Notes of Decisions. Indictment.-A deputy clerk of the district court of Hawaii who converts to his own use fees deposited by litigants is punishable under this section. U. S. v. Davis (1917), 243 Fed. 570. Likewise a United States commissioner receiving funds to be paid over to the receiver of the land office. Stallings v. Splain (U. S. 1920), 64 L. Ed. 578. And a clerk of the district court who embezzles unearned fees. U. S. v. Dodge (D. C. 1918), 251 Fed. 740; id. 742. 287. Evidence of embezzlement. Upon the trial of any indictment against any person for embezzling public money under any provision of the six preceding sections, it shall be sufficient evidence, prima facie, for the purpose of showing a balance against such person, to produce a transcript from the books and proceedings of the Treasury, as required in civil cases, under the provisions for the settlement of accounts between the United States and receivers of public money. Sec. 93, Criminal Code, act of Mar. 4, 1909 (35 Stat. 1105). 288. Trading in funds of the United States.—Whoever, being an officer of the United States concerned in the collection or the disbursement of the revenues thereof, shall carry on any trade or business in the funds or debts of the United States, or of any State, or in any public property of either, shall be fined not more than three thousand dollars, or imprisoned not more than one year, or both, and be removed from office, and thereafter be incapable of holding any office under the United States. Sec. 103, Criminal Code, act of Mar. 4, 1909 (35 Stat. 1107). 289. Making false certificate.-Whoever, being a public officer or other person authorized by any law of the United States to make or give a certificate or other writing, shall knowingly make and deliver as true such a certificate or writing, containing any statement which he knows to be false, in a case where the punishment thereof is not elsewhere expressly provided by law, shall be fined not more than five hundred dollars, or imprisoned not more than one year, or both. Sec. 106, Criminal Code, act of Mar. 4, 1909 (35 Stat. 1107). CHAPTER 4. TREASURY DEPARTMENT. Treasurer of the United States: Office established, 290. Assistant treasurers, 291. Depositaries for public moneys: Mints and Federal reserve banks, 292. National banks, 293. In Cuba and Porto Rico, 294. In the Philippine Islands, 295. Public moneys: Responsibility of fiscal agent, 297. Draft of the Treasurer, 299. Draft for the War Department, 300. To disbursing officers and agents of the Requisitions, 303. Lost checks duplicated, 304. After disbursing officer has ceased to hold office, 305. Outstanding accounts: Checks outstanding three years, 306. Balances unchanged for three years, 308. Outstanding checks, 310. Auditor for the War Department: Examination of accounts, 312. In the District of Columbia, 314. Balancing accounts, 315. Preservation of accounts, 316. Construction of statutes, 317. Audit away from the seat of Government: How performed, 320. Payment of certificates of balances, 322. Claims settled in the Department of the Reported to Congress, 330. Comptroller's decisions to govern, 331. 146345°-21-11 Claims against the United States: Checks outstanding over three years, 333. Damages due to military operations, 334. In France, 335. Personal property, 336. Baggage shipped under orders, 337. Horses, equipage, etc.: Lost in battle, etc., 338. Payment, 339. Lost in military service, 340. Captured, 341. Condemned, 342. Payment to guardian of minor, 343. Arms and ammunition taken from civil fans, 346. Arrears of pay and allowances: Line officers, 347. Volunteers in the Spanish War, 348. Evidence of honorable discharge to be returned, 350. Appropriations exhausted or lapsed, 351. Revision of settlement, 352. Assignments of claims; powers of attorney, 353. Stamp tax, 354. Set-off, 355. Reopening settled accounts, 356. Recovery of debts due the United States: Priority of debts, 358. Liability of executors, etc., 359. Priority of sureties, 360. Compromise of claims, 361. Notice of deficiency in accounts, 362. Distress warrants against officers: Application by Solicitor of the Treasury, 368. Postponement of proceedings, 369. Against an officer, 370. Against a surety, 371. 161 290. Treasurer of the United States.-There shall be in the Department of the Treasury a Treasurer of the United States, who shall be appointed by the President, by and with the advice and consent of the Senate, R. S. 301. 291. Assistant treasurers of the United States.