Guide to Federal Records

Records of the Accounting Officers of the Department of the Treasury


(Record Group 217)
1775-1927

OVERVIEW OF RECORDS LOCATIONS

Table of Contents

  • 217.1 ADMINISTRATIVE HISTORY
  • 217.2 RECORDS OF THE OFFICE OF THE REGISTER OF THE TREASURY
    1776-1923
  • 217.2.1 Records of the Receipts and Expenditures Division
  • 217.2.2 Records of the Note, Coupon, Currency, and Files Division
  • 217.3 RECORDS OF THE OFFICE OF THE FIRST COMPTROLLER 1791-1927
  • 217.3.1 General records
  • 217.3.2 Records of the Customs Division
  • 217.3.3 Records of the District of Columbia Division
  • 217.3.4 Records of the Division of Foreign Intercourse
  • 217.3.5 Records of the Division of Internal Revenue Accounts
  • 217.3.6 Records of the Division of Judiciary Accounts
  • 217.3.7 Records of the Public Debt Division
  • 217.3.8 Records of the Division of Public Lands
  • 217.3.9 Records of the Division of Territorial Accounts
  • 217.3.10 Records of the Division of Miscellaneous Accounts
  • 217.3.11 Records of the Division of Bonds, Contracts, and Powers of Attorney
  • 217.3.12 Records of the Assistant Comptroller, Paris, France
  • 217.4 RECORDS OF THE OFFICE OF THE SECOND COMPTROLLER 1794-1899
  • 217.4.1 General records
  • 217.4.2 Records of the Army Back Pay and Bounty Division
  • 217.4.3 Records of the Army Paymasters Division
  • 217.4.4 Records of the Army Pension Division
  • 217.4.5 Records of the Quartermaster Division
  • 217.4.6 Records of the Navy Division
  • 217.4.7 Records of the Indian Division
  • 217.4.8 Records of the Miscellaneous Claims Division
  • 217.5 RECORDS OF THE OFFICE OF THE COMMISSIONER OF CUSTOMS
    1789-1894
  • 217.5.1 Records of the Bookkeepers Division
  • 217.5.2 Records of the Customs Division
  • 217.5.3 Records of the Miscellaneous Division
  • 217.6 RECORDS OF THE OFFICE OF THE FIRST AUDITOR 1789-1912
  • 217.6.1 General records
  • 217.6.2 Records of the Customs Division
  • 217.6.3 Records of the Judiciary Division
  • 217.6.4 Records of the Public Debt Division
  • 217.6.5 Records of the Miscellaneous Division
  • 217.7 RECORDS OF THE OFFICE OF THE SECOND AUDITOR 1776-1920
  • 217.7.1 General records
  • 217.7.2 Records of the Bookkeepers Division
  • 217.7.3 Records of the Paymaster, Ordnance, and Medical Division
  • 217.7.4 Records of the Pay and Bounty Division
  • 217.7.5 Records of the Indian Division
  • 217.7.6 Records of the Mail and Property Division
  • 217.7.7 Records of the Archives Division
  • 217.8 RECORDS OF THE OFFICE OF THE THIRD AUDITOR 1775-1923
  • 217.8.1 General records
  • 217.8.2 Records of the Bookkeepers Division
  • 217.8.3 Records of the Army Pension Division
  • 217.8.4 Records of the Military Division
  • 217.8.5 Records of the Claims Division
  • 217.8.6 Records of the Indian Division
  • 217.8.7 Records of the Land, Files, and Miscellaneous Division
  • 217.9 RECORDS OF THE OFFICE OF THE FOURTH AUDITOR 1795-1922
  • 217.9.1 Records of the Bookkeepers Division
  • 217.9.2 Records of the General Claims Division
  • 217.9.3 Records of the Navy Pay and Pension Division
  • 217.9.4 Records of the Paymasters Division
  • 217.9.5 Records of the Record and Prize Division
  • 217.10 RECORDS OF THE OFFICE OF THE FIFTH AUDITOR 1801-1920
  • 217.10.1 General records
  • 217.10.2 Records of the Diplomatic and Consular Division
  • 217.10.3 Records of the Internal Revenue Division
  • 217.10.4 Records of the Division of Judicial Accounts
  • 217.10.5 Records of the Miscellaneous Division
  • 217.11 CARTOGRAPHIC RECORDS (GENERAL)

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217.1 ADMINISTRATIVE HISTORY

Finding Aids: William F. Sherman, comp., Inventory of the Records of the Accounting Officers of the Department of the Treasury, Inv. 14 (microfiche, 1987).

