344 LAWS APPLICABLE TO DEPARTMENT OF AGRICULTURE. 



REV. ST. SEC. 300. 

 Allowance of lost checks. 



Sec. 300. Whenever the disbursing officer or agent by whom was 

 issued any check which has been lost, destroyed, or stolen, is dead, or 

 no longer in the service of the United States, the proper accounting 

 officer shall, under such regulations as the Secretary of the Treasury 

 may prescribe, state an account in favor of the owner of such original 

 check for the amount thereof, and charge such amount to the account 

 of such officer or agent. 



BEV. ST. SEC. 306. 



Disposal of liabilities outstanding three or more years. 



Sec. 306. At t1ie termination of each fiscal year all amounts of 

 moneys that are rei)resented by certificates, draits, or checks, issued 

 by the Treasurer, or by any disbursing officer of any Department of 

 the Government, upon the Treasurer or any assistant treasurer, or 

 designated dej^ositary of the United States, or upon any national 

 bank designated as a depositary of the United States, and which 

 shall be represented on the books of either of such offices as standing 

 to the credit of any disbursing officer, and which were issued to 

 facilitate the payment of warrants, or for any other purpo.se in 

 li(luidation of a debt due from the United States, and which have 

 for three years or more remained outstanding, unsatisfied, and un- 

 paid, shall be deposited by the Treasurer, to be covered into the 

 Treasury by warrant, and to be carried to the credit of the parties 

 in whose favor such certificates, drafts, or checks were respectively 

 issued, or to the persons who are entitled to receive pay therefor, and 

 into an appropriation account to be denominated "outstanding 

 liabilities." 



REV. ST. SEC. 307. 



Vouchers for drafts remaining outstanding for three or more years. 



Sec. 307. The certificate of the Secretary of the Treasury, stating 

 that the amount of any draft issued by tlie Treasurer, to facilitate 

 the payment of a warrant dii-ected to him for payment, has remained 

 outstanding and un|)aid for three years or more, and has been de- 

 posited and covered into the Treasury in the manner prescribed by 

 the preceding section, .shall Ix", when attached to any s\ich warrant, 

 a sufficient voucher in satisfaction of any such warrant or part of 

 any warrant, the same as if the drafts correctly indorsed and fully 

 satisfied were attached to such warrant or part of warrant. And all 

 such moneys mentioned in this and in the preceding section shall 

 remain as a permanent ai)pr()priati(m for the redemption and pay- 

 ment of all such outstanding and unpaid certificates, drafts, and 

 checks. 



Hov. St. sec. .WT. as auiende<l by act July 31, 1894, c. 174, s. 16, 

 2S Slat. 210. 



REV. ST. SEC. 308. 



Pajnnent upon presentation of outstanding drafts. 



Sec. 308. The payee or the bona-fide holder of any draft or check 

 the amount of which has been deposited and covered into the Treas- 

 ury pursuant to the preceding sections,* shall, on presenting the same 



