the act of 12th January, 1825, "authorizing repayment for land erroneously sold by the United States," says, "every purchaser of land from the United States, of which the title is void from any cause, shall be entitled to repayment of the purchase money, on making proof, to the satisfaction of the Secretary of the Treasury, that the same was erroneously sold; and the Secretary is required to repay such sum or sums out of any money in the Treasury not otherwise appropriated:" and it is equally manifest in these cases, also, that the Secretary would conform with the letter of the law, by auditing and paying these claims, without calling in the official action of the accounting officers: but his practice is, as in the forementioned class of claims, to refer them (not however to the Commissioner of the Land Office, who is in fact by law the Auditor of the Land Office accounts, but) to the First Auditor, from whom they go to the First Comptroller for his revision, (as they would have done if they were sent to the Commissioner of the Land Office by the claimants in the first instance.) Respecting the act of the 10th February, 1807, "to provide for the Survey of the Coast of the United States," and the act of the 10th July, 1832, to revive and carry into effect the aforesaid act, they required the President to cause a survey of the coast to be made; whereby it devolved on him to designate the Department under whose immediate supervision the survey should be conducted, which, by his direction, was charged upon the Secretary of the Treasury; and the act of the 3d March, 1843, making appropriations for the fiscal year ending the 30th June, 1844, in the clause providing for the Coast Survey, required certain officers of the Corps of Topographical Engineers, &c., to be organized by the President to prepare a plan of reorganizing the mode of executing the said survey, and expending the appropriations therefor, which, says the act, "being agreed on by a majority of the Board, shall be adopted and carried into effect by the President." The board reported a plan to the President on the 9th April, 1843, concluding it with a recommendation to the President, that, inasmuch as the object and purpose of the Survey of the Coast refer principally to the commercial interests of the country, &c., it should be under the control and considered a part of the Treasury Department. Accordingly, on approving the plan, the President decided "that the survey of the coast be continued under the charge of the Treasury Department, and under its control, and that the Secretary of the Treasury be the organ of all communications relating thereto." He therefore prescribes the regulations for executing these surveys, receives all accounts direct from the Superintendent, and refers them to the First Auditor for settlement; although the analogous operations in the surveys of harbors, rivers, and other matters pertaining to commercial interests and internal improvements are under the direction of the appropriate engineer bureaus of the War Department, from which the engineers have to be detailed on this work. the issuing of the evidences of public debt in the forms of certificates of stock, treasury notes, and bounty land scrip, be said to have been made on any settled or uniform principle. Certificates of stock were formerly signed by the Register of the Treasury, when issued at the seat of government, and by the commissioner of loans, when issued in loan districts; but latterly they are signed by the Secretary of the Treasury, and countersigned by the Register. Treasury notes, during the late war, were signed by two Commissioners, and countersigned by the Register of the Treasury; but latterly they are signed by the Treasurer, and countersigned by the Register. On the other hand, bounty land scrip are signed by the Secretary of the Treasury, and countersigned by the Commissioner of the General Land Office. Whereas, analogy would seem to indicate that, as evidences of public debt, they would, in every instance, be assumed and signed by the Treasurer of the United States, in behalf of the Secretary of the Treasury, and countersigned by the Register of the Treasury-all under the direction of the Secretary, of course.

The Secretary of the Treasury, then, in virtue of the inherent attributes of his office as head of the Fiscal Department, as well as under the authority and requirements of law or resolutions of either house of Congress, gives instructions initiative of all treasury or financial operations; he receives returns of results in general; and he reports to Congress initiative plans or projects of finance, and final results of official action by himself or subordinates in execution of instructions, &c.; that is to say, he superintends the collection of the revenue, from whatever source derived; and its disbursement, so far as it is pledged by law to pay the expenses of collection and other contingencies connected therewith, before it is deposited to the credit of the Treasurer; and he issues warrants on the receivers to bring the residue into the depositories to the credit of the Treasurer, (except the revenue of the Post Office Department :) he superintends the keeping of the revenue so deposited, and its transfer, wholly or in part, to convenient and safe depositories: he superintends the disbursement of the revenue from the Treasury, under appropriations by law, for the service of the government and liquidation of the public debt; and issues warrants on the Treasurer in pursuance thereof, (except for the service of the Post Office Department:) he prescribes or approves the forms of keeping the accounts and making the returns of the revenue and the returns of disbursements, and the forms of all public accounts whatever he receives returns and reports, at various stated intervals, from collectors, receivers, depositories, the director of the mint, commissioners of insolvent debtors, &c. The Secretary of the Treasury makes reports to Congress of plans for the improvement and management of the revenue, and plans for the support of the public credit, &c., &c.: he makes estimates of public revenue and estimates of public expenditure, annually: he also keeps the proper books of record in his office proper, &c., &c.

