1143. Deductions for property lost in transit.-Hereafter moneys arising from deductions made from carriers on account of the loss of or damage to military stores in transit shall be credited to the proper appropriation or funds out of which such or similar stores shall be replaced.-Sec. 1, act of Mar. 2, 1905 (33 Stat., 840).

OFFENSES IN CONNECTION WITH THE SAFE-KEEPING AND DISBURSEMENT OF.

1144. Receipting for larger sums than paid.-Whoever, being an officer, clerk, agent, employee, or other person charged with the payment of any appropriation made by Congress, who shall pay to any clerk or other employee of the United States a sum less than that provided for by law, and require such employee to receipt or give a voucher for an amount greater than that actually paid to and received by him, is guilty of embezzlement, and shall be fined in double the amount so withheld from any employee of the Government and imprisoned not more than two years.-Sec. 86, act of Mar. 4, 1909 (35 Stat., 1105).

1145. False certificates, etc.-Whoever, being a public officer or other person authorized by any law of the United States to make or give a certificate or other writing, shall knowingly make and deliver as true such a certificate or writing, containing any statement which he knows to be false, in a case where the punishment thereof is not elsewhere expressly provided by law, shall be fined not more than five hundred dollars, or imprisoned not more than one year, or both.-Sec. 106, ibid., p. 1107.

1146. Extortion by officials.—Every officer, clerk, agent, or employee of the United States, and every person representing himself to be or assuming to act as such officer, clerk, agent, or employee, who, under color of his office, clerkship, agency, or employment, or under color of his pretended or assumed office, clerkship, agency, or employment, is guilty of extortion, and every person who shall attempt any act which if performed would make him guilty of extortion, shall be fined not more than five hundred dollars, or imprisoned not more than one year, or both.-Sec. 85, ibid., p. 1104.

1147. Contracting beyond spccific appropriations.-Whoever, being an officer of the United States, shall knowingly contract for the erection, repair, or furnishing of any public building, or for any public improvement, to pay a larger amount than the specific sum appropriated for such purpose, shall be fined not more than two thousand dollars and imprisoned not more than two years.—Sec. 98, ibid., p. 1106.

PROCEEDS OF SALES.

1148. Sale of condemned stores, etc.-All proceeds of sales of old material, condemned stores, supplies, or other public property of any kind, except the proceeds of the sale or leasing of marine hospitals, or of the sales of revenue cutters, or of the sales of commissary stores to the officers and enlisted men of the Army, or of materials, stores, or supplies sold to officers or soldiers of the Army, or of the sale of condemned Navy clothing, or of sales of materials, stores, or supplies to any exploring or surveying expedition authorized by law shall be deposited and covered into the Treasury as miscellaneous receipts, on account of "Proceeds of Government property," and shall not be withdrawn or applied, except in consequence of a subsequent appropriation made by law.-Sec. 3618, R. S., as amended by act Feb. 27, 1877 (19 Stat., 249).

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1149. Sale of subsistences stores, etc., to officers and enlisted men, etc.—All moneys received from the leasing or sale of marine hospitals, or the sale of revenue cutters, or from the sale of commissary stores to officers and enlisted men of the Army, or from the sale of materials, stores, or supplies sold to officers and soldiers of the Army, or from sales of condemned clothing of the Navy, or from sales of materials, stores, or supplies to any exploring or surveying expedition authorized by law, shall respectively revert to that appropriation out of which they were originally expended, and shall be applied to the purposes for which they are appropriated by law.--Sec. 3692, R. S., as amended by act of Feb. 27, 1877 (19 Stat., 249).

1150. Sale of subsistence supplies or stores, to be covered into Treasury, etc.Hereafter all moneys arising from sales of subsistence supplies or stores, authorized by law and regulations, shall be covered into the Treasury to the credit of the proper appropriation and shall remain available throughout the fiscal year following that in which the sales were effected, for the purpose of that appropriation from which such supplies or stores were authorized to be supplied at the time of the sales.-Act of Apr. 27, 1914 (38 Stat., 361).

1151. Sale of condemned stores, etc., expenses of to be paid from proceeds.— From the proceeds of sales of old material, condemned stores, supplies, or other public property of any kind, before being deposited into the Treasury, either as miscellaneous receipts on account of “ Proceeds of Government property," or to the credit of the appropriations to which such proceeds are by law authorized to be made, there may be paid the expenses of such sales, as approved by the accounting officers of the Treasury, so as to require only the net proceeds of such sales to be deposited into the Treasury, either as miscellaneous receipts or to the credit of such appropriations, as the case may be.-Act of June 8, 1896 (29 Stat., 268)..

