George Johnson, records all letters written by the Comptroller

and his Chief Clerk upon revenue subjects-makes out copies of the statements of differences of Receivers’ accounts of pubJic monev for lands sold-copies letters and makes out abstracts of accounts, when called for by Congress and others having business with the ofice--besides other duties when required to be performed by him in the office........

....... 1000 00 George Wood, enters all warrants of appropriations of moneys

drawn for the use of, and keeps a set of books relating to, the Navy Department. Also, warrants concerning payments in. to banks by the officers of the Customs and receivers of public inoneys for lands sold ; and conducts the correspon. dence with the latter on the settlement of their accounts at the Treasury ; together with the warrants on account of Direct Taxes, Internal Duties and Revolutionary Pensionsrecords all the bonds of Collectors, Naval Officers, and Surveyors of the Customs, and prepares the Annual report of their official emoluments......

1000 00 James M. Burke, copies letters to the nfficers of the customs and

others-records letters to different officers; and assists in co

pying such other documents as may be confided to him...... 1000 00 John N. Lovejoy, messenger................................... 700 00 Jacob Hines, assistant messenger....

350 00

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SECOND COMPTROLLER'S OFFICE,
James B. Thornton, Comptroller, $3,000 per annum.

In the brief view given of the powers of the Comptrollers of the Treasu. ry, it may be sufficient to remark that, within the sphere of their respective duties they are the ultimnte law officers of the Goveroinent.

The Second Comptroller is independent of the First. His office was established to effect a prompt settlement of the public accounts, which

from the constantly increasing expenditures of the government, had accumulatell, and which with other duties, was found to exceed the ability of one Comptroller. The second Comptroller therefore would be more correctly styled the Comptroller of the accounts of the Army, Navy, and Indian disbursements. It may be here remarked, that the duties of advancing money, and accounting for it are distinct. The Secretaries of the Departments exercise a discretion, in advancing from the appropriations, the requisite sums to the disbursing officers; but it is made the duty of the accounting officers of the Treasury, independent of the Secretaries, to require accounts and vouchers, shewing the legal application of the money. In this division of duties, is perceived a salutary check. . The hands of the executive are left unrestrained in advancing to the agents tbe necessary funds, to accomplish the purposes of the government; but these agenis have to account to officers of the Treasury, leaving the executive no power to misapply the funds advanced.

It is the duty of the 20 Comptroller to revise and certify the accounts stated in the offices of the 20, 3d, and 4th Auditors; and he decides on all appeals from the decisions of those Auditors, and his decision is final ex. cept relief is granted by Congress.

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In the office of the 2d Comptroller, a record is kept of the accounts settled, showing the balances due to and from the United States; a record of all the requitions for movey, drawn by the Secretaries of the War and Navy Departments; and on its files are placed all the contracts involving the payment of money, entered into by those Departments. It

is also the duty of the Comptroller to direct suits and stoppages on account of delinquencies ; to keep an account with each specific appropriation, and to make annual and other statements of the disbursements, as required by law. He also prescribes the forms for the accounts and vouchers, and of keeping and stating the accounts, subject to his revision.

CLERKS IN THE SECOND COMPTROLLER'S OFFICE. John N. MOULDER, Chief Clerk, is charged with the general superin

tendence of the.details of the business of the office ; with the registering, filing, and safe keeping of the bonds of Disbursing Officers, and of the contracts and bonds for services and supplies in the War and Navy Departments ; with drafting the forms and instructions issued to the Disbursing officers and Agents of those Departments, for keeping and rendering their accounts in an upiforn, and systematic manner ; with assisting the Comptroller in the general correspondence of the office ; and in occasiovally aiding in the examination and revision of accounts reported by the respective Auditors for the decision of the Comptroller............

1700 00 Jonathan Seaver, is charged with the examination of the ac

counts for the Naval Expenditures ; for the Marine Corps ; for the Naval Hospitals; and for the Payments of the Navy and Privateer Pensioners, of which he makes an entry of each semi avnual Payment. He keeps the Record of the Balances due to and from the United States, by the Disbursing officers of the Navy; and acts as Agent for paying the salaries and disbursing the Contingent Fund of the Second Comptroller's office...

