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WAR DEPARTMENT
ADJUTANT GENERAL'S OFFICE.
Washington, June 19, 1866.

GENERAL ORDERS,}
No. 39.
The following Act of Congress is published for the information and government of all concerned:-
AN ACT to regulate and secure the safe keeping of public money entrusted to disbursing offices of the United States.

Be it enacted by the Senate and House of Representatives of the United States of America, Congress assembled, That from and after the passage of this act is shall be the duty of every disbursing office of the United States having any public money outrusted to him fir disbursement to deposit the same with the Treasurer or some one of the assistant treasurers of the United States, and to draw for the same only as it may be required for payments to be made by him in pursuance of how ; and all transfers from the treasury of the United States to a disbursing officer shall be by draft or warrant on the treasury of an assistant treasurer of the the United States: Provided. That in places where there is no treasurer nor assistant treasurer of the United States, the Secretary of the Treasury may, when he deems it essential to the public interest, specially authorize in writing, the deposit of such public money in any other public depository, or, in writing, authorize the same to be kept in any other manner, and under such rules and regulations as he may deem most safe and effectual to facilitate the payments to public creditors. 

Sec. 2. And be it further enacted. That if any disbursing officer of the United States shall deposit any public money entrusted to him in any place or any manner, except as authorized by law, or shall [[convert?]] to his own use in any way whatever, or shall [[loan?]] with or without interest, or shall for any purpose not prescribed by law withdraw from the treasurer or any assistant treasurer, or any authorized depository, or shall for any purpose not prescribed by law transfer or apply any portion of the public money entrusted to him, every such act shall be deemed and [[adjudged?]] an embezzlement of the money so deposited, converted, used, baned, withdrawn, transferred, or applied, and every such act is hereby declared a felony, and upon conviction there of shall be punished by imprisonment for a term not less than one year, nor more than ten years, or by fine not more than the amount embezzled nor [[crossed out ]] Less than one thousand dollars, or by both such fine and imprisonment, at the [[disenation?]] of the court.

Sec. [3.] And be it further enacted, That if any banker, broker, or any person, not an authorized depository of public money, shall knowingly receive from any disbursing officer, or collector of internal revenue, or other agent of the United States any public money on deposit or by way of loan or accommodation, with or without interest, or otherwise than a payment of a debt against the United States ; or shall use, transfer, convert, appropriate or apply any portion of the public money for any purpose not prescribed by law ; or shall counsel, aid, or abet any disbursing officer or collector of internal revenue or other agent in the United States in so doing, every such act shall be deemed and adjudged an embezzlement of the money so deposited, loaned, transferred, used, converted, appropriated, or applied ; and any president, cashier, teller, director, or other officer of any bank or banking [[?]] who shall vi
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olate any of the previsions of this act shall be deemed and adjudged guilty of embezzlement of public money, and punished as provided in section two of this act. 

Approved June 14, 1866.

BY ORDER OF THE SECRETARY OF WAR:
E.D. TOWNSEND,
Assistant Adjutant General.
OFFICIAL:
A.S. Kinmaus

Asst Adjutant. General.