DEBTS DUE BY OR TO UNITED STATES 1411 
independent establishment unless presented to it within one year 
from the date of the accrual of said claim. 
Section 1. [Act of December 28, 1922 (42 Stat., 1066).] That 
when used in this Act the terms “ department and establishment ” and 
* department or establishment ” mean any executive department or 
other independent establishment of the Government; the word 
‘ employee ” shall include enlisted men in the Army, Navy, and 
Marine Corps. 
Sec. 3. [det of December 28, 1922 (42 Stat., 1066).] That ac- 
ceptance by any claimant of the amount determined under the pro- 
visions of this Act shall be deemed to be in full settlement of such 
:laim against the Government of the United States. 
OFFSETS AGAINST JUDGMENTS AND CLAIMS AGAINST UNITED STATES 
[Act of March 3, 1875 (18 Stat., 481).] That when any final judg- 
ment recovered against the United States or other claim duly allowed 
by legal authority, shall be presented to the Secretary of the Treas- 
ury for payment, and the plaintiff or claimant therein shall be 
indebted to the United States in any manner, whether as principal 
or surety, it shall be the duty of the Secretary to withhold payment 
of an amount of such judgment or claim equal to the debt thus due to 
the United States; and if such plaintiff or claimant assents to such 
set-off, and discharges his judgment or an amount thereof equal to 
said debt or claim, the Secretary shall execute a discharge of the debt 
due from the plaintiff to the United States. But if such plaintiff, 
or claimant, denies his indebtedness to the United States, or refuses 
to consent to the set-off, then the Secretary shall withhold payment 
of such further amount of such judgment, or claim, as in his opinion 
will be sufficient to cover all legal charges and costs in prosecuting 
the debt of the United States to final judgment. And if such debt is 
not already in suit, it shall be the duty of the Secretary to cause legal 
proceedings to be immediately commenced to enforce the same, and 
to cause the same to be prosecuted to final judgment with all reason- 
able dispatch. And if in such action judgment shall be rendered 
against the United States, or the amount recovered for debt and costs 
shall be less than the amount so withheld as before provided, the 
balance shall then be paid over to such plaintiff by such Secretary 
with six per cent interest, thereon for the time it has been withheld 
from the plaintiff. 
PAYMENT OF JUDGMENTS AGAINST UNITED STATES TO BE MADE ON SETTLE. 
MENTS BY GENERAL ACCOUNTING OFFICE 
Section 1. [det of February 18, 1904 (33 Stat., 41).] And here- 
after in all cases of final judgments and awards rendered against 
the United States by the Court of Claims, and of final judg- 
ments rendered against the United States by the circuit * and 
district courts of the United States, payment thereof under ap- 
propriations made by Congress shall be made on settlements by the 
auditor** for the department or branch of the public service having 
jurisdiction over the subject matter out of which the claims arose. 
108 Circuit courts were abolished by Act of March 3, 1911 (36 Stat,, 
i). 
LI General Accounting Office. See note. * Budget and Accounting 
Act.” at the head of this chapter. 
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