Accounts, II. (a) 1. and “note” under that head; in the Tables of Details to this, and the Second
Auditor's offices.

6. BUREAU RELATING TO PAYMASTERS' ACCOUNTS-For the revision and final settlement of the accounts of PAYMASTERS for the pay and rations, &c., of officers of the army, &c., &c., as reported by the Second Auditor-including all other clerical duties relating thereto. See Tables of Details, (A) Instructions, for a quotation from "Army Regulations:" (B) Accounts, II. (b) 5. 8. 10.

7. BUREAU RELATING TO QUARTERMASTERS' ACCOUNTS-IN PART-For the revision and final settlement of the accounts of QUARTERMASTERS, for clothing and equipments of the army, medical and hospital-stores, &c., as reported by the Second Auditor-including all clerical duties relating to quartermasters' accounts. See Tables of Details, (B) Accounts, 11. (b) 7. 8. 9.

8. BUREAU RELATING TO ORDNANCE ACCOUNTS-For the revision and final settlement of the accounts of disbursing officers of the ORDNANCE DEPARTMENT, for arsenals, armories, armaments for fortifications, arming militia, &c., &c., as reported by the Second Auditor-including all clerical duties relating to ordnance accounts. See Tables of Details, (B) Accounts, II. (b) 6. 9.

9. BUREAU RELATING TO THE ACCOUNTS OF ARMY RECRUITING OFFICERS-For the revision and final settlement of the accounts of the RECRUITING OFFICERS of the army, for clothing, equipments, and bounty, to recruits, &c., &c., as reported by the Second Auditor-including all-clerical duties relating to the recruiting service. See Tables of Details, (B) Accounts, II. (b) 11.

10. BUREAU RELATING TO MISCELLANEOUS ACCOUNTS-For the revision and final settlement of all MISCELLANEOUS ACCOUNTS (not included above) in relation to lead mines, &c., &c., as reported by the Second Auditor-including all miscellaneous clerical duties. See Tables of Details, (B) Accounts, 11. (b) 11.

&c.

11. BUREAU RELATING TO ACCOUNTS OF ENGINEER DEPARTMENT-For the revision and final settlement of the accounts of the ENGINEER DEPARTMENT, for military surveys, the construction of fortifications, &c., &c., as reported by the Third Auditor-including all clerical duties relating to the accounts of the Engineer Department. See Tables of Details, (B) Accounts, III. (c) 1. 2.

12. Bureau RELATING TO ACCOUNTS OF TOPOGRAPHICAL ENGINEERS-For the revision and final settlement of the accounts of the Corps of TOPOGRAPHICAL ENGINEERS, for river and harbor surveys and improvements, &c., &c., as reported by the Third Auditor-including all clerical duties relating to the accounts of the Topographical Corps of Engineers. See Tables of Details, (B) Accounts, III. (c.) 1. 2. 13. BUREAU RELATING TO COMMISSARIES' ACCOUNTS-For the revision and final settlement of the accounts of COMMISSARIES OF SUBSISTENCE, for the rations or subsistence of the army, &c., &c., as reported by the Third Auditor-including all clerical duties in relation to the accounts of the Commissary's Department See Tables of Details, (B) Accounts, III. (d) 3.

14. BUREAU RELATING TO QUARTERMASTERS' ACCOUNTS-IN PART-For the revision and final settlement of the accounts of QUARTERMASTERS, for transportation of the army, and the transportation of all descriptions of army supplies, ordnance, &c., &c., with all other items of quartermasters' accounts (not settled by the Second Auditor) as reported by the Third Auditor-including all clerical duties in relation to these accounts of the Quartermaster's Department. See Tables of Details, (B) Accounts, III. (d) 4. 15. BUREAU RELATING TO THE ACCOUNTS OF PENSION AGENTS FOR MILITARY PENSIONS-For the revision and final settlement of the accounts of PENSION AGENTS for the payment of military pensions, as reported by the Third Auditor-including the entries of the semi-annual statements from the Commissioner of Pensions respecting the changes (arising from deaths, transfers, &c.) in the rolls of the respective pension agents-also, including pension claims presented for adjustment-and all clerical duties appertaining to pension business. See Tables of Details, (A) Instructions, 1. 3: (B) Accounts, III. (e) 5. 6.