Summary and Classification of Functions.

The functions and operations of the Secretary's office proper, seem to be susceptible of an arrangement or distribution into sub-bureaus, divisions, branches, or classes, as here subjoined, (the choice of which denominations not being so material, as it is important to recognize and impart distinctness to the affinities that constitute the bases of the several groups indicated)-each group to have a responsible head of division assigned to it, to whom the clerks acting in the same division might be immediately responsible, when such division or branch of business is sufficient to give employment to more than one person; but when a division is not sufficient to give full employment to one person, such division might be put under the additional charge of the responsible head of some other division; or, if several divisions are only sufficient for the employment of one person, the disposition of such divisions might be given to the charge of one responsible head, still preserving the distinctive denominations of the different branches in his charge; whereby all the great advantages of "the division of labor" and enhancing individual responsibility, would be fully guarantied. It may be remarked here, that, on viewing this classification in connection with the orderly arrangement of the subjects and items of the subsequent "Tables of Details," (both produced by the analytic and synthetic processes, occasionally varied or reversed, according to emergencies, with the design of presenting the details in every aspect,) there will be ample occasion to admire at the wide scope of diversified affinities exhibited in the corresponding, complicated, and varying classifications wrought out, as the inevitable results of the safe process by which they were produced. Though the functions. of the Secretary's office are chiefly initiatives of action elsewhere, and summary evidences or demonstrations of their results, yet the official duties designated here under bureaus 2, 10, and 11, are for the most part executed in the Register's office. But their sequence and consecutive connection with the like functions of the Secretary's office, strongly urge the propriety of enumerating them all in that suggested routine here, notwithstanding the chasm or hiatus in the actual practice of his office in those respects.

1. BUREAU RELATING TO STATISTICS: Comprehending instructions, regulations, and correspondence, respecting the collection, and making returns, of statistical information, showing the yearly condition of agriculture, manufactures, domestic trade, currency, banking, &c., in the several states and territories of the United States the digesting and classification of the same-preparing reports thereof to Congress-and keeping the books and files appertaining thereto. See " Tables of Details" (A) Instructions, I. 1. 2: (B) Returns, (F) I. 1. 2. 3. 4: (C) Reports, 1. 1. 15. 16: (E) Books, IX. 19.

2. BUREAU RELATING TO COMMERCE AND NAVIGATION: Comprehending instructions, regulations, and correspondence, respecting the issue and the cancellation of marine papers-quarterly returns of abstracts of coasting and fishing vessels sailing under licenses (which might also include abstracts of all marine papers, but the licenses of coasting and fishing vessels are all that have as yet been ordered to be reported to the Secretary, distinct from the annual reports of navigation, &c.,)-entries and clearances of American and foreign tonnage engaged in the commerce and navigation of the United States, with a detail of imports. and exports, whether of bullion, specie, or merchandize, and the deportation of paupers-with the disposition of Collectors' annual returns of commerce and navigation-preparing reports thereof to Congress-and keeping the books and files appertaining thereto. See (A) Instructions, 1. 3. 6: (B) Returns, (A) . 1. 2: II. 1.2. 12. 13. 14. 15. 16: IV. 3:(C) Reports, I. (a1) (a2) (a3): (E) Books, V. 1. 2: VII. 1: IX. 9.

3. BUREAU RELATING TO THE REVENUE MARINE: Comprehending instructions, regulations, and correspondence, relative to the service of Revenue Cutters or Boats, and their various duties as the immediate guardians of commerce and navigation within the waters of the United States, within four leagues of the coast-the disposition of the returns of quarterly transcripts of their pay roll-and the annual returns of inventories of their effects-the preparing reports thereof to Congress-and keeping the books and files appertaining thereto. See (A) Instructions, I. 2. 10: (B) Returns, (a.) III. 3. IV. 1. 2: (this return of property (No. 2.) though not belonging to the Cutter service, yet, from its analogy to No. 1, may be included here, being moreover a small and isolated item): (C) Reports, II.8; (E) Books, IX. 12. 4. BUREAU RELATING TO PRELIMINARIES OF REVENUE: Comprehending instructions, regulations, official decisions, and correspondence, relative to the exchange value of foreign currency-questions concerning entries and appraisements of merchandise, and the rates of import, tonnage, light money, and other duties-the disposition of the various returns appertaining thereto-the preparing reports to Congress thereon-and keeping the books and files relating to the same. See (4) Instructions, 1. 1. 2. 7. 8. 9: (B) Returns, (▲) II. 14: (E) Books, I. 1. IX .10.

