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Sec. 15, ibid.

v. 19, p. 169.

service of the United States, or to any Senator or Member of the House of Representatives, or Territorial Delegate, any money or other valuable thing on account of or to be applied to the promotion of any political object whatever. Sec. 14, ibid.

176. Any person who shall be guilty of violating any Penalty for vioprovision of the four foregoing sections shall be deemed ing sections. guilty of a misdemeanor, and shall, on conviction thereof, be punished by a fine not exceeding five thousand dollars, or by imprisonment for a term not exceeding three years, or by such fine and imprisonment both, in the discretion of the court. Sec. 15, ibid.

177. All executive officers or employees of the United Requesting: States not appointed by the President, with the advice tions by officer and consent of the Senate, are prohibited from requesting, for bitinial giving to, or receiving from, any other officer or employee Sec. 6 Aug 16, of the Government, any money or property or other thing of value for political purposes; and any such officer or employee, who shall offend against the provisions of this section shall be at once discharged from the service of the United States; and he shall also be deemed guilty of a misdemeanor, and on conviction thereof shall be fined in a sum not exceeding five hundred dollars. Sec. 6, act of August 15, 1876 (19 Stat. L., 109). 178. Every member of Congress or any officer or agent

Prohibition of the Government who, directly or indirectly, takes, re-writeration ceives, or agrees to receive, any money, property, or other tract:onticesetc valuable consideration whatever, from any person for pro- F 6.2, 183, e. curing, or aiding to procure, any contract, office, or place, 61, 129:696. from the Government or any Department thereof, or from any officer of the United States, for any person whatever, or for giving any such contract, office, or place, to any person whomsoever, and every person who, directly or indirectly, offers or agrees to give, or gives, or bestows any money, property, or other valuable consideration whatever, for the procuring or aiding to procure any such contract, office, or place, and every member of Congress who, directly or indirectly, takes, receives, or agrees to receive any money, property, or other valuable consideration whatever after his election as such member, for his attention to, services, action, vote, or decision on any question, matter, cause or proceeding which may then be pending, or may by law or under the Constitution be brought before him in his official capacity, or in his place as such member of Con

upon taking con

for CON

July 16, 1862, .

Sec. 1781,R.S.

Prohibition of contributions,

gress, shall be deemed guilty of a misdemeanor, and shall be imprisoned not more than two years and fined not more than ten thousand dollars. And any such contract or agreement may, at the option of the President, be declared absolutely null and void; and any member of Congress or officer convicted of a violation of this section, shall, moreover, be disqualified from holding any office of honor, profit, or trust under the Government of the United States."

179. No officer, clerk, or employee in the United States preseits, etc., to Government employ shall at any time solicit contributions

Feb. 1. 1870, c. from other officers, clerks, or employees in the Government See.1764,R.s. service for a gift or present to those in a superior official

position; nor shall any such officials or clerical superiors receive any gift or present offered or presented to them as a contribution from persons in Government employ receiving a less salary than themselves; nor shall any officer or clerk make any donation as a gift or present to any

official superior. Every person who violates this section shall be summarily dismissed from the Government employ..

MISCELLANEOUS PROVISIONS.

Par.

182. Preservation of Statutes at Large.

Par.
180. Removal of office on account of sick-

ness, report.
181. Restriction on payments for news-

papers.

of

Removal office,

Restrictions upon payments

180. Whenever any public office is removed by reason Apr. 21, 1806, c. of sickness which may prevail in the town or city where it Sec. 1776, R.s. is located, a particular account of the cost of such removal

shall be laid before Congress.

181. No executive officer, other than the heads of Defor newspapers, partments, shall apply more than thirty dollars, annually,

Mar. 3, 1899 out of the contingent fund under his control, to pay for Sec. 1779, R.S. newspapers, pamphlets, periodicals, or other books or prints

not necessary for the business of his office. 1 Sections 1781 and 1782 of the Revised Statutes make it illegal for an officer of the United States to have that sort of connection with a Government contract which an agent, attorney, or solicitor assumes when he procures, or aids in procuring, such contract for another, or when he prosecutes for another any claim against the Government founded thereon. XIV (pin. Att. Gen., 483. But there is in the statutes no general provision whereby officers of the executive branch of the Government are forbidden to contract directly with the Government as principals, in matters separate from their offices and in no way connected with the performance of their official duties; nor are those oflicers forbidden to be connected with such contracts, after they are procured, by acquiring an interest therein. Ibid.

2 This section was held to be constitutional by the Supreme Court in Ex parte Curtis, 106 U. S., 371.

Aug. 8, 1846, c.

Sec. 1777,

182. The various officers of the United States to whom, copies or statutes in virtue of their offices and for the uses thereof, copies of at Large the United States Statutes at Large, published by Little, 100.14%; b: 75. Brown and Company, have been or may be distributed at the public expense, by authority of law, shall preserve such copies, and deliver them to their successors respectively as a part of the property appertaining to the office. A printed copy of this section shall be inserted in each volume of the Statutes distributed to any such officers.

CHAPTER V.

THE DEPARTMENT OF THE TREASURY- THE

ACCOUNTING OFFICERS.

