Chapter XC. *to provide for the better Organization of the Treasury, and for the Collection, Safe-Keeping, Transfer, and Disbursement of the public Revenue.* Aug. 6, 1846
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Chap. XC.— An Act *to provide for the better Organization of the Treasury, and for the Collection, Safe-Keeping, Transfer, and Disbursement of the public Revenue.* Aug. 6, 1846. Whereas, by the fourth section of the act entitled “An Act to establishPreamble.1789, ch. 12. the Treasury Department,” approved September two, seventeen hundred and eighty-nine, it was provided that it should be the duty of the treasurer to receive and keep the moneys of the United States, and to disburse the same upon warrants drawn by the Secretary of the Treasury, countersigned by the comptroller, and recorded by the register, and not otherwise: and whereas it is found necessary to make further provisions to enable the treasurer the better to carry into effect the intent of the said section in relation to the receiving and disbursing the moneys of the United States:
Therefore— *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, *That the rooms prepared and provided in the new treasury building at the seatThe treasury of the U. S. designated. of government for the use of the treasurer of the United States, his assistants, and clerks, and occupied by them, and also the fireproof vaults and safes erected in said rooms for the keeping of the public moneys in the possession and under the immediate control of said treasurer, and such other apartments as are provided for in this act as places of deposit of the public money, are hereby constituted and declared to be the treasury of the United States.
And all moneysMoneys paid into same, subject to the draft of the treasurer. paid into the same shall be subject to the draft of the treasurer, drawn agreeably to appropriations made by law. Sec. 2. *And be it further enacted,* That the mint of the UnitedU. S. mint at Philadelphia and brunch mint at New Orleans made places of deposit. States in the city of Philadelphia, in the State of Pennsylvania, and the branch mint in the city of New Orleans, in the State of Louisiana, and the vaults and safes thereof, respectively, shall be places of deposit and safe-keeping of the public moneys at those points, respectively; and the treasurer of the said mint and branch mint, respectively, for theTreasurers of the mint and branch mint to be assistant treasurers.
Their powers and duties. time being, shall be assistant treasurers under the provisions of this act, and shall have the custody and care of all public moneys deposited within the same, and shall perform all the duties required to be performed by them, in reference to the receipt, safe-keeping, transfer, and disbursements of all such moneys, according to the provisions hereinafter contained. Sec. 3. *And be it further enacted,* That the rooms which werePlaces of deposit and assistant treasurers for New York and Boston.
Their powers and duties. directed to be prepared and provided within the custom-houses in the city of New York, in the State of New York, and in the city of Boston, in the State of Massachusetts, for the use of receivers-general of public moneys, under the provisions of the act entitled “An Act to provide for the Collection, Safe-Keeping, Transfer, and Disbursement, of the public Revenue,” approved July 1840, ch. 41.fourth, eighteen hundred and forty,1840, ch. 41. shall be for the use of the assistant treasurers hereinafter directed to be appointed at those places respectively; as shall be also the fireproof vaults and safes prepared and provided within said rooms for the keeping of the public moneys collected and deposited with them respectively; and the assistant treasurers, from time to time appointed at those points, shall have the custody and care of the said rooms, vaults, and safes, respectively, and of all the public moneys deposited within the same, and shall perform all the duties required to be performed by them, in reference to the receipt, safe-keeping, transfer, and disbursement, of all such moneys, according to the provisions of this act.
Sec. 4. *And be it further enacted,* That the offices, with suitablePlaces of deposit and assist-ant treasurers al Charleston, and St. Louis. Their powers and duties. and convenient rooms, which were directed to be erected, prepared, and provided, for the use of receivers-general of public money, at the 60expense of the United States, at the city of Charleston, in the State of South Carolina, and at the city of St. Louis, in the State of Missouri, under the act entitled “An Act to provide for the Collection, Safe-Keeping, Transfer, and Disbursement, of the public Revenue,” approved July fourth, eighteen hundred and forty, shall be for the use of the assistant treasurers hereinafter directed to be appointed at the places abovenamed: as shall be also the fire-proof vaults and safes erected within the said offices and rooms for the keeping of the public money collected and deposited at those points respectively; and the said assistant treasurers, from time to time appointed at those places, shall have the custody and care of the said offices, vaults, and safes, erected, prepared, and provided, as aforesaid, and of all the public moneys deposited within the same, and shall perform all the duties required to be performed by them, in reference to the receipt, safe-keeping, transfer, and disbursement, of all such moneys, according to the provisions hereinafter contained.
