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(ACT of March 30, 1809.) in the affidavit; and that he cannot then come safely to trial. Oath or affirmation to this effect being made, subscribed, and filed, if the court be thereupon satisfied, a continuance, until the next succeeding term, may be granted; but not otherwise, unless as provided in the preceding section.

9. SEC. iv. In suits between the United States and individuals, no claim for a credit shall be admitted, upon trial, but such as shall appear to have been presented to the accounting officers of the treasury, for their examination, and by them disallowed, in whole or in part, unless it should be proved, to the satisfaction of the court, that the defendant is, at the time of trial, in possession of vouchers not before in his power to procure, and that he was prevented from exhibiting a claim for such credit, at the treasury, by absence from the United States, or some unavoidable accident.

10. Sec. v. Where any revenue officer, or other person, hereafter becoming indebted to the United States, by bond or otherwise, shall become insolvent, or where the estate of any deceased debtor, in the hands of executors or administrators, shall be insufficient to pay all the debts due from the deceased, the debt due to the United States shall be first satisfied; and the priority hereby established shall be deemed to extend, as well to cases in which a debtor, not having sufficient property to pay all his debts, shall make a voluntary assignment thereof, or in which the estate and effects of an absconding, concealed, or absent, debtor, shall be attached by process of law, as to cases in which an act of legal bankruptcy shall be committed.

11. Sec. vi. All writs of execution upon any judgment obtained for the use of the United States, in any of the courts of the United States, in one state, may run and be executed in any other state, or in any of the territories of the United States, but shall be issued from, and made returnable to, the court where the judge ment was obtained, any law to the contrary notwithstanding.

12. SEC. vii. Nothing in this act shall be construed to repeal, take away, or impair, any legal remedy or remedies for the recovery of debts now due, or hereafter to be due, to the United States, in law or equity, from any person or persons whatsoever, which remedy or remedies might be used if this act was not in force.

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ACT of March 3d, 1809. 4 Bioren, 220. An Act further to amend the several Acts for the establishment and regulation

of the treasury, war and navy departments. 13. Sec. 1. All warrants drawn by the secretary of the treasury, or of war, or of the navy upon the treasurer of the United States, shall specify the particular appropriation to which the samt should be charged. The moneys paid by virtue of such warrants, shall, in conformity therewith, be charged to such appro(ACT of March 3d, 1809.) priation in the books kept in the office of the comptroller of the treasury, in the case of warrants drawn by the secretary of the treasury, and in the books of the accountants of the war and navy departments, respectively, in the case of warrants drawn by the secretary of war, or by the secretary of the navy; and the officers, agents, or other persons, who may be receivers of public moneys shall render distinct accounts of the application of such moneys according to the appropriation under which the same shall have been drawn; and the secretary of war and of the navy shall, on the first day of January, in each and every year, severally report to congress a distinct account of the expenditure and application of all such sums of money as may, prior to the thirtieth day of September preceding, have been by them, respectively, drawn from the treasury in virtue of the appropriation law of the preceding year; and the sums appropriated by law for each branch of expenditure in the several departments shall be solely applied to the objects for which they are, respectively, appropriated, and to no other: Provided, nevertheless, That, during the recess of congress the president of the United States may, and he is hereby authori. zed, on the application of the secretary of the proper department, and not otherwise, to direct, if in his opinion necessary for the public service, that a portion of the moneys appropriated for a particular branch of expenditure in that department, be applied to another branch of expenditure in the same department; in which case a special account of the moneys thus transferred, and of their application, shall be laid before congress during the first week of their next ensuing session.

14. Sec. 11. It shall be the duty of the comptroller of the treasury, in every case where, in his opinion, further delays would be injurious to the Uuited States, and he is authorized, to direct the auditor of the treasury, and the accountants of the war and navy departments, at any time, forthwith to audit and settle any particular account which the said officers may be, respectively, authorized to audit and settle, and to report such settlement for his revision and final decision. And the said comptroller shall also lay an annual statement before congress, during the first week of their session, of the accounts in the treasury, war, or navy departments, which may have remained more than three years unsettled, or on which balances appear to have been due more than three years, prior to the thirtieth of September then last past, together with a statement of the causes which have prevented the settlement of the accounts, or the recovery of the balances, due to the United States.

15. Sec. III. That, exclusively of the purveyor of public supplies, paymasters of the army, pursers of the navy, military agents, and other officers already authorized by law, no other permanent agents shall be appointed, either for the purpose of making contracts, or for the purchase of supplies, or for the disburse

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(ACT of April 18th, 1814.) ment in any other manner, of moneys for the use of the military establishment, or of the navy of the United States, but such as shall be appointed by the president of the United States, with the advice and consent of the senate: Provided, That, the president may, and he is hereby authorized, in the recess of the senate, to appoint all or any of such agents, which appointments shall be submitted to the senate, at their next session, for their advice and consent; and the president of the United States is hereby authorized, until otherwise provided by law, to fix the number and compensations of such agents: Provided, That the compensation allowed to either shall not exceed one per centum on the public moneys disbursed by him, nur in any instance the compensation allowed by law to the purveyor of public supplies.

