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TABLE OF CONTENTS.

Page

Report by
rency
Report by
Report by
Report by
Report by
Report by
Report by
Report by
Report by
Report by

Mr. Woodbury on the Finances and Cur-.
Mr. Woodbury on the Finances
Mr. Woodbury on the Finances
Mr. Woodbury on the Finances
Mr. Woodbury on the Finances
Mr. Ewing on the Finances
Mr. Forward on the Finances
Mr. Forward on the Finances
Mr. Spencer on the Finances
Mr. Bibb on the Finances




Sept., 1837
Dec., 1837
Dec., 1838
Dec., 1839
Dec., 1840
June, 1841
Dec., 1841
Dec., 1842
Dec., 1843
Dec., 1844

1
89
175
231
351
437
461
485
597
649

EEPORT ON THE FINANCES.
BECEMBER, 1842.

TREASURY DEPAkTMENT, I)ecem6er 15, 1842.
SiiR: In obedience to the directions of the act of Cbngress ofthe 10th
of May, 1800, entitled, .*' An act.supplementary to the act entitled ' An
act to establish the Treasiiiy Department,'"• and an, act entitled " An
act to establish the fiscal year," &c., approved.the 26th August, 1842,
the Secr^ary of the Treasury respectfully submits .the following report:

I. OF THE PUBLIC REVENUE AND EXPENDITURE.

The balance in the Treasuiy on tlie 1st Januaiy, 1842, (exclusive of
the amount ,deposited with the States, trust funds, and indemnities,)
was..:..
..:......:...,..:....:
....
$230,483 68
The. receipts intp. the Treasmy during thie first three
quarters of thepresent year, amourit to. $26,616,593 78
• : V I Z :

' •

' • , . ' ;

From. customs
. . . . . . $14,260^830 35 .
From l a n d s . .
. . . . . 1,091,638 95
From iniscellaneous^ and
.
incidental sources. J . 112,967 17
r
From Tre.asury notes per
' act 15th of Februaiy,
1841
1,060,206 05
Frqm Treasuiy notes per
'
act 'Slst of January,
/ •
1842...
7,794,821 59
.
From loan of 1841, ' 4 2 . 2,296,129 67
^
"

'

T h e receipts for the fourth quarter, it W
estimated, will amount t o - . . . . . . . . . . . . . •7,886,000.00
.

- V I Z :

From customs
Fromlands...

i

'.

\

...




$4,000,000 00
366,000 00

-^

.,
.

'

.. ,

•'.

, ..

486

REPORTS OF T H E

[1842

From miscellaneous and^
incidental s o u r c e s . . . .
$20,000 00
From Treasury n o t e s . . . 2,500,000 00
From loan..
' . . . . 1,000,000 00
Making the total estimated receipts far the year

$34,502,593 78

And, with the balance in the Treasury ori the 1st January last, an aggregate o f . .
.
$34,733,077 4S
The expenditure fpr the fii'St three quar--^ •
ters of the present year have amounted to . . . .
.$26,264,882 20
VIZ: .
:
.
Civil list, fbreign inter- .
^ course, and miscella.;
neous..
$4,^71,933 9;^
>.
Army, fortifications,.pensions, fulfilment of In: .
dian treaties, suppress',
ing Indian bostilities,
&c..'....
7,065,035 9^ '
Navalservice
.
6,717,084 17
Treasuiy notes redeemed \
•
including i n t e r e s t . . . - 7,856,40035
Public debt, including iri^
>
,
terest on the loan..'. - . 254,427 80
. '

'

, "

The expenditures for the fpurth quarter
are estimated on data furnished by the
respective Departments, a t . . . ' . . . . . .^ $8,238,278 W
VIZ:

,

•;•" ^

,

.. "^

Civil, fbreign intercourse^
and miscellaneous, (in.,
eluding the amounts
due to States for distribution of the sales of publie lands, and ambunts
due to^Mississippi and
^
Alabama, under act of
Septernber 4 , 1 8 4 1 ) . . . $2,144,013 97
Army, fortifications, pen- ^:
.
sions, fufilment of In,.
.
dian treaties, suppress' '
•
ing Indian hostilities^
&c.
3,710,436 45
Naval service . . . . . . . . , . 1,828,385- 15 '
Interest on loan
......
152,442 58
Unclaimed dividends . . .
3,000 0§
Principal and interest on



" ' .fi •

'• -• '
,. ..
"• .'
,

• .. .

i

1842.]

SECRETARY QF T H E TREASURY.

Treasuiy riotes - . . . . , . :

$400,000 00

To which add • outstandiiig .warrants
issued prior to 1st January, 1 8 4 2 . . . . .
Making J

487

• ,

. '

$805,475 03

............

7 7 . . , . . . :$35.,308,634- 38

Leaving a deficiency in the Treasury on the Slst December, 1842, of
. . . . . . . . . . . -•-. 1.

$575,556-92

The above estimates of .expenditures for the fQurtli .quarter of the
present year include, as it willbe perceived, the sum of $805,474 03,
being, the amount of outstanding warrants issued prior to the 1st January,
1842.' It is presumed, however,, that.-a like sum, will remain, outstand-'
ing ori the 1st Jariuary next; and that instead pfthe apparent deficiency
as stated;,above, there will be a n aetual balance in the Treasury, on the
1st, January, 1843, of at least $22^,000. I t i s expected also that a like
ampunt of warrants may be outstanding, on the^30th June, 1843, and at
the'end of the succeedirig fiseal year. • ^
It is proper to remark that, .at the time the estimates of the expendi^
tures for the fourth-quarter-were prepared by the several Depaitments,
. i t w a s believed that the experiditures"for the current quarter would
amourit to the sum already stated; but it is now ascertained that they
will fall considerably sliort of that amount; yet as they will become a
charge on the Treasury. early in the next year, it has not been deemed
necessaiy .to alter the-amount as first estimated.
II. OF THE ESTIMATES OF THE PUBLIC-REVENUE AND EXPENDITURES FOR
THE HALF CALENDAR YEAR ENDING 3 0 T H JUNE, 1 8 4 3 ,

The receipts for the half year are estimated as follows:
Frpm c u s t o m s ' . . . . . . . . r - . . . . . . . . . . .
$7,500,000 00
Fromlands..
1,500,000 00
From Treasuiy notes and l o a n . . . . / . - . . 5,'538,113 45
.
From'miscellaneous sources .
.'....
50,000" 00
.••••
'
. . . - • , - ':
-;
•; ^ ' $.14,588,113 45
The expenditures for the half calendar year eriding the
30th June, 1843, are estimated a t . . . . . . . . ' . . . . . . • . . . 10,381,186 76
• Viz:^'

_

•

^

'

.

•

Civil, miscellaneous, and foreigh inter...
cpurse . . . .
'..
, . i . . . . . . . $2,722,796
' Army, fortificatiohs, pensions, fulfilpient \
;
/
of Indian treaties, suppressing of Indiani
hostilities, & G . . . . . . . . . . . . . . . . . . . . . ' '3,033,829
Navalservice . ' . - . . . . . V - , . . . ! . .
..,•'4,019,060
Interestonpublicdebt and Treasurynotes
605,500

8Q .^
50
46
00

'

III.; OF THE. ESTIMATES OF THE PUBLIC REVENUE AND EXPENDITURES FOR:
THE-FISCAL YiEAR ENDING: THE BOTp JUNE, 1 8 4 4 .

The receipts for .the fispal year eridirig the SOth Jiine, 1844, are estin:iated as fpUows: ."
.
' •

i




488

R E P O R T S OF T H E

[1842.

Fromcustoms
;......$16,O0O',000 00
Frorii l a n d s . . . . . . . . . . . . . . .
. . . . . 2,700,000 00
From miscellaneous sources
150,QOO 00
,
•
'
- — — — - — - $ 1 8 , 8 5 0 , 0 0 0 00
Theexpenditures for the fiscalyear ending
/
the 30th June, 1844, are estimatedat
. . . . = . . . . . . . 20,945,498 76
• ^

, .Vizr-,

.

,

.. .

• .

Civil, miscellaneous, ahd foreign inter\ cpurse . . . . . . . . . . . . . . . . . . . . . . .
$3,804,3.34 44
Army, foitifications, pensions, fulfilment • • /
'^
:
of Indian treaties, suppressing of Ihdian
.'•
' .
hostilities, & c . . . . . . . . . . . . . . . . . . . . . 1 . . : 8,612,042 61
Navalservice . . . . - , , , J . . , : . . . . . - , . . . 7,318,021,71Interest onpublic debt arid TrPasuiy notes 1,211,000 00

'

•

V-

By the forPgoing statements.it will appear that-a deficiency will exist=
in the Treasury on. t h e - l s t December, 1842, o f . . . . . ••$515,55^: 92
The receipts .for the half calendar year . . .
ending on the 30th June,' 1843, "are
^ ...
• estimatedat.-..... J . . . . ; . . . . . . . . ' . . 14,588,il3.'45 ."
And the experi.ditures for the same periocl .
^ \
^ at
. . . _ . . . . . . . . . . . . . . . ..^.. . . . . 10,381,186 76 j ..
Leaving a balance o f . . . . . . . . . . . . . . . . . . \ ;." ''—^— 4,306,926 69
From which deduct the arnount of/deficiency, as above, ' ^ ^
and the balance remaining in the Treasury on the 30th
June, 1843, will b e . . . . . : . . . • . . . . . . . . . . . . . . . . . . : ' . .
3,731,369 77
The receipts into the Treasuiy. for the fiscal j^ear ending. .. .on the 30th June, 1844, are estimated a t . . . .........../18,850,OOO 00
Makirig, with the balance .as a b o v e . . . , - . . - . - . - : .,"•.- - - - 22,581,36'9 77
From w:hich deduct .the estimated expenditures for the .:'
fiscalyear........'....
„ . . , - . . . . . . . . . . . . . . . . . . ' . : . , 20,94S;498.: 76
And the balance in the Treasuiy on the 30th June, 1844,.
.
.. '
will a m o u n t t o . . . . . . . .
. . . . . . : . . . . . . . . . . . ' . . . . . $1^635,871 01
Assuming, as is highly probable,, that the balance .of thp lo^n. author- .
ized by the acts of 21st July,' 1841, and 15th Aprils i842,anipuntihg to
$5,538,113 45, will be negotiated prior to'the 15th April, 1843, :the limit
of the terrri within which it* pan. be taken, it has been included in thereceipts ofthe. next half j'^ear. Should, hpwever, this reasonable expectation , be disappointed as to the whole • arnount.:^.of such .balance, t h e
deficiericy thence arising,may be supplied by the issue of Treasury notes
under the authority of the act of 31st August Jast,, to t h e amount of
$3,"5Ob,O0O;.whieh^sum, together with^that reaHzed. by.the sale of stock,
will, it is believed, place iri the Treasury an available ampunt adequate
to meet all the anticipated demands up to .the 30th June, 1844;. and if
the whole pf the balarice of the loan be taken within the period limited



i

1842.]

S E C R E T A R Y OF T H E TREASURY. ^

489

by law, the several balances remaining in the Treasury on the 30th
June, 1843, and 30th June, 1844, will be as indicated in the-foregoing
exhibit.
.
. '
. It will be perceived that, in the estimate of expenditures subsequent
tothe 1st of January next, the redemption of Treasuiy notes is not
taken into account. „ But few notes have been presented at the Department for redemption since the passage of the act of the 31st August last,
and riearly the whole amourit cancelled sirice that day were taken in
^payment of pubhc dues. Should the notes issued under the act above
mentioned be placed on the same footing with the previous issues, so as
to bear interest-after maturity, payable half-yearly, until called in for
redernption, it is believed but a^small amount would fall into the expenditures for the ensuing eighteen months. It is recommended, therefore,
that this be done: btherwise the expenditures, during the period last mentioried rnust necessarily be increased to the amount of probably three to
four millions of dollars, in redemption of issues under the act of 31st
August last.; But for the purpose of guarding against unforeseen contingencies, it is fuither recommended that the existing authority to reissue
Treasuiy notes should be extended to the 30th June, 1844.
The loan of $5,67.2,976 88, borrowed under the proyisions ofthe act
of the 21st July, 1841, willbe redeemable on the 1st Januaiy, 1845;
and on the' as'surnptioii that a reissue of Treasury notes, as above suggested, shall be authorized by Congress, the whole amount now outstanding, together with that of the issues that may be hereafter made, under
the act of 3lst August last, will fall due prior to the 30th June, 1845.
• Although payment of those notes may not be at once demanded when
due, and the time of repayment of the loan of 1841 is placed at the pleasure
of Governnient, yet the liability to pay those severalarripunts must exist,
and .the means to provide fpi\the exigency can be afforded only by further legisliition. .
• :
The present tariff, inits main features, resembles so nearly the bill
subrhitted to Congress by the Department on the 9th May last, that the
views expressed in the repprt which accompanied the bill, may be considered as applicable, to a great extent, to the system of duties now
established.. . The period' within w^hich the tariff has been in operation
has been much top shbit to furnish .any decisive evidence as to its permanent influence upon importations. . The. foreign trade ofthe country
has continued to dechrie, and iriiportations have been coniparatively small
since the passage of the act. How far this state of things may have
been influenced b y the existing system of duties, it is impossible to determine.' The smallriess of th'e importatioris m a y b e well accounted for
by the eriibarrassed conditipn of the. country and extremely limited
means of purchase. The amount of foreign comrnodities in our markets
is still fourid greatly to exceed the demarid, and the fall in the prices of
rnerchandise since, the 1st of Septeniber is supposed.to be, on an
average, not less than ten per cerit. This fact will be found verified in
a letter from the collector at New York, annexed hereto, tp which refer-^
ence is respectfully rriade; and.it is deemed conclusive to show that the
decline in the importatioris since the 1st September cannot justly be




R E P O R T S OF T H E

490

[1842,

referred tp our system of duties, and that the effect of the existing tariff
remains to be determined by fuither and rnore satisfactory experience.'
The importance of adequate provision for revenue cannot be top ofteri
Vr too strongly urged upon the attentiori of Corigress. The resources, of
the country are abundant; internal taxatiori, either direct or indirect, has
ript of late years been found necessary, and it is still believed that a sys-r
tem of custom-house duties may be made sufficiently comprehensive-to
yield an incorne comriiensurate with all the, wants of the country. •
There are varipus articles of import, seyeral of them of very large
and uhiversal consuniptiori, at present untaxed, or subject to duties
extreniely low, and some of which without, perhaps, in any considerable
degree, lessening the amount of their corisuriipt.io|n, might bear imposts
yielding ^n aggregate addition to the revenue accruing under the existing laws of notless than $3,000,OOQ. These offer themselyes for selection, and it rests with the wisdom of Congress to rnake that selection, or
adopt any other < mode of securing the receipt pf such jari amount of
reyenue as shall be deemed sufficient to .meet ttt!e,expenses of an econoniical administration of the .Goyernrhent, and afford the riieans of sus:
taining measures aiecessaiy for the defence^ of thecountry and the maintenarice of the public credit.
•
'
' This last object is of' infinite importance. The honor of the countiy,
its just self-respect, the pride which every citizen must feel in the high
character of its Goyernment,-^all these require that the public faith and
the credit of that Government should beplaced apovedoubt or question.
Deeming it highly probable that the p;oliGy of establishihg a warehous.e
^system might engage the" deliberations of Congress, at the present, s.ession,
the attention of collectors and other officers at vjarious "ports was called
to this subject by a circular issued'froni-thp D,epaitment on the 24th
November last, a copy ofwhich, together with the answers received,
and a table of expoits of foreign merchandise, is annexed. I t has been
thought advisable, also, for the sake of cpnveniept reference in a matter
of such geiieral interest, to attach to this jeport ja copy of the statute of
the 3d and 4th William IV.,''which - embodies the warehouse ^system'of
Great Britain in a form matured by a, long- experience. In connection
with this will be found a copy of regiilations estiabhshed under authority
of the statute above mentioned, by the comniissioners of thp Treasury,
which will ^afford a satisfactory view o f t h e practical operatiori of the
system as it now exists in that .country. '^.
I
^.
'
/• '
I am, very respectfully,'sir,'ypur obedient servant,
W ^ FORWABJ), Seci-etary:ofi the Treasury.
\ T o the

SPEAKER




ofi the House ofi Representatives,

; ': :

i

1842.]

S E C R E T A R Y OF T H E TREASURY.

»

491

L I S T OF DOCUMENTS
ANNEXEP TO THE ANNUAL IIEPPRT ON TH?3 FINANCES.

A. Receipts from Januaiy 1 to September 30, 1842.
B. Expenditures during the same peripd.
G. Statement of the pubhc debt.
D. Amount pf imports for 1840, .1841, and 1842.
E . Amount of iniports and expoits fpr the year ending Sept. 30, 1842.
F . Amount of expoits of foreign mercbandise fro"rn.l821 to 1841. '
G. Repoit of cpllector ofthe customs at New. York on the tariff.
H. Warehouse system'of Great Britain.
I. Correspondence with collectors apd others, in relation to the establishment of the warehouse system in the Uniied States.

A. '

Statement ofi Moneys received into the Treasury firom all sources other than
customs, public lands^ cindfiundsheld in, trtist by the Government,,firomJan-uary 1 to .September 30, 184h.
%

.

-

"

•

•

•

'

/

,

Arrears of interrial revenue
..../.......
^.
$495 00
On .account of the patent f u n d . . ' . . . - .
. . . . 26,553 .59
Moneys-received from persons unknown.
... . . . . . . . i
206 70
Dividends on stock in the Louisville and Portland canal .
56,912 53
Surplus emoluments of officers of the customs . .
...
318 03
Debts due from banks to the United S t a t e s . . . . . . . . 1 . . .
23,078 11
On account ofthe late Uriited States trading establishnient
with the Indians
S-fi . . . . . . . ^
1,456 92
Fines, penalties, and forfeitures...
.».,
1,592 44
Moneys received under the act concerning consuls and
vice-consuls .
.
......
^...
........:
121 80
Surplus emoluments bf district a t t o r n e y s . . . . . . . . . . . . . .
148 58
Mpneys received fi^om balances of advances made by War '
Department
.; . ^ , . . . . . . . . . . . . . : . . . . . . . . . . . . .
2,08347
.
,
$112,967 17
Moneys received on'account of Treasury notes issued'per
act of February 15, 1 8 4 1 . .
. . . . . . . . . 1 . . . . . . . . , . . ' 1,060,20.6 05
Moneys received on account of Treasury notes issued per.
act ofJanuary 31, 1 8 4 2 . . . . . ; . . . . . . : , . . . . . . . . .
7,794,821 59
Moneys received on account of the loan of 1841 and 1842. 2,296,129^ '67
-, '

$11,264,124 48

TREASURY DIJPA^R'TMENT, _

^

•REGISTER'S O F F I C E , December 5, 1842,

..'•;•;

V




.;T.L.

.

•

SMITH,. jRegis^er,

R E P O R T S OF T H E

492

[1842-

B.
Statement ofi Expenditures ofi the United States, exclusive ofi the trust fiunds^
firom January 1 to September 30, 1842. .
CIVIL, M I S C E L L A N E O U S , AND F O R E I G N INTERpOURSE.

Legislature . . . . . . . . . . . . . . ^ . . . . . . . . . . . $9^9,795 92
Executive D e p a i t m e n t s . . . . . . . . . . . . . -.. - ' 679,404 12
Officers and clerks ofthe Mint and branches33,652
Surveyors and their clerks.. — . . . . . . . . .
37,018 48Secretaiy to sign patents for public lands.
1,125 00.
Commissioner of Public Buildings, Wasli2,250 00
Governments in the Territories of the United
Stated . . . . . . . .
•.........: . . . . . . .
lil,S97- 82
Judiciary.
, 4il|6,'429' 09
-$2,271,072 -78
600 95
Payment of sundry annuities... . . . . . . . . .
47,966 18
Mint establishment.
..'..- r Suppoit and niaintenance of light-houses.
2^,3,678 69
Surveying the public lands. . . . . . . . .•.. ^ . . .
72,773 40
61,734 00
Surveying the coast of the United States../
1,838 06'
Registers and receivers of land offices....
750 00
Keepers of the public archiyes in Florida.
12,971 99
Repayment for lands erroneously sold..,..
73,964 81
Marine hospital establishment, i . . . . - . - ' . . .
Building marine hospital at M o b i l e : . : . . . .
1(1),362 45
Roads and canals within State of Mississippi • 18,722 06.
Furniture for President's h o u s e . . . . . . . . . .
1,500 00'
Public buildings in Washington, &c. . . . . . .153,596 .34
Penitentiary inthe District of Columbia,-. . 'i[,503 50 '
Building custom-houses....- : i . . . . . . .
73,49.9, 15
Relief of the corporate cities in the District
] •
of Columbia, principal and i n t e r e s t . . . . . 114,600. 56;
Salaries of receivers general, &c. . . . . .
11,637'24
Contingenqies
J.
. . . . . . . . . . . . . . . . . / .. 160 79 .
Rdief of sundiy Individ u a l s . . . . . . . . . . . . . . . .
117^,822 49
Reliefofcertain inhabitants of East Florida. ^ 122,802 84
Payment for horses, &c. . . ^
":.;..
1,361 72
Additional compensation to coUectPrs, &c. .
20;405 09
Patentfund.;....
...
.......
37,732 50
Sixth census-... ^ . . . . . . . . . . . . . . . . . . . . . . . ' 177;685 69 ~
R e f u n d i n g d u t i e s - . . ! . . . . . . ' - . . . . . . . . . . . . . ' 98/529 56
Debenture and other charges. 1 1 . . . , . / . . . . ' 122,704 00.
Survej^ of the boundaiy between the United
States and Texas , . . . . . . . . . . . . . - -'- - 1,366 46
Exploration and survey of the noitheastern
boundaiy ofthe United States. . . . . . . . : , ' .
42,151. 42,
To meet the engagements and pay the debts
of the Post Office D e p a r t m e n t , . . . . " . . . . .
53,697' 00



\

1842.]

S E C R E T A R Y OF T H E TREASURY.

493

Preparing documents ordered by Congress - $39,532 68
Miscellaneous items
27,258 40
— $ 1 , 8 1 0 , 9 1 0 02
Salaries of Ministers of the United States..
46,345 05
Salaries of Secretaries of L e g a t i o n . . . . . . .
12,216 66
Salaries of Charges d'Affaires . . . . . . . . , : i ;: 42,900 28
Salary of Minister Resident, to T u r k e y . . . .
3,355 00
Salary of dragoman to Turkey, and contingencies. . . . . . . . . . . . . . . . . .
.......
1,025 00
Outfits of Ministers to Russia, &G., and*
Charges d'Affaires to Portugal, ' & c . . . . .
27,000 00"
^ .
Outfits of Charges d'Affaires to Sw:eden,.&c.,
18,000 00
Contingent expenses of all the missions
abroad........,..'...
38,453 58 /
Contingent expenses of foreigri intercourse.
25,500 00 .
Ihtercourse with Barbary P o w e r s . . . : . . . . : 8,30900
.JDiplomatic agents in Europe to attepd to
"the tobacco interest... I . . . . . .
.:....
2,00000
Salaries of eonsuls at London and P a r i s . . .
166 66
Relief and protection of Americaii seamen.
43,968 31
Allowance, for office-reiit, clerk-hire, &c.,
to American consuls at L o n d o n . . . . . . .
3,444 47
Expenses of the cpmmission under the con- \
- ., .
vention with Mexicp-.
.....,..':..
. 9,117 12
Expenses incurred by the legatipn at Mexico, for subsistence, &c., to prisoners.,,.
,•5,150 00
)
Liter pre ters, guards, and other expenses,
^ ^
:"
Turkish, dominions... .*
...........
3,000 00 ,
•••. .- . - , '" ' • : • $289,951 13
MILITARY ESTABLISHMENT.

P a y of the A r m y . . . . . . . . . . . . . . . . . . . . . . .$1,012,149 58
Subsistence of o f f i c e r s . . . . . . , . ' . . . . . , . . .
370,762 35 .
Subsistence d e p a r t m e n t . . . . , . . - . - - . . . . w. 390,616 59
•Quartermaster's d e p a i t m e n t . . . . . . . . . . . . . . 256,140 72 .
Incidental expenses of the Quaiterrnaster's
. d e p a i t m e n t . . . . . . . . . : . . . . . . . . . . . . . . . . 122,037 92..
Transpoitation of officers' b a g g a g e . . . . . .
30,502 43
Transportation ofthe A r m y . . . . . ; .
...
100,235 16. .
,Forage..,..:...,...............-..:....
76,396-82
Purchasing department. . . : ' . . . • . . . . . . . . . . .
288,364 72
Payments in heu of clothing fpr discharged
.:
soldiers . . . . . . . J
;
.13,021 53
Clothing for officers'selyants . - . . . . . : . • . . ; - -6,150 19
•Tyvo months' pay to reenlisted soldiers, ^ '-•.'[' .
and expenses.of recruiting->. - . . . . . . : - .
16,2i8 30 .
Medical and Hospital d e p a r t m e n t . . . . .
28,676 38
Contingencies pf the Army.
.
1,266 12 ^
Arrearages prior to July, 1815,0 = . , .
830; 32

http://fraser.stlouisfed.org/
\
Federal
Reserve Bank of St. Louis

;

494

R E P O R T S , OF T H E

Arrearages prior to July, 181.7, per act
Januaiy 27, 1835 ....
...-,.........
$138 34
Irivalid arid half-pay pensions.. 1 . .
...
177,770. 34
Pensions to widows and orphans, (payable
^.
through the Third Auditor's.office). . . . .
1,594 78
Pensions to widows and orphans, per act
of July 4, 1 8 3 6 . . . . \ . . . . . . . . . . . . . . . . .
163,413 24
Revolutionary pensions, per act of March
18,1818........'..............
. 132,036 00
Revolutionary claims, per act of May 15,
, '•
1828 .^
........................
47,151 3^
Revolutionary pensions, per act June 7,1832 , 6p6,5S2 96
Five years' pensions to widows arid orphans,
per act of J u l y 7 : , 1 8 3 8 . . . - . - . . . . - . . . . . .
112,718 62.
Virginia claims, per act of July 5, 1 8 3 2 . . . .
16,931 31
Unclaimed pensioris, p e r a c t April 6,1838.
35,086 40
Pay of officers, cadets, &c.. West Point..;
49,636 08
Subsistence of officers and,cadets, West
'
Point
1. ^ . . . . . . . '
51,293 7 5
Forage for officers'"hprses. West Point, c . .
5,749 06
Clothirig for officers' servants^ West Point. ^
42'6 11
Expenses of the board of visiters, &G.,
West Point
. . . 1 . . . . . . . . _...v
16,380 5§
Increase of library, Wpst P o i n t . . . . . . . . . . . '^ ,. 1,000 00
Reconstruction of buildings for library,- &c.i
destroyed by fire, West P o i r i t . . . . . . . . .
3,081 37
Fuel, forage, stationery, and printing. West
Point......
. . . . : . . • . . . . . . , . . . . . _ . . : .. 4,981 45
Repairs, improvements, and expenses of .
buildings and grounds, West P o i n t . . . . .
3,257 50
Depaitment of drawing. West Point...-.... -.
275 00
Department of mathematics. West P o i n t . .
00
. 75.
Meteorological observations at military
posts.
...............
1,000 00
Arsenals
:..... ^.........
39,554 55
Repairs of a r s e n a l s . . . . . .
......-..".-..-.
3,740 35
Purchase of site, and. rebuilding arsenal at.
Charleston, South Carolina . . . . . ...^.. .• s,
1,700 00
Barracks, quarters, &c., at Fort Jesup.'./..
5,970 00
Barracks, quarters, &c. . • . . . --... ^...'.- = . . .. 144,545 4-4
Barracks, quaiters, &c., at Fort Srnith.. ^v
33,000 00
Barracks, quaiters, &P.j at Turkey river..;
5,197 91
Arming and equipping m i l i t i a : . . . . . . . . . . . . 155,166 51
Ordnance.
-.'-.....,.....
63,364 74
Ordnance, ordnance stores,, and supplies.. ' 69,749 ,12
Expenses of preparing drawings of aurii- v ^
fbrm system of aitiUeiy . ' 1 . . . . . . . . . . . .
150 00National armories . . . . . . . . . . . . . . . . . . . . . . . . 172,397 99.
Repairs and iniproverhents of • Harper's •
Ferry a r m o r y . . . . . . . . . . . . . . , . . . . . . . . . . Vi8,&0O'OO:



842.]

S E C R E t A R Y OF T H E TREASURY.

495

repairs and improvements of Springfield
a r m o r y . . . . . . . . . . : . . . . . . . . - . . . . . . . . . $16,602 37
rmament of fortifications. - - . . . .
110,066 70
lepairs and contingericies of foitifications.
965 95
ncidental expenses of fortificatioris, and
•. .
,
purchase of land, &c.
.........
75,507 83
bit Adams
...J................
31,00000'
ort N i a g a r a . . . . - . . . , . . - . . . . - .
6,830 00.
ort Schuyler
.,............
56,000 00
bit W a r r e n . ' . . . . . . . . . . . . . . . . . . . . . . . .
96,500 00
^
ort P u l a s k i . . . . . :
48,800 00
Fort Monroe . . .
!...
............
65,159 81^ .
Elepairing and rebuilding the old fort at
Oswego,> &c. J.
\ . 8,005 56
[Preservation of Castle Island; and.repairs- '
, '
of Fort Independence,
.............
54,500 00 .
South Batteiy, New York harbor'.,
..
300 00
.
Ilepairs of the old'fort at the Barancas,
'
Perisacola....
32,200 00 .
* '
[Foitifications a t / N e w London . harbor,
Corinecticut...'.
.15,000 00
Fort H a m i l t o n . - . : .
2,500 00
Fort at Grande Terre, Louisiana, (Fort
Livingston)..'..;.
:
36,648 54
Fort Columbus..
300 00
Repairs of Castle William, and sea-wall..
-9,500 00 .
Fort Castle William . . . . . . . . . . . . . . . . . .
• 300 OO
FortCasweU.........-.'.....-........
400 00 ^ J
Fort S u m t e r . . . . . . . . . . . . . . . . . . . .
.
41,265 00
Fort on Foster's bank, Florida
......
3,640 67
Fort Pickens
14,577 20 .
FortMorgan:
-:-.--.-.-.-r-25,107 00
Repairs of batteiy Bienveriue.... . . . :
1,422 17
Repairs of tower Dupre'.
'.......
250 00
Permanent wharves > for Fort • Columbus,.
- Castle WiUiam, arid south battery,- on •
,
Governor's Islaiid.
15^000 00
Continuing sea-wall at St. Augustine. . . . .
4,200 00
Repai.rs of Foit Washington.
8,000 00
Repairs of Fort Macon.
•....,
.^3,700 00 . Preservation of Fort Johnson...
....:...
10,962 57
Preservation of the site of Fort Macon
: 8,300 00;
Repair of old fprt at New Bedford harbor.
1,200 00
Repairs of old Fort Griswold, New Lpndon
harbor. . • . . . . . . . . . . . ' . . . . 1 . . . . . . . . . . . .
5,000 00
Repairs of Fort Wood arid sea-wallj Bed• .
low's Island, New York harbor....
.34,000 OO
Repairs of forts.CasweU arid Johnson, and
preservation of the site o r t h e foriner^ at
' ,
.
the mouth of Caipe Fear,
riyer.
5,000 00

i




®
496

R E P O R T S OF T H E

[lS4j

Commencing dike at Drunken Dick, shoal,
""
. ,
.
for the preservation of Sullivan's Island.
and the site of Fort Moultrie, Chaiieston
' . "
r .
harbor.-..
.--....--..-.,......
$11,325 00
Repairs , pf Fort Marion, St.-.Augustine,
Florida..................
J
.
2,400 00
Repairs of forts on the approaches to New
Orleans, L o u i s i a r i a . ; . . . - . . - . . . . . - . . . . . 2 7 , 0 5 0 0 0 .
. '
Defensive works, barracks, and purchase
/
.:
of site at or near, Detroit, M i c h i g a n . . . . 3,500 00
Purchase of site, &c., for barracks. and
, , . , . . . "
defensive works at or pear Buffalo...... , 19,^00 OO
Fortification at the outlet of Lake Charri-'
plain, and, purchase of site. . . - - . . . . . . . . .
500 00 .
Payment of Florida militia serving in 1839
.'.
and 1 8 4 0 . . . . . . . . . . . . . . . . / . . . . . . . . . .
4,804 30
:. ^
Paymentof Florida rnilitia on.account of
.
• •
Quartermaster's departrnerit- ."..'.
..
12,000 00 . / •
Preventing and suppressing Indian liostili. ' /
ties. . . . . . : . . . , . . . . . . . . . . . . J . . .
. 23,096-lob Pajanent of Captain Snodgrass's coriipany
.. ; \ ',•
•,of Alabaiiia volunteers.. . . . . . . , . - . . - - 1 , .
5.6 .34 •
Payment of claims, due for military and
geographical surveys west of the Missis.. ; "
sippi. . . . . . . . . . . . . . . . . . . . . . . . . ^ . . J ^ . " 10,258 16 ; .
Improvement of the Missouri and Missis• '
<
sippi riyers, &c., &c
..,...-....
, , , 5 0 0 00 . .
Hydrographic survey of the riorthern and
northwestern lakes... . i . . . - - . . . . - . > .
6,539. 00
Conipletmg dike from Goat Island,, and re-.: moving light to new light-houses. . . . . . .
10,000 00
. -.
Removing raft from Red r i v e r : . . , . . . . . . . . . '
11,236 87 --'
Civilization of Indians.
. . , . -:.:..fi...... .^ ,: 6,005 00
Payof superintendents of Indian affairs and :
.
' .
'
Indian agents
•.\'. : . . ' . : . . , . . .
' 11,328 §9- •.
Pay of sub-agents...
-6,205 13 . v .
Pay of i n t e r p r e t e r s . . . . . . . . .
........'
^ 4,732 50 V • .
Provisions to Jndians.;
. 6,411: 78;
JB uildings and repairs
'.........
.3,488 94 • i •'.
Contingencies of Indian d e p a i t m e n t . . . . .
29,4i2v 98
Fulfilling treaties wdth the-—-.'
./':•.
Pottawatomies-.................-..,.:.:
14,925 31
• -^
Pottawatomies of I n d i a n a . - . . . , . ' . . . . . .
/15,000 00;Pottawatprnies of H u r o n . . . . ; . . . . . . . . . .
'400 00
Pottawatomies of the Prairie.......... . , .
15,600 .OO
. ./ •;
•PottawatPriiies of the W a b a s h ! . . . . . . .
2P,OO0>O0
,
..-Creeks. . . . . . . ^ . . . . . , . . . . , . . . ' . . . . . . . . . • . _ ;* 58,454 2-1. •Florida Indians.
. . . . . . . . . .^.,...-..
20,757 16
; Six Nationsof New Y o r k . ; . . . , . . . . . . * . ' . 4,375.00 '
Senecas of New York, . . . . „ , . , , , , . „ . o
.6,000 00



1842.]

S E C R E T A R Y OF T H E TREASURY.

Fulfilling treaties with the l o w a s . . . . . . . . .
•$7,875- 00
4,280 00
. Ottoes-and M i s s o u r i a s . . . . . . . . . . .
1,080 00
Omahas
... . . . . . . . . . . . . . . '
Choctaws..:..;......
...........
36,053 55
Sacs and Foxes, lowas, Sioux, Omahas,
Ottoes, and Missourias
.'.— . . .
• 672 88 "
Wyandots-..:.
-.............-......
5,99.5 65
Ottowas............:.—......—..
4,300 00
Wyandots, Munsees, and D e l a w a r e s . . . • • 1,295 50
M i a m i e s . . . . ; , . - . . . . . . , . . . . . . . . . . - . ' . . . . " . .50,89.7 97 :
Chippewas, Ottowas, arid . Pottawatomies. -;:.... . " . . . .
. ..:.,..•...'. . . . . . , 35,116 00
Menomonies....
— ..-.-..:.......•
31,110 00
• Winnebagoes....;. — J . . . . ' . / . . . . . . . " . .
85,038 38
Christiari Indians.
:...
400 00
Chippewas .-of Mississippi........ . ^ . . . .
• 33,823 08 .
• Chippewas of S a g . a h a w . . . . .
.^ - - - . . . - 4,433 75. .
• Chippe\vas arid, MenPmpnies, Winnebagoes, and New York I n d i a n s . . . . .
- 750 00
Kanzas . . . . . L:-^ .v:,. . : . : - . . . . . . . -,.'.-- ^
5,680 00
Osagps.........".
., - ..; . . . . . . .
29,193 85 • ,
Dela.wares......
.
.....°.:...'..
7,680 00.
C h i c k a s a w s . . . . . . - . . . : . . . . . . . . . . . . . . ..,3,853 07
Q u a p a w s ' ^ . . . . . . . . . . .^- . . . . . . . . . . . . . . .
3,033 67
. Cherokees . . . . - . . .
J . . . . -^ . . . . . . . .
3,799 15
.Ottowas and C h i p p e w a s . . . . : . . . . . : . . . 54,510 00.
Sioux of Mississippi. ^
. . . . . . . . . .fi-..
. 35,73870 •
Yancton arid Santee Sioux.. . ^ - . . . . . : . .
980 00
Sacs arid Foxesbf the M i s s o u r i . . . . . . . . .
7,870 00 .
Kickapoos— .
..;....-'-:......-.
5,250 00
Shawnees (proceeds of land sold per act
of Januaiy, 1837) . , . . . . . ^ - . . . , . - . ; . .
2,000 00
Seriecas and. Shawnees . • _ . . : . . . . . . . . : . /
1,640 00
Senecas . . -.'. - . ; . . . . . . . . . •..- - . . . . : . . . .
1,940 00 ,
Pawnees . ' . . . . I . : . . . . . . . . . . . . . . . . . . . . . . '
7,900 00
Eel RiverMiamies. .-'^......,..:.-.. .•
•
1,100 00
Kaskasldas and P e o r i a s . . . . . . . . . : . . . . .
3,000 00
Shawnees......:..!..... ...............
6,340 00
3,000 00
.Weas
. . . . . - - . , . . - — ' . . " . -'-:V... - '"'\
800 00
, Piankeshaws . . . 1 ' . - . . . : . . . — ; . .•'. . . . .
' ^ Miamies of 28th November, 1840 . . . . . . . 286,273 96
Medals for Indian chiefs, . . . . . . . . . . . . . . . . . : ; - 1,550 00
Holding treaty with the Wyandots pf Ohio,
1,154 15
Salary of a cleii to the • superintendent bf
,
thewestern frontier.
—,.
500 00~
Temporary subsistence of Iridians west—
;
expenses attending distribution of the'=
same urider the direction pfthe Secretary.
^ ofWar..........:.^...;..,. vl.;....,
;4;^35 60
Comperisation pf a clerk in t h e office of the'
VOL. iv^-r-3i2.
:
'\

i




497

0
49i8

R E P O R T S OF T l E

^

superintendent of Indian affairs- at St., ;
Louis..,.....-.:
...;^^..^...^.=
$900:00
Carrying into effpct treaty with Ghippewas
of Saganaw of 1837 and 1838. .•...- - . •.
975 •. 19-;
Carrying intp effect treaty with Sacs arid
".
' Foxes of Mississippi, 1 8 3 7 - . . . . . - . ' . . - . . .
1^795 29^
'Carrying into'effect treaty with" W-irineba- ^ . . goes
--1. ,
517 09 .
Carrying into 'effect treaty with Cherokees, .
?
per act;2d July, 1836 . . . . . . . . - . . . : . . . ' 28^139;03
Carrying into effect treaty with Ottowa;s and;
Chippevras . . . . . . . . . . . . . . . . . - . . . - . . .'v
- 407 75
Carrying into effect treaty with Stockbridges-.
and Munsees, ratified 16th May, ,1840 .^. , . 1,711.81
Sales of reserves of Creek Iridians under
treaty of 1 8 3 9 . . . : . - - - . ^ , . . . - . . . . . . - . . . . . . .
.427;00*,:
Blacksrniths' estabhshmerits . . . : . . . . 1 . . . J^
. 575 1S\
Treaty stipulations....:
....... -...
21 .00
Removalof the ChPctaws from the State of
Mississippi,' - - : . . . . . . .
... ......
' 5,000 0 0 .
Paynient of elairri provided for in-the fouith,
and -fifth articles of Miami treaty,-6tt November/1838(i.-... .
.i......^..
•229-61
Payment of expenses of investigating frauds
on the- Creek reservation of 1837 . : . . . . .
. 634 37
-Payment of pur chase; rrioney for-Osage rres- /
: ervations .
. - . - - . . . . . . . . : • . . . . . . " . - 8v670 ^2 .
. Interest on stocks under Cherokee: treaty of '
" ^
1835........
....:...'... ...1-.
55 00;
Kterest on stocks for education of Chippe- v ^.. ,
was, Ottowas, and Pottawatomies . •'.... • ^ ^
5 ,8-7
Intere.st on stocks fpr, Shawnees . . . . . . . . . ^
645 99- .
Interest on investriient for Choctaws under- their conventipn with Chickasaws of 17th
- January, 1 8 3 7 . . . . . . . , . . ' . f i . ^ . . . . . . ; . . .
12^500 QQ :
Interest on investment.due indiantribeSj and ^
reimbursable, & c . . .
...-;.... -3,496 92''.
Expenses of holding treaty-with-Sacs a n d ;
' ' Foxes, Winnebagoes arid Sioux tribes of• ; • . ;.
Indians, for their titles to lands in Iowa.
2,524; 5^
Expenses of malting treaty of 28th Novem- '
'••':'"•
ber, 1840, with Miamies, &c.-..-. • . . . . . . : ' 477 61
Expenses of a delegation of Seniinole In- < ,.. '
dians west of the Mississippi .to Florida, r
5,286 • 00
Arrearagesof pay due Florida militia..under- •
/ '
Brigadier. General Reid, for six months^'
in the service of the United Statesv from-:
November:, 1840, to.-April, 1 . 8 4 1 . . . . . . . ^. 47,604^ -01^;
Arrearages due for iroads,.harbors,-.riversy'
•
'
&c., arid protectipn of public/property.'. • 27•,216, 74-;



1842.]

SECRETARYOFTHETREASURY.

499

Surveys in reference to mihtaiy defences
.^
.•
.
of the frontier, inland. andr'Atlaritic..... - $13.^680 OO
D.efraying expenses of selecting a site on
the western waters for a national armory.
3,000 00
Eelief of Richard Bpoker and others, per
act 2d May,. 1 8 4 0 . . . . . . : .
---^V
: ,169 02 . .
To adjust the apcount sof ClementsV Bry an',
''\
& Co., under 2d section of act 3d March,
.
1841, for the temporary support of the
. ., ,
. destitute Kickapoos
,.
11,605 80
Benefit of the legal representatives of Ed^ ,
ward.Lee-..-.-.......---.•-..........
:*350 00 .
Relief of Jos. M. Heniandez, per-act 22d
.
, March, 1 8 3 9 1 . . . . : . - . ; . . . i . , . . . . . - : . . ; 22,500 00 . .
Relief of Andrew Rembert, per act-3d
. •' ;
March,:183;9...-:....-.:.:-../-.......;
;; 6 3 9 8 ;
;
Balance due the city of Mobile for two
y
companies of mounted • men, per aict 3d.
'
, March, 1841-.".. fi... J . . . . . : . , ' : . . . . . , . , . , .. 14,676 2 T .' ' - ; ^ '
Relief of Chauncy 'Calhoun; per act 9th
July, 1 8 4 2 . . . . : . . • . . - . - . . . • : ; . . - . - . - . , :
-305 53
:
'
Relief of Mary Prettyman, per act l l t h
•
•:.August, 1 8 4 2 . . . , : . . . " - ^ . - . . - . . . . . • . . • - " . , '. • ;.;247 00
•'
• .
Relief df Sylvester'Phelps and heirs or le;
. . .
gal. representatives of, Charles Landon,
: .;
act August, 1842 ... . - : . .... J : . . , . . . . . ;
2,100 1}0 .
Relief of Marston G. Clark;, per act l l t h '
'•
A u g u s t ^ l 8 4 2 . . , . . , . , - . . . ; . > - . . . . . . . 1 . - ^ . ; 302 50
/
Relief of John King, peraPt 26th August,
; '. 1842...-.-..'..,...^.....
:......
. 9 0 0 00
Relief of George W . Paschal; p e r a c t l l t h
• August, 184:2. . • . : . . . - . . . . , . . • . . , ; , ./.. :.-v. ••• ••--. ^287 50 :
Relief of Mary W. Thompson, widow of
;
the late Lieutenant ColonelA.K. Thorrip'
son,29th August, 1 8 4 2 / . . . . J . . . . . : . . ; , . :
•••§OOO0
Relief of Wilham Polk, peract 29th August, , ''
; 1842...................
.•.•.•.}.'..:..•.";:. ^ "•I19.-50 • •
Rehef of Benjamin C. Rpbeits, l l t h August,:... '
. 1842..'.:
.-.-.,.-.^:...-•.::.-.:.::.••
52 00 • ,
Relief of the legal representatiyes of Jphn.^.
.
. -.
:
Scott, per act l l t h August, 1842..,". • , . " - ' 1,500' 00
Relief of Springfield Manufacturing Corn- . • - • / - . pany, per act'23d. August,: 1 8 4 2 . . . " . . . . . '
4,756 98- •
. ."". $7,106,875 36.:-; • '
From which deduct the following repay* • menfs, viz:
.
'
.•
P a y and subsistence...
......
$1 70
.
Purchase of twenty-eight fire en- .
gines . . . . . . . . . . . I . . . . . . . . . . \ .65 85 . •.•

i




500

.

R E P O R T S OF T H E

Fort Calhoun . . . . . . . . . , . : . . / . $12,000 00
Protection pf iiorthern frontier.. ° 249 99
Forage for dragoons, yolunteers,
&c. . . . . . . . ' . . . . . . . : .
. . 1 , 3 2 8 12
Miscellaneous arid contingent
charges . . . . . . . : . . . . .
272 20
Transportation of supphes..'. .1 3,041 54
Subsistence of militia, volunteers,
&c. . . .
i...
•
. 1,710.59
Militaiy road between the St.
Peter's and Dps Moines and
• Red
rivers....---..*.--.'.....
•' 102 75. ,.
Preservation of Plymouth beach.
^26 60
Presents to. I n d i a n s . . . . . . . . . . . .
10 00. '.
Transportatipn and incidental
expenses, Indian department.
.44 9.7.
•Effecting Chodtaw treaty of Oc- •.
tober i l , 1 8 2 0 . . . . / . . . . . - - . 2,i91 28
Indian, annuities....... .•
. . . . • 130 50^ ^ .
Supportof two blacksmiths'es. tablishments for Osages
. . 3.0.76Removal of .such Seniinole Indians as may surrender for
. *
emigration.-...
r - - - - . 2,018 10^'
Rifles, &c., for*Creeks, per act
.
'
4th June, 1832 . . . - . - . - . . - _ .
56 .24 • . .
Interest on stpcks for Choctaw
orphans' reservation. - . - " . . . . 9,954 18..
Claims of Western Cherokees for
irriprovements abandoned
53' 94
Boat to preverit riew accurnulation in Red r i v e r , . . - 1 . . . . . . - . : 18 36
Improving the riavigation of the
Mississippi above the niouth of ^,
' - .
the Ohio,, and the Missouri.. ," ',
... ,
river..._.......' . . : : . 1,302 85
Improving the navigation of the "•
Ohio and Mississippi rivers >.
from Louisville to New Or--.
;.
l e a n s , , . . . . . - - . . - . . . . . : . ' . . : 1,300 00
Improving the navigation of the.
' '
Arkansas r i v e r . . . . • . , . . . . . . . . . •1,115 66
Road from Milwaukie, via Mad";
''
ison, t o the Mississippi river,
opposite D u b u q u e : . - - . . . . .
1 59
Survey of a railroad, from'Mil..' '
waukle" "to. D u b u q u e . . . . . . -\
571 26,
Cumberla:iid. road in I n d i a n a . . .
40^00
Suryey of the-Des Moines and
Ipwa r i v e r s - . . . „ a . . . . , - . . . .
• .'-Se..



[1842.

1842.]

SECRETARY OF T H E TREASURY.

Road from-Jacksonville to Talla•-.....•.•.
hassee..
. . . . . . . . . , : . ' . $104 83
Road from Burlington to Indian
,
agency on the Des Moines.'..
'69,
Road from - Burlington . to Des
Hagnes . . , . - . . . . : . . . ;
26 47 \ '
Constructiori of bridg;es,&c., be- •
tween Prairie du Chien and
Dubuque
..:.....-.....
2131
. - .
Effecting Choctaw" treaty of October 11; 1 8 2 0 . . . . .
2,19128
—$41,839
•\

'•

501
.. . ^

. .
. ;
-fi:
"

''

41
^$7,065,035 95

NAVY E S T A B L I S H M E N T .