Sec. 5. Four assistant treasurers to be appointed, who snail hold their offices for four years. *And be it further enacted,* That the President shall nominate, and by and with the advice and consent of the Senate appoint, four officers to be denominated “assistant treasurers of the United States,” which said officers shall hold their respective offices for the term of four years, unless sooner removed therefrom; one of which shall be located at the city of New York, in the State of New York;
Location of assistant treasurers.one other of which shall he located at the city of Boston, in the State of Massachusetts; one other of which shall be located at the city of Charleston, in the State of South Carolina; and one other at St. Louis, in the State of Missouri. And all of which said officers shall give Shall give bonds.bonds to the United States, with sureties, according to the provisions hereinafter contained, for the faithful discharge of the duties of their respective offices.
Sec. 6. The treasurer, assistant treasurers, and other officers having the custody of public moneys, required to keep tho same safely, &c., and faithfully and promptly to make such payments and transfers as are required to be made, &c. *And be it further enacted,* That the treasurer of the United States, the treasurer of the mint of the United States, the treasurers, and those acting as such, of the various branch mints, all collectors of the customs, all surveyors of the customs acting also as collectors, all assistant treasurers, all receivers of public moneys at the several land offices, all postmasters, and all public officers of whatsoever character, be, and they are hereby, required to keep safely, without loaning, using, depositing in banks, or exchanging for other funds than as allowed by this act, all the public money collected by them, or otherwise at any time placed in their possession and custody, till the same is ordered, by the proper department or officer of the government, to be transferred or paid out; and when such orders for transfer or payment are received, faithfully and promptly to make the same as directed, and to do and perform alt other duties as fiscal agents of the government which may be imposed by this or any other acts of Congress, or by any regulation of the treasury department To act as pension agents.made in conformity to law; and also to do and perform all acts and duties required by law, or by direction of any of the Executive departments of the government, as agents for paying pensions, or for making any other disbursements which either of the heads of those departments may be required by law to make, and which are of a character to be made by the depositaries hereby constituted, consistently with the other official duties imposed upon them.
Sec. 7. Treasurer of U. S., treasurers of the mint and branch mint, and assistant treasurers, to give bond. *And be it further enacted,* That the treasurer of the United States, the treasurer of the mint of the United States, the treasurer of the branch mint at New Orleans, and all the assistant treasurers hereinbefore directed to be appointed, shall respectively give bonds to the United States faithfully to discharge the duties of their respective offices according to law, and for such amounts as shall be directed by the Secretary of the Treasury, with sureties to the satis-61faction of the solicitor of the treasury; and shall, from time to time, renew, strengthen, and increase, their official bonds as the Secretary of the Treasury may direct, any law in reference to any of the official bonds of any of the said officers to the contrary notwithstanding.
Sec. 8. *And be it further enacted,* That it shall be the duty of theSecretary of Treasury to re-quire the several other depositaries to give bonds, &c. Secretary of the Treasury, at as early a day as possible after the passage of this act, to require from the several depositaries hereby constituted, and whose official bonds are not hereinbefore provided for, to execute bonds, new and suitable in their terms, to meet the new and increased duties imposed upon them respectively by this act, and with sureties and in sums such as shall seem reasonable and safe to the solicitor of the treasury; and from time to time to require such bondsSuch bonds may be renewed, strengthened, and increased. to be renewed and increased in amount, and strengthened by new sureties, to meet any increasing responsibility which may grow out of accumulations of money in the hands of the depositary, or out of any other duty or responsibility arising under this or any other law of Congress.
Sec. 9. *And be it further enacted,* That all collectors and receiversCollectors and receivers of the public money to pay over the same, and to whom. of public money, of every character and description, within the District of Columbia, shall, as frequently as they may be directed by the Secretary of the Treasury, or the Postmaster-General so to do, pay over to the treasurer of the United States, at the treasury, all public moneys collected by them, or in their hands; that all such collectors and receivers of public moneys within the cities of Philadelphia and New Orleans shall, upon the same direction, pay over to the treasurers of the mints in their respective cities, at the said mints, all public moneys collected by them, or in their hands; and that all such collectors and receivers of public moneys within the cities of New York, Boston, Charleston, and St.