16. Bureau RELATING TO MISCELLANEOUS MILITARY CLAIMS-For the revision and final settlement of MISCELLANEOUS CLAIMS of states and territories for military services and supplies-of officers and soldiers for unsettled accounts against the War Department anterior to July, 1815-of individuals for property lost in the military service during the late war, &c.-as reported by the Third Auditor (except the latter portion of these accounts or claims which have a further tour of replicated, double approval, to pass through, in the hands of the First Auditor and First Comptroller, before their final settlement is consummated)—including all the clerical duties of arduous investigation and research in relation to these multifarious claims, except when the same is taken on trust from the Third Auditor's office. See Tables of Details, (B) Accounts, III. (f) 7. 8. 9.

17. BUREAU RELATING TO ACCOUNTS OF PURSERS OF THE NAVY-For the revision and final settlement of the accounts of PURSERS OF THE NAVY, for the pay of officers and seamen, with the other items of expenditure embraced in their disbursements, as reported by the Fourth Auditor-including all the clerical duties relating to pursers' accounts. See Tables of Details, (A) Instructions, I. 1: (B) Accounts, IV. 1. 9. 18. BUREAU RELATING TO THE ACCOUNTS OF NAVY AGENTS-For the revision and final settlement of the accounts of NAVY AGENTS, for their disbursements on the various items proper thereto, as reported by the Fourth Auditor-with such other clerical duties as relate to the accounts of navy agents. See Tables of Details, (A) Instructions, I. 1: (B) Accounts, IV. 2. 9.

19. BUREAU RELATING TO THE ACCOUNTS OF THE PAYMASTER OF THE MARINE CORPS-For the revision and final settlement of the accounts of the PAYMASTER of the marine corps, for his disbursements on the various items proper thereto, as reported by the Fourth Auditor-with such other clerical duties as relate to said accounts. See Tables of Details, (A) Instructions, I. 1: (B) Accounts, IV. 3. 9.

20. BUREAU RELATING TO THE ACCOUNTS OF THE QUARTERMASTER OF THE MARINE CORPS-For the revision and final settlement of the accounts of the QUARTERMASTER of the marine corps, for his disbursements on the various items proper thereto, as reported by the Fourth Auditor-with all the clerical duties relating to said accounts. See Tables of Details, (A) Instructions, 1. 1: (B) Accounts, IV. 4. 9. 21. BUREAU RELATING TO THE ACCOUNTS OF RECRUITING OFFICERS OF THE NAVY AND THE MARINE CORPS-For the revision and final settlement of the accounts of RECRUITING OFFICERS of the navy and marine corps, for their disbursements on the various items proper to the recruiting service, as reported by the Fourth Auditor-including all clerical duties relating to said accounts. See Tables of Details, (A) Instructions, 1. 1: (B) Accounts, IV. 5. 9.

22. BUREAU RELATING TO THE ACCOUNTS OF AGENTS PROTECTING LIVE OAK-For the revision and final settlement of the accounts of agents for the PROTECTION OF LIVE OAK, including their disbursements in all matters proper thereto, as reported by the Fourth Auditor-with such other clerical duties as relate to said accounts. See Tables of Details, (A) Instructions, I. 1: (B) Accounts, IV. 6. 9.

23. BUREAU RELATING TO THE ACCOUNTS OF PENSION AGENTS ON NAVY PENSIONS-For the revision and final settlement of the accounts of PENSION AGENTS for the payment of navy and privateer pensions, and other pension accounts, as reported by the Fourth Auditor-with the clerical duties severally appertaining to the said accounts. See Tables of Details, (A) Instructions, I. 3 : (B) Accounts, IV. 7. 8. 9. 24. Bureau RELATING TO THE General REGISTRY OF ACCOUNTS AND BALANCES-For the Registry of ALL THE AFORESAID ACCOUNTS reported by the Second, Third, and Fourth Auditors, and finally settled by the Second Comptroller, arranged in their proper classes, showing the advances made, and balances due, to or from disbursing agents; also, the registry or docketing of "transcripts of balances" for suit— including such other clerical duties as appertain to the same respectively. See Tables of Details, (D) Books kept, V1. 3. 8: (C) V. 1. 2.

TABLES OF DETAILS.

