent. funds, in the chapter on the General Land Office, Tables of Details, (B) Reports, 11, 2.

balances have been due more than three years; based on, or derived from the reports of the Second, Third, and Fourth Auditors, as to the balances on military and naval accounts, and of the Register of the Treasury as to balances on civil and diplomatic accounts.

4. An annual list of such officers as have not settled or rendered their accounts within the year, for moneys advanced one year prior to the 30th of September preceding; based on, or derived from the reports of the Second, Third, and Fourth Auditors, as to officers in the military and naval service, and of the Register of the Treasury as to delinquent officers on civil and diplomatic accounts.

II. The First Comptroller makes Reports or Statement, to the Secretary of the Treasury, as follows, viz:

1. An annual list of clerks and other persons employed in the Comptroller's office during the preceding year, or any part thereof, showing the time and pay of each.

2. An annual statement, in detail, of the manner in which the contingent fund of his office has been expended, with the names of the persons to whom paid, and the things purchased, the quantity and price.

3. Also, such special reports as may be called for by the Secretary of the Treasury for the information of Congress.

III. The First Comptroller makes Estimates and Statements to the Register of the Treasury, as follows, viz:

1. An annual estimate, in duplicate, of the several sums required to be appropriated for the salaries of the clerks, himself, and others employed in his office, and for the contingent expenses of the same.

2. A biennial list, for the Biennial Register, of the persons employed in his office on the 30th of September preceding, "exhibiting the country, state, or district, in which they were born, where employed, and their annual rate of compensation.'

(F) OF THE BOOKS KEPT IN THE FIRST COMPTROLLER'S OFFICE. (A)-Relating to Instructions and Decisions.

I. Books of Record in relation to Revenue Questions, and Instructions connected therewith,

viz:

1. RECORD OF REVENUE LETTERS. In this book are recorded all letters of "instruction," addressed, as circulars, to collectors and other officers of the customs on subjects appertaining to revenue, and also letters to individual collectors, and merchants, &c., in relation to special cases.

2. INDEX OF TREASURY DECISIONS. In this book (connected with the above) are preserved and arranged in alphabetical form, all Treasury decisions on revenue questions, (chiefly relating to the tariff of duties on imported articles, drawbacks, allowances, bounties, the collection of duties, refunding, &c., &c.,) whether by the Comptroller, the Secretary of the Treasury, or by opinion obtained from the Attorney General and adopted (31) by the Department.

(B)—Relating to Revenue from all Sources, except Postages.

II. Books of Record for Revenue Warrants, countersigned by the Comptroller and registered by the Register, viz:

1. RECORD OF WARRANTS COVERING REVENUE FROM CUSTOMS. In this book are recorded all warrants issued quarterly by the Secretary of the Treasury covering the nett proceeds of revenue deposited by officers of the customs during the quarter.

2. RECORD OF Warrants covering Revenue from InterNAL DUTIES AND DIRECT TAXES. In this book are recorded all warrants issued quarterly by the Secretary of the Treasury covering the nett proceeds of revenue from old internal duties and direct taxes, deposited by the collectors thereof, respectively, during the quarter.

3. RECORD OF WARRANTS COVERing Revenue fROM LAND SALES. In this book are recorded all warrants issued quarterly by the Secretary of the Treasury covering the nett proceeds of revenue from the sales of public lands, deposited by receivers during the quarter.

(31) It was the usage of the earlier Secretaries and Comptrollers of the Treasury to adopt the opinions of the law officer of the gov ernment when made at their instance, even though they should be based upon arguments in which they could not concur; instances of which may be seen in the Synopsis of Instructions.

4. RECORD OF WARRANTS COVERing Revenue froM MISCELLANEOUS ITEMS. In this book (being at present the same volume used for the record of revenue from land sales, just described) are recorded all warrants issued quarterly covering deposites made by the Commissioner of Patents on account of patent fees, and by treasurers of the mint and branches on account of coinage; and, from time to time, by individuals, of sums accruing and due to the United States from various undefined sources (32).

(c)-Relating to Appropriations.

