The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1856-01-06

preserved in printed reports, and important in ss'ab
fishing the consuetion Of sstu and contracts and
the principles OF the common the principles OF elu
~ rules Of evidence and practice for the gude and
htsint Of courts in analogous cases.
nv - we treasury MAKE .her s.a.eu &c
erson required to account who acts In or BY At
tornsy The accountant under the authority OF the
Auditor acts for the United States in tine ascsrtanment
Ct all counter demands set offs which the United States
have sga nat the party and takes the necessary proof to
eabf the same and to countervai the proof OF the
The first question for the decision Of the accountant
when claim or account presented is whether, under
Re attached the presented Is under its urisdi,-
lion, In whole or In part The second to the suh
Cheney me amount returned under the law and egus
atons the legality of the items claimed, and the su
cheney OF the proof offered The third is what demands
or setos the United States against the claimant
person accounting and the proof to sustain the
In the progress his work. the accountant counse with
the chief OF his division or with the auditor
When the account is stated it shoud DC accompanied
by written report tuccn,tly stating the items charged
against the claimant party accounting and the credits
allowed referring to the law and regulations that govern
aso exhibit the items disalowed aud the
why disaowed; and then it should be examined by the
his approval aud then be examined and adjujged BY
the auditor ana approved should be sgned by him.
The auditor has the right to recOmmt the account
the same or ano her accountant with such directions
to the items Of the account the debit and credit side
and the law and evidence he deems requisite to the
The refer Of the the accountant Is the act
OF the Auditor just the references Law and
In equity are the acts Of the courts They considered
as msde under the general rules in force In the Office but
nstome cases are referred with specific in tructions In
all cases OF exrsneous proofthat IT, proof not in
SHOULD be consulted and authorize the proof before
taken.
When the Auditor has finally acted upon the account
and affixed his signature to the same the account with
all the original evidence Documents arguments and re-
ferences Is passed to the Comptroller who, by law is
vested with authority to examine and re Judge the
same In Akl PARTICULARS, not only the
sented made before the Auditor but as the party
claimant or person accounting may make it before him.
as he proper to 1t be made for the
rest of the III tied States The Comptroller therefore,
examines and adjuges the account not solely upon the
account AID report made by the Auditor the evil
dence before HIM but IS the evidence presents the
at the time he decides it.
The practice in The Comptroer's Office is to refer the
accounts and reports &C., received from the Auditor
oee to accountant in the former for
and report and this reference made under the
Jules Office with ch special instructions the
CtmptIo er choose to give the Comptrolers ac-
countaLt finds the account aud report Of the Auditor
cor rect IN an particulars he reports to the Comptro
er ana re On sxamlrailon, approves, he does it by
endolsen ent Under bis hand The then ssed
spd IT, ms the basis Of warrant upon the treasury, ii
the balance be against the United States or a cali for
payment IL the balance be against the claimant or per-
son accounting
proved, and III cases where additional evidence is taken
the accountant Of the Comptroller should the ac
count and make succlnct written report OF the same
character OF the the accountant of the Audi should
make and the Ccmpr 5er, he approves tie &C count
Ie-stsed by his accountant, shoud attach his sgna-
tuTe to the The account thus resta,ed forms the
bssis warrant, call for pay nent in the way
ss ,he Comptroller had approved the stated
by the Auction.
Tie Auditor is entitled to an Independent Judgment
and should exercise it in oil cases. aad the Compr roller
IL ented Ia lite independent judgment, and should
also exercise it, but the decision the Com proer like
that OF all appellate tribunals prevails that of
Auditor. In whe;e they differ the Comptroller
ud have The res1aed in accordance with his
judgment. as upon appeal, and upon the ate of
iacts as presented before him.
The practice grown up Of la.e years. OF the Auditors
changing his conform to the opinion of
The G. mptroer, in violation Of the principles Of ac-
counting established by Congress, and should be
oonsd and the practice mace to conform to the intention
OF Congress- aid the principles OF accounting as estab
lished and origir ally p actised.