(A)-INSTRUCTIONS.

[The Second Comptroller, having no connection with the department or province of superintending the revenue, takes no part with the First Comptroller, or the Secretary of the Treasury, in giving “instructions” relating thereto; but, having in his charge the province of supervising (in quality of an Auditor General) certain branches of the accounting or auditing of disbursements, he gives "instructions" to disbursing agents and accountants for the corresponding branches of expenditures (the War and Navy Departments) as occasion may to him seem to require; and that, too, without the participation, in fact, of the Secretary of the Treasury, but not without the occasional participation of the Secretaries of War and Navy, in which he is sometimes superseded entirely-an assumption and a submission, probably, the result of official supremacy and official courtesy, rather than official right, as the law confers on him, under the direction of the Secretary of the Treasury, the exclusive control thereof. As yet he has issued but few "instructions,” which are confined chiefly to Naval Commanders, Pursers, Pension Agents, Indian Agents, &c., as enumerated and described, under this head, below. He has as yet prescribed no regulations or forms for the government of disbursing agents of the army, proper; but the "General Regulations for the Army," issued by the Secretary of War, under the direction of the President, the 25th January, 1841, fully supplies that omision. At page 199, article 1030, "Accountability," it says: "The system of accountability prescribed by the existing regulations will be continued in force until changed by the authority of the Secretary of War, or of the Second Comptroller ; and officers acting in the department, whether permanent or temporary, will make their returns, reports, and estimates, and furnish their accounts, both of money and property, according to the forms, and at the periods prescribed by these regulations.]

I. Of the Instructions by the Second Comptroller, connected with the forms for keeping and stating the Accounts of Disbursements, &c., in the War and Navy Departments,

viz:

1. The Second Comptroller prescribes the forms and regulations, for the government of naval commanders, pursers, navy agents, recruiting officers, &c., respecting the keeping and stating their accounts for settlement-embracing a general muster book, a quarterly muster book, a pay roll, account of slop clothing, small stores, pay and contingent expenses for recruiting service, &c. See "general regulations" by the Comptroller and Secretary of the Navy, 1838; and partial instructions by the Comptroller, 1842, &c.

2. The Second Comptroller, " in order to ensure uniformity and a more perfect accountability in the disbursement of moneys appropriated for the Indian Department," prescribes to disbursing officers and agents in that department, "the forms for keeping, stating, and rendering their accounts for settlement at the Treasury, -consisting of abstracts of expenditures under the various heads of appropriation, viz: contingencies of Indian department-pay of Indian agents-pay of Indian sub-agents-pay of interpreters and translators -pay of gunsmiths and blacksmiths-purchase of iron, steel, coal, tools, &c., for smiths' shops-purchase of Indian presents-purchase of provisions for distribution to Indians-transportation and distribution of annuities, &c., &c. See Second Comptroller's circular 8th December, 1830.

3. The Second Comptroller gives instructions for the government of pension agents, (both for pensioners of the War Department, called "revolutionary and other pensioners," and pensioners of the Navy Department, called "navy and privateer pensioners,") and prescribes the forms for keeping and stating their accounts for settlement at the Treasury, of the payments made to the pensioners of those departments, respectively, according to the certified lists of pensioners furnished them, with forms for ascertaining the identity of the pensioners on application for their pay in pursuance of their pension certificate issued by the Commissioner of Pensions. See the Second Comptroller's circular 10th June, 1833.

(B)-REVISION OF ACCOUNTS AUDITED AND REPORTED.

II. Of the Accounts received and audited by the Second Auditor, and transmitted, with his Official Statements and Reports thereof, to the Second Comptroller for his revision and approval, viz:

(a)—The Quarterly Accounts of the Indian Department. (41)

1. The accounts of disbursements by all Indian agents, which are received by the Second Auditor, through the Commissioner of Indian Affairs at Washington, after they have undergone administrative examination in his office. For the particulars of which, see the Tables of Details relative to the Second Auditor's Office.

2. The accounts of miscellaneous claims of Indian agents and others, for liquidation, received by the Second Auditor, through the Commissioner of Indian Affairs, after having undergone administrative examination in his office. For particulars of which, see the aforesaid Tables.

