TREASURY DEPARTMENT. The Treasury Department is that branch of the government service which has control of the national finances. It is under the direction of the Secretary of the Treasury, who is ap pointed by the President, with the consent of the Senate, and among cabinet officers, ranks second in the line of succession to the Presi dency. His salary is $12,000 a year. He pre pares plans for the improvement of the rev enue and superintends its collection; directs the forms of keeping and rendering the public accounts and of making returns; grants war rants for all disbursements authorized by ap propriations and submits to Congress, annually, estimates of the probable receipts and expendi tures of the government for the ensuing year. The construction and care of public buildings and the administration of the coast guard and public health service are under his direction. He is chairman, ex-officio, of the Federal Re serve Board. Each of three assistant secre taries performs such a part of the duties of the secretary as he may prescribe.
The comptroller of the currency exercises general supervision over the organization and regulation of national banks throughout the United States, including Alaska and Hawaii.
The treasurer receives and disburses all public moneys that may be deposited in the treasury at Washington, in the sub-treasuries and in the national bank depositories and makes authorized advances to disbursing officers.
The register signs all bonds of the United States and keeps records of the outstanding principal and interest of the bonded indebted ness of the government.
The designing, printing and finishing of all paper money, bonds and postage, customs ,and revenue stamps are done in the Bureau of Engraving and Printing, where also are pre pared the pension certificates, commissions, dis bursing officers' checks and portraits author ized by law, of deceased members of Congress.
The director of the mint has charge of all matters relating to the coinage. Tests of the weight and fineness of the pieces struck at the mints are made in his assay laboratory. The mints are located in Philadelphia, San Fran cisco, New Orleans, Carson and Denver.
The secret service is charged specifically by statute with the detection and arrest of counter feiters and the guarding of the President of the United States.
The division of the Treasury Department which supervises the work of collecting the customs duties and of guarding against smug gling is a highly specialized organization. The country and its territorial possessions are di vided into customs districts, in each of which places are designated where goods may be entered or delivered, according to law. Col lectors of customs are required to execute and carry into effect all instructions of the Secre tary of the Treasury in regard to the customs revenue laws. In addition to the regular em ployees of this service, special agents are em polyed in foreign countries as well as in the United States, whose duties are along the lines of the detection and prevention of frauds against the revenues of the United States aris ing from customs.
The commissioner of internal revenue super vises the collection of internal revenue taxes and the enforcement of the laws related to them.
The comptroller of the treasury is really the chief of the auditing system of the Treasury Department and his decision is conclusive in the executive branch of the government. He is charged with the duty of revising accounts upon appeal from settlements made by auditors. Upon the application of disbursing officers or the head of any executive department, the comptroller is required to render his advance decision upon any question involving a payment to be made by them or under them, which de cision, when rendered, governs the auditor and the comptroller in the settlemen't of the ac count involving the payment inquired about. He is required to approve, disapprove or modify all decisions by auditors making an original construction or modifying an existing construc tion of statutes and certify his action to the auditor whose duties are affected thereby. It is his duty to countersign all warrants author ized by law when signed by the Secretary of the Treasury.