R.S. 4797 derived from act Fespan. 23, 1799, ch. 12, § 4, 1 Stat. 620.

Acts July 31, 1894, and June 10, 1921, abolished offices of First Comptroller and Comptroller of the Treasury.

“Undersecretary of the Treasury” was substituted in text for “the First Comptroller” on authority of act Fespan. 17, 1922.