The evening times. [volume] (Washington, D.C.) 1895-1902, 1900-01-29


the Philippine Archipelago by the military
authorities Of the United States is awaited
with considerable interest.
The Secretary is directed TO send TO the
Senate copies OF ali Proclamations and or
ders that have been issued or made re-
speeding the collection Of customs. inter
nal and other revenues in those Islands.
the rates and total amounts thereof lists
OF all persons engaged ia the revenue
service, land how such customs. internal
and other revenues have been and are be-
ing disbursed. and whether the same or
any portion thereof have been covered in
TO the Treasury of the United States"
Information required by that portion OF
the resolution quoted above will not be
the least interesting feature OF Secretary
Roots answer. II is officially known that
some $40 c00.000 OF revenues 1as been col
lected by the military authorities in those
Islands, and a natural desir, is felt and
expressed to know how much as been ex-
pended from this large sum. whether all
the items OF expenditure were just and
proper. and where the balances remaining,
if any, have been deposited.
Regarded NJ Trust Funds,
In a certain sense the collie tions consti-
tute trust funds Administered by the mil
itary authorities in the several islands.
and expended for the support of the re-
spective government and the benefit OF
the inhabitants OF the ISLANDS. In a GER
tain other sen Sc the collie, tions are re-
garded as public funds az the United
States. In either case il was Of prime i'm
portance that 10th the receipts and dis
bursements should be properly accounted
for, and Congress so regarded it. And yet
none OF these accounts, either Of receipts
or expenditures. thus far have been pass
ed upon by the regular accounting officers
OF the Treasury Department. OF. as far as
can be ascertained. by any other account
ing official in Washington.
The act making appropriations for the
legislative. executive. aud judicial eNpens-
es of the Government for the current fiscal
year increased the clerical force in the
Office OF the Auditor Of Treasury for tie
War Department by eigthy-nye persons.
from April ! 1892. 20 Marcel 81. 1909. on
account Of increased work incident TO TIE
var with Spain" The act also included
the following provisions.
For the temporary employment of ad-
ditional clerks and messengers in the dis
erection OF the Secretary Of the Treasury,
as may be required in the Office OF the
Auditor for the War Department for the
prompt and efficient auditing OF the ac-
counts OF revenue collected aad disbursed
by military authorities in The West India
islands occupied by the United States
forces $4,000. to be available from and
after April 1, 1893; provided that the Sec
rotary Of the Treasury shall. on the first
Monday in January. 1900. report to Con-
gress the number OF persons employed and
the amount paid to each under this appro-
pridtiOn."
This act was approved on February q
1899. Prior to that. Ia December. 1895
the President by virtue Of his authority as
COmmandeT-in-Chjcf q the Army and Navy
Of the United States. had ordered that
during the military occupation Of certain
Islands in the West Indies an officer o. {. @
army be assigned as collector OF customs
OF said islands. and that all moneys col
legted for customs In the islands be de-
posted with said collector. It was further
ordered.
There shall be appointed an auditor
who shall be stationed az the chief port.
whose duty shall be to examine all en-
tries Of merchandise and II found correct.
10 certify to them. Such auditor shall on
the first OF each month. make a full aud
complete report duly certified to, to Tire
Secretary Of War. OF all expenditures made
thcrefrom, which shall be referred TO the
Auditor of the War Department fer audit
The Executive Order.
The provisions and requirements Of the
Executive order of December. 1898, and the
law Of February -. 1892 were clear and
explicit. They required thar the accounts
should be properly made and certified. and
should be audited by the Auditor Of the
War Department in Washington as the 9th
ct accounts Of that Department are audit
ed.
Congress authorized the employment Of
additional clerks 20 do The work and ap-
propriated money 20 pay for their services. /
and the Secretary Of the Treasury was re-
luired 90 make on the first Monday of Jan
uary. 1900. a report showing the number
Of persons so employed and the amount |
paid to each The law enacted by Con- /
yrcss has not been changed by that body. /
but the Executive order has been modified. /
and the business seems TO have been done /
under the latter. without reference to the /
.equiremnts Of the act OF Congress.
As a result OF enquiries In the Treasury
Department some interesting and accurate.
( not strictly official. information on this
N the winter or early spring of 1899
patch OF accounts was received from Cuba
md in due course referred to the Auditor
n the Treasury for the War Department.
On examination the accounts were found to
consist merely OF a certified statement Of
moneys received and expended by the Col
ectOr OF Customs at Havana and his depu-
les at the SUPPORTS Of entry wholly unsup- 4
ported by vouchers Of any description
According TO the statement large sums Of
money had been received on account of
onnage and other port dues and customs
luties and paid ont for various purposes
Indicated. OF course. the auditor was
obliged to say that he could not audit an
ccount in such a form. because there was
nothing to audit" and he
allied for the vouchers. Weeks passed |
without any reply, and then second call
or the vouchers was made.
Some time afterward ION May .. 1920 |
mother Executive order was obtained By
he Secretary of War. in regard to the
moneys received and disbursed by the in
ular collectors Of customs. which did not
equire that the accounts should be audit
d by the Auditor of the Treasury fcs- the
Mar Department as provided by the act
II February "a, 1888, but provided that
,uch accounts should be audited by insu-
ar auditors appointed by the Secretary %
Var. These auditors are stationed AT Vo-
-ana. Cuba; San Juan. Porto Rico ana
danila. and such reports as they may rem
Ter are sent to the Assistant Secretary of
Mar
The Method of Auditing.
That official. in letter dated May 90.