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AMERICAN STATE PAPERS.

DOCUMENTS,

LEGISLATIVE

AJTD

EXECUTIVE,

OF T H E

C O N G R E S S OF T H E U N I T E D

STATES,

FROM T H E F I R S T SESSION OF T H E F I R S T TO T H E T H I R D SESSION OF T H E
T H I R T E E N T H CONGRESS, INCLUSIVE:

COMMENCING MARCH 3, 1789, AND ENDING MARCH 3, ISISr

SELECTED AND EDITED, UNDER THE AUTHORITY OF CONGRESS,
BY WALTER LOWRIE, Secretary of the Senate,
AND

MATTHEW ST, CLAIR CLARKE, Clerk of the House of Representatives.

V O L M E

V.

WASHINGTON:
PUBLISHED

BY G A L E S A N D

1832.

SEATON.

DRAWBACK AND REDUCTION OF DUTIES.

1798.]

No.

505

3.

A statement of the denomination and value of silver coins, issuedfrom the mint of the United States, from the 29th
of November, 1796, (the date of the Director's last report) to this day, inclusive.
Dollars.
12,546

Half Dollars.
3,918

M I N T OP THE UNITED STATES,

Quarter Dollars.
252
Total, Dollars, J9,320

Dimes.
25,261

Half Dimes.
44,527

45

Treasurer's Office, December 18, 1797.
For BENJAMIN RUSH, Treasurer.

NATH. THOMAS, Clerk.

N. B. There are now in the mint, nearly ready for delivery, about thirty-four thousand dollars in silver coins.
No.

4.

A statement of the denomination and value ofgold coins, issuedfrom the mint of the United States, from the 2 9th
of November, 1796, (the date of the Director'slast report) to this day, inclusive.
Eagles.
9,177
M I N T OF THE UNITED STATES,

Half Eagles,
Quarter Eagles.
6.406
1,756
Value in Dollars, 128,190.
Ircasurer's Office, December 18, 1797;
For BENJAMIN RUSH, Treasurer. . NATH. THOMAS, Clerk.

5th CONGRESS.]

NO.

DRAWBACK

AND

[Sd

119.

REDUCTION

OF

SESSION.

DUTIES,

COMMUNICATED TO THE HOUSE OF REPRESENTATIVES ON THE 2D OF JANUARY, 1798.

Mr.

LIVINGSTON,

from the Committee on Commerce and Manufactures, to whom were referred the petition of Peter
Aupoix, and the memorial of William White, made the following reports:
[PETER AUPOIX.]

That he prays the allowance of a drawback upon a quantify of goods exported by him from the United States, at
the port of New York, in the month of October, one thousand/seven hundred and ninety-fivd
On this application, the following facts appeared to the satisfaction of your committee:
That the goods in question were duly entered for re-exportation, in three parcels, and at three different days, at
the custom house, in the said port of New York; that the necessary notice was given to the collector, with the
description of the goods5 and the names of the importers, and the places from whence, and vessels in which, the
same were respectively imported 3 that proof was made by the respective importers, and persons through whose hands
the said goods had passed, of the identity of the goods; that the same were regularly inspected by the officers of the
revenue, and found to correspond with the description on which a permit was given by the collector, for the lading,
which was performed under the superintendence of the officer who inspected the same. But that the exporters
oath of his intention to export the goods, and that he would not re-land them, was omitted in all the entries, and the
bond in one of them.
Your committee furtherfind,that the goods were really exported, and the proper certificates produced to prove
their being landed in a foreign port.
Your committee alsofind,that these circumstances were submitted to the comptroller, by the late collector of the
port of New York, and that his answer leaves the relief as a matter of discretion to the collector; but that the person nowfillingthat office does not thinkfitto exercise any discretion on the subject, as the transaction took place
in the time of nis predecessor.
The committee have also been informed, that, as thetimefor taking the oath, and giving the bond, is not precisely
fixed by law, the collectors of different ports have generally received them after the entry, and that this would, probably> nave been done in the case of the petitioner, if he had not sailed in the vessel that carried his goods.
Though your committee are extremely loath to afford relief in cases of non-compliance with the regulations prescribed for the collection of the revenue, yet they think it essential to justice, and the interest of commerce, that
such cases of unintentional omissions as can be relieved without opening a door to fraud, ought to be favorably
heard. They deem this a case of that nature, and therefore recommend that the following resolution be adopted, to
wit:,
Resolved, That relief ought to be granted to Pierre Aupoix, according to the prayer of his petition.
[WILLIAM WHITE. ]

That the memorialist seeks for a reduction of the duties on certain wines imported by him into the port of Boston, under the denomination of Sherry and San Lucar wines, but which are stated to have been about thirty per
cent, below the usual value of wines of those denominations.
Though the fact is made to appear to the committee by the documents accompanying the memorial, yet they
think the bad quality of an article which pays a specific duty not ad valorem, is no reasonforreducing the duty, and
that a contrary doctrine would go to place all the articles paying an enumerated duty, on a level with those paying
duties ad valorem, which they presume was not intended by the Legislature.
The committee are therefore of opinion that the prayer of the memorial of the said William White ought not
to be granted.

1

FINANCE.

S506

[1796.

12Q.

[ 2 d SESSION.

5th CONGRESS.]

R E M I S S I O N OF D U T I E S .
COMMUNICATED ^0 THE HOUSE OF REPRESENTATIVES, JANUARY 8, 1798.

Mr. LIVINGSTON, from the Committee of Commerce and Manufactures, to whom was referred the petition of Nathaniel Cutter, made the following report:
That the petitioner states, that he exported certain merchandise from the port of Boston, which had been imported, and paid duties there, but which were not entitled to an allowance of drawback.
That, after having been captured and recaptured very frequently in the West Indies, by the British and French
cruisers, alternately, he, at length, arrived at Dominica, where he. found his merchandise was not permitted to be
sold, and was obliged to bring the same back with him to the United States, where it has paid duty a second time.
It is from this second imposition of duties that he seeks to be relieved.
Your committee, however, cannotfindany good reason for relieving him against the consequences of a risk
which every exporter ought to calculate for himself.
They are, therefore, of opinion, that the prayer ofthe petition of Nathaniel Cutter ought not to be granted.

.

5th CONGRESS.]

N

0

.

121.

FOREIGN

[2d SESSION.

COINS.

COMMUNICATED TO"THE HOUSE OF REPRESENTATIVES, JANUARY .11, 1798.

The Secretary of the Treasury, in obedience to the resolution of the House of Representatives, of the 5th instant,
respectfully reports:
That, in pursuance ofthe power vested in the. Secretary of the Treasury, by the fourteenth section of the act,
entitled " An act establishing a mint, and regulating the coins ofthe United States," authority was given to the
Director ofthe mint, on the twelfth day of April, 1797, to receive from the President and Directors of the Bank of
the United States, any sum not exceeding ten thousand dollars, in foreign gold and silver coins, except Spanish
milled dollars and parts of such dollars? and also, on the re-payment of the whole or any part of the said sum, in
coins ofthe United States, not less than three thousand dollars at one time, to receive an additional advance, in the
said foreign coins, equal to such re-payment.
The authority aforesaid was given at the request of the Director of the mint, to enable him to pursue the business
of coinage without interruption, and to prevent the inconveniences and expenses attending repeated meltings of
deposited bullion, which were stated in his report of November 29th, 1796.
With respect to thfe third section of the act, entitled u An act regulating foreign coins, and for other purposes,"
the Secretary observes, that the receipts and payments ofthe treasury are made at the Bank of the United States,
and that the revenue in distant ports has been, with very few exceptions, drawn into the treasuiy by the sale of bills
on the collectors. No particular portions of the specie resting in the vaults of the bank have been deemed as the
exclusive property ofthe United States? on the contrary, the sums of specie deposited, have ever been considered
as an aggregate fund, in which all the creditors and stockholders ofthe bank were jointly interested.
This view of the subject has not, however, in the opinion of the Secretary, prevented the execution ofthe intention of Congress. The Directors of the Bank of the United States have ever been willing to co-operate in promoting the success of the mint establishment, and, on the requisition of the Secretary, would, at anytime, have advanced
such of the foreign coins in their possession as itmight be for the interest of the United States to cause to be recoined.
During the years 1795 and 1796, the sums in the bank, of foreign silver, other than Spanish dollars, were, however,
very inconsiderable; and ofthe foreign gold coins in the bank, a very considerable proportion consisted of French
and Spanish coins, for which there was a foreign demand, though they could not have been coined without a loss,
which must have been borne by the United States. The state and prospects of the treasury, during the years 1795
and 1796, were, mbreover, such as to dissuade the Secretary from advances not appearing to be of primary importance.
Since the promulgation ofthe proclamation ofthe President of the United States, dated the 22d July, 1797, the
quantities of foreign silver coins, other than Spanish dollars, have very considerably increased? and the present prospect is, that, under the operation of existing arrangements, no difficulty will be found in supplying the mint with any
turns to the coinage of which it may be found competent
All which is respectfully submitted.
OLIVER WOLCOTT, Secretary of the Treasury.
TREASURY DEPARTMENT, January 10th, 1798.

Sth CONGRESS.]

122.

C O L L E C T I O N OF D U T I E S ON I M P O R T S A N D

[2d SE^IO*.,

TONNAGE.

COMMUNICATED TO THH; HOUSE, OF REPRESENTATIVES, JANUARY 25, 1798.

The Secretary of the Treasury respectfully reports to the House,of Representative^:
That, in obedience to their resolution, passed on the 2d day of February, 1797, he has prepared the system, herewith transmitted, for enabling the House more readily to comprise, in one acthe various laws now in force for
regulating the collection of duties on go6ds,,wares, and merchandise, imported mthe United States? including, also,

1798.]

M I L I T A R Y AND NAVAL EXPENDITURES.

507

a plan for the establishment of new districts on the rivers Ohio and Mississippi, and on the northern boundary of
the United States, as required by thfe resolution of the 23d of May, 1796.
^
The proposed system includes or relates to the whole or some part ofthe following acts of Congress, TO:
An act to provide more effectually for the collection of the duties imposed by law on .goods, wares, and merchandise, imported into the United States, and on the tonnage of ships or vessels, passed on the 4th day of August,
1790,
An act making further provision for the payment of the debts of the United States,passed on the 10th of August,
An act to provide for the unlading of ships or vessels, in cases of obstruction by ice, passed on the 7th of January,
1791.
An act giving effect to the laws of the United States within the State of Vermont, passed on the 2d day of March,
1791.
An act repealing, after the last day of June next, the duties heretofore laid upon distilled spirits, imported from
abroad, and laying others in their stead; and, also, upon spirits distilled within the United States, and for appropriating the same, passed on the 3d March, 1791.
An act relative to the rix dollar of Denmark, passed on the 3d of March, 1791.
An act making further provision for the collection of the duties by law imposed on teas, and to prolong the term
for the payment of duties on wines, passed on the 3d of March, 1791.
An act concerning certainfisheriesof the United States, and for the regulation and government ofthe fishermen
employed therein^ passed on the 16th of February, 1792.
An act for raising a further sum of money for the protection of the frontiers, and for other purposes therein mentioned, passed on the 2d of May, 1792.
•
An act concerning the duties on spirits distilled within the United States, passed on the 8th day of May, 1792.
An act regulating foreign coins, and for other purposes^ passed on the 9th of February, 1793.
An act for repealing the several impost laws of the United States, so far as they may be deemed to impose a
duty on useful beasts imported for breed , passed on the 27th of February, "1793.
^ .
#
An act supplementary to the act, entitled^an act to provide more effectually for the collection of the duties imposed by law on goods, wares, and merchandise, imported into the United States, and on the tonnage of ships or
vessels, passed on the 2d of March, 1793.
An act for extending the benefit of drawback and terms of credit in certain cases, and for other purposes, passed
on the 4th day of June, 1794.
k An act making further provision for securing and collecting the duties on foreign and domestic distilled spirits,
stills, wines, and teas, passed on the 5th day ot June, 1794.
Ail act laying certain duties upon snuff and refined sugar, passed on the 5th day of June, 1794.
An act laying additional duties on goods, wares, and merchandise, imported into the United States, passed on
the 7th day of June, 1794.
An act supplementary to the several acts imposing' duties on goods, wares, and merchandise, imported into the
United States, passed on the 29th of January, 1795.
An act making further provision in cases of drawbacks, passed on the 29th of January, 1795.
An act relative to the compensations of certain officers employed in the collection of the duties of impost and
tonnage, passed on the 14th of February, 1795.
An act supplementary to the act,- entitled an act to provide more effectually for the collection of the duties on
goods, wares, and merchandise, imported into the United States, and on the tonnage of ships or vessels, passed on
the 26th of February, 1795.
An act making further provision relative to the revenue cutters, passed on the 6th of May, 1796.
An act in addition to an act, entitled An act supplementary to^the act, entitled An act to provide more effectually
for the collection of the duties on goods, wares, ana merchandise, imported into the United States, and on the tonnage of ships or vessels, passed on the 27th of May, 1796.
An act relative to the compensations and duties of certain officers employed in the collection of impost and tonnage, passed tmtiie3d day of March, 1797.
Ail act for raising a further sum of money by additional duties on certain articles imported, and for other purposes, passed on the 3d of March, 1797,
An an act laying additional duty on salt imported into the United States, and for other purposes, passed on the
8th day of July, 1757.
The Secretary observes, that, to obviate inconveniences which have been experienced, he'has taken the liberty
to introduce the forms of oaths, and of certain official documents necessary to be known or observed by merchants,
consignees, and masters of vessels, and which it appears to be expedient to establish by law. Certain other amendments or additions to the laws now in force, which have appeared to be advisable, are written in the italic character,
for the purpose of being more readily distinguished and particularly considered by the House.
That part of the resolution of February 2d, 1797, which requires the Secretary to report a tariff of duties, is in
a course of execution, and will be transmitted as soon as possible.
All which is respectfully submitted by
OLIVER WOLCOTT, Secretary ofthe Treasury.
TREASURY DEPARTMENT, January 2&th91798.

„

t

[No*ra. The plan herein proposed is omitted in this compilation; being the same as the act of the 2d March,
1799, which was based upon this report.]

5tli CONGRESS.]

No.

MILITARY

123.

AND NAVAL

[2d

SESSION.

EXPENDITURES.

COMMUNICATED TO THE HOUSE OV REPRESENTATIVES, FEBRUARY 7 ,

1798.

The Secretary ofthe Treasury, in obedience to three resolutions of the House of Representatives, passed on the 3d
i
day of March, 1797, respectfully reports:
That the statement herewith transmitted, marked A, exhibits a general view ofthe sums advanced from the
treasury, for the support ofthe military establishment, prior to thefirstday of January, 1797.
That the statement marked B exhibits a view, in detail, of the accounts of the several quartermasters, contractors, agents for the purchase of supplies, and, generally, of all receivers of public moneys, from the first of January,
1791, to the 1st of January, 1797, (the sums advanced to the treasurer for the War Department excepted.) Also,
a view ofthe ultimate application, under various heads of expenditure, of the moneys paid as aforesaid, so far as the
accounts thereof had been settled at the treasury, on the 1st day of January, 1797, with a list of the balances which
remain to be accounted for on the said day.

508

FINANCE.

[1798.

i
That the statement marked C exhibits a view of the sums advanced prior to the 1st of January, #797, and which
then remained to be accounted for by agents for the military establishment, other than those immediately accountable to the Department of War, and the purposes for which the advances were made.
That tiie statement marked D exhibits a general view of the moneys advanced from the treasury, prior to Janury? 1797, for erecting and repairing fortifications at several ports and harbors ofthe United States.
. That the statement marked E exhibits, in detail, the sums accounted for by the agents for erecting and repairing fortifications at the ports and harbors aforesaid, prior to the 1st of January, 1797.
That the statement marked F exhibts the balances which remained to be accounted for on the 1st of January,
1797, by the agents for erecting and repairing fortifications at certain ports and harbors ofthe United States.
That the statement marked G exhibits a summary view of the moneys advanced to the naval agents, and other
peraras employed in procuring supplies for the naval establishment, prior to the first day of January> 1797.
That the statement marked H exhibits, in detail, the sums accounted for, prior to the 1st of January, 1797, of the
sums previously advanced on account ofthe naval establishment.
That tlie statement maked I exhibits the balances which remained to be accounted for on the 1st of January,"
1797, of the sums previously advanced on account ofthe naval establishment
That the statement marked K exhibits the sums advanced to agents for the payment of military pensions, from
the 1st of January, 1790, to the first of January, 1797,|the sums accounted for, and the balances remaining to be
accounted for on the day last mentioned.
That the statement marked L exhibits, in detail, the sums advanced in pursuance of warrants issued by the
Department of War, from the 1st of January, 1791, to the 1st ofJanuary, 1797, also, the sums accounted for, and the
balances remaining to be accounted for? on the day last mentioned.
That the statement marked M exhibits an, estimate of the probable application ofthe sums advanced by warrants issued by the Department of War, the accounts of which were notfinallysettled on the 1st of January, 1797.
That the statement marked N exhibits the ultimate application of moneys issued pursuant to warrants of the
Department of War, for the military establishment, prior to the 1st of January, 1797, so far as theaccounts have been
finally settled.
That tlie statement marked 0 exhibits a summary view of the expenditures on account of the military establishment, by the Department of War, from the 1st of January, 1791, to the ist of January, 1797.
That the statement marked P is an account of moneys advanced for the naval establishment, to the 1st January,
1797^ the accountsfor which remained, unsettled with the Department of War.
That the statement marked Q exhibits the ultimate application of moneys advanced bjr warrants of tlie Department of War, for the naval establishment, to the 1st of January, 1797, the accounts of which have been settled. #
That the statement marked R exhibits a summary view of the expenditures on account of the naval establishment, by the Department of War, to the 1st of January,. 1797.
That the statement marked S exhibits a continued view of the sums advanced from the treasuiy, on account of
the naval establishment, during the year 1797, with a statement of the appropriation remaining unexpended at the
close of the said year.
That the statement marked T exhibits a general view of the appropriations and expenditures for the military establishment, during the year 1797, with the appropriations remaining unexpended at the close of the said year.
The Secretary respectfully reports, that it appears by the estimates herewith transmitted from the Department of
War, marked U, that the public service requires that the following sums be appropriated, namely:
For completing and equipping thefrigatesUnited States, Constitution, and Constellation, $115,744 53
For the pay ot the officers and crews, together with their subsistence for twelve months,1 216,678 20
For repairs and contingent expenses ofall kinds,
60,000 00
For pay of persons having charge of the navy yards, rents, the purchase of cannon and
howitzers, carriages for the same, and the transportatiqji of live oak from Georgia, 29,726 00
Total estimate for the naval establishment,

-

$422,148 73

And that the following sums are estimated deficiencies of former appropriations lor the
military establishment, to the close of 1797:
For the subsistence of the non-commission$d officers and privates ofthe army,
- 114,165 95
For the quartermaster's department, the Indian department, the defensive protection of
the frontiers, bounties, and contingent expenses,
' 50,000 00
:
164,165 95
Amounting, in the whole, to

$586,314 68

The Secretary observes, that thedeficiency ot the former appropriation for subsistence is to be principally .attributed to a late arrangement with the contractor, winch requires that he should deposite six months provision in advance for the troops at all the ports upon the lakes, as well as at some other of the most distant ports.
All which is most respectfully submitted, by
OLIVER WOLCOTT, Secretary ofthe TreasuryTREASURY DEPARTMENT, February 7, 1798.
A.
A summary statement of the moneys received by Military Agents, from the 1st January, 1791, to 1st January,
1797, shewing the toted amount of their expenditures during that period^ and of the balances which remained
td be accountedfor by them, on the 1st January, 1797.
The payments made at the treasury, according to the annual printed accounts, were, viz:
From the institution of the Government to the 31st December, 1791, $623,804 03
Deduct payments 3lst December, 1790,
201,161 06
$431,642 97
In the year 1792,
1,114,350 94
In the year 1793,
1,132,443 91
In the year 1794,
2,610,090 39
In the year 1795,
.
.
2,420,612 31
In the year 1796,
1,280,566 56
Total,
8,989,707 08
Deduct the payments which were made to the late paymaster and the present treasurer of the War Department:
To Joseph Howell, late paymaster, in 1791,
262,240 76
Ditto, in 1792.
329,595 56
Treasurer ofthe War Department in 1792,
303,240 00
Ditto, in 1793,
449,434 04
Ditto, in 1794,
• 930,661 93

1798.]

MILITARY AND N A V A L

Treasurer of the War Department in 1795,
Ditto, in 1796,
-

-

-

-

EXPENDITURES.
-

Deduct a payment to Willings and Francis, January; 14, 1795,
which tney returned into the treasury, as per their account
settled, No. 9377,
- #
Also a payment of 1,000 dollars to Edward Carrington, by John
Davis, and for which Mr. Carrington has accounted, as supervisor of the district of Virginia,
-

1,130,377 42
520,125 42

509

3,925,675 13(>.)

45,000 00
1,000 00

46,000 00

Leaves the true amount paid to military agents (moneys paid to the Treasurer of the War Department excepted) $5,018,031 95, as above.
Amount transferred from the War Department, and accounted for by sundry military agents at the
Treasury,
Transferred from the Naval Department, and accounted for herein, Payments made at the treasury, in 1797, or credits given in account for expenditures, before the 1st
January, 1797,
-

5,018,031 95

303,182 28
250 01
46,580 84
$5,368,045 08

Quartermaster General's department,
Commissary General's
do.
Military stores'
do.
Clothing
do.
Indian
do.
Hospital
do.
Ordnance
do.

Expenditures, as per abstract B.
-

1,333,835 78
947,510 62
374,456 57
580,252 48
239,463 80
40,749 65
64,112 09

Payments made to the late lines of Maryland, Virginia, and North Carolina, being their arrearages,
payable in specie,
Transferred to the accounts of naval expenditures, and accountedfor therein,
Transferred to the War Department, to be accounted for therein, Balances which remained to be accountedfor at the treasury, on the 1st January, 1797, as per statement C,
-

3,580,380 99
36,642 45
17,101 75
33,429 29
1,700,490 60
$5,368,045 08

TREASURY DEPAKTMENT,

Register's Office, January 31s/, 1798.
JOSEPH NOURSE, Register.
(a.) Note explanatory of the application of this sum of $3,925,6/5 13, compared with the statements rendered by the
War Department.
Sum paid to the War Department,
3,925,675 13
The treasurer of the War Departmentreceived, from 1st January, 1791, to 1st January, 1797, from
sundry persons, for repayments,
22,502 82
He received, as treasurer ot the War Department, for the use of the Navy,
33,500 00
t There were moneys which remained to be applied on the 1st January, 1791, after deducting warrants
which, at that time, were unsatisfied,
11,314 49
3,992,992 44
Amount of warrants drawn on the paymaster and treasurer of the War Department by the Secretary of War, from 1st January,-1791, to 1st January, 1797, as per summary statement of the accountant of the War Department,
"XT
Amount of warrants drawn on the treasurer of the War Department, for the use of the Navy, as
per said summary sfatement,
o ~
Balance in the hands of the treasurer of the War Department, on 1st January, 1797,
9,013 51
Deduct warrants included in the amount of $3,943,838 09, not then passed to the
credit of the treasurer of theWar Department,
4,136, 33

3,943,838 09
44,277 17

4,877 18
3,992,992 44

\

65

f

B.
^

t t T j a t i a ^ X

t u t i

I

r

l

S

^

^

°

a)

§ i L

andi

*

M

th*

J*3

Carried forward,

dolls.

79
400
204
242
461

69
00
00
04
67

38,065 50

*

rnoneyspaid out of the Treasury

Clothing
Department.

Military Ordnance
Stores De- Departpartment.
ment.

MONEYS PAID OVER.

Indian
Department.

" J |S
i m
Jonathan Andress, William Allen,
Adam Anstate,
Thomas Atkinson, Michael Alice,
John Bcllie,
William Blount,
Thomas Billington and
C. Youngs,
Nathl. Beach and A.
Canfield,
Clement Biddle,
Stephen Bruce,
Gabriel Blakeny,
John Bray,
Jacob Bower,
Burrell Brqwn,
Ephraim Blaine,
Joseph Bellinger,
Barnes and Putnam, Robert Barr,
Zaccheus Biggs,
Brown, Francis, 8c Co.
James Byers,
^T. Billington and G.
Bryan,
Beach, Hays, and
Baldwin,
Cornelius Baldwin, -

*

ABSTRACT OF EXPENDITURES UNDER THE HEADS OF

A a
>

QuartermasCommis- Hospital
ter's Depart- sary of Pro- Depart1-s.Jfr n 8 8
ment.
visions'
ment.
BFRLL
tfc e <
3 U
Depart6 18,1
ment.
rJ L !
c
^ s 2
a
8 FILL
•
O
In fi i fD O
.s
• - 8J
4 C
>
i S'g
£ c r ,a I
S H
I I I
:£ §

NAMES.

f

M
t

From Mili- To Military
tary Agents Agents rerespective' spectively.

•s-Mi
B [> 0 o
U M

s

79 69

6,000 00

224,672 33

242
461
24,400 00

400 00
204 00
259 65

96,282 67
15,117 30
19,316 75
3,140 09
200 00
947 84
4,714 09
1,000 00
7,612 16
165 00
32,493 02
4,880 17
110 80
27 74
5,938 00
28,400 00 13,035 45
2,782 50

225,078 71

96,282 67
582
826
1,588 27

15,117 30

2,905
2,458
947
4,125
1,332
165

828 90

55 75

600 00 6,880 10

4,880 17
27
6,938

110 80
24,524 50
2,782 50

110,174 55

16,910 95

110,174 55

18,351 05
286 99
390,193 62 13,035 45 7,200 00

146 73
19,665 50

286 99
227,748 83

47,883 99

18,351 05

657 44 239,981 32

604 00 27,307 00 20,641 13

16,910 95 225,678 71

6,880 10

from

B—Continued.
ABSTRAPT OF EXPENDITURES UNDER THE HEADS OF

< .5
d

a l l Quartermas- Commis- Hospital
s Departsary of
Departt "<2 t e r ment.
Provisions- ment.

NAMES.

Department.

Clothing
Department.

Military
Stores
Department.

Ordnance
Department

Indian
Department.

C oO
m
o
* S'g
"
c

Brought forward,
Qhauncey Brewer, John Baker,
Blakeley and Vance,
John Ballanger,
~
Richard Bag nail,
Solomon Bedinger, Betton and Harrison,
Elijah Craig,
Benjamin Conner, Israel Chnpin,
Patrick Campbell,
John Chisholm,
William C6oke,
Peter Cooper,
Edward Carrington, James CaldvvelJ,
Gilbert Chadwick,
Samuel Coleman,
Alexander Cameron,
Charles D. Cooper, Moses N. Combs,
James Cobert,
Joel Collins,
Clark and Hammond,
Thomas Carneal,
John Corkey Owings
& Co.
Charles Clinton,
Duncan Campbell, J. Dickert, P. Gonter,
and J. Groflf,
Elias B. Dayton,
"William Dean,

390,193
37
1,983
3,565

62
30
22
37

13,035 45 7,200 00

422
414
11
112
38?

47

216 52

99

71
58
57

2,688 60
1,639 20
3,581 45
835 50

106 21

14,955 83
1,500 00

129 19

47,883 99
1,401
2,345
1,049
205
414

25
76
83
95
99

112 58
258 38

657 44 239,981 32
37 30

250 00

232 68
1,362 79
5,757 18

7,000 47
28 87
44
00
33
36

46
92
49
93
29

s

v a t*
£ o %

£
?

§ Sfc
lca < Ih
d ® 1
m

EM
|| gl
a

16,910 95 225,678 71

6,880 10

47,493 02
430 00

w
17,644 43
2,781 45
119 02

700 00

106 21

5,110 17

15,850 61

2,500 00

1,000 00 2,600 00
2 28

28 87
16 44
34 33

123 36

5,500 00
490 56
866 95
34 72

256 00

500 00

Carried forward, dolls.
517,569 36

13,035 45 25,405 83

507 31

I>
t*
V?
W
V
fei
55
«2
Hl
H

a

5,500 00

490 56
866 95
34 72

3,204 00
435 76
36 00

g
H
H
t*
hf
H
J>
W
H

>

871 22
11,007
329
674
2,504
1,249

iy.

s i s 4 !

11 71

3T139 20
214 28
53,669 02

329 92
907 17
3,870 00

604 00 27,307 00 20,641 13

till

-From Mili- T o Military
try Agents
Agents
respective- respective*

42 91

1,000 00

87,356 28

16
256
34
123

227,748 83

§

s.i. »£« aj
o H
S
^'Sr 0 X t) 3
**
g.fct IT*0

6§

581 97
789 61

1,092 74

* • & 5

pJi

3
oo
MONEYS PAID OVER.

w
tej
a?

3,204 00

428 45

36 00
291,209 38

72,254 08

854 34

245,214 14 7,060 44 27,307 00
41,323 01

15,850 61 16,910 95227,378 71

9,480 10

55,925 30

OT

Or
1-i

*ss>

B—Continued.
MONEYS PAID OVER.
ABSTRACT OF EXPENDITURES UNDER HEADS OF

9
g
NAMES.

S l S l
« s ^ ^

S £ § ir
« s ! &
a

5

Quartermas- Commis- Hospital
ter's Depart- sary of pro- Department.
visions'
ment,
Department.

Clothing
Department.

Military
stores*
Department

Ordnance
Department.

Indian
Department.

From Mili- To Military
tary Agents Agents rerespective- spectivelyly-

a*?
Jfc S o
hoc;
rf-'8

§
frg V 5^ §o
S
8 3 01 a ^
S ti to K J * 5 . S
Brought forward, 517,569 36 13,035 45 25,405 83
982 40
John Deniston,
255 03
John Duncan,
1,000 00
John Davis,
134 91
Elisha C. Dick,
1,572 27
James Duncan,
155 38
Francis De Hebecourt,
250 41
Isaiah Doane,
314 66
Richard W, Downing,
120 00
Thomas Ewing,
246 11
Edward Evans,
148 57
Reuben Easton,
762,786 67
Elliott and Williams,
23 10
Thomas Edgar,
9,750 00
H. Edwards & others,
993 58
Royal Flint,
300 00
70,000 00
Theodosius Fowler, - 602,100 00
Tench Francis,
55 68
Waters Forbes,
12,714 66
John J. Faesch, & Co.
21 95
John Fitzgerald,
18 57
Samuel Field,
4,863 00
George Flemming, 2,400 00
John Finnie,
54 93
250 01
Nicholas Fish,
1,000 00
Anthony Foster,
46 12
Squire Grant,
2,022 74
James Glenholm,
256 94
G old th wait & Baldwin,
30 00
Capt. R* H„ Greatou,
105,964 67
Geo. & Jacob Gilbert,
514 88
Joel Gibbs,
36,417 16
George Gale,
183 00
Jeremiah Gullion,
66 03
Edward Gove,

72,254 08
982 40

854 34 245,214 14

7,060 44 27,307 00 41,323 01

g e S
3
-go A
oi c (3
o
O £ FR
^

15,850 61 16,910 95 227,378 71

9,480 10

55,925 30

255 03
300 00

134 91
55 50

1 * 1

1,000 00

1,872 27
194 91

§.

J3 ^ §
T J F «-•

SJiS "

291,209 38

£

155 38
314 66
120 00

246
148
40,080 72 326,309
23

11
57
56
10

9,750 00
993 58

14,202 27

218 50 11,310 96 42,460 36 302,968 13
55 68

21 95

403,365 96

12,877 00

5,907 43

255 03
67,593 26

190 80

800 00

46 12
907 45

18 57

2,400 00

1,000 00

250 01
1,115 29

256 94
30 00

1,972 69
103,991 98
814 88

175 99
183 00

70,555 03
162,356 72
12,714 66

4,863 00
54 93

»e
si
tt
—
SS
z
l>
!z5
O
ts

36,000 00

241 17

310,183 95 27,307 00 114,822 70
351,580 73 403,584 37 13,467 24393,594 94
Carried forward, dolls. 2,135,332 78 13,035 45 25,705 83 250 01

66 03

15,850 61 17,101 75 240,810 74 12,535 13

755,106 39

CO

oo

B—Continued.
JL O

.O ^
f ^
og
O—
t

is
NAMES.

4
>
ft tof,

RT

g
tl < rtfru .
•S* >* 0 £
» E

ABSTRACT OF EXPENDITURES UNDER HEADS OF

2*
3

Ml

cSi:

5

=A

)

I L A

&

g

Indian
Department.

M* I s
ftf & 5
C
a c <u rt
>
fi£ 8-2

5 &
a o .S

S

I I - I

a Jl
ft

fig

A

351,580 73 403,584 37 13,467 24 393,594 94310,183 95 27,307 00 114,822 70
9,484 22
3,485 09
4,398 07
79 20
3,025 44
3,465 27

4,947 08
103 36

H

MONEYS PAID OVER.

S
0)
a S.«S
sol

111

From Mili- To Military
tary Agents Agents rerespective spectively.

iy-

10,611 90
-

116,542 13
807 16

0^3
12,535 13

15,850 61 17,101 75 240,810 74

1,000 00

-

223 51
382 26
1,795 36

188 15
976 60
3,564 41

680 11

755,106 39

7,500 00

31,653 14

8,396 99
91,306 52

42,500 00
34,163 48

138,033 63

80,577 06

929 76

567 43

i <
* s ts
s ** «
2 wC
tfc XI
4
c <
o u
s -a«
o c

c > o
ortO

1,688 52
2,723 15
1,824 50
6,163 16

6,116 11

15,914 70
6 40
224,6/8 85
199,790 73
250 00
1,486 92
9,000 00
411 66
1,358 86
4,464 47 1,189 04
600 00
R,3I3 42
172 42
19,464 19

202 06

Military Ordnance
Stores' De Departpartment.
ment.-

o

2,135,332 78 13,035 45 25,705 83 250 01
9,119 ,22
365 00
7,883 16
2,104 64
7,500 00
6,847 12 1,565 23
103 36
31,653 14
10,085 51
42,500 00
128,760 58

30 33
150 00
4,013 54

Clothing
Department

J53

frs ^ V <
•- fcflc 5 t- «
+»
>
5 < tn fF e iS d H ^
8
Brought forward,
Nathaniel Gorham, Michael Uunkle,
John Gordon,
Henry Glen,
Gunkie and John,
Daniel Gano,
William Hill,
Thomas Hanvood, Samuel Hughes,
John Habersham,
Daniel Hale,
Abraham Hunt,
Stephen Hays,
Samuel Hodgdon, Godlove Hieskill,
Thomas Lloyd Halsey,
Samuel Hewitt,
Matthew Harvey,
Alex^r Humphreys,
JNichoIas Hoffman, Andrew Hannah,
David Henley,
James Hutchinson,
(estate of)
Thos. Higgenbotham,
J, and A. Hunt,
Benjamin Hanvood,
John Hopkins,
Major Hamtramck, Thomas Johnson, jun.
Jackson & Smith,
Benjamin Ingraham,
William Johnson,
-

Quartermas- Commis- Hospital
Depart- sary of Pro- Departvisions* De- ment.
ment.
partment

ft fc
ter's

tH
«
'B "g
c5
o
ft O
So
°
oI RT
<
O

rtrtH +
•
>

24 00
136 97
1,371 91

2 67
6 40
1,263 41 48,386 3720,888 93

3,587 50

1,000 00

963 00

16,443 14

9,000 00

814 19

79 55
7,313 42

172 42

5,993 12

13,471 07

30 33
560 62

142 58
24 00
5,214 80 14,172 40

125 64

22,213 51
250 00
1,435 34

Carried forward, dolls. 2,682,054 82 30,887 74 250,245 41 250 01

595 30

516 18

68 80
4,013 54

2,962 43
16,437 87

5,434 56
5,775 64
250 00

8,396 99

1,042 10
142 58
24 00

16,655 44

36,042 64

190,941 09 434,158 75 20,093 56 426,600 11 358,570 32 57,680 15 162,729 26 21,088

82 32,293

I

75 17,101 75 267,863 17,256,265 39

953,778 20

B—Continued,

fa
Uh o tf

*
NAMES.

2

hi

?J5 s s
.a a g •

r» £ g
^ O. gJ
2 d C
I.
3oM
A13
ft £
OC
*
H
£ t- &
" 4)
2

-H {S .

ABSTRACT OF EXPENDITURES UNDER THE HEADS OF

QuartermasCommis- Hospital
ter's Depart- sary of Pro- DepartSp<2
ment. ~ visions' De- ment.
«
^
partment

<w 3
u
rtj oso
a" *
S
H i

Crt

Clothing
Department.

Military Ordnance Indian DeStores De- Depart- partment.
partment.
ment.

u u

Wii

flas-s

MONEYS PAID OVER.

Prom Mili- To Military
tary Agents Agents rerespective- spectively.

ly.

I F ' L L

frill

- 2,632,054 82 30,887 74 250,245 41 250 01 490,941 09 434,158 75 20,093 56 426,600 11 358,570 32 57,680 15 162,729 26 21,088 82
32,293 75 17,101 75 267,863 17 256,265 39
Henry Knox,
7,695 62
7,695 62
James King:,
83,211 85
9,990 85 66,673 54
1,606 78
4,940 68
Major Kersey,
27 33
27 33
Captain HoweJJ Lewis,
13S 10
136 10
William Lawton,
157 75
157 75
Samuel Lewis,
400 00
102 11
David Logan,
42 91
42 91
Tobias Lear,
17,016 67
Williain Lindsay,
3,549 54
1,973 05 1,576 49
Henry Lee,
3,000 oo
3,454 22
415 46
2,600 00
John G. Mayer,
1,828 42
1,030 00
1,213 26 I,645 16
Charles M'Clure,
3,670 65
1,000 00
1,174 94 3,495 71
Speirs, M'Leod & Co.
13,178 26
2,035 60 II,142 66
Abraham Millan,
48 86
8 66
40 20
John M'lntire,
318 64
318 64
John Miller, Jun
428 00
428 00
Solomon Maxwell, 364 92
1,000 00
291 32 1,073 60
Jacob Millavt,
4,533 18
1,649 82 2,883 36
William Minor,
37,010 60
8,136 82 27,511 Q3 1,324 29
38 46
Matthews & Hod well,
87 87
87 87
Abraham Morrow, 312 00
312 00
Leonard Marbury, 4,259 39
2,169 74
829 52
1,260 13
Henry Miller,
145,584 96
50,143 34
Maiming,'Wykoff & Co,
54,345 35
4,715 49 47,559 30 2,070 56
James Mease,
51 00
51
833 33
Thomas Marshall,/ 833 33
624 00
G. Marks St P. Lotz, 624 00
2,058 72
Jos. M'Clellan & Son,
1,579 80
478 92
Brought forward,

953,778 20

297 89

I—I

>

17,016 67
1,730 32

SJ
Z
a

165,728 30

Carried forward, dolls. 3,063,830 74 30,887 74 256,275 41 250 01 529,422 53 599,522 98 24,139 95 437,754 22 368,227 63 57,680 15168,998 53 21,088 82 32,293 75 17,101 75
290,606 51 257,098 72 1,138,551 38

N
to

C
O

B—Continued.
u S
£L* 0 A,
rt
2

ABSTRACT OF EXPENDITURES UNDER THE HEADS OF

lii*

^

6 * 1

NAMES.
tft o1"5
« g

3
00

£ hj>
s
'So J* 6 O
S

4

Quartermas- Commissa- Hospital
ter's Depart- saiyofPro- Department.
visions' De- ment.
partment

&

§

Clothing
Department.

MONEYS PAID OVER.

Military Ordnance Indian Destores De- Depart- partment.
partment
ment.

Prom Mili- To Military
tary Agents Agents re«
respective- spectively.

ly-

- 3,063,830 74 30,887 74 256,275 41 250 01

"William M'Mahon, James Marlin,
John M'Clallen,
James Manning & Co.
Barclay M'Ghee,
Kobert M-Clallen,
Vt ncis Mulligan,
P* Kagle & P. Zieber,
John Nicholson,
Francis Nichols,
Presley Nevill,
John Nazro,
James O'Hara,
John Otto,
John Overton,
Rufus Putnam,
Richmond Pearson, David Poe,
Thomas Potton & Co.
Ferdinand Phinizy, Richard Pindell,
John PuthufF,
James Roberts,
Aaron Robinson,
J. K. Read,
John Robinson,
Nathaniel Rochester, Nathaniel Richards, -

70
5
65
3,535

25
00
00
94

34
81
07
70
42
71
83
00
67
34
62
25
69
00
79

529,422 53 599,522 98 24,139 95 427,754 22
368,227 63 57,680 15 168,968 53

66 00

924 27

2,376 38

3,086 16

212 04
392 19

14 89
642,749 94

1,418 34
700 00

198 40
1,152 00
199 75

133 01

3,459 06
600 00

5,320 91

2,127 45
12 34

1,131 30
951 63
828 "96

5 00
422 41

814 30
529 52
203 17

1,460 40
848 08
1,134 62

5,568 94

12,546 87
9,856 81
2,195 07

138,033 63 255,072 04

133 23
191,382 92

1,400 00

8,001 38
150 00

1,158 10
848 80

Carried forward, dolls, 4,122,054 8139,136 12 261,099 11 250 01 1,179,028

100 00

101 88

141 67
1,149 58
304 82

120 00

2,679 55

12,668 83

1,000 00
500 00

75 17,101 75 290,606 51 257,098 72 1,138,551 38

588 00

175 03
250 00
702 35

21,088 82 32,293

5 00
65 00
235 29

1,044 07

579 55
04
42
06
00
775 03
5,000 00 7,668 83

212
4,522
3,459
588

976,033
12
8,456
1,195
834
10,527
1,028
32,936
150
141
906
453
257
2,141
1,578
1,337

S ggf

4 25

2,000 00

*ts?

rJ

o
fc
5 ~ fepg o+>t* M
^
J v hirdJ
Q SI
a frs.s rt w rt u
1 W3 2
Brought forward,

Ff1H

32,936 83

17 00
377 25

200 40

19 631,505 03 28,361 32 431,213 28 374,384 57 57,680 15
196,246 83 21,088 8232,293 75 17,101 75 430,140 14
512,770 76 1,371,005 74

Of
V I
—
Oji

B—Continued.
^ O .A O
5 rf O'S
a o2

NAMES.

• I
a
rt) i bdJ
•8.31 * i
R
J
O

ABSTRACT OF EXPENDITURES UNDER THE HEADS OF

Quartermas- Commis- Hospital
Departsary of
ter's DepartProvisions1 ment.
ment,
Department.

3
S B 84
• L I S *

Clothing
Department.

Military Ordnance Indian DeStores De- Depart- partment.
ment.
partment.

MONEYS PAID OYER.

Prom Mili- To Military
tary Agents Agents
respective- respective*
lyiy*

IP
Sfti
a &
at
•82
O_ U
tf op<
D C «
tfl e <
a 3

St* o^

So
7 <
3

£ R caO
M
H

m

57,680 15 196,246 83 21,088 82 32,293 75 17,101 75 430,140 14 512,770 76 1,371,005 74
Brought forward, 4,122,054 81 39,136 12 261,099 11 250 01 1,179,028 19 631,505 03 28,361 32 431,213 28 374,384 57
8,247 98
8,247 98
Terence Reiley,
100 00
493 30
110 09
703 39
John Ragan,
281 10
281 10
Joseph Reid,
3,533 55
3,533 55
Samuel Richards,
2,898 39
2,898 39
Paul Revere,
286 45
286' 45
, John Rupp,
87 52
87 52
Mordecai Redd,
43 20
43 20
Allen Richardson,
3 06
3 06
James Read,,
1,767 03
15,553 63
17,320 66
William Skinner,
586 77
586 77
Smith and WykofF, Samuel and John
643 21
643 21
Smith,
J. Shepherd and R.
37,915 12
37,915 12
Smith,
483 99
97 35
'581 34
John Sullivan,
6,592 43
3,065 86
1,576 25
8,082 04
Melancthon Smith, 9,435 95
137 42
1,000 00
1,139 48
825 49
8,887 36
William Smith,
Robert Seagrove &
4,206 88
4,206 88
Co.
10 78
10 78
Ebenezer Scott & Co.
7,000 00
780 70
137 77
250 00
7,668 <47
Alexander Scott,
2,039 97
897 39
1,150 00
,1,787 36
John Stewart,
43 00
43 00
James B. Smith,
279 60
279 60
Moses Scott,
500 00
3,448 88
28 23
2,521 96
1,424 57
6,923 64
Matthias Slough,
169 53
3 25
4,264 02
2,036 38
6,473 18
Matthew Spillard,
74,651 08
81 00
73,950 48 2,623 28
100,553 70
6,302 30
95,255 08
Benajah Smith,
Captain Joseph Sa247 59
247 59
vage,
406 80
132 84
539 64
Strong and Porter, 2,097 63
826 06
2,923 69
Sutton and Hardy, 276 90
276 90
Hugh Scott,
64,112 09 196,370 83 36,642 45 32,293 75 17,101 75 505,291 22 512,770 76 1,383,321 65
Carried forward, dolls. 4,321,471 10 46,263 91 282,396 02 250 01 1,289,700 33 740,420 94 39,124 26 469,428 88 374,384 57

I

B—Continued.
« £ J2

NAMES.

££ 3 |
y *2
o > ~ XR FT
b-s
li4 2 *
ftts 1
5
?
5*6 ^ ^
I4

-1
"
en o

O

too

g!

