paragraph 9. department circular, dated January 19, 1913, copy inclosed, deposits are to be made with a local depositary to the credit of the general account of the Treasurer of the United States. The Treasurer of the United States in turn will place the same amount to your official credit, subject to your check. You will make disbursements by checks drawn on the Treasurer of the United States in the same manner as you have heretofore made disbursements by checks drawn on your local depositary. R. O. BAILEY, Assistant Secretary. Respectfully, DEPARTMENT OF THE INTERIOR, UNITED STATES LAND OFFICE, Chamberlain, S. Dak., February 3, 1913. COMMISSIONER GENERAL LAND OFFICE, Washington, D. C. SIR: Herewith is transmitted duplicate certificate of deposit No. 983, issued by my depositary, the Whitbeck National Bank, on February 1, 1913, for the sum of $75. This certificate is for moneys earned and applied on that date and offered for deposit to the credit of the Treasurer of the United States upon the accounts named in the certificate. It will be observed that the wording of said certificate has been modified by the bank and was, in the first instance, issued only in duplicate. This is due to the fact that the interpretation given by my depositary to Treasury Department Circular No. 5, dated January 9, 1913, and to circular dated January 18, 1913, does not agree with the interpretation we have given these eirculars. It was our understanding that these circulars related only to "disbursing accounts" and did not in any manner affect my accounts as "receiver of public moneys" or the method of depositing moneys in that account. If our interpretation is not correct, please advise promptly. Very respectfully, C. B. POWERS, Receiver. FEBRUARY 8, 1913. RECEIVER OF PUBLIC MONEYS, Chamberlain, S. Dak. SIR: Replying to your letter of the 3d instant, addressed to the Commissioner of the General Land Office, you are advised that Treasury Department Circular No. 5, dated January 9, 1913, makes no change in the form of certificates to be issued for deposits by you on account of sales of lands, fees, and commissions, etc. The Whitbeck National Bank of Chamberlain was in error when it changed the wording on the certificates referred to by you, and it has been advised of the construction to be placed upon the instructions contained in the department circular mentioned. Respectfully, R. O. BAILEY, Assistant Secretary. SECRETARY OF THE TREASURY, [Telegram.] BISMARCK, N. DAK., January 31, 1913. Washington, D. C.: Depositary here refuses to open two accounts so that moneys in the receiver's account and moneys in the disbursing agent's can be deposited to the credit of the treasurer and receiver and kept separately, so that checks can be drawn on the depositary by the receiver and payable to persons who are entitled to a refund of moneys paid in because not earned and payable to the Treasurer of the United States for moneys earned. If checks are not drawn on separate accounts, one signed as receiver and the other signed as disbursing agent, it will necessitate the opening and keeping of an independent set of books in this office if that the intention of the Treasury Department Circular No. 5, dated January 9, and circular of January 18. Please wire instructions at once. CHAS. T. STALEY, Receiver. [Treasury Department telegram.] WASHINGTON, February 7, 1913. COLLECTOR OF CUSTOMS, San Francisco, Cal.: Until otherwise directed by department, you should continue to deposit with subtreasury. CHARLES T. STALEY, BAILEY. [Treasury Department telegram.] WASHINGTON, February 1, 1913. Receiver, Bismarck, N. Dak.: Instruct depositary to transfer balance both accounts to general account treasurer, under paragraph 1, Circular 5. Treasurer will credit balances to you on his books. Draw checks on treasurer against said balances. BAILEY. DEPARTMENT OF THE INTERIOR, SECRETARY OF THE TREASURY, Washington, D. C. SIR: In re above quoted circular, instructions are requested. Question. Shall the funds received and placed in the account of "unearned fees and other trust funds " be treated as "daily receipts of the Government " and deposited to the credit of the Treasurer of the United States? The practice under previous instructions has been to deposit such funds to the credit of the receiver, and when earned or applied, to draw a check" for deposit to the credit of the Treasurer of the United States" and deposit such check to his account; or, if not earned or applied, to return the money by receiver's official check to the depositor. Awaiting instructions, I am, Very respectfully, Mr. HUGH SCOTT, HUGH SCOTT, Receiver. JANUARY 21, 1913. Receiver, United States Land Office, Guthrie, Okla. DEAR SIR: Replying to your communication of the 17th instant, addressed to the Secretary of the Treasury, you are advised that deposits to the credit of your "Unearned fees and other trust funds account are to be made in accordance with paragraph 7 of circular No. 5, dated January 9, 1913; that is, you will deposit money with your local depositary to the credit of the general account of the Treasurer of the United States as a transfer of funds, to be placed to your official credit with the Treasurer of the United States. will make your disbursements by check drawn on the Treasurer of the United States in the same manner as you now draw checks on your local depositary. Very truly, yours, You R. O. BAILEY, DEPARTMENT OF THE INTERIOR, SECRETARY OF THE TREASURY, UNITED STATES LAND OFFICE, Lemmon, S. Dak., January 16, 1913. Washington, D. C. SIR: Referring to Department Circular No. 5, 1913, I respectfully request to be advised if paragraph 7 of this circular would refer to my "unearned-fee" account as receiver of public moneys. Do the new regulations in any way change the present system of depositing my "unearned fees to my official credit with the First National Bank, Lemmon, S. Dak., which is