Revision of the same by the 1st Comptroller,...
arising out of regular subjects of disbursement by agents
who pay the expenses of taking the Census (See corres-
ponding or like acceunts)-audited by the 5th Auditor.
Revision of the same by the 1st Comptrollea,...........
arising out of regular subjects of disbursement by agents
who pay the current diplomatic expenses of the govern-
ment (See corresponding or like accounts)-audited by
the 5th Auditor.....
Revision of the same by the 1st Comptroller,.....
arising out of regular subjects of disbursement by Consuls
or other disbursing agents, in behalf of American Sea-
men abroad (See corresponding or like accounts)—
audited by the 5th Auditor....
Revision of the same by the 1st Comptroller.........
miscellaneous, of all descriptions, arising and adjusted in
the Civil Department-audited by 1st Auditor, 15, 16, & 108
Revision of the same by the 1st Comptroller,....... 67
miscellaneous, of all descriptions, arising in the diplomatic
service, consulates, and foreign intercourse-audited by
the 5th Auditor
..158, 159
68
Revision of the same by the 1st Comptroller,.
(Military-Indian.)
CLAIMS arising out of regular subjects of disbursement by
agents who pay the current expenses of the Indian De-
partment (See corresponding or like accounts)-au-
dited by the 2d Auditor....
Revision of the same by the 2d Comptroller,......
miscellaneous, of agents and others connected with Indian
affairs-audited by the 2d Auditor......
arising out of regular subjects of disbursements by agents
who pay the current expenses of the Naval Service (See
corresponding or like aoeounts)-audited by the 4th
Auditor.......
.....144, 145
93
Revision of the same by the 2d Comptroller,.
miscellaneous, of Naval officers and seamen, for arrears of
pay and expenses in service &c-of officers and soldiers
of the Marine Corps, for arrears of pay and expenses in
service of Consuls and agents for supplies to squadrons
abroad-of marshals and others for expenses on account
of captured Africans of contractors for ship building-.of
Naval constructors-of unclaimed navy pensions and
aarea rages of pensions-audited by the 4th Auditor......
Revision of the same by the 2d Comptroller,..............................
General Post Office.
CLAIMS arising out of regular subjects of disbursement by Post.
masters, and other authorized agents, who pay the cur
rent expenses of the Postal service, (see corresponding
or like accounts)-audited by the 6th Auditor...177, 178, 179
Revision of the same, on appeal only, by 1st Compt, 61, 171
miscellaneous, or every description of, arising against the
Post Office Department, for services, &c. not embraced
in the regular quarterly accounts of Postmasters-audit-
ed by the 6th Auditor....
Revision of the same, on appeal only, by 1st Comp
troller,....
.....61, 177, 178
for the proceeds of sales or exchanges of dead Letter
matter, sold, or exchanged at value, subject to be re-
claimed on application to the Postmaster General,...... 176
Revision of the same, on appeal only, by 1st Comp-
troller,.......
..61, 177, 178
[States, Territories, and Individuals.]
CLAIMS of States and Territories, for military services and
supplies-audited by the 3d Auditor,......
Revision of the same by the 2d Comptroller,.
of Soldiers and Individuals, for property lost in the mili-
tary service of the U. States-audited by the 3d Auditor,
and transmitted to the 1st Auditor,..
Revision of the same by the 2d Comptroller, and su-
pervised by 1st Comptroller,........
of Soldiers for bounty, services, and extra pay, anterior to
July, 1815-audited by the 3d Auditor, (not transferred
to 1st Auditor as stated in the text,)......
Revision of the same by 2d Comptroller,
CLOTHING and Equipments, accounts of advances and dis-
bursements for-bureau 6, with references relating to,...
COAST Survey, the organization and revival of,..................
whatever relates to-bureau 12, with references relating to,
accounts of bureau 11, with references relating to,........
COLLECTORS Returns, various periods, and denominations
of,...........
...13, 14, 15
COMMERCE and Navigation, returns of—bureau 2, with refe-
rences relating to,..
IMPORTERS, applications of, respecting the entry of goods,
remission of fines &c........