Louis, shall, upon the same direction, pay over to the assistant treasurers in their respective cities, at their offices, respectively, all the public moneys collected by them, or in their hands, to be safely kept by the said respective depositaries until otherwise disposed of according to law; and it shall be the duty of the said Secretary andSecretary of the Treasury and Postmaster-General to direct such payments. Postmaster-General respectively to direct such payments by the said collectors and receivers at all the said places, at least as often as once in each week, and as much more frequently, in all cases, as they in their discretion may think proper.
Sec. 10. *And be it further enacted,* That it shall be lawful for theSecretary of Treasury may make transfers of the public moneys. Secretary of the Treasury to transfer the moneys in the hands of any depositary hereby constituted to the treasury of the United States, to be there safely kept, to the credit of the treasurer of the United States, according to the provisions of this act; and also to transfer moneys in the hands of any one depositary constituted by this act to any other depositary constituted by the same, at his discretion, and as the safety of the public moneys, and the convenience of the public service,The Postmaster-General authorized to make transfers of moneys belonging to the post-office department.Depositaries to keep separate and distinct accounts of the moneys of the post-office department.The treasurer may draw on any depositary.Depositaries to make returns to the treasury and post-office departments. shall seem to him to require; which authority to transfer the moneys belonging to the post-office department is also hereby conferred upon the Postmaster-General, so far as its exercise by him may be consistent with the provisions of existing laws; and every depositary constituted by this act shall keep his account of the money paid to or deposited with him, belonging to the post-office department, separate and distinct from the account kept by him of other public moneys so paid or deposited.
And for the purpose of payments on the public account, it shall be lawful for the treasurer of the United States to draw upon any of the said depositaries, as he may think most conducive to the public interest, or to the convenience of the public creditors, or both. And each depositary so drawn upon shall make returns to the treasury and post-office departments of all moneys received and paid 62by him, at such times and in such form as shall be directed by the Secretary of the Treasury or the Postmaster-General.
Sec. 11. Examinations to be made of the books, &c of the depositaries. *And be it further enacted,* That the Secretary of the Treasury shall be, and he is hereby, authorized to cause examinations to be made of the books, accounts, and money on hand, of the several depositaries constituted by this act; and for that purpose to appoint Compensation of examiners.special agents, as occasion may require, with such compensation, not exceeding six dollars per day and travelling expenses, as he may think reasonable, to be fixed and declared at the time of each appointment.
Examinations, how to be made.The agents selected to make these examinations shall be instructed to examine as well the books, accounts, and returns, of the officer, as the money on hand, and the manner of its being kept, to the end that uniformity and accuracy in the accounts, as well as safety to the public moneys, may be secured thereby. Sec. 12. Additional examinations to be made, and how. *And be it further enacted,* That, in addition to the examinations provided for in the last preceding section, and as a further guard over the public moneys, it shall be the duty of each naval officer and surveyor, as a check upon the assistant treasurers, or the collector of the customs, of their respective districts; of each register of a land office, as a check upon the receiver of his land office; and of the director and superintendent of each mint and branch mint, when separate offices, as a check upon the treasurers, respectively, of the said mints, or the persons acting as such, at the close of each quarter of the year, and as much more frequently as they shall be directed’ by the Secretary of the Treasury to do so, to examine the books, ac-counts, returns, and money on band, of the assistant treasurers, collectors, receivers of land offices, treasurers of the mint, and each branch mint, and persons acting as such, and to make a full, accurate, and faithful return to the treasury department of their condition.
Sec. 13. Necessary expenses for clerks, chests, &c. allowed. *And be it further enacted,* That the said officers, respectively, whose duty it is made by this act to receive, keep, and disburse, the public moneys, as the fiscal agents of the government, may be allowed any necessary additional expenses for clerks, fire-proof chests or vaults, or other necessary expenses of safe-keeping, transferring, All such expenses to be first authorized by the Secretary of the Treasury.and disbursing, said moneys; all such expenses of every character to be first expressly authorized by the Secretary of the Treasury, whose directions upon all the above subjects, by way of regulation and other, wise, so far as authorized by law, are to be strictly followed by all the said officers: *Provided,* That the whole number of clerks to be appointed Number and compensation of clerks.by virtue of this section of this act shall not exceed ten; and that the aggregate compensations of the whole number shall not exceed eight thousand dollars; nor shall the compensation of any one Post, p. 297.clerk so appointed exceed eight hundred dollars per annum.
