1696. Failure of disbursing officer to account.-Whenever any officer employed in the civil, military, or naval service of the Government, to disburse the public money appropriated for those branches of the public service, respectively, fails to render his accounts, or to pay over, in the manner and in the times required by law, or by the regulations of the Department to which he is accountable, any sum of money remaining in his hands, it shall be the duty of the General Accounting Office to cause to be stated and certified the account of such delinquent officer to the General Counsel for the Department of the Treasury, who is hereby authorized and required immediately to proceed against such delinquent officer, in the manner directed in the six preceding sections. (R. S., sec. 3633; July 31, 1894, sec. 4, 28 Stat. 206; June 10, 1921, sec. 304, 42 Stat. 24; May 10, 1934, sec. 512, 48 Stat. 758; 31 U. S. C., sec. 514.)

1697. Extent of application of provisions for distress warrants.-All the provisions relating to the issuing of a warrant of distress against a delinquent officer shall extend to every officer of the Government charged with the disbursement of the public money, and to their sureties, in the same manner and to the same extent as if they were herein described and enumerated. (R. S., sec. 3634; 37 U. S. C., sec. 516.)

1698. Postponement of proceedings for nonaccounting.-With the approval of the Secretary of the Treasury, the institution of proceedings by warrant of distress may be postponed, for a reasonable time, in cases where, in his opinion, the public interest will sustain no injury by such postponement. (R. S., sec. 3635; 31 U. S. C., sec. 517.)

1699. Injunction to stay distress warrant.-Any person who considers himself aggrieved by any warrant of distress issued under the foregoing provisions may prefer a bill of complaint to any district judge of the United States, setting forth therein the nature and extent of the injury of which he complains; and thereupon the judge may grant an injunction to stay proceedings on such warrant altogether, or for so much thereof as the nature of the case requires. But no injunction shall issue till the party applying for it gives bond, with sufficient security, in a sum to be prescribed by the judge, for the performance of such judgment as may be awarded against him; nor shall the issuing of such injunction in any manner impair the lien produced by the issuing of the warrant. And the same proceedings shall be had on such injunction as in other cases, except that no answer shall be necessary on the part of the United States; and if, upon dissolving the injunction, it appears to the satisfaction of the judge that the application for the injunction was merely for delay, the judge may add to the lawful interest assessed on all sums found due against the complainant such damages as, with such lawful interest, shall not exceed the rate of ten per centum a year. Such injunction may be granted or dissolved by the district judge either in or out of court. (R. S., sec. 3636; 31 U. S. C., sec. 518.)

1700. Proceedings on distress.-When the district judge refuses to grant an injunction to stay proceedings on a distress-warrant, as aforesaid, or dissolves such injunction after it is granted, any person who considers himself aggrieved by the decision in the premises may lay before the circuit justice, or circuit judge of the circuit

within which such district lies, a copy of the proceeding had before the district judge; and thereupon the circuit justice or circuit judge may grant an injunction, or permit an appeal, as the case may be, if, in his opinion, the equity of the case requires it. The same proceedings, subject to the same conditions, shall be had upon such injunction in the circuit court as are prescribed in the district court. (R. S. sec. 3637; 31 U. S. C., sec. 519.)

1701. Rights of United States reserved.-Nothing contained in the provisions of this Title [31 U. S. C., ch. 10], relating to distresswarrants shall be construed to take away or impair any right or remedy which the United States might have, by law, for the recovery of taxes, debts, or demands. (R. S., sec. 3638; 31 U. S. C., sec. 520.)

1702. Duties of officers as custodians of public moneys.—The Treasurer of the United States, all depositaries designated in accordance with section 1 of the Act of May 29, 1920, (41 Stat. 655; 31 U. S. C., sec. 476), and those performing the duties of assistant treasurer, all collectors of the customs, all surveyors of the customs, acting also as collectors, all receivers of public moneys at the several land offices, all postmasters, and all public officers of whatsoever character, are required to keep safely, without loaning, using, depositing in banks, or exchanging for other funds than as specially allowed by law, all the public money collected by them, or otherwise at any time placed in their possession and custody, till the same is ordered, by the proper Department or officer of the Government, to be transferred or paid out; and when such orders for transfer or payment are received, faithfully and promptly to make the same as directed, and to do and perform all other duties as fiscal agents of the Government which may be imposed by any law, or by any regulation of the Treasury Department made in conformity to law. The President is authorized, if in his opinion the interest of the United States requires the same, to regulate and increase the sums for which bonds are, or may be, required by law, of all district attorneys, collectors of customs, comptrollers of customs, naval officers, and surveyors of customs, navy agents, quartermaster general, registers of public lands, paymasters in the Army, and by all other officers employed in the disbursement of the public moneys, under the direction of the War or Navy Departments. (R. S., sec. 3639, 11 Stat. 249; Aug. 24, 1912, sec. 3, 37 Stat. 591; Apr. 27, 1914, 38 Stat. 356; May 29, 1920, sec. 1, 41 Stat. 655; June 17, 1930, 46 Stat. 740; 31 U. S. C., sec. 521.)

