Page images
PDF
EPUB

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 11 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 certificates 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 relat. ing to national banks, and the National Bank act, Federal reserve act, etc. They are distributed free and sold by Superintendent of Documents.

(6) 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.

(d) Digest of Decisions Relating to National Banks. (Discontinued.)

(e) National Bank Act as Amended. For sale by Superintendent of Documents.

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

Mailing lists.-Mailing lists for national banks, libraries, State banking de. partments, 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 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.

General publications.-Circulars and memoranda have been issued covering surb 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 distributed 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 oficials.-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 gaagers, 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.

(6) 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 dis. tricts.

(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.

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

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 operiltions 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.

(6) 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.

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

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

(9) Laws Relating to Coinage. Irregularly.
(h) Proceedings of the Assay Commission. Annually.
(i) Rules and Tables for Computing Bullion Values. Irregularly.
(i) 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 l'nited 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.

(0) 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. Be. ginning with volume 1, October, 1894, advance sheets of the Decisions of the Comptroller have been published quarterly for the first three-quarters of each

378829–182

year, bound with paper covers and indexed. Beginning with volume 21, July, 1914, advance sheets of the Decisions of the Comptroller have also been published monthly, for limited distribution, sheets being fastened with wire staples, without cover or index. Digest of the Decisions of the Comptroller, 1894-1902 (covering published vols. 1-8 and manuscript vols. 1-21).

Distribution.—The above-mentioned publications are distributed free to public officials for official use and sold to private individuals, corporations, and institutions. They are not sold at subscription prices, but at a price for each volume fixed by the Superintendent of Documents, to whom applications and remittances should be made.

Mailing lists.-Free mailing lists are maintained for mailing current publications to public officials for official use.

Correspondence.-Public officials who are entitled to free distribution of publications should address their requests to the Comptroller of the Treasury, Washington, D. C.; all others to the Superintendent of Documents, Government Printing Office, Washington, D. C.

AUDITORS FOR DEPARTMENTS.

TREASURY DEPARTMENT.

Principal administrative official.-Auditor for the Treasury Department.

General information and duties. The Auditor for the Treasury Department receives and settles all accounts of the Department of the Treasury, including all accounts relating to the customs service, the public debt, internal revenue, Treasurer and assistant treasurers, mints and assay offices, Bureau of Engrav. ing and Printing, Coast Guard, Public Health Service, public buildings, Secret Service, War Risk insurance, etc.

Publications.- (a) Annual Report; a statement of business transacted by the office during each fiscal year, together with recommendations. Distribution free. Printing of this Annual Report was discontinued with the 1916 report.

(6) Laws Relating to Public Buildings with Information for Disbursing Officers and Others. One edition. (For official use only.)

(c) Official Emoluments of Customs Officers. Annually. (For official use only.)

Correspondence.-Address, Auditor for the Treasury Department, Washington, D. C.

WAR DEPARTMENT.

Principal administrative official.--Auditor for the War Department, Washing. ton, D. C.

General information and duties.—The Auditor for the War Department receives and settles all accounts of the Departinent of War, including all accounts relating to the Military Establishment, armories and arsenals, national cemeteries, fortifications, public buildings and grounds under the Chief of Engineers, rivers and harbors, the Military Academy, and the Panama Canal.

Publications. The only publication issued is the Annual Report, distributed in accordance with usual practice, and soid by Superintendent of Documents, Washington, D. C. Printing of this Annual Report was discontinued with the 1916 report.

INTERIOR DEPARTMENT.

Principal administrative official.-Auditor for the Interior Department, Washington, D. C. (to whom correspondence should be addressed).

General information and duties.-All claims and accounts arising under the Department of the Interior, which includes those having relation to the protection, survey, and sale of public and Indian lands, the reclamation of arid public and Indian lands, Army and Navy pensions, Indian affairs, Geological Survey, Bureau of Education, Bureau of Mines, Patent Office, Capitol Building and Grounds. Freedmen's Hospital, Howard University, Columbia Institution for the Deaf, St. Elizabeth's Hospital, Hot Springs Reservation, the Yosemite and other national parks, and the construction of railroads in Alaska, are "required to be examined and settled in this office.

« PreviousContinue »