kind beld in Treasury as assets, and held by Federal reserve banks and Federal reserve agents against issues of Federal reserve notes, and finally sets forth amounts of each kind of money in general circulation, with circulation per capita. Distributed free; restricted mailing list.

(f) Caveat List of United States Registered Bonds. (Monthly.) List of registered bonds of United States reported lost or destroyed. Distributed free. A restricted free mailing list is maintained for the circulation statement and caveat list. For information address, The Secretary of the Treasury, Division of Loans and Currency, Washington, D. C.

Division of Printing and Stationery.-The following publications are issued annually or as noted:

(a) Annual Report of the Secretary of the Treasury on the State of the Finances. (In pamphlet form.) This report gives the receipts and expenditures of the Government during the fiscal year with which the report deals, and treats of the collection of the revenue, the public credit, and the finances generally. It also contains the Secretary's estimate of receipts and expenditures of the Government for the following fiscal year and a synopsis of the annual reports of bureaus and divisions of the Treasury Department. It embraces, as well, the recommendations of the Secretary to Congress which, in addition to those made on the finances, include the administration of the Office of the Supervising Architect, the Director of the Mint, the Bureau of Engraving and Printing, the Coast Guard, the Public Health Service, the War Risk Bureau, and the Federal Farm Loan Bureau. The volume is distributed gratuitously to the public as far as the small edition printed will justify. It is also sold by the Superintendent of Documents.

(b) Annual Report of the Secretary of the Treasury on the State of the Finances with Appendices, commonly known as the Finance Report. This report of the Secretary is identical with the pamphlet edition, with the exception that there is an appendix consisting of the Report of the Treasurer of the United States, the Comptroller of the Currency, the Register of the Treasury (discontinued with one 1916 report), and portions of the Report of the Director of the Mint and the Report of the Commissioner of Internal Revenue. The volume is distributed gratuitously to the public as far as the small edition printed will justify. It is also sold by the Superintendent of Documents.

(c) Weekly Treasury Decisions. This is a weekly bulletin containing the decisions of the Treasury Department under the customs, internal-revenue, and other laws. It also includes the decisions of the Board of United States General Appraisers, the United States Court of Customs Appeals, and the War Risk Bureau. It is distributed gratuitously only to interested Government officials, and is sold to others on annual subscription of $1.75 by the Superintendent of Documents.

(d) Treasury Decisions. (Annually or semiannually.) This is a bound volume of the weekly decisions. It appears as the "customs edition" and the "internal-revenue edition," being a compilation of the respective decisions. It is distributed gratuitously only to interested Government officials, and is for sale to the public by the Superintendent of Documents.

(e) United States Court of Customs Appeals Reports. This is the annual compilation of the court decisions published in Weekly Treasury Decisions. It is distributed gratuitously only to interested Government officials, and is for sale to the public by the Superintendent of Documents.

Mailing lists.-Two free mailing lists are maintained in the Division of Printing and Stationery-for the Report of the Secretary of the Treasury on the State of the Finances and for the Finance volume.

Correspondence.-The official designation of the officer to whom requests for publications issued by the Division of Printing and Stationery should be made is the Secretary of the Treasury.

Secret-service Division.-The only publication issued for distribution is the Annual Report addressed to the Secretary of the Treasury, containing a summary of the work of the service during the year; number of arrests made; amount of counterfeit money and counterfeit apparatus and materials captured; list of new counterfeits, etc. The report is distributed free. The printing of this Annual Report was discontinued with the 1916 report.

Section of Surety Bonds.-No publications are regularly issued, with the exception of Department Form No. 356, which is issued four times a year-on March 1, May 15, August 15, and November 15. This statement gives a list of the surety companies, capital, surplus, where incorporated, etc., and is mailed

to the bond approving officers of the Government, the surety companies, and the general public. A regular mailing list is maintained with about 1,500 addresses.

Government Actuary.-General publications issued are the following: (a) Tables showing the investment values of United States bonds, together with simple interest tables at 2, 3, and 4 per cent interest. These are distributed free for Government use. (b) Monthly table in the form of a departmental circular, showing daily quotations of United States Bonds, together with their corresponding investment values. A free mailing list is maintained for the distribution of this monthly circular. (c) Government salary tables, 1904. (Issued for official use.) (d) Interest tables at 3 per cent per annum. (Issued for official use.) (e) Interest rebate tables, 1899. (Issued for official use.)

