§ 216 (a), 42 Stat. 23; Sept. 12, 1950, ch. 946, title I, pt. I, § 102 (h), 64 Stat. 834; Aug. 1, 1956, ch. 814, § 1 (b), 70 Stat. 782.)

1956

AMENDMENTS

Act Aug. 1, 1956, designated existing provisions as subsec. (a) and added subsecs. (b) and (c).

1950-Act Sept. 12, 1950, substituted "Requests for regular, supplemental, or deficiency appropriations which are" for "The departmental estimates and any supplemental or deficiency estimates", by striking out “in such form, manner and detail" following "submitted", and by substituting “determine in accordance with the provisions of section 11 of this title" for "prescribe".

OMISSION FROM REPEAL OF OTHER LAWS AS AFFECTING THIS SECTION

Section 302 (a) of act Sept. 12, 1950, provided: "The omission of any provision of law from the provisions of law repealed under section 301 [of act Sept. 12, 1950] shall not be construed as limiting the application of section 201 or 216 of the Budget and Accounting Act, as amended [sections 11 and 24 of this title], or the powers of the President thereunder, or as evidencing an intent that such provision was not to be superseded by such sections." Section 301 of act Sept. 12, 1950, referred to in section 302 (a), repealed a number of laws relating to the compilation of estimates and the furnishing of certain financial data.

§ 25. Preparation of horizontal budget for Congress showing totality of programs for meteorology, aspects of program and funding, and estimated goals and financial requirements.

The Bureau of the Budget shall provide the Congress, in connection with the budget presentation for fiscal year 1964 and each succeeding year thereafter, a horizontal budget showing (a) the totality of the programs for meteorology, (b) the specific aspects of the program and funding assigned to each agency, and (c) the estimated goals and financial requirements. (Pub. L. 87-843, title III, § 304, Oct. 18, 1962, 76 Stat. 1097.)

GENERAL ACCOUNTING OFFICE

§ 41. Creation; control and direction of; certain offices abolished; officers, employees, books, papers, etc., transferred to General Accounting Office; seal thereof.

There is created an establishment of the Government to be known as the General Accounting Office, which shall be independent of the executive departments and under the control and direction of the Comptroller General of the United States. The offices of Comptroller of the Treasury and Assistant Comptroller of the Treasury are abolished. All other officers and employees of the office of the Comptroller of the Treasury shall be officers and employees in the General Accounting Office at their grades and salaries on July 1, 1921, and all books, records, documents, papers, furniture, office equipment and other property of the office of the Comptroller of the Treasury shall be the property of the General Accounting Office. The Comptroller General is authorized to adopt a seal for the General Accounting Office. (June 10, 1921, ch. 18, title III, § 301, 42 Stat. 23.)

§ 42. Comptroller General and Assistant Comptroller General.

There shall be in the General Accounting Office a Comptroller General of the United States and an Assistant Comptroller General of the United States,

who shall be appointed by the President with the advice and consent of the Senate. The Assistant Comptroller General shall perform such duties as may be assigned to him by the Comptroller General, and during the absence or incapacity of the Comptroller General, or during a vacancy in that office, shall act as Comptroller General. (June 10, 1921, ch. 18, title III, § 302, 42 Stat. 23.)

CODIFICATION

Provisions of this section which prescribed the basic compensation of the Comptroller General and the Assistant Comptroller General were omitted. See section 428 of this title.

§ 42a. Same; compensation.

(a) The compensation of the Comptroller General of the United States shall be at the rate of $30,000 per annum.

(b) The compensation of the Assistant Comptroller General of the United States shall be at the rate of $28,500 per annum. (Pub. L. 88-426, title II, § 203 (a), (b), Aug. 14, 1964, 78 Stat. 415.)

EFFECTIVE DATE

Section effective on the first day of the first pay period which begins on or after July 1, 1964, except to the extent provided in section 501(c) of Pub. L. 88-426, see section 501 of Pub. L. 88-426, set out as a note under section 1113 of Title 5, Executive Departments and Government Officers and Employees.

§ 43. Same; terms of office; removal from office; retirement.