P a y and subsistence .of the N a v y . . . . . . . . . .$2,039,071 50
P a y pf superintendents.. ^ . . . . - - . . . - . . . .
° 57,375 80
Increase, repair, armament',' and equipment
of the Navy-. .•.....•
-2,221,391 M
Provisions-657;382.03
Medicines, surgical instruments^ &c. . . . . 33,252 80
/ •
Navy-yard at Portsmouth - . . . - . . - - . - . . S.
20,000 00
'' [
Navy-yard at Boston . . . . . . . . . . . . . . . . . . . .• 21,214 71
Navy-yard at. New York . . . . . - . • . . . : - . . .
68,704 86
. .
Navy-yard at Washington.-.....* • .7,471 77
Navy-yard at Norfolk. .
^.:.. ........
22,820 63
^Navy hospital at Boston . . .J
:
. ' 623 46 .
'Navy hospital at Bropklyn
8,480.81
Navy hospital at Norfolk
..-•,.."..•....
; 470 88
Navy hospital at Pensacola.
1,689 15
Contingent experises of the Navy. . . . . . . . ' .
478,023 24 .
Contingerit expenses not enumerated . .
• 11,995 82
Repairs of naval asylum at Philadelphia:.
861 50
Survey of the coast from Appalachicola bay
to the mouth pf.the Mississippi r i v e r . . . . .. 5,612, 26 - '• .
Pay, &c., subsistence, &c., of the home
;
squadron . . . . . . . . . . . .
. . . . , . - - . .>. 419,219 12 - ;
Building and equipping war-stearners of
mediumsize.".. ^.
........
328,056 -35
Suppression of the slave t r a d e . . 1 . . ; . . . . . .
2;545 10
P a y and subsistence of the marine c o r p s . . . .171,908 87 •
Subsistence of non-comriiissioned bfficers
.
^ serving oh shore
J. -.---...-•.,.
33,036 14
••
Medicine and hospital stores for marine corps . 2,716 55
Fuel for marine corps
. . . . . . . . . . -. - - - . .
7,429 23
MUitaiy stores- for marine c o r p s . . . . . . . . . .
860 72
Clothingfqr marine e P r p s . . . . : . . . . . . " . . " . . .
42,666 03 .
Contingent expenses for niarine c o r p s . : . . ' 11,415 .84
.V
Transportation'; and recruiting for marine . . ' . \ •.
corps..... . . - ^ . . :
.'..:. .^.... " -6,72672

i




502

'REPORTS

OF T H E

[31842.

Repairs- of b a r r a c k s . . . . . .
.....
. $12,463 M .
Charter of the steamers Splendid and Clarion, for the survey of Nantucket s h o a l . . .
4,345 §9
Arranging, preserving, &c., coUections made
by the Exploring Expedition..
,---.
5,IQO Op
Construction, &c., of armed steamers, &c.
13,000 00
Erecting the statue of Washington, &c. ....
. 4,000 00
^Reliefof DanielKleiss, per act l l t h August,
1842..........
. - , . . . - - . . - . - • - . , , .83'52
Relief of Andrew Forrest, per act 29th Au-.;
gust, 1 8 4 2 . . . . . . - - - • - . . . - . .
- - . - . . ., . 3 6 8 3 4
Relief of Francis.G. McCauley,..per act 22d

.Jm^,.iB^fi^,...^...:..fi:.......:. ^....:.....--...

.

.
.

.

=
^ •
•;
: - .

. 742 09.- .

• '

., ;' • \ -$6,723,126- 0^
< ''
From which deduct the following, repay, .
:
ments, viz-: ' : . .
...
•
'
'
Navy-yard at Philadelphia../- -11,045 18
.Navy-yaixl at Pensacola.. . . - . - - • , 4,945 .69 .'.
:
^
Contingent fbr 1 8 2 9 . . . . . : . . : . . , . : -25,05 , y
• ..
.. ' . ^
Privateer pension fund,..
.... . . .
2 :07'';
/
. " -v
Completingand furriishing.hos- . • .' \ - . . . f i
^
,
. ,
• :pitals . . . . . . . . . . . . :^...:..... . :10 QQ. ^ ; , " •
-• ^ : V :
Magazines on Ellis's Islaiid, in .. .
•
: .^
thebarbor ofl^ew Y p r k . . . ,
...13 87 .. ;. '
/
^^^ :
6,041 86
,717,084,$?
]?^BLIC PEBX..

Interest on the tfiindecl debt-...
. 1 . , - # , 0 0 0 21:
interest on loan of 1841 .arid 1 8 4 2 . . , ; . . - . - ^52v262 §6
Redemption ofthe three per cent, s t o c k . . : , - . " 7 48
Reimbursement of Treasury notes, (old) - : .
-157'^^
Reiriiburseriient of Treasury notes, per act
12th October, 1837
_ - - - . - - - . . . ; 8,^50- 00 :,
Reimbursement pf Treasuiy .notes, per act"
- .
. .
31st May, 1838
. . . . . . . . , . . , . . - , . . . 17,000 .00
Reimbursementof Treasuiy notes., per act. ..
"
'
31st March, 1 § 4 0 . . . . . . : ;
, - . . - ' . . . .954,559 i8&
Reimbursement of Treasiuiy .notes, p e r a c t
.15th Februaiy, 1S41. - . . . . . . . . . , . . . . ; . . . ,3,767^537 20
Reimbursemeiit of Treasury Inptes,; per .adt. .;
31st January, 1 8 4 2 : ^ . , / . . . . . - - : . . - / . . :2,751,78p 67
Interest on Trp.asuiy notes, per .act. 12th.:. .
October, 1837 - . . . . . . . . . . . : . . . . . . . '.. / :
;295 67
Interest on Treasuiy .;notes,, ppr act 12th ,
May, 1838 :.,-:•--..._...•
..-:..:..:•:'.'
,. 1,114-M
Interest;on Treasury- riotes, per ;aet ;31st "
Marchi 1 8 4 0 ' . . . / . - ; . . . . . . . . . . . . . . . . . . ' . . „ /51,300 .52



J

1842.]

S E C R E T A R Y OF T H E TREASURY.

503

Interest on Treasu.ry notes, per act 15th
February, 1841
. . , . . - . - . . - _ $131,595 39
Interest on Treasury-notes, per act31st:<Ianuaiy, 1842. _ . L . . . . . . . . . . . . . . . . . . . .
14,8SO. 98
Interest on Treasury notes, per act '15th >
.April, 1842 "...., / . . . . . , . . . ; . . . .
/
158,135' 22~
B/110,828 15
126,264,882-20
TREASURY/DEPARTMENT,,

REGISTERJ'S ©FFicj}, 2>ecem6er 5, 18.42.
:
T. L, g j I I T H , Registe.




504

R E P O R T S OF T H E
•

" '•••:

V

„G.."

'•

•

• /

[1842.
'•_;;_,/

Ofi the Public Debt,-Deceinber 1,184:2..

:''].':'I'-,.'''••

. r

.

•'

Ofthe (old) funded and unfurided debt, payable on presentation:
Funded d e b t — P r i n c i p a l . . . . . . . . . .
.$52,087 62
•' - / . ' Iriterest.:
.236,218 78,
$288,306 40
Unfunded—^Certificates for claims during
the revolutionaiy w a r . . . . . 26,622 44
Treasuiy notes issued during
. * the late w a r . . . . . : . . . . . . :
4,317 44
Certificates of Mississippi stock 4,320 09
35,259 97
•$323,566 37
Debts of the corporate cities of .the District of Columbia,
assumed per act of 26th May, 1836:
^
.
Ofthe city of W a s h i n g t o n . . . . . . . . . . . i$930,OOO 00
Alexandria
225,000 00
G e o r g e t o w n . . . . . . . . . , . . " 225,000 00
$1,380,000 ,00
Loan of the 21st of July, 1841, redeemable after 1st of
January,. 1 8 4 4 , . . - . . . : . . . - . . . . . . . . . . .$5,672,976 88
Loan of the 15th of Aprilj 1842, redeem• '
able after 1st of January, 1863.
. . 3,126,385 78^
--——.
$8,799,362 66
Treasury notes outstanding, viz:
Notes issued under the act of— "
October 12, 1837.
:
$29,406 .07
. ^
•
May 21,1838, and March 2, 1839.. . .
35,008 05
March 3 1 , 1 8 4 0 . . - . . .
. . . . . . . . . . 354,893 39
Februaiy 15, 1841
.3,389,124 03
January 3 1 , 1842
. . . .5,066,939 74
August 31,1842 . : . . . . . .
. . . . - .1,224,054 89
— — _ i - * i 0 , 6 9 3 , 4 2 6 17
* This amount includes $113,631 66, cancelled notes, in the hands of the accounting officers
for settlement, viz:
.
:•-...
'*
Of notes issued under acts prior to 31st of January, 1842^......-.
. . ; . ; . . . ; .143,641 66
Of notes issued under the act of 31st, of January, 1842.
64,990 00
Of notes issiied under^ the act of 31st of August, 1842."
. . . . . . . . . . . . . : . . . . . 5,000 00'
TREASURY DEPARTMENT,

REGISTER'S OFFICE, December 5, 1842.




•

T . L . S m i T i l , Register.

342.]

SECRETARYOFTHETREASURY.
...

505

• D.,

tatement exhibiting a. view of tKe value of Imports qiiarter yearly, during the
years ending September 30, 184:0, 184:1 y,and 1^4:2.
Value of Iniports.
Periods.

Free of duty.

'ourth q u a r t e r , ' 1 8 3 9 . . . . .
'irst quarter, 1840
)econd quarte.r, 1840 . . . .
["hird quaiter, 1840.

Paying, fluty.

$14,316,875
16,270,5-57
12,053,141
14,555,631

.

•49,945,315

11,657,880 - 11,042,450'
18,6l7,2'99
,17,626,102
. 17,104,123
14,380,295.
18,640,429 .' 18,877,599 ,
66,019,731 .;61,92'6,446

• • 1841.v" ^ - . . - . j . ^ -

'' Total

- :

$13,436,137 , $27,753,012
12,663,745
.28,934,302
10,184,039 .• - 22,237,180
13,661,394
28,217,025.

, .^•, 1840..,..:;_.w..- ; 5.7,196,20.4
•"ourth quarter, 1 8 4 0 . . . . . .
^ifst q;uarter, 1841 . . . . ' • : .
Second quaiter, 1841 . . . .
Third quarter, 1 8 4 1 . . . . .

' [ : ' ' , .

I67a41,51922,700,330
36,243,401
31,484,418
'37,518,028;
127,946,177.

14,582,432 • 23,116,375
^ourth quarter, 1 8 4 1 . . . . . .: 8,533,943
24,425,953
Tirst quarter, 1842 . . - . . . .
.•8,506,002
32,931,955
second quarter, 184'2 : . . .
- 8,191,214 ,:;i7,919,887
26,111,101
riiird.quarter, ;i842 . . .;..' : 4:,725,537- .12,472,361 .•17,197,898
•••';•;

1.842.^..:....-..

,29,956,696 :

69,400,633

.^ofe.—The third quarter of 1842 is partly'on estiniate.

99,367,329
^

TREASURY DEPARTMENT,
' .:
,
• r REGISTER'S O F F I C E , i)ecem&er 13, 1842.

T . h . SMITH, Register.
^

.

..'

,:"

fi.::.:

^

•:.

E:

\

'• . . - '•-... '. • ,. .; .'

fiL statement exhibiting the value ofi Imports., and Exports during the year ending
'.'••'.'"
on the SQth ofi' September, 1842.
- •
Imports-^—Value of merchandise free, of.duty
.:
$29,956,696
;Valu'e of merchandise paying duty . .
. . . . . 69,400,633
. ' .•••
:. " • - -.^^ • . -• '
Exports—Of foireign rnerchandise,:v^z :
Value free of duty. . . . . . . . . . . . .
Valu.e paying duty . . , . :
Of domestic p r o d u c e . . . . . ; . . . . .




/

'

.. • $99,357,329

16,733,117
4,825,764
-$11,558,881
92,559,088
$10l,117,969

R E P O E T S QF T H E

506

[184

JVbfe.—The value of imports and exports for-the quarter endmg 30th September, is partly
estimate.
- ,,'
. .
TREASURY DEPARTMENT,
REGISTER'S OFFICE,

\

December 13, 18.42.
T. L . SMITB., Register.

'Statement exhibiting the value ofiWoreign Merchandise exported annually durii
the year.s ending owthe^dQth ofi September, 1821, to 184:1 i. inclusive.
..
Year ending 30th i
.September.
;

iV:aIu.e Oif Foreign .M.erchandise exported;

Paying dvity. . ., -

.'•

•Specie.

|

Free ofidiuty. <
Ad valorem.

-.
JTotal. ••.

1 8 2 1 . : . . . . , . , . . : : $4,695,090 . ,$5„.9,42.,.641 : $10,764,757 $21,302,488
. 1822
.•; 4 , 6 9 9 , 8 4 4 : • 6 , 4 0 1 , 4 6 2 : l i ; 184,896 22,286,202
. 1 8 2 3 . . , . , . . . . . . : 8,5;02,329 • 11,344,544 - •7,696,-749 ' 27,543,622
•^8,115,082 •' .25,337,157
,1824
. . . , . : • 9 , 7 2 4 , 0 7 3 ; 7,498,002
1825.
• . . : 12,554,408, 10,150,395 : •9,885,840 32,590,6-43
8,127,9.68
5,135,108 . 24,539;612
.1.826 . . . . . . . . . . . 11,276,536
-. 1 8 2 7 . . .
: , 8 , 1 3 9 , 2 7 1 ' •7,478,715 i ••••7,78,5,150 '• 23,403,136
5,477;958
8;427,678 • 21,595,017
1828
. . . : 7,689,381
5,631,309 -• - 5,796,092 ' •5,231,-077- 16,658,-478
. 1829
5,012,876 . • . 2.,320,317 • 14,387,479
1830
. . . - . 7,054,286
1831 . . . . : . . . 8,233,946 , 4„2b0,537 • 7,599,043 , 2.0,033,526
5,590,616
• 7,649,805 10,799,052
24,-039,473
1832...
,4,151,5-88
7,410,766
19,822,735
1833 . .
. . 8,260,381
2,349,001
12,433,291 • 23,312,811
8,580,519 •
1834.........
1,936,024 12,760,840 . 20,504,495
1835.'
• 5,807,631
•4,519,277
: 12v513,493 -, 21,746,36§
4
,
9
1
3
,
5
9
0
:
,1836,.,. .„,.>...•..
1:2,448,919> 21,854,962
5,414,886.', 3,.991.,157
• 1837..
2,518,329 : • 1,9,48,055 •7.5986,411 1 12,452:,7.95
18.38.
2,769,322 ' 2.,S38:,376-' ,. 12,486',827 : 17,494,525
1839.3,271,728 • 2,534,081 : 12,384,503 ' 18,190,312
184JO..
•2,091,659 l l , 2 4 0 j 9 0 0 . 1 5 , 4 6 9 , 0 8 1
2,136,522
.X841-.:
.,

TREASURY DEPARTMENT,
;
:
•
R E G I S T E R ' S O F F I C E , i>e<:e77z&6r, 10, 1 8 4 2 .

;'• . • '•••'




*

• ,:; • -.•^••- •. • ; T . . L . ' S M I T H , i 2 e g ' W .

1842.]

- SECRETARY OF T H E TREASURY.
:

•

•

•

'

.

-

< ^ ^

•

• ' .

507
•

COLLECTOR'S O F F I C E , N E W YORK, November 28,

.

••

1842.

S I R : In answer to your letter of the 23d instant, I have the honor to
state my opinion, that for some time preceding the passage of the'-hew
tariff, there was a .r.e.dund^nt supply of merehandise in the United States.,arid that .this oyerstodc still..continues; and fuither, to state my full
concuiTence i n t h e .belief which you express, that prices are hot determined .by, the rates of duty imposed upon merchandise, but by the
proportion which the .supply bear.s to the demand.
The actualjqji.antity.Qf any description of merchandise which may be
i n t h e m.arket, is a question.of.difficult solution; because theihplders are
•unwilhhg that, tke dealers should know the extent of their respective
stocks; but the inquiry .whether the stock on hand ^exceedsthe deinand,
may be answered by a comparison 'between,the cost of articles and the
prices at which they are- sold, or betweenthe prices obtained at different
periods. The first test is not of easy application, because it involves tke
:necessity-of.resorting tothe importer for information as to the cost, which
inforniation it is,his interest, in a "great majority of cases, to withhold..
It .is true, that if a specimen of the .article sold is krought to :me:, with a
memorandum of the nam:e.s of the impoiter, .and of the ship in which it
was imported:, I could ascertain thecost, iprovided all the .articles of the
same name, in that paiticular inyoice, were of uniform quality; but such
an investigation, if made to ."any ;extent, would be exceedingly embarrassing and very laborious. In. search, then., of .facts to', prove by the
declining prices of mefchandise that there is a surplus stock of merchan.dise beyond the wants or .abilities of the .consumers, I must refer to the
quotations;of.the .prices current,"or to actual sales, as communicated to
me-by individuals upon.whose testimony I can rely. ; :0n gi .former
occasion I expressed my doubts whether much reliance could be placed
upon printed reports of the state of the market;. if there were no other
objections, tkis alone would suffice,.that their quotations take so wide a
range as tp express'no .precise information; for instance, one -now .before
me quotes Madeira wine a t 45 cents to $1:50 per gallon; but I find
some facts recorded in recent pubhcations which will throw light upon
. these inquiries:
•,.
/ '
Clean Russia hemp is quoted, July , 6, 1842, at $220 00 .
per ton..
'^ .
^
'"
Nov. 23 : . _ : . . - . . 210 00 to $212 50'^
Bar iron, Russia; P . S. 1 , . . . July ^ 6 . . . . . . . . 102 ^0 to 105 00 ''
•
Nov. 23 . . . : . . : . . WI 5Q to loo 0 0 ' '
Refined saltpetre
July 6 . . . . . . . . .
:7| .
• . ".. '
,
^ - • - Nov. 23 ....•,.'.:.._
• 6| Brown Russia sheetings-.... Joitly . 6 . . . : . . . . : . . '
8 50-- to
8 75 ''
. ' •
Nov. 23 . . . . . . . .
7. :0O to
750"
In all these .cases the duties were eonsiderably higher in November
than in July. There are in the prices current, a few' articles the piices of
which in November were higher than in Ju.ly :0.r in August; but I am
confident that a thorough examination into the state of the. m^arket would
sustain -my opinion,- that there is but dne article which, has risen in price
^to a;n extent equalto the iiicrease of duty.; the exception is, the highest



dQ8

y

^

R E P O R T S OF T H E

[1842.

grades of brandy---the stock ofwhich does not exceed six months supply,
even under the diminished demand resulting" from the progress of the
temperance cause.'
\.
*. .
;
' I have procured some spe.cimens of' dry goods, tp the relative prices
of which, at different periods,."I beg leave to refer:
• . . . . •
No. 1. '-Beaver cloth, sold in September, 1842, a t . . . . . . \ . . . . . . . . $2-23 '
'
•
••
November..... L
..
. . . . . . . 1 71
N o . 2 . Worsted lining, Septernber.. , : : . . • . - . . . . . . i . . . . . . . . .
45
•
November.-. ^ . . . . . . . . . . .
",......
30; '
No; 3. Impprted calico,
. . September . : J ..;
. .•*....:.
., 15
y
November.,.-...-...— •....;—.
12^
No.4.
.do.
do.
September .•-...;.,•..-..•..'.''../....
17;
• - •
'i
N o v e m b e r . - - . . _ - . . . ^ ^ — . . . . . . .12.|-*
No. 5: American flannel, .Sept.,''41, .37^. cts, Sept.,* '42,30 cts Nov.
24:
No. 6.
" 'Satinet,
" : 55
.-•"'.
^. 5Q
'''
.42^
No; 7. •' ' ' c a l i c o
"
' •- •' ^ : 0 : - ^ " ': - 7
No.-.S.' . •^'•-. •"• -",/ • ; • . • '•' .' . 9J , " /
-'7^".
. Specimens of articles which have declined in price since the new tariff
went inta operation can be multiplied to any desired exterit, and I venture to assure you that if proof of an average fall often per cent, ifi the
selling price of.dry-goods since September 1, were required, I can furnish
it in abundance, a n d i t is equally certain that the prices of other goods,
generally^ are now lower than .they then-were. '
•
,. ' '
.
The time which has elapsed since the passage pf the new act, is top"
•y short to admit of proofi ih^Vthe process of accommodating foreign prices to
I the new stateof things existing here, has already begun to develop itself;
i but I have no reason to.doubt that this result, as explained in rh'y letter .
I of the .25th instant;-will inevitably be.fbund;^ and that in- no circiimI stances will the consumer haive to pay the whole or the larger pa;it of
:; the increase of duties provided/by the .new law.
*
• ^
^ I am, sir, very respectfully, j^our obedient servant, . . .
'
fi,
: E D W A R D CURTIS, CoZZe^or.
Hon.

W A L T E R FORVI^ARD,

'

,

'

Secretary ofi they Treasury, Washington, D , C.

' • : : . ,

AN ACT for the Warehousing.of Goods'(28th,^August, 1833.)" From " T h e Statutes of tlie
, • United .Kingdom of Great Britain and Ireland."—3 and 4 William IV. , "". :

.
Whereas an act was passed in the sixth year.of the rpign of
6G. 4, c, 112. his late Majesty King George-the Fourth, eri tided, " - A n
act for the warehousing of goods," whereby the. laws of
V customs in relation to the warehousing of goods were cori-. solidated and amended:-and whereas, since the passing
. . ..• .. of the said act, divers acts, for the further amendment of
t h e l a w have been.fourid\necessary,:and it will be of ad. '
vantage -to. the trade and comrnerce of the country that.
. the said acts should be consolidated irito one act:
. .. ' Be it'therefiore: enacted'by'the'King\s most excellent'Mafiesty,'
by and with the advice and consent ofi'-.the.Lords {spiritical and^



\

r^

1842.]

S E C R E T A R Y OF T H E TREASURY!

•

509

temporal) and Commons, in this present Parliament assembled,
and by the authority ofi the same, That this, act shall commence Commence- upon the first day of September, orie thousand eight hundred ."^^"^ oi^a. "
arid thirty-three, except where any other commencement is
herein particularly directed.
• • • ) • ' •
. II. And be it fiurther enacted,. Thdit it shall be lawful for the
commissioners of his Majesty's treasury, by their wa.rrant Treasury to
from time^to time, to appoint" the ports i a the.United King- hoSsin^Trts"
dom which shall be wareliousing ports-for the purposes;of
fi"'
this act; and that it "shall be lawful/for the commissioners,
of his. Majesty's customs, subject to the authority and directipris ofthe commissioners of his Majesty's treasury, by their:
/ •
order from time to time, to appoint in .what warehouses or Commissionplaces of special.s^cuiity, or of ordinary security, as the case ^^'^. \^ ^ppomt
i.

^x

^ - • - • » /

'

^

J•

J '

•

wareliouses

may require, in-^such ports, and • in w h a t different parts or and require
divisions of such warehouses or places, and in what manner,^o"^any goods, and what sorts of goods, may and may only be
.
warehoused and kept and secured without, p.ayment of any
.*
duty upon the first entry thereof, or for exportation. Only, in . ;
cases wherein the same may be prohibited to'be impoited for
home use; and also in stich order to direct in.what cases
(if any) seicurity by .bond,in riianner hereinafter provided,
shall be required in respect of any warehouse so appointed
by them.
. '
-. >. .
,
, TU. And be it fiurther enacted, That whenever.'ariywa.re-Warehouses of.
house.shall have been approved of bj^ the said commissioners, ^pe<^.al^se.curity '
as beirig a warehouse of special security, it shall be stated ment.
in their order of appointrnent that such warehouse is ap- .
pointed as a warehouse pf special security: Provided always,
That all warehouses, connected- with wharfs for the landing Warehouses
of goods to be lodged therein, and enclosed together with s.u.Ph ^^'^^^^^^^fj^oJJt
wharfs within walls, such.as are or shall be required by any .appointment,
act for the constructing of such warehpuses and wharfs, and
being appointed to be legal .quays, shall, without any order of
the. commissioners of the customs, be warehouses for the purposes of this.act for^all goods landed at suchwharfs or quays,,
at any port appointed by the.commissioriers.of his Majesty's
treasury to be a warehousing port as aforesaid, and all such
^
warehouses shall be warehouses'of special, security.
;
' .IV. And be it fiurther enacted, Th^X all appointments of .,Bonds given
warehouses for. the warehousing'of .goods^ made under the PJ^^^^^?^J^^^^P^^
authority of any other 'jact in force at the time of the com- force. •
mencement of this, act, shall continue in force .as if the same
had been made under the authority of this act, and all bonds
. givenan respect of any goods warehoused or entered to be
warehoused, under any act in force at the time of the commencement of this act, shall continue in force' for the purposes of this act.'
.
.
• . ,'
.
.
Y. . And be itjurther enaciedy That, the commissioners of his ^^^°^^^^^^^^
^ a j e s t y ' s customs' shall, .put of the .nioneys arising from warehouses for



510

R E P O R T S OF T H E

-

[1842.^

tobacco, and the duties of customs, provide from time to time the.warerenT^^^^^ ^^ houscs for the wairehousing of tobacco at the ports into which
^ tobacco maybe legally imported : Provided always, That'for
ever}?- hogshead, chest, or case of tobacco so Warehoused,
the- importer or proprietor thereof shall pay, as and .for warehouse rent, such sum or sums not;exceeding any sum.pay. able urider any act in force at the time of the corrimeneemerit' of this, act, and at such periods and ih such marnner as the
' . commissioners of his Majesty's treasury shall from-.time tp
time by their warrant appoint and direct; and all such
sums shall be paid,, received, and appropriated, as duties of
customs.
.
'
..,
,
•'
. Power to re- VI. And be it fiurther enacted, Tha:t it .shall be lawful for
voke; or alter-^]^g gg^'^j comrriissioners of his Maiesty's-treasury by their
appomtments.

-i /-

•i

-..,..-

^

fi" .

^

- > i

.V •

WaiTant, and lor said commissioners, ot tne customs by their
; order, from timeto time to revoke any forriier wafrant or any
former order, or to make any alteration in or'addition to any
former waiT.ant or any former order made by them as aforesaid re'specti veiy. ' •'"
.. • '
•
Publication of VII. And be itfiurther enacted,. That every ordei; made by
appointment in the Said comn^is.sioners ofthe customs in respect of ware-,
houses of .special security, as well those of original appoint-,
ment as those of revocation, alteration, or additiori, shall b e '
published in the Londo7i.,Gazette, for such, as'shall be ap- . pointed in Great Britain, And in the Dublin- Gazette, for such'
f- as shallbe appointed in JreZa??,^. . , ' . ' .; '• ^ ^ '.
Warehouse ' VIII. And be'.itfiurthermajcted, That .before any goods shall
keeper may be entered to. be warehpus.ed in any warehouse in respect of
bo^d if willing! wbichf Security by bond shall be required as'-^foresaid,.th^;
.'
" proprietor or occupier of i such warehouse, if he'be w
shall give general-security by bond, with two sufficient sureties, for the payment'pfthe full duties of impoitatipiT on all.
such goods as shall^ at any time be warehoused therein^ or'
for the due.exportation thereof; and if such proprietor or'
occupier be not willing to give, such general secuiity, the
: Or importer different.irnporters of the separate quantities of goods .shall,
give particular upon eacli; importation, give such security in respect of the
. '
particular.:goods imported by them respectiyely, before such "
goods shall he entered to be warehoused.
,
Sale of goods - IX. And be it fiurther enacted, Th at if a n y goods lodged iri
in warehouse, any warehouse shall be the propeity of the occupier of such
t(f be^v£d/d^ al- Warehouse, and shall" b'e J(??zaj^& sold by^him, and iipon such
though they re- sale there shall ha:ve been a Written agreemeiit, signed •by
mam there. ^ ^ parties. Or a^'writteh contract, of sale made, executed,
and deliyered by a broker or other person legally authorizedfor or on behalf of the parties respectively,' arid tbe aniount
of'the price stipulated iri the said agreenient or contract shall^
have been actually paid or secured to be paid by the pur- •
chaser, every such .sale sliall be valid,, although such goods
. shall rernain in such-warehouse: Provided, fi^haX a:tmh^fem



1842.]

SECRETARY OF T H E TREASURY.

511

of such goods, according tp such sale, shall havebeen entered
in a book to be kept for that purpose by the officer of the Transfer of
customs havirig the charge of such warehouse, who is hereby f^^^ f^^A^- ^^
required to keep such book, and to enter such transfers, with book.
the dates thereof, upon application of the owners of the goods,
and to produce such book upon demand made.
X. And be it fiurther'enacted, That all gopds warehoused Storage in
. shall be stowed in such manner as that'easy access may be afford easy achad to every package and parcel of the sarne; and if the cess,
occupier of the warehouse shah omit so to stow the same, he
shall, for every such omission, forfeit the sum of five pounds ; Penalty 51. .
and if any goods shall be taken out of any warehouse without due entry of the same with the proper officers ofthe
Gustoms, the' occupier ofthe warehouse shall be liable to-the
payment of the duties due thereon.
>
. ••
XI: Aiidbeit furth&renactedi Thatif any Q-oods warehoused'p^°^^ fraudu'

. '.

•/ o

leritl'v conceal*"

shall be fraudulently concealed in or reinovedfrom the ware- ed or removed.^
.house, the same shall be forfeited; and if any importer or•
proprietor of any gppds warehoused, or any person in his.
"employ, shall by-any contrivance fraudtileritly open the. ware- Penalty ..on
house or gairi access to the goods, except in the presence of^fi^^^fi ^^^^^'
the prpper officer "aeting. in the execution, of his duty, such
impbrter.or'proprietorshaUforfeit and pay for eveiy^ such
offence the sum of five.hundred pourids,"
Xll: And be it fiiiitherenactedi That within one rnonth after.,
any: tobacco shall have been warehoused, and upon the entry
and landing of any other goods tobe'warehpused, the proper oif^nS^'^^and
officer ofthe custorns shall take a paftipular account of the landing.
same,.and shall mark the contents on each package,, and
shall mark- the word "prohibited" on such packages as
contain.goods prohibited to be impoited for home use; and
that all goods shallbe warehoused and kept in the packages Marking packin which, they shall have "been imported^ and no alteration ^^^^*
shall be made in the packages or the packing of any goods
in the warehouse, except iri the cases hereinafter provided.
•
XIII. And be itfiurther enacted, That- all, goods entered to
be warehoused, or to be rewarehoused, shall be carried to Goods to
the warehouse .under, the cstre, or with the authority or per^ wliSioule urTmission, of.the- proper officer of the customs, and in such der authority
mariner, and by such persons, and by ".such roads or ways', ^^ officers.
and within such spaces of time, a s t h e proper officer of the
custonis shall authprize, permit, or direct; and all such goods.
not so carried shall be forfeited..
" ;
' . . • ' "
.,
XIV. And .be it fiurther enacted, That all ^ goods which have Regulations
been so warehoused shall be. duly cleared, either for export-^fi^^l^ciearmg
ation or for home use, within three years, and all surplus . . *
, stores • of ships \vithin one year, from the-, day of the first
entry thereof (unless further time be. given by'the commis- • . . .
sioners'of his Majesty's treasury;). and if any such goods be
riot so cleared, it shall b e lawful for the cprhmissioners of his

I




512

^ R E P O R T S OF T H E

[1842.

" -Majesty's customs to cause the same to be sold, aiid the
produce shallbe applied tothe paymentof warehouse rent
. and other charges, and the overplus, if any, shall b e p a i d tp
. the proprietor; and such goods, when sold,'shall be held"
• subject tp air.conditions to which they were .subject preyious
to such sale, except that a fuither time of three moriths from
the date" ofthe sale shall be allowed tp the purchaser for the
clearing of such goods from the Warehouse: Provided always^
That if the goods so sold, shall not be duly cleareid from the
warehouse within such three nionths,. the same shall be forCompany's feited: Provided always, That if thegoods so to be:<iisposedgoods
and of shall havc becii imported by the Wast India Cpmpanf, or.
to^bTfo^ld^^at shall be of the descriptipn called "piece goods," impoited
their sale. . from placps within the limits, pf their charter into the port of
London, the ?>axne shall, at the requisitiompf.the commis^:
. sipners of customs, be ..duly exposed to .sale, by t h e said
' , company at their riext. ensuirig. sale, and shall be then sold
." for the highest,price which shall;be then publicly offered for
^
.thesame.
•-- . .
• ... ,
Incaseofacci- .XV; And be it fiurther enacted, ThsX if^ any goods - entered
or"^ ^"sMbping ^^ t)e Warehoused, "or entered to be delivered fipm the ware- .
goods, duty to housc, shall be lost or destroyed by any unayoidable accibe remitted. denti' either on shipboard or in the landing or shipping of the
same, or in the receiving into, or' deliveiirig from, the warehouse, it shall belawful for the commissioners of his Majes.ty's customs to remit or returri the duties payable or paid
' on the quantity.of such gpods so lost or destroyed. :
' :
Entry for ex- XVI. ^?^dJ ie iif/2(?tyie?;. e7iaci:e(i,^That no goods whicli have.
iiome-u^sV^ - been SO warehoused, .sha:n be taken or deliyered from the^
wa;rehouse, except ilpon due entry, and. uridef cai^ of the
proper officers for exportation, or upon due entry and pay-,
ment of the full duties payable thereon-for home-use, if they
be such goods as may.be used' in the .United Kingdom;; .save
Goods permit- and cxcept goods delivered into the charge of the *search^^V^f-^^ ^^^P" ers to be shipped as stores, arid which shall arid may be so'
Sfarehouse :du- .shipped' withoiit entry or payment of any duty for "any ship
tyfree, as ships ofthe burdeii of seventy tons "at least, .bound upbn a voyage
stores.
to foreign paits, the probable duration of which, out and
, ,
home, will not be less than-forty days:. Prom&cZaZz^a^^
such stores shall be duly borne, upon the ship's victu^alling bill,
and shall be shipped in such quantities j and. subject to such
directions and regulations, as the commissioners-of customs
shall direct and appoint. .
• RLvm for stores .XVIL Provided always, und be it .enacted,': Tha:t any rum
stores may^'be of the B?-?*mA^ plantations may be delivered into, the charge
shipped with- ofthe searclieivto. be shipped as-stores for any ship^ with-.
borne on^vTctu^ ^^^ entry or payriient of any duty, and "any surplus stores of
ailing,bill;
any^ship rnay he delivered into the charge of the searcher,
• ,
to be .reshipped as stores for the same ship, or forthe same
master in anpther ship, w:ithout eritry or payriient ofJ;any.
-




1842.]

S E C R E T A R Y O F . T H E TREASURY.

513

duty, such rum and such surplus stores being duly borne
upon the victualling bills of such ships respectively; and if
the ships, for the future use ofwhich any surplus, stores have
been warehoused, shall have been broken up or sold, such .
stores may be so delivered for the use of any other ship or. entered for
belonging to the same owners,- or may be entered for pay- P^^^^te^s^ement of duty,:and delivered for the private #se of such owners, or any of them,, or fpr master or purser of such ship.' -^
XYIII. And be. itfiurther enacted, That upon the entry of Duties to be
any such goods,, to be .cleare.d' frorii 'the'wa;rehouse, if .the P^^tl o.noj^igina^i
same be lor ripme use, the persoii entering such goods inward, cept in .certaiii
shall dehver a bill of the entry, and duplicates thei;eof, in like- ^^^^s.,
manrier as is directed by law in the case of goods entered to
be landed, as far as the same is-applicable; arid, atthe same . '
time, shall pay down, to the proper officer ofthe customs the
full duties of customs payable thereon, arid, not being-less in . ; •'
arnount thari, according to the account of the quantity first. ...
taken oftherespective packages .or parcels of the goodsin such •" .'' :
entry, at the-examination thereof, at the time of the; first entry
and landirig ofthe same, without any abatemerit-ori account of , '
any deficiency,, except as by this act is otherwise provided'.
And that if the entry, be. for exportation, or for' removal to If for expor-.
any other warehouse, and any ofthe packages pr parcels of tatidiror remo-. the goods be deficient of the respective/.quantities of the deficiencies to
same," according to the account first taken as afbresaid, a ^«F»^i^like entry inward ..shall also be passed in respect of the
•quantities so deficient^ and: the full duties-shall be paid on
the amount thereof, before such packages, or. parcels of •
goods shall be delivered or taken for, exportation , or removal,: except, as by this act is otherwise provided. A n d i f How value asany good's, so .deficient in quantity, shaH;.be; such as < are ^^^*^^^"^^charged to pay duty according to the value thereof, such
value shall be estimated at the price for which the like sorts
of goods, of the .best.quality,.§ha:ll have been last or lately
.sold, either at any sale of the East India Gompany, or in any
other rnanner, as the'.case may be.
" -,
. ; XIX. Provided always, and be it fiurther enacted, T h a t t h e Duties on. toduties payable upon tobaccp, sugar, and. spirits, rjsspectively, and^g'inS^^-lo
when taken out of warehouse" for home use,, shall be charged be charged on
upon the quantities ••.ascertained b y t h e weight, measure, .or Jl^^^J^^^^^^^^
strength of the same actually delivered; save and except, iii^certain
that if the sugar shall not be in a war^.house of special seeu- cases..
rity,. no greater abatement, on account of deficiency of,the '
quantity first ascertained as aforesaid, shall be made, than
shall be after the rate of three.^er centuin of such.quantity for
the firstthree months, 3.nd [one per ce7itim for every .subse-•
quent morith during which' such sugar shall have been warehoused; and, a:lso,.save and except, thatif the spirits (being
any other spirits .than, rum of the British plantatioris) shall
lot be in a warehouse of special security, no greater abater
VOL. IV.—33.



514

,

R E P O R T S OF T H E

[1842.

ment, on.account of deficiency of the quantity or strength
vfirst asceitained as aforesaid, shall be made, than shall be
after the several rates of allowances following (that .is to
- , say): for every hundred gallons, hydrometer proof {videlicet):
• .
for any time not exceeding six months, one gallon; for an}^
time exceeding six" months, and not exceeding twelve
months, two gallon^ ;• for any time exceeding twelve nionths,
and not exceeding^eighteen months, three gallons; for any
time'. exceeding eighteen months, and not exceeding two
years, four gallons; for aiiy time exceeding two-years, five "'
'
gallons. Provided always, That no abatement shall be
No allowance made in respect of any. deficiency'in quantity of any spirits
for leakage. ocpasioned either by leakage or'acciderit, and not by natural.
evaporation, in whatever • warehouse" the- same may be-j'
except as by this act is otherwise ^specially provided.
^ ^
Importer may XX. And be fit fiurther enacted,- Theii^, if.'a,iteT any goods
enter goods for shall'havc been duly eritered and landed, to be .warehoused, \
exportation,al- and before the same shall have been, actually deposited in
though not .the warehouse, the importer shall fuither enter the same, or "
waie ouse . ^^y. pg^^^^ thereof, for home use or for exportation, as from the
warehouse, the goods so entered shall be, considered as vir' . tually and constructively warehoused, although not actually
; deposited in the warehouse, and shall and m a y b e delivered
and taken for home use or for exportation,'as the case may
• •

be.'

.

:.

.

.. •

=

-

• Goods may be XXI..' And'whereas it is expedient to make regulations for removed to oth-^hg removal-of warehoused e-oods from-one w^arehousinsf
er ports to bere-

warehoused,

,

, ^

o

.

o-

port to another, and. trom^ one warehouse to another in the
same port: Be it therefiore enacted, ^ h a t ariy goods which
. have been warehoused at some port iii the United Kingdom,
may be removed by sea or inland carriage to aii}^"other port
in the same,-in which the, like goods miay be warehoused
upon importation,'to be rewarehoused'at such Pth^r port,
and again as often as liiay be required to any other such
.. port,, to- be. there rewarehoused, subject to the regTilations
And, on notice hereinafter mentioned, that: is to say: twelve hours' notice,
^re^ai^^fbr^re^ ^^^ Wilting, of the intention to remove such: goods- shall 'be
moval,'under given to the. Warehouse officer^ specifying the particular
seals oif office., goods. intended to be removed, and: the niarksy numbers, and
'descriptions of the" packages- in which: the same are contained,in what ship- imported j, when, and by whorn, entered
inward to l^e warehoused;:' ,and...if - subsequeritly reware^.
housed, when, and by^ whom, rewarehoused,. and to what
port the-same are to be remoyed; arid thereupori the'warer •
house officer shall take a particular account-of such* goods',
and shall mark the conterits on- every package in.preparar
tion for the delivering of the same, for the purposes of such
removal, and previous to the delivery thereof may cause t h e
proper seals of office ^to be afiixedthereto : Provided always,
Tobacco for That tobacco,. the produce- of. t]ie British: possessions i ^




1842.]

S E C R E T A R Y OF T H E TREASURY.

' 515

Americcl, or of the United States of Americd, a:nd purchased^se of navy
for the use of his Majesty's." navy, may be remo'ved by the lotert^n ports'!
purser of any ship of war in actual service to the ports of .
,
Rochester, Portsmouth, or PlyMoutk, to be there rewafehoused,
in name of such purser, in such warehouse as shall.be aipproved for that purpose by the commissioners of-his Majesty's customs. .
.
XXII. And be it fiiirther enacted, "That befbre such goods' Entry of goods
shall be delivered to be removed, due .entry of the'sa:me^'shaH^^^' removal,
be made, and a proper bill of such entry, with; diiplicates
thereof, be delivered to the collector or comptroller, containing the befbre-mentioried particulars, and an exa:ct account
of the quantities^of the different 'sorts of goods ; and such
bill of the eiitry, sigried by the collector and comptroller, shall
be the ^ waf rant/for the removal of sucjh goods';" and .an ^
account of such goods, containing all such particulars, shall Account sent
be transmitted by the proper" officers of the port of removal ^° other port.
tb the proper officers of the port of destiriatiori; and upori
the' arrival of such goods at the port of destinatioii, due
entry of the saiiie, to be rewarehoused, shall, in like rrian^ , Entry at.port
ner, be maide witii the collector and cornptroller at such port,'^^^^^*™^ *^ ^'^~
coiitaining allthe particulars arid accounts befo
. -o '
together with the name of the port frorii which such goods
have been rernoved; and the descriptiori and situatipn:of the Forms of enwarehouse "in^ which- they are to be warehorised"; arid the tries,
bill of such eritry^ sigried by siich collector and c'om'ptroller, . ^
shall be the warrant to the landing officer and the warehouse Examination
officer* to admit such-goods to be there rewarehoused, under of officers.,
such exaniination as is made^'of the like gpods'when first
warehoused upon importation froiii ports beyorid the seas ;
and the particulars to be contairied' iri such' notice and in
such eritrijes shall be written and arranged in such form and
manner as the collectbr and cbriiptrbller shall require ;' and Certificate of
the officers at the port of arrival shall transmit tothe' officers^i'^j^vai sent toat the port of reriioVal an acco'unt of the goods so af rived, v^r. ^ ^^^^'
according as they shall, upbri;examiriatiori", prove" to be, arid
the warehpuse officers at the pbft. of remoyal. shall ribtify
such afrival iri their books.
" •
.^
^ XXIII. A7ulbe itfiurther enacted, That the persons reitib- Bond to raving such goods-shMl," at.the time of entering the.same",giye^|V^j^^
bond, with brie sufficient • surety, for the. due arrival 'and given at either
rewarehousing.of such goodsj withiri a ieasoriable time',-P^^^(with refererice to the distance between the respective pbrts,
to be fixed by the commissioner^ of' his Majesty's customs,)'
which bond-may b^ taken.by the collector airid, xoriiptroller
either of the port of removal. or of. the' port of destiriatibii,
as shall best suit the residence-or convenience of the persbris\
iriterested in the removal of such gbods"; and if such'bond.
shaU have been given at the port of destination, a ceftificate _
thereof, under the hands ofthe collector and coiriptrbUef of



516

R E P O R T S OF T H E

[1842.

such port, shall, at the time of entering: such .goods, be
produced to the collector or comptioller of the port of
remoyal.
^'
Bond how to XXIV, And he it fiurther enacted, That such, bond: shall
bedischarged. ^^^ be discharged unless such goods shall have been duly
rewarehoused at the port of destiriatiori within the time
allowed for such removal. Or shall have been otherwise
' ^. accounted for to the satisfaction of the said commissioners,
nor. until the full duties, due upon any deficiency of "such
, goods shall have been paid, nor, until fresh security .shall
-have been giveri in respect of such,goods in manner hereinafter provided, unless such gopds.shall have been lodged iri
some warehouse, in respect of which~general security shall
\ have been given by the proprietor or occupier thereof, or in
some warehouse in respect of which no security is. required..
.
.
.
As to goods XXV. -And be it fiurther enacted, That such goods, when
re^varehoused. g^ rewafehouscd, may be entered; and shipped for exportation, or entered and. delivered for home use, as' the like goods
may be when, first warehpused uppn iniportation, and the
tim6 which srich goods.shall be allpwed to remain feware^
housed at such poit' shall be reckoned, from the day wheri
the same wei^'e first entefed to be rewarehoused.. Y
On arrival af- XXVI. And be it fiurther enacted, That if,, uponthe arrival
ter forms of re-of such goods at the poit of destination, the parties shall be
. mTtL.^may"en-desirous ^fo
to. cxpoit the. Same, or tb pay duties
• ter to export, or thereori for horrie use, without actually lodging- the .sarne in
iTse wUhou^t^"^^ warehouse"for v^^hich they have'been entered arid exarnfirst carrying to iucd to be rcWarehoused, .it shall be lawful for the officers of
warehouse. • ^ Q custpms at such port, after all the formalities _'of entering
and exariiining such goods fof rewarehousing have been duly
•: performed, (except the actual labor of carrying and of lodging the same in warehouse,) to considef the same as virtually
•; . or constructively rewarehoused, and to permit the same to
.. be entered and shipped "for exportatiori, pr to be eritered and
' delivered for home use, upon payment of,the" duties,dufe
, thereon, in like manner as if such goods had beeri actually
so carried arid lodged' in such warehouse.; and the account
' taken fpr the rewarehousing of such goods may serve as the
account for delivering the same as if from the avarehouse,
either fpr shipment Or the" payrnent of duties, as'the case
may b e ; and all goods^ so expoited, or for which the duties
.have, been so, paid, shall be deemed tb have been duly
cleared.fromthewarehou.se.
Removal in the . XXVII. And'- be it fiurther enacted, That any goods which
same port, have been warehoused ill some warehouse in the..port of
London niay,'witli\ the^ permission of the, commissioners of
customs fir.st obtained, be renioved to. any other warehouse
in the said.port iri which the like gopds may be warehpused
on impoi:tation; and any goods which .have.been warehpused



1842.]

S E C R E T A R Y OF T H E TREASURY.

517

in some warehouse in any other port may, with the permission of the collector and comptroller of such port first obtained,
be removed to any other Warehouse iri the same port in
which the like goods may be warehoused on importation,
under such general regulations as.the commissioners of the ..,.
customs shall direct.
XXVIII. And be it fiurther enacted, That all goods which Qoods and parshall . have been removed from one Warehouse for,, or tb ^^^.^. ^^|^J^9^ ^9
another, whether in the same port or into a different port, arid tions. :.
all proprietors of such goods, shall be held subject in all respects .to all the conditions to which they would have been
held subject if such goods had remained in the warehouse
where the same had been originally warehoused. ;
XXIX. And be it fiurther enacted. That if any gbods shall Goods sold,
have been warehousedin any warehouse in respect of which "^"^ -^^"^1
,

., •

1

. T

*^i

. • 1

r-

--I -1

1

n

m a y give bond

general security by. bond, as nereinbelore provided, shah not and release the
have beeii giyen by the pfopiietof or occupier of such ware- original bonder
house, and paiticular security, as in such case is required,
shall have been, given by.the importer of such goods in re^
spect ofthe same, and such goods shall have been, sold or
disppsed of, so that the original. bonder shall be no longer
interested in, or have control pver, such goods,-it shall be
lawful fbr the proper officers to admit fresh security to be
given by the bond of the new proprietor of such goods br
persbns having the control- o.ver the saime, with his s.ufficient
surety, and to caiicel the bpnd given by the- oiiginal;honder
of such goods, or to exonerate hini aind his surety tb the extent of, the fresh security so given. . '
.
- ,
'
•XXX. A?id be it fiurther eiiacted, That if the person remov-Bond of removing any goods from one port to another,, and who shall have fn ^^ew^^waregiveri bonds "in respect of such removal and rewarehousing, house, until
shall be and continue to be interested in such goods afteir thefresh,bond be
same^. shall .have been duly rewarehoused, and such gopds fwner, ^ "^^
shall have been so rewafehoused in some'warehouse in re-,
spect of which security is required, and the proprietor, or ..
occupier of the same shall not have given', general security,
. .
the bond in respect of such removal and rewarehousing shall
> '
be conditioned and' coritinue in force for the rewarehousing ,
of such goods, until freshbond be given by some.new proprietor orother persori, in mariner hereinbefore pfo vided..
XXXI. .And be it fiurther enacted, That it shall be kwful in To sort, sepathe war ehouse'to sort, separate, pack, and repack any .goods, replck^fnsame
and to make such lawful alterations therein,.or arrangemerits or equal packthereof, as may be riecessary either for the preservation of ^^^•
such goods, of in order to the,sale, shipmerit, or legal disposal ofthe same, provided that such goods be repacked in the ^ ^
same packages in which thesame goods, or some part ofthe
whole quantity pfthe same parcel of goods, were- imported, or
' in packages bf entire quantity equal thereto,- br in such other
. packages as the commissioners pf his Majesty's custo.ms shall



518

R E P O R T S OF T H E

[1842.

permit (not being less, in any case, if the goods-be .to be e.Xr
ported or to b.e remoyed to" another warehouse, than may be /
• required by law for the importation of such goods;) :andalspj
To' bottle off in the warehouse, to draw off any wine or any rum .of .thewme or rum for ^^-^j^^^/^ plantations into reputed quart, bottles, or reputed pint"
exportation.

