as appertain thereto. See Tables of Details, (A) Accounts, V. 1: (C) Reports, 1. 1. 2., &c.: and (D) for the Books connected therewith.

8. BUREAU RELATING TO THE ACCOUNTS OF AGENTS PROTECTING LIVE OAK-For the adjustment of the quarterly accounts of AGENTS FOR THE PROTECTION OF LIVE OAK-including such clerical duties as appertain thereto. See Tables of Details, (A) Accounts, V1. 1: (C) Reports, 1. 2., &c.: and (D) for the Books connected therewith.

9. BUREAU RELATING TO THE ACCOUNTS OF AGENTS PAYING NAVY PENSIONS-For the adjustment of the quarterly accounts of NAVY PENSION AGENTS, and the pension stock account of the Department; and for the adjustment of incidental claims for pensions, and arrearages of pensions-including such clerical duties as appertain thereto. See Tables of Details, (A) Accounts, VII. 1. 2. 3: (B) Člaims, 9. 10: (C) Reports, 1. 1. 2., &c.: and (D) for the Books appertaining thereto.

10. BUREAU RELATING TO THE ACCOUNTS OF CONTRACTORS ON SHIP BUILDING-For the adjustment of the accounts and claims of NAVY CONTRACTORS, for ship building-including such clerical duties as appertain . thereto. See Tables of Details, (B) Claims, 6: (C) Reports, I. 1. 2., &c.: and (D) for the Books connected therewith.

11. BUREAU RELATING TO THE ACCOUNTS OF CONTRACTORS ON NAVY SUPPLIES-For the adjustment of the accounts and claims of NAVY CONTRACTORS, and others, for navy supplies-including such clerical duties as appertain thereto. See Tables of Details, (B) Claims, 7: (C) Reports, I. 1. 2., &c.; and (D) for the Books connected therewith.

TABLES OF DETAILS.

[All the accounts and claims, with their respective vouchers, mentioned under the classes herein described and marked (A) and (B), being received from time to time by the Fourth Auditor, he makes a separate examination of each, as above explained, and a report thereon, (with a reconciling statement of differences when they exist,) and transmits the same to the Second Comptroller for his revi sion and decision in each case, (which he may suspend or reject, in regard to the accounts and claims in class (B), and which, in such event, are returned to the claimants;) but in all cases in which the decision is favorable or modified by partial admissions, the Comptroller returns the documents to the Auditor, with his certified decision appended to the Auditor's report; and a transcript of such settlement, when it shows a balance due to a claimant, (or to a disbursing agent, in case of final settlement,) is made and addressed to a proper disbursing officer for payment, or it is transmitted to the Secretary of the Navy for his " requisition" on the Secretary of the Treasury for his warrant on the Treasurer to pay it out of a naval appropriation designated in the requisition, and which the Treasurer pays or remits according to the instructions of the claimant. The results of these settlements being also communicated by the Auditor, to the disbursing officers concerned, or to the claimants, respectively, as the case may be, the documents are registered and filed by him, in quality of Register of the Treasury for the accounts of disbursements, balances, &c., for the Navy Department.]

(A)—ACCOUNTS CURRENT OF DISBURSING AGENTS FOR THE NAVAL ESTABLISHMENT.

I. Of the Quarterly Accounts Current of Pursers of the Navy, for Public Money advanced to, and disbursed by them, on account of the Naval Establishment, viz:

1. The accounts of forty-two pursers. on ship board-consisting of credits to the government for moneys advanced them; and debits for the pay and rations of officers and crew of the ship; supplies of provisions; of clothing; and repairs of vessels on foreign stations; also, the payment of any incidental accounts and claims certified by the Auditor and Second Comptroller, and directed to them for payment. 2. The accounts of pursers at navy yards-consisting of credits to the government for moneys advanced them ; and debits for the pay (without rations) of officers on duty at the navy yards, or on leave of absence; and the pay of mechanics and laborers on the various works; also, the payment of any incidental accounts and claims certified by the Auditor and Second Comptroller, and directed to them for payment.

3. The accounts of three pursers at navy stations-consisting of credits to the government for moneys advanced them; and debits for the pay (without rations) of officers on. duty, or on leave of absence, near those stations; also, the payment of any incidental accounts and claims certified by the Auditor and Second Comptroller, and directed to them for payment.

II. Of the Quarterly Accounts Current of Navy Agents, for Public Moneys advanced to, and disbursed by them, on account of the Naval Establishment, viz:

1. The accounts of four navy agents on foreign stations-consisting of credits to the government for moneys advanced them; and debits for payments of bills of exchange, of pursers and others, when authorized by the Navy Department; and payments for supplies to ships on foreign service; also, the payment of any incidental accounts or claims certified by the Auditor and Second Comptroller, and directed to them for payment.