Related Records:

  • Record copies of publications of components of the Accounting Officers of the Department of the Treasury in RG 287, Publications of the U.S. Government.
  • Records of the Sixth Auditor (Auditor for the Post Office) among records of the Bureau of Accounts in RG 28, Records of the Post Office Department. Records of the U.S. Customs Service, RG 36.
  • Records of the Bureau of Accounts (Treasury), RG 39.
  • Records of the Treasurer of the United States, RG 50.
  • Records of the Bureau of the Public Debt, RG 53.
  • General Records of the Department of the Treasury, RG 56. Records of the Internal Revenue Service, RG 58.
  • Records of the U.S. Mint, RG 104.
  • Records of the Continental and Confederation Congresses and the Constitutional Convention, RG 360. Records of the General Accounting Office, RG 411.
Note: For a list of the Treasury Department offices of accounting officers that preceded the General Accounting Office, together with their dates of operation, SEE 411.1 Predecessor Agencies.

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217.2 RECORDS OF THE OFFICE OF THE REGISTER OF THE TREASURY
1776-1923

History: Established by the act creating the Treasury Department (1 Stat. 65), September 2, 1789, inheriting certain records and functions of the U.S. Government under the Articles of Confederation. Abolished, 1956. Responsibility for documenting the receipt and expenditure of public funds transferred to the Division of Bookkeeping and Warrants, established pursuant to the Dockery Act (28 Stat. 208), July 31, 1894. For history of this division, SEE RG 39.

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217.2.1 Records of the Receipts and Expenditures Division

Textual Records: Ledgers, 1776-1923. Indian ledgers, 1908-23, with index, 1909-19. Journals, 1776-99, 1869-97. Waste books, 1776-86. Blotters, 1782-1810. Daybooks, 1789-1894. Abstracts of receipts and expenditures of the United States, 1789-1889, with index, 1791-1889. Quarterly reports on commerce and navigation, 1852-53.

Microfilm Publications: M1014, M1015, T964.

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217.2.2 Records of the Note, Coupon, Currency, and Files Division

Textual Records: Registers of securities redeemed and destroyed, 1873-86. Warrants, 1801-1921. Abstract of warrants on the Treasurer, 1797-98.

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217.3 RECORDS OF THE OFFICE OF THE FIRST COMPTROLLER
1791-1927

History: Established as the Office of the Comptroller by the act creating the Treasury Department (1 Stat. 65), September 2, 1789, inheriting certain records and functions of the U.S. Government under the Articles of Confederation. Redesignated the Office of the First Comptroller by an act of March 3, 1817 (3 Stat. 367), with responsibility for civil expenditures only. Renamed the Comptroller of the Treasury by the Dockery Act (28 Stat. 205), July 31, 1894, consolidating the functions of the First and Second Comptrollers and the Commissioner of Customs. Abolished, effective July 1, 1921, by the Budget and Accounting Act of 1921 (42 Stat. 25), June 10, 1921, with functions transferred to the newly created General Accounting Office (GAO).

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217.3.1 General records

Textual Records: Letters sent, 1878-1921. Miscellaneous letters sent, 1802-95. Letters sent by the Deputy Comptroller, 1882-94. Letters received, 1801-1912. Register of letters and contracts received, 1872-90. Registers of correspondence, 1850-1915. Reports, 1849-67, with index, 1849-52. Records relating to decisions, 1819-1921, with index, 1904-21. Abstracts of military and Indian claims decisions, 1874-1900. Docket book on appeals, 1895-1919. Register of cases reported for suit, 1821-74.

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217.3.2 Records of the Customs Division

Textual Records: Letters sent, 1791-1849. Letters received, 1833- 40. Appointment letters, 1829-41. Register of customs appointments, 1842-60.

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217.3.3 Records of the District of Columbia Division

Textual Records: Letters sent, 1878-94. Letters received, 1878- 95.

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217.3.4 Records of the Division of Foreign Intercourse

Textual Records: Letters sent, 1868-95. Diplomatic and consular letters received, 1832-92. Registers to letters received, 1872- 95. Letters received from the Secretary of State, 1826-56. Letters received relating to payment of judgments awarded by the commissioners for the Alabama claims, 1886. Letters received relating to value of foreign coinage, 1857-61. Reports on operations of consulates, 1870-72. Abstracts and registers of consular accounts, 1865-99.

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217.3.5 Records of the Division of Internal Revenue Accounts

Textual Records: Letters sent, 1818-66.

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217.3.6 Records of the Division of Judiciary Accounts

Textual Records: Letters sent relating to delinquent accounts, 1820. Letters received, 1797-1917.

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217.3.7 Records of the Public Debt Division

Textual Records: Letters sent to commissioners of loans and bank officials, 1807-24. Registers of accounts for unpaid dividends, 1877-94; and of public debt accounts, 1851-66.

