service of the United States, or to any Senator or Member of the House of Representatives, or Territorial Delegate, any money or other valuable thing on account of or to be applied to the promotion of any political object whatever. Sec. 14, ibid. lation of preced Sec. 15, ibid. 176. Any person who shall be guilty of violating any Penalty for vioprovision of the four foregoing sections shall be deemed ing sections. guilty of a misdemeanor, and shall, on conviction thereof, be punished by a fine not exceeding five thousand dollars, or by imprisonment for a term not exceeding three years, or by such fine and imprisonment both, in the discretion of the court. Sec. 15, ibid. etc., contribu of Government poses prohibited. Sec. 6. Aug. 15, 1876, v. 19, p. 169. 177. All executive officers or employees of the United Requesting, States not appointed by the President, with the advice tions by officers and consent of the Senate, are prohibited from requesting, for political pur giving to, or receiving from, any other officer or employee, of the Government, any money or property or other thing of value for political purposes; and any such officer or employee, who shall offend against the provisions of this section shall be at once discharged from the service of the United States; and he shall also be deemed guilty of a misdemeanor, and on conviction thereof shall be fined in a sum not exceeding five hundred dollars. Sec. 6, act of August 15, 1876 (19 Stat. L., 169). upon taking con for tracts, offices, etc. July 16, 1862, e. 180, v. 12, p. 577; 25, 1, e v. 1. p. 696. Sec. 1781, R.S. 178. Every member of Congress or any officer or agent Prohibition of the Government who, directly or indirectly, takes, re-sideration procuring conceives, or agrees to receive, any money, property, or other valuable consideration whatever, from any person for procuring, or aiding to procure, any contract, office, or place, 61, from the Government or any Department thereof, or from any officer of the United States, for any person whatever, or for giving any such contract, office, or place, to any person whomsoever, and every person who, directly or indirectly, offers or agrees to give, or gives, or bestows any money, property, or other valuable consideration whatever, for the procuring or aiding to procure any such contract, office, or place, and every member of Congress who, directly or indirectly, takes, receives, or agrees to receive any money, property, or other valuable consideration whatever after his election as such member, for his attention to, services, action, vote, or decision on any question, matter, cause or proceeding which may then be pending, or may by law or under the Constitution be brought before him in his official capacity, or in his place as such member of Con gress, shall be deemed guilty of a misdemeanor, and shall be imprisoned not more than two years and fined not more than ten thousand dollars. And any such contract or agreement may, at the option of the President, be declared absolutely null and void; and any member of Congress or officer convicted of a violation of this section, shall, moreover, be disqualified from holding any office of honor, profit, or trust under the Government of the United States.1 179. No officer, clerk, or employee in the United States presents, etc., to Government employ shall at any time solicit contributions Feb. 1, 1870, c. 1870, c. from other officers, clerks, or employees in the Government Sec. 1784,R.S. service for a gift or present to those in a superior official Prohibition of contributions, superiors. 11, v. 16, p. 63. position; nor shall any such officials or clerical superiors receive any gift or present offered or presented to them as a contribution from persons in Government employ receiving a less salary than themselves; nor shall any officer or clerk make any donation as a gift or present to any official superior. Every person who violates this section shall be summarily dismissed from the Government employ.* MISCELLANEOUS PROVISIONS. Par. Par. 180. Removal of office on account of sick- 182. Preservation of Statutes at Large. ness, report. 181. Restriction on payments for news office. papers. Removal of 180. Whenever any public office is removed by reason Apr. 21, 1806. c. of sickness which may prevail in the town or city where it Sec. 1776, R.S. is located, a particular account of the cost of such removal shall be laid before Congress. 41, s. 6, v. 2, p. 397. upon payments etc. Restrictions 181. No executive officer, other than the heads of Defor newspapers, partments, shall apply more than thirty dollars, annually, Mar. 3, 1859, 6 out of the contingent fund under his control, to pay for newspapers, pamphlets, periodicals, or other books or prints not necessary for the business of his office. 82, s. 3, v. 5, p. 349. Sec. 1779, R.S. 1Sections 1781 and 1782 of the Revised Statutes make it illegal for an officer of the United States to have that sort of connection with a Government contract which an agent, attorney, or solicitor assumes when he procures, or aids in procuring, such contract for another, or when he prosecutes for another any claim against the Government founded thereon. XIV Opin. Att. Gen., 483. But there is in the statutes no general provision whereby officers of the executive branch of the Government are forbidden to contract directly with the Government as principals, in matters separate from their offices and in no way connected with the performance of their official duties; nor are those officers forbidden to be connected with such contracts, after they are procured, by acquiring an interest therein. Ibid. 2 This section was held to be constitutional by the Supreme Court in Ex parte Curtis, 106 U. S., 371. 