,

^ ' ^ r ^

^

-i

r T -

'

in'-'

1 ^

bottles, tor the purpose only ol being exported irom the
. '
, waibho.us.e; .and also, inthe warehpuse,.to draw off any such
. rum into casks, containing not le3S .than twenty galloris e
To draw;off for .the'purpose only'of being disposed .pf as stoi:es for .ships,.;
rum for stores. ^^^^^ filso, in '.the Warehouse, to 'draw off ariy other 'spirits
mtp reputed quart bottles, under such regulations as. ,the;
.cp.mniis.sipners of customs ,shall frpm .time to time direct, for
the.purpose only pf being expprted from the warehouse;
and, also, in the warehouse, to draw bff a n d mix with any
. y^ine any .brandy secured in the same warehouse, riot exry
ceeding the proportipn .oT ten gallons pf brandy to one huii. .dred gallons of wine;- and, also,-iii the wareh.quse, to fill up
any, casks of wine of spirits from .ariybt.her casks of the
same, respectively secured" in the sanie: warehouse;., and, .
To fill up or also, in any warehouse pf special secuiity, to rack off any
• ^T^^ h f ^^^^^ wirie from- th.e lees, and in such warehouse to mix. any wines
of the same sort, erasing frbm the .casks all import brands;
To take.sam-and, also, ill the warehouse, to take such moderate samples
P^^^of goods as' may be allowed by the. commis sioriers. of his
Majesty's custonis, without entry and •without-payment of
duty, except as the same may eventually become payable,,
as on a deficiency of the pfiginal quantity. .
No alteration XXXII. Provided alwciys,-cind.be.it fiurther enacted, That rip.
to be. made .in alteration shall be made in any s.uch gppds or: packages,,
|2es,\)utrs^the i^oi^ shall any such wirie, rum, brandy, or spirits, be bottled,;
commissioners drawn bff, mixcd, or filied up, nor shall any such saniples be
shall direct. taken, except after such notices'given by the respective im-r
porters or proprietors, and at such times an.d in such .maur.
ner arid under such regulations and restrictions, as the coiiir
. missioners of customs shall, from tirne tp time, require and
direct. , -. •
,'
';,"
Repacking in XXXIIJ. "And whereas it may h.apperi that, afterTepackproper pack- c j^g i^j^Q proper packagcs^of any parcel of goods which have
^^^^* (
' be.eri .uripacked, and separated or drawn off from the.origi- •
' nal packa.ge.in any of the cases hereinbefore prpvided for,
' there may remain some- surplus quantities of the respective
' parcels of'such gpods, which may not be .sufficient to make
' pr-fill,up,any one pf such proper packages, pr it may happen
' that some part of such gopds, when -separated.'frpm other
'parts, may be s.uch.refuse, or in so. damaged a state as to
' Be worthless, .or. that the total quantity of suph paf eel of
^goods^may be reduced by separation of, dift or sediment,
-' or by the. dispersion of dust or otherwise; and wliereas
^ duties, payable on such goods ma)^ have been levied .at "a rate.
' having regard to a" just allowance' for the ;state iii which •



1842.]

'

S E C R E T A R Y OF T H E TREASURY.

519

"^ such, goods are imported, and it is not proper that any man' ufacturing prpcess should be performed in such warehouse
' to the detriment of revenue:" Be it therefiore eiiacted, That . after such goods have been sq repacked iii:proper packages,,. After repackit shall be lawful fPr the commissioners of the customs, at ing» damaged
the request of the importer or proprietor.of such goods, to^^^[^^^3^^ ^^
cause or perrriit any of such refuse, damaged, or surplus
goods, not coritained in anysuch packages, to be destroyed; • .
and if the goods be such as may be delivered, for home use,
the duties shall be-immediately paid upon any part of such .Disposal' of
surplus as may remain, and'the: same shall be delivered for su^T^^s quanhonie use accordingly; and .if they be such as may not be ^^'
'^•
so delivered, such surplus as may so remaiii shallbe disposed
of for the purpose of expprtatioii in such manner as the comrriissioners..of the customs shall direct.; arid thereupon the
quantity contained in each of such proper packages shall be Quantities in
ascertained and marked upon the same, and the deficiency new packages
shall be ascertained by a comparison of the total quantity in ^^^ ^deficiency
such prbper, packages' with the^.total quantity first ware- to be apporhoused, and the proportion which such deficiency may bear ^^oned. .
t o the quantity iii,eachpacka;ge shall alsp be niarked on the
same, and added'to such quantity, and the< total.shall be
deemed to be the imported contents of such package, arid be
held .subject to the full duties of importation., except a,s otherwise in any case pro"vided by this act: Provided always, That ^
it shall be lawful for the commissioners, of his Majesty's Abandonment .
custonis to: accept the abandonment, for the duties, of any ofgoodsforduquantity of tobacco or coffee, or-pepper or cocoa, or lees pf '^''
wine,- and also of any whole package's of other goods, and
to cause or,permit the same to be destroyed, and to deduct
such (Quantity of tobacco or coffee, of pepper or cocoa, orthe
. contents, of such whole packagers, from the total quantities of
the same importati-pri, in computing the amount of the deficiency of such total quantity. • •
\,
•
XXXIV. Andbe it fiurther enacted. That no foreign casks, For.eign casks,
bottles, corks, packages, or.materials.whatever, except any ^*
" ,
'in which some goods shall have been impoited-and Warehoused, shallbe used in the. repacking of any goods in the
warehouse, unless the full duties shall have been, fifst paid
thereori..
. ,
^
.
XXXV. Aild he it fimher enacted. That it shall be lawful ^^J^^%^^'^^^^'
forthe cornniissioriers of the custorns to pef mit any stuffs or livered out of
.^fabrics of silk, linen, .cotton, or wool, or of any mixture of warehouse, to
them,..or of any of them, with anyother material, to be taken AktTiceo'fUe
out of warehouse to beclearied, refreshed, dyed, stained, or East-Indies,
calendered,.or to be bleached or-piinted, without payriient
. of duties of custonis; under secuiity, nevertheless, by bond to
their, satisfaction, that ^ such goods shall be ieturned tothe •
warehouse withiii the time that they shall appoint;. and that .
it shall belawful foi- the ^said commissioners,In life manner



52(}

R E P O R T S OF T H E

[1842.

arid under like- secuiity, to permit any rice, the produce of
places within the limits of the East India Company's charter, •
to be delivered outof warehouse, to be cleaned, making-such.
.
.. • allowance for waste as^ to the said commissionefs shall appear
to be reasoriable.
XXXVI. .And be itfiurther enacted, That it .shall be lawful
Copper ore fof the importer br.propiietor of any copper ore warehbused
^ay be taken to give notice to the proper offic.ersbf the cu'stoms^ p£ his
ho.use .ta"^^be i^lention to tafce such pre but of warehouse to be smelted,,
smeltedv.
Stating in such' notice the quantity of copper computed to be
• / contained in such ore, and delivering.tp such officers sufficient samples of specimens for .ascertaining by proper assays,
at the expense of thb proprietor; Such quantity of copper, and
giving sufficient security'by borid for returning ^such quaritity
of copper into the warehouse; and if such officers shall be
.' .'. .
satisfied of :the fairness of the samples of speciriieris of such
• .'. •. . ore,^ and of the assays made of'the same, and of the security
; ,. .
given, they, shall deliver such ore for the. purpose of being
•smelted as aforesaid: Provided always, Thait if any copper
ore iritended to bqsb smelted shall be imported into any port
where such, ore or where copper canriot be warehoused,! the
sarrie may be eritered as -being to be warehoused.at the'ppit
. at Sv hich the cppper aftef sirielting • is to be warehoused,, and
such-'ore s.hall thefeuppn be taken account of and delivered
. for the purposes afpresaid, in like liianner as if the same had
.'
' \ beeri warehoused: Provided also, Tha.t all coi^ipev so ipvodnced
. by smelting shallbe deeriied tobe copper import^^^
shall,
be wareiroused as such. • : .' ' ^ .'
. XXXVII; And be it fiirther-eiiacted, That no. parcels of
Goods,in bulk gobd.s .SO warehbused,. which w e r e imported iri bulk, shall be
delivered.
delivered, except in the y^hole quantity of each parcel, Pf in
SL'quantity riot less thari one ton.weighti unless by speciaLl
leave of the .proper officers'of the customs'.
.." ;^
fiXXXVlIlfiAnd
be it fiurther'lencictediTl^^
.Package's to w^ifehouscd shall be delivered,.uiiless the sanie,or thepackf^"^^^^
' ^^ ^^"'ages cpritaining the .same,.sliall have been marked in such
e.ivery. j|s^ipg^is};|ing-, manner as'the, cbmniissibriers. of his Majesty's.
/ ^ customs-shall deem neqessary and practicablei. arid shall
from.time tp.time direct;
. "^ , • ' :. •• •
Decrease and XXXIX. "And whereais "somC sorts of goods are liable iri
increase .:may <time to decrease arid some to.increase, and some to fluctuaand allowed ' tion 6f qu^^ntity, b y the effect of the atmosphere and other
und^r . reiguiaT,' natural causes,: and it may be necessary in.some cases that
ury.^ ^ ^^•^^^'. ' the.dutiesshbuldriotbe charged upon the deficiency arising
'frpm such" causfe,s:''.'jBe it Xherefiore enacted^ .That it shallbe.
lawful fof the said commission ers •' of his Majesty's treasufy
to make fegulatioiis.fof aisceftaining the .amount pf such de-.,
crease of iricrease .of the quantity of every p.articulaf sort of
gopdsi arid tp dif ect in what proportion any abatement of duty
.payable un.der this act for deficiericies shall, upon the expoft


1842.]

SECRETARYOFTHETREASURY.

521

ation of any such goods, be made on account of. any such
decrea-se: ..Provided, always,: Tha,t''if such goods be lodged in
.
Warehouses declared, in the .order of appointment to be of^
special security, no duty shall be charged fof ariy amount" No duty on
•whatever of deficiency of iany of such goods on- tlie exporta- deficiency of
tion therebf, exceptin cases where s.uspiciori shall arise that fro^i^ ^^^warV
part of such- gpods has been clandestinely'.cpnyeyed g.way,'house of special
rior shall any such goods (unless they^be. wine or. spirits) be ^^^^^^^y*
fneasrired, counted, weighed, of gauged,; for exportation,
except in. such cases pf suspicipn.
\,
. :, ,
XL. Prdvided always, and be. it fiiirther: enacted. That for Allowance's for
any .wine, spirits, coffee, cbcoa nuts, or pepper, lod2:ed iri ^?f^^.^^- ^^^A^
*^ i"

-:•'•-

•1

••

--1

i

-1

T'

r

•

• i'

•

.•

•• 1

o f . w m e s , spir^

warehouses not being;.declared to be ol speciai security, .trie itsv&c.inwarefoUowiiig allowances:for riatufal.-vyaste,"iri proportibn to the houses not of
time during which ariy. such gopds shah have remained "in ^P^^^^^ ^^^"^^ y .
the warehouse,, shall .bemade upon the.exportation therepf,
according as . such; allo^ajnces are hereinafter respectively &etfofth-i(thatis to;say): • .:
".; Wirie, upon every cask, m£ZeZz*cer:.wine\for. a^
. • 'time nbt exceedirig Orie. year . . . . , - . - , .,0110. gallom
, 'i for any;tinie.'exceedinLg. one year, and .'.
' ,\^ •.•• riot exceeding-:two;years:.-'^ '-.-....-..-:- two.gallons.
• '' :for.anytimeexc.eedirig two years-... :..'J:,t^^^
Spiiits, upon every hundred gallons, hydroriieter^ ^^ ^
'
pioof, videlicet: fot: myy time npt ex-; • '• • ;: ..
^
-. • • ceedirig.;six' moriths.'.. .".• --.'•. ._^.:..':... one gallon.
. '^ -for ariy time exceeding six ...month Sv; and.
•' : ; ript exceeding twelve m p n t h s . : • . : . . . . two gallons...
• '"' for ariy time exceeding twelve mbriths,
. "^and npt exceeding eighteen, mbnths...-threegallons.
" '. for any time exceeding eighteen mpnths,. .
'
-. , .and nbt.exceedirig twb years... - .-..--•- four" gallons,
" fbr ariy time excee.ding two. y e a r s . : . . . .five gallons.
Coffee, cocoa nuts,: pepper,-for everyone hun- :
df ed' pound-S,' and so in proportion for .any less; -... • ... . i . • quaritity , .'J J".-...;.... i--...:..,. J : . . . . . . . . . . twp pburids.
• • X L I ; .Andfie it:fiurther encicted, T h a t in. caise it shall at a.riy.In-cases of emtinie happeri- that any em.bezzleriient, waste, spbilj -'or;destruc- Y^^aste^^^itrouff^
tion, shaill be made bf'of in any goods of mercharidiseVW^
of
shall ^be warehoused. inVw'.are.houses uridef the authbrity bf offi-^-ers, dama-.
this act,, by br through ariy .wilful "misconduct ;of: ariy bffipef good to the proor officers of customs or. excise, such.officer or officers shall prietor..
..be deerned- guilty of a misdemeanor,.and shall, upoa conviction, suffer such punishmerit as may be iiifiiGted:by law:: .
in cases, of niisdemeanor;' arid -if such offibef shall be so ;
.. ,'
prosecuted to conviction by the'iriipofter, consignee,^of p^^ ..'
,
.'
.prietbr of' the goods of nierchandis;e -so embezzled, wasted,spoiled, or destrpyed, then,- and in such case^: .no duty of
customs br excise shall be;-paiyable for,or in -iespect of such
goods or mercharidise so. embezzled, -Wasted,: spoil^^^^^ •. '



522

R E P O R T S OF T H E

[1842.

).

destroyed, and no forfeiture or seizure shall take place of
any goods and. merchandise so -warehoused in respect of any "
deficiency caused by such embezzlement,- waste, spoil,' or
' , destruction, and the damage occasioned by such embezzlement, waste, spoil, or destruction of such goods, or liiefchandise-, shall be repaid and. inade good "to such impoiter, •
consignee, or pro.prietor, by the comniissioners of customs or
excise, under such orders, regulations, and directions as
. shall be for^.that purpose rnade and given .by the commis.sipners of his Majesty's treasury, or any three of them. ,
Oirentryout- XLII. " A n d whereas.it is expedient to make regulatibns
due '^siiipping ' fo^' ^fie expbitingof.such goods t o parts beyond'the seas as
and landing <.have been impoited intothe United Kingdom from, parts
shall be.given..(i^.gy^j^j ^^IQ scas, and warehoused, withbut payment of a:iiy
' duty on the iniportation, therepf, pr riotwithstanding that the
' same:may be prohibited to be usedin the United Kingdom:"
\
Be it therefiore-encteted, That upon the entry outward of any
goods to be expoite<d' from the warehouse, to parts beyond
the seas, and before cocket.be grainted,.the person in whose
name the same .be entered shkll give security^by bond, in
double the value of such, goods, with one sufficient surety,
that such goods shall be-duly shipped and expoited, and
shall be landed at the place.for which they be entered .outward, or otherwise accounted for, to' the satisfaction pf the
commissioners of his Majesty's customs. •,
Bond for beef . XLIlt." Providedalwciys., and be itfiurther enacted, That upon
^d^from^^are- ^^^ eiitiy outwai'd of any salted beef or salted pork, to.be
house.
" expoited from the •.wafehouse to parts beyond the seas, and
' befbre cocket be granted,;the person in whose name the same
be entered shall give security, by bond, in treble the value
of the goods, with,twosufficient.sureties, of whpm. the master of the exporting ship shall be", one,,, that such beef or pork
shall be duly shipped and exported^ and that no -part thereof
shall be consumed on board, such "ship, and that the same
shall be landed at the place for which it be entered outward,
and that a certificate of such, landing .shall, be • produced
^within a reasonable time, aecprding ,to the voyage, to be
fixe.d by the commissioners of the custorns, and mentioned
in the borid,. such^ceftificate to be signed by the bfficers. of
the customs., or other British officer, ifj the goods be landed •
' aXa,-^\a.ceihlhe British dominions', 01 hf^t^
- ^
if the goods be landed at.a place not in the British, dominioiis,
o.r that such goods"shall^be otherwise 'acGOunted for to the
Beef and-pork Satisfaction of the said commissioriers.;. And such .master
exported from gj^a^jj make and sim a. declafation, that such beef or pork is .
warehouse, not ^

-,

v ,

o

i

i •'

'

I

T

• i

to be used as tO t)e lacleii Oil board such ship as merchandise, to be carstores. •
ried to, and landed,at p.arts-beyorid. the seas, and not a:s
stores for the said- ship; and if such ship shall not,have ori
. board, a t the time of.deaf ance outward, a reaspnable supply
or stock pf beef or iiprk,.ap.Gording. tp.the intended voyage,.



1842.]

SECRETARY OF T H E TREASURY.

^

,523

borne upon the victualling-bill, the .master pf such .ship shall
forfeit the sum of one hundred pourids.
••
XLIV. And he it fiurther enacted, That rio goods shallbe -Restriction as
..exported from the w.arehpuse to the Isle pfifiM[qn, e5:cept such to the- isle of
^oo.ds as may .be imported into the s.aid island with license •'^^*^pfthe commissioners pfhis Majesty's cu.stoms, .arid iri virtue
of any such license first obtained.
.XLV. And he it fiurther macte.d, That all goods takeii frpm Q \ ^ ^ ^^^ ,
the ,warehouse for removal, or .for exportatipn, shall be ved from wareremoved, or .shall be-carried to be shipped, underthe cafe, house for ship.or W'ith the authority or permissipn of the .proper officer of ^^^^ejf of^(,ej.g^
the customs, and in such manner, and by such persons, and
within such spaces of time; and by such rbads or ways, as
.the proper officer of the custonis shall authorize, permit, or
.direct; and all .such-goods not so remoyed or carried' shall ^
be forfeited.
XLVL And be itfiurther eiiacted, That it shallnot be lawful Ship for- exfor qinyperson tp expoit.any;gppds. so warehoused, ^o^' to ^^j^^^l J^^^^^
enter for exportation to parts beyond the seas any goods so
warehoused, in ariy ship which shall .npt-be of the burden of • _ , '
' seventy tons, or upward.
' .' «
,
, XLVII. And be itfiurther eniicted,-ThaX .all goods or' mer- v Goods landed
charidise which shall be landed in docks, and lodged .in the [" "^eiafms'^for
custody of the proprietors of the said docks, under the pro-freight, as •bevisions of this actj not being goods s.eized as forfeited to his ^'°^*^ landing.
Majesty, shall, when so landed, continue a,nd 'be subject-or
hable to such,and the; same claim for freight in favpr .of the
master and pwrier or owners of the respective ships or vessels, or of any pther person pr persoris interested:in the freight
., .
of the same, frorn or out of 'which such goods or merchandise shall be sb landed, as \such goods,, wares, or mercharidise, respectively, were subject and liable to while die same
were on bpard such ships or vessels, and before the landing ' .
thereof; andthe directors a;nd proprietors of any such docks,
at or in which any such goods'or merchandise may be landed
and lodged as afbresaid, or their servants or a.gents, or any
of..them, shall arid may, and they are hereby authorized,'
empowered, and required, upon due notice in that behalf
giveri to them by such master or. masters, owner pr owners,
or other persons as aforesaid, to detain and keep such goods
and merchandise, not being seized as fprfeited to his Majesty,
in the warehouses belonging, to the said docks as aforesaid, .
until the respective freiglus to. which the same shall be sub...
ject and hable, as .aforesaid, shall be duly paid o.r satisfied,
tbgether. with the, rates and charges to ^yhich.the same shall
have been subject and liable, or until a deposite shall have = .
been.made by the owner br owners, or consignee or- consignees,-of such gpods or merchandise, equal .in amountto
the claims or demands made by the master,^ owner'or
owners, of the respective ships or vessels, of other persons.



[1842.

R E P O R T S OF T H E

524

as aforesaid, for or on account of freight upon, such goods or
^ merchandise; which deposite the said directors br proprietors of such docks, or their agents, respectively, are hereby
. authorized and directed to receive and .^ hold in trust, until
the claim or demarid for freight upon such goods shall have
.. been satisfied; upon proof'of which, and demand made by
the person or persons,, their executors, adininistrators, br
assigns,, by whom the said, deposite shall have beeri made,
and the rates arid charges due upon the said goods being
. first paid, the said deposite shall be returned to him or them
' b y the said directors or -proprietors, or their agents on their
behalf, with whom the said deposite shaH. have been.made,as aforesaid. ' ' .
•.. "
.
Act.may be - X I J Y I I I . , And be'it fiurther enacted, That-this act niay be
sicm^^^^^^ ®^^' altered, varied, or repealed, by any act or acts to be passbd
iri this preserit sessiori of Parliament.

List, ofi the principal articles' ofi Fpreign Mefchandise remaining in., warehouse, under ihe lochs of the.Crown, in'the ports ofi London,. Liverpool,
..Bristol, and Hull, on or about the 5th ofi January, 1832, and 1833.—'.
(Papers published by the Board of Trade, vol. ii., p, 66.) '
ARTICLES.

Alkanet root,
Anriatto,
Ashes, '
Barilla,
Borax,
. Bristles, . .
Cassia ligiiea'^
.Caniphoiv
Cinnamon,.
Cloves,
Cochirieal,
Cocoa,
Coffee, 7
Currants,
"Figs, . •
Fustic,
Gall,
Ginger,
Hemp,

: ',
Hides, ' ^ ' •
. Piece, goods of Sugar;
India rubber,
India, silks,
Sumac, . •
.Indigo, .
Piece goods of
TaUow,.
Iron bar.
. .India, nankeens, Tea, black.
" ' green, .
Lac dye,-'
: .Pimento-,
Quicksilver, ' Tin,, . \
Lead,
Raisins,
Logwood,Tobaccb,
•Mace, .. •
Rhubarb,
Turpentine, .
Tumeric,
Rice, . '
Madder,
•Molasses, , '
Sago,
Valpnia," • "
Nicaragua Wood Saltpetre, . , Wine, tape.
Nutmeg.s,
Sarsaparilla, ...
". French,
Oil, castbr.
Shellac,
" Madeira,
^' olive,. •', • ^Siik, :
.". Port,
" palm,
•
Smalts, '
- '^ Rhenish,
Opium, '. .
•Spirits, brandy.
" ' Spanish,
Pepper, . . , •
\ ", Geneva,
"
unrated.
Piece goods, of .
Wool. '-v.
".
rum.
India, calicoes. Steel, •
Zinc.




\^

1842.]

SECRETARY OF T H E TREASURY.

525

List ofi the .Warehousing Ports ofi Great Britain, Sfc. . Certain port's only
-are warehousing ports; nor may all sorts ofi goods be. warehoused in every
warehousing port., We subjoin a list ofi the warehousing ports in Great
Britain and Ireland, and a specification ofi the goods that maybe warehoused
in each, classed in tables. {See last edition ofi .McCulloch^s Dictionary ofi
. Commerce, yol. h.,. page 715.)
ENGLAND.

Arundel.—Goods in table C. . '
Barnstable.—All goods except tobacco. East Iridia goods, and goods in
table F , othef than sugar.'
Bidefiord.—Goods in table A, wine iand spirits in table B, and' goods in
tabic C. . . .
.
.
jBos^oTi.—Wine and spirits in table B.
. .
Bridgewater.—Wine a.nd spirits^ iri table B, and wood arid tar in. table
. . C, rum and tallow.
Bridport.—Rum,, brandy, wine, hemp, iron in bars, timber, barilla, alum,
tallbw, ashes, hides and skins, sugar, currants, and other fruit.
Bristol.—East .India goods, and goods in tables A, B, C, D,. E,,.and F .
Chepstow.—Timber, deals, hemp,, linseed, sta.ves, tallow, and tar.
Chester.—-'Rum. in table A, and wine and spirits in. table B.
/
Chichester.—Wood, ipitch, tar, and iron in table C, and wood in table E.
Colchester.—Rum in table A, and wine and spirits in table B.
Cow'es.-—Goods in tables A, B, and D, and timber.arid deals in table C.
Dartmouth.—Goods in tables A, B, C, and D, (except tobacco.)
Dover.^Goods in table B, (except tbbacco,) and timber and wood in
table C.
Exeter.^-AM goods except tobaccOj E a s t India goods, and^goods enumerated in table F , other than'sugar.
Falmoiith.-^-Goods in table A, B, C, and D.
.Gloucester.—Sphits in table A, wine and spirits in table B, tallpw in
fi.
table C, and barilla in table E;^ sugar not E a s t India, and all
other goods' not East India produce, and not in table ,F.
Goole', near Hull.—All articles, except .tobaccp and snuff!
Grimsby, near Hull.—Goods in tables A, B, C, D, and E, (except tobacco.)
Hull.—Y^a^st India, goods'" and goods in tables A', B,;C, .D, arid E. .
Ipswich.—Wine arid sp.irits in tables A and B, and barilla.
Lancaster.—Goods iri tables A, B, C, and E.„
Liverpool.—^East India, goods, and gb.6ds in tables A, B, C, D, E, and F .
London.—^EastIndia goods, and goods in tables A, B, C, D, E, and F .
Lynn.—Rnm in table A, wine and spirits in table B, and timber and
wood in table C.
•
.
Maldon.—Wood goods.
.^.
|iZ/b?TL—-Goods in tables C and D.
Newcastle.—Gbods in tables A,= .B, C, D, and E. • ,
Wew Haven.—Rum in table A, wine arid spirits in table B, and. timber
and wood in table C.
.
.
Plymotith.'—Goods ill tables. A, B,, C.,-D., and E.
/
Poole.—^Goods in tables A, B, C, D, and E, (except tqbacco.)



526

R E P O R T S . O F THEI

[1842.

Portsmouth.—Goods in tables A, B, .C, a:iid E, (except tpbacco,).and• - hides in .table D.
'
Rochester.—--Rum in table A, wine and spirits in table B, and,timber arid
wood goods in table C.
Rye.—Wine in table B, wood in table C, and clover seed iri table E.
Shoreham.—Wine and spirits in ta>ble B., and goods in table C.
Southampton.—Spiiits in table A, wine arid spiiits in table B, goods in
tables C , D , and E, and East India goods removed for exportation
to Guernsey or Jersey.
. ^
• Stochon.r—Rum in table A, wine and'spirits iri table B, timbef and,goods
'.
in table C, clover seed and greeri fruit in table E, pPtashes,.sugar,
coffee,, hides, &c.
^
'
;
.
Sunderland.—^Goods in tables A, B , C , I), and E, (except:tobaccb.)"
Swansey.—Goods in tahle C.
Weymouth.—Rum. in table A, -wine and spirits intable.B,'^wood"iri table
C, almonds bf all isorts, barilla, clovef seed,'currarits, figs, oil of
olives, salad oil, prunes, raisins of a l l softs, and licorice juice in
table E.
" . • ,
' ^ .• :
,
^
f'F"A^^:6?/—Goods in tables C and D.
, '
.
Whitehaven—Goods in tables A,: B, C, arid E . .
• .
Wisbeach.—^Woods goods.
."
/ ;
•
Yarmouth.—Rum in table A,' wine and spirits in table B', heiiipl arid if bri
-in table C, and ^-opds iri table E.
.
y

•

"

•

•

^

I

>

.-

,

•

•

• SCOTLAND.' ^

^5e?'6Zee7^—East India arid all other goods. •
jB<9rroz^5z^o?zes5.—Timber and wood in table C.
Dumfiries.—-Wine in table B.
..,._.
,
• ...
Dundee.—Wine and spirits in tables-A and B, iron, pitch,, tar, timber,
and Wood, in table C. .
. '
. . . .
Glasgow.—East India goods, and goods in tables A.,, B, C, D,'and.E.
Grangemouth.—Fustic, hemp, iron, logwood, mahogany, pitch,- rosin,
staves, tar, tallow,, tow, .turpentine, tiniber, and v^ood, in table
C, and flax in table E.
V.
,
Greenoch.^—Eia.st India goods, and goods in: tables A, B, C, I)-, and E. .Leith.—East.India goods, and goods in tables A, B, C,.D, and E. ,
Montrose.—Wine, spirits, and sugar; and goods in tables C and D ;
ashes, butter, cheese, cofiee, feathers, hams, hides, honey, spruce
beer, seeds.-, vinegar, and yarn. '
'
. . Port Glasgow.'^'Ea.st India goods,'aiid goods in tables. A,-B, C, and E.
'

'

IRELAND.

.

;

Dublin, Belfast, and Corh,-—East India and ^ all other goods;' inelridir
sugar in table F , and excepting the other articles-enuriierated'
that table.
.
. . ^
•
,. .
Coleraine.-^Ml goods- except East India goods .arid tobaccp".
Drogheda, DunddlJc, Galway, Limerick, Londonderry, Newiij, Sligo,. and'
Waterford:-—^All gppds (except East Iridia.gPbds,,and t h e articles
enumerated in table-F, with the exception of sugar.)- '



1842.]

SECRETARY OF THE TREASURY..

527

Wexfiord.-—Wine, sugar, hemp, iron, tallow, foreign spirits, and yinegar,,
coffee, cocoa, rice, pepper, ginger, and pimento.

T A B L E A.
Annatto or rocou,
Cocoanuts,
Sugar,.
*
Cassia
fistula,
Coffee,
not being the produce of, nor impoited from, any place within the limits
ofthe East India Company's charter.
Angustine bark.
Indigo,
'
Pimento,
Cottbn wool, .
Mahogany,
Rum,
Ginger,
• .
Molasses,
Wine,
impoited frpm the West Indies.
.f .
^
Cbcoa nuts.
Indigo, .
Pimento,
Coffee,
Mahogany,
Rum, • '
;.
Cottonwool,.
Molasses,
Sugar,
•''
Ginger,
. ,
the growth and produce of, and imported direct from any of the tenitories or dominions of the Crown of Portugal.
T A B L E B.
Brandy,
Rice,
Tobaccb
Geneva, and ptherspirits.
Shrub,
" Wine,
not being the produce of,rior*imported fironi, any place within the limits
of the East. India Company's charter (spiiits and wirie excepted,) or
not being impoited from the West Indies.- . .
Cocoa nuts,.
IndigO', '
Pimento,
Coffee,
•
Mahogany,
Rum,' ;
Cotton wopl,
,
Molasses,' .
^ Sugar,
Giriger,
.
."
. '
. ••
being the gfoWth or produce pf, and imported direct'frpm; any of the
territories or dominioris of the Orown of Portugal. -.
Spirits and wine, being the producb. ,of ariy place within the limits of
the East India Company's charter, and impoited otherwisethan by said
company. '
\
T A B L E C;
Brimstone,
Staves,
Kelp, •
^ '
Tallow,
I Cork,
Liiiseed, , '
Tar;.
Mahogany,
^enip undressed,-.
Tiniber,
: Marble blocks^
>n, in bars-, of slit, o r
Oil of turpentine,: Tow,
,
hammered into rods',
Pitchy
Turpentine,
and iron drawn or
Rapeseed, Wood,
hammered less than
Rosin,
Zafiie, or cobault.
f of an inch square
npt being the produce of, nor inpoited frpm within the limits pfthe East
India Company's charter, nor imported from the West Indies.



R E P O R T S OF T H E

528

[1842.

T A B L E D.
of all • sorts, not Train oil, and all other
Blubber of British fishfish oil.
tanned,.tawed, or in
ing,
Whale
fills of British
any
way
dressed.
Hides, •
fishing,
Indian deer skins, half Oil of British, fishing,
dressed, or shaved, Oil of > sperriiaceti, or.
Head .rnatter,,
- .
..
/*
and skins'and furs.
not being the produce of^; nor imported-from within the limits ofthe East
Iridia Compariy's charter, and not being iriipprted' ffom the,West
Indies.

.'

'

"

T A B L E E.

'•••''•'•"'.'
•

,

^-.
•

.

.

•

-

- -

•

,

Essence of^ British /Molasses, - .^ • '\
•Alkermes,':
Aiiierica.spruce,.im- Oil of almonds, Almonds, •
ported thence, . .. : "
amber, ' ^
:;
Anchovies,
'
Angustura bark.
' Euphorbium, V • . •
"
anise seed,
Feathers for beds.
"
bay, • : ;'' * .;
Anise seed.
Annatto or rocou.
'Figs', '.,
":
cajeputa.
• Fia^,: ^ • . ; ' . • . ,'•;
Arrow rpbt,
., "
carraway, :.
Ashes,
German s.ausages, , -' "
caissia,
Balsam of all sorts.
Ginger,..
"
castor,
Ginseng,., .
"
cinnamon, '
Barilla, .
"
cfoves, Beads of amber .and . Granilla,
,. Gum-Arabic,
".
jessamine,'.
coral.
Beeswax,
..
Guaiacum and .Sen- , ,'"' juniper,,:
.'
j,"
.lavender, ,
Black or Dantzic beer. ^ ' -egalv
' •
Ha,ms,'
. - " :!. "
linseed,. •'
Bristles, undressed.
Harp strings, •
"
ma:ce, -.•, ^^,
Buckwheat, "
" '.. maijpram,,. ,
;-Hones,. • - ".'-^
Cantharides,
•India fubbef, :
, " . iiutmegs, . :^ •
Carpets, Turkey,.
Cassia .fistula, .
Iridigq, .
. "
olives,. .
"•
oranges, ".,:. .
C atlengs or lutestrings, . Isinglass,,.
/
.Jalap, . . .
V .;...";,. . palrii,
Cheese, •
' ,
Chip hats,.
., Jesuit's bark, . !. . • • "v pine, \
; J e t , ••,.
•'..••
..
': •:": ^ .i-ock.
Citrate of lime,
• rosemaryCitron' in salt and " Juice of lemons, limesi . "
water.
^and oranges.
."
rosewood, .
"
salad.
Clover seed,
Jmiiper. berries, ^
Cochineal and cochi- Lampblack, .
"
sassafras.
Linen, . plain (except "
spike,
neal dust.
sail cloth,).
.'
Oil ;of thyme.
Cocoa nuts,
.,
Coffee,
N^^Linseed cakes,.
"
turpentine . audi
Copal,
Licorice powder,
" walnut,,.
M
Cotton wool and cot- Maccaroni, " Oils, chemical.arid peaj
' Madder, ground, T
ton yarn, .
furried^ not otherwisl
Currants,
Mahogany,
eriumerated,
fi%
Elephant's teeth, - ' / Manna,Opium,
,.
Essence of .bergampt! • Mercury, •
Orange ' flower water
arid of lemon, '.
• Mohair yarn,v'
• - pintiiient,
. .'•'



1842.]

S E C R E T A R Y OF T H E TREASURY.

5.29

Silk, raw, throwri or
Rhinehurst,
Ottar of roses,
. waste,
.
Rhubarb, '
Pearl barley^
Smalts,
Rum,'.
Pictures,
Straw hats,
Pigsi chops and faces. Saccharum Saturn,
Succus liquoritioe,.
Saffiron,
Pimento,,
Sugar,
Sal ammoriiacus, :.
Pitch, Burgundy,
Tapioca,
Plaiting of straw' or chip.
limonum or aceto- Taf, Barbadoes,
Pots, melting,.
Tornsal,'
"
,
. sella,
Prunes, '
- -^
' prunella,
Toys, . '
Quicksilver,
succini,"
Verdigris,
Radix; serpentarib,
Saphora,
- . ,
Vermicelli,
Ra.gs, .
Vermiliori,
Sarsaparilla, • .••.
Raisins of allsortsi
Vanelloes,.arid all other
Senna'j
Rape cakes.
goods manufactured, npt being the produce of, nor impprted from within
the East India Company's charter, and not being imported from the
West Iridips. ' .
• •
;

TABLE F . ^ "

Agates, rough and pol- Cloves imported un-, Hair powder.
Hats and bonnets of
der license.
ished.
all sorts,
Clocks,
Almond paste,
Inkle, wrought.
Cbchineal,
Aloes,
Cocculus Indicus,
Jalaps,
Ambra liquida.
Coloquintida,
_. . Jet,
,.
Ambergris,"
' Jewels: enieralds,,ru-'Balsams of all sorts, .. Columb a" root,- ^
bies, arid all othef
.Coralpf _all sorts.
Beads of all kinds,
. precious stpnes., exCorks, ready rnade, . >
.Beer, Benjamin,
cept diariioridsl
Bpttles,.
' •. \ Cuttle shells, ..
"-Lace of all kinds,
.- ,
iBugles of all kinds, . •'Pice,
Lapis laguli,.
;Eau de Cologne, .
Cambric,
Mace imported by liCamphor, .
' -. .Enamel, - .
berise, ^
Essences of •all sorts,
Candles, . /
•Extraicts of all sorts. Manna,.
Cantharides j
Feathers-, ostrich and Mercury,
• •, '
Cardamoms, •
,
others .not other- 'Metheglin,
Cards,
. . .•
wise . enumerated, ' Morels,
,'Carniirie,
dressed or undress- Musical boxes,
Cassia buds,.lignea
ed,
• ..
,Musk,
fistula,
'
: Myrrh,
Castor,
:' : :. Flowers, artificial.
,' v'
Nux'vomica.
. Chinaware and pprce- ' Garnets,
Gauze
of
all
kinds,
Nutmegs
imported by
L lain,
Ginger,, preserved,.
license,
•Crystals,.
. Glass of all kinds,
Opium,
Kider, • . ^
Grain^s
of
paradise
and
Ormolu,
Kinnamon impoited
• of Gjiinea, "
" -f" Ottar of rbses, /
f. under hcense,. ' .
Gum opoporiax,
Paper,
Citron water.
Hair^
human,
•
Perry,
'
, .
Civet, .
,

VoLi IV.—34.




'

R E P O R T S OF T H E

530

]:184

Threads bf alt kinds,
Plate,
Rhubarb,
Tobacco,- : •
Pearls,
Saftrbn,
'
Pictures,
Sal limonum* and suc- Tortoise shell,
Platina, ,
cini,
' ' • Treacle of Venice, '.
.Truffles Turbith, ;."
Scammoiiy,
Plating of all sorts.
Powder of bronze or Silk, raw and -organ- Vanelloes,.
Vellum,zined,
. brass.
Powder, not otherwise. , Snuff;
Verdigris,
'fi.
enumerated, which 'Spikenard, • •
Vinegar, .
- . ^
• will serve for the Stones, bezoar.
Watches- of all sorts, '•
Watch glasses, ;•' - same use as-starch. Soap,'
Waters, mineral and
Quicksilver,
Starch,
strong,, bf aU sorts,,
. Radiseipecacua,nhaor Stofa.x of all kindsj
Wires,
rhatanios,
Succades.j
Sugar,
• '''- . Yarri, mohair; ' .-.
Resina jalupae.
And also all goods arid merchandise., of every description, which; und(
the provisions ofthe warehousing act,-may be irripoited for the purpos
of exportation only; all which goods may be deposited only in ware
houses enclosed by and surrounded with walls,'or in other warehouse
or in.places of special security, especially to be approved .by the.Con
missioners of the Treasury.
\
: :V
. , . . • , .

[Circular-] *
'

'

..j

•

• ,

• TREASURY DEPARTMENT, Noveinber 24=, 184:2J^'

S I R : Assit is cpnternplated b y t h e Departfrierit to bririg "before.Cor
gress, at its. next session, the subject of a general warehpuse systen
.with, a view to the better accommodatiori of the import: business, of th
Uriited States, it is desirable to obtain inforniation upori. the.followin
pbints, among bthers, and tp r§;ceive . such. suggestions in relation to th
policy and practicability of the system as. ybuf experience may enabl
you to furnish:
' ; . . . . ;
"•.
"
First. Is it likely that safe arid.commodibus.warehouses can be pre
cured withput the expenditure; of.moriey by the. Govefnment in. the:
erection?
,.
' , ' . '
-.•
.
,'
Second. Supposing.that commodious warehouses can.be :prpcured,o
lease by the Govefnnient, would..the expense be'reim.bursed-by-th
amount of storage received;. and'if not, isit likely that the deficiency in th
smaller ports would be made up by.the excess, of receipts, for storage in th
larger ports: iri. other words^ assuming that, the "privilege of warehousiri
shall be universal, will it suppoit itself withbut burdening the revenu|'
-Third. What number of additional officers, if any, would b e n e c l
sary for conducting awarehouse system with entire safetyto the GpyeJ
ment, affording at the same time reaspnable facilities tb irnporters?
replying to this question,' you are desired tp advert tb the peculiar dutie
pf officers attached to this service.;/ ^ ' •
....
Fourth. What would be the effect of this- system upon the trade c



1842.]

SECRETARY OF THE TREASURY.

531

the larger and smaller ports? Would it change or unsettle the relative
advantages enjoined by them under the existing system ?
Fifth. Is it expedient to limit the period of deposite, say to one year,
the time within which exportation for drawback was allowed under our
early laws, or should the period be indefinite ?
Sixth. What will be the effect of the system upon the revenue accruing at the port of
in the year next following its adoption?
Seventh. You are requested to communicate your views of the system
generally, in connection with that of cash duties; your reasons, if any,
that may favor its adoption, and your opinion as to the disadvantages
that may attend it.
Your answer is requested at the earliest day practicable.
I am, very respectfully, sir, your obedient servant,
W . F O R W A R D , Secretary of the Treasury.

COLLECTOR'S

OFFICE,

D I S T R I C T OF P O R T L A N D A N D F A L M O U T H ,
PORTLAND,

December

8,

1842.

SIR : I respectfully beg leave to submit the following answers to questions proposed in your circular of the 24th ultimo, which I had the honor
of receiving on the 1st instant.
First. Commodious frame buildings, suitable for warehouses, could
be procured on lease at this port. They are built on wharves, at which
vessels of any burden can conveniently lie and discharge their cargoes,
and are of sufficient capacity to contain all the merchandise that would
be imported into this district in any one year.
Second. The amount of storage received would unquestionably reimburse the expense of rent and other incidental charges. These buildings
are generally of three stories, capable of storing on the ground floor from
one hundred to one hundred and twenty hogsheads of molasses, (the
chief article of import here,) and could be leased at from $40 to $50
per annum. The second and third stories might be used for the storage
of coffee and other light articles.
Third. T w o additional officers might be necessary at this port, viz: a
warehouse-keeper and an assistant, who, with one of the inspectors of
the customs, and other officers in the service of the revenue, could perform with facility the duties required of them. The compensation of
both need not exceed $1,500.
Some of the appropriate duties of these officers—indeed the principal—would be a general superintendence of the warehouses and merchandise deposited, the direction in storing and delivering the same,
taking an account of all articles committed to their charge, and opening
the warehouses when called on to show the goods, and procure samples.
It may not be amiss to state, in this connection, that, under the proposed system, the duties of the weighers, gaugers, and measurers at this
port would be less onerous, and be likely to be performed with more
accuracy.




5 32

R E P O R T S OF T H E

[1842.

The principal articles of import into this district arrive periodically
and in large quantities, at about the same time, but are disposed of at
all seasons of the year; and if gauged, weighed, and measured when
delivered, the annual labors of these officers would not be crowded into
so small a space of time as at present, and they would be enabled, without foregoing any of their privileges, to render essential service to the
warehouse-keepers.
Fourth. The effect of this system would be, it is believed, to increase,
or at least to restore, the trade of this and the other ports in this State,
which is sensibly diminishing under the operation of cash duties. From
the occurrences that have come under my own observation, it would
seem as if the import business must, in a short time, be confined to
merchants of large capital, to the exclusion of those of limited means.
Fifth. It is believed by some of our merchants, whose opinions I
respect, that their own and the public interest require that they should
be allowed two years, or at least eighteen months, to clear their goods after
having been warehoused. I have heard no good reason, and none has
occurred to me, for recommending that the limit of deposite be extended
beyond one year. The articles which form the bulk of importations into
this district are of comparative little value, and are principally consumed
at home. The quantity reexported is inconsiderable. At the larger
ports, where the more valuable articles are imported, a longer time may
be necessary.
Sixth. Should the system be adopted, to take effect from and after the
4th of March next, it would, in my opinion, increase the aggregate of
revenue for the year next ensuing, though less would probably be
received the first half of the year than under the present system. The
difference, however, would be small, as there is a constant demand for
the principal articles of import into this district—molasses and salt. The
crop of the former article reaches a market from the .month of January
to June—a larger portion of which is imported here during that period.
Large quantities—sometimes fifteen thousand hogsheads, or more than
half the imports for the year—accumulate at this port in the month of
June. This quantity gradually diminishes for consumption and export,
and rarely is any portion of it left in store when the .new crop comes to
market in the following January.
The case is much the same with salt. Our freighting ships return
early in autumn from Europe with cargoes of salt, which is used late in
that season and the following winter for packing provisions, and in the
spring and summer for curing fish and for other purposes; consequently ,
neither of these articles would be long in public store.
The average quantity of molasses in the hands of tlie importers through
the year, is about seven thousand hogsheads, or one fourth of the import.
Seventh. Most of the merchants in this and the other ports of the State
either own or lease stores. The arrangement, therefore, that would be
most convenient and satisfactory to them, and at the same time afford
reasonable security to the revenue, without subjecting it to any charge
for storage, would be to allow them to provide warehouses for the deposite of their importations, to be under the control of the storekeepers an(
officers of the customs while used for Government purposes, and securec




1842.]

SECRETARY OF THE TREASURY.

533

with their locks, so that no fraud could be committed without their
knowledge or privity.
Should it be objected that these buildings are not fire-proof, and are
therefore unsuitable for warehouses, I would reply that they are at
present, and ever have been since their erection, used by the merchants
of this place as depositories of their importations. Besides, the risk of
loss by fire need not be with Government, as the importers might be
required to keep them and their contents insured.
The custom-house buildings are fire-proof, and capable of holding all,
or the principal part of the more valuable articles of import that would
be introduced into this district.
I beg leave to add, that the memorial of the Chamber of Commerce of
the city of New York expresses the views of the merchants of this place,
in relation to the establishment of the warehouse system, in which I fully
concur.
I have the honor to be, with great respect, your obedient servant,
NATHAN CUMMINGS, Collector.
Hon. WALTER

FORWARD,

Secretary of the Treasury.

C U S T O M - H O U S E , N E W B U R Y P O R T , December 8 , 1 8 4 3 .
SIR : The circular of November 24th not having been mailed on that
day did not arrive here until a short time since.
I take the earliest opportunity to answer the inquiries contained in it
as follows:
First. Is it likely that safe and commodious warehouses can be procured without the expenditure of money by the Government in their
erection ?
Answer. Of late years there have been, at all times, in Newburyport,
a large number of safe and commodious warehouses to be hired at a
reasonable rate.
Second. Supposing that commodious warehouses can be procured on
lease by the Government, would the expense be reimbursed by the
amount of storage received; and if not, is it likely that the deficiency in
the smaller ports would be made up by the excess of the receipts for
storage in the larger ports; in other words, assuming that the privilege
of warehousing shall be universal, will it support itself without burdening the revenue ?
Answer. No doubt can be entertained that any expense of storage
would be reimbursed to the - Government; as many of those persons
engaged in trade here are also owners of more stores than they usually
occupy, it is supposed that they would store their goods in their own
warehouses, giving to the Government a lease for the time, and of course
giving the key to a public storekeeper. As to the last clause of this
question, it cannot be doubted that the warehousing system would support itself without burdening the revenue. Certainly, after a year or
two's experience, if any loss should arise, an average rate of storage
might be fixed which would cover such loss; or instructions might be




534

R E P O R T S OF T H E

[1842.

issued to the reveniie officers .of the different ports which should give
them a discretion as tb the rates of storage, with a view to have the icates
averaged at each particular port, so as to cover the expenses of storage
at such ports, it being obvious that no general rate can be prescribed by
law which would be equal af all places. In Newburyport, however,-it
is presumed that there could be no difficulty, because stores could always
be hired for such time as they might be wanted and jio longer, the
impoiter paying the rent.
'
**
- '
Third. What riumber of additional officers, if any, would be necessary
for conducting a warehouse system with entire safety.to the Government, affording at the same time reasonable facilities to importers?: In
reply to this question, you are desired to advert to the peculiar, .-duties of
officers attached to the service. •
. . .
*
Answer. Unless the business of the port should greatly increase, one
officer would be sufficient to keep the public stores.
^
•
Fourth. What would be the effect pf this system upon the trade of the
larger and smaller ports ? would it change or unsettle the relative advai>
tp,ges enjoyed by them under the existing syste.m ?_
Answer, It is not believed that any material charige in the course of
trade would be occasioned by introducing the warehousing system.
Perhaps it would not be safe to say beforehand that there would be absolutely no change whatever by the introduction of a new system; but it
is presumed that such a change would be trifling, and that the relative
advanta.ges enjoyed b y t h e larger and smaller ports would be riearly the
same as at present.
.,
. . .
',
^"
If ;any changes were produced it would probably be for the benefit of
the smaller ports, because, other things being equal, storage is generally
cheaper at such ports; still,, while for this^reas.pn it might "benefit the
smaller ports, it would not materially injure the larger ones, because the
only coritingency iri which.the trade of the large ports would overflow;
'•:into the smaller ones would be when the large ones should be full bf
importations:- in such cases the excess would be entered and stored in
the smaller ports.
'
• • .' •
.
..
. "
Fifith. . i s i t expedient to limit the peiiod of deposite, say to one year,
the time withiii which exportation for drawback was"!allowed under' our
eafly laws, or should'the'period be indefinite? .. . ' ".
Answer. The object of! adopting the warehbusing-'system being to
enable the merchant to import his goods and sell them so as to meet the
paynient of the duties with the.proceeds of.liis: sales,, the proper- limit
should be the ordiriary term qf credit among,merchants... It is belieyed
that this term does not exceed in general six moriths. Ifit does exceed
that term, it is an impprtant question for considefation with the Government, whether it would not be- for the general interest of the country
that the term of credit among business" men should be abridged, and
whether limiting the credit extended bythe Government for duties would.
not be the means of introducing a more salutary system,of doing .business.
. •
'.
, - ; • •. _
•.•-.,''•'
".:•'•
Sixth. What will be the effect ofthe system upon the revenue accruing
at the port of Newburyport;iii:the year next following-its adoption?
Answer, [t is believed that the introduction of a warehousing system



1842.]

.

SECRETARYOFTHETREASURY.