The decisions in the Auditors and Comptrouers
p,ice and amt of themsely aud their sue
ctssorf, IN analogous cases. but exist in tradiiiou
or sort OF treasury common law Ia the memory
81 experts in the several offices. II is true that
f.me OF the CfmpuoleIs haze kept record of their
decisions in Of difficulty, and these have serTed
precedents in like cases, and cases inyolyisg like
IiiLciples The decisions Of the Auditors and Comp
rollers, and paricula y hose of the Comptroliers il
hey existed in liinted reports, would give more uni
i nifty to the action of the Treasury. Tie Auditors and
their accountants and the Comptrollers and their &C.
countans left to these unreported decisions the
what is tight in the particular II is therefore
not surprising that uniform action has 1t been had in
he accounting Offices If the Treasury, and that the
ures from uniformity have been greater than those
which usually take place in the decisions OF courts of
,sw equity Nor. ever in the extension of the busi
Of accounting, the examination OF the accounts
stated in ire first Il stance by The Auditor and then BY
TIE Comptroller on appeal, has in many been
emitted, lie Auditor and ComptI oller sgbiDg their
the sh Of the account stated by their respec
tive accountansthus ening the door and increasing
the char of from correct principles in
nn s ON sns
the sbhy Of he accountant has been abandoned bat
has tea recently re toIsd in accounts stated for suit
del the authority of letter No &c. which
This report. II would certainly be desirable to have
zach stated account accompanied by cnct written
report 1e.erripg the law and the evidence under
which the d, bits aud credits have been allowed and els
allowed, and Zach stated account and report examined
Ind adj dged first by the Auditor, and then by the
ttmptl oler and the principles OF accounting the
ntssuiy established by law fully ard fairly carried
cut. Tie accounts stated OF moneys paid into the
Insswy row snouIt to ever $40 coo Coo annually;
and OF the moneys psd and expended to about
ssme sum; ill If which il passed upon ia the first in.
sarce in the Offices Of the Auditors o! the Treasury
end afterwards upon appeal by either The First
secord Compt Oilers by the Commissioned Customs
To co situ'e god Auditor and coed Comptroller,
q.nts ,gsl ability Of hgh order special knowledge
eoVptd with unaba,ig industy, unloading integrity,
and iT,npitude Of decision scarcely less be
ard Con proeis spd the accountants under them
sttue the safeguard Of tie Ma opa Treasury, and have
tu ested oIamor. 1t is submitted with their decreased
business and the char GO in the value of money, that
the Auditors and Couptrt ers do not receive ace
ought TO Ics,ess and the duties they haze to
Gischa}ge In ny ormer report, the attention Of Con
Press called to the fact that the duties Of the aut
under existing laws not properly divided; and
nc nventnc.s exits ed in the present distribution Of
cu,es, and particularly in the army accounts, part of
viii setiled 10 lie Second Auditors office, and
part in the I'D, to III Ger ain delay in the
Of accounts This could be Iemeded by giving the Secre-
taIy Of the Treasury authority with the sanction Of the
President to make the proper division and arrangement
# business gst the eseral auditors and comptrol
lers, ard report IL 10 Congress.
Tie system OF accounting at the treasury ia easy of
comprehension and as well calculated to frauds
correct and secure proper execution of the laws
any that ud be devised and might be extended to
al Il o7e aiops Of the government without inconven
aud to the greater security of the national treasury
and rational domain. There would be no just
why the fixed salaries of all the officers
mt She rd be passed upon by Auditor and then by
Comptroller before warrant be issued for pay
n ent: that the Commissioner of Pensions and the
Commissioner Of Public Lands should have the right to
uIon the evidence and grant pensions out Of the
tIasuiy and bounty and warrants for much Of the
public domain, without uhjectDg their action upon the
evder and the law 10 the examination and revision OF
comptroller. II may be that this want Of revision has
been the Of many Of the frauds pracfsed In obtain