and of the general records of the office. The clerks in the lower grades are employed in miscellaneous work, but mainly in copying, registering, and in the charge of the files of the office.

The general business of the office, as originally contemplated by its creation, has regard chiefly to the collection of debts due by individuals to the United States requiring legal proceedings for their enforcement. The office takes cognizance of all suits commenced and pending, excepting so-called internal-revenue suits, wherein the United States is or is likely to be pecuniarily interested, and directs, when necessary, the United States attorneys, clerks of courts, and marshals in all matters appertaining to such suits, to the end that the same may be vigorously pressed to trial and judgment, and that the amounts sought to be recovered may be promptly and faithfully collected, whether by execution or otherwise, and as promptly and faithfully paid into the Treasury. A glance at the yearly reports of the Solicitor, exhibited in the annual finance reports of the Secretary of the Treasury, will show the business of the office, as regards these suits alone, to be one of no inconsiderable magnitude. Taking the report for the fiscal year ending June 30, 1878, it will be seen that the result of the year was as follows:

The number of suits commenced was 2,326.

The amount involved therein, exclusive of actions in rem., was $2,340,811.35.

The number in judgment for the United States was 1,173. The number decided adversely to the Government was 43. The whole number disposed of was 2,600.

The aggregate sum for which judgments were rendered was $949,559.08.

Besides the care and control of suits, the office has charge of all lands acquired by the United States in payment of

debts, whether by assignment or under judicial process, excepting those acquired from proceedings arising under the internal-revenue laws, and of the sale of such lands at public auction when it is desirable and expedient to offer the same. There are other duties incumbent upon the office which, together with those thus briefly indicated, will more fully appear in detail in the following reference to the statutes specifically applicable to the head of the office.

THE SOLICITOR OF THE TREASURY.

989. The written opinion of the Solicitor of the Treasury may be required by the Attorney-General on any question of law submitted by any department for the opinion of the latter, except questions involving a construction of the Constitution of the United States. (R. S., § 358.)

990. The Solicitor may be required, as also the other · officers of the department, by the Attorney-General to perform any duty required of the department or any officer thereof. (R. S., 360.)

991. He is required, as are also the other officers of the department, under the direction of the Attorney-General, to give opinions and render services requiring the skill of persons learned in the law necessary to enable the President and heads of departments, heads of bureaus, and other officers of the departments to discharge their respective duties; and on behalf of the United States, under the same direction, to procure proper evidence for, and conduct, prosecute, or defend, suits and proceedings in the Supreme Court and in the Court of Claims in which the United States or any officer thereof, as such officer, is a party or has an interest. (R. S., § 361.)

992. The Solicitor of the Treasury, as is the case with any officer of the department, may be sent by the AttorneyGeneral to any State or district in the United States to at

tend to the interests of the United States in any suit pending in any of the courts of the United States or in the courts of any State, or to attend to any other interest of the United States. (R. S., § 367.)

993. He has charge of the books, papers, and records formerly appertaining to the office of the Agent of the Treasury, or to the superintendence of the collection of outstanding direct taxes and internal duties, which were transferred to him by the act of May 29, 1830, and of the seal adopted for the office of the Solicitor of the Treasury. (R. S., § 372.) 994. Whenever he shall receive information from a collector of customs of the delivery of any bond for duties to a district attorney for suit, he is required to make such entry thereof as that the attorney may duly appear chargeable therewith until the amount has been paid to the United States, or he has obtained judgment thereon and delivered execution to the marshal, or until such attorney shall be otherwise discharged from the responsibility therefor. (R. S., § 373.)

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995. He is required to make constant and strict examinations and comparisons of the reports made by the collectors of customs of the delivery by them of bonds for duties to district attorneys, and of the returns made by such attorneys as to bonds so delivered to them. And whenever appears that any collector has made returns of any bond as in suit or delivered for suit which is not at the time in suit or delivered for suit, or has returned any bond as in suit for the whole amount thereof when part thereof has been paid to him, or as in suit for more than is actually due thereon, the Solicitor of the Treasury is required, immediately upon discovery thereof, to communicate the facts to the President. (R. S., §§ 374, 375.)

996. He is required, under the direction of the Secretary of the Treasury, to take cognizance of all frauds or

attempted frauds upon the revenue, and to exercise a general supervision over the measures for their prevention and detection, and for the prosecution of persons charged with the commission thereof. (R. S., § 376.)

997. It is made his duty to establish such regulations, not inconsistent with law, with the approbation of the Sec. retary of the Treasury, for the observance of collectors of customs, and, with the approbation of the Attorney-General, for the observance of district attorneys and marshals, respecting suits in which the United States is a party, as may be deemed necessary for the just responsibility of those offi cers and the prompt collection of all revenues and debts due and accruing to the United States, excepting suits for taxes, forfeitures, or penalties arising under the internalrevenue laws. (R. S., § 377.) He is empowered also to instruct the district attorneys, marshals, and clerks of United States courts in all matters and proceedings appertaining to suits in which the United States is a party or is interested, excepting suits for taxes, forfeitures, or penalties arising under internal-revenue laws, and to cause such officers to report to him from time to time any information he may require in relation to the same. (R. S., § 379.)

998. It is required that all suits and proceedings arising out of the provisions of law governing national banking associations, in which the United States or any of its officers or agents shall be parties, shall be conducted by the district attorneys, under the direction and supervision of the Solicitor of the Treasury. (R. S., § 378.)

999. He is required to report all moneys recovered or collected under his direction to the officer from whom the bond or other evidence of debt was received, in order that the latter may give proper credit therefor, and to report likewise all credits allowed by due course of law on any suits under his direction. (R. S., § 378.)

1000. On the institution of a suit it is required by law, and by regulations framed by authority of law, that the district attorney shall at once transmit a statement of the same to the Solicitor of the Treasury. The statutes also direct that at the end of each term of the United States courts the district attorneys shall forward to the Solicitor, except in internal-revenue suits, full and particular statements, verified by certificates of the clerks of the courts respectively, of all causes pending in said courts, and of those decided therein during such term, in which the United States is a party; also, on the first day of October in each year, that they shall make return to the Solicitor of the number of suits and proceedings commenced, pending, and determined within their districts during the fiscal year next preceding the date of such returns, showing the dates when such proceedings or suits were commenced, the reasons for delay or continuance beyond the usual or a reasonable period, and the measures taken by such attorneys to press the proceedings or suits to a close. (R. S., §§ 772, 773.)

1001. It is required by law also that all proceedings had upon writs of execution, or other process placed in the hands of United States marshals for the collection of moneys adjudged and decreed to the United States in the courts respectively, shall be reported by those officers to the Solicitor of the Treasury within thirty days before the commencement of the terms of the respective Circuit and District Courts. (R. S., § 791.)

1002. It is likewise required that every clerk of a Circuit or District Court shall, within thirty days after the adjournment of each term thereof, forward to the Solicitor of the Treasury lists of all judgments and decrees, to which the United States is a party, entered in those courts respectively during that term, showing the amount adjudged or decreed in each case for or against the United States and