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FIR ST CONGRESS.

S e ss .

I. C h . 12.

1789.

forfeit the sum of one thousand dollars, and be rendered incapable of
serving in any office o f trust or profit under the United States; and if
any person or persons, authorized and required by this act, in respect of
his or their office, or offices, to perform any act or thing required to be
done or performed, pursuant to any of the provisions of this act, and wil­
fully neglecting or refusing to do or perforin the same, according to the
true intent and meaning o f this act, shall, on being duly convicted
thereof, if not subject to the penalty and disqualification aforesaid, for­
feit the sum o f five hundred dollars for the first offence, and a like sum
for the second offence, and shall from thence forward be rendered inca­
pable o f holding any office of trust or profit under the United States.
S e c . 35. And be it further enacted, That if any certificate o f registry,
record, or enrolment, shall be fraudulently used for any ship or vessel,
not entitled to the same by this act, such ship or vessel shall be forfeited
to the United States, with her tackle, apparel and furniture.
S e c . 36. And be it further enacted, That if any person or persons
shall falsely make oath or affirmation to any o f the matters herein re­
quired to be verified, such person or persons shall suffer the like pains
and penalties, as shall be incurred by persons committing wilful and
corrupt perjury; and that if any person or persons shall forge, counter­
feit, erase, alter or falsify, any certificate, register, license, permit or
other document, mentioned in this act, or to be granted by any officer
o f the customs, such person or persons shall, for every such offence,
forfeit the sum of five hundred dollars.
S e c . 37. And whereas, By an act intituled, “ An act for laying a
duty on goods, wares and merchandises imported into the United
States,” it is provided, That there shall be allowed or paid five cents on
every quintal o f dried fish, and on every barrel o f pickled fish, and of
salted provisions exported from the United States to any country with­
out the limits thereof, in lieu of the drawback o f the duties imposed on
the importation of the salt employed and expended therein, and there
are now large quantities o f salt within the United States, imported
before any duties were laid for the use o f the said States :
B e it enacted, That no allowance shall be made by any collector, for
any dried or pickled fish, or for any salted provisions, which shall be
exported from the United States prior to the last day of May, one thou­
sand seven hundred and ninety.
A p p r o v e d , September 1, 1789.

65

Certificate o f
registry, & c.
fraudulently
used, ship o r
vessel forfeited.
Farther penal­
ties for offences
against this act.

N o allow ance
on exportation
o f dried or
p ickled fish, o r
salted provision
prior to the last
day o f M a y,
1790.
A c t o f July
4, 1789, ch. 2 ,
sec. 4.

S t a t u t e I.
C h a p . X I I .— An Act to establish ike Treasury Department.(a)

B e it enacted by the Senate and House o f Representa­
tives o f the United States o f America in Congress assembled, That there
shall be a Department o f Treasury, in which shall be the following offi­
cers, namely: a Secretary o f the Treasury, to be deemed head o f the
department; a Comptroller, an Auditor, a Treasurer, a Register, and an
Assistant to the Secretary of the Treasury, which assistant shall be ap­
pointed by the said Secretary.
S e c . 2 . And be it further enacted, That it shall be the duty o f the
Secretary o f the Treasury to digest and prepare plans for the improve­
ment and management o f the revenue, and for the support of public
credit; to prepare and report estimates o f the public revenue, and the
public expenditures; to superintend the collection of the revenue; to
decide on the forms of keeping and stating accounts and making reS e c t io n

Sept. 2 , 1789.

1.

Department
designated.
O fficers: Se­
cretary, C om p­
troller,A u d itor,
Treasurer, R e ­
gister, Assistant
to Secretary.
Duties o f the
Secretary.

fa) T h e a cts, in addition to this a ct which have been passed relating to the Treasury Department,
have b e e n : a ct o f M arch 3 ,1 7 9 1 ; a ct o f M ay 8 ,1 7 9 2 ; act o f March 3 ,1 8 0 9 , chap. 2 8; act o f N ovem ­
ber 2 2 , 1 81 4 ; act o f M arch 3 , 1817, chap. 4 5 ; a ct o f February 2 4, 1S19, chap. 4 3 ; act o f M ay 1,
1S20, ch ap. 50 ; act o f May 15, 1820, chap. 107.
V

ol.

I .— 9

66

FIRST CONGRESS.

S ess .