Sec. 14. Secretary of Treasury may transfer balances remaining with present depositaries.Proviso. *And be it further enacted,* That the Secretary of the Treasury may, at his discretion, transfer the balances remaining with any of the present depositaries to any other of the present depositaries, as he may deem the safety of the public money or the public convenience may require: *Provided,* That nothing in this act shall be so construed as to authorize the Secretary of the Treasury to transfer the balances remaining with any of the present depositaries to the depositaries constituted by this act before the first day of January next: *And provided,* Proviso.That, for the purpose of payments on public account, out of balances remaining with the present depositaries, it shall be lawful for the treasurer of the United States to draw upon any of the said depositaries as he may think most conducive to the public interests, or to the convenience of the public creditors, or both.
Sec. 15. Payments to the U. S. and for patents, to whom to be made. *And be it further enacted,* That all marshals, district attorneys, and others having public money to pay to the United States, and all patentees wishing to make payment for patents to be issued, 63may pay all such moneys to the treasurer of the United States, to the treasurer of either of the mints in Philadelphia or New Orleans, to either of the other assistant treasurers, or to such other depositary constituted by this act as shall be designated by the Secretary of the Treasury in other parts of the United States to receive such payments, and give receipts or certificates of deposit therefor.
Sec. 16. *And be it further enacted,* That all officers and otherEntries to be made of the public moneys other than those of the post-office department. persons, charged by this act, or any other act, with the safe-keeping, transfer, and disbursement, of the public moneys, other than those connected with the post-office department, are hereby required to keep an accurate entry of each sum received, and of each payment or transfer; and that if any one of the said officers, or of those connectedFelony, to use, loan, or deposit in a bank, &c. public money.Punishment. with the post-office department, shall convert to his own use, in any way whatever, or shall use, by way of investment in any kind of property or merchandise, or shall loan, with or without interest, or shall deposit in any bank, or shall exchange for other funds, except as allowed by this act, any portion of the public moneys intrusted to him for safe-keeping, disbursement, transfer, or for any other purpose, every such act shall be deemed and adjudged to be an embezzlement of so much of the said moneys as shall be thus taken, converted, in-vested, used, loaned, deposited, or exchanged, which is hereby declared to be a felony; and any failure to pay over or to produce the public moneys intrusted to such person shall be held and taken to be *primaEvidence of embezzlement facie* evidence of such embezzlement; and if any officer charged with the disbursements of public moneys shall accept, or receive, or transmit to the treasury department to be allowed in his favor, any receipt or voucher from a creditor of the United States, without having paid to such creditor, in such funds as the said officer may have received for disbursement, or such other funds as he may be authorizedPayment in other funds to be conversion. by this act to take in exchange, the full amount specified in such receipt or voucher, every such act shall be deemed to be a conversion by such officer to his own use of the amount specified in such receipt or voucher; and any officer or agent of the United States, and all persons advising or participating in such act, being convicted thereof before any court of the United States of competent jurisdiction, shall be sentenced to imprisonment for a term of not less than six monthsPunishment. nor more than ten years, and to a fine equal to the amount of theWhat shall be sufficient evidence to show a balance, on a charge of embezzlement. money embezzled.
And, upon the trial of any indictment against any person for embezzling public money under the provisions of this act, it shall be sufficient evidence, for the purpose of showing a balance against such person, to produce a transcript from the books and proceedings of the treasury, as required in civil cases, under the provisions of the act entitled “An Act to provide more effectually for the Settlement of Accounts between the United States and Receivers of public Money,” approved March third, one thousand seven hundred and1797, ch. 20. ninety-seven; and the provisions of this act shall be so construed as to apply to all persons charged with the safe-keeping, transfer, or disbursement, of the public money, whether such persons be indicted as receivers or depositaries of the same; and the refusal of such person, whether in or out of office, to pay any draft, order, or warrant, which may be drawn upon him by the proper officer of the treasury department, for any public money in his hands belonging to the United States, no matter in what capacity the same may have been received or may be held, or to transfer or disburse any such money promptly, upon the legal requirement of any authorized officer of the United States, shall be deemed and taken, upon the trial of any indictment against such person for embezzlement, as *prima facie* evidence of such embezzlement.
