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upon duty, give bond in such form and with such security as the head of the Department or office employing them may approve. (R. S., sec. 3614; 31 U.S. C., sec. 481.)

1670. Collectors of public moneys.-All collectors and receivers of public money of every description, within the District of Columbia, shall, as often as they may be directed by the Secretary of the Treasury or the Postmaster General so to do, pay over to the Treasurer of the United States, at the Treasury, all public moneys collected by them or in their hands. It shall be the duty of the Secretary and Postmaster General, respectively, to direct such payments by the collectors and receivers at all the said places, at least as often as once in each week, and as much oftener as they may think proper. (R. S., sec. 3615; May 29, 1920, sec. 1, 41 Stat. 654; 31 U. S. C., sec. 482.)

1671. Marshals and district attorneys paying into Treasury.--All marshals, district attorneys, and other persons than those mentioned in the preceding section (31 U. S. C., sec. 482], having public money to pay to the United States, may pay the same to any depositary constituted by or in pursuance of law, which may be designated by the Secretary of the Treasury. (R. S.,

sec. 3616; 31 U. S. C., sec. 483.) 1672. Deposit without deduction. The gross amount of all moneys received from whatever source for the use of the United States, except as otherwise provided [31 U. S. C., sec. 487], shall be paid by the officer or agent receiving the same into the Treasury, at as early a day as practicable, without any abatement or deduction on account of salary, fees, costs, charges, expenses, or claim of any description whatever. But nothing herein shall affect any provision relating to the revenues of the Post Office Department. "(R. S., sec. 3617; 31 U. S. C., sec. 484.)

1673. Receipts from private telegrams sent over Government lines.All moneys received for the transmission of private dispatches over any and all telegraph lines owned or operated by the United States, shall be paid into the Treasury of the United States, as required by section thirty-six hundred and seventeen of the Revised Statutes [31 U. S.C., sec. 484], and all acts or parts of acts inconsistent herewith are hereby repealed. (Mar. 3, 1883, 22 Stat. 616; 31 U. S. C., sec. 485.)

1674. Proceeds of sales of material.—All proceeds of sales of old material, condemned stores, supplies, or other public property of any kind, except the proceeds of the sale or leasing of marine hospitals, or of the sales of Coast Guard cutters, or of the sales of commissary stores to the officers and enlisted men of the Army, or of materials. stores, or supplies sold to officers and soldiers of the Army, or of the sale of condemned Navy clothing, or of sales of materials, stores, or supplies to any exploring or surveying expedition authorized by law, shall be deposited and covered into the Treasury as miscellaneous receipts, on account of "proceeds of Government property", and shall not be withdrawn or applied, except in consequence of a subsequent appropriation made by law. (R. S., sec. 3618; Feb. 27, 1877, sec. 1, 19 Stat. 249; June 28, 1915, 38 Stat. 800; 31 'U. S. C., sec. 487.)

1675. Payment of expenses of sales from proceeds. That from the proceeds of sales of old material, condemned stores, supplies, or

other public property of any kind, before being deposited into the Treasury, either as miscellaneous receipts on account of proceeds of Government property” or to the credit of the appropriations to which such proceeds are by law authorized to be made, there may be paid the expenses of such sales, as approved by the General Accounting Office, so as to require only the net proceeds of such sales to be deposited into the Treasury, either as miscellaneous receipts or to the credit of such appropriations, as the case may be. (June 8, 1896, sec. 1, 29 Stat. 268; June 10, 1921, sec. 304, 42 Stat. 24; 31 U. S. Č., sec. 489.)

1676. Penalty for withholding money received.-Every officer or agent who neglects or refuses to comply with the provisions of section thirty-six hundred and seventeen [31 U. S. C., sec. 484] shall be subject to be removed from office, and to forfeit to the United States any share or part of the moneys withheld, to which he might otherwise be entitled. (R. S., sec. 3619; 31 U. S. C., sec. 490.)

1677. Duty of disbursing officers.-It shall be the duty of eve disbursing officer having any public money intrusted to him for disbursement, to deposit the same with the Treasurer (or with one of the depositaries of the United States mentioned in 31 U. S. C., sec. 476], and to draw for the same only as it may be required for payments to be made by him in pursuance of law and draw for the same only in favor of the persons to whom payment is made; and all transfers from the Treasurer of the United States to a disbursing officer shall be by draft or warrant on the Treasury of the United States. In places, however, where there is no treasurer or depositary, the Secretary of the Treasury may, when he deems it essential to the public interest, specially authorize in writing the deposit of such public money in any other public depository, or, in writing, authorize the same to be kept in any other manner, and under such rules and regulations as he may deem most safe and effectual to facilitate the payments to public creditors. (R. S., sec. 3620; Feb. 27, 1877, sec. 1, 19 Stat. 249; May 29, 1920, sec. 1, 41 Stat. 654, 655; 31 U. S. C., sec. 492.)