my designated depositary? Respectfully, S. W. HUNTINGTON, Receiver of Public Moneys and Special Disbursing Agent. JANUARY 21, 1913. Mr. S. W. HUNTINGTON, United States Land Office, Lemmon, S. Dak. DEAR SIR: Replying to your communication of the 16th instant, addressed to the Secretary, you are advised that paragraph 7 of Treasury Department Circular No. 5, dated January 9, 1913, applies to your "unearned fee" as receiver of public moneys. By the method prescribed in paragraph 7 of Circular No. 5 (and in a supplementary letter which will be mailed to you within a day or two) deposits are to be made with a local depositary to the credit of the general account of the Treasurer of the United States. The Treas urer of the United States in turn will place the same amount to your official credit, subject to check. You will make disbursements by checks drawn on the Treasurer of the United States in the same manner as you have heretofore made disbursements by checks drawn on your local depositary. Very truly, yours, R. O. BAILEY, Mr. P. T. RENNICK, Collector of Internal Revenue, Peoria, Ill. JANUARY 23, 1913. SIR: Replying to your communication of the 17th instant, addressed to the Commissioner of Internal Revenue, with reference to department Circular No. 5, dated January 9, 1913, you are advised as follows: At the close of business on the 31st instant the balance standing to your official credit with your present depositary will be transferred to your official credit with the Treasurer of the United States without any action on your part. No certificates of deposit will be issued. Beginning on February 1 you should draw your checks on the Treasurer of the United States as provided by paragraph 5 of Circular No. 5. A supply of new checks has already been ordered for you and will be sent to you as soon as possible. Until the new checks are received, you should use your present checks, changing them to read "The Treasurer of the United States," as provided in paragraph 9 of Circular No. 5. Accountable warrants for funds advanced to you will not be mailed to you. The amount will be placed to your credit with the Treasurer of the United States and a certificate of deposit for such amount will be mailed to you by the Treasurer. Respectfully, Hon. R. E. CABELL, R. O. BAILEY, Assistant Secretary. TREASURY DEPARTMENT, Commissioner Internal Revenue, Washington, D. C. SIR: I have the honor to state that I am in receipt of department Circular No. 5, 1913, under date of January 9, signed by the honorable Secretary of the Treasury, advising me of certain changes in keeping my disbursing account, and the payment of the officers and employees therefrom. I would thank you to determine for me whether I have a proper comprehension of the new instructions: That on and after February 1, 1913, I shall receive a certificate of deposit in duplicate for any money remaining to my credit as disbursing officer, showing that said money has been deposited to the credit of the Treasurer of the United States, and that I shall mail at once the original certificate to the Treasurer; that on and after February 1 all checks shall be drawn on the Treasurer of the United States, and that checks so printed will be mailed to me, or in failure to receive them, I may use the present checks with the proper correction. Will you please forward to me by January 27 your largest size check book made under the new regulations? I issue on an average 150 checks a month, I should estimate. I am to keep my account, as I understand it, with the Treasurer of the United States, and not with any depositary after closing our present business on the first of the month. Will the warrant be handed directly to the Treasurer of the United States for the amount of our estimate and allowance each month, or will the warrant be mailed to me and then remailed to the treasurer? My understanding further is that I shall draw these checks for the various amounts due officers and employees, and that such checks will be cashed by any depositary, or by the treasurer or any assistant treasurer. I would thank you to inform me as to the handling of the warrant for the monthly allowance, and also to state when you will be able to send me the checks. Respectfully, yours, Mr. T. A. FIELD, R. T. RENNICK, Collector. JANUARY 30, 1913. Collector of Internal Revenue, Lexington, Ky. DEAR SIR: Replying to your communication of the 27th instant, relative to circular letter of the 23d instant, you are advised that it is contemplated that each disbursing officer shall furnish his verified signature to such active designated depositary banks in his locality as will probably receive a number of his checks for payment. As you appear to have supplied your signature to every active designated depositary in your district, that would seem to be all that is necessary. Very truly, yours, Hon. R. O. BAILEY, R. O. BAILEY, Assistant Secretary, TREASURY DEPARTMENT, INTERNAL REVENUE SERVICE, Lexington, Ky., January 27, 1913. Assistant Secretary of the Treasury, Washington, D. C. SIR: Acknowledging the receipt of your circular letter of January 23, 1913, to disbursing officers of the United States, I would respectfully ask to be informed as to whether or not I should furnish my signature to active depositary banks outside of this collection district. There are known to me officially only four such depositories, i. e., Lexington City National Bank, Fayette National Bank of Lexington, State National Bank of Frankfort, and State National Bank of Maysville. If it is necessary for me to file my signature with depositary banks other than those mentioned I will thank you if you will give me a list of such banks. Respectfully, COLLECTOR OF CUSTOMS, Beaufort, S. C. T. A. FIELD, Collector. FEBRUARY 10, 1913. SIR: Replying to your letter of the 6th instant you are advised that the First National Bank of Charleston, S. C., and the Merchants |