The New York herald., 1874-07-18
TRE SUPPLIES FUND.
Treasury Construction or the Late APP
preparation Acts OF Congress.


WASHINGTON, July II, 1874.
First Comptroller Taylor has addressed the fol-
lowing to Acting Secretary OF the Treasury
COnant:-
Your letter OF the 10Th inst, asking my opinion
on several points relative to tne construction OF
late session OF Congress has been received.
FTst-DOes the NTH section VI the Legislative,
proved June 20, 1874, repeal that portion OF the
section OF the act approved June IL. 1874, which
excepts rom the surplus und unexpended
balances ceftined Dy the proper auditor to be
necessary in the settlement OF accounts reported
to hm oy the Quartermaster's and COmmissary
Section OF the act of June 20 in effect repeas
40 much OF section of the act OF June 10 as is
consistent with It's PROVISIONS. Section OF the
act Of June 10 related to appropriations Tor Quar-
termaster's and UOmmlssary departments, but ex-
cepted from its operation moneys necessary to
Commissary de garments and III process OF settle
ment In the office OF the proper auditor The
fifth section OF the act oil June 20 re ates to and
quires all unexpended balances of apprO prlatlOns
which shall have remained upon the books oI the
Treasury Or Two fiscal years TO be carried to the
surplus iund and covered into the Treasury with
prOvisO exempting certain appropriations from
IN tie exception in article of the act OF June 49,
In this respect the two sections are inconsistent
and the last in date must prevail.
SeCond-What constitutes the permanent, spe-
cltc appropriations which are to continue avail
able until otherwise ordered by Congress, under
the first provlso OF the NTH section OF the act of
June 90 1874?
II Is not necessary to name each appropriation
which may be deemed permanent, specific ap-
preparation; but understand the term to mean
and embrace appropriations for continuing service
to be used untl further action OF Congress, and
the appropriations To continue until the compile
ton Of the work or service Or which they are
made Appropriations for the collection OF reve-
nues from customs, lOr the payment OF interest on
the pubic debt, for steamboat inspectors, for
mariAe hospital service, for refundng duties &c,
are to be deemed permanent. The first consists OF
a fixed sum for each six mouths, the second of
such . sum as may De necessary, and the thlrd and
rt..In rfnhn
examples. others can De readily determined as
questions arise.
contract existing at the date OF the passage Of
tls act the unmenG OF which is not to be pre-
act OF June 20, 1874, and how Is this Office be n
formed OF the existence OF such contractsY 1t is
evident Congress used the word ''contractr in a
limited sense, certainly not IN very broad one.
/ am OF the opinion that Congress meant valid
written contracts existing and In course OF execu-
and unlultiled June 20 1874. IL ls clear that
Congress did not mean all unpaid liabilities stand
ing IN contracts for that would include every thing
and be nc9n,lsient with the limit Which @ Congress
wltn the provisions Of the ath sixth
those provisions still remain in FORCE with the
added restrictions OF the fifth section OF the act Of
ing the latter, that the contracts provided Tor
must have been properly made within the year or
period TO which the appropriations respectively
relate.
This substantially answers the letter OF the
Second Auditor OF the 10Th inst, referred to TINS
Office, as well OF the date. The fact that
money Is due 10 person cannot change the con-
structOn OF the fth section, for Ii 1t we're the IN
tention TO keep appropriations open for their pay
ment that Sc ttion would have very little If any
Orce whatever. Indeed, 1t would add nothing to-.
but probably diminish, the effect Of the legislation
OF 1870.
COMPTROLLER BEoADuEAD's OPINION.
Second Comptroller BrOadhead, upon the ques-
ton submitted to him by the Second Auditor in
regard 10 the adjudication OF claims arising under
the provis Ons OF the Army, Legislative, judicial and
Executive and Sundry Civil Appropriations bills. In
| regard TO carrying appropriations to the surplus
| fund, decides that there are no appropriations
| applicable to the payment OF claims arising prior
to July l. 1872, except permanent, specific appro'
| bOrs, lighthouses, iortiicatiOns, pubic buildings
pay OF the navy and marine corps, and claims
arising under contracts expiring June 20, 1874. Al
other clai MS which arose prior to July i, 1872 are
to be examined and passed upon as heretofore
and the balances found to be due thereon are tC
be certified In detali to the Secretary Of the Treas
| ury for TRANSMISSION to Congress-.