1678. Acting disbursing officer in case of sickness or unavoidable absence of disbursing clerk or disbursing agent.-In case of the sickness or unavoidable absence of any disbursing clerk or disbursing agent of any executive department, independent bureau, or office, in Washington, District of Columbia, he may, with the approval of the head of the department, independent bureau, or office, in which said disbursing clerk or agent is employed, authorize the clerk of highest grade employed therein to act in his place, and to discharge all the duties by law or regulations of such disbursing clerk or agent. The official bond given by the principal of the office shall be held to cover and apply to the acts of the person appointed to act in his place in such cases. Such acting officer shall, moreover, for the time being, be subject to all the liabilities and penalties prescribed by law for the official misconduct in like cases, of the disbursing clerk or disbursing agent, respectively, for whom he acts, and such acting officer shall be required by the head of the department, independent bureau, or office, to give bond to and in such sum as the disbursing clerk or disbursing agent may require. (Mar. 4, 1909, sec. 8, 35 Stat. 1027; 31 U. S. C., sec. 494.)

1679. Deposit of moneys with public depositary; receipts; postal revenues.-Every person who shall have moneys of the United States in his hands or possession, and disbursing officers having moneys in their possession not required for current expenditure, shall pay the same to the Treasurer, or some public depositary of the United States, without delay, and in all cases within thirty days of their receipt. And the Treasurer or the public depositary shall issue duplicate receipts for the moneys so paid, transmitting forth with the original to the Secretary of the Treasury, and delivering the duplicate to the depositor: Provided, That postal revenues and debts due to the Post-Office Department shall be paid into the Treasury in the manner now required by law. (R. S.,

sec. 3621; May 28, 1896,

sec. 5, 29 Stat. 179; May 29, 1920, sec. 1, 41 Stat. 654, 655; 31 V. S.C., sec. 495.)

1680. Accounts.-Every officer or agent of the United States who receives public money which he is not authorized to retain as salary, pay, or emolument shall render his accounts monthly. Such accounts, with the vouchers necessary to 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 month, and, after examination there, shall be passed to the General Accounting Office for settlement. Disbursing officers of the Nary shall, however, render their accounts and vouchers direct to the General Accounting Office. In case of the nonreceipt at the General Accounting Office 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 interests may require. (R. S., sec. 3622; Feb. 27, 1877, sec. 1, 19 Stat. 249; July 31, 1894, sec. 12, 28 Stat. 209, June 10, 1921, sec. 304, 42 Stat. 24, 31; U.S. C., sec. 496.)

1681. Disbursing officers.—That hereafter all disbursing officers of the United States shall render their accounts quarterly; and the Secretary of the Senate shall render his accounts as heretofore; but the Comptroller General of the United States may direct any or all such accounts to be rendered more frequently when in his judgment the public interests may require. (Aug. 30, 1890, sec. 4, 26 Stat. 413; June 10, 1921, sec. 304, 42 Stat. 24; 31 U. S.C., sec. 497.)

1682. Distinct accounts required. 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. (R. S., sec. 3623; 31 U. S. C., sec. 498.)

1683. Payment by disbursing officers; settlement of transactions by Engineer Department.--Hereafter in the settlement of transactions between appropriations under the Engineer Department, or between the Engineer Department and another office or bureau of the War Department, or of any other executive department of the Government, payment therefor shall be made by the proper disbursing officer of the Corps of Engineers or of the office, bureau, or department concerned. (Apr. 27, 1914, 38 Stat. 369; 31 U. S. C., sec. 501.)

1684. Same; Signal Corps.—That hereafter in the settlement of transactions between appropriations under the Signal Corps, or between the Signal Corps and another office or bureau of the War Department, or of any other executive department of the Government, payment therefor shall be made by the proper disbursing officer of the Signal Corps, or of the office, bureau, or department concerned. (Aug. 29, 1916, sec. 1, 39 Stat. 622; 31 U.S. C., sec. 502.)

1685. Same; Military Academy.—That hereafter in settling transactions between appropriations for the support of the United States Military Academy and other bureaus of the War Department, or between the United States Military Academy and any other executive department of the Government, payment therefor shall be made by the disbursing officer of the United States Military Academy or of the office, bureau, or department concerned. (Aug. 11, 1916, 36 Stat. 504; 31 U. S. C., sec. 503.)

1686. Same; Medical Department.—That hereafter in the settlement of accounts between the appropriations of the Medical Department and those of any other branch of the Army service, or any bureau or office of the War Department, or any other executive department or establishment of the Government, payment thereof may be made by the proper disbursing officer of the Medical Department or of the branch of the Army service, office, bureau, department, or establishment concerned. (Mar. 4, 1915, sec. 1, 38 Stat. 1080; 31 U. S. C., sec 504.)

