There shall be at the seat of Government an Executive Department to be known as the Department of the Treasury, and a Secretary of the Treasury, who shall be the head thereof.

Act Sept. 2, 1789, c. 12, § 1, 1 Stat. 65.

$ 350. (R. S. § 234.) Assistant Secretaries.

There shall be in the Department of the Treasury two Assistant Secretaries of the Treasury, who shall be appointed by the President, by and with the advice and consent of the Senate, and shall each be entitled to a salary of [six thousand dollars] a year, to be paid monthly.

Act March 3, 1849, c. 108, § 13, 9 Stat. 396. Act March 3, 1857, c. 107, § 5, 11 Stat. 220. Act March 14, 1864, c. 30, § 3, 13 Stat. 26. Act March 3, 1873, c. 226, 17 Stat. 486.

A subsequent provision for two Assistant Secretaries was made by Act March 3, 1875, c. 130, § 2, post, § 352.

The appointment of an additional Assistant Secretary was authorized by a provision of Act July 11, 1890, c. 667, § 1, post, § 351.

The salaries of the Assistant Secretaries, having been increased from $4,500 to $6,000 each by the provision of Act March 3, 1873, c. 326, § 1, incorporated into this section of the Revised Statutes and cited above, were reduced to $4,500 each, and the words of this section inclosed in brackets, "six thousand dollars," were superseded, by the repeal of so much of that act as increased the amount, by Act Jan. 20, 1874, c. 11, 18 Stat. 4. And their salaries were fixed at $4,500 by the provisions of Act March 3, 1875, c. 130, § 2, relating to the organization of the Department and offices and salaries therein, post, § 352. Recent annual appropriations for the Assistant Secretaries were for $5,000 each. The provision for the fiscal year 1914 was by Act March 4, 1913, c. 142, § 1, 37 Stat. 741.

Provisions applicable to all the Departments, that, in case of the death, resignation, absence, or sickness of the head of the Department, the duties of the office may be performed, temporarily, by the assistant, were made by R. S. § 177, ante, § 259.

§ 351. (Act July 11, 1890, c. 667, § 1.) Additional Assistant Secretary.

For an additional Assistant Secretary of the Treasury to be appointed by the President, by and with the advice and consent of the Senate, who shall receive a compensation at the rate of four thousand five hundred dollars per annum, four thousand five hundred dollars. (26 Stat. 236.)

This was a provision of the legislative, executive, and judicial appropriation act for the fiscal year 1891, cited above.

Previous provisions for two Assistant Secretaries were made by R. S. § 234, ante, § 350, and Act March 3, 1875, § 2, post, § 352.

Recent annual appropriations for the Assistant Secretaries are $5,000 for each. The provision for the fiscal year 1914 was by March 4, 1913, c. 142, § 1, 37 Stat. 751.

This section enumerated the subordinate officers in the Department and their salaries at the time of the enactment of the Revised Statutes, as authorized by the statutes then existing. The organization of the Department, the officers thereof, and salaries therein, were provided for more comprehensively, and additional officers, deputies, etc., authorized, by provisions of Act March 3, 1875, c. 130, § 2, post, § 352.

§ 352. (Act March 3, 1875, c. 130, § 2.) Organization of Department, offices, and salaries.

On and after July first, eighteen hundred and seventy-five, the organization of the Treasury Department, and the several offices thereof, and the annual salaries paid to the persons therein, shall be as follows, to wit:

In the office of the Secretary of the Treasury:

The Secretary [eight thousand dollars]; two assistant secretaries, at four thousand five hundred dollars each; * *

In the Construction Branch of the Treasury:

Supervising Architect, four thousand five hundred dollars;

In the Office of the First Comptroller :

The First Comptroller of the Treasury, five thousand dollars;

*

In the Office of the First Auditor:

The First Auditor of the Treasury, four thousand dollars;
In the Office of the Second Auditor:-

The Second Auditor of the Treasury, four thousand dollars;
In the Office of the Third Auditor:-

The Third Auditor of the Treasury, four thousand dollars;
In the Office of the Fourth Auditor:-

The Fourth Auditor of the Treasury, four thousand dollars;
In the Office of the Fifth Auditor:-