2. The accounts of ten navy agents at home stations-consisting of credits to the government for moneys advanced them; and debits for their advances to pursers of ships and of navy yards, purchases of timber, provisions, clothing, and naval stores; also, the payment of any incidental accounts or claims certified by the Auditor and Second Comptroller, directed to them for payment.

III. Of the Quarterly Accounts Current of the Paymaster of the Marine Corps, for Moneys advanced to, and disbursed by him, on account of the Marine Corps, viz:

1. The accounts of one paymaster of the marine corps at seven marine posts-consisting of credits to the government for money advanced to him; and debits for pay and rations of officers, their servants' hire, forage, and the pay of the marines at the several stations on shore; also, the payment of any incidental accounts or claims certified by the Auditor and Second Comptroller, and directed to him for payment.

IV. Of the Quarterly Accounts Current of the Quartermaster of the Marine Corps, for Moneys advanced to, and disbursed by him, on account of said Corps, viz:

1. The accounts of one quartermaster of marine corps at seven marine posts-consisting of credits to the government for moneys advanced to him; and debits for the expenses of officers' quarters, fuel, forage for horses-attendance on courts martial, and courts of inquiry-transportation of officers and marinessupplies of provisions, clothing, wood, medical stores, and military stores-building and repairing barracks and all incidental supplies for marines on shore; also, the payment of any incidental accounts or claims certified by the Auditor and the Second Comptroller, and directed to him for payment.

V. Of the Quarterly Accounts Current of Recruiting Officers, for Moneys advanced to, and disbursed by them, on account of the Recruiting Service of the Navy, and of the Marine Corps, viz:

1. The accounts of seven recruiting officers for the naval services-consisting of credits to the government for moneys advanced to them; and debits for their advances to recruits-and all incidental expenses incurred by them for said recruiting service.

2. The accounts of seven recruiting officers for the marine corps-consisting of credits to the government for moneys advanced to them; and debits for their advances to recruits-and all incidental expenses incurred by them for said recruiting service.

VI. Of the Quarterly Accounts Current of Agents for the protection of Live Oak for the use of the Navy, viz:

1. The accounts of three agents for the protection of live oak-consisting of credits to the government for any advances to them; and debits for their salaries, and all incidental expenses they may incur for the protection of live oak districts.

VII. Of the Quarterly Accounts Current of Pension Agents, for all Public Moneys advanced to, and disbursed by them, on account of Navy Pensions, and Privateer Pensions; (also, the "Pension Stock" account of the Secretary of the Navy,) viz:

1. The accounts of nineteen navy pension agents, for the payment of NAVY PENSIONS-consisting of credits to the government for moneys advanced to them out of the navy pension fund; and debits for the payments of the pension stipends of one thousand pensioners, according to the pension certificates of each pensioner as issued from the Pension Office; also, the payments of pension claims (65) certified by the Auditor and the Second Comptroller and directed to them for payment, in pursuance of the act of the (65) Previous to the act of 16th August, 1841, and down to the restraining proviso of the act of the 30th April, 1844, these very slaims provided for by the act of 3d March, 1837, and called by that act "arrearages of pensions," were, upon being adjusted and the amount in each case certified by the Auditor and Comptroller, paid by "requisition" of the Secretary of the Navy on the Secretary of the Treasury. See Table (B) 10, sequel.

16th August, 1841, and the order of the Second Comptroller of the 14th December of that year, modified by the restraining proviso of the act of the 30th April, 1844.

2. The accounts of nineteen privateer pension agents, for the payment of privateer pensions: (the privateer pension fund being exhausted, these payments are consequently suspended, and no accounts presented, for the present.)

3. The accounts of the Secretary of the Navy, for the purchase of pension stock (an incidental and small affair) are settled at this office.

(B)-ACCOUNTS AND CLAIMS AGAINST THE NAVY DEPARTMENT-RECEIVED FROM THE CLAIMANTS, AND SETTLED BEFORE PAYMENT.

(Of Navy Officers and Seamen.)

1. The incidental accounts or claims of navy officers, and of seamen-consisting, generally, of arrears of pay, and incidental expenses incurred in the service; which are settled by the accounting officers, and the amount due is certified by the Auditor and Second Comptroller, and directed to a purser or navy agent for payment, or it is paid by a requisition of the Secretary of Navy on the Secretary of the Treasury. (Of Marine Corps-Officers and Men.)

2. The incidental accounts or claims of officers, and others, of the marine corps-consisting, generally, of arrears of pay, travelling and other incidental expenses incurred in the service; which are settled by the accounting officers, and the amount due in every case is certified by the Auditor and Second Comptroller, and directed to the paymaster (as the case may belong) for payinent, or it is paid by requisition of the Secretary of the Navy on the Secretary of the Treasury.