5. BUREAU RELATING TO REVENUE RECEIPTS AND DisbursementS BY COLLECTORS: Comprehending instructions, regulations, and correspondence, respecting the detailed statements and periodical returns of Collector's receipts of duties, and payments therefrom on account of debentures for drawbacks, bounties,

allowances, &c.-receipts and disbursements for light-house institutions-receipts and disbursements on account of sick and disabled seamen-and quarterly summaries of revenue (partially corresponding with the quarterly accounts current rendered to the First Auditor for settlement)-annual statements of the salaries and emoluments of officers of the Customs-the disposition of the various returns thereof-the preparing reports to Congress thereon-and keeping the books and files appertaining thereto. See (A) Instructions, I. 4. 5. 8. 9. 11: (B) Returns, (▲) 1. 3. 4. 6. 9. 10. 11. II. 3. 4. 5. 6. 8. 9. 10. 11. III. 1. 2. 4. IV. 4. (E) I. 5: (C) Reports, 1. 3. 4. 12. 13. II: 4. (c1) 7. 11: (E) Books, I. 2. 3. 4. 7.

IX. 13.

6. BUREAU RELAting to Land OFFICE TRANSACTIONS AND OTHER SOURCES OF REVENUE: Comprehending instructions, regulations, and correspondence, for the government of Surveyors General, Registers and Receivers, in relation to public lands, the surveys and sales thereof, the periodical returns connected therewith-also in relation to the adjustment of claims appertaining to public lands, and the issue of military land scrip--the residue of old internal duties and direct taxes-the preparing of relevant reports to Congress and keeping the books and files connected therewith. See (A) Instructions, 1. 11: (B) Returns, (B) 1. 1. 2: II. 1. 2. 3: (E) II. 1: (C) Reports, I. 3. 4. 7: II. 3: (E) Books, I. 8. 9. 10. 11: VII. 3. 4: IX. 14.

7. BUREAU RELATING TO THE MINT ESTABLISHMENTS: Comprehending instructions, regulations, and correspondence, respecting the operations of the Mint and its branches-statements of their bullion, coinage, &c.-and periodical returns of their receipts and expenditures-the preparing reports thereon to Congressand keeping the books and files relating thereto. See (A) Instructions, II. III. IV. &c., and the note: (B) Returns, (c) I. 1. 2. 3. 4: (C) Reports, I. 5.6: (E) Books, 1. 6: IX. 16.

8. BUREAU RELATING TO LITIGATION: Comprehending instructions, regulations, and correspondence, respecting the prosecution of the custom house bonds, and other matters of delinquency, with the disposition of the periodical returns in relation thereto-applications for the remission of fines, penalties, and forfeitures-applications of insolvent debtors of the United States for release, and reports thereon by Commissioners of insolvency, with the decisions of the Secretary in relation to compromise and release-also the preparing reports thereon to Congress-and keeping the books and files relating thereto. See (A) Instructions, 1. 10: (B) Returns, (▲) I. 5. 6: 11.7: (E) I. 2: III. 1. 2: (C) Reports, II. 14: (E) Books, VII. 2. 5. 6: VIII. 3 : IX. 11. 17. 18.

9. BUBEAU RELATING TO DEPOSITES OF PUBLIC MONEYS, AND CORRESPONDING TREASURER'S STATEMENTS: Comprehending instructions, regulations, and correspondence respecting the deposite of public moneys in the public depositories, to the credit of the Treasurer of the United States, by collectors, receivers, and all other persons making or required to make such deposites, with returns of certificates thereof, in duplicate, to the Treasurer and the Secretary of the Treasury-and the preparation of covering warrants quarterly, to cover the same to the debit of the Treasurer-also the direction of transfers to be made by the Treasurer, under his transfer drafts, from one depository to another-the preparing reports thereon to Congress-and keeping the books and files appertaining thereto. See (A) Instructions, II. III. IV. &c., and the note: (B) Returns, (▲) I. 7. 8: (p) Ï. 1. 2 : II. 1.2: (C) Reports, 1. 10. 11: (D) Warrants, I. 1. 2: (E) Books, 1. 5: IX. 15.