The Fifth Auditor of the Treasury, four thousand dollars;

In the Office of the Auditor of the Treasury for the Post Office Department:

The Auditor of the Treasury for the Post Office Department, four thousand dollars:

* *

In the Office of the Register:

The Register of the Treasury, four thousand five hundred dollars; one assistant register * * at two thousand five hundred dollars; *

*

In the Office of the Treasurer:

The Treasurer of the United States, six thousand five hundred dollars; assistant treasurer, three thousand eight hundred dollars;

In the Office of the Comptroller of the Currency:

The Comptroller of the Currency, five thousand dollars; deputy comptroller, three thousand dollars; *

*

In the Office of the Commissioner of Internal Revenue:

The Commissioner of Internal Revenue, six thousand dollars; dep

uty commissioner, three thousand five hundred dollars; one deputy Commissioner, at three thousand dollars;

* *

In the Office of the Secretary of the Treasury: That there shall be in the Office of the Secretary of the Treasury a Division of Loans and a Division of Currency,

396.)

(18 Stat.

This section was part of the sundry civil appropriation act for the fiscal year 1876, cited above.

Portions of the section which related to the Deputy Comptroller in the Office of the First Comptroller, and to the Office of the Second Comptroller and the Office of the Commissioner of Customs, are omitted, said offices having been abolished, and the duties thereof transferred to other officers, by provisions of the Dockery Act of July 31, 1894, § 4, post, § 402.

Other portions of this section, which provided for a deputy auditor in each of the offices of the several auditors, are also omitted, the positions of said deputy auditors having been abolished by a provision of Act March 4, 1911, c. 237, § 1, post, § 418.

A clause, under the heading "In the Office of the Register," following the words "one assistant register," which provided for "one deputy register," is also omitted, the office of deputy register having been abolished by a provision of Act Aug. 15, 1876, c. 287, § 1, post, § 363.

A further portion of this section relating to the Office of the Light House Board is also omitted, all employés of or in said Board having been transferred to the Bureau of Light Houses established in the Department of Commerce by Act June 17, 1910, c. 301, §§ 4, 5, post, §§ 896, 897.

A further provision of this section, "that the duties heretofore prescribed by law and performed by the chief clerks in the several Bureaus named shall hereafter devolve upon, and be performed by, the several deputy comptrollers, deputy auditors, deputy register, and deputy commissioner herein named," is also omitted as having become inoperative by the abolition of said offices of deputy comptrollers, deputy auditors, and deputy commissioner of customs, as stated above, and by the failure of Congress to make any appropriation for a deputy register.

And a proviso annexed to the section, that after January 1, 1876, "the appointments of this Department shall be so arranged as to be equally distributed between the several States of the United States, Territories, and the District of Columbia, according to population," is omitted, as superseded by a similar provision, applicable to all the Departments, contained in the Civil Service Act of Jan. 16, 1883, c. 27, § 2, post, § 3272.

Besides the officers specified in this section, provision was made, in other clauses which are omitted here, for chief clerks, chiefs of division, disbursing clerks, and other clerks of different classes and other employés. But the officers, clerks, and others, actually appointed or employed, and their respective salaries and other compensation, depend on the specific provisions made in the annual appropriation acts, each providing for the fiscal year next following; the employment or payment of others being forbidden by Act Aug. 5, 1882, c. 389, § 4, ante, § 249. Subsequent appropriation acts provided for officers, clerks, and employés, and for salaries different from those fixed by this section. The provisions for the fiscal year 1914 were by Act March 4, 1913, c. 142, § 1, 37 Stat. 751-763.

Subsequent provisions greatly affecting the organization of the Department, and the offices and salaries therein, changing the designations of offices, and adding to and modifying their duties and powers, abolishing certain offices, and transferring their duties and powers to others, and changing the system of accounting, were made by the Dockery Act of July 31, 1894, c. 174, §§ 323, post, §§ 402, 404, 408, 412, 413, 417, 420, 425-428, 433, 435–438.

