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(a) The resolution of 2 March 1867 provides that such accounts and vouchers shall be sent to the bureau to which they pertain, and after examination there, shall be passed to the proper
10. Investment of proceeds of attached property.
11. Notice of attachment, how given.
12. Responsibilities of garnishees.
13. How attachments may be dissolved.
14. Fees and costs regulated.
15. Other remedies not to be impaired.
I. ADJUSTMENT OF PUBLIC ACCOUNTS.
12 Stat. 593.
case of default.
1. Any officer or agent of the United States who shall receive public money which 17 July 1862 1. he is not authorized to retain as salary, pay or emolument, shall render his accounts monthly, instead of quarterly, as heretofore; and such accounts, with the vouchers Accounts of receiving officers necessary to the correct and prompt settlement thereof, shall be rendered direct to the to be settled proper accounting officer of the treasury, (a) and be mailed or otherwise forwarded to its monthly. proper address, within ten days after the expiration of each successive month. And Proceedings in in case of the non-receipt at the treasury 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 act; and for any default on his part, the delinquent officer shall be deemed a defaulter, and be subject to all the penalties prescribed by the 16th section of the act of August 6th 1846, "to provide for the better organization of the treasury, and for the collection, safe-keeping, transfer and disbursement of the public revenue:"(b) Provided, That the secretary of the treasury may, if in his opinion the circumstances of the case justify and require it, extend the time herein before prescribed for the rendition of accounts: And provided further, That nothing herein contained shall 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.
14 Stat. 65.
accounts of mili
2. All moneys raised in the United States for the support of refugees or freedmen, 15 June 1866 3 1. and received by any officer of the United States army, shall be charged against such officer on the books of the treasury department, and accounted for by him in like Adjustment of manner as if such moneys had been drawn from the treasury of the United States, and tary officers of if any part thereof shall have been expended for the use of refugees or freedmen, the moneys received for support of resame shall be passed to the credit of the officer, if, upon examination of his accounts, fugees and freedit shall appear to the proper accounting officer of the treasury department, that the men. amount expended was properly disbursed for such refugees or freedmen; and on the adjustment of the accounts of the officer, if any balance shall remain in the hands of such officer, the same shall be paid into the treasury of the United States, for a fund
accounting officer of the treasury, for settlement. 14 Stat. 571. (b) 1 vol. 887, pl. 57.
for the relief of refugees and freedmen. And any officer having such balance in his hands, who, after being duly required, shall refuse or neglect to pay over the same, or who shall, after due notice, fail to settle his account, shall be proceeded against in the same manner as is provided for by existing laws in the case of disbursing officers who neglect or refuse to account for moneys drawn from the treasury of the United States. 3. Where accounts are rendered for expenditures for refugees or freedmen under the approval and sancti of the proper officers, and which sha have been proper and necessary, but cannot be settled for want of specific appropriations, the same may be tures to be paid. paid out of the fund for the relief of refugees and freedmen, on the approval of the
Ibid. 2. From what fund such expendi
commissioner of the bureau of refugees and freedmen.
15 June 1966.
4. That the second auditor be and is hereby authorized and instructed, to audit and settle the accounts of line officers of the army to the extent of their pay, for their services as such, due them from the United States, in all cases where such auditor shall be satisfied by affidavit of such line officer or otherwise, of their inability to make their cers to be made monthly report or returns, by reason of their having been prisoners in the hands of
Settlement of certain accounts of military offi
by the second
the enemy, or any accident or casualty of war, they have been unable to account for property in their possession.
29 March 1867. 15 Stat. 25.
5. That the proper accounting officers of the treasury be and they are hereby authorized, in the settlement of accounts of paymasters of the army, to allow such credits for over-payments made in good faith, on public account, since the commencement of the rebellion, and prior to the passage of this act, as shall appear to them to be just, by such vouchers and testimony as they shall require.
6. The act of March 3, 1817, (a) entitled "An act to provide for the prompt settle ment of public accounts," shall not be construed to authorize the heads of departments Settled accounts to change or modify the balances that may be certified to them by the commissioner
to be revisable enly by congress or the courts.
of customs or the comptroller of the treasury; but such balances, when stated by the auditor and properly certified by the comptroller as provided by that act, shall be taken and considered as final and conclusive upon the executive branch of the governDecision of comp-ment, and be subject to revision only by congress or the proper courts: Provided,
troller to be final.
That the head of the proper department, before signing a warrant for any balance certified to him by a comptroller, may submit to such comptroller any facts in his judgment affecting the correctness of such balance, but the decision of the comptroller thereon shall be final and conclusive as herein before provided.
II. PROCEEDINGS AGAINST PUBLIC Debtors.
7. In all cases where debts are due from postmasters, mail-contractors, or other officers, agents or employees of the post-office department, who are in default or delinAttachments to quency, a warrant of attachment may issue against all property, real and personal, perty of debtors possessions, and rights legal, equitable and contingent, belonging to such officer and to the post-office his sureties, or either of them, in the following cases:
department, in certain cases.
I. When any such officer, agent or employee, and his sureties, or either of them, has, within the meaning of the act of July 17th 1862, chapter 195,(b) and the proclamation of the president in pursuance thereof, dated the 25th day of July 1862, (c) participated in, aided, abetted or countenanced any rebellion against the United States.