IMPROVEMENTS among new States, distribution of lands
for-bureau 9, with references relating to,.........
INDIAN agents, accounts of advances to, and disbursements
by (See advances)-bureau 4, with references relating
to,......
Tribes, accounts of investments for-bureau 3, with refer-
ences relating to,......
INDIVIDUALS, claims of, anterior to July 1815 (See military
claims)-bureau 16, with references relating to .........
Ditto, (See Claims of,)-bureau 11, with references ro-
lating to,.........
INSOLVENT Debtors, applications and proceedings in cases
of, bureau 8, with references relating to,......
11
INSTRUCTIONS, by the Secretary of the Treasury-brief state-
ment of,.......
.........12, 13
DEBT, public, accounts of (See Public Debt)-bureau 23,
with references relating to,....
DEPARTMENTS, legislative, executive, and judiciary; civil
and diplomatic; military, and naval, &c.-classifica.
tion of estimates, appropriations, and expenditures, for
their service; with general average of each,............37 to 47
DEPOSITS, and Depositories of public moneys, and transfers
of, with Treasurer's statements thereof-bureau 9, with
references relating to,........
of public moneys, and transfers of-bureau 7, with refer-
ences relating to,.....
of public moneys, accounts of Depositories of-bureau 19
with references relating to,....
DIPLOMATIC expenditures, accounts of-bureau 20, with
references relating to,....................
disbursements, accounts of-bureau 3, with references
relating to,.......
DIRECT TAXES, (See Internal Duties and).....
DOCKET of balances due to, and from, disburing agents for
the civil department,-bureau 25, with references relat
ing to, (See balances, for other accounts of,)..............
DUTIES, Collection of-and abstract of collection law of
1799,...........
..........76, 77
Tariffs of (See Customs) forms in relation to the collec-
tion of &c.......
on revenue subjects (See commerce, navigation, and cus.
toms)-bureau 1, wiih references relating to,....
on military and naval disbursements &c.-bureau 1, with
references relating to,.......
by 1st Comptroller, brief statement of,......
by 2d Comptroller, brief statement of,........
by 6th Auditor, as Comptroller of Postmasters, accounts,. 177
by Commissioner of General Land Office, brief statement
of,....
by Register of the Treasury, brief statement of,.........
by Solicitor of the Treasury, brief statement of,....
INTERNAL Duties, and Direct Taxes, accounts of-bureau
15, with references relating to,.......................
INVOICES, applications to enter goods imported without con-
sular certificates thereto,........
64 JUDICIARY Department, estimates, appropriations, &c. for
the service of (See Departments)-bureau 11, with re-
ferences relating to,....
..126, 127
of officers of the Navy, tabular statements of--(tables I,
.II, III, and IV,).................................
.....151, 152, 153
PAYMASTER'S Department of the Army, accounts of-bureau
6, with references relating thereto,...
Ditto, bureau 4, with references relating thereto,....
Ditto, of the Marine Corps, accounts of-bureau 19, with
references relating thereto,......
Ditto, bureau 5, with references relating thereto,.........
PENSION Agents for the Army, (see Military Pensions,) ac.
counts of-bureau 8, with references relating thereto,...
accounts of bureau 15, with references relating thereto,
Ditto, for the Navy, (see Navy pensions), accounts of-
23, with references relating thereto,.....
accounts of bureau 9, with references relating thereto,... 144
PENSIONS unclaimed-bureau 9, with references relating to, 131
claims, of widows and orphans,-bureau 10, with refer-
ences to,.....
accounts in the State Department, Patent Office, and Post
Office Department-bureau 2, with references relating
thereto,..
Post Office Department, regulations, and distributions of
the duties of, under the direction of the Postmaster
General.........