-There shall be assistant treasurers of the United States, appointed from time to time by the President, by and with the advice and consent of the Senate, to serve for the term of four years, as follows: One at Boston. One at New York. One at Philadelphia. One at Baltimore. One at Charleston. One at New Orleans. One at Saint Louis. One at San Francisco. One at Cincinnati. One at Chicago, R. S. 3595. 寧 * And so much of section thirty-five hundred and ninety-five of the Re vised Statutes as provides for the appointment of an assistant treasurer of the United States at Charleston is hereby repealed from and after September, The superintendent of the mint at Carson City, and the superintendent of the assay-office at Boisé City, shall be assistant treasurers of the United States, and shall respectively have the custody and care of all public moneys de posited therein, and shall perform all the duties required of them in reference to the receipt, safe-keeping, transfer, and disbursement of all such moneys, as provided by law. R. S. 3594. Section 3595 of the Revised Statutes of the United States, as amended, providing for the appointment of an Assistant Treasurer of the United States at Boston, New York, Philadelphia, Baltimore, New Orleans, Saint Louis, San Francisco, Cincinnati, and Chicago, and all laws or parts of laws so far as they authorize the establishment or maintenance of officers of such Assistant Treasurers or of Subtreasuries of the United States are hereby repealed from and after July 1, 1921; and the Secretary of the Treasury is authorized and directed to discontinue from and after such date or at such earlier date or dates as he may deem advisable, such subtreasuries and the exercise of all duties and functions by such assistant treasurers or their oflices. The office of each assistant treasurer specified above and the services of any officers or other employees assigned to duty at his office shall terminate upon the discontinuance of the functions of that office by the Secretary of the Treasury. Act of May 29, 1920 (41 Stat. 654-655), making appropriations for legislative, executive, and judicial expenses. 292. Deposit of public funds at mints and Federal reserve banks.-The mints at Carson City, and at Denver, and the assay office at Boisé City, shall be places of deposit for such public moneys as the Secretary of the Treasury may direct. R. S. 3592. The Secretary of the Treasury is hereby authorized, în his discretion, to transfer any or all of the duties and functions performed or authorized to be performed by the assistant treasurers above enumerated, or their offices, to the Treasurer of the United States or the mints or assay offices of the United States, under such rules and regulations as he may prescribe, or to utilize any of the Federal reserve banks acting as depositaries or fiscal agents of the United States, for the purpose of performing any or all of such duties and functions, notwithstanding the limitations of section 15 of the Federal reserve Act, as amended, or any other provisions of law: Provided, That if any moneys or bullion, constituting part of the trust funds or other special funds heretofore required by law to be kept in Treasury offices, shall be deposited with any Federal reserve bank, then such moneys or bullion shall by such bank be kept separate and distinct from the assets, funds, and securities of the Federal reserve bank and be held in the joint custody of the Federal reserve agent and the Federal reserve bank: Provided further, That nothing in this section shall be construed to deny the right of the Secretary of the Treasury to use member banks as depositaries as heretofore authorized by law. Act of May 29, 1920 (41 Stat. 655), making appropriations for legislative, executive, and judicial expenses. A 293. Deposit of public funds with national banks.—All national banking associations, designated for that purpose by the Secretary of the Treasury, shall be depositaries of public money, under such regulations as may be prescribed by the Secretary; and they may also be employed as financial agents of the Government; and they shall perform all such reasonable duties, as deposits.ries of public money and financial agents of the Government, as may be required of them. The Secretary of the Treasury shall require the associations thus designated to give satisfactory security, by the deposit of United States bonds and otherwise, for the safe-keeping and prompt payment of the public money deposited with them, and for the faithful performance of their duties as financial agents of the Government: Provided, That the Secretary shall, on or before the first of January of each year, make a public statement of the securities required during that year for such deposits. And every association so designated as receiver or depositary of the public money shall take and receive at par all