II. When such officer, agent or employee, and his sureties, or either of them, is a non-resident of the district where such officer was appointed, or has departed from such district for the purpose of residing permanently out of such district, or of defrauding the United States, or of avoiding the service of civil process.
III. When such officer or his sureties, or either of them, has conveyed away or is about to convey away his property, or any part thereof, or has removed or is about to remove his property, or any part thereof, from the district wherein the same is situated, with intent to defraud the United States. And where such removal has taken place, certified copies of the warrant may be sent to the marshal of any other district into which such property may have been removed, under which certified copies it shall be lawful for such marshal to seize such property and convey it to some convenient point within the jurisdiction of the court from which the warrant originally issued. Alias warrants may issue upon due application; and the validity of the warrant first issued shall continue until the return day thereof.
16 Mar. 1868 21. 15 Stat. 42.
Settlement of pymasters' accounts.
3 Mar. 1868 21. 15 Stat. 54.
23 Feb. 1865 3 1. 13 Stat. 432,
In case of fraudulent convey. ance, &c.
Ibid. 2. How such pro
8. Application for such warrant may be made by any district attorney or assistant district attorney, or any other person authorized by the postmaster-general, before any
cess to be sued judge, or, in his absence, before any clerk of any court of the United States having
original jurisdiction of the cause of action. Such application shall be made upon an affidavit of the applicant, or some other credible person, stating the existence of either of the grounds of attachment enumerated in the first section of this act, and upon pro(b) 12 Stat. 590.
(a) 1 vol. 16, pl. 1.
(c) 12 Stat. 1266.
duction of legal evidence of the debt. Upon such application, and upon due order of 23 Feb. 1865 any judge of the court, or in the absence of any judge, without such order, the clerk shall issue a warrant for the attachment of all the property of any kind belonging to the party or parties specified in the affidavit; which warrant shall be executed with all possible despatch by the marshal, who shall take the property attached, if personal, into his custody, and hold the same subject to all interlocutory or final orders of the court.
9. The party or parties whose property is attached may, at any time within twenty days before the return day of the warrant, on giving to the district attorney notice of Claimants may his intention, file a plea in abatement, traversing the allegations of the affidavit, or traverse ownership. denying the owne vnership of the property attached, in the defendants, or either of them, in which case the court may, upon application of either party, order an immediate trial by jury of the issues raised by the affidavit and plea: but the parties may, by Issue. consent, waive a trial by jury, in which case the court shall decide the issues raised by the affidavit and plea. Any party claiming ownership of the property attached and a specific return of the same shall be confined to the remedy afforded by this act; but his right to an action of trespass, or other action for damages, shall not be impaired hereby.
10. When the property attached shall be sold on any interlocutory order of the court, or when it shall be producing any revenue, the money arising from such sale or Investment of revenue shall be invested in securities of the United States, under the order of the proceeds of attached property. court, and all accretions shall be held subject to the order of the court.
11. Immediately upon the execution of the warrant of attachment, the marshal shall Ibid 25. cause due publication of such attachment to be made, in the case of absconding debtors Notice of attachor adherents of the rebellion, for two months, and in case of non-residents for four ment, how given. months. Such publication shall be made in some newspaper or newspapers within the district where the property attached is situated, and the details of such publication shall be regulated in each case by the order under which the warrant is issued.
12. After the first publication of such notice of attachment in all the newspapers Ibid. 26. required by this or any subsequent act, every person indebted to the defendants, or Responsibilities either of them, and having knowledge of such notice, whose property is liable to attach- of garnishees. ment, and every person having possession of any property belonging to such defendants, or either of them, and having knowledge as aforesaid, shall account and answer for the amount of such debt and for the value of such property; and any disposal or attempt to dispose of any such property, to the injury of the United States, shall be illegal and void. When the person or persons so indebted to or having possession of the property of such defendants, or either of them, shall be known to the district attorney or the marshal, it shall be the duty of such officer to see that personal notice of such attachment is served upon such persons, as in cases of garnishees; but the want of such notice shall not invalidate the attachment.
13. Upon application of the party whose property has been attached, the court or any judge thereof, may discharge the warrant of attachment as to the property of the applicant: Provided, That such applicant shall enter into and execute to the United ments may be States a good and sufficient penal bond, in double the amount of the value of the property attached, conditioned for the return of said property, or to answer any judgment which may be rendered by the court in the premises; which bond shall be approved by the court or any judge thereof.
Ibid. & 8.
14. The fees, costs and expenses of issuing and serving the warrants of attachment authorized by this act shall be regulated, as far as possible, by the existing laws of Fees and costs the United States, and the rules of court made in pursuance thereof. In the case of regulated. preliminary trials as to the validity of the attachment or the right of property, clerks' and marshals' fees shall be the same as in ordinary cases; and the docket fee of the district attorney shall be ten dollars.
15. This act shall not be construed so as to limit or abridge, in any manner, such Ibid. 9. rights of the United States as have accrued, or been allowed, in any district, under other remedies the former practice of the United States courts, or the adoption of state laws by said not to be inpaired.