Except as hereinafter provided in this section, the Comptroller General and the Assistant Comptroller General shall hold office for fifteen years. The Comptroller General shall not be eligible for reappointment. The Comptroller General or the Assistant Comptroller General may be removed at any time by joint resolution of Congress after notice and hearing, when, in the judgment of Congress, the Comptroller General or Assistant Comptroller General has become permanently incapacitated or has been inefficient, or guilty of neglect of duty, or of malfeasance in office, or of any felony or conduct involving moral turpitude, and for no other cause and in no other manner except by impeachment. Any Comptroller General or Assistant Comptroller General removed in the manner provided in this section shall be ineligible for reappointment to that office. When a Comptroller General or Assistant Comptroller General attains the age of seventy years, he shall be retired from his office.

Any Comptroller General who shall be so retired for age after serving at least ten years in his office, or who completes his term, shall receive an annuity during the remainder of his life equal to the salary payable for his office at the time of retirement or completion of term, except that the annuity of any Comptroller General who completes his term shall be reduced by one-fourth of 1 per centum for each full month he is under the age of sixty-five at such completion. Any Comptroller General who becomes permanently disabled from performing his duties shall be retired and shall receive an annuity during the remainder of his life equal to the salary payable for his office at the time of retirement if he has served at least ten years therein or equal to one-half

of such salary if he has served less than ten years. The annuities provided for herein shall be paid by the General Accounting Office. No person receiving benefits under this Act shall receive any other retirement benefits under any other law of the United States. (June 10, 1921, ch. 18, title III, § 303, 42 Stat. 23; July 28, 1953, ch. 256, 67 Stat. 229.)

AMENDMENTS

1953-Act July 28, 1953, provided a retirement system for the Comptroller General.

§ 43a. Same; acting Comptroller General during temporary vacancy in offices of Comptroller General and Assistant Comptroller General.

The Comptroller General shall designate an employee of the General Accounting Office to act as Comptroller General during the absence or incapacity of the Comptroller General and the Assistant Comptroller General, or during a vacancy in both of such offices. (June 27, 1944, ch. 286, title I, § 101, 58 Stat. 371.)

CODIFICATION

Section was enacted as a part of the Independent Offices Appropriation Act, 1945, and was not enacted as a part of the Budget and Accounting Act, 1921, which comprises this chapter.

§ 43b. Survivorship benefits of widows and dependent children of Comptrollers General.

(a) Election.

Any Comptroller General of the United States, within six months of the date on which he takes office, or in the case of the Comptroller General currently in office and any retired Comptroller General, within six months after July 13, 1959, may in writing elect a reduction in his salary and retirement pay for purposes of survivorship benefits as hereinafter provided.

(b) Deductions from salary and retirement pay.

There shall be deducted from the salary and retirement pay of any Comptroller General or retired Comptroller General making an election to receive survivorship benefits a sum equal to 3 per centum of his salary and retirement pay.

(c) Deposits; interest; effective date.

Each Comptroller General, or retired Comptroller General, making an election to receive survivorship benefits, shall deposit with the General Accounting Office for covering into the general fund of the Treasury as miscellaneous receipts a sum equal to 3 per centum of his salary and retirement pay received by him as Comptroller General prior to the date current deductions begin from his salary and retirement pay, and of his basic salary, pay, or compensation for service as a Senator, Representative, Delegate, or Resident Commissioner in the Congress of the United States and for any other civilian service which may form the basis of a widow's annuity as provided in subsection (n) of this section, with interest thereon at the rate of 4 per centum per annum to December 31, 1947, and 3 per centum per annum, thereafter, compounded on December 31 of each year. The current deductions from salary or retirement pay shall be regarded as effective as of the date the election of reduced salary and retirement pay for purposes of survivorship benefits is made.

(d) Reduction of annuities or elimination of service from credit.

Notwithstanding the failure of a Comptroller General or a retired Comptroller General to make the deposit under subsection (c) of this section, credit shall be allowed for the service rendered, but the annuity of the widow shall be reduced by 10 per centum of the amount of such deposit, computed as of the date of death of a Comptroller General or retired Comptroller General, unless such widow shall elect to eliminate such service entirely from credit under subsections (n) and (o) of this section.

(e) Commencement and amount of annuities.