of the national currency bills, by whatever association issued, which have been paid into the Government for internal revenue, or for loans or stocks: Provided, That the Secretary of the Treasury shall distribute the deposits herein provided for, as far as practicable, equitably between the different States and sections. R. S. 5153, as amended by sec. 3, act of Mar. 4, 1907 (34 Stat. 1290). By a provision of the Federal reserve act of Dec. 23, 1913, sec. 27 (38 Stat. 274), as amended by act Aug. 4, 1914 (38 Stat. 682), this section and secs. 5172, 5191, and 5214 of the Revised Statutes, which were amended by act May 30, 1908, were reenacted to read as such sections stood prior to May 30, 1908, subject to such amendments or modifications as were prescribed in said Federal reserve act. Notes of Decisions. Public funds on deposit and matters related thereto.-Disbursing officers may le gally make special deposits of their funds in nonspecie-paying banks, if so directed by the President, where they will agree to receive the funds in that way. (1837) 3 Op. Atty. Gen. 233. Where a disbursing agent of the United States had paid public money into a bank, the Government will not undertake to settle incidental matters of controversy between him and the bank, but leaves all such questions to the courts of justice. (1854) 6 Op. Atty. Gen. 314. An agent of the Government can not require it to receive the credit of a bank or any other third party in the place of that of himself and his ties. Id. sure A bank can not lawfully take public funts which have been deposited with it, knowing them to be such, and divert them from a public debt to the payment of the private debt of the public agent, or to a debt contracted by him in violation of law and of his duty to the Government. Id. In action by United States against national depositary for payments on checks drawn by Government officer who forged indorsements, the bank held not entitled to credit for moneys paid on legitimate claims in the absence of an accounting by the officer. merce v. U. S. C. C. A. 219. National Bank of Com(1915), 224 Fed. 679, 140 Liability of Government.-This is a provision to attain security for the benefit of the party ultimately entitled to the money, and does not render the Government liable in case of the failure of the depositary. Branch v. U. S. (1876), 12 Ct. Cl. 281. When public money is deposited in a designated depositary, it is not retained in kind as the special property of the Government, but is mingled with other funds and becomes the property of the bank. Id. 294. Depositaries for public funds in Cuba and Porto Rico.-That the Secretary of the Treasury is hereby authorized to designate one or more banks or bankers in the Philippine Islands and in the islands of Cuba and Porto Rico in which public moneys may be deposited: Provided, That the banks or bankers thus designated shall give satisfactory security for the safe-keeping and prompt payment of the public moneys so deposited by depositing in the Treasury United States bonds to an amount not less than the aggregate sum at any time on deposit with such banks or bankers: And provided further, That this Act shall apply to Cuba only while occupied by the United States. Act of June 6, 1900 (31 Stat. 658). 295. Depositaries for public funds in the Philippine Islands.-The treasury of the Philippine Islands and such banking associations in said islands with a paid up capital of not less than two million dollars and chartered by the United States or any State thereof as may be designated by the Secretary of War and the Secretary of the Treasury of the United States shall be depositories of public money of the United States, subject to the provisions of existing law governing such depositories in the United States: Provided, That the treasury of the government of said islands shall not be required to deposit bonds in the Treasury of the United States, or to give other specific securities for the safekeeping of public money except as prescribed, in his discretion, by the Secretary of War. Sec. 85, act of July 1, 1902 (32 Stat. 711). The Secre 296. Depositaries for public funds in foreign countries.-tary of the Treasury is hereby authorized to designate depositaries in foreign countries with which shall be deposited all public money which it may be necessary or desirable to have on deposit in such countries to provide for current disbursements to the military and naval forces of the United States and to the diplomatic and consular and other representatives of the United States in and about such countries until six months after the termination of the war between the United States and the Imperial German Government, and |