III. Books of Record for Appropriation Warrants, countersigned by the Comptroller and registered by the Register.

1. RECORD OF CIVIL (33) AND DIPLOMATIC APPROPRIATION WARRANTS. In this book are recorded the civil and diplomatic appropriation warrants issued by the Secretary of the Treasury at the beginning of each fiscal year, addressed to officers in the civil department authorizing them to make requisitions for advances under the proper heads of (specific) appropriation.

2. RECORD OF NAVAL APPROPRIATION WARRANTS. In this book are recorded the naval appropriation warrants issued by the Secretary of the Treasury at the beginning of each fiscal year, addressed to the Secretary of the Navy authorizing him to make requisitions on the Secretary of the Treasury for advances under the proper heads of (specific) appropriations.

3. RECORD OF MILITARY APPROPRIATION WARRANTS. In this book are recorded the military appropriation warrants (including the Indian department, but exclusive of the Chickasaw appropriation) issued by the Secretary of the Treasury at the beginning of each fiscal year, addressed to the Secretary of War, authorizing him to make requisitions on the Secretary of the Treasury for advances under the proper heads of (specific) appropriations.

4. RECORD OF CHICKASAW APPROPRIATION WARRANTS. In this book are recorded the Chickasaw appropriation warrants issued by the Secretary of the Treasury at the beginning of each fiscal year, addressed to the Secretary of War, authorizing him to make requisitions on the Secretary of the Treasury for advances under the proper heads of (specific) appropriation on Chickasaw account.

5. RECORD OF INDEFINITE APPROPRIATION WARRANTS (34). In this book (being at present the same volume used for the record of civil and diplomatic appropriation warrants above described) are recorded the annual appropriation warrants addressed by the Secretary of the Treasury to the Register and the Comptroller at the end of each fiscal year, requiring them to enter on the books of the Treasury all expenditures that have been made through the year from "indefinite" appropriations.

(D)-Relating to Disbursements.

IV. Books of Record for Disbursing Warrants, countersigned by the Comptroller and registered by the Register, viz:

(On Civil and Diplomatic Expenditures.)

In this book are

1. RECORD OF DISBURSING WARRANTS FOR CIVIL AND DIPLOMATIC EXPENditures. recorded all pay warrants issued by the Secretary of the Treasury, from time to time, (for the most part daily,) on the Treasurer, for advances to disbursing agents or in payment of claims, as the case may be, on account of civil and diplomatic appropriations-including that placed at the disposal of the President for the contingencies of foreign intercourse, that placed at the disposal of the Secretary of the Treasury for the payment of claims not otherwise provided for, and all miscellaneous appropriations for objects connected with the civil department.

2. RECORD OF CIVIL AND DIPLOMATIC REPAYMENT WARRANTS (34). In this book (being at present the same volume before mentioned, in which are recorded the warrants covering the revenue receipts from the sales of public lands and receipts from patent fees, coinage, and miscellaneous sources) are recorded all warrants issued by the Secretary of the Treasury, from time to time, requiring disbursing agents and

(32) These matters of "miscellaneous revenue" are surely entitled to a separate RECORD from that of land sales, if not severally a record for each of them.

(33) This item must be understood, in its liberal acceptation, to include all "miscellaneous" subjects of appropriation connected with the civil department, in contradistinction from the civil list proper, just as if the title of this book had run thus-"Record of civil, diplomatic, and miscellaneous appropriation warrants;" all miscellaneous appropriations, or appropriations under the head "miscellaneous," being for objects connected with the civil service, as distinguished from the military or naval service.

(34) These two classes of warrants might also be deemed properly entitled to be recorded in volumes separate from other warrants; and the proper relations between those several classes of warrants, as at present, be still preserved.

others connected with the civil or diplomatic service, to deposite or repay unexpended balances in their hands, to be carried to their credit under the proper head of appropriation from which the advance or payment had been made.

3. LEDGER FOR CIVIL AND DIPLOMATIC EXPENDITURES. In this ledger are posted all the said expenditures for civil and diplomatic purposes, including the contingencies of foreign intercourse at the disposal of the President, claims otherwise unprovided for, miscellaneous expenditures, and repayment of balances, under their proper heads of appropriation, debiting and crediting the same, respectively, as required to preserve an exact view of the state of balances under each head of appropriation.

