Papers Of Abraham Lincoln

March 3, 1849.

1852, ch. 110, § 7. 1853, ch. 98, § 5.

Chap. CXXVI. — An Act to provide for the Settlement of the Accounts of public Officers and others who may have received Moneys arising from military Contributions, or otherwise, in Mexico.

How moneys raised by contribution in Mexico shall be charged and accounted for.

Officers refusing or neglecting to account for and pay over the balances in their hands to be proceeded against.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That all moneys raised in Mexico by contributions, or otherwise, and received by any

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officer of the United States army, or navy, shall be charged against such officer on the books of the Treasury Department, and accounted for by him in like manner as if the moneys collected and received had been drawn from the treasury of the United States; and if any part of said moneys shall have been expended for objects not usually embraced among those for which appropriations are made for that branch of the service to which the officer belongs, the sums so expected shall not be passed to the credit of the officer, except, in the case of an officer of the army, on the certificate of the Secretary of War, that the amount expended was properly disbursed, and for the public service, and, in case of any officer of the navy, on a like certificate of the Secretary of the Navy; and on the adjustment of the accounts of the officer, the same shall be paid into the treasury of the United States for general purposes. And any such 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 accounts, 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. And all moneys received by any officer, either as contributions or penalties, or as internal assessments and compensations granted by the municipal authorities, as well as all sums received by any officer or agent acting as collector, shall be charged to, and accounted for, by such officer or agent, in the same manner as in other cases provided by this section.

Provision for compensation of officers who had the collection of such contributions, &c.

Sec. 2. And be it further enacted, That where an officer has had the supervision of the collection of the military contributions at any of the ports in Mexico, and has, at the same time, exercised civil functions under the temporary government there established, or where and officer or other person shall have performed the duties of collectors at such ports, such officer or person shall be allowed a compensation which shall be assimilated in amount, as nearly as may be, including the regular pay and emoluments of such officer, to that allowed by existing laws to officers of the customs in the United States where the services are similar in amount and importance; such allowance, in all cases, to be determined by the President of the United States. And all officers of the army and other persons in public employment, who have received payment for their services in collecting, keeping, or accounting for said moneys, and for other necessary services, are authorized to retain so much of the amounts so received as, in the opinion of the President of the United States, may be a fair compensation for said services.

Questions in regard to refunding of duties, or remission of penalties, how to be referred and decided.

Sec. 3. And be it further enacted, That where questions arise in respect to the refunding of duties collected in Mexico, or the remission of penalties imposed, on the ground that the collection was improper, or the penalties wrongfully enforced, the same shall be referred for the decision of the Secretary of the Treasury, who is hereby authorized and required to pay, under the direction of the President of the United States, out of the money in the treasury raised from contributions, such sums as may be determined by him to have been improperly levied or imposed as contributions, assessments, or penalties.

Accounts rendered for expenditures, how to be paid.

Sec. 4. And be it further enacted, That where accounts are rendered for expenditures, under the approval and sanction of the proper officers, and which may appear to have been proper and necessary, but cannot be settled for the want of appropriations applicable to the objects to which they relate, the same may be paid out of the contribution fund, on the approval of the head of the department having charge of that branch of business to which the expenditure appertains.

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Expenditures for secret services.

1798, ch. 17.

Sec. 5. And be it further enacted, That where expenditures have been made, in the course of the war with Mexico, by the commanding generals, or under their directions, for secret services, the accounts therefor shall be adjusted and settled in the same manner as is provided for the settlement of accounts for expenses of intercourse between the United States and foreign nations, under the act entitled "An Act providing the means of intercourse between the United States and foreign nations," passed March nineteenth, seventeen hundred and ninety-eight.

Disbursements by pursers of the navy.

Post, p. 419.

Sec. 6. And be it further enacted, That where pursers of the navy, acting under the instructions of their commanding naval officers, have made disbursements for hostile operations against the enemy on land, and which operations have been approved by the government, such pursers shall, under the direction of the President of the United States, be credited for the amounts thus necessarily disbursed; and such parts thereof as shall have been received by officers of the army shall be charged to and accounted for by them respectively.

Approved, March 3, 1849.