Act of Congress Establishing the Treasury Department
(a)
, That there shall be
a Department of Treasury, in which shall be the following
officers, namely: a Secretary
of the Treasury, to be deemed head of the department; a Comptroller,
an Auditor,
a Treasurer,
a Register,
and an Assistant
to the Secretary of the Treasury, which assistant shall be
appointed by the said Secretary.
, That it shall be the duty of
the Secretary of the Treasury to digest and prepare plans for
the improvement and management of the revenue, and for the
support of public credit; to prepare and report estimates of
the public revenue, and the public expenditures; to
superintend the collection of revenue; to decide on the forms
of keeping and stating accounts and making returns, and to
grant under the limitations herein established, or to be
hereafter provided, all warrants for monies to be issued from
the Treasury, in pursuance of 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; (b)
to make report, and give information to either brach 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 directed to perform.
, That it shall be the duty of
the Comptroller to superintend the adjustment and preservation
of the public accounts; to examine all accounts settled by the
Auditor,
and certify the balances arising thereon to the Register;
to countersign all warrants 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 of the several persons employed therein. He shall
moreover provide for the regular and punctual payment of all
monies which may be collected, and shall direct prosecutions
for all delinquencies of officers of the revenue, and for
debts that are, or shall be due to the United States. (c)
, That it shall be the duty of
the Treasurer to receive and keep the monies of the United
States, and to disburse the same upon warrants drawn by the Secretary
of the Treasury, 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 of the
Treasury, withouth which warrant, so signed, no
acknowledgement for money received into the public treasury
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 shal. moreover, on the third
day of every session of Congress, lay before the Senate and
the 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 of the state of the Treasury. He shall, at all times,
submit to the Secretary of the Treasury, and the Comptroller,
in the sum of one hundred and fify thousand dollars, payable
to the United States, with condition for the faithful
performance of the duties of his office, and for the fidelity
of the persons to be by him employed, which bond shall be
lodged in the office of the Comptroller of the Treasury of the
United States.
, That it shall be the duty of
the Auditor to receive all public accounts, and after
examination to certify the balance, and transmit the accounts
with the vouchers and certificate to the Comptroller
for his decision thereon: , That if any peson
whose account shall be so audited, be dissatisfied therewith,
he may within six months appeal to the Comptroller against
such settlement. (d)
, That is shall be the duty of
the Register to keep all accounts of the receipts and
expenditures of the public money, and of all debts due to or
from the United States; to receive from the Comptroller
the accounts which shall have been finally adjusted, and to
preserve such accounts with their vouchers and certificates;
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 of
accounts adjusted as is herein directed.
, That whenever the Secretary shall be
removed from office by the President of the United States, or
in any oter case of vacancy in the office of Secretary, the
Assistant shall, during the vacancy, have the charge and
custody of the records, books, and papers appertaining to the
said office.
, That no person appointed to
any office instituted by the 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 anoter in trust for
him, any public lands or other pulic property, or be concerned
in the purchase or disposal of any public securities of any
State, or of 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 of
the prohibitions of this Act, he shall be deemed guilty of a
high misdemeanor, and forfeit to the United States te penalty
of three thousand dollars, and shall upon conviction be
removed from office, and forever therafter incapable of
holding any office under the United States: , That if any other
person that a public prosecutor shall give information of any
such offence, upon which a prosecution and conviction shall be
had, one half the aforesaid penalty of three thousand dollars,
when recovered, shall be for the use of the person giving such
information.
September
2, 1789.Persons appointed to office under this act.
Prohibition upon.
(a) The acts, in addition to this act which
have been passed relating to the Treasury Department, have
been: Act of March
3, 1791; Act of May
8, 1792; Act of March
3, 1809, chap.28; Act of November
22, 1814; Act of March
3, 1817, chap.45; Act of February
24, 1819, chap. 43; Act of May
1, 1820, chap. 50; act of May
15, 1820, chap. 107. (return
to text)
(b) By "an Act for the establishment of a
general land office in the Department of the Treasury," passed
April
25, 1812, the direction of the sales of public lands was
assigned to the Secretary of the Treasury. By "an Act to
provide for the collection, safe keeping, transfer and
disbursement of the public revenue," passed July
4, 1840, chap. 18, sec.1, the fire-proof vaults and safes
provided by the Treasurer in the new building erected at the
seat of government, were "constituted and declared to be the
Treasury of the United States." This act was repealed by the
Act of August
13, 1841, chap.7. (return
to text)
(c) See the Act of March
3, 1809, chap. 28, sec. 2. The Comptroller of the Treasury
has a right to direct the marshal to whom he shall pay money
received on executions, and payment according to such
directions is good. (return
to text)
(d) See Act of May
8, 1792; Act of March
3, 1809, chap. 28. (return
to text) |
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See Also
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