3. The accounts current of the property (42) of the Indian department, disposed of, and remaining in the hands of Indian agents, and others, received by the Second Auditor, through the Commissioner of Indian Affairs, after having undergone administrative examination in his office. For particulars of which, see the aforesaid Tables.

4. The accounts of the Secretary of War, as trustee of investments for various Indian tribes, about seventeen in number. (b)-The Quarterly Accounts of the Army, in part.

5. The accounts of disbursements by fifteen paymasters of the army, at military posts, &c., received by the Second Auditor, through the Paymaster General, after having undergone administrative examination in his office. For particulars of which, see the aforesaid Tables.

(41) There is a distinct set of accounts rendered by certain Indian agents, for the "Chickasaw tribe of Indians," corresponding with nearly all the details of these accounts of the Indian department in general; which also pass through the same routine of settlement, and therefore need not be further noticed here, than to refer to the routine of Indian accounts, in the tables of the Second Auditor's office, and to the books kept on Chickasaw account, both in this and the Second Auditor's office.

(42) The accounts of property are not reported, on settlement, to the Comptroller, except in cases of default; but they are, nevertheless, introduced here in their routine, to avoid any seeming oversight, and to maintain their position, in cases of liability of agents to be held responsible for default.

6. The accounts of disbursements by ordnance officers and others connected with the Ordnance department, received by the Second Auditor, through the chief of the Ordnance bureau, after having undergone administrative examination in his office. For particulars of which, see the aforesaid Tables.

7. The accounts of disbursements by Assistant Quartermasters General, and Assistant Quartermasters, received by the Second Auditor, through the Quartermaster General, after having undergone administrative examination in his office. For the particulars of which, see the aforesaid Tables.

8. The accounts of disbursements, for medicines and medical services, by the paymasters and quartermasters at the various stations of the army, received by the Second Auditor, through the Surgeon General, after after having undergone administrative examination in his office. For particulars of which, see the aforesaid Tables.

9. The accounts of the property (43) of the army, (in part,) received by the Second Auditor, through the Ordnance bureau, the Quartermaster General's bureau, and the Surgeon General's bureau, after having undergone administrative examination in their offices respectively. For particulars of which, see the aforesaid Tables. *

10. The accounts of claims for liquidation, of arrears of pensions, and pay of officers and others of the army, received by the Second Auditor, direct from the claimants or their legal representatives. For particulars of which, see the aforesaid Tables.

11. The disbursement and property (43) accounts of certain officers, (disconnected with the foregoing,) received by the Second Auditor, direct from some of those officers, and from others, through intermediate supervising bureaus, of disbursements made, and of property disposed of, and on hand—such as, the disbursement and property accounts of recruiting officers, disbursement and property accounts of agents of lead mines, disbursement and property accounts of the superintendent of the War Department and its offices, including the head quarters of the army. For particulars of which, see the aforesaid Tables.

III. Of the Quarterly Accounts received and audited by the Third Auditor, and transmitted, with his Official Statements and Reports, to the Second Comptroller, (except in two or three cases,) for his revision and approval, viz:

(c)—The Accounts for Internal Improvements, Commercial and Military.

1. The accounts of disbursements by forty or fifty disbursing officers of the Topographical Corps, for rivers, canals, harbors, and for military surveys, received by the Third Auditor, through the chief of the Topographical bureau, after having undergone administrative examination in his office. For the particulars

of which, see the Tables of Details respecting the Third Auditor's Office.

2. The accounts of disbursements by about twenty-six disbursing officers of the Engineer Corps, for fortifications and various other public works, received by the Third Auditor, through the chief of the Engineer department, after having undergone administrative examination in his office. For the particulars of which, see the aforesaid Tables.

(d)-The Accounts of the Agents and others, pertaining to the Army.

3. The accounts of disbursements by one hundred to one hundred and fifty commissaries, assistant commissaries, and civil agents, at military posts and other points, with accounts of property (43) disposed of, and on hand, received by the Third Auditor, through the Commissary General of Subsistence, after having undergone administrative examination in his office. For particulars of which, see the aforesaid Tables. 4. The accounts of disbursements by one hundred and twenty-three quartermasters, assistant quartermasters, and civil agents at military posts and other points, with accounts of property (43) disposed of, and on hand, which are received by the Third Auditor, through the Quartermaster General, after having underadminstrative examination in his office. For particulars of which, see the aforesaid Tables.