Tables showing interest on $100 at the rate of,, and 1 per cent per quarter. (Issued for official use.)

For information address Government Actuary, Treasury Department, Washington, D. C.

COMPTROLLER OF THE CURRENCY.

Principal administrative officials.-Comptroller; two Deputy Comptrollers; Chief Clerk. Chiefs: Division of Issue of National Bank Notes, Division of Redemption of National Bank Notes, Division of Organization of National Banks, Division of Examination, Division of Statistics, Division of General Bookkeeping, Division of Issue and Redemption of Federal Reserve Notes. The Comptroller of the Currency is ex officio a member of the Federal Reserve Board. General information and duties.-The Comptroller of the Currency is charged with the execution of all laws passed by Congress relating to the issue and retirement of the national currency, generally known as national-bank notes, secured by United States bonds; and under the supervision of the Federal Reserve Board is also in charge of the issue and redemption of circulating notes of Federal reserve banks.

In addition to these powers the comptroller exercises general supervision over all national banks throughout the United States, including Alaska and Hawaii, in the matter of their organization and regulation. The comptroller also supervises all other incorporated banks and building associations doing business in the District of Columbia. He is vested with the power to appoint receivers for insolvent national banks and through the courts to enforce penalties prescribed for violations of the national-bank act. The comptroller, with the approval of the Secretary of the Treasury, also appoints all national-bank examiners. Under the Federal reserve act he executed and issued the certifi cates or charters for the Federal reserve banks.

Reports of condition of all national banks are made to the comptroller not less frequently than five times a year by the banks, and also periodically by the national-bank examiners appointed by him.

General publications.—(a) Instructions of the Comptroller of the Currency relative to the organization, etc., of national banks, digests of decisions relating to national banks, and the National Bank act, Federal reserve act, etc. They are distributed free and sold by Superintendent of Documents.

(b) Annual Report of the Comptroller of the Currency to Congress. This document is issued in two volumes, and contains information regarding the condition of the National banks with statistical tables relating thereto. It is distributed free to the banks, and sold by the Superintendent of Documents.

(c) Abstracts of Condition is a periodical issued five or more times each year, and contains statistics relating to the status of national banks at the time of each call for a report of condition. Distributed free.

(Discontinued.)

(d) Digest of Decisions Relating to National Banks. (e) National Bank Act as Amended. For sale by Superintendent of Documents.

(f) Monthly Statement of National Bank Notes and Federal Reserve Bank Notes Outstanding.

Mailing lists.-Mailing lists for national banks, libraries, State banking departments, United States and Foreign Consular Offices, and a restricted list of certain financiers and financial institutions and publications are maintained. Correspondence.-Comptroller of the Currency, Treasury Department.

TREASURER OF THE UNITED STATES.

Principal administrative officials.-Treasurer, Cashier, Assistant Treasurer, Chief Clerk, Deputy Assistant Treasurer, Superintendent, National Bank Redemption Agency.

General information and duties.-The Treasurer of the United States is charged with the receipt and disbursement of all public moneys that may be deposited in the Treasury at Washington and in the subtreasuries, and in the national-bank depositories; is redemption agent for national-bank notes; is trustee for bonds held to secure national-bank circulation and public deposits In national banks, and bonds held to secure postal savings in banks; is cusndian of miscellaneous trust funds; is fiscal agent for paying interest on the public debt and for paying the land-purchase bonds of the Philippine Islands, principal and interest; is treasurer of the board of trustees of the Postal Savings System; and is ex officio commissioner of the sinking fund of the District of Columbia.

General publications. Circulars and memoranda have been issued covering such topics as issue, exchange, and redemption of money; legal tender; issues of coin and paper currency not legal tender; uncurrent coin; regulations relating to the indorsement and payment of Treasury warrants, interest checks, and checks of disbursing officers; regulations relating to lost checks and issue of duplicates and the preparation of bonds of indemnity therefor; trade dollars; kinds of certain gold coins discontinued; premium on currency; State bank notes; Continental currency; and mint marks.

Method of distribution of general publications.-The above publications are fistributed free upon request. They were prepared for answering letters of inquiry addressed to the department.

