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As many of the circular instructions cited in this Digest were either printed in a very limited quantity, or were not intended for general circulation throughout the Service, but were sent to certain consulates only (such as, to seaport consulates, or to consulates in certain countries or at certain places), it will not be possible for the Department of State to supply consulates with every circular instruction they may find lacking in their files; and indeed to many consulates to whom the Department did not deem it necessary to send such circular instructions the Digest will supply sufficient information.
ACCOUNTS AND RETURNS.
ment. Circulars, January 5 and November 13, 1899. Consular agencies. See also under Consuls compen
sated from fees.
accompany consul's account. Circular, August 26,
1898. Bond. Supervising principal consular officers are re
sponsible under their bonds for the acts of their agents, and in the settlement of their accounts at the Treasury they will be charged with all fees collected at their agencies and credited with the sums to which they and their agents are entitled. They should, for this reason, take from their agents such bond as they may deem necessary for their protection, as they are authorized to do under paragraph 45, Consular Reg
ulations. Circular, November 11, 1898. Forms 190 and 191 established. Form 190, accompanied
by forms 167 and 168, must be filled out and signed by the principal consular officer and transmitted by him to the Auditor for the State and other Departments with his quarterly accounts. Form 191 must be filled out, signed, and sent by the agent at the close of each quarter to the principal consular officer in whose district the agency is located, together with
Forms 167 and 168. Circular, November 11, 1898. Postage. Consular agents are entitled to reimburse
ment for postage on official correspondence, and such charges should be included by principal consular officer in account for contingent expenses, supported
by separate voucher. Circular, February 12, 1908. Receipts. Receipts showing that consular agents have
been paid the amounts claimed for services performed for American vessels and seamen should not be transmitted with the accounts of the principal
ACCOUNTS AND RETURNS—Continued.
officers. The amounts found due at the Treasury
Circular, November 11, 1898. Consular clerks. Quarterly accounts should be ren
dered to the State Department instead of to the Auditor for the State and other Departments. They should be in the name of the clerk rendering them, whether they receive their salaries from fees of consulates or draw drafts therefor. Drafts for salary should be drawn on
the Secretary of State. Circular, June 20, 1900. Consular courts. Consul should charge himself with
fees received and credit himself with such as he has paid out to defray the expenses of the court. Any surplus remaining is to be turned into the Treasury at the time of the rendering of account on the 30th of June of each year. Fines should be disposed of and accounted for in the same way. Quarterly return of marshals is not affected. Circular, August 1, 1900.
(Executive order, July 13, 1900.) Contingent-expense account. Allotment of specific maximum sums to individual con
sulates. Circular, June 24, 1905. Economy strictly enjoined. All expenditures not abso
lutely essential must be stopped at once. Accounts
November 8 and 16, 1905, and March 6, 1906.
“No Department of the Government shall expend,
or the destruction of property. All appropriations
month.' Circular, March 22, 1905. Currency, foreign, to be given in vouchers. While
the charge of the consular officer in his accounts for the amount paid by him should be the equivalent in United States money of the amount of the disbursement made, the voucher showing the disbursement should always express the kind and amount of foreign cur*rency disbursed. Circular, September 15, 1898. Duplicate accounts need not be transmitted to either the
Department of State or the Auditor. Circular, Decem
beril, 1907 Duplicate copies of accounts and vouchers should be
kept at consulates for use in case of loss or miscarriage of the originals. Circulars, January 13 and November 13, 1899.