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and charged in their respective accounts. A vice-consulai officer must accompany his accounts with the certificate ai to absence (Form No. 113) in the same manner as the princi pal officer.

COMPENSATION FROM CONSULAR FEES RECEIVED.

572. This account appertains to those consular officers wht receive their compensation from the fees they.collect for their official services. They should render quarterly to the Audi tor for the State and other Departments an account current, together with a certificate as to absence (Form No. 113 and the record of fees. Form No. 116 can be adapted to the purposes of the account current. In no case is authority granted these officers to draw upon the Government for compensation, or for the expense of office rent, or for clerk hire payable out of fees. These accounts being contingent upon the annual receipts from fees, they will not be adjusted at the Treasury until the close of the fiscal year, which ends June 30 of each year. But if the consular officer's term of service should be for a fractional part of the fiscal year, his account will be adjusted for the part of the year while he was in charge, and will be settled independently of the receipts during the other portion of the fiscal year. (Paragraph 498.) A surplus of fees due to the Government in one fiscal year can not be applied to compensation or clerk hire or office rent for another fiscal year. When a principal officer is entitled to receive, besides fees, an amount for pay for serv: ices to vessels and seamen, his account will be settled quar terly. The accounts and vouchers for office rent and clerk hire to be paid from the excess of fees over the compensation must be sent to the Department of State.-11 Fed. Rep., 496

573. Accounts during absence of feed principal officer.—Para graph 571 is also applicable in the absence of a principal officer who is compensated by fees, so far as the rendition of separate accounts and the furnishing of the certificate relating to absence are concerned. The law (R. S., sec. 1782) provides that only the excess of fees shall be held subject to the direction of the Secretary of the Treasury, and therefore the Treasury Department does not assume any control in the matter of a division of the compensation between the principal officer and the vice-consular officer during the absence of the former; but yet it is necessary under his bond that the accounts of each shall be rendered and settled separately. Each of these offifers will therefore render separate accounts of fees, services to vessels, and disbursements for the time he shall be in charge with all the vouchers in his own name, together with the requisite certificate relating to absence. (Form 113.) The compensation accruing during the time each shall be in eharge will be credited in full in each respective settlement and each officer will be held for whatever of excess of fees may be found due the Government for the time of his service.

The same rule will also be followed in the settlement of the compensation and fees of the agencies connected with unsalaried consulates. But neither the principal consular officer for the vice-consular officer is to be prevented from receiving compensation to which he may be legally entitled out of any surplus of fees for services performed by the other during the portion of the fiscal year he may have been in charge.

ACCOUNTS FOR PAY FOR SERVICES TO AMERICAN VESSELS

AND SEAMEN.

574. Accounts by feed officers.—Consular officers who are compensated from fees collected and payment for services performed for vessels should, in addition to the record of fees (Form No. 101), render quarterly accounts to the Auditor for the State and other Departments for said services in the 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:

QUARTERLY RETURNS.

Digest of invoice book....
Arrivals and departures of American vessels.
Record of notarial services....
Return of marshal of consular court.
Statement of passports issued.
Statement of passports visaed

Form No. 111
Form No. 121
Form No. 154
Form No. 131
Form No. 121
Form NO. 191

SEMIANNUAL RETURNS.

List of persons to whom protection has been given in

non-Christian countries (paragraph 173) --Report on estates of deceased citizens (paragraph 650) -

ANNUAL RETURNS.

Names of persons employed at the consulate.
Aggregate of fees received ..
Return of exports....

Form No. 19
Form No. 101
Form NO. 5

QUARTERLY ACCOUNTS.

Contingent expenses, United States consulates.

Form No. 90 Accounts of clerks at consulates..

Form No. 165 Salaries, marshals for consular courts.

Form No. 165 Salaries, interpreters to consulates in China and Japan Form No. 165 Expenses of interpreters and guards in Turkish dominions

Form No. 165 Expenses of prisons for American convicts...

Form No. 165 Fets 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 regnlar discharge therefrom

Form No. 126 Record of Treasury fees, with oath.

Form No. 101 or 102 Detailed list of seamen discharged, shipped, deserted, and deceased.

Form No. 124 Detailed report of official services to American vessels and seamen, with oath..

Form No. 168 Summary of consular business.

Form No. 103 Certificate as to absence

Form No. 113 Statement of official services of unsalaried officer to American vessels or seamen.

Form No. 167

QUARTERLY ACCOUNTS. Relief and protection of American seamen, with vouchers

Form No. 94 Salaries, consular service, with vouchers.

Forms Nos. 106,

108, 112, and 116 Pay for services to American vessels and seamen, with vouchers....

Form No. 169 Salaries, consular clerks.

Form No. 165 Loss by exchange, consular service, with vouchers.Forms Nos. 92 and 93 manner shown by Forms Nos. 167, 168, and 169, explained il the following paragraph:

The accounts for services will be adjusted quarterly, ex cept those of consular agents, which will be adjusted at the close of the fiscal year. The amounts which may be found due on accounts for official services will be remitted by Treasury drafts payable to the order of the officers to whon the amounts are due. No payments can in any case by made on account of official services until the accounts havi been adjusted at the Treasury Department. Consuls an therefore forbidden to draw drafts on the Treasury for pay for services to vessels and seamen.

575. Statement of official services for shipmaster (Form No 167).—This form must be issued in duplicate, one copy to be furnished to the master of the vessel for whom the services are performed and the other to be transmitted with the ac counts to the Auditor for the State and other Departments This form must contain the items of the services performed and the amount claimed therefor. It must be signed by the consular officer and certified as correct by the shipmaster, The tariff number of the official fee must appear in the column for “No. of fee,” opposite each item of service, showing the authority for the charge.-23 Stat. L., 56, sec. 12.

Detailed report of official services to American vessels and seamen.—This report (Form No. 168) must contain a detailed report of all the official services rendered during the quarter. It must show the dates, names of vessels, names of masters, the ports to which the vessels belong, nature of services, and amounts charged therefor. This form is to be sworn to be fore an officer authorized to administer oaths.

Under the head of “Remarks” on this form the consular officer should explain opposite the name of each United States steamer for which the fee No. 106 of the tariff of fees is charged

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