........164 to 173
Revenue receipts, and average accounts of, under specific
heads,......
accounts in the Post Office Department, bureau 2, with
references relating thereto,.....
accounts or contingent expenses of the War Department-
bureau 9, with references relating thereto,...
accounts or claims for military services, &c-bureau 10,
with references relating thereto,......
accounts or claims for military services, &c-bureaus 11,
12, 13, with references relating thereto,..
accounts or claims in every branch of the Naval service-
bureaus 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, with references
relating thereto,....
accounts of receipts of revenue in the Post Office Depart-
ment, B, I, 4,.......
accounts of expenditures of the Post Office Department,
B, II, 12,.
accounts of the contingent expenses of the General Land
Office-bureau 10, with references relating thereto,...... 214
accounts or claims, as quasi public debt in the civil depart-
ments-bureaus 24 and 4, with references relating
thereto,.........
PUBLIC accounts of Expenditures-classification of, ought to
be reciprocal with that of Estimates, and appropriations,
Note. The term "Miscellaneous" is inappropriately used in public Accounts, Estimates, and Appropriations; for, where it is applied, it is strictly inapplicable;
and where it is applicable, it is not used. For example: it is inappropriately used in the estimates, appropriations, and expenditures, under the denominations of civil,
diplomatic, and miscellaneous. Om the other hand, it is strictly applicable to that heterogeneous multitude of expenditures of the various departments of the Government
improperly or unsatisfactorily called contingents, as if they were inere casualties: Whereas, these are as inevitable and fixed as salaries; except that, on account of their
great number and individual insignificance, they might, with great propriety be called miscellaneous' expenses of the respective Departments. For the insufficiency
then, or the unsatisfactoriness of the references, in this Index, to miscellaneous' accounts, expenditures, &c., let it be borne in mind that they will be found among the
references to contingent accounts, expenses, &c. The abuse and perversion of terms above alluded to, is even aggravated in the reciprocal application and use of the
term incidental with tha' of contingent, in regard to these miscellaneous matters, that are, nevertheless, inévitable-of which several instances may be seen in the estimates
quoted for the military and naval service, at page, 42 and 46, ante. Yet there are some items of expenditure, purely contingent and incidental included in these so
denominated contsngent accounts, which may have given rise to the term, not anticipating the viciation of it by the subsequent influx of the multitude of indispensibles
that should more properly have been called "miscellaneous.'
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and Statements, to the 1st Comptroller, of accounts and
claims audited by the Commissioner of the General
Land Office, (see accounts and claims,)........
quasi, for claims in the civil and diplomatic service, ac-
counts of-bureau 24, with references relating to,.......
quasi, for claims in the military and naval service, ac-
counts of bureau 4, with references relating to,
Statistics of 1st that contracted by loans-2d that con-
tracted by issues of Treasury Notes-3d that accruing
from claims arising in the civil and diplomatic service-
bureau 5, with references relating to, respectively........ 242
PUBLIC Lands, or Public Domain, summary of laws relating
to the acquisition of, &c., &c.....
192
principal forms used in the disposition of, &c., &e..........
233
principal clerk of-bureau 1, with references relating to,. 207
Scheme or Table exhibiting the classes and denomina-
tions of,....
and Statements, to the 2d Comptroller, of accounts and
claims audited by the 2d Auditor, (see accounts and
claims,)........
and Statements, to the 2d Comptroller, of accounts and
claims audited by the 3d Auditor, (see accounts and
claims,)................
and Statements to the 2d Comptroller, of accounts and
claims, audited by the 4th Auditor, (see accounts and
claims)...
and Statements, to the Secretary of War, to the Secretary
of the Treasury, to the Register, and to Congress, by
the 2d Auditor,..
and Statements, to the Secretary of War, to the Secretary
of the Treasury, to the Register, and to Congress, by
the 3d Auditor,
QUARTERLY accounts, of various denominations, statements
of, for settlement, (see accounts,)............
returns, of various denominations, appertaining to reve.
nue, &c., (see Returns,)......
........13 to 16
QUARTERMASTER'S Department of the Army, in part, ac-
counts of bureaus 7 and 14, with references relating
thereto......
and Statements, to the Secretary of the Navy, to the Sec-
retary of the Treasury, to the Register, and to Congress
by the 4th Auditor,....
and Statements, to the Secretary of the Treasury and to
Congress, respecting the Lighthouse Establishments,
&c., &c., by the 5th Auditor,....