In case any Comptroller General or retired Comptroller General who has elected to bring himself within the purview of this section shall die while in office, or die while in receipt of retirement pay in accordance with section 43 of this title, after having rendered at least five years of civilian service computed as prescribed in subsections (n) and (o) of this section, for the last five years of which the salary deductions provided for by subsection (b) of this section or the deposits required by subsection (c) of this section have actually been made

(1) if such Comptroller General or retired Comptroller General is survived by a widow but not by a dependent child, there shall be paid to such widow an annuity beginning with the day of his death or following the widow's attainment of the age of fifty years, whichever is the later, in an amount computed as provided in subsection (n) of this section; or

(2) if such Comptroller General or retired Comptroller General is survived by a widow and a dependent child or children, there shall be paid to such widow an immediate annuity in an amount computed as provided in subsection (n) of this section, and there shall also be paid to or on behalf of each such child an immediate annuity equal to one-half the amount of the annuity of such widow, but not to exceed $900 per year divided by the number of children or $360 per year, whichever is lesser; or

(3) if such Comptroller General or retired Comptroller General leaves no surviving widow but leaves a surviving dependent child or children, there shall be paid to or on behalf of each such child an immediate annuity equal to the amount of the annuity to which such widow would have been entitled under paragraph (2) of this subsection had she survived, but not to exceed $480 per year.

(f) Termination and recomputation of annuities.

The annuity payable to the widow hereunder shall be terminable upon her death or remarriage. The annuity payable to a child hereunder shall be terminable upon (1) his attaining the age of eighteen years, (2) his marriage, or (3) his death, whichever first occurs, except that if such child is incapable of self-support by reason of mental or physical disability his annuity shall be terminable only upon death, marriage, or recovery from such disability. In the event of the death of a widow

leaving a dependent child or children of a Comptroller General or retired Comptroller General surviving her the annuity of such child or children shall be recomputed and paid as provided in paragraph (3) of subsection (e) of this section. In any case in which the annuity of a dependent child, under this subsection, is terminated, the annuities of any remaining dependent child or children shall be recomputed and paid as though the child whose annuity was terminated had not survived such Comptroller General or retired Comptroller General. (g) Definitions.

As used herein

(1) The term "widow" means a surviving wife of a Comptroller General or retired Comptroller General who either (A) shall have been married to such individual for at least two years immediately preceding his death or (B) is the mother of issue by such marriage, and who has not remarried.

(2) The term "dependent child" means an unmarried child, including a dependent stepchild or an adopted child, who is under the age of eighteen years or who, because of physical or mental disability, is incapable of self-support.

(h) Finality of dependency and disability determinations.

Questions of dependency and disability arising under this section shall be determined by the General Counsel of the General Accounting Office, whose decision shall be final and conclusive.

(i) Refund of deposits upon separation from service; interest.

In any case in which a Comptroller General who has elected to bring himself within the purview of this section is separated from the service prior to becoming entitled to retirement pay as provided in section 43 of this title, he shall be paid the total amount deducted from his salary, with interest thereon at the rate of 4 per centum per annum to December 31, 1947, and 3 per centum per annum thereafter, compounded on December 31 of each year to date of separation.

(j) Beneficiaries; order of precedence.

In any case in which (1) any Comptroller General (A) dies in office before completion of five years of civilian service as prescribed in subsections (n) and (o) of this section, or (B) after completing five years of such service dies in office without any survivors entitled to an annuity as provided in subsection (e) of this section, or (2) in any case in which any retired Comptroller General dies without any survivors entitled to an annuity as provided in subsection (e) of this section, the total amount deducted from his salary and retirement pay with interest thereon at the rate of 4 per centum per annum to December 31, 1947, and 3 per centum per annum thereafter, compounded on December 31st of each year to date of death, shall be paid to the person or persons surviving at the date title to payment arises, in the following order of precedence, and such payment shall be a bar to recovery by any other person:

First, to the beneficiary or beneficiaries designated by a writing of a Comptroller General or retired Comptroller General received by the General Accounting Office prior to his death;

Second, if there be no such beneficiary, to the widow of such Comptroller General or retired Comptroller General;

Third, if none of the above, to the child or children of such Comptroller General or retired Comptroller General and the descendants of any deceased children by representation;

Fourth, if none of the above, to the parents of such Comptroller General or retired Comptroller General;

Fifth, if none of the above, to the duly appointed executor or administrator of the estate of a Comptroller General or retired Comptroller General.

Sixth, if none of the above, to such other next of kin of such Comptroller General or retired Comptroller General as may be determined by the General Counsel of the General Accounting Office to be entitled under the laws of the domicile of such Comptroller General or retired Comptroller General at time of his death.

Determinations as to the widow or child of a Comptroller General or retired Comptroller General for the purposes of this subsection shall be made by the General Counsel of the General Accounting Office without regard to the definition of these terms in subsection (g) of this section.

(k) Refunds of deductions exceeding annuities paid upon termination of annuities.