535

would increase the, reyenue accruirig at this.port in the year next,follow- .
Lllg its adoption.
' •
• .
. . , • - .
Seventh. You are requested to cominunicate ypur views of the system
generally, in connection with that of cash 'duties : your reasons, if any,
that liiay fa'yor its adoption, and your opiriion as to the disadvantages
that may "attend it.
.Answer. The aiiswers- to .the above interrogatories enibrace nearly, all
•hat could be said onthe subjec.t,'without gbinginto an elaborate discussion of the'.whole subject of revenue..
One suggestion, howeyer, I'feel called upon to make, which is, that it
appears tp rne'the object of the • Governrrierit shouldbe to aid, by all
reasonable means which come, fairly within the scope ofits powers,, the
lusiness and trade of the country, and particularly in the cpllection of
:he revenue", which.is in ppint of fact-but ariothef mode of .taxation, to
levy arid cpllect that tax in the maririer least.onerpus to all who have
Iriy portion -bf .such tax to pay. Npw, although the consumer pays this
^ax, yet it is .j^Z^^ - principally by-the importer: h.e should, therefore, be
relieved as much as possible in the rnode of colle.ctibn, and have as long
Ei;term of c.redit'as it may be ;convenient for the Government to.-, give,
ind this will, usually be'just as Ipng a term as it will eventually be fbr
:he benefit of the impprter to receive. That, is to say, too long a term
if credit, while it wo.uld be inconvenient foF.the .Government, wpuld also
be irijurious to the" merchant himself, and that term of credit will behest*
For all concerned which conforms most nearly to the general Wants pf
the-business people ofthe cpuntry.' ; As .."stated above, it is believed that
the term .would,be abput six mpiiths.
;
- -^ .
" , . .
;'Spme terrn of credit is alsp needed, by the, merchants and irnporters
3f small capital, upon'whom it would'be'a great hardship to impose the .
payiiient.absolutely of cash duties. Many such W.buld be driven entirely out of business, leaving a moriopoly of^ foreign trade in the hands
of large^ capitalists, who would eventually, being able to hold their goods
for a.large price, control all business,, and'prbbably increase the price of
all fpreign .corrirriodities tp the. con sumers. •
" , •,
It is beheved, finally, that .the best and most sa^lutary" system, which
could be adopted for. the collectipn .of the revenue, would be one-half
sixty days credit, the. residue six moriths, with the option to the importer
pf paying/all cash,, or,Warehousing for the sixty days or six months. .
•;- With great diffidence these views.afe respectfully.submitted, by your
obedient servant,
. / . • .; ' ; ; R^ W . ' K 1 N S M A N , / C o ^ t e a r . :
Hon;

W A L T E R FORWARD,

"

"

Setretciry ofi tlie Treasury i: Washington.

.

':

.

•

' COLLECTOR'S OFFICE, SALEM, i?ecem&er 2, 1842.

S I R : In answer, to your circulaf of the 24th instant •respecting the
subject of a" general warehousing system,,• with a"yie.w to the -better
accommodatibii of the; impbrt business p f t h e United States, such sugges tionSv as are in my pbwer to offer, or rny experience may enable me
to.furnish, are-respe.btfully pr^serite^
. •*;;
^'. -'



536

R E P O R T S OF T H E

[1842.

Answer to point first. .There are sufficient, warehouses t o b e procured
in this district- without the expenditure of riioney by the Governmerit.
A public store is attached tp this custom-rhouse capable of receiving large
quantities- of goods. There are, also, many capacious warehouses
empty a'great portion bf the year, which would readily be put in order
by the owners for this purpose.
. ;
..
."• .'•
Answer, to point "second. I have, no hesitation in expressing my firrii
belief, that the receipts for .the storage of goods would, amply repay the
expense, in this district; and I cannot but believe,.as far as my knowledge extends, such'would be the case in 9.II other districts.
Answer to point third. A storekeeper would "lie all the additiorial officer
wanted in this district, provided a law should be made requiring the
weighers and gatigers to be also, deliverers, of goods', &c., urider the supervision of the • collector and storekeeper... The duty of this class. of
officers would call them to weigh and gauge articles paying specific
duties; they rnight, also, be constituted deliverers of articles payirig ad
valorem duties. I am.premising that, in, case the warehousing system
goes into effect, the goods or merchandise will be put iritp the p'ublic
stores as landed; when delivered to the consunier to be weighed, "&c.,
and the duty then paid .on their weight,, contents, 01 value. ' The duty of
the storekeeper would be to keep an exact account of all merchandise
placed in the public stbres, with the mafks, rium;bers, &"G., of the packages, and to attend to the'delivery,. &c., of the. same. \ The weighers.
and gaugers ^em^ plofcd 'under his supervision, might be .cfolivering
several parcels, atthe same time, making their returns to the storekeeper,
and the latter officer making his returns to the. collector. >Ih a distiict
like this a l l this dut}^ iiiighfbe done by these officers, without overburdening them with, labpr... .
...
'• ^]
Answer.to point fioiirtJi. The. effect of this system would be equally
advantageous, to. the small as well as the large ports, and, in. my opinion, would rather help the small ports in their amount of business. Considerable ampunts of mercha:ndise which are npw frequeritly ordefed
and shipped froiii Europe to India, Africa, and Sputh America, would he
ordered home, thus'giving the advantage of the freight, and labpr. .f.
. Answer to point fifith. I t w o u l d certainly appear tp be the obje.qt of t h e
importer to make sales of his" merchandi'se at the earliest period possible,
in order,to lessen the expenses of interest and storage which would be
daily accumulating; and no objections, appear against an iridefinite
period, excepting, perhaps', the length of time, which might otherwi.se be
taken in closing ailimportatipn.
,'
. ^ :
.
: .' ' '.
Answer to point sixth. I dp hot thirik there would-be aiiy* essential difference in the amount of fevenue to be received the next year; and if
any, itwould, in my opinion, be in- favor of'the warehotising systein, as
more imports iwould .probably- be, prdered under, it than if cash was
demanded pn entry. '
- ., :
My opinions .are very much in favor of the warehouse, system as conducted in Europei As our reveriue laws now-stand, the payriient pf the
"money on entry bears peculiarly .hard on the,merchant. " And, as.^bf
c6ui'se,cdljhe'reventie to he raised .froni imports hiust be. upon those only
which are consumed ^ in this country,, this pla.n appears to'.my mind the



1842.]

S E C R E T A R Y OF T H E TREASURY.

537

simplest, safest, and most practicable. One of many arguments I could
urge in its favor is, that most of the cargoes of our ships from the
East Indies, particularly frorn the ports of Batavia and the coast of Sumatra, which, under past laws, have been ordered to the ports of Europe
to be stored, would, under the proposed law, be ordered home, giving to
us the advantage of the labor, storage, and outfits ofthe vessels, even if
the cargoes were eventually shipped to Europe. W e should also be
making, a deposite of foreigii merchandise, thereby enabling our merchants to furnish, cargoes for their vessels from our own ports suitable
for distant markets.
.
.
I have the honor to be, sir, respectfully, your obedient servant,
,
Hon.

-

Z^, ,

^.UIUu^ER, Collector.

W A L T E R FORWARD,

Secretary ofi the Treasury, Washington.

,* ' ,
,
BosTON,Dec<3m&er 7, 1842.
D E A R S I R : . Your circular of the. 24th ultirno, embracing sundry inquiries on the subjept of the adoption of a warehpuse system, has been
put into my hands,, and, as it relates to a matter which I have long
thought of great importance to the commerce of our country, and moTe
particularly so, since the adoption of the.cash system of duties, though,
my opinions are not'specially asked, I venture tb volunteer a few suggestions, in the coriviction that if they dp no good^'they can do no harm.
Of your '[first :^^ Sofar as this and the neighboring ports are concerned,
there can b e no doubt. .^ Abundance of accomiiiodation can be had,
without necessarily subjecting the Government to any expense.'
Of your '^ second :^^- If it is conternplated .to hire a sufficiency of warehouses outright, there'Would be some hazard/at a l o w rate of storage
for the -first'year, of a deficiency of receipts to meet the expense. Should
such be the result, it would arise fiom the difficulty, in the outset, of
establishing the amount of accommodation that would be wanted.
. Aftef <a little experience no such hazard would be incurred; and should
the hiring outright of the stores b e determined on, as the Government
has.full power in the;'matter, such a ta;riff of storage might be adopted
as. would be sure to amply cover all expenses. ' Should this be objected
to on the grourid of excessive rates, it would be easy to provide that the
rates should be.cpntingent upon the.average result ofthe actual expenses
for a certain peiiod, say, six months or a year*. I think, thefe need be
no deficiency "in the smaller ports," andthat if the system be universal,
it may be made tosuppprt itself, and, too, without burdening the revenue
or oppressing the nierchant. \ •.-.'• ']•
• Of your " third;" It would be impossible, for me to offer an intelligent
opiriion as to the increase of the necessary officers throughout the whole
country, fof I am without such statistics, as are indispensahle to the
/making of an accurate, estimate. For this port alpn.e, 1 sliould have no
doubt that it would be necessary to increase the officers, at least to the
number of ^e?i or twelve persons, exclusive bf laborers, to. handle the



538

R E P O R T S OF T H E

[1842.

goods, should such a feature constitute a part of the system. But, on
this point I will enlarge when.I come to set forth, as I proppse to do,
my views of .the best course to be adopted to, accomphsh the object in
view.
:
: , ' - - . ' ' '
Of your 'rfourth:^^ I am unable to perceive tha.t the adoption bf'the;
system would operate; injuriously to the smaller ports, or.that it would
disturb pr interfere with their relative advantages under the present
system.
•
;
" .
. "
Of your "j^^'A;"" I think it by all means expedienfto limit the'peribd s
of deposite, but I do not think " one y e a r " long enough. .1 would have
the limit positive, not contingent upon the ..-will of the Department on /
solicitation for extension in particulaf cases. ./In this way much trbuble
and vexation would be "avoided,,without operating hardly Or injuriously
upon the importers, besides enabling the Government more accurately
to estimate the coming resources. • >,
:
•.
Of your ''sixth :^^ It is impossible minutely to foresee the effect of the
systeni upon the revenue for the first year, but itcannot fail of materially^
lessening it, and particularly during thefirst quarters of .the year following its adoption. . A. fair conjecture is that it would red.uce the receipts
twenty tp twenty-five per cent., the first year, and not Improbably very
much more than that the first tAVo quarters of it. 'The result-would be.
liable to influences other than the riovelty of the .scheme, such as triestate of the times, the money market, thevalue of our great staple aiticles
of expoit, andj in short, the .prosperity or depression of .all.the great " interests of the couiitf}^
.
,
'Of your ''seventh;" In answer to your general iriquiries'under this head,
I have no liesitation in offefirig it as my bpinion that the conteniplated
nieasure is of vital impbrtance to the .cpmmerce ,and to the reyenue of
the country, and that .without its adoption,;if .tlie cash system of duties .
is continued, npt bnly will ruin befall our merchants, but the reveriue ,
will be so diminished as inevitably tb force ..a resort to. large.loans pr-to.
burdensome and heavy direct taxation.
...
" •"
I am aware thatthe policy of cash duties finds' much favor with the
mass of the people, but at the same time, situated as was the business^
of the:country at the period of its adpption, and estimating its probable
operation, I am. forced tpbelieve.it pne of the most impolitic arid suicidal
measures, ever adopted by any Government. Any one "of cornmon in-^
,telligence .acquainted with the; history pf the tariff bf this country, the.
circumstances under, which the first was adopted.,-and the cdntinuaiice
ofthe sanie-Or a similar p.olicyin.aU the. subsequent ..enactments,-^arid
who has witnessed their •beneficent operatiori, Avith hardly ari. exceptionV'
for a.long peiiod bf years, must, I think, be led to-doubt .the \yis.dom of
thus suddenly, and-,-withput preparation or warning, iBversing. that policy
.which had stood the .test of so -long and cbnclusiye^an experience.; For
myself, I hesitate not to deelaxe, unqualifi'ddly, that ithefe has. never been
presented to iiiy mind a single plausible, aiid iiiuch less a ^omcZ argument,
in support of the measure.. \-More than, this,:.lf we trace the old system;
fi'om its firs.t iriception down.to the present" year,, both in its direct and,
iricidental operatipn, we'cannot fail of arriying at the.coriclusion. that the
wisdom of pur fathers,;.^yho oiigiriated the-system, has rieyer, in a srinilar



1842.]

SECRETARY OF T H E TREASURY.

539

measure, been surpaissed by any, nation, or government on earth. 1
have neither the leisure nor inclination to attempt to set forth all the evils
to be* expected ffom the adoption of the new policy;. but I think it will
.be found on trial, even if a good warehouse system should be adopted,
it will be necessary to go back to the liberal system pf credits^ under
which the country for so long a peiiod -was so eminently prosperous. I
forbear further remark, tpo, because I know it is riot iri contemplation at
present to attempit a return to a soundef and better policy.
In remarking upon your third inquiry, I propose to set forth my views,
of the most expeditious scheme to. carry out the. object of Warehousing.
Looking to the best economy, if the system, as is prpbable, is destined to
be made permanent,-there can be no doubt it would be wise for the Government to provide all the necessary accommodations; for it is obvious,
at a glance at the subject, that much labor and expense would be saved
if a sufficiency'of stores, on a large scalb, were to be constructed with '
. special reference to the object. If resort is had to hiring,, or using such
structures as already-exist-in most if not all of our ports, goods must be
diffused in limited parcels in a vast number pf stores, widely scattered,
thus demanding a. vastly greater amount of labor, and of course greatty
increasing the expense. B u t l take it.for granted that, in the present
condition of the finances of the Government, it is not .coiitenipla:ted to
make a., liberal outlay, or even to commence buildirig stores;, but if the
measure is adopted at all, it will.be on- the; ground, to a considerable
extent, that it can be done at little or moderate expense.
I have said that sufficient accornmodations already exist to comnience
the system, t have no doubt ofi it. From the tenor of one of your inquiries,
I perceive that you think it may be necessary for the Government to hire
a sufficiency of stpres. . This, I think, would be bad policy, arid open a
'wide.door to favbritism and corruption; aind-besides, I see no necessity
for it. The best plan would be to require of the merchants that they
,procure their' places of storage, under the control and directioii of the
•proper officers of the Qo vern ment, to settle arid pay their own . storage,
.and*to assume, under direction,.the putting in store, and- the delivery of
the goods, so that nothing more should devolve on the Government than
the control and custody-of the goods, until exported or entered for consumption. .1 can conceive bf no substantial objection to this simple-course,
and sure I am it would close .the door against many facilities to frauds,
to which--all other plans/I have ppndered Would be liable-. Would
the merchants complain? Not.at all; for they are ,not insensible to the
fact that thej^ can superintend and carry.on the business of storing and
delivering their goods more" economically tlian.it would' be done, by the
Governnient; '^and. besides, it would not fail to please them to. be allowedto have a voice in selecting depositories for their goods...
, ' ".•
In the smaller ports,, where the business is. limited, the duty of superintending the storage might, I should think, be devplved uponthe present
officers. In the large ports, where the business is extensive, it strikes me
that'it would be best tp cpnduct the busiriess,-as it were, in a separate
department, making those-bn whom it m a y b e devolved properly responsible tb the head^of each .custom-house, and perhaps, in some particulars, tb the Treasury Department. In order to.this, there should be a



540

R E P O R T S OF T H E

[1842.

chief or head storemastef in each port, who should be responsible for. all
the business in his depaitment. It would be well, too, that he should
have a voice in the selection and appointment of his subordinates.
The head storemaster ought to be paid a salary equal at least to that of
the surveyors, or the naval officers, for their, responsibilities would be at
least as great, and thelabor far greater.
Of the subordinates, including one or more clerks, good and trusty
men, capable, under direction, of performihg their duties, should be paid
as much as the excise men are now paid. It may be found that the
required duties can be devolved on the present officers, but I. must doubt
ifit would be a soundeconbniy so to arrange the riiatter: for,, as I have
before hinted,^it seems tb me .there is a strong necessity for thf owing
the business into a distinct department, in order to •insure' that vigilance
and watchfulness which afe necessary to exclude, to the greatest exterit,
the chancers for fraud and collusion.
The plan I have suggested, or one substantially like it, I think, would
answer everypurpose desired, wpuld be efficient, arid reasonably econoniical to meet the experises, and exact of the importers such moderate
additional fees as will accomplish the object.*
'
- With great respect, your obedient servant,
. •
HENRY WILLIAMS.
P.. S. I may make further suggestions, and offer some remarks'upon
the schemes of others,,and set forth, more in detail, what I deem the
necessary provisions^
.,
.
. .
•
^

COLLECTOR'S O F F I C E , .BOSTON, December 8,

1842.

SIR : Your circular of the 24th November, propounding certain queries "
in reference to the subject of a general warehouse system, has been duly
considered, and I have the honof to state in reply thereto:'
•^Ist. That inforniation has been received by me, from someof the oldest
and most experienced merchants.of this city, tendirig, tocoiifirm my bwn
opinion, that safe and commodious warehouses can be procured,, in the
best localities, for the accommodation ofthe import business, without the
.ex:penditure of money by the. Government in their erection;
, •
2d. That warehouses of the first class,fire-proofi,and well secured, can
be obtained of individuals, or of.any of the nunierous wharf .corporations,
in this port, at such terms, on lease, that the whole expense would, be
reimbursed by the aniount of stora.ge received. .
'
As a general rule,, when the "warehouses ^re fully occupied, the income
is deenied equivalent to the disbursements for, rent, labor, night-watch,
and such other expenses .as ordinarily accrue for the prbtection of the'
merchandise stored, at the comnion rates of storage here established by
fixed regulations. '
,.
. " .'
."
,
Should, the privilege of Warehousing be extended to eveiy descriptibn
of merchandise subject to duty, my conviction is, t h a t it will support
itself, without burdening the revenue. 1 have made somewhat exterisive
inquiry, too, as to the.effect pf the proposed system upon the smaller
ports of entry; and from the iriformation obtained, it appears that the



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S E C R E T A R Y OF T H E TREASURY.

541

comparative effect in the larger and smaller ports, would be very trifling.
In the ports eastward of Boston, the iniport trade is principally confined
to the staple productions of the East and West Indies, and such other
merchandise as is usually imported for inimediate consuniption; and in all
these out-ports, ample storehouses could be procured, temporarily, by the
collectors, should the wants of the importers require theni, tp await a
market for consumption, or a demand for transportation to the larger
.ports. By some such simple provision, the privileges of the system
could be coextensive with the ports "of entry throughout the.country,
without hazard to the revenue, and with coriiparatiyely trifling expense
to the importer.
3d. To afford prompt and reasonable facilities to importers, the collectors s.hould be authorized to detail inspectors tp take charge of warehouses and their contents, under the general supervision of the storekeeper. The warehouses should' be concentrated at some central point,
if practicable, without <embarrassing trade, so thatthe number of inspectors, weighers, gaugers, measurers, and markers, now employed in the
public service could readily discharge their respective .duties.' If it
should be found -necessary to- locate the stores at distant points, a sniall
additional number.of sub-storekeepers might be required during the
. active bu.siness seasons; but in the ordinary coufse of trade, I think all
reasonable facihties could be extended to importers at this port,^w4th the
present effective fpf ce of the office.
' There are many desciiptions of dry goods, silks, hardware, and earth- •
enware, which would at once go on to the shelves of the importers
witho.ut being stored; and as these articles are usually ordered to meet
seasonable demands, the duties would. in most cases be paid prior to
their delivery from the ship. On all merchandise subject to a specific
rate of duty, the quantities should, I think, be ascertained before being
warehoused, and the contents of each package marked, to facilitate the
delivery of the articles either for consuniption or exportatiori.
'4th. The effect of'this system upon the trade of the smaller ports
- would be, in myjudgment, to sustain the ^advantages now enjoyed by
them under existingJaws. It is w.ell known that a vast amount of capita>l
is employed in foreigii trade, by merchants fesident in those ports, and
their importations are now mbstly consigned on--sale to commission
. houses in the larger ports, and under the proposed system they would
' naturally avail themselves of all the advantages of warehousing in their
" own ports, and in their owri stores, particularly as their merchandise
could be readily sold by samples, and with the privilege of transportation to the larger markets for consumption./
There are other very obvious.reaspns, resulting from economical considerations, why advantages now enjoyed by the merchants in the small
ports would not be disturbed or materially changed by this proposed
. plan.
5th. The peribd of deposite- which it may be expedierit to determine
I have considered with much care, in its connection with the great inter. • ests of our comniercial marine, and the benefits and profits'.to be derived
from frequent- freights on the impoits and expoits, in its bearing on the
prbduction of home industry, in the event- of large accumulations in our

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R E P O R T S OF T H E

[1842.

ports of fbreign manufactured goods, and in reference tb the debenture
system, and the .necessity of periodical .settlements of the accounts of
officers of the Government, and the liabilities pf fraud upori the revenue
by surreptitiously introducing for consumption goods thus deposited, and
I am satisfied that all these iriterests would be best promoted by hmiting
the peiiod to two years. If goods should be allowed to remain in the
warehouses for a longer time, the effect upon the reyenue. might be seriously felt in seasons of depression, as itwould tend toincrease the stocks
of unsaleable goods, or the. surjilus. products of fbreign manufactures,
and thus keep back the importations of new crops or later products,
more suitable to the markets, and upon which the Government Would
rely for its legitiniate support.
6th. The imniediate effect of the system upon the revenue would
undoubtedly be to lessen the receipts, as all goods not wanted would be
borided in store. Thus would forced sales of consigned goods be'prevented, and unseasonable articles withheld from the markets. - This
alone would sopn produce a regular and healthy demand for consumption, and a little experience would ^enable the Government to ascertain
the actual consumption, qf the country, and the amount of revenue
.accruing to the Treasury. .
- 7th. The reasons expressed in m y a n s w b r s t o the before-mentioned
queries sp far favor the adoption of the proposed plan, and the advantages that must attend it are so obvious, that it Will readily be perceived'
that it is considered necessary to the prosperity of the import trade arid
essential to the wants of the Treasury. Cash duties canriot much longer,
be maintained without a.total pfostration of importers pf moderate nieans,
and.divertiiig the import business, into the hands of those whp can command the means of niaking immediate paynients on eritry pf the goods,.
A modification of the present cash, system will greatly relieve the now
languishing commerce ofthe country, and encoura.ge importations of such
kinds of merchandise as will yield a" revenue adequate to" the-wants of
the Governmeiit.
^ - •
I have endeavored to coriimunicate riiy views ;of this subject in compliance with 5rbur request;^ in'as concise a manner as possible. I have
considered the matter inits applicatipn only to this part of the.country.
There appears to-be nearty a unanimous opmipn in favor ofthe plan by.
the merchants of this place,, and I trust that its adoption will satisfactorily
promote the true interests bf the nation.
'"
I am, sir, very respectfully, your obedient servant, :;
. • .-• ,
L-mi h m C O m , Collector, '^
Hon.

W A L T E R FbRWARD,

.'

Secretary ofi the Treasury,'. Washington, D . C. . -

:'-\

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"

NAVAL O F F I C E , DISTRICT OF BOSTON,

' .
CHARLESTOWN, Deeeifiber 9, 1842.^
S I R : I have considered the queries coritaiined in your circular letter of
the 24th instant, respecting a general warehouse system, and in. answer
have to state—:
-. " ' : '' fi : •.
'.
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S E C R E T A R Y OF T H E TREASURY.

543

1st. That so far as respects this port, no doubt, safe and commodious
Warehouses could be procured without the expenditure of money by the.
Government in" their erection; and I presume no difficulty would be
experienced in obtaining them at other ports. •
2d.. I think, unless the Governmerit rates for storage are higher than
the ordinary ones, the receipts will not be equal to the expenditures; for
it will frequently be the case that the Government will have .warehouses
for which it is paying rent empty, o r but partially filled.
It will not do for the :Govefnment, in the larger ports, where t h e ini.ports and exports are great and fluctuating, to be without a number of
warehouses at its command, •be57-ond those actually required at any one
time; otherwise it wilbbe subject to the caprice or extoftion of individuals at tinies y^heii warehouses are in demand. • If the rates of storage are fixed somewhat above the ordinary rates,
I think it will be found that the receipts will be enough t o pay the
expenses in the large ports, and whatever deficiency there' may be in
the smaller ones.
3d.' Under the law, as' now understood," some additional officers and
clerks will be required. • The answer, as to. the increase ofthe number
of officers, however, will :much depend on the requirements of the law,
and how gerieral .the'warehousing is to be under it.
All rnerchandise atthe time ofits arrival, as is the case now, I take it,
will be'examined as to marks • and numbers, an account takeii b y t h e
inspectors, and a report made to the collector; be weighed, gauged, or
measured b.y the prbper officers, and then received into the warehouse,
arid Tie properly disposed of under the direction of an office.r,-where i t ,
w i l l rernain until entered out for consumption* of exportation; at which
- time .the law may or may riot require thequantity again to be ascertained;
b u t i n either case, an account of the number and description of the
packages willbe taken, and a repbrt thereof made tp the collector, in
order that an" adjustment ofthe duties may be made.
T h e l a w should empower the collector to assign .any officer to that
or. any other duty, in connection with the system, that the law may
require.- .
.
*
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• .
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'
By such a provision, the occasiori for an iricrease of officers will be
diminished.
4th. I do not think,the system would operate to the disadvantage of
the sniallef ports, or give to. the larger ories advantages which they
would not naturally possess underany system* of duties.
5th. I t h a s beeri-the uniforrn pohcy of the Goyernment to allow the
exportation (urider certain limits and restrictions) of foreign merchandise,
with a drawback ofthe duties that had been paid or secured upon the
same. "
. •
The. proposed warehouse system, therefore; does riot introduce any
new principle, but only provides a modification of the practice hitherto
-.pursued by a:llowing. a deposite of the goods instead of pa3aiient of
duties.
'
•
Our revenue system is founded upbri the principle of taxing only the
• consumption of foreign productions, arid in carrying out this principle, it
is unimpoitant;how'long such productipns are kept in the public stores.

it




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R E P O R T S OF T H E

[1842.

provided.th.ey are kept under the control of Government, and not hable
to be surreptitiously, introduced for consurription. It may be desirable
to have all accounts bf Government periodically closed, and goods
remaining unclaimed sold for the benefit of all concerned; but I can see
no serious objection to allowing them to remain for a term equal to the
time now fixed by law withiii which they rnay be exported with benefit of drawback: namely, three years ffom the date of importation. Storage
should be required to be paid annually or semi-annually; and it would
be highly beneficial to those engaged in the im.portation of foreign goods,
to have annual or semi-annual statements,, officially made, ofthe quantity
of each article remaining on hand.
" —
6th. The effect ofthe law upon the reyenue to^be received at this port,
for the j'-ear next following its adoption, will be, no doubt, tb diminish, it
somewhat, but to what extent it is. impossible for me to say.
7tli. I. have long been.'.of opinion that a well-matured warehouse
system was preferable to a syste.m of credits; and ifit is. not adopted: in P
connection with the present requirements of duties in cash, I think it
will be found that the importatioris. will continue to fall .off, and the ,
Government will be deficient in^ reveriue to the amount of many millions
each coming year.
;
By the present system those of moderate means are driyen from
importing, and soon it will:be fouiid that the wealth}'- alone can successfully embark in that business. Such an effect should riot be desired or
encouraged by the Government,-for it is not certainly its true interest. .
, Would it not be well so to limit the amount ..to be taken from store
at any time, either for; exportation or consumption, as not to permit a
less quantity than will give, in duties, a sum not less than one hundred
dollars? and also, to deny the right of -warehousing, to a less amount
than that sum? By so doing, inuch expense may be saved in- taking
account of small quantities, both in going in and carrying out of store.,
I enclose communications which I have received frorn two of our most
respectable merchants on the subject of your letter, in one of which (Mr.
Gray's) it is stated as probable that warehouses can be obtained without
expense to the Government. He says, " I n this city there are several
' corporations that would, I think, jilace warehouses under the control of
'the Government, and receive, in lieu of ferit, the usual charges on all
'goods stored." Ihave nodbubt warehouses.could be obtained as stated
.by Mr. Gray.
.
,. . '
I have the honor to be, very respectfully, your obedient servant
•. "J. P . DAVIS,- Naval
'Ofiicer.
Hon.

W A L T E R FORWARD,

/,

.

'

Secretary dfithe Treasury, Washington.,,D. C.

S I R : The' veiy little time which" I have had to' coniply with your
request, compels me to limit my answers to the questions pf the Treasury
Departmeiit to but few lines. ^ .
':
1st. I think it probable that commodious warehouses can be obtained
in the lai'ge ports, w.ithout < expense to the- Gpvernment. " In this city



1842.]

SECRETARYOFTHETREASURY.

545

there are several corporations that would, I think, place warehouses'
under the control of the Governmerit, and receive, in lieu of rent, the
usual charges on goods stored.
2d. In the sniall ports it is not -probable that any such arrangement
could be made:; nor do I see any good reasons/why the^ number of
warehousing ports should exceed one in each State. "
. ;•
3d'. I see-no reason why any.aGlditional officers need, be employed
under a warehousing system. ., Many facilities would be a:fforded, which
would compensate fbr the increase of trade in other departments; that •
is, provided the warehouses are urader the exclusive control o f t h e
officers, and that they are not scattered in more than three, or four
places in each city. And, provided also, that no „ receipts or dockwarrants be issued-~a system which would enable foreigri manufacturers
to dispose of large amounts of-unsaleable goods in the warehouses, and,
by means -of receipts from the public storekeeper, obtain large amounts
from our community as an advance on them.
4th. The effect of such a system would not materially affect the
^relative advantages of large and small ports. The increase of commerce
will' naturally increase', the relative advaritages; of the larger ports,
altogether independent of this, regulation.
5th. The period of deposite may-be, limited to one year for ail goods
impprted from; this side ofthe Cape of Good Hope, or Cape. Horn, and
to two years for all goods firom beypnd.the capes.
6th. The immediale ejEfect in Boston wpuld be to, lessen the fevenue;
as, under this system, a l l goods, riot v/anted for immediate consumption
would be suffered to remain in public stores.
.. .
; . '
7th. One great advaritage pf this system would be, that all the surplus
or excessive iniportations would be in the public-stores, arid thus would
be much more .obvious, than when spreacl as.fornierly over the whole
surface ofthe country, and those excessive variations of impprts^ which
. have cau sed. so much inconvenience to the. country and the Goyernment,
be, in a great degree, obviated. If a monthly account could be published of all stocks of goods in .warehou ses atthe several ports, merchants.
would have.a guide by. which to regulate their imports, which would
be of great value tb them and to the Governrnent. The great disad-'
vantage is the liability to losses, such as accrued at- New.York and
Philadelphia, under the tea^warehousing system, or from the use of
public stores, in coniiection with receipts, for the purpose of obtaining.
advaiic.es on mercharidise.
.'•.,"
, ' " Your obedient servant, . • '
HIRAM GRAY.
J. P , DAVIS,'FASC{.,Boston. .
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BOSTON, Pec:emfer "6,1842.

MY DEAR S I R : I am unable togive you any detailed answers, to the
several queries submitted by the Secretary in his' circular of the 24th
November instant, as you wished itrefufned this evening!
As. a general reply,. I should presume that; a majority of importers
would feel the benefit, of a warehouse system, although.it would be
.likely at first to bririg into our poits a'large; quantity of dutiable mer^
V O L . IV.—35.



546

R E P O R T S OF T H E
•

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[1842.

^

.chandise, j^-et I think our markets would not feel the pressure of forced
sales, as under the cash duty system. I am not aware that the proposed
systeni would necessarily work any advantages br disadvantages tb the
different ports of entry, provided all are allowed to participate in it.
Without great precaution in the details of the warehousing plan, the
facilities fbr defrauding the revenue may be seriously increased.
All mercharidise subject to specific duties, and regulated by weight,
measure,' &c., should of course be ascertained and secured at the time
of eritry, otherwise uncommon deficiencies of weight, measure, and quality,
will be fbund to follow a few ^months of storing. The system, to be effi-.
cient, and to operate equally.throughout the very extensive line pf ports
of entry of the United States, cannot, I suspect, be adopted without
some considerable charge upon the revenue bej^ond what could ^e fairly
taxed upon the importer as a warehouse duty. These few and crude
suggestions are hardly worthy of your consideration; they are, however,
at your service. • '
Very truly, yours,
THOS. MOTLEY.
ISAAC P . DAVIS,

Esq.

COLLECTOR'S O F F I C E , DISTRICT OF N E W BEDFORD,

November iQ, 1842.
S I R : I have had the honor to receive your letter of the 24th instant,
desiring information and suggestions having reference to a general warehouse system.
,
^
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,
So few importations of foreign merchandise are made at this port, that
I should feel great diffidence in exp.ressing. an opiriion on the subject,'
and, therefore, wpuld only reniark that warehouse room is abundant
here, and can alwa5rs be had to any reasonable extent, from time to
time, as it may be wanted, upon thepayment of rent for the time it may
be actually occupied; the expense could then be defrayed by the owners
ofthe goods, without creating a charge against the United States..
The inspector, who acts as boarding officer, is under constarit pay,"
and has ample time upon his "hands to a:ttend to the duties of storekeeper.
No other person "need he employed, except, perhaps, occasionally, when
another inspector might be directed to'assist. This arrangement would
obviate the necessity of appointing any person to the special duty of
storekeeper, and avoid any additional expense.
' , '
In my opinion the peiiod of deposite may, with, propriety, be limited
to one year.
'
'
;
°
I remain, very respectfully, your obedient servant,
•:• . W M . n . K L L E ^ , Collector.
HON. W A L T E R FORWARD,

Secretary ofi the Treasury.

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COLLECTOR'S OFFICE, PROVIDENCE, NDecemJer 3,
DEAR" SIR

^

1842.

: In reply to the- questions stated in your circulclT of Novem-




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1842.1

SECRETARYOFTHETREASURY.

;

547

ber 24, 1842, in relation to the pohcy and practicability of a general
"warehouse system, I now respectfully submit the following answers:
Answer to question first.-—I think that' safe and commodious warehouses can be procured without the expenditure of money by the Government in their erection in this district.
'
Answer to question second.—I have no doubt that the experise of
warehousing in this district would be reimbursed by,the ambunt of
storage received, and am of opinion, that, should the privilege of ware- •
housing become universal, it, will support itself withprit burdening the
revenue.
Answer to question third.—The only additional officers which will be ^
required in this district, to conduct the warehousing system with entire
safety to the Governrhent, will be one storehouse keeper, and perhaps a
clerk to keep the additional accounts made necessary by the system.
We have now no clerk in the custom-house, and the deputy collector
receives no salary aa such.
. •
Answer to question fiotirth.^-^Mj oipinion is,-that itwould rather increase
the trade of the small pbrts, since it would obviate the necessity of
resorting to the larger markets for quick cash sales, with the proceeds of
which the impoiter is now compelled to pay his cash drities.
• Answer to qtiestionfifith.—I am of opinion that the period of deposite .
should be limited to the term of one year.
Answer to question sixth.r—I thirik it will increase the arnount of revenue
received from imports in this district, in the year, followirig its adoption,
for the reason that, pwing to the great facilities of communication with
. the city of New York, at least one half of the merchandise which is
consumed in this city and vicinity, is now brought here coastwise from
New York, which wouklbe remedied In a measure, by the operation of
the warehouse system. , I think therefore, that the warehouse system
will operate, in connectiori with cash duties, favorabty upon the interests
of importers,- favorably upon the interest pfthe Government, and favorably, partipularly, in reference tothe smaller,pprts. •
It-will favor the ,importer by obviating the necessity of yorce^Z sales,when the niarket is dull and low, since he will be obliged to pay the
duties bnly at the moment when the goods are taken out for consumptiori; and by permitting storage receipts tb begiven for the.merchandise to
the importer, while the goods reniain in the warehouse, a very desirable
security, based upon real property, would be.obtained, upbn which.the.
- impprter might raise^ means of holding his property until he could dispose of it 'without sacrifice.' In these ways and; others,,the importer
would derive great facilities from this systeni. " ^ . • - •
" ^
. The Governnient Would.be benefited and convenienced by this system,
since its operation would unquestionably equalize the cmnual receipts firomcustoms, which have fluctuated so much hefetofore that no safe calculation
could be made in relation to the amountof receipts, from this source, in
any given year. Besides", eyery facihty tendered to the- impprter benefitsthe Government in the amountof receipts from custpms.-^
Thc'cash'systeni, unless the warehouse system. is connected with, it,/
will bear very heavily upori commerce and commercial men, particularly,
those of small rnean's, -and' it will, in time, unless this warehouse: system" \



548

R E P O R T S OF T H E

[1842.

is adopted, fall into, the hands of men of the largest capital, to the injur}''
arid destruction of importers', of moderate means, or what is still more to
be apprehended, into the hands- of fioreign agencies;, which will, by the
great facilities afforded them at home, and the daily communication
-which now exists between Europe and this couritry,.by means of steamboat navigation, in the end, monopolize and control nearly the whole
foreigii trade ofthe countiy. For these reasons, I am decidedly favorable
to the establishment of the warehouse system.
. .
Very respectfully, your bbedient servant,
. WM. R. WATSON, Collector.
.Hon. W A L T E R FORWARD.

.

•

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D I S T R I C T A N D P O R T OF N E W P O R T , CbLLECTOR's Oii'FicE,

•
. p . December 2, 1842', . .
S I R : In reply to your letter of .the 24th November, proposing certain
questions in relation.to a general warehouse systern, I have the honor to
state that the iniportations in this district for the last eight or teri years
have been so small that but little.'rehance can be placed on eipeiience .
acquired withiii that period. With this remark, I proceed to state :
First. That it is not hkely that warehouses of-the kind stated in your
first, interrpgation can be procufedin, this district. ,
(Second. I have no' infor mation on ,which it would be safe to-rely,in
reference to the secorid interrogatory. .
fi'
y
Third. The'Orily.additionalbfficerwhose services Would be necessar}'' •
in such a distfict as this would be an bccasional inspectpf to act as-public •
storekeeper, whose business it would be to keep'an accurate account of
all merchandise received, record" the riiarks, numbers, manifest, &c., to
be lodged witlr the collector; and, upon reexportation or withdrawing^
.the sarrie for consumption, to compare it with the former entry,, and''
certify its accuracy of variation to the collector. Irr the; smaller districts
the.additional expense would probably be more than neutralized, provided itis determined to abolish the naval bfficers at ports where.the
accruing revenue is generally less thari ^the official bondsof the collector,
as is the case iri this district.
Fourth. Tb the fourth inquiry I- can ..give no., answer defived from experience; but I have no idea t h a t i t would materially .affect the simller
p o r t s .

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•.

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.Fifith. I should think that it would be most conducive to the interests
of comnierce tb limit the period of deposite' tb three years, the time :
allowed under the existing laws for securing the -benefit of ;drawback.
Sixth. .1 dp nptbelieye.thatthe'adoptionof the system proposed would ,
• materially affect ;the .^revenue- accruing at the "port of Ne\vport.
Seventh.-1/Should thinlt,' with much .deference, • that- before a^dbpting.
, the plan ;prbpbsed it w.ould -be •well to.- be fiilty satisfied-that: the cash •
system, of duties will be-tlie permanerit policy of .the country! In that
case it would, seem to be a duty to relie.ve. the.merchant from the bufden
of paying the-duties befofe he has had an opportunity bf realizing them
fi'bm a,, sale bf ,his goods; hut if the coritingeric'y mentioned should not
be considered as reasoriably certain, then I s.hould think that, a-moderate



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1842.]

S E C R E T A R Y OF T H E TREASURY.

549

credit, or in other words bonds at three arid six months,° as has been"
recently the practice, would give most satisfaction.to the impoiter, and
be of equal benefit to the Government.
I have the honof to be, very respectfully, your obedient sefvant,
WM. L I T T L E F I E L D , CoUector.
Hon.

W. FORWARD.

NiEW LONDON,
'December 5, 1842.
S I R : I have the, honor to state in answer to your circular of Noyember
24th, that there are no good.s imported into this district with the.exception of coal and salt, and but very little of these articles; and inasmuch
as this is the case, and not having any practical knowledge upon the
general subject of the circular, presume it will be improper for me to
write more.
With great respect, I am, sir, your humble servant,
W O L C O T T HUNTINGTON, CoZfec^or.
COLLECTOR'S OFFICE,

Hon.

W A L T E R FORWARD.

COLLECTOR'S O F F I C E , N E W HAVEN, 7;tA jPece?7zJer 1,842.
S I R : I.have given to the subject of a general warehouse system, all
the attention whicfi the.hmited time allowed me would permit,, and haye
the honor to submit the following answers to your different queries, asthe result of my investigations:
First. It would not be necessary for the Government to incur the ex" pense of erecting warehouses at this port"; stpres suitable fbr the.purpose
can be obtained here at a moderate rent.
-.
.'Second. The amount of storage received .at this port would probably
reimburse the rent and other expenses to the Government, or very nearly
so,.and there niight possibly be an excess of receipts. . It is my opiriion
that the deficiericy in the smaller ports would be made up by the excess'
in the larger ports.
Third.. It is not believed that any .additional officers would be required
at this port, but an inctease of compensation might be necessary to some,
of t h e present oflicers, but probably not to exceed in the aggregate $500
per annum.. This would depend somewhat upon the details ofthe system.
If an, account is to be taken of the goods befbre they are deposited in
the warehouse, and if the importer, is to be allowed, to take out goods
upon payment ofthe duties, without restriction as to the amount, perhaps
one additional officer might;be required.- Iwould suggest that no goods
should, be allowed tb be warehoused the duties on which amount to less,
than two hundred dpllars, and that none shpuld be permitted to be taken
but upon the payment of a smaller amount, unless they should be the
balance of a cargo.
. •
. Fotcrth. I t does 'not appear to me that the,system would have any
material effect -upon -the/relative advantages of the lafger. and smaller

ports.

.

'.




'

;

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R E P O R T S OF T H E

[1842.

Fifith. It would be proper, in my opiriion, to.limit the period of deposite to two or three years.
Sixth. I am decidedly of opinion that the importations into • this- port
will be materially increased by the adoption of the system.
.Seventh. I think that the systeni will obviate several disadvantages
•incident to the present mode, of collecting duties. A system of cash
duties, unconnected with a warehouse system, has a tendency to concentrate business in the hands of large capitalists, to the injury of those
possessed of sniall nieaiis.. It especially benefits .foreigners, whose facilities fbr drawing bills of exchange enable them to obtain an advantage
over our native merchants. It also has a tendency to derange the markets, and to cause fluctuations in business, by occasioning forced sales
of good's at auction.; and so far as it has that tendency, it goes to injure
those interests which require protection. These disadvantages will be
more effectually counteracted by a system of warehousing than by any
other means.
A direct advantage to be derived from the system will be the encouragement of the shipping interest, by occasioning larger importations,
both for consumption and exportation, which interest it is conceived to be
the duty of the Governriient to foster and protect, not only for the sake
of those concerned in it, but on account of the advantages arisirig from
it as a'nursery of seamen fbr the Navy.
"" Very respectfully, your obedient servant,
' JAMES DONAGHE, C'oZfe6'^or.
Hon. W A L T E R FORWARD, Secretary ofi the-. Treasury.

.

.

-

COLLECTOR'S OFFICE, N E W YORK, December 1,1842,

SIR : In obedience to your circular of November 24, I have the honor
to answer your various .questions in the order in which they are proposed :
• •. f
.
.^ .
" First. Is. it likely that, safe and commodious warehouses can be pro' cured without the expenditure of money hy the Government in their
'erection?"
i-haye rio hesitation in answering this question in the alfirmative; but
I would suggest the expediency of leaving, at least for the present time,
the providing of ^stores to private enterprise, and allowing each proprietor to collect from the depositor the amounts due for rent and labpr.
' This would simplify the system, and impose upon t h e revenue officers
no other duties than those of supervisioii.
'
.
- W e will suppose a merchant tO' haye imported one hundred tons of
iron, which he desires, to place in warehouse. He selects any store,
and applies to the collector for permission to have that store placed upon
the list, of authorized warehouses. The collectorj having ascertained
that it is in a convenient situation and of adequate; security, grants the
permission, provided the proprietor conse'rits to relinquish all control over
it, by delivering the key to the proper officer, who is ordered, tp superintend the receiving of the ifon. At the same time a clerk is. designated
to note the receipt of the merchandise. ' It would not be necessary to



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SECRETARYOFTHETREASURY.

551

have a receiving officer and a cleric: for each separate store, because in
general several stores in the same neighborhood might be superintended
by one set of officers, and the collector, when' receiving applications to
rate any particular store among the authorized warehouses, would take
into consideration its locality in relation to such as had been previously
authorized. The owner of each authorized warehouse would employ
and pay the laborers attached thereto, and would collect from the depositor whatever rates of-storage, &Ci, niight have been mutually agreed
upon. In some instances individuals would be the exclusive depositors
in their own warehouses; and in others, stores would be used for the
accommodation of. a number of depositors, each having a comparatively
^mall quantity of merchandise to deposite..
'
The public stores now used for merchandise which is landed under
-general order, or, in other words, landed because the ship's time is out,
wouldprobably suffice for the storage of such goods as belonged to
depositors who were unwilling to designate any private authorized warehouse as*the place of deposite; and in this case no extral'^expeiise would
be incurred by the Government. In authorizirig warehouses, the collector should take several circumstances into consideration: 1st, their
security; 2dly, their situation in relation to others, that the supervision
might be attended with greater facilities, and less cost; and, 3diy, their
situation a s connected with the question of insurance, the offices being
unwilling to accumulate too many risks at one point.
" Second. Supposing that commodious warehouses can be procured on
'lease, would the expense be reimbursed by the amount of -storage
'received? And, if not, is it likely that the deficiency in. the smaller
'ports'would be made up by the excess of the receipts fof storage in the
'larger ports; in other words, assuming that the privilege of warehous'iiig shall be universal, will it support itself without burdening the
'revenue?"
If the suggestion offered urider the first head was adopted, this second
question -would be superfluous. But, supposing the Government to be
the lessee of all warehouses, and at least one warehouse to be hired in
each of the smaller ports, I should deem it oppressive^ to charge in the
larger ports such a rate of storage as would cover the outlay there and the
deficiency .in other places. But if the privilege Were confined, as I
think it properly should be, to one port in each of the Atlantic States—
except that in Massachusetts both Boston and Salem should enjoy it—I
have no doubt that a uniform rate of storage, which would satisfy the
merchants and reimburse the general outlay, might easily be fixed. I
understand the reimbursement referred to in the question to apply solely
to rent and labor, arid not tb include the expenses of supervision which
are mentioned in the third question.
•
" Third. What number of'additioriaf officers, if any, would be neces'sary for conducting a warehouse system with entire safety to the Gov/'ernment, affording at the same time reasonable facilities to importers?
.'In replying to this question you are desired to advert to the peculiar
•'duties of officers attached to this service."
A.knowledge of the peculiar provisibn.s, checks, and limitations which
the warehousing plan proposes, is essential to, a distinct answer; but



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R E P O R T S OF T H E

[1842/

takirig the mediuni of the several projects which have been suggested,.
arid estimating the. extent to which the privilege will be used 'by the
anxiety to obtain it, I suppose that ten wai-ehouses, or ten connections of
warehouses, superintended each by a separate set of officers, will be
required cit this port, eachof the ten demanding a bookkeeper to recbrd
the receipt and delivery of merchandise, and a receiving- officer, and a
delivering officer. The- delivering officer- might properly be chafged.
with the duty of ascertaining' that merchandise entered for export bad
been actually laden on board the vessel by which it purported to. be
shipped.. If the complicated details of warehousing, connected with'the
British system' are "rejected from burs, it is likely that ours maybe managed at this port Avith the number of officers which I have specified,
(thuty,) adding five bookkeepers, &c.,.for the central office, which should
be charged with the general supervision of all the details, and which
central office would. at this port properly: be the public storekeeper's
office,, as established by existing regulations. I do not, as at present
advised, see. any probabihty that the introduction of a warehousing
privilege into- our revenue system'would eriable me to dispense with any
of the officers required by already existing arrangements, or to chargeany of them with the new duties demanded by the alteration.. On the
contrary, as warehouse merchandise will be entered for consump tion.in
detail, as purchasers offer,, it is probable there will be an additiori to-the
labor in the offices of the collector, and naval officer, which will, require
the appointment of from ten to twenty clerks additional, and, the. receiving of the original warehousing entries will-also cause an additiori to the
regular duties of these officers.
" .
''Fourth... What would be the effect of this system upon the trade of
* the larger and smaller ports ? Would it change or unsettle the relative
• * advantages enjojred by them under the existing system?"
I have no doubt it would increase the natural tendency of busiriess to
concentrate itself in places affording demand and supply, facilities of
intercommunication, large capital, and a niarket for exchange. All commercial history proves that such a tendency- exists. This influence may
be, and often is contrplled by activity and enterprise, or by a peculiarly
favorable positibn. Apart, hpwever, ffom this view ofthe question, I d o
riot perceive, in.the proposed scheme, any greater probability thari now
exists ofthe transfer of business from the smaller, ports to the larger. '
" Fifith. Is it expedient to limit the peiiod of deposite, say to orieyeai-y
' the time within which expprtationfor drawback was allowed under bur
' early laws, or should the.period be indefiriite?"
-•
It appears to me that one year is too . short a period to realize the
advantages which the merchants hope to derive from the proposed privileges, and also that no. principle of-pohcy requires that it shpuld be •extended to an inde.finite.period.* Two years would suffice for all the
contingencies of the domestic or foreign market wlliich the impofterjias^
in view when he.'makes a warehousing entry; besides,.this exterision of
the privilege would doubtless sa:tisfy the expectations.of the merchants, while a shor tef term, would not be acceptable;, and i t i s always advisable to throw.: over any modification pfthe revenue laws as broad a
popularity as may be pbtained withput-.a sacrificeof the general good.



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S E C R E T A R Y OF T H E TREASURY.