I. Ch. 12.

1789.

turns, and to grant under the limitations herein established, or to be
hereafter provided, all warrants for monies to be issued from the Trea­
sury, in pursuance o f appropriations by law; to execute such services
relative to the sale of the lands belonging to the United States, as may
be by law required of him;(a) to make report, and give information to
either branch of the legislature, in person or in writing (as he may be
required), respecting all matters referred to him by the Senate or House
of Representatives, or which shall appertain to his office \ and generally
to perform all such services relative to the finances, as he shall be di­
rected to perform.
S e c . 3. And be it further enacted, That it shall be the duty o f the
Duties o f the
Comptroller.
Comptroller to superintend the adjustment and preservation o f the pub­
lic accounts; to examine all accounts settled by the Auditor, and cer­
tify the balances arising thereon to the Register; to countersign all war­
rants drawn by the Secretary of the Treasury, which shall be warranted
by law; to report to the Secretary the official forms of all papers to be
issued in the different offices for collecting the public revenue, and the
manner and form of keeping and stating the accounts o f the several
persons employed therein. He shall moreover provide fo* the regular
and punctual payment of all monies which may be collected, and shall
A c t o f March direct prosecutions for all delinquencies o f officers of the revenue, and
3, 1809, ch. 28,
for debts that are, or shall be due to the United States.(6)
s e c. 2 .
Duties o f the
S e c . 4 . And be it further enacted, That it shall be the duty of the
Treasurer.
Treasurer to receive and keep the monies o f the United States, and to
disburse the same upon warrants drawn by the Secretary o f the Trea­
sury, countersigned by the Comptroller, recorded by the Register, and
not otherwise; he shall take receipts for all monies paid by him, and all
receipts for monies received by him shall be endorsed upon warrants
signed by the Secretary o f the Treasury, without which warrant, so
signed, no acknowledgment for money received into the public Trea­
sury shall be valid. And the said Treasurer shall render his accounts
to the Comptroller quarterly, (or oftener if required,) and shall transmit
a copy thereof, when settled, to the Secretary of the Treasury. He
shall moreover, on the third day of every session of Congress; lay before
the Senate and House of Representatives, fair and accurate copies of
all accounts by him from time [to time] rendered to, and settled with the
Comptroller as aforesaid, as also, a true and perfect account o f the state
of the Treasury. He shall, at all times, submit to the Secretary o f the
Treasury, and the Comptroller, or either o f them, the inspection o f the
monies in his hands; and shall, prior to the entering upon the duties of
his office, give bond, with sufficient sureties, to be approved by the Sec­
retary of the Treasury and Comptroller, in the sum of one hundred and
fifty thousand dollars, payable to the United States, with condition for
the faithful performance of the duties of his office, and for the fidelity
A ct o f March
3, 1809, ch . 28, of the persons to be by him employed, which bond shall be lodged in
•ec. 1.
the office o f the Comptroller of the Treasury of the United States.
Duties o f the
S e c . 5. And be it further enacted, That it shall be the duty of the
A uditor.
Auditor to receive all public accounts, and after examination to certify
the balance, and transmit the accounts with the vouchers and certificate
A c t o f May
8, 1792, ch . 37, to the Comptroller for his decision thereon: Provided, That if any per­
son whose account shall be so audited, be dissatisfied therewith, he
s ec. 7.
(а) By “ an act for the establishment o f a general land office in the Department o f the T reasury,”
passed A pril 25, 1812, the direction o f the sales o f public lands was assigned to the Secretary o f the

Treasury.
B y “ an act to provide for the collection , safe keeping, transfer and disbursement o f the p ublic reve­
nu e,” passed July 4 , 1840, chap. 18, sec, 1 , the fire-p roof vaults and safes provided b y the Treasurer
in the new building erected at the seat o f governm ent, were tf constituted and d eclared to b e the T rea.
eurv o f the United States/* This act was repealed b y the act o f A ugu st 13, 1841, chap. 7*
(б) See act o f M arch 3 , 1809, chap. 28, s e c. 2 . T h e com ptroller o f the Treasury has a right to direct
the marshal to whom he shall pay m oney received on executions, and paym ent according to such directions
is good . United States v . G iles, 9 Cranch, 2 1 2 ; 3 Cond. R ep. 377.

F IR ST CONGRESS.

Suss. I. C h . 13.

