Section 1, R.S. Sec. 512; act Feb. 4, 1929, ch. 146, Sec. 1, 3, 45 Stat. 1147, establish a return office for filing returns of contracts made by Secretaries of War, Navy and Interior and appointed a clerk for this office. Section 2, R.S. Sec. 513, required clerk to file all returns. Section 3, R.S. Sec. 514, required clerk to keep an index book.

Section 4, R.S. Sec. 515, required clerk to provide certified copies of any returns for an established fee.

Section 4a, act Feb. 4, 1929, ch. 146, Sec. 1, 3, 45 Stat. 1147, transferred returns office to General Accounting Office and imposed duties relating thereto upon Comptroller General