10. BUREAU RELATING TO PUBLIC Debt (incurred foR TEMPORARY REVENUE :) Comprehending instructions, regulations, and correspondence, in relation to the old funded and unfunded debt-in relation to recent loans, and evidences thereof, with the issue of certificates of stock, and the redemption and cancellation of the same—the issuing of warrants for the transfer of stock from one loan office to another (when they exist) also all the operations in relation to treasury note issues, accountability, redemption, and cancellation-with the relevant reports to Congress-and keeping the books and files appertaining thereto. See (A) Instructions, II. III. IV. &c., and the note: (E) Books, V1. 5.

11. BUREAU RELATING TO ESTIMATES, APPROPRIATIONS, AND EXPENDITURES: Comprehending the annual call on the heads of Executive Departments and other officers, for their respective estimates for the ensuing fiscal year in detail under appropriate heads-the entries of the appropriations, as soon as made, under corresponding heads-the preparation of "appropriation warrants," to be addressed to heads of Departments and others, authorizing their "requisitions" for corresponding advances and payments-and the preparation of "pay warrants" drawn on the Treasurer, in pursuance of those "requisitions," for the civil, diplomatic, military, and naval, expenses of the government-also the perparation of reports thereon to Congress and keeping the books and files appertaining thereto. See (A) Instructions, II. III. IV. &c., and the note: (C) Reports, 1. 9. II. 1. 2: (Estimates) 1. 1. to 83. civil and diplomatic: II. 1. to 36. military: III. 1. to 21. naval: IV. 1. to 12. Post Office Department: (D) Warrants, Il. 1: III 1. 2. 3. 4. 5. IV. 1.2: (E) Books, II. 1. 2. 3. 4: III. 1. 2. 3. 4. 5 : ̃IV. 1. 2. 3. 4. 5.

12. BUREAU RELATING TO MISCELLANEOUS MATTERS (NOT EMBRACED UNDER THE FOREGOING HEADS :) Comprehending whatever relates to the coast survey-matters connected with foreign intercourse, and advances by and to foreign bankers-the transmission of passports and sea letters to Collectors, &c.—the general registry and record of letters, appointments, and commissions-the disbursement of salaries and contingent expenses of the Department-superintending the library and files. See Instructions, II. III. IV. &c., and the note: (B) Returns, (A) III. 5. 6: (E) I. 1. 3. 4: II. 2. 3: (C) Reports, I. 14: II. 5. 6. 9. 10. (c) (c3) 12. 13: (E) Books, VIII. 1. 2; IX. 1. 2. 3. 4. 5. 6. 7. 8. 20.

13. BUREAU RELATING TO CHICKASAW FUNDS: Comprehending that portion of the operations necessarily devolving on the Secretary's office proper, in executing the stipulations of the treaties with the Chickasaw Indians of the 20th October, 1832, and the 24th May, 1834, and required to be carried into effect by the act of the 20th April, 1836-such as the issuing of covering warrants to cover in the Treasury (constituting said fund) the proceeds of the sales of the lands conveyed by said treaties, and the interest accruing from the investments of said funds-also pay warrants to defray the expenses incurred under said treaties-making relevant reports thereon to Congress, and keeping the books relative thereto. See (C) Reports, I. 8: (E) Books, X. 1. 2. 3.

TABLES OF DETAILS.

(A)-INSTRUCTIONS.

[The Secretary of the Treasury (participating nevertheless for the time being, and in some instances under special authority of Congress, with the First and Second Comptrollers, the Commissioner of the General Land Office, the Solicitor of the Treasury, and the Register of the Treasury, as regards instructions on matters coming within their several supervision, all of which, however, he may at any time as head of the department, assume to issue himself, whether prepared by them or otherwise, as he may direct) gives instructions, as below detailed, to Collectors, Naval Officers, and Surveyors of the Customs, Commanders of Revenue Cutters, Consuls, Marshals, and District Attorneys, Surveyors General, Registers and Receivers of Land Offices, Banks and other Depositories, Director of the Mint, Disbursing Agents and Accountants, and other officers, directly or indirectly concerned in executing the various revenue laws, and other laws preliminary to revenue, or touching the receipts, disbursements, and accounting for the public moneys received and disbursed, and the settlement thereof, and whatever relates to the FINANCES, initiative or final; of which, the collection of general statistics of agriculture, manufactures, and commerce, embracing domestic trade, foreign trade and navigation, currency, and a report of the results thereof, stand foremost.]

I. Of the Instructions, by the Secretary of the Treasury, incident to the improvement of the Revenue, and immediately connected with the supervision of the customs, regulations of commerce, and the revenue system emanating therefrom, viz:

1. The Secretary of the Treasury gives Instructions for collecting and registering the statistics, special and miscellaneous, of agricultural, manufacturing, and commercial operations, as incidental to the preparation of plans for the improvement of the revenue and the support of public credit, or under special provisions of law or resolutions of Congress.