553

t " Sixth. What will be the effect of the system upon the revenue
' accruing at the port of New York in the year next following its adop'tion?"
Upon the 25th ultimo I stated, in a letter which I had the honor of
addressing you, my. opinion that the net revenue of the year 1843, collected at this port, would be eight, milhons. If no alteration should occur
in our own condition by an improvement in the currency, I think the
effect of a warehousing system would, be, to reduce that eight millions
to six or perhaps fiye. I am convinced that at least one quarter of the
dutiable merchandise impoited during the year 1843 will not be needed
for consumption during that year, and that, consequently, • the receipts
which, under existing laws, would, fallinto the next twelve months, will,
to that extent, be deferred to a later period.
" Seventh. You are requested to communicate your views of the sys*.tem generally in connection with that of cash duties; your reasons, if
' any, that may favor its adoption, and your opinion of the advantages
' which may attend it."
It is unnecessary to descant upon the causes of our present prostration,
but we know that their effect is deepened by our limited currency; the
general poverty and restricted circula.tion cause cash duties to press with
great severity upon the comniercial interest; the sacrifices required in
order to provide funds fpr the payment pf the duties are so great as to
discourage small, operators, and the tendency of the existing system is,
tp throw all the import trade into the hands of capitalists; and ca.pital
being more abundant in Europe than here, the consequence is, thatthe
preponderance of the foreign interest in our markets is increasing. Any
warehousing system, founded upon liberal principles, offers relief from
the pressure, by giving the. importer ari oppoitunity of entering his goods
at.the times and in the quantities'which his convenience iiia.y suggest.
The general plea in favor of the warehousing system is strongly and
simply stated by McCulloGh; and as this letter is likely to reach a
length which will weary you, I content myself with expressing my full
concurrence in the opinions which he states.
Having given a good deal of reflection to this question, I venture to
suggest three different'modifications of a plan for/yojir consideration,
amid the numbers which doubtless have been offered to you.
First. Permit the importer ofmerchandise to leave it in public store
for a peripd riot, exceeding two years, and enact that any goods having
remairied in pubhc store for ^ any period not exceeding two years after
the passage of this act, shall .have the privilege of being expoited without the paynient of duty.
This plan is'fecoriimended by its simplicity, and b y the facility with
which it is iiiade to correspond with our existing arrangements. It
would require from the Government nbthing more than an enlargement
ofthe number of public stores, arid of the necessary, attendants therein,
which the collector may now increase with the authority ofthe Secretary
ofthe Treasury, and would not require a greater increase in the central
storekeeper's office than is indicated in my answer to your third inquiry.
The merchants would .make this objection, that the proposed plan, in the
spirit of e:5^isting laws, would refer to the date of importation:in collect


554

R E P O R T S OF T H E

[1842.

ing the duties upon those warehoused goods which were entered for
consumption, and would charge interest from the import to the delivery
on the duties "payable at the, time of import. If this were deemed, a
valid objection, the difficulty might be remedied by ari enactment, that
when warehoused goods are entered for payment of duties,; the duties
shall be considered as accruing on the date of such entry; but the result
of this additional privilege would be, the necessity of employing.all the
officers named in my answer to question third.
The only g.eneral objection which occurs to me-is this—-that under the
preseiit public store syste.m, there being -no entry of the merchandise
required until a claimant appears, there is not that facihty of obtaining a
knowledge of the kinds and quantities bf merchandise warehoused, to
secure which is one ofthe objects o f a warehouse system, a:rid which is .
eminently desirable in order to regulate the calculations of merchants,
and to keep the Governnient fully advised of. the results of its commercial relations with foreign countries. This objectibn would be obviated
b y a n examination ofeach package, and a report ofthe contents, and bf
all aiticles impoited in bulk; but such examination would require additional store accommodation, and the employment of a considerable
number of searchers and'examiners; of,- if'a record were kept, derived
fi^oiii the invoices of iniporters, the employment of "a number of clerks,
would be necessary.
.
.
'
The second plan which I would suggest is, to adopt the general principles of the English act, 3 and 4 William IV., ch. 57, abandoning thecomplicated and perplexing details in which' that act abounds, and
applying it only to articles such as iron,.sugar, molasses, pepper, cotton,
indigo, hemp, &c., paying specific duties, including liquors, and also tea
and coffee, if hereafter made dutiable.
*
It is in this class of articles that the want of the relief promised by a
warehousing system is especially felt. By testing such a system upon
a liniited scale, the Government would acquire an experimental knowledge of its benefits a;nd disadvantages; and by sending an- intelligent
agent to England in the interim between the t w o next sessions of Congress, would be able to acquire a thorough knowledge of the practical
working of their system. Such an agent would by one month's observation and inquiry, gain more useful information than all the books withiri
my reach can furnish.
The third plan is one which in my opiriion commends itself to statesmen and legislators, as haiving'with.iri its scope cin immense aniount of'
pra^ctical good, and as combining the strong probabilities of the.„future
with the certainty of the present. As I read the signs; of the times, it
would be very unwise to anticipate in future'years the enormous importations-of the past; day after day we are rendering oursel-ves "more independent of foreign supply, and the question is of large importarice,.what
is to be the destiny of our cornmercial marine," in the preservatioii and
extension, of which so many of our fellow-citizens are deeply interested
as their means of livelihood, and the Governnient equally interested, as
giving vigor to the arm of national defence ? In propoftiori as we cease
to employ our ships in bringing.foreign commodities -for ouf own use, •
; we.^,should aim at lading them with all sorts of merchandise, foreign as



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SECRETARY OF T H E TREASURY.

'555

well as doniestic, for the supply of other countries; aaid the most effectual
means of securing the result is to adopt a liberal plan of entrepot, which
will assure to every purchaser a market supplied with every variety of
merchandise from every quaiter of the world. In this view our warehousing system should be as comprehensive and as hberal as may consist
with the security, of the revenue, and as free as possible from all vexations and restraints, such, for instance, as requiring a bond to produce a
landing certificate as the conditiori to issue a debenture. This provision
in our existing laws is found in practice to be very oppressive and difficult of performance. With these preliminary remarks I beg leave to
propose .the outlines of a scheme, which, I apprehend, will be considered
somewhat in advance ofthe times, but which, I cannot doubt, if adopted,
would contribute largely to the national prosperity. •
1. The Governnierit to provide (as soon as the condition of its funds
• would justify the expenditure) commodious and secure warehouses, so
arranged as to afford easy access to the merchandise deposited, and so
constmcted as oto diniinish to the greatest extent the risk of loss by
fire.
2. The depositor tp be entitled to receive from the collector a separate
certificate for each package deposited, or certificate for such numbers of
packages as his convenience might suggest, or certificates for prescribed
quantities of merchandise imported in bulk, such certificates to be transYerable on the endorsement of the depositor. This transferabilitj^ would
enable the holder in case of need to raise money upon his merchandise,
' without the-riecessity of a forced sale.
3. Upon presentation of a certificate to the collector within three years
, from its date, he shall either, as the case may be, order the goods described therein to be entered for the payment of duties as prescribed by
•the existing laws, or direct the proper persoii having charge of the
warehouse in which the goods are deposited, to attenci to the" shipping
o f t h e same on board- the vessel designated by the depositor; but no
such goods shall be laden on board any vessel until an officer of the
customs shall have been designated to superintend the lading thereof;
such officer "to remain on board, as prescribed by existing laws, for the
.discharging of vessels, and at night to fasten and secure the vessel as
directed at present; and when the vessel shall have sailed the officer
shall accompany her to some given point—^^say, in the case bf New York,
to the quarantine station,:that-being the point at which inward-bound
vessels are boarded during the proper season. This placing of an officer
on board each vessel loading for aforeign port with a cargo including
warehoused merchandise, would be a complete substitute for the landing
certificate; but it would require the employment of a large number of
tide-waiters and inspeetof s. To defray this charge, and to meet the cost
of providing warehouses, I'would' suggest—
4. A charge of one and. a. half or two per cerit. upon the value, as
specified in the collector's certificates of merchandise exported.
This outline, with the addition of the checks and penalties which its
provisions manifestly suggest, would furnish a system under which the
"convenience of our nierchants would be promoted ; our shipping interest
"would receive a healthful impulse, and recover from its present languish


556

R E P O R T S OF T H E

[1842.

ing condition, and our manufacturers and producers from the soil would
pfofit largely by the inducements which it would offer to foreign dealers
to resort to our markets for their, supplies. '
I am, sir, very respectfully, vour obedient servant,
. .
E D W A R D CVRTIS, Collector.
H o n . WAJjTBiiFoRviART), Secretary ofi the Treasury.
•
.

CUSTOM-HOUSE, N E W YoRii, November-28, 1.842.
, S I R : Your circular dated the 24th instant, upon the subject of the
warehousing system, came to hand this morning, and I hasten to reply
to it.
To the fiirst question propounded I answer: At this port there would
be no present difficulty in procuring any number of good and proper
warehouses, and probably there would not be any for a lorig time to
come.
' • : • • •
Second. The rents would be paid with the storage received, if due
caution was observed iri hiring stores. With perhaps bccasional exceptions, in the long run the concern wbuld sustain itself, but nothing.could
be counted upon to make deficiencies at other ports; the merchants
would object to. being taxed beyond the amount ofthe rents paid, so
that each port would have to bea.r its own burdens in this niatter.
I'hird. The additional number of officers required would depend very
much upon the provisioris of'the bill to be enacted; if the system is to
be festricted tb'^a moderate number of heavy articles, no great increase
offeree would be necessary; but if it is to embrace all sorts of: things,
and if fiahrics to any extent are deposited, then the nuniber of clerks arid,
officers must be greatly increased; at least I should presume.so, especially .if tbe nierchant is to be allowed to enter single packages; for in that
event, whether they are inspected and valued at the store-in which they
are deposited, or are transferred -to the appraisers'store for that p.urpbse,
there must be clerks to enter tliem in books, inward and outward, from
the stores, and pfficers tp attend to them . at both places. The 'number
of packages exaniined under such a system w^ould be far~ greater than,
under the present, of course inyplving experise in some shape..'
Fourth. The effect of this system- upon trade at the large ports wouldbe, upon the whole, uifiavorable, especially in regard tb - manufactured
; goods, more particularly dry goods. The general consequence ofits
adoption would be to cause shipments ofthe surplus stocks; of other
countries, whenever they had accumulated tp any extent;; and the
merchant, not having to pay the duty, could extend his advances upon
the goods, and could cpmpass much larger quantities • than under the
present system.
,
' . .
'
,
The accumulation at this pprt, for instaLiiee, would,'under such circumstances, be large and rapid, in- proportion t o the depression^ in other
countries, and as a never-failing.consequence, the goods would be- forced
.into the market at tinies when eyerythirig was, at the lowest point of
depression here. I am of the opinibn that paxoxysms. in the market would
be morefirequeiit aXid rriore violent than nn:der^^



1842.]

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557

so. Thereyvould also be a coristant deposite of staple goods, such as low
cottons, &c., for the. supply ofthe Mexican and South American States,
in the hands of-commission merchants under advances, and a,ll experience induces the, presumption that they would supply that demand at
whatever sacrifice might-be necessary. The double object of realizing
their advarices and securing a commission, would tend very strongly to
that result.
If any benefit is to be derived from the adoption of this system, it will
inure entirely and exclusively to the larger ports, as it is consigned
merchandise, with few exceptions, that would be deposited, and fourfifths ofit consigned on foreigii account, which comes only to the principal ports.
Fifith. To prevent some of the evils which are manifestly incident to
the system, the deposite should be hmited to one year; under no circumstances should it be indefinite.
^
.
Sixth. To this question there can be but one answer. It would lessen
the receipts into the Treasury the first year, beyond doubt, perhaps
materially.
Seventh. The operation of the system, if made general, would be, on
die whole, injurious, in a national point of view, and its benefits would'
accrue- almpst exclusively to persons ofi large capital. . The men of moderate means,, importing ori their own account, cannot afford'to lie out ofthe
cost of the goods; they must, in most cases, enter and pay the .duty on
arrival,'and they wilLconstantly.have to contend against the evils which
an overstock of goods always causes^ and which will operate with the
greatest severity when they can least afford to be oppressed by it. One
of the prominent evils of trade for years past has been a constant plethora
of goods; and anything which mitigates that, as cash xluties certainly,
to some extent j will, will benefit all traders on their own account, as
w e l l as the country at large. There need not be the slightest apprehension or fear that cash duties will limit the imports below the net
proceeds of the, expoits, or at aZ/, as long as the goods will pay a profit.
The-wholesome restraint of the present system, for a year or two, seems
absolutely riecessary, if any hope of recuperation is to be indulged, and
it would, I have rio doubt, be favorable to an inciease ofi the aggregate
revenue fior a period ofi three or five years to come.
.
. That any general a,dY'axita.ges are ,to be derived from the adoption of
this system at the present time, to say the least, a;dmits of very greatdoubt; and, if riiade. gerieral,. it. will, I think,, result in pretty universal :
disappointment. If confined-as it is,, in fact, in England, to a few
heavy afticies, mainly raw pro.duce, it will perhaps be beneficial.. I
think it w p u l d b e , and tt will riot involve much additional expense; or,
if confined to articles which pay a high specific duty, such as wines,
liquors, sugars, irori, &c., its adoption would perhaps, lead to no bad
consequences.
.
.
/
All inferences .drawn from the wTorking o f t h e system in England
would be eri.tirely inapphcable to ai general .system here; t h e g o o d s
deposited, in the.first casCj beiiig confined mostly to a dozen or twenty
' articles, subject to duties, of from 50 to "500 per cent., averaging-perhaps
150 per cent., aridj in the second,.numbering every species of produce



558

.

R E P O R T S OF T H E

[1842.

and manufacture that can be named, subject, on the average, to perhaps
33-J per cent, duty; the hardship of advancing the duty in the first case,
being a very different affair from what it would be in the second.
For the foregoing reasons I should advise, if adopted at all, the •
restricting.the system .for the present to a few, prominent articles-, believing that., the making it general at this time Avould be an exceedingly
hazardous experiment. I am aware that these opinions are, in many
quarters, and by some of my friends, considered altogether heterodox;
but as they are the convictions of my best judgment, I cannot withhold
the expression of them. '
I remain, with great respect, j^our obedient servant,
THOMAS L O R D .
Hon.

W.

FORWARD,

Secretary ofi the -Treastiry, Washington.

November 30,'.1842.
S I R : I have duly received your letter of the 24th instant, in relation
to the warehousing systeni, propounding several interrogatories, &c. •
To the first, "Whether safe and coinmodious warehouses:can be
obtained without the expenditure of money by the Government iri their "
erection?" •
^
'
There is no doubt but safe warehouses may be bbtained on lease, and
without any expenditure by the Government, but not so capacious asthey would build, or as would soon be built for them.: '
To the second, as to the expense being reimbursed by the storage..
I have no doubt but that in this city the amount of storage would .fully;^
meet the rent, and something more, but to no great exterit.
To the third, as to what number of additional officers, if any, would
be required.
. •
This would, in a great, measure, depend ;upbii the extent of the system
and the size of the stores. If it should embrace all kinds of dutia:ble
goods,
it would require a considerable number of stores, such as could:
t)
now be obtained. It would probably require eight"or ten.stores. Each,
store would require three officers; one to keep the books, one to receive
the .goods, and one to deliver them-—say teri stores, three each, is thirty,
and for the general storekeeper thrpe additional clerks; madving in aU*
thirty-three. And if it is intended to confine the debenture to- such goods
only as are put into the public stores, (which .! should think advisable,).
it would lessen the necessity of having so many officers attached toahe
custom-house ' as are now there, to \ attend to this business—perhaps
seven'; so that it might be assumed that it would require from tw;entyfive to thirty additional (?]^de?zi^ officers.
, ' - - ' •
To the fiourth: What would be the effect of the system in the;smaU
ports, &c.? I think it would increase the business of the large ports
without diminishing much the business of the smaller ports, as the goods
imported direct to the sniallports are generally of the most bulky,kind,
a.nd.ontyin aboutthe qu^ntit5Myanted .for consumption in the immediate
neighborhood.
....-'.
'
'
SURVEYOR'S O F F I C E , N E W Y O R K ,




1842.]

S E C R E T A R Y OF T H E TREASURY.

559

To the fifith: Is it expedient to hmit the peiiod ? I think it would be
advisable to do so, and that, too, not beyond one year. > It is hardly
desirable to have great quantities of goods accumulate, t o be thrown in
the market at times when the regular dealers are least prepa red to bear
it, and thereby create a panic which would be likely to cause failures,
&c., &c. The object which I suppose to be desirable, is to give reasonable time to the importer to determine whether his goods ^.re wanted for
consumption in the market, and if not, that he may expoit them without
being compelled to advance large sums in duties which he would draw
back again on the exportation ofthe goods. Itwould be advantageous,
also, as a depot for the making up of an assorted cargb fbr different
markets, and thereby increase the business ofthe port, and probably be
beneficial to the shipping interest.
s>
To the sixth: What will be the effect on the revenue? For the first
quarter it would lessen the receipts into the Treasury, and perhaps it
would be so even beyond that time, and particularly if it goes into oper-'
ation at a,dull season for business; but ultimately, and even for the first
year, I think the actual receipts which would be left to the Government
would be fully equal to what they would be without it.
To the seventh: What would be the general influence, &c. ? Under
the system of cash duties, without a warehousing.system, the bulk of
the foreign business would necessarily be confined to the large capitals
ists; and as I suppose it to be the policy and the wish of the Government
to pfotect and promote the industry of the active middling interest, as . far as it can be done with safety, I think it advisable, nay almost indispensable, that we should, with cash duties, have a warehousing system,
and more particularly for goods which pay a high specific duty, such as
spiiits, wines, sugars, iron, &c., and such as require much time to make
the voyage and. do not come into cbmpetition with the productions of
our own soil, or conflict with the manufacturing interests, firom- the East
Indies, from Russia, &c.
I^ani, with great respect, most truly your obedient servant,
WM. TAGGARD,
Siirveyor and.Insiiector ofi'Rev(^nue.
Hon.

W A L T E R FORWARD,-

Secretary, ofi the Treastiry, Washington.
'NBW YORK, December IQ, 184:2.
S I R : I am directed by the Chamber of Commerce of this city, to
forward to you the accompanying copy of a. riiemoiial frpm them to
Congress, in favor of a warehousing system.
I have the horior accordirigly to submit the same to you, with the hope
that your favorable influence will be used in favor of its object.
^ I am, sir, with great respect, your most obedient servant,
.
JNO. D. VAN BURENf „
- ' Secretary ofi the Chamber ofi Commerce ofi New York.
Hon.

W A L T E R FORAVARI), ^

Secretary ofi the Treasury.



.

,

560

R E P O R T S OF T H E

[1842.

Memorial ofi the Chamher ofi Commerce ofi. the City ofi' New York fior a warehotising system.
To the honorable the Senate and House of Representatives of the Uriited
States in Congress assembled:
The Chamber of Commerce-of the city of New York- respectfully
represents: That the S5^steni of cash duties on arrival of foreigri merchandise, instead of a warehousing system and cash duties on entry fior conM^nption, is calculated to work most injuriously a.gainst the best interests
of our maritime cities,-without controlling any beneficial influerice in
favor of other interests, but calculated, directly and indirectly, to' do
serious injury to all
It has.obeen, until a late period, the policy of the nation, from the
beginning, to grant a credit on duties. This policy has been from time
to time modified, with the desire and intention of changing the credit to
a,, cash p)CLyment on entry. To this (though of doubtful expediency) your '
memorialists would not urge an objection; but by resorting to cash payments ofi duties: on goods ^x^on arrival arid allowing no warehousing, is a
, change so important, and practically goes,so far beyond what your memo-^
rialists believe to have been the intention bf Congress, that it is respect^
fully conceived that a few brief remarks will fully illustrate .the necessity
o f a prompt arid immediate modification of the act of 30th August last.
Your mempriahsts understand that the leading objectibns to the warehousing system are—
First. That it would facilitate and encourage over or excessive imports
which, though in wareho.use or bond and not entered, still would be at
our doors, and so readily attainable as to thwart-the advancement of
those protected branchesof industiy which the policy of the nation deems
expedient and just, should be'advanced and prospered by a system of
countervailing duties.
•.:
Second. That it would be impracticable to establish at every port'of.
entry a warehousing- systeni; that, the cost of constructing warehouses
would exceed the ability of the Treasury; and that each port of entry
would have a right to claim, under the Constitution, facilities granted to
another.
/
Third. That the system, of warehousing would add to the perplexity,
already involved in our revenue system, unnecessarily enlarge the
patronage of the custom-house, and endanger or'expose the revenue to
fraud.
.
'
In ariswer to the first objection, 37-pur memorialists would briefly state,
their entire belief that, by the-^ adpption of a warehousing systern on a
broad and liberal scale, one of the greatest difficulties and obstructions
against which our home industry has had to contend, will be entirely obviated. . We allude to forced sales at. auction or otherwise of foreign
comniodities .which, coming to the impoiter under advances or costs,
and charged also with duties arid other money outlays, have no other
means of realization. A warehouse system, on the contrary, would
furnish, as in Loridon and other leading marts, every facility of avoiding
those forced sales, by the use.of warrants or, storage feceipts, which '
enable the importer to raise money on the most,economical terms,.and



1842.]

S E C R E T A R Y OF T H E TREASURY.

561

to await a demand, either' at hpme or be exported abroad; and thus a
steady market would be secured, instead of one subject to the fluctuations
which have worked so much mischief to all interests.
Your membfialists would here also remark that the practice of using
warehouse warrants of storage receipts as a basis of credit, is calculated
to work a favorable change in our present system of credit. In London,,
where the warehousing system is in full operation, a dock warrant, or
storage receipt is, by law, a transferable secuiity, and;the holder thereof
is regarded, ip)so fiacto, the owner of the goods; and such would be the
pifactice here if similar facilities existed. It furnishes a flexible and desirable security, because it represents actual property. It ceases of course
to exist when the goods are entered for consuniption. Thus credit is
made to rest upon property existing, and ceases when consumption
begins; while with us a vast amount of paper exists and not yet matured, long after the propeity which gave it existence has been consumed
and passed away.
^
.'
' By a warehousing system we invite a regular supply of the prpductions of allthe world, and thus, at all our maritime towns, offer an
iriducement to all the world to come to us arid make up their assortments
as well of our own as of foreign productions. This cannot limit the sale
of our own productions. He who wants indigo, tea, coffee, and other
articles our soil or skill does not produce, and also wants cbtton, tobacco,'
beef, pork, flour, lumber, fish, and cotton" shirtings, and other articles
which we do furnish a,nd -produce, will scarcely be induced to invest
more largely in the productions of our sbil or our skill because he cannot obtain foreign productions of a totally different character; but by
being able to supply himself with all he may require, we induce him the
more to come to us, instead of coinpelling him to seek other depositories
of general assortments where he can effect that object.
•";
So well are the advantages of a warehousing system known and understood in England, (a nation peculiarly alive to every department of its"
bwn productive labor,) that it is there established, extended, and cherished on the most liberal basis. The history of its adoption there is full
of useful instruction.^ Until this system w a s established, duties were
demanded in cash on arrival of merchandise. This led to the necessity, on the paft of importers of limited means, to resort to forced loans
or forced sales, at any price, and this, in turn, created a powerful. bircle
of money lenders, who exacted their own rates and burdened commerce most disastrousl}^, and eventually drove it into few and exclusive
hands'.
•
.
.
^
The doctrine,' however, gairied favor, that, in all systems of taxation,
care should be had to aecommpdate the collection, as far as "practicable,
to the convenience of the 'cbntributor; and, as the evils alluded tb were
increasing and branching off' in various channels, to the manifest injury
of trade, ^warehousing system, thpugh at first met by signal and almost
successful opposition ffom the circles alluded to, was finally adopted,
and has gone on, from step to step,- till it has reached its present condi. tipn—a system so favorable to all the abiding interests of the ^ riation as
to have contributed riiore,. perhaps, than any other to make London what
it is, the great centre of exchange for the whole commercial world, and
VOL. IV.—36.



'

562

R E P O R T S OF T H E

[1842.

reflecting its influence back through every channel to those, sources.of
wealth, and power that render Great Britain what she is.
In answer to the second objection against a warehousing system, your
memorialists would simply state that the General Government will not,
and need n o t be called on to cpntribute a dollar to the construction of
warehouses. The law required, to be enacted will state distinctly "that
'goods, wares, and nierchandise, subject to duty, shall be entitled to the
'privilege of warehousing^ p-(9?;^&(^ safe depositories, so constructed as to
'guard against every possibility of fraud, be obtainable, and which said
' depositories shall meet the requirements demanded by such rules and
'regulations as the collector, acting under and by the direction of the
'Secretary of the Treasury, may from:time to time establish."- Under
such a law,^private enterprise, acting in open. competition, will at once
furnish said depositories, and this competition will result in the greatest'
econoniy in charges and expenses of warehousing. These depositorieswill be constructed to suit the character of the gobds stored, and to
facilitate theif reception and delivery. And the number and capacity of
these, warehouses will keep pace with the demand for their use.
The Government has simply to rega-rd the system of safe deposite
from shipboard as a contiriuance of the voyage.. The expense of guarding against fraud, and attending to reception and delivery, fall on; the.
gopds, not on the Government; The Government should exact nothing
. on goods exported. It simply sees that the revenue is nof defrauded,
and, .on entry of goods for consumption, collects the duty thereon incash. By this course, the whole system of debenture, with all its per-'
plexities and liabilities-to fraudj is got rid of, and avast amount of labor ^
a;id expenditure saved.
Every port of entry can thus furnish its own warehouses equal to its
wants; and if not, theri it results that the privileges of the system cannot
be extended to it, and the safest'will be most desired;, equally by the
importer, because this'will occasion, less cost in guarding against fraud,
which cost he bears.
To the third bbjection (if not entirely answered already) it ma}^ be
said, that the system of warehousing, is, in a l l respects, calculated to
simplify the whole machinery of revenue, and limits fraud (if any can
occur under it)-to the officers charged with the duty of guarding against^
it. And as to fraud, it cannpt be prevented'^ by bars and bolts so effec-:
tually as in the selection of competent and honest revenue officers;- for the best lock is po^yerless when the key is not in honest hands.Your memorialists would take this occasiori most respectfully to repre-sent* to. Congress that, however just and right it may be, in adopting- a
. system,pf dutiesforrevenue, and with a countervailing tendency in favor
of leading branches of industry, which,-for a.time at least, require to be
sustained against the action of-other natioris who. practice a similar system, care should: be had that the interest of our commefcialmarine in no •
case be neglected. The ship is as much the implement of trade arid pf
home industry, and is as much pait and parcel of our -maritime towns,and as- necessary: to. the prosperity and the advancement of t h e nation,.
a s t h e plough is .to the farm, the hammer to the workshop^ or. the spindle:^
to the factory^ , The ship has • at least this pecuhar. claim over all other::'



1842.]

S E C R E T A R Y OF T H E TREASURY. .

5W

it is the iridispensable nursery of the Navy. W e can have rib- Navy ;^
without an active comriiefcial marine; and without a Navy, brtherrieahs''
of constructing one, we are left exposed to the rapacity of aiiy Pbwer
afloat, who may exact of us, at any tiriie, an abandorirnent of t h a t vefy
systeni of home protection we deem necessary to our prbsperity; arid-.'
thus "we ma^y' find ourselves aibsplutely unable tb protect'prbtectioniUnless we are ready, then, to abdridori all participatibii in the trade •
and intercoufse with other nations, we must loot to ouf coriimercial
marine, and keep that in a condition of a fair arid activb^cbriipetitiori. If
is already expbsed, by the bperation of whai a^reculYed Reciprocal treaties,.
to an onerous conflict. If to this w e ask it to ericbunter' additibnal'
obstructioris;.we may work its" entire ruiri.
. '
In cbnclusion,- w e would" respectfully,- b u t rribst earnestfy invoke that
protectioii t e o u r rnaritirne cities and towns which will, at least, give to
any and all of our fellpw-citizeris, of. small a§ well as of large mearis j a
fair share of the foreign trade of the countfy, arid which aJ warehousirig
system will measurably secure; and without which system bur foreigri'commerce "must necessarily fall iritb the hands of the very few of large
means, or into the hands of foreigri agencies, which can, b.y corifirrried.
credits in Europe, coritrol, by a bill of exchange, the ready nieans' of
meeting cash duties on arrival, to the exclusion of our own citizens, who
may not enjoy similaf fa:cilities.
. ^
JAMES D. OGDEN,
President of the Chamber of Commerce'.
.JOHN.D-. VAN 'BUREN, "ASecre^arj/.
N'EW YORK, Novemher 19, 184t2.

COLLECTOR'S OFFICE,•NEWA:RK,I)ecm&ef 5; 1842. ^

S I R : In aLriswer to tlie inquiries rriade iri a cii'cul^r ofthe Departnierit"
of the 24th ultimo, addressed to this office, respecting-a gerieral 'wafehouse system, I have the honor to reply that—-"""
^'
1. Safe and commodious warehouses can be obtained'h'ere''without
expenditure" by Government in the erectiori.
2. Rents being low at this pbrt, the prbspect is that'.the e"xperise^of
leasing would be reimbursed by storage, for reasons stated under the
answer to the foufth inquiiy.
.
.;
• " .
^ 3. Not more than one or tv^o additiorial officers';Wbuld bb'riecessaryfor conducting a warehouse system -witk safety to Gpyefrirncrit, arid"'
affording reasondble facilities tO'irriporteis.' The officers requisiteNvbuld ^
be a storehouse-keeper, to give atteridahbe a;t all tirrii^s",'arid, one in-',
spector.
;
• . .; "
\;
" V .\
4. There would', under, such a: system, be: ari inci'eayeof brisiriesB i n '
this port. I so judge from the applicatibris that werb' riiade';duiirig the;
last summer at this" office to ascertaiiri" at what .price the sfof age of gbdd^'|
could be procured, which, togethef with cost of tr^spbrtaiibri'frbfh'^N^
Ybrk, (beirig" half iri hbuf by r£iilfbaH,)'vfb\dd'c^^
^' ^^
less than the 'storage thefe." My cbriclusiori, froni^irifofhiafi^
was> that storage corild bb ]i)fb
pf^the costimNew''



564

R E P O R T S OF T H E

[1842.

Yprk, and that storage and trarispoftation herice to New York would be
frbm 15 tb.20 per cerit. less than the storage there.. ."* .
,; ,5. I t would, appear tb be most expedierit,, fof the purpose of enablirig
Gpvefnment.to ascertain, :witlr some certainty, its prospective revenue,
that the. time .should be not to exceed one year. • .
6. The effect of'the system would, no doubt, be favorable to the revenu'e.of this port the year following its adoption.
•My owri views of the system, generally, in connectiori with that of..
cash" duties, "are as fpllo'ws:..
; .
1.. The.feveriue'tb."Gbvernment would be certain,, which hitherto, by
bpnd,:was.insecure and liable to Ibss, :.
'
^.
•
• 2." It would be more genef ally "favored by the,mercantile community,
as-giying; advantages to the small capitalists which have hitheito beeri
confiried tb'the larger capitalists.
";
'. .^;
.3. The merqhant now being obliged to furnish or hire his own warehbuse, he.'.w.puld, under the-neW:system, be enabled'tp conduct his business ;at -a srnaller-expense, less inconvenience, and-greater profit.''
. 4 . The receipts .of. storage, by a proper arrangement, may be made a
source of-.additiorial, revenue to Governmen^
5. Frauds .011 "the. revenue wo.uld be better .pfevented, and with greater
ease detected.
', .
-, ^
.,
'.
' I have the honor to be, sir,, very respectfully, your "obedient servant,
A.- GIFFORD, Collector. .
Hon. W A L T E R FOR WAR!) , Secretary ofi: the Treasury.

CUSTOM-HOUSE,,PHILADELPiiiA, jPecemter 8, 1842.
D E A R S I R : On the receipt of your letter- and circular, propounding

inquiries in relation to the warehousingsystem.and therevenue,. addressed
tb us separately, we proceeded to cbrisider them, with the assistance of.
the experienced deputies of this office. • Finding, "hbwever, that no con-,
elusion could be reached so satisfactorily as oneto be derived from the
opinions of the importing.mercharits pf this place, a circulaLi;: was seritto
each one of them, a copy of which is herewith, transmitted. "We intended, to embody their views.in acomriiuriicationof bur own; but,.bn'
receiving answers from some bf them, it was coricluded that you would .
be better,satisfied with the. aiiswers themselves.' - Tliose received, are
: therefore trarismittedj and we omit any views pf ouf own, as they seern .
tp be^fuUy•.covered by these replies. ..
;,,
It .will be observed, however, that thefa.are some inquiries riot embraced in the; circular, which are; properly a^^
from this office. The first is in relation to the additiorialassistance that would be required,
if the warehousing system should be adopted; " A t this.port i t would
requife,:prbbably, two additional inspectors;*to act as storekeepers, with
two assistants"tp act-as clerks, iand from ten to fourteen persons, to serve
as watchmen and labprers, at ari aggregate experise of from $7,000 tb
$8,000 per annum. Tliis expense, hbwever, would be liidre. than^^^^
;
ered fiy the ambunt of stprage feceived. It is, .however, suggested
that if the system be adopted, persons should be emplbyed from time "



1842.]

S E C R E T A R Y OF T H E TREASURY.

56^5

to time, as the necessities of the service, from increasing business,
might require. At this pbrt riot more than on^e additiorial inspector;.and
assistant.may be needed fpr the first six mbnths of a year, fi- . . • .
The second relates to the estimates ofreceipts at this port. .. W e estimate them to arriourit under the present tariff" for the six mo.nths-ending
o,ri the 30th bf June, 1843, to. $800,000, and.for the. year ending on: the
30th June thereafter; to $1,800,000;;but these estimates are conjeGtural
in some degree, owing to the difficulties in arriving a t certainty which
you have suggested.. . These", receipts will deperid upbri the coritinuance
ofthe present tariff. ' If the duties be put at a. lower fate, proyided they
be not greatly reduced) the amount of revenue wiU be increased. The
Ibss of revenue during, the- short time twenty per centum .ad valoreui was
charged under the compromise a;ct, we .estipiate to be'about $140,000.
'So low a rate of duties would, it is ma;nifest fi-om this fkct,.,greatly
diniinish the revenue, but a lower rate than t h e preserit, it is .thought by
us, would increase it< The result must, therefore, 'much depend on
legislatibn.
•• "
, . . - .
'.
;^
- ''
A third inquify is, in -relation to home yakmtion., . In answer to this,
we have tb state, that at this port in eyery case-the home valuation. Avas
above the^ invoice price. On British dry goods and hardware, gerierally
the horrie valuation w a s five, per ceiit. above, the invoice value of the
goods, and the sarrie on gbods imported ;frGm Europe genef ally; W e
will transniit to you,other answers to. queries put as:they cbme in. ;
. ' W e are, sir, very respectfully, your obedient servants,'
• THOMAS.. S. SMITH,. CoUector. : ' • -~
; • • ' J . Bv. S U T H E R L A N D ; i^^m^
Hon. W A L T E R FORW AIID. Secretary ofi^the Treasury.

^ ' :

.

, ' :

COLLECTOR'S O F F I C E , .'

:;PoRT OF PHILADELPHIA, jOecemJe?^-18^
The Secretary, of the Treasury having requested me to furnish hiiii
with opinions upon a variety of ppints, and among therii those hereafter
me.ntioned, it has occurred to^me that the merchants are eminently
qualified" to give informatiori, and that; by .a:pplying to therii I shbuld
secure a hearer approximation to accuracy than in any pther-way, and
at the same time afford thern an opportunity of .communica:ting their
.ideas to the. Go.yernment bri these importarit points..- .Your views in
relation tp the questioris are .therefore respectfully askpd^ and, if it be not
tob much trouble j I shall esteem it. a favor if you will oblige, by piitting
them in writing,';. , :
. - '" /
;'•"•,. . : .. • '
' ^ "
Very respectfully, your •obedient, servant, • •',
• '"•••^-]
:'".•-.'".;. THOMAS'^S. SMITH,;Go/Zec^on-^'.

^ Question 1. If the warehouse systern,,with a yiew to the betteraccpmriiodation ofthe iriiport busiriess of the Uriited States, should be adppted,



M^

R E P O R T S OF T H E

[1842.

isit-likely that.s^fe and commodiQus warehouses can be procured without .tlie..expeiiditnre of money .by the .Gpyernment in their .erection?
2. Will the amount of storage receiyed .support the expenses of the
system^ assuming that the privilege of. warehousing shpuld be universal?
3., Is .it likely that a deficiency in the storage received in the smaller
ports, ."vvpuld be mg,de up by "the excess in the larger ports?
.4. What would be the effect o.f the .sj^stem upon the trade pfthe larger ^
and smaller ports? .Wpuld.it change the relative advantages: enjoyed
by them under the present system?
,,
\
.5. ^ h a t would be. the prpper lirnit to the period o f t h e deppsite, .or
.,should it be indefinite,?
6. What will, be .the effect uppn the revenue .at this .port in the year
,next following its adop
: 7. What w:ill be the effect of the present tariff .upon the importations
up to the 30th of June, 1843,. and what its effect up to the 3.0tli of June,
1844?^'. •; '.';. ' - "
- • ' ' -• ff-fi- ':•• '• • \ - • • • • • ; ; -,• "
8. What effect\vill the exhausted state; of the country have, upon
impprtations?
_ .
...
9. Hpw will the suspension of labor affect them, and to \yhat extent?
10. What .effect wiff the surplu^^
now in the country, if
any, Imye upon them?
•
,
11. I l a v e n p t great sacrifices been made, and do they not ;cpntiiiue to
be made, in the sale of merchandise?
'
. . ^
12. What are the causes pfthe decle.nsipn of theimports? ;
13. How.fa].' is the declension owingto the surplus in the market, and
how fat to the pfesent tariff?
14. How far is it bwiiig to other causes?

PHILADELPHIA, Decemher 6, 1842.

: Iri compliance with 5^our request I submit, with diffidence,
the fbllowing answers to the queries propounded in your.circular, of
which ypu did me the honor to send me a copy:
Question i: I believe that ample storage can always be procured
withput the expenditure ofmoney by tl^e Government iri the erection of
buildings; because, in the first place, there never has been a lack, of
stores, even during the-period's when goods of all •descriptions were
imported .tp; a most ruinous extent, and when the consequent depression
of the market caused the stocksiiithe country to reach aii.unprecedented
amount; .and, secondly, because I believe that the inducement which
ever}': holder of the kind.of property required would have to rend.er his
stores suitable for Government purposes, in. order to hkve a safe and
permanent employment thereof, would very sobn bring about an improvement in the arrangement of those already built, and a suitableness in
those to be hereafter erected, which would entirely remove any apprehended difficulty. A small outlay might, in the first instance, be
required for books, but that is scarcely to be taken irito consideration.
^ Qiiestion2. Ibelieve that, w e r e t h e warehousing system'universal" and
(pspecially) perntanent, the ampunt of stprage;receiyed would he aniple fpr
DEAR SIR




1842.]

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567

it.s support. This opinion is founded on the fact, that very few kinds of
propeity pay a better profit than that which exists in the shape of storing
warehouses, when such property is kept^in pretty constant use..' I think
that even pubhc stores, plainly but substantially erected, with the same
attention to econom}^ that is bestowed by individuals in building for their
account, would in time, and" that not a very long one, pay for their cost.
Although there never was a period when the low price of real estate and
of labor rendered such a plan more feasible, yet the want of confidence
in the permanency of this or any other system, and the objection to
-building stores in the smaller ports, where they would not always be
occupied, would perhaps render it inexpedient fbr the Government to
.resort to it, a t least in any other than the larger ports. But t h a t t h e
system would support itself if private stores are used for warehousing,
•there can be no doubt, because stores could be rented by the year at-a
rate so much lower than they can be had by the month, or, as in some
cases, by the package, that it would 'enaMe the-Government, b}:^ establishing a uniform and reasonable rate of charge by the month, rating any
number of days over a month as a full month, to make as much on the
storage as would contribute, in a great measufe, if not wholly, to the
pay of such additional storekeepers as,it might be necessary to appoint.;
such necessity being, however, under a judicious' arrangement, very
•problematical.
:"
_
. - :
Question 3. Iri the event of the Government's erecting warehouses, it
is very doubtful whether the aggregate storage which would be received
in all the ports, would pa.y the expense of their erection—in other wofds,
whether the deficiency of storage feceived in the sma.ller ports, would
be made up by the excess in the larger ones...
But if private stores be rented, each port will pay an amount of storage
adequate to the maintenance of the .system in its own boundaries;
because, if the importations are^ small, so the extent of stora.ge .required
will be small; and if ten, five, or even one store be sufficient for the
exigency ofthe place, no more than the required number need be rented.
In the smaller .pofts, mofeovef, much of the expense of storekeepers
would, in a great measure, if not wholly, be done away, the duties of
the seyeral revenue officers being there so light that the functions of inspector and storekeeper might very conveniently be blended. I t w a s sb
done in this port when the warehousing, system applied, though in a
very imperfect manner, to teas, wines, spiiits, &c., and-that during a
peiiod when an unreasonable credit \vas allowed fpr the payment of the
duties.
. . .
Question 4. I -have not been able from the reflection which I haye given
to the matter embraced in this inquify, to come to the conclusion that
the system of warehousing would affect differently the interests,of the
largef and smaller ports. WhaX advantages they relatively enjoy under
the present system, it would puzzle a greater casuist to point out.
Question 5. To this iiiquiry I would be understPod to answer with
great diffidence, as ori this subject there may be a variety of opinion,
even amongthe most intelligent and best infbrmed.. .^Some are inclined
to make a distinction between goods coming from a remote region, and
those coming from countries cpmparatively near. It appears to m^j



568

REPORTSOF THE

[1842.

however, that many of the evils which flowed from the iniperfect warehousing system once in force arose from this very distinction; and as the
answers furnished from other quaiters will probably-thrpw sufficient light
on this point, I will restrict m3^self to this sirriple answer to the question-:
I should incline to .limit the per.iod of deposite to six month from the date
pf importation. Should the goods, or any part of them, be talcen out of
store at any time previous, even the day after.they are put in store, the
duty on such portiori to be paid in cash.
.Question 6. The effect on the receipts of the Government at this port,
;for the year follbwirig the'adoption of the system, is a matter of con(siderable uncertainty. Of course there will be a postponement in the
receipt of the duties accruing this year, equal to the time the goods may
be suffered to remain in store. /This period may vary frbm bne day to
six months; but it b y no nieans followsthat it will extend in most cases
tp tfie latter period., On.the contrary, many circumstances, brought
into operation by the adoption ofthe proposed system, will tend to make
;it probable, riot only that the sales-willbe in general more active, and of
course the payment of the duties accelerated, but that the. amount pf
importations, which, in the present state of things, is likely to be so incon-.
siderable,'will be greatly increased,.and the amountof revenue proportionately augmented. Takingrinto consideration the operation of these
causes, it is, therefbre, probable, that if the warehousing: system is
adopted, the effect upon the revenue fbr the year next following its adoption will be of a more favorable character than if the present disastrous
state of things is adhered to.. • .
• Question 7.' The inforniation • sought in this inquiry can,- perha.ps,.be
more satisfactorily gathered from the.returns in the possession of.the
cpllector, than from any speculative opinion, jiarticularly from the returris
of the importations commencing three, or four months after the passage
of the existing tariff. Many of the operations from which, these importations resulted were entered; into previous tq the operation of the law,
and were therefofe necessarily consummated without reference to said
law. The impprtations commencing after that period give a fairer though
not entirely accurate idea ofthe probable amount to which they are
likely to be reduced by the present, tariff. I say inaccurate, because though checked by the apprehension of the difficulties and embarrassments
consequent upon the payment of-cash duties under so onerous a tariff,
they are likely to be still more reduced after the difficulties and embarrassments have-been actuallyencountere.d,a:nd after a portion of every
importer's capital merged in the payment of these high duties.is withdrawn from his control, forcing him to depend upon sales which themselves can only be effected at a long credit, each succeeding operatiori
taking still more from his, active means, until, by a succession of importations, the whole of his capital may thus .be locked u p ; the result being
that he must give up his business, or force sales at a ruinpus sacrifice.
. Questions 8" and 9. .Presuming; that by the "exhansted":state of the
countifi^ is^ meant the. exhausted state of the iiieans or capital of the
country, I would reply generally, in answer to the abbve inquiry,, that
such a state of exhaustion, together with the suspension of labor, must
necessarily tend to keep down, and to diminish still more, during their



1842.]

S E C R E T A R Y OF T H E TREASURY.

569

prevalence, the importations of this or any other country, and consequently to reduce the revenue arising, there from. To investigate the
causes of such a state of things, and to determine ho\v far they flow
from the present tariff, and to what extent they would be remedied b}?" a
resort to the system now proposed, would extend much beyond the limits
-to w h i c h i am compelled, for want of time to devote to the subject, to
restrict myself It is hoped that the replies which will bemade to these
inquiries, on the part of the committee ofthe Chamber of Commerce, to
whom they have been referred, will throw the desired light on the subject.
Question 10. I have not sufficient accurate information in. regard to the
extent of what is here termedi" the surplus importations now in the country,''^
and which, I apprehend, can onty apply to certaiii kinds of goods, to
speak with certainty in answer to this inquiry. I can only say that the
immediate effect must be to check any operations tending to increase
such surplus, and- of course to keep down the receipts ffom imports', until
a revival of business, or something to produce an activity in deniand,
shall promote the consumption and consequent reduction of the.stocks
on hand.
<,
Question 11. ThaX the tendency ofthe cash duty system, underthe
operation of an oppressive tariffj.like the present', is to drive the importer
with small means, to ruinous sacrifice in his sales, cannot be doubted by
any one who will give, the subject the slightest, reflection. Tha;t such is
actually the case, is seen from the memorial presented t o Congress by
the Chamber of Commerce of the city of New York, in which much stress
is laid upon this circumstance. .1. answer the question emphatically, in
the affirmative.
And here m a y be found the-clew to the desire entertained by spiiie
persons to. perpetuate the present system, which, though so ruinous to
the numerous class of merchants of sniall capital, may be lurried to great
account and profit by large capitalists, both foreign and domestic. This
class of money-lenders, of. broker-merchants, if I may be allowed the
term, whose business has.hitheito beeri to lend "their paper to such persons
as are unfortunately compelled to resort to such an expedient, rioniinally
at the legal interest^ but saddled with a charge of a slashing conimission,
and backed by the best security they can get,, would be highly delightedait a stateof things which would furnish them with an additional branch
of business, where the security would "be undoubted, and- where the
commissioris might be measured b.y the exigencies of the poor impoiter.
They would, b y furnishing the means to' pay" the duties,.the secuiity
being the goods themselves, establish a waf ehousing system, with this
odious feature, that they would be able when it suited; them, to force the
goods to sale, uriless the owner bled a little more freely in order to put off
t)
a ruinous sacrifice. The effect of this system will be, that the active and
industrious merchant with small means,, will be driven from his business,
or forced to have recourse to.the more aristocratic ca.pitahst, who will
take good care to make hini pay sni.artly for it. Nothing can be more
repugnant to our republican institutipns. The warehousing system, on
the other hand, will release the merchant from this necessity, and remove
that of having to sell at a heavy, sacrifice.
.
Question 12. The great declension in the imports of the country may



570

R E P O R T S OF T H E

[1842.

be attributed to the combined operation of seyeral causes, some affecting
commerce generailly, some operating more directly on partie ular branches
of trade, but all tending to the same general result.
These are, in the first place, the immense diminution in the active
capital ofthe countiy brought about by the events of the last six years.
This cause will, for some years to. come, continue to exert its influence, not
onty on our irhport trade, but on every .branch of industry in the country.
Next, and of a more partial character, because of a more unequal applica-"
tion, is the operation of the present tariff. Its effect is to force many to
abstain from, entering into any mercantile operation i n the articles highly
taxed,, until its effects are better known. To these causes may be added
the disastrous results which have attended the importations-of many
kinds of goods duiing the last two years, the great amount of goods on
hand, owing to thb difficulty of effecting sales, except at great sacrifice,
during the present unsettled state of things, and lastly, and to a greater
extent than is imagined, the inducements which are offered to introduce,
articles of a nature that will admit of it along our •extensive northerri
frontier by smuggling.
.
These and perhaps other causes, applicable to branches of commerce
with which I am not acquainted, are now in powerful operation to reduce
arid keep down the importation of goods into the country. Some of them
are only beginning to operate, and every day is .adding fprce to their
effect. In a short time many now actively engaged in business with
small capitals, yet sufficient for their limited operations, .must be driven
from .their pursuits, if the present cash-duty systeni is adhered to ; and
though it may b.e- urged that this wiU merely tfansfer the business from
the many to the few,-the policy of which, hy-the-by, is .greatly questionable, to say nothing o f i t s anti-republican spirit, yet it by no means
follows that commerce so monopolized would havethe same activity and
equally-productive results to the ^ revenue o f t h e country as when it
enjoys the advantages of a wholesome, competition.
'
Answer to questions thirteeii and fiourteen. To these two questions I ,
candidly confess I am unable to give positive and satisfactory information. From the answer to the twelfth, query it will be seen that many
causes are opera.ting to produce the same effect. To apportion that effect
among them, and to say so much of the declension is owing to this cause,
and so much t c that, is ,not, I think, within the ability of any man. It is
hoped that the answers whichwill'be received frorii the Chamber of
Commerce, the Board of Trade, and other bodies, where the questions w'ill
be submitted to committees, composed, as they ought to be,, of persbns
engaged in the different branches of commercial industry, will furnish
the infbrmation in a more correct a:nd satisfactory fbrrn.
:
All I can say is, that I am convinced that whatever aniount of agenc}^
in, causing a declension ofimports mayJie traced to flow from the present
tariff* system will be found to gather strength and increase the longer it
is suffered to continue. .
',
I am, dear sir, very respectfully, your obedient servant,
A. P E R I L S .
THOS. S. SMITH, Esq.,

,"

^ Collector ofi the Port ofi.Philadelphia.



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S E C R E T A R Y OF T H E TREAvSURY.

5.71

PHILADELP.HIA, December 9, 1842.