1703. Entry of each deposit, transfer, and payment.-All persons charged by law with the safe-keeping, transfer, and disbursement of the public moneys, other than those connected with the Post Office. Department, are required to keep an accurate entry of each sum received and of each payment or transfer. (R. S., sec. 3643; 31 U. S. C., sec. 525.)

1704. Duplicates for lost, stolen, or destroyed disbursing officers' checks. That whenever any original check is lost, stolen, or destroyed disbursing officers and agents of the United States are authorized, within three years from the date of such check, to issue a duplicate check, under such regulations in regard to its issue and payment, and upon the execution of such bond, with sureties, to indemnify the United States, and proof of loss of original check, as the Secre

tary of the Treasury shall prescribe. (R. S., sec. 3646; Feb. 16, 1885, 23 Stat. 306; Mar. 23, 1906, 34 Stat. 84; June 19, 1906, 34 Stat. 301; May 27, 1908, 35 Stat. 415; Feb. 23, 1909, 35 Stat. 643; Mar. 21, 1916, 39 Stat. 37; 31 U. S. C., sec. 528.)

1705. Advances of public money prohibited. No advance of public money shall be made in any case whatever. And in all cases of contracts for the performance of any service, or the delivery of articles of any description, for the use of the United States, payment shall not exceed the value of the service rendered, or of the articles delivered previously to such payment. It shall, however, be lawful, under the special direction of the President, to make such advances to the disbursing officers of the Government as may be necessary to the faithful and prompt discharge of their respective duties, and to the fulfillment of the public engagements. (R. S., sec.

3648; 31 U. S. C., sec. 529.)

1706. Advances of public money for subscriptions to periodicals.—That hereafter subscriptions to periodicals, which have been certified in writing by the respective heads of the executive departments or other Government establishments to be required for official use, may be paid in advance from appropriations available therefor. (Mar. 4, 1915, sec. 5, 38 Stat. 1049; 31 U. S. C., sec. 530.)

1707. Same; payment in advance for periodicals.-That hereafter section thirty-six hundred and forty-eight of the Revised Statutes [31 U. S. C., sec. 529], shall not apply to the subscriptions for publications for the Department of Agriculture, and the Secretary of Agriculture is authorized to pay in advance for any publications for the use of this department. (Mar. 4, 1909, 35 Stat. 1054; 31 U. S. C., sec. 530.)

1708. Same; Department of Agriculture.-That advances of public money from the appropriations for the Department of Agriculture shall be made by the Secretary of Agriculture only to such chiefs of field parties, agricultural explorers, special agents, and others as shall have given bonds in such sums as the Secretary of Agriculture shall direct. (June 3, 1902, 32 Stat. 303; 31 U. S. Č., sec. 533.)

1709. Same; Forest Service for fighting forest fires in emergency cases.Hereafter advances of money under any appropriation for the Forest Service may be made to the Forest Service and by authority of the Secretary of Agriculture to chiefs of field parties for fighting forest fires in emergency cases, who shall give bond under such rules and regulations and in such sum as the Secretary of Agriculture may direct, and detailed accounts arising under such advances shall be rendered through and by the Department of Agriculture to the General Accounting Office. (May 23, 1908, 35 Stat. 259; June 10, 1921, sec. 304, 42 Stat. 24; 31 U. S. C., sec. 534.)

1710. Exchange of funds restricted.-No exchange of funds shall be made by any disbursing officer or agent of the Government, of any grade or denomination whatsoever, or connected with any branch of the public service, other than an exchange for gold, silver, United States notes, and national-bank notes; and every such disbursing officer, when the means for his disbursements are furnished to him in gold, silver, United States notes, or national-bank notes shall make his payments in the moneys so furnished; or when they are furnished to him in drafts, shall cause those drafts to be presented at their

place of payment, and properly paid according to law, and shall make his payments in the money so received for the drafts furnished, unless, in either case, he can exchange the means in his hands for gold and silver at par. And it shall be the duty of the head of the proper Department immediately to suspend from duty any disbursing officer or agent who violates the provisions of this section and forthwith to report the name of the officer or agent to the President, with the fact of the violation, and all the circumstances accompanying the same, and within the knowledge of the Secretary, to the end that such officer or agent may be promptly removed from office, or restored to his trust and the performance of his duties, as the President may deem just and proper. (R. S., sec. 365; 31 U. S. C., sec. 543.)

