“ The Collector shall give bond to the United States, to be filed with the Secretary of the Treasury, in such sum as may be fixed by the Governor of the Panama Canal, conditioned for the faithful performance of his duties of collecting and disbursing all public moneys and honestly accounting without fraud or delay for the same, including moneys of the United States embraced in any special deposit account to be submitted to the Auditor for the War Department. ”

“ Such persons shall be given free access to all records and papers pertaining to the accounts under examination. Such persons shall be furnished free transportation going to and returning from the Isthmus, including meals while on the steamer, and shall be paid a per diem of four ($4.00) dollars from the day of sailing from the United States until return thereto, both dates inclusive, in lieu of subsistence and all other expenses. Such expenses shall be paid out of any appropriation for the Panama Canal that may be designated by the Governor, and which is applicable therefor. ”

“ Such persons shall make a report in triplicate, and certify and file the same as provided in section four hereof. If such persons disagree each shall make and file in the same manner as provided for the joint report in section four hereof a separate report as to the items upon which they disagree. ”