SIR : W e received your circular of questions, to which the enclosed
is our reply:
Answer to question one. Storage can be procured for which' the importer
must pay, and the United States be put to no expense.
Answer to question two. The storage will pay the expense, and, we
-suppose, leave a surplus.
,'
Answer to question three. W e think it would; but the United States cah
-.always:store goods, the importers themselves paying the storage.
. Answer to question fiour. We. think the trade would be divided as heretofore.
Answer to question five. The deposite should remain not over twentyfour months, and then, if not rembved,.and t h e duties paid, advertised
-one mbnth, and sold to pay duties, &c.
Answer to question fixth. We think it will make no difference in the
revenue, whether .the gobds are warehoused, as the goods that are
imported this year will be sold within the year,'and the duties paid.
:. Answer to question seven. The importations will be extreniely small of
such articles as pay large duties, and that a smuggling will take place.
Moderate, fixed, and settled duties would produce more revenue, small
duties not offering a premium to smugglers.
- •
"^ Answer to question eight. To make them small, we not having the
means to pay for them except in produce.
Answer to questions ninth and tenth. Destroys the .means to purchase,
a,rid therefore retards improvements. • . ' •
Answer to question eleventh: There havebeen great sacrifices, and there
are still, but we think it will-soon stop ; the goods manufactured in this
country will pay a small profit now.
Answer to question twelfth. The overstock of goods in the country, and
the return to specie payments, reducing the prices so low that there was
a loss on impoitations. o-' Imports will increase as soon as'we expoft produce sufficient to pay for nierchandise.
Answer to questions thirteenth and fourteenth. The declension is owing
to the large stock in the market and the reduction of amount and
increased value of the circulating medium, and not -to the tariffj which
nieasure should have increased the prices.
"We remain j^our obedient servants,
,
KUTER & STILES.
• ^

T . S . SMITH, Esq.

. /

^

PHILADELPHIA, December 7, 1842.
D E A R SIR : Your valued favor of the — instant is at hand, and with
pleasure do -I comply with your request, by answering your several
inquiries as annexed. There is no doubt in my mind but thatthe warehouse system would be beneficial to the importer, without injury, if not
to the decided benefit, of the revenue ; all of which is. respectfully sub-

'^'^^^^^-

.•

Your obedient servant,

THOMAS S . SMITH, Esq.



D . W . PRESCOTT^

572

R E P O R T S OF T H E

[1842.

Question,firSt.- Is it likely that "safe and 'commodious warehouses cari
be procured without expense'to Government?
" •.
Answer. In riiost places it is probable that stofes, good arid safe, could
be rented at an expense that would be more than covered by the receipts
of storage. In most cases the importer could furnish warehouses satisfactory to Government. - .
Question second. WiU the storage receiyed pay the expense of the; system, &c.,'&c.?
•• ., —
^
Answer. With good management, I should think the ^Government'
would derive an income that would bverbalance the e'xpeiiditufes for
rent.
.
Question third. Is it likely-that the storage received in the smallef ports
would be made up by" the excess in the larger ports ?:
Answer. \]nder prudent arrangements, the gain in the larger, ports
would doubtless cover the expense in the smaller ports.
'-..'•..
Question fiourth. What would be the effect of this system upon the trade
of the larger and sm.aller ports,.&c.?
;. •-- ',
Answer. Would it not give impprters with small means a better chance
to cope, with large capitalists, without being subject to the necessity of
fbrcing sales to meet the duties? .
, \ .: ' .
Questionfiifith. What would be.the proper limit to the jieriod of de.posi t e ? ,

;;

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'

•

.

^

.

,.

.:

;

.;-•;•.

- .•;•;-,•:

•

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•.

,,;...•

-^

. Answer. If an indefinite period was fixed;uppn, (except upon perishr
able articles,) I can see no object ori the-.part of the importer to harig up
his goods out of market longer thari prudence wPuld dictate; consequently the Governriient would not suffer bj^ having the time indefinite.
Question sixth. What will be the effect upbn the revenue at this,-port
in the year next following its adoption ?
•
. Answer. I cannot perceive that it would decfease'the revenue, brit, on
the contrary, might increase.it. 'If the intefest of the impoiter.is pro-,
moted, he isfi.etter prepared t b d p his share toward giving an impulse
to business, which, of course, wo.uld increase, the revenue.. '
Question seventh What would be'the effect, of the present tariff up to
the 3.0th of June, 1843 ;. also, up to June, 1844 ? , Answer: I should think the revenue'would, contiriue to decrease. Most
of the iniporters of West India goods are. satisfied that the tariff should
be modified sothat molasses should not-pay over two and -a half to three
cents .per ga.llon; brown sugar one a n d a half cerits per pound; white
sugar two and a half cents per pound; and that tea should':pay.from
five to ten cents pef pound, and coffee one, cent per pound.
Question eighth. What effect will the exhausted state, of the • country
" have uppn importa-tions ?
.
^.:
\
,
Answer. Prohahly curtail ihem.: ; . .
, •
.-,-.,
'Question ninth. How w i l l the suspensibn of labor affect-them, arid to
what extent? , " . -.
, •
• /'
•'
Answer. I t i s difficult to fof m ;an opinion as. to the extent. : We could
better judge if we cbuld. .arrive at the relative ampunt paid for labor,
compared with active business times. If the person who once received
one dollar fbr his labor how gets but twenty-five cents, he cannot spare
much for imports.' '.



1842.]

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573

'Question tenth. What effect will the surplus importations. now in the
country, if any, have upon ..them? •
Answer. To keep new importations back till wanted.
Question eleventh.'- Have not great sacrifices been made, and do they,
nbt continue tp be made in the sale of nierchandise ?
Answer. Large sacrifice.s have been made, and are constaritly making.,
Question twelfth. What are the causes of the declension of the iniports ?
Answer. Numerous causes. The consumption has de.creas'ed for want,
of means with some, growing out of the..general prostration of business.
One branch of trade acts on another; the importer suffers, and his- suffering .acts- on^.the planter, manufacturer, mechanic, and laborer; part
of his suffering is being obhged to advance', a large part of his capital
for cash duties.. .
-.
.
. Question thirteenth. How far is t h e declension owing to the surplus in
the market, and how far to the present .tariff'? .
; Answer: Under ordinary circumst.a.nces there probably would not be
a- surplus in market. ' The present tariff is severe uppn the importer; If
he has exhaustedfiis means in purchasing a vessel and cargo, it may be
extremely difficult for him to raise another capital (perhaps equal to half
the worth of his cargo) to .meet the duties before he can handle one dollar's, worth of his cafgo ; consequently, he must let his vessel lay on her
oars till by a; heavy shave or sacrifice he can get enough to release his
cargo. If by paying a prppoitiori ofthe duties he could come into possession .of part bf the cargo, he might (if cash sales could not be,made
to advantage) barter for the articles wanted to loa:d his vessel, and thus
make business for the manufacturer, mechanic, and grower.
Question fourteenth. How far is it owing to other causes ?
Answer. In foreign ports, our merchants are obliged to employ agents
who charge .five to seven and a half per cent, commission in sqme
places, under a penalty of $5.60. Those same fbreign agents can come
into our markets without being necessarily obliged to pay conimission on
their goods.; Our merchants need protection on.this point.

PHILADELPHIA, Decemfer 8,1842.
D E A R S I R : I have received your letter'of the 3d instant, containing
certain interrogatories', which I "have answered to the best bf my judgment,
and beg, herewith, to enclose you.
I am, very respectfully, ybur obedient servant,
T. W. ROCKHILL,
THOMAS S. SMITH,

Esq.,

Collector Port ofi Philadelphia.
No. 1. To the first question I answer, yes. . I have no hesitation in
saying that ample warehouse room could, at all tinies, be obtained,
without the Goverriment incurring the expense of erecting warehouses. ^
No.* 2. I cannot doubt that it would.
- No. 3. Assuming that j^n-yai^e warehouses wbuld be hired by the Government in the smaller ports, a.s weh diS in the larger, and that the price
paid for them would be a. charge npon the goods stored, I cannot see why



574

R E P O R T S OF T H E

[1842.

any deficienc37" in the storage need occur in the smaller ports, if proper
discretion in renting warehouses be observed.
No. 4. I' do not see any reason fbr supposing that the warehousing
system would vary the relative advantages between the smaller and
larger, ports.
No. 5. I am of the opinioii that two years would be a proper limit to
the period of dfeposite.
No. 6.' The effect of the system, in my judgment, would unquestionably be to- increase the revenue at this port in the yeaf next following its
adoption.
' •
. No. 7. I believe the effect of the present tariff will be to diminish the
amount of importations fbr the yeaf s 1843 arid 1844.
. No. 8. The loss of credit by the States and General Government^ in
Europe, having put an end-to our obtairiing loans therCj (which cairie to
us in the shape of merchandise for several years past,) wilKcertainly
^diminish the arnount of' importations for some time to come. This'-loss
of credit is what I conceive to be the-meaning ofthe phrase, "exhausted
state of the. country."
No. 9. The suspensibn of labor in the constfuctibn of roads and canals
having necessarily caused the persoris hitherto so occupied to be now
employed in agriculture and manufacturing pursuits, must have the
effect, to a considerable degree, pf reducing the amount of foreign merchandise required,
c
No. 10. In my opinion, the surplus importations in the country will
have some effect in .checking importations i^ 1843. B u t l thirik it wiU
cease before the expiration of that year.
. .
•
No. 11. Great sacrifices have been made-, and" will coritinue to be
made, no doubt, during, the early part.of the year 1843.
No. 12. I have stated my impressions upon this subject in my feply"
t o t h e eighth interrogatory.
No. 13. I am not prepared to" assign to' eachof these causes a:-fixed proportion ofthe declension bf our imports-; but believe that bothh-aNe had
their effect; I beheve, however, that the main cause of t;he .declension is
to be^ found inany reply to the eighth interrogatory, above referred to.
No. 14. No dpubt the sudden contra.ction of our circulating medium
has operated conjointly and necessarily with causes already stated, in
diminishing the amount. of .importations', arid causing a considerable
reduction in the consuniption of them.
PHILADELPHIA, December 8, 1842.

S I R : Your circular of this months addressed to me, has "been. duly
received, and annexed I have the pleasure to transmit my answers to the
different questions; which I do in as brief a-manner as possible.
Answer to question 1. There is no" doubt but aliundarit warehbuse
rpom could be fourid', in case the Government did not provide them;.
although, after a few years' trial of the warehousesyistem, no doubt they
will find it to their iriterest to efebt the principal ones.
No. 2i No doubt but that the-storage received wbuld-fully suppbit arid"
, exceed the experises required iri-superinteridence;
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1842.]

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575

No. 3. Should any deficiency arise in the smaller ports, which I do
not think likely, it might be made up in the larger ones.
No. 4. The warehouse system, or a credit on the duties, I deem indispensable on importations; the fiormer, in prefierence to a fixed credit.
Without either, the importations must fall into-a few heavy capitalists'
hands, arid become very lirnited.
.
No. 5. On liquors and wines, I should say the time should be unlimited.
On other articles, five years would be abundant.
No. 6. The effect- will be an increased revenue, should the present
tariff be revised and modified.
'•
- No. 7. The effect ofthe present tariff, up to the 30th June, 1843, will
be productiye of very little revenue; the d.uty on many articles acting as
a prohibition;, add to which, the cash system, which puts it out of the
power of a very large proportion of the importers to meet, except on a
very limited scale. The same causes would still lessen the importations
for 1844;. except a national bank, or some moneyed institution should
be created, so as to form a currency and regulate the exchanges.
No. 8. So long as the exhausted state of the country remains, so long
will the importations remain on a limited scale.
No. 9. My pursuits do not allow me to answer this question in a satisfactory manner.
No. 10. I do npt consider there are surplus importations at present in
the country; but, on the contrary, .very light.stocks; in' British manufactured goods, particular^.
No. 11, Great sacrifices are made, and continue to be made where
sales are. effected, on merchandise.
•
No. 12. In part, the small demand anticipated from the trade, and the
uncertainty what the duties might be on the late fall iniportations.
No. 13." Therewas no su-rplus:Stockiii the face of the fall importations.
If affected at all, the reasons are given in No. 12. :
;,
No. 14i I consider the low prices arising principally from over-production—by over-production I mean excessive home manufactures—added to the warit of a sound currency in, the different States.
Very respectfully, your obedient servant,
:
WM. C. C A R D W E L L .
THOMAS S . SMITH,. Esqi

CusTOMrHousE,-COLLECTOR'S. OFFICE,

BALTiMORE,.iVo^'dm6er29, 1842.
S I R : In-replying to; your communication:of the 24th^ instant, on the
subject of the warehouse system,, which I do at the earliest day practicable, I answerthe several questions therein: asked intheorder in which
they are proposed.
'First. I t i s m y opinion, that \Varehouses could be obtained on lease,
which;.without.expense to the- Governmeut,.could be made safe and
commodious, and withput the expenditure of mpney by t h e Governnierit
in their erection.
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[1842.

Second. Ibelieve that, under a proper system, the amount of storage received would reimburse the expenses incurred for the rent of
warehouses at this port, and that, should the privilege of warehousing be
universal,'.the deficiency which would take place in the smaller ports,,
would be made up by the excess in the larger.
Third So much would depend upon, the details of the system, that
what is now advanced in reply to this question, is altogether conjectural; that the nuniber of officers, and clerks would be increased, let the
details ofthe system be what tliey liiay, I may venture to assert, but to.
what extent [ cannot preterid to give an opinion.
J'o^^r^A. The effect of the system upon the trade o f t h e larger and
smaller ports, would be equal and beneficial; it would leave the several
ports to enjoy the advantages of their natural positions, and to reap the.
benefits resulting from the skill and enterprise of their inhabitants. .
Fifith. I believe it to be expedient to limit the period in which duties
must be paid to two years; and np article to be entitled to benefit of
drawback, that had not been deposited and remained in public store
until taken out for exportation. The time within which exportations for
drawback would be allowed niight remain, as under the .present laws,
three years, or be indefinite.
Sixth. It is impossible, under the present embarrassed arid unnatural
position of commercial affairs, to say what the effect of the system^
would be upon the revenue accruing at this port in the year next following its adoption; but it may, I think, be safely affirmed that when
commercial matters resume their ordiriary course, the adoption o f t h e
Avarehouse systeni, comparing it with the present system of cash duties,
would not cause any falling off or diminution of the revenue af this port.
Seventh. In communicating my views of the system generally, I am
clearly of opinion that,, taken in connection with cash duties, it should
be adopted—not that I believe the systeni, taken by itself, to be the best
one fbr the commerce of this country, but where, the duties are required
to be paid in'cash, some such measure appears to be called for. -The
sj^stem of cash duties having a tendency to throw the' whole importations ofthe country into the hands of the rich capitalists at the larger
ports, giving to them .the control of the markets, and enabling them to
regulate and enharice the prices of many important articles of primary '
neces.sit5^, to the detriment and injury of the mass of the conimunity,
and m'aking the smaller ports tributary to the larger. This tendency •
would be checked by the adoption o f t h e warehouse system, \yhich^
would diffuse among the whole community equal facilities in the payment of duties to the Government, and leaving all to apportion their enterprises to their credit and means. ,^ What is said, above has reference to "the
systeni of cash duties and warehousing. • I f l am permitted, I would say
that a system of short credits, with the option of waL,rehousing, would be
pre:ferable to cash duties, and give more encouragement to foreign trade,
increase the revenue, and without much'risk of loss to the Gpvernment.
I have the hoiior to be, very respectfully, your obedient servant,
^ , .
• • "i^.F.WIIAAAMS, Collector. "
HON. W A L T E R FORWARD,

Sectetary. ofi the Treasury.



/

1842.|
. ' ;-

.

SECRETARYPF THETREASURY.
:,

577

SURVEYOR'S O F F I C E , -

CusTOM-HousE, BALTIMORE, iVo?;6m6er 28,1842v
•^SiRi In reply to the circular of the Department of the 24th instant,
requiring information relative to the policy-and practicability of a general warehouse system, I have the honor to state, in the order the interrogatories are proposed, that—* . '
. ^
1st. Warehouses of a suitable description can be readily obtained.
2d. I believe that the :established rates of storage would" riot only be
sufficient to pay the expenses ofthe system at the large ports, but. would
yield an excess-applicable to the expenditure at smaller ports; and I do
not deem it probable that the adoption of the systeni would impose any
•charge upon the revenue., .
'
. .,
3d.- To conduct a warehouse system at this port with security to the
Uriited States and facility, to the merchant would nbt require.any additional force. Two of the inspectors might be detailed as storekeepers,
who would keep records pf all goods deposited and..delivered, and of
storage due, collect,the same, and render verified, statements.of the same
•quarterly.
.
•
.- >
4th. The effect .of the proposed, system upon the relatiye trade of-thelarger and s.maller parts would be to aid the;siiiaUer.ports, because.the
present system, of cash duties, requires, a command of. ample capital,
•whichris enjoyed more 'extensiyely at.large ports, and the change to a
credit a;nd. deposite system would give facilities which at .present do not
exist." -The importer could make sales withoiit being •compelled to'pay
the duties in cas.h.
5th. It would seem tome.expedient to'limit the period of deposite to
one ,5^ear—a space of time sufficient to enable, him to avail himself of the
home market or of exportation.^ If this period of time was extended or
made-indefinite, it would invite speculative .importations, which have
hefetoforebeen atterided with such disastrous results to the n.ation.
;6th.* I have no doubt that the'systeni would, increase the- revenue of
this port in the year a:fter.its adbptibri.'; • .
;.
7th. The adoption of the proposed plan seenis to possess advantages
over any other systeni. While the United" States are secured, caipitalists of moderate means are affbrded facilities" which t h e y do not possess
under the present arrange.ment; .and in the indirect. tf ade, w.here goods
are imported .with a.view to .exportation to a foreigri .market, the warehouse system would offer gfeat facilities,-as no outiay of ;cetpital would
be required from'the impbrter to.pay drities,.and he'^could export therii
within the limited; period of deposite, subject only to'the. reteriUon duty
of 2J per cent. If the system should be adopted, Ithink it; would be
very iniportant that the merchant haying goods depbsited for duty in
.public stbre, "sh.ould be'permitted to assign :^t the cu^tpjii-hou^e'aiuy
gobds so deposited until the expiration of the.periocl of deposite. Such
transfer, while.it accpnimodates^the imp ofter, does not lessen the security of the United States. •"'
•
.:
"'
In conclusion, I beg leave to state that the system,' now in operatiori,
of cash duties, appears to be equally injurious to the Uriited States 'a^ridi
the mercantile •community. ' ";
• .•
V O L . IV.—37.



578

R E P O R T S OF T H E

[1842>

I have the honor to be, with great consideration, sir, your pbedient
servarit,
, fi WILLIAM FINKNEY, Surveyor.
Hon. W A L T E R FORWARDS Secretciry ofi the Treasury.

: \
'
, CUSTOM-HOUSE, GEORGETOWN, iV(9z;em&er 26, 1842.
S I R : In feply tb your circular ofthe 24th instant, I beg leave to state
that no merchandise having been imported into this pprt since my
appointment to this office, I feel that my inexperience in regard to the
matters embraced in your inquiries would made it improper for me to
venture any suggestioris for your guidance.
The private warehouses here have eyer afforded all the accommodations reqmred by our mercharits in our seasons of greatest commercial
prosperity, without expense to the, Government, and that wbuld likely
again be the case in the event of any great augmentation of trade with
US" hereafter.
In regard to your sixth iriterrogatory, I have tb state that there is no
prospect at present of any revenue accruing here next year. Our commerce is considerable at present, but entirely coastwise.
With great respect, your obedient servant,
"
K. ADDISON, Gollector.
Hon. W. FORWARDy Secretary ofi the Treasury.

CUSTOM-HOUSE, ALEXIANDRIA^
COLLECTOR'S O F F I C E , I>ece7wJer 6, 1842.;

'

S I R : I have the honor to acknowledge the receipt of your circular of
the 24th November, in relation to the warehouse, system, requesting
inforniation on the several points therein enumerated, together with
such suggestions in relation to the pohcy and practicability pf the system
as mj''experience will enable me to furnish.
In reply, I have to state that neither my experience nor rny knowledge willjristify my offering an opinion with any degree of confidence;
but my impressibns of the system are decidedly favorable, and they are
strengthened by the concurrence of merchants: and others with whom
I halve conswlfe^d^
,
• ,
.
• To the several interrogatories, I have to reply as follows: ,
ist. Safe and .comrri,odious warehouses can be procured at this port.
• 2d. I am uria:ble to say whether or not the storage received would
reimburse the'expenses in the aggregrate, or whether " the deficiency
in the smaller ports would, be made- up by the excess of receipts for
stora.ge i n t h e large ports," but would respectfully suggest ..that, in'the.
.smaller ports,- the, impprter should make selection of the warehouse
Jiirnself, and pay all the expenses of putting into store, storing, and
delivering: the receiving and delivering to be under.the inspection o f a




1842.]

S E C R E T A R Y OF T H E TREASURY.

579

revenue officer,.and the key of the warehouse to be under the charge
of the surveyor, or some other officer of the customs.
3d. The nuniber of additional officers requisite will be few, if any, as
the weigher and measurer, and inspectors, will generally be able to
perform the additional duties. It may be necessary, occasionally,ito
employ one or two temporary inspectors; the annual expense of which
"will not, in all probability, exceed one hundred to one hundred and
fifty dollars.' • Salt wiU be the principal article warehoused at this poft.
Most pther merchandise, if:not all other, can be stored in.the public
stores already owned b}^ the United States.
'
4th.* The system proposed would not, in my opinion, disturb the
relative advantages enjoyed by the larger and smaller ports at p.resent.
5th, It would, in my opinion, not " b e expedierit to hmit the peiiod
of deposite." If the system be beneficial, there, might, after goods had
been deposited one year, be just as good reaspn for extending the privilege as a t t h e tirne of importation. If limited at all, I would suggest
the time within which exportation for drawback is at present allowed,
saj^ three years.
. '
.
6th. " What will be the effect of the system upon the revenue accruing
at the port of Alexandria, in the year next follow^iiig its adoption?"
Answer. .Itis believed that few persons at this pbft will, avail themselves of the proposed system, except the importers of salt; 'and of those,
such, only as receive their salt too date for the spring .fisheries. Such
importations will prpbably be warehoused until the spring next succeeding. The duties the first year will probably not be reduced more than
fifteen or twenty per cent., which will in future years be more than,
recompensed.
^.
7th. I may remark, in addition to my impressfons expressed at the
commencement of this communication, that I can see no. reasonable
objection to the warehouse system in connection with cash duties, other
than the additional,lab'of, and consequent increased expense in the collection o f t h e revenue; "\vhich, I presume, cannot be very great in t h e
larger ports, and in the srnaller. must be very trifling. '
The advantages that have "occurred to me are, that, although it will
give; to the merchant of liniited means increased facilities, yet there will
be no such inducements for excessive importations as "when credits were
extended, and adventurers, bpth native and foreign, wefe enabled to
raise a capital out of the ddties, and trade upon the credit given them
b y t h e Government.
The plan riow propbsed, when carried fully irito operation, must cause
more stabihty and uniformity than either the former or present systems;
avoiding the dangerous exterision caused by the one, and preventing,
to some extent, the ' monopolies, which are fostered" by the other. As
the ampunt of duties collected will be g.pverned by the actual \vants of
the people, the revenue must gradually, increase, \yith the growth of
the country, and corisequent increased demand for foreign products.
Regretting my inability.to throw more light on the subject, I haye the
honor to subscribe myself^ very respectfully, your obedient servant,
- ; •
' JOS..EACRESy CoUector.
. Hon. W A L T E R FORWARD, Secretary ofi the Treasury.



>. :\ .

580
,

.

R E P O R T S OF T H E

[1842.

VA.,Z)e.6'em6cr8,1842.
SIR.: Your letter of the 24rtli ultimo was duly received. On the subject of it, to wit: the general warehouse system, I have no experience
• at all. Since its receipt, I have had conversations with several of our
merchants, among whom there is a contrariety of opinion as to .its' effect
in this'district. Hbwever, in one particular they 'allagree; and that is,
• that if cash duties are to be required, the warehouse system will be
indispensable.
-. * ;
;. -- •
•
- I n answer to your first questiori 1 would feply, t h a t i thirik safe and
commodious ^varehouses may be procured on lease by the "Governmerit
• • 2d. Although iri the small ports the expense might riot be reimbursed
by the amount of storage, .yet I shpuld-suppose-that the deficiency would
be made up by the excess ofthe receipts fbr storage iri the larger ports:
the system thereby supporting itself, without burdening the revenue.
.•3d. I do not think any additional officers would be necessary jn this
' district^ as I do not expect the importations would be- so large but v^hat
all the duties might be perfornied by the officers now attached t o t h e
customs. If I should be mistaken in this view, any- necessary officer
might be afterwafd appointed. , Not knbwing what the peculiar duties
of officers attached to this service are, I cannot advert to them as
required.
.
.
*
4th. There is a diversity, pf opinioii among our merchants as to whai
would be the effect ofthe systeni upon the trade ofthe larger and smallc]
ports; some expressirig the opinioii that the larger would be benefited,
and the smaller ports injured, and others taking the opposite ground
that the smaller would be benefited to the injury of the lar ger. The
smaller ports might be benefited if, by reaspn of the system beins
adopted, merchants of sniall capital should be induced to import, whicl
would probably be the case if they aire not required, to pay the casl
for duties upon the impprtation of their goods, but are allowed,.to store
them and not pay the duties until they are taken from the warehouse.
5th. I think it would be inexpedient to limit the period of deposite o
goods. That should be indefinite.
6th. It is impossible to say what will be the effect ofthe system upor
the revenue:in this distiict in the year next following; but my inipres
sion is, that for a year or two veiy little, effect would be produced. I
the system should ;be .adopted and hecome permanent, it may be berieficial in its results; but no system, unless'its'be permanent, can be reliec
upon.
.
.
•
'
7th. The foregoing is the best answer I can give to this query.
I am, very respectfulty, your obedient servant,
THOMAS .iNELSONVCoZtoon
COLLECTOR'S O F F I C E , RICHMOND,

T h e S E C R E T A R Y OF T H E T R E A S U R Y , PFa5/^i?^^•^^07^. '

'

Decem&erl,; 1842.
, S I R : In obedience to your circular uriderdate of the 24th ultimo^ !
will reply to the series of questions in the prderthefein stated^ with the
COLLECTOR'S O F F I C E , PETERSBURG,




1842.]

SECRETARY OF T H E TREASURY,

581

reasons pra and con-j as far as my hmited knowledge of the subject maiy
suggest.
.
..
'
.
Although my pwn opinion has been averse to the warehouse system,
especially as it regards the smaller ports, yet there are some reasons In
its favor which ought not to. be overlooked.
.
^.
" '
Qttestionl. " I s it likely that safe and commodious warehouses,'' &c.
Answer. I have no doubt that commodipus warehouses could be procured on lease here, but there might be some difficulty .in obtaining such
as are fire-proof; I should not, however, think it necessaiy, at so small
a pprt as Petersburg, to have .a Government store permariently leased.
A warehouse, or apartiiient, I thinks might be obtained teriiporarily, to
be used wheri required, under Governnient locks.
>-•-•'
Question 2. " "Would the expenses be reimbursed," &c. ':
Answer. I am of opinioii that the expense ofa Government warehouse
in Petersburg would not be reimbursed by the amount of storage received,
unless the proposed system should cause much larger importations than
are now made, or unless store-rooms" rented temporarily, as occasion
might require, were emplbyed, and.the storage charged pro rata to theowners ofthe goods. The chief imports here are dry goods, arid the
importers'are men ofcapital, who, under the cash system, irnport goods"
in the spring and fall for-immediate sale. The wafehouse S5^stem would
not much affect this class, nor would the amount of storage b e much
increased by the deposite of dry goods.
.. :"
. '
Questions. " What number of additiona>l officers,"-&c.
Answe:r. In regard to this" point I; remark •that'a,n additiorial officer
would scarcely be necessary at this port, unless the contemplated law
should require duties" to be perfornied of which I am not at .present
aware." On this- point T cannpt speak decisively. I think it probable
that such an officer would not find at this port constant employment.
The. multiplication., of bfficers, and cpnsequent expenses, is one of the
worst features-of the wa;rehouse system.'.
.
'
Qtcestion 4. " What Would be the eftect on thp, trade ofthe large and
small ports," &:c..
Answer.• I ha.Ye to observe under this-head that the trade in ^the
. smaller ports does not admit of cargo sales, nor often of extensive prompt
sales of any one article; and underthe system of cash duties ari impoiter
cannot safely venture on a cargo of iron or sugar, or any other article on
which high cash duties are required, though he might clo so without
difficulty under the warehouse system.
"
.' •
•As to the diy gopds, thojigh the propbsed plan might not be so necessaiy to the importer of them, yet he might, and no doubt woukl, avail
himself of the facility offered to make earlier and larger importations, sb .
as to be able at all times to have an adequate suppty of goods on hand,
and'might order them at such seasons as they could be more easily procured and transported.
'
•"
• If the warehouse, system were universal, I do not see that it would
affect the relative advantages ofthe small and large ports; but if partial,
as" in England, .it-would benefit the latter at the expense ofthe fbrmer.
Question 5. " W o u l d it be, expedient to limit the peribd," &c.
.Answer. The-interests of the revenue might rendbr it expedient to



582

. R E P O R T S OF T H E

^

[1842.

hmit the period of deposite to one year, and the importer could not be
much damaged by the rejection of a;longer period. But I am of opinion
that it would be .better to vary the time according to the nature of the'
goods. Those on which the duty is low, and such as are of a' perishable
nature, or subject to waste, iriight be limited to a shorter period ,*'while bn
wines and spirits, or salt and iron, on which the dut}^ is high, and some
of thpm of slow saile, a longer term might be allowed.
Question 6. " What.will be the effect on the revenue," &c.
Answer.. If the proposed system should not enlarge the amount of
imports, the effect would be to prolong the payment without increasing
the amourit of duties; but I think it probable the revenue would be
increased b)^ the exclusion of cash duties.
• '•
' :
Question!. "Views of t h e system generally." ,.
, : '•• , ."
Answer. Under the cash system importers must necessarily restrict their
orders as near as ppssible to suit their immediate sales, while under the
proppsed systeni of warehousing their orders would be mofe,extensive.
They would thereby have a portiori und.er .Governriient locks until wanted;
for sale, arid ultimately have the option of a foreign market, with the.ben- >
.
efit of drawback, if a demand did not exist at home after a. sufficient trial.
And here I would observe that the proposed system is eminently suited
to secure the laws of drawbacks, and close the door on frauds to which .
they are now exposed.
. •
I would remark'that some articles pf prime necessity should always
be abundant in the markets to prevent a nionopoly in the hands,of a few
holders. I will instance ,salt, the principal demand for which is at a
season when there is :the least inducement for ships. to .visit the poits o f
Virginia. To pay cash duties for this article in: the summer,, and hold it
till the winter, involves too gfeat an outlay of capital arid Ibss of intefest.
The prime cost of salt is small, and itis the only profitable ballast; tha:t
ships from Liverpool. can bfiiig tp our ports.. Hence it is obvious that
our ship-owners are deeply interested in the warehouse systeni, which
would enable them to luring returii cargoes of this article at a season
wheri they could get nothing else.
The farmers also would be interested, iri being able tb procure .an
article of prime necessity, without Ibping subjected tb the high prices
which mori'bpolists-might require from its scarcity. An abundant supply
of any kind of merchandise will always insure a regular market and •
moderate prices.". The reniarks applicable to salt may, in a grisat fneasure,
apply to iron and other articles.
:
.
. °^
, •
In.the event of a,sudden collision with the country frorn, which our
chief supplies are received, the -\varehouse system would bpera:te favofr
ably tb us. It might, also, in sbme degree, relieve the: present comfneiv;
cial pressure. .
"
'^
. •. : ,
" -:
' :•
I would remark, fuither, thaLt the present cash system is; calculated to
give the wealthy merchant who has ample funds, a monopoly of • many '
articles, to the" exclusion of the cljass in more moderate circumstances.
He can often secure the trade in his .own hands,,and charge^ his own
price, while those who cannot afford,to pay high' cash duties are shut out from the trade. The warehouse systeni vvould place the rich and,
poor mercharit on the same
footing*
„•
:


1842.]

S E C R E T A R Y OF T H E . T R E A S U R Y .

583

In making the above suggestions, I would not be understood as giying
either the cash or warehouse system the preference over.the old credit
system ofbonds at three and six months, which seemed to answer the
purpose of the .revenue, and the convenience of the merchant, without
burdening the former with expenses, or oppressing the latter, by the rigors
of prompt payment.
: •
•
/ . . ,
,
All which is respectfully submitted by your obedient servant,
JNO.W.CAMVBELLfiCollector,
Hon.

^

•

W. FORWARD,

y

'

Secretary ofi the-Treasury, Washington city.

. CusTOM-HousE, 'NORFOLK, D.ecember 6, 1842.
S I R : l h a v e received your circular letter of the 24th ultimo, announcing
your intention to bring befbre Congress, at its present session, the subject
of the warehousing system; respecting which' you propound certain
inquiries, and invite suggestions as to its practicability and policy. I
have, reflected on the subject as. one of much public interest; and though
my position and official duties have not been ofthe character to acquire
any great inforniation-respectirig it, I propose to respond, as due to your
application, to the several heads of inquiry.
.
'
1, 2. I cari anticipate no difficultyriri procuring safe and commodious
warehouses without expenditure of money by the Government.in their
erection. Where there are not already public stores, and where these
are inadequate, uncustomed goods might be stored in private buildings,
care being taken previously to ascertain their, security, and the .control
over the articles deposited being with the officers of the customs. In this
case, all expense of cartage, laLbor,. hire,. &c., should be borne, as thelaw
has always appeared to require, by.the owner. . This ,plan, howeyer,
would bring, np profit tb the Government, even in the large pprts, to
remunerate it for the expense pfthe additional officers who would neces-r
sarily be required; and I cannot think that erecting, purchasirig, or
leasing warehouses,-would be found to lessen the cost consequent on the
adoption of the proposed;-system. , 1 canriot, therefore, tliiiik it would
support itself . Indeed, the universal .adoptibn of. the system, without
reducing the present number of ports of entry, would most largely
increase the number of public officers^ arid thereby burden the Treasury,
and be liable to be taken advantage of to defraiud the reyenue, particularly if the right of transhipment from port to port was'permitted before
the payment of duty. The requisite limitation mighty perhajps, be made
by discriminating between the large and second rate pprts," on the one
side, and the ^mafiest class of ports of entry pn the pther. Such a distinction already exists, in respect to. the entry of .vessels arriving from
beyond the C a p e o f Good Hope; and-the. safety ofthe revenue has dictated a similar distinbtipn in-respect to the privilege of export fbr drawback. It would not appear a greater inequality between the several
ports of entry, to designate which of them should be places of deposite
for uncustomed goods.
3. The number of additional officers wo.uld deperid, first: on the extent



584

.

- R E P O R T S OF T H E

[1842-

• of the experiiiient-r-whethef • it is to be confined to a certain class of ports,
or to embrace all the present ports of eritry. Second: whether the imports
are tP be received into public or'private stores. I n t h e first case, theofficefs:would be expected-to look to the preservatioriin proper conditiori^
as well, a s tp the. safe keeping of .the property;- while, in the other, a
general supervisioii would alorie be neces sary .to prevent delivery withbut
permit;, and, therefore, a smaller'number wbuld suffice. What ratio
the number of receiving officefs shonld bear to those now principally '
employed bnly in attending to the discharge of.cargpes, would be varied
in different ports by the nature of the cargoes, the time of the. arrival,.
whether regularly, or many at once." I should think it might safely.be
put down as one tq fbur.
4. In periods of expansion of the currency, the operation of the pro- posed system vvould probably tend to concentrate commerce, since the
large excess over the immediate '.demand' then likely to be introduced,,
could be more readily distiribuied, as required from the great. centre of
trade. When-^ howeyer, impof ts are made only to nieet existing demands;
the opportuiiity afforded of saving the.advance of duties, while the article
is at the'same time.readily cbmriianded, may perhaps induce difect importations to the points of consumption. Butthe import tf ade. is already
•so m.uch'concentrated, that 1 cannot think any permanent or general
change will .be made ill it.
".
,
'*
5. A limitation inpoint of time to the fight of storage should be regarded
as'all-importarit; and twelve nionths'Would lijost probably be long
enough.' • \
. ,
• 6. Th'e trade of this port,-in the: next twelvemonths, will be increased
b y t h e waf ehousing system being adopted.. For, first, our" merchants
will avail themselves of the opportunity of ipleasing that portion of their
capital now employed in paying duties., which they say is equal to that,
invested in the purchase of foreign goods-, bein'g for the m.ost part West
India" produce, and by t h a t means increase their exports. Secoiidly,
they now discourage the consignment of goods to their care, as they will
be required, immediately on receiving the consignment, to advance the
duties in cash. Inability to do this would not only cause the loss ofthe
• particular operatiori, but affect - injuriously their -future credit and busi^
ness. The fight, of deposite until a sale couldbe effected, would relieve:
them frbrii this apprehe'nsiori, and induce them to extend their cbrnmission bnsines.s. At the present time, too, trade is greatly contracted,
from the .apprehension o f a reductipn of-the tariff at'the present or the .
next session, and that importations which may be on harid will be brought
into-competition with, those made , under a low'er rate bf duty. There
wbuld: be less .risk, of srich result while the- aiticle femains with the '
officers of the customs until sold, as "the new rate would probably be
made to apply to such.•.
". .
.
.
7. The introductiori of the warehousing system' into our re'venue code
•would greatly mitigate the" preyailing commercial distress, give steadiness to trade by discpuraging large importations to meet temporary
scarcity, and (by enabling' our nierchants to depend on their own prudence and enterprise alone, not. subjected tb the improvidence and reck-?
lessness of others, as was the case" under our late system of personal



1842.]

. S E C R E T A R Y QF T H E TREASURY.

585

security) greatly contribute to elevate our commercial character. Without this change o.f a r e t u r n t o short credits'for duties., trade for the next
year will be veiy much, restricted. This in itself may be a benefit'to-the countiy, but will be seriously felt by those immediately interested.
The only bbjection to the measure pipposeel seems to be in the addition
it will cause to the number of p'ublic officers, and the expense .which
may attend it.. Whether this is sufficient to counterbalance its benefits
I have not formed an opinion, aiiel 1 am nof a proper judge if I had
done so..
. ". . •
- • In submitting these rerriarks, in obedience to -your instructions, I only
regret that they are so little calculated to add to your information, on the
.important .subject to which they refer, so- deeply affecting the public
interest, '.
;
" .'
: '.."'' .
. . •
„ I am, very respectfully, 5'^our obedient servant, .
"
.
'
CONWAY. W H I T T L E , CoUector.
Hon,

W A L T E R FORWARD,

,*

Secretary.ofi the Treasury.

.v

.

D I S T R I C T 01*: NORFOLK AND P O R T S M O U T H , .

.

.

•

" NAVAL-OFFICE, November 30, 1842.

S I R : Since the receipt of your letter ofthe 24th instant, propounding
certain inquiries to me relative to the policy and practicability of a gen-,
eral warehousing systerri, I have been much occupied in examining into
the subject, and procuring aU the infbfmation I could from the most
•intelligent and experienced merchants in pur comniunity., Imperfect as
. my replies to. ypur inquiries may be, I have determined to communicate
them promptly; and.if any new ideas may occur, or other information
be obtained which may "be belieyed to "b.e worthy your notice, t w i l l
avail myself of the privilege of a.fuither communication. •
.As to ;the policy of the system much may be said, and many different
opinions are advanced; but the prevailing one appears to. be in favor of
it,* and the experience of the greatest commercial nations sanctions it.
There "will be but 'little, difficulty in establishing its practicability, if,
as is-done in Great Britain; th'erb be authority in our "Government .tonominate .the ports to which the privilege shall be confined; but inasmuch as this may conflict with the provision of bur Constitution which
requires "all duties, imposts, and excises., shall be uniform throughout ,
the United States,'-' it appears to me that the difficulty can only be suiv
mounted by abolishing riumerou^ small ports of entry; 'a,nd annexing
them tb the district to "which they may be naost contiguous or convenient,'"'
without restricting .any of the privileges now afforded them as -to the
coasting trade, and the registering and clearing of vessels for foreign
ports with any other thari debenture goods. This would be productive
• of many other advantages whi.ch, if there be any probability of its
accomphshment, I should be.pleajsedto have the opportunity of suggest-'
.ing hereafter,
,
./
In reply to.your first inquiry: It is believed that in the present, state of
•

,^

^Proyided the cash system is continued. •




. ^

586

R E P O R T S OF T H E

[1842.

commerce, the custom-house store in this port will be.sufficient for the
contemplated object. Its location, which in ordinaiy deliveries of cargoes
would be attended with greater expense to importers in transpoitation .
to and ffprri it, is the only objection to it, as it is the custom in this port,
and I believe iri Pthers, to charge a:ll expenses incurred in receiving and
deliyering goods on storage to the owners.
It is believed that safe and commodious warehouses can readily be
obtained' on lease in this port, but v^hether the expenditure of moriey by
the Government would be reimbursed by the amount of storage received,
would depend upon the quantity of goods requiredM:o be deposited and
the number of officers required to attend to them, togethef with the compensation allowed fof their services.
•
There are two other modes by which equally safe a:nd commbdious
warehouses can be procured for all the purposes required in this'port.
The one, by allowing the proprietors of such as may be selected the
benefit of the charge for storage j and depositing the gpods under the joint
locks and keys of the proper officers of the customs arid the owners,
under prescribed regulations, by which no access could be had but by
proper authority. The other, by depositing them in the. custody of the
proprietor of the warehouse, urider proper responsibility" fbr their safety
and the delivery of them only to the order of the proper officer of the
customs. In either of these cases there would be nb additional expenditure of money by the Government.
In reply to the latter part of your second inquiry, (the "first being
already answered,) I can form no opinion of the amount of storage in
the lai-ger ports; and whether " the deficiency in the smaller ports would
be made up b y t h e excess of the receipts for storage in the larger ports,"
should the privilege be universal, will much depend upon the arrangement of the plan. If the Gbvernmerit shall undertake to'build, or even
to lease warehouses in all the srnall ports, 1 should suppose the expenditures could not be fehnbufsed; biit on the other, hand, if these ports
shall be iri vested with the privilege, and: the goods be authorized t o b e
deposited in the mode provided by the 60th sectiori of the collection act
of 2d March, .1799, at the expense and fisk.of the .owners,, then there
would be nb additional-charge tothe Government.
.
As tb the additional number of officers which, would be required under
the contemplated arrangement, I do not conceive any would be riecessary in this port, unless it may become necessary or exp"edient hereafter
to procure^other stores ori lease by the Governmerit; then, in that event,
it might be requisite to employ a storekeeper, and an assistant, whose
duties shall be paf ticularly defined.
,
i , "
I am informed, by respectable authority, that proper persons can'
readily be had in this place fof a salary pf $800 to $1,000 for t h e principal,
and $500 to $600 for an assistant storekeeper. T h e proper duties of a
storekeepef are so .incompatible with those prescribed" by.existing laws
to "inspectors bf customs," according to my understanding of them, that
. I would, respectfully suggest the propriety of confining these offieers to
their special duties, and appointing such officers as rriay be required for
other necessary duties, under their proper titles-—thereby rendering a
smaller number of inspectors necessary than are now employed, and



1842.]

S E C R E T A R Y OF T H E TREASURY.

587

supplying the places they now occupy as clerks in custom-houses, storekeepers, assistants, &c., &c., by suitable appointments fbr those purposes,
at much less cost to the Government. In support of this assertion, I
would remark, that I now employ in rny pflGice, as m y deputy, an individual at two and a half dolldrs: per diem j for every day actually employed,
who is equal in abilities and character to the inspectpr who performs the
office of storekeeper, and the clerical duties iri the collector's office, at
an allowance of three dollars;per ^ie??2,.for.every day in the year, which ,
is, in fact, more than I have ever receiyed fof my services in the office I
hold. I would not be understood, as expressing the opinion, that the
allowance provided for the services of inspectbrs, as required by law, isbeyond an equivalent, but itis believed to exceed an adequate provision,
in many cases, for services perfofmed fiy them in other capacities.
I am unprepared to express an opinion in reply to your fburth inquiry,
as to the effect of the system upon the tra.de of thb:larger and smaller
ports, or whether it Would change of unsettle the, relative advantages
enjoyed by them under the existing system. I cannot conceive of any
such change to be produced by the operation. '
In reply to your fifth inquiiy, if it- be expedient to- limit the peiiod of
deposite, I am persuaded that,' as a general rule, it would be better to
limit the term, tb a peiiod of one year; should .the term be ib definite, it .
might ha.ppen that there might be unclaimed inerchandise, or merchan- ;
dise involving judicial.decision as to the right ownership, or other causes
of doubtful and disputed title, by which, in the first case, the Gbvernment wbuld be forever depriyed ofits. duties, cmd in the othef, the decisions might.be delayed until the articles would be depreciated below the
amount of duties. To this' general rule, there might be exceptions in
favor of certain specified articles—such • as wines, distilled spiiits, and
such others as improve and become mofe valuable by. time. Except as
. to such articles, it would rarely, if ever, occur {unless in the cases sta:ted)
that there would be any inducement or desire, by importers,, to keep
their goods-longer than .one yeaf on deposite.
x\s to the effect of ..the system upon the. reyenue accruing at this port, it
is the .current belief that it would produce .a considerably larger amount
of revenue than will be pbtained by the present systeni pf cash duties
on entry. '.
.'
. . . .
As to your seventh inquiry, of my"-views of the system generally, in
connection with cash duties," &c., it is ariswered, in part, by. my opinion
ofthe policy and practicabihty ofit. I am decidedly of opinion, that if
the system of cash duties is to be continued, some such accommodation
must be provided for the importers;. but my own opinion iiichries in
favor-ofthe former system of securing duties by bpnds, with good and
sufficient security, payable at short peribds, say two and fouf, or not
exceeding three and six months, from the dates' of impof tation. This
system is well understood;! affbrds the unporters an opportunity of disposing of their goods in time to aid their payments to the Government;
and it is beheyed .that failures of payinent of duty bonds have rarely
occurred since the credits have been reduced to the term of three and
six months; in no single instance has it occurred in this port., Perhaps
an improvement might, be made by authorizing the priricipal officers of



588

R E P O R T S OF T H E

[1842.

the- customs .to require secuiity by a deposite of so much of said goods
as might be necessaiy in lieu of personal security,-to be determined by
option ofthe officers, instead of that ofthe inspectors as heretofbre; and
further, by allowing a discount at .the rate of six per cent, per annuni on,
all payments of duties for any intermediate term within the period of
authorized credit. I find, by inquiry among the merchants, that none
but the largest capitalists - are iri favor of the. system of cash duties, payable- on entiy, while "the Importers generally are in favor of the credit
, sj^stem as heretofore; but if no credit can be albwed on the delivery, of
their goods, they deeiii it important that sbme provision should, be made
by which-they shall be relieved from payment of duties tothe- Government, until the sale of a portion of the articles, at least, on which the
duties are; exacted. They represent their unwillingness to receive conr-. '
signments in many cases, and therefore discourage their corresponderits
in sliipmeiits, which they would recommend if they can be relieved fromr
the obligation to pay the duties in advance of the sale of goods. This .
course affects the amount of revenue.
In recommending a general w"arehouse system, it may be necessary
toprovide for the transportation of gbods from the port of a-rrival to
the ports of their final destination, or such ports as the importers may
wish to send them to.for benefit of a better market; ptherwise they will
be deprived of some of the advantages of the system.": This would be
accomplished. by some similar formalities as are now prescribed on the.
exportation of merchandise fbr benefit of drawback, by which bonds and
security' woukl be required fbr double: the amount of duties, to be
cancelled .only by the production of a prpper certificate ofthe deposite of
the goods in.the custom-house stores at the port of destinatioii, andthe
paynient ofthe duties on the delivery .of them from the stores, either at
the port of importation or under such other arrangenient as .might be
provided.'
.
^
.
•
I am fully sensible of the iniperfect manner ^ in which I have herein
expressed my vague ideas on, this subject, and of the httle value of any
infbrmation I possess; but shall always, feel gratified by an "opportunity
to apply the extent of my feeble ability in aid of the accomplishment of ^
any useful public measure.
• • '
."
I have the honor to be, with very great fespect, sir, your mostobedient"servcant,
. • ' . . '
'
F . G A T E W OOD, Naval Offi^^^^^
"

Hon.

W A L T E R FORWARD.

'

- ^

CHARLESTON, i?e6'e?Ar 6, 1842. -

In answer to yours under date of the. 24th instant, I
beg leave respectfully to excuse my not promptly answering the same
from no other motive than tp hear the opinibn sof such.person s a s I'deem
wofthy of the same ; and will, with. extreme" deference, answer such
questions relating to that branch of this department in which I have been
for twenty-nine years-.
...
.* ,
•
.-,
• Question-one. Is it likely that safe;and commodious warehouses can be
HONO:RED S I R :




1842.]

S E C R E T A R Y OF T H E TREASURY.

