CHAPTER VII.

THE FIRST COMPTROLLER OF THE TREASURY.

494. The existence of a Comptroller and an Auditor of the Treasury, now known as the First Comptroller and First Auditor, dates back almost to the formation of our Government. These officers were first provided for by the act of September 2, 1789, establishing the Treasury Department. By act of March 3, 1817, the Comptroller of the Treasury was continued under the name of the First Comptroller, and his duties were divided with another officer provided for by this act under the designation of the Second Comptroller.

495. These two Comptrollers and the Auditors, (the latter now six in number,) hereinafter specially referred to under appropriate heads, constitute what are known as the accounting officers. All accounts for the receipt and expenditure of public moneys are subject to their examination and settlement, as the same come respectively within the province assigned to each by the statutes. Their official duties, as may be readily imagined, are of vast magnitude, responsibility, and importance. There is required of them, in the most efficient discharge of those duties, not the capacity of the accountant merely, but of a mind trained to and adapted for administrative and judicial investigation. Those duties embrace the examination of facts, the sifting of evidence, the determination of conflicting claims and adverse interests, as well as the construction of statutes and the application of settled and well-defined principles of law.

496. To proceed to the duties of the First Comptroller as specifically defined in the statutes, we will find that he is required to examine all accounts settled by the First Auditor, except those relating to receipts from customs; also all accounts settled by the Fifth Auditor and by the Commissioner of the General Land Office, and to certify the balances arising thereon to the Register of the Treasury; also to superintend the adjustment and preservation of the public accounts which are subject to his revision; also to countersign all warrants drawn by the Secretary of the Treasury which are authorized by law; also to superintend the recovery of all debts certified by him to be due the United States, and for that purpose to direct all such suits and legal proceedings, and to take such measures as are authorized by law and may be adapted to enforce prompt payment thereof. (R. S., §§ 269, 3633.)

497. In every case where in his opinion delay will be injurious to the United States, the First Comptroller is required to direct the First and Fifth Auditors forthwith to audit and settle any particular account which such officers may be authorized to audit and settle, directing them also to make report to him for his final decision.

498. The First Comptroller is required to make an annual report to Congress of such officers as shall have failed to make settlement of their accounts for the preceding fiscal year within the year, or within such further time as may have been prescribed by the Secretary of the Treasury. (R. S., §§ 269, 270, 271, 272.)

499. To particularize as to the accounts which by law the First Comptroller is required to examine and revise as coming to him from the First and Fifth Auditors and the Commissioner of the General Land Office, the following mention may very appropriately be made in this place, although they are referred to more in detail hereafter, in the chapters relating to those officers, viz.:

1. Public Debt.-Embracing accounts for the redemption of United States stock and notes; interest on the public debt; United States Treasurer's accounts; United States Assistant Treasurers' accounts, and matters pertinent thereto.

2. Mints and Assay Offices.-Embracing accounts of gold and silver bullion; accounts of salaries of the officers of mints and assay offices, and of their ordinary expenses.

3. Judiciary. Embracing the accounts of United States attorneys and clerks of United States courts; also of commissioners of the Circuit Courts for their fees, of United States marshals for their fees, and expenses of United States courts.

4. Public Printing.-Embracing accounts of the Congressional Printer for printing and binding, and for the expenses of paper and materials; also accounts for paper, printing, and binding of Territorial Legislatures.

5. Congressional.-Embracing the accounts for salaries of members of the Senate and House of Representatives, and for contingent expenses of those bodies.

6. Internal Revenue.-Accounts of collectors of internal revenue; accounts for compensation of the same, and for their expenditures as disbursing officers; expenses of making collections and' of their offices; also accounts of internal-revenue stamp agents, supervisors, surveyors, internalrevenue agents; also accounts for redemption of stamps, for drawback, &c.

7. Diplomatic and Consular.-Accounts of salaries of diplomatic officers, and those arising from our intercourse with foreign nations; accounts of consuls for expenses of sick and disabled seamen, and for salaries and receipts of fees under our consular system; also awards of the Alabama Claims Commission.

8. Public Lands.-Embracing accounts of registers and receivers of land offices, of surveyors-general, and their deputies.

9. Steamboats.-Accounts for the inspection of steam vessels and salaries of inspectors.

10. Miscellaneous.- Embracing accounts for the contingent expenses of all the executive departments at Washington; salaries of the civil officers of the Government; expenses of the coast survey and of public buildings, grounds, &c.

500. It is the duty of the First Comptroller to examine for approval the official bonds required by law to be executed by the Treasurer of the United States, in the sum of one hundred and fifty thousand dollars, for the faithful performance of the duties of his office; (R. S., § 302 ;) also of the bonds required to be executed by the Secretary of the Senate and the Clerk of the House of Representatives; (R. R., §§ 57, 58;) also to prescribe the penalty of the bond to be given by a collector of internal revenue as disbursing agent. (R. S., § 3144.)

501. The First Comptroller is required, in case any collector of the revenue or other officer accountable for public moneys fails to collect or to render his account or to pay over in the manner and at the times provided by law, to report the same to the Solicitor of the Treasury immediately after having evidence of such delinquency, for the purpose of the issue by the latter officer of a distress warrant, according to the provisions of law to that end. (R. S., §§ 3217, 3625.)

502. It is the duty of the First Comptroller, whenever any person accountable for public money neglects or refuses to pay into the Treasury the sum or balance reported to be due the United States on the adjustment of his account, to institute suit for the recovery of the same, adding to the sum stated to be due the commissions of the delinquent, which shall be forfeited in every instance where suit is commenced and judgment is obtained thereon, and an interest of six per cent. per annum from the time of receiv

ing the money until it shall be repaid into the Treasury. (R. S., 3624.)

503. It is his duty to place on file and preserve all contracts made by virtue of law requiring the advance of money, or connected with the settlement of public ac counts, as are by law required to be deposited in his office. (R. S., § 3743.)

504. He is prohibited by law from engaging in trade or commerce, or from being concerned in the ownership of any sea vessel, or the purchase of any public lands or public property, or the purchase or disposal of public securities of any State or of the United States, or from taking and applying to his own use any gain or emolument for negotiating or transacting any business in the Treasury Department. (R. S., § 243.)

505. The officer immediately subordinate to the Comptroller is the Deputy Comptroller of the Treasury, who performs such duties as may be assigned him by his superior, and others, analogous to those devolving upon the Chief Clerks of the bureaus in other departments, of a supervisory character, as has been already mentioned in connection with the organization of the Executive Departments Generally.

506. The law assigns to the office of the First Comptroller four chiefs of divisions and a number of clerks of the several classes. The business of the office is distributed, however, for the most part, to these chiefs and to individual clerks not organized into divisions.

507. This office has important and responsible duties to perform, in connection with the advance of funds to disbursing officers or the payment of accounts from appropri ations. To this end, an account is kept with the several appropriations made by Congress. All warrants of the Secretary of the Treasury for the payment of money from the Treasury are required to have the countersign of the