Page:United States Statutes at Large Volume 40 Part 1.djvu/312

 SIXTY-F IF TH CONGRESS. Sess. I. Ch. 56. 1917. 293 "Sec. 2. That any certificates of indebtedness hereafter issued ,,d§’,'g§*fi°“‘°°°’*”d°”°‘ shall be exempt from all taxes or duties of the United States (but, tglxemggggt from in the case of certificates issued after September first, nineteen °S’m hundred and seventeen, only if and to the extent provided in connection with the issue thereof), as well as from taxation in any A mf { form by or under State, municipal, or local authority]; and that a gm§}§’§}’iBSuL‘f'Lt§[$§I sum not exceedin one—tenth of one {per centum of the amount of “°°°· any certificates oig indebtedness issue is hereby appropriated, out of any money in the Treasury not otherwise appropriated, to pay the expenses of preparing, advertising, and issuing the same." _ Mm ts Sec. 12. That the Secretary of the Treasury is authorized during rmv§f§ay¤¤fs°l?•`}°mh1t the war, whenever it shall aptgear that the public interests regliure *“8»°‘°-:°b’°°d· that any of the accounts of e Military Establishment be au 'ted at any place other than the seat of Government, to direct the Comptroller of the Treasury and the Auditor for the War Department to exercise, either in person or through assistants, the powers and perform the duties of their offices at ang place or places away from the seat of Govemment in the manner t at is or may be required by law at the seat of Government and in accordance with the provisions of this section. _ comptroller and Aw (a) That when the Secretary of the Treasury shall exercise the aim. authorit herein referred to, the (powers and duties of the said ,,,P§b,°“ comptroller and auditor, under an pursuant to the provisions of ¤¤{,<3¤i8’ m the Act of July thirty-first, eighteen undred and ninety-four, and P` all other laws conferring jurisdiction upon those officers, shall be exercised and performed m the same manner as nearly as practicable and with the same effect away from the seat of Government as they are now exercised and performed and have effect at the seat of Government, and decisions authorized by law to be rendered by the ,,,]{,§'“§ °,§s§,g;',’,§; comptroller at the request of disbursing officers may be ren ered ¤f!¤¤¤y¤- with the same effect by such assistants as may be authorized by him to (ieriorm that duty. Bm emma _) That when pursuant to this section the said comptroller and immamiilamciusm auditor shall perform their duties at a place in a foreign country, V°L ”·¥’·“‘"· the balances arising upon the settlement of accounts and claims of the Military Establishment shall be certified bivrthe auditor to the Division of Bookkeeping and Warrants of the easury Department as now rovided for the certification of balances by said auditor in Wasljim gton, and the balances so found due shall be final and conclusive upon all branches of the Government, except that ag person whose account has been settled or the commanding R vm an 0 cer of the Army abroad, or the comptroller may obtain a revision ° °° °w°d' of such settlement by the comptroller upon aipplication therefor » within three months, the decision to be likewise nal and conclusive and the differences arising upon such revision to be certified to and `stated by the auditor as now lprovided by law: Promkled, That {,`;"y'g’$,, on w,,m_ certificates of balances due may e transmitted to and paid by the wesproper disbursing officer abroad instead of by warrant: Provided fart er, That any person whose accoimt has een settled, or the ,,,§§“,,,"g”?l,,j",°*‘°”»°‘°·· Secretary of War, may obtain a reopening and review of any settle- ` ment made pursuant to this section upon application to the Comptroller of the Treasury in Washington within one year after the close of the war,  the action of the comptroller thereon shall be final Acamtrcmpmim and conclusive in the same manner as erein provided in the case of ““°'· a balance found due by the auditor. _ I (c) That the comptroller and auditor shall preserve the accounts,  :u·$ the vouchers and papers connected therewith, and the files of ‘“‘°” md °"'°"*“°‘ therroflices m the foreign country and transmit them to Washington within six months after the close of the war and at such earlier time as may be directed by the Secretary of the Treasury as to any or all accounts, vouchers, papers, and files. ·