(e) The Accounts of Pension Agents, and certain Pension claimants.

5. The accounts of disbursements by about forty-eight disbursing agents for military pensions, which are received by the Third Auditor, directly from the several agents, corresponding with a certified list of those agents and the pensioners paid by each, furnished to said Auditor by the Commissioner of Pensions. For particulars of which, see the aforesaid Tables.

6. The accounts of certain claims for liquidation of pensions, presented by the claimants or their representatives, and payable, on adjustment, through. the award of the Third Auditor, approved by the Second Comptroller. For particulars of which, see the aforesaid Tables.

(43) The remarks in the foregoing note on Indian property accounts, are equally applicable to the property accounts of the army.

(f)—The claims of States, Territories, and Individuals, on various accounts, for services and property. 7. The claims of States and Territories, on account of militia services and supplies, spoliations, &c., subsequently assumed by sundry acts of Congress. For particulars of which, see the aforesaid Tables.

8. The claims of individuals, on account of military services, supplies, loss of property, &c., which are received by the Third Auditor direct from the claimants or their representatives, audited by him, and transmitted to the proper supervising officer. For particulars of which, see the aforesaid Tables.

9. The claims of individuals, for the liquidation of the unsettled accounts against the War Department, for arrears of pay and bounty, prior to July, 1815, received direct from the claimants or their representatives, &c. For particulars of which, see the aforesaid Tables.

IV. Of the Quarterly Accounts received and audited by the Fourth Auditor, (without the administrative intervention of the Bureaus of the Navy Department,) (44) which, with his Report thereon, are transmitted by him to the Second Comptroller for his revision and approval including incidental Claims of Individuals, viz:

1. The accounts of fifty-two pursers, distributed on ship board, at navy yards, and at naval stations. For the particulars of which, see the Tables of Operations of the Fourth Auditor's Office.

2. The accounts of fourteen navy agents, distributed on foreign stations and home stations. For the particulars of which, see the aforesaid Tables.

3. The accounts of the paymaster of the marine corps. For the particulars of which, see the aforesaid Tables.

4. The accounts of the quartermaster of the marine corps. For the particulars of which, see the aforesaid Tables.

5. The accounts of the recruiting officers of the naval establishment and the marine corps. For the particulars of which, see the aforesaid Tables.

6. The accounts of three agents for the protection of live oak. For the particulars of which, see the aforesaid Tables.

7. The accounts of nineteen pension agents, for the payment of navy pensions, and privateer pensions. For the particulars of which, see the aforesaid Tables.

8. The accounts of the Secretary of the Navy, for the purchase of pension stock. For the particulars of which, see the aforesaid Tables.

9. The accounts or claims for liquidation, of certain claimants-such as navy officers, marine officers, navy contractors, naval constructors, consuls, marshals, and private individuals, received, adjusted, and reported by the Fourth Auditor to the Second Comptroller, for his decision thereon. For the particulars of which, see the aforesaid Tables.

(C)-REPORTS BY THE SECOND COMPTROLLER.

V. The Second Comptroller makes Statements, or Reports, as follows, viz:

1. He transmits to the Secretary of War, in duplicate, for the two Houses of Congress, on the 1st January, an annual statement of the appropriations for the War Department, for the service of the preceding year-showing the balances of appropriations unexpended, on the 1st January preceding, the repayments and transfers in the past year, the amounts applicable to the service of that year, the amounts drawn by requisitions on the Treasury in that year, and finally, the balances on the 31st December of that year, together with the sums applicable to the "surplus fund," &c., specifically designated, as to each; prepared in pursuance of an act of Congress approved 1st May, 1820.

2. He transmits to the Secretary of the Navy, in duplicate for the two Houses of Congress, on the 1st January, an annual statement of the appropriations for the Navy Department, for the naval service of the preceding year-showing the balances of appropriations unexpended, on the 1st January preceding, the repayments and transfers in the past year, the amounts applicable to the service of that year, the (44) But the property accounts of the naval establishment are settled by the Bureaus of the Navy Department, without reference to the Fourth Auditor, except in cases of default by agents entrusted with them, or the proceeds of sales ordered by the department.