S £ L4
HU (
ft^ eo « S
I
RSFEJ
JS&J

ABSTRACT OF EXPENDITURES UNDER THE HEADS OF

1 I I
"S
a a < Quartermas- Commis- Hospital
>
u
^ « f ter's Depart- sary of
H
Department.
Provisions3 ment.
a ft<8
Departg
ment.

pr*
a) 4
>
C
oa

& O

;** T d
3 +8
§ 9

ClothingDepartment.

Military Ordnance
Stores De- Departpartment.
ment.

«\ « S
s
Indian
Department.

3 ® SlU

rt
®

j-j
§

SB
W

D
_ 5 £ S3 J
S

C S o fl
3
E <H
1 1 1 - 3 «2 -P 4)u(
5 a <
u
g & i s i f ,2 ftE*£

Ui

.5

MONEYS PAID OVER.

BB
a
• J* •
y
? a .9 From Mili- To Military
w < 5 tary
u 3
Agents
« S 4 Agents
>
respectives i s
respective-

5 W
rrl £<2
,

11

o 14

ly.

gift
w

02 250 01 1,289,700 33 740,420 94 39,124 26469,428 88
374,384 57 64,112 09 196,370 83 36,642 45 32,293 75
17,101 75 505,291 22 512,770 76 1,383,321 65
5,482 16
833 33
517 85
348 00
56
21,912 66
1,000 00
30,968 90 168,235 97
278 52
118,238 01
525 16
31 90

21 11
142 54

200 00
4,236 00
18,692 41

3,290 95
2,973 78
70

324 17

548 04

67 12

5,000 00

3,727 03

107 61

30 27
371 53
56 41

640 58
06

120 00

6,661 26
148 72

2,134 90
353 00

358 10

135 54

10,230 24
108 47

4,903,113 40 46,580 84- 303,182 28 250 01 1,330,781 98 942,774 33 40,159 59 469,992 96 374,384 57 64,112 09 239,463 80

P

H <
3 U

< S
U

"«s»8
Z(

\s

Brought forward\ 4,321,471 10 46,263 91 282,396
Peyton Short,
5,166 68
John Stille,
348- 00
James Seagrove,
4,682 10
18,230
Scott and Ernest,
317^432 88
William Shute,
835 58
James Smith, C e s t a t e
21 11
Of)
200 00
A . S. Swope,
142 45
Daniel Stevens,
4,236 00
William Steele,
18,692 41
Bennfct Searcy,
3,290 95
George Strieker,
2,973 78
Tlobert Searcy,
120 00
Joseph Strong,
366 51
Daniel Tillinghast, 505
It. Trout tind J*; Ty>
lee,
107 61
Teat and 3S?e^bitt,
67 12
John Tinsley,
5,000 00
Philip Thomas,
3A 27
Jabez True,
371 53
Henry Van Der Burg,
2,831 89
Francis Vigo,
353- 00
316 93
Chauncey Whittlesey,
8,515 00
2,050
Archibald Woods, 148 72
J. and C. Wilkins 8
c
10,230 24
Co.
108 47
Nathaniel Waters, 195,000 00
Elie Williams,
370 00
Joseph Williams,

Carried forwardi dolls.

.

% k

3,853 09

1,000 00

197,853 09
370 00

36,634 45 ^3,429 29 17,101 75 509,977 64 513,770 76 1,700,490 60

Brought forward,

-

Joshua Wentworth, John White,
William Winston,
James Wray,
Richard Wheelin,
John Wallace,
Dr. Jas. Woodhouse,
Jacob Welshans,
Young 8c Dannacker,
Young & Case
Dollars,

Military Ordnance Indian DeStores De- Depart- partment.
ment.
partment.

MONEYS PAID OVER*

From Mili- To Military
tary Agents Agents rerespective- spectively.
ly-

Balances due from Military
Agents on 1st of January,
1797, as per abstract A. a.

Clothing*
Department

Transferred to the statement of
expenditures under the head
of Naval Department, to be
accounted for therein.

Quartermas- Commissa- Hospital
ry of Pro- Departt e r s Department, visions' De- ment.
partment,

Transferred to the War Department, the expenditure
whereof to be accounted for
therein.

ABSTRACT OF EXPENDITURES UNDER THE HEADS OF

Paym'ts made to the Maryland, Virginia, &N. Carolina line, being arrearages
due by the late Govm't

Transferredfromthe statement
of Naval Department, and accounted for herein.

Transferredfromthe War Department, the expenditure
whereof accounted for herein.

NAMES,

Moneys paid, or credits given
at the Treasury, in the year
1797,forexpenditures made
before 1st January, 1797-

Moneys paid at the Treasuiy,
from 1st January, 1791, to
1st January 1797, according
to the printed public accounts.

B—Continued.

509,977 64 513,770 76 1,700,490 60
40,159 59 .469,992 96 374,384 57 64,112 09 239,463 80 36,642 45 33,429 29 17,101 75
4,903,113 40 46,580 84 303,182 28 250 01 1,330,781 98 942,774 33
1,150
13
174
281
2,868
2
106
72
110,221
27

86
50
83
23
80
43
00
00
18
72

185 00

940 74

14
13
174
281

50
50
83
23

10 62

2,868 80
3,795 -55

3,793 12
106 0Q

72 00
110,221 18
27 72

17,101 75 513,770 76 513,770 76 1,700,490 60
40,749 65 580,252 48 374,456 57 64,112 09 239,463 80 36,642 45 33,429 29
5,018,031 95 46,580 84 303,182 28 250 01 1,333,835 78 947,510 62

TREASURY DEPARTMENT,

Register's Office, January

S I st, 1798.

Extract from the books and records.

JOSEPH NOURSE,

Register.

c.
* Statement of the several sums which remained to be accounted for on the 1st January, 1 M

Blakely and Vance, contractors for supplying
troops at Wilmington, in North Carolina,

John Chisholm, agent for defraying the expenses
of a party of Indians, on a visit from Knoxville, to the President of the United States, Samuel Coleman, contractor for supplying the
troops at Norfolk,
- . :
Thomas Carneal, agent for purchasing distilled
spirits for the army,
Elliott and Williams, contractors for supplying
the army with provisions,

Bolls.

Purposes.

Names.

Clement Biddle, late quartermaster of Pennsylvania militia,
"
Ephraim Bluinfe, Asssistant quartermaster ot
militia,
-

advanced between the 1st January, 1701, and 1st January, 1W, *» account of the Militar

Cts.

Remarks—31st January, 1798.

15,000 00

Amount of moneys advanced in the year 1794, for the use of the militia army,
For the same purpose, paid in the year 1795,
-

Accounts have been rendered, and are in a course of
settlement.

32,493 02

Amount of moneys advanced him in the year 1794, for the use of the militia army,

Accounts have been rendered, and examined at the treasury, but suspended for further explanations*

$17,344 90
15,148 IS

-

March 31, 1796, advanced on account of supplies furnished, and to be furnished, the troops
of the United'States, at Wilmington, in the State of North Carolina, warrant No. 5,927,
August 18, advanced for the same purpose,
warrant No. 6,413,

330 00
100 00

This sum was advanced the 22d July, 1795, for the purpose of defrajing the expenses of Chickasaw
and Choctaw Indians, on their return from Philadelphia to Knoxville,
A balance due on the settlement of his account as contractor for supplying the troops at Norfolk, in Virginia,
Amount of moneys advanced in the year 1795, for the purchase of distilled spirits for the army, northwest of the river Ohio,
TTnnn the settlement of their account of supplies to the troops of the United States, to the
3lst ofDecember/ 1793, a balance was stated due by them to the United States, as per
Auditor's report, No. 6,741, of
"
I
They obtained a credit, on account of supplies furnished, for
-

430 00

2,500 00

2 28
5,500 00

Accounts rendered, but suspended for want of some
vouchers*

403,365 96

Accounts rendered for the
full amount, and now on their
passage through the treasury.

100 55
00

10,462 96

They received, on account of their contract for supplying the army, in 1794,

-

- 360,02fr 00

in 1796'

-

-

T h e y

w e r e

debited, on the settlement of an account with James O'Hara, quartermaster

general, No, 9,134,

*

Richard Edwards, George Leonard, Levi Hoi*
lingsworth* and Paschal Hoi lings worth, contractors for furnishing iron ballast and cannon Advanced tfiemfcsfollows,vl^:—In 1734,
ball,
In 1795,
In 1796,

s',000 00
^ ^
^
9

4,000 00
5,200 00
650 00

9,750 00

Accounts rendered, but suspended for explanation.

B—Continued.

Dolls.

Purposes.

Names.

Theodosius Fowler, contractor for supplying the
—
troops on the north and southwestern frontiers, Amount of moneys paid on account of his contract m the year 1791,
Amount of a bill drawn by Israel Ludlow, agent for Theodosius Fowler, the 29th January, 1792, on William Duer, and for which warrant, No. 2,820, issued, with which
Theodosius Fowler is charged on account of his contract,
For this amount, paid by General St. Clair, on account of William Duer, and for which
a warrant issued for the re-payment of the General,
Tench Francis, purveyor of public supplies,

John Jacob Faesch and Co. contractors for supplying ballast and cannon ball,
John Finnie, agent for purchasing distilled spirits
for the use of the army, for the year 1796,

George and Jacob Gilbert, late contractors for
supplying the army with clothing,
George Gale, agent for purchasing military supplies in Maryland,
-

70,000 00

255 03
300 00

He is debited with a balance on the final adjustment of his accounts as agent for procuring supplies for the Department of War, commencing on the 25th September, 1792, and
7,356 72
ending the 27th November, 1795, agreeably to treasury settlement, No. 8,367,
115,000 00
He received, as purveyor of public supplies, in the year 1795,
40,000 00
Ditto,
do.
do.
do.
1796,
Advanced them in the year 1794,
Ditto,
do.
1795,

-

-

Advanced in the year 1796, at the following dates, viz:
March 30,
warrant No. 5,908,
April 25,
do.
6,024,
"
*28,
do.
6,031,
May
2,
do.
6,045,
do.
6,049,

_
-

-

-

This is a balance due on their army-clothing contract, for tlie year 1794.
They received, on account of said contract, in 1794,
They supplied clothing, as per account settled, No. 6,568,
Advanced for the use of the militia army, viz:
In the year 1794,
1795,
-

-

-

-

-

9,000 00
3,714 66
500
500
200
700
500

00
00
00
00
00

105,964 67
103,991 98
33,000 00
3,000 00

Edward Gove, contractor for supplying the troops
at Portsmouth,
- Paid on account of supplies furnished and to be furnished to the troops of the United States, at Portsmouth, in the State of New Hampshire,
Henry Glenn, agent for providing the means of
transportation of troops, ordnance, &c. destined to take possession of Oswego and Niagara, Advanced in the year 1796, viz:
1,000 00
June 8,
warrant No. 6,150,
500 00
66
30,
do.
6,230,
6,000 00
Dec. 21,
do.
6,732,
Samuel Hughes, contractor for supplying the
8,000 00
Advanced in the year 1794, United States with iron cannon,
4,000 00
1795, 30,500 00
1796, «

Cts.

Remarks.

His account remains suspended in the Comptroller's
Office, in order to give Mr.
Fowler an opportunity of
stating his objections to the
settlement. Balance, as re70,555 03 duced in the Comptroller's
Office, is $10,799 29.

162,356 72

His accounts rendered, and
in a course of settlement.

12,714 66

2,400 00

1,972 69

36,000 00
66 03

7,500 00

42,500 00

His account is now in the
Comptroller's Office, on which
there is a small balance due
to him.

Accounts rendered, and in
a course of settlement.

John Habersham, agent for supplying the troops
in Georgia,
_

Received in 1791,
1792,
1793,
1794,
1795,
1796,

-

~

-

"
"
:

178 65
2,114 31
11,739 77
#0,093 12
90 36
34,544 37

~

:

-

;

» B e n a j a h Smith, contractor, and accounted for by him,
S U P ? l i e S ' m _ t h e quartermaster and commissary depSenSmPa^Tn^an^gent,0^^ ° n

t]lf a d j u s t l n e n t o f

William Johnson's account, as

74,651 08

$128,760 58

3,290 58
16,655 44
94,597 10

Samuel Hodgdon, agent for the quartermaster's
department.

34,163 48

280 42
of - the pres ! nt

Elias Langham, Samuel Hodgdon,
Thomas Lloyd Halsey, agent for procuring sundrv military supplies. .
t K n l e { f a g 0 n t f o r t h e Department of War

-

^

,

^

1,200 00
- 1,000 00
$2,200 00

Advanced to him, June 20th, 1794, per warrant No. 3,772,
He is debited, in the year 1795,
in 1796,

-

-

-

I

1

JZ reiYed
P T O n t s to John Wallace, contractor for supplies,
who has accounted for the same at the treasury,
By John Overton,
ditto,
ditto,
John Chisholm, ditto,
ditto,,
Barclay McGee, ditto,
ditto
John Gordon,
ditto,
ditto,

Tobias Lear,, agent for the purchase of land on
Potomac river, for an arsenal and national ar^uan
April, 1794.

t to act of

Congress, of the 2d

T h 8,l09t b a l a n C G d U e b y W n !. 0 n a s e t t l e m e r i t t 0

^

30th

$3,793 12
400 00
700 00
100 00
1,000 00

19,464 10

$5>993 12

June, 1796, as per treasury statement, No.

This is a balance ;remainiogin his hands, on the 3d December, 1796, as per treasury statement, No.
H C

p^ntthiS

thC

!°th N°Ve!nber'

l 7 9 > o f Gen"eral

Clair, on account of the Indian de-

This i
July 30.

Do

6341*

-

-

I

80,577 06
9,000 00

Accounts rendered, and under examination.

1,294 00
18,170 19

I

He

Benjamin Harwood, commissioner of loans, asent
T u H P V t h e l a t e Maryland line,
John Hopkins, commissioner of loans, agent for
paying the late Virginia line, _
Major Hamtramck, of the army of the United
States, Samuel Lewis, clerk in the war office, agent for
lisnng^arrears of clothing due to discharged

0,296 64

T

7,016 67
10,000 00

13,471 07
5,434 56
5,775 64
250 00
297 89;
I
From information received
i at the War Office, this money
17,016 67 has been applied, and deeds
executed to the President of
the United States.

B—Continued.
Dollars. Cts.

Names.

Purposes.

Henry Lee, Esq. late commander in chief of the
militia on the western expedition.

A balance, of moneys which he received in the capacity; of commander in chief, as per treasury settlement, dated Nov. 18, 1795, No. 7057, after deducting $415 46, since passed to his credit on the
settlement of the account of Robert Welford, surgeon-general of the militia army, He received, in the year 1794,
101,000 00
in 1795,
40,584 96
in 1796,
4,000 00
On the adjustment of the accounts of Jacob Bower, at the treasury, he is debited with 3,027 01
Ditto, of the account of James O'Hara, being advances of moneys to sundry wagoners, 17,116 33

Henry Miller, quartermaster general of the late
militia army.

John Nazro, agent for military supplies*
James O'Hara, late quartermaster general, and
now# contractor for supplying the army with
provisions.

David Poe, contractor for supplying the troops at
Baltimore, and at Whetstone-point fort, in
Maryland.

Balance of moneys to be accounted for at the treasury, per report No. 3301,
He is debited with a balance, on the final adjustment of his accounts as quartermaster
general, commencing on the 1st October, 1795, and ending 30th June, 1796, agreeably
to treasury settlement, No. 9124,
He received, in the year 1796, on account of his contract for supplying the army of the
United States with provisions,
Balance due by him on the adjustment of his account at the treasury, to the last of Dec.
• 1794, per statement No. 7152,
~
*
*
He received in the year 1795,
-#
6,668 22
Deduct warrants No. 4525, 4526, and 4527, amounting to $968 22, which he
accounted for in said settlement, No. 7152, 968 22
He received, in the year 1796,

-

-

-

-

-

-

190,000 00

John Ilogan, contractor for furnishing supplies to
the troops at Hagerstown, in Maryland.
William Skinner, commissioner of loans for the
State of North Carolina, agent for paying the
late line of said State.
Alexander Scott, agent for purchasing provisions
for the use of the army.
Matthias Slough, contractor for supplying the
troops at Lancaster, in Pennsylvania.
Peyton Short, agent for purchasing spirits in
Kentucky.
Scott and Ernest, contractors for supplying the
army with provisions.

For warrant No. 4575, dated 14th April, 1795, and which remains to be accounted for by him,

Adam Swope, contractor for supplying troops at
Alexandria.

-

Balance due, on adjustment of his account, on 4th March, 1795, per treasury statement, No. 6,486,
-

-

-

-

-

-

Balance due on the adjustment of his account, June the 1st, 1796, per treasury statement, No. 7950,
Balance due, on the adjustment of his account at the treasury, the 9th Nov. 1796, per statement
No. 8347,
•
"
They are debited with a balance due on the settlement of their accounts at the treasury,
the 24th May, 1796, No. 7944,
- 116,478 01
They received, warrant No. 6112, dated 25th May, 1796, 1,750 00
Advanced on account of provisions furnished, and to be furnished to said troops, viz:
In 1795,
"
In 1796,'
-

191,382 92

J. O'Hara's account as contractor, has been adjusted to
31st May, 1797, and the sum
of $190,000 therein accounted
for.

32,936 83
100 00

His accounts pending in the
auditor's office.

5,700 00
2,300 00

He received, in the year 1795,
in 1796,

-

165,728 30
133 23

1 38

Ferdinand Phinizy, contractor for supplying
troops in Georgia.

Advanced the 24th March, 1796,

1,730 32

1,382 92

6,874 00
26,062 83

-

Remarks.

1,767 03
7,000 00

3,448 88
517 85

118,228 01
100 00
100 00
200 00

Accounts rendered to cover
a great part of these advances,
but suspended for want of
some additional documents.

Elie Williams, agent for the supply of provisions to the militia called into service.

He received, in 1794,
In January and February, 1795,

-

-

-

-

-

Deduct a re-payment into the treasury, on warrant No. 167,

-

-

-

^MSS JK
75,000 00
-

205,000 00
10,000 00

Leaves,
195,000 00
He is debited, on the adjustment, at the treasury, of the account of Jacob Bower, 3,853 09
He is credited for so much accounted for by Abraham Hunt, (deduct)
1,000 00
Joseph Williams, contractor for supplying troops Advanced in 1794, on account of provisions furnished at their rendezvous at said place,
at Chestertown, Maryland.

197,853 09
370 00

Accounts rendered, and in
a course of settlement.

$1,700,490 60

TREASURY DEPARTMENT,

Register's Office, Januaty 31 st 1798.
Extract from the hooks and records.
JOSEPH NOURSE, Register.

[1798.

FINANCE.

524

D.

A summary statement of moneys received by the several agents employed to erect fortifications at several ports and
harbors of the United States; of their expenditures for the same, and of the balances which remain to be
accounted for on the 1st January, 1797.
Amount of moneys paid at the treasury of the United
States, and arranged in the printed public accounts,
under the head ot " Payments for the fortification of
ports and harbors:"
For the year 1794,
1795,
1796,

$42,049 66
81,773 50
25,761 26
.$149,584 42

Amount of expenditures (so far as accounts
had been settled) to 1st January, 1797,
$120,048 54
as per statement E,
Balances which remain to be accounted tor
36,566 28
on the 1st January, 1797,

Payments made in the year 1797, or credits
given in that year on the treasury books,
for expenditures on account of the fortification of ports and harbors, to the first
January, 1797,
5,378 06
Payments made by the War Department, to
Samuel and Joseph Sterett, at Baltimore,
which they have accounted for at the
treasury,
1,652 34
$156,614 82
TREASURY DEPARTMENT, REGISTER'S OFFICE,

$156,614 82
February 2, 1798,
JOSEPH NOtJRSE, Register,

E.
Abstract of the accounts of agents employed to erect fortifications at several ports and harbors of the United States7
exhibiting their expenditures, so far as their accounts had been settled at the Treasury, to 1st January, 1797.

Daniel Bedinger, agent for erecting His account, commencing the 1st April, 1794, and endin
fortifications at Norfolk, in the State the 31st December, 1795, settled at the treasury the 18t
May, 1796, No. 7872, states that he disbursed, during
of Virginia.
said period, for materials, labor? and provisions, &c. incidental to the erecting of fortifications at said port, in
eluding his commission at 2£ per cent, the sum of
John Berrien, agent for erecting forti- His account, commencing 19th May, 1794, and ending 31st
March, 1795, settledat the treasury 29th May, 1795, No.
fications at Savannah, in Georgia.
6820, states that he disbursed, during the said period, for
materials, labor, provisions, &c. incidental to the erecting of fortifications at said port, including his commission
at two and a half per cent, the sum of Walter Channing, agent for erecting His account, commencing the 22d May, 1794, and ending
31st December following, settled at the treasury the 31st
fortifications at Newport, Rhode
March, 1795, No. 6598, states that he disbursed, during
Island.
the said period, for materials, labor, provisions, &c. incidental to the erecting of fortifications at said port, including his commission at 2 per cent, the sum of $5,883 33
His account, commencing 1st January, and ending 31st Dec. 1795, settled at the treasury the
8th March, 1796, No. 771states that he disbursed, during the said period, for ditto,
80 91
William Ellery, agent for erecting
fortifications at Newport, Rhode
Island.

Tench Francis, agent for erecting fortifications on the river Delaware.

William^ Lindsay, agent at Norfolk,
Virginia.
Joshua Potts, agent for erecting fortifications 9n Cape Fear river and
Ocracock inlet, in North Carolina.

His account, commencing the 18th July, and ending the 7th
December, 1795, settled at the treasury Januaiy 8, 1796,
No. 7516, states that he disbursed, during the said period,
for materials, labor? mechanics, &c. incidental to the
erecting of fortifications at said port, including his commission at two per cent, the sum of
His account, commencing 8th May, 1794. and ending 17th
July, 1795, settled at the treasury 26th May, 1796, No.
7734? states that he disbursed, during the said period, for
provisions, tools, materials, cart hire, and the wages of
ditchers and laborers, to the amount of
Being the amount disbursed by him in the month of May,
1795, for the purchase and expense of surveying, drawing, and recording a deed for tne land on whichfortNorfolk is erected,
His account, commencing 21st May, 1794, and eliding 20th
January, 1795, settled at the treasury the 3 Oth July, 1795,
No. 7025, states that he disbursed, during said period,
for tools, materials, commissary's stores, incidental expenses, &c. and for hire of laborers and mechanics, including his commission, the sum of
$2,857 02
His account, commencing 20th June, and ending
24th Dec. 1795, settled at the treasury the 5th
May, 1796, No. 7877, states that he disbursed,
for tools, materials, commissary's stores, &c.
the sum of
2,870 99

11,808 67

3,591 74

5,964 24

4,335 56

19,137 86

680 45

5,728 01

MILITARY

1798.]

AND

NAVAL

EXPENDITURES.

525

E—Continued.
EXPENDITURES,-

NAMES.

Robert Purviance, agent forpurchasing His account, commencing the 7th Nov 1794, and ending
the 18th Aug. 1795, settled at the treasury the 5th Sep.
land whereon to erect fortifications,
1795, No. 7156, states that he disburse^!, for the purchase
at Whetstone Point, Maryland.
and expense of surveying, drawing, ana recording a deed,
for sundry lots of ground situate at Whetstone Point,
Daniel llogers, agent for erecting for- His account, commencing 25th Aug; 1794, and ending the
u 14th Dec. 1795, settled at the treasury the 27th Sep. 1796,
tifications at Gloucester, MassachuNo. 8213, states that he disbursed, for materials, &c. insetts.
* v
cluding his commission, the sum of
$2,330 71
A subsequent account, settled at the treasury December 1st. 1796, No. 8390. states that he paid
Jonathan Dodge, from 17th Sep. 1794, to 18th
Nov. 1795, for laying 78,000 bricks and building a wall round the iortifications,
927 68
John Randall, agent fpr erecting- for- His account, from July to December, 1794, settled at the
treasury the 26th May, 1795, No. 6802, states that he
tifications at Annapolis, in Marydisbursed, for materials, labor, &c.
land.
Nathaniel Richards, agent for erecting His account, commencing 17th April, 1794,and ending 16th
Dec. following, settled at tlie treasury the 14th April,
fortifications at New London, Con1795, No. 6680, states that he disbursed, during said^penecticut
riod, for tools, materials, wages3 and board of artificers
and laborers, including his commission,
$5,087 36
A subsequent account, settled at the treasury
. July 21, 1795, No. 7043, states an additional
expenditure from 2d Feb. to 17th June, 1795,
200 85
James Seagrove, agent for erecting
fortifications at Point Petre, in
Georgia.

His accounts, commencing the 9th Nov. 1794, and ending
the 1st of August, 1796, settled at the treasury the 29th ;
July, and
, 1797, No., 8350, and 9331,,state that
he paid for materials, labor, tools, provisions, &c. used
in erecting fortifications, and building barracks, including
'the pay ol the superentendent, the sum of
Samuel and Jos. Sterett, agents for Their accounts, commencing the 18th Nov. 1794, and enderecting fortifications at Baltimore. • ing 3d Oct 1795. settled at the treasury 11th Dec. 1795,
No. 7395, state tnat, for the purchase of materials, tools,
provisions, wages of laborers and mechanics, with their
commission, they expended
$4,021 40
Their subsequent accounts, from 3d Oct. 1/95,
to 17th February, 1796, No., 7866, statean additional expenditure of'
< 1,733 84
Daniel De Saussure, agent for erecting fortifications at Charleston,
South Carolina.

His account, commencing 3lst May, 1794, and ending 1st
May, 1797, settled at the treasury the 30th Sep. 1797,
No. 9112, states that, fqr the purchase of materials, tools,
provisions, and the .wages of laborers and mechanics, with
his commission thereon, he disbursed the sum of $27,065 96
Deduct the estimated amount of expenditures <
>
' from 1st January to 3lst March, 1797, *
1,565 96

Ebenezer Stevens, agent for erecting' His ^account,, commencing 15th April, 1794,' and ending
fortifications at the port of New
13th Dec. following, settled at the treasury the 5th May,
1797, No. 6749, states, the' "amount of his payments to
York,
engineers, for w&ges of laborers, smiths' work, and materials, including his commission,
- ,
Joseph Whipple, agent for erecting His Account, commencing 8th July, 1794, and ending 24th
NOY. 1796, settled at the treasury 31st May, 1797, states
fortifications at Portsmouth, Newthat, for the purchase of materials, wages oflaborers and
Hampshire.
mechanics, including his commission, he paid $3,430 54
Deduct this sum, accounted for at the War Department,
64 74
John Wallace, agent for erecting for- It appears by his account, settled at the treasury the 4th
tifications on Bacon Island,^ North
May, 1797, No. 8680, that, in the year 1794, he disbursed
Carolina.
for tools, materials, commissary's stores, hire qf mechanics, laborers, and incidental expenses, including his
commission,
... - . * - •
- *

TREASURY DEPARTMENT,

Registers Office, February 2,1798..
JOSEPH NOURSE, Register.

67

t

e

[1798-

FINANCE.

526

F.

,

s

A statement ofthe JBalances^which remained to be accounted for, on the 1st January, 1797, by the Agents employed
tp erect Fortifications at several ports $rid l\eirbors ofthe United States, as stated from, the records ana books
of the treasury.
"
,
Daniel Beddingeiy agent at Nor^
folk, in the State of Virginia.

He received,
March 31st, 1796, warrant No. 5961, August 5jth, do
do No. 6368, Nov. 234 do
do
No. 6665, -

$1,200 00
2,137 00
689 23

Deduct a balapce due to-him on the settlement
ot his account, to 31st December, 1795, per *
treasury statement No. 7&72,
Charles Brown, agent at Georgestown, in the State of South Carolina.
Matthew Clarkson, agent at 'New
York. ,
Samuel Dodge, agent at Baltimore.
John Fitzgerald, agent at Alexandria., in. Virginia.
Tench Franpis. agent for erecting
fortifications dp. me river Delaware.

4,026-2$
11 15
'

Amount of warrant No, 4718, March 31st 1795,

5,000 00

Amount of warrant No. 5915, dated March 30th 1796, Amount paid Mm in V794 and 1795,
Ampunt paid Wm in 1794 and 1796,

~

5,200 00
(a) 2,900 00

-

He received, in the yea;? 1735,
Deduct a balance due. to him on tlie 17th July,
1795, according to his account adjusted at
, the treasury, No. 773-4,
-

$4,015 08
1,000 00

9,000 00
2,249 56

Nathaniel F. Fosdick, ag^nt at Port- Amount of payments in 1795 and 1796, land, Massachusetts.
Samuel R. Gerry, agent ai Marble- Amount of payments in 1795^
head, m Massachusetts.
Joseph Hiller, agent a£ Salem, m, Amount of payments, in 1795,
Massachusetts.'B
^ Joshua Potts, agent for meeting for-, Balance-due on settlement to the 24th December, 1795,
per auditor^ report No. 7377, - »
tifications at 0ape Fear river, ai^d
Ocracock Inlet, in North Carolina.
Samuel and Joseph Sterett, agents Balance due by them, on settlement to the 17th February,
179.6, Jer auditor's report No. 786G, at Baltimore.
1,25^ 50
William Tuck, agent at Glouces- Amount oft payments made him in 1796,
He received from Daniel Rogers^ 15 45
ter, Massachusetts.

(a) 6,750 44
3,899 28
2,513 84
2,773 84
145 75
1,097 la
(b) 1,270 95
$36,566 28

(a) Accounted for in the year 1797, awl a balance stated due him.
(b) #Accounts rendered, but suspended for further information.
TR&ASTOY DEPARTMENT,
Register's Office, Febtudry 2, 1798. ''
JOSEPH BOURSE, Register,

G.
A summary Statement qf moneys received by the several Naval Agents, and others, and of their expenditures in
the purchase of materials, am in builtjLing ships of war, from the institution of the Navy, to the lst>of January,
'1797.
v
Amount of moneys pai<£ under the head
of Naval department, as per printed
public accoijnts for 1794,
$61,408- 97
Ditto, for 1795,
410,562 03
Ditto, for 1796,
274,784 04

Amount of expenditures in the Naval Department, to 1st of January, 1797, as
per statement H,
Transferred to the statement qf expenditures, under the head of Military Establishment, from 1st of Januayy, 1791,
to 1st of January, 1797, the same being
$746,755 04
accounted for therein, Payments made on credits, passed in the
Balances which remained to be accounted
^treasury books, in tlie year 1797, oh
for, according to the books and records
account of expenditures in tlie Naval
of this office* on 1st of January, 1797,
Department, to 1st of January, 1797, , 12,759^ 12
Transferred from the , statement of expenditures under <fhe head of Military Establishment, from 1 st of January, 1791, to l$t of January, 1797, the
same being accounted for, in the Na- >
val Department,
- "* 17,101 75
$776,615^ 91

TREASURY DEPARTMENT,

Register's Office, January 19, 1798.

$431,73S 03

250 01
344,632 87

$776,615 91

JOSEPH NOURSE, Register.

M I L I T A R Y AND N A V A L

1798. J

i

J, Blagge, Naval Agent,
NewYork,

Nicholas Fish, Naval
Agent, New York.

EXPENDITURES.

His account, commencing 24th of September 1794, and Ending the 30th
of September, 1796^ settled at the treasury 18th of September, 1797,
No. 9102, states that, during said period* he disbursed in the purchase
of materialSj the hire of labor* (including the salary of the clerk of the
yard up to the 10th of March, 1796} wita his commission thereon, the
sum o t , , He expended, as pfer treasury statement No. 6533, in the purchase of 135
barrels of beef, and 9 barrels of porkj shipped by him to the care of
Q
John Habersham* EJ&J. at Savanna)^ for the use ot the people employed in Georgia* in cutting timber for the frigates, 971 11
His commission thereon* at 1 per cent,
29 71

Gurneyand Smith, Naval
Agents, Philadelphia.

Their account, commencing on the 23d of July, 1794* afcd ending on the
20thof October, 1795, settled at the treasury the 19th of December,
1795, No. 7403, states that they expended, during the aforesaid period,
for materials and labor* for the frigate building jat Philadelphyi, including the freight of four cargoes of timber from Georgia* ana the1-expense
of erecting a mould-loft and temporary counting-house, for tile ship
yard, &c. including their commission thereon, at
per cent. Gardner and "Olden, Na- The amount of their account, settled at the treasury the 16th of May.
1796, No. 7909? being for a quantity of kentledge delivered the comval Agents, Philadelmjssary of Military stores, in September, 1795,
phia.
John Habersham, Naval For so much paid by him for materials andfeundfycontingent expenses,
Agent in Georgia.
from 26 th of July, 1794^ to the 30th of September, 1795, as per account
settled at the treasury, No- 7642*
Jedediah Huntington, A- Fob the amount of disbursements made, by Wm for wages bf sundry cargent for procunng suppenters arid axe-men* employed for th£ purpose of cutting timber for
plies.
the frigates, provisions for their use$ including sundry expanses in getting them home, medical assistance, &c. from September, 1794, to September, 1795, as per account settled at the treasury the 24th of September, 1795, No. 7192; s
tienry Jacksdn, Agentat The amount of his dibursements from 6fh of August, 1794, to 3Istof
Boston,
March, 1797, ill the purchase of materials, hire ot carpenters, laborers,
&c. for the frigate building at thefeaidport, including his commission,'
as per account settled at the treasury the^8th of July, No. 8985,
" ' '
a
«
$109,830 97
For the amount of sundries shipped to the island of St. Simons, in the State of Georgia, for the use of the wood.
cutters, including his commission, as pey treasury statement No.- 8985, *
< a o ^1,100 49
*
.
,
,
* $110,931 46
Deduct the.estimated amount of expenditures from 1st of
January, to 81st of March, 1797,
'
'
*
' ,13,931 46

Samuel Meredith, Treasurer of the U, States.
*

William Pennock, Naval
Agent at Norfolk.

Proprietors of the sail
cloth manufactory, at
Boston.
*
Samuel and Joseph Sterett,a Naval Agents at
Baltimore.

527

,°

Leaves the amount paid to the said-agent,cin the years 1794,1795,
and 1796,
Accounted for by tne statement of the War Department, under the head
of Na\fal Establishment, the expenditures whereof are included in the
sum of $43,691 47. >
For amount of sundry sums disbursed by him from 1st of September,
1794, to 3lst of May* 1795, in the purchase of materials., hire of laborers, for provisions and contingencies for the frigate building at said port,
as per treasury settlement No. 7109, " - v
$11,576* 28
For the amount of his said disbursements from 1st of June;
1795, to November following, as per treasury statement
No. 7605,
^ - , 9,718 39
For do. from 1st of December, 1795, to 31st of the same
month, as per do. No. 9101,
- *
6,034 31
For the cost of 1,545 pieces of sail cloth, containing 61,375^ yards, de*
livered to Henry Jackson. Naval Agent at Boston, from 23d January,
1795, to 23d December following, agreeably to contract entered into by
Samuel Breck, agent for said proprietors, on 1st January, 1795, as'per
statement at the treasury, No. 7,567,.dated 26th January, 1796,
It appears by their accout, settled at the treasury, the iSth December, 1795, No. 7,415, that they disbursed,fromthe 1st September, l794?to 30th September, 1795, in the purchase of materials and hire of laborers, for the frigate' building at that *
port, including their commission,
*
26,298 39
From the 1st o f October,' 1795, to the, 31st March, 1796, they
disbursed for the,hire of laborers and purchase of materials,
as per treasury statement, No. 8,236,
' 12,279 60
From the 1st of April, 1796, to the, 30th September following,
they disbursed for the like* purposes, as per treasury statement, No, 8,377,
- ,
- . 52,312 77
From the* 1st of October^ 1796; to the 31st December followJ
frig, t h ^ disbursed for the like purposes, per treasury statement, No. 9,011,
' -«
22,754 38
o -

$32,827 82

3,000 82

25,839 70
268 90
4,522 55

12,779 26

97,000
33,500

27,328' 98

22,354 07

113,645 14

FINANCE.

528

[1798.

H—Continued.

AGENTS.

EXPENDITURES!

*
*

Jacob Sheafe, Naval Agent at Portsmouth,
New Hampshire.
«

.

It appears by his account, settled at the tre&sury, the llthJune,
1795, No. 6,866, that he disbursed, from the 25th September,
1794, to the 30th April, 1795, for materials and labor for the
frigate building at that port, including his commission,
5,913 54
From the lst of May, 1795, to the 31st July following, ditto, in '
building said frigate, and for charter, freight, and demurrage
of vessels, and passage of 67 wood cutters from St, Simon's,
in the State of Georgia, as per account settled at the treasury,
the 19th September, 1795, No. 7187, 12,822 10
From 1st August, 1795, to the 3st December following, in building said frigate, as per account settled at the treasury, the
19th February, 1796, No. 7,641, 5,126 46
From 1st January, 1796, to the 30th June, 1796. for the like
purpose, as per account settled at the treasury, the 29th Aug.
. 1796, No. 8,190,
5,801 92
From 1st July, 1796, to 31st December following, as per account
ditto, the 29th June, 1797, No. 8,976, 6,888 66
For cost and freight of hay, shipped to Georgia, as per do. do.
759 24

Solomon Townsendj coiv For cost of six anchors made, by himt per certificate of the purveyor of
public supplies, for the use of the frigates Constellation ana' Constitu^
tractor for supplying
anchors for the frigates. tution, as per settlement made at the treasury, the 26th December,
1797, No. 9,341,
Expenditures transferred
from military establishment, viz:
By Tench Francis, agent For an expenditure in tlie naval department, with moneys
charged to the appropriation for *the military establishment, M
>
for the purchase of pubas per treasury settlement, No. 8,367,
190 80
lic supplies.
By Brown, Francis, and For cost of 59 cannon, carrying a shot of 94 pounds each, furnished for the frigates under a contract, of 8th August, 1794, *
others, owners of the
as per treasury statement, No. 8,961, 16,910 95
fhrnace Hope,

37,311 92
«
4,25£ 12
t

17,101 75
#431,733 03

Register's Office, January 19, 1798.
Extract from the records.

TREASURY DEPARTMENT,

'

JOSEPH NOURSE, Register,
i

»

1798.]

M I L I T A R Y

A N D

N A V A L

E X P E N D I T U R E S .

529

JL statement of the several sums which remained to be accountedfor, of moneys advanced, from the institution of
' the Navy, the first of January, 1797, as stated from the records and books of the treasury.
AGENTS.

BALANCES.

John Blagge, Naval A gent, at^New York.

A balance was stated at the treasury to be due by him on the 1st October,
1796, as per treasury statement. No. 9,102,'
1,272
He received, on the 21st December, 1795, warrant No. 6,735, * 1,000

Joseph Copperthwaite, A gent for procuring timber in Georgia.

This debit arises on the settlement at the treasury, of an account of John
Habersham, Agent for procuring timber in Geprgia, No. 7,642, being the»
amount of sundry sums paid to him and to his orders, from the month of
April, to 30th September, 1795, (a.)
A remittance of 2,000 pounds sterling,5 made by the Treasurer1 of the U.
States, in 1795, by order of the Secretary of the Treasury, to be by the
said Charge des Affaires, paid over to Bird, Savage, and Bird, merchants, in London, for the purpose of bunting, baize, ship's hearths,
and anchors for the frigates, (&.)
This balance remains to be accounted for by him, as per treasury statement,..No. 7,051, Amount of moneys advanced in the year 1795,
68 400
Ditto,
1796,
- •
1 1 7 000
Gurney and Smith, Nav^l Agents, on Jhe settlement of their account, No. 7,403, obtained a credit for moneys advanced by
them to John Snyder and William'Clifton ana son, for which«
Tench Francis, a purveyor? is held accountable in the treasury
books, (c.)
- 2,775

William Allen Deas, late
Charge des Affaires of
the United States, at
London.
^
Nicholas Fish, Agent at
New t YorL
Tench Francis, Purveyor
of Public Supplies. - „

John T . Morgan, superintendent ol the woodcutters in Georgia.

He received of the treasury, in the year 1795,
, 600 00
He received of John Habersham, Naval Agent in Georgia, sundry sums paid to him-and "to his orders, from the 26th July,
1794, to 30th September, 1795, as per account No. 7,642, settled at the treasury,
*
- 8,098 50

Thomas Pinckner, Esq.
late Minister of the U.
States, at London.
William Pennock, Naval
Agent at Norfolk.

This sum was remitted in bill's of'exchange, by thfc Treasurer of the U.
States, for the purchase of certain articles for the frigates, (</.)
A balance was Stated to be due by him to the United States, on the 3lst
December, 1796, as per treasury statement, No. 9,101,
Note. The treasury balance, July 28, 1797, is stated, - * $2,iqi 02
* Deduct a warrant issued the 15th March, 1797, i 000 00
As above,

Samuel and Joseph Sterrett,# Naval Agents at
Baltimore.
Jacob Sheafe, Naval Ag't
at Portsmouth, New
Hampshire.
Daniel Stevens, A§ent for
procuring matenals fgr
the Naval Department.

1,161 02

Balance due by them on the 31st December^ 1796, as per settlement at the
treasury, No. 9,011, (e.) - »
Balance due by him, on 31st December, 1796, as per ditto, No. 8,976, (/.)
*
•
Advanced the 31st December, 1794, for the purchase of materials for the
naval department,
-

(a.) He also received from the Purveyor of Public Supplies, the sum of $47,160 84 cents, which will be embraced
in the settlement of the purveyor's accounts.1
„
TV ,
.
.,
.
.
: rendered to the
are in a course of settlement; $47,160 84 paid to Joseph Copperthwaite, as above noted, reduces tins sum to
$140,014 16.
;
"
(d.) The remittances to Mr. Pinckney were placed in the hands ofMessrs. Bird, Savage, and Bird, of London
who paid Mr. Pinckney's drafts for copper and other articles,-ordered,for the frigates.
0
(e.) Accounted for in the year 1797.
( / ) Of this sum $306 22 were accounted for in the year 1797.
TREASURY DEPARTMENT,

Register's Office, January 19, 1798.
Extract from the records,,

JOSEPH NOURSE,

Register.

um.

FINANCE.

530

K.
Abstract of the accounts ofthe Agents for paying Military Pensions, from the 1st January, 1790; to the 1st January, 1797, showing the amount received by them, respectively, from ike TVeas'tiwj of the Untied States, their
payments on accounts settled at the Treasury, and balances due by them on the 1st January, 1/97.
Sums received
•TBAITSEfcltKED.
by them, ac Payments to
Invalids on
wording to
settled ac'the printed
From Agent. To A g e n t
counts.
public acc'ts.

NAMES.

Balances due
on 1st January, 1797.

Dolts. Cts. JDolls. CtL DOUB. *Ct$.Dolls, CtS. Dolls, Cti.

Late Agents*

New Hampshire,
3,€83 1 1
9
Joseph Whipple,
11*303 79
Massachusetts, * 11^303 79
Benjamin Lincoln,
2,817 92
Rhode Island,
2,817 92
Jeremiah Olney*
7,243 79
Connecticut, •
7,243 79
Jedediah Huntington,
* 669 95
Vermont,
945 00
Noah Smith,
16*292 54
New York,
16,292 54
John Lamb,
71,955 93
New York,
74,685 00
John Cochran,
2,854 13
New Jersey?
4,200 00
John Halstead,
12.291 20
Pennsylvania, 13,550 00
Sharp Delany,
53,454 -67
Pennsylvania, 58,537 27
Thomas Smithy
1,430 22
Delaware,
, 2,016* 00
George Bush,
8,72 0 81
Delaware,
* 9,388 00
James Til ton,
7,744 21
Maryland,
TKomas Harwood,
* 10,430 56
1,603 79
Maryland,
Otho H. Williams,
1,603 79
2,343 63
Maryland,
The State of Maryland,
2,343 63
8,357 18
Virginia, William4 Heth. ,
8,721 66
North Carolina^
John Haywoda,
720 00
North Carolina*
522 i6
State of North Carolina,
522 16
,
South Carolina,
John Neufville,
58 iS
, 3,000 00
Representatives of G. A. Hall, South Carolina,
383 86
383 86
Georgia, John Habersliam,
526 77
526 77

% 05*
2,729 07

1,345 8
1,258 80

„ 6,082 60
576 78
667 19
* 2,686 35
364 48
720 00

Present Agents.
William Gardner,
Nathaniel Appleton,
Jabez Bowen,
William Imlay,
Nathaniel Brush,
Matthew Clarkson,
James, Ewingw
Stephen Moylan,
John Stockton,
Benjamin Hat-wood,
John Hopkins,
William Skinner,
Richard Wylly,

New Hampshire.
Massachusetts,
Rhode Island, Connecticut, r
Vermont,
New York,
New Jersey, Pennsylvania, Delaware*
Maryland.
Virginia, North Carolina,
Georgia, -

Anna M'Mahon, being for the half-pay allowed her, from 1st July, 1794, to 31st March,
1796, as widow of the late Major William
M'Mahon, killed in the service of the United States* on 30th June, 1794,
From which is to be deducted this sum, paid
into the Treasuiy by J. Neufville, -

30,21*7 67
80,424 58
18,711 00
55,792 86
2,470 26
33,682 00
25,220 27
57,187 98
2,148 00
14,754 J 0
0
50,872 33
5,836 00
5,303 41

28,846 78
76,493 43
18,583 70
54,865 48
744 51
34,301 78
22,019 16
59,550 33
1,954 83
13,093 IX
46,223 54
6*450 60
4,893 22

525 00

525 00

616,061 01

1*370 89
3,931 15
127 50
927 38
1,725 75
2,109 29
3,201 11
2,720 25
1,437 14
4*347 34
5,013 27
105 40
410 19

2,729 07
5,082 60
1,243 97
2*686 35
364 48
720 TO
O

582,813 11

12,826 47

12^626 47

30,306 08

1,813 I I

$12,826 47

$12,826 47

$30,306 08

2,941 82

$613,1X9 19

* In a course of settlement.
TREASURY DSPARTHEUT,

Register's Office, February

2, 1738:

JOSEPH NOURSE, Rtgisttt.

