# United States Statutes at Large/Volume 1/3rd Congress/2nd Session/Chapter 48

Chap. ⅩⅬⅧ.—An Act for the more effectual recovery of Debts due from individuals to the United States.
Comptroller may issue notification to debtors, &c.Section 1. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the comptroller of the treasury be, and is hereby authorized to issue a notification to any person who has received monies for which he is accountable to the United States, or to the executor or administrator of such person, if he be deceased, requiring him to render to the auditor of the treasury, at such time as he shall think reasonable, according to the circumstances of the case, within twelve months from the date of such notification, all his accounts and vouchers, for the expenditure of the said monies, and in default thereof, suits shall, at the discretion of the comptroller of the treasury, be commenced for the same, without further notice: And the party sued, as aforesaid, shall be subject to the costs and charges of such suits, whether the ultimate decision shall be in his favour or against him.
Marshals of the districts to serve such notification.Sec. 2. And be it further enacted, That the marshals of the respective districts be, and are hereby authorized and directed to serve the said notifications on the parties therein named, by leaving copies thereof at their respective dwellings, or usual places of abode, at least four months before the time fixed in such notification, for rendering their accounts, as aforesaid, and that the return of the said notifications to the comptroller’s office, with the marshal’s certificate thereon, that such service has been made, be deemed legal evidence in the district or circuit courts, of the proceedings, and for the recovery of costs and charges. Auditor to liquidate account and transmit it to the Comptroller, &c.And that in cases, where accounts shall be rendered to the auditor of the treasury, within the time limited in the notifications aforesaid, he shall immediately proceed to liquidate the credits to be passed for the said accounts, and report the same to the comptroller, with a particular list of any claims which shall have been disallowed by him. And that the comptroller of the treasury immediately proceed to the examination of the credits allowed by the auditor, 1809, ch. 28, sec. 2.and if the same be approved by him, that he cause credit therefor to be passed on the public books. And the comptroller shall also appoint a day, for hearing the claimant on the claims so disallowed by the auditor, as aforesaid.
How suspended credits are to be finally determined on.Sec. 3. And be it further enacted, That a list of all such credits aforesaid, as shall have been claimed, and not admitted by the comptroller, be made out and transmitted to the marshal of the district, where the claimant resides; and that a copy thereof be served on the claimant, or left at his dwelling or last usual place of abode, with notice of the time assigned by the comptroller, for the final hearing, as aforesaid, at least four months before such hearing; of which proceedings, the marshal is hereby directed to transmit an official return to the comptroller. And in case of an omission or neglect, on the part of the claimant, to assign, in writing, or otherwise, his reasons to the comptroller, within the time limited, as aforesaid, why the suspended credits should be admitted, all future claims therefor shall be, and are hereby forever barred. But in case the claimant shall, within the time aforesaid, assign in ​writing, or otherwise, his reasons why the suspended credits should be admitted, the comptroller shall immediately consider the same, and decide thereon, according to the principles of equity, and the usages of the treasury department.
Decision of Comptroller conclusive on all concerned.Sec. 4. And be it further enacted, That in all cases, where the final decision of the comptroller shall be against the claimant, such determination shall be final and conclusive to all concerned.
Approved, March 3, 1795.