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217.3.8 Records of the Division of Public Lands

Textual Records: Letters sent, 1829-94. Letters received, 1815- 70. Records relating to land accounts, 1811-94, with indexes, 1879-94. Registers of accounts, 1839-94. Abstracts of accounts, 1801-1917. Reports of land accounts, 1823-42. Settled accounts of receivers and surveyors, 1811-94. Registers of surety bonds of land office officials, 1805-1913; and of bonds of deputy surveyors, 1822-90. Contracts and bonds of deputy surveyors, 1860-1906. Register of suits filed against delinquent land office officials, 1879-81.

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217.3.9 Records of the Division of Territorial Accounts

Textual Records: Letters sent relating to territorial expenses, 1854-94. Letters received, 1835-91. Registers of accounts for salaries and expenses of territorial officials, 1861-94.

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217.3.10 Records of the Division of Miscellaneous Accounts

Textual Records: Letters sent relating to the Philadelphia Centennial Exposition, 1874-77; and the World's Columbian Exposition, 1894. Abstract of bounty claims for capture of slave ships, 1859-71. Register of miscellaneous accounts, 1884-86. Comptroller's decision on settlement of the claim of the Bank of the United States against the United States, 1847.

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217.3.11 Records of the Division of Bonds, Contracts, and Powers of Attorney

Textual Records: Registers of bonds, contracts, and proposals, 1798-1909. Index to civil and military contracts, 1922-26. Civil contracts, 1800-1911, 1878-1927. Indian contracts, 1894-1922. Panama Canal contracts, 1904-22. Military contracts, 1894-1926, with indexes.

Architectural and Engineering Plans (81 items): Blueprints of Freedmen's Hospital and other buildings on the Howard University campus (63 items) and U.S. Pension Office Building (18 items), 1909-10. SEE ALSO 217.11.

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217.3.12 Records of the Assistant Comptroller, Paris, France

Textual Records: Correspondence relating to the operations of the Paris Bureau, 1918-20. Decisions, 1918-19.

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217.4 RECORDS OF THE OFFICE OF THE SECOND COMPTROLLER
1794-1899

History: Established by an act of March 3, 1817 (3 Stat. 366), to relieve the Office of the Comptroller of the responsibility for settling military accounts and claims. Abolished, effective October 1, 1894, by the Dockery Act (28 Stat. 205), July 31, 1894, with functions transferred to the Office of the Comptroller of the Treasury (SEE 217.3).

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217.4.1 General records

Textual Records: Administrative letters sent, 1887-94. Letters received, 1813-95. Registers of letters and papers received, 1847-95. Circulars and decisions, 1861-93. Registers of transcripts of accounts reported for suit, 1809-87; and of settled accounts, 1837-50.

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217.4.2 Records of the Army Back Pay and Bounty Division

Textual Records: Letters, endorsements, and decisions sent, 1872- 95. Registers of accounts and claims, 1885-94.

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217.4.3 Records of the Army Paymasters Division

Textual Records: Letters sent, 1860-94. Registers of accounts and claims, 1817-94.

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217.4.4 Records of the Army Pension Division

Textual Records: Letters sent, 1880-94. Letters received, 1819- 42. Laws, regulations, and decisions, 1854-82. Registers of pension accounts and payments, 1811-94.

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217.4.5 Records of the Quartermaster Division

Textual Records: Letters sent, 1886-94. Registers of accounts and claims, 1865-94. Abstracts of actions taken on accounts and claims, 1864-70. General index to contracts, 1862-89. General registers of bonds, contracts, and leases, 1817-94. Military contracts and leases, including navy contracts, 1794-1894. Abstracts of contracts and leases, 1877-85. Indian contracts, 1820-94.

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217.4.6 Records of the Navy Division

Textual Records: Letters sent, 1888-94. Registers of accounts and claims, 1822-94. Index to settled claims, 1855-99.

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217.4.7 Records of the Indian Division

Textual Records: Letters sent, 1875-95. Letters received, 1875- 82. Chickasaw ledger, 1834-68. Requisitions and warrants issued under the Chickasaw treaties, 1836-49. Registers of warrants, 1823-68. Registers of accounts and claims, 1834-94.

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217.4.8 Records of the Miscellaneous Claims Division

Textual Records: Letters sent, 1817-94. Registers of quartermaster and miscellaneous accounts and claims reported by the Third Auditor, 1817-94. Abstracts of differences in settlement of accounts of disbursing agents for the Freedmen's Bureau, 1866-82; and of payments to colored troops, 1867-74. Miscellaneous records relating to horse claims, 1886-92.