0

L.

£

Mstract ofthe Jlccounts of Ihe Receivers of Public
.v

.
William Armstrong,
,Joseph O. Andrew,
Richard Allison,
K&v^d Attics,
.

A^alom Baird, I

•William Blount,

lieutenant of Washington county, .
»

.

Brigadier general,
Surgeon's Mate,
Lieu tenant J
Ditto,

William Balch,..

.

132 00
4^6 91
900 00

406'pi
•

17,310 40
70 ,00
23,973 27

Amnag from wont? alu*d m Ins hands as paymaster, at KnpxviJIe, under temporary appointment
ofthe Secretary at War, for the purpose of .paying the mlitifi and regular troops m the State of
Tennessee, in the m m i m , 1793, apd 1794 He las sent fcwaml hiraccount and v S S
(if
-theyj were admitted, there would remain in )us hands a considerable balance) which have been suspended m consequence of information that they were improper. He has hem written to on /the
SUPjeot. *
Received, in the year 1791, on account of his pay and subsistence, and for the recruiting service.

132 00
30 00
900 00

A S O ®
Ditto,
Ditto.

7,989 23
23,299 *78

9,321 17
70 00
* 673 49

4 ^ 4 9 9 88

2,948 65

«

.
1,000 00
•1,130 96

th W

412 46
2,323 49

^Captain,
Captain,

UXUARXS.

629 15
E

1,000
S30 96
107 04
172 46

1G7, 54
o

.

11,923 73

629 1 5

lieutenant.
Surgeon's* Mate, Surgeon, ^ .
^Superintendent military
stores at Springfield, *
Captain,
Lieutenant,

•

Richard Bugler, (killed)
Charles Brown, .
John Bowyer. ^.
William Buchanan,

Joseph Brock,

Dolls. Cts.

4,743 59

*

Captain,

fldwfird Bytler, .

Dolls. Cts.

1*6,667 32

*

Joseph Asheton,

Hamilton Armstrong,
John Armstrong,

-R

Dolls. Cts.

.

David Allison, .

-

Sums received. Sums accounted Balance remaining to bp acfor.
counted for.

RAKK.

KAK^S.

of JVar}from t e ut ofJanuam 1WI)
h

-

2Q0
30
240
2,323

W

,?4fl788 33

25,542 00

9,246

3,478 09

216 20

'3,-261

George Banton,

Ensign,

200 00

200

Sylvanus Bourne,
•
Byrnes,

Serjeant-major,

200 00
1 33

200
I

°Ut
.

neC03SXty

-

° f clQsing b i s

which he Has nSt replied.
-

Ditto, Ditto.
The.balanpe received in the year 1791 fi>r the recruiting service. He has an unsettled account in
tins .office, which has been Suspended for want of vouchers.

J&ceiyed in the year 1795, for ihe pay of the sco^s of "Washington county; in the Stated Pennsylvania. He has been requested to close his account, by producing vouchers, to which he has-paid,
po attention.
00
Receiyed in the year 1795, era. account of the contingent expenses of the Indian department He has
been requested to produce vouchers for the expenditure,,to which he has paid no attention,
Q0
0 n a c c o u n t ' I t 1S P 0SSlble t l u s mouey has been expended for contingent expenses.
Q0 ^ c p w t e d f o r
00 Ditto.
49
Received in j m for the .pay pf his-company of levies, and for the recruiting service. He has accounted, in tte present year, for $1,630 66, and
heen requested to produce the vouchers for the,
balance, which he has not yet done.
P H^ceived in the year 1792. He has accounted in the present year for $94 75: the balance was intended tor the recruiting service. 2|3 He has accounted for this sum, except $245 65, which he reserves-for the purpos6 of enlisting recruitss and $341 53, received in 1792, for the pay of levies under his command* vouchers for the
- expenditui^ of the latter sum have been lost. He has been requested to get his account certified.
69
Received m 1793, for the pay of himself and his company of levies, and for the recruiting service. He
has been written to, and, in reply, says, that he delivered his vouchers to an officer in the army:
they have not yet come to hand. He entered into bond to account for a considerable part of the
y
amount, previous to the first June, 1792.
00' Received in the year 1793, on account of his pay and contingent expenses of the Indian department.
His account lias received a credit in the present yearfor $154 25.
00
Accounted for m the present year.
33 Ditto.
*

B—Continued.
*

NAMES.

HANK.

*

Thomas Bodley
Daniel Bedinger,
Charles Brown,
Thomas Barbee,
Thomas Butler,

<Ensign,
Agent of fortifications, Supervisor, Georgetown,
Lieut, Colonel militia,
Colonel,

60 00
2,198 00
250 00
72*60
136,410 15

John Berrien, George Balfour,
JohnBetson,

Agent of fortifications, Surgeon's-mate, f # Quartermaster, militia,

500 00
1,781 03
. 422 92

Russell Bis^elL
William K. Blue,
Daniel Britt,

6,356 25
877 87174,044 08*

4,555 02
866 37
173,850 82

James Bruff,

Captain,
Lieutenant,
Captain and paymaster
to the 1st Sub legion,
Captain,

James Bradford,

Captain,

240 64

John Bradshaw,

Ensign,

131 33

60 00
2,198 00
350 00
73 60
4,610 83

1,601 03

Ross Bird,

-

Lieutenant,
> Major,

7,773 47

8,533 95

-

Lieut Colonel, militia,

60 00

George Clendinen,

Lieut. Colonel, militia,

4,837 39

712 91
459 16

13,125 84

James Collins, (of Reading) James Caiy,
John Clarke,

-

2,800 0
D

4^400 00
Indian interpreter,
Major,
Captain,

John Cribb,
*

He°was iaUed'the 4th November, 1791. This sum will probably appear to.be accounted for when all
the accounts of Sinclair's expedition arefinallyclosed.
,
. "
61 33 This, sum will probably appear to be accounted tor when all the accounts of Sinclair's expedition are

240 64

-

45 00.
730 91

Charles Campbell,

125 00
2,072 90
319 00

Accounted for in the present year.
Ditto'.
Ditto.

The balance arising from moneys received between the years 1792 and 1796, for the pay of the troops
stationed at Pittsburg and Carlisle, and for the recruiting service. He has unsettled accounts in
this office, which'will probably do away the greater part of this sum, but cannot immediately be
acted upon, the vouchers being defective, antlrequire explanation.
- 500 00 Accounted for.
180 00
432 93 Received in the year 1795, for the pay of a detachment of militia, called into service in order to detain tlie ship Le Jemeaux, an illicit privateer, and for his pay as quartermaster. He has bepn.requested to send forward the vouchers for the payment of the money to the individuals, which he
, has not yet attended to.
,
r
1,801 23 This amount was for the pay of his company, for which vouchers have come, tor ward.
11 60
1,193 26 The balance remaining in his hands onfinalsettlement of his account, - to.be accounted for by relinquishing thirty dollars, monthly, of his pay.
.
* 760 48 For the pay of his compafiy at Niagara. His receipt rolls have come to hand, and have been entered

131,799 33,

150 00

- * Captain,

John Bird,
G. M. Bedinger,

RLMAIIKS.

Sums received. Sums accounted Balance remaining to be acfor.
counted for.

"

906 56
210 53

"

150 00 Received In the year 1796, on account U his pay and subsistence, which will appear to be accounted
for on rendering his receipt rolls,
*
45 00 A. counted for
18 00 Arises from mbneys placed in his hands in 1792, and that in settlements made by him with the late paymaster-general m that year, it is probable that a credit was omitted to be given him for that amqut.
11,666 68 Received between the years 1792 and 1795, for the pay of the militia of Westmoreland county. He
has accounted in the present year for $2.495 82, and promised to send other vouchers torward,
which he has yet neglected to do, although frequently called upon for that purpose.
4,837 39 Received in the year 1792, for the pay and rations of sundry detachments of militia, lor services m
the years 1790 and 1791, for the protection of Kenhawa county, Virginia. He has been written to,
and requested to send forward vouchers,/which has not yet been done.
1,600 00 Received in the year 1792, for supplies to be furnished to a part of the army at Reading. He lias been
frequently called upon to settle his accqunt, which he has not yet done; and I am informed thathe
is now in a state of insanity.
_ •
.
,
125 00 Received in 1796, on account of his salary, which he was to account for with the agent at lennessee.
1,166 54 Received in the years 1791 and 1792, on account of pay, subsistence, and forage, lie has been requested to close his account by producing vouchers, which he has not yet done.
108 47 He was killed on the 4th November, 1791. , His account, consequently, is very much deranged; and
it has been suspended for want of vouchers.

Henry Carberry,

Captain,

J, F. Carmichael,
Leonard Covington,
g John Cooke,
Robert Craig, Robert Miss Campbell, Samuel Cochran,
Hugh Caperton,
Thomas H. Cushing,
John Crawford,

2,170 96

Surgeon's-mate,
Cornet,
Captain,
Lieutenant,
Lieutenant,

49,780
944
1,147
369
1,606

Lieutenant,
Captain,
-

81 60

28
12
10
60
60

49,531 46
926 12
397 10
-

277 86

154 00
800 00

Major,
Captain and paymaster
to sub legion,

4 33
800 00
1,021 14
4,958 91

Richard Call, James Cooper, -

Major,
Captain,

376 66
249 70 .

-

William G. Cobb,

Ensign,

44 26

-

James Clay,
Jonathan Cass,
Israel Chapin,
John Chester,
Arthur Coody,

Ensign,
Major,
Indian agent, Supervisor,
Indian interpreter,

132
551
4,495
2,369
150

John Chisholm, -

Conductor of Indians, -

3,457 48

John Caldwell, *

Lieut. Colonel militia.

521 70

John Carson,

Morgan town, N . C.

John Conner,
William Clarke,

Lieutenant,

J. P. Duvall,

1,787 16

GO

Captain,

-

82
00
00
60
74

5,180 31'
105,684 75

6,201 45
110,643 66

10
41
00
60
00

248
18
1,050
369
1,328

149 67
-

John Cummings,

-

2,089 36

-

„

16

376 66
249 70
44 26

-

-

2,277 17
-

257 48

132
551
4,495
92
150

10
41
00
43
00

3,200 00
521 70

-

23,565 03

189 87

23,375 16

46 00
300 00

294 00

46 00
6 00

Lieut. Colonel militia,

1,013 02

T

1,013 02

E. B. Drayton, William Darke, -

Lieutenant Colonel,

500 00
1,000 25

m

500 00
1,000 25

Frederick Dalcho,
William Diven,
Henry De Butts,

Surgeon's mate,
Lieutenant,
Captain,

168 00
1,507 68
39,834 00

202 80
81 80
599 60

-

-

370 80
1,589 48
40,433 60

~

m

-

The greater part of ihis sum was advanced for the levy service; the vouchers for the expenditure of
which, Captain Carbeny asserts to have been taken by the Indians in the action of the 4th November, 1791. The balance he can account for by producing vouchers, and charging his pay.
Accounted for in the present year.
Ditto.
Ditto.
Ditto.
Received in the years 1791 and 1792, for the pay of himself and detachment, and for contingent expenses, marching Captain Stake's troop to Pittsburg. He was killed by the Indians at fort Recovery, and the vouchers for the expenditure of this sum have never come to hand.
Balance remaining from settlement of his account in 1796.
Received in the year 1792? for the recruiting service. He has been requested to close his account by
producing vouchers, which he has hitherto neglected doing.
He has accounted in the present year for $981 65.
Received in the years 1792, 1794, and 1796, for the recruiting service, and on account of pay and
Jorage. He has accounted for $3,561 07. The balance is to be accounted for agreeably to a regulation of the Secretary of War, by deducting half his monthly pension.
Received in the year 1792, for the pay of Captain Cribb's company of levies, and for the recruiting
service. He has an unsettled account in the office, which is suspended for want of vouchers. He
has been desired to furnish them, which has not yet been done.
Accounted for.
Received in the year 1792. for the pay of himself and detachment. He has been called upon to transmit vouchers, which he has not yet attended to.
Received in the year 1791, on account of his pay and subsistence, as a levy officer. When the company account is finally settled, it probably will appear that he has accounted for it.
Accounted for m the present year.
Ditto.
Ditto for 1250 dollars; the remainder received for the Indian Department
Ditto.
Received in the year 1794, on account of his salary; to account for the same with the agent at Tennessee. ^
Received in the years 1795 and 1796, on account of the expenses conducting Indians; he has not
yet forwarded his account.
Received in the year 1794, for the pay of the militia of Washington county, Virginia, for services in the year 1793. He has been requested to transmit the receipts of the individuals to whom
he paid the money, to exonerate him from the charge, which has not yet been atended to.
Received m the years 1794 and 1795, for the pay of certain scouts called out to protect the frontiers
of North Carolina. The money was advanced him by the Secretary of War, for the purpose of
paying them; although he has not rendered any vouchers, he has frequently been called upon to do
it. b Some vouchers received the 18th December, 1797, which are not yet examined.
Received m the_ years 1794 and 1795, on account of his pay while a prisoner with the Indians.
Balance remaining on settlement of his account, being part of the money received for the recruiting
service.
'Received in the year 1792, for the pay and rations of the rangers, called into service for the protection of Harrison county, Virginia. He has been called upon to close his account, which he has
not done.
Accounted for.
Received in the year 1792, for the pay of Captain Darke's company of levies. In a letter received
from him, dated 9th June last, he mentions his intention of being in Philadelphia, and would then
produce the necessary vouchers for the expenditure thereof.
Accounted for.
Ditto.
Ditto.

B—Continued.
RANK.

NAMES.

69
606
500
480
244
329
932

34
26
00
00
07
67
60

Christian Dull, Horatio R. Dayton,
Amasa Davis, Nicholas De Finiels,
Joseph Dickinson,
James Dean,
William- Davidson,

Ensign,
Lieutenant,
Agent of fortifications, Temporary Engineer, Captain,
Indian interpreter,
Lieutenant,

Samuel Drake, -

Ensign,

5Sf8 17

466 57

Geo'rge Demler, "

Captain,

150 80

21 80

James Denny, Siltfs Dinsmore, -

Quartermaster Serjeant,
Indian Agent, -

1 08
400 00

-

Richard Duryee,

Ensign militia, -

21 25

-

James Dunham, -

Major,

222 00

-

William Dangerfield, Ebenezer Denny,

Ensign,
Lieutenant,

20 00
749 06

George H. Dunn,

Cornet,

194 76

144 66

50 10

Thomas Doyle, -

Major,

1,639 03

180 00

1,459 03

John Doughty,

Major,

500 00

123 33

376 67

-

REMARKS.

Sums received. Sums Accounted Balance remaining1 to be acfor.
counted for.

69
2,469
500
1,221
244
329
932

34 ;
87
00
80
07
67
60

1,863 61
741 80

-

Received 'in the year 1792, for the pay of himself and detachment, for the recruiting service and for
contingent expenses. He has been requested to close his account, which he has not yetjattended to.
71 60 Received in the year 1792; on account of his pay, and for the recruiting service; for which he has not
produced any vouchers.
„,.
_ . .J
,
, ,
rr
129 00 Received in the years 1791 and 1792, on account of his pay and subsistence, He has sent forward no
account or vouchers, but it is probable it has been deducted from his subsequent pay.
,p
1 08 Received in the year 1791, on account of pay.
400 00 Received in the year 1796, on account of his salary; to account for the same with the agent at lennessee
. . . *
21 25 Received in the year 1795, for the pay of a guard placed on board the brig Chilcomb, an illicit prize.
He has transmitted no receipts of the persons who were entitled to receive the same, to exonerate
him from the charge on the books of this office*
.
. , , .
.
222 00 Received in the year 1795, for the pay of himself and the guard placed on prisoners in the late Western insurrection» He has not produced the proper vouchers to exonerate him from the charge.
20 00, Received in the year 1795, being for one month's pay over-drawn by him.
749 06 Advanced him in the year 1791, on account of his pay and subsistence and for the recruiting service.
No vouchers have been produced to account for this amount, although he has been requested to send

3,400 00

Daniel Dessaussure,

-

3,400 00

JosSeph Elliott, William Eaton, Matthew Earnest,
Thomas Farley, Richard Evans, -

Captain,
Captain,
Lieutenant,
Surgeon's mate,
Ensign,

598
5,385
9,670
129
236

90
65
68
60
00

462 ,90
2,769 85
9,550 68

John Edwards, -

Lieut. Colonel militia,

3,722 99

2,494 92

1,228 07

Theophilus Elmer,

Lieutenant,

382 60

142 13

240 47

-

Accounted for.
Ditto.
Ditto.
Ditto.
Ditto.

136
2,615
'120
129
236

00
80
00
60
00

Adva™cedhSn in the year 1793, on account of his subsistence; which, on general settlement, will,
probably, appear to be accounted for.
. . .
,
,t
•
un*
Received in the year 1791, on account of pay and subsistence, and for the recruiting service. He has
unsettled accounts in this office, which will account for the expenditure of this sum.
Advanced him in the year 1792, for the contingent expenses ot this department, by a memorandum
made by the late paymaster general, that he was entitled to a credit for this amount, having expended the same for secret purposes, and did not render any vouchers for the same.
Received in the years 1794 arid 1795, for mounting the artdlery at Charleston, South Carolina. His
account and vouchers are lodged in this office, and are now under examination.
Accounted for in the present year.
Ditto.
Ditto.
Received "in the year 1791, on account of his pay and for the recruiting service. He has not sent on
his account ana vouchers for the same.
.
,
Advanced him in the year 1794, for the pay and rations of the militia of Kentucky. He has been requested to settle his account, by producing vouchers, which he has not yet done.
Advanced him in the years 1794 and 1795, on account of his pay and subsistence, and for the recruiting service. He has been desired to settle his account with the paymaster general.

Elliott and Williams, -

Contractors,

Andrew Ellicott,
William Findley,

-

William Faulkner,

Captain,

Constant Freeman,

Major and Agent,

Frederick Frye,
John Fitzgerald,

Captain,
Agent of fortifications,

500 50
250 00

Peter Frothingham,

Ensign,

200 00

George Flemming,
Nehemiali Freeman,
Alexander Gibson,
William Furguson,

Military store-keeper at
West-Point,
Temporary paymaster,
Captain,
Captain,

Mahlon Ford,

Captain,

326 00

William P. Gassaway,
(dead)
Isaac Guiori,

Ensign,

255 34

Captain,

1,606 20

John Guthrie,

Captain,

749 58

Peter Grayson,

Lieutenant,

B32 12

Joseph Gough,

Ensign,

Barnard Gaines,

Captain,

126 00

William S. Grayson, -

Ensign,

228 00

Lieutenant,
Captain,

10 00
200 00
90 40
2,141 92
125,403 23

32,894 87
2,413 19
4,473 70
540 10

64 50

, Simon Geddis,
James Gamble,
William Greaves,
Joseph Grumpe,

Lieutenant,

72 00
239 07
43 55
331 00

Jeremiah Gullion,

Lieutenant militia,

316 00

Abraham Hunt,

-

8,000 00

This amount wa9 advanced in the year 1794, to a person who had been in their employ, and just returned from captivity from the Indians, to enable him to return to Pittsburg.
Advanced him in the year 1795, to enable him to build a saw-mill at Presqu'Isle.
Being amount remaining on settlement of his account, in 1791. He has been requested to furnish the
receipt of the person to whom he was to pay the amount, which he has not yet done. Refunded
30th December, 1797.
Received in the year 1792, on account of his pay, and the pay and rations due a company of riflemen,
in St. Clair's defeat, for rifles lost, and for the recruiting service. He has an unsettled account in
this office, which cannot be acted upon for the want of vouchers.
This amount was placed in his hands as temporary agent, for this department., in the State of Georgia, appointed by the Secretary of War, for the purpose of paying the militia and regular troops
stationed in that State. He has accounted for this amount, in the present year, by paying it to temporary deputy-paymasters, who have sent forward the vouchers for the payment of a considerable
part, to the individuals who were duly entitled to receive the same for their pay, &c.
Received by him on account of the recruiting service, which he is daily expending.
Received in the year 1794, for mounting the artillery at Alexandria, Virginia, fn a letter received
from him, dated the 6th December last, he promised to send vouchers for the expenditure of this
amount, shortly. Refunded to the Treasurer, 29th December, 1797. *
Received in the year 1795, on account of the recruiting service. He has an unsettled account in this
office, which cannot immediately be acted upon, the vouchers being defective.
He has accounted nearly for this sum. in the present year, by producing vouchers for expenditures in
erecting buildings at West-Point, &c.
Accounted for in tne present year.
Ditto.
Received by him in the year 1791, on account of pay, subsistence, and forage,* which will probably
appear to have been accounted for, on general settlement ofthe troops in 1791.
Received by him in the year 1791, for the recruiting service. He has not sent forward any account or
vouchers.
Received in the year 1792, on account ofthe recruiting service; for the expenditure, no account and
vouchers have been forwarded to this office.
Received in the years 1792 and 1796, on account of his pay and for the recruiting service.^ He has an
unsettled account in this office, which will account for the greater part of this sum,- it is suspended for want of vouchers; he has been requested to transmit them, which he has not yet done.
Received in the year 1792, for the balance of pay due his late company of levies. He entered into
bond, to close his account previous to the 1st January, 1793, but he has not, although called upon
for that purpose.
Received xri the year 1794, for the pay of himself, and recruits at fort Randolph, and for the recruiting service. He has sent forward his account, but it is suspended for want of some necessary information.
Received in the year 1792, on account of his pay, &c. It will probably appear on settlement of the
levy accounts, that he has accounted for the same.
Received in the year 1793. on account of his pay. He promises, in n letter dated the 13th June last, to
close his account with the paymaster-general.
Received in the*years 1794, and 1797, on account of his pay, and lor the recruiting service. He died
without producing his account or vouchers.
Accounted for in the present year.
Ditto.
Ditto.
Advanced him in the year 1796, on account of pay. He is now on furlough to Europe,' on his return,
this amount will be deducted from what may be due to him for pay and subsistence.
For the pay of a detachment of militia, for the protection of Scott and Woodford counties, on the
Ohio, for services in 1794. He has not yet transmitted the account and vouchers.
Accounted for.

B—Continued.
STAKE SI

Edward Hand,
Robert Hunter,
Thomas Hunt,
J. G. Hopper,
David Hale,
Joseph Hillers,
Thomas Hart,
John Habersham,

RANK*

Sums received. Sums accounted Balance remainfor.
ing- to be accounted for.

2,239 23
250 00
150 00
2,5ia 84

2,135 51
182 00

1,000 00
370 33
937 57
80 00
103 72
250 00
150 00
2,331 84

45,132 30

43,146 50

1,985 80

1,343 03

1,515 97

1,000 00

Ensign,
Major,
Lieutenant,
Lieutenant,
Agent of fortifications, -

450 33
1,339 09
80 00

Jonathan Haskell,

Agent for supplying
troops at Georgia,
Major,

J. F. Hamtramck,

Major,

2,859 00

Richard S. How,
Thomas Hughes,

Lieutenant,
Captain,

468 00
3,597 03

Samuel Henley,

Deputy Commissary military stores,
Lieutenant,
Late paymaster-general
and commissioner of army accounts,
Lieut. Colonel militia,

Charles Hyde,
Joseph Howell,
Horatio Hall,
William Hill,
Edwin Harris,
Andrew Hunter,
Michael G. Houain,

Private,
Ensign,

Thomas Holt,

Keeper of stores,

Benjamin Hawkins,

Indian commissioner, -

Stephen Hillis,

Deputy paymaster,

Samuel Hodgdon,
Asa Hartshorne,

Superintends mil. stores,
Captain,

David Henley,

Agent Tenessee,

Military store-keeper, -

80 00
401 52

3,565 67

279 10

279 10
1,048 25
4,373 5 2 ,

433 13

00
00
00
50

615 12
4,373 52
940 00

940 00
20
80
50
2,007

468 00
31 36

1,020 00

20 00
80 00
50 00
987 50

25,511 46

25,511 46

800 00

800 00

'41,232 52

40,932 52

300 00

7,717 29
337 73

6,467 29
225 00

1,250 00
112 73

245,558 70

910 00

244,648 70

REMARKS..

Accounted for, except three dollars seventy-five cents.
Accounted for.
Ditto.
Ditto.
Ditto.
Ditto.
Ditto.
Advanced him for the contingent^ expenses of this Department. He has transmitted accounts and
vouchers, which are under examination.
His account has been stated in thepresent year, and by allowance to him as a deranged officer, pursuant to an act of Congress of the 3d March last, there remains a small balance in his favor.
Received in the year 1792, for the recruiting service, &c. In a letter dated the 29th August last, he
promised to send forward vouchers for expenditures, which he has not yet done.
He has accounted for the greater part of this sum, in the present year.
Balance remaining in his hands on settlement of his account, the 10th November, 1794, with the
paymaster-general.
He has been written to, and, in reply, he says he has accounted for the public moneys received by him,,
and requested a statement of the debits against him; which has been forwarded.
Received in the year 1792, on account of his pay and subsistence. He has accounted for $449 42.
Balance remaining unaccounted for, out of moneys issued to him as paymaster-general and commissioner of army accounts, previous to the establishment of the accountant's office.
Received in the year 1794, for the pay of militia of Bourbon county, called into service in the year
1793. He has been requested to transmit the necessary vouchersj whicli he has not yet done.
Received in 1794 and 1795, on account of his pay due to nim while in captivity amoug the Indians.
Accounted for in the present year.
Advanced iti the year 1795. lor the board, &c. of H. Abeel, an Indian youth.
Advanced him in the years 1793 and 1795, on account of military-store department, at Albany. He
)ias accounted for 525 dollars and 52 cents, in the present year.
This amount was advanced him in the years 1795 and 1796, for expenditures in the armory, New
London, Virginia. A number of accounts have been forwarded^ but no final settlement has taken
place; but there is not a doubt but the greater part of this sum is applied to the use of the armory.
This sum will be accounted for when the general settlement of his account, as commissioner appointed to run the boundary line between the United States and the Indians, takes place.
The balance advanced him on account of his pay as deputy-paymaster to the troops in Tennessee.
The agent in that State has been directed to deduct the same.
Accounted for, except 75 dollars, received on account of D. Role, store-keeper.
Advanced him in the y6ar 1791, on account of his pay. It will probably be accounted for on final settlement of the army accounts, for 1790.
This sum has been advanced to him from time to time, as agent to this department, (under temporary
appointment of the Secretary of W a r ) for the purpose of paying the militia and regular troops
in die State of Tennessee. He has accounted for the money, by placing it in the hands of agents
and paymasters appointed for paying these troops. Very large accounts have come to hand, but they
are not yet finally examined.

Daniel St. Thomas Jenifer,
Abraham Jones,
George Ingersoll,
Robert Johnson,

En sign j
Chaplain,
Captain,
Lieut. Colonel militia,

John JefFers,
Abraham Jones,

629 33
2,282 69
950 00
433 98

593 38
2,182 59

36 00
100 00
950 00
433 98

Captain,
Lieutenant,

244 94
159 60

176 00

68 94
159 60

Peter Jonnin,

Indian missionary,

150 00

"William Kersey,

Major,

Abraham Kirkpatrick

5,914 70

-

150 00
5,090 03

2,000*00

824 67
2,000 00

Michael Ralteisen,
William A. Lee,

Captain,
Lieutenant,

3,749 591,226 60

3,108 09
296 27

641 50
930 33

Robert Lee,
Cornelius Lyman,
John M. Lovell,
William Lewis,
Nicholas Long,
John Lowiy,
Henry Lee,

Lieutenant,
Captain,
Lieutenant,
Captain,

59,630 31
1,083 50
400 04
1,361 76
1,903 04
435 11
2,879 33

59,624 31
186 00
161 22
661 76
206 00
2,785 83

6 00
897 50
238 82
700 00
1,903 04
229 11
93 50

Hartman Leitheiser,
William Lawton,

Lieutenant,
Surgeon's mate,

2,951 00

64 07
301 00

Joseph Lewis,

Lieut. Colonel militia,

Benjamin Lockwood,
Meriwether Lewis,
Elias Langham,

Captain,
Ensign,
Shepnerdstown,

Thomas Lewis,

Ensign,
Lieut. Colonel militia,

64 07
3,252 00
514 00

514 00

1,307 50
80 00
8,043 78

7,809 49

6 00
80 00
234 29

Captain,

4,891 70

2,614 06

2,277 64

Howell Lewis,

Captain,

1,127 29

Samuel Lewis, •
•

Clerk in the War Office,

4,050 00

r

1,301 50

577 89

549 40
4,050 00

Accounted for.
Ditto.
Ditto.
Advanced in the year 1793, for the pay and rations for a company of rangers and scouts of Woodford
county, for services in the year 1790; he has been requested to furnish vouchers for the expenditure
of this amount? to which, have not received any reply.
This sum will probably be accounted for on iinal settlement of accounts ofthe army in 1791.
Received in the year 1792. and will probably appear to his credit on settlement ofthe accounts of the
paymaster to the fourth regiment, who has been repeatedly called upon to forward his accounts.
Received in the year 1794, on account of his salary? deducted in his subsequent settlements with the
paymaster-general,
A great part of this amount was advanced him in the year
, on account of his pay, subsistence,
and forage. It is probable that it will appear to his credit on general settlement of the accounts of
the regiment to which; he belonged.
Received m the year 1793, for issuing provisions to the army of the United States. On application to
him for settlement of his account, he answered that he had lodged his vouchers with Samuel
Hodgdon, deputy quartermaster-general. Mr. H, informs ine that he has endeavored to arrange
the vouchers and put the account in train of settlement, in which he has not yet succeeded. I have
wrote Mr. Kirkpatrick, and informed him thereof, to which he has not replied.
Accounted for in the present year.
Advanced him in the years 1792 and 1794, for the recruiting service. He is a ca'shiered officer, who has
been repeatedly called upon to settle his account, but without effect.
Accounted for.
Ditto.
Ditto.
Ditto.
Ditto.
Received in the years 1792 and 1793, on account of his pay and for the recruiting service.
Received for the pay, &c. of Henry Cochran, for his military services: he has been requested to send
forward a suitable voucher to exonerate him from the charge, to which I have received no reply.
He has accounted for 61 dollars 77 cents, in the present year.
Cashiered for embezzling this sum4 part of 3,000 dollars public money, put under his care to transmit
to George Fleming, at West Point.
Received in the year 1794, for the pay of sundry detachments of militia, of Neilson county, for services
in 1793.
On account of his pay. It will be deducted from the next settlement.
Accounted for.
Remaining in his hands on settlement of account, 29th December, 1796, for the use of the army at
Shepherdstown.
Received between the years 1792 and 1796, for his pay, subsistence, &c. and for the recruiting service?
he has an unsettled account in the office, which is suspended for want of vouchers, which he has repeatedly promised to bring forward.
He has produced his account, which is suspended, some of the vouchers being defective. He has promised to send others, in which there will be a small balance due to him.
850 00 for incidental and contingent expenses War Department.
2,000 00 for
ditto,
Indian ditto.
1,200 00 for the Ordnance Department.
4,050 00 dollars.
Amount of warrants issued to him by the Secretary of War, in the years 1795 and 1796, for the above
purposes. He has been called upon to account for the same, by producing vouchers* which he
has not yet done.

B—Continued.
RANK.

NAMES.

James Lanier,

Sums received. Sums accounted Balance remaining1 to be acfor.
counted for.

312 31

-

212 31
30 00
115 50
136 00
222 86
21 71
104 20
200 00
120 00
78 00
80 00
342 17
748 67

Andrew M'Clary.
Andrew Marschalk,
Joseph Moorhead,
William M'Rea,
Thomas Martin,
Benjamin Mifflin,
Levi M'Lean; Griffith J. M'Rea,
William Morris,
Donald Grant Mitchell,
Henry Muhlenberg,
James Marshall,

Ensign,
Captain, Lieutenant,
Captain,
Lieutenant,
Lieut. Colonel militia,

30 00
323 50
136 00
1,072 80
21 71
1,048 80
200 00
120 00
215 38
289 68
949 47
748 67

Jacob Marcus Mills,
Ebenezer Massey,

Ensign,
Lieutenant,

40 00
1,489 20

Jacob Melchor, -

Lieutenant,

965 77

William Miller,

Ensign,

70 00

William M'Cormick, -

Captain,

568 75

200 65

368 10

Peter Marks,

Ensign,

156 66

39 00

117 66

Jeremiah Murray,
John Michael, John Morgan?
Charles Martin, -

Lieutenant,
Ensign,
Ensign,
Ensign,

22 00
464 40
611 71
4,235 61

353 61
437 11
3,799 72

William M'Mahon,
NoelBartho. Monvel,

Lieutenant,
Lieutenant,

363 60
291 00

150 00
191 00

John M'Clary,

Ensign,

William M'Farlane,

Lieut. Colonel militia,

Return Jonathan Meigs,

Indian Store-keeper,

Paul M'Dermott,
William A. M'Crea, -

Lieutenant,
Surgeon's mate,

Lieutenant,
Lieutenant,
Ensign,
Captain?
Lieutenant,

3,950 67

208 00
849 94
944^ 60
137 38
209 68
607 30

407 79

40 00
1,081 41

120 00

845 77
70 00

3,240 95

22 00
110 79
174 60
435 89
213 60
100 00

709 72

155 89

155 89

50 00

50 00

60 00
800 43

677 43

60 00
123 00

For balance remaining in his hands as paymaster t > Hall's regim.eitf of militia* being amount due to
<
sundry soldiers of that regiment,
Accounted for in the present yean
Ditto.
Ditto.
Ditto.
Ditto.
Ditto.
Ditto.
Ditto.
Ditto.
Ditto.
Ditto, except $8 17.
Received for the pay of militia of Washington county. In a letter received from him, dated the 27th
November last, he promises to transmit the necessaiy vouchers for the .expenditure of this sum,
very soon.
Received in the year 1792, on account of pay.
Received in the year 1792, for the recruiting service. He hasbeen requested to send forward vouchers for the expenditure thereof, which he has not yet done.
He has an unsettled account in this office, which will undergo the usual examination, and the amount
passed to his credit.
Received in the year 1791, on account of the recruiting service, for which he has not sent any
vouchers.
Received in the year 1792, for the recruiting service. He has been desired to transmit vouchers to
close his account, which he has not yet done.
Received in the years 1792 and 1793, on account of pay and subsistence. He has been requested to
settle his account with the agent in Tennessee.*
Received in the year 1791, on account of pay.
Received in the year 1792, for the recruiting service.
Received in the year 1792, on account of his pay and subsistence.
He has accounted for this sum, except $23 89, which he has promised to refund to the agent
at Pittsburg.
Received in the year 1792, on account of pay, subsistence, and forage.
Received in the year 1794, on account of his expenses inspecting and proving cannon^ for which he
has not rendered any vouchers.
Received in the year 1796, "for the pay of himself and detachment, at forts Fayetteand Franklin. He
has not yet transmitted the vouchers for the payment of the same to the individuals of said detachment.
Received in 1795, for boarding and lodging a detachment of Cumberland county militia. He has been
called upon for vouchers, which he has promised to transmit.
Received in the year 1795, on account of his pay and subsistence. He has been called upon to close
his accountj which has not yet been done.
Accounted for in the present year.
He has accounted in the present year for $54 80

Mark M'Pherson,

Captain,

Edward Miller,
John M'Kee,

Captain,
Indian Agent,

Alexander McGregor, -

-

480 81
4,617 30
1,145 00
2,285 00

Jos. Montford, (killed,)

Captain,

1,949 00

Staats Morris, Samuel Newman,
A. Y. Nicholl,

Captain,
Captain,
Captain,

764 71
1,532 47
292 96

Presley Neville,'

Paymaster Gen. militia,

504,889 14

Presley Neville,

Lt. Col. Allegany co'ty.

9,477 13

Joseph Philips,
John Pierce,
Piercy Pope,
Rbberfc Purdy, John Piatt,
Thomas Patterson,

Surgeon's mate,
Captain,
Lieutenant,
Lieutenant,
Lieutenant,
Major,

William Preston,

Captain,

3,876 35

William Piatt, (killed)

Captain',

1,129 64

Benjamin Price,

Captain,

5,157 18

John Paine,

Ensign,

Thomas Proctor,

-

Andrew Pickens,
John Polhemus,

Brigadier General,
Lieutenant,

Abner Prior,

Captain,

Thomas B. Patterson, -

Major,

Thomas Posey, Yelverton Peyton,

Brigadier General,
Ensign,

727 59
300 00
500 00
483 52
953 40
895,97

932 75
250 00
812 36
2,568 04
518 40
93 28
22,455 47
300 00

Received in the year 1792, on account of his pay and subsistence. It is probable when the accounts
of the regiment, to which he belonged, are finally settled, that he is entitled to a credit for this
amount.
Received for the recruiting service. He is frequently sending forward vouchers for the expenditure.
Received in 1796, on account of his salary, and # to defray the expenses of sundry Indians, of the
Chickasaw nation, from Philadelphia to Knoxville.
Received in the year 1795, for the pay of sundry detachments of Kentucky militia, for services between the years 1791 and 1795, and for supplies furnished. He has been called upon to produce
vouchers, which he has not yet done.
Received in the year 1791, for three months of his company's pay, and for contingent expenses. He
has an unsettled account in this office, which cannot be acted upon, the vouchers being defective.
Nearly accounted for this amount in the present year.
Accounted for.
Advanced him in 1796, on account of pay. There is not a doubt but it has been deducted on subsequent settlements with the paymaster in Georgia.
Advanced him on account of pay, subsistence, and forage, of tlie militia, called out to suppress an
insurrection in the western counties of Pennsylvania. He has placed the money in the hands of
agents and paymasters, to pay the individuals, many of whom have advanced it to others. They
have been called upon from this office to account for the same, by producing the necessary receipts?
part have complied, others have requested indulgence to arrange their accounts.
Advanced him for the pay of the scouts of said county, for services between the years 1792 and 1795.
He lias produced vouchers for the expenditure ofthe greatest part of this sum in the present year.
Accounted for.
Ditto.
Ditto.
Ditto.
He has accounted for $914 70, in the present year.
Received in the year 1791, for the pay of himself, sundry officers and privates. He has been requested to transmit vouchers to close his account, which has not yet been done*
Received between the years 1792 and 1796, for pay of himself and the recruits under his command,
and for the recruiting sen'ice. He has been called upon to produce vouchers, to enable me to pass
to his credit the amount of his unsettled account, now in this office, which lias not yet been done.
Received in the year 1791? for the pay of himself and his company of levies. He has an unsettled
account in this office, which cannot be acted upon for want of vouchers.
Received between the years 1792 and 1795, for the pay of his company of levies, and for the pay of
sundry detachments, and for the recruiting service. He has been repeatedly called upon to settle
his account, which he has paid no attention to.
Received in the year 1792, for balance of pay due Captain John Smith's company of levies He has
been requested to produce vouchers for the payment of the same to said company, which he has
neglected to do.
Received in the year 1793, for the contingent expenses of this Department He has been called upon
to settle his account? in reply, he says the public are indebted to him, and that he will shortly send
forward his account.
Remaining out of the moneys received in 1795, for the militia services in 1794.
Received m the years 1792 and 1796, on account of pay aud for the recruiting service. His account
has received a credit, in the present year, for forty-seven dollars.
Received in the year 1793, for the expenses of transporting the Wabash chiefs, and on account of
extra pay as surgeon's mate. He has been requested to close his account, by producing vouchers
for the expenditure, which has not yet been done.
Received in the year 1793, on account of-pay and rations due a party of Alleghany county militia,
for services in 1791.
Accounted for.
Ditto.

B—Continued.
Names,

Zebulon Pike,

Rank.

-

Sums received

Captain,

750 00

Bennet Pemberton,

Major of militia,

697 17

Joshua Potts,

Agent of fortifications,

250 00

William Peters,
Thomas Pasteur,
John Pitchlyn, -

Major, Captain,
Indian interpreter,

Bepj. Price, sen. (killed)
Jedediah Rogers,
John Randall, Robert Rowan, Jonathan Robeson,
James Read,
Charles Rhodes,
Ebenezer Sproat,
John Reucastle,

Captain,
Captain;
Agent of fortifications,
Lieutenant,
Lieutenant,
Coll'ct'r of Wilmington,
Surgeon's mate,
Lieut. Colonel of militia,
Captain,

Charles Robertson,
Michael Rudolph,
James Richmond,
J. J. U. Revardi,

Ensign,
Major,
Ensign,
Major,

Michael Roberts,
John Francis Rivett,
Jonathan Remington,
William Richard,
James Ross,
John Rogers,
James Seagrove,
John Sellman, John Stake,
John Steele,
Theodore Sedgwick,
William C. Smith,
Peter Shoemaker,
Patrick Shirkey,
Henry Shearman,
James Steret,

Stationer,
Indian missionary,
Ensign,
Captain,
*
Indian interpreter,

Sums accounted
for.

Surgeon's mate,
Captain,
Lieutenant,
Captain,
Lieutenant,
Lieutenant,
Lieutenant,
Lieutenant,
Lieutenant,

1,599 61
99 00
425 00
66
00
00
00
73
33
00
28
89

18
715
376
2,079

T

137
1,218
250
78
1,132
1,544
36
43,326
1,196

00
57
60
03

410
150
20
1,000
500
309
68,007
482
1,161
450
475
22
1,107
25
23
425

00
00
00
00
00
00
63
96
46
00
07
00
27
86
76
93

620 00

Balance remaining' to be
accounted for.

130 00
697 17

-

250 00
1,410 28

249 60
319 06
1,360 00
26,107 77

127 10
375 10
414 03

284
51,407
439
220

00
63
76
00

403 07
907 27
175 93

189 33
99 00
425 00
137
968
250
78
813
184
36
17,218
1,196

66
40
00
00
67
33
00
51
89

18
588
1
1,665

00
47
50
00

410
150
20
1,000
500
25
16,600
43
941
450
72
22
200
25
23
250

00
00
00
00
00
00
00
20
46
00
00
00
00
86
76
00

Advanced him in the years 1793 and 1794. It is probable he has settled his account, the advance
being for two months' pay, and contingent expenses marching his men.
Advanced him in the year 1795, for the pay of the scouts of Woodford county, for services in 1793
and 1794. He has been requested to close his account, by producing the necessary vouchers,
which has not yet been done. Accounted for the 28th December, 1797.
Advanced him in the year 1795, for the purpose of mounting cannon on the fort on Cape Fear, In a
letter dated 1st November last, he promises to refund the amount to the treasurer shortly,
Accounted for $180 in the present year,
Advanced in 1793, on account of pay and subsistence,
Advanced him in the year 1796, on account of his salary. He is to account for the same with the
agent in Tennessee,
Received in the year 1791, on account of pay and subsistence^
Accounted for.
Ditto.
Ditto.
Ditto, except $5 64,
Ditto,
Ditto.
Ditto.#
Received in the year 1792, for the pay of his company of levies. He gave bond to settle his account
on or before the 1st January, 1793, which -has not been done, although he has been frequently
written to pn the subject.
Accounted for.
Accounted, in the present year, for $381 33. The balance received in 1793 for the recruiting service.
Remaining from the money received by him in 1794, on account of the pay of himself and recruits.
Received in the years 1794, ?95, and '96, as temporary engineer, appointed by the Secretary of War,
and on account of his pay, subsistence, and torage, as Major. His pay is stopped till this amount
is accounted for.
Accounted for.
Received in the year 1795, on account of expenses as an Indian missionary.
Received in the year 1795, on account of pay.
Received in the years 1795 and J96, for the recruiting service. Accounted for.
Received in the year 1796, on account of the Indian department
Received in the year 1796, on account of ditto.
Accounted for.
Ditto.
Ditto.
Ditto.
Ditto.
Ditto.
Ditto.
Ditto.
Accounted for in the present year.
Ditto,

Clerk of the Naval Yard,
Clerk War Office,
Lieutenant,

Captain,
Captain,

1,478
108
407
1,500
50
1,945
371

Joseph Shaylor,

Major,

1,054 20

Arthur St. Clair,

Oi

Samuel Shore, John Stagg, jun.
John Saunders,
J. G. L. Schenek.
William P. Smith,
Abraham Springer,
Uriah Springer,
David Smith,

Major General,

C
O

Ensign,

1,037 89

21
00
57
00
70
84
70

1,473 54
391 62

-

850

-

James Sevier,

-

Brigadier General,

3,563

1,960 27

Jacob Slough,

-

Captain,

3,121 86

1,163 86

Ballard Smith,

Captain,

2,348 05

James Stephenson,

Captain,

1,905 06,

-

-; Captain,

1,202 45

-

, Captain*

718 93

-

Jonathan Snowden,
Richard Sparkes,
Frederick Sullivan,
John Smith, jun.

-. Quartermaster,
-!