Sec. 17. *And be it further enacted,* That, until the rooms, offices, 64Until the rooms, &c., directed to be prepared by the first four sections of this act can be constructed, others to be procuredvaults, and safes, directed by the first four sections of this act to be constructed and prepared for the use of the treasurer of the United States, the treasurers of the mints at Philadelphia and New Orleans, and the assistant treasurers at New York, Boston, Charleston, and St. Louis, can be constructed and prepared for use, it shall be the duty of the Secretary of the Treasury to procure suitable rooms for offices for those officers at their respective locations, and to contract for such use of vaults and safes as may be required for the safe-keeping of the public moneys in the charge and custody of those officers respectively, the expense to be paid by the United States.
And whereas, by the thirtieth section of the act entitled “An Act to regulate the Collection of Duties imposed by Law on the Tonnage of 1789, ch. 5.Ships or Vessels, and on Goods, Wares, and Merchandises, imported into the United States,” approved July thirty-one, seventeen hundred and eighty-nine, it was provided that all fees and dues collected by virtue of that act should be received in gold and silver coin only; and whereas, also, by the fifth section of the act approved May ten, eighteen 1800, ch. 55.hundred, entitled “An Act to amend the Act entitled ‘An Act providing for the Sale of the Lands of the United States in the Territory North-west of the Ohio, and above the Mouth of Kentucky River,’” it was provided that payment for the said lands shall be made by all purchasers in specie, or in evidences of the public debt; and whereas, experience has proved that said provisions ought to be revived and en-forced, according to the true and wise intent of the constitution of the United States.— Sec. 18.
On and after Jan. 1, 1847, the duties, taxes, &c, accruing to the U.S. shall be paid in gold and silver coin, or in treasury notes. *And be it further enacted,* That on the first day of January, in the year one thousand eight hundred and forty-seven, and thereafter, all duties, taxes, sales of public lands, debts, and sums of money accruing or becoming due to the United States, and also ail sums due for postages or otherwise, to the general post-office department, shall be paid in gold and silver coin only, or in treasury notes issued under the authority of the United States: *Provided,* That Monthly publication.the Secretary of the Treasury shall publish, monthly, in two newspapers at the. city of Washington, the amount of specie at the several places of deposit, the amount of treasury notes or drafts issued, and the amount out-standing on the last day of each month.
Sec. 19. On and after April 1, 1847, all payments to be made in gold and silver coin, or in treasury notes, if the creditor agrees to receive them.Violations of this and the preceding section to be reported to the President, and to Congress. *And be it further enacted,* That on the first day of April, one thousand eight hundred and forty-seven, and thereafter, every officer or agent engaged in making disbursements on account of the United States, or of the general post-office, shall make all payments in gold and silver coin, or in treasury notes, if the creditor agree to receive said notes in payment; and any receiving or disbursing officer or agent who shall neglect, evade, or violate, the provisions of this and the last preceding section of this act, shall, by the Secretary of the Treasury, be immediately reported to the President of the United States, with the facts of such neglect, evasion, or violation; and also to Congress, if in session; and if not in session, at the commencement of its session next after the violation takes place.
Sec. 20. No exchange of funds to be made except for gold and silver. *And be it further enacted,* That no exchange of funds shall be made by any disbursing officers or agents of the government, of any grade or denomination whatsoever, or connected with any branch of the public service, other than an exchange for gold and silver; and every such disbursing officer, when the means for his disbursements are furnished to him in gold and silver, shall make his payments in the money so furnished; or when those means are furnished How payments shall be made.to him in drafts, shall cause those drafts to be presented at their place of payment, and properly paid according to the law, and shall make his payments in the money so received for the drafts furnished, unless, in either case, he can exchange the means in his hands for gold TWENTY-NINTH CONGRESS Sess.
