therefor, and into an appropriation account to be denominated "outstanding liabilities." Sec. 306, R. S.

242. Outstanding liabilities.-The certificate of the Secretary of the Treasury, stating that the amount of any draft issued by the Treasurer, to facilitate the payment of a warrant directed to him. for payment, has remained outstanding and unpaid for three years or more, and has been deposited and covered into the Treasury in the manner prescribed by the preceding section, shall be, when attached to any such warrant, a sufficient voucher in satisfaction of any such warrant or part of any warrant, the same as if the drafts correctly indorsed and fully satisfied were attached to such warrant or part of warrant. And all such moneys mentioned in this and in the preceding section shall remain as a permanent appropriation for the redemption and payment of all such outstanding and unpaid certificates, drafts, and checks. Sec. 307, R. S.

which at one time were relied upon to support the practice of paying the assignees of such vouchers, can not be made available in deciding cases now arising. (3 Dig. 2d Comp. Dec., par. 156.)

The mischiefs which this statute was intended to prevent were mainly two: (1) The danger that the rights of the Government might be embarrassed by having to deal with several persons instead of one, and by the introduction of a party who was a stranger to the original transaction; (2) that, by a transfer of such claim against the Government to one or more persons not originally interested in it, the way might be conveniently opened to such improper influences in prosecuting the claim before the Departments, the courts, or the Congress as desperate cases, when the reward is contingent on success, so ofte suggest. In Spofford v. Kirk (97 U. S., 490) the Supreme Court had said that the greater of the two evils was the possible combination of interests and influences in the prosecution of claims which might have no real foundation. (Goodman v. Niblack, 102 U. S., 560; Bailey v. U. S., 109 U. S., 438; Milliken v. Barrow, 65 Fed. Rep., 888, 892.)

The provisions of section 3477 of the Revised Statutes, prohibiting and making void transfers of any claim against the United States before the allowance of such claim, apply only to claims existing at the time of the transfer, in the form of a right to demand money from the United States, and not to cases where at the very inception of the transaction out of which a claim against the United States may arise, one party assigns to another the contingent profits he hopes to make, but which do not then exist, and can only be secured by the loan of the assignee's money to the assignor. (Milliken v. Barrow, 65 Fed. Rep., 888.) The word "claim" as used in section 3477, Revised Statutes, which provides that "all transfers and assignments made of any claim upon the United States shall be absolutely null and void" unless made as prescribed therein, comprehends all demands against the United States for the payment of money whether liquidated or unliquidated; and an assignment of a judgment against the United States, made before the issuing of a warrant for the payment thereof, is within the meaning of the statute and void. (4 Comp. Dec., 196; I id., 276.) The provisions of section 3477, Revised Statutes, touching transfers and assignments of claims against the United States, and powers of attorney, etc., for receiving payment thereof, do not apply to undisputed claims or any claim about which no question is made as to its validity or extent. (XVII Opin. Att. Gen., 545; XXI id., 75; XX id., 578.)

When a claim passes into the form of checks, its legal character changes from that of a demand for goods sold and delivered to a claim represented by the checks given in liquidation of the original demand. The fund established by section 306, Revised Statutes, bears upon it the impress of a trust and the statutes of limitation can not be set up against money credited to the claimant in the permanent appropriation for outstanding liabilities. Such money is held as a trust fund payable on demand without limit of time. (32 Ct. Cls., 30; U. S. v. Taylor, 104 U. S., 216.)

243. Payment of checks the amounts of which have been covered into "Outstanding liabilities."-The payee or the bona fide holder of any draft or check the amount of which has been deposited and covered into the Treasury pursuant to the preceding sections, shall, on presenting the same to the proper officer of the Treasury, be entitled to have it paid by the settlement of an account and the issuing of a warrant in his favor, according to the practice in other cases of authorized and liquidated claims against the United States. Sec. 308, R. S.

244. Balances of disbursing officers' accounts remaining unchanged for three years to be covered into the Treasury.-The amounts, except such as are provided for in section three hundred and six, of the accounts of every kind of disbursing officer, which shall have remained unchanged, or which shall not have been increased by any new deposit thereto, nor decreased by drafts drawn thereon, for the space of three years, shall in like manner be covered into the Treasury, to the proper appropriation to which they belong; and the amounts thereof shall, on the certificate of the Treasurer that such amount has been deposited in the Treasury, be credited by the proper accounting officer of the Department of the Treasury on the books of the Department, to the officer in whose name it had stood on the books of any agency of the Treasury, if it appears that he is entitled to such credit. Sec. 309, R. S.

(For provisions of law requiring annual reports to the Secretary of the Treasury by the Treasurer and Assistant Treasurers of all balances unchanged in disbursing officers' accounts for three years or more and by disbursing officers of all checks outstanding and unpaid for same period, see par. 183, ante.)