22 00
75 00

Mathias Slough, (dead) - Lieutenant,
Ensign,
Robert Semple,
Surgeon's Mate,
Joseph Strong,
Lieutenant,
William B. Smith,
Lieut. Col. militia,
-Henry Smith, Indian missionary,
John Seargeant,
Captain,
Cornelius R. Sedam,
Lieutenant Colonel,
David Strong, Bartholomew Shaumberg, Captain,
Joshua Sumner,
David Shepherd,

Surgeon's Mate,
Lieut. Col. militia,

672 00„

605 04
60'00
32,818 53
328 00
92 33
270 00
9,199 16

-

706 00
1,874 36

405 04
32,676 12
268 00
8,413 31
450 00
1,374 36

39 33
2,707 36,
1
I

Yan Swearingen, (killed)' Captain,

736 30

Ditto.
Ditto.
Ditto.
Ditto.
Ditto. .
Ditto.
Ditto.
Received in the year 1792, for tlie pay of a detachment of militia from Davidson and Summer counties. He has been requested to transmit vouchers, which he has not jet done.
Received in tlie years 1791 and 1792, for the pay ana subsistence of his detachment, and for the recruiting service. He has an unsettled account in the office, which cannot be acted on for want of
vouchers.
Received in the years 1794 and 1796, for thev Indian Department. He has promised to send vouchers
for a part of the money expended, and refund the'remainder.
Received in the year 1791, for the recruiting service. In a letter dated the 1st'April last, he says he
has delivered to David All.ison, an account and vouchers to this amount, and that he will forward
duplicates by thefirstconveyance.
Received in the years 1792,'1793, and 1795, on account of pay, and for the recruiting service; He
entered into bond to accountfor this sum, on or before'1st August, 1796, but has not complied,
although frequently called upon for that purpose.
Received in the year 1792, for the pay of liis detachment, and for the recruiting service. Have wrote
to his representatives, but-have not received any answer.
Received in 1791 and 1792, for pay, and for the" recruiting service. It appears by a certificate .of D,
Britt, late paymaster, that this sum, was accounted for, previous to his resignation. The vouchers
have not yet come to this office.
Received in the year 1792, for the pay of his company of levies. He has been called upon to settlehis
acount, which he has not yet done.
Received in 1794 and 1795, lor the pay of himself and recruits, and for the recruiting service. He has
been called upon for vouchers, which he has not furnished.
Received in the year 1792, for his pay as quartermaster, by order of General St. Clair,
Received in the year 1794, for the pay of James Smith and George M'Cullock, scouts, of Ohio county,
Virginia, for services in 1793.
Received in the year 1794, for the recruiting service.
Received in the year 1794, for three months' pay.
Accounted for. a
Balance remaining on settlement of recruiting account, in 1796.
Received in the year 1796, for the pay of a detachment of militia of Russell county, for services in 1790,
Received in the years 1795 and 1796, on account of the annuity allowed to the Stockbridge Indians.
Received in the years 1791 and 1792, on account of the recruiting service, and for pay andsubsistence,
He has an unsettled account in this office, which* cannot be acted upon for want of vouchers, which
he has been called upon for.
Received in the year 1794, for the recruiting service.
Received in the year 1796, to defray the expenses of sundry Indian chiefs, front Philadelphia to their
nation, northwest of the Ohio. He has not sent forward his account ana vouchersReceived in the year 1791, on account of his pay and subsistence.
Received in ihe years 1792, 1793, and 1796, for the pay and rations of the militia of Ohio county, for
services between 1790 and 1793. He has been requested to produce the usual vouchers for the expenditure of this amount, which he has not yet done.
Received in the year 1791.

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B—Continued.
NAMES.

RANK.

1Sums

received. Sums accounted
for.

Caleb Swan,

Paymaster-general,

Samuel Tinsley,
Peter Tallman,
Daniel Tilton, James Taylor, Alexander Thompson, David Thompson,

Captain,
Lieutenant,
Lieutenant,
Captain,
Captain,
Ensign,

Robert Thompson,

Captain,

335 93

116 60

John Tharpe,
John Tillinghast,

Superin't of artificers, Ensign,

54 00
786 35

171 66

HenryB. Towles, (killed) Lieutenant,

154 60

21 60

Samuel B. Turner,

Ensign,

286 95

John Thomson,

Indian interpreter,

400 00

George Tayldr,
Thomas Todd, -

Captain,
Lieut. Colonel militia,

320 00
152 00

John Toomy,

Serjeant Major,

1,599 33

John Thruston, -

Lieut. Colonel militia,

2,08*0 00

-

Edward Teele, -

Express,

50 00

-

Jonathan Taylor,
Samuel Treuwell,

Ensign and Paymaster^
Agent of fortifications,

James Tripiett, Daniel Tony, Alexander Trueman,
Louis Tousard, John Webb,
-

Lieutenant,
Cornet,
Major, Major, Cornet,

3alance remaining1 to be accounted for.

1,099,339 45

2,891
254
657
1,862
, 3,702
3,430

1,870
202
509
1,651
307
1,548

40
60
48
87
25
95

41,254 72
500 00
276
137
825
1,497
179

86
52
44
35
60

69
60
44
54
78
92

-

-

Balance of advances, and of bills drawn by him on account of the pay ot the army,, subsistence and
forage of officers, and for recruiting. He has disbursed the greater part, by placing it into the hands
of subordinate paymasters and officers, for recruiting, part of which have accounted therefor within
the present year; the others have been called on to account without delay, and the accounts are daily
coming in. They are of a very extensive nature, and will require a long time to examine them.
Such as have accounted^ are entered to the credit of the paymaster-general, but those who have
not come forward, remain to his debit.
1,020 71 Accounted for in the present year.
52 00 Ditto.
148 04 Ditto.
211 33 Ditto.
3,39* 47 Ditto, except $392 54, for the pay of his detachment, and for the recruiting service.
1,882 03 He has accounted for $1,166 59 in the present years the remainder received in the year 1795, for the
recruiting service. For the expenditure, he has produced noaccount or vouchers.
219 33 Received in the years 1793 and 1796, on account of his pay and subsistence, He has been requested
to close his account, which he has not yet done.
54 00 Received in the year 1791-, on account of pay.
614 69 Received in the years 1791 and 1792. on account of pay, and for the recruiting service. He has an unsettled account in this office, which, for want of vouchers, it cannot be entered on the books thereof.
113 00 Received in the year 1792, on account of pay and subsistence, and for contingent expenses of marching his detachment to Pittsburg., No account and vouchers have been produced.
286 95 Received in the year 1792, on account of pay and subsistence. It is probable, when the army accounts
for 1791 arefinallysettled, he will be entitled to a credit for this amount/
400 00 Received in the year 1794, on account of his salary, which sum he was to account for with the agent in
Tennessee.
320 00 This amount will be accounted for on settlement of his account of pay and subsistence.
152 00 Received in the year 1794, for the pay of a detachment of Kentucky militia; for services in 1792. He
has been requested to closfc his account by producing vouchers, which he has not yet done.
121 41 Received in tne year 1794, for the pay of himself and detachment. He has been requested-to close
his account, which he has not yet attended to.
2,080 00 Received in tne year 1794, for pay of the scouts of Jefferson county, Kentucky, for services between
the years 1792 and 1795. He has been requested* to close hisaccount by producing vouchers for the
expenditure, which he has not yet attended to.
50 00 Received in the year 1794, on account of his compensation and expenses, as an express from Governor
Blount to the Secretary of War.
5 95 Part of moneys received by him in the year 1794,. for the pay ofthe 4th sub legion.
500 00 Received in the year 1794, for mounting cannon i n the fort at Ocracock. He has produced his accountj the vouchers for expenditures being defective, it is suspended till he answers-my letter to
him on the subject.
4 00 Balance of money received by-him in 1796,for pay of himself and detachment stationed at fort Norfolk.
92 86 Received in the year 1793, on account of his pay and subsistence.
825 44 Received in the years 1792, and 1793, on account of pay and subsistence, and for contingent expenses.
470 00 He has accounted in the present year for $416 84.
18 00 Accounted for in the present year.

578,389 49

520,949 96

•

-

1,477 89

41,248 77

272 86
44* 66
1,027 35
161 60

REMARKS.

Joseph Whipple,
Richard Whiley,
Jacob Westfall, -

Agent of Fortifications, |
Lieutenant
Lieut. Colonel militia,

250 00
52 00
1,295 40

William Winston,

Captain,

1,351 40

54 00

Captain,

1,000 00

300 00

Anthony Wayne,(dead.)

Major General,

8,548"45

1,326 45

James Wilkinson,

Brigadier General,

3,371 17

1,510 93

1,860 24

John Whistler, Winslow Warren,

Lieutenant,
Lieutenant,

3,776 00
138 64

3,738 68

37 32
138 64

John Wade,

Captain,

1,207 61

William Wilson,
Aquilla Whitager,

Lieutenant,
Major militia, -

744 84
188 33

John Wallace,

Agent of Fortifications,

250 00

John Wells, (dead.)

-

-

Solomon Yan Rensellaer,
Garrit Yootfiis,
Nanning J. Visscher, Peter L. Van Alen,
Samuel C. Vance,
r
Isaac P. Younghusband, ?
&
(dead.)
'j
David Zeigler, Henry Gaither, Archibald Gray,

Captain,
Ensign,»
Lieut, and Paymaster,
Lieutenant,
Lieutenant,
Ensign,
Major, Major, Ensign,

Isaac Craig
Henry Boyer,
Patrick Brown, -

At Pittsburg, Captain,
Lieut. Colonel militia,

Ditto.
Ditto.
Received in the year 1791, for pay and rations due the militia of Randolph county. He has been requested to produce the necessary vouchers to exonerate him from the charge, which he has not done.
1,297 40 Received between the years 1792 and 1794, on account of his pay and subsistence, and for the recruiting sendee. He has accounted for $500, and has been requested to close his account.
700 00 Received in the year 1792, for the recruiting service. He has an unsettled accountin the office, which
is suspended for want of vouchers.
7,222 00 He has accounted, for $222, leaving $7,000 to his debit. He has rendered an account for pay and
expenses as sole commissioner for treating with tlie N. W . Indians, (in addition to his pay in the
line) amounting to near $8,000, crediting $4,000 received in 1792, and 1794, claiming a balance of
near $4,000. 1 examined the account, and reported sundry objections, to the Secretary of War,
which occurred to ine, since which he has received an advance of $3,000, on account, making in
250 00
52 CO
1,295 40

-

all $7,000,

1,568
224
2,724
78
292

1,207 61

-

146 00
188 33

598 84

250 00"

-

51
00
43
00
00

1,509 33

256 67

208 00

48 67

1,000 00
109 33

401 63
15,620 00
160 00

59
2242,698
78
84

26 00
208 00

401 63
16,620 00
269 33
2,500 DO
1,013 40'
677 33

-

48
00
43
00
00

2,500 00
1.013 40
' 6 7 7 33

-

"

•

.

He alleges that this money was expended for secret services. The Secretary of War has admitted
the account, in the expectation that General Wilkinson will make a statement to him ofthe expenditure of the money, which did not admit of vouchers.
Balance arising on settlement of account in 1796.
Received in the year 1791,, on account of pay, and for the recruiting service. He has an unsettled
account in this office, which is suspended for want of vouchers.
He has accounted for $826 51, in the present year^ leaving a balance of $381 10, which he received
in 1796, to -defray the expenses of an Indian chief, and son, from Philadelphia to Knoxville, and on
account of his pay.
Received in the year 1796, on account of pay. He is on furlough to the West Indies.
Received in the year 1794, for the pay of the scouts of Shelby county. Virginia, for services in 1793.
He has been requested to produce vouchers for the expenditure of' this amount, which he has not
yet done.
In a letter, dated llth November-last, he mentions havingpaid this sum to Jacob Blount, who had disbursed the same. Written to him, and told him the necessity of sending to this office the vouchers
5
previous to allowing him a credit for the same.
Accounted for in the present year.
Ditto.
Ditto.
Ditto.
Ditto.
Received in the year 1792, on account of pay.
Accounted for.
Ditto, except $551 12.
Received in the year 1792, on account of the recruiting servive. He has been requested to settle his
account, which he has not yet done.
Accounted for.
Ditto.
Received n the year 1794, for tlie pay of the militia of Hardin county, for services in 1793. He has
been requested to close his account, by transmitting the necessary vouchers, which he'has not done.

$3,527,705 59 $1,658,898 75 $1,868,806 84

DEPARTMENT OF W A R ,

Accountant's Office, December

23, 1797.
W I L L I A M

SIMMONS,

Accountant Department of War.

FINANCE.

544

[1798.

The foregoing abstract includes only such accounts as were open on the books of this office, with individuals, in
consequence of advances of money which remained unaccounted for; where payments have been made on accounts
exhibited and settled, the sums paid have been charrged to some general head of expenditure, namely:
The sums accounted for by the foregoing abstract, amounts to 1,658,898 75
But the sums charged to general heads of expenditures, amount, as per statement N, to 2,075,031 25
Of course, the payments made on accounts settled, must have amounted to
416,132 50
Amount of abstract N,
Balance remaining to be accounted for brought down,

-

-

2,075,031 25
1,868,8.06 84

* -

Total amount of warrants drawn, per abstract O,

$3,943,838 09
W I L L I A M

SIMMONS.

M.
Estimate of the probable application of the moneys not accountedfor, arising from accounts which have not been
finally settled, from the 1st January, 1791, to 1st January, 1797, on account qf the Military Establishment.
Pay, subsistence, and forage of the army,
Bounties to soldiers, and expenses recruitings
- .
Incidental and contingent expenses of the War Department,
General account of militia for the protection of the frontiers, * Militia called out for the suppression of an insurrection in the western counties of Pennsylvania,
Ordnance Department,
Hospital Department, Quartermaster's Department,
Indian Department,
Fortification of harbors,

$859,914 51
60,881 27
97,739 02
261,147 97
504,111 14
2,522 26
2,000 00
19,847 10
50,815 57
9,$28 00
$1,868,806 84

DEPARTMENT OF W A R ,

Accountant's Office, December 23, 1797.

It is impossible to note, with any precision, the probable application of the moneys unaccounted for. In stating
the above estimate, I have noted the items for which the moneys were originally advanced; butfromformer settlements it may be ascertained that they are not always applied to the objectsfirsjtintended.
W I L L I A M S I M M O N S , Accountant Department of War.

N.
Abstract of the ultimate application of the moneys expended for the Military Establishment, on accounts finally
settled, in pursuance of warrants drawn by the Department of War, from the 1st of January, 1791, to the 1st of
January, 1797.
Pay of the army, subsistence and forage of officers, to the 15th May, 1792, Pav of the army.
Subsistence of officers, Forage of officers,
Bounties to soldiers,
Expenses of recruiting,
Incidental and contingent expenses of the War Department,
Indian Department,
Commissary Department,
Ordnance Department,
Hospital Department, Quartermaster's Department,
General account of militia,
Militia called to suppress an insurrection in the western counties of Pennsylvania,
Fortification of harbors,
Accounts transferred to the treasury for settlement, Amount of moneys refunded to the Treasurer,
-

-

-

-

-

-

-

-

-

-

-

-

-

$153 275 73
586,073 66
41,683 88
12,382 61
57,393 05
10,005 59
137 970 ^
99^746 95
153 32
29,125 23
g?Xl6 04
151,529 97
535,477 05'393 19
29,731 69
155,441 52
16,525
$2,075,031 25

DEPARTMENT OF W A R ,

Accountant's Office, December 23, 1797.
W I L L I A M

SIMMONS,

Accountant Department of War,

O..
Summary of expenditures on account of the Military Establishment, from the 1st January, 1791, to the 1st Januarv
J9
1797.
Amount of warrants drawn in the year 1791, 394,685 71
Ditto
ditto
ditto
1792, 481,810 80
Ditto
ditto
ditto
1793, 486,611 03
Ditto
ditto
ditto
1794, 932,680 56
Ditto
ditto
ditto
1795,
1,128,354 42
Ditto
ditto
ditto
1796,
519,695 57
$3,943,838 09

1798.]

M I L I T A R Y AND NAVAL EXPENDITURES.

545

Amount of abstract L, ofthe receivers of public moneys paid out of the treasury on
accounts unsettled, from thefirstJanuary, 1791, tofirstJanuary, 1797, Amount of abstract N, of the ultimate application of moneys expended, arising from
accountsfinallysettled, from the 1st January, 1791, to the 1st January, 1797,
-

1,868,806 84
2,075,031 25
3,943,838 09

DEPARTMENT OF W A R ,

Accountant's Office, December

23, 1797.

W I L L I A M

SIMMONS,

Accountant Department of War.

P.
Abstract qf the accounts ofthe receivers of the public moneys, paid out ofthe treasury on accounts unsettled, inpursuanceof warrants issued by the Department of War, to the 1 st January, 1797, on account of the Naval
Establishment.

IWJOS.

ItAXK.

James Sever,
Samuel Shore,
Josiah Fox,

Captain,
-

-

Cl'k Navy Yard,
Constructor,

1
I

Amount
received.

$2,508 30

Balance remaining1 to be accounted for.

$2,285 10

1,000
300

$223 20

937 50

$3,808 30
DEPARTMENT OF W A R ,

Amount accounted for.

,

$3,222 60

62 50
300
$585 70

1

1
BEMAHKS.

Accounted for in the present year.
Ditto.
Ditto.
1

Accountant's Office, December 23, 1797.
W I L L I A M

SIMMONS,

Acountant Department of War.

QAbstract of the ultimate application ofmoneys expended for the Naval Establishment, on accounts finally settled, in
pursuance of warrants drawn by-the Department of War,' the 1st January, 1797, on account ofthe Naval
Establishment.
Pay of the Navy,
• .
Subsistence of the officers of the Navy,
_
_
_
Incidental and contingent expenses of ditto, being for the pay of the constructors of the frigates, and
clerks of the navy yards, including sundry small expenses incident to building the frigates,
-

11 290 00
5 449 20
*
'
26,952 27
$43,691 47

DEPARTMENT OF W A R ,

Accountant's Office, December

23, 1797.

W I L L I A M

SIMMONS,

Accountant Department of War.

R.

Summary ofthe expenditures on account ofthe Naval Establishment, to the 1st January, 1797.
Amount of warrants drawn in the year 1794,
Ditto
ditto
ditto
1795,
Ditto
ditto
ditto
1796,

-

-

-

-

.

-

3 299 40
19,785 77
2l'l92 00
44,277 17

Amount of abstract D, of the receivers of public moneys, paid out of the treasury, on
accounts unsettled, to 1st January, 1797,
Amount of abstract E, of the ultimate application of moneys expended, arising from
accountsfinallysettled, to the 1st January, 1797,
-

585 70
43,691 47
44,277 17

DEPARTMENT OF W A R ,

Accountant's Office, December 23, 1797.
W I L L I A M

SIMMONS,

Accountant Department of War.

s.
y

to be accountedfor bij them, respectively, on 1st January, 1797.

N A V A L AGENTS.

John*Blagge, Naval Agent, New York, .
Brown, Francis, and others, ownersof the furnace Hope,
.
.
.
.
.
John Copperthwaite, agent for procuring timber
in Georgia, *

Balances
Moneys advanwhich remain- ced from the
ed to be ac- 1st Jan. 1797,
counted for on to 31st Dec,
1st Jan. 1797. following.

$2,272 00

Henry Jackson, Naval Agent, Boston,

Samuel Meredith, Paymaster to War Department,
,
John T. Morgan, superintendent of the woodcutters in Georgia,
.
.
.
.
Thomas Pincknev, Esq. late Minister at the
Court of London,
.
.
.
.

William Pennock, Naval Agent at Norfolk, Ya,

H.

$3,000 00

13,035 45

Expenditures Accounted for
on settled ac- at the War De- Balances or
counts previ- partment, for amounts to be
ous to the 1st pay of commis- accounted for
Jan. 1797, paid sioned and on the 1st Jan.
1798.
for in the year non-commis1797.
sioned officers.

$,5,272 00

13,035 45

*

18,556 69

William A. Deas, late Charge des Affaires of
the United States at London,
Nicholas Fish, agent at New York,
Tench Francis, Purveyor of Public Supplies, ,

TOTAL.

Accounts
settled in the
year 1797, as
per abstract

Mm period of the adjustment of their accounts at the Treasury; and of the balances

™

•

REMAUKS*

5,272 00

13,035 45

18,556 69

18,556 69

11,786 66

11,786 66

He also received from the Purveyor of Public Supplies, the
sum ot $48,160 84, which will be embraced in the settlement ot the purveyor's accounts:
To 1st January, 1797, .
. $47,160 84
In,the year
1797, ,
. i?000 00
As above, $48,160 84

11,786 66
49 IT
188,175 00

49 17
289,679 36

146,000 00

146,000 00

11,250 00

•

101,504 36

11,250 00

*

82,428 23

•

•

•

49 17
289,679 36

•

63,571 77

8,698 50

8,698 50

100,800 00

100,800 00

100,800 00

2,161 02

2,161 02

1,161 02

1,000 00

•

The accounts of the Purveyor of Public Supplies are exhibited at the treasury to the 1st July, 1797, and are in
•a course of settlement. $48,160 84, as above, is to be deducted from this amount.
Of this balance, $24,863 18 are stated to have been paid
by himj the vouchers for which are suspended at the
treasury. The balance -due by him on the 1st October,
1797, per statement No, 9285, is
.
. $28,571 77
Warrants issued from Oct. 1 to Dec. 31, 1797, 35,000 00
As stated, $63,571 77

11,250 00
•

Messrs. Bird, Savage, and Bird, of London, acknowledge
the receipt ot this remittance, in an account rendered to
the treasury, but not yet settled,

8,698 50

The remittances to Mr. Pincknev were'placed in the hands
of Messrs. Bird, Savage, andBird, of London, who paid
Mr. Pinckney's drafts for copper and other articles, ordered for the frigates.

Samuel and Joseph Sterett, Naval Agents,Baltimore,
.
.
.
.
.
Jacob Sheate, Naval Agent at Portsmouth,
New Hampshire,
Daniel Stevens, Agent for procuring materials
for t e frigates,
h^
.
.
.
.
Solomon Townsend, contractor for supplying
anchors for the frigates,
.
- .

11,946 76

105,071 02

117,016 77

56,346 03

688 08

688 08

206 22

600 00

500 00
3,053 12

Dollars, .

314,632 87

728,545 82

381 86
500 00

3,052 12

383,912 95

60,670 74

•

3,052 13
139,080 84

TREASURY DEPARTMENT,

16,087 57

11,250 00

562,127 77

Registers Office, Jan. 10, 1798.
Extract from the books and records.

JOSEPH NOURSE, Register.

Statement ofthe Appropriations and Expenditures made for the Naval Establishment of the United States, during the year 1797.

" Total amount of Total amount of
appropriations for expenditures durthe service of the ing the year 1797.
year, 1797.

^ a Jan
^°- o f t h e a PP ro P riali » n for finishing the frigates United States, Constitution, and Constellation, on
Received from Vorman Cheesinan, for timber sold him,
I
I
I
"
*
"'
$ 27,133 78
1,281 06
Appropriated, per act of 3d March, 1797, for finishing the above-mentioned frigates, 172,000' 00
Ditto
per act of 10th July, 1797, for completing and equipping the said frigates,
200,000 00
Ditto
Ditto
Ditto

Balance remaining
unexpended of the
several appropriations on January
1st, 1798.

(
400,414 84

Pei '

t b S

e^pfoyedTn takh

P e r a^o^stellafion^

^

for

^

of*the^ld
p a y mdm s u b s i s t e * c e

*

for the extra-expenses authorized by law in relation to the revenue cutters,

.

.

.

.

.

.

20,501 89

2,000 00

3,000 00

100,000 00

officers and crews of the frigates United States, Constitution, and

379,912 95

5,000 00

»<*-tment, nnd.for the pay of

2,000- 00

98,000 00

10,000 00
$515,414 64

T R E A S U R Y DEPARTMENT,

10,000 00
• $383,912 95

$131,501 89

February 6, 1798.
OLIVER WOLCOTT, Secretary qfthe Treasury.

FINANCE.

548

[1798.

T.
Statement of the appropriations and expenditures madefor the Military Establishment of the\United States, during
the year 1797.
Total amount of Total amount of
the several
expenditures
specific approduring1 the
priations, for
year 1797.
the service of
the year 1797.

•

Balancess remaining-unexpended o f t h e
several specific appropriations on4he 1st
day of January, 1798.

Balance remaining unexpended of the appropriation for the military department, at the close of the year 1796,
$101,682 26
Appropriated, per act of Zd March, 1797. *
For making good deficiencies in the appropriations
for the year 1796,
76,312
For the pay of the army,
For the subsistence of the officers^
For the subsistence of non-commissioned officers and privates,
For forage,
For clothing.
For the purchase of horses and equipments for the cavalry,
For the hospital department
10,000
Additional, per act of 13th July, 1797, 5,000
For the ordnance department, For the payment of six months' pay and subsistence, to each of
the officers discharged under the act " to ascertain and fix the
military establishment of the United States,"
3,000
Additional, per act of 13th July, 1797, 2,580
For the Quartermaster's department, the Indian department, the
defensive protection of the frontiers, bounties, and all the contingent expenses of the War Department^
For satisfying and discharging claims for militia services, on the
frontiers of Georgia,
South Carolina, Kentucky,
For the payment of General John Sevier, and his brigade, for
services in the year 1793,
-

177,994 26
256,450 00
47,395 00
245,283 00
14,904 00
83,050 00
" 16,085 00.

177,994 26
174,092 00
38,000 00
242,851 35
8,408 00
40,381 75

82,358 00
9,395 00
2,431 65
6,496 00
42,668 25
16,085 00

15,000 00
40,000 00

6,363 55
22,500 00

8,636 45
17,500 00

5,580 00

3,000 00

2,580 00

300,000 00

257,407 03

42,592 97

70,496 35
48,400 25
3,836 76

48,400 25

22,816 95
39,000 00

10,000 00

17,031 89

17,031 89

Total, Dollars,

1,403,323 46

1,069,247 03

3,836 76

22,816 95

Appropriated, per act of Kith July, 1797.
For the repairs and fabrication of arms and cannon carriages,
For enabling a remittance to the commissioners of the Dutch
loans in Amsterdam, in payment for a quantity of salt-petre,

70,496,35

TREASURY DEPARTMENT,

6th February, 1798.

29,000 00

334,076 43

OLIVER WOLCOTT, Secretary of the Treasury.

An estimate of the sums necessary^ to complete and equip the frigates United States, Constitution, and Constellation,for sea; thepay and subsistence for their officers and crews, for twelve months; also* deficiencies in appropriations for 1797, for the Military Department.\
To complete the United States.
Carpenter's bill,
.
.
.
.
.
.
.
.
Plumber's do.
.
.
.
.
.
.
.
Boat builder's do. *
.
.
.
.
.
.
Masts and yards, do.
.
.
.
.
.
.
Cooper's do.
.
.
.
.
.
.
.
.
Joiner's do.
.
.
.
.
.
.
.
.
For boards,
.
.
.
.
.
.
.
.
Cabin chairs,
.
.
.
.
.
.
.
.
35 gun carriages, for 24 pounders,
\
.
16
do.
for 12 pounders,
.
.
.
Iron work for gun carriages,
.
.
.
.
.
.
Materials for gun carriages, trusseltrees, &c,
.
.
.
.
Blacksmith's Bill, for the hull,
.
.
.
.
.
.
Blockmaker's do. .
.
.
.
.
.
,
Pump hire, whilst heaving down, .
.
.
.
.
.
Sailmaker's bill,
.
.
.
.
.
.
.
.
Painter's
do.
.
.
.
.
.
.
.
Tinman's do.
.
.
.
.
.
.
.
Tanner's do.
.
.
.
.
.
.
.
Rigger's
do.
.
.
.
.
.
.
.
Rammers, sponges and worms, (to, complete them)
.
.
.

.
.

.
.

,

$ 500
400
673 76
1,600
919
9$ 60
6
60
595
224
1.449 85
600
5,000
2,510
20
2,540 67
50
50
75
500
100

MILITARY AND NAVAL

1798.]

EXPENDITURES.

U—Continued.
Ironmongery,
.
Hammocks for the crew, .
.
Carpenter's, gunner's, and boatswain's stores.
Six months' salaries, for constructor and clerk,
Rent of navy yard, &c. and wharfage.
Commission on the foregoing,

550

1,600
600
1,250.

10Q
>0

598 96

Wanting to complete ihe United States,

$23,567 84

To complete the Constitution.
Gun carriages, (main batteiy) for 24 pounders, Gun carriages, {upper battery)for 12pounders, Three large anchors, and an iron tiller, - 3
^ Iron,
* „
Two fire engines,
Cork,
Rope maker, and cordage,
Ship chandlery, hardware, &c.
r
Plumber's bill,
JJHammocks, for the ship's company,
1 Block maker's bill,
- °
Sail maker's do.
Spare copper, for camboose; and cabitf stove,
0 Tin work,
Painter's materials.
Tallow chandler's bill,
- a r.
7
Copper and composition work, and materials^ carver, &c.
Rent an4 wharfage, (unpaid)
Carpenter's and boatswain's spare stores,
0 Oak ank pine timber,
" Oakum and junk,
~
Truckage and drayage, -

$1,660
620
3.000
1,150
650

-

e

100
6,000
1,700
• 650

- °
-

1,600
1,560
240
250

100
100
320
2,150 "

-

1,000

-

.660
110

400

500

100
0
500
Buoys, harness tubs, fire buckets, &c. 100
A gin, and turning stancheons,
250
Labor, (unpaid) -*
Labor to complete the hull, viz. carpenter's, joiner's, blacksmith's, painter's^ " 4.0001
>
mast maker's, &c.
'
' 5
4,008
Labor to rig the snip, getting in masts, &c.
w
600
Spirits for the laborers,
1,500
Contingent expenses, &c.
^ - *
200
Wood and cods,
1,375
Six months' salary, for constructor and clerk, 488
Rent, &c.
' 642
Commission on the. foregoing,
Shingle Dallas t,

-

-

-

-

-

-

-

-

3^,275

By warrant, November 30th, 1797,

12,000

Wanting to complete the Constitution,

26,275

To complete the Constellation.
$2,000
Plumber's bill,
2,000
Mast maker's bill,
-* " ?
. 600
Carver,
6,000
Riggers, labor, &Q. completing, and transporting the ship,
- •
2,000
Blockmaker's bill,
500
Painter,
- 0,
300
Shingle ballast, &c.
200
Colors, and signal pennants,
- 0
Gunner's, carpenter's, and boatswain's stores, and general chandlery, &c. &c. 4,000
1,700
Contingencies,
1,375
Six montlis'salaries, for constructor and clerk, 1,0.45 04
Rept, &c.
' 593 96
Commission on tlie foregoing,
, Wanting to complete the Constellation,

-

$22,319 00

Arms, accoutrements,fyc.for Marines.
30 Hangers, for non-commissioned officers,0
30 Belts, for
do.
3 Drums,
6 Sets of spare heads, for do.
12 Fifes, with cases and slings,
180 Muskets, complete,
1^0 Cartridge boxes, #
180 Powder horns, with straps,
180 Bayonet belts, 180 Painted knapsacks, with belts,
36 Watch coats,
-

-

*-

-

-

a

$180
20 10

-

-

-

-

-

24
9

-

2,399 40

12
180

-

0

120 40
90
90
252
3,376 90

Military Stores.
12-pounders,^ weighing about 34 cwt. each,
400 Muskets, (with accoutrements complete)
70
f

$ 6 , 3 7 8 80'
5,332

549

FINANCE:

550

[1798.

U—Continued.
2,500
300
1,650
660
600
120
42,000
7,964 33
1,114 27
1,532 16
1,601 79
250 44
314 97
157 04
270
224
1,950
840

250 Pairs of pistols,
300 hoarding axes,
550*Cutlasses,; 44 Blunderbusses,
300 Boarding pikes, with staffs,
120 Battle lanterns,
700 Barrels of powder,
10,00t> Round shot,
s l j l | 1,600 Chain and double-headed shot,
p<V 2,200 Stools of grape and cannister shot,
4,600 Round shot,
720 Chain and double-headed shot,
900 Stools of grape and cannister shot,'
600 Hand grenades,
40,000 Musket balls,
50,000 Pistol balls,
15 Tons of lead,
Implements, &c. for the guns,

75,759 80

151,298 54

Balance unexpended on the 4th of December, 1797, for completing and equipping the
frigates,
- *
-, t Wanting to complete and equip the frigates,

$101,455 70

?5,554 01

-

115,744 53

Pay of the officers and crews, together with their: subsistence, for twehe months*
Dolls.

3 Captains,
at $75 per month, is
40
11 Lieutenants,
do.
30
5 Lieutenants of marines,
do.
40 „
2 Chaplains,
do.
3 Surgeons,
-H
50
do.
30
5 Surgeon's mates,
do.
40
3 Sailing masters,
do.
40
3 Pursers,
do.
20
•
3. Boatswains,
c
do.
*
20
3 Gunners',
do.
3 Sailmakers, 20
do.'
20
3 Carpenters, do.o
994 Petty officers, seamen," ordinary seamen, and marines, 15,000
do.
*

Dolls.
$2 y 700
5,280
1,800
960
1,800
1,800
1,440
1,440
720
720
720
720

Rations. 13 months.
6
,
6,570
3
12,045
2
3,650
2
1,460
2
2,190
2*
* 3,650
2
2,190
2
2,190
2
2,190
2
2,190
2
2,190
2
2,190
*

180,000

it

1

362,810

$200,100

Subsistence, 405,515 rations, at 28 cents,

405,515

Rations.

113,544 20

Pay aftd subsistence for twelve months,
() $313,644- 20
Balance unexpended of last appropriation, for pay, &c, on the 31st Dep. 1797, 96,966 00
Contingencies, fyc.

216,678 20

For repairs, $30,000
Injuries to stores, &c.
*2,000
Expenditure of powder and shot,
-,
3,000
Pilotage,
• 1,000
Advance for slops, &c.
15,000
Surgeons' instruments, medicines, stores, and attendance on the sick,
*
4,000
Advertising and apprehending deserters,
400
Printing, purchasing books, maps, charts, and stationary, &c,
2,00p
Transportation of stores,
- * 700
Tables, chairs; &c. 150
Vinegar, sour-crout, and other necessaries for the crews,fishingnets, &c. &c.
1,500
Expresses, &c.
250
One principal, and one assistant clerk,
Salaries of persons having charge of the navy yards, at Norfolk, New York, and
Portsmouth, New Hampshire,
Rents of navyyards, &c. at New York and Portsmouth, Thirty-four brass, howitzers,
- ,
Carriages for ^ do.
6
Transporting live oak from Georgia,
Twenty-eignt cannon, twenty-four pounders,
To be provided for the naval sendee,

-

-

-

,

60,000 DO

1,500 00

1,200 00

1,000 00
16,800 00
650 00
2,550 00
6,026 00
$422,048 73

MILITARY DEPARTMENT.

Deficiency in,the appropriation of 1797, for the subsistence of the non-commissioned
officers and privates ofthe army, Probable deficiency in the Quartermaster's# department, the Indian department, the
defensive protection of the frontiers, bounties, and all the contingent expenses of the
War Department, for the year 1797,
-

114,165 95
50,000 00
$586,214 68

DRAWBACKS.

1798.]

551

The Secretary of War takes the liberty to suggest the following remarks:
That, to enable him to prepare the present estimate, as well as the former ones, for the naval armament, he required, from the persons employed in the construction of the frigates, statements of the articles and labor, and cost
thereof, necessary to complete them.
>
5
It is upon these statements his estimates have been founded, but ,ne will not pretend to say that the one now
submitted is more correct than any heretofore presented.
.
That the estimate states a sum to provide against a probable deficiency in the appropriation of 1797, for " the
Quartermaster's Department, Indian Department, defensive protection, of the frontiers, bounties, and all the contingent expenses of the War Department." There was $15,466 33,.only, in the treasury of the United States, on
the 27th of January, 1798, to meet all demands that have yet to appear, fot expenditures that may have taken place
in 1797, the amount of which cannot, at this time, be ascertained^ it therefore became expedient to call for a further
appropriation.
.
«
V
JAMES M'HENRY, Secretary of War. *
WAR OFFICE, 29th January, 1798.

t

O

:

,

'

s

»

,,

o
5th CONGRESS.]

*

*

-

6

No.

124.

*

[ 2 d SESSION.

DRAWBACKS.
COMMUNICATED TO THE HOUSE=OF REPRESENTATIVES, - FEBRUARY 9, 1798.
€

SIR:.

C

TREASURY DEPARTMENT,
'
„

February 8, 1798.

In obedience to a resolution of the House of Representatives, passed on the 3d of March, 1797,1 have the
honor to transmit, herewith, a statement exhibiting the amount of drawbacks paid upon the dutiable articles exported
from the United States, during the years 1794, 1795, and 1796, compared with the duties on similar articles during
the same period.
0
I have the honor to be, with perfect respect, sir, your obedient servant,
OLIVER WOLCOTT, Secretary of the Treasury.
The Honorable the SPEAKER of the House of Representatives.

[1798-

FINANCE.

552

A Statement exhibiting the amount of Drawbacks paid on the sundry dutiable articles exported from the United
States, in theyears 1794, 1795, and 1796, compared with the amount of the Duties Collected on the same, respectively, during said period.
IK THE YEATT 1 7 9 5 .

IK THE YEAR 1 7 9 4 .

Amount of
Duties
received*
On MerchandisePaying a duty of 7$ per cent.
#
do
8
Do
do
Do
8*
10
do
Do
104
do
Do
10£ - do
Do
do
Do
11
do
12$
D6
do
134
Do
do
Do
13*
15 * do
Do
do
15$
Do
do
16
Do
do
Do
16*
do
16$
Do
do
20
Do
do
21£
Do
do
22
Do
do
40
On Wines, at
do
44
Do
Madeira "Wine,
Burgundy and Champaigne,
Sherry,
St. Lucar,
Lisbon,
Oporto, ,
Teneriffe and Fayal,
Malaga,
All other,
Foreign distilled Spirits from grain,
Do. from other materials,
Domestic do. from Molasses,
Do. from domestic produce,
Molasses,
Beer, Ale, and Porter,
Bohea Tea,
Souchong, and other Black,
Hyson,
• Other Green,
Cojlee,
Chocolate,
—
Cocoa,
Brown Sugar,
"White clayed,
Lump,
Loaf,
t
Other,
Tallow Candles, Wax and Spermaceti,
Cheese,
Soap,
Pepper,
Pimento,
Tobacco manufactured,
Snuff,
Indigo,
Cotton,
-»
Nails,
Spikes,
Bar and other Lead,
Steel unwrought,
"
Hemp,
Cables,
Tarred Cordage, TJntarred do. and Yarn,
Twine and Pack-thread,
Glauber Salts, Salt,*
Coal, ^
Boots, "
^
Shoes and Slippers of Silk, —
All other Shoes and Slippers,
"Wool and Cotton Cards,
Playing Cards, Totals,

Amount of
Drawbacks
paid.

Amount of
Duties
received.

I

Amount of
Drawbacks
paid.

Dolls. Cts. Dolls, CtsDolls. Cts. Dolls. Cts.
11,827 35
453 99
11,902 33
508,361 01
3,442 20
17,625 32 " 2,240 72
348 98
403 25
3,372 12
40,854 62
2,844 59 1,781,787 40
1,092,812 55
% 9 41
8 20
108 16
2,473 89
293 41
92
68 19
1,921 85
4,935 68
107,538 89
936 23
51,715 45
17,056 42
662,291 62
543 13
241,753 80
230 82
18 62
19,308 01
157 23
4,841 16
891,248 12
6,102 91
362,990 12
346 (42
36 11
2 34
430 27
220 19
14 41
2,343 24
301 84
68 73
9,299 65,
13 45
53,613 12
535 10
16,353 96
43,,660 40
13g 32
21,376 23
48 32
40 80
1,634 49
2,693 35
174,591 79
62,566 15
26,313 13
237,042 35
28,402 22
181 65
196,842 76
5,982 68
14,258 50
166,263 43
2,369 22
99,955 61
2,108 63
82,501 98
631*15
12,432 18
5,286 31
65,784 17
728 95
115,980 85
231 17
44,899 89
3,16% 92
66,337 54
138 75
95,773 03
1,108 62
63,353 89
l , 6 l 5 68
51,976 94
94,370 29
3,321 73
1,376 50
15,890 66
38,848 89
5,701 58
15,954 88
103,202 22
53,514 8d
22,162 62 1,453,643 28
1.515.162 11
257 69
140 79
2 87
8 i)7
127,759 05
156 87
104,735 03
140 08
29,375 76
288 26
25,961 96
165 20
227,884 56
5,237 22
228,380 62
2,319 01
28,877 96
867 99
62,306 31
2,313 73
35,703 50
1,856 23
' 32,877* 19
21,436 77
9,822 48
36 05
10,410 47
2,859 79 2,694,902 O
U 1,949,168 78
1.680.163 46 1,141,523 96
21 73
23 46
73,576 35
46,884 88
54,442 78
9*246 46
902,801 40
299,323 13
666,677 62 155,760 46
68,086 85.
70,056 43
60,655 26

12 99
3,529
85,483
2,518
152
14,849
2,496
38,735
30,032
1,890
142
137,131
75,605
38,001
747
19,786
7,684
95,503
2,159
' 11,403

52
94
42
68
95
81
60
62
16
21
43
44
74
75
89
61
55
64
76

6^1 26

3,253 46
> 1,381 34
361,127 88
6,401 97
338 >82
331 90
'5,577 56
51 47
4,289 52

87,792
311
245
63

3,$92
26
6,967
557
19,138
15,536
22,072
48,168
<:
4,255
5,187
221,192
146,466
48,195
810
35,109
4,226
68,130
1,142

54
28
21
06

2,086 10
346
5,015
272
148
51,644

41
85
59
09
58

26,700 21
"432 87
452 03
87 59
1Q6 26

10,211 16

462 23
.
164
26
100
587

40
67
55
39
22

19
32
69
14
80
77
24?
52
04
09
54
79
22
66
83
63
72
62

I,915
6,029
869
345,770
8,338
695
478
II,667
24
3,889

37
50
81
35
59
62
55
05
50
45

IK THE TEAK 1 7 9 6 .

Amount oi
Duties
received..

Amount of
Drawbacks
paid.

Dolls. Cts.

Dolls. Ct^
993 00
401 35

2,153,549 63

133,500 52
75 26

133,498 23
896,413 29

10,040 2S
58,523 49

39,618 80
1,149,984 18

3,330 83
22,825 65

65*,329 79
72,807 55

8,593
1,623
12
542
118,551
7,819
69*899
79
7,383
1,716
3,472
16,091
12,273
1,869
60,414
2,695
154,222
271

15
10
25
31
03
89
70
20
12
14
52
34
95
00
58
78
90
41

3,872 16
63,497 75
42,485 05
209,280* 84
630 00
185,547 38
9,489*68
138,096 72
31,075 77
79,016 16
36,022 19
90,920 89
157,777 86
1,603,023 39
743 53
176 80
145,747 69
1,121 96
27,765 87
3,570 25
185,861 52
7,681 41
16,216 03
2,590 85
82,22$ 98
5,367 20
46,090 48
.2,079 67
2,829,062 26 3,102,982 68
7 41
40,483 65
40,246 63
883,425 66 497,187 85
27,718 04
23,367 26
45 74
2,515 18
235 97
2,562 82
52,520 85
2,669 32
307 36
5,867 55
344 37
87 20
500 15
9,844 66
2,668 52
'39,114 12
10,063 ?4f
19,247 56
1,436 02
8,718 13
12,239 39 115,500 34
24,042 62
23,47* 94
26,894 91
3,947 95
18,59
146 42
74,984 56 179,534 42
120,380 87
118,227 42- 138,254 15
75,723 09
59,102 46
2,362 60
1,788 14
1,365 70
.163 14
47 77
12,127 92
8,389 70
33 03
9,223 07
145 91
236 29
90,038 04
1,359 27
214 79
5,168 98
457 20
- 637 65,
29,892 60
1,884
1,208 49
2-,948 07
315 46
10,618 09
168 99
92 57
2,102 54
3,852 58
177 25 443,549.57
12,749 10
24 50
1,157 91
241 03
1,021 59
119 55
84 85
19,810 95
1,255*38
242 81
109 30
3 27
19,150 07
3,623 41
3,638 12

8,588,382 98 1,615,574 44 11,163,370 23 2,898,765 79 12,581,167 12 4,784,050 12

' jfoTE.—The accounts of Charleston, (South Carolina) are only settled to tjie 31st March, 1796.
Itis to be observed, that, in some instances, the amount of duties received on particular articles^ appears less than the drawbacks paid within the same period; this arises from exportations of merchandise imported in preceding years.
TREASURY DEFARTJIEXT, Register's Office, February 6, 1798.
JOSEPH NOURSE, Register.

1798.]

FISHING BOUNTY.

5 t h CONGRESS.]

* NO.

553

125.

D U T Y ON

[ 2 d SESSION.

COAL,

COMMUNICATED TO THE HOUSE OF REPRESENTATIVE!?, FEBRUARY 9 , 1798.