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217.5 RECORDS OF THE OFFICE OF THE COMMISSIONER OF CUSTOMS
1789-1894

History: Established by an act of March 3, 1849 (9 Stat. 396), to perform duties formerly assigned to the First Comptroller relating to settlement of customs, revenue-cutter, lighthouse, and marine hospital accounts. Abolished, effective October 1, 1894, by the Dockery Act (28 Stat. 205), July 1, 1894, with functions transferred to the Office of the Comptroller of the Treasury (SEE 217.3).

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217.5.1 Records of the Bookkeepers Division

Textual Records: Registers of miscellaneous accounts, 1853-94. Abstracts of construction accounts, 1853-94.

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217.5.2 Records of the Customs Division

Textual Records: Letters sent, 1849-94. Registers of customs accounts, 1846-94. Abstracts of accounts, 1855-94. Statements of official emoluments and expenses of customs, 1814-44. Quarterly reports to the solicitor of the Treasury, 1845-50. Register of cases reported for suit, 1875-93. Consular dispatches, 1863-64. Register of receipt and disposition of certificates of deposit, 1864-65.

Microfilm Publications: M497, M498.

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217.5.3 Records of the Miscellaneous Division

Textual Records: Letters sent, 1849-94. Letters received, 1789- 1892. Abstracts of decisions, ca. 1790-1851. Oaths of office of customs and other officials, 1856-94, and registers of oaths of office, 1865-94. Registers of claims against the revenue, 1847- 69.

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217.6 RECORDS OF THE OFFICE OF THE FIRST AUDITOR
1789-1912

History: Established as the Auditor by the act creating the Treasury Department (1 Stat. 65), September 2, 1789, inheriting certain records and functions of the U.S. Government under the Articles of Confederation. Redesignated First Auditor, with responsibility only for Treasury Department accounts, by the act creating four additional auditors and an additional comptroller (3 Stat. 366), March 3, 1817. Renamed the Office of the Auditor for the Treasury Department by the Dockery Act (28 Stat. 206), July 31, 1894. Abolished, effective July 1, 1921, by the Budget and Accounting Act of 1921 (42 Stat. 25), June 10, 1921, with functions transferred to the GAO.

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217.6.1 General records

Textual Records: Registers of letters and accounts, 1842-1912. Copies of decisions, 1895-1903.

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217.6.2 Records of the Customs Division

Textual Records: Letters sent, 1830-1910. Letters received, 1895- 1909. Letters and reports on customhouse bonds, 1823-37, and registers, 1821-43. Settled customs accounts and claims, 1837-94 (3,424 ft.), with abstracts, 1814-37; registers, 1837-94; and audit reports on claims, 1837-50. Records relating to customs activities in Puerto Rico, consisting of registers of accounts received, 1899-1900; of vessel arrivals, 1900; and of entries of merchandise, 1900. Settled miscellaneous customs accounts and claims, 1872-94 (630 ft.). Registers of accounts for expenses of the Life-Saving Service, 1873-1900. Audit reports on lighthouse, judiciary, and marine hospital accounts, 1853-88, with registers, 1853-95.

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217.6.3 Records of the Judiciary Division

Textual Records: Letters sent, 1893-94. Accounts for expenditures for prisoners in the War of 1812, 1812-16. Emolument returns for district attorneys, clerks of courts, and marshals, 1842-1907. Register of accounts for rental of courtrooms, 1892-94.

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217.6.4 Records of the Public Debt Division

Textual Records: Letters sent, 1830-1906. Register of letters sent and papers received, 1880-1910. Memorandums and reports, 1794-1850. Record of securities sold, 1866-71. Audit reports, 1789-1837. Registers, 1864-94. Settled public debt accounts, 1812-91. Abstracts, 1866-85.

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217.6.5 Records of the Miscellaneous Division

Textual Records: Letters sent, 1801-1911. Registers, 1847-1911. Audit reports on accounts and claims, 1801-88, with registers, 1790-1894. Settled miscellaneous Treasury accounts, 1790-1894 (8,300 ft.).

Microfilm Publications: M235, M520, T899.

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217.7 RECORDS OF THE OFFICE OF THE SECOND AUDITOR
1776-1920

History: Established as the Office of the Accountant for the War Department by an act of May 8, 1792 (1 Stat. 279), to settle army and Indian accounts and claims. Abolished by an act of March 3, 1817 (3 Stat. 366), and superseded by the Office of the Second Auditor. Renamed the Office of the Auditor for the War Department by the Dockery Act (28 Stat. 206), July 31, 1894. Abolished, effective July 1, 1921, by the Budget and Accounting Act of 1921 (42 Stat. 25), June 10, 1921, with functions transferred to the GAO.