1152. Sale of serviceable quartermaster stores, proceeds of available for following fiscal year.-Hereafter all moneys arising from disposition of serviceable quartermaster's supplies or stores, authorized by law and regulations, shall remain available throughout the fiscal year following that in which the disposition was effected, for the purposes of that appropriation from which such supplies were authorized to be supplied at the time of the disposition.-Act of Mar. 23, 1910 (36 Stat., 257).

1153. -Stores transferred to Insular Department of the Philippines.-Hereafter all funds received as the value of military stores transferred by the several staff departments of the Army to the Insular Department of the Philippines, or work done, shall be deposited in the Treasury of the United States and remain available during the fiscal year in which the transaction occurred, and the following year for the procurement of like military stores to replace those so transferred.-Act of June 12, 1906 (34 Stat., 258).

1154. Sales of surplus ice, electric light and power, and laundry work.Whenever the ice machines, steam laundries, and electric plants shall not come in competition with private enterprise for sale to the public, and in the opinion of the Secretary of War it becomes necessary to the economical use and administration of such ice machines, steam laundries, and electric plants as have been or may hereafter be established in pursuance of law, surplus ice may be disposed of, laundry work may be done for other branches of the Government, and surplus electric light and power may be sold on such terms and in accord

ance with such regulations as may be prescribed by the Secretary of War: Provided, That the funds received from such sales and in payment for such laundry work shall be used to defray the cost of operation of said ice, laundry, and electric plants; and the sales and expenditures herein provided for shall be accounted for in accordance with the methods prescribed by law, and any sums remaining, after such cost of maintenance and operation have been defrayed, shall be deposited in the Treasury to the credit of the appropriation from which the cost of operations of such plant is paid.-Act of Mar. 2, 1907 (34 Stat., 1167). See also annual appropriation acts.

1155. Sales to educational institutions, to revert to appropriation from which expended.-All moneys received from the sale of stores, supplies, material of war, and military publications to educational institutions to which an officer of the Army is detailed as professor of military science and tactics shall respectively revert to that appropriation out of which they were originally expended and shall be applied to the purposes for which they are appropriated by law. Act of July 17, 1914 (38 Stat., 512).

1156. Sale of surplus cuttings of material for clothing.-Hereafter the proceeds derived from the sale of surplus cuttings of material for clothing manufactured by the Quartermaster Corps of the Army shall be deposited to the credit of that appropriation out of which the material was purchased.-Act of Aug. 29, 1916 (39 Stat., 635).

1157. Statement of proceeds of sales to be rendered.-Hereafter the Secretary of the Treasury shall require, and it shall be the duty of the head of each executive department or other Government establishment to furnish him, within thirty days after the close of each fiscal year, a statement of all money arising from proceeds of public property of any kind or from any source other than the postal service, received by said head of department or other Government establishment during the previous fiscal year for or on account of the public service, or in any other manner in the discharge of his official duties other than as salary or compensation, which was not paid into the General Treasury of the United States, together with a detailed account of all payments, if any, made from such funds during such year. All such statements, together with a similar statement applying to the Treasury Department, shall be transmitted by the Secretary of the Treasury to Congress at the beginning of each regular session.-Sec. 5, act of June 30, 1906 (34 Stat., 763).

1158. Subsistence-annual statement of sales not required.-Hereafter the provisions of section five of the act of June thirtieth, nineteen hundred and six (thirty-fourth Statute, page seven hundred and sixty-three), shall not be construed to apply to the Subsistence Department.-Act of Aug. 24, 1912 (37 Stat., 579).

REWARD FOR APPREHENSION OF DESERTERS.

1159. Who is authorized to arrest, etc.-That United States marshals and their deputies, sheriffs and their deputies, constables, and police officers of towns and cities are hereby authorized to apprehend, arrest, and receive the surrender of any deserter from the Army for the purpose of delivering him to any person in the military service authorized to receive him.-Sec. 3, act of June 16, 1890 (26 Stat., 158).

1160. Same-Extended to include any civil officer.-It shall be lawful for any civil officer having authority under the laws of the United States or of any State, Territory, or District, to arrest offenders, summarily arrest a deserter from the military service of the United States and deliver him into the custody of the military authority of the General Government.-Art. 106, act of Aug. 29, 1916 (39 Stat., 667).

1161. Amount to be paid for apprehension, etc.-For the apprehension, securing, and delivering of deserters, including escaped military prisoners, and the expenses incident to their pursuit; and no greater sum than fifty dollars for each deserter or escaped military prisoner shall, in the discretion of the Secretary of War, be paid to any civil officer or citizen for such services and expenses. Act of Mar. 3, 1911 (36 Stat., 1048). See Annual appropriation acts.

SETTLEMENTS-REVISION OF.

