Washington sentinel., 1853-12-10


and left in the hands of some Of them large
amounts until the settlement of their accounts
The prompt rendition and settlement of these
accounts being deemed Of vital importance to
the correctness of the same and the safety OF
the revenue, il was thought that change
should be effected, if possible. Upon inquiry
and investigation, it was considered that these
accounts could be rendered monthly, and set
tied within the succeeding month. A regula-
ton to that effect was issued, requiring all col
lectors to render monthly accounts from and
after the lst of July, 1853, which accompanies
this report. The accounts for the months of
July, August, and September were rendered,
and settled under this reqnisition; and for the
month of September, all, except those of the
Pacific coast and some small districts on the
Atlantic, were rendered and settled within the
month Of October. The fact was thus ascer-
tanned that it is entirely practicable to have the
accounts all so rendered and settled within the
month, except those on the Pacific coast, which
will require aboat two weeks longer.
There are other reforms as to the manner Of
keeping the books, and the statistical informa,
ton to be derived from the custom-houses, and
the registering Of it in this department, that
may be introduced with advantage to the public
service, but which time and care are required
to bring about and enforce properly.
Attention was also given to those branches
of the department where the accounts of dis
bursting agents and others, owing money to or
having claims against the government, are ad
justed and settled. 1t was found that the Off
cal corps was disorganized, and some of the
bureaus very much out oforder, and greatly in
arrear with the business confded to them.
The table w, which accompanies this report,
exhibits the aggregate Of accounts rendered
and unsettled in each office in the month of
March, 1853, and the amount of them which
were outstanding on the books of the Solicitor
we're accounts unsettled to the aggregate Of
$l32,52l ,7O4 90, and that there had been set
tied an aggregate of $50, 500, l54 so, leaving
balance Of $lO2O2l $40 50 still outstanding
but of these, there are $l4,9lS,S02 36 on the
books Of the Solicitor Of the Treasury, most Of
the accounts having been stated by the audi
tors. For the purpose Of closing these large
balances, the accompanying letter was sent to
the First and Second Comptrollers ofthe Treas
ury and the commissioner of customs. The
settlements will be enforced rs soon as practi-
cable. In 1912, after the duties became paya-
BILE in cash, the duty bonds remaining unpaid
to the debit of the several collectors were
passed to the debit of their successors, and con-
tinued to cucumber their accounts and embar-
rass settlements On the 9th September last,
the commissioner Of customs was directed to
credit the collectors accounts with these bonds,
and open an account for them on the books of
the treasury. These bonds constitute an addi-
tional outstanding sum on the books of the Soil
citor All claims due the United States, after
failure or refusal to pay, are put in suit in
the district where the parties or some Of them
reside, and, except post Office suits, 60 upon
the books of the Solicitor Of the Treasury, and
are collected under his direction.
These uncolected claims, including duty
bonds on the books of the Solicitor, have ac-
cumulated from the commencement Of the
government, and now amount to the large ag-
gregate Of $2l, ,247,5l6 89 No commission or
compensation is allowed to district attorneys
for their collection, and no authority given to
the Secretary upon the subject, or to disencum-
Der the accounts of these accommodating bal
ances It is submitted to Congress that au.
thority might be given to allow compensation
for the collection of these debts, and to com
pound for them when the parties are unable to
pay in full, and there is no fraud, and to have
the lost balances carried to an appropriate ac-
coun
1t was also ascertained that many disbursing
officers had not rendered their accounts within
the three months required by law, whilst many
Of the accounts in the Third Auditors Office had
been in the Office unsettled for one, two, three
four, five, and even more years, and the work
was greatly behind in most of the offices. II
was determined to reform the condition of
these offices as soon as practicable. The first
object to be effected was the prompt transac-
tion Of the current business, and the employ
ment of as large force as could be spared to
bring up the arrearages
The Third Auditors office, under the newly
appointed auditor, r. Burt, charged with the
settlement of a portion of the accounts of the
War Department, was greatly in arrear. He
was required to ascertain the state of its busi-
ness, and put it in the best possible condition
by the meeting of Congress, and make report
up to that time. His report to the 3lst Of
October, 1853, is herewith submitted, and ex-
hibits the condition in which he found his OF.
flee, and that which it had reached on that
day. 1t is due to Mr.. Burt to state that, be-
sides the labor performed, as exhibited in his
report, more correct principles Of accounting
and settling have been introduced, and that he
is entitled to the credit of the reform he has
made. The condition of that office, as appears
by an additional report is, at this time, such as
Mr. Burt anticipated, and now the Office has
olouSH1 up ltS. dfredrdgeS, anu is capable OI
promptly acting upon all the business confded
to it.
The business confded to the Second and
Third Auditors Offices could be more advan-
distributed than it now is, and, it is
believed, to the more prompt dispatch of their
duties. A proposition detailing such parti-
ton accompanies this report and is recon-
mended to the consideration of Congress. Con-
gress, in constituting and carrying out the
Treasury Department, adopted the principle of
having all accounts with and against the govern
nent stated, with report of facts by an audi
tor, and re-examination by one of the comp
trollers, or the commissioner of customs This /
principle has been departed from in allowing
the commissioner of pensions to issue certif-
Gates of allowance to pension agents, and the
pension to be paid without the allowance hav-
ng been revised. The proposed arrangement
gives to the Third Auditor the settlement of all
army accounts, and to the Second Auditor all I
pension accounts, and brings the allowances Of /
pensions by the commissioner under the con-
rol of the Second Auditor and Second Comp
roller, thus restoring uniform action as to all
ii IL, 1. ~