In any case in which the annuities of all persons entitled to survivor annuities terminate before the aggregate amount of annuity or annuities paid equals the total amount deducted from the salary and retirement pay of a Comptroller General or retired Comptroller General, with interest thereon at 4 per centum per annum to December 31, 1947, and 3 per centum thereafter, compounded on December 31st of each year, to the date of his death, the difference shall be paid in the order of precedence prescribed in subsection (j) of this section. (1) Accrued annuities, disposition.

Any accrued annuity remaining unpaid upon the termination (other than by death) of the annuity of any survivor of a Comptroller General or retired Comptroller General shall be paid to such survivor. Any accrued annuity remaining unpaid upon the death of any such survivor shall be paid in the following order of precedence:

First, to the duly appointed executor or administrator of the estate of such person;

Second, if there is no executor or administrator payment may be made after the expiration of thirty days from the date of death of such survivor, to such individual or individuals as may appear in the judgment of the General Counsel of the General Accounting Office to be legally entitled thereto, and such payment shall be a bar to recovery by any other individual.

(m) Monthly installments; assignments; process.

Annuities granted under the terms of this section shall accrue monthly and shall be due and payable in monthly installments on the first business day of the month following the month or other period for which the annuity shall have accrued. None of the moneys mentioned in this section shall be assignable, either in law or equity, or subject to execution, levy, attachment, garnishment, or other legal process.

(n) Computation of annuities.

The annuity of a widow of a Comptroller General or retired Comptroller General who has elected to bring himself within the purview of this section shall be an amount equal to the sum of (1) 14 per centum of the average annual salary received by him for service as Comptroller General and any other prior allowable service during the last five years of such service multiplied by the sum of his years of service as Comptroller General, his years of service as a Senator, Representative, Delegate, or Resident Commissioner in the Congress of the United States, his years of prior allowable military service and his years, not exceeding fifteen, of prior allowable service as a congressional employee and (2) three-quarters of 1 per centum of such average annual salary multiplied by his years of any other allowable service, but such annuity shall not exceed 371⁄2 per centum of such average annual salary and shall be further reduced in accordance with subsection (d) of this section if applicable.

(0) Definitions for purpose of computing annuities.

As used in subsection (n) the term "service as a congressional employee" means service as defined in section 2251(c) of Title 5. The term "allowable military service" means honorable active service not exceeding five years in the aggregate in the Army, Navy, Air Force, Marine Corps, or Coast Guard, including service in the National Guard only when ordered to active duty in the service of the United States, when such military service is not creditable for purposes of retirement or retired pay under any other provision of law. The term "other prior allowable service" means civilian service as an officer or employee of the United States or the District of Columbia, not otherwise covered by category (1) of subsection (n) of this section.

(p) Service credit.

The total service of a Comptroller General or retired Comptroller General shall be the full years and twelfth parts thereof, excluding from the aggregate the fractional part of a month, if any.

(q) Simultaneity of annuities.

Nothing contained in this section shall be construed to prevent a widow or dependent child eligible therefor from simultaneously receiving an annuity under this section and any annuity (including old age and survivor benefits) to which she would otherwise be entitled under any other law without regard to this section, but, in computing such other annuity service used in the computation of an annuity under this section shall not be credited.

(r) Appropriations.

The annuities and refund of deposits authorized in this section shall be paid from appropriations of the General Accounting Office. (June 10, 1921, ch. 18, title III, § 319, as added July 13, 1959, Pub. L. 86-87, 73 Stat. 197.)

§ 44. Certain powers and duties transferred to General Accounting Office; conclusiveness of balances certified by Comptroller General.

All powers and duties which on June 30, 1921, were conferred or imposed by law upon the Comptroller of the Treasury or the six auditors of the Treasury

Department, and the duties of the Division of Bookkeeping and Warrants of the Office of the Secretary of the Treasury relating to keeping the personal ledger accounts of disbursing and collecting officers, shall, so far as not inconsistent with this chapter and sections 71, 471, 581, 581a of this title, be vested in and imposed upon the General Accounting Office and be exercised without direction from any other officer. The balances certified by the Comptroller General shall be final and conclusive upon the executive branch of the Government. The revision by the Comptroller General of settlements made by the six auditors shall be discontinued, except as to settlements made before July 1, 1921. (June 10, 1921, ch. 18, title III, § 304, 42 Stat. 24.)

REFERENCES IN TEXT

"This chapter", as used in the text, refers to sections 1, 2, 11, 13-16, 17, 18, 19-22, 23, 24, 41-43, 44, 46, 47, 49, 52, and 53-55 of this title, all of which are set out in this chapter.

