PUBLIC MONEYS AND ACCOUNTING. 343 



EEV. ST. PEC. 3639. 



Duties of officers as custodians of public moneys. 



Sec. 8039. The Treasurer of the United States, all assistant treas- 

 urers, and these performing the duties of assistant treasurer, * * * 

 and all public officers of whatsoever character, are required to keep 

 safely, without loaning, using^ depositing in banks, or exchanging 

 for other funds than as specially allowed by law, all the public 

 money collected by them, or otherwise at any time placed in their 

 possession and custody, till the same is ordered, by the proper De- 

 partment or officer of the Government, to be transferred or paid out; 

 and when such orders for transfer or payment arc received, faith- 

 fully and promptly to make the same as directed, and to do and 

 perform all other duties as fiscal agents of the Government which 

 may be imposed by any law, or by any regulation of the Treasury 

 Department made in conformity to law. * * * 



REV. ST. SEC. 3643. 



Entry required of each deposit, transfer, and payment of public moneys. 



Sec. 3G43. All persons charged by law with the safe-keeping, trans- 

 fer, and disbursement of the public moneys * * * ^^e required 

 to keep an accurate entry of each sum received and of each payment 

 or transfer. 



REV. ST. SEC. 3646. 



Duplicates of lost, stolen, or destroyed disbursing officer's checks. 



Sec. 3646. 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 Secre- 

 tary 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 ; * * * 



Rev. St. sec. 3646. as amended by act February 16, 1SS5. c. 123, 23 Stat. 

 306, act March 23, 1906, c. 1129, 34 Stat. 84, act June 19, 1006, c. 3434, 

 34 Stat. SOI, act May 27, 1908, c. 20G, 35 Stat. 415, and act February 23, 

 1909, c. 174, s. 1, 35 Stat. 643. 



REV. ST. SEC. 3647. 



Duplicate of lost, destroyed, or stolen check when officer who issued same is 

 dead or no longer in service. 



Sec. 3047. In case the disbursing officer or agent by whom such 

 lost, destroved. 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 Treasurv mav prescribe, to state an account in favor of tlie owner 

 of such original" check for the amount thereof and to charge such 

 amount to the account of such omcer or agent: 



Rev. St. sec. 3647. as amended by act May 27. 1908. c. 206, 35 Stat. 415, 

 and act February 23, 1909, c.^74, s. 1, 35 Stat. 644. 