1162. Accepting payment on auditor's settlement conclusive.-Any person accepting payment under a settlement by an auditor shall be thereby precluded from obtaining a revision of such settlement as to any items upon which payment is accepted; but nothing in this act shall prevent an auditor from suspending items in an account in order to obtain further evidence or explanations necessary to their settlement. When suspended items are finally settled, a revision may be had as in the case of the original settlement. Action upon any account or business shall not be delayed awaiting applications for revision: Provided, That the Secretary of the Treasury shall make regulations fixing the time which shall expire before a warrant is issued in payment of an account certified as provided in sections seven and eight of this act.-Sec. 8, act of July 31, 1894 (28 Stat., 208).

WARRANTS.

1163. Moneys appropriated to be drawn from Treasury by.-All moneys appropriated for the use of the War and Navy Departments shall be drawn from the Treasury, by warrants of the Secretary of the Treasury, upon the requisitions of the Secretaries of those departments, respectively, countersigned by the Second Comptroller of the Treasury and registered by the proper auditor.-Sec. 3673, R. S.

1164. To be countersigned by Comptroller of Treasury, etc.-All warrants, when authorized by law and signed by the Secretary of the Treasury, shall be countersigned by the Comptroller of the Treasury, and all warrants for the payment of money shall be accompanied either by the auditor's certificate, mentioned in section seven of this act, or by the requisition for advance of money, which certificate or requisition shall specify the particular appropriation to which the same should be charged, instead of being specified on the warrant, as now provided by section thirty-six hundred and seventy-five of the Revised Statutes; and shall also go with the warrant to the Treasurer. who shall return the certificate or requisition to the proper auditor, with the date and amount of the draft issued indorsed thereon. Requisitions for the payment of money on all audited accounts, or for covering money into the Treasury, shall not hereafter be required, and requisitions for advance of money shall not he countersigned by the Comptroller of the Treasury.-Sec. 11, act of July 31, 1894 (28 Stat., 209).

1165. Subject to draft of the Treasurer.—All public moneys paid into any depository shall be subject to the draft of the Treasurer of the United States, drawn agreeably to appropriations made by law.-Sec. 3593, R. S.

THE AUDITOR FOR THE WAR DEPARTMENT.

1166. Designation changed to. The Auditors of the Treasury shall hereafter be designated as follows: * * * The Second Auditor as Auditor for the War Department. * * * The designations of the deputy auditors and other subordinates shall correspond with those of the auditors. And each deputy auditor in addition to the duties now required to be performed by him, shall sign, in the name of the auditor, such letters and papers as the auditor may direct. Sec. 3, act of July 31, 1894 (28 Stat., 205).

1167. Comptroller, auditors, etc., not new offices.-This act, so far as it relates to the First Comptroller of the Treasury and the several auditors and deputy auditors of the Treasury, shall be held and construed to operate merely as changing their designations (to Comptroller of the Treasury, and auditors for the various departments, etc.) and as adding to and modifying their duties and powers, and not as creating new officers.-Sec. 9, ibid., p. 208.

1168. Division of Warrants and Bookkeeping established.-The Division of Warrants, Estimates, and Appropriations in the office of the Secretary of the Treasury is hereby recognized and established as the Division of Bookkeeping and Warrants. It shall be under the direction of the Secretary of the Treasury as heretofore. Upon the books of this division shall be kept all accounts of receipts and expenditures of public money except those relating to the postal revenues and expenditures therefrom; and section three hundred and thirteen and so much of sections two hundred and eighty-three and thirty-six hundred and seventy-five of the Revised Statutes as require those accounts to be kept by certain auditors and the Register of the Treasury are repealed.—Sec. 10, ibid., p. 208.

1169. Auditors to recover debts.-The auditors, under the direction of the Comptroller of the Treasury, shall superintend the recovery of all debts finally certified by them, respectively, to be due to the United States.-Sec. 4, ibid., p. 206.

1170. Auditors to preserve accounts finally adjusted. The auditors shall, under the direction of the Comptroller of the Treasury, preserve, with their vouchers and certificates, all accounts which have been finally adjusted.-Sec. 8, ibid., p. 208.

1171. Auditor for War Department, duties of.-The Auditor for the War Department shall receive and examine all accounts of salaries and incidental expenses of the office of the Secretary of War and all bureaus and offices under his direction, all accounts relating to the Military Establishment, armories and arsenals, national cemeteries, fortifications, public buildings and grounds under the Chief of Engineers, rivers and harbors, the Military Academy, and to all other business within the jurisdiction of the Department of War, and certify the balances arising thereon to the Division of Bookkeeping and Warrants, and send forthwith a copy of each certificate to the Secretary of War.-Sec. 7, ibid. p. 206.

1172. Manner of keeping accounts of the War Department.—The auditors charged with the examination of the accounts of the Departments of War and