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217.7.1 General records

Textual Records: Register of employees, 1817-1900. Index to Decisions of the Comptrollers of the Treasury, 1884-1914. Decisions relate to payment for supplies and equipment, medical care of servicemen, operations of the Soldiers Home, transportation, accounts of disbursing officers, and general governmental accounting practices.

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217.7.2 Records of the Bookkeepers Division

Textual Records: Revolutionary War ledgers, 1779-81. Ledgers for the Accountant of the War Department, 1792-1817. General ledgers, 1816-68. Paymasters' ledgers, 1864-1908. Auxiliary ledgers, 1855- 1912. Indian ledgers, 1867-1907. Miscellaneous ledgers, 1868-95. Journals, 1776-93. Journals of the Accountant for the War Department, 1792-1817. Journals of the Second Auditor, 1816-68. Paymasters' journals, 1864-1908. Indian journals, 1867-94. Miscellaneous journals, 1868-1906. Claims journals, 1866-74. Registers of warrants, 1795-1821. Registers of Indian requisitions, 1849-94. Register of credit requisitions, 1890-94.

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217.7.3 Records of the Paymaster, Ordnance, and Medical Division

Textual Records: Abstract of officers' accounts, 1788. List of accounts settled by the accountant for the War Department, 1833. Register of warrants issued and redeemed, 1796-1815. Registers of paymasters' accounts, 1865-1911. Record of paymasters' settlements, 1861-83. Paymasters' abstracts, 1861-82. Register of settled accounts of disbursing officers. 1868-85. Registers of payments to army units, 1813-96. Roster of officers and regular army units serving in the Mexican War, 1845-50. Records of bounty due recruits, 1795-96. Registers of payments to discharged soldiers, 1863-65; and colored troops, 1863-68. Abstracts, 1817- 20, and registers of payments to officers, 1862-65, with index. Records of payments to paroled and exchanged prisoners, 1863-65; prisoners of war, 1863-65; and the Cuban army, 1899. Record of militia officers' pay at camps and garrison schools, 1911-16. Registers of draft rendezvous accounts, 1864-65, with index. Ledgers of money deposited, 1864-65. Registers of deposits by soldiers, 1875-80; and of local bounty certificates, 1866-79. Hospital blotter, 1815-17. Registers of paymasters' settlements for hospitals and other units, 1861-1904. Registers of payments to officers in charge of hospitals and other units, 1855-67, and to surgeons and acting assistant surgeons, 1898-1908. Registers of payments to civil employees, 1835-41; and to officers in military reconstruction districts, 1867-69. Record of payment to employees in military reconstruction districts, 1869-71. Register of payments and record of expenses of the military district of Texas, 1867-71. Letters sent by Charles E. Morse, secretary for civil affairs in the headquarters for the military reconstruction district of Texas, 1870. Register of payments to witnesses and others, 1893-96.

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217.7.4 Records of the Pay and Bounty Division

Textual Records: Digest of decisions affecting the work of the division, 1871-95. Abstracts of settlements, 1816-36. Registers of settled claims, 1817-1900, and of bounty claims, 1857-70. Records relating to claims, 1832-62. Registers of payments to U.S. Colored Troops, 1867-85; and of claims of U.S. Colored Troops, 1879-99. Registers of referred claims, 1864-68. Disallowed claims of U.S. Colored Troops, sutlers, and laundresses, ca. 1862-94. Registers of claims of soldiers from volunteer units, 1898-99. Numerical registers of Treasury certificates paid, 1862-99. Registers of settled accounts and claims, 1861-88; of miscellaneous settlements, 1863-1915; and of private medical claims, 1863-84. Abstract of settled accounts of disbursing officers for the Freedmen's Bureau, 1874-82.

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217.7.5 Records of the Indian Division

Textual Records: Letters sent, 1836-93. Letters received, 1836- 83. Lists of Indian agents, agencies, and schools, 1862-96. Register of bonds of Indian agents and disbursing officers, 1843- 90. Registers of Indian agents' accounts, 1817-99. List of Indian settlements, 1881-85. Register of suits against Indian agents, 1875-94. Records of awards and payments to Indian tribes, 1831- 85. Journals of supplies for the Indian service, 1884-94. Registers of claims for Indian supplies, 1887-94. Registers of goods transported to Indian agencies, 1888-94. Record of goods transported by wagon, 1891-92. Transportation record, 1893-94.

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217.7.6 Records of the Mail and Property Division

Textual Records: Letters sent, 1795-1899. Letters received, 1778- 1817, 1894-98, with registers, 1818-99.

