178. Treasurer of the United States.-There shall be in the Department of the Treasury a Treasurer of the United States, who shall be appointed by the President, by and with the advice and consent of the Senate, * * *. Sec. 301, R. S. 179. Same-Duties of.-The Treasurer shall receive and keep the moneys of the United States, and disburse the same upon warrants drawn by the Secretary of the Treasury, countersigned by the Comptroller, and not otherwise. He shall take receipts for all moneys paid by him, and shall give receipts for all moneys received by him; and all receipts for moneys received by him shall be indorsed upon warrants signed by the Secretary of the Treasury, without which warrant, so signed, no acknowledgment for money received into the public Treasury shall be valid. He shall render his accounts to the [Auditor for the Treasury Department] quarterly, or oftener if required, and shall transmit a copy thereof, when settled, to the Secretary 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 moneys in his hands. Sec. 305, R. S., as amended by Sec. 11, Act of July 31, 1894 (28 Stat. 209). 180. Assistant treasurers.-There shall be assistant treasurers of the United States, appointed from time to time by the President, by and with the advice and consent of the Senate, to serve for the term of four years, as follows: One at Boston. One at New York. One at Philadelphia. One at New Orleans. One at Cincinnati. Sec. 495, R. 8. 181. Mints-Certain mints to be depositories, and certain superintients to be assistant treasurers.-The mints at Carson City, and at Denver, and the assay office at Boisé City, shall be places of dept for such public moneys as the Secretary of the Treasury may diret. Sec. 3592, R. S. The superintendent of the mint at Carson City, and the superinteient of the assay office at Boisé City, shall be assistant treasurers of the United States, and shall respectively have the custody and care of all public moneys deposited therein, and shall perform all the duties required of them in reference to the receipt, safe-keeping, trat-fer, and disbursement of all such moneys, as provided by law. Sex, 392, 3594, R. S. 182. Depositories designated by Secretary of Treasury.-All nateral banking associations, designated for that purpose by the Surety of the Treasury, shall be depositaries of public money, expt receipts from customs, under such regulations as may be ribed by the Secretary, but receipts derived from duties on perts in Ala-ka, the Hawaiian Islands, and other islands under the ja ton of the United States may be deposited in such detres subject to such regulations; and such depositaries may be employed as financial agents of the Government; and they perform all such reasonable duties as depositaries of public Ey and financial agents of the Government as may be required them. The Secretary of the Treasury shall require the associaIt thus designated to give satisfactory security, by the deposit of ted States bonds and otherwise, for the safe-keeping and prompt Fent of public money deposited with them, and for the faithful perance of their duties as financial agents of the Government. A every association so designated as receiver or depositary of the pie money shall take and receive at par all of the national carry bills, by whatever association issued, which have been paid 81-17-5 into the Government for internal revenue or for loans or stocks. Sec. 5153, R. S., as amended by Act of Mar. 3, 1901 (31 Stat. 1448). The Secretary of the Treasury is hereby authorized to designate one or more banks or bankers in the Philippine Islands and in the islands of Cuba and Porto Rico in which public moneys may be deposited: Provided, That the banks or bankers thus designated shall give satisfactory security for the safe-keeping and prompt payment of the public moneys so deposited by depositing in the Treasury United States bonds to an amount not less than the aggregate sum at any time on deposit with such banks or bankers: And provided further, That this act shall apply to Cuba only while occupied by the United States. Act of June 6, 1900 (31 Stat. 658). 183. Annual reports of Treasurer, etc., as to balances of disbursing officers accounts remaining unchanged for three years.