245. Lost checks—Issuance of duplicates.—Whenever any original disbursing officer's check is lost, stolen, or destroyed, the Secretary of the Treasury may authorize the officer issuing the same, after the expiration of six months and within three years from the date of such disbursing officer's check, to issue a duplicate thereof upon the execution of such bond to indemnify the United States as the Secretary of the Treasury may prescribe: Provided, That when such original disbursing officer's check does not exceed in amount the sum of fifty dollars the Secretary of the Treasury may authorize the issuance of a duplicate at any time after the expiration of thirty days and within three years from the date of such disbursing officer's check: Provided further, That whenever any original check or warrant of the Post-Office Department has been lost, stolen, or destroyed the Postmaster-General may authorize the issuance of a duplicate thereof, at any time within three years from the date of such original check or warrant, upon the execution by the owner thereof of such bond of indemnity as the Postmaster-General may prescribe: And provided further, That when such original check or warrant does not

exceed in amount the sum of fifty dollars and the payee or owner is, at the date of the application, an officer or employee in the service of the Post-Office Department, whether by contract, designation, or appointment, the Postmaster-General may, in lieu of an indemnity bond, authorize the issuance of a duplicate check or warrant upon such an affidavit as he may prescribe, to be made before any postmaster by the payee or owner of an original check or warrant. Sec. 3646, R. S., as amended by Act of Feb. 23, 1909 (35 Stat. 643). In case the disbursing officer or agent by whom such lost, destroyed, or stolen original check was issued is dead or no longer in the service of the United States, it shall be the duty of the proper accounting officer, under such regulations as the Secretary of the Treasury may prescribe, to state an account in favor of the owner of such original check for the amount thereof and to charge such amount to the account of such officer or agent: Provided, That in case a check drawn by any officer or agent of the Post-Office Department is lost, stolen, or destroyed a duplicate thereof may be issued under regulations prescribed by the Postmaster-General, as set forth in section thirty-six hundred and forty-six. Sec. 3647, R. S., as amended by Act of Feb. 23, 1909 (35 Stat. 643).

[For method of procedure in case a check has been lost, destroyed, or stolen, see pars. 602 and 607, A. R., 1913.]

246. Certification of Treasury records-Transcripts.-The transcripts from the books and proceedings of the Department of the Treasury, and the copies of bonds, contracts, and other papers, provided for in section eight hundred and eighty-six of the Revised Statutes,1 shall hereafter be certified by the Secretary or an Assistant Secretary of the Treasury under the seal of the Department. Sec. 17, Act of July 31, 1894 (28 Stat. 210), as amended by sec. 10, Act of Mar. 2, 1895 (28 Stat. 809).

247. Certain transcripts to be admitted in evidence.-When suit is brought in any case of delinquency of a revenue officer, or other person accountable for public money, a transcript from the books and proceedings of the Treasury Department, certified by the Secretary or an Assistant Secretary of the Treasury and authenticated. under the seal of the Department, or, when the suit involves the accounts of the War or Navy Departments, certified by the Auditors respectively charged with the examination of those accounts, and authenticated under the seal of the Treasury Department, shall be admitted as evidence, and the court trying the cause shall be authorized to grant judgment and award execution accordingly. And all copies of bonds, contracts, or other papers relating to, or connected with, the settlement of any account between the United States and an individual, when certified by such auditor to be true

'Paragraph 247, post.

copies of the originals on file, and authenticated under the seal of the Department, may be annexed to such transcripts, and shall have equal validity, and be entitled to the same degree of credit which would be due to the original papers if produced and authenticated in court: Provided, That where suit is brought upon a bond or other sealed instrument, and the defendant pleads "non est factum," or makes his motion to the court, verifying such plea or motion by his oath, the court may take the same into consideration, and, if it appears to be necessary for the attainment of justice, may require the production of the original bond, contract, or other paper specified in such affidavit. Sec. 886, R. S., as amended by sec. 17, Act of July 31, 1894 (28 Stat. 210), and sec. 10, Act of Mar. 2, 1895 (28 Stat. 809).

248. Special agents, employment of.-Whenever it becomes necessary for the head of any Department or office to employ special agents, other than officers of the Army or Navy, who may be charged with the disbursement of public moneys, such agents shall, before entering upon duty, give bond in such form and with such security as the head of the Department or office employing them may approve. Sec. 3614, R. S.

249. The Postmaster-General and others in postal service to take an oath. Before entering upon the duties of his office and before he shall receive any salary the Postmaster-General and each of the persons employed in the postal service shall respectively take and subscribe before some magistrate or other competent officer the following oath: "I, A. B., do solemnly swear (or affirm) that I will faithfully perform all the duties required of me, and abstain from everything forbidden by the laws in relation to the establishment of postoffices and post-roads within the United States; and that I will honestly and truly account for and pay over any money belonging to the said United States which may come into my possession or control; and I also further swear that I will support the Constitution of the United States; so help me God." Sec. 391, R. S., as amended by sec. 15, Act of Mar. 5, 1874 (18 Stat. 19).

250. Oath may be taken before military officer.-This oath or affirmation may be taken before any officer, civil or military, holding a commission under the United States, and such officer is hereby authorized to administer and certify such oath or affirmation. Sec. 392, R. S., as amended by sec. 15, Act of Mar. 5, 1874 (18 Stat. 20). 251. Soldiers' letters.-The Postmaster-General may, however, provide by regulation, for transmitting unpaid and duly certified letters of soldiers, sailors, and marines in the service of the United States to their destination, to be paid on delivery. Sec. 9, Act of Mar. 3, 1879 (20 Stat. 358).

252. Official letters.-It shall be lawful to transmit through the mail, free of postage, any letters, packages, or other matters relating

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