THIRTIETH CONGRESS. Sess. II. Ch. 126. 1849. 413 gflicer of the United SLMBS army, Of Davy, Shall be charged against wd ¤¤¤0¤¤*¤¤ Such officer on the books of the Treasury Department, and accounted fm" 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 ciiicer, except, in the case of an officer of the army, on the certihcate 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, if any balance shall appear to remain in the hands of such oflicer, the same shall be paid into the treasury of the United States for general purposes. And any such officer having such balance in _ Oifieei-s refushis hands, who, after being duly required, shall refuse or neglect to }£8°¤’¤¤Sl¢:*i;_¤8 pay over the same, or who shall, after due notice, fail to settle his and;;;°::e, tf; accounts, shall be proceeded against in the same manner as is provided balances in their for, by existing laws, in the case of disbursing officers who neglect or ;‘;‘;‘$d°ggl;fng{°' 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 officcr 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. Sec. 2. And be it further enacted, That where an officer has had the Provision for supervision of the collection of the military contributions at any of the ports in Mexico, and has, at the same time, exercised civil functions the collection of under the temporary government there established, or where and officer ¤}¤¢=h ¤¤¤frib¤— or other person shall have performed the duties of collectors at such °°°S’ &°‘ ports, such oiicer 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 nave 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 2. fair compensation for said services. Sec. 3. And be it further enacted, That where questions arise in Questions in respect to the refunding of duties collected in Mexico, or the remis- ggzgwuggggg; sion of penalties imposed, on the ground that the collection was im- yggqiggigyy Ogpim. proper, or the penalties wrongfully enforced, the same shall be referred ¤m°¤» hw *° be Y0? the decision of the Smretary of the Treasury, who is hereby author- zggiqfd and de` ized 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. SHG. 4. And be it further enacted, That where accounts are ren- Accounts mi. d€1’Gd for expenditures, under the approval and sanction of the proper d?"°d "°*' °"P°“‘ Oflicers and which ma ai- t have been ro er and necessar but dm"q°’ hw W · Y EPPC 0 P P Y » be paid. 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.