1789.

may within six months appeal to the Comptroller against such set,de­
mentia)
S e c . 6. And be it further enacted, That it shall be the duty of the
Register to keep all accounts o f the receipts and expenditures o f the
public money, and of all debts due to or from the United States; to re­
ceive from the Comptroller the accounts which shall have been finally
adjusted, and to preserve such accounts with their vouchers and certifi­
cates ; to record all warrants for the receipt or payment of monies at the
Treasury, certify the same thereon, and to transmit to the Secretary of
the Treasury, copies of the certificates of balances o f accounts adjusted
as is herein directed.
S e c . 7. And be it further enacted, That whenever the Secretary
shall be removed from office by the President of the United States, or
in any other case of vacancy in the office o f Secretary, the Assistant
shall, during the vacancy, have the charge and custody of the records,
books, and papers appertaining to the said office.
S e c . 8. And be it further enacted, That no person appointed to any
office instituted by this act, shall directly or indirectly be concerned or
interested in carrying on the business of trade or commerce, or be
owner in whole or in part of any sea-vessel, or purchase by himself, or
another in trust for him, any public lands or other public property, or be
concerned in the purchase or disposal of any public securities o f any
State, or o f the United States, or take or apply to his own use, any
emolument or gain for negotiating or transacting any business in the
said department, other than what shall be allowed by law; and if any
person shall offend against any o f the prohibitions of this act, he shall
be deemed guilty of a high misdemeanor, and forfeit to the United States
the penalty o f three thousand dollars, and shall upon conviction be re­
moved from office, and forever thereafter incapable of holding any office
under the United States : Provided, That if any other person than a
public prosecutor shall give information of any such offence, upon which
a prosecution and conviction shall be had, one half the aforesaid pen­
alty o f three thousand dollars, when recovered, shall be for the use of
the person giving such information.
A p p r o v e d , September 2, 1789.

67
A c t o f M arch
3, 1809, ch . 2 8,
sec. 2.
Duties o f the
Register*

Secretary re­
m oved , or his
office vacant,
assistant se cre ­
tory to have
custody o f re­
cord s, & c.
Persons ap­
pointed to om ce
under this a ct,
Prohibition up­
on.

Penalty for
breach o f the
prohibitions o f
the law .

1791, ch . 18,
sec. 3.

S t a t u t e I.

Chap. X I I I .— An Act fo r establishing the Salaries o f the Executive Officers of
Government, with their Assistants and Clerks.
S e c t i o n 1. B e it enacted by the Senate and House o f Representor
tives o f the United States o f America in Congress assembled, That
there shall be allowed to the officers hereafter mentioned, the following
annual salaries, payable quarterly at the Treasury of the United States:
to the Secretary of the Treasury, three thousand five hundred dollars;
to the Secretary in the Department of State, three thousand five hun­
dred dollars; to the Secretary in the Department of War, three thou­
sand dollars ;(&) to the Comptroller of the Treasury, two thousand dol­
lars ; to the Auditor, fifteen hundred dollars; to the Treasurer, two
thousand dollars;(c) to the Register, twelve hundred and fifty dollars;

Sept. 11,1789.

Annual salaries established,
payable quar­
terly.
Rate o f c o m ­
pensation.

(a) S ee act o f M ay 8, 1792 ; act o f March 3, 1809, chap. 28.
(b) By the act o f March 2, 1799, chap. 38, the salary o f the Secretary o f State was fixed at five thousand
dollars j the Secretary o f the Treasury at five thousand dollars ; the Secretary o f W ar at four thousand
five hundred d olla rs; the Secretary o f the Navy at four thousand five hundred dollars per annum. B y
the act o f February 20, 1819, ch ap. 27, the salaries o f the Secretary o f State, o f the Secretary o f the
Treasury, o f the Secretary o f W ar, and the Secretary o f the Navy, were fixed at six thousand dollars per
annum. By the act o f M arch 2 , 1827, chap. 62, the salary o f the Postmaster General was raised to $6000.
(C) B y the act o f March 2 , 1793, the sum o f five hundred dollars was added to the salary o f the A uditor,
and tw o hundred and fifty dollars to the salaries o f the Comptroller and R egister o f the Treasury. By
the act o f M arch 2 , 1799, chap. 38, the salaries o f the Comptroller, the Treasurer, and the Auditor o f
the T reasury w ere fixed at three thousand dollars, and the Register o f the Treasury at tw o thousand
four hundred dollars. By the act o f March 3, 1817, chap. 45, the officers in the Treasury Department


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