589

procured without the expenditure of money by the Government in their
erection ?.
Answer. No; for I should suppose there would be great difficult}^ to
procure warehouses without the expenditure of nioliey.
Question two. Supposing that commodious warehouses can be procured
on lease by^ the Governinent, would the expense be reimbursed by the
amount of storage, received, and if not, is it likely thatthe deficiency in
the srnall -ports would be made up by the excess of the receipts fbr
storage in the larger ports? J n other words, assuniing that the privilege
of warehousing shall be universal, will it support itself withbut.burdening the re"veiiue ?
. . •
.'
• fi'
Answer. Safe and substantial warehouses can be procured, but npt imriiediately iri the vicinity of the-custom-house; and were I to recomniend,
I would prefer this; dividing the risk with the vaults of the custom-house.
Secondly: At the present prices of real estate, property suitable ca,n be
procured without any alteration for at-least one-half what the buildings
could'be erected.for, exclusive of lots and wharf property, as-well as a
building appropriate forthe storekeeper to. reside in,-(which, would be
extremely esseiitial.) . "
.'..'.
•
•'Question's. What • number" of additional officers, &c., &c., and theduties.of such officers.
•
"
'
.
•"^. Answer. It would only require two, if the storekeeper's residence was
occupied by him. The present storekeeper, whpse character stands
uririvalled, (twenty years'", experience .tells iiip^ so^) he might supervise
the upper, as well as our vaults, with one assistant in the upper, as well
as one in the vaults, the last being in a manner imniediately under the
eye of the suf veyor. The" assistant here could be procured at nearly onehalf what the upper one would need. Such officer could be procured
for $500'to;$l.jOOO per annum.
If the present tariff'is, continued there .will be, no" doubt, a great deal
of smuggling, arid will be practised in our smaller ports, for-these obvious
feasons: first, there is a greater, guard (or ought to be) iri the.lafger ports,
which causes "the smuggler to exercise this practice, knowing the lack of
experience, in the smaller ones. . Why is it that the traders between.
Cuba and "Charlestoii eriter their foreign cargoes in Key West, and bringto Charleston all of the most coastwise ? I -will answer: there is hardly
any of them but has given much perplexity,-night watching, .&c., .often
detected, b u t i n a small w a y ; arid from innuendoes, much smuggling is
effected at or iieaf Indian Key.
•.
- ,
Question 5. Is it expedient to.limit the period of deposite, &c.
Answer. The cash system,mo doubt, wpuld be the best,-if we. were
provided as those .countries are who carry this so successfully into effect.
But our port has not those facihties. Ouf - vaults are "very sniall; thousands and tens of thousands have been lost, not only frbm storage, but
• ffoni.propeity destroyed. At present I am obliged to keep two officers
employed in attending to themerchants at their stores, the key of which
I hold, and this is perhaps only.to examine, or a. retail sale of a keg,
quarter-cask, hogshead, or pipe; the store is then secured, and the keys
are hung up for another call. Whereas if we had our bwn, tliis p.rofit
arising from storage would not only-:pay the expenses,'fiut would, in my



590

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'

R E P O R T S OF T H E

[1842.

humble opinion, add to the revenue, but not under this tariff, for very
many of our importing merchants have declined importing this year. It
is well known that the merchants of this place are npt capitalists; niost'
of the trade is carried on by British or French, agents, and, like birds of
passage, if they can get nothing to do, they emigrate to some mo.re
convenient place to carry out, their plaris. Supposing that our collectpr
has gained all the information .from those competent, to advise, arid"
believing he.will answer satisfactorily to every question, I subscribe
myself, with the greatest respect, }^our obedient serva;nt,
'
T H O S . H. JERVEY, Surveyorport ofi Charleston.
Hon. W A L T E R FoRAvARD.

-

./

.

CHARLESTON, jOecemSer 7, 1842.

S I R : In reply to youf letter of the 24th ultimo, 1 have no hesitation in
expressing the opinion thatthe wafehouse system is desirable in connection with cash duties, and thatit would be an accommodation to the.
import business ofthe United States. .
.
First. In this port there is nb difficulty in renting safe and commpdious wai-ehouses without any expenditure for buildirig.
- Second. I do" not believe that thestofage would pay the rents if the
systeni is adopted indiscriminately, but that it would if confined, to the
principal.'ports of the country.
: .
Third. In Charleston one additibnal officer would be necessary.
There would be additional drayage and porterage..
^'
Fourth. The tendency of the sy.stem would be to concentrate business
and to favor the large ports; but it is not easy to anticipate the pp oration
" ofthe systein in this respect.
-: .;
Fifth. I think one year sufficient, arid that a longer time would' be
injudicious.
.
;
.
Sixth.. It would make but little difference in this pbrt at .preserit;
under an iinpfoved state. of trade it would be different. For the-next
year, if now adopted, the change would be unimp6rtaiit,arid the reventie;
but little affected.
,> - • .
Seventh. Of the expediency of cash duties I have no doubt. Whateyer
causes may have rendered a credit for-duties ^.esirable or expedierit
formerly, they no longer exist. The. regular American merchant is; able,
and for the most part willing, to pay his duties in cash. • The cash
systein. avoids* the risk of loss from non-payment'of duty bbnds; -it is
more simple; it prevents the foreigner ffoiii.trading on the credit'of the
Amefican Government;' it stops heavy imports of goo;ds, on foreign
accounts, and debars the foreign merchant or manufacturer -from thus
injuring,the regular hpme merchant and the country genef ally. •
'
- I have hitherto, in the absence of authority to'proc ure warehouses,
where storage became necessary, permitted the merchant to furnish his
own store, placing the.key in. the keepirig of the collectpr. .'Perhaps




1842.]

S E C R E T A R Y OF T H E TREASURY.

591

some discretionary power of this sort in the smaller ports might be better
than .renting stores, which might involve a heavy experiditure. .
Ihave the horior to remain, wiih great respect, your obedient servant,
J. J. GRAYSON, Collector.
I fully accord with the views and opinions ofthe Collector.
R O l & T . n O W A R D , Naval Ofiicer.

CUSTOM-HOUSE, COLLECTOR'S O F F I C E , ^ .

SAVANNAIJ, Decemher 1, 1842. '

S I R : I am in the receipt of your circular of the 24.th ultimo, and as
its very interesting and important contents may be brought to operate
upon-the best interests of the country, I feel great anxiety to ascertain
the views of this mercantile community, so that I may reply advisedly.
The course I have adopted may occasion a little more delay than I could
desire, as I.have to depend upon the movements of others. In the mean
time I shall be at work iri collecting such information as may be useful.
Enclosed I hand a copy of my letter to the Secretary ofthe Chamber of
Commerce of the city of Savannah. I understand at their meeting last
evening a comniittee was appointed tp report. The moment I am placed
in the possession ofthe same I wiU lose no time in forwarding it to you.
I am, sir, very respectfully, your obedient servant,'
H . HUNTER, Collector.
Hon.

W . FORWARD.

,

CusTOM-HousE,

COLLECTOR'S O F F I C E ,
SAVANNAH, iV(9?;em6er 30, 1842.

S I R : The accompanying circular I received by the mail this morniiig,
embraces questions of a nature so exclusively mercantile that I am desirous of advice from the merchants bf the. city; and as I observe a call
for a meeting of the Chamber of Commerce this evening, I take the
liberty of requesting you.will bring the subject to the notice of the
Chamber, and say that any information it may be pleased to communicate in relation thereto will be very acceptable and most. thankfully
received by your obedient servant,
H. HUNTER^ Collector.
CHARLES G R E E N , Esq.,

/

Secretary Chamber ofi Commerce, city ofi Savannah.

' '

.^

•

CUSTOM-HOUSE, COLLECTOR'S OFFICE,

'.
SAVANNAH, December 7, 1842.
SIR : Enclosed herewith I have the honor of handing the communica. tiori from the Chamber of Conimerce ofthe city of Savannah" alluded to
in my letter of the 30th ultimo, upon the subject of the warehousing
system as brought.under their notice'by your circular^bf the 24th ultimo.



592

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R E P O R T S OF T H E .

[1842.

I do not .accord in opinion with some bfthe views takeri by the Chamber
of Comm.erce. I am ofthe opinion'thatthe-warehousing system shpuld
be liinited to stores either owned or rented hy tlie Govefninent, and that
the time allowed for goods to remain should be placed as nearly upon a
footing as tQ credit, as was the case previous to cash duties being
required.
- .'-^.
' -.
'•
" .
"
- The do-cument a;lluded to refers you to me for a reply to the third
• questibn propoundecl in 5^o.ur circular, viz:
. ,
" What number pf addition.aloflScers would be necessary for .conduct.-' ing awarehouse systeni -with entire safety to the Government, affording
' at thesame time reasonable facilities'to-importers?"
• I am of the opinion that from the business habits of the gentlemen
npw in the eniploy of-the Gpveiiiment in this district; that the duty can
be divided aniong,them, and that until the imports incrccise no further aid
will be required.
. , . ' - . ..
•
.
In the hope that the answers embraced in the document furnisbed by
.the Chamber of Commerce, with ;such views as I have'submitted, ria}^
prove acceptable to the Department, I am, .with much respect, your
.obedient servant,
-JAMES,^HUNTER, CoZZeczJor.
H o n . W . FoRAVARD.
•

'

• ^

S A V A N N A H , C H A M ' B E R O F ' C O M M E R C E , i)6cmS(??; 7, 1842.

DEAR S I R : I h a v e thepleasure to transmit to you herewith the report
of the Committee appointed by the Chamber tp take into consideration
the circular subniitted to our -body by you 'from, the Honorable Walter
•Forward, Secretary of theT:reasury, on the subject of the "warehousing
S3^steni," which report, at the last'meeting of the Chamber, was unanimously confirmed and adopted; and I remain, dear sir, very respectfully, yours, , •
'.
\
C H A R L E S GREEl^, Secretary.
J A M E S H U N T E R , Esq., Cqllector.. ' \
•' . .
• • ^ '• .' :
'

•

-SAVANNAH, Decemher 5, 184'2. -

. The comniittee appointed - b y the Savarinah Chambef of Commerce
to take into consideration the circulaf of the Honprable Walter Forward,
Secretary of the Tf easury j .subinitted by James Hunter, Collector of
the port and district of Savannah, beg leave to repori upon the .questions
iri crder:
"
. . .
1st. Is it likely that safe and comrripdious warehouses can be procured
without the expenditure bf nipney by the Goverriment in their erection ?The conimittee beheve-that safe-and commodious warehouses cdn, if
needed, be procured without the expense.of erection by^rent or lease;
but under a well-digested warehousing system it "is fespectfully suggested that goods need not be warehoused solely in Goveriiment buildings ; they "might be placed in any fire-proof stofe which may be
designated by the importer, provided the security of the preniises be
niade apparent to the-;officers.of the revenue, distinct' Ipcks and fasten,ings being placed uponthe doors and wiridows by the •Goyernment "at.
the .expense of the importef. V • . " ' ; , " • .• .



1842.]

S E C R E T A R Y OF T H E TREASURY.

593-

2d. Supposing that commodious warehouses can be procured onlease^by the Governnient, would the expense be feimbufsed by the amount of
storage, received; and if npt, is it likely that the deficiency in the smaller
ports would be made up bj^ the excess ofthe receipts for stbrage in the
.larger ports? In other words, assuining that the pri.vile"ge of .warehous-^
ing be universal, will it support itself without burdenirig the revenue ?
Reply:. It will.
3d. What number-of additional officers would be necessary for conducting a Warehouse system with entire safety to the Govbrnmenti
afiording at the. same time-ireasbnable facilities to importers? •
The reply to this question the committee conceive the collector .best
able.to furnish, fi-om his--experience in the deta;ils in his department.
4th. What would be the effect of this system upon the trade of the
larger and. smaller ports? Would it change or unsettle the relative
advantages enjoyed b}^ them under the existing system?
'
The effect of the warehouse systerri'would be to give to the'lesser
ports a mpre equal division of the importing busines.^,' now o:f necessity
diverted'to the larger .ojies by reason of the la;rger cash capital there
"concentrated, as it wiU be probably conceded as a general-rule that
merelfants of larger means .are. seldom:, fbund established'iri the lesser
-pbrts, and no; merchants of Irinited means can, in the- present state of
cash dutie.s, .prbfitably cond.uct the importing business.
5th. Is it expedient to limit the period of deposite,' say.to one year,
the tiirie within which exportatiori for drawback was -a-llowed under our
early laws, or .should the period be indefinite?
The conimittee cpnceive that it is expedient to limit the period of
deposite to one year ori goods generally, and to two years upon certain
articles-—blankets plain,, and bagging for instance—as it sometimes hap- '
pens, that goods ma}^ remairi on hand two years without demand. 'As,"
for illustration, blankets are only given to negroes every second year;
the demand :for bagging runs one year upon the heav}^ qualities, and the
next upon the lighter ones; -aad bsnaburgs are one 5^ear preferred of
'cottpn, and the next of linen. A shorter limitation of deposite on such
articles than twp years, would operate against large and assorted.stocks;
of goods.
-• '
" '
,. .
6th. What will be-the e:ffect ofthe system upon the re venue, accruiiig.
at the port of Savannah in the year next following its adoption ? •
The comniittee believe that the-effeet of the ..wafehouse* system liporr
the trade of Savannah, even if carried immediately into effect, would'
.fail to elicit any marked improvement in the revenue before the winter of
1843, after which time a considerable accessibn.to it might be expected.
7th. You are requested to communicate your "views of the system,
generally, in connectiori with that of cash duties; 3^our reasons, if anyv
that may favor its. adoption, and your opinion'as to the advantages tliat
may attend it.
•"' •
'
:
Taken as.an abstract niea;su.re, the. cbmmittee beheve the c'onectionsof duties in cash, upon'the arrival of the goods,, to be felt by the entire
southern mercantile interest,"' as a, systern replete with.hardship arid in-i
convenience, its effects bei.n"g- to distress importers, and to compel them
to resort to the necessity of selling their goods imniediately on landing,
V O L . IV.—38. .



•

594

R E P O R T S OF T H E

•

[1842,

in order to raise money to pay the duties.; Its effects • are further to
depress the prices of goods, and to assign .the entire importing business
tothe northern and most westerly marts; and even there to concentrate
it in the hands of the few whose nieans enable them to monopolize importations, and to subject prices to unwholesome fiuctuations. To enjoy
the advantages of cash.duty and avoid its evils; to adopt its security
without its distress, the committee conceive the "warehouse systein"
should, beyond all doubt, be made its subsidiaiy measure. The pbvious
advantages .of this sj^stem may be'summed up in a few words":
1st. It would impart facilities to~ commerce without affecting the
security of the revenue.
2d. It would beneficially curtail the credit of tfade without desti-oying
them, as cash duties upon arrival do.
' .
3d. It would, compelling payment of duties at the time of sale^
moderately check importations,by confining them to those bouses whose
credit enables them to command facilities upon the paper sold for.
4tb. It would, if connected with an exportation system on bond, (as it'
undoubtedly should-be,) encourage the importation of such articles as
were not required immediately for domestic use or consumption, making
us an entrepot for foreign products, and inviting foreigners to our markets.
• 5tli. It would advance the interests of our merc.antile marine, giving
us much ofthe carrying trade, directly or indirectly, ofthe West Indies,
Texas, Mexico, and South America.
.
.
* To a cursory observer, the inachinery of the warehousiiig system, with
allits guards and checks, may appear cumbrous, and inapplicable to the
peculiar character of our commercial habits, but those whp have watched
them- closely in their opefation in Great Britain, are best assured that it
wants but an intimacy with the details,of the sys.tem, to be impressedwith the sagacity of its "'origination, the effectiveness of its provisibifs,
and its complete applicability to the conimerce of these States.
In reply to the request that practical views upon a warehousing, code
may be presented, the committee observe, that the general principles of
the English systein might be successfully adopted, avoiding its single evil
of the too great an extension of time allotted to the continuance of
imports in boiid—the term for tobacco, the committee believe, being six
years, and for all other goods, three, and at the expiration of that time,
febondirig is frequently, upon application, permitted. This is obviously
too long, as it encourages an accumulation of stock, and injures its
qualities.
^
The.main features of the warehouse system should require—
1st. Bonds to be taken upon the arrival of gppds*, for the payment of
d.uties,.so that, in the event of improper abstraction from the warehouses,
the rights of Government may be secured;
2d, All goods should .be duty paid for horne use, or cleared for exportation in.one or two years from the date of import, otherwise, to be sold'
at auction b}^ the collector of the. port, and the duties and storage charges
retained from the price .reahzed;; when all the duties are* paid, or the
goods exported, the bonds to be caricelled..
,
.
3d. Goods arriving, and .not designed to be.larided, should be admitted
to entry for exportation,.and either .retained on board until departure of



1842.]

S E C R E T A R Y OF T H E TREASURY.

595

the ship, or warehoused in the custom-house stores until that time, at the "
option of the importer.
4th. Reduction should be made from the duties on account of loss or
damage of goods, by fire, flood, or natural-waste, while in the warehouse.
5th. Removal, of goods under bond from a bonded warehouse in one
port, to a bonded warehouse in another, should be permitted. .
• 6th. Permission should be given to sort, separate, and repack, damaged
goods in store, in bond, under inspection of officers. '
The inciderital regulations, providing for distinct and roomy storage
of each invoice of goods. Government marks upon each package as warehoused, maximum amount of duties allowed to be paid at once, isolated
storage for goods of imflammable property, et cet.,. et cet, will present
themselves in cburse; and, in leaving the siibject, the conimittee entertain
the hope that a system, the pohcy and wisdom of which have been so
long and successfully tested in other countries, may be extended in liberal
application to the corrimerce of the United States.
G. B.LAiVIAR,
, Chairman ofi. Committee Savannah Chamber ofi Commerce,




INDEX,

A.
Alexandria city, the debt of, assumed by the Federal Government
'
273, 352, 357, 358* 371, 385, 483, 504, 630, 651
Allowances—seeFishing Vessels.
Appeal/the right of, to the Supreme Court should be allowed in cases involving an amount
of duty
....
617
Appropriations, detailed estimates of, for 1838.
. . . .123, 124
for 1840. ...
298, 299
for 1841..
.•.
,..390,391
Appropriations, in aggregate arid detail, made for 183?
.. <124 to 158
......
299 to 334
made in 1839
made in 1840'
.... . .391 to 424
Appropriations, in aggregate and detail, made by former acts of Congress—
' for the service of 1838.,
...123,158
for the service of 1839
..... '
181
for the service of 1840..
"...
298,334
for the service of 1841..
390, 424
existing, required for 1837 and former years, to be expended in 1 8 3 8 . . . , , 123,
-159 to 170
existing, required for 1839 and former years^ to be expended in 1840... . 298,
335 to 346
existing, required for 1840 and former years, to be expended in 1841
390,
425 to 436
suggestions in 1838 that prudence requires a reduction in the annual
186
which will probably be carried to the surplus fund in 1837. ,.123, 159 to 170
"
in 1839
298, 335 to 346
in 1840
390, 425 to 436
existing, not required for 1837, proposed to be applied to 1838.'. 123, 159 to 170
1839, proposed to be applied to 1840. .298, 335 to 346
1840, proposed to be applied to 1841. .390, 425 to 436
views" in 1837 in regard to the difficulty in paying the, and on the issue of
Treasury notes
,,,
..«*
7
a reduction in the* for the year 18.40 recommended, to prevent a deficit.
234
estimated amount of new, in 1 8 4 1 . . . . . . . . .
...o
358
the outstanding and unexpended in 1837, charged on the Treasury
3
the outstanding, unsatisfied at the end of the year 1837, estimated
. 91
the'outstanding, unsatisfied at the end of the year 1838, explanations as to
the
... .
<
180
the'amount'of, estimated to be uncalled for at the end of the year 1839... 235
the estimated, to be uncalled for at the end of 1840
a*
358
the amount of the, for 1837, to be applied to the service of 1838, without
reappropriation
„
91
the amount'of the, for 1838, applicable to "the service of 1839.
180
the atriount of the, for 1839, which will be applied to the service of 1840,
without reappropriation..
235
the amount of the, for 1840, which will be applied to the service of 1841,
without r e a p p r o p r i a t i o n e
*
<.
. 358




686

njTDEX.

Appropriations, the balance of, outstanding on the 1st of January and 4th of March, 1841.
a lessening of the, f<?r the service of 1841, recommended as a means to preserve a balance in the Treasury
.
beyond the estimates, views in 1837 in regard to the indefinite and the
outstanding.
,....„...„.,.. i i . 1
to pay the debt of the District of Columbia to Holland
.,..
,
Army.—Estimates, appropriations, and expenditures on account of the—see Military
Service.
Attorneys, United States, circular to, in 1837..
.....

448
361
0 1
91
36

B.
Balance in the Treasury 1st January, 1836, including trust funds. . . . . . .
88
1st January, 1837
.1, 89, 175, 605, 627
30th June, 1837...
3,441
1st January, 1838..
90, 91, 176, 178, 256, 627
1st January, 1839
175, 178, 231, 255, 256, 371, 629
1st January, 1840
.351, 371, 372, 437, 627
1st January, 1841..,
.438, 461, 462,. 605
4th of March, 1841
...
"
438, 439, 441, 486
1st of January, 1842.
, ..
.485, 598
IstofJanuary, 1843..,.,
"....'.'
487,599
1st of July, 1843
,
598, 600, 678
1st of October, 1843
,
„
601
1st of July, 1844 . .
..
667, 673, 680
nominal and actual, at the end of each year from 1837 to 1843. .626, 627
on the 31st December, 1836, exclusive of trust funds and outstanding warrants...... ...... . . . ..
.. , . , . . . . . "
627
Balances in the Treasury, views in 1837 in regard to the
• •• •
.91
views in 1838 on the policy of avoiding large.
184
unavailable
,
.178,'372, 599
Balances estimated to be in the Treasury on 31st December, 1838, and views in regard to". .93, 98
on the 1st January, 1839
177, 178
on the 31st December, 1839
.180, 232, 234
on the'31st December, 1840
234, 255, 352
on the"31st December,-1841
. .i
.:357, 358
on the 30th June, 1843
.
488
on the 30th June, 18.44
488
on the 1st July, 1845. ..
. . . . . .'.'. 669
on the 1st July, 1846
..........
^670
Balances of public money due by the late deposit banks, December 12, .1834
229
due the^United States—see Banks—see Bank United States—see
Bonds.
•
. . .449, 452
of public money subject to draft, 4th'March, 1841.
Balances, of appropriation outstanding on the 1st of January and 4th of March, 1841.
448
Bank capital, discount and issues, a cause of the financial embarrassment in 1836-57.
-30
Bank notes, not. receivable in payment of duties, &c.
,„.... u
.
.43, 47
circular from the Treasury Department in 1789, with regard to the receipt for
duties and transmission by mail of. . . . . . . . . . . . . . . . . .....
.
53
Treasury circular in 1790, in regard to the bearing of the collection law upon
;the receivability of, for public.dues..'
..„..,.
.. . . .
54
the circulation of, in 1837.
.....
103
.the conveniences of, when equivalent to s p e c i e . . . . . . . . . . . . . . . . . . . . . . . . . . . . 106
the effect of the. curtailment of the issues .of, in bringing about a resumption
of .specie payments.
..... „
. . . 190
act of. Congress of July 5, 1838, in relation to.
217
the exclusion of small, from circulation advocated in 1839..
• - . 252
Bank of the. United States, the amount of "the" bonds due by. the,
3, 234
concerning the restriction on the sale of the .bonds of the
182
the creation of a, recommended'in 1 8 4 1 . . . . . . . . . . . . . . .
447
bonds of the, outstanding and falling due to the Treasury in 1837,
1838,: 1839, 1840, and 1841. . . . . . . . . . . . . . v r „ " . " . . ' . . . .
455
receipt into the Treasury from the bonds due by the—
in 1837. , ...
;
„
90
1838
.
92, 176, 178, 256
1839.
v............
180
1840
.'..'
,.....:
351, 437
1841;.
..:
; ; . . . . . . . . . .438, 461, 462
the condition of the, in-1837.and 1 8 3 8 . . . . . . . . . . . .218, 219, 220, 221
warrants drawn on the
*.»........,...,...
61
in 1816 did not prevent revulsions-in trade, and finanpial embarrassments
368




INDEX.

687

Bank of the United States, views in 1841, in favor of-a, as a "fiscal agent-of the Government .-.
........
..........
. . . .445, 446
Banking, its conveniences, advantages to trade, &c..
.......
. . . . . . . . . . . 102
free, the preferable system of. .•„ . . . . . . .
369
Banking institutions, a reform in, suggested to the States in 1838
191
views in 1839 in regard to the condition of, generally, and the kind
of money receivable for public dues.
,. ..,
..
249
Banks, the deposit, views in 1837 in regard to the condition of, and to a settlement with
the former deposit. „ „
..
........ ... .17, 102
letter to the Executives of the States, with the postscript as to the ret/urn of the
transfers in case of <the nonpayment of the deposits by the.
..
51
Treasury circular to the deposit, discontinuing those which had .ceased to pay
specie for-their n o t e s . . ' . . . . . . . . . . . . „ , .
..
...
55
list of the deposit, discontinued under the act of June, 1836. . . . . . .
... .. ..
57
of deposit, list of, retained under the act of June, 1836,
...
58
(collectors of the customs and receivers of the public moneys made depositaries in
case of a suspension of specie, payments' by the. ,u,
...,..'...
. . . . . . . . 59
views in 1837 on the,circulation and ability of the, to resume specie payments... 103, 105
the deposits of Government funds unavailable for the service of 1838... „ . ..
.177, 178
the deposit, including the United States Bank and branches, the number and amount
of warrants drawn on the, in the year 1834.. .. .-..61
comparative condition of the, in certain particulars, in November, 1836, and in
March, May, July, and August,1837
...
. . , . , . 64
state of the accounts of the former and present, with the Treasurer of the United
State's.
.. . . . . . . . . . . . . . . .
65
statement of the condition of the former, on the 15th of August; 1837. . . . . . . . . . 70
Treasury circular of J^uly 3, 1837, to the former, urging the resumption of specie
86
p a y m e n t s . . . . . . . ....
,,-..
views in 1837 in regard to the availability of the balance of Government funds in
the coffers of the
........
91
recommendation, in 1837, that the notes of-local, specierpaying, only, be received for
lands
....
.. ..
.. .,. .. 25
views in, 1837 in regard to the, and the safekeeping of the public moneys
102
comparative statement of the condition of all the, in the United States, on and. near
the 1st of January, 1836, 1st January, 1837, and since the suspension of. specie
payments........
. . . ..
172
comparative condition of the, in fifteen States, before and since the suspension of
specie payments.
............. — . , , . . . . „ „
...........
173
the further credit.extended to the, and the ultimate and ready settlement by the, & c . . .97
views in 1838, in relation to the resumption of specie payments by the
188, 191
comparative statements of the condition of the, in the different divisions of the Union,
according to returns dated nearest January .1, 1837, and January 1, 1838. ..218, 222
views in 1839 in regard to the, in connection w;ith the safekeeping of the public
moneys.
,.. .. - , ;
245
the use of the public money by the, for discounts, unprofitable.
„...
192
concerning the system of special deposits with t h e . . . . . .
193
deposit, statement of the condition of the, on or near the 1st of November, 1838, &c. .225
losses by the .deposit, in 1834, small compared with those of 1837...
„
194
list of.general deposit, and. the amount in cash subject to draft, , in accordance to
returns received to ,1st December, 1 8 3 8 . . . . . . . . . . .
—
224
list of the late deposit, in which special deposits have been made,..&c., .and the
•amount ofspecial deposits subject to draft, 1st December, 1838
228
statement of balances due the United States, 10th November, 1834, from banks
formerly depositories of the. public money, with the credits to 'which they are
entitled for payments since that date, &c.
...
.....
. . .229
list of former deposit, which suspended specie payments, and gave bonds to. the
United States, under the act of 16th October-, 1837, and the amount of balances
due by them on said bonds on 3d December, 1838, &c... . ..
230
statement in 1839 of public moneys to the credit of Treasurer of the United States
in the two general d e p o s i t . . . . . . .
346
statement of the condition of the deposit, to the 20th November, 1-839..,
347
estimated payments into the Treasury in 1840, out of the moneys due by the former
deposit.. , . . . . . . .
.....
, , 351
available funds in the depositj in'1841. ,
....
357
"balances of the deposits with the, .prior to-the-suspension in .1837
, .451, 454
amount of .special deposits with the
., .
.....
.451, 454
debts due by the, in 1837 to ,1841, inclusive
....
455
lists of general-and special-deposit, in .1843
.•
„...
.^628
list of deposit, in 1844.
"
683
in the-District of Columbia, concerning the resumption of specie.payments by the.. 21
insolvent, Government funds in th.e,,unavailable. „ . . , . . . „ ;
91, 177, 178




688

njTDEX.

Beaver cloth, the prices of, in 1842. „ „ . „ . . « i . . .
, ..
. . . . . 508
Beef, cattle, • hides, &c., exported annually from the United States, from 1790 to 1838
inclusive, the value o f . . .
..
... . . . . .
287
statement of the |value of, exported' annually from the United'
States, from 1821 to 1842, inclusive; and of the countries to
which exported.
.
.645, 646, 647
Bibb, Secretary—see Finances.
Bonds due by the Bank of the United State's—see Bank of the United States.
Bonds for duties, concerning the payment c>f.......... , , . . „•.......
3
for duties, considerations in 1837 in regard to the postponement of the payment of..
4
circulars of the Secretary and Solicitor of the Treasury in regard to the postponement of the payment of..
. . . . I.
...........
. . . . . . . ... .33, 36
memorial of the New York merchants, in 1837, to the President, for the .stay of
the collection o f . . . . . .
. . . . . . J.
......
..
°
......
38
memorials of the Chambers of Commerce of Boston and New Orleans on the same
subject... .'
...I
. .
40,41
Treasury circulars to the Boston Chamber of Commerce and the Collector at .New
York, in regard to the kind of money receivable for, &c..... , u
,.43, 47
.memorial of the Chamber of Commerce of New York, August 28, 1837, asking
for a postponement of the payment of duty bonds
..
49
views in 1837 and 1838 in regard to1 the extension of the credit o n . , .
..
97, 190
Bounties and drawbacks, a modification of the, recommended in 1840.
..
..
....
360
on pickled fish exported, payments for, from 1821 to 1842.
, .,...
635
Bullion and specie—see Imports—see Exports.
Butter* cheese, &c., exported annually from the United States, from 1790 to 1838, inclusive, the value o f . . I
...
28 7
statement of the value of, exported annually from the United States,
from 1821 to 1842, and of the countries to which exported. .645, 646, 647
C.
Calico, imported and American, the prices of, in 1842
„„...,.-„.
508
Certificates, without interest, recommendation, in 1837, that, be issued and made receivable
v
for public dues., . . . . . . . .
...
..
.....
25
Clerks, submissions for the appointment of new. „ . . . . '
.• • 157
Clerks—see Customhouse.
Circulars—see Treasury Circulars.
Civil, diplomatic, and miscellaneous service—
estimates for 1838
- .123, 124, 138, 156, 159
estimates for 1839.
..
i" . . .
181,232
estimates for 1840
235,, 299, 331
estimates for 1841
;
.358, 390, 421, 440, 462
estimates for 1842
..
..
486
estimates for 1843
487, 601
estimates for 1844-'5.
..
..
.488,603
estimates for 1845-'6.
..
—
669
appropriations made in 1837.
..
..
124, 159
appropriations made in 1839.
.. ...
< .299, 331, 335
appropriations made in 1840
• .391, 421, 425
appropriations made in 1841
438
expenditures in 1837
'
109, 175
expenditures in 1838...!
» .. .177, 178,- 201, 256
expenditures in 1839
..
232,257, 371
expenditures in 1840 .
352, 373, 437
expenditures in 1841
.....
438, 462, 471
•expenditures in 1842
.486, 492, 620
expenditures in 1843-'4
600, 623, 678
expenditures in 1844-'5.
^ ..
668, 680
Coast Survey, the progress of the, &c
:
;.
.108, 199, 253, 675
Coffee and tea, duty on, recommended. . . . . . . . . . .
. . . -609, 616
the value <of, imported into the United States annually, from 1821 to
1842.
637
Coffee, the value of, imported into the United States from 1790 to 1838, inclusive. ..
276
Collection.of duties, statement of the expense of, annually, from -1821 to 1 8 4 2 . . . . . . . .
635
Collection law, extract from the report of the Secretary of the Treasury in 1790, touching
the bearing of the, upon the receivability of bank notes in payment of
duties..v.*.... .,.
..
•• • «•••
54
a revision of the, recommended
199
'Collector at New York, Treasury circulars-to, in 1837, in regard to the specie circular and
duty-bonds.,..'.
,
• • -33, 47
circular from the, in regard to the excessive supply of foreign
merchandise in 1842
507




INDEX.

5

Collector at Baltimore; in 1789, Treasury circular to the, in regard to the receipt and transmission by mail of bank notes
.,
53
•Collectors of the Customs, made depositaries of the public moneys received by them in
case of suspension of specie payments by the b a n k s . . .
59
to. receive Treasury drafts in payment of duties
6*8
continue to make deposits of public moneys in certain banks. 192
concerning the report of the ultimate losses qf public moneys by, 194
recommendation of collateral security from, as keepers of the
public moneys, and making any embezzlement of public
money by them a penal offence.
. . . . . . .195, 196
Treasury circulars to the, in .1838, in relation to the kind of
currency receivable in payment of public dues
215, 217
list of, and of receivers of the public moneys; having public
,moneys in their hands, on whom drafts have from time to
time been placed, and are intended to. be continued, for the
sums to the credit of the Treasury; showing, also, the balances in their hands subject to draft, conformable to returns
to December 3, 1838..
. . 227v
Treasury circular of July 14,1838, to the, 'exhorting them not
to use the public moneys for private gain, &c.
.
..
230
a reduction of, recommended in 1840.
..
..
364
Commissioner of Customs proposed in 1837 and 1838.
108, 109, 349
Compensation, the, to custom-house clerks. . .
..
617
•Commerce of the United States, views in 1839 in relation to the.
....
....
.. ..
233
the extent of the—see Imports—see Exports.
statistical view of the, from the year 1821 to 1842.
.. 634
Commerce, foreign, concerning the fluctuations in the.
, . ..
..
. ..
604
s
what constitutes .legitimate
367
•Constitutional currency—see Currency.
Cotton, over product of, and reduction of its price, cause of financial embarrassment in
1837
.28,95
the net profits of, in 1835 and 1836.
............
105
statement of the value of manufactured, imported annually into the United States
from 1790 to 1838, inclusive. ..
275
statement of the value of, exported annually from the United States from 1790 to
1838, inclusive
,,
285
statements of the value of, exported annually from the United States from 1821 to
1842, and of the countries to which exported. t .
645, 646, 647
Cottons, statements of the kinds and value of, imported into the United States annually
" from 1821 to 1842 .
636
the value of manufactures of, imported for the same periods., .
638
Credit, the Government, views in 1839 as to some stable means to preserve the
243
public, views on the necessity of permanent legislation to preserve the, against the
contingencies of a fluctuating trade.
.. .. . . . . 184
how preserved, &c., in 1840.
..
.354,355
the importance of its maintenance
..
490
views in 1844 on the importance of sustaining the public.
650
Credit, an excess of, always ends in revulsion..
367
Crockery ware, the value of, imported into the United States from 1790 to 1838 inclusive. 276
Currency, views in 1837 in regard to the constitutional, and the proper kind of, to be
received in payment of public dues, &c.
... — . . .
.21,98
Treasury circulars to -the Boston merchants and collector at New York in regard
to the kind of, to be received in payment of duties
.v.
.43, 47
circular in 1789 in regard to the kind of, receivable for duties...
......
53
kind of, in view of the collection law, in 1790 receivable in payment of public dues. 54
the, as afforded by the banks. ,.
..,„,
103
views in 1838 on the kind of, received for the public dues, &c..
.. ..
188
Treasury circulars of June 1 and July 6, 1838, to the collectors and receivers,
in relation to the kind of, to be received in payment of public dues.. . . . . .215, 217
views in 1839 on the condition of the banking institutions, and the kind of, ,
receivable for public dues
..
...
.......
249
advantages to'the, by the disuse of paper in paying public dues
—
363
Custom-house establishment, concerning t h e . . . . . . . , .. .. . . . . .
253^
bonds—-see Bonds.
clerks, practice of allowing compensation out of the revenue where the fees
are inadequate, &c., abolished.. ,
..
.. ..
617'
officers, concerning the restriction on the increase o f . . . . . . . . . . . . .
673
revision of the pay of, recommended in 1837...
.. - .
.109, 199
364
reduction of, recommended in 1840
responses of the various, of the United States, to Treasury circular
of November 24,1842, in regard to the warehouse system. .530 to 595'
VOL. I V . — 4 4 .




690

njTDEX.

Customs, Commissioner of, proposed in 1838 and 1837..".
....
. . . . . . . . . . .108,199, 34$
Customs, receipts from, estimated for, and ascertained—
In 1836.,
..
183 7
2, 90, 175
183 8
'
92, 176, 178, 256
1839.
...
.180,231,371
184 0
234, 351, 437
184 1
357, 438, 439, 440, 456, 461, 462
184 2
442, 456, 463, 485, 620, 6,03
1843-' 4
456, 487, 488, 600, 623, 667, 678, 680
1844-' 5
602, 667, 678
1845-'6..
669
Customs, receipts from, from 1st January, 1816, to 31st December, 1836, inclusive. .,
459
from 1st January, 1837, to 31st December, 1840.
..
460
from 1st January, 1837, to 30th September, 1843
627
a change of duties recommended in 1841, and an increased revenue therefrom... 442
estimate of the amount which will be. received from, in the last Quarter of 1841,
and each of the two succeeding years, under a modification of the tariff,. — .. 466
views in regard to the receipts from, in 1842.
..
..
..
.463, 603
estimated receipts from—see Estimates.
D.
Defalcations,, report in 1838 of the probable losses of the'public funds by receivers and collectors.
..
., . . . . . .
194
concerning the list of officers reported as standing on the books of the Treasury, 12th October, 1837, as defaulters.
.. ,
..
.. 195
collateral security from collectors and receivers -and other depositaries, and
attachment of penalty to prevent.. . . . . . .
..
195, 196
concerning checks and securities and penal enactments against.
, , .252, 363
the losses by individual
. ..
. . ..
.r..366, 444
the, by banks, as keepers of thp public moneys
.—
......
445
congratulations in 1843 that there are no, by officers of the Government.. .
618
Deficiency in the Treasury, apprehended.
..
..
... .
3
apprehended at the close of the year 1840, the amount o f . . .. 234
views in 1839 on some permanent safeguards to prevent, & c . . 243
concerning a provident fund to meet a
. 252
a modification of the tariff recommended in 1840 to prevent a. 362.
to be provided for in 1842, and views in regard t h e r e t o . . . . . . . . 439,
440, 462, 463 , 464, 469
amount of, 31st December, 1842, and views in regard thereto, 487,488
amount of, on the 1st January, 1842
...
.. . . .
598
probable, at the end of the fiscal year 1843-'4.
.'. 602
probable, at the end of the fiscal year 1844-'5.
..,
603
the, how supplied.
./
,
. 605
views in 1843 as to provisions for meeting, in the revenue-.
608
Deposit act of 23d June, 1836, an act to modify the.
217
Deposits, of the public moneys with the banks, views in 1837 and 1838 in regard t o . , . 10, 17, 192
letter to the Executives of the States, with the' postscript as to the return of the
transfers in case of non-payment of t h e . . . . . , . . '
.....
..
.
51
Treasury circular discontinuing the, to such banks as had suspended specie payments
..
55
unavoidable
91,177, .178, 357, 372, 627
with the banks, considerations in relation to a system of special. .
193
with the States, in 1837
,
..."
..
„ . 1.1, 3, 30
considerations touching obstacles in the way of transferring the last instalment
of, to the. States. ..
..
5
views in 1837in regard to the extent and availability of the, &c
...
90, 97
unavailable for the service of 1838
.. . .
.177, 178
the Secretary does not anticipate that there will be any surplus inNthe Treasury
1st January, 1839, to deposit under the act of June, 1836.. ... —
181
the obligation to deposit with the States any surplus, not a debt due the States, 181
further views in 1839, on the impracticability of making available the, and the
legislation of Congress on the subject
:
184
concerning the.
..
....
253
the aggregate amount of
..
. .. u . 627
. (For further information and views in regard to, see Banks—see Public Moneys.)
.'Deposits, public,.interest on, from 1837 to 1841
..
455,
Deposits in the Mint—see Mint.
Depositories, views in 1837 on the propriety of appointing general. .. . .. . . . . . . . 107
general, under the act of 4th July, 1840
^ ..
.449, 452
selection of certain, in 1844.
674




INDEX.

691

Diplomatic service—see Foreign Intercourse.
Disbursing officers, views in 1840 in regard to, &c
363
Discounts, the use.of the public moneys for, unprofitable and injurious to the banks and
borrowers.. ..
,, ......
...,„, 192
District of Columbia, amount of debts of the cities of the, assumed by the Federal Government. 179
payments on the, and remarks in regard to the debt of
273,
352, 353, 357, 358, 371, 385, 483, 504, 630, 651
•
32
Documents, list of, appended to the Secretary's report in 1837
Domestic produce and manufacture, value of annual exports of, from 1821 to 1843 inclusive. 632
views in 1840 on the exports of, for a series of years. 355
statement of the value of the annual exports of, from
1821.to 1842.. .
....
634
> statements of the value of certain articles of, exported
annually from 1821 to 1842, and exhibiting the countries to which they were exported..
., .645, 646, 637
value of exports of, in 1844
683
exports of, from 1834 to 1840, the value of, 15 per cent.
added
...
457
statement of +he value of, reexported annually from
1821 to 1842
.631, 632, 645, 646, 647
exports of, from 1790 to 1838.
.285, 287
See Exports.
Donations for local objects should be forborne, recommendation in 1838 that.. .,.
187
Drafts in hands of disbursing officers saleable for specie alone.
363
Drawback paid on foreign merchandise, domestic refined sugar, and domestic distilled
spirits, annually, from 1821 to 1842. ,.
635
Drawback, the inequalities of the, on sugar and molasses, and necessity of legal provisions
to correct..
., ...
. 442
a retention of a larger percentage of, recommended .
. ..
611
Drawbacks, views in 1840, concerning..
.354, 360
Dues, the money receivable for—see/Public Dues.
Duties, the amount of, collected annually—see Revenue—see Receipts—see Imports—see
Public Dues.
the bonds for—see Bonds.
views in 1837, concerning the extension of credit on
..
97
the receipts from, in 1838, and the estimated, for 1839.
183
how estimated
. . . . . . . . . . . . . . . . . . 183
under protest, concerning the mode of keeping and repaying..
200
a modified duty of 20 per cent; ad valorem, recommended in 1841.
442
increase of, recommended in 1841
...,
..
, 469
the decline in the importations in 1842, not attributable to the system of duties.
490
the largest importation under the highest rate of
.. 604
any change in the .rate of, not likely to improve the revenue. ...... , . , . . . , . . 6 0 9
609, 616
•on tea and coffee urged
on tonnage and light money recommended to be applied to hospital purposes.. .610, 616
transit, on imported merchandise, &c., suggested.
,
.611,616
the amount of, on merchandise from 1837 to 1843.
626
the amount of, collected on foreign .merchandise from 1821 to 1842.
631
amount of, which accrued annually upon imported merchandise, from 1821 to 1842. 633
statement of the amount of, on merchandise, tonnage,'' light money, passports, &c.,
annually from 1821 to 1842 inclusive . .
635
expense, of collection annually from 1821 to 1842 inclusive
635
statement of, ad valorem and specific, upon manufactures of iron and steel imported
into the United States annually from 1821 to 1842 inclusive
641
their effect upon importations and the prices' of merchandise, &c
662
the average yield of, &c., under the act of 1842.
671
of articles imported during the nine months ending 30th June, 1843, the duty on
which exceeded 35 per cent, on the average wholesale market value of such
articles.... ..
681
gross, which accrued in the fiscal year 1844.
683
Duty, the value of merchandise imported from 1834 to 1839, both inclusive, free of, paying
aa volorem, and paying specific
274
E.
Embarrassments—see Financial.
Estimates of receipts into the Treasury from all sources and of all expenditure for all
objects—
for 1837
2,3,90
for 1838 .
92, 93, 123, 124, 176, 177, 178
for 1839
180, 181, 231, 232
for 1840
234, 235,298,299,351, 352




692

njTDEX.

Estimates of receipts into the Treasury from all sources and of all -expe'ndittlre for alf
o bj ects<— Continued.
for 1841. ..
.....
357, 358, .390, 391, 439, 440, 456 * 462
for 1842.
.. .. ..
,,.,......;.,.:...
442,463,485,486,598
for 1843
..
„.......
487, 599
for 1843-'4. / .
..' .. '
..487, 488, 600, 601
for 1844-'5. . . , , ,
,..
..602,667,668for 1845-'6. . , .
.,.,..
66$
explanatory remarks in 1837 on the, for 1838,
99, 101, 123, 124
f . . . . . . ,.„
explanations in 1838 of the, for 1839, and suggestions on the mode of meeting fluctuations
......
-182
in them, .
of 1839, .on an economical basis.
*«.. / . . . . . . 185views in 1839 in regard to the estimates of receipts for 1840
.....
.235, 236explanations in 1839 of the estimates as to th.e expenditures and of some further reductions in them..
237
viejvs in 1840, in regard to the, for 1841. ,.
.....
356, 357
explanations in 1841, of the, for 1842. .,„ ..
463,487,358,359.390, 442
.views in 1842 of the estimate of 1843...,..........
.. .
488
views in 1843 of the estimates .of 1844-'5.
..
......
.„..,..,..
603
views in 1844 of the estimates of 1845-'6
. . . . . . ... . . „ . . . „
670
of appropriations, in aggregate and detail, for 1838.
123,. 124
of appropriations for 1840. . . .
..
...
.235, 298,- 299
of appropriations for 1 8 4 1 . . . . .
.:
......
.358, 390, 391
statements .under the act of May 1, 1820, accompanying the a n n u a l . . . . . . . . .159, 335, 425
of the duties on the average value of imports, from the 30th of September, 1834 to 1840
inclusive
. . . ... . ...
....................................
. . . . . 4§8
Ewing, Thomas, Secretary of the Treasury-^see Finances.
Exchanges, domestic and.foreign, views in 1838.on the good.condition of the... .„,
. .190, 191
Expenditures of the Government for all objects, estimated for and ascertained, in aggregate
and in detail, in—
,89
1836.
lOOU . ..
..
..
u
..Go'
183 7
90, 109, 175
183 8
..
...
93,177,178,201,256
183 9
180,181,232,257,371
18.40
:
235, 352,373, 437
1841. . . . .
...
.358,.438, 439,440, 448, 462, 471, 599
184 2
....
, , .,
463, .486, 492, 599, 620
1843
..
.487, 599, 623
1843-'4.
„
..
.. ..
.48, 600., 601, 667, 678
1844-'5 i
...
.'..
.... '
.603,668,680
1845--6 .
. ...
669
Expenditures, views in 1837 in regard to the estimates of, for 183.8.
. . . . . . 9 4 , 101
and revenue for 1837, further explanation as to the effect upon them by laws
passed at the special session in 1837.
. . . . . . . . . . 96
prediction in 1837 that on certain contingencies the, can be re.d.uce.d to
$17,000,00.0., .and views why former predictions of reduction were not realized
....
"
./
101
views in 1838 in regard to the fluctuations-in the.
.182, 184, 185
yiews in 1838 on a reduction of the annual to meet the diminished revenue
apprehended in consequence of the gradual reductions in the tariff,.... .185, 187
views, in 1839 why the expenditures in 1,840; will be les.s.than those of the
previous year, and why they should not be more than $18,000,000
237,
238,252
general yiews in 1839 in regard to the causes of increase in the. ..... . . . . 239
considerations in 1839 as to some permanent safeguard under fluctuations in
receipts and.
,..
.,-......
. . . . . . . . . . . . . . .242, 252
proposition for a reduction of.
„. 252
general views in 1840 in regard to, and for a reduction of t h e . . . . . . . . . . . , 366
exceeded .the r.ev.enu.e, and how, and the necessity of early regulation to prevent a further augmentation..,, ,.. , , . . . . . . . . . . „ „ . . . . . . , „ „.. . . „. . . .441, 442
excess of, oyer revenues,in 1842. ....
599
views in 1843 in regard to a diminution .of the. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 605
views in 1844 against extravagance in
.. .. 662
average rate of, for certain years, exclusive of the public debt.
605
exclusive of trust funds, loans, and Treasury notes, from 1816 to 1836, and
from 1st January, 1837, .to 30th D.ecember, 1840
.459,460
average annual expenditures from 1816 to' 1836, and from 1836 to 1840. .459, 460
excess of average annual expenditure for current expenses orver receipts
460
.statement of the'annual expenditures pn all accounts, from January 1, 1837,
s to. September. 30, 1843*.
627




INDEX.

