mileage and per diem pay of the members of the Senate, and for the salaries of the sergeant-at-arms, doorkeepers, and other officers of the Senate.

2. Quarterly accounts of disbursements, by the Secretary of the Senate, for the salaries of himself, and his clerks and messengers; also, quarterly accounts for the contingent expenses of the Senate.

3. An account of disbursements made during the session of Congress, by the Speaker of the House of Representatives, for the mileage and per diem pay of the members of the House.

4. Quarterly accounts of disbursements made by the clerk of the House, for the salaries of himself, and his clerks and messengers; also, for the salaries of the sergeant-at-arms, the doorkeepers, and other officers of the House, during the session; also, for the contingent expenses of the House."

5. Quarterly accounts of disbursements, by the librarian of Congress, for the salaries of himself, and his assistants and messengers; also, for the contingent expenses of the library.

6. An account of disbursements, by the Register of the Treasury, as agent of the Joint Library Committee of Congress, for the purchase of books, for the said library.

(c)-Executive Departments.

III. The First Auditor receives and audits the Quarterly Accounts Current of advances to, and disbursements by disbursing agents of the Executive Departments, (50) for Salaries and Contingent Expenses of each, and their respective Bureaus, (with some partial exceptions,) as follows, viz:

(Department of State.)

1. Quarterly accounts of the disbursing agents of the Department of State, for the salaries of the Secretary, his clerks and messengers-including his additional salary, and contingent expenses, as superintendent of the northeast executive building, the pay of watchmen and laborers, accompanied with vouchers, (the incidental and contingent expenses of the Secretary's office not included, they being settled by the Fifth Auditor.)

2. Quarterly accounts of the Commissioner of Patents, (he being the disbursing agent,) for the salaries of himself, his clerks, messengers, and extra clerk hire, accompanied with vouchers, (the contingent expenses of the office not included, they being settled by the Fifth Auditor.)

(Treasury Department.)

3. Quarterly accounts of the disbursing agent of the Treasury Department, for the salaries of the Secretary, bis clerks, and messengers, including the incidental and contingent expenses of his office proper, accompanied with vouchers.

4. Quarterly accounts of the superintendent of the coast survey, for salaries of himself and officers, including contingent expenses of surveys, accompanied with vouchers: (This is received, and referred to the First Auditor, by the Secretary of the Treasury.)

5. Quarterly accounts of disbursements by the treasurers of the mint and branches, (not included in the coinage accounts,) for the salaries of the director (at Philadelphia) and superintendents (at the branches,) treasurer, chief coiner, melter and refiner, and other officers of the mint and branches, including disbursements for the contingent expenses of stationery, fuel, labor, &c. (This account is introduced here, as the mint is made by law a part of the Treasury Department.)

6. Quarterly accounts of disbursements by the disbursing agent of the Treasurer's office, for the salaries of the Treasurer, his clerks, and messenger, including the contingent expenses of his office.

7. Quarterly accounts of disbursements by the disbursing agent of the Solicitor's office, for the salaries of the Solicitor, his clerks, and messenger, including the contingent expenses of his office.

8. Quarterly accounts of disbursements by the disbursing agent of the Register's office, for the salaries of the Register, his clerks, and messengers, including the contingent expenses of his office.

(50) The long list of disbursing agents, for the executive departments and bureaus, whose accounts are here enumerated, necessarily receive large advances for disbursement, without giving bond and security, as other disbursing agents of the government do. Defaults, however, have been more rare than might be expected, in these agencies, perhaps because they are generally selected with great care from among the well known trusty clerks in the respective departments; but having their appropriate clerical duties to perform, which are necessarily much interrupted by this extraneous vocation, it will seem more conducive to economy, as well as consonant with the usage of the government, to establish a regularly bonded executive disbursing agent, in the place of those petty agencies who are not even recognised by law.

9. Quarterly accounts of disbursements by the disbursing agent of the General Land Office, for the salaries of the Commissioner, his clerks, the Recorder, his clerks, and the messengers, including the contingent expenses of the office. Also, the quarterly accounts of surveyors general, of their disbursements for their own salaries and the salaries of their clerks, and the contingent expenses of their respective offices.

10. Quarterly accounts of disbursements by the disbursing agent of the First Comptroller's office, for the salaries of the First Comptroller, his clerks, and messengers, including the contingent expenses of his

office.

11. Quarterly accounts of disbursements by the disbursing agent of the Second Comptroller's office, for the salaries of the Comptroller, his clerks, and messengers, including the contingent expenses of his office.

12. Quarterly accounts of disbursements by the disbursing agent of the First Auditor's office, for the salaries of the Auditor, his clerks, and messengers, including the contingent expenses of his office.