1711. Premiums on sales of public moneys to be accounted for.-No officer of the United States shall, either directly or indirectly, sell or dispose of to any person, for a premium, any Treasury note, draft, warrant, or other public security, not his private property, or sell or dispose of the avails or proceeds of such note, draft, warrant, or security, in his hands for disbursement, without making return of such premium, and accounting therefor by charging the same in his accounts to the credit of the United States; and any officer violating this section shall be forthwith dismissed from office. (R. S., sec. 3652; 31 U. S. C., sec. 544.)

1712. Expenses of fiscal agents.-The officers, respectively, whose duty it is made by this Title to receive, keep, or disburse the public moneys, as the fiscal agents of the Government, may be allowed any necessary additional expenses for fire-proof chests or vaults, or other necessary expenses for safe-keeping, transferring, or disbursing the moneys; but all such expenses of every character shall be first expressly authorized by the Secretary of the Treasury, whose directions upon all the above subjects, by way of regulation and otherwise, so far as authorized by law, shall be strictly followed by all the officers. And hereafter, no part of the money appropriated for the purposes mentioned in this paragraph shall be expended for clerical services or payment of employees of any nature or grade. (R. S., sec. 3653; Aug. 7, 1882, 22 Stat. 312; Jan. 22, 1925, 43 Stat. 767; 31 U. S. C., sec. 545.)

APPROPRIATIONS

1713. Contents of estimates of appropriations and statements of expenditures; statements accompanying lump-sum appropriations.-(a) Except as otherwise provided in this Act, the contents, order, and arrangement of the estimates of appropriations and the statements of expenditures and estimated expenditures contained in the Budget or transmitted under section 203 [31 U. S. C., sec. 14], and the notes and other data submitted therewith, shall conform to the requirements of existing law.

(b) Estimates for lump-sum appropriations contained in the Budget or transmitted under section 203 [31 U. S. C., sec. 14], shall be accompanied by statements showing, in such detail and form as may be necessary to inform Congress, the manner of expenditure of such appropriations and of the corresponding appropriations for the fiscal year in progress and the last completed fiscal year. Such

statements shall be in lieu of statements of like character now required by law. (June 10, 1921, sec. 204, 42 Stat. 21; 31 U. S. C., sec. 581.)

1714. Statements required with estimates for lump-sum appropriations. That there shall be submitted hereafter, in the annual Budget following every estimate for a general or lump-sum appropriation, except public buildings or other public works constructed under contract, a statement showing in parallel columns:

First, the number of persons, if any, intended to be employed and the rates of compensation to each, and the amounts contemplated to be expended for each of any other objects or classes of expenditures specified or contemplated in the estimate, including a statement of estimated unit cost of any construction work proposed to be done; and Second, the number of persons, if any, employed and the rate of compensation paid each, and the amounts expended for each other object or class of expenditure, and the actual unit cost of any construction work done, out of the appropriation corresponding to the estimate so submitted, during the completed fiscal year next preceding the period for which the estimate is submitted.

Other notes shall not be submitted following any estimate embraced in the annual Budget other than such as shall suggest changes in form or order of arrangement of estimates and appropriations and reasons for such changes. (Aug. 24, 1912, sec. 6, 37 Stat. 487; Aug. 1, 1914, sec. 10, 38 Stat. 680; June 10, 1921, sec. 204, 42 Stat. 21; 31 U. S. C., sec. 582.)

1715. Manner of communicating estimates.-Estimates of expenditures and appropriations communicated to the Bureau of the Budget shall specify, as nearly as may be convenient, the sources from which such estimates are derived, and the calculations upon which they are founded, and shall discriminate between such estimates as are conjectural in their character and such as are framed upon actual information and applications from disbursing officers. They shall also give references to any law or treaty by which the proposed expenditures are, respectively, authorized, specifying the date of each, and the volume and page of the Statutes at Large, or of the Revised Statutes as the case may be, and the section of the act in which the authority is to be found. (R. S., sec. 3660, June 10, 1921, sec. 215, 42 Stat. 23; 31 U. S. C., sec. 585.)

1716. Order and arrangement of estimates and general appropriation bills. Hereafter the estimates for expenses of the Government, except those for sundry civil expenses, shall be prepared and submitted each year according to the order and arrangement of the appropriation Acts for the year preceding. And any changes in such order and arrangement, and transfers of salaries from one office or bureau to another office or bureau, or the consolidation of offices or bureaus desired by the head of any Executive Department may be submitted by note in the estimates. The committees of Congress in reporting general appropriation bills shall, as far as may be practicable, follow the general order and arrangement of the respective appropriation Acts for the year preceding. (June 22, 1906, sec. 4, 34 Stat. 448; June 10, 1921, secs. 203, 204, 42 Stat. 21; 31 U. S. C., sec. 586.)

1717. Estimates not conforming to requirements rearranged. When estimates hereafter transmitted to the Bureau of the Budget for

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