Annual and other periodical publications.-The following are issued:

(a) Annual Report of the Treasurer of the United States. The Treasurer of the United States is charged with the receipt and disbursement of all public moneys that may be deposited in the Treasury at Washington and in the subtreasuries, and in the national-bank depositories; is redemption agent for national-bank notes, Federal Reserve notes, and Federal Reserve bank notes; is trustee for bonds held to secure national-bank circulation and public deposits in national banks, and bonds held to secure postal savings in banks; is custodian of miscellaneous trust funds; is fiscal agent for paying interest on the public debt and for paying the land-purchase bonds of the Philippine Islands, principal and interest; is treasurer of the board of trustees of the Postal Savings System; and is ex officio commissioner of the sinking fund of the District of Columbia.

(b) Annual Report of the Treasurer of the United States on the Sinking Fund and Funded Debt of the District of Columbia. The Treasurer is ex officio commissioner of the sinking fund of the District of Columbia. The report covers the operation of the sinking fund, the funded debt, estimates and guaranty fund, and guaranty fund under contracts.

(c) Monthly Statement. Paper currency of each denomination outstanding. The above Annual Reports are distributed free so long as the editions issued will warrant. They are sold after a certain period of time by the Superintendent of Documents, Government Printing Office, at various prices depending on date. The edition of Monthly Statement of paper currency is very limited and is only mailed to those particularly interested.

Mailing lists.-Free mailing lists for the Annual Reports are maintained so far as the limited editions will permit.

Correspondence.-All requests for publications above mentioned should be addressed to the Treasurer of the United States.

INTERNAL REVENUE BUREAU.

Principal administrative officials.-Commissioner, Deputy Commissioners. Chief Clerk. General information and duties.-The commissioner has general superintendence of the collection of all internal-revenue taxes, including also the income, inheritance and excess profits taxes; the enforcement of internal-revenue laws; appointment of internal-revenue employees; compensation and duties of gaugers, storekeepers, and other subordinate officers; the preparation and distribution of stamps, instructions, regulations, forms, blanks, hydrometers, stationery, etc

PUBLICATIONS.

General publications.-These include: (a) Internal Revenue Regulations, revised when necessary or published covering new legislation affecting internalrevenue service.

(b) Compilation of Internal Revenue Laws in force March 4, 1911; Supp., 1915. Sold by Superintendent of Documents.

Method of distribution of general publications.-Regulations may, in general, be had on application of taxpayers to the Collector of Internal Revenue of his district or to the Commissioner of Internal Revenue, free. Distribution by sale by the Superintendent of Documents, Government Printing Office, at price indicated.

Annual and other periodical publications.-The following are issued: (a) Preliminary Report, Commissioner of Internal Revenue.

(b) Annual Report, Commissioner of Internal Revenue.

(c) Report showing collection of revenue derived from articles and occupations subject to internal-revenue tax, such as distilled spirits, fermented liquors, tobacco, oleomargarine, playing cards, income, corporation, capital stock, munitions, estates, etc.

(d) Report showing revenue classified by States, and internal-revenue districts.

(e) Rulings and decisions pertaining to internal-revenue laws and regulations, published in weekly pamphlet known as Treasury Decisions; subscription price, $1.75 per annum, upon remittance to Superintendent of Documents, Government Printing Office.

(f) Compilation of Internal Revenue Laws.

(g) Digests of Decisions of the Commissioner of Internal Revenue. by Superintendent of Documents.

Sold

List of publications. Catalogue No. 155 contains list of Internal Revenue blanks, books, laws, regulations, and bonds. No monthly list of publications is issued.

Correspondence.-Requests for free publications should be addressed to Commissioner of Internal Revenue, Treasury Department, Washington, D. C. Requests for compilation of Internal Revenue Laws, and Regulations, which are sold, should be addressed to Superintendent of Documents, Government Printing Office, Washington, D. C.

BUREAU OF THE MINT.

Principal administrative officials.-Director, Examiner, Executive Clerk. General information and duties.-The Director of the Mint has general supervision of all the mints and assay offices of the United States. He prescribes the rules, to be approved by the Secretary of the Treasury, for the transaction of business at the mints and assay offices, receives daily reports of their operations, directs the coinage to be executed, reviews the accounts, authorizes all expenditures, superintends the annual settlements of the several institutions, and makes special examinations of them when deemed necessary. All appointments, removals, and transfers in the mints and assay offices are subject to his approval. Tests of the weight and fineness of coins struck at the mints are made in the assay laboratory under his charge. He prepares quarterly an estimate of the value of the standard coins of foreign countries for use in valuing imports and for other public purposes. An annual report on the operations of the Mint Service during each fiscal year is prepared by the director for publication in the Finance Report of the Secretary of the Treasury, giving information as to acquisition of gold and silver, coinage, etc.; also statistics on the production, by calendar years, of gold and silver in the United States and in the world, and of monetary stocks of the principal countries of the world.