13. Quarterly accounts of disbursements by the disbursing agent of the Second Auditor's office, for the salaries of the Auditor, his clerks, and messengers, including the contingent expenses of his office.

14. Quarterly accounts of disbursements by the disbursing agent of the Third Auditor's office, for the salaries of the Auditor, his clerks, and messengers, including the contingent expenses of his office.

15. Quarterly accounts of disbursements by the disbursing agent of the Fourth Auditor's office, for the salaries of the Auditor, his clerks, and messengers, including the contingent expenses of his office.

16. Quarterly accounts of disbursements by the disbursing agent of the Fifth Auditor's office, for the salaries of the Auditor, his clerks, and messenger, including the contingent expenses of his office.

17. Quarterly accounts of disbursements by the disbursing agent of the (Sixth) Auditor's office, styled the Auditor of the Treasury for the Post Office Department, for the salaries of the Auditor, his clerks, and messengers, including the contingent expenses of his office.

(War Department.)

18. Quarterly accounts of disbursements by the disbursing agent for the office of the Secretary of War, for the salaries of the Secretary, his clerks, and messengers, including the contingent expenses of his

office.

19. Quarterly accounts of disbursements by the disbursing agent of the Commanding General's office, for the salary of his clerk and messenger, including the contingent expenses of his office.

20. Quarterly accounts of disbursements by the disbursing agent of the Quartermaster General's office, for the salaries of his clerks and messenger, (and the clerks that were formerly attached to the purchasing department transferred to his office,) including the contingent expenses of his office.

21. Quarterly accounts of disbursements by the disbursing agent of the Paymaster General's office, for the salaries of his clerks and messenger, including the contingent expenses of his office.

22. Quarterly accounts of disbursements by the disbursing agent of the Commissary General's office, for the salaries of his clerks and messenger, including the contingent expenses of his office.

23. Quarterly accounts of disbursements by the disbursing agent of the office of Colonel of Ordnance, for the salaries of his clerks and messenger, including the contingent expenses of his office.

24. Quarterly accounts of disbursements by the disbursing agent of the Surgeon General's office, for the salaries of his clerk and messenger, including the contingent expenses of his office.

25. Quarterly accounts of disbursements by the disbursing agent of the office of Chief Engineer, for the salaries of his clerks and messenger, including the contingent expenses of his office.

26. Quarterly accounts of disbursements by the disbursing agent of the office of the Chief Topographical Engineer, for the salaries of his clerk and messenger, including the contingent expenses of his

office.

27. Quarterly accounts of disbursements by the disbursing agent of the office of the Commissioner of Indian affairs, for the salaries of the Commissioner, his clerks, and messengers, including the contingent expenses of his office.

28. Quarterly accounts of disbursements by the disbursing agent for the office of Commissioner of Pensions, for the salaries of the Commissioner, his clerks, and messengers, including the contingent expenses of his office.

29. Quarterly accounts of disbursements by the superintendent of the northwest executive building, for laborers, watchmen, fuel, lights, and miscellaneous items.

(Navy Department.)

30. Quarterly accounts of disbursements by the disbursing agent of the office of the Secretary of the Navy, for the salaries of the Secretary, his clerks, and messengers, including the contingent expenses of the Secretary's office; and the contingent expenses of the several bureaus of the department; also, the compensation of the superintendent of the southwest executive building, watchmen, laborers, &c.—(making six accounts, under six different heads of appropriation.)

31. Quarterly accounts of disbursements by the disbursing agent of the bureau of Navy Yards and Docks, for the salaries of the Chief of bureau, his chief engineer, draughtsman, clerks, and messenger.

32. Quarterly accounts of disbursements by the disbursing agent of the bureau of Construction, Equipment, and Repairs, for the salaries of the Chief of bureau, the chief naval constructor, assistant constructor, and engineer-in-chief, the clerks, and messenger.

33. Quarterly accounts of disbursements by the disbursing agent of the bureau of Ordnance and Hydrography, for the salaries of the Chief of bureau, his draughtsman, clerks, and messenger.

34. Quarterly accounts of disbursements by the disbursing agent of the bureau of Provisions and Clothing, for the salaries of the Chief of bureau, his clerks, and messenger.

35. Quarterly accounts of disbursements by the disbursing agent of the bureau of Medicine and Surgery, for the salaries of the Chief of bureau, his assistant surgeon, clerks, and messenger.

(Post Office Department.)

36. Quarterly accounts of disbursements by the disbursing agent of the Postmaster General's office, for the salaries of the Postmaster General, three assistant postmasters general, their clerks and messengers, and the superintendent and watchmen of the building, including the contingent expenses of the said office(making seven accounts under seven heads of appropriation.)