1687. Suits to recover money from officers.—Whenever any person accountable for public money, neglects or refuses to pay into the Treasury the sum or balance reported to be due to the United States, upon the adjustment of his account, the General Accounting Office shall institute suit for the recovery of the same, adding to the sum stated to be due on such account the commissions of the delinquent, which shall be forfeited in every instance where suit is commenced and judgment obtained thereon, and an interest of six per centum per annum, from the time of receiving the money until it shall be repaid into the Treasury. (R. S., sec. 3624; June 10, 1921 sec. 304, 42 Stat. 24; 31 U. S. C., sec. 505.)

1688. Distress warrant.-Whenever any collector of the revenue, receiver of public money, or other officer who has received the public money before it is paid into the Treasury of the United States, fails to render his account, or pay over the same in the manner, or within the time required by law, it shall be the duty of the General Accounting Office to cause to be stated the account of such officer, exhibiting truly the amount due to the United States, and to certify the same to the General Counsel for the Department of the Treasury, who shall issue a warrant of distress against the delinquent officer and his sureties, directed to the marshall of the district in which such officer and his sureties reside. Where the officer and his sureties reside in different districts, or where they, or either of them, reside in a district other than that in which the estate of either may be, which it is intended to take and sell, then such warrant shall be directed to the marshals of such districts, respectively. (R. S., sec. 3625; Feb. 27, 1877, 19 Stat. 249; July 31, 1894, sec. 4, 28 Stat. 206; June 10, 1921, sec. 304, 42 Stat. 24; May 10, 1934, sec. 512, 48 Stat. 759; 31 U. S. C., sec. 506.)

1689. Same; contents.—The warrant of distress shall specify the amount with which such delinquent is chargeable, and the sums, if any, which have been paid. (R. S., sec. 3626; 31 Ú. S. C., sec. 507.)

1690. Same; execution against officer. The marshal authorized to execute any warrant of distress shall, by himself or by his deputy, proceed to levy and collect the sum remaining due, by distress and sale of the goods and chattels of such delinquent officer; having given ten days' previous notice of such intended sale, by affixing an advertisement of the articles to be sold at two or more public places in the town and county where the goods or chattels were taken, or in the town or county where the owner of such goods or chattels may reside. If the goods and chattels be not sufficient to satisfy the warrant, the same may be levied

upon
the person of such officer, who

may

be

committed to prison, there to remain until discharged by due course of law. (R. S., sec. 3627; 31 U.S. C., sec. 508.)

1691. Same; execution against surety.-If the delinquent officer absconds, or if goods and chattels belonging to him cannot be found sufficient to satisfy the warrant, the marshal or his deputy shall proceed, notwithstanding the commitment of the delinquent officer, to levy and collect the sum which remains due by such delinquent, by the distress and sale of the goods and chattels of his sureties; having given ten days' previous notice of such intended sale, by affixing an advertisement of the articles to be sold at two or more public places in the town or county where the goods or chattels were taken, or in the town or county where the owner resides. (R. S., sec. 3628; 31 U. S. C., sec. 509.)

1692. Levy to be a lien.—The amount due by any delinquent officer is declared to be a lien upon the lands, tenements, and hereditaments of such officer and his sureties, from the date of a levy in pursuance of the warrant of distress issued against him or them, and a record thereof made in the office of the clerk of the district court of the proper district, until the same is discharged according to law. (R. S., sec. 3629; 31 U. S. C., sec. 510.)

1693. Sale of lands regulated.-For want of goods and chattels of a delinquent officer, or his sureties, sufficient to satisfy any warrant of distress issued pursuant to the foregoing provisions, the lands, tenements, and hereditaments of such officer and his sureties, or so much thereof as may be necessary for that purpose, after being advertised for at least three weeks in not less than three public places in the county or district where such real estate is situate, before the time of sale, shall be sold by the marshal of such district or his deputy. (R. S., sec. 3630; 31 U. S. C., sec. 511.)

1694. Conveyance of lands.-For all lands, tenements, or hereditaments sold in pursuance of the preceding section, the conveyance of the marshal or his deputy, executed in due form of law, shall give a valid title against all persons claiming under such delinquent officer or his sureties. (R. S., sec. 3631; 31 U.S.C., sec. 512.)

1695. Disposal of surplus.—All moneys which may remain of the proceeds of sales, after satisfying the warrant of distress, and paying the reasonable costs and charges of the sale, shall be returned to such delinquent officer or surety, as the case may be. (R. S., sec. 3632; 31 U. S. C., sec. 513.)

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