"for receiving and delivering ship's register and papers,” etc., the nature of the trip of the vessel, whether "running regularly by weekly or monthly trips, or otherwise," and state “the foreign port where the principal offices of the steamship company or owners are located." When a charge is made of fees Nos. 28 or 46 of the tariff of fees, the fact of the service being required by the custom-house or port authorities must be stated in the oath of the consular officer to the said form; and it must also be stated in the oath of said form that each vessel for which the fee No. 106 of the tariff of fees is charged therein is a registered vessel of the United States, and where this fee is charged at Canadian ports the consular officer must include in his oath an additional statement that a regular entry and clearance was made at the custom-house in the case of each vessel where such fee is charged.-R. S., secs. 1720, 1722, 4222.

Account current for fees and services.—An account current (Form No. 169) must be furnished, on the debit side of which should be charged, in separate entries, the amount of compensation received from official fees collected and the amount claimed for official services to American vessels and seamen; and on the credit side should be entered the amount of official fees collected (Form 101) and the balance claimed to be due, closing the account.

576. Consular agents' accounts.-Consular agents will be governed by the foregoing requirements in relation to official services, and will render their quarterly reports in accordance with the prescribed forms to the principal consular officer, who will transmit the same to the Auditor for the State and other Departments.

In order to secure payment to himself of the amounts due to the agents for services rendered by them, the principal consular officer must furnish receipts of the agents, showing

payment by him to them of the amounts due; otherwise the Treasury drafts will be remitted payable to the order of the agents who performed the services.

SALARIES OF CONSULAR CLERKS.

577. The account for the salary of a consular clerk must be rendered quarterly to the Auditor for the State and other Departments, and in the name of the consular clerk, whether he receives his salary from the fees of the consulate where he is stationed or whether he draws a draft therefor. Drafts for the salary of a consular clerk are to be drawn on the Secretary of the Treasury and in the name of the consular clerk. The account may be rendered on Form No. 165. (Paragraph 517.)

DRAFTS.

578. No drafts must be drawn except by a duly authorized and qualified consular officer. Drafts and accounts must not be transmitted by a consular agent. Drafts of consular officers must not be made in foreign money, but for the equivalent value thereof in the currency of the United States. In disposing of their drafts consular officers are expected to use their best discretion to negotiate them at the most favorable rates, and must furnish with the account in each case of sale of draft a voucher, as per Form No. 92, whether any loss is sustained or not. It is necessary that they should state on the face of every draft for salary or authorized expenses the account for which it is made; and every draft for expenses authorized by special instructions should refer explicitly to the date and number of the instruction in which such authority was given. The same reference should appear in the corresponding account. (Paragraph 567) To prevent the dishonor of such bills or drafts consular officers should observe the form prescribed with a view to overcome this difficulty. (Form No. 114.)

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 R-16

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