Unrrnn STATES v. MoneAN. 49
the books of the treasury. Such credits were accordingly given him
by the treasurer, from time to time, from May, 1875, until Mr. Mor-
gan’s sudden death, in January, 1884.
Under the provisions of Rev. St. §§ 3620-3623, Mr. Morgan was
not authorized to draw, nor the treasurer to pay, from these appro- _
priations or credits, any sums other than those authorized by law,
on account of the appropriations respectively. Each sum placed to
his credit, under the warrants above referred to, constituted a specific
fund, which could not be legally appropriated to any other purpose
than that authorized by law. (
The accounts of Mr; Morgan were made up, from time to time, by
the accounting oflicers not the treasury, from the vouchers returned ·
to them by him, as respects each` fund. These accounts, from 1882
to 1884, cover 11 different appropriations, upon which, after his death,
a total deficit was ascertained, amounting to $16,860.07, for which
the defendants, as sureties, have been sued. In thevarious balances
struck before his death, from time to time, no account was taken of
any moneys that might be then remaining in the treasury undrawn
and applicable to these accounts. The balance as to each fund, as
it appears on the treasury accounts,rrepresents, therefore, only the
amount of the appropriation that appeared to be unexpended and then .
in Mr. Morgan’s hands. There is no evidence that any demand was
ever made upon him to pay over these balances, or to cover the same
into the treasury. In the final account, made up by the treasury of-
ficers after Mr. M0rgan’s death, however, credit was given to him for
what moneys were found remaining in his appropriations account
with the treasurer; and also for the sum of $5,873.83 cash found in
his safe, after nrst applying $1,27 9 to the account of passport moneys
and proceeds from the sales of Statutes, which his memorandum
showed to be due tothe government on the latter accounts for the cur-
rent month.
The evidence shows that Mr. Morgan did not deposit in his appro-
priations account with the treasurer any of the moneys received from
passports, or the sales of Statutes. The evidence indicates that his
practice was frequently to make use of the current passport moneys
in his hands to pay claims upon him as disbursing officer, instead or
drawing upon the specihc appropriation in the treasury account for
the latter purpose. Then, at the end of each month, he would draw
upon his account with the treasurer a check for the amount of money
received from passports and the sales of Statutes during the current
month, making this check payable also to the treasurer; and he
would send this check to the treasurer, with a letter stating that the
check was drawn in payment of passport moneys received by him for
the current month for deposit with the treasurer. The check, also,
on its face, showed the same purpose. These checks were thereupon
debited against Mr. Morgan in the appropriation account. The
amount of the checks for passport moneys thus debited against his
v.28F.no.1—4 ‘
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