FIRST CONGRESS. SESS. I. CH. 12. 1789.

65

forfeit the sum of one thousand dollars, and be rendered incapable of

serving in any office of 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 perform the same, according to the
true intent and meaning of this act, shall, on being duly convicted
thereof, if not subject to the penalty and disqualification aforesaid, for-
feit the sum of five hundred dollars for the first offence, and a like sum
for the second offence, and shall from thence forward be rendered inca-
pable of holding any office of trust or profit under the United States.
SEC. 35. And be it furtherenacted, That if any certificate of registry, Certificate of
record, or enrolment, shall be fraudulently used for any ship or vessel, registry, &c.
fraudulently
not entitled to the same by this act, such ship or vessel shall be forfeited used, ship or
to the United States, with her tackle, apparel and furniture. vessel forfeited.
SEC. 36. And be it further enacted, That if any person or persons Farther penal-
shall falsely make oath or affirmation to any of the matters herein re- ties for offences
against this act.
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
of the customs, such person or persons shall, for every such offence,
forfeit the sum of five hundred dollars.
SEC. 37. And'whereas, By an act intituled, " An act for laying a No allowance
on exportation
duty on goods, wares and merchandises imported into the United of dried or
States," it is provided, That there shall be allowed or paid five cents on pickled fish, or
every quintal of dried fish, and on every barrel of pickled fish, and of salted provision
prior to the last
salted provisions exported from the United States to any country with- day of May,
out the limits thereof, in lieu of the drawback of the duties imposed on 1790.
the importation of the salt employed and expended therein, and there Act of July
4, 1789, ch. 2,
are now large quantities of salt within the United States, imported sec. 4.
before any duties were laid for the use of the said States:
Be 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.
APPROVED, September 1, 1789.

STATUTE I.
CHAP. XII.-An Act to establish the Treasury Department.(a) Sept. 2, 1789.
SECTION 1. Be it enacted by the Senate and House of Representa-
Department
tives of the United States of America in Congressassembled, That there designated.
shall be a Department of Treasury, in which shall be the following offi- Officers: Se-
cers, namely: a Secretary of the Treasury, to be deemed head of the cretary, Comp-
troller,Auditor,
department; a Comptroller, an Auditor, a Treasurer, a Register, and an Treasurer, Re-
Assistant to the Secretary of the Treasury, which assistant shall be ap- gister, Assistant
pointed by the said Secretary. to Secretary.
SEC. 2. And be it further enacted, That it shall be the duty of the Duties of the
Secretary.
Secretary of the Treasury to digest and prepare plans for the improve-
ment 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 the revenue; to
decide on the forms of keeping and stating accounts and making re-
(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 Novem-
ber 22, 1814; act of March 3, 1817, chap. 45; act of February 24, 1S19, chap. 43; act of May 1,
1820, chap. 50; act of May 15, 1820, chap. 107. 2
VoL. I.-9 F
66 FIRST CONGRESS. SEss. 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 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;(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.
Duties of the SEC. 3. And be it further enacted, That it shall be the duty of the
Comptroller. Comptroller to superintend the adjustment and preservation of 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 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
Act of March direct prosecutions for all delinquencies of officers of the revenue, and
sec. 2. for debts that are, or shall be due to the United States.(b)
Duties of the SEC. 4. And be it further enacted, That it shall be the duty of the
Treasurer. Treasurer to receive and keep the monies of the United States, and to
disburse the same upon warrants drawn by the Secretary of 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 of 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 tiine] 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, or either of them, the inspection of 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
Actor March the faithful performance of the duties of his office, and for the fidelity
3, 1809, ch. 28, of the persons to be by him employed, which bond shall be lodged in
sec. i. the office of the Comptroller of the Treasury of the United States.
Duties of the SEC. 5. And be it further enacted, That it shall be the duty of the
utor. Auditor to receive all public accounts, and after examination to certify
the balance, and transmit the accounts with the vouchers and certificate
8 72Act ofMa to the Comptroller for his decision thereon: Provided, That if any per-
sec. 7. son whose account shall be so audited, be dissatisfied therewith, he
(a) 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 reve-
nue," 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 Trea.
sury of the United States." This act was repealed by the act of August 13, 1841, chap. 7.
(b) See 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. United States v. Giles, 9 Cranch, 212; 3 Cond. Rep. 377.
 FIRST CONGRESS. SESS. I. Ca. 13. 1789. 67
Act of March
may within six months appeal to the Comptroller against such settle- 3, 1809, ch. 28,
ment.(a) sec. 2.
SEC. 6. And be it further enacted, That it shall be the duty of the Duties of the
Register.
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 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 of accounts adjusted
as is herein directed.
SEC. 7. And be it further enacted, That whenever the Secretary Secretary re-
moved, or his
shall be removed from office by the President of the United States, or office vacant,
in any other case of vacancy in the office of Secretary, the Assistant assistant secre-
shall, during the vacancy, have the charge and custody of the records, tary to have
custody of re.
books, and papers appertaining to the said office. cords, &c.
SEC. 8. And be it further enacted, That no person appointed to any Persons ap-
office instituted by this act, shall directly or indirectly be concerned or pointed to office
under this act,
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 Prohibition up-
another in trust for him, any public lands or other public property, or be on.
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 Penalty for
breach of the
person shall offend against any of the prohibitions of this act, he shall prohibitions of
be deemed guilty of a high misdemeanor, and forfeit to the United States the law.
the penalty of 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- 1791, ch. 18,
sec. 3.
alty of three thousand dollars, when recovered, shall be for the use of
the person giving such information.
APPROVED, September 2, 1789.
STATUTE I.

CHAP. XIII.-An Act for establishing the Salaries of the Executive Officers of Sept. 11,1789.
Government, with their .ssistants and Clerks.
SECTION 1. Be it enacted by the Senate and House of Representa-
Annual sala-
tives of the United States of America in Congress assembled, That ries established,
there shall be allowed to the officers hereafter mentioned, the following payable quar-
annual salaries, payable quarterly at the Treasury of the United States: terly.Rate of com.
to the Secretary of the Treasury, three thousand five hundred dollars; pensation.
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 ;(b) 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; - -

(a) See act of May 8, 1792; act of March 3, 1809, chap. 28.
(b) By the act of March 2, 1799, chap. 38, the salary of the Secretary of State was fixed at five thousand
dollars; the Secretary of the Treasury at five thousand dollars; the Secretary of War at four thousand
five hundred dollars; the Secretary of the Navy at four thousand five hundred dollars per annum. By
the act of February 20, 1819, chap. 27, the salaries of the Secretary of State, of the Secretary of the
Treasury, of the Secretary of War, and the Secretary of the Navy, were fixed at six thousand dollars per
annum. By the act of March 2, 1827, chap. 62, the salary of the Postmaster General was raised to $6000.
(C) By the act of March 2, 1793, the sum of five hundred dollars was added to the salary of the Auditor,
and two hundred and fifty dollars to the salaries of the Comptroller and Register of the Treasury. By
the act of March 2, 1799, chap. 38, the salaries of the Comptroller, the Treasurer, and the Auditor of
the Treasury were fixed at three thousand dollars, and the Register of the Treasury at two thousand
four hundred dollars. By the act of March 3, 1817, chap. 45, the officers in the Treasury Department