CODIFICATION

A part of section 304 of act June 10, 1921, was set out as former section 45 of this title, and has since been repealed. Clause "and provisions of law enacted subsequent to June 30, 1921" has been struck out.

R. S. § 276 provided for six auditors of accounts to be known as the First, Second, Third, Fourth, Fifth, and Sixth Auditors. Act July 31, 1894, ch. 174, § 3, 28 Stat. 205, provided that the auditors should be designated as Auditor for the Treasury Department, Auditor for the former War Department, etc. Section 9 provided that the act should operate merely as changing their designations, and adding to and modifying their duties and powers, and not as creating new officers; and that laws not inconsistent therewith relating to the Auditors should be understood to relate to the Auditor to whom that Act assigned the business of the department or establishment concerned in the matter. The foregoing provisions were omitted from the Code as superseded or obsolete. Six Deputy Auditors, one in the office of each Auditor, were authorized by the provisions of the sundry civil appropriation act of 1875, relating to the organization of the Treasury Department, Act March 3, 1875, ch. 130, § 2, 18 Stat. 396. The Sixth Auditor was designated therein as the Auditor of the Treasury for the Post Office Department. And authority was given to designate his Deputy, in the name of the Auditor, to sign letters and papers, by a provision of act Mar. 3, 1891, ch. 541, § 1, 26 Stat. 920. These provisions were to some extent superseded or rendered inoperative by the subsequent changes in the organization of the Department and the offices therein, and in the system of accounting, by provisions of the Dockery Act of July 31, 1894, ch. 174. Section 3 of that act changed the designation of the deputy auditors and other subordinates and required each deputy auditor to sign such letters and papers as the Auditor might direct. Act March 4, 1911, ch. 237, § 1, 36 Stat. 1190, abolished the position of deputy auditor and transferred the powers and duties thereof to the chief clerk and chief of division, except in the office of the Auditor for the Post Office Department where those duties and powers were transferred to the assistant and chief clerk. All of these provisions were omitted as superseded or obsolete.

The appointment of an assistant auditor, for the period of the war with Germany (World War I), for the performance of certain duties relating to the audit in other countries of the accounts of the military establishment, was provided for by a provision of act Sept. 24, 1917, ch. 56, § 12, 40 Stat. 293. This was omitted as temporary and obsolete.

The provision of this section concerning the conclusiveness of balances certified superseded a provision as to the conclusiveness of balances certified by Auditors contained in act July 31, 1894, ch. 174, § 8, 28 Stat. 207. That section repealed an earlier provision on the subject contained in R. S. § 191.

TRANSFER OF FUNCTIONS

Division of Bookkeeping and Warrants and its functions were transferred to Bureau of Accounts, and, together with certain other offices and agencies and their functions, were consolidated into Fiscal Service of Treasury Department by 1940 Reorg. Plan No. III, § 1 (a), eff. June 30, 1940, 5 F. R. 2107, 54 Stat. 1231, set out in note under section 133t of Title 5, Executive Departments and Government Officers and Employees. See, also, sections 8 and 9 of that plan for provisions relating to transfer of records, property, personnel, and funds.

§ 45. Repealed. Pub. L. 86-682, § 12(c), Sept. 2, 1960, 74 Stat. 722, eff. Sept. 1, 1960.

Section, act June 10, 1921, ch. 18, title III, § 304, 42 Stat. 24, related to administrative examination of accounts and vouchers of the Postal Service by the Bureau of Accounts in the Post Office Department under the direction of a comptroller.

§ 46. Laws governing General Accounting Office; copies of books, records, etc., thereof as evidence.

All laws relating generally to the administration of the departments and establishments shall, so far as applicable, govern the General Accounting Office. Copies of any books, records, papers, or documents, and transcripts from the books and proceedings of the General Accounting Office, when certified by the Comptroller General or the Assistant Comptroller General under its seal, shall be admitted as evidence with the same effect as the copies and transcripts referred to in sections 661 and 665 of Title 28. (June 10, 1921, ch. 18, title III, § 306, 42 Stat. 24.)

REFERENCES IN TEXT

Sections 661 and 665 of Title 28, referred to in the text, were repealed by act June 25, 1948, ch. 646, § 39, 62 Stat. 992, and are now covered by section 1733 of Title 28, Judiciary and Judicial Procedure.