RECRUITING Officers, accounts of, for the Army-bureau 9,
with references relating thereto,....
and Statements to the Secretaries of the Treasury, War,
and Navy, and to other officers interested in suits under
his direction, also to Congress and to the Register, by
the Solicitor of the Treasury,
REGISTER of Vessels, certificates of, forms and proceedings in
relation to, (see Marine Papers, )...................
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ries and subtreasurers, of moneys deposited to his credit
on account of the General Treasury,......
to the Treasurer of the United States, by depositories and
subtreasurers, of moneys deposited to his credit on ac-
count of the Treasury of the Post Office Department,...
REPORTS and Statements to Congress, by the Secretary of
the Treasury, relating to general resources and expen-
ditures, specific expenditures and accountability, and
estimates for the support of Government,..
...17 to 27
and Statements, to the Secretary of the Treasury and to
Congress, by the Treasurer of the United States,....... 55
and Statements, to the Secretary of the Treasury and to
Congress, by the 1st Comptroller,......................
.....69, 70
and Statements, to the Solicitor, of transcripts of balances
for suits, by the 1st Compiroller, certified by the Register
of the Treasury,....
and Statements, to the Secretary of the War, the Secreta-
ry of the Navy, and to Congress, by the 2d Comptroller,
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Receipts, statistics of settled accounts of, 1st from Cus-
toms, 2d from internal Duties and direct Taxes, 3d from
laud Sales, 4th from Patent Fees, 5th from Coinage,
6th from miscellaneous sources-bureau 3, with referen-
ces relating to each, respective ly,.....
REVENUE Marine, consisting of cutters, boats, &c., inventory
of, and pay roll, with accounts of incidental expanses
for services connected with the protection of com-
merce, &c.,..................
...10 & 14
REVENUE Receipts and Expenditures, warrant evidences and
statistics of, 1st of receipts fro:n all sources; 2d, of spe-
cific appropriations for the expenses of Government;
3d, of specific expenditures for the service of Govern.
ment; 4th, of expenditures from indefinite appropria.
tions-bureau 7, with references relating thereto, re-
spectively,.....
REVENUE from Customs, applicable by the Secretary of the
Treasury or the President, to defray incidental expenses
of collections, &c., (note),......
from Customs, preliminaries of-bureau 4, with references
relating thereto,......
from Customs, Land Sales, and miscellaneous sources, re-
ceipts and disbursements of, by Collectors, Receivers,
&c.-bureaus 5, 6, 7, with references relating thereto,
respectively,...
.10, 11
from Customs &c., &c., accounts of-bureau 1, with
references relating thereto,....
98
REVENUE, Outstanding balances of, from internal Duties and
direct Taxes, suits for-bureau 4, with references rela-
ting thereto,.....
REVENUE Receipts and Expenditures of the Post Office De-
partment, (see Post Office Department,)...
REPAYMENTS of Public Moneys by disbursing Agents, &c.-
bureau 8, with references relating thereto,......
RECRUITING Officers for the Army, (See Army) accounts of-
bureau 9, with references relating thereto........
accounts of bureau 8, with references relating thereto,...
officers for the Navy and Marine Corps, accounts of-
bureau 21. references relating thereto,..
accounts of bureau 7, with references relating thereto,...
REGISTER, biennial, or statistics of officers of the government
-bureau 6, with references relating thereto,...
243
REGISTER of the Treasury, office of, its origin, functions, and
organizations,...
..239 to 254
SALARIES, and contingent expenses of the Civil Department,
(See accounts-Civil,)..........
SCRIP, bounty land, and other scrip,.........
SECRETARY of the Treasury, the official powers and opera-
TREASURER of the United States, his office, its origin, func-
tions, and operations,.....
tions of his office, (See Treasury Department,)..........7 to 48
schedule and classification of the duties of his office,................. 10
SHIP building, accounts and claims of contractors for,-(See
contractors,)..
144
SOLICITOR of the Treasury, his office, its origin, functions,
and operations,........
........254 to 262
STATE Department, estimates, appropriations, and expendi-
tures of, (See Departments,)..
extract of an official letter relating to (note 28).
