The Madisonian. [volume] (Washington City [D.C.]) 1837-1845, 1841-11-13

not in our judgment diminish the powers to Auditor
and Comptroller, given in the first two-they divide
duties, create additional officers, Auditors Comptro
lers, Treasury Agent, Solicitors but the powers and
duties of Auditor and Comptroller, in adjusting ac-
counts, are left undminished and these powers and
duties are also those Of succeeding Auditors and
Comptrollers.
By the first of those organic laws, vol. 2, page 49,
the Auditors to receive and adust accounts to certify
to the balance, to send accounts vouchers and cerf
cate of balance to the Comptroller for his decision
and any one dissatisfied with the Auditors statement
may, within six months, appeal to the Comptroller
against the Auditors settlement.
The second of these laws, (vol. 2 page 5O3,) d.
reefs the Comptroller to appoint day for claimants
to assign reasons claims dsallowed by the Audi |
tor which the Comptroller is bound TO consider "and
to decide thereon according principles Of equity and
the usages Of the Treasury Department e. the Ac-
counting Department, which is made part OF the
Treasury Department.
In vol. A, page 22l, the Comptroller has authority
to direct settlements at any time when he thinks fur
Their delays would be injurious the United States
These principles Of action appear sufficient for all
purposes well adapted produce just and satisfactory
DECISIONS and to secure the United States without
wrong to the citizen. -
lst. BY the power to direct settlements at any
time.
ID. By the duty of the Auditor to audit accounts
and report balances This Office stands as the Uni
ted States advocates he has equitable Jurisdiction
| he is to audit rgidly according to law. Thus the
United States side of the question is vigorously main
| tanned. ..., ~. e..
L o. n =.
opposition to the decisions of the Auditor Thus the
rights Of the citizen vigorously maintained.
A. By requiring the Comptroller, after having heard
both paties to decide according to principles of equi
ty and established usages justice is to be done to both
parties and decisions can be based upon ground not
readily controverted, aording good for dis
| content. 'r ~ ."
The theory, as above exposed, is certainly good,
and the practice if consistent with it, should be good
also.
But it is a common observation of many years, that
there is branch of Executive administration which
generates SO many dscontens and much bitterness
of feeling as the Accounting branch Why should
this be the case if law and equity and usage re-
spected in the adjustment of accounts.
Why is it that, in almost every suit, particular
ly War Department cases that courts and juries de-
eide against the decisions of the Accounting Depart
ment that the tables of Committees of Congress lit
orally groan with petitions for redress and the table
of the Secretaries ALSO If law andeq uty and usage
were regarded could such be the case Such results,
however, do exist, and cannot be without cause.
If the cause be defective organization, law should
be appealed for the remedy; if be defective prac
tice, executive regulation should correct this ev H.
The evlshas been supposed to be in the laws, and
projects have been before Congress for creating
court of claims But the jurisdiction of such court
cannot 60 beyond law, equity and usage 1t could not
have more power. Such power is already possessed
by the Accounting Department, and such power is
adequate to the satisfactory adjustment of all claims
Adequate power is then already possessed.
Nevertheless the evil spoken of exists this power
then adequate to its redress is not exercised the
mass of business is beyond its action If the latter,
the remedy is in increase of aborng force if the
former in Executive direction requiring the proper
power to be exercised.
And if the former, the practice will show it let
then, see what that practice is.
First the Auditor examines the accounts rigorous
ly and rigidy, he is in duty bound to do If
charges vouchers objected to, he reports these
to the Comptroller So far good. But what does
the Comptroller? Does he call upon the claimant
to assign against the objections ofthe Audto2
Does he inform him Of those objections Does he
decide upon the according principles ofequity,
and the usages of the Department No! He simply
approves of all the Auditor has done, and the first
knowledge which claimant has of objections by the
Auditor is also with confirmation by the Comptrol-
| l,~ol ,bo, .of, ho, Ia
has been tried without hearing and condemned. =
To whom shall he appeal for redress To the Comp
toller says the law, but the'Comproler has already
preudged the case, and without hearing, and there
by destroyed the impartial character of his action
To Congress Look at the claims already before that
body, and ask, with what hope? To Secretary
why should he be called upon to exercise accounting
| duties2
We thus see the cause of this extensive and in
creasing mass of dissatisfaction.
| Having ascertaned the cause can propose re-
medy-not in any new legislation, but in requiring
existing laws to be executed intended, and in pro-
per spirit This last is completely within the limit of
Executive power.
Let, then
1st The Auditor be directed to report his list of ba
lances and dsaowances usual to the Comptroller,
and in all cases of disallowances or objections to
claims charges, to accompany his report with his
reasons stated IN detail
3D. The Comptroller to transmit this list of disal-
lowances with the Auditors reasons to the claimant
agent, or party interested and to require him, by
given day, to furnish reply.
Sd. The reply being received, the Comptroller to
consider the same with the Auditors reason, and to
decide thereon.
4th. To require the Auditors to adjust all accounts
received in their offices as practicable, and
within, at farhest, the next quarter after the same
have been received. And in accounts are not
adjusted in that time to report all such cases to the
Comptroller with causes of delay which report shall