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217.7.7 Records of the Archives Division

Textual Records: Paymasters' accounts, 1777-81. Account book for expenses of Capt. Aaron Ogden's company of the 1st New Jersey Regiment, 1782. Indexes to letters and settled claims for Revolutionary War service, 1828-35. Audit reports on Revolutionary War claims, 1828-35, with register. Settled accounts for Revolutionary War claims, 1828-31. Vouchers for payments of Revolutionary War claims, 1829-34, with register, 1831-34. Claims filed by Revolutionary War veterans, 1828-35. Registers of pay certificates issued in settlement of Revolutionary War claims, 1829-35. Audit reports on military accounts and claims, 1795-1817. Settled accounts of army paymasters, 1815-61 (2,060 ft.). Muster rolls and payrolls, 1815- 66 (625 ft.). Selected original muster rolls and payrolls, 1861- 67 (313 ft.), with registers. Settled accounts and claims, 1817- 94 (1,850 ft.). Settled Indian accounts and claims, 1794-1894 (3,600 ft.). Claims settled under the Chickasaw Treaty, 1833-71. Cotton and cottonseed case files, 1918-20. Rosters of California and Texas volunteers in the Mexican War, 1846-48. Registers and records relating to pay of volunteer, special, and militia units during the Civil War, 1861-71. Registers and record of payments to officers and enlisted men from volunteer units, 1836-73. Index to officers of volunteer units, ca. 1861-65. Selected list of personnel of volunteer military units, ca. 1863-65.

Microfilm Publications: T135.

Map (1 item): Separated from the settled Indian accounts and claims records described above, and consisting of a map, submitted in support of claim 8568, showing Cherokee land, 1823. SEE ALSO 217.11.

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217.8 RECORDS OF THE OFFICE OF THE THIRD AUDITOR
1775-1923

History: Established as the Office of the Additional Accountant for the War Department by an act of April 29, 1816 (3 Stat. 322), to settle all accounts relating to the War of 1812. Superseded pursuant to an act of March 3, 1817 (3 Stat. 366), by the Office of the Third Auditor, which had responsibility for settling subsistence and quartermaster accounts and all other accounts of the War Department not assigned to the Second Auditor. Redesignated the Auditor for the Interior Department by the Dockery Act (28 Stat. 206), July 31, 1894, assuming the Indian functions of the Second Auditor and the pension functions of the Second and Fourth Auditors, while all other functions formerly exercised by the Third Auditor were transferred to the Auditor for the War Department. Abolished, effective July 1, 1921, by the Budget and Accounting Act of 1921 (42 Stat. 25), June 10, 1921, with functions transferred to the GAO.

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217.8.1 General records

Textual Records: Registers of letters and claims received and referred to divisions for reply, 1892-1908. Reports to the President by the Committee on Department Methods maintained in the Office of the Auditor for the Interior Department, 1905.

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217.8.2 Records of the Bookkeepers Division

Textual Records: Ledgers, 1817-1903, with indexes. Journals, 1817-99. Journals of Indian agents, 1897-1908. Warrant blotters, 1815-17, with index, 1816-17, and registers, 1817-22. Registers of Indian requisitions, 1898-1903. Registers of pension requisitions, 1849-94. Abstracts and registers of settlements of accounts, 1817-94.

Microfilm Publications: T718.

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217.8.3 Records of the Army Pension Division

Textual Records: Letters sent, 1838-1900. Registers of pension letters sent and received, 1866-1904. Circulars and decisions, 1877-1912. Registers and abstracts of settlement of pension accounts and claims, 1789-1913. Pension reports, 1818-69.

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217.8.4 Records of the Military Division

Textual Records: Letters sent, 1854-96. Registers of letters received, 1874-95. Registers of quartermasters' accounts settled, 1836-86. List of officers of the Quartermaster Department, 1841- 61. List of property of the Quartermaster Department seized by the Confederate States of America, 1861.

Charts (2 items): U.S. east and gulf coasts, annotated, 1827-37. SEE ALSO 217.11.

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217.8.5 Records of the Claims Division

Textual Records: Letters sent, 1817-94, with register, 1866-71. Letters received, 1810-1900. Registers of letters and claims received, 1816-99. Correspondence, reports, settled claim files, abstracts of claims, registers, indexes, and other records of the R.B. Lee Commission, 1816-57; Davis-Holt-Campbell Commission, 1861-63; and Steadman Board of Claims, 1863-64. Records relating to the settlement of accounts and claims of individuals arising from the Revolutionary War, War of 1812, Indian wars, and Civil War, including claim files, 1775-1888; registers of claims, 1816- 92; adverse reports on claims, 1824-66; abstracts of horse claims, 1846-65; horse claim award certificates, 1837-66; docket books, 1847-1913, with index, 1847-97; and related indexes, 1837- 95.

