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579. Indorsements by procuration.-Bills of exchange drawn by consular officers are occasionally presented at the Department of State or the Treasury for payment by holders whose rights are derived from indorsements not made by parties to whom such bills have been duly made payable, but by other persons claiming to act for such parties by procuration, without producing the power of attorney or other authority for the transfer of the property in such bill of exchange out of its lawful owner. The accounting officers, who are required to see that no person receives money from the Treasury but by lawful title, can not recognize such indorsements unless on satisfactory proof of their sufficiency.

580. To be drawn at fifteen days' sight. All drafts drawn by consular officers, whether on the Secretary of State or on the Secretary of the Treasury, are to be drawn at fifteen days' sight, acceptance waived, in order to give sufficient time to the accounting officers to adjust the accounts before the day of payment. Drafts for disbursements made for objects not expressly authorized by law nor by instructions must not be drawn until notice is received from the Department of State that the accounts and vouchers have been examined and approved.

581. Accounts must accompany drafts.-Consular officers' drafts will not be paid until the accounts and vouchers for which they are drawn have been received, examined, and approved. In order to secure their payment, and to prevent embarrassment and delay to holders, it is necessary that the accounts should be sent so as either to precede the arrival of, or be received at the same time with, the drafts. (Paragraph 566.)

582. Drafts to be filled out in handwriting of consular officer.— Whenever a draft is drawn by a consular officer, the blanks in the engraved forms furnished by the Department of State (Form No. 114) must be filled up by the drawer in his own handwriting; and for still further protection against forgery, 17824 C R16

or the payment of fraudulent drafts, the draft should be sealed with the consular seal.

583. On whom drafts drawn.-The drafts or bills of exchange drawn by consular officers for balances due to them on the accounts required to be transmitted to the Department of State (paragraph 538) must be drawn upon the Secretary of State, and those drawn for balances due on the accounts directed to be sent to the Auditor for the State and other Departments (paragraph 539) must be drawn on the Secretary of the Treasury.

584. Loss by exchange-Gain by exchange.-Accounts of consular officers for loss by exchange must be rendered quarterly to the Auditor for the State and other Departments. The accounts, when thus rendered, should consist of a list of the items, signed by the consul, with vouchers therefor. Vouchers must be furnished in accordance with the following forms:

For drafts drawn by the consul, a certificate signed by himself and the purchaser of his draft, according to Form No. 92, and embodying the following facts:

1. Date of the draft.

2. Amount of the draft in the currency of the United States. 3. Gross amount of the draft in foreign currency.

4. Rate of exchange.

5. Loss on the sale of the draft.

6. Net proceeds in foreign currency.

7. Net proceeds in the currency of the United States.

8. Upon whom and on what account drawn.

For drafts purchased by the consul in remitting surplus moneys, a certificate as per Form No. 93, embracing the following information:

1. Date of the draft remitted.

2. Face of the draft in the currency of the United States. 3. Face of the draft in foreign currency.

4. Rate of exchange.

5. Loss on the purchase of the draft.

6. Total cost of the draft in foreign currency.

7. Total cost of the draft in the currency of the United States. 8. To whom and on what account remittance is made.

By the "rate of exchange" in the above forms is meant the amount of the foreign currency received or paid for each dollar of currency of the United States of the draft, or for each pound sterling if the draft should be in English money, or vice

versa.

The proper valuation to be placed on the foreign money received or paid for each draft and to be used in making the reductions to the currency of the United States is fully explained and set forth in the succeeding paragraph. When the net proceeds of a draft for funds on a disbursing account are stated in a voucher in a foreign currency different from that in which the disbursements are actually made by the consular officer, the relative value of the currency in which the payments are made must be given. When there is a gain by exchange, either on drafts sold or purchased by consular officers, the amount should be credited in the account affected thereby. It does not necessarily belong to the exchange account.

585. Reauction to currency of the United States.-The value of the English sovereign, or pound sterling, in the currency of the United States at which it shall be paid and received by the Treasury in foreign countries is fixed at $4.8665. This valuation must therefore be employed in making their reductions from English money to the currency of the United States by consular officers in all countries.-R. S., sec. 3565. (Forms 161 and 162.)

The relative values of the standard moneys of the nations of the world, as prepared quarterly by the Director of the Mint and proclaimed by the Secretary of the Treasury in pursuance of section 25 of the tariff of 1894, must be employed

by consular officers to reduce to the currency of the United States the standard money of each foreign nation in transactions within its own jurisdiction involving such standard money.-28 Stat. L., 552. (Paragraph 528.)

When the money which, is in use in a foreign country is not the standard money of the country, or if it be a currency depreciated from the standard currency, the reduction to Federal money must be made at the rate of the commercial value of said money at the time and place of the transaction. (See paragraph 541 as to the nature of the evidence required in such cases.)

SUMMARY OF RETURNS AND ACCOUNTS.

586. To the Secretary of State. The following returns and accounts are to be transmitted by consular officers to the Department of State:

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List of persons to whom protection has been given ir non-Christian countries (paragraph 173) ...

Report on estates of deceased citizens (paragraph 650) ...

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QUARTERLY ACCOUNTS.

Contingent expenses, United States consulates.
Accounts of clerks at consulates..

Salaries, marshals for consular courts.

Salaries. interpreters to consulates in China and Japan.
Expenses of interpreters and guards in Turkish domin-

ions

Expenses of prisons for American convicts.

Form No. 90

Form No. 165

Form No. 165

Form No. 165

Form No. 165

Form No. 165

Fees and expenditures of marshals at consular courts... Form No. 137

587. To the Auditor.-The following returns and accounts are to be transmitted by the consular officers to the Auditor for the State and other Departments:

QUARTERLY RETURNS.

Return of seamen who have come upon the consulate otherwise than in the employment of vessels or by regular discharge therefrom

Record of Treasury fees, with oath.

Form No. 126 Form No. 101 or 102

Detailed list of seamen discharged, shipped, deserted, and deceased..

Detailed report of official services to American vessels and seamen, with oath.

Form No. 124

Form No. 168

Summary of consular business.

Form No. 103

Form No. 113

Statement of official services of unsalaried officer to
American vessels or seamen..

Form No. 167

QUARTERLY ACCOUNTS.

Certificate as to absence..

Relief and protection of American seamen, with vouch

ers

Salaries, consular service, with vouchers.

Form No. 94 Forms Nos. 106, 108, 112, and 116

Pay for services to American vessels and seamen, with vouchers....

Salaries, consular clerks.

Form No. 169

Form No. 165

Loss by exchange, consular service, with vouchers. Forms Nos. 92 and 93

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