-The Treasurer, each assistant treasurer, and each designated depositary of the United States, and the cashier of each of the national banks designated as such depositaries, shall, at the close of business on every thirtieth day of June, report to the Secretary of the Treasury the condition of every account standing, as in the preceding section specified,1 on the books of their respective offices, stating the name of each depositor, with his official designation, the total amount remaining on deposit to his credit, and the dates, respectively, of the last credit and the last debit made to each account. And each disbursing officer shall make a like return of all checks issued by him, and which may then have been outstanding and unpaid for three years and more, stating fully in such report the name of the payee, for what purpose each check was given, the office on which drawn, the number of the voucher received therefor, the date, number, and amount for which it was drawn, and, when known, the residence of the payee. Sec. 310, R. S. * 184. Deposit and safe-keeping of public funds.—In places where there is no treasurer or assistant treasurer, the Secretary of the Treasury may, when he deems it essential to the public interest, specially authorize in writing the deposit of such public money in any public depository, or, in writing, authorize the same to be kept in any other manner, and under such rules and regulations as he may deem most safe and effectual to facilitate the payments to public creditors. Sec. 3620, R. S. 185. Duties of fiscal agents.-The Treasurer of the United States, all assistant treasurers, and those performing the duties of assistant treasurer, all collectors of the customs, all surveyors of the customs, acting also as collectors, all receivers of public moneys at the several land offices, all postmasters, and all public officers of whatsoever 1 See par. 244, post. character, are required to keep safely, without loaning, using, depositig in banks, or exchanging for other funds than as specially allowed by law, all the public money collected by them, or otherwise at any time placed in their possession and custody, till the same is dered, by the proper Department or officer of the Government, to be tran-ferred or paid out; and when such orders for transfer or payment are received, faithfully and promptly to make the same as directed, and to do and perform all other duties as fiscal agents of the Government which may be imposed by any law, or by any regulation of the Treasury Department made in conformity to law. The President is authorized, if in his opinion the interest of the United States requires the same, to regulate and increase the sums for which - are, or may be, required by law, of all district attorneys, collectors of customs, naval officers, and surveyors of customs, navy agts, receivers and registers of public lands, paymasters in the Army, Commissary-General, and by all other officers employed in the durement of the public moneys, under the direction of the War or Navy Departments. Sec. 3639, R. S.; see also secs. 5489–5497, ES. 186. Constitutional provision.-No money shall be drawn from the Treasury, but in Consequence of Appropriations made by Law; and a regular Statement and Account of the Receipts and Expenditures of all public Money shall be published from time to time. Art. I, Ne 9, clause 7 of the Constitution of the United States. 187. Application. All sums appropriated for the various branches of expenditure in the public service shall be applied solely to the tets for which they are respectively made, and for no others.' 8,367, R. S. Appropriation by Congress of a given sum of money for a named purpose the designation of a specific fund for that purpose, but simply a legal 1. rty to apply so much of any money in the Treasury to the indicated Fery appropriation for the payment of a particular demand, or a Bends, necessarily involves and includes the recognition by Conof the legality and justice of each demand and is equivalent to an exd te to the Treasury officers to pay it. This recognition is not afete, by any previous adverse action of Congress, for the last expression by bly appersedes all such previous action. (Hukille. U. S., 16 Ct. Cls.. When an appropriation has been made by Congress for a general Rejse contemplating a multitude of acts to be done by the Department, its 12.7 s getera) within those limits. (Leavitt r. U. S., 34 Fed. Rep., 623.) Nenas rleged liablity of the Government rests wholly upon an appropriation, est stand or fail together, so that when the latter is exhausted the ི॰་པ༦ es to an end. (Shipman r. U. S., 18 Ct. Cls., 138.) The Leposition of publie money is in the discretion of Congress, and its reakey de pawong an act of appropriation and the consideration thereof can not red into nor its will thwarted by any executive officers or by the courts. dU8, 31 Cr Cla., 210, 215; Jordan v. U. S., 19; Id., 108: 113 * C) In view of the requirements of this section a disbursing officer is oral-rized to use public moneys advanced to him from one appropriation arment of tablilties arising under another appropriation. (IV Comp. Animatrative discretion in expenditures.-Ordinarily, where discretionary perver la lodged in a judicial officer, his decision is not reviewable save by the |