Mr^LIVINGSTON, from the Committee of Commerce and Manufactures, to whom was referred the petition of J.
Heron, and others, proprietors and workers in the coal min$s of the State of Virginia, made the following report:
That the petitioners pray for a prohibition qf, or increase of, the duty on foreign coal; stating that the mines
in which they are interested are abundantly sufficient for the Supply ot the United States; but that, as they lie
at some distance from navigable \Vater, and, when shipped, the coal is subject to a» considerable freight, they cannot
support a competition in the market with foreign coal, which is generally imported as ballast, and is not loaded with
the expense of any land carriage.
_ Your committee, however, ao notfindthat facts exactly correspond rwith the allegations in the petition: for, notwithstanding the disadvantages complained of, the price of the Virginia is less than the foreign coal, by an average
of 33| per cent and the petitioners themselves state, that one hundred and,fiftyvessels are now employed in the
trade. But, independent of this circumstance, as the article in question has become, in all great cities, and is daily
becoming more extensively one of thefirstnecessity, any prohibition or increase qf duty would operate as a tax on
the poorer class of citizens, for the emolument of a few. The duty on exportation, in England, is equal to the first
cost of the article, and has been lately increased, arid the present duty herej on foreign coal, is 5 cents per bushel,
in American, and 5£ in foreign bottoms, which your committer do not think it advisable ^to increase; they are,
therefore, of opinion, that the petitioners ought to have leave to. withdraw their petition.
To the honorable the Congress of the United States,
The petition of the subscribers, proprietors and workers in the coal mines of theState of Virginia, humbly represents:
That, within eighteen miles and less of the city of Richmond* are situated a considerable number of coal mines,
contained in extensive tracts of country, and owned by many different proprietors, whence no apprehension can
exist, that monopoly or combination will be the result of national encouragement.
That the quantity of coal is probably inexhaustible, and certainly so, abundant^ as to supply, for centuries, the
demand of the United States; and the only point to be considered is, whether any national regulation can convert
this circumstance to the accomplishment of national advantages.
*
That an encouragement of the coal trade will constitute a nursery for seamen; will operate a saving of wood
andtimber,aVid prevent the money now paid for foreign coal, from going out of the country.
That a prohibition, or a duty upon foreign coal, is the only means of producing this encouragement, because
such can be s61d lower than the native, for the following reasons:
The foreign coal lies contiguous to navigation, whereas -the native, being above the falls of Jamesriver,must
suffer the expense of carriage m batteaux and wagons, before it can be delivered to a coasting vessel, which expense
must be added to the freight.
'
*
The foreign coal is shipped in England as stores, and taken in as ballast, by which means the British duty is
avoided, and the charge of freight saved; now, as the native coal must invariably pay freight, it is evident that the
present inconsiderable duty imposed upon foreign coal does not compensate for this disadvantage.
That if, under these disadvantages, the consumption of coal can be introduced to a considerable degree, one effect
will be a bounty upon so much thereof as is imported from foreign countries, because the quantity of imported coal
must be limited to the quantity necessary for ballast—a limitation which demonstrates the insufficiency of this mode
of acquiring coal to supply^ the national demand; whence it happens, that the existing state of things, patronizes a
mode of getting coal from a source, limited and inadequate, to the discouragement ot another, abundant and sufficient: and a little speculation of foreigners is encouraged at the expense of a great undertaking at home.
That the quantity of coal, daily raised, greatly exceeds the demand; and although one hundred and_fifty coasting vessels are now occasionally employed in the coal trade, a very great surplus of coal remains undisposed of—
circumstances which evince the reasonableness of an expectation that this trade may be made productive of national
benefit.
^
- #
Your petitioners, therefore, pray, that it may be sufficiently encouraged to effect an object so desirable, and they
will pray, &c.
J. Heron,
Harry Heth,
William Robertson,
Arch. Campbell, J. Murchie,
John Harvie,
David Ross,

5 t h CONGRESS.]

Richd. Adams,
-James Currie,
Luman Bishop,
Cornelius Beeck,
Thompson Blount,
Martin Railey,
Thomas Wooldridge,

William Wooldridge,
John Cunliffe,
George Mayo,
Jno. Graham,
Saml. Paine,
Benjamin Lewis,
Orris Paine.

N O . 1*26.

•

FISHING
A

' [ 2 d SESSION.

BOUNTY,
•

,

COMMUNICATED TO THE HOUSE OF REPRESENTATIVES, FEBRUARY 1 3 , 1 7 9 8 .

Mr. LIVINGSTON, from the Committee on Commerce and Manufactures, to whom was referred the petition of Silvanus Crowell, made the following report:
That the petitioner states that he is the managing owner of three schooners, employed in the cod fishery; that
the said schooners were, in the spring of the year one thousand seven hundred and ninety-six, regularly cleared for
afishingvoyage, and that previous to the sailing of the said schooners, an agreement, in the form prescribed, by and
between the said managing owner, and the several masters of the said vessels and their respective crews* was entered into; that the said vessels proceeded on theirfishingvoyages, and were employed therein for more than four

554

FINANCE.

[1798.

months, between the last day of February and the last day of November, in the year last aforesaid* and that, in
an accidental fire, by which the store-house of the petitioner was consumed, in the month of December following,
the said agreements between the owner, the masters, and crews* were lost and destroyed; for the want of which
papers, die collector does not conceive himself authorized to allow the bounty on the fish taken in the said voyages,
without.a special direction by law, which the petitioner prays may be passed for his relief.
'
Your committee being satisfied, by a number of affidavits accompanying the report, that there is at least prima
facie evidence of the truth of the facts stated in the petition, and being of opinion that relief may be given -without
incurring any danger of imposition in other cases, they recommend the following resolution to the House:
Resolved, That the prayer of the petition of Silvanus Crowell ought to be granted, and that the Committee of
Commerce and Manufactures be directed to prepare and bring in a bill accordingly.

5th CONGRESS.]

NO. 127.

DUTIES

ON

[ 2 d SESSION.

SPIRITS.

COMMUNICATED TO THE HOUSE OF REPRESENTATIVES, FEBRUARY 14, 1798.

Mr. HARPER, from the Committee of Ways and Means, who were instructed to inquire and report, by bill or otherwise, whether any, and, if any, what, alteration^ are necessary in the several acts imposing duties on spirits distilled within tlie United States, so far as the said acts regard the entry of stills, having carefully considered the
subject, submit to the House the following report:
*
~
The first provision respecting entries of this kind, is contained in the 25th section of the act of March 3d, 1791,
for laying duties on spirits distilled within the United States; but that provision went no further than to require
"that every distiller, within three days before beginning to distill, should make a particular entry, in writing, at
the nearest office of inspection, if within ten miles, of every house, building, or place, and of each vault, cellar, and
apartment, within the same, in which it should b§ intended to carry on the business of distilling, or to keep any
spirits distilled;" and this entry was to be made on the first day of July, in that year, or three days after, by persons who might be distillers at that period. .
The business remained in this situation no longer than till the 8th of May, 1792, when an act was passed, entitled
" An act concerning the duties on spirits distillea within the United States," the.second section of which provides
that there shall be an office of inspection in every county, at which every person keeping a still shall majce an annual
entry o,f it, in the month of June, and eveiy person bringing a still into the county, shall enter it within thirty days.
This entry, beside describing each still, and its capacity, is to specify the place where, and the person jn whose possession it is: and the'purpose, whether use or sale, for which it is intended'.. Where a still is removed, tlie entry is
also to specify the place from whence it is brought.
*
On this footing, the matter now stands. These annual entries are said to be complained of by the owners of
stills, as very inconvenient; more especially in places where a considerable number of small stills are kept by the
owners of orchards, merely for the purpose of distilling their ownfruit,which frequently^fails, so that tlie stills often
remain unemployed for two or three years successively, and sometimes longerv
It has been ascertained, to'the satisfaction of the committer, that inconveniences of this kind are felt and complained of in many parts of the country; and to ^remove them is understood to have been the object of moving the
resolution which gives rise to this report. The committee were of opinion, that, if they could be removed, without
endangering the revenue, it was desirable to do so.
With a view to obtain more perfect information on this subject, they had a conference, with the Secretary of the
Treasury, respecting the object of the provisions contained in the act of May the 8th, 1792, and the danger to tlie
revenue that might be apprehended froni such alterations as would obviate the inconveniences now said to exist.
The result of the conference was a decided opinion, on tlie part of the Secretary, that no alteration ought to be made
in die present regulations. The annual entry he considers as very important, and even essential, for enabling the
Treasury Department to keep a proper check and control over the collectors of the revenue, who, being thus^ obliged
to furnish a regular and full account of the stills in their respective districts, at a time when the money arising from
the duties has not yet come into their hands, and when, consequently, they are under less temptation to fraud, may
more easily be detected, should they afterwards attempt to practise it. *
#
%
The committee, however, with due deference to so respectable an authority, are of opinion, that all the, valuable
objects of this regulation may be attained, without the annual renewal of entries. By directing thaf every still,
upon being brought mto a county, shall be entered, and that this entry shall be Renewed as often as the still is
removed, or its situation altered: and by requiring that these different entries shall state all such circumstances
respecting the introduction, situation, or removal of the still, as may be judged importantto be known, they suppose
that the Treasury Department may be furnished with all the information that can be obtained by the present>mode,
while the inconveniences of making an annual entry may be avoided. They, therefore, pursuant to tlie power given
them by the House, herewith report a bill, containing such alterations of the law, in this respect, as they have deemed
it advisable to adopt.

5th CONGRESS.]

NO. 128.

DUTIES

[ 2 d SESSIQK.

ON STAMPS.

COMMUNICATED*TO THE HOUSE OF REPRESENTATIVES, FEBRUARY 14, 1798.

'Mr. HARPER, from the Committee of Ways and Means, w"ho were instructed to inquire whether any. and whatalterations may be necessary in the law, entitled " An act laying duties on stamped vellum, parchment, ana
paper," having bestowed a further consideration on the subject, beg leave to present the following additional
report:
Three amendments to the act in question have been deemed advisable by the committee; thefirst,relative to a
deduction in favor of persons who may purchase stamps to a certain amount; the second, respecting the price ofthe
paper directed to be stamped and distributed by the Treasury Department, and the third, relating to debentures
and certificates for drawbacks.

1798.1

-

DUTIES ON STAMPS.

Thefirstdf these amendments was suggested by the Secretary of the Treasury, in his letter to the committee,
which is annexed to their former report on this subject. He recommends that the supervisors and inspectors of the
revenue be authorized to make a deduction of ten per cent, in favor of persons who might purchase stamps to the
amount of twenty dollars or upwards; and thrs provision, he supposes, would produce three good effects* First to
facilitate the distribution ot stamps, by encouraging shop keepers and traders? m remote parts of the country, to purchase them for sale; secondly, to bring the revenue more speedily and more directly into the treasury, by encouragrac
the purchase of stamps, in considerable quantities, from the supervisors and inspectors immediately, instead of &eir
being purchased one or two at a tune, as they may be wanted for use, from the collectors, or their agents- and
thirdly, to render the accounts more simple, by diminishing the number of agents which the Treasury Department
mayfindit necessary to employ, for effecting a sufficient distribution of stamps.
The committee are of opinion that the prospect of these beneficial effects, from the measure proposed is sufficiently certain to warrant its adoption; but they do not deem it necessary,to make the deduction so great as the
Secretary has recommended. A less sum than ten per cent would, in their opinion, give sufficient encouragement
to the purchase of stamps for retail. Seven and one-half per cent, is the sum which they have considered £ most
proper, m every view of the subject.
It has appeared to them, however^ that the allowance ought not to be made to the officers employed in the collection of the revenue. It will be their duty to distribute stamps on account of the Government, and at the amount
of the duty imposed by law. This distribution is absolutely necessary, in order to check the retailers, who might
otherwise, make a monopoly of the stamps in remote parts of the country, and compel the people to purchase them
at a price far above the duty; and it would be liable to great impediments, and might, in many instances, be wholly
defeated, if the persons employed in it were allowed to be retailers, at the same time.on their own account
As to the power of making this deduction, the committee are of opinion that it ought to extend to the supervisors
and inspectors^ and no further. To extend it to collectors, who are very numerous, and must, moreover, be employed in distributing stamps on account of the Government, would expose it to great abuse; and to confine it to the
supervisors alone, would render it almost nugatory.*
And they are further of opinion, that the deduction should be extended to those who bring paper to be stamped,
as well as to those who purchase paper already stamped. This will encourage persons, who, in the course of, their
business, have frequent occasion for stamps, to bring blank forms, and get them stamped; whereby, in addition to
the general advantages expected from the measure, there will be a saving to the Government, of the expense of paper,
in case the ideas of the committee, on the second .head of amendments, should be adopted.
As to this second head, the amendment proposed by the committee applies to the sixteenth section of the act,
which provides, that the Treasury Department " shall take care that the several parts of the United States shall
from time totime,be sufficiently furnished with vellum, parchment, and paper, stamped or marked as aforesaid, so
that the citizens thereof may have it in their election to buy the same of the officers* or persons employed in and
about the execution of this act, at the usual or most common rates above the said duty, or to bring their own vellum
parchment, or paper, to be marked or stamped as aforesaid."
*
#
This expression," the usual or most common rates above the said duty,'5 must apply, as the committee conceives5
to the price of the material on which the stamp is placed; which price, of consequence, the Secretary of the Treasury, according to the construction of the act, as it now stands, would be obliged to demand, in addition to the duty
from the individuals purchasing stamps. This they understand to be the construction put on it by the Secretary
himself. They are, however, of opinion, that the apportionment of .this price will be attended with much embarrassment and uncertainty; and that, as the price of paper, and consequently the price of stamps, must constantly
fluctuate, its exaction may have a tendency to render the operation of the act disagreeable and inconvenient. These
disadvantages, they suppose, cannot be counterbalanced by the mere saving of the price of paper. It would be far
better, in their opinion, to consider this price as a charge against the Government, and to distribute the stamps
without any addition to the rate of duty.
They do not, however, conceive that the amendment in question ought to be extended to other materials besides
paper. ^ The use of parchment and vellum, in stamps, will, probably, be very circumscribed; and persons who wish
to use it^ will, for the most part, be so situated, as to admit of their bringing their, own materials to be stamped
without inconvenience.
*
'
Under the third and last head, the committee beg leave to remark, that the duty imposed by the act in question
on debentures and certificates of drawback, appears to them to be much too high, ana to be laid in such a manner
as to operate very unequally. All debentures or certificates for sums underfivehundred dollars, pay one dollar on
the stamp; all abovefivehundred, and under two thousand dollars, pay two dollars; and all above two thousand
pay-three dollars. By the paper A, annexed to this report^ and containing a list of the debentures granted at the
custom house of Philadelphia, within a very short period, it appears that far the greatest number of debentures are
for sums under 500 dollars, and that a very great proportion is for small sums; many being forfivedollars, and a
great number for less than twenty. To exact a duty of one dollar on a drawback of five or ten dollars, and to demand, at the same time, only three dollars for a person who receives a drawback of three, four, orfivethousand
appears to the committee to be contrary to every just principle of taxation.
.
*
In considering of ihe best manner ^f applying a remedy to this defect in the law, two plans have been suggested:
First, to adopt a new scale of stamps for debentures^ and secondly, to authorize the collectors to retain an amount
per centum, on drawbacks, in lieu of stamps.
To thefirst,it is objected, that, to increase the number of stamps, so as in any considerable degree to equalize
the dutv, would greatly increase the expense and delay of carrying the act into effect; while, after all that could be
done, the object would be but imperfectly obtained. For these reasons, the committee are of opinion that the other
mode is to be preferred.
By the papers marked B, C, D, and E, which are annexed to this report, and the threefirstof which were communicated to the committee by the Secretary of the Treasury, it appears that two-fifths per centum, in addition to
the one per centum now retained by law, would probably be equal, or very nearly so, to the amount of duty to- be
expected from the stamps on debentures and certificates,of drawback. The tax, in this way, would be perfectly
equal in its operation, and would be collected with the utmost ease and exactness; in addition to which advantages
this regulation would free the merchants from the embarrassment and, inconvenience of procuring stamps, and the
Government from the expense^ of providing them.
In conformity with these views of the subject referred to them, and pursuant to the powers given by the resolution which makes the reference, the committee herewith present a bill -containing the amendments recommended in
this report.

[1798.

FINANCE.

556

A.
*
Amount of deben- Amount of deben- Amount of de- ! Amount of deben- Amount of debentures.
bentures. )
tures.
tures.
tures.

Dolls. Cts.
19 08
19 50
19 50
53 56
72 71
73 00
42 00
43 00
43 00
20 47 *
20 50
20 50
54 85
252 20
2,405 21
2,405 00
. 4 2 96
42 50
42 50
19 61
9 50
9 50
21 5 &
.
2 2 00
22 00
44 95
44 00
246 45
826 19
827 00
246 01
1,623 73
1,623 00
59 90
60 00
591 02
592 00
12 33
12 00
12 00
20 16

Dolls.- Cts.
21 00
63 57
63 00
232 25
109 10
18 41
19 00
19 00
9 95
9 00
9 00
13 62
14 00
14 00
2,998 41
24 81
12 00
13 37
13 00
13 00
9 58
9 00
9 00
„ 36 SI
18 50
18 ,50
297 32
298 00
13 89
13 00
13 00
301 17
152 00
152 00
736 17 *
368 00
368 00
139 53
139 00
1,359 78
1,360 00

Dolls. Cts.

Dolls. Cts.

Dolls. Cts.

Dolls. Cts.

76 58
460 44
461 00
313 81
314 00
368 62
368 00
353 63
57 02
155 73
108 58
109 00
38 65
330 17
331 00
36 15
38' 00
38 00
75 24
46 01
47 00
47 00
10 32
10 00
11 00
116 62
" 33 83
16 50
, 16 50
131 34
132 00
28 25
29 00
29 00
480 40
55 53,
27 50
27 50
254 11
127 00
128 00

Amount of de- Amount of debentures.
bentures.

1,355 00
238 49
104 62
105 00
194 18
194 00
31 21
32 00
84 20
53 12
54 00
116 53
117 00
1,438 30
1,438 00
• 51 25
52 00
12 26
12 00
12 00
64 28
64 50
64 50
961 33
961 00
704 13
704 00
885 41
886 00
190 12
95 00
170 65
171 00
18 77
18 50
18 50
120 57
120 00
434 58
434 00
252 95

270 00
18 70
5 50
5 50
195 43
196 00
196 00
19 58
20 00
20 00
82 01
83 00
83 00
188 41
188 00

212 83
212 00
5,715 54
5,715 00
727 00
728 00
7 80
7 00
7 00
55 99
117 85
118 00
57 34
58 00
2,786 71
2,786 00
149 34
149 00
1.760 33
1.761 00
1,234 17
1,234 00
24 68
25 00
25 00
12 02
12 00
12 00
70 43
70 00
548 73
548 00
496 64
496 00
60 58
60 00
1,0U 69

188'00

49 06
49 50
49 50
17 22
17 50
17 50
1,821 20
10 00
182 00
182 37
184 32
185 00
208 17
208 00
447 60
448 00
815 83
815 00
119 21
119 00
35 44
36'00
594 30
594 00*
1,355 03

1,018 00

698 89
699 00
270 64

Dolls. Cts.

252 00
319 39
320 00
, 182 83
182 00
599 74
92 86
115 63
26 77
26 00
26 00
225 23
736 07
737 00
116 70
116 00
402 61
403 00
47 10
47 00
240 15
240 00
8 68
8 00
8 00
512 69
513 00
431 93
431 00
52 53
53 00
112 16
112 00
29 91
29 00
29 00
20 11
20 00
20 00
16 48
16 50

3.
COLLECTOR'S OFFICE, Philadelphia? January 11//*)
IR "

Agreeably to your instructions to me on the 9th instant, I have ascertained the number of debentures issued
from this- office, in the year 1796, the result of which is as follows:
$5,970
1st The number of debentures isssued in that year, under the sum of $500, each, is
- .
669
2d. The number of debentures issued during the said year, from 500 to 2,000 dollars, each, is
98
3d. The number issued during said, year, above the sum of $2,000, each, is
Total number of debentures issued,

-

-

-

-

-

-

$6*737

I have also ascertained the number and" the amount .of those three descriptions of debentures, issued in the course
of one month in that-year, of which the followipg statement is the result:
502 Debentures under 500 dollars each, amounting to
f:
59 Ditto, from 500 to 2,000 dollars each, amounting to
62,563 3>
*
9 Ditto, above two thousand dollars each, amounting to
24,690 80
And in order to ascertain this last result, I have selected that month which would produce the average of the
whole year.
Multiplying the above sums by twelve, gives for the whole year, the following amount: <
6,024 Debentures, under 500 dollars, amounting to
-<
FJ
708 Ditto, above 500 dollars, and under 2,000, amounting to 750,756
108 Ditto, above 2,000 dollars, amounting to « ~
$1,600,668
With great respect, I am, snyyour obedient servant,
OLIVER WOLCOTT, Esq. Secretary of the Treasury.

SHARP DELANEY.

1798.]

I N T E R N A L REVENUES.

557

C.
Statement of debentures granted at the custom house in the district of the city of New York, for they ear 1797.
1,252
305
91

Debentures under five hundred dollars, amounting to
Ditto, above five hundred and under two thousand dollars,
Ditto, above two thousand dollars,

$190,740
284,039

-

313,623

1,648

$788,402
COLLECTOR'S O F F I C E ,

New York, January 13,

1798.
JOSHUA

SANDS,

Collector.

D.
Statement of debenturesfor drawbacks on merchandise exported, issued at Baltimore, during the year 1796.
2,154
363
84
2,601

Debentures under five hundred dollars,
Ditto, above five hundred dollars, and under two thousand,
Ditto, above two thousand,
-

-

*

-

Debentures,

-

-

$180,667 2 4
359,655 46
276,270 46

-

Total amount,

COLLECTOR'S OFFICE, Baltimore, 13th January, 1798.
R. PURVIANCE,

$816,593 56

Collector.

E.
Statement shelving the amount that would be collected from the stamped duties, as now laid on debentures, and
certificates of drawback, in the ports of Philadelphia, New York, and Baltimore, for one year, according to the
number and amount of debentures issued in those ports in the year 1796.
PLACE.

Under 500 dollars
each.

Philadelphia,
New York,
Baltimore,

-

AMOUNT OP DITTO.

NUMBER OF DEBENTURES.

-

-

Total,

AMOUNT OS" DUTY.

Above 500, and Above 2,000 dolunder 2,000 dol- lars each*
lars each.

6,024
1,252
2,154

708
305
363

108
91
84

1,600,668
788,402
816,593

7,764
2,135
3,132

9,430

1,376

283

* 3,205,663

13,031

Add for the l-99th now retained

32,340
3,238,003

The total amount of drawbacks, therefore, being $3,238,003, it follows, that two-fifths per centum thereon,
amounting to about $12,952, would produce very nearly as much as can be expected from the stamp duties now
laid on certificates and debentures, and which, though operating very heavily on small debentures, are almost imperceptible on large ones, and amount, in the whole, to no more than $13,031.

5th CONGRESS.]

229.

I N T E R N A L

[2d

SESSION.

R E V E N U E S .

COMMUNICATED TO T H E HOUSE OF REPRESENTATIVES, FEBRUARY 2 3 , 1798.
TREASURY D E P A R T M E N T ,

February 2 1 ,

1798.

SIR:

I have the honor to transmit, herewith, sundry documents prepared by the late Commissioner of the Revenue,
to satisfy the resolution of the House of Representatives, passed on the 6th of January, 1797, by which the Secretary of the Treasury is required " to lay before Congress, within ten days after the commencement of each
session, such a statement of the internal revenues as will ascertain, with precision, the nett product thereof, and
the expense of collection; also, a list of ail the officers employed in that service, and the compensations allowed to
each of them."
. These papers were received by me, within the time limited by the resolution ofthe House, and if I had been satisfied that the representations therein contained were accurate, they would have been immediately transmitted.
In consequence, however, of an intimation which 1 have received, that the motives which occasioned the delay may
not otherwise be understood, I have, on reflection, supposed it to' be my duty to make the communication at this time,
though m an imperfect form, and to avail myself of the occasion, through you, to assure the House of Representatives that, though it has not always been in my power punctually to execute their instructions, the omission has
never been owing to any want of exertion, or perfect deference for their authority.
I have the honor to be, very respectfully, sir, your obedient servant,
mu T
X
11 1 SPEAKER of, the House of Representative's.
Ihe Honorable me «

OLIVER W O L C O T T .

FINANCE.

558

[1798.

TREASURY DEPARTMENT,
SIR:

Revenue Office, November

30, 1797.

,

4

The present session of Congress having commenced on the twenty-second instant, I have availed myself of
the time which that circumstance afforded, to receive and procure additions of authentic information, which could
be introduced into the following report? with the necessary certainty. It is now transmitted to you, in a form as
perfect as it, has been in-my power to give to it. I have the most particular satisfaction in remarking, that the aggregate of tlie revenues under the superintendence of this office considerably exceeds the sum in the report and
estimate of 1796, and that held out by my communications to you at the commencement of the late extraordinary
session of the L^islature.
'
I am, sir, your most obedient servant,,
T E N C H C O X E , Commissioner of the Revenue.
The Secretary of the Treasury.
T R E A S U R Y DEPARTMENT,

Revenue Office? November 39, 1797.

JL Report concerning the revenues arisingfron stills and spirits distilled in the United States; sales at auction,
mills and machinery for manufacturing snitfK domestic refined sugar, carriages for the conveyance ofpersons,
and licences to retail wines and foreign distilled spirits.
A circular instruction was transmitted to the supervisors of the revenue, immediately on the receipt of the order
of the House of Representatives, of the sixth day of January last. Tlie attention of those officers, respectively,
was directed to the materials for a statement extending to the several details of that order, and they were made
acquainted with the future annual duty of "the like nature, which it created.* Copies of this instruction were also
transmitted for all the inspectors of surveys in the several districts, the next class of officers, as is the practice in
important cases. On the rising of the Legislature, a second notice was given in another circular letter, f The last
communication was unnecessary in some of the districts, but it was indispensable in a few, arid was expressed, for
that reason, in very serious terms. Special communications were subsequently made, and particularly in one instance, $ at the time when the President issued his proclamation of March last, convening tne Legislature, in an
extraordinary session.
It was conceived, in this office, that, in the resolution of the 6th day of January last,Jthe House of Representatives contemplated only the ordinary sessions of Congress. Yet the early date of that order, the# exertions which
had been previously made by a great part of the revenue officers, and veiy urgent and serious applications to some,
who had been unpunctual and irregular, had possessed the commissioner of a large proportion of materials for a
general statement, at the commencement of the extraordinary session of the Legislature, on the 15th of last May.
These materials affording sufficient certainty as far as they went, though in one or two instances very irregularly,
it appeared proper to digest them into a report, which it was endeavored to render as complete, as circumstances
admitted, within ten days of the first meeting of Congress, that the documents might not he delayed, if occasion
should require them, and particularly if they should appear to be expected within the time prescribed by the order
of the House. As soon as it was understood that the annual reports were not expected but at the ordinary sessions, occasion was taken to renew the applications for all the deficient returns, by a third circular letter to the
supervisors, ofthe 27th of May, an Extract from which is annexed.? The substance of all tlie documents prepared
at the last session, with additional materials received since, is contained in this report. It is proper to remark,
that much the greater part of the amounts of revenue in the accompanying statements. I. to Y I I L are abstracted from
the returns of the supervisors, and nearly all the remainder are founded upon the official returns of the inspectors
and collectors. The sources of information are equally certain, but the returns of the supervisors alone are regular in'the treasury settlements, yhe small part, which is in any wise irregular, is particularly pointed out. N o
use, whatever, has been made of estimates ot the gross product ofthe revenues, inserted in the columns of the statements I. to V I I I . which are now transmitted.
In the last report concerning the internal revenues from this office, transmitted by the Secretary of the Treasury,
on the 5th of March, 1796, to the House of Representatives, the statement of the tax upon spirits and stills, of tne
3d of that month, was made up for the year ending with June, 1795; because, those for the other five internal taxes,
which were originated in the'year 1794, were contmed, by necessity, to theyear ending with September, 1795, that
being the only complete year of these last five, which had then elapsed. The gross amount of all those six revenues, as appears in the 17th and 18th columns of the general statement K , at the end of that report, was 528,481
dollars and 3l£ cents, including the estimated sums. It will be satisfactory to the Legislature to know that the supervisors' returns, with a few, as authentic, from inspectors and collectors, relative to that year, heretofore received or exhibited, have not only confirmed the full amount of the gross revenue,^ but have established it at 536,805
dollars and 33 cents. T o elucidate this, a summary statement^ is hereto subjoined. In addition to this excess, it
is confidently believed that the United States, havrng now the assistance of a law officer in Kentucky, a further
part of the sum expected from thence, will yet be received. A return from one valuable division, for both years,
and some supplements of less importance in the district of Pennsylvania, are, likewise, yet to be obtained* This
retrospect, by furnishing a more complete view of a former year, affords an opportunity of the comparison with the
year now to be returned, and tends to exhibit the course which these revenues have now generally, though not
universally taken. It is a matter ofthe most cordial satisfaction, that time has confirmed the aggregate sum, which
was represented, by the last return of this office, as likely to arise from these taxes in 1794—5: for the public
resources are not a subject on which to raise expectations, even innocently erroneous. It is, however, necessary to
^
observe that there is, in some places, too much reason to affirmr that the public service was not well performed in
that year. This conviction has led to the proper exertions for discovering deficiencies and collecting arrears.
The returns comprised in this report are,
No. 1. Of the domestic spirit and still tax, foj; the year ending with June, 1796.
2. Of the auction tax for the year ending with September, 1796.
3. Of the snuff mill tax, for the year last mentioned.
4. Of the refined sugar tax, for the same year.
5. Of the carriage tax, for the same year.
6. Ofthe tax upon licenced to retail wines and foreign distilled spirits, for the same year.
7. Being a collection of the respective amounts ofthe foregoing returns, in a general statement of those six
revenues.
8. A list of the revenue officers, with their compensations, so far as the materials ate possessed at the
treasury.
9. Being a summary re-statement of the gross revenues? previously exhibited, in paper K of tlie report,
transmitted m March, 1796, so far as then ascertained.
^The gross revenue from spirits distilled in the United States, from domestic materials, and from stills, for the
year ending with 30th June, 1796, agreeably to statement I , in this report, is 890,838 dollars and 67 cents, exclusively of the further sums yet to be received, which are principally from Ohio and Pennsylvania. It remains to be
manifested, what will be the effect of law assistance in the Kentucky survey of the former district; but it has been
confidently expected that it would produce material consequences, not only upon the revenue of the year now cur* Paper A .

f Paper B .

* Paper C.

§ Paper D.

f Paper I X .

17-98.1

INTERNAL REVENUES.

559

tent, but in regard to the arrears due, for the two preceding, to which this report and that of March, 1796, respectively relate. In consequence of the resignation of the late supervisor of Ohio, a new officer was appointed, who
only received his commission in July last. Since that date, time sufficient to obtain returns, or certain information,
from him, has not yet elapsed. It is believed, however, that the proper exertions are making by that officer. In the
fourth or western survey of Pennsylvania, the inspector with his collectors have ascertained a gross revenue, for
each of two years, superior to the estimates which have been last made. But though a considerable amount of
duty has been also ascertained in other surveys of the district, and large sums of money have been paid,* yet there
have been great deficiences of regularity, punctuality, and exertion, even in the current year. A course of verystrict and particular attention has been applied from this office, to effect the necessary amendment in the exceptionable points. Measures, of a nature so serious as to ensure much of that amendment, have been already adopted,
and, however painful, will be steadfastly pursued, till the object shall be accomplished. It is, nevertheless,
just and proper to observe, that a part of the evils which have occured are to be ascribed, in some measure, to the
Jate or present state of the laws; and io other causes not under the control of ^ the revenue officers. The removals
of delinquent collectors, suits against some, and a number of penalties for which proceedings have been terminated
or instituted, have already had some effect in laying the foundation of a better execution, and in indemnifying the
United States for loss of revenue.
The precariousness and excessive price of fruit, the continued high prices of grain, and the vast importations
of wines, of foreign distilled spirits, and of beer, are very material to a just estimation of this part of the revenue
service. They are necessary to a well informed judgment upon the due productiveness of the internal spirit tax,
and they tend to shew the payers of the excise the great contributions of the domestic consumers of foreign liquors.
Authentic notes of them, are3 therefore, given.t It will be remembered, however, that there are considerable exportation of those commodities, with the benefit to drawback of all the duty but one per centum.
The importation of molasses, is, also, of considerable importance to an accurate view of this subject, being the
sole raw material used by many great distillers. The insular and continental sugar colonies, which do not manufacture this article into distilled spirits, belonging to belligerent Powers, the citizens of the United States are
almost the only purchasers that can offer for it. Hence, the quantity of molasses was increased in 1795, and the
interference of spirits distilled in the United States, from that commodity, with spirits distilled from domestic materials, has been, proportionally, increased.^:
1. 7he gross revenue arising from spirits distilledfromforeign materials, was, in the year ending with June, 1795,
by the returns heretofore received, $145,224 54?. For the following year, ending with June, 1796, which is nowfirst returned, it proves to be $227,346 22, according tqi the statement I. This augmentation appears to be principally owing to the increased importation of molasses, which has been already noticed. It is probable, too, that the
very large importations of brown sugar§ and the near approach of the prices of molasses, and of that article,1 may
have occasioned a proportion of molasses greater than common, to be used in distillation.
The drawbacks of the domestic spirit tax, allowed during the time of the statement I, are believed to relate, as
well to exportations in the preceding year, as to those in 1795—6. B y the postponements of drawback settlements,
which regularly took place under the laws prior to January, 1795, they were always delayed till the return of the
certificate of landing abroad; and the drawbacks after March, 1795, were settled by certificates of debenture, at
the moment of exportation, under the act of January, 1795. Hence, the allowances of two years were brought, in
a considerable degree, into the returns of one.
2. The tax upon sales at auction, for the first year of that revenue, ending with September, 1795, was $36,285
and one-fourth of a cent, as now appears from all the supervisors' returns received at this time. No part of that sum is
grounded upon estimate. The returns of the supervisors, for the second year of that tax, now to.be reported,
amount to $43^,169 49£. A single quarter of Massachusetts is not upon regular abstract, but upon an informal
statement, which is defective in regard to one survey, the inspector not having made a return. It appears, therefore, that this tax has increased, and in a majority of the districts. The largest proportion of augmentation occurs
in Pennsylvania. The fluctuations of commerce, it is believed, but perhaps some other causes, have diminished
the auction tax in two of the districts. The business of both of these have been made objects of revisory scrutinies. Measures of that nature have, heretofore, produced additions to the amount of revenue. There are yet
also to be received several quarterly returns from some of the least productive districts.
3. The tax upon mills and machinery for the manufacture of snuff? is placed, by the suspending act of June
1st, 1796, in such a situation as to render it less productive of gross revenue for the year ending wife September,
1796, than it would otherwise have been, because entries, after that day, ceased to be required. A return, exhibiting all that has occurred under this head of revenue, wall be found in this report. The apparent amount of that tax,
lor the year ending with September, 1796, will be perceived by the statement III to be $17,124 80, which is the
whole sum that it became regular to secure by^ bond. But, as the duty was suspended four months before the
returned year expired, a proportionate deduction from the duty contained in the return, has been thought to require
consideration, though there has not yet been made any legislative provision to that end. This deduction is introduced into a distinct column, precisely as it would be made, and the residue which it would leave, if authorized by
law, is inserted in another column. By this mode of statement, the revenue which would have accrued without
the suspension, and that which will *have arisen, if an exoneration for the time after May, 1796, shall be authorized, are both exhibited. The former, being the amount of revenue from snuff mills, which has accrued, is introduced into the general statement VII. Nothing has yet been allowed, under the second section of the act of the 3d
day of March, 1797, nor have there been more than two applications for the relief it provides.
There is, also, a small sum of duty on snuff manufactured in 1734—5, which was not demandable until the time
of removal in 1795—6. It is added to the statement III.
4. The tax upon sugar refined in the United States, has increased in every district wherein the manufacture is
established, but most in New York and Pennsylvania. It was only $43,742 10, in the year ending with September, 1795, but returns of the supervisors, to the amount of $63,752 30, have been rendered for the year ending
with September, 1796? which is that now to be reported. It may be useful to state, that the importation of foreign
loaf sugar amounted, in the year 1795, to no more than 43,233 pounds, and of foreign lump sugar, in the same year,
it was only; 405 pounds, yielding, together, a duty of $3,918 51. The drawbacks allowed upon domestic refined
sugar, during a year, ending with September, 1796, appear to be $23,169 69, a considerable part of which is conceived to be lor exportations made in the preceding year. From the mode then pursued in that operation, at the
custom-houses, the drawback of the domestic refined sugar tax did not appear in the treasury settlements prior to
February, 1796, to any greater amount than $176 10, for the year ending with September, 1795. It is certain,
therefore, that the drawbacks allowed in the year ending with September, 1796, as now stated, must have relation
* The supervisor of Pennsylvania has paid over t6 the treasury, within one year preceding'the date of this report, $88,479
and 10 cents, arising from all the six revenues. The further sum of $5,000, is held ready for public drafts, making- in all,
$93,479 19.
f The importations in 1795, were,
1. Of foreign distilled spirits,
5,204,802 gallons, paying a duty of
$1,495,313 56
2. Of beer, ale, and porter,
364,499 gallons, duty
.
.
.
.
29,370 56
1, by the gallon,
3. Of wines, paying
2,716,857 gallons, duty
662,350 33
Of wines, paying by value,
499,259 dollars and 49 cents, duty at 40 per cfentum, ^
202,994 10
t The importation of molasses in 1795, was 4,237,965 gallons, paying- aduty of $127,770 36.
gallons.
§ 59,507,723 pounds of brown sugar were imported in the year 1795..

In 1794, it was 3,476,906

560

FINANCE.

[1798.

to both years. The adjustment, by a certificate of debenture, was adopted in April, 1795. The estimate of this
tax, made by a committee of the House of Representatives, in 1794, was only $50,000. If the drawbacks be aver- ,
aged upon tne two years, there will appear, for 1795—-6, a larger amount of revenue than was expected by that com- '
mittee.
5. The tax upon carriages for the conveyance of persons, for thefirstyear of that revenue, ending with September,
1795, has been established at 43,873 dollars and 67 cents, by returns actually received. No part of this sum depends
upon estimate. But the returns of the supervisors for the second year of that , tax, which is at the same rates ot duty
as thefirst,do not yet excedt 40,876 dollars. A defalcation, therefore, of nearly seven per cent, from the amount of
the first year's revenue, appears at present It will be observed, that much the greatest part of this defalcation has
occurred in Maryland, Pennsylvania, Delaware, New Jersey, and New York—that is, in the Middle States; though
Georgia has fallen oft the most in proportion. Symptoms have occurred, in several quarters, of effects from this
duty, of the nature of those produced by sumptuary taxes, which may assist in accounting for the difference. It is
feared, however, that the collection was, in some places, defective. It is pqssible, that the measures which have
been taken, to procure some additional returns, will produce information of more revenue, as was Ihe case in regard to the preceding year. This, it is understood, will be the case in the first survey of Pennsylvania, but the inspector's supplementary return has not yet been rendered to the supervisor. It will be remembered, that, at the
date of the return of March, 1796, the delay of the judiciary decision upon the carriage tax was expected to diminish that revenue for the year now returned^ and although^ contrary to that expectation, the produce ofthe tax is
greater in Virginia and North Carolina, than in the preceedmg year, it is not so^ in Maryland, m part of which the
constitutional question is understood to have excited some attention. In that district, there -was a change of supervisor, a circumstance which always subjects the new officer to material disadvantage, for a time. Four quarterly
returns of this tax are yet to be received from Ohio, and onefr^rriTennessee and Norm Carolina. These two last
will probably be small, and those from Ohio not considerable.
6. The tax upon licences to retail wines and foreign distilled spirits, is greater in its product than in the former
year ending with September, 1795. It was, for that year, 58,683 dollars and 83 cents, but is augmented, by returns
received at present, to 63,463 dollars and 68
cents, for the year ending with September, 1796, according to
statement VI. No district would appear to have fallen off materially, if a proportionate estimate were to be added
for North Carolina, from which one quarterly return is yet to be received. The increase is divided among several
districts. The States which yield -the least of this revenue, in proportion to their population, will be observed to be
those, which, distilling considerably from fruit and grain, contribute most largely to the revenue from spirits, and
have, at the sametime,many counties, so situated as not to be yet capable of obtaining foreign spirits by water carriage. The manufactory of malt liquors being the most extensive in some of those States, must also contribute there,
to ke£p down the product of this tax. A quarterly abstract is also wanting from Tennessee, and four are deficient
from Ohio. Irregular information, of additional revenue from this source, in the first survey of Pennsylvania,
amounting to 760 dollars, has been received since the completion of statement VI.
. 7. 77te gross amount qf all those revenues which have been noticed under the six preceding heads, for the year
1794-5, has beeii raised to $536,805 33, as exhibited in statement IX, excluding estimates, and the sums yet
expected from Ohio and Pennsylvania. The gross amount of the same revenues for the year 1795-6, now first
returned in statement VII, considerably exceeds that of the year last reported, being $647,065 70. To this
will also be added, the moneys yet to be received for some of those taxes from both surveys of Ohio, from four
divisions in the first, second, and'third surveys of Pennsylvania, from three divisions of New Jersey, from one survey of Massachusetts, from Tennessee, and from North Carolina.
The contingent expenses of stationary, marking instruments, advertisements, and notifications., certain copies of,
and extracts from, the laws, and postages of letters and packets, aregrounded upon distinct supervisors' returns from
New Hampshire, Connecticut, Maryland, Virginia, Tennessee, South Carolina and Georgia. For North Carolina
they are taken at a medium of the two last years, which are returned, because the supervisor has made his report
for 1796—7. For Vermont they are estimated, being so blended with other things in the supervisor's return, as not
to be capable of distinct exhibition. For Massachusetts, New York, New Jersey, Pennsylvania, and Delaware,
they are upon estimate. From Ohio there is so little information of the revenue arising, that a statement of the
expenses cannot be made, the commissions being all at fixed rates per centum on the moneys actually collected. For
Rhode Island district, they are obtained from the supervisor's accounts current. b
The postages of packets and letters, among the revenue officers in the districts, form a very considerable part
of the contingent expenses. Of the-amount of that charge, the United States are ultimately the receivers, through
the medium ofthe post-office, excepting the allowances to the officers of that department
The present supervisors of several of the districts came into office so recently as to subject them, respectively,
to material inconveniences and impediments. The same observation may be applied to several of the inspectors of
surveys.
8. Thelist qf theofficers ofthe revenue exhibits, in most instances, the names of those persons who were employed
in this branch ot the public service on the 30th day of June, 1796. From a part of the districts the returns are for
June of 1797. The names are taken from reports of the supervisors, except in the case of Ohio, whose collectors'
names are obtained from other official documents.
The compensations of the officers are taken from the reports of the supervisors, so far as they have rendered
them, excepting a few instances noted in the list V I I I , as grounded on estimate. The supervisor of South Carolina
has reported the salaries and the rates only of the commissions for collecting, and other compensations for specific
services. He has omited the total amount of each officer's compensation, that is, the value of the supervisorship
inspectorship, and collectorships, respectively, which, it is conceived, the House of Representatives had in contemplation.* The supervisors of Pennsylvania and Ohio have not made any return whatever of the officers' compensations, nor does it appear that either of the inspectors of the former district havemade areportupon that subject
to him.
*The supervisor's return, in, proper form, was. received since this report was completed*-

1798.]

I N T E R N A L REVENUES.

561

A.
[CIRCULAR.]
TREASURY DEPARTMENT, REVENUE OFFICE,

1
January Hist,

1797.

GENTLEMEN:

A resolution of the 6th instant, has been communicated From the House of Representatives, by which
this Department is directed to lay before the next and every succeeding Congress, within ten days after the commencement of each session, respectively, such a statement of the internal revenues as will ascertain, with precisionFirst, tiie nett product thereof.
Second, tlie expense of collection.
Third, a list of all the officers employed in that service.
Fourth, the compensation allowed to each of them.
I hasten to communicate the same to you, for your information and government. So far as is necessary, copies
of this letter will be enclosed for transmission, by you, to the inspectors of surveys.
I am, gentlemen, your most obedient servant,
TENCH COXE, Commissioner qf the Revenue.
The Supervisors.
R.
TREASURY DEPARTMENT, REVENUE OFFICE,

March 8th, 1797.

GENTLEMEN:

It was thought probable that some alteration would be made by the House of Representatives, in their
order of the 6th January last, the objects of which were communicated to you on the 21st of that month. No
alteration, however, has taken place. It, therefore, remains incumbent upon the supervisors, and most seriously
incumbent upon such of those officers as nave not been regular and punctual, and who are now in arrears^ to make
the most early and effectual exertions to comply with this positive injunction of the House. It will be perceived, too,
that tliis duty lies equally upon the inspectors of surveys, the collectors, and the auxiliary officers. It is hoped,
that none of them will risk the imputation of inattention to such a call.
In regard to the list or mere names of the officers, it will be most convenient, perhaps, to proceed upon the
ground of the lists which were rendered by the supervisors, respectively, in 1795, and included in my report of the
29th day of February, 1796, of which, a printed copy was sent to each supervisor. A correct and particular note or
supplement thereto, may be forthwith sent, containing all the changes and additions of supervisors, inspectors, collectors, and auxiliary officers, which have taken place in the districts, respectively, from Juife, 1795, until the render
of the proposed supplementary account of these alterations, with .the dates of such alterations.
Itis necessary that it be mown and particularly remembered, that Congress are to meet on Monday, the 6th*
day of November next, which is about a month earlier than common.
The five new revenues to September 30th, 1797, and the spirit and still taxes to the 30th of June, 1797, are the
utmost that will be possible. The nearer to those times we can reach, in each of the two classes oi revenue, the
more satisfactory*
I am, gentlemen, your most obedient servant,
TENCH COXE, Commisssoner of the Revenue.
The Supervisors.

C.
TREASURY DEPARTMENT, REVENUE OFFICE,

March With, 1797.