(On Naval Expenditures.)

4. RECORD OF Disbursing WarrANTS FOR NAVAL EXPENDITURES. In this book are recorded all pay warrants issued by the Secretary of the Treasury on the Treasurer, for advances or payments to disbursing agents of the navy and marine corps, in pursuance of requisitions from the Secretary of the Navy, under the proper heads of naval appropriations.

5. RECORD OF NAVAL REPAYMENT WARRANTS. In this book are recorded all warrants issued by the Secretary of the Treasury, from time to time, requiring disbursing agents of the navy and marine corps, by request of the Secretary of the Navy, to deposite or repay unexpended balances in their hands, to be carried to their credit under the proper heads of appropriation from which the advances or payments had been made.

6. Ledger of NaVAL EXPENDITURES. In this ledger are posted, under their proper heads of appropriation, all said expenditures for the navy and the marine corps, and the repayments of balances, debiting and crediting the same, respectively, as required to show the exact state of balances under each head of appropriation.

(On Military Expenditures.)

7. RECORD OF DISBURSING WARRANTS FOR MILITARY EXPENDITURES. In this book are recorded all pay warrants issued by the Secretary of the Treasury on the Treasurer, for advances to disbursing agents of the military and Indian departments, or in payment of individual claims, in pursuance of requisitions from the Secretary of War, under the proper heads of the military and Indian appropriations, (except the Chickasaw Indians.)

8. RECORD OF MILITARY AND INDIAN REPAYMENT WARRANTS. In this book all warrants issued by the Secretary of the Treasury, from time to time, requiring disbursing agents of the military or Indian department, by request of the Secretary of War, to deposite or repay unexpended balances in their hands, to be carried to their credit under the proper heads of military or Indian appropriation from which the advances or payments had been made, (including repayments on Chickasaw account.)

9. LEDGER FOR MILITARY AND INDIAN EXPENDITURES. In this ledger are posted all said expenditures on military and Indian account, and the repayments of balances, debiting and crediting the same, respectively, as required to show the exact state of balances under each head of military and Indian appropriation, (including the expenditures and repayments on Chickasaw account.)

(On Chickasaw Expenditures.)

10. RECORD OF DISBURSING WARRANTS FOR CHICKASAW EXPENDITURES.

In this book are recorded all pay

warrants issued by the Secretary of the Treasury on the Treasurer, for advances to disbursing agents on Chickasaw account, or in payment of individual claims, in pursuance of requisitions from the Secretary of War, under the proper heads of appropriation from the Chickasaw fund.

11. RECORD OF CHICKASAW REPAYMENT WARRANTS. In this book (which is at present not a separate book, as the foregoing, but the same volume that is used for military repayment warrants) are recorded all warrants issued by the Secretary of the Treasury requiring agents and others, by request of the Secretary of War, to repay or deposite in the Treasury the unexpended balances in their hands, to be carried to their credit under the proper heads of appropriation on Chickasaw account.

12. LEDGER OF CHICKASAW EXPENDITURES. In this ledger (which at present is not a separate volume, but is the same that is used for the expenditures and repayments on military account) are posted all the expenditures on Chickasaw account, and the repayments of balances, debiting and crediting the same, respectively, as required to show the exact state of balances under each head of appropriation from the Chickasaw fund.

(On unexpended balances.)

13. RECORD OF SURPLUS FUND WARRANTS. (35) In this book (being also for the present the same volume used for the record of civil and diplomatic appropriation warrants above described) are recorded the surplus fund warrants, addressed by the Secretary of the Treasury to the Register and the Comptroller at the end of each fiscal year, requiring them to carry to the surplus fund account, all balances of specific appropriations that remain unexpended for the space of two years after the dates of their respective appropriation.

(E)-Relating to Bonds and Contracts.