182. The various officers of the United States to whom, in virtue of their offices and for the uses thereof, copies of the United States Statutes at Large, published by Little, Brown and Company, have been or may be distributed at the public expense, by authority of law, shall preserve such copies, and deliver them to their successors respectively as a part of the property appertaining to the office. A printed copy of this section shall be inserted in each volume of the Statutes distributed to any such officers. Par. CHAPTER V. THE DEPARTMENT OF THE TREASURY-THE ACCOUNTING OFFICERS. 183. The Treasury Department. 184-189. Accounts. 190-193. The Accounting Officers; the Comptroller of the Treasury. 194-214. The Auditors of the Treasury. 215-218. Accounts of line officers, etc. 219, 220. Claims; reports of claims allowed. 221, 222. Claims of officers and enlisted men for property lost or destroyed. 223-230. Reimbursement of States for expenses incurred in war with Spain. 231, 232. Compromise of claims. 233. Set-off. 234. Assignment of claims. 235-244. Prosecution of claims. 245-247. Debts due by or to the United States. ment of the Sept. 2, 1789, c. Par. 248, 249. Discharge of poor debtors. 251-264. Distress warrants. 276-278. Permanent annual appropria- 279–282. Application of balances. 291-295. Disbursing agents. 296-298. Transfer of funds by Secretary of the Treasury. 299-304. Deposit of public money. 305-308. Tender. 309-312. Outstanding checks. The Depart- 183. There shall be at the seat of Government an ExecuTreasury. tive Department to be known as the Department of the 12, s. 11. Treasury, and a Secretary of the Treasury, who shall be the head thereof. Sec. 233, R. S. ACCOUNTS. Par. 184. The fiscal year. 185. Rendition of accounts monthly. 186. Separate accounts required. 187. Transmission of accounts to Wash ington. Commence ment of the fiscal year. Aug. 26, 1842, c. 536; May 8, 1872, p. 61; Mar. 3, 1873, Par. 188. Report of delinquent officers. 184. The fiscal year of the Treasury of the United States in all matters of accounts, receipts, expenditures, estimates, 207, s. 1,2, v.5. p. and appropriations, except accounts of the Secretary of c. 139, s. 1. v. 17, the Senate for compensation and traveling expenses of Senc. 226, s. 1, v. 17, P. ators,' shall commence on the first day of July in each year; Sec. 227, R. S. and all accounts of receipts and expenditures required by law to be published annually shall be prepared and published for the fiscal year as thus established. The fiscal 486. 1 For other statutory provisions in relation to accounts, see the titles "The Comptroller of the Treasury" and "The Auditors of the Treasury" in the chapter entitled THE TREASURY DEPARTMENT, and the title “Disbursing Officers" in the chapter entitled THE STAFF DEPARTMENTS. year for the adjustment of the accounts of the Secretary of the Senate for compensation and traveling expenses of Senators' shall extend to and include the third day of July.' ly. Accounts to be 199, s. 1, v. 12, p. Res. 48, v. 14, p. 571; July 15, 1870, 2,295, s. 15, v. 16, 69. 19, p. p. 334; Feb. 27, Sec. 12, act July 209. 185. Every officer or agent of the United States who rendered monthreceives public money which he is not authorized to retain as salary, pay, or emolument, shall render his accounts, July 17, 1862, c. monthly. Such accounts, with the vouchers necessary to 593: Mar. 2, 1867, the correct and prompt settlement thereof, shall be sent by mail or otherwise to the Bureau to which they pertain within ten days after the expiration of each successive 249, month, and after examination there shall be passed to the 31, 1894, v. 28, p. proper accounting officer of the Treasury for settlement. Sec. 3622, R. S. Disbursing officers of the Navy shall, however, render their accounts and vouchers direct to the proper accounting officer of the Treasury. In case of the nonreceipt at the Treasury or proper Bureau of any accounts within a reasonable and proper time thereafter, the officer whose accounts are in default shall be required to furnish satisfactory evidence of having complied with the provisions of this section. Nothing herein contained shall, however, be construed to restrain the heads of any of the Departments from requiring such other returns or reports from the officer or agent, subject to the control of such heads of Departments, as the public interest may require. 186. All officers, agents, or other persons receiving public moneys, shall render distinct accounts of the application thereof according to the appropriation under which the same may have been advanced to them. quar ac Separate counts required. 28, s. 1, v. 2, p. 535. of monthly, etc., accounts. Sec. 12, July 31, 1894, v. 28, p. 209. Mar. 2, 1901, v. 187. All monthly accounts shall be mailed or otherwise Transmission sent to the proper officer at Washington within ten days after the end of the month to which they relate, and terly and other accounts within twenty days after the pe- 31, p. 910. riod to which they relate, and shall be transmitted to and received by the Auditors within sixty days of their actual receipt at the proper office in Washington in the case of monthly, and sixty days in the case of quarterly and other accounts. Should there be any delinquency in this regard Auditor disapprove reqat the time of the receipt by the Auditor of a requisition uisitions on delinquency, etc. for an advance of money, he shall disapprove the requisition, which he may also do for other reasons arising out of the condition of the officer's accounts for whom the advance is requested; but the Secretary of the Treasury may may For other statutory provisions in relation to accounts, see the titles "The Comptroller of the Treasury" and "The Auditors of the Treasury" in the chapter entitled THE TREASURY DEPARTMENT, and the title “Disbursing Officers” in the chapter entitled THE STAFF DEPARTMENTS. |