693

.Expenditures, an account of the principal and interest of the public debt existing before
1837, between January 1, 1837, and September 30", 1843, and for interest
....
626, 627
on loans and Treasury notes from 1831 to 1843.
see Miscellaneous Expenditures—see Treasury Notes—see Estimates—see Public
Debt—see Naval Service—see Foreign Intercourse.
for the Jlrmy, see Military Service.
Expenses' of Governm-ent, views in 1843 in regard to a reduction in the.. . " . . . . . . „ , . . , 607
of collecting the revenue—see Collection.
see' Expenditures.
Explosions—see Steam-boilers.
Exports, in 1837, ascertained and estimated, and views in regard to'.
94
statement'of the value of, during the years ending 30th September, 1836—'37.,.... 171
value of, during the commercial year ending September 30,1838.
181, 214
value' of, during the commercial year ending 30th September, 1839, and views in
relation to the amount, &,c.} of.
,
233
•statement of the value- of imports and, during the years 1834, 1835, 1836, 1837,
1838, and 1839.
'
...
274
•statement of the value of annual, domestic arid foreign, from the United States,
from 1790 to 1838 inclusive. A
•
'
285
statement exhibiting the States from which the annual, from 1790 to 1838 were
made', send the value' of, from each State, &c..
287
countries to which the annual,'from the United States were made from 1790 to
1838 inclusive, and the annual value of, to each c o u n t r y . . . « ,
291
views in 1839 in regard to past imports and, of the United States
. . . . . . 294
iiri 1840, the amount and peculiarities of, showing an excess over the imports. . 354
views in 1840 on the, of domestic products for a series of years
.355
statement exhibiting the value of imports and, annually, from 1791 to 1840 inclusive,
and the excess in either case for the same period
. 387
value of, and imports during each presidency, from Mr. Monroe's second term to
Mr. Van Buren's, inclusive.
..
..
..
388
of bullion and specie during the year ending 30th September', 1838
224
of bvllion and specie annually from 1790 to" 1838. . , . . :
286
average value of, for six years, &c., &c
.,, , . .
. . . . . 456
o f domestic' and foreign produce from-1834 to 1840, the value of 15 per cent, added. 457
value of,- during the" year ending 30th September, 184&
505
value of foreign merchandise exported annually from 1821 to 1841.
506
statement of the value of, of domestic produce and manufacture, and" of foreign
merchandise reexported- annually, from 1821 to 1842.......
631, 632
•statistical view of the commerce-of the United States, exhibiting the value of imports and, annually,, from 1821 to 1842
'
634
•statements-of the-value-of certain articles of domestic produce and manufacture,
and of bullion and f^pecie exported annually, from 1821 to 1842 inclusive, and
the countries to* which exported..
645, 646, 647
statement exhibiting the value of, during the year ending 30th June, 1844...,
683
F.
Fees, the surplus, of clerks of district and circuit courts, concerning.,
..
607
Finances, in 1837; reports' of Mr. Woodbury on the state of the Government
.1, 89
1838; report of Mr.' Woodbury on the state of the
175
1839, report of Mr. Woodbury on the state of the.. .
.. ...
231
1840, report of Mr. Woodbury on the state of the
' . . , . , 351
1841, report of Mr. Ewing on the state- of the.
.. . . .. ..
437
1841, report of Mr. Forward on the state of the.
.., ..
;. .. .. .. 461
1842, report of Mr. Forward on the state of the". .*
485
1843-^4, report of'Mr. Spencer on the state of the. .
597
1844-'5, report of Mr. Bibb on the state of the.
..
649
of the Government, 'recommendation in 1837 of certain legal provisions for the
1 pro'p'er'administration of the...
..
"
.
. . . .. . . , . . 107
touching the recommendation of permanent measures to meet any fluctuation in
the;,;
'
183
Financial embarrassment, views in 1837 and 1&38 in regard to some general causes of,
and remedies for. , , . . . . . . . . .
,..-...
. . . .28,184
the excess of importation of foreign merchandise' over the exports one great cause o f . . . . . .
, . ..
233
legislation recommended in 1840 to prevent
355
Financial operations of the Government, general views in 1840 in regard to the. ..
365
Fiscal year, alteration in the, proposed.
.,
. . . .
.199, 349
the change in the
....
. . . . 597
Fish; exported annually from-the United States from 1790 to 1825, inclusive,.the value of. 286
exported annually from the United- States, from 1821- to 1842, inclusive, the value of.. 645
Fishing vessels, allowances to, annually, from 1821 to 1842. . . . . . . . .
635




694

njTDEX.

Flannel, American, the price of, in 1 8 4 2 . . . . . .
...... — , , .
^ SOS1
Flax and hemp, statement of the value of manufactures of, imported into the United States
annually, from^l821 to 1842, inclusive
640
Flax—see Linens.
Flour, exported annually from the. United States from 1790 to 1838,. inclusive, the value of. 286
statement of the value of, exported annually from the United States, from 1821 to
1842, and of the countries to which exported.
..
,
,....645, 646, 647.
Fluctuation in receipts and expenditures—see Finances.
Foreign intercourse, estimates for 1838 for.
..
.123, 144, 156, 159, 177
181, 232
estimates for 1839 for.
estimates for 1840 for
298, 235, 322, 332
estimates for 1841 for
358, 390, 413, 422, 440, 462
estimates for 1842 for.
„
..
486
estimates for 1843 for
i.487, 601
estimates for 1844-'5 for
488, 603.
estimates forJ^S-'G for
669'
appropriations made in 1837 for.,
..
• -144, 159'
appropriations made in 1839 for. ...' ... :
299, 322, 335;
appropriations made in 1840 for. „. ..... ... .. . . . . . . . . . . . . ,
.413, 42£
appropriations made in 1841 f o r . . . . . . . .
438;
expenditures in 1837-on account'of.
..
. . . . . . . . 109, 175expenditures in 1838 on account of
178, 201, 256-'
,
.232, 257, 371
expenditures in 1839 on account of. . ..
expenditures in 184.0 on. account of.
..............
352, 373, 437
expenditures in 1841 on account of.
..
.
462, 471
expenditures in 1842 on account of. .........
... u . . . . . . . . . .486, 492, 620
expenditures in 1843-'4 on account of.
. ...600, 623, 678
expenditures in 184.4-'5 on account o f . . . . . ;
....
.668, 680
Fortifications,, a reduction of appropriations for, recommended in 1838.,
—
.. • 187
estimates for 1838 for
148
estimates for 1839 for
A
181, 232
sestimates for 1840 for
..
..
235, 298, 326
estimates for 1841 for.
.358, 390., 416, 440, 462
estimates for 1842 for
486
estimates for 1843 f o r . . . . . . . .
..
..
'
487,601
estimates for 1844-'5 for.
..
.488, 60$
estimates for 1845-'6 for
...
'..
.........
. . . . . . . . 670'
appropriations made in 1837 for..
~
....148, 164
appropriations made in 1839 for
,..;...
..
326, 339'
appropriations made in 1840 for.
. . . . . „ . - . . .......
.. .417, 429"
appropriations made in 1841 for
; .. ..
. . . .
.. . .438, 439s
expenditures in 1837 forV
.. ,.
..
.....
175
expenditures in 1838 for
.177, 202, 25G
expenditures in 1839' for.
..'.232, 258, 371
expenditures in 1840 for.
.352, 374, 437
expenditures in 1841 f o r . . .
-.. .438, 462, 472
expenditures.in 1842for.. . .
..
..486, 492, 621
expenditures in 1843-'4 for
'
„ r.
624, 679
expenditures in 1844-'5 for.
..
..
.. .....
..
.668,^680
Forward, Walter, Secretary of the Treasury—see Finances.
France, the sixth instalment due from, to the United States, paid...
... ..
199'
the interest on the first four instalments of the indemnity d u e b y . . . ......
..
253*
Funds—see Trust Funds.
public, unavailable..
»
.91, 177, 178, 372, 62T
G.
General Land Office, concerning t h e . . . . . ..
253
the operations of the, in 1840, concerning
. ..
364
the operations- of the—see Public Lands.
Georgetown, the debt of, assumed b y the Federal Government...
-179, 273, 385payments on said debt—see District of Columbia.
Grain and flour, views in 1837 touching the price of, their value, and the- quantity
imported and exported, and their bearing upon the national finances and the stability of
trade
.,
...
95
Great Britain, the warehouse system of—see Warehouse system.
H.
Harbors and rivers, the improvement of—
estimates for 1838
estimates for 1839.
estimates for 1840.




A

148
181,232, 371
235,, 298

INDEX.

695

Harbors and rivers, the improvement of—Continued:
appropriations for 1837
..
.—
.148, 164
appropriations for 1839
..
..
..
..
339
appropriations for 1840
..
,..
. . .. 432
appropriations for 1841. . , . „ „
.,
439
expenditures in 1837.. .. .,
.
175
•expenditures in 1838
.187, 202, 256
expenditures in 1839
232, 258
expenditures in 1840.
;
..
.352, 374
expenditures in 1842 . . .
..
621
expenditui-es in 1843-'4
, ..
.624, 679
Hemp, the value of, imported into the United States from 1790 to 1800, inclusive.
277
clean Russia, the price of, in 1842.,,
507
imported into the United States annually, from 1821 to 1842, the value of manufactures of
o.....'.
,
..
..
636
and cordage imported into the United' States annually from 1821 to 1842, statements
of the value of.
637,642
and flax, statement of the value of manufactures of, imported into the United States
annually from 1821 to 1842
640
Holland, remarks in 1837 in regard to the outstanding appropriation under the act of May
20, 1836, to pay the debt due by the District of Columbia.
91
the debt due—see District of Columbia.
Home market, the creation of a, recommended in 1841.
..
,. . . . . . .
468
Home valuation under the tariff of 1833
..
465
I.
Importations of foreign goods, the excessive, a cause of financial embarrassments in J 837.
29
how affected by the expansions and contractions of the currency
...
., . ..
236
Imports^ the value of, in 1837, and views in regard to the diminution of.
94
views, in 1837, in "regard to the fluctuations in, caused by restrictive legislation, &c. 100
statement of the value of, during the years ending 30th September, 1836 and
1837:
171
the value of, during the commercial year ending 30th September, 1838. . . . ..182, 214
the value of the, during the commercial year ending 30th September, 1839, and
views in relation to the amount, &c.,, of
— .......
, , .. „ „ . .
233
the effects of the excess of, over the exports, treated of.
.,
233
.statement exhibiting the value of, and exports during the years 1834, 1835, 1836,
1837, 1838, and 1839.
274
statement of the quantity-, kind, and value of imports into the United States, from
the 1st October, 1789., to the, 30th September, 1838, and the value of those
retained in the country.;.. ..«,
....
.
„275
•statement showing from what countries the imports into the United States, from
1790 to 1838, inclusive, were derived, and into what States they were entered,
and the value in each case.
..
. . . . <.
278, 281
views in 1839 in regard to the past, and exports.
........
..
.,
294
in 1840, the amount and peculiarities of, &c.,
...
.354, 367
statement of the annual value of, and exports, from 1791 to 1840, inclusive, and
...
387
the excess of imports and of exports annually, for the same period.
value of exports and, during each presidency, from Mr. Monroe's second term
to Mr. Van Buren's, inclusive.
..
..
..
..
..
..,;
..
388
average value of, for six years..
...
„
.,
, .. 456
from 1834 to 1840, and value thereof.
....
457
estimate of duties on the average value of, from 1834 to 1840, inclusive.
458
of bullion and specie from 182i to 1842
..
, .636, 645
•of bullion and specie during the year ending 30th September, 1838.
224
of bullion'and specie from 1790 to 1838. ..
277
of bullion and specie from 1834 to 1840
., 458
the decline in the, in 1842, not attributable to our system of duties
490
the value of, during the years ending 30th September, 1840, 1841, and 1842.
505
statements of the value of foreign merchandise imported , &c., annually, from 1821
to 1843, and the amount of duties accruing thereon
....
..
.631,633
statistical view of the commerce of the United States,- exhibiting the value of exports
and., annually, from 1821.to 1842. . . . ' . .
, ..
.,
......
634'
statements of the value of the principal articles of merchandise imported into the
United States annually, from 1821 to 1842.
636, 637
statements exhibiting the value of manufactures of cotton and wool, flax and
hemp, iron and steel, hemp and cordage^imported from 1821 to 1842, inclusive, 638,
639, 640, 641, 642
statement of the'value of articles imported into the United States, designating the
countries from which received, annually, from 1821 to 1842, inclusive
643, 644




696

njTDEX.

Imports, statement of articles imported during nine months ending June, 1843, the duty on
which exceeded thirty-fiye per cent, on the average wholesale market value of
... . .
.,.
681
such articles.
...
statement of the value of, and exports during the year ending 30th June, 1844... 683
Indemnities—see France—see Naples.
Independent Treasury, views in 1837 and 1838 in favor of an. , . . . .
10, 106, 198
views in 1838 in regard to the operations of the. .,
,-...
192
views in 1840 in regard to the operations of the
362
views in 1841 against the, and against individual custodians of the
public moneys, and in favor of the repeal of the
..
444
Indian affairs,, remarks in 1840 in regard to.
....
366
Inscriptions, Spanish, concerning the payment of. , . .
......
108
Insolvent banks, Government funds unavailable in the—see Banks.
Insolvent debtors, extension of the acts of Congress for the relief of, proposed
. . . 350
: Internal improvements by the Federal Government, reductions in appropriations for,
recommended
..
..
..
.......
187
Intercourse—see Foreign Intercourse.
Iron and steel, the value of, imported, into the United States from 1790 to 1838 inclusive... 276
imported into the United States annually from 1821 to 1842, the value of
manufactures of.
..
,
......
..
. . . . o 636
manufactured and unmanufactured, statement of the value of, imported into
the "United States annually from 1821 to 1842. „•„.,...;.,.•
641
Russia, bar, the price of, in 1842.
'
..,,....,.
507
Judicial condemnation of goods, the expanse of
..
..
... 607
L.
Land laws, as to any modification of the.
.. „
608"
Lands, public, receipts from the sale of, &c.—see Public Lands—-see General Land Office.
Lead,.imported into the United States annually from. 1821 to 1842, the value of
637
the value of, imported into the United States from 1790 to 1838 inclusive.
277
Linens, the value of, imported into the United States from 1790 to 1838 inclusive..
277
and the manufactures of flax, imported into the United States annually from 1821
to 1842, the'value of. . ...
636
Light money—see Tonnage and.
Light-house establishment, recommendation in 1838 of a reduction of appropriations for. ..186, 187
concerning the.
..
. .. •'.
...
253
Light-houses, on a part of the1 Atlantic coast, concerning proper sites for
......
108
concerning.
...
..•„„..
199
Loans, to supply the Treasury—see Treasury Notes.
per acts of 21st July, 1841," of 15th April, 1842, and of 3d of March, 1843, receipts
from, estimated and actual, in 1841. ..
461, 470
in 1842
.485, 486, 491, 599, 620
in 1843
. .487, 600, 623
in 1843-'4...
.... .
667, 678
statement of receipts from, from January 1, 1837, to September 30, 1843. .
626
expenditures on account of the, of 1841, 1842, and 1843—
in 1841
462, 482, 627
in 1842
. .486, 502, 599, 622, 627
in 1843...
487, 600, 625, 627
in 1843—'4
. . „ . . \ . .488, 602, 627, 680
in 1844-'5
.. .603, 627, 668, 680
in 1845-'6
..
670
statement in 1842 of the amo.unt due on the-, of 1841-'2, the, former redeemable 1st
January, 1844, and the latter the 1st of January, 1863. . . .
504
statement of the payments from January 3, 1837, to September 30-, 1843^ and of
interest on account of the. ,.
., — . . .626, 627
statement of persons, to whom was awarded the loan of 1843, the terms of acceptance, &c., and of the offers not.accepted, &c.
.. ..
629
statement, December 1, 1843, of amount of outstanding., ..
..
630
statements in 1844 of the indebtedness of the United States on account of. .652, 676, 677
recommended in 1841. . . . .
.....
,,
., .•> ..*..
,. , .443, 444
views as to the anticipated receipts from, in- 1842'
463
to make the late loan available, an extension of time-recommended. . .-. . . .
464
concerning the.
..
,,..,.,
..
489
a new loan recommended in 1843 to meet a deficit. „ „
606
considerations in. 1843 in regard, to the loan authorized by the act of March, 1843.. 613
views in 1844.in regard to the interest on the-, and the payment of the.
.660, 661
Losses, of the public money, views in 1839 in regard'to.
. . . . . ...246, 247
Lumber^ exported annually from,the United States from 1790 to 1838 inclusive, the value
of286
exported annually, from the United States from 1821 to 1842 inclusive; the value of. 645




INDEX.

697

M.
Manufacture, domestic, statement of the value of the annual exports of, from 1821 to 18'42. 632
Manufactures, the value of certain, imported into the United States annually from 1821 to
1842. . . . . . . . .
..... . . , , . . . .
...
,, ,.
636
statements exhibiting the value of, of cotton and wool, flax and hemp, iron
and steel, hemp and-cordage,^ imported from 1821 to 1842 inclusive....... 638,
239, 640, 641, 642
statement of the value of* imported into the United States as-above, annually,
from 1821 to 1842, and the countries fronrwhence received., . . .
.643, 644
statements exhibiting the value of certain articles of domestic produce and,
exported annually from the United States from 1821 to 1842, and the
countries to which exported.,..
o.-... ;o . . .
645, 646, 647
the value of, exported-annually from the United States from 1821 to 1842. 645
statement of the value ofj exported annually from the United States from
1789 to 1838 i n c l u s i v e , , , . - , . , . - . - . . •
285
Marine hospitals, concerning places most suitable for...- „ • . . . . . . . . .
. ,..
108
Marine Corps, appropriations and expenditures for the-^see Naval Service—see Estimates
—see Expenditures.
Merchandise, for the annual imports and exports of-^see Imports-^Exports.
statement of the kind and value of imports of, from'the 1st October, 1789, to
the 30th of September,- 1828, and the countries5 from whence derived., .275, 279
statement of the exports of, for the same period.
..-.-.-.„ ..- „ .. 287
foreign, the value-ofj exported annually from 1821 to 1841.
.,
* 506
a redundant supply of foreign, in the United State's before the enactment of
the tariff of'1842, and the prices of certain....
.•
......
507
foreign,-imported and reexported, the amountof duties on, from 1837 to 1843. 626
foreign, statements of the' value- of, imported, reexported, and consumed or
on hand, annually, from 1821 to 1842
631, 632
statement of the value of, imported from 1821 to 1842, and-the gross duties
1
from 1821'to 1842
633
foreign, statement of the value of the annual exports of, from 1821 to-1842. 634
foreign, drawbacks paid on, annually, from 1821 to 1842. ,. .,
...
. . . 635
statements exhibiting the value of the principal articles of, imported annually
into the United States from 1821 to 1842 inclusive, and showing the countries from whence received .
.636, 638, 639,^640, 641, 642, 643, 644
statements exhibiting the value of certain articles of domestic produce and
manufacture, and bullion and specie, exported annually from the United
States from. 1821 to 1842 inclusive, and the countries to which exported..*. 645,
646, 647
statement of articles imported in nine months of 1843, at a rate of duty averaging 35 per cent
,, .. .......
i.*.. I. ..
;
681
the value and kind of, imported and exported. . . .
........ *
Military service, including, fortifications, armories, arsenals,, ordnance, Indian affairs, revolutionary and military pensions, and internal improvements—
estimates for 1838
*.
.123, 146, 156, ,164 178
estimates for 1839
' ... ......
181,232
estimates for 1840.
,
.235,-298, 323, 333
estimates for. 1841.
358, 390, 397, 414, 423, 440, 462
estimates for 1842
•
486
estimates for 1843
=
.;
..
.487, 601
estimates for 1844-'5
.. ,
..
.488,603
estimates for 1845-'6
670
appropriations made in 1837. ..
^
146, 164
appropriations made in 1839
..
...
.323,339
appropriations made in 1840
........ .,
.. .414, 429
appropriations made in 1841. .
...
..
.438, 439
expenditures in 1837
.111,175
expenditures in 1838.
177, 178, 202'
expenditures in 1839
.!
..
..
.. . . . .232, 258, 371
expenditures in 1840.
.352,374,437
expenditures in 1841. .....
.-".4:39, 462, 472'
expenditures in 1842...
...
486, 493, 621
expenditures in 1843-'4. ,
„ .600, 601, 624, 679
expenditures in 1 8 4 4 - ' 5 . . . . . . . . . .
-...
....
.668, 680
Militia service, &c.—see Expenditures—see Estimates.
Mint, the amount of deposits in the, and considerations in regard to.
.-.
,
2, 177
concerning the. . . . . . . ..-.. . . .
.-.I.
199, 253
deposits in the. under the act of June 23', 1836, and January 18^, 1837 ..
.91, 451, 454
views' in 1837 on the--propriety of imposing the duty of a general depository on the., 107'
recommendation" of legal penalties' in case of embezzlement of any of the public
funds in the.
. . . . . . . 1 9 5 , 196




69S

INDEX.

Mint, amount of special deposits in the, and subject to draft 1st December, 1838....... • 228
Mint certificates, recommendation in 1837 that the, be receivable in payment of public dues.
26
Miscellaneous serviceestimates for 1838
123, 144, 156, 159, 178
estimates for 1839
181, 232
estimates for 1840.
•
•
235, 298, 318, 331
estimates for 1841. , .
.. ..
.358, 390, 410, 422, 440, 462
estimates for 1842
:
..
486
estimates for 1843-'4
487, 601
estimates for 1844-'5
.488, 602, 603
estimates for 1845-'6.
669
expenditures in 1837
109, 175
expenditures in 1838
, ,'
177, 178, 201, 256
expenditures in 1839.
232, 257, 371
expenditures in 1840.*.
352, 373, 437
expenditures in 1841
.438, 462, 471
expenditures in 1842
..
.486, 492, 620
expenditures in 1843-'4
.600, 624, 678
expenditures in 1844-'5
668, 680
appropriations made in 1837.
....
•
144,159
appropriations made in 1839. , ..
/.,„,,..
...
.299, 318, 335
appropriations made in 1840
..
..
. . . .410, 425
appropriations made in 1841.
. ..
.. . . . . .
438
Miscellaneous sources, receipts from—see Receipts.
Molasses, the value of, imported'into the United States annually from 1790 to 1838 inclusive. 276
the value of, imported into the United States annually from 1821 to 1842.. . . . . . 637
Moneys of the Government, the safe-keeping of—see Public Money.
N.
Naples, the fifth instalment of indemnity due by, paid.
the sixth instalment due by, paid. . .... . . . .
another indemnity paid.. ,
Naval service, including the Marine Corps—
estimates for 1838. \ .
estimates for 1839
.
estimates for 1840
estimates for 1841.
estimates for 1842. ... , , „ . .
,..
..
estimates for 1843
;
estimates for 1844-'5
estimates for 1845-'6
expenditures in 1837
expenditures in 1838

...........

. .•

123, 153, 157, 168, 178
181,232
235, 298, 329, 333
358, 390, 418, 423, 440, 462
..'.-.486
..
.487,602
488, 603
670
120, 176
.177, 178, 202, 256

V

expenditures in 1839
expenditures in 1840
expenditures in 1841. ..
'
expenditures in 1842.
expenditures in 1843-'4. ; , . . ,
expenditures in 1844-'5
appropriations for 1837. .
appropriations for 1839
appropriations for 1840
..
appropriations made in 1841.
Navigating interests in 1840 prosperous.

..

199
253
364

...

""
:
..,.,...,...
i
..
......

1...
..
...

...;..
„...,

..

..

.232, 270, 371
.352, 383, 437
438, 462, 480
486, 501, 621
600, 625, 680
668
152, 169
328, 344
..
.418,435
.
. ...438
. .355

P.
Passports, duties on, annually, from 1821 to 1842
, „...
.63^
Patent Office, concerning the money to the credit of.
..
....
3
Pension grants, the expense of, views in 1838 on the propriety of avoiding an increase of,
during the gradual reduction of the tariff
)
..
188
Pork, hogs, &6., exported annually from the United States from 1790 to 1838 inclusive,
the value of.
.. 286
statement of <the-value of, exported.annually from the United States from
1821 to 1842, and of the countries to which exported. ,. , .645, 646, 647
Port of entrv, at Independence, the establishment of a, recommended.
..
.617
Post-Office Department, concerning the money to the credit of
.. ..
....
3
Preemption and graduation laws, the passage of, recommended in 1839.
252
Premiums offered and accepted for the stock of the United States loan in 1843. ..
..
629
President of the United States, memorials in 1837 of merchants, Chamber of Commerce,&c.,
for a recision of the specie circular, and for a stay on the payment of duty bonds.. .38, 40, 41
Produce—see Domestic Produce.




INDEX.

699

Public debt of the United States, expenditures, estimated for and actual, for payments on
account of the funded and unfunded, in—
1837
.2, 90, 92, 111, 176, 178
1838.
...
.177,178,202,256,272
1839
..
,,
.
...181,232,272,371
1840/
352,384,385,437
1841.
357,358,438,441,462,482
1842.' ..
486, 502, 599, 622
1843...
..
'
487,625
1843-'4
/.
*
.488, 600, 602, 680
1844-' 5
603, 652, 668, 680
1845-1'6. '
670
Public debt, principal and interest on the old, undischarged—
in 1836
'
..
..
92
in 1837.
...
179
in 1238
272
in 1839,'
.385
in 1840
<.
483
in 1842. .
..
..
504
in 1843. ...;
630
in 1844.,..
676, 677
concerning the extinguishment of the. .
187
views in 1837,in regard to the foreign, of the United States.
95
views in 1840 in regard to t h e . . . ,
..
..
353
on account of the cities of Washington, Alexandria, and Georgetown, and payments of interest thereon,., .179, 273, 352, 357, 358, 371, 385, 483, 504, 630, 651
statement of the old and new, December 1, 1843., . . .
630
statement, of the old>and new, July 1 and December 1, 1844
, ..651, 676, 677
expenditures for debt and.interest, exclusive of payments arising from loans and
Treasury notes, from 1st January, 1816, to 31st December, '1836
- .459, 460
views in 1841 on the means of providing for the, and in favor of funding the.. 440,
441,443
amount paid from 1816 to 1837
..
441
when paid, and how much paid.,
..
.. ..
'* 606
statement and views in 1844-'5 in regard to the
.652, 653
statements of payments on account of the old, funded and unfunded since—
1st December, 1836
92
1st December, 1837. ,
..
178
1st December, 1838. ,,
.. 272
1st December, 1839. . . .
385
1st December, 1840.
..483
payments of principal and interest of the old, between January 1, 1837, and
December 31, 1840, and between January 1, 184J, and September 30,
1843
'
...
.626,627
statement of payments on account of the old, Treasury notes and interest, from
January 1, 1837, to September 30, 1843.
627
in 1790, foreign and domestic.
.. . . ; .
654
on account of the Revolution. ,
654
in 1800
654
iri 1810
154
in 1816.
;.,.
. 654
in. 1820.
654
in 1830
654
in 1835.
..
655
interest paid on the, from 1789 to 1835
655
new, incurred in 1841-'2, and '3, and for payments of principal and interest
thereon—see^Loans—see Treasury Notes.
see Revolutionary Debt.
considerations in 1844 as to the existing .security for payment of interest and
ultimate redemption of the principal of the
.
.,
657
Public dues, views in 1837 on the kind of money receivable for, &c.
. ,
..
.21, 43, 47
bank notes made receivable in 1789, for.
...
....
53
Treasury circular in 1790, in regard to the bearing of the collection law on
the receivability of bank notes in payment of.
..
. .
54
Treasury drafts tp be received in payment o f . . . . „ . .
,.,',.
68
views in 1838 on the kind of currency received for the
...
188
Treasury circulars of June 1 and July 6, 183&, to the collectors and receivers in relation to the kind of currency to be received in payment of... .215, 217
views in 1839 on the condition of the banking institutions generally and.
the kind of money receivable for. ..
..
.. . 249
Public credit—see Credit.




700

njTDEX.

Public lands, receipts from the sales of, estimated for and ascertained—
in 1836.
"
89
in 1837 ,
2,90, 175
in 1838
..
..
92, 176, 178, 256
in 1839.
.180, 231, 371
in 1840.
234,351, 437
in 1841.
.. ..
..
357,438,439,440,461,462
in 1842.
485, 620
in 1843...
..
487, 488, 600, 623, 667, 678, 680
in 1844-'5
..
.602, 668, 678
in 1845-'6
.
669
receipts from the sales of, from 1st January, 1816, to 31st December, 1836. 459
:
receipts from the sales of, from 1st January, 1837,- to 31 st December, 1840. 460'
receipts from the' sales of, from 1st January, 1837, to September 30, 1843. 627
views in' 1837 iir regard to the'fluctuations* in the receipts from, and on the
estimates for' the' future". ,,
.„ .......
, 9 9
. . 107
recommendations to receive payments in' advance for.,..;
views in 1839 in regard to the"fluctuation's"inthe sales of, &c., and how the
Government finances are affected thereby
. . . . 242
views in regard to the estimate of sales of, in 1839..
182, 183
views' as to the receipts from, in 1842
..
..
.. . 463
views in 1843, in regard to'the sales of the;
.
'
604
considerations in 1844 in regard to and the revenues to be derived from the, 656
concerning the
.
253
Public moneys, unavailable in 1837, 1838, 1839, 1840, 1841
.. .91, 177, 178, 357, 372, 627
views in 1837 on the safekeeping, of the...
„ . . . . . . .10, 102, 107
circular, May 12, 1837, directing the collectors of customs and receivers
of, to collect and safely keep the, in case of a suspension by the banks.
59
extract from the Treasury report in 1790 as to a new class of officers to
keep and transfer the.. . —
60
statements showing the condition of the, in the former and present banks
of deposit and Mint in August, 1837
....
.64, 65
under'the opinion of the Attorney General, and by order of the President,
the, to be deposited with specie-paying banks, and with other bainks, on
...,,
68
condition of approved security for a prompt return in kind, &c.
views in 1837 in regard to- the banks and safekeeping of t h e . . . . . . .
102
practicability of keeping the, independent of the bank's as fiscal agents..106,107
the use of the, for discounts' by the banks' unprofitable, & c —
,. 192
views in 1838 on the manner of keeping the, and changes proposed. . . . t 192
collateral security for the safekeeping of the, recommended. . . . . . ..194, 195
recommendation that the embezzlement of the, be made a penal offence.., 196
see Banks.
amount subject to draft in' certain general deposit banks the 1st December,
. 1838...
.. ..
....
224
list of •collectors of customs and receivers of, having moneys'in their hands
subject to draft, conformable to returns to December 3, 1838.
227
list of late deposit banks in which special deposits have been made, and
the amount of special deposits'subject to draft 1st December, 1838... . 228
statement of balances of, due th'e United- States on the 10th November,
1834, from banks formerly depositaries of the "public money, with the
credits to which they are entitled for payments since that date.
229
list of certain banks which suspended specie payments, and balances due
by them on* 3d December, 1838, on bonds given under the act of 16th
October,-18-37
....
230
Treasury circular of July 14', 1838, in regard to the'safekeeping of the, and
exhorting the depositaries not to- employ it for private advantage, &c
230
views in 1839 on the manner of keeping, the, and the proper guards
1
against losses.
....
.,
.. . . . . . . . .
.,.,
..
244
statement of the, available for general purposes 1st"January, 1839..,
255
statement in 1839 of, in the two general deposit banks.. ..
.. .. .. 346
available in 1841 in the deposit banks. .
,.....357
opinions in 1840 that the mode established by Congress for the*safekeeping
of the, has answered' well, &c.
..
'. . . . I . . . . 362
views in 1841 in regard to keeping and disbursing the, adverse to the independent Treasury
. . . ... . .
444
subject to draft;,, in 184T, in the hands of the Treasury agents, enumerated.
., . .,
..
..,, , . . . ,,. . . . . . . . . ..
.449,452
R.
Receipts into the.Treasury, from all sources-, as estimated for, and ascertained—
in 1836.
-




89

INDEX.

701

Receipts into the Treasury, from all sources, as estimated for, and ascertainedr--Co?i*wi'wed.
in 1837.
2,90,175
in 1838
92, 176, 178, 256
in 1839
.180,231,371
in 1840.
.. ...
.234, 351,.437
in 1841.
.357, 438, 439, 440, 456, .461, 470, 599
in 1842.
..
.463, 485, 491, 5.99, 620, 603
in 1843.....
'..487, 599, 623
in 1843-'4.
.488, 600, 601, 667, 678
in 1844-'5.,
.602, 667, 680
in 1845-'6.
... v . . . . ,...,.
'
669
views in 1837 in regard to the estimated, for 1838
93, 99
-views in 183.9 in regard to the estimates of, for 1840, and on
some permanent safeguard under fluctuation in expenditure^
and
„ ...
.236,242
explanatory views in regard to the estimates of, for 1839. .182, 183
views on the necessity of guards to preserve.the public faith
against the fluctuations in the..
,
184, 185
explanatory views in regard to the estimates of, for 1840...
236
as to the probable deficit in the, for 1837..
...
5
as to the effect of legislation of the special session in 1837 upon
the, of the current y e a r . . . . . . . . . . . . . . .
96
the entries on the books of the Register do not always show
the true dates of the.
. . . .
.,. . ., 441
explanation of the, of 1842.. 1. ..
.......
..... . . . .
• •.. 603
the average rate of, for several years, deficiency in, &c... - .
605
exclusive'of the trust funds, Treasury notes, and loans, from
1st January, 1816, to 31st December, 1836.
459
average annual receipts from 1816 to 1836, and from 1837 to
1840
.....
.459, 460
excess of average annual, over expenditures for current expenses from 1816 to 1836. . . . .
..
.,
459
exclusive of trust funds, loans, and Treasury notes, &c. from
1st January, 1837, to 31st December, 1840
..
460
statement of the, from customs,, lands, and miscellaneous sources,
from debts and other funds existing prior to 1837, and from
loans and Treasury nbtes annually, from January 1,1837, to
September 30, 1.843
626
from the bonds due by the United States Bank—see Bank of
the United States.
from public lands—see Public Lands.
from customs—see Customs.
from loans—see Treasury Notes—see Loans—'See Estimates.
Receivers of the Public Moneys, made depositaries of the public Moneys in case of a suspension of specie payments by the banks.
59
to receive Treasury drafts in payment for public lands. ... 68
views in 1837 on the propriety of .making, general depositaries .,
• . .
107
continue to make deposits of public moneys in certain banks 192
losses of public moneys by, concerning.
..
.,
. . 194
recommendation of collateral security from? as keepers of the
public moneys, and making any embezzlement by them a
penal offence
195, 196
Treasury circulars in 1838 to the, in relation to the kind of
currency receivable for lands, &c
.215, 217
list of, having public moneys in their hands, on whom drafts
have been placed, &c., and the balance in their hands subject to draft conformable to returns to Dec. 3,. 1838
227
Treasury circular of July 14, 1838, in regard to the safekeeping of the public money, and exhorting them, in the
absence of legislation, to vigilance, and against the use of
the public, moneys to private advantage, &c
230
Receivers General and Treasurers, view;? in. 1840 in regard to
362
ReeXportationis, value of foreign merchandise reexported annually from 1821 to 1842
631,
'
.
632, 635
Reserved funds in the Treasury in 1837.
—
.,
.
1
Retrenchment in the expenditures, views in 1838 on the necessity of, and the proper
objects of,,
•
186
Retrenchment recommended—see Expenses-^-see Expenditures.
Revenue, the Surplus—see Suiyl'us—see Deposits with the States.
considerations in 1837 in regard to the the causes of fluctuations in the.. •••«».• 0 95




702

njTDEX.

Revenue, and expenditures in 1837, further explanations as to the, and the effect upon them
by laws passed at the special session in 1837..
....
96
views in 1837 on the propriety of vesting-authority to issue Treasury notes to
supply any deficiency in the
...
107
views in 1838 on the fluctuations in the, and the reductions in the, under a reduced tariff.
.... ,
.. .183, 184, 185
causes which would operate to diminish the, in 1840, from customs
, . . , 236
fluctuations in commercial prosperity, the crops, the banking policy, and credit
systems of foreign nations, affect the . . . . . . . . . .
. . . . . . . . . 242
considerations in 1840 in regard to the, for 1841. ..
. . ....
• • 359
the best modeof avoiding inequality between the anticipated receipts and expenditures in 1841 and 1842.
.',360
general views in 1840 in regard to the, and the causes of fluctuation in the, &c.. 365
the amount which the, exceeded the expenditures from 1816 to 1837
441
estimate of the amount of, which will be received from customs in part of 1841,
1842, and 1843, under a modification of the revenue laws
—
. . . . 456
received from the 1st of January, .1816, to 31st December, 1836, inclusive, exclusive of loans, Treasury notes, and trust funds.
..
459
received from 1st of January, 1837, to 31st December, 1840, exclusive of trust
funds, loans, and Treasury notes, from other than ordinary sources of income.. 460
from customs and'other sources, from January 1, 1837, to September 30, 1843.. 626
gross and net, from imports of foreign merchandise, from tonnage and light
money, passports, and clearances, from 1821 to 1842 inclusive..
635
outstanding and falling due to the Treasury, arising from other sources than that
of the ordinary revenue, which were paid between the 1st January, 1837, and
4th March 1841
•..
.'..,.. 455
on the importance of adequate provisions of.
,
..
.. .. 490
considerations in 1844 in regard to the resources of the United States as to.
. 656
an augmentation of the, deemed in 1841 to be necessary...
..
469
the probable augmentation of the, in 1844 and 1845 under the tariff of 1842...
603
the average rate of revenue for certain years and the' actual, independent of extrinsic additions, and how the deficiencies have been supplied.. ... . . ..
.. 605
views in 1843 as to provisions to meet deficiencies in the, and the best means of
improving the, &c
...
, .608,610,616
concerning the svstem of collecting the..,
,.
..
618
the yield under the act of 1842.
.664, 671
Revenue laws—see Tariff.
Revenues, amount of, estimated and ascertained—
for 1836.
..
89
for 1837
:
2,90, 109, 175for 1838.
..
..
92,176,178,256
for 1839
180,231,255,371
• for 1840
'
234, 351, 352, 372, 437
for 1841
357, 438, 439, 456, 461, 462, 470
for 1842
440, 456, 463, 485, 491, 598, 599, 620
for 1843 and 1843-'4
487, 488, 599, 600, 601, 623, 678
for 1844-'5
'
.602, 667, 668, 678, 680
for 1845-'6
669
Revolutionary debt, the amount of the . . '
.....
. . . . . . . . . 654
Rice, exported annually from the United States from 1790 to 1838 inclusive, the value of. 286
statement of the value of, exported annually from the United States from 1821 to
1842, inclusive, and of the countries to which exported
.. „
.. 645
S.
Salt, the value of, imported into the United States annually from 1790 to 1835 inclusive.. 276
the value of, imported into the United States annually from 1821 to 1842
637
Saltpetre, refined, the price of, in 1 8 4 2 . . . . .
,.
„
.. . 507
•Satinets-, American, the prices of, in 1842. ,
...
........
..
.. ..
508
617
Seamen, sick and disabled, considerations in 1843 in regard to relief t o . . . .
Security, collateral, for the safekeeping of the public funds recommended in 1838. . .194, 195
Sheetings, Russia, the price of, in 1842.
—
. . ..
507
Silks, the value of, imported into the United States from 1790 to 1838, inclusive. .. ., . . . 276
imported into the United States annually from 1821 to 1842, the value of. . . , , . .
636
Sinking fund, the excess of revenue above expenditures is the only real,
. 653
the, by which the revolutionary and other public debts were paid, the operations o f —
....
. . . . ,,
...
656
recommended in 1844 to anticipate the payments of the stock under the acts
of 1842 and 1843, the mode of providing,. &c
. . . . .659, 664
Skins and furs, exported annually from the United States from 1790 to 1838 inclusive, the
value of
287
the value of, exported annually from 1821 to 1842. .. . . . ..
.
645




INDEX.

703

Smithsonian legacy, invested, &c.
199
Smuggling, marine preventive service a g a i n s t . . . . . . . . . . . . .
618
Solicitor of the Treasury, circular of the, in M a y , 1837, to the United States attorneys in
regard to the collection of duty bonds."
. . . . ... - . . . . . X ... ,
36
Special deposits of public moneys have been made, list of the late deposit banks in which. 222
list of banks in which are made.
.. ., ..
628
Specie and bullion, imported and exported in 1837 and 1838.
..
224
value of, imported into the United States from 1790 to 1838 inclusive.
277
value of, imported from 1834 to 1840.
458
imported into the United States, annually, from 1821 to 1842, value of. 636,
exported annually from 1821 to 1842, and the countries to which exported, value of.
...,.„
.645, 646, 647
"exported annually from 1790 to 1838.
.280, 287
Specie basis for circulation, an enlargement of the, recommended in 1839..
253
Specie in the United States in 1814 and 1837, the periods of suspension by the banks, the
amount of.
...
,..
... ....
,... ..
188
Specie, views in 1837 in regard to imports and exports of,..the bearing upon trade, &C.20,104,105
statement exhibiting the value of bullion and, imported and exported during the
year ending 30th September, 1838.
224
statement of the, and bullion exported annually from the United States from 1790 to
1838 inclusive.
.'
286
annual imports and exports of—see Imports—see Exports.
Specie circulation, the advantages o f . . .
. . . . . . . . . 363
Specie payments by the former deposit banks, views in 1837 in regard to the resumption of. .18,20
banks which had suspended, discontinued as depositories.. .. .
55
Treasury circular of July 3, 1837, to the banks in regard to, and urging
the resumption of
86
views in 1837 on the ability, &c., of the deposit banks at different points
to sustain
...
.'. . . .
103,105
views in 1838 in relation to the resumption of, by the banks. . .. . .188, 191
see Banks for further views in regard to.
Specie circular, memorials of the New York and other merchants in 1837, and the Chambers of Commerce for the recision of the. . . . . . . . . . .
38, 40, 41
from the Secretary of the Treasury, asserting the constitutional duties of that
department in regard to the collection of duties in specie, and against the
recision of t h e . . .
,
43
Spices, imported into the United States annually from 1821 to 1842, the value of
637
the value of, imported into the United States from 1790 to 1838 inclusive
277
Spirits, the value of,.imported into the United Stktes from 1790 to 1838 inclusive.
. . . . . 275
domestic distilled, drawback paid on, annually, from 1821 to 1842.
..
.. " 635
allowance for natural waste, under the British warehouse system
,,..
521
imported into the United States annually from 1821 to 1842, the value of.
..,. ,
637
Spencer, John C., Secretary of the Treasury—see Finances.
Steamboilers, and the best methods of preventing explosions, concerning experiments to
test the strength of.
....
..
,,
108
a promised collection of facts in regard to explosions of
..
199
Steamboats, promised statistics, &c., o f . .
,1
..
, 199
States, the deposits with the—see Deposits.
Stocks, lists of persons to whom the loan of the United States was awarded in 1843, and
the amounts awarded.
.;
. ..
..
629
the marketable value of
.
, . 653
sinking fund recommended to anticipate the payments of the, under the acts of
1843 and 1844.
....
659
statement of the gain on the purchase o f the stock of 1841, in anticipation of its
redemption on the 1st of January, 1845
633
Steel—see Iron.
Submissions, recapitulation of, for 1838.. u
.....
157
Sugar, the value of, imported into the United States from 1790 to 1838 inclusive.
,.
277
domestic refined, drawback paid annually, from 1821 to 1842, o n . . .
...
,..
635
imported into the United States ^annually from 1821 to 1842, the value of. . . .
637
Surplus in the Treasury, not anticipated during the year 1839, for deposit with the States. 181
the existing, temporary and fallacious in its character, &c...
184
views in 1838 on the good policy of avoiding large. . . . . . .
1851
Surplus fund, amounts of appropriations which maybe carried to the, at the end of—
183 7
..
..
•
91, 123, 159, 170
183 8
„-..
180
183 9
..
.235, 298, 335
1840.
..."
.,
.,
358,390, 425
Surveying districts, concerning a consolidation of
607
Survey—see Coast Survey.
Swartwout, Samuel, collector at New York, Treasury circulars to, in 1837
33, 49




704

njTDEX.

T,
Tariff, prediction in 1838 of a diminished revenue consequent upon a reduced, & c . . . . « . « 186
.
. >.
••<
252
a reduction of the, recommended in 1839.
a modification of the act of 1833 recommended in 1840, to prevent or supply any .
deficit, instead of a resort to loans or issue of Treasury notes
.361, 362
the high, of 1824 did not prevent low prices and bankruptcies
368
a modification to .20 per cent, ad valorem recommended in 1841...
442
estimate of the amount which will be received from customs for certain periods,
under a modification of the.
.. . . . . . . .
456
views in 1841 on a readjustment of the, and an increase of the, recommended. .464, 469
views in 1842 in regard to the operations of t h e . . . . ,
. . . . 489
views of the collector of the customs at New York on the
.•« . . .
. . . . . 507
views in 1843 in regard to the operations of the new.
608
a review and reformation of the act of 1842 recommended in 1844
665
views in regard to the operations of the act of 1842. , i.
. .. .. .. . .671, 672, 673
Taxes, the value of, &c.
„„...,
,.
..
..
661
Tea and coffee, duty on, recommended in 1843. . . . .
..«,...
..609, 616
Teas, the value of, imported into the United States from 1790 to 1838 inclusive.,.... . . . . 275
imported into the United States annually from 1821 to 1842, the value of.
...
637
Telegraphs, concerning a system of.
...........................
108
Tobacco, statement of the value of, exported annually from the United States from 1790 to
1838 inclusive.
.. '
...
285
statements of the .value of, exported annually from the United States from 1821
to 1842 inclusive, and the countries to which'exported.,
.645, 646, 647
Tonnage, and light moneys, concerning the duties on....
,...
.....
610
statement of the amount of the, employed in the foreign trade annually from
'1821 to 1842
634
recommendation in 1844 of a change in the mode of ascertaining.
. 672
Trade, -views in 1837 in regard to the fluctuation and revulsions in
95
Treasurer's statement in regard to the condition of the public moneys on deposit with the
banks and Mint, in August, 1837...
.....
64, 65
Treasurers—see Receivers General.
Treasury, the condition of the—see Finances^see Deficiency—see Balances.
in regard to the mode of exhibiting the state of the.
598
Treasury circulars, in 1837
.33, 36, 43, 47, 51, 55, 59, 68, 86
in 1789 and 1790
53, 54
in 1838...
215,217, 230
in 1842
.....
530
Treasury Department, concerning the laws relating to the....
674
proposition for a reorganization of t h e . . . . . . . . . ..,, .108, 199, 252, 349
Treasury drafts, views of Hamilton in 1790 in regard to.
. 54
circular of the Secretary of the Treasury, May 17, 1837, to collectors of
customs and receivers of public money-to receive, in payment of public
dues..
. ..
68
Treasury notes, the issue and receipts into the Treasury, estimated and ascertained, of—
in 1837.
90,17.5,179
in 1838
..,
.92, 176, 178, 179, 256
in 1839
273,371
in 1840
351, 386, 437
in 1841.
357, 438, 439, 440, 461, 470
in 1842...
439,463,485,491,599, 620
in 1843-'4.
..
.
487, 600, 623, 678
in 1844-'5.
...
,..
....
667
the reimbursement and redemption of, estimated and actual—
in 1837
I l l , 179
in 1838
93, 177, 178, 179., 202, 232, 256
in 1839
180, 181, 231, 232, 272, 273, 371
in 1840
234, 352, 384, 386, 437
in 1841
„
35.7, 358, 438, 462, 482
in 1842
:.
.439, 463, 486, 487, 502, 599, 622
in 1843-'4
487, 488, 600, 601, 625, 668, 680
in 1844-'5. ..
680
payments on account of, issued during the late war, amounts payable, &c. 92,
179, 272, 273, 385, 483, 630, 651
outstanding in 1841 ..
. •..... •
484
outstanding in 1842
.... • 504
outstanding in 1843
630
outstanding in 1844.
.652, 676, 677
amount paid' for interest on, from 1837 to 1843
. . . • .626, 627
statement in relation to the issue and redemption of, in 1837 and 1838..,« 179




INDEX.

705

Treasury notes, statement of the issue and redemption of, from the 1st of January to the
20th of November, 1839..
.
273
statement in relation to the issue and redemption of, from 1st of January
to the 30th November, 1840..
386
statement in 1841 of the, issued and redeemable, and balances of outstanding
. .. \
,,.. .. . .. . ,
484
views in 1837 on the issue of, to meet the wants of Government.. . . 7, 9
views in 1837 on the necessity of the further issue of, and on the means
to redeem those payable, & c . . ..
—
97, 98, 101
views in 1838 on the outstanding, and the advantages in the power to
issue, to preserve the public faith, & c . , . . . . .
182, 185
views in 1839 concerning the emission and redemption of.
232.
views in 1840 in regard to the outstanding..
353
views in 1841 against the issue of, to supply the Treasury
. ' . . . . . , 443
views on the propriety of vesting the power to issue, in case of deficits in
the receipts. .. . . . .
.107
an issue of, recommended in 1841, to supply the Treasury
. . . 462
a reissue of, recommended. . ......
. .
.464, 489
the payment of interest on, proposed in 1842, to keep them out
489
considerations in 1843 in regard to the unredeemed, and reissue of .. .606, 613
Trade, recommendations in 1838 of permanent legislation to preserve the finances of Government against the fluctuations in
184
freedom of, recommended in 1839.
........
252
with the British Provinces and West Indies, concerning.
..
253
the natural laws of, cannot be violated without financial evils
367
Trust funds, included in the balances in the Treasury in 1836 and 1837
,.
91
1838
256
expenditures on account of, in 1838.
256
receipts and expenditures on account of, in 1839.
.. 371
receipts and expenditures in 1840
372
balance of, in 1842
599
U.
Unavailable funds—see Balances in the Treasury.
V,
Value of imports and exports—see Imports—see Exports—see Merchandise.
Vessels engaged in the whale fisheries, &c., concerning the papers and registry of

350

W
Warehousing ports in Great Britain, list of, and of goods that may be warehoused in each..524,527
Warehouse system, extension of the, recommended in 1837.
..
.. ..
.. .5, 107
views in 1841 concerning a
490
act 3 and 4 William IV, of 28th August, 1233, regulating the, of Great
Britain. . .
508*
list of the principal articles of foreign merchandise remaining in warehouse, under the locks of the Crown, in the London, Liverpool,
Bristol, and Hull, in January, 1832 and 1833.
,.
524
circular from the Treasury Department, and responses thereto by the
custom-house officers and Chambers of Commerce, in regard to the... 530,
531 to 595
considerations in 1843 in regard to the.,,
. . 613
Warrants, statement of the number and amount of, drawn on the United States Bank and
branches, and the other banks which were depositories of the public money
in the year 1834.
...
. 61
drawn on the banks and Mint in August, 1837, and not paid
"
65
Wares, earthen, stone, and China, imported into the United States annually from 1821 to
1842, the value of.
..
..
636
Washington city, the debt of, assumed by the Government
179,
273, 352, 357, 358, 371, 385, 483, 504, 630, 651
Weights and measures, concerning the standard of..
.. .108, 253
concerning the progress in the manufacture of...
.. .. 199^
Wine, loss for natural waste under the British warehouse system
.,
521
Wines, the value of, imported into the United States from 1790 to 1838 inclusive. . .
275
imported into the United States annually from 1821 to 1842, the value of.
. . . . 636
recommendation in 1844 that the duty on, be changed to an ad valorem. „.......
66
VOL. I Y . — 4 5 .




706

njTDEX.

Woodbury, Secretary—slee'Fmarichs;
'Woolens-, the" value of ? imported into the United1 Staifes'from; 1790 to 1838 inclusive
imported'into:" the United States annually frbm: l$21 : to 1842, the value of.
"Worsted linings,' the prices'of; in 1 8 4 2 ; . . . . . ... . V . . . .
. ..;
i.




275
636
508