SIR:

ThePresident having deemed it expedient to convene the Legislature on the 15th of May, Ihave most earnestly
to request that you wall enable me to make up a return of the internal revenues, to as late a period as possible.
Your endeavor should be to render the half yearly abstracts to the 31st December, and all the quarterly abstracts to
the 31st instant.
I am possessed of all the accounts from some of the districts, to the last of December, 1796.
I am, sir, your obedient servant,
T E N C H C O X E , Commissioner of the Revenue.
HENRY M I L L E R , Esq. Supervisor of Pennsylvania.

D.

Extract of a letter from the Commissioner of the Revenue to the Supervisors, dated
TREASURY DEPARTMENT, REVENUE OFFICE, May

27th, 1797.

The supplements to the lists of officers and the account,of the emoluments of each of them, together with some
abstracts of duties and taxes, are yet to be received. The particular or principal object of this communication is,
to request that, by the 1st day of October next, at the farthest, I may receive, from you, gentlemen, all the abstracts
of duties and additions to, and variations in, the lists of officers and of their emoluments, within your districts, so
far as they may be due from you, respectively. But, in order to facilitate the preparation of the extensive and
important general statements, which are required from this office, and to give time for doing it with certainty and
precision, I request that any abstract, statement, or other paper, maybe trasmitted as soon as it shall be completed.
The rest can follow by different opportunities, as they also shall be prepared by you.
•This was altered by a law of the extraordinary session, of May, 1797.

I.

In what district. Supervisors3 names.

Number of gallons distilled in cities, towns,
and villages, from

Number of Whole num- Gross amount Gross amount
gallons dis- ber of gal- of duties in of duties in
tilled in tlie
lons distill- cities, towns, the country;
country.
ed in each and villages.
district.

Foreign ma- Domestic
terials.
materials

N . Hampshire,
Massachusetts,
Rhode Island, Connecticut, Vermont,
N e w York,
N e w Jersey, Pennsylvania, Delaware,
Maryland,
Virginia,
Ohio,
Tennessee,
North Carolina,
South Carolina,
Georgia,

Jdseph Wentworth,
Nathaniel Gorham,
John S. Dexter,
John Chester,
Nathaniel Brush,
Nicholas Fish,
Aaron Dunham,
Henry Miller,
Andrew Barratt,
John Kilty,
Edw, Carrington,
Thomas Marshall,
John -Overton,
William Polk,
Daniel Stevens,
John Mathews,

Total,

609
1,479,509}
347,670$
89,774
111,920$
7,237
132,146

_
3,306*
58,473
15,325
8,110

9364
8,184
32,641
8,569 J
8,964
18,543

—

11,395
111,816$

586,717

46,303
113,272 J
50,081*
11,874

42,268

#2,211,134}

85,214*

1,009,797$

Dolls. Cts.

1,545$
58 82$
1,491,000 148,779 68}
406,143$ 40,194 23$
137,740
9,784 49
3,569$
128,994$ 11,505 95
18,543
4,813 79
18,632
725 90
243,962$ 13,215 28
586,717
46,303
113,^72}
98,349*
11,374

3,023 45

Dolls. Cts.

Total gross Abatement Abatement Discount Amount of
amount of
for leak- . for leak- allowed duties payduties,
age in ci- age in the
able in cities,
fpr
t'es, towns, country.
towns, and
prompt
& villages.
payment. villages,

Amount of Total amount Drawbacks
duty payof duty pay- allowed on
able in the
able on stills, exportation
country.
and domestic
distilled spirits, in eath
districts

Dolls. Cts.

Dolls. Cts.

Dolls. Cts. Dolls. Cts. Dolls, cts,

145 90$
204 73
1 17$
3,065 81$ 151,845 50* 2,975 51$
40,194 23$
803 88*
4,815 36} 14,599 85$
19£ 69
471 29$
471 29$
1,069 62
12,575 57
530 06
3,540 93$
3,540 93$
60,788 07
65,601, 86
< 6 13
9
1,924 82
2,650 72
14 02
19,815 80
33,031 08
264 24$
65,990 54
65,990 54
815 22
815 22
4,159 73
4,159 73
16,278 84
16,278 84
7,213 25
10,236 70
60 30
1,992 79,
1,992 79

1 22$
11 42$

45 69}
12 45
25 90
15 40
153 23
770 21
64 75
124 88
15 05

#,306,146$ 232,101 60} 192,087 99} 424,189 60* 4,641 01} 1,249 31}

Dolls. Cts.

57 65
89 19$ 145,714 97}
39,390 35*
9,586 36
2 44
U 44

11,264 45

11 20

4,706 46
711 88
12,950 94

2,963 15

114 27$ 227,346 22

144 68
3,054 39

Dolls. Cts.

190,838 67$ 418,184 89$ 82,820 53

L an abstract of tlie inspector of the second survey*
TREASURY DEPARTMENT, REVENUE .OFFICE,

November

Dolls. Cts.

202 33
578 52
148,769 36}: 47,798 57
39,390 35* 32,181 82
4,769 66$ 14,356 02$
226 v30
471 29$
471 29$
1,057 17
12,321 62
3£0 62
3,515 3$ *3,515 03$
60,788 07 |65,494 53
131 12
1,909 42
2,621 30
19,662 57
32,613 51
1,201 13
65,211 23
65,211 23
102 20
815 22
$815 22
4,094 98
4,094 98
16,153 96
16,153 96
7,213 25
10,176 40
210 25
1,977 74
1,977 74

29, 1797.

T E N C H COXE^Commissioner of ihe Revenue>

IL
A Statement of the Revenue arising on Sales at Auction within the United States, for one year, commencing on the 1st day of October, 1795, and ending on the 3Oth of September, 1796, agreeably to
mtt£Y7\S received CLt the treCtSXiry*
In what district.

New Hampshire,'
Massachusetts,
Rhode Island, Connecticut, Vermont, New York,
New Jersey,
Pennsylvania, Delaware,
iMaryland,
Virginia, Ohio,
Tennessee,
North Carolina,
Sduth Carolina,
Georgia, -

Supervisors' names.

Joshua Wentworth, Nathaniel Gorham and 7
Jonathan Jackson, S
John S, Dexter, John Chester, Nathaniel Brush,
Nicholas Fish, Aaron Dunham, Henry Miller, Andrew Barratt, >
John Kilty, - ^ Edward Carrington, Thomas Marshall,
John Overton,
William Polk, Daniel Stevens, ~
-John Mathfews,^ Total,

Amount of purchase money at
i p e r cent.

Amount of duty Amount of purthereon at that chase money at
rate.
£ per cent.

$26,828 08

$68 12

$5,595 00|

244,463 57£

611 13

1,110,171 523
13,683 94
9,700 42

6,388 84
22,042 10

15 96
55 09

772,409 56
11,082 62I|
272^446 00 -

1,930 78£
27 71
681 08

156,794 65
89,162 67

2,044 45
34,266 57
14,776 50
$1,652,705 62

391 96
22$ 87

$28 77£
5,550 82f

Total amount
of duties.

$96 O83

Auctioneers'
commission
thereon at 1
per cent.

87|
$61 502

Amount of duties payable.

$95 21
*6,100 45

68 40
48,50

6,161 95J
84 36
103 59

1,700,069 87
4,763 70
2,317,024 42

8,500 13
23 83
11,585 05

10,430 91&
51 54
12,266 13

103 78$
49
122 55

10,327 13
51 05
12,143 58*

1,608,338 86
556,298, 35

8,041 68
2,781 38

8,433 64
3,004 25

84 33
29 79

8,349 31
/ 2,974 46

5 11
85 64
39 9 3 }

9,429 44508,342 67
49,676 06-

$4,135 39

$7,893,094 26

~

Amount of duty
thereon at that
rate.

TREASURY DEPARTMENT,

47 12
2,541 48
248 37
$39,465 54|

52 23
2,627 12
285 30£
$43,597

80
1 03

50
25 85
2 71 <
$434 SlJ

8$ 56
102 56

|5? 32
2,601 27
282 59J

Remarks.

* This sum is upon three regular quarterly abstracts,
and one informal supervisor's return, including surveys Nos. 1 and 3, and exclusively of survey No. 2.

4 quarterly returns wanting.
'Ditto.
t One quarterly return is abstracted from an account
current, and one is yet due.

$43^169 49&

Revenue Office, November 29///, 1797.
T E N C H COXE, Commissioner of the Revenue.

CT
J
o>

c*
o
! rf*

III.

Amount of
duty in the
unsuspended
Mills worked term.
Pestles in
mills worked by stampers
and grinders.
by hand.

Description of Machinery.

In what district.

Supervisors' Names.

Pestles in
Mortars in Pairs of millNum- mills worked stones em* mills networkployed in the ed by hand.
ber of by water.
manufacture
snuff
of snuff.
mills.

Dollars, 560
each.

N e w Hampshire,
Massachusetts,
Rhode Island,
Connecticut,
Vermont, N e w York,
N e w Jersey;,
Pennsylvania,
Delaware, Maryland, Virginia,
Ohio,
Tennessee,.
North Carolina,
South Carolina,
Georgia,

Joshua Wentworth.
Nathaniel Gorham and
Jonathan Jackson, John S. Dexter,
John Chester,
Nathaniel Brush.
Nicholas Fish,
Aaron Dunham,
Henry Miller,
Andrew Barratt,
John Kilty,
Edward Carrington.
Thomas Marshall.
John Overton.
William Polk.
Daniel Stevens,
John Mathews.
Total,

Dollars, 560
each.

Dollars, 140
each.

Dollars, 112 Dollars, 2,240
each.
each,

Dolls.

Bonded duty for that
part of this
year, which
is after the
date of Suspending1 Act.

Cts.

Dolls.

5,833 33
746 67

26
2

1,899
373
4,270
840

11

3

34
33
00
00

Cts.

1,866 67
93-33

735 46
186 67

Duties to
the 30th of
Sept. 1796,
without deduction on
account of
the Suspending Act.

Dolls.

Ct$.

-2,634
*560
4>270
840

80
00
00
00

33 33

28

74 67

2,956 80

Cts.

1,647 30
19 99

*The abstract of the supervisor of N e w Jersey, is less than this,
he having charged the
manufacturer
with
duty only to the date
of the suspending act.

17,124 80

Add for duty on snuff removed from October, 1795, to June130, 1796, in Massachusetts,
Total duties from snuff and snuff mills, to September,
TREASURY DEPARTMENT,

Dolls.

168 00

14,168 00

$51

Remarks.

7,700 00
840 00

112 00

112 00

Drawbacks
allowed on
the exportation of snuff.

Revenue Office, November

17£I&,

29, 1797.

280 52
17,405 32

1,667 29

T E N C H COXE, Commissioner of the Revenue.

1798.]

I N T E R N A L REVENUES.

565

IV.
A Statement of Revenue arising* on $ugar refined within the United States, for the year commencing on the 1st
day of October, 1795, and ending on the ZOth of September, 1796, agreeably to returns received at the Treasury.

In what district.

Supervisors' names.

, Quantities
of sugar
refined.

Quantities of
sugar re* moved.

In pounds.

Gross amount Discounts Total amount Drawbacks
o f duties allowed on
of duties.
allowed for
payable.
exportation.
prompt
payment.

In pounds.

•

New Hampshire, Joshua Wentworth.
Nat'l Gorham and 7
Massachusetts,
Jonathan Jackson. 3
Rhode Island,
John S. Dexter. Connecticut, - John Chester,
Vermont,
Nathaniel Brush.
New York,
Nicholas Fish.
New Jersey, - Aaron Dunham.
Pennsylvania, - Henry Miller.
Delaware,
Andrew Barratt.
Maryland,
John Kilty.
Virginia,
Edw'd Carrington.
Thomas Marshall.
Ohio, Tennessee, # - John Overton.
North Carolina, William Polk.
South Carolina, Daniel Stevens.
John Mathews.
Georgia,
Total,

363,186^

-

87,263 72

85,423

984,151

19,683 02

l,372,736f|

27,454 77

4^6,718

8,734 36

96,816

_

TREASURY DEPARTMENT,

$7,149 27

1,708 46

1,060 85

18,976 43

4,901 22

27,M%77

9,420 40

287 10

8,447 28

€37 95

$64,844 33 !SI,092 05

3,2425215|

96,816

$7,1155 "36 :

$9B 36

1,708 46

$63,752 30

$23,169 69

706 59
—

Revenue Office, November 29, 1797.
T E N C H COXE, Commissioner of the Revenue.

V.

Other 2 wheel
carriages at 1
dollai*.

Two wheel top
carriages at 2
dollars.

Other 4 wheel
carriages at 2
dollars.

Coachees at six
dollars.

Phxtons at six
dollars.

Chariots at 8
dollars.

Names of Supervisors.

Amount of
duties.

1

In what district.

Coaches at ten
dollars.

A Statement of the Revenue arising on Carriagesfor the conveyance of persons, within the United States, for one
year, commencing on the 1st day of Ottooer, 1795, and ending on the SOth of September, 1796, agreeably to
returns received at the Treasury.

New Hampshire, Joshua Wentworth, Nathaniel Gorham, ?
Massachusetts,
Jonathan Jackson, S
Rhode Island, - John S. Dexter,
Connecticut, - John Chester,
Nathaniel Brush,
Vermont,
Nicholas Fish,
New York,
New Jersey, - Aaron Dunham,
Henry Miller,
Pennsylvania,
Andrew Barratt,
Delaware,
John Kilty, Maryland*
Edward Carrington, Virginia,
Ohio, (a.)
- Thomas Marshall,
Tennessee,Co.) - John Overton,
N . Carolina/6.) William Polk,
South # Carolina, Daniel Stevens,
John Mathews,
Georgia,
Total,

2

6

5

9

2

377

17

927

14

49

32

1.6

94

2,620

147

6,395

3
1

5

66
12
37
5
136
332

10
1
1
97
28
177
7
140
173

4
54

26
2
27
1
12
16

4
9
1
83
17
43
11
71
138

99
651
160
28
41
246

351
642
20
168
552
616
700
1,250
225

69
579
16
1,272
933
118
95
292
1,533

933
2,057
68
3,674
3,725
3,556
1,710
5,348
7,153

21
88
5

49
49
7

1
50
43
5

2
25
17
6

1
47
287
30

2

1
41
1

14
1817
3,134
279

147

764

519

758

1429

7,886

%

901
860 .
85

6,919

$40,790

(a.) No returns received from Ohio.
\b.) One quarterly return wanting from each of these districts.
TREASURY DEPARTMENT,

72

/

f

Revenue Office, November, 29,

1797.

T E N C H COXE, Commoner o/

Revenue.

566

FINANCE.

[1798.

VI.
Jl Statement of the Revenue arising on Licences granted to retailers of wines and foreign distilled spirits within
the United States, for one year, commencing on the 1st diry of October, 1795, and ending on the 30th day of
September11796, agreeably to returns received at the treasury.

New Hampshire,
Massachusetts,
Rhode Island, Connecticut,
Vermont,
T
New York,
New Jersey, • Pennsylvania, *
Delaware,
Maryland,
Virginia,
Ohio, (a.)
Tennessee, (6.)
North Carolina, (6.)
South Carolina,
Georgia,

Wine licences. Spirit licences, Am'nt of duties.

Names of Supervisors.

In what district.

Joshua Wentworth, Nat'l Gorham, and Jonathan Jackson,
John S. Dexter,
John Chester,
Nathaniel Brush,
Nicholas Fish, .
Aaron Dunham,
Henry Miller,
Andrew Barratt,John Kilty,
Edward Carrington, Thomas Marshall.
John Overton,
William Polk,
Daniel Stevens,
John Mathews,
Total,

152
558
43
460
78
833
235
555
77
364
556

512
1,955
236
1,010
237
1,444
367
644
137
580
928

7
73
142
44

3
132
310
97

4,177

8,592

3,320
12,565
1,395
7,346
1,575
11,362
2,995
5,990
1,057
4,711
7,420

39 87
1,025 00

2,260 00
700 46

$63,763 68$

(cu) No returns received from Ohio.
(64) One quarterly return wanting from each of these districts.
TREASURY DEPARTMENT,

00
00
00
21f
00
92
00
00
50
72
,00

Revenue Office, November, 29, 1797.
T E N C H COXE, Commissioner of the Revenue.

III.
Cf,-/;

A General Statement qf the Revenues ansmg from

I N WHAT D»ITBICT.

N M S or H I E VS IS
A X
UV H I OI .

,7 .7

t/.

tf

Domestic dis- Sales at Aucttion, per
tilled spirits
and stills, per statement II.
statement I.

Vntrifs Sales at Auction, Snuff Mills, and Machinery,
S
^
foAheyear

Snuff Snuff mills, Refined sugar, per
per statepaying
statement
ment i n .
duty by
IV.
the
pound.

$95 21
$202 33
Joshua Wentworth,
New Hampshire,
6,100 45 $280 52 $7,700 00 £7,165 36
Massachusetts, - Nat. Gorham & Jona. Jackson, 148,769 36f
840 00 1,708 46
83 56
39,390 35|
John S. Dexter, Rhode Island,
102 56
14,356 2;}
John Chester,
Connecticut,
471 29£
Nathaniel Brush, Vermont,
2,634 80 18,976 43
10,327 13
12,321 62
Nicholas Fish,
N e w York,
560 00
51 5
3,515 3 d
Aaron Dunham, N e w Jersey^
4,270 00 27,454 77
12,143 58
65,494 53
Henry Miller,
Pennsylvania,
840 00
2,621 30
Andrew Barratt, Delaware,
112 00 8,447 28
8,349 31
32,613 51
John Kilty,
Maryland,
2,974 46
65,211 23
Edward Carrington,
Virginia,
815 22
Thomas Marshall Ohio,(a) 4,094 98
John Overton,
Tennessee, #
58 32
16,153 96
North Carolina, - William Polk,
168 00
, 2,601 27
10,176 40
South Carolina, - Daniel Stevens, 282 59£
1,977 74
John Mathews,
Georgia,

Carriages,
per statement V .

Total amount
Retailers'
licences, per of all these restatement V I . venues payable in each
district.

$927 00 $3,320 00
6,395 00 12,565 00
933 46 1,395 00
2,057 00 7,346 214
1,575 00
68 00
3,674 00 11,362 92
3,725 00 2,995 00
3,556 00 5,990 00
1,710 00 1,057 50
5,348 00 4,711 72
7,153 00 7,420 00
14 00
1,817 00
3,134 00
279 00

domestic refined Sugar, Carriages, and Licences to

39 87
1,025 00
2,260 00
700 46

$945 9
$4,544 54
188,975 692 14,884 98
3,142
44,350 372
2,852 57
23,861 80£
1,003 92
2,114 29?}
4,367 83
59,296 90
1,732 60
10,846 S d
12,500 00
llS,908 88
1,185 U
6,228 80
7,342 20
59,581 82
15,661 76
82,758 69
815 22
1,242 32
4,148 85
8,616 22
19,054 28
18,339 67 (6)4,862 38£
1,194 46
3,239 79£

Total, $418,184 89$ $43,169 49£ $280 52 $17,124 80 $63,752 30 $40,790 00 $63,763 68f $647,065 70

been altered so as
$88,242 49.

TREASURY DEPARTMENT, REVENUE OFFICE,

Salaries, com- Incidental Total charges
missions, com- and contin- of collection.
pensations, and gent expenemoluments to ses in each
officers of Re- district, for
venue in each stationary,
district—.VIII. printing,
postage, See.

$104 65&
1,000 00
263 90
761 49
7 25
525 00
210 00
1,200 00
26 00
559 44^
1,368 32
93 58*
588 13
283 46
60 43

1,533 5Of $7,051 57i

Nett amount
of revenues
arising in each
district, after
deducting all
expenses of
collection.

$3,494 88*
$1,049 65£
173,090 71?
.15,884 98
3,406 2j • 40,944 34£
20,247 74J
3,614 6
1,103 12d
1,011 17
54,404 7
4,892 83
8,903 48£
1,942 60
105,208 88
13,700 00
5,017 75£
1,211 4i
51,680 172
7,901 64|
65,728 61
17,030 8'
815 22
2,812 94£
1,335 90j
9,849 93
9,204 35
13,193 82i
5,145 84£
1,984 90£
1,254 89
8,585 8

$558,480 62

November 29th, 1797.
T E N C H COXE, Commissioner of the Revenue,

Oi

FINANCE.

568

11798.

vnt.
A list of the Officers em-ployed, in the collection of the Internal Revenues of the United States, and in all other services relative thereto, ori the first day of July, 1796, with their several denominations* and the compensations
allowed to each of them, sofar as the returns or other documents have been received at the Treasury.
No. 1.
A list of the Supervisors.
Names of the Supervisors.

District.

Compensation.

Joshua ^Wentworth,
Nathaniel Gorham,
and
Jonathan Jackson,

N . Hampshire,

John S. Dexter,
John Chester,
Nathaniel Brush,

Rhode Island,
Connecticut,
"Vermont,

Nicholas Fish,
Aaron Dunham,
Henry Miller,
Andrew Barratt,
John Kilty, ^.
Edward Carrington
Thomas Marshall,
John Overton,
William Polk,
Daniel Stevens,
John Mathews,

Massachusetts,

$523 54
Mr. Gorham died the 11th June 1796, and was succeeded by Mr. Jackson. The emoluments of the
supervisorship, for the year, amount to
The supervisor's return being for 1796—7, this is upon
estimate in this office,

New York,
New Jersey,
No return of compensations.
Pennsylvania,
Delaware,
Maryland,
.
.
.
.
.
.
Virginia,
No return.
Ohio,
Tennessee,
North Carolina, There is no return for 1795—65 this is for 1796—7.
South Carolina,
Georgia,

2,591 50
1,110 3l£
1,138 70
520 00
1,266 70
693 31
564 09
1,694 90
2,467 83
580 67
1,467 05
1,428 41
547 83
$16,594 84£

No. 2.
A list of the Inspectors of Surveys.
Names of the Inspectors.

District,

Survey.

N. Hampshire,

First and only,

John Frothingham,
Jonathan Jackson,
and
John Brooks,

Massachusetts,

First,

Leonard Jarvis,

do
Rhode Island,

Third,
First and only,

Connecticut,
Vermont,
New York,
New Jersey,
Pennsylvania,
do
do
Delaware,

First and only,
First and only,
First and only,
First and only,
First,
Second,
Third,
Fourth,
First and only,

Maryland,
do
do

First,
Second,
Third,

Virginia,

First,

William Nichols,
John Boyd, .
Edward Hand,
JohnNevill, .
Andrew Barratt,
Philip Thomas,
William Richardson,
Drury Ragsdale,
and
Wm. F. Gaines, 3
s,

do

Edward Stevens, .
Mayo Carrington, .
James Gibbon,
Edward Smith,
Jas. Breckenridge,
and
>
Jas. M'Dov/ell, J

do
do
do
do

Second,
Third,
Fourth,
Fifth,

do

Sixth,

Ohio,
Ebenezer Sproat, .

Second,

do

First,
Second.

Compensations.

The duty is -performed by the supervisor.
Mr. Jackson was succeeded by Mr..
Brooks. The emoluments of
the inspectorship, for the year,
amounts to
The duty is performed by the supervisor,
Do
Do
Do .
Do
No return of compensation.
Dq
Do
Do
The duty was performed by the supervisor.
Do .

Mr. Ragsdale was succeeded by
Mr. Gaines. The emoluments
ofthe inspectorship, for the year,
amount to

Mr. Breckenridge was succeeded
by Mr. McDowell. The emoluments of the inspectorship, for
the year, were • .
The duty is performed by the supervisor.
No return.

INTERNAL REVENUES.

1798.]

569

3. list of the Inspectors of Sumeys—Continued.
District.

Names o f the Inspectors.

Tennessee,
Thomas Overton, .
Hardy Murfree, .

John Whitaker," .
Daniel M'Kissack,
Benjamin Cudwoith,
Sylvanus Walker,

First and only.

.North Carolina, First, (a)
do
Second, (a)
do
.

Georgia,

,

Third, (a)

do
do
South Carolina,
do
do

>

Survey.

Fourth, (a)
Fifth, (a)
First, (b)
Second, (6)
Third, (6)

First and only,

The duty is performed by the supervisor.
* He is, ^lso, an officer of the revenues of impost and tonnage,
The duty is performed by the. supervisor,

Compensations.

$569 57
590 57
31 12
653 58
555 18

. The duty is performed by the supervisor.
Wm. Benfcon succeeded Mr. Walker, but died very soon after.
The emoluments of the office
amount to
The duty is performed by the supervisor.

529 56

565 81
$13?682 571

(а) There is no returnfor 1795—6; this is for 1796—7.
(б) No return of compensations.

No. 3.
Ji list of the- Collectors of the Revenue.
Names,

William Simpson, .
George Wentworth,
James Jewett,
Daniel Epes, .
J'oseph Tucker,
Francis Cook,
John Lee,
William Wyer,
William Farnham,
Thomas Burnham,
Moses Moody,
Timothy Osgood, .
William West,
.
Ezra Newhall,
George Orsborn, .
William Rogers, .
Samuel Swan,
Ebenezer Kent.
Jonathan Kettell, .
Abraham Lincoln,.
Abel Whitney,
Hemy W . Dwight,
Asa Leach, .
William Hichborn,
William Bradford,
Samuel Moore,
Foster Cruft,
Isaac Codman,
Nathan Davies,
David Cheever,
Thomas Clarke^ .
William Goodwin,
Hodijah Baylies, .
Joseph Otis, .
John Pease, .
Stephen Hussey, .
Samuel Foster,
Daniel S. Dexter, .
Paul Allen, .
George Sears,
Samuel Bosworth,
Robert Hallam,
Shubael Breed,
Dyer White,
Jesse Rott, Jr.
Robert Warner? .
Alexander Catlm, .

Compensations.

N . Hampshire,
do
do
Massachusetts,
do
do
These
also, officers oi mpost and tonnag
do
do
do
do
do
do
do
do
do
do
do
do
do
do
do
•
do
do
do
do
do
do
do
do
do
do
do
do
do
i These are, also, officers of thie revenues of impost
do
^/
and tonnage.
do
do
Rhode Island,
do
do
do
He is also an officer f the revenues'o injpost nd
tonnage,
Connecticut, .
do
do
do
do
do

$116 15f
134 55
50 84i
61 59
44 68
49 35
36 64
164 18
457 .04
28 98
29 241
121 99
212 38
444 53
171 47
51 51
991 32
226 00£
439 34
150 25
303 361
59 67
130 87
342 00
815 52
817 26
366 75
665 891
219 71
577 79
141 121
158 05
102 18
64 011
22 341
27 25
53 171
785 39£
250 16$
497 841
166 17i
77 19^
156 751
193 771
723. 42£
237 9l|
204 791

385

FINANCE.
Names.

Elijah Brush, .
Nathaniel Fulierton,

District.

Vermont,
do
New York,

Joseph Crook,
Frea. Weisenfels,
Aquila Giles,.
Isaac Smith, .
Henry P. Dering, .

do
do
do
do
do

Terence Reilly,
Samuel Finley, * .
Asa Steward,
Robert Williams, .
Abraham A. Low,
J. C, Ten Broeck,
Henry J. Bogert,
Alex. J. Turner,
Nathan Chrystie,
David Henry,
John Bleecker,
John Post,
Joshua Dewey,
Melancthon Woolsey,

do
do
do
do
do
do
do
do
do
do
do
do
do
do

John L . Mercereau,
Thadeus Chapen,
Peter R. Porter,
Abiather Hull,
Bezaleel Seely,
John Phillips,
Peter Smith, .
John Burr,
James Hedden,
James R. English,
Moses Esty, ^
Thomas Olden, Jr
Elisha Clark,
Robert Campbell,
Samuel Annin,
William Wilson,
Ebenezer Seely,
Ebenezer Newton,
John Bray, .

do
do
do
do
do
New Jersey, .
do
do
do
do
do
do
do
do
do
do
do
do
do
Pennsylvania,

Abraham Dubois,
Daniel St Clair,
Johii Witman,
Jacob Eyerly,
Thomas Hamilton,
Peter Grubb? .
Jacob Humphreys,
John Ewing, .
Frederick Hubley,
Conrad Laub,
John Hughes,
Robert Johnston, William Meetekerke,
Benjamin Wells,
John Wells, .
John Webster,
James Miles, .
William Guy,
Kendle Batson,
Thomas Jeffrey,
Neh. Donnelan,
Isaac Dickson,
Richard Marshall,
John Hanson,
Joseph Ford, .
George Magruder,

do
do
do
do
do
do
do
do
do
do
do
do
do
do
do
do
Delaware,
do
do
Maryland,
do
do
do
do
do
do

John Ritchie,
George Price,
Samuel Selly,
Thos. D. Woolford
Francis Rose,
Thomas Corse,
John Dickinson,
James Bowdle,
Jeremiah Nicols,
James Rowland,
Humphrey Hill,
JohnPriddy, .
William Parish,

do
do
do
do
do
do
do
do
do
do
Virginia,
do
do

[1798.
Compensations.

^ There is no return for 1795-6—this is for 1796-7, £
The duty of collector of the first division is performed by the supervisor,

He is also an officer of the revenues of impost and
tonnage,
*

? These are also officers of the revenues of impost C
5
and tonnage,
c

He is also an officer of the revenues of impost and
tonnage,

The duty of collector of a division is performed by
the inspector of the first survey.

$146 67£
157 Uk
711 18
278 78
146 96
53 65
69 62
51 25
46 96
59 02
98 34
77 25
42 33
75 63
128 80
40 00
47 38
57 77
44 78
48 75
46 34
40 85
59 95
28 60
28 61
.20 00
20 00
112 26
83 23
63 22
90 83£
100 36
144 20
73 69
63 09
52 59
90 52£
51 81
51 80
32 05
29 63.

>No return of compensations.

D.Reintzell resigned on the 1st November, 1795, and
was succeeded by G. Magruder. The emoluments
of the collectorsnip for the year, amount to .

He is also an officer of the revenues of impost and
tonnage,

332 68
184 67
203 60s
163 59
1,327 52
218 21
185 14
104 24
162 89
125 61
358 29
524 83
153 05
132 26
137 85
130 99
105 79
210 96
111 05
109 97
104 74
168 09
109 12

I N T E R N A L REVENUES.

1798.]

571

A list of the Collectors of the Revenue—Continued.
Names.

John Peirce, .
Meaux Thorntony .
Thomas Bagby,
William Smith,
John Tribble,
Clem. Shackleford,
Joseph Locke,
John Lovell, .
Thomas L . Allison,
Francis Adams,
Vincent Gray,
Mathew Rodes,
Samuel Overton, .
Wm. C. Brown, .
Robert H. Saunders,
Reuben Austin,
John Higginbotham,
Robert Snoddy, .
William Armstrong,
Reuben Payne,
William M'Craw,
Thomas Clarke, .
Peter Stokes,
Robert Twiford, ,
Samuel Coleman, .
Thomas Swepson,
Joshua Foile, .
Joseph Saunders, .
David Mason,
Edward Friend, .
George F. Norton,
George Lind,
Asher Waterman,
James Cockran,
Abraham Smith, .
Samuel Ball, .
Elias Still well,
.
John Snyder, .
John Hay,
Nicholas Ojrrick, .
George Strieker, .
B. Weaver, .
John M?Kee,
N. Wilson, .
Willam Ward.
.
William Davidson,
William Drope, .
John Fulkerson, .
N. Ellington,
Jesse Davis,
John Finnie,
Stith Daniel,
William Streshly,
Robert Irvin,
William Hubble, .
Thomas Carneal, .
B. I. Gilman,
George Gordon,
Baldwin Harle,
N.T.Perkins,
Henry Bradford,

Stephen Cambreleng,
Benajah White,
Samuel Halliday,
T . M'Reynolds,
Andrew M'Intire,
Robert Muter,
John Storm,
Duncan M. Rae, .
John Gilchrist,
Thomas P. Williams,
Enoch Dailey,*
William Bruer,* .
Stephen Skinner,*

j Compensations.

District

Virginia,
do
• do
do
do
do
do
do
do
do.
do
do
do
do
do
do
do*
do
do
do
o
do
do
do
do
do
do
do
do
do
do
do
do
do
do
do
do
, do
do
do
do
do
do
do
do
do
do
do
Ohio,
do
do
do
do
do
do
do
* do
Tennessee,
do
do
North Carolina,
.

do
do
do
do
do
do
do
do
do
do
do
do
do
do

He is also an officer of the revenues o impost nd
tonnage,

>-No returns.

R. Houston resigned, and was succeeded by N. T .
Perkins. The emoluments of both, are
The duty of collector of a division, is performed by
the inspector o'f the second survey,
Do. do. by the inspector of the fifth survey,

V-There is no return for 1795—6$ this is for 1796—7.

He is also an officer of the revenues of imposts and
tonnage,
.
.
.
.
He is also a deputy inspector at the port of Nixinton,
He is also an officer ofthe. revenues of imposts and
tonnage,
Do
do
do

Levi Blount,*
do
John Norcum,*
do
Thomas Marshal,*
do
William Benson,*
do
Do
*There is no return for 1795—6; these are for 1796—7.

do

do

[17-98.

FINANCE.

572

Jl list qf the Collectors qf the Revenue—Continued.

Seth Hovey,
Josiah Lawrence,
Benjamin Blount,
George Alexander,
Richard King,
James Hunter,
Eli B. Whitaker,
John H . H a l l ,
.
Benjamin Dancy,
Allen Mann,
Henry Hunter,
Patrick Walker, .
William Ransom,
Edward Howard,
William Owen,
John Scott, .
Barnaby Burrow,
John Medearis,
George Sims,
John Clixby,
Samuel Moore,
William Reynolds,
Jabez Porter,
Joseph Davie,
William Barnet,
Francis Mulligan,
Henry GrayRobert Henderson,
John Adcock,
Thomas G. Scott,
Jasper Trotti,
David Evans,
John Fisher,
Thomas Godfrey,
David Prior,
John Wright,
Sil. Walker, jUn.
Joshua Benson,
Joshua Houghton,
Dudley Jones,
Reuben Lindsey,
John Graves,
Yancie Sanders, .
Hamilton Wynn,
W . H. Lange,
Simeon Maxwell,

Compensations.

District.

Names.

North Carolina,
do
do
do
'
do
do
do
do
do
do
^There is no return for 1795—6; this is for 1796—7.
do
do
do
do
do
do
.do
do
do
do
•
do
•
do
South Carolina,
do
do
do
do
do
do
do
do
do
do
do
do
do
do
do
Georgia,
do
do
do
do
do
7 These are also officers ofthe revenues of impost C
do
do
5
and tonnage,
.
.
.
. c

*

.

.

*

.

.

. *

$45 96
79 67
50 78
280 93
550 33
1^8 28
115 49
102 37
86 04
81 05
61 05
77 60
6719
83 46
92 73
163 81
84 16
80 27
117 75
85 15
156 85
155 10
20 83
90 06
31 51
464 13
88 33
55 96
140 01
135 37
128 45
149 84
53 59
70 89
80 01
328 91
154 85
77 67
82 76
46 36
42 92
89 32
62 45
43 66
75 19
40 97
$36,936 03f

I N T E R N A L REVENUES.

1798.]

573

Jlumliary Officers.
Compensations.

District

Names.

Samuel Crosby, .
Daniel Warner, .
Nathaniel Gushing
Daniel E. Updike,
Thomas Arnold,
Edmund Badger,
Jared Cone, jun.
Samuel Rowland,
Perez Jones, #
Samuel Prentiss, .
Elnathan Keys, .
Isaac Bailey,
Asa Strong,
B. B. Blybenburgh,
Robert Priddy,
William Graves, .
George Jackson, .
John Briglit,
William Laughorne,
Thomas Breckner,
Leonard George,
Benjamin Hackney,
Thomas Carter,
Timothy Bunbridge,
William Horner, .
Henry Peck,
John Bogan,
Andrew Sheppard,
Richard Tull,
JedediahJdinson,
Jo&iah Smith.
D. Higginbotham,
Isaac Oley,
Eliphaz Shelton, .
Thomas H. Wooding*
Edward Dennis,
Asa Vaughan,
Walter % d ,
John Lewis
John M. Lean,
Francis Lewis,
D. Puttney,
D. Peagram,
Joseph Mason,
Lewis Lanier,
George Alderson, .
William Dean,
Frederick Idle,

John Williams,
James Stinson,
John Mitchell,
Alexander Neely,
Samuel Newell, .
William Black, .
Joshua Forfcj
Andrew Smith,
Abraham Alexander,
I. P. Rushing,
David M. Caiebb,
David Goodlet,
John Lancaster, .
James Tosh,
John Hobson,
Richard Worsham,
John Collier,
Joshua Meals,

N. Hampshire,
do
Rhode Island,
do
do
Connecticut,
do
do
Vermont,
do
do
do
do
New York,
Virginia,
do
do
do
do
do
do
do
do
do
do
do
do
do
do
do
do
do
do
do
do
do
do
do
do
do
do
do
do
do
do
do
do
do

Tennessee,
do
do
do
do
do
do
South Carolina,
do
do
do
do
do
do
Georgia,
do
do
do

} These are also officers of
and tonnage,
'here is

return

le revenues of i

r 1795—6; this

ost£

for 1796—7.

The supervisor of Virginiamakes provision in his return for two more auxiliary officers, whose names
are not mentioned, at §20 each per annum,

The supervisor makes provision in his return for
another auxiliary officer, at

24
$1,734 90

H

f

574

FINANCE.

[1798.

A RECAPITULATION OF THE FOREGOING LISTS.

Districts.

Persons filling
Inspectors of
the office of Su- surveys, not bepervisor, includ- ing also supering, in some in- visors.
stances, the office of inspector.

New Hampshire,
Massachusetts
Rhode Island,
Connecticut,
Yermont,
New York,
New Jersey^
Pennsylvania,
Delaware,
Maryland,
Virginia,
Ohio,
Tennessee,
North Carolina,
South Carolina^
Georgia, .

Collectors of
the revenue.

Auxiliary officers.

3
34
4

6
2
24
14

16

2

6
1
4

2

16

22

3

18
52
9
3
39

36

16
8

7
5

251

69

7

Total amount of compensations subject to the expenses
of office rent, fuel, candles,
clerkship, horse-liire, office
furniture, and menial services in the care of the apartments, fires, &c. all which
are paid thereout by the several officers.

$945
* 14,884
3,142
2,852
11,003
4,367
1,732
112,500
1,185
7,342
15,661
13,840
1,242

09J
98
12|
56
92
83
60
00
04£
21
76
00
32

§8,616 22
4,522 25
1,194 46
$85,033 3 7 I

NOTE.—Of the revenue officers enumerated above, twenty-four are also officers of the revenues of impost and tonnage.
* One-fourth of this is on estimate made in this office; the supervisor having received and sent information for three quarters
only.
On estimate for the supervisor, as to commissions and certificates, and from a return for 1796—7, as to the other officers,
t These sums are on estimates made in this office.
§ This is the amount of compensations for 1796—7, that year's return having been sent bythe supervisor as the most recent.
TREASURY DEPARTMENT,

Revenue Office, November 2Oth, 1797.
TENCH

COXE,

Commissioner of the Revenue.

III.
Jl summary restatement of the gross Revenues for the years

Spirits and
Stills for the
year ending1
with June, 1795.

DISTRICTS,

Sales at Auction, for the
year ending
with September, 1795.

Snuff for the
same year.

S nuff Mills for
the same year.

Refined Sugar
for the same
year.

Carriages for
the same year.

1794

and 1795.*

Amount
Retailers'
Total amount
Licences for the per actual re- returned as per
same year.
turns of Super- printed statement
visors and InK, dated
4th March, 1796,
spectors.
including esti- mated sums.

Increase.

•

New Hampshire^ Massachusetts,
Rhode Island^
Connecticut,
Vermont,
New York,
New Jersey,
Pennsylvania,
Delaware,
Maryland,
Virginia,
Ohio,
Tennessee* „
North Carolina,
South Carolina,
Georgia, ^

$157
92,351
32,449
5,586
415
8,241
9,284
66,401
1,215
23,841
66,528
3,779

$71 N I
4,555 76
60 26
42 30&
63£
8,904 49
17 49
7,120 77i

91
29
75-i
644
96
06
65
47
29
60147
84£

7,033 32.} i
2,397 97.

$2,115 22&

756 08
1,003 60
7 02

$4,480 00280 00

1,400
280
4,270
840
112

00
00
00
00
00

$4,950 99
1,329 69

11,821 -58
18,848 12
6,791 72

$908
6,492
876
1,977
67
4,470
4,368
4,370
2,067
6,024
6,956
16

67
00
00
50
00
50
50
00
50
00
00
00

1,679 00
3,145 00
4*41 00

$2,836
12,091
1,422
6,201
1,180
10,170
2,755
6,012
1,206
4,589
6,315
90
14
1,368
1,760
670

20h
25
93
42|
00
83
31
34
86
48
00
00
08
124
00
00

$3,973 901
126,676 51i
36,418 6 3 j
13,807 87
,1,663 59|
45,764*54
16,705 95
|108,026 30!
5,329 35
48,399 U$
82,197 44
3,885 84^
14 08
19,610 834
20,211 46£
1,119 86

16,086 14
9,977 34
2,728 46

Amounts iiow actually returned by all descriptions
of officers,
Amounts in fhe printed
statement, and estimate
K , of 1796,

Difference between the amount
in the printed report and
statement, and actual returns.

477 57
5,322 90J
280 40

339,045 88|

36,285 00|

3,887 84£

11,662 00

43,742 10

43,858 67

58,683 83

536,805 33

357,539 31

31,289 9l£

2,399 -08£

7,112 00

33,988 284

41,421 17

54,731 54£

$3,944
107,688
36,464
13,069
1,663
.45,662
17,335
f112,218
5,302
43,452
79,799
20,000

90i
,031
80|
77*
59£
53
11
38£
99
36|
61
00

$29 00
18,988 47J
$46 17
738 095

t
/

102 01

629 16
f4,192 08
26 66
4,947 784
2,397 83

14 08

18,102 694
" 20,580 92
3,195 60

528,481 31v§

29,676 33J

16,114 15|

1,508 14

, 528,481 31i

5 92

Decrease.

36? 76g
924 26

21,351 33|

£8,325 00

* See report of February 29th, 1796, and statement and estimate K, therein.
f i t is certain, that the deficient divisions of Pennsylvania have produced much more spirit and still tax, than #4,192 08 (the difference between these two sums) in each Of the two former years*
i Excess of this statement from actual returns over estimate and statement rendered in 1796.
TREASURY DEPARTMENTS

Revenue Officer November %9th>

1797.
TENCH

COXE,

Commissioner of the Revenue,

[1798.

FINANCE.

576

5th CONGRESS.]

130.

[2d

SESSION.

DRAWBACK.
COMMUNICATED TO THE HOUSE OF REPRESENTATIVES, MARCH 2, 1798.

MR. LIVINGSTON, from the Committee on Commerce and Manufactures, to whom was referred the petition ot
Gazzam, Taylor, and Jones, made the following report:
That the petitioners shipped, in the year 1796, in the schooner Eagle, from the port of Philadelphia, a quantity of
goods for St. Thomas's, in the West Indies; that the said goods had been imported into the United States, had paid
duties, and were entitled to a debenture for the same, the said goods having been duly entered for re-exportation
according to law$ but that the said schooner having met with so much injury from the ice in the river Delaware,
as to render her incapable of proceeding on her voyage, the said goods were re-shipped (by the advice of a number
of captains of vessels then there) at Ready Island, in the brig Fame, for St, Croix. And that the merchandises so
shipped as aforesaid, were duly landed in the island of St. Croix, and the certificates thereof as required bylaw,
produced to the collector ofthe port of Philadelphia; but, by reason of the re-shipment aforesaid, the collector does
not conceive himself authorized to deliver the debenture, to which the petitioners would be, otherwise? entitled.
Your committee, cwceiving that this is a case of accident, which the United States ought not to avail itself of to
the injury of the petitioners, recommend the following resolution:
Resolved, That Gazzam, Taylor, and Jones, of the city of Philadelphia^ merchants, ought to be relieved, according to the prayer of their petition, and that the Committee on Commerce and Manufactures be instructed to prepare and bring in a bill accordingly.
All which is respectfully submitted, by order of the committee.

5th CONGRESS. 1

Jfo.

ADDITIONAL

DUTIES

131.

[ 2 d SESSION.

ON I M P O R T E D

SPIRITS.

COMMUNICATED TO THE HOUSE OF REPRESENTATIVES, ON THE 19TH OF MARCH, 1798.

Mr. HARPER made the following report:
The Committee of Ways and Means, to whom was referred a petition of sundry distillers of spirits, in the town of
P rovidence, and its vicinity, in the State of Rhode Island, have taken the matter of the said petition into consideration, and agreed to the following report thereon:
The petitioners state- that they have expended considerable sums in the erection of distill eries, for the distillation
of spirits from rye and molasses, and that, tlie rye being much cheaper in Holland than here, their manufacture from
that grain cannot sustain a competition with the Holland geneva, unless heavier duties should be laid on the latter
when imported in this country. As to molasses, they state that the difficulty and hazard which, from present circumstances, attend the obtaining a supply of it, have reduced so much the profit of their manufacture, that they must
probably be forced to abandon it, unless Congress should interpose in its favor, by additional duties on imported rum.
The committee do not think, it necessary, at present, to give any opinion on the expediency of additional duties
on foreign and domestic spirits, which they understand to have been adjusted with a view to avoid, as much as possible, any preferencetoeither. They do not conceive that sufficient information has' yet been furnished by experience
for judging whether this object has been completely attained, nor is that the question at present: for the petition
seeks to alter the proposition, so as to secure a preference to the domestic manufacture, which would have die effect
of taxing the consumers of imported spirits, for tlie benefit of home distillers.
From this view of the subject, the committee are of opinion that the prayer of the*petition ought not to be granted.

