FIRST COMPTROLLER'S OFFICE. Joseph Anderson, Comptroller, $3,500 per annum. The First Comptroller examines all accounts settled by the First and Fifth Auditor, and certifies the balances arising thereon to the Register; countersigns all warrants drawn by the Secretary of the Treasury, if warranted by law; reports to the Secretary the official forms to be used 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 superintends the preservation of the public accounts subject to his revision, and provides for the regular payment of all moneys which may be collected. CLERKS IN THE FIRST COMPTROLLER'S OFFICE. JOHN LAUB chief clerk; his duties are to draft answers (subject to the revision of the Comptroller to all questions propounded by the officers of the customs, merchants and others, under the revenue laws, and treaties of commerce and navigation with foreign powers; to prepare general instruments and forms in relation to the duties to be performed by those officers, and the manner in which they are to keep and render their accounts; and assists in the correspondence of the offices of a miscellaneous nature He also prepares, under the direction of the Secretary and Comptroller of the Treasury, such forms of other accounts and documents as are deemed ess ntial to a systematic execution of the public buisness; and performs, generally, such other official duties as are confided to him by the Comptroller........$1700 00 William Williamson, makes out from the laws of each session of Congress, detailed statements of appropriations for the civil, diplomatic, and miscellaneous expenditures of Government, in the form of warrants, and records the same; registers all warrants issued for payments in pursuance of said appropriations; makes out and records warrants for carrying unexpended balances to the surplus fund; keeps the leger containing an account for each specific appropriation; writes and copies all letters on subjects connected with the state of the appropriations; examines all powers of attorney and all documents relative to the transfer of stocks, and payments of principal and dividends thereof, which may be presented for the inspection and decision of the Comptroller; attends to and keeps a record of the transfer of stocks on the books of the Treasury; register warrants issued for transferring stocks on the books of loan offices; keeps a journal and leger, exhibiting quarterly the balances of the different kind of stocks on the books of the Treasury and of the loan offices; writes and copies all letters on subjects in any way connected with the funded debt of the United States; and keeps a record of bonds of indemuification for the renewal of lost certificates of stocks.. 1400 00 Lund Washington, examines the accounts of the collectors of the customs south and west of the river Potomac-the accounts of the Treasurer of the United States-the accounts of the Treasurer of the mint-the accounts of public ministers, lic money, for lands sold-copies letters, and makes out ab. stracts of accounts, when called for by Congress, and others having business with the office-besides other duties when required to be performed of him in the office.................. 1000 00 T. F. Anderson, 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 into banks by the officer sof the customs, and receivers of public moneys for lauds sold; and conducts the correspondence 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 pensions-records all the bonds of collectors, naval officers, and surveyors of the customs, and prepares the annual report of their official emoluments.......... 1000 00 Samuel Handy, records and copies letters-and assists in the examination of the Post Office accounts, and in all matters of business confined to him by the Chief Clerk.............. 1000 00 James M. Burke, copies letters to the officers of the customs and others-records letters to different officers; and assists in copying such other documents as may be confided to him...... 1000 00 John N Lovejoy, messenger................................................................................................ Jacob Hines, assistant messenger................... 700 00 ............ 350 00 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 Treasury, it may be sufficient to remark that, within the sphere of their respective duties they are the ultimate law officers of the Government. 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 accumulated, 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, showing 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 the necessary funds to accomplish the purposes of the Government; but these agents have to account to officers of the Treasury, leaving the Executive no power to misapply the funds advanced It is the duty of the Second Comptroller to revise and certify the accounts stated in the offices of the Second, Third, and Fourth Auditors, and he decides on all appeals from the decisions of those Auditors, and his decision is final, except relief is granted by Congress. In the office of the Second Comptroller a record is kept of the account settled, showing the balances due to, and from, the United States; a record of all the requisitions for money 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. 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 aunual 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 re• vision. CLEPKS IN THE SECOND COMPTROLLER'S OFFICE. JOHN N. MOULDER, chief clerk, is charged with the general superintendence of the details of 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 uniform and systematic manner; with assisting the Comptroller in the general correspondence of the office; and in occasionally 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 accounts 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-annual payment. He keeps the record of the balances due to and from the United States, by disbursing officers of the navy; and acts as agent for paying the salaries, and disbursing the contingent fund, of the Second Comptroller's office......................................................................................................... John M. Broadhead, 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 Comptroller, and to prepare condensed reports of the army appropriations, at the end of each year, for the information of Congress...... 1150 00 James L. Cathcart, opens and keeps an account under each head of appropriation connected with the naval service, navy pension, navy hospital, and privateer pension fund; makes such statements as are from time to time required by the Navy Department, through the Second Comptroller; and prepares condensed reports at the end of each year for the information of Congress; he likewise recoids 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 establisement, and keeps the iudexes.. 1400 00 1150 00 |