CROSS REFERENCES

Admissibility of documents, see section 1733 of Title 28, Judiciary and Judicial Procedure.

FEDERAL RULES OF CIVIL PROCEDURE

Proof of official records, see Rule 44, Title 28, Appendix, Judiciary and Judicial Procedure.

Effect of Rule 44 on this section, see note by Advisory Committee under Rule 44.

§ 47. Payment of adjusted accounts or claims.

The Comptroller General may provide for the payment of accounts or claims adjusted and settled in the General Accounting Office, through disbursing officers of the several departments and establishments, instead of by warrant. (June 10, 1921, ch. 18, title III, § 307, 42 Stat. 25.)

§ 48. Same; regulating payment of arrears of pay. The Comptroller General may prescribe rules to govern the payment of arrears of pay due to any petty officer, seaman, or other person not an officer, on board any vessel in the employ of the United States, which has been sunk or destroyed, in case of the death of such petty officer, seaman, or person, to the person designated by law to receive the same. (R. S. § 274; July 31, 1894, ch. 174, § 4, 28 Stat. 205; June 10, 1921, ch. 18, title III, § 304, 42 Stat. 24.) DERIVATION

Act July 4, 1864, ch. 248, § 3, 13 Stat. 390.

CODIFICATION

Section was not enacted as a part of the Budget and Accounting Act, 1921, which comprises this chapter.

TRANSFER OF FUNCTIONS Prior to its incorporation into the Code, section referred to the "Second Comptroller" instead of the "Comp troller General." The office of the Second Comptroler was abolished, and its duties and powers transferred t the Comptroller of the Treasury, by the Dockery Act d July 31, 1894, and the office of Comptroller of the Treasury was abolished and its powers and duties transferred to the General Accounting Office, which is under the contri and direction of the Comptroller General, by act June 10, 1921.

§ 49. Forms, systems, and procedure prescribed by Comptroller General.

The Comptroller General shall prescribe the forms, systems, and procedure for administrative appropriation and fund accounting in the several departrents and establishments, and for the administrative examination of fiscal officers' accounts and claims against the United States. (June 10, 1921. ch. 18, title III, § 309, 42 Stat. 25.)

CODIFICATION

Section superseded a provision of act July 31, 1894, ch. 174, § 5, 28 Stat. 206, requiring the Comptroller of the Treasury under the direction of the Secretary of the Treasury to prescribe the forms of keeping and rendering all public accounts, except those relating to the postal revenues and expenditures therefrom.

Previous to that enactment, it was the duty of the Second Comptroller to report forms of keeping and stating accounts in the former War and Navy Departments. under R. S. § 273, which was repealed by act July 31, 1894, ch. 174, § 7, subd. 3, 28 Stat. 206.

A further provision of act July 31, 1894, ch. 174, § 5. 28 Stat. 206, required the return of fees mentioned in section 1725 of the Revised Statutes to be made as prescribed by the Comptroller of the Treasury. See section 1191 of Title 22, Foreign Relations and Intercourse.

CROSS REFERENCES

Accounting systems in executive agencies, duties of Comptroller General, and continuation, to the extent he deems necessary, of the authority vested in him by this section, see section 66 of this title.

Cooperation between Comptroller General and Postmaster General in establishing accounting system for Post Office Department, see section 2208 of Title 39, The Postal Service.

§ 50. Forms for use in offices for collecting customs.

The Comptroller General shall report to the Secretary of the Treasury official forms to be used in the different offices for collecting the public receipts from customs, and all the manner and form of keeping and stating the accounts of the persons employed therein. (R. S. § 318; July 31, 1894, ch. 174, § 4, 28 Stat. 205; June 10, 1921, ch. 18, title III, §§ 304, 309, 42 Stat. 24, 25.)

DERIVATION

Acts Mar. 3, 1817, ch. 45, § 8, 3 Stat. 367; Mar. 3, 1849, ch. 108, § 12, 9 Stat. 396.

CODIFICATION

Section was not enacted as a part of the Budget and Accounting Act, 1921, which comprises this chapter. Prior to its incorporation into the Code, section read as follows: "The Commissioner of Customs shall report to the Secretary of the Treasury official forms to be used in the different offices for collecting the public receipts from customs, and all the manner and form of keeping and stating the accounts of the persons employed therein."

The provision concerning the manner and form of keeping and stating accounts was omitted as superseded by section 49 of this title.

TRANSFER OF FUNCTIONS

The office of Commissioner of Customs was abolished. and its duties and powers were transferred to the Comp