(Attorney General's Office, or Department.)

37. Quarterly accounts of disburse.nents by the disbursing agent of the Attorney General's office, for the salaries of the Attorney General, his clerk, and messenger, including the contingent expenses of his office.

(D)-Judiciary Department.

IV. The First Auditor receives and audits the Quarterly Accounts of authorized agents or attorneys, for the Salaries of the Judges, District Attorneys, and Marshals, together with other accounts arising in connection with the Judiciary Department, viz:

1. Quarterly accounts for the salaries, severally, of the Chief Justice of the Supreme Court, and the eight associate judges, and of the reporter of the decisions of the Supreme Court-which several accounts, on settlement, are paid by warrant in favor of each.

2. Quarterly accounts for the salaries, severally, of the district judges of the United States-which several accounts, on settlement, are paid by warrant in favor of each.

3. Quarterly accounts for the salaries, severally, of the chief justice of the District of Columbia, and two associate judges; also, for the judge of the criminal court, and the two judges of the orphans' courts of Washington and Alexandria counties of said District-which several accounts, on settlement, are paid by warrant in favor of each-omitting Alexandria when secession is consummated.

4. Quarterly accounts for the salaries, severally, of the United States territorial judges—which several accounts, on settlement, are paid by warrant in favor of each.

5. Quarterly accounts for the compensation of district attorneys, (in those cases where they receive small salaries besides their scanty fees of office,) severally, including those of territories—which several accounts, when adjusted, are paid by warrant in favor of each.

6. Quarterly accounts current of marshals, for sums advanced to them; and for disbursements made by them, for the contingent expenses of their several courts, as the supreme court, the circuit and district courts, together with the pay of jurors and witnesses, and the employment of additional counsel in certain cases, with other expenses incurred in the prosecution of suits in which the United States are parties or interested, and offences committed against the United States; also, expenses incurred for the safe-keeping of prisoners.

(E)-Territorial Governments.

V. The First Auditor receives and audits the quarterly accounts of authorized agents, for the salaries, compensation, and contingent expenses of Territorial Officers of the United States, (Marshals and District Attorneys and Judges not here included,) as follows, viz : 1. Quarterly accounts for the salaries, severally, of the Governors and the Secretaries of the several territories of the United States-including their contingent expenses.

2. Quarterly accounts for the mileage and per diem compensation of the members of the Legislative Assemblies of the several territories-also, for the pay of the officers and attendants, and for printing, stationery, fuel, and other incidental and contingent expenses of each Legislative Assembly.

3. Quarterly accounts for the salaries, severally, of the two keepers of the archives, in Florida.

(F)--Special Institutions at the Seat of Government.

VI. The First Auditor receives and audits the quarterly accounts of disbursements specially provided for Public Institutions at the Seat of Government, unconnected with either of the foregoing heads, viz:

1. Quarterly accounts current of advances to, and disbursements by the Commissioner of the Public Buildings and Grounds, for the salaries of himself, his clerk, (recently razeed,) public gardener, and laborers about the capitol, the president's mansion, (51) and public grounds-including the superintendence of the Potomac bridge-also, for paying contingent expenses about the capitol and its environs, such as repairs of the capitol, stables, sewers, lamps, lamp-posts, oil, lamp-lighters, laborers, &c., &c., under numerous heads of appropriation, requiring a separate account for each.

2. Quarterly accounts current of advances to, and disbursements by the warden of the penitentiary, for his own and his clerk's salary, and for the contingent expenses of the institution, including supplies of all descriptions for the convicts, &c.

3. Quarterly accounts of disbursements, by the Commissioner of Public Buildings, for the compensation and contingent expenses of the "auxiliary guard" (in aid of the regular police) at the seat of govern

ment.

4. Quarterly accounts of disbursements, by the Marshal of the District, for the support, clothing, and medical attendance and treatment of insane paupers of the District of Columbia.

(G)-Public Debt.

VII. The First Auditor receives and audits the Accounts or Claims of Individuals or Companies, arising out of the Public Debt (properly so called) accruing from LOANS and the issue of TREASURY NOTES, viz:

(Loans.)

1. Accounts or claims of individuals or companies, for services and expenses incurred in procuring loans for the United States.

2. Accounts or claims of individuals or companies, for interest on the old funded and domestic debt of the United States.

3. Accounts or claims of individuals or companies, for the redemption of outstanding certificates of stock of the old funded and domestic debt of the United States.

4. Accounts or claims for redemption of that part of the old funded or domestic debt, known as the United States three per cent. stock.

