The Madisonian. [volume] (Washington City [i.e. Washington, D.C.]) 1837-1845, 1839-03-23

me following examination OF the Comptroller places
,As position beyond cavl and leaves as well the Az
dior the Comptroller without apology for any ne.
gee, Of duty in relation to the bond accounts Of col
leeiors
Examined Ly Mr. Smith
Question 81 Please exsmine the following extract,
and say y he true copy from circular Of the First
Comptroller 10 collectors, Laysl officers and SUI
veyors," dated August s. 1922 and il YEA state whe
u ever, iis requirements have been modified or repeal
ed
Frequent calls being made by Congress on the
oficee Of The Treasury for information respecting
duty bonds outstanding duty bonds in suit, &c, and
anticipating that similar calls will continue 10 lie made
Of subsequent sessions il has been concluded in order
10 facilitate this object also TO be IN possession OF
more precise information, from time 10 time Of the
existing stale Of oil cus,om.house honds to keep
register OF the Treasury Of all SUCH bonds that any
information in relation 10 them, those points which
may hereafter be required, can be given by this Depart
ment, without recurring IN the first instance hereto
fore, 10 the collectors of the customs.
To make this register complete il will he necessary
10 obtain from the several collectors lists Of the bonds
which have been taken in their districts, respectively
and which may remain due and unpaid on the 3Olh
September next
These lists you are requested to furnish. according
y with little delay after that day as prac tcable OBJ
serving the accompanying forms.
1.-The usual quarter-yearly bond accounts, which are
TO be rendered for the quarter ending the 30h proxmo
and thereafter will contain all the information which
may be necessary to keep the register alluded TO- pro-
vided care be taken by the collectors that specifca-
ton be always made at the end Of each bond account
showing what part Of the balance Of bonds outstanding
consists in bonds not due. and what part in bonds put
in suit.
"Having reason to believe that, by this arrange
ment, the collectors will be saved great dea lof
trouble and labor hereafter II is hoped that every
exeron will be made that the lists now required be
rs perfect as possible"
Answer. ! have examined the above "extract,"
and find il 10 be true copy from circular Of the
First Comptroller 10 collectors naval officers and
surveyors, dated August 5, lS22-a part Of the re-
cords of the Comptrollers office. Its requirements
have never been repealed nor essentially modified.
The contemplated Register" of bonds was TO be
annexed copy (marked AZ Of paper on file in the
Complroller's Office, dated 9Th October, $780, sign
ed r. Harrison, late Auditor.
A.
In the year 1922 10 acas disc0rered that some COLI
etors Of The Customs had been in The practice Of making
false returns 10 The Treasury BY retaining coNiiRn
ing IN their account bands outstanding, nhich had
been actually paid thereby increasing The balance of
their quarterly accounts in bonds, and diminishing
The same proportion that Of cash on hand. With a
view to the possession of means TO check and pre-
such practice thereafter il was, conference
between The accounting officers and Mr. Secretary
Crawford land think al my suggestion, j arranged
that register should be kept in the AUDITORS Office
of all bonds then existing as we'll as OF those to be
| subsequently, taken and discharged In the several
collection districts.
In pursuance of'this arrangement, the collectors
required by circular of the Comptroller dated
August 5, 1922, to make out and forward full and
complete list OF all bonds which should remain un-
paid in their respective districts Oh the Both Sep,em-
Der following. As these lists came in they were
entered in the appropriate registers; and the same
course has obtained with respect 10 those since pc
rodicay received with the quarterly returns Of the
collectors.
Thisarrangement wasdeemed the more necessary
in consequence of the loss Of accounts by the de
struclon of the Treasury building in The year 1914;
and II is believed 10 have effected BESIDES the saving
of much money TO the United States.
r. HARRISON.
AUDToRs OFFICE, October 81, 1880.
Answer continued. The Comptroers Office had
been many years in the practice Of receiving the
public accounts which ought properly, and accord
ing TO law to have been sent By the officers direct to
the Auditor. On the Isl March, 1880, this errone-
Gus practice was corrected by circular Instructions
from the c mptroller's office, "a copy of which is
annexed, marked B y and since that lime the public
accounts have been received by the Auditor.
b.
[cTRcuLAR]
TaEAsuaY DEPARTMENT,
Conptroiler'S Office, March l, 1880.
SIR: II has been the practice, since the commence
ment Of the Government originating, il is presumed,
in Treasury regulation, for all officers whose
counts were 10 be settled in this Department 10 rem
The reason of this practice cannot be we'll ac.
counted for because the 9Th section Of the ACT OF I'd
September, 1882 TO establish the Treasury Depart
ment, directs that il shall be the duty OF the Auditor
There being but one Auditor at that time 10 receire
all public accounts, and aer examination TO ccrti-
fy The balance and transmit the accounts, with the
vouchers and certificate TO the Comptroller, for his
decision ihereon;" and The 4lh section of the act Of
Sd March, 1917 TO provide for the prompt settlement
fpubc accounts, directs "lhat il shall be the duty
OF the Fira auditor To reeeire all accounts accrung
in the Treasury Department, and, after examination,
to pursue the same course with that required in the
first-m mentioned act"
!. The practice which thus obtained being in opera
tion at the time came into office, was acquiesced
in, and has been continued since but the great
accumulation of the business of this Office induced
an investigation 10 ascertain whether II could NOT be
relieved from some part of it.; when, the laws refer
red 10 being brought into view, it was, upon con-
suation with the Secretary Of the Treasury, con-
cluded 10 be the correct construction that according
TO their requirements, all accounts to be reported
upon by the First Auditor should be transmitted di-
rectly TO him. This course you will be pleased 10
adopt in future, commencing with your returns Tor
the first quarter of The present year TO which an ex-
ception is TO be made in relation 10 the annual ac-
counts Of emoluments and expenditures OF the col
ecors, naval officers, and surveyors, required by the
ID section of the compensation act OF ID March,
1882 the form of which is suboined 10 the circular
from this Department to those officers, under date Of
the 25th August, 1923.
4 hese accounts are ds heretofore, 10 De TanSInit-
ted to this office, for the object stated in the section
referred to.
1t is deemed proper on this occasion, TO inform
you, in order thai you may not nsdirect your ac-
counts and returns, that Richard Harrison, Esq, is
the First Auditor of the Treasury.
Respectfully,
JOS. ANDERSON, Comptroller.
Answer continued. The term "this Department."
ii in the extract from the circular of Aug
5, 1922 is always used by The Comptroller in refe-
IN he TNre0S INF of
which The Comptroller's office is frequently the me-
dunn of conveying instructions or collecting infor-
nation. When the Comptroller's Office proper is
meant the term used BY the Comptroller in his
municaons is 'ths Office"
The frauds practised by Mr.. Swartwout, in re-