V. Books of Registry for Bonds and Contracts connected with the Treasury or Civil Department, approved by the First Comptroller, and filed in his office, viz:

1. REGISTER OF BONDS OF OFFICERS OF THE CUSTOMS. (36) In this book are registered all bonds duly executed by collectors, naval officers, and surveyors of the customs, with an alphabetical index to the

same.

2. REGISTER OF BONDS OF OTHER OFFICERS CONNECTED WITH THE TREASURY. In this book are registered all bonds duly executed by collectors of internal duties and direct taxes, registers and receivers of public money, surveyors general, marshals of the United States, deposite banks, special agents, and United States consuls, officers of the mint and branches, the Treasurer of the United States, the secretary of the Senate, and the clerk of the House of Representatives, the secretaries of territories, &c., &c.; with an alphabetical index to the same.

3. REGISTER OF CONTRACTS. In this book are registered all contracts duly executed with the Treasury Department, such as contracts for building custom houses and light houses, and for supplying light houses with oil, &c.; contracts for building revenue cutters, and furnishing supplies for the same; contracts for building branch mints; for building penitentiaries in territories; and for erecting other public edifices not connected with the military or naval establishments; also, contracts for printing, binding, and supplies of stationery for the Treasury Department, &c., &c.

(F)-Relating to Quarterly Receipts and Expenditures.

VI. Books of Record in relation to the Revision and Settlement of the Quarterly Accounts of Revenue Receipts and Expenditures, viz:

(On Receipts and Expenditures of the Customs.)

1. RECORD OF STATEMENTS OF DIFFERENCES. In this book are recorded all "statements of differences" appearing on the revision and settlement of the quarterly accounts of collectors of the customs, reported by the First Auditor.

2. RECORD OF LETTERS ON REVENUE ACCOUNTS. In this book are recorded all letters to collectors of the customs in relation to the settlement of their quarterly accounts, and transmitting "statements of differences" when they occur; also, all letters to collectors on matters in controversy (37) arising out of items in such settlements, and other matters in controversy connected therewith.

3. RECORD OF DRAFTS OR ORDERS IN FAVOR OF COLLECTORS. In this book, called the Order Book, are recorded all orders or drafts drawn by the Comptroller on collectors of principal districts, in favor of collectors of small districts, for funds to make up the deficiencies of their receipts of revenue to pay the (35) Though the surplus find warrants involve no expenditure, the RECORD of them is introduced here-their most appropriate connection as they suppose the disbursements under the foregoing heads, and show the balances unexpended under each, which they carry to the surplus fund account at the end of two years as mere adjustment warrants: just so are the repayment warrants, which (like war. rants and counter warrants) involve no expenditure, but are introduced in that connection, under the above heads, as being the most appropriate and explanatory, though they are mere adjustment warrants, as they neither expend nor add to the revenue. The remarks in the preceding notes (32) and (34) indicating the propriety of introducing separate records for distinct classes of subjects, apply equally to the record of these warrants, and to other subjects of accounts, &c., in like manner noticed, (in parentheses respectively,) as being recorded in volumes common to various objects; but still more forcibly to the "Miscellaneous Letter Book," which is literally the common carry-all or omnibus for nearly all the letters emanating from the office, on whatever subjects-making an immethodical medley of all sorts, and that without an index, except an alphabetical list of names irrelative to the subjects on which they are addressed; which, if not a self-reproach, would seem to cast reproof or reflection upon the more appropriate subdivisions and discriminations adopted for the like records in most of the other bureaus. But, for this, there is doubtless an ample apology in the fact that the Comptroller of the Treasury and his chief clerk have always been the most laborious officers of the government, and have never had a sufficient remission of their high judicial functions, to look after a critical or economical distribution and classification of the records—leaving that rather to the clerks of the office, charged with those mechanical details, the execution of which, in due season, is the main object after all, however beneficial it might be to improve the manner or the method of it.

(36) For office convenience, the registry of the bonds of officers of the customs is kept in a separate volume from those of other officers connected with the civil department.

(37) This branch of the correspondence on revenue accounts has recently been assigned to a separate record (but under the same title) for the clerical convenience of the office. The contents would seem to call for an appropriate modification of the title.