1400 00 John M. Broadheud, his duties are to open and keep an account

under each head of the numerous appropriations connected. with the War Department; to make such reports and statements as are from time to time officially required by officers of these Departments, through the Second :on.ptroller, and to prepare condensed reports of the Army Appropriations, at

the end of each year, for the information of Congress........ 1150 00 James L. Cathcari, opens and keeps an account under each

head of appropriation connecter with ihe Naval Service, Navy Pension, Navy Hospital, and Privateer Pension Fund; makes such statemenis as are from time to time required by the Navy Department, through the 2d Comptroller ; and prepares condensed Reports at the end of each year for the information of Congress: he likewise records all requisitions drawn by the Secretary of the Navy on the Treasury, and all transfer and refunding requisitions, and keeps all the books including the leger, which appertain to the Naval establishment, and keeps the indexes..

1150 00)

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..c

John Davis, is charged with the revision of the Paymaster's

accounis; the accounts appertaining to the Indian Department; the accounts for expenditures under the Engineer Department ; for fortifications, surveys, and improvements, of

roads and canals, rivers, harbors, purchasing Department &c. 1400 00 Joseph Manahan, is charged with the revision of all the pension

accounts reported by the Third Auditor, with the entries of the same on the check books; and with the entries of the semiaunuel statements from the War Department, of the changes arising from the deaths, transfers, szc on the rolls of the respective agencies..........

1000 00 James M. Culls, charged with the revision of the accounts

for Quarter Master Department ; Subsistence and Hospital Department; Arsenals, arrearages, and accounts for the relief of individuals..............

............... 1150 00 Alfred Hume, Recording Clerk, and accounts of recruiting,

contingent, ordnance, armories, arming and equipping Militia, and armament of fortifications......

800 00 John Sessford, messenger; in addition to his appropriate duties

as messenger, he is charged with the order and safe keeping of the library, maps, &c. belonging to the office.....

700 00

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FIRST AUDITOR'S OFFICE. Richard Harrison, Auditor $3,000 per annum. The first Auditor receives all accounts accruing in the Treasury Department, and in relation to the revenue and the civil list; and after examination certifies the balance and transmits the accounts, with the vouchers and certificates, to the. First Comptroller, for his decision thereon,

CLERKS IN THE FIRST AUDITOR'S OFFICE. WILLIAM PARKER, Chief Clerk, on all current or miscellaneous ac

counts, and such as relate to the civil list, surveys of the public lands,

light'houses, custom houses, and marine hospitals, &c...... 1700 00 Jeremiah Williams, on the accounts of every description relating to the public debt...........

1400 00 William Morton, on the accounts of the Treasurer, of payments

to revolutionary officers and soldiers, and the bond accounts of Collectors of the Customs

1400 00 John Coyle.......

1150 00 on the accounts of Collectors John Underwood........

1150 00 Jeremiah W. Bronaugh.. of the Customs, and internal

1150 00 James M. Torbert.......

1150 00 Thomas G. Slye, on the accounts relating to the expenses of

The Judiciary and the Mint establishment.................. 1150 00 Daniel P Porier..../ recording custom house bonds and offi 1150 00

1000 00 William Morlon, jun, recording reports on accounts sent for revision to the Comptroller..

800 00 Charles B. Davis, niessenger.......

700 00

revenue.........

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SECOND AUDITOR'S OFFICE. William B. Lewis, Auditor, $3,000 per annum. The Second Auditor receives and settles-1. All accounts relative to the pay of the Army, subsistence and forage of officers, and pay, subsistence and clothing of their servants. 2. All accounts appertaining to the Clothing and Purchasing Department. 3. All accounts for the contivgent disbursements of tne Army, for which vo specific appropriations, are made by Congress. 4. All accounts relating to the purchase of niedicines, drugs, surgical instruments, hospital stores, &c. also the claims of private physicians, for medical services rendered sick officers and soldiers, who cannot be attended by the surgeons of the Army. 5. All accounts relating to the recruiting service. 6. All accounts of the Ordnance Department; those of the various arsenals; and accounts appertaiing to armament of new fortifications, and to arming and equipping the militia, &c. 7. Accounts for disbursements at the national armories. 8. All accounts appertaining to disbursements in the Indian Department, such as pay of agents, presents, annuities, holding treaties, running boundary lines, contingent expenses, &c. and the property accounts of the army, arising out of the foregoing expenditures,

CLERKS IN THE SECOND AUDITOR'S OFFICE. JAMES EAKIN, Chief Clerk.......

1700 00 John Wells, jun. Book-keeper..........