5thCONGRESS.]

NO.

132.

C O M P E N S A T I O N OF O F F I C E R S

[ 2 d SESSION.

OF T H E

REVENUE.

COMMUNICATED TO THE HOUSE OF REPRESENTATIVES, APRIL 18, 1798.

The Secretary of the Treasury, in obedience to two resolutions of the House of Representatives, passed on the 28th
of November and 11th ot December, 1797, referring to his consideration the memorials of Jonathan Jackson,
supervisor of the revenue for the district of Massachusetts, and Abel Whitney, collector of the revenue in the
14th division of the second survey, in the same district, respectfully submits the following report:
The memorialists represent that the compensations now allowed to them, under the acts of the President ofthe
United States, are incompetent; and they severally pray that provision for a suitable augmentation- may be made
by Congress.
The Secretary <has investigated the pretensions of the memorialists, and finds them to be highly meritorious; but
he is unable to discover any principle by which they can, consistently with public policy, be discriminated from the
claims of other officers of the revenue. Believing, however, that a revision of the compensations generallyis expedient,
he respectfully submits a succinct view of existing arrangements, respecting the internal revenue, the funds allowed
by law for defraying the expenses of collection, and the principles by which compensations have been regulated in
tne acts of the President.

1798-3

COMPENSATION OF OFFICERS OF THE REV.ENUE.

577

The several classes of officers for collecting the internal revenues of the United States have been denominated
supervisors of the revenue, inspectors of surveys, collectors of divisions, and auxiliary officers.
The districts of the supervisors are co-extensive with the several States, except that the Northwestern territory
and the State of Kentucky constitute one revenue district, by the name of Ohio district. The districts of New
Hampshire, Rhode Island, Connecticut, Vermont, New York, New Jersey, Delaware, Tennessee, and Georgia,
have not been divided into surveys of inspection. In all these districts, the duties of inspectors of surveys are performed by the supervisors.
In the district of Massachusetts, three surveys of inspection have been established; in Pennsylvania, four; in
Maryland, threes m Virginia, six; in Ohioj two; in North Carolina, five; and in South Carolina, three. The duties of an
inspector for one survey in each of the districts of Maryland, North Corolina, South Carolina, and Ohio, are, however, performed by the respective supervisors.
: .
The supervisors of districts and inspectors of surveys are appointed by the President of the United States, with
the advice and consent of the Senate.
The power of appointing collectors of the revenue andauxiliary officers, and of defining the extent of their divisions, has been committed to the supervisors. In the estimate for the distribution of compensations, the following
number was contemplated for each district. The number actually employed, at present, is not accurately known;
but, it is understood to be, in most of the districts, less considerable than was contemplated by the said arrangement, viz:
In New Hampshire, three collectors, and six auxiliary officers.
In Massachusetts, thirteen collectors, and fourteen auxiliary officers.
In Rhode Island, two collectors and three auxiliary officers.
In Connecticut, six collectors, and four auxiliary officers.
In Vermont, three collectors, and six auxiliary ofFcers.
In New York, eight collectors, andfifteenauxiliary officers.
In New Jersey, eight collectors, and six auxiliary officers.
In Pennsylvania, sixteen collectors, and eleven auxiliary officers.
In Delaware, three collectors, and three auxiliary officers.
In Maryland, fifteen collectors, and ten auxiliary officers.
In Virginia, iorty-two collectors, and forty-three auxiliary officers.
In Ohio, eight collectors, and five auxiliary officers.
In Tennessee, three collectors, and three auxiliary officers.
In North Carolina, twenty-five collectors, and twenty-six auxiliary officers.
In South Carolina, eighteen collectors, and thirty auxiliary officers.
In Georgia, six collectors, and six auxiliary officers.
Making, in the whole, the proposed number of one hundred and seventy-nine collectors, and one hundred and ninetyt>ne auxdiary officers for the United States. By a return presented to the House of Representatives, on the 21st of
February last, it appears that, on the 1st of July, 1796, there were employed in all the districts, two hundred and
fifty-one collectors, and sixty-nine auxiliary officers. No general return, to a later period, can be now prepared.
The officers before mentioned are compensated in the following manner:
1st. "The supervisors are allowed the following 'annual salaries:
The supervisor of Virginia,
$1,350
The supervisor of Pennsylvania,
1,200
The supervisors of Massachusetts, New; York, Maryland, North Carolina, and South Carolina, 1,000
The supervisors of Connecticut and Ohio, 700
The supervisors of Rhode Island and New Jersey.j
000
The supervisors of New Hampshire, Vermont, Delaware, Tennessee, and Georgia,
500
In addition to which salaries, the supervisors receive the following; emoluments:
In New Hampshire, Massachusetts, Rhode Island, New York, New Jersey, Pennsylvania, Maryland, Virginia,
and South Carolina, a commission of one per centum on the gross amount of the revenue collected in their several
districts from spirits distilled therein from foreign materials. In Connecticut and North Carolina, one and a half
per centum, and in the other districts two per centum, on the like revenue.
In the districts of Vermont, Delaware, Georgia, and Tennessee, a commission of two per centum upon the gross
revenue from spirits distilled in the United States from domestic materials and from stilts, and in the other districts
a commission of one and a Jutlf per centum on the like revenue. t
The supervisors of all the districts are allowed for preparing, stamping, and distributing, among,the inspectors,
one cent for every certificate to accompany foreign or domestic spirits, wines, or teas, actually issued in the surveys
and ports of their respective districts, ana a commission of one half of one per centum on the duties arising from
retailers' licences, sales at auction, refined sugar, and carriages.
2d. The inspectors of surveys receive the following annual salaries:
In the districts of Massachusetts, Pennsylvania, Maryland, Virginia, North Carolina, and South Carolina, five
hundred dollars each.
In the district of Ohio, four hundred and fifty dollars.
The said inspectors also receive a commission of one per centum on the gross revenue arising from spirits distlllod in their surveysfannforeign materials, except the inspectors of the first and second surveys of North Carolina. who receive a commission at two per centum on the like revenue. A commission of one and a halfper centum
on the gross revenue arising from spirits distilled from domestic materials and from stills, except the inspectors of
the first and second surveys of North Carolina, who receive two per centum on the said revenue. All the inspectors receive a commission of one quarter qf one per centum on the gross revenue arising in their surveys from retailers' licences, sales at auction, refined sugar, ana carriages.
The inspectors of surveys, and such of the supervisors^ as perform the same duties, receive two cents and a half
for each certificate signed by them, to accompany domestic distilled spirits, and one cent for each certificate to ac company foreign disfilled spirits.
3d. The collectors of the revenue receive, on the gross revenue arising in their divisions, from spirits distilled
from foreign materials, three per centum. On the gross revenue arising trom spirits distilled Irom domestic materials, and trom stills, six per centum, and on the revenue from retailers' licences and from sales at auction, one-and
three quarters per centum, and onthe revenue from carriages and refined sugarfour per centum. They are likewise
allowed, for measuring and marking each still under the capacity of one hundred gallons, sixty cents, and for each
still above one hundred gallons, seventy-five cents; for marking each cask of domestic distilled spirits, and for issuing
and countersigning a certificate to accompany the same, two and one half cents, and for every cask which they respectively gauge, six cents,
,
. .
*
The supervisors are,authorized to distribute to a number of collectors, in their respective districts, not exceeding
the number hereinbefore mentioned, a medium allowance of eighty dollars, yearly, in addition to their other emoluments.
4th. To the auxiliary officers, not exceeding in each district the number hereinbefore mentioned, the supervisors
may allow, yearly, a medium sum of thirty dollars each. The allowances^ under the head of contingent expenses
comprise printing, stationary, postage, and marking instruments. Nothing is allowed for clerk hire, office rent, fuel,'
or travelling expenses, except for journeys on special occasions, by the direction of the Treasury.
If the owners of carriages do not make entry and pav the duties thereon, the collectors may demand, for their
own use, twenty-five per centum, in addition to the said duties, for the extra trouble of collection. No other fees
or compensations are demandable of individuals by the officers of the revenue.

FINANCE.

578

[1798.

The acts of Congress provide the following funds, out of which the before mentioned compensations are made:
By the act, entitled " A n act concerning the duties on spirits distilled within the United States," passed on the 8th
day of May, 1792, a sum not exceeding $70,000 00
By the act, entitled "An act making further provision for securing and collecting the duties on foreign
and domestic distilled spirits, stills, wines, and teas," passed on the 5th of June. 1794, which act
has been continued, and will remain in force until the end of the present session of Congress,
23,333 33
In addition to the general funds before named, the President is authorized to allow, for the expenses of
collecting the duties oh carriages, and on refined sugar, five per centum on the product oi the said
duties, wnich, being estimated on one hundred andJour thousand five hundred and forty-two dollars and thirty cents, is
_.5,227 11
#And of the duties on licences to retailers and sales at auction, two and one-halfper centum, which, computed on one hundred and six thousand nine hundred and thirty-three dollars and seventeen cents,
being the last estimated product of the said duties, is
2,673 32
Making, in the whole, the sum of

-

-

-

-

-

$101,233 76

By the documents which were presented to the House on the 21st of February last, it appears that the compensations ofthe officers ofthe internal revenue, for one year, may be estimated at
$85,033 37
And that the contingent expenses amounted t
o
7,051 57
Making, in the whole,

-

-

$92,084 94

But, though it appears from this statement that the whole of the appropriated fund has not been expended, yet.
as several of the items upon which the fund has been calculated, are uncertain, while a considerable proportion of
the expense is permanent, it has been deemed unsafe to increase the scale of compensation, from an apprehension
that the limitations prescribed by law might be exceeded.
The following is a view of the duties which are performed by the several classes of officers:
The auxiliary officers are generally appointed to aid such of the collectors whose divisions consist of nwre than
one county. Their duties are principally to receive entries of stalls and carriages, and to issue retailers' licences.
Small sums, for duties on carriages and licences, pass through their hands to the collectors. In some of the districts, the supervisors have allowed the collectors to appoint the auxiliary officers, and to reward them out of their
own compensations.
The collectors are, however, the principal receivers of the revenue from the people, which they pay over to the
inspectors of surveys, or to the supervisors, m those districts which have not been subdivided into surveys of inspection. The accounts of the collectors follow the course of their remittances; their accounts are directed to be
rendered in detail, exhibiting the names of the persons from whom, the objects upon which, and the sums collected.
The inspectors of sun eys receive, examine^ and state the accounts of the collectors, which they digest into
general returns, and which are transmitted, with the moneys received from collectors, to the supervisors of the
respective districts.
The supervisors correspond with the treasuiy, and with the inspectors and collectors of the districts;, they done
account with the treasury, and their returns exhibit, in detail, all the particulars which are contained in the accounts of the collectors.
It is found requisite that the accounts should Exhibit the course of business, even in minute particulars, as the
subjects of revenue are continually varying in every district, survey, and division, and because the nature of the
system admits of no other check than that arising from a connected series of accounts.
A general idea of the detail contained in the accounts of the internal revenue appears necessary to enable the
House to decide on the subject of compensations.
1st. The duties on spirits distilled from foreign materials, and generally the duties on all spirits distilled in
large stills, in cities, towns,-and villages, are ascertained on the quantities of spirits removed, for which duties
credits are allowed. The accounts, therefore, exhibit the names or the contributors, the Quantities of spirits distilled and removed, the quantities remaining on hand, the amount of the duties which accrue at each distillery, and
an account of the bonds taken, and the times when discharged.
2d. The duties on refined sugar are collected in the same manner as those on spirits, and a like detail is observed.
3d. The quantum and rates of the duties on stills employed in the countrr, according to existing laws, depend
on the term for which they are licensed, except that a small number of stills will continue to be subject to the
annual duty. The annual duty, when collected, is, however, payable in half-yearly instalments; of course, the accounts for this duty provide for a general description of each still, and for eight distinct modes of calculation; besides, entries must be made whenever licences are issued, however frequently they are repeated. Moreover, as
none of the duties are paid in advance, the accounts to any given period must exhibit outstanding debts, to be accounted for in subsequent returns.
4th. The accounts of the duties on carriages embrace the names of the owners, and columns for the descriptions
of carriages, subject to different rates of duties. For every carriage a certificate is given on the payment of the
duty.
5th. The duties on licences to retailers are ascertained by abstracts, which exhibit the names of the persons for
whom the blank licences are filled up, and whether for retailing foreign spirits or wines.
6th. The duty on sales at auction is chiefly confined to the principal towns, and is received from but a few persons; the accounts are easily rendered, but, to ascertain the duties, an examination t>f the voluminous entries of tlie
auctioneers is requisite.
Although there is nothing in the system prescribed for'keeping the accounts which is attended with uncommon
difficulty, yet it will be seen that more than ordinary skill in clerkship is an indispensable qualification for the
office of collector; and that the volume of accounts to be rendered by the supervisors and inspectors • is- too great to
be accomplished without expenses for clerkship, which must form great deductions from their apparent emolu ments.
It is also evident, that, though the whole time of the subordinate officers is not employed in the revenue service,
yet the nature of their duties requires them to maintain permanent offices, to which the people may resort, and to
engage occasional substitutes, while they are absent on journeys through their divisions for the collection of moneys,
marking stills, and enforcing the laws against delinquents. Much of the delay which has attended the settlement
of the accounts in some districts, is to be attributed to the want of skill in clerkship, of officers whose qualifications
were, in other respects, unexceptionable. The difficulty of engaging suitable characters has. moreover, been
greauy increased by impolitic restrictions, which, in several States, forbid State officers from holding appointments
under the General Government.
The Secretary presumes that a review of the facts which have been stated will evince, that no greater number
of persons have been employed in the revenue service than was absolutely necessary, and that the compensations of
the officers of every grade, and for every specific service, are moderate in the extreme.
It is true that a considerable proportion of the gross amount of the internal revenues hitherto ascertained, has
been consumed in'expenses of collection^ and hence, it has been inferred, that the arrangements were either defective in cconomy, or that the objects of taxation h^ve been injudiciously selected.1 The firstobjection has been shown
to be unfounded, and* it is believed, that the last is susceptible, of a refutation.

1798.]

A D D I T I O N A L -REVENUES.

579

It ought to be remembered, that a considerable part of what are stated as expenses of collection, consist of the
salaries and commissions of the supervisors and inspectors. These are principally officers of control and general
superintendence; under any system of revenue operating through the interior country, an equal number of officers
of this description must be mantained; a reduction of the existing duties would produce but uttle diminution of this
part of the expense; and with a small augmentation of compensations, and a provision for defraying the expenses of
clerkship, the same officers would be adequate to the superintendence of the most extended system of revenue.
The Secretary is of opinion that the following arrangement would promote the public interests:
1st. To allow the following sums to the supervisors of districts, for clerk hire in the respective offices, viz:
To the supervisors of the districts of Massachusetts, New York, Pennsylvania, Maryland, Virginia, North Carolina, and South Carolina, eight hundred dollars per annum, each.
To the supervisors of the districts of New Hampshire, Rhode Island, Connecticut, New Jersey and Georgia,
four hundred dollars per annum, each.
To the supervisors of the districts of Vermont, Delaware, Ohio, and Tennessee, three hundred dollars per annum, each.
To establish the commissions of all the supervisors at one and a half per centum on the product of all the internal revenues now established, in addition to their present salaries.
2d. To allow to each of the inspsctors of surveys, for clerk hire in their respective offices, two hundred dollars
per annum, each.
To establish the commissions of all the inspectors of surveys, at one and one half per centum on the product of
all the internal revenues now established, and by them respectively received, in addition to their present salaries.
3d. To establish the commissions of the collectors of the revenue at seven per centum, on the product of the internal revenues now established, and by them respectively received, in, addition to the fund authorized to be distributed
to the collectors and auxiliary officers, as yearly compensations: except thatt in the districts of Massachusetts and
Rhode Island, the commissions on the revenue from spirits distilled from foreign materials in cities, towns, and vil-1
lages, may be restricted to four per centum.
4th. To direct that all officers employed in the collection of the internal revenues shall give bonds, with sureties,
for the faithful execution of their trusts, and to provide a summary mode for the recovery ofmoney from delinquents.
It is proposed that the fees for granting certificates to accompany spirits, wines, and teas, and for marking and
gauging casks and packages, should be continued as at present, and that reasonable charges for printing, stationary,
and postage, should be allowed.
The sums proposed to be allowed for clerk hire, are less than the expenditures which the public service will require for this object in several districts, particularly in Massachusetts, ^Pennsylvania, and Virginia; it is believed,
however, that the proposed addition to the rate of commissions will compensate for tlie deficiency. b An uniform
rate of commission to each grade of officers, except in Massachusetts and Rhode Island, where considerable sums
are collected from large distilleries, is suggested, to obviate an inconvenient complexity, which, by occasioning errors,
retards the settlement of the accounts.
It is believed that, if the compensations now proposed should be established, the expenses of collecting the
internal revenues would but little exceed the average proportion which attends the collection of the revenue on imports in other districts than Boston, New York, Philadelphia:, Baltimore, and Charleston. In this estimate the fees
paid by merchants, which do not appear in the public accounts, are, however, included.
The Secretary submits it as his opinion, that an augmentation of compensation, such as is proposed, is necessary
to prevent the greatest embarrasments. Such of the officers as have strictly and fully discharged their duties, have
derived little or no emolument from their services. Though it is believed to be generally; true that no instance can
be mentioned where, in this country, services of equal difficulty and extent have Been performed for soJittle emolument as by the officers of the internal revenue, yet, it is certain that the degrees of exertion have been unequal;
that the accounts have, in some instances, remained too long without settlement, or have been imperfectly.stated,
in consequence of inability on the part of the officers to support, without personal sacrifices, such expenses, in relation to their offices, as the good of the service has required. Specific allowances for the expenses of clerkship will
probably remedy an evil from which muchJossand disorder are to be apprehended.
All which is most respectfully submitted, by
O L I V E R W O L C O T T , Secretary of the Treasury.
TREASURY DEPARTMENT, April 17/&, 1798.

5th CONGRESS.]

NO.

133.

ADDITIONAL

[ 2 d SESSION.

REVENUES.

COMMUNICATED TO THE HOUSE OF REPRESENTATIVES, MAY 1, 1798,

Mr. H A R P E R made the following report:
The Committee of Ways and Means, instructed to inquire whether any, and whatj additional ^venues will be
wanted for the public service, having taken the subject into consideration, report:
That, in their opinion, it will be necessary to raise the sum of two millions of dollars by a tax on lands, houses,
and slaves, to be apportioned among the several States, according to the constitutional rule, arid on the basis of the
last census^ the mode of assessment and collection to be uniform throughout the United States.
This opinion they have founded on a view of the probable amount ot the ordinary expenditure of the present
year, and of revenue from the existing taxes, presented by certain statements from the Secretary of the Treasury?
which, together with the letter ofthe committee to him on that subject, and his answer, are subjoined to this reportFrom these statements it appears, that the ordinary expenditure of the present year, making an allowance of one
hundred thousand dollars for occasional grants, and one hundred and thirty thousand for reimbursing the unfunded
registered debt, and the payment of old accounts, will amount to six millions nine hundred and twenty-six thousand four hundred and sixty dollars.
And that the revenue from existing taxes, stating , the impost and tonnage duties at seven millions of dollars,
and the internal duties at seven hundred thousand dollars, mil amount to eight million eleven thousand eight hundred and ninety-seven dollars.
The impost and tonnage are stated at something more than five hundred thousand dollars below the actual receipts of last year, which were seven million five hundred and forty-nine thousand six hundred and forty-nine dollars; an abatement which the Secretary has thought it prudent to make, on account of the effects likely to be produced on this great branch of the revenue by the depredations on our commerce. The internal revenues are stated
higher, by a sum of one hundred and twenty five thousand dollars, than the actual receipts of the last year >vhich

ft

FINANCE,

580

[1798,

were five hundred and seventy-five thousand four hundred and ninety-one dollars; this increase the Secretary supposes may be expected from an improved mode of collection.
The stamp duties are stated at two hundred thousand dollars, annually; an estimate which the Committee conceive
to be sufficiently moderateTaking the total amount of revenue, from all the present branches of it, to be eight million eleven thousand eight
hundred and ninety-seven dollars, as above stated, and deducting that of ordinary expenditure, taken at six millions
nine hundred and twenty-six thousand four hundred and sixty dollars, there wul be a clear surplus, in the present
year, of one million eighty-five thousand four hundred and thirty-seven dollars, which, if left unappropriated, would
go to the discharge of the public debt, but may be applied towards defraying the extraordinary expense's voted
during the present session.
These expenses consist of the following items: Fortifications, three hundred and forty thousand dollars.
Fabrication, or purchase of arms, cannon, and military stores, nine hundred thousand dollars. Naval armament,
nine hundred and fifty thousand dollars. New regiment of artillery, one hundred and seventy-two thousand one
hundred and forty-three dollars. Making an aggregate of two millions three hundred'and sixty-two thousand one
hundred and forty-two dollars.
To this it will be proper to add a sum, probably not exceeding forty thousand dollars* for quartermaster's and
contingent expenses attending the new regiment of artillery; and, should the bill, now before the House, for providing galleys, be agreed to, an expense of eighty thousand dollars will be incurred on that account, These two sums,
added to the former, will raise the aggregate of extraordinary expenses to two millions four hundred and eighty-two
thousand one hundred and forty-two dollars.
The committee have not taken into view the expenses which may be incurred for the military defence of the
country, either by a provisional army, or detachments of militia. It is certain, however, that, whichever of those
modes may be preferred, a considerable expense, in case of actual service, must be incurred: it will be for the House to
decide, how far a provision for this expense ought now to be contemplated.
# Neither have the committee taken into their estimate a provision for the deferred debt; the interest and extin" guishing annuity on which, amounting to one million one hundred and forty-six thousand three hundred and seventy
dollars, will become payable in the year 1801; nor for the heavy instalments on the foreign debt, which will become
due^ in the years 1802, 1803, and 1804. But they conceive it is of use to state, that those instalments, joined to
the interest, which, in this year, are only six hundred thousand and forty-one dollars, will amount, in the year 1802,
to one million nine hundred and one thousand nine hundred and thirty-one dollars; in the year 1803, to two millions
six hundred and forty-one thousand four hundred and fifty-three dollars; and in the year 1804. to two millions
fifty-two thousand six hundred and twenty-three dollars; after which, they decline to one million tnirteen thousand
two hundred and thirty-two dollars, in the year 1807; and to two hundred andfifty-fourthousand five hundred and
twenty dollars, in 1809, when the debt will be extinguished. Hence it appears that, in the year 1801, the ordinary
expense will be increased one million one hundred and forty-six thousand, three hundred and seventy dollars; ana,
in the year 1803, to the amount of three millions seven hundred and eighty-seven thousand eight hundred and twenty
three dollars, being the sums payable in that year on the foreign and deferred debts; which sufris it will be necessary
to provide, in those years, above the amount of the present ordinary expenditure.
To meet the above mentioned extraordinaiy expenses, amounting to two millions four hundred and eighty-two
thousand one hundred and forty-two dollars, Congress has no present funds, beyond the surplus already stated, and
amounting to one million eighty-five thousand four hundred ana thirty-seven dollars, which, being deducted from the
aggregate of extraordinaiy expenses, leaves a balance of one million three hundred and ninety-six thousand seven
hundred and five dollars to be provided by new revenue.
The committee would also observe, that two instalments on the debts to the Bank of the United States, amounting to four hundred thousand dollars, and not continued on loan, will become due on the 31st of December, in the
present year. It will be for the House to consider how far provision for the discharge of those instalments ought
now to be made. Should such provision be considered as necessary, it will raise the amount to be provided for oy
new revenues, to the sum of one million seven hundred and ninety-six thousand seven hundred and five dollars.
This sum, it will be observed, falls considerably short of the proposed tax; but, in the present situation of the
country, with such probability of increased expenses, such possibility, not to say probability, of defalcation in the
greatest branch of the present revenue, the impost and tonnage duty, and the certainty of a great augmentation in
the ordinary expenses, by the deferred debt, and the increasing instalments of the foreign debt, the Committee do
not think it safe to contemplate an additional revenue, irom permanent sources of taxation, to a less amount than
two millions of dollars.
On this view of the subject, they submit to the House the following resolutions:
1. Resolved, That it will be expedient to raise an additional revenue of
dollars, annually, by a direct tax.
2. Resolved, That the said tax ought to be laid, by uniform assessment, on lands, houses and slaves.
3. Resolved, That the apportionment of the said tax ought to be made among tlie several States, according to
their respective number of inhabitants, as ascertained by the last census.
COMMITTEE ROOM,

April 21, 1798.

Sm:

By desire of the Committee of \\ ays and Means, and for their use, I have the honor to request from you the
following information, as speedily as circumstances may permit.
1. An account of receipts and expenditures for the last quarter ofthe last year, and ofthe surplus of revenue for
the last year beyond the appropriations and actual expenditure.
2. A statement of the account between the United States, and the Bank, as it now stands; more especially -with
respect to the reimbursement of former loans.
3. The probability of obtaining from the bank, temporary loans, in anticipation of new revenue; suppose to the
amount of 2,000,000 of dollars; the revenue to be raised by direct taxes.
4. The probability of obtaining from the banks, or individuals, permanent loans, for the current service of the
year, on the basis of new revenues, with an efficient sinking fund. Suppose the loans to amount to 5,000,000 in irredeemable stock, at 6 per cent., and the sinking fund to 1,000,000, to be applied quarterly in the purchase of old and
new stock, exceptthe present six per cents; and aided by an adequate provision for supplying deficiencies in former
revenue.
.
.
5. An estimate of the ordinary expense and revenue of the current year: meaning, by ordinary expense, all expenditures other than those for defence; and by ordinary revenue, that to arise from the present existing taxes of
every kind.
With the greatest respect, I have the honor to be, sir, your very humble servant,
ROBERT G. HARPER.
Hon. Mr»

WOLCOTT.
TREASURY DEPARTMENT,

SIR:

April

27, 1798.

In compliance with the letter which you did me the honor to write on the 2lst instant, I herewith transmit,
for the use ofthe Committee of Ways and Means, the following statements:
1st. A prospective view ofthe revenue and expenditure of the United States for the entire year 1798, being an estimate ofthe ordinary expenditure of the United States, under existing laws, and the probable product of taxes of
every kind.

1798.]

A D D I T I O N A L -REVENUES.

581

2d* A statement of the actual receipts and expenditures of the United States, during the last quarter of the year
1797.
^
3d. A like statement of receipts and expenditures during the first quarter of tlfe present year, which, though not
finally adjusted, are presumed to be correctly exhibited.
4th. A statement of the balances which remained unexpended of certain appropriationsforthe current service, on
the 30th of September, and 31st of December, 1797, knd 31st of March* "1798.
5th. A statement of the loans obtained from the Bank ofthe United States* and the sums which remain unpaid.
The statements before mentioned comprise all the information required by* the committee, and exhibit, in a connected series, the principal results of the operations of this Department, subsequent to those stated in-the documents
which accompanied my report of, the 8th of December, 1797, to the first of the present month. b
It is the duty of the commissioners of the sinking fund to apply; to the reduction of the public debt all surplusses
of the revenue of the United States, which remain at the end ot any calendar year, beyond the amount of'the appropriations charged upon, the said Revenues, and which, during the session of Congress next thereafter, are not otherwise appropriated, or reserved by law. In pursuance of this direction^ upwards of one million and nine hundred
thousand dfollars were applied of the proceeds of Revenue, to the reduction of the public debt, in the year 1797. The
sums which remained in th$ treasury, were necessarily reserved for the current service; there cannot, therefore, be
stated any surplus of revenue^ for the last year, as a fund for new appropriations^ the probable surplus of the present
year above the sums which will be required for the foreign debt, the reimbursement of domestic six per cent, stock,
and the support of existing establishments, is stated in the account numbered L
I entertain no doubt that the Bank of the United States will rekdily (Consent to continue the loans which they have
made to the United States^ and I feel entire confidence that funds can be obtained in anticipation of any solid rfevenues which can be established.
v
.
It is not easy to form a certain opinion of the sum, which can immediately be obtained on permanent loans, nor of
the expense which will attend them. The United States-are unquestionably entitled to credit on the most advantageous terms; the instalments in Holland, which became due prior to the present yjaar, have been discharged; effectual remittances for the sums which will be payable before December next, have been assured^ the sums of stock
which are offered for sale are not considerable; there-is no ground for distrusting the public ability or good faith;
the present prices of stock are not considered as indications of distrust, but, of the high value of money at the present
time. Assurances have been received, from wealthy and influential men, that they will assist the United States with
new loans, on reasonable terms. On these grounds, I conceive myself justifiable in expressing an opinion, that the
public credit will afford resources adequate to any exigency which can be reasonably contemplated.
But to the success of new loans, and .especially as a security against a too qommon abuse of the funding system, it
is of the utmost Importance to establish competent funds for the reimbursement, in a reasonable time, of any capitals
which may be borrowed. The provision of a sinking fund, as mentioned in your letter, ought, therefore, to be considered as an indispensable requisite.
•b
*
I have the honor to be, with perfect respect, sir, your obedient servant,
O L I V E R W O L C O T T , Secretary of the Treasury.
T h e H o n . ROBERT G'OODLOE HARPER, E s q .

Chairman of the Committee of Ways and Means.

FINANCE.

582

[1798.

An estimate of the Expenditures of the United States, for the year 1798.

Amount.

For the Foreign debt, due in Amsterdam and Antwerp.

Total.

Guilders.

One year's interest on 27,500,000 gujjders, calculated, according to the different
contracts, at four, four and a half, and five per centum per annum, is
First instalment of one million of guilders,'obtained by a contract-dated, June 1st,
"1784,
Charges and commissions, estimated at

1,285,250
200,000

14,852 10

1,500,102 10
Which sum of guilders, 1,500,102 10, estimated at 40 cents per guilder, amounts to
*

$600,041 00

For the domestic, funded, and unfunded debts.

Interest and reimbursement on $29,430,423 61, of six per cent, stock, at 8 per cent.
Interest on $19,638,940 13, of three per cent, stock, at three pet cent.
Interest on $1,848,900, offive and a half per cent stock, at five and a half per cent.
Interest on $176,000, of four and a half per cent, stock, at four and a half per cent.
Interest on $80,000, of new funded'six per cent, stock, at six percent.
,
- .
Interest on $85,151 60, of the unfunded debt, being.the amount on the first of Jan.
1798,, calculated at six per cent.
.
..

3,354,433 88
589^168 20
101,689 50
7,920 00
4,800 00
5,109 09

Amounting, in the wholes to

3,063,120 67

For Hie interest on temporary loans.
On $1,400,000, obtained of the Bank of the United States, at five per*cent, per ann.
On $2,440,000, obtained of the said bank, at six per cent, per annum,
-

$70,000
145,400

Calculated upon the establishments* which existed prior to the said year.
For tlie civil list,
.
,
.
.
.
.
For the payment of annuities and grants,
.
For the mint establishment,
.
.
.
^
.
.
.
.
For diplomatic expenses,
.
* •
.
.
. *
.
, „
For the military establishment, viz:
A sum equal to the expenditure of the year 1797,
.
.
$1,069,247 03
T o which add the sum reported for deficiencies^ on the 7th February,'
1798,
*.
164,165 95
For military pensions, . *
.
• .
For the naval department, being a sum estimated* for the pay and subsistence of the
officers and men, and the repairs ofthe frigates, for-one year,
For the annual support of light-houses, and oth^r establishments for the security of
navigation, including the annual support of such new erections as1 are understood
to be contemplated, .
.
.
For the annual expenditures required by the treaty with the Dey and Regency of
Algiers, viz:
The sum appropriated by the act of May6th, 1796, .
$24,000
To which is to be added, extra expenses inciaent to the purchase and transportation of certain articles, in consequence of the .war in Europe, esti- ' ;
mated at
.
.
.
.
.
.
.
48,000
For Indian treaties,

.

.

.

,

.

%

.

.

$460,227 41
1,863 33
11,700 00
103,650 00

1,233,412 98
93,400 00
373,645 00
40,000' 00

72,000 00
11,000 00
2,400,898 73

The following'expenses, though not of a permanent nature, are-necessary to be
introduced into an estimate for (he present year.
For the erecting new light-houses, beacons, buoys, and public piers,
For the expenses incident to the treaties with Great Britain and Spain,"
For reimbursing the unfunded and registered debts, and the payment of old accounts, as proposed in the report of the Secretary of the Treasury, dated January 8,1798,
.
.
.
.
.
.
.
.
.
.
For grants which may be made by Congress, and for deficiencies and errors in the
general estimate now made, it appears proper to add at least.
Total expenditure, b
Balance, being an estimated excess of revenue above the estimated expenditure for
the year 1798, \Vhich will be applicable to the further reduction of the public debt,
if not otherwise appropriated,
.
.
.
.

216,400 00

$40,000
376,000,
* 130,000
546,000 00
100,000 00
$6,926,460 39
1,085,437 45
$8,011,897 84

1798.]

ADDITIONAL -REVENUES.

583

An estimate of the Revenue ofthe United States; for the year 1798,

Dolls. Cents.

From duties on Imports and Tonnage*
The actual receipts during the three last years have been, viz:
*

«

First quarter, from January 1, to March 31,
Second quarter, from Apnl 1, to June 30,
Third quarter, from July 1, to September 30,
.
Fourth quarter, from October l , t o December 31,

Actual receipts Actual receipts Actual receipts
in 1795.
u£ 1796.
in 1797.
$1,224,449
1,623,930
1,385,666'
, 1,354,915

28 $1,177,882 13
84
1,680,128 25
14
1,923,011 26
00
1,786,966.30

$1,434,186
2,337,935
1,794,600
1,982,927

06
80
25
54

j $5,588,961 26 | $6,567,987 94 $7,549,649*65

*

The actual receipts, during thefirstquarter of

1708,

amounted to

$1,901,789 82

From the foregoing data it is presumed that, notwithstanding captures, the revenue from duties on
imports and tonnage, during the year 1798," may be calculated at
•

' *

*

*

$7,000,000 00

From duties on domestic'distilled spirits, stills, sales at, auction, licences for selling foreign spirits
and wines ^ by retail, refined sugar, and on carriages.
The actual receipts during the three last years have been viz:
Actual receipts Actual receipts Actual receipts
; in 1795.
in 1796.
in 1797.
First quarterr from January 1, to March 31,
Second quarter, from April 1, to June 30,
Third quarter, from July 1, to September 30, .
Fourth quarter, from October 1, to December 31,

'$59,Jj&7
91,164
59,614
127,239

52
04
61
2
18

$337,255 *36

119,458
97,151
125,729
132,949

75
95
43
47

$142,108 58
140,557 42
155,436 .08
137,389 37

1

$475,289 60

The actual receipts, during A e first quarter of the year 1798* amounted to

$575,491 45

.

$173,158 63

I
r

It is probable that the internal revenues may be increased by measures for improving the collection;
those above mentioned, for the year 1798, are calculated at
.
.
.
$700 000
To,which may be added, for stamp duties, during.si* months,
.
.
.
100^000
Making, in the whole,
.
.
.
.
.
From revenue on the postage of letters,
. .
From fees on letters patent,
.
. . .
From the proceeds of that part of the sinking fund which consists of interest and stock, purchased
5 r
as redeemed, .
.
*
. *
*
.
.
' .
From dividends, on 2,220'shares qf capital stock of the Bank df the United States, belonging to the
United States, calculated at thirty-two dollars per share, .
.
.
.
.
.
Total revenue,
TREASURY DEPARTMENT, 27th
•

Jlpril,

800,000 00
50,000 00
1,400 00
89,457 84
71,040 00
$8,011,897 84

1798.

OLIVER WOLCOTT,

Secretary of the Treasury.

534
tv

FINANCE.

[1798.

$ Account of receipts and expenditures of the United States,- commencing' on the first of October, and ? p
I
ending on the 31st of December> 1791
j UKr

1797.
Civil department,
$106,662 37 Octa, By balance in the hands of the
Treaties with the Mediterranean Powers,.
198,523 20
Treas. this day, 1,829,246 26
Diplomatic department,
17,666 66
Deduct warrants
Mint establishment,
5,000 00
*
drawn on him
Support and erection of light-houses, 2,831 42
-before 1st Oct.
Miscellaneous expenses,
868 08
1797, which,rer
V10,000 00
mained unpaid
Trading houses with the Indians,
on that day,
3,390 00
Military department,
174,286 72
Naval department,
- ,
65,052 12
Fortifications of ports and harbors,
20,018 89
Balance subject to warrants, $1,825,856 26
Protection of American seamen,
-5,000 00
Foramount of receipts into' the
Annuities and grants,
418 33*
treasury ,frotn duties on merMilitary pensions,
8,147 €1
1,982,927 54
chandise and tonnage.
Interest on the domestic debt, and reimbursement
For duties on spirits distilled
of six per cent, stock bearing a present inin the United States, and onterest,
$970,296 74
stills, on sales at auction,
Reimbursement of the six per cent,
licences^ for selling wines
stock, out of moneys arising from
and spirituous liquors, by redebts due to the United States under
tail, on carriages fbr the conthe late Government,
17*714 95
veyance of* persons, on reReimbursement out of moneys arising
fined sugar, and on snuff
from the sale of public lands,
88,376,73
and snuff mills, 137,389 37
For postage of letters, 1,076,388 42
32,500 00
Dutch debt,
~
For six pef cent, stock, sold
319,324 04
Spanish treaty, by the bank of New York,
4,764 20
70,000 00
British treaty,
Public lands sold at Pittsburg,
54,000 00,
47,856 20
Treaty-with Algiers,
Fees on letters patent,
70,000 or
360 00
Treaty with Indians,
Fees on land patents,
9,500 0
1
a
126 00
Interest on domestic loans,
Cents, and half cents, coined
9,000 00
Payment of agents, under the sixth article of the
at the Mint,
- *- . •
4,860 00
1 British treaty, \
From Willings and Francis,
1,709 23
Temporary domestic loans, Bank of the United
contractors for supplying
,salt-petre? for the principal,
States, in payment of the following loans, viz:]
and part of the interest of
On account of a loan of two millions,
sum advanced, them,
made in pursuance of " A n act for
* *
47,111 54
7
incorporating the subscribers to the
Bank of the U. States," and paid
agreeably to " A n act making provision for the payment of certain
debts of the United States," passed
the 31st May, 1796,
$200,000 Off
On account or a loan of eight hundred
thousand dolls, obtained 5th March,
1795, pursuant to an act passed the
21st Feb. 1795,
'
200,000 00
On account of a loan of five hundred
thousand dollars, obtained 24th
March, 1795, pursuant to " A n act
making further appropriations for the
military and naval establishments,"
&c. passed the 3d March, 1795,
230,OOQ 00
On account of a loan of two hundred
thousand dollars, obtained 31st December, 1794,pursuant to " A n act
authoriziug a loan of two hundred
thousand dollars," passed the 18th
December, 1794,
270,000 00
In full of a loan of three hundred and
twenty thousand dollars, obtained from the Bank of New York, the
16th Aug. 1796, pursuant to "An act
making provision for the payment of
certain debts of the United States,
passed 31st May, 1796,
70,000 00
970,000 00
Balance in the hands of the treasurer,
$1,021,899 04
on the 1st January, 1798,
From which deduct warrants remaining unpaid on that day, which are
charged as expenditures in this
2,07.3 42
statement,
Balance subject to warrants,

1$019,825 62
$4,148,986 91
TREASURY DEPARTMENT,

$4,148,986 91
27th April\ 1798,

OLIVER WOLCOTT,

Secretary of the Treasury.

ir98.]

ADDITIONAL

REVENUES.

585

Account of receipts and expenditures ofthe United States, commencing on the 1st of January, 1798 and ending
s
on the 31st of March following.
.

EXPENDITURES.

Civil department,
_
Treaties with • Mediteranean Powers,
Diplomatic department,
* Support and erection otlight-houges,
Miscellaneous expensed,
Military department, - .
Naval department,
Fortification of ports and harbors,
Protection of American seamen,
t
Annuities and grants,
Military pensions,
. _
_
J
Interest on the domestic debt, and reimbursement of six pe'r cent stock bearing a present interest i
1
Interest on domestic loans,
Dutch debt, •
_
_
I
;
British treaty,
Paying agents under the 6th article, Paying awards under the 7th article,
Contingent expenses of government,
Defraying the expenses oT prize causes, _
J"
J
Debts due to foreign officers, -^
_
~
Balance in the treasury on the 1st April, 1708, subject to* warrants,

-

$137,688 51
15,231

96

9,000 00
1,782 02
15,002 73
409,632 09
59,000 00
7,640 87
3,000 00
830 00
48,615 30
709,340 98
121,437 50
50,362 82
1,520 48

2,150 00
21, 884 88
307 53

5,200 00
22,798 45

$1,641,426 12
1,521,745 17
$3,163,171 29

, RECEIPTS.

January 1st, 1798.
By amount of balance in the hands of the Treasurer, this day,
Deduct warrants drawn on him before 1st January 1798, which remain unpaid on that day,

v$l,021,899 04
2,073 42

Balance subject to warrants,
„*
_
I 1,019,825 62
By amount of receipts into the treasury, from duties on merchandise and tonnage,
1,901,789* 82
By duties oh spirits distilled in the United States, and on stills, on sales at auction, licences for selling wines and spirituous liquors, by retail, on carriages for the conveyance of persons; on refined
sugar, and on snuff and snuff mills,
173,158, 63
By postage of letters* -*
» _
_
_
"
14,500 00
By public lands sold at Pittsburg,
_ '.**_
„
_
~
393 32
By fees on letters patent,
J
270 00
By fees on land patents,
_
J
144 00
By cents and half-cents coined at the mint,
670 00
By dividends on capital stock in the Bank of the United States, due-31st December, 1797, 44,400 00
By Timothy Pickering, late quartermaster general, 3,878 86
By Edward Carrington, late deputy quartermaster general", 2,831 82
By ditto, late marshal for the district of Virginia, _
51 75
By Sharp Delany, late agent for paying the invalid pensioners in the State of Pennsylvania, 1,087 68
By Tench Coxe, late commissioner of the revenue, and agent for defraying certain expenses
incident to the light-house establishment,
- '
- 159 98
By Zaccheus Biggs, late agent for purchasing spirits for the army,
•
9 81
- 8,019 90 00
$3,163,171 29
TREASURY DEPARTMENT, 27th April, 1798.
OLIVER W O L C O T T , Secretary of the Treasury.

Statement shewing the Balances of certain Appropriations on the 30th September and 2lst December, 1797, and also on the 31 st of March, 1798.
Balances of
Appropriations on September 30,
1797.

Civil Department,
.
.
.
•
Add amount of fines, penalties, &c. appropriated for expenses of marshals, &c.
Amount of repayments,

•
.
.

*
$1,756 95
•
19 80

Military department,
Add amount of repayments,
.
.
.
.
.
.
.
.
Mint establishment,
.
.
»
.
.
'
<
•
Add amount of cents and half cents paid into the treasury, and re-appropriated by act of May 27,1796,
Naval department,
Annuities and grants
Light house establishment,
Add amount ot repayments,
.
Miscellaneous expenses,
.
,
,
.
.
$38,660 58
Deduct this sum, carried to the credit of treaties made with Mediterranean Powers,
2,000 00
Diplomatic department,
.
British treaty,
Algerine treaty,
Spanish treaty, '
.
Indian treaty,
. . .
Treaties with Mediterranean Powers,
.
. .
.
Add this sum, brought from miscellaneous expenses, November 1, 1797,

.
.

$366,289 29
2,000 00

TREASURY DEPARTMENT,

2lth April, 1798,

$385,198 38

Balances of
Appropriations on December 31,
1797.

280,312 76 457,127 41

1,776 75
508,363 15 ^ 174,286 72
47,111 54
18,595 98 |
5,000 00
10,072 40
196,554 01
65,052 12
3,098 88
418 33
71,958 45
2,831 42

381,387 97 200,000 00
11,700 00
23,668 68 10,110 34
131,501 89 394,712 00
3,46$ 33
2,680 55
"69,127 03 56,505 12

1

36,660 58
83,162 56
*
66,360. 46
81,246 63
4,764 20
12,500 00

868 08
17,666 66
54,000 00

70,000 00

4,764 20
9,500 00

35,792 50
65,495 90
12,360 46
11,246 63
3,000 00

5,000 00
8,147 61

96,092 21
10,000 00

1,709 23

96,092 21
8,290 77

2,418,594-18

198,523 '20
20,018 89
10,000 00

1,664,145 35

737,440 17 ^ 137,688 5-1
51 75
581,187 97
9 81 ^ 408,632 09
45,478 72
59,000 00
526,213 89
830 00
6,143 88
125,632 15 ^ -1,782 02
159 98

12,000 00

12;000 00

-55,102 66
129,145 90
24,360 46
1L,246 63
12,000 00
3,000 00

15,002 73
9,000 00
1,520 48

169,766
105,324
15,491
38,000

19,310 16
73,650 00

169,766 09
105,324 80
15,491 03
38,000 00
126,000 00
814 20
15,000 00
72,902 18

'368,289 29
125,343 69
15,491 03
. 38,000 00136,090 00
814 20
20,000 00

2,359,633 49
58,960 69

Appropria- Total amount of Expenditures
tions made balances on Dec. in the quarter ending*
in the quar- 31, 1797, and of
March 31,
appropriations
ter ending1
1798.
March 31, made in the quar1 31st
ter ending
1798.
March, 1798.