16. SEC. IV. Every such agent as may be appointed by virtue of the next preceding section, and every purser of the navy, shall give bond, with one or more sufficient sureties, in such sums as the president of the United States may direct, for the faithful discharge of the trust reposed in him; and the paymaster of the army, the military agents, the purveyor of public supplies, the pursers of the navy, and the agents appointed by virtue of the preceding section, shall, whenever practicable, keep the public moneys in their hands, in some incorporated bank, to be designated for the purpose by the president of the United States, and shall make monthly returns, in such form as may be prescribed by the treasury department, of the moneys received and expended during the preceding month, and of the unexpended balance in their hands.

17. Sec. v. All purchases and contracts for supplies, or services which are or may, according to law, be made, by or under the direction of either the secretary of the treasury, the secretary of war, or the secretary of the navy, shall be made either by open purchase, or by previously advertizing for proposals respecting the same: And an annual statement of all such contracts and purchases, and also of the expenditure of the moneys appropriated for the contingent expenses of the military establishment, for the contingent expenses of the navy of the United States, and for the discharge of miscellaneous claims not otherwise provided for, and paid at the treasury, shall be laid before congress at the beginning of each year, by the secretary of the proper department.

ACT of April 18th, 1814. 4 Bioren, 691. An Act to authorize the secretary of state to liquidate certain claims therein

mentioned. 18. Sec. 1. The secretary of state is directed to liquidate, according to principles of justice and equity, all the claims of the inhabitants of the late province of West Florida, now included within the limits of the state of Louisiana, or of the Mississippi (ACT of March 3d, 1817.) Territory, for advances by them made for the use and benefit of the United States, prior to, and since the taking of possession of the said portion of the said late province of West Florida by the United States.

ACT of March 3d, 1817. Pamphlet edit. 232. An Act to provide for the prompt settlement of public accounts. 19. SEC. I. From and after the third day of March next, the offices of accountant and additional accountant of the department of war, the office of accountant of the navy, and the office of superintendent general of military supplies are abolished.

20. Sec. 11. From and after the said third day of March, all claims and demands whatever by the United States or against them, and all accounts whatever in which the United States are concerned, either as debtors or as creditors, shall be settled and adjusted in the treasury department.

21. Sec. 111. From and after the third day of March next, in addition to the officers in the treasury department, already established by law, there shall be the following officers, namely, four auditors and one comptroller.

22. Sec. iv. It shall be the duty of the first auditor to receive all accounts accruing in the treasury department, and, after examination, to certify the balance and transmit the accounts, with the vouchers and certificate, to the first comptroller for his decision thereon; that it shall be the duty of the second auditor to receive all accounts relative to the pay and clothing of the army, the subsistence of officers, bounties, and premiums, military and hospital stores, and the contingent expenses of the war department; that it shall be the duty of the third auditor to receive all accounts relative to the subsistence of the army, the quarter master's department, and generally all accounts of the war department other than those provided for; and it shall be the duty of the fourth auditor to receive all accounts accruing in the navy department, or relative thereto, and the second, third, and fourth auditors, aforesaid, shall examine the accounts respectively, and certify the balance, and transmit the accounts, with the vouchers and certificate, to the second comptroller for his decision thereon; and it shall be the duty of the fifth auditor to receive all accounts accruing in, or relative to, the department of state, the general post office, and those arising out of Indian affairs, and examine the same, and thereafter certify the balance, and transmit the accounts, with the vouchers and certificate, to the first comptroller for his decision thereon; Provided, That the president of the United States may assign to the second or third auditor the settlement of the accounts which are now confided to the additional accountant of the war department.

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(ACT of March 30, 1817.) 23, Sec. V. It shall be the duty of the auditors, charged with the examination of the accounts of the war and navy departments, to keep all accounts of the receipts and expenditures of the public money in regard to those departments, and of all debts due to the United States on moneys advanced relative to those departments; to receive from the second comptroller the accounts which shall have been finally adjusted, and to preserve such accounts, with their vouchers and certificates, and to record all warrants drawn by the secretaries of those departments, the examination of the accounts of which has been assigned to them by the preceding section. And it shall be the duty of the said auditors to make such reports on the business assigned to them, as the secretaries of the war and navy departments may deem necessary, and require, for the services of those departments.

24. SEC. VI. The said auditors shall annually, on the first Monday in November, report to the secretary of the treasury the application of the money appropriated for the military and naval departments, for the preceding year, which shall be laid before congress by him, with the annual statement of the public expenditure.

25. Sec. vii. The treasurer of the United States shall disburse all such moneys as shall have been previously ordered for the use of the war and navy departments by warrants from the treasury, which disbursements shall be made pursuant to warrants drawn by the secretary of the war and navy departments respectively, countersigned by the second comptroller, and registered by the auditors repectively.

26. Sec. VIII. It shall be the duty of the first comptroller to examine all accounts settled by the first and fifth auditors, and certify the balances arising thereon to the register; to countersign all warrants drawn by the secretary of the treasury, which shall be warranted by law; to report to the secretary the official forms to be issued in the different offices for collecting the public revenue, and the manner and form of keeping and stating the accounts of the several persons employed therein; he shall also superintend the preservation of the public accounts, subject to his revision, and provide for the regular payment of all moneys which may be collected.

27. Sec. ix. It shall be the duty of the second comptroller to examine all accounts settled by the second, third, and fourth auditors, and certify the balances arising thereon to the secretary of the department in which the expenditure has been incurred; to countersign all warrants drawn by the secretaries of the war and navy departments, which shall be warranted by law; to report to the said secretaries the official forms to be issued in the different offices for disbursing the public money in those departments, and the manner and form of keeping, and stating, the accounts of the persons employed therein; and it shall also be his duty to super

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