Par.

Par.

183. The Treasury Department. 248, 249. Discharge of poor debtors. 184-189. Accounts.

250. Suits to recover balances due the 190–193. The Accounting Officers; the

United States. Comptroller of the Treasury. 251-264. Distress warrants. 194–214. The Auditors of the Treasury. 265-270. Estimates. 215–218. Accounts of line officers, etc. 271-275. Appropriations. 219, 220. Claims; reports of claims al- 276-278. Permanent annual approprialowed.

tions. 221, 222. Claims of officers and enlisted 279–282. Application of balances.

men for property lost or de- 283–290. The public moneys; the Treasstroyed.

urer; assistant treasurers, and 223-230. Reimbursement of States for

depositories. expenses incurred in war with 291–295. Disbursing agents. Spain.

296–298. Transfer of funds by Secretary 231, 232. Compromise of claims.

of the Treasury. 233. Set-off.

299–304. Deposit of public money. 234. Assignment of claims.

305-308. Tender. 235-244. Prosecution of claims.

309–312. Outstanding checks. 245–247. Debts due by or to the United

States. The Depart

183. There shall be at the seat of Government an Execument of the Treasury.

tive Department to be known as the Department of the Sept. 2, 1789, c. 12...1,6. Treasury, and a Secretary of the Treasury, who shall be Sec. 233, R. S.

the head thereof.

ACCOUNTS.

Par.

ment of the fiscal year.

Par.
184. The fiscal year.

188. Report of delinquent officers. 185. Rendition of accounts monthly. 189. Annual report of receipts and ex186. Separate accounts required.

penditures. 187. Transmission of accounts to Wash

ington. Commence

184. The fiscal year of the Treasury of the United States

in all matters of accounts, receipts, expenditures, estimates, Aug. 26, 1812, c. 207, S. 1.2, v.5. and appropriations, except accounts of the Secretary of C. 139, 61, 17 the Senate for compensation and traveling expenses of Sen0.226, s. 1, v.17, p. ators,' shall commence on the first day of July in each year; Sec. 227, R. S. and all accounts of receipts and expenditures required by

law to be published annually shall be prepared and published for the fiscal year as thus established. The fiscal

For other statutory provisions in relation to accounts, see the titles The Comptroller of the Treasuryand The Auditors of the Treasuryin the chapter entitled THE TREASURY DEPARTMENT, and the title Disbursing Officers” in the chapter entitled THE STAFF DEPARTMENTS.

Accounts to be rendered month

Res. 48v. 14, . 571; July , ,

219.

year for the adjustment of the accounts of the Secretary of the Senate for compensation and traveling expenses of Senators' shall extend to and include the third day of July. 185. Every officer or agent of the United States who

ly. receives public money which he is not authorized to retain as salary, pay, or emolument, shall render his accounts ! 17, 1862, c. monthly. Such accounts, with the vouchers necessary to Mar. 2, 107 the correct and prompt settlement thereof, shall be sent by 2.595,5:15, v. 16 mail or otherwise to the Bureau to which they pertain 's-230.769,519,7 within ten days after the expiration of each successive

Sec. 12, act July month, and after examination there shall be passed to the 31, 1894, v. 28, p. proper accounting officer of the Treasury for settlement. Sec. 3622, R. S. Disbursing officers of the Navy shall, however, render their accounts and vouchers direct to the proper accounting officer of the Treasury. In case of the nonreceipt at the Treasury or proper Bureau of any accounts within a reasonable and proper time thereafter, the officer whose accounts are in default shall be required to furnish satisfactory evidence of having complied with the provisions of this section. Nothing herein contained shall, however, be construed to restrain the heads of any of the Departments from requiring such other returns or reports from the officer or agent, subject to the control of such heads of Departments, as the public interest may require.

186. All officers, agents, or other persons receiving public Separate moneys, shall render distinct accounts of the application ., Mar. 3,100%; thereof according to the appropriation under which the Sec. 3623, R.S. same may have been advanced to them.

187. All monthly accounts shall be mailed or otherwise Transmission sent to the proper officer at Washington within ten days

Sec. 12, July 31, after the end of the month to which they relate, and quarterly and other accounts within twenty days after the pe- 31, p. 910. riod to which they relate, and shall be transmitted to and received by the Auditors within sixty days of their actual receipt at the proper office in Washington in the case of monthly, and sixty days in the case of quarterly and other accounts. Should there be any delinquency in this regarde Auditor,

disapprove reqat the time of the receipt by the Auditor of a requisition isitions on de

, for an advance of money, he shall disapprove the requisition, which he may also do for other reasons arising out of the condition of the officer's accounts for whom the advance is requested; but the Secretary of the Treasury may

ac

of monthly, etc., accounts

1891, v. 28, p. 209.

Mar. 2, 1901, v.

may

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For other statutory provisions in relation to accounts, see the titles The Comptroller of the Treasuryand The Auditors of the Treasuryin the chapter entitled THE TREASURY DEPARTMENT, and the title Disbursing Officers” in the chapter entitled THE STAFF DEPARTMENTS.

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