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217.8.6 Records of the Indian Division

Textual Records: Letters sent, 1895-97. Digest of decisions relating to Indian matters, 1894-1902. Registers of Indian claims, settlements, and bonds and accounts of agents, 1817-1923. Annuity payrolls, allotment rolls, and records of payments to Indian allottees and tribes, 1891-1915. Journals of supplies for the Indian Service, 1895-1906. Record of goods transported by wagon, 1898-99. Transportation record, 1899-1900. Registers of Indian leases, 1895-1905.

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217.8.7 Records of the Land, Files, and Miscellaneous Division

Textual Records: Letters sent, 1894-99. Letters received, 1809- 1907, with registers, 1894-1908. Registers of accounts and claims relating to public lands, 1894-1917. Registers of bounty land cases, 1836-79. Settled accounts and claims, 1817-97 (4,760 ft.). Audit reports, 1817-36, with index, 1817-20. Certificates of settlement, 1817-94. Receipts for moneys advanced, 1793-1855. Settled accounts of Indian agents, 1894-1923 (10,000 ft.). Settled Indian claims, 1907-23 (1,295 ft.). Miscellaneous public land accounts, 1895-1907. Accounts of receivers of public moneys for sale of Indian lands, 1907-20. Settled accounts of pension agents, 1813-99 (5,000 ft.). Selected final payment vouchers, 1818-64 (550 ft.). Quarterly abstracts of pensions paid by pension agencies, 1818-1907. Settled accounts, 1816-65. Applications for payment of checks issued to deceased pensioners, 1889-1919. Miscellaneous pension accounts and claims, 1819-78. Quartermasters' abstracts, 1854-80. Civilian employees' payrolls, 1862-64. Settled case files for claims approved by the Southern Claims Commission, ca. 1871-80. Records relating to settlement of the Texas debt, 1850-70. Records of the Whipple Survey, 1853-55, and of the Wheeler Survey, 1873-75. Miscellaneous claims, ca. 1835-1900. State claims for war expenses, 1778-1905. Register of miscellaneous settlements, 1900-5. Register of passenger transportation, 1895-1900.

Microfilm Publications: M1745, M1746.

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217.9 RECORDS OF THE OFFICE OF THE FOURTH AUDITOR
1795-1922

History: Established in the Navy Department as the Accountant for the Navy, by an act of July 16, 1798 (1 Stat. 610), to settle all accounts relating to the Navy Department. Superseded by the Office of the Fourth Auditor in the Treasury Department pursuant to an act of March 3, 1817 (3 Stat. 366). Redesignated the Auditor for the Navy Department by the Dockery Act (28 Stat. 207), July 31, 1894, with its functions relating to the settlement of naval pension accounts transferred to the Auditor for the Interior Department (SEE 217.8). Abolished, effective July 1, 1921, by the Budget and Accounting Act of 1921 (42 Stat. 25), June 10, 1921, with functions transferred to the GAO.

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217.9.1 Records of the Bookkeepers Division

Textual Records: Ledgers, 1798-1901, with indexes, 1798-1921. Journals, 1798-1894.

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217.9.2 Records of the General Claims Division

Textual Records: Certificates of settled accounts, 1800-1907, with index, 1817-24. Certificates of settlement of claims, 1831- 82. Abstracts of letters, 1860-1908; and of accounts of officers of the Freedmen's Bureau, 1874-82. Registers of claims, 1863-95; and of indemnity claims settled, 1864-99.

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217.9.3 Records of the Navy Pay and Pension Division

Textual Records: Registers of allotments, 1838-1900, with indexes, 1886-1900. Certificates of settlements of pension accounts, 1824-70. Record of pension payments, 1859-1901. Indexes to pension agents' accounts, 1816-95. Abstract of pension agents' reports, 1864-83.

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217.9.4 Records of the Paymasters Division

Textual Records: Letters sent, 1835-75, with index, 1860-67. Registers of letters sent, 1869-1910, and letters received, 1906- 10. Certificates of settlements of Marine Corps accounts, 1855- 69, and of paymasters' accounts, 1872-77. Indexes to navy paymasters' accounts, 1798-1896; and to navy pay agents' accounts, 1798-1908. Quarterly abstracts of navy pay accounts, 1827-1922.

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217.9.5 Records of the Record and Prize Division

Textual Records: Letters sent, 1800-96, with registers, 1861-98, and indexes, 1859-64. Letters received, 1795-1897, with registers, 1836-98. Settled accounts of navy paymasters and pay agents, ca. 1798-1915 (4,400 ft.). Settled miscellaneous accounts and claims, 1817-1911 (700 ft.). Indexes to ships and stations, 1798-1907. Registers of personnel actions affecting the status of naval officers, 1861-1902. Service records of navy enlisted men and warrant officers, 1825-92. Muster rolls and pay and receipt rolls for ships and shore units, 1820-98, with card index, 1828- 1907. Record of persons entitled to extra pay for service in the Mexican War, ca. 1842-55. Register of court-martial sentences, 1871-78. Prize lists, 1862-65, with indexes, 1862-73. Abstracts of prize accounts, ca. 1815-98. Certificates of settlement of prize claims, 1863-84. Registers of prize claims paid, 1875-1903. Lists of persons omitted from prize lists, 1862-73.

