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(CIRCULAR.)
TREASURY DEPARTMENT,
SECOND COMPTROLLER'S OFFICE,
March 20th, 1833.
SIR:
The first section of the "Act further to amend the several acts for the establishment and
regulation of the Treasury, War, and Navy, Departments," approved March 3d, 1809, provides-
"That all warrants drawn by the Secretary of the Treasury, or of War, or of the Navy, upon
the Treasurer of the United States, shall specify the particular appropriation, or appropriations, to
which the same should be charged the moneys paid by virtue of such warrants, shall, in conformity
therewith, be charged to such appropriation or appropriations, in the books kept in the office of the
Comptroller of the Treasury, and in the books of the Accountants of the War and Navy Depart-
ments respectively, in the case of warrants drawn by the Secretary of War, or by the Secretary of the
Navy, and the officers, agents, or other persons, who may be receivers of public moneys, shall render
distinct accounts of the application of such moneys according to the appropriation or appropriations
under which the same shall have been drawn."
The fifth section of the "Act in addition to the several acts for the establishment and regula-
tion of the Treasury, War, and Navy, Departments," passed May 1st, 1820, provides-
"That the President shall be authorized to direct a portion of the moneys appropriated for
any of the following branches of expenditure in the Military Department, viz For subsistence of
the army, for forage, for medical and hospital department, for the quartermasters' department, to be
applied to any other of the above mentioned branches of expenditure in the same department, and that
no transfers of appropriations from, or to, other branches of expenditure, shall be hereafter made."
With a view to the strict execution of these laws, and to prevent, in future, those irregularities
which exist in the accounts of the War and Indian Departments, it is deemed necessary to inform you,
that no credits will hereafter be allowed to any disbursing officer in those departments, in any accounts
accruing subsequent to the first day of April, 1833, for any moneys disbursed under other heads of
appropriation than those under which they may have been drawn.
This information is given that disbursing officers may be atientive to furnish themselves,
by requisitions founded on accurate estimates, with the necessary funds under each head of appro-
priation.
Very respectfully, Sir,
Your obedient Servant,
IB Thomas
Second Comptroller.
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"ocrText": "(CIRCULAR.)\nTREASURY DEPARTMENT,\nSECOND COMPTROLLER'S OFFICE,\nMarch 20th, 1833.\nSIR:\nThe first section of the \"Act further to amend the several acts for the establishment and\nregulation of the Treasury, War, and Navy, Departments,\" approved March 3d, 1809, provides-\n\"That all warrants drawn by the Secretary of the Treasury, or of War, or of the Navy, upon\nthe Treasurer of the United States, shall specify the particular appropriation, or appropriations, to\nwhich the same should be charged the moneys paid by virtue of such warrants, shall, in conformity\ntherewith, be charged to such appropriation or appropriations, in the books kept in the office of the\nComptroller of the Treasury, and in the books of the Accountants of the War and Navy Depart-\nments respectively, in the case of warrants drawn by the Secretary of War, or by the Secretary of the\nNavy, and the officers, agents, or other persons, who may be receivers of public moneys, shall render\ndistinct accounts of the application of such moneys according to the appropriation or appropriations\nunder which the same shall have been drawn.\"\nThe fifth section of the \"Act in addition to the several acts for the establishment and regula-\ntion of the Treasury, War, and Navy, Departments,\" passed May 1st, 1820, provides-\n\"That the President shall be authorized to direct a portion of the moneys appropriated for\nany of the following branches of expenditure in the Military Department, viz For subsistence of\nthe army, for forage, for medical and hospital department, for the quartermasters' department, to be\napplied to any other of the above mentioned branches of expenditure in the same department, and that\nno transfers of appropriations from, or to, other branches of expenditure, shall be hereafter made.\"\nWith a view to the strict execution of these laws, and to prevent, in future, those irregularities\nwhich exist in the accounts of the War and Indian Departments, it is deemed necessary to inform you,\nthat no credits will hereafter be allowed to any disbursing officer in those departments, in any accounts\naccruing subsequent to the first day of April, 1833, for any moneys disbursed under other heads of\nappropriation than those under which they may have been drawn.\nThis information is given that disbursing officers may be atientive to furnish themselves,\nby requisitions founded on accurate estimates, with the necessary funds under each head of appro-\npriation.\nVery respectfully, Sir,\nYour obedient Servant,\nIB Thomas\nSecond Comptroller."
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