received prior to the acceptance of the offer, which must be deposited to the credit of the Secretary of the Treasury. District attorneys, marshals, and clerks of courts who receive money accruing to the United States will deposit it in accordance with the foregoing paragraphs, except money accruing from customs and internal revenue cases, which should be paid to the collector or surveyor of customs, or collector of internal revenue of the district in which the case arose, and money accruing from post-office suits, which should be deposited to the Treasurer's credit, for the use of the Post Office Department. Deputy collectors and agents should deposit directly with a depositary in the name of their principals, and take certificates of deposit in the names of the officers for whom they are acting. DISBURSING FUNDS. All moneys received by any Government officer or agent from the Treasury for disbursement, or coming into his hands, must be deposited to his official credit, and drawn upon only in his official capacity. Deposits of such moneys may be made with the Treasurer, an Assistant Treasurer, or any Designated Depositary of the U. S. specially authorized by the Secretary of the Treasury, under Section 3620, Revised Statutes, and not otherwise. In case special authority has not been given to a convenient depositary, application should be made to the Secretary of the Treasury therefor. RECEIPTS. Those given to district attorneys, marshals, or clerks for moneys paid by them to collectors or surveyors of customs should be sent to the Solicitor of the Treasury, and similar receipts from collectors of internal revenue should be sent to the Commissioner of Internal Revenue. Those given to officers, for deposits of disbursing funds to their own credit, should be retained by them. Reference is made to Sections 3216, 3218, 3617, 3620, 3621, 3625, and 5481 to 5505, inclusive, Revised Statutes. INDEX. A ACKNOWLEDGMENT-Of organization certificate........ Assignment of bonds......... Foreign assignment of bonds........... ADAMS EXPRESS COMPANY-Government contract with......... Of insolvent National bank... AGENCY-Redemption at Treasury.... AIDING OR ABETTING IN MISDEMEANORS... APPORTIONMENT OF CIRCULATION TO STATES AND TERRITORies. APPRAISAL OF STOCK.................................... Committee for....... ARTICLES OF ASSOCIATION......................... Form of....... Proceedings in regard to.... Amendment of.............. ..... 107, 150 ASSESSMENT-Upon shareholders to pay deficiency in capital stock............ 83, 104 Of penalty for failure to report... United States taxes... State taxes Compensation of examiner...... Cost of redemption of circulation.... Transportation of notes........ ASSETS-Of consolidated bank................................. Failed bank, U. S. to have paramount lien on ASSOCIATION (See National Banking Association.) 84 ATTACHMENT—Not to issue from State court before final judgment............................................. (203) Auction, Sale AT—Of delinquent stock............. Bonds.. Stock taken to secure debt........ BAD DEBTS-Defined B BANK CHECK-Repeal of law requiring stamp on..................................... BILL IN EQUITY TO ENFORCE STOCKHOLDERS' LIABILITY Not considered money borrowed.. BLANKS FOR ORGANIZATION......... BONDS, OFFICIAL-Of Comptroller ..... PAGE. 13, 14 34, 62, 65 45 109 47 115 105 3 102 43 44 119 Deposited with Treasurer by public depositaries.................................................. 195, 197 26 PAGE. 193 BONDS, U. S.-Lost coupon. Duplicates, how obtained.. Called........ BURNING (See Destruction of Notes.) BUSINESS-Usual place of.......... Proceedings and requirements before commencing.. Reduction of..... Amount held by directors... Proportion of bonds to............ ........ Creation of or increase of by use of circulating notes prohibited.. 46 Duties of.............................. 13, 16, 17, 27, 31, 36, 48, 49, 50, 51, 59, 63, 72, 107 Cannot act as proxy........ When may be examined on oath.... Cannot be examiner of own bank........................ 15 Not to loan money on United States or National bank notes......... Embezzlement by................ Forbidden to reissue notes of closed bank.. CAVEAT-For lost bonds, form of........... CERTIFICATE Of approval of Comptroller's seal by Secretary of Treasury...... Officers and directors to payment of capital stock.............................. Comptroller approving increase of capital... Reduction of capital... Agent of association of examination of bonds..... Destruction of notes.......... Authority to commence business.. Extension of corporate existence....... ..... PAGE. 3 15, 123 13, 124 16 18 29 37, 62, 66 15 108 Amendment to articles of association... (See also Organization Certificate.)-Executed and sealed by Comptroller to be evidence......... Clearing-house.... Gold and silver........ Of deposit of United States notes... Increase of capital by bank........ CERTIFICATION OF CHECKS-When forbidden..... Penalty for........ CERTIFIED COPIES OF PAPERS EVIDENCE............. CHARTER NUMBER OF ASSOCIATION-To be printed on notes....... CIRCULATING NOTES-Of National banks to be taken by depositaries. Converted State bank with branches.... Ratio of, to bonds deposited............ Bonds deposited as security for........................... 26, 27, 28, 29, 90, 111 31, 112 How retired and bonds withdrawn...... 30, 34, 60, 61, 62, 90, 112, 135 Form, denominations and printing of............................................... 31, 89, 109 Tax on 51, 52, 178 Limitation on, is of denominations less than five dollars... 33 |