1400 00 John Peters, examines, and states accounts of the Indian Departmet................

1400 00 Samuel Lewis, jun. records letters, and the requisitions on the Treasury ................

1150 00) Richard M. Boyer, examives and states Army Paymaster's accounts...........

......... 1150 00 Robert Ellis, examines and states the accounts of the Commis.

sary of purchases ; of the Paymasters at the National Armories; and such of the accounts of the Quarter Masters as are

adjusted by the 2d Auditor. ........ ...................... 1150 00 William Mechlin, examines and states individual claims, and accounts of the pay and Indian Department....

1150 00 Leonard Mackall, adjusts the Store and Property accounts of the Army, growing out of settlements made by the 2d Audi.

1150 00 Peter Brady, adjusts the Store and Property accounts and keeps the appropriation Books......................

1150 00 Richard T. Queen, examines and states Ariny Paymaster's ac

counts ....... 0. s. Hull........

1000 00 Josiah F Polk.... Examines and states accounts of the In- 1000 00 Edwirt B.Grryson

dian Depaitinent.

000 00 D W. Parrish....

1000 00 Wm. Ford, records reports on accounts, sent 10 2d Comptroller

for revision, and issists in a justing property accounts.... 800 00 Wm Lloyd, messengej

.700 001

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..... 1000 00 THIRD AUDITOR'S OFFICE. Peter Hagner, Auditor $3,000 per annum. The duties of the office of the Third Auditor extend to the auditing of all accounts for the Quartermaster department, both as to noney and property, and the silme as to the accounts for subsistence for the Army, also of accounts for fortifications ; for the Military Acadeny ; for roads, surveys, and other internal improvements; for Revolutionary, invalid aud half pay pensions ; pensions to widows and orp. ns; of outstanding claims arising before and during the late war; aud of all unsettled accouuts of the War Department from the commencen ent of the Governwent to the first of July, 1815. There are employed in this office

One Chiet Clerk, assisting the Auditor in the general superintendence. Two Clerks as Book keepers of the principal books. Three Clerks as examiners of accounts in the Quartermaster department, Fortifications, Military Academy, and Internal Improvemenis. Tuo Clerks as examliners of subsistence accounts Three Clerks as examiners of Pension accounts. Two Clerks as examiners of Soldier's claims and Pensions to widows and orphans. One Cle k as examiner of Paymasters' accounts, and other unsettled accounts of the late war, One Clerk engaged in recording Reports and Requisitions. One Clerk engaged in recording Letters and copying Documents.

CLERKS IN THIRD AUDITOR'A OFFICE. J. THOMPSON, Chief Clerk 1700 00 Henry Randall, Clerk......1150 00 Charles Vinson, Clerk..... 1400 00 James Davidson, Clerk ....1150 00 John Abbott, Clerk...... ..1400 00amuel S. Rind, Clerk.....1150 00 Richard Burges, Clerk.....1400 00 Gideon Pearce, Clerk..... 1150 00 Robert Reed, Clerk ........1400 00 Benj. M Miller, Clerk ...1000 00 Henry Wheteroft, Clerk....1400 00 J. B. Kirkpatrick, Clerk.. 1000 00 Bennet Clements, Clerk...,1150 00 John Harry, Clerk.. ......1000 00 Henry C. Matthews, Clerk.. 1150 00 Thomas Dore, messenger.. 700 00 Thomas Guntun, Verk....1:50 00 Richard Dove, assistant Samuel B. Goddard, Clerk 1150 00. messenger ......

......... 350 00 FOURTH AUDITOR'S OFFICE. Amos Kendall, Auditor, $3,000 per annum, The Fourth Auditors receives all accounts accruing in the Vavy Department or relative to it. He examines the accounts, certifies the balances, and transmits the accounts, with the vouchers and certificates, lo the Second Comptroller, for his decision upon them.

CLERKS IN THE FOURTH AUDITOR'S OFFICI. TAOMAS H. Gilliss, Chief Clerk, has the general, superintendence of

the busipess of the office, and conducts the correspondence..$1700 00 Joseph Mechlin, Book keeper.....................

....... 1400 00 William Hunter, examines aud states the Navy and Privateer Pension accounts.....................

1400 00 Robert Getty.....

1150 00 Examine and state accounts of lurRobert Johnson..

1150 0 Henry Forrest....

1000 00

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sers, &c. &c.