| HISTORICAL AND REVISION NOTE |
| Revised Section | Source (U.S. Code | Source (Statutes at Large) |
| 331(a)(1)- (5) | 31:1027. | R.S. §257. |
| 31:1030. | Feb. 26, 1907, ch. 1635, §1(2d par. under heading "Treasury Department"), 34 Stat. 949. |
| 331(a)(6) | 31:757c(i)(last sentence). | Sept. 24, 1917, ch. 56, 40 Stat. 288, §22(i)(last sentence); added Apr. 11, 1943, ch. 52, §3, 57 Stat. 63; restated Apr. 3, 1945, ch. 51, §3, 59 Stat. 48. |
| 331(a)(7) | 31:725p(a)(last sentence). | June 26, 1934, ch. 756, §§17(a)(last sentence), 18(a)(last sentence), 48 Stat. 1230, 1231. |
| 31:725q(a)(last sentence). | |
| 331(b) | 31:757f. | Nov. 13, 1966, Pub. L. 89-809, §402, 80 Stat. 1590; Apr. 21, 1976, Pub. L. 94-273, §2(17), 90 Stat. 375. |
| 331(c) | 31:1029. | July 31, 1894, ch. 174, §15, 28 Stat. 210. |
| 331(d) | 31:1002(words between 4th and 5th semicolons) | R.S. §248(words between 4th and 5th semicolons). |
In subsections (a) and (c), the word "receipts" is substituted for "revenues" for consistency in the section and the revised title.In subsection (a)(1), the words "public receipts and public expenditures" are substituted for "receipts and expenditures of the Government" in 31:1030 for consistency in the section. The word "completed" is omitted as surplus. In clause (2), the words "First. A report on the subject of finance" in 31:1027 are omitted because of the restatement. The word "containing" is omitted as surplus. In clause (4), the words "Second. A report containing" are omitted because of the restatement. The words "prior fiscal year" are substituted for "during the year preceding" for consistency. In clause (5), the words "paid at the Treasury" are omitted as unnecessary. The 3d paragraph of section 257 of the Revised Statutes, providing for a report on rules and regulations of the Secretary of the Treasury on imported goods, wares, and merchandise, is omitted as obsolete because section 252 of the Revised Statutes, authorizing those rules and regulations, was repealed by the Act of February 27, 1877 (ch. 69, 19 Stat. 241). The 4th paragraph of section 257, providing for a report on amounts of hospital taxes collected from sick and disabled seamen, is omitted as obsolete because section 15 of the Act of June 26, 1884 (ch. 121, 23 Stat. 57), repealed the tax. In clause (7), the words "the Commissioners of the District of Columbia" (subsequently changed to "the Mayor of the District of Columbia" by section 422 of the District of Columbia Self-Government and Governmental Reorganization Act (Pub. L. 93-198 87 Stat. 790)) in 31:725p are omitted as unnecessary because of §448 of the District of Columbia Self-Government and Governmental Reorganization Act. The text of 31:725q(proviso) is omitted because of the restatement.In subsection (b)(1), before clause (A), the words "for the prior fiscal year" are substituted for "as of the close of the preceding September 30 (beginning with the report as of June 30, 1967)" to eliminate unnecessary words. In clause (C), the word "obligations" is substituted for "securities" for consistency in the revised title. Clause (D) is substituted for "and of each department, agency, and instrumentality thereof" for clarity.In subsection (c), the words "a report for the prior fiscal year on the total amount of public receipts and public expenditures" are substituted for "an accurate combined statement of the receipts and expenditures during the last preceding fiscal year of all public moneys" because of the restatement. The words "including those of the United States Postal Service" are omitted as unnecessary and superseded by 39:410.In subsection (d), the words "either House of Congress" are substituted for "either branch of the legislature" for clarity and consistency. The words "that House of Congress" are substituted for "the Senate or House of Representatives" for consistency and because of the restatement. The words "or which appertain to his office" are omitted as unnecessary because of subsections (a)-(c) of the section.