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217.10 RECORDS OF THE OFFICE OF THE FIFTH AUDITOR
1801-1920

History: Established by an act of March 3, 1817 (3 Stat. 366), with responsibility for settling the State and Post Office Departments accounts, as well as some accounts relating to Indian affairs, and those relating to lighthouses and internal revenue. Post Office accounts assigned to Office of the Sixth Auditor, created by an act of July 2, 1836 (SEE RG 28). Office of the Fifth Auditor renamed the Office of the Auditor for the State and Other Departments by the Dockery Act (28 Stat. 207), July 31, 1894, with responsibility for settlement of accounts for the State and Justice Departments and other accounts not otherwise specifically assigned by the act. Abolished, effective July 1, 1921, by the Budget and Accounting Act of 1921 (42 Stat. 25), June 10, 1921, with functions transferred to the GAO.

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217.10.1 General records

Textual Records: Miscellaneous letters sent, 1817-69. Miscellaneous settled accounts and claims, 1817-51, with register, 1839-59. Audit reports, 1839-59. Index to audit reports on miscellaneous accounts and claims, 1817-48. Copies of vouchers for disbursements for subsistence of destitute American seamen at London, 1816-19. Journal of the American and British commissioners appointed under the Treaty of Ghent, 1816-27. Payrolls of employees in the Fifth Auditor's Office, 1817-1900.

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217.10.2 Records of the Diplomatic and Consular Division

Textual Records: Letters sent, 1869-96. Letters received, 1856- 58, with registers, 1883-1909. Registers of diplomatic and consular accounts, 1854-1914. Audit reports on accounts, 1854-95. Registers of accounts, 1868-1909; and of received fees, 1857-82. Record of action taken by the Court of Commissioners for the Alabama claims, 1874-85. Record of consular emoluments, 1882-87. Abstracts of fees, compensation, and contingent expenses of consulates, 1877-99. Digest of Comptroller and other decisions applicable to the Office of the Auditor for the State and Other Departments, 1909. Decisions, opinions, and precedent rulings on matters affecting States, U.S. Government agencies, Congress, cClaims concerning the Indian Wars, enforcement of the Chinese Exclusion Act, French Spoliation Claims, and diplomatic and consular officers. Formal decisions and letters addressed to the Secretary of State on matters affecting the salary of diplomatic and consular officials, employment of clerks, and transportation of goods. Also included are decisions concerning the British Claims Arbitration Tribunal, payment of the Chinese indemnity, various international commissions, and the opium trade.

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217.10.3 Records of the Internal Revenue Division

Textual Records: Letters sent, 1869-94. Registers of letters and accounts received, 1862-76. Miscellaneous records relating to deposit of direct taxes before 1817, 1801-24. Abstracts of internal duties imposed by revenue collectors, 1815-16. Ledgers, account books, and other records relating to the collection of Civil War direct taxes in AL, AR, FL, GA, LA, MS, NC, SC, TN, TX, and VA, 1855-93.

Microfilm Publications: T227.

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217.10.4 Records of the Division of Judicial Accounts

Textual Records: Letters sent, 1894-99. Registers of letters received, 1895-1920. Registers of settled accounts of the disbursing clerks of the Justice Department, 1899-1906. Unprinted decisions of the Comptroller of the Treasury relating to U.S. Marshals, the Attorney General, disbursing agents, clerks, U.S. Courts, and miscellaneous, 1894-1920. Digest of decisions, opinions, and precedents.

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217.10.5 Records of the Miscellaneous Division

Textual Records: Letters sent, 1883-98. Registers of letters received, 1884-1911. Audit reports on accounts and claims, 1860- 94. Registers of accounts received, 1870-1904. List of Internal Revenue agents and inspectors, n.d. Settled accounts of the Commissioner of Internal Revenue, 1891-92. Settled territorial judicial accounts, ca. 1894-1911 (500 ft.).

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217.11 CARTOGRAPHIC RECORDS (GENERAL)

SEE Map UNDER 217.7.7. SEE Charts UNDER 217.8.4. SEE Architectural and Engineering Plans UNDER 217.3.11.


Bibliographic note: Web version based on Guide to Federal Records in the National Archives of the United States. Compiled by Robert B. Matchette et al. Washington, DC: National Archives and Records Administration, 1995.
3 volumes, 2428 pages.

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