(Of Consuls and Agents.)

3. The incidental accounts or claims of consuls and commercial agents-consisting, generally, of claims for supplies furnished to naval squadrons abroad; which are settled by the accounting officers, and the amount due is certified by the Auditor and Second Comptroller, and directed to a purser, or navy agent on a foreign station for payment.

(Of Marshals and others.)

4. The incidental accounts or claims of marshals, and others, for expenses incurred on account of captured Africans; which are settled by the accounting officers, and the amount due is certified by the Auditor and the Second Comptroller, and directed to a navy agent for payment, or it is paid by a requisition of the Secretary of the Navy on the Secretary of the Treasury.

(Of Private Persons-for supplies.)

5. The incidental accounts or claims of private persons, for supplies furnished for the navy, or supplies furnished for the marine corps, and for miscellaneous service rendered to either; which are settled by the accounting officers, and the amount due is certified by the Auditor and Second Comptroller, and directed to a navy agent, or the quartermaster of the marine corps, (as the case may be,) for payment, or it is paid by a requisition on the Treasury.

(Of Contractors for Ship Building.)

6. The accounts of navy contractors, for ship building, &c.; which are settled by the accountants of the office, and the amount due is certified by the Auditor and the Second Comptroller, and directed to a navy agent for payment, or it is paid by a requisition of the Secretary of the Navy on the Secretary of the Treasury.

(Of Contractors for Supplies.)

7. The accounts of navy contractors, for navy supplies of all descriptions; which are settled by the accountants of the office, and the amount due is certified by the Auditor and Second Comptroller, and directed to a navy agent, or the quartermaster of the marine corps, (as the case may be,) for payment, or it is paid by a requisition of the Secretary of the Navy on the Secretary of the Treasury.

(Of Naval Constructors)

8. The accounts of naval constructors, consisting of claims for their pay, their travelling expenses, and other contingents incurred in the service; which are settled by the accountants of the office, and the amount due is certified by the Auditor and the Second Comptroller, and directed to a navy agent for payment, or it is paid by a requisition of the Secretary of the Navy on the Secretary of the Treasury.

(Of Unclaimed Pensions.)

9. The incidental claims for navy pensions, presented by pensioners, (but chiefly by the representatives of deceased pensioners,) who, for fourteen months have omitted to claim or receive their stipends from pension agents; which, on that account, are regularly repaid by the agents into the Treasury, conformably to law, subjecting the claimant (though a regularly certified pensioner) to seek relief from the adjudication of the accountants of the Treasury; said claims being re-adjusted, the amount is certified by the Auditor and Second Comptroller, and paid by requisition of the Secretary of the Navy on the Secretary of the Treasury.

(Of Arrearages of Pensions.)

10. The claims for "arrearages of pensions," provided for by the act 3d March, 1837, "for the more equitable administration of the pension fund;" which claims, on being adjusted by the accounting officers of this office, and certified by the Auditor and Second Comptroller, are directed to a pension agent for pay

ment.

(C) THE FOURTH AUDITOR MAKES REPORTS, AS FOLLOWS: I. His Reports to the Second Comptroller, viz:

1. He reports severally and specially, for the revision and decision of the Second Comptroller thereon, the results of his examination of each and all accounts of the disbursing officers and agents of the Navy Department, as above specified under their respective heads, in table (A).

2. He reports severally and specially, for the revision and decision of the Second Comptroller thereon, all the miscellaneous and incidental accounts and claims, examined and adjusted, as above specified, in table (B). 3. He reports to the Second Comptroller the names of all disbursing officers who have failed to render their accounts according to law; (66) and required by regulation of the Secretary of the Treasury of the 24th November, 1829, to be made within three days after the quarterly settlement of their accounts. (67)

4. He reports authentic transcripts, in duplicates, of accounts for suit, on which balances are due by disbursing officers and agents of the Navy Department, who have ceased to be such, (frequently embracing settlements for, from five to ten years.)

5. He reports explanations, on accounts in suit, under calls of the Second Comptroller, for the use of the Solicitor of the Treasury.

II. His Reports to the Secretary of the Navy, viz:

1. He reports an abstract of the contingent expenses of the navy, annually.

2. He reports, annually, the settlement of every account of each disbursing agent.

3. He reports, annually, the settlements of incidental claims of officers and others.

4. He reports, annually, the condition of the navy hospital fund.

5. He reports, annually, a tabular statement of officers' pay and emoluments.

6. He reports, annually, an abstract of the disbursements under special appropriations.

7. He reports the receipts and disbursements of the navy pension fund.

8. He reports the receipts and disbursements of the privateer pension fund.

9. He reports the expenditures for printing for the office.

10. He reports on miscellaneous subjects, in answer to calls of the Department.

11. He reports expenditures on account of captured Africans, and the suppression of the slave trade.

III. His Reports to the Secretary of the Treasury, viz:

1. He reports the number of clerks in the Auditor's office, annually, the time they are employed, whether usefully employed, and the compensation paid to each.