106,662 37

81,139 79

Fortifications of ports and harbors,
Contingent expenses of Government,
Expense of prize causes,
.
,
#
Trading houses with the Indians, .
Payment of demands for unclaimed merchandise,
Relief and protection of American seamen,
Military pensions,
Add repayment,
Debts aue to foreign officers,
Payment of agents under the 6th article.of the British treaty, .
Payment of awards under the 7th article ofthe Biitish.treaty,
Payment of awards under the 6th article of the British treaty, .
Balances, exclusive of repayments on 30th September, 1797,
Amount of repayments stated above,
Total sums appropriated and not expended,

Expenditures
in the quarter ending1
Decern. 31,
1797.

15,231, 96
7,640 87
307 53
5,200 00

09
80
03
00

126,000 00

52,000 00
300,000 00

844 20
15,000 00.
72,992 18
1,087 68
96,092 21
8,290 77
52,000 00
300,000 00

Balances for
Appropriations
on April 1,
1798.

599,803 41

172,565 69
45,478 72
467,213 89
5,313 88
124,010 11

40,099
130,145
''22,839
ll,24p

93
90
98
63

12,000 00
3,000 00

3,000
48,615
22,798
2,150
21,884

00
30
45
00
88

154,554
" 97,683
15,183
32,800

13
93
50
00

120,000 00

814 20

12,000 00

25,464
73,293
6,140
30,115
300,000

56
76
77
12
00

$2,507,748 11
OLIVER W O L C O T T , Secretary of the Treasury.

Statement ofthe Loans obtained from the Bank ofthe United States, and the sirna which remain unpaid.

Titles and dates of the Acts authorizing Loans.

Bates of- the loans,

CD

O
O

Amount of , Reimbursements Balances unpaid.
each loan in which have ben
made.
dollars.

At what rates
of interest.

" An act to incorporate the subscribers 1
to the Bank of the United States," £
February 25,1791,

1792. June

25.

6 per cent.

2,000,000

1,200,000

800,000

Reimbursable in annual instalments of 200,000 dollars, on the 31st
December, in the years 1798, 1799, 1800, and 1801.

" A n act to authorize a loan of two")
• million of dollars," Dee. I8t 1794. 5

1794. December 31.

5 per cent.

2,000,000

600,000

1,400,0Q0

Due by the terms ofthe contract, but continued on loan with the consent of the Bank of the'United States.

" A n act for the reimbursement of O
loan authorized by an act of the last ^
session of Congress," Feb. 21, 1795.3

1795. March

800,000'

400,000

400,000

Reimbursable in-instalments of 200,000 dollars, on the 31st December,
in the.years 1798 and 1799.

500,000
500,000

260,000

240,000
500,000

of {

5- 6 per cent.

1795. March
24.
1795, September 30.

6 per cent.
6 per cent.

Government," March 3, 1795.
" A n act making a further provision")
for the support of public credit, and I
for the redemption of the public f
debt," March 3, 1795.
J

1795. December 31.

500,000

6 per cent.
'

$6,300,000

.

/

/

Due by the terms ofthe contracts, but continued on loan with the'consent of the Bank of the United States,

500, O O
O

O
£!
i>
t-<
w

m
is

<

Si,460,000.

w

3,840,000
OLIVER W O L C O T T , Secretary ofthe Treasury>

TREASURY DEPARTMENT,

>

w
©

d
&

C
D

27th April, 1798.

'Oi

00

FINANCE.

588

5th CONGRESS.]

11T9&.

NO. 134.

[ 2 d SESSION.

MINT.

'

COMMUNICATED TO THE HOUSE OF REPRESENTATIVES, MAY \99 1798.

Mr. D WIGHT

FOSTER,

from the Committee of Claims, to whom was referred the petition, of John Vaughan, made
, 'the following report:

That the petitioner states, that, between the 1st of January and 2lst of November, 1795, he deposited in the
mint of the United States, for coinage, a quantity of silver bullion, amounting to 230,888 oz. lOclwts. of standard
silver, as assayed and calculated by the then assayer of the mint, at the rate of nine parts fine to one part alloy, and
received from the* mint, in coined silver, the same quantity of silver, of the same standard? but that, bylaw, the
said silver ought to have been assayed at flie rate of 1485 partsfineto 179 parts alloy, and the coin delivered in
exchange therefor, in the same proportiori*as by law established; and that, by reason of the* Superiorfinenessof the
coin to the standard fixed by law, he has sustained a loss of two thousand two hundred and sixty dollars aiid thirtytwo cents.
^
^
.
He further states, that the bullion which he deposited, was offinenesssuperior to the legal standard of the coins
of the United States, which produced a great saving to the United States, by being mixed with bullion inferior to the
standard, which had been previously deposited for coinage, and thereby saving the trouble, delay, and expense, of
refining a cpiantity of bullion which was baser than the standard£ that being obliged, however, to wait the coinage
of the bullion deposited before his, he suffered great delays, and was long kept out of his money: Whereupon, he
prays that he may be allowed interest on the same, after what he supposes a reasonable time for the coinage, until
it was paid him.
*
The committee conceive, that, as the delay which Mr. Vaughan suffered, in obtaining his'coin, took place only
in the ordinary course of business, and without any.fault of the United States, or of their officers, his claim for interest is wholly unfounded.
As to the other ground on which the petitioner clajms, the committee find that, as stated by the petitioner, the
standard, by law affixed for the silver coin, which has hot been altered since the first establishment of the mint, is
1485 parts fine to 179 parts alloy; notwithstanding which, the' coinage was commenced, and, carried on, until the
time when the present Director came into the management of the business, which was in the month of October, 1795,
on an assumed standard of nine parts fine to one .part alloy. The legal Standard may be defined—ten ounces, fourteen pennyweights^ five grains of fine silver, 'to one ounce,fivepennyweights, nineteen grains of alloy; the assumed,
or practical standard of the mint, until it has been changed by the present Director, ten ounces sixteen pennyweights fine, to one ounce and four penny \veight£ alloy* Hence, it followed, that the depositor of silver bullion,
although he received coin which contained an equal quantity of fine silver with his deposite, did* not receive that
number of coins to which, by law, he was.entitlea; and coinsfinerthan the legal standard being of no more value for
circulation, than those exactly conforming to that standard, he was, of course, a loser by the difference. It should
seem there could be no question but the depositor of bullion at the mint is entitled to receive its valu^ in# coins at
the standard fixed by law, and that the public must be considered as contracting to this effect. -The petitioner has
not received the sum, in coin, which he ought to have deceived, by the amount of the difference caused by the variation of the assumed from the legal standard. The committee are, therefore, of opinion, that he is entitled, to redress,
arid recommend to the House to adopt the following resolution:
'
Resolved* Thai the accounting officers of the Treasury allow to John Vaughan the amount' of the difference in
his favor, which would result from calculating the bullion by him deposited m the mint of the United States for
coinage, at the rate of 10 oz. 14 dwt. 5 gr.fine,to 1 02>. 5 d wt. 19 gr. alloy, instead of 10 oz. 16 dwt.fine,to 1 oz. 4 dwt.
(
alloy.

5th CONGRESS.] *

JNFO^

APPORTIONMENT

135*

•

OF D I R E C T

•

[2d SESSION.

TAXES.

COMMUNICATED TO THE HOUSE OF REPRESENTATIVES,,MAY 25,. 1798.
TREASURY DEPARTMENT,

May 25,1798.

SIR:

Having been, requested to exhibit a calculation of the quotas of the respective States, in a tax of two millions
of dollars, proportioned to the number of free white persons, and three-fifth s o f the number of slaves, as ascertained
by the census; also my opinion of what would be a proper rule for apportioning to individuals the proposed tax on
lands, houses,' and slaves, I respectfully submit the foil owing results and observations:
The enumeration, or census, by-which the tax must be apportioned, was taken with reference to the firstMonday
of August, 1790, when the number of persons in the United States was as follows,:
Free white males of sixteen years and upwards, including heads of families, 813,365
Free white males under sixteen years,
802,127
Free white females, including heads of families,
* - 1,556,682
Other free persons, exclusive of Indians,
*
59,511
:
Total number of free persons, exclusive of Indians,
—•— 3,231,631
Slaves 697,697, of which numher three-filth parts are taken, or,
418,619
Total, or representative-number,

-

.

-

-

-

-

3,650,250

The following are the quotas of tjie respective States, in a tax'of two millions-of dollars, calculated according to
their relative numbers of free persons, exclusive of Indians, and including three-fifths of the number of slaves, to wit:

3798.]

A P P O R T I O N M E N T OF DIRECT TAXES.
The quota of New Hampshire,
Massachusetts,
Rhode Island,
Connecticut, Vermont,
New York,
New Jersey, Pennsylvania,
Delaware,
Maryland,
Virginia,
Kentucky,
North Carolina,
Tennessee,
South Carolina,
Georgia,
-

-

-

-

-

-

-

$77,705 36.2
260,435 31.2
37,502 8.0
129,767 00.2
46,864 18.7
181,680 70.7
98,378 25.3
237,177 72.7
30,430 79.2
152,599 95.4
345,488 66.5
37,643 99.7
193,697 96.5
18,806 38.3
112,997 73.9
38,814 87.5

-

-

-

-

,

-

Total of the proposed tax,

-

589

$2,000,000 00

It is proposed that the direct tax be assessed to individuals in the following manner:
I. On dwelling houses, to be distributed into nine classes, and taxed uniformly in each class.
II. On slaves, to be taxed uniformly.
III. On lands, to be taxed at such arate ad valorem in each State, as, with the sums assessed on houses and slaves,
will produce the entire amount of the sums apportioned to the respective States.
It being proposed to tax dwelling houses and slaves by uniform rules, an estimate of the sums which may be assessed on these objects appears to be important.
I. Of Dwelling Homes.—The number of free persons in the United States, in the year 1790, was 3,231,631.
The number, at present, may be estimated at four millions. It is computed that there is a dwelling house for every
seven persons—of course, that there are about five hundred and seventy thousand dwelling houses in the United
States.
It is proposed by the bill, as reported, to exempt from specific taxation, all houses, with the lots on which they
arc erected, not exceeding two acres, in any case, of which the value is less than two hundred dollars. It is important to ascertain what would be tne probable effect of an exemption of this nature, and jt is much to be regretted
that the public documents afford no certain data for a calculation. After a due consideration of information recently obtained, it, however, appears probable, that a much more considerable number of houses would be exempted
than was contemplated by the committee. Owing to the great number of settlements which have been lately formed,"
and the moderate value of land, in large districts of the United States, it is not unlikely that two hundred and
twenty thousand houses would be included in the exemption. As houses are believed to be the most certain and eligible objects of taxation to which resort can be had; as mconveniencies might arise from an exemption in favor of
what probably is the most numerous description of nouses in some parts of the country; and as, in new settlements,
dwelling houses of small value ought not to be considered as indications of poverty, the following classification,
which is somewhat different from that reported, is respectfully submitted, to wit:
1st Class. T o comprise all houses and lots not exceeding two acres, on which the same are erected, exceeding
eighty dollars in value, and not exceeding two hundred dollar.
2d Class. T o comprise all houses and lots exceeding in value two hundred dollars, and not exceeding six hundred dollars.
3d Class. T o Comprise all houses and lots exceeding in value six hundred dollars, and not exceeding twelve
hundred dollars.
4th Class. T o comprise all houses and lots exceeding in value twelve hundred dollars, and not exceeding two
thousand dollars.
5th Class. T o comprise all*houses and lots exceeding in value two thousand dollars, and not exceeding fourthousand dollars.
6th Class. T o comprise all houses and lots exceeding in value four thousand dollars, and not exceeding six thousand dollars.
7th Class. T o comprise all houses and lots exceeding in value six thousand dollars, and not exceeding ten thousand dollars.
8th Class. To comprise all houses and lots exceeding in value ten thousand dollars, and not exceeding twentyfive thousand dollars.
9th Class. To comprise all houses and lots exceeding in value twenty-five thousand dollars.
Notwithstanding it is proposed to assess a tax on all houses exceeding the value of eighty dollars, yet a considerable number would still remain exempted. It is probable, however, that, if t^e above-mentioned rule of classification
should be adopted, five hundred thousand houses would be included.
The following estimate ofthe number of houses qf each class, and rate of assessment, are submitted to the committee:
1st class, 150,000 houses,
at
50 cents each,
$75,000
2d class, 200,000
do.
at $1 50'
do.
300,000
3d class, 100,000
do.
at
3 00
do.
300,000
4th class, 30,000
do.
at
6 00
do.
180,000
5th class, 10,000
do.
at 12 00
do;
120,000
6th class, 5,000
do.
at 20 00
do.
100,000
7th class, 3,000
do.
at 30 00
do.
90,000
8th class, 1,500
do.
at 60 00
do.
?
90,000
9th class,
500
do.
at 120 00
do.
60,000
$500,000
Estimate of the product of the proposed tax on houses,

.

.

.

81,315,000

II. Of Slaves.—A tax of two millions of dollars apportioned to the aggregate number of free persons m the
United States, and to two-fifthsof the number of slaves, according to the census, would be as follows:
Proportion of 3,231,631 free persons,
1,770,635 43
Proportion of 418,619, being three-fifths of the number of slaves,
229,364 57
Total,

-

$2,000,000 00

The number of slaves in the United States Jjas probably increased since the time when the census was taken; but,
as it will doubtless be deemed advisable to exempt certain descriptions, especially the aged and infirm, it will not
be safe to calculate on a greater number than six hundred thousand taxable slaves. A tax of thirty-eight cents on
75
f

FINANCE.

590

fl798.

each slave, may be calculated to produce $228,000. This sum nearly corresponds with the ratio of assessment to
slaves, according to the constitution, which may be presumed to afford a rule equally equitable in respect to individuals.
III. Of Lands.—According to the preceding estimate, the tax on houses, as proposed, would produce $1,315,000
And the tax on slaves,
- 228,000
Leaving to be raised by an assessment ad valorem, upon lands, the sum of
457,000
Amount of the proposed tax,

-

$2,000,000

The sum proposed to be assessed on lands, will be found ,to be less, in proportion to other objects, than would be
payable in most of the States, if the State systems should be adopted. It must also appear to be a tatf really moderate, when the immense value of that species of property in the United States is duly considered.^ The variety of the
principles ifpon which the State assessments have been formed, precludes, however, the possibility of an estimate of
the probable rate of assessment in the different States.
To facilitate the receipt of the tax into the treasury; to exemplify the operation of tlie law upon the different
objects of taxation; to diminish the risk of collection; and render the burden as light as possible to individuals; it is
proposed that the proportions to belaid on houses and slaves should be immediately assessed and passed to the credit of the respective quotas of States* While these parts of the tax are in a course of collection, arrangements can be
made for taking a valuation of the lands, and apportioning the balances, to be collected as a second instalment ofthe
proposed tax.
I have the honor to be, with perfect respect, sir, your obedient servant,
OLIVER W O L C O T T .
T h e H o n . ROBERT GOODLOE HARPER,

Chairman ofthe Committee of Ways and Means.

5th CONGRESS.]

NO.

136.

[2d

%

E X P E N D I T U R E S OF T H E E X E C U T I V E

SESSION.

DEPARTMENTS.

COMMUNICATED TO THE HOUSE OF REPRESENTATIVES, JULY 5, 1798.

Mr.

HARPER

made the following report:

The Committee appointed to inquire and report, by bill or otherwise, " whether any, and what, alterations are necessary in the various acts establishing the Executive Departments, so far as relates to the manner of distributing the moneys appropriated for each, and settling their accounts," having attentively considered the subject, and conferred with the heads of those Departments in which it was1 supposed that an alteration might be
necessary, beg leave to present to the House, as the result of their inquiries, the following report:
The first of the now existing Executive Departments, established under the Government of the United States,
was the Department of War. The act for erecting this Department, passed on the 7th of August, 1789, directs
that the head of it, the Secretary, 46 shall perform and execute such duties as shall, from time to time, beentrusted
to him by the President of the United States, agreeably to the constitution, relative to military commissions? or to
the land*or naval forces, ships or warlike stores of the United States, or to such other matters respecting military
or naval affairs, as the President of the United States shall assign to the said Department;" but no provision was
made, by this act, respecting the disbursement of moneys, for tne use of this Department, or the settlement of its
accounts.
Oh the 2d of September, 1789, the act for establishing the Treasury Department was passed. This Department,
as established by the act in question, was solely a department of finance; a department for improving, superintending,* and collecting the public revenue; adjusting the accounts of public expenditure, and paying out the public moneys* pursuant to appropriations by law. To the Secretary of the Department were assigned tne duties of digesting and preparing plans for the improvement and management of the revenue* and the support of the public credit;
of superintending the collection of the revenue; of deciding on the forms of keeping and stating accounts and making returns; of granting warrants for moneys to be issued from the treasury, pursuant to appropriations by law; of
conducting the sale of public lands; of reporting to either House of Congress, on subjects referred to him, or appertaining to his office; and of performing all such services, respecting thefinances,as he might be directed to perform. Under the superintendence of this chief officer, the duties incident to the general objects of the Department
are divided into four classes, and assigned to the Comptroller, the Auditor, the Register, and the Treasurer.
The War Department being, therefore, a department solely of expenditure, and the Treasury a department of
collection and,account, it would seem to have been the natural and proper course, that all sums appropriated by
law for the Department of War, should be drawn out ofthe treasury, bv the head of that Department, and expended scflely under his direction. He would then have remained exclusively responsible for the expenditure^ not only
as to its objects, but as to its amount; he would not only have judged what was necessary for the use of his Department, in every various branch of the service, but he would have procured all the supplies; and the accounts, in
their minutest details, would have remained under his control. The Secretary of the Treasury would have had
no concern with the War Department, further than to„ give warrants for the moneys appropriated for its use, and
to take care that these warrants did not exceed the appropriations. The amount of thpse warrants being an acquittal to the Treasury Department, would have constituted a charge against the Secretary of War; and the accounts
of their expenditure, made under his sole direction, and* finally adjusted by the Auditor and .Comptroller of the
treasury, would have furnished hb acquittal. Thus the responsibility of each department, as well as its operations
and accounts, would have been distinct and entire.
This course, however, was not adopted. On the contrary, the duties of the two Departments, relative to the
expenditure of moneys for the military and naval service, were blended together in practice; but the part allotted
to eich was not very precisely defined. It may, however, be generally stated, that all contracts for rations,
clothing, and magazine supplies, were made at tlie treasury, while all expenditures for other objects remained under jthe direction of the Secretary of War.
On this footing the business continued till the 8th of May, 1792. when an act was passed u for making alterationg in the Treasury and War Departments."
By this act. the office of " Accountant for the War Department" is created; and the Accountant is charged
"with the settlement of all accounts relative to the pay of * the army; the subsistence of officers; bounties to soldier^; the expenses ofthe recruiting service; and the incidental and contingent expenses of the Department."
Tne act then goes on to make provisions to the following effect:

1798.]

EXPENDITURES

OFTHE EXECUTIVE

DEPARTMENTS.

591

1st That all contracts and purchases for supplying the army with provisions, clothing, supplies in the quarter*
masters' department, military stores, Indian goods, and all supplies or articles tor the use of the Department of
"War, be made under the direction of the Treasury Department.
2d. That all expenditures for the pay ofthe army; tlie subsistence of officers; bounties to soldiers; the expenses
of the recruiting service; and the incidental and contingent expenses of the Department of War; shall be made in
pursuance of warrants from the Secretary of War, out of moneys previously ordered for the use of the said Department, by warrants from the treasury.
Hence it results, that the expenditures for the War Department fall under two general divisions; those for supplies of all kind, and those for services and contingent expenses.
The expenditures of tlie first class, instead of being directed by the Secretary of War, and accounted for by him,
are under the management of the Treasury Department, the Secretary of which is converted into lan agent of the
Department of War, for this purpose. The business is conducted in the following manner: The Secretary of War
iulorms the Secretary of the Treasury, by letter, what supplies are necessary for the Department of War, of what
nature, when wanted, and, in some instanced, where to be delivered; and also furnishes tlie necessary samples, patterns, rorms, and models. The Secretary ot the Treasury is then bound to comply with the demand of the War
Department, to the extent of the appropriations which have been made by law, and the purveyor of public supplies,
whose office was mstituted by a subsequent act, is the organ of execution, under his direction.
Two modes of procuring those supplies are in use at the treasuiy: contract and purchase.
Contracts are, also, of two descriptions: .the larger, such as those for clothing and provisions, which are executed
by the Secretary ot the Treasury himself, and distinct accounts of which are opened in the public books; and the
smaller, such as those for occasional supphes„which are concluded by tlie purveyor, and comprised in the general
#
settlement of his accounts.
Purchases ot supplies, when they can be effected at the seat of Government, are made by the-purveyor; and this
is his chief employment. For purchases in the country, and for procuring occasional supplies at military and recruiting posts, tlie Secretary ot the Treasury employs the agency ofthe supervisors and the collectors ofthe customs.
•
The accounts of tlie purveyor and of all agents and contractors, for procuring or furnishing supplies, are settled
at tlie treasury, without any agency or.interierence ofthe War Department. They pass first under tlie examination of the Auditor, who reports them to the Comptroller, and his decision on them is final.
When supplies are procured and delivered, according to the requisitions ofthe War Department, they become,,
from that time, subject to the disposal of the Secretary of War, and the duty and responsibility of the Secretary of
tlie Treasury are at an end.
The second class of expenditures in tlie Department of War, those for services and contingent expenses, including the pay ot the army, subsistence of officers, bounties, recruiting, protection of the frontiers, &c. are made under
the sole direction of tne Secretary of War. The money for these objects is drawn out of the treasury, in the following manner:
Thefcecretaryof War addresses a letter to the Secretary of tlie Treasury, requesting an advance of money to
the Treasurer ol the United States, in his capacity as treasurer for the W ar Department. This letter specrfies
the sum wanted, and ihe head of appropriation under which it is to be applied. The Secretaiy of the Treasury
complies with this request, to the extent of the appropriations which have been made by law. A warrant for the proper sum, signed by the Secretary, countersigned oy the Comptroller, and recorded by the Register, is drawn on tlie
Treasurer of tlie United States, in favor ot himself, as treasurer lor the War Department. The warrant being
paid, the amount is charged to tne War Department, in the books of the treasury, and from that time remains subject to the disposal ofthe Secretary of War, who draws it out, as occasions may require, by warrants signed by himself, and countersigned by tlie Accountant.
An account of all these warrants is kept by tlie Accountant, and to him all the accounts for the expenditure of
tlie moneys drawn under them, are rendered in the first instance. He adjusts these accounts, and reports them,
like all other accounts of public expenditure, to tlie Auditor of the Treasury. From him they pass to the Comptroller, whose decision on them is final.
In this last branch, therefore, ot the expenditures for the Department ofWar, the agency, control, and responsibility of that Department, are complete, and the accounts are susceptible of a clear and distinct division and adjustment. The Secretary of War draws from the treasury the moneys appropriated by law, expends them, and
accounts for them. In this expenditure and account, the Accountant of the Department is his agent, and his accounts being made up and stated by the Accountant, are submitted, with his vouchers, to the Auditor and Comptroller of the Treasury, and by them finally settled, like the accounts of all other persons entrusted with public money. The Secretary of the Treasury has no further concern in the business than to pay out, to the Secretary of
War the moneys appropriated by law for that Department Here is a perfect and entire responsibility in each: in
one, that die public mohey js paid out of the treasury, according to law; in the other, that, when paid out, it is expended according to law. •
But in the other great branches of these expenditures, those which relate to stores and supplies of all kinds, tor
tlie use ofthe military department, there is a divided, and, consequently, an imperfept responsibility, and an incomplete interfering agency. The Secretajy of War judges what supplies or stores are necessary; but, instead of directing them to be procured, and drawing money out of the treasury to pay for them, lie informs tlie Secretary of
the Treasury that they are wanted, and he must procure them. Thus the first officer is responsible for the necessity of the supplies, and tlie second for their price, quality, and due delivery. The moneys appropriated for the War
Department are expended by the Secretary Of the Treasury; and he is converted, as far* as respects these expenditures, into a subordinate agent of the Department of War. The supplies are purchased for one purpose, aftd charged
to the corresponding head ol appropriation. When placed in the public, stores, they are found useful for another
purpose, and accounted for under another head. The Secretary of War, who uses them, does not know to what
account they are charged; and the Secretary of the Treasury, who purchases and charges them, does not know for
what purpose they are used. Hence must result an endless confusion and uncertainty in the accounts, and it becomes
difficult, it not impossible, to ascertain what expenses are incurred for any particular branch of tlie military service..
The Secretary of War cannot be responsible for the expenditure of the moneys appropriated for his Department,
since he does not know at what rate the necessary supplies are procured. Neither can he be responsible for tlie
due performance of the service, for it does not depend upon him to take care that tlie supplies are procured, either
in due time, in the necessary quantities, or of a proper quality. On the other hand, the Secretary of the Treasury
cannot be responsible for the due execution of the public service, since it does not depend upon him to cause the supplies which have been procured, to be properly used.
, . , L i *.
** ^
The Secretary of the Treasury, moreover, being thus employed in duties which belong to anouier department,
may be prevented, by the burdensome nature of those duties, from applying himself, with proper eifect, to tlie peculiar objects of his own; which are the superintendence, improvement, and collection, of the public revenue—duties
bufficiently extensive and important to occupy, exclusively, the attention of any one person.
All the observations which have been made, with respect to the Department ot War, apply with equal iorce to
the Department ofthe Navy, the duties of which were originally committed to the War Department, and axe still
subject to the provisions of tlie Act ot]May 8th, 1792. The extensive operations which may be expected in this Department, and the great increase of public business which is likely to result, from the actual state of public aSairs,
will, it is apprehended, add greatly to the inconveniences resulting from tlie present organization.
These inconveniences the Committee suppose may be removed, or greatly obviated, by adopting a new arrangement; with respect to expenditures for supplies, and placing them on the same footing with the expenditures tor
services. Tiiey propose, also, to establish the office of Accountant in the Department of the Navy; to place the Purveyor of Public Supplies under the direction of the Navy and War Departments, and to direct that the moneys

592

FINANCE.

[1798.

appropriated for those Departments be accounted for. under such separate heads of appropriation, as will give a
clear view of the amount expended in each branch of tne public service.
In this manner the duties and the responsibility of each Department will be rendered distinct and entire, each
will be confined within its proper sphere, and the accounts of public expenditure will be kept with order, precision,
and clearness. s
In conformity to these ideas, and pursuant to the power given to them by the House, the Committee herewith
report a bill containing the regulations which they thnik it expedient to adopt.

5th CONGRESS.]

X§7#

[ 3 d SESSION.

DJJTIES RECEIVED flROM SPIRITS, STILUS, SALES A T A U C T I O N , REFINED SUGAR,
CARRIAGES, A N D LICENCES T O R E T A I L E R S .
COMMUNICATED TO THE HOUSE OF REPRESENTATIVES, DECEMBER'13, 1798.
TREASURY DEPARTMENT, December

13, 1798.

SIR:

I have the honor to transmit, herewith, sundry statements, exhibiting the amount of duties upon domestic
distilled spirits and stills, for die year ending the 3pth of June, 1797; also, the amount of duties upon sales at auction, refined sugar, carriages, and licences to retailers, for the year ending the 30th of September, 1797, as ascertained from abstracts rendered by the supervisors of the respective districts; with a letter from the Commissioner
of the Revenue, dated the 7th instant, explanatory of the same.
I have the honor to be, with perfect respect, sir, your obedient servant,
. *
OLIVER W O L C O T T .
The Honorable the SPEAKER of the House of Representatives.

TREASURY DEPARTMENT,
SIR:

Revenue Office, December 7, 1798.

The statements which are enclosed exhibit the amount of duties upon domestic distilled spirits and stills,
for the year ending on the 30th June, 1797; also, the amount of duties upon sales at auction, refined sugar, carriages, and retailers' licences, for the year ending on the 30th September, 1797; all which have been ascertained by
the officers employed in levying and collecting the same, as appears from abstracts rendered by the supervisors of
the respective districts. A column annexed to the general statement shews the aggregate amount of salaries and
commissions, to which the officers are entitled, in pursuance of the President's act joftiie 9th April, 1795. The
other charges are disbursements for stationary, printing^ and postage; allowances for signing and issuing certificates
to accompany domestic distilled spirits, and for measuring and marking stills and gauging casks; but, as these cannot be correctly ascertained, until the accounts and vouchers from all the districts, for tne period referred to, have
passed inspection, and been decided on by the proper officers of the department, I have deemed it inexpedient to
incumber this statement with them.
In further ascertaining the nett product of these revenues, the following considerations ought to be taken into
view:
First. The difficulties and delays which proceed from authorized credits on some of the duties, and especially
those on stills, expose the system to great irregularities and frequent losses in the collection.
Second. The insufficiency of the powers vested in the'Treasury Department (prior to, the passage of the act of
July, 1798) for compelling the various classes of officers to render their accounts with due punctuality, and to pay
over their respective balances, has, in some instances, occasioned embezzlement and delinquency.
The Revenues of 1796-7 having been exposed to abuses from both these sources, it may be expected that some
defalcation will be eventually experienced.
Althpugh formal accounts of the state of the revenue have not yet been received from the district of Ohio, it is
satisfactory to know, that, by the vigilance and exertion of the present supervisor^ order has been introduced. The
duties in this district, for the year ending June 30th, 1798, are estimated from thirty to forty thousand dollars; the
aggregate amount ascertained for the three preceding years very little exceeds that sum.
I n conformity to the 10th section of the act passed 11th July, 1798, the several officer^ employed in collecting
the internal revenues have been instructed to keep accurate accounts of their official emoluments and expenditures,
and to.transmit the same annually, on the last day of December. As soon as they are received, I shall cause the
necessary abstracts to be made out, in order that they may be laid before Congress.
I have; the honor, to be, very respectfully, your obedient servant,
W I L L I A M F I L L E R , Commissioner of the Revenue.
The Honorable the Secretary of the Treasury.

REVENUE FROM I N T E R N A L DUTIES.

593

>
A Statement of the duties upon domestic distilled Spirits and Stills, during- the year ending on the 30th June, 1797.
Amount of duties
arising on spirits distilled from foreign
materials, and on
spirits distilled from
domestic materials
in cities, towns, and
villages, from stills
of 400 gallons capacity and upwards.

In what District

New Hampshire,
Massachusetts,
Rhode Island,
Connecticut,
Vermont,
New York,
New Jersey,
Pennsylvania,
Delaware,
Maryland,
Virginia,
Tennessee,
North Carolina,
South Carolina,
Georgia,

-

$1,852 82
136,487
29,900 52 .
8,643 8 5 |
13,157 63
44 59
3,060 76

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

- '
-

-

4,654 28
429 50
2,705 43
8,536 06
114,208,56!
1,089 20
26,416 43£
91,057 90
6,657 36
27,314 61
9,640 73
2,553 37

8,719 37

•
Total,

TREASURY DEPARTMENT,

$96 22
1,100 25|

-

-

Amount of duties Total amount of duties arising and payarising on spirits distilled from domestic,
ablein each district.
materials, in places
other than cities,
towns, and villages,
and in cities, towns,
and villages, from
stills under 400 gallons capacity, and
on -stills.

3,297 09
,$205,163 64|

$296,960 11|

$1,949
137,587
29,900
13,298
429
15,863
8,580
117,269
1,089
35,135
91,057
6,657
27,814
12,927
2,553

04
27
52
13|
50
06
65
32!
20
80|
90
36
61
82
57

$502,123 76

Revenue Office, December 7, 1798.
W I L L I A M MILLER, Commissioner of the Revenue.

A Statement of the duties upon Sales at Auction, during the year ending upon the 30th September, 1797.

In what District

Amount of purchase money,
at £ per cent

$11,842
129,832
16,284
17,350

Amount of purchase money,
at £ per cent

Gross amount
of duties.

Auction'rs* com- Amount of duty
mission thereon, payable in each
at 1 per cent
district

33
54
00
59

5,644 9li
1,023,200 27f
20,353 84
23,697 71

58
5,440
145
161

03
4l£
14
87

55
54 13|
1 42
1 57

$57
5,386
143
160

48
27!
72
30

285,588 34
9,944 01
137,448 61

1,753,830 27
1,744, 29
1,729,262 3 4 !

136,686 21
42,035 81

New Hampshire,
Massachusetts,
Rhode Island,
Connecticut,
Vermont
N e w York,
New Jersey,
Pennsylvania,
Delaware,
Maryland,
Virginia,
Tennessee.
North Carolina,
South tCarolina, •
Georgia,

1,532,589 20
694,085 38

9,482
34
8,990
14
8,004
3,575

50
13!
39
10!
58!
90

94 33
32!
89 7 2 !
14
79 95
35 33

9,388
33
8,900
13
7,924
3,540

17
81
66%
96!
63
57

1 94
21 03
1 38

199 76
2,102 92
143 83$

2,821 00

2,759 36
38,110 07
2,305 00

Total,
TREASURY DEPARTMENT,

$830,186 87

38,981 93
405,730 50k
28,055 886|
$7,259,997 53

201 70
2,123 93

145 Qli

$38,377 93J-

$381 82f

$37,996 10

Revenue Office, December 7, 1798.
W I L L I A M MILLER, Commissioner of the Revenue.

FINANCE.

594

[1798.

Ji Statement of the duties upofi Refined Sugar, during the year ending upon the 30th September, 1797.
Quantities of su- Gross amount of Discount allow- Amount of duty
duties.
gar removed.
ed for prompt payable in each
payment, atsix district.
In pounds.
per cent.

In what District.

Ne\y Hampshire.
Massachusetts,
Eholie Island,
Connecticut.
Vermont.
New York,
N e w Jersey;.
Pennsylvania,
Delaware.
Maryland,
Virginia.
Tennessee. ^
North Carolina.
South Carolina.
Georgia.

-

178,531
86,997s

-

1,064,475|

21,289 £3

-

1,231,915!

24,538 20

-

431,278

-

Total,

TREASURY DEPARTMENT,

2,993,257

Revenue Office, December

7, 1798.

83,571 8 2 !
1,739 95

8,625 56

$59,765 f)6!

$41 90|
1 30

§3,529 9IJ
1,738 65

675' 42

20,614 11
24,538 20

125 04

$843 662

8,500 52

$58,921 39f

.

W I L L I A M MILLER, Commissioner of the Revenue.

N . Hampshire,
Massachusetts,
Rhode Island,
Connecticut,
"Vermont,
N e w York, N e w Jersey^ Pennsylvania,
Delaware,
Maryland,
Virginia,
Tennessee, N . Carolina, S. Carolina, Georgia*
Total,

2
12

6
34
4
2

-

1
-

41
1
28
1
15
15
1
2
46
1
166

_
3
-

1

-

76
* 2
31
4
128
276

£

24
47
-

628

2
1
4
-

r

17

16
-

_
4
3
1
1
8
80

C
J

-s

to
G

B
&

£

3
43
7
12
3
95*
11
45
14
109
151

-

-

-

-

8
47

43
45
6

18
•

47

-

168

587

Coaches at $9.,

Post chaises at $15.

Post chariots at $12.

Chariots at $12.

Iu what District

Coaches at $15.

A. Statement of the duties upon Carriages for the conveyance of persons, during the year ending upon the 30th September, 1797.

13
25
11
5
2
74
19
178
9
99
230
4/47
51
11
778

Sulkies Other two T w o wheel 'All otlier
Otlier carria- Four wheel car- Four wheel top Curricles Chaises
Chairs
ges,
having riages, having carriages, with with tops, withtops, with tops, with tops, wheel top carriages, two wheel
with steel cjirriages,
at $3.
pannel work framed
posts wooden or iron at $3.
at
at $3.
carriages,
or iron
and tops, with
above, with
at $3.
springs, or
at $2.
springs, at
blinds, glas- steel springs,
jacks, at $3.
ses, or cur- at §6.
tains, at §9.

~ v
-

£

-

_

o

1
14
5
12

~

_

-

1
2
3
1
1
9
1
6

-

28

66
20
113
3
37
89
1
9
9
2
381

.

87
13
51
69
71
111
28
G3
172
2
9
12
3
693

1 '

3

_
2
«

'

6
6
1
7
~

26

411
3,134
347
708
15
58
54
79
477
908
88

34
5

3
185
1

3
126
268
703
74
392
145
1
18
58
9

6,479

1,836

21 „
149

2

_

-

36
1
20
46
35
45
125
9

—

3
6

2
1
29
15
11
28

87
5
15
2
34
152

2
31
3

15
13
3

25
16
1

541-

119

346

•
'

"

18
177
28
607
9
1,221
972
146
76
274
1,626

Four wheel car- Amount of
riages, having duties payable in each
framed posts
and tops, and district.
resting upon
wooden spars,
at $2.

3
12
6
2
-

1,124
887
79 '

47
658
66
11
10
48
8
18
7
6

7,244

902

$1,593
11,877
1,421
3,779
125
7,061
5,139
6,660
2,372
9,007
13,397
80
3,695
5,718
404

75
50
16
80
16
47
78
82
58
02
43
16
41
98
91

$72,335 93

' T w o quarterly abstracts are wanting from this district; the amount of duty will, however, be inconsiderable.
TREASURY

DEPARTMENT,

Revenue Office, December 7,

1798.

W I L L I A M M I L L E R , Commissioner qf the Revenue.

FINANCE.

596

[1798.

A Statement of the duties upon Licences granted to retailers of Wines and Foreign DistiUed Spirits, during the
year ending ujpon the 30th September9 1797.
XICEXCES.

IN WHAT DISTRICT.
Spirits,.

Wine.

N e w Hampshire,
Massachusetts,
Rhode Island,
Connecticut^
Vermont,
New! York, N e w Jersey., Penrisylvania,
DelaWare,
Maryland,
Virginia,
Tennessee, North Carolina,
South Carolina,
Georgia,*
-

-

*

-

-

*

-

-

-

-

-

-

-

T

421
1,876
231
919
244
1,692
318
740
155
587
769
20
161
243
70

127
573
35
420
77
954
239
663
83
370.
525
•26.
74
118
53

$2,745
12,245
1,330
6,695
1,605
13,230
2,706
7,035
1,190
4,785
6,470
230
15,175
1,805
615

8,446

4,337

Total,

Amount of duty
payable in each
district

00
00
00
00
00
00
98
00
00
00
00
00
00
00
00

$63,861 98

T w o quarterly abstracts are wanting from this district; the amount of duty will, however, be inconsiderable.
TREASURY DEPARTMENT,

Revenue Office, December 7 , 1 7 9 8 .
W I L L I A M

MILLER,

Commissioner of the Revenue.

A General Statement of the duties upon domestic distilled Spirits and Stills, Sates at Auction, refined Sugar, Carriages for the conveyance of persons, ana Licences to retailers qf Wines and Spirits, during the year 1796-7.

In! what District

1
N e w Hampshire, Massachusetts,
Rhode Island,
Connecticut,
Venliont,
Newf York, NeW Jersey,
Penrisylvania,
Delajware,
Maryland, Virginia,
Tennessee, North Carolina, South Carolina, . Georgia,
Total,

Domestic dis- Sales at Auctilled spirits
tion, per
and stills, per
statement
* statement

$1,949
137,587
29,900
13,298
429
15,863
8,580
117,269
1,089
35,135
91,057
6,657
27,814
12,937
2,553

04
27
52
13*
50
06
65
32}
20
80i
90
36
61
82
57

$502,123 76

57'48
5,386 274
143 72
160- 30
9,388
38
8,900
13
7,924
3,540

17
81
664
964
63
57

Refined sugar, per
statement.

3,529 91f
1,738 65

20,614 11
24,538 20
8,500 52

w

_

199 76
2,102 92
143 834
37,996 10

58,921 39£

Carriages^'
per statement

Retailers* licences, per
statement.

1,593 75
11,877 50
1,421 16
3,779 80
125 16
7,061 47
5,139 78
6,660 82
2,372 58
9,007 02
13,397 43
80 16
3,695 41
5,718 98
404-91

2,745
12,245
1,330
6,695
1,605
13,230
2,706
7,035
J,190
4,785
6,470
230
1,175
1,805
615

72,335 93

63,861 98

00
00
00
00
00
00
98
00
00
00
00
00
00
00
00

Amount pay- Amount of saable in each
laries and
district
commissions,
agreeably to
the President's act of
9th April,
1795.*

6,345
170,625
34,534
23,933
2,159
66,156
16,461
164,404
4,665
65,352
114,465
6,967
32,884
22,564
3,717

27
96*
05
23i
66
81
22
01
744
97*
90
52
78
72
314

735,239 16f

1,136
12,054
2,221
2,362
996
4,573
2,354
17,119
1,051
7,232
18,082
1,371
8,462
5,680
1,399

86,098 43

See the annexed schedules.
TREASURY DEPARTMENT,

Revenue Office, December 7,

1798.

W I L L I A M

MILLER,

08
97
36
35
09
46
91
12
19
13
73
35
35
78
56

Commissioner qf the-Revenue.

1798.]

REVENUE FROM I N T E R N A L DUTIES.

597

P
A schedule exhibiting the amount of salaries due to the several supervisors 'and inspectors, and the amount qf
moneys allotted to collectors ana auxiliary officers, in each district, annually; in pursuance of the act of the
President of the United States, dated the 9th April, 1795.
In what district.

New Hampshire,
Massachusetts,
Rhode Island,
Connecticut, Vermont,
New York,
New Jersey,
Pennsylvania,
Delaware,
Maryland, Virginia,
Tennessee,
North Carolina,
South Carolina,
Georgia,
-

-

-

-

-

-

-

Supervisors.

-

-

-

-

-

v

-

-

r

-

-

-

Total,

NOTE.

$500
1,000
60O
700
500
1,000
600
1,200
500
1,000
1,350
500
1,000
1,000
500

00
00

DO

00
00
00
00
00
00
00 00
00
00
00
00

$11,950 00

Inspectors.

$1,500 00

_
-

_
_
-

2, boo 00

_

1,000 00 3,000 00

_

2,000 00
1,000 00
-

$10,500 00

Collectors and
auxiliary officers!

Amount

$steo 00

$420
1,460
250
600

00
00
00
00

1,090
820
1,610
330
1,500
4,650
330
2,780
2,340
660

00
00
00
00
00
00
00
00
00
00

3,9^60 00
850 00
1,300 00
920 00
2,090 00
1,420 00
4,810 00
830 00
3,500 00
9,000 00
830 00
5,780 00
4,3i0 00
1,160 00

$19,260 00

$41,710 00

420 tro

In Massachusetts there are three-surveys of* inspection.
Pennsylvania
"
four
ditto.
Maryland
"
three
ditto.
Virginia
"
six
ditto.
North Carolina "
five
ditto.
South Carolina
"
three
ditto.
In Maryland the supervisor performs the duty of inspector of the first survey^
In North Carolina the supervisor performs the duty of inspector of the third surveys and
In South Carolina the supervisor performs the duty of inspector of the first survey^
But neither-receive any additional commission or salary for performing this service.

TREASURY DEPARTMENT,

Revenue Office, December 7th,

1798.

W I L L I A M M I L L E R , Commissioner of the Revenue.

A schedule exhibiting the rates of commissions allowed to the supervisors, inspectors, and collectors, severally on the gross amount of the duties for the year 1796-7, ^ established by an act of the
President ofthe United States, dated 9 th April, 1795.
*
SUPERVISORS*
Ti
In what diattfctv

P fS
«

f-3 to

1
3

j

inspectors.
n A
d

•

rn uj (0
2 6a
A-S»
- ffi

H
I 3
o
•s g s §
MM „ £

•31 A S
TS

2 I
C £
O
'(U
•P •

New Hampshire
Massachusetts,
Rhode Island,
Connecticut, Vermont,
New York,
New Jersey,
Pennsylvania,
Delaware,
Maryland,
Virginia,
Tennessee,
North Carolina 1st and 3d survey,
Ditto,
3d, 4th and 5th d6.
South Carolina
Georgia,

per cent,"

per cent*

III

fral
o
Ctb ?
>

ga-ss
per cent.

•8J
§
i

per cent.

per cent.

14

14
14
14
2
14
14

14

2

14
14

2

14
14

14
2

14

14
14
14

2
14
U

Total amount of commissions on the gross
amount of each revenue.

COLLECTORS.

i i
t? **
<
5

8 § 8

Is

T)
I L L

&s|
£
o

per cent,

per cent.

3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3

s

L I

•-3'-el

a |

Sjjj R
TS SSk, »
3
C «.S ^

•3 O
4
2£
w 2u
<
a) rf
«<
0
0<ftS
rt

H i
per cent.

a

6
6
6
6
6
6
6
6
6
6
6
6
6
6

per cent.

.ii
is
ii
is
i?
u
1?
is
is
IS
is
is
is
is
is

I I ?
-3
•0:

«3 3
*
c
o
per cent.

4
4
4
4
4
4
4
4
4
4
~
4
4
4
4
4
4

i o
n
I'l
A ^
o<«

O OT
J
O
3 O
bf)
.S
0o
a
<
d
O
tJ
H

o

per <ient.

per cent.

per cent.

per cent.

4
5
4

7s
9
7i

84
24

44

5

8

4
4
5
5
5
5
5
•ei
5
5

7i
7i
9
8
9
9
8
H
9
9
8

Si
34
24

24
24
24
24
24
24
24
24

24
2*

24

45
44
44
44

44
44

45

44

45
4S

44

45
as

4S
44

TitivASVRY Department, Revenue Office, December 7th, 1798,
W I L L I A M M I L L E R , Commissioner of the Revenue.

1798.]

SINKING FUND.

5th CONGRESS.]

NO.

599

138.

[ 3 d SESSION.

S I N K I N G F*UND.