5. Accounts current of banking agents provided with funds for the redemption of certificates of stock issued on the loans of 1841, '42, and '43, when presented for redemption.

6. Accounts current of banking agents provided with funds for the payment of interest accruing on said stock before the certificates are redeemable.

(51) The superintendency of the other public buildings and grounds on the president's square, is a special trust reposed by the heads of the Departments in some clerk in each Department at an extra pay of $250, or to some special agent, as in the Treasury Department; whereas it would seem to be a superintendency as appropriate to the Commissioner of Public Buildings and Grounds, as is the president's mansion or the capitol itself, and certainly more so than to a clerk who has clerical duties, to whose full salary of $1600 this perquisite is added, contrary to the spirit and letter of the laws, in other respects, interdicting a plurality of officers to one person. These duties could be performed by the Commissioner in his daily routine, without addition to his salary, placing the watchmen and laborers under his supervision, as the rest are-being homogeneous to his office.

(Treasury Notes.)

7. Accounts or claims of individuals or companies, for expenses incident to the issuing of treasury notes, consisting of engraving, printing, signing and countersigning said notes, &c.

8. Accounts or claims of individuals or companies, for the redemption (principal and interest) of treasury notes (52) issued per acts of 1837, '38, '40, '41, '42, and '43.

(H)-Quasi Public Debt.

VIII. The First Auditor receives and audits the Quarterly Accounts of Claims by certain Public Officers arising out of their official duties in connection with the Civil Department; also, Claims of Individuals or Companies arising out of transactions with the Government, likewise in connection with the Civil Department, or purporting to be so, though many of them come there by provision of law from the Military Department; all of which claims being required to be audited and settled before payments can be made by authorized Disbursing Agents, or directly from the Treasury, constitute a Quasi Public Debt, to be liquidated on pre-settlement, viz:

(On account of Commerce and Revenue.)

1. Accounts of expenses incurred by the agent in the Register's office, for providing blank certificates of registry, enrollment, licenses, and crew lists for vessels, including cost of dies and plates.

2. Accounts or claims for additional compensation to collectors, naval officers, and surveyors, authorized by law, in certain cases.

3. Accounts or claims of collectors for demands on them for proceeds of unclaimed merchandise sold for the payment of duties.

4. Accounts or claims of collectors for reimbursement of excess of deposites made by them for unascertained duties.

(On Marine Hospital Account.)

5. Quarterly accounts of collectors (as agents for marine hospital establishments in their respective districts) for the expenses incurred for those institutions, consisting of sundry authorized items according to special instructions of the Secretary of the Treasury on the subject, to be paid out of the marine hospital fund. (On Light-house Account.)

6. Quarterly accounts of collectors (as superintendents of light-house establishments in their respective districts) in behalf of contractors, keepers, and all others employed in the maintenance and support of light-houses, floating-lights, beacons, buoys, &c., consisting of sundry authorized accounts and items. according to different heads of appropriations-which accounts are received by the Fifth Auditor, and, after administrative examination, referred by him to the First Auditor for settlement.

(On Patent Fees erroneously paid, &c.)

7. Quarterly accounts of the Commissioner of Patents, in behalf of certain individuals, for refunding to them two-thirds of the fees paid with their application for a patent, on withdrawing their application; and in behalf of certain other individuals, for refunding patent fees erroneously paid or deposited to the credit of the Treasurer of the United States.

(On account of Lands erroneously sold.)

8. Accounts or claims of individuals, for refunding to them, money paid for lands erroneously sold to them by the United States. (These claims are first received by the Commissioner of the General Land Office, who makes ADMINISTRATIVE examination of them, and then transmits them to the First Auditor for settlement and report to the First Comptroller.)

(On account of Insolvent Debtors.)

9. Accounts of expenses incurred by the agent in the Treasury Department, in relation to the relief of insolvent debtors of the United States.

(On account of Annuities and Relief Claims.)

10. Claims of individuals for annuities granted by special acts of Congress-including claims of individuals for relief in specific cases, by special acts of Congress.

(52) Quarterly accounts of treasury notes received in payment of customs, are accompanied with the cancelled notes as vouchers for which the collectors are entitled to a credit on their accounts current, as equivalent to the money which the government would otherwise have to pay, for the redemption of said notes-all such receipts and cancellation of treasury notes by collectors and receivers of public money being different modes of redeeming treasury notes, other than that of redeeming or paying them when presented at the Treasury Department for redemption; but, except that collectors and receivers are entitled, as public officers, to receive them in lieu of money, and to have a credit for them on the settlement of their quarterly accounts of customs or receipts for land sales, they would be entitled to present them for redemption at the Treasury, on their own individual account, as other individual holders of treasury notes.