2. He instructs collectors, Naval officers, and Surveyors of the Customs, respecting the construction and administration of the revenue laws, and their several or joint duties in executing the same.

3. He instructs collectors and others, and prescribes the forms and manner of their proceeding, in issuing, cancelling, and re-issuing, marine papers, &c., in keeping records thereof, and making returns of the same to the Register of the Treasury, and abstracts thereof to himself.

4. He instructs Collectors, as superintendents of light-houses, and prescribes the forms and manner of proceeding therein, and making returns of accounts and reports connected therewith, to himself for information, and to the Fifth Auditor, who transmits them to the First Auditor for settlement.

5. He instructs Collectors, as agents of Marine Hospitals, and prescribes the forms and manner of proceeding therein, and making returns of accounts connected therewith to himself for information, and to the First Auditor for settlement.

6. He instructs Collectors respecting the Custom House entries of vessels, of their imports, and their exports, and exhibits of their inward or outward manifests and marine papers in due form: the registry of aliens, and the deportation of paupers from foreign countries: and prescribes the quarterly returns connected therewith, to be made to the Register of the Treasury.

7. He instructs Consuls abroad respecting the ascertainment and report of the exchange value of foreign currency; and respecting the authentication of invoices of merchandise destined for the United States.

8. He issues alphabetical tariff tables, exhibiting the rates of duties on imports prescribed by law, at intervals, for the information and guidance of Collectors, to insure a uniform administration of the tariff laws passed from time to time; and he prescribes the forms of books and accounts required to be kept for recording the same, and making quarterly returns of impost duties to the First Auditor for settlement, and to himself at shorter intervals for information.

9. He instructs Collectors in relation to the collection of tonnage duties and other charges, the forms of books to be kept for recording the same, and for making quarterly returns thereof to the First Auditor for settlement, and to himself at shorter intervals for information.

10. He instructs Collectors, Commanders of Revenue Cutter, Marshals, and others, for the prevention, the detection, and the prosecution, of frauds upon the revenue.

11. He instructs Collectors, Receivers, &c., respecting their various authorized disbursements out of their receipts from the customs, land sales, &c., and respecting their emolument accounts, and their quarterly returns of the same to the First Auditor for settlement as regards the former, and to the Commissioner of the Land Office for settlement as regards the latter, and annually to himself of the former for the information of Congress.

**

II, III, IV, &c. The Secretary of the Treasury also gives a great variety of miscellaneous instructions on these and kindred subjects, in which the First Comptroller and other heads of bureaus largely participate, and of which a general insight may be derived from the details of RETURNS in the sequel of this and the other chapters of this Supplement; but a still more full account may be seen in the "Synopsis of Treasury Instructions," to which latter a reference must also be made for the further sketches of the instructions to other officers who are in any manner concerned in executing the revenue laws, glimpses of which, however, may also be seen in the succeeding enumeration of their returns and reports to the Secretary of the Treasury, &c., &c.

* [The general description of instruction, referred to in the foregoing passage, is meant to dispense with the completion of the series of them here, serving as it does to show what the arrangement and details would be were they carried out in this connection, which would be rather a prolix and superfluous rehearsal, as they are given in the principal work of which this is a supplement.]

(B)-RETURNS.

[The secretary of the Treasury receives for information returns and reports directly or indirectly appertaining to revenue, finances, currency, and accountability, at stated periods, or incidentally, from Collectors, Receivers, Depositories, officers of the Mint and branches, Commissioners of Insolvency, &c., and statistical returns from various sources-all in pursuance of special instructions, as described, or referred to, in the preceding Table.]

(A.) Returns of COLLECTORS OF THE CUSTOMS-DIstributed into FOUR DIVISIONS.

I. The weekly returns made by principal collectors, viz:

1. Weekly returns of specie and bullion imported, by whom, amount, and kind.

2. Weekly returns of specie and bullion exported, by whom, amount, and kind.

3. Weekly returns of money received for import and tonnage duties, &c.

4. Weekly returns of money paid away on various accounts specified.

5. Weekly returns of bonds put in suit, and not yet paid.

6. Weekly returns of bonds put in suit and paid.

7. Weekly returns of deposites made to the credit of the Treasurer of the United States.

8. Weekly returns of certificates by depositories, of deposites so made.

9. Weekly returns of debentures issued for drawback on exports of merchandise.

10. Weekly returns of debentures issued for bounty on fish exported.

11. Weekly returns of debentures issued for bounty on fishing tonnage.