The salary of the Secretary of the Treasury, having been increased from $8,000 to $10,000 by a provision of Act March 3, 1873, c. 226, § 1, incorporated into R. S. § 160, ante, § 234, was reduced to $8,000 by the repeal of so much of that act as increased the amount, by Act Jan. 20, 1874, c. 11, 18 Stat. 4. But the words of this section, fixing his salary at that sum, which

are inclosed in brackets here, "eight thousand dollars," were superseded by the provision that the compensation of the heads of Executive Departments who are members of the President's Cabinet shall be at the rate of $12,000 per annum each, made by Act Feb. 26, 1907, c. 1635, § 4, ante, § 36.

Besides the two Assistant Secretaries provided for by this section, an additional Assistant Secretary was authorized by a provision of Act July 11, 1890, c. 667, § 1, ante, § 351. Recent annual appropriations are for three Assistant Secretaries, at $5,000 each. The provision for the fiscal year 1914 was by Act March 4, 1913, c. 142, § 1, 37 Stat. 751.

The chief clerk, whose salary was fixed at $3,000 by this section, was to act as superintendent of the Treasury Building, and to be entitled therefor to an additional salary of $300 a year, by a provision of R. S. § 235, and a further provision thereof for clerks to assist him in superintending the building was repeated in this section. Recent appropriations for his compensation, including $300 as superintendent of Treasury Building, are $4,000, and, instead of said clerks, provision is made for an assistant superintendent of the building, at $2,500. The provisions for the fiscal year 1914 were by Act March 4, 1913, c. 142, § 1, set forth post, § 353.

Subsequent provisions relating to the Divisions of Loans and of Currency established by the above section, and other divisions, etc., in the Department, are set forth, post, §§ 355, 356.

The detail of a captain of the Revenue-Cutter Service, to be chief of the Division of Revenue-Cutter Service, was directed by a provision of Act July 31, 1894, c. 174, § 1, which was superseded by a provision for the appointment of a captain commandant, who shall act as chief of the Division of RevenueCutter Service, made by Act April 16, 1908, c. 145, § 1, post, § 5405.

For the Supervising Architect, recent appropriations are $5,000, and also provide for numerous officers, clerks, and employés in his office. The provisions for the fiscal year 1914 were by Act March 4, 1913, c. 142, § 1, 37 Stat. 752. And in addition to the authorizations and appropriations for that office otherwise made, the employment of an architectural designer, a structural engineering expert, and a heating, lighting and ventilating engineering expert, to serve in said office, to assist the Supervising Architect in connection with various matters described, was authorized by the public buildings act for said fiscal year 1914, Act March, 1913, c. 147, § 28, post, § 358. Appropriations are also made, in recent sundry civil appropriation acts, under the heading, "General Expenses of Public Buildings," for an additional salary of $1,000 for the Supervising Architect for the fiscal year. The provision therefor for the fiscal year 1914 was by Act June 23, 1913, c. 3, § 1, 38 Stat. 16.

Provisions for employment of certain technical experts to assist the Supervising Architect were made by the public buildings act for the fiscal year 1914, Act March 4, 1913, c. 147, § 28, post, § 358. A further provision, of a somewhat special and temporary nature, for the employment, in the office of the Supervising Architect, of technical services, in connection with the plans, specifications, and construction of the central heating and power plant provided for by the sundry civil appropriation act for the fiscal year 1914, was made by that act, Act June 23, 1913, c. 3, § 1, 38 Stat. 26.

Besides the specific appropriations in the annual legislative, executive, and judicial appropriation acts for officers, clerks and other employés in the office of the Supervising Architect, said acts made special provisions for each fiscal year from 1882 to 1909 for the employment of services of skilled draftsmen, civil engineers, etc., and such other services as the Secretary might deem necessary, in that office, to carry into effect the various appropriations for public buildings, and to be paid from such appropriations, the entire expenditures on that account for the fiscal year not to exceed a specified sum; the terms of such provisions and the amounts so limited varying from year to year. For each fiscal year from 1909 to 1912 appropriations for such services were made by the sundry civil appropriation acts, under the head “General Expenses of Public Buildings," to give effect to the provisions relating to appropriations for public buildings of Act May 30, 1908, c. 228, § 6. post, § 6795. But for the fiscal year 1913 specific appropriations for various technical and other officers, clerks, and employés, to be paid out of said appropriation in the sundry civil act for that year, were again included