I. Ch. 90. 1846.65and silver at par. And it shall be and is hereby made the duty of theOfficers violating this section to be suspended and reported to the President. head of the proper department immediately to suspend from duty any disbursing officer who shall violate the provisions of this section, and forthwith to report the name of the officer or agent to the President, with the fact of the violation, and all the circumstances accompanying the same, and within the knowledge of the said Secretary, to the end that such officer or agent may be promptly removed from office, or restored to his trust and the performance of his duties, as to the President may seem just and proper: *Provided, however,* That those disbursing officersProviso. having at present credits in the banks shall, until the first day of January next, be allowed to check on the same, allowing the public creditors to receive their pay from the banks either in specie or bank notes.
Sec. 21. *And be it further enacted,* That it shall be the duty of theThe Secretary oF the Treasury to issue and publish regulations to enforce the speedy presentation of all drafts For payment, &c. Secretary of the Treasury to issue and publish regulations to enforce the speedy presentation of all government drafts for payment at the place where payable, and to prescribe the time, according to the different distances of the depositaries from the seat of government, within which all drafts upon them, respectively, shall be presented for payment; and, in default of such presentation, to direct any other mode and place of payment which he may deem proper; but, in ail these regulations and directions, it shall be the duty of the Secretary of the Treasury to guard, as far as may be, against those drafts being used or thrown into circulation as a paper currency or medium of exchange.
And no officer of the United States shall, either directly or indirectly, sell or dispose to any person or persons, or corporations,No officer of the U. S. shall dispose of, for a premium, any treasury note, draft, &c., not his private property, without crediting U. S. in his accounts. whatsoever, for a premium, any treasury note, draft, warrant, or other public security, not his private property, or sell or dispose of the avails or proceeds of such note, draft, warrant, or security, in his hands for disbursement, without making return of such premium, and accounting therefor by charging the same in his accounts to the credit of the United States; and any officer violating this section shall be forthwith dismissed from office.
Sec. 22. *And be it further enacted,* That the assistant treasurersSalaries of assistant treasurers. directed by this act to be appointed shall receive, respectively, the following salaries per annum, to be paid quarter-yearly at the treasury of the United States, to wit: the assistant treasurer at New York shall be paid a salary of four thousand dollars per annum; the assist-ant treasurer at Boston shall be paid a salary of two thousand five hundred dollars per annum; the assistant treasurer at Charleston shall be paid a salary of two thousand five hundred dollars per annum; the assistant treasurer at St.
Louis shall be paid a salary of two thousand five hundred dollars per annum; the treasurer of the mint at Philadelphia shall, in addition to his present salary, receive fiveAdditional compensation to the treasurers of the mint and branch mints. hundred dollars annually, for the performance of the duties imposed by this act; the treasurer of the branch mint at New Orleans shall also receive five hundred dollars annually, for the additional duties created by this act; and these salaries, respectively, shall be in full for the services of the respective officers; nor shall either of them beNo officer to charge or receive any commission, &c, for official services. permitted to charge or receive any commission, pay, or perquisite, for any official service, of any character or description whatsoever; and the making of any such charge, or the receipt of any such compensation, is hereby declared to be a misdemeanor, for which the officer convicted thereof, before any court of the United States of competent jurisdiction, shall be subject to punishment by fine or imprisonment,Punishment of such extortion. or both, at the discretion of the court before which the offence shall be tried.
Sec. 23. *And be it further enacted,* That there shall be and hereby$5,000 appropriated for repair, &c., of vaults and safes. is appropriated, to be paid out of any money in the treasury not 66TWENTY-NINTH CONGRESS. Sess. I. Ch. 91, 92. 1846.otherwise appropriated, the sum of five thousand dollars, to be expended, under the direction of the Secretary of the Treasury, in such repairs or additions as may be necessary to put in good condition for use, with as little delay as may be consistent with the public interests, the offices, rooms, vaults, and safes, herein mentioned, and in the purchase of any necessary additional furniture and fixtures, in the purchase of necessary books and stationery, and in defraying any other incidental expenses necessary to carry this act into effect.
Sec. 24. Conflicting acts repealed. *And be it further enacted,* That all acts, or parts of acts, which come in conflict with the provisions of this act be, and the same are hereby, repealed. Approved, August 6, 1846.