Securities and obligations, (note 24),..
Transcripts of balances for suit (See suits)-bureau 1, with
references relating thereto,........
STATES and Territories, claims of, (See claims)-bureau 12,
with references relating thereto,.....
STATISTICS, of agriculture, manufactures, domestic trade,
currency, banking &c.-bureau 1, with refernces relat-
ing thereto,.....
STOCK, Certificates of evidences of Public Debt-bureau 23,
with references relating thereto,....
other notices relating thereto,..........
SUBSISTENCE Department of the Army, accounts of commis-
saries of bureau 6, with references relating thereto,.... 131
Department, accounts of-bureau 13, with references re-
lating thereto,......
SUITS, for the recovery of custom house bonds, &c., &c.-
bureau 2, with references relating thereto,
on Treasury Transcrips of balances-bureau 1, with re-
ferences relating thereto,......
Remarks referred to in a note at the first page of this Index.
It cannot be deemed presumptuous to impute the passage of this salutary Act, to the expositions made, in sundry parts of this work,
of the unguardedness of the Revenue from the commencement of the Government down to the first Session of Congress after its publi-
cation. The reader may form some estimate of the probability of this conjecture, by adverting to the note [81] at page 193, Vol. I, on
the text "of disbursements of public moneys that never were pretended to have been in the Treasury."
But the unguardedness or safety of the public money in the hands of public officers should not be considered in desultory and par-
tial aspects. It calls for a scrutinizing review of its liabilities in all possible contingencies, as component parts of one comprehensive
fiscal system. For, the transcendent importance of the fiscal affairs over all other human concerns, attaches the greatest interest to
the operations connected therewith, both to nations. and to individuals, of whatsoever condition or degree. Hence great efforts have
been made by Governments in all time, and by individuals conducting large operations, to devise and establish a system of checks and
balances, to guard them against losses, whether by casualties in accounts, or fraudulent designs of agents, &c. Although much pains has
been taken by our Government, in this respect, our system of checks and balances is yet very imperfect. Whilst it has been extremely
complicated, and overburdened with useless, and in some respects, almost incomprehensible formalities, in the settlement of quarterly
accounts of disbursing agents, and the daily adjudications of claims on the Treasury-running into repetitions and re-examinations of
the acts of one set of officers, by others-being generally a three fold adjudication, often a quadruple, and sometimes even a quintuple
process-it has, on the other hand, sustained losses of marvelous amounts heretofore, in consequence of the insufficient guards and
checks thrown around the public moneys falling in large sums into the hands of the three classes of officers who represent the Trea-
A very satisfactory conception may be formed of those complicated operations in the petty details of accounts and claims, from
the repetitions and meandering which generally attend their settlements, in threading their mazy course through the offices of the Trea-
sury Department, after preliminary examinations of the same, in most cases, in the other Departments that have particular connections
with such accounts and claims, respectively. And, whilst the occurrence of those repetitions in the accounts and settlements detailed
in this Volume, and referred to in the foregoing Index to it, is thus explained, these demonstrations of the fact will tend greatly to facili-
'tate future emendations of the anomalies, and the more palpable defects of the system.
But whilst we thus perceive that this complication of our fiscal system has been applied more to the settlement of accounts and
claims in detail, and comparatively in small amounts, for the most part after the money has been drawn from the Treasury, and been dis-
bursed in defraying the expenses of Government, than to the guaranties of its safety in the hands of Collectors or Receivers, of Deposi-
tories or Subtreasurers, and of Disbursing Agents, as agents of the Treasurer-it is equally obvious that the unguardedness of the public
money in gross amounts heretofore, resolves itself mainly into the insufficiency of the guards thrown around it whilst making its neces-
sary circuit from the hands and ownership of the People or tax-payers, through the hands of those three classes of public officers, until
it returns again to the hands of the People, in the form of disbursements in defraying the public expenses.
This unguardedness of the public money in those three stages of its transition in the public service, until the recent more stringent
regulations by law, and orders of the Executive Departments, might be illustrated by a brief survey and analysis of the functions and
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