Annual reports and other periodical publications.—(a) The Annual Report of the Director of the Mint is separately published in an amplified form, giving additional details concerning mint operations, foreign monetary systems, stocks of money, etc. Distribution is free, through the Superintendent of Documents. (b) Value of Foreign Coins. Circular issued quarterly each year. This circular shows the value of foreign coins in United States money. Distribution free through the Secretary of the Treasury.

(c) Catalogue of Coins, Tokens, and Medals in the Numismatic Collection in the Mint of the United States at Philadelphia.

(d) General Instructions and Regulations Governing Mints and Assay Offices. Irregularly.

(c) Guide to the Numismatic Collection of the Mint of the United States at Philadelphia.

(f) Information Relating to Coins and Price List of Medals. Mint, Philadelphia.) Irregularly.

(k) Proceedings of the Assay Commission. Annually.

(United States

(i) Rules and Tables for Computing Bullion Values. Irregularly.

(j) The Monetary Systems of the World. Irregularly.

(c) to (j) are for sale by Superintendent of Documents.

Mailing list.-Mailing lists are maintained for the publications distributed free.

Correspondence.-All correspondence in regard to free publications should be addressed to the Director of the Mint, at Washington, D. C. Requests for publications for sale should be made to the Superintendent of Documents, Government Printing Office, Washington, D. C.

COMPTROLLER OF THE TREASURY.

Principal administrative officials.-Comptroller, Assistant Comptroller, Chief Clerk. General information and duties.-The Comptroller of the Treasury, under the direction of the Secretary of the Treasury, prescribes the forms of keeping and rendering all public accounts except those relating to postal revenues and the expenditures therefrom. He is charged with the duty of revising accounts upon appeal from settlements made by the auditors. Upon the application of disbursing officers, or the head of any executive department or other independent establishment not under any of the executive departments, the comptroller is required to render his advance decision upon any question involving a payment to be made by them or under them, which decision, when rendered, governs the auditor and the comptroller in the settlement of the account involving the payment inquired about. He is required to approve, disapprove, or modify all decisions by auditors making an original construction or modifying an existing construction of statutes, and certify his action to the auditor whose duties are affected thereby. Under his direction the several auditors superintend the recovery of all debts finally certified by them, respectively, to be due the United States, except those arising under the Post Office Department. He superintends the preservation by the auditors of all accounts which have been finally adjusted by them, together with the vouchers and certificates relating to the same. He is required, on his own motion, when in the interests of the Government, to revise any account settled by any auditor. In any case where, in his opinion, the interests of the Government require, he may direct any of the auditors forthwith to audit and settle any particular account pending before the said auditor for settlement. It is his duty to countersign all warrants authorized by law to be signed by the Secretary of the Treasury.

Annual and other periodical publications.—(a) Annual Reports of the Comptroller, First Comptroller, and Second Comptroller, 1884-1916. These reports cover, first, the business transacted in the office during each fiscal year, and second, suggestions and recommendations for improvement and efficiency in office work and in accounting methods and practices generally.

(b) Circulars of the Comptroller, First Comptroller, and Second Comptroller, 1789-1843, bound in three volumes. Later circulars, from 1874 to 1916, are contained in the annual editions of Treasury Department circulars.

(c) Decisions of the First Comptroller, 1880-1885 (Lawrence), in six volumes (vol. 1 contains an appendix, setting forth the organization and duties of the accounting officers in the Treasury Department, etc.); 1893-1894 (Bowler), in one volume. These published decisions are selected because of their importance and general interest.

(d) Digest of Decisions of the Second Comptroller, 1817-1852, 1853-1865 (Chipman), in 2 volumes; 1865-1869 (Brodhead), in 1 volume; 1869-1884 (Upton), in 1 volume; 1884-1893 (Gilkeson), in 7 volumes.

(e) Decisions of the Comptroller, 1894–1917, in 23 volumes. These published decisions are selected because of their importance and general interest. Beginning with volume 1, October, 1894, advance sheets of the Decisions of the Comptroller have been published quarterly for the first three-quarters of each 37882°-18- -2