2. He reports on miscellaneous subjects, under special calls of the Secretary, and of Congress.

(66) The act of 31st January, 1823, "concerning the disbursement of public money," requires that all accounts of receiving and disbursing officers shall be rendered to the proper accounting officers of the Treasury, quarter-yearly, except the accounts of those resident abroad which shall be made in six months.

(67) The postponement of such reports until the accounts are settled, gives time for the escape of any such agent who fails to render his account at all according to law.

IV. His Report to the First Comptroller, viz:

1. He reports, annually, a list (68) of balances due, from whom, to the United States, more than three years, on the books of the Treasury kept by the Fourth Auditor, (in quality of Register of the Treasury for the Navy Department.)

V. His Reports to the Register of the Treasury, viz:

1. He reports, annually, on the 1st of October, an estimate of money required by appropriation of Congress, for the Auditor's office during the next fiscal year.

2. He reports, biennially, a statement of the names, birth, and compensation, of all officers and persons employed in the Auditor's office, for the Biennial Register.

(D)—BOOKS KEPT IN THE FOURTH AUDITOR'S OFFICE.

I. The Books relating to Appropriations and Requisitions for the Naval Establishment, called Appropriation and Requisition Books, viz:

1. REQUISITION REGISTER (officially so called.) In this book are registered all "requisitions" issued by the Secretary of the Navy Department on the Secretary of the Treasury, either for money to be advanced to disbursing agents of the navy, or in payment of claims found due to individuals in the settlements of their accounts, or to cover transfer requisitions issued to effect an adjustment of receipts and expenditures, under the several heads of appropriation, as exhibited in the examination and official statements of accounts. The entries of these requisitions show-their date of issue; their number; the person in whose favor drawn; the several amounts drawn; the appropriations from which they are drawn; and the aggregates of all the sums embraced in each requisition. When the requisition is issued in payment of a bill of exchange drawn by an authorized agent on the department, or in payment of an account settled in the Fourth Auditor's office, those facts are also noted on this book, with the name of the drawer, and the date of the bill, or the official number of the account, as the case may be. This book is ruled in vertical columns, corresponding with the number of the navy appropriations; and these are all added up at the end of each month, and compared, item by item, with a similar book kept in the Navy Depart

ment.

2. BOOK OF REFUNDING REQUISITIONS. In this book are entered all "requisitions" issued by the Secretary of the Navy, in consequence of deposites made by disbursing officers and other persons to the credit of the Treasurer of the United States, by which such moneys are carried, on the appropriation books of the Treasury, to the credit of the proper heads of appropriation, and to the credit of the account of the depositor, on the ledger of this office, under the same heads of appropriations. This book also embraces the entries of requisitions issued by the Secretary of the Navy to effect transfers of credits to those appropriations, which, it appears, on the settlement of accounts, have been applied to irrelative objectsthe proper appropriations being at the same time debited by the "covering" requisition on the Treasurer, which is, as before stated, entered into the "requisition register" above described.

II. The Pay Books, (partially kept, but not officially so designated,) viz:

1. ALLOTMENT REGISTER. This book contains an exhibit of all allotment tickets executed by the officers, seamen, and marines, of the service. These tickets are merely powers of attorney, granted generally to the wives of the officers, and others, by which they are empowered to receive monthly portions of their pay from navy agents at the several naval stations. This register shows the name of each person who has executed such a power of attorney; his rank; the name of the attorney or person in whose favor the ticket is given; the monthly sum allotted; when first payable; the number of months it is to continue; where payable; and the name of the person who registers it, i. e. the purser on whose rolls the officer's or seaman's name is entered at the time when the ticket or power of attorney is executed. This is a book of recent institution, and of great utility for the prompt settlement of the accounts of pursers. 2. ARREARAGE ABSTRACT BOOKS. This book shows the unpaid balances which appear, on the settlement of the accounts of pursers, and of marine disbursing officers, to be due to petty officers, seamen, and marines, who die in the service, or who have deserted; the name of the vessel or station where either occurrence (68) This report is made annually to the First Comptroller by the Fourth Auditor, under regulation of the Secretary of the Treasury, in execution of the second clause of the 2d section of the act of 3d March, 1809; as in the like cases of the Second and Third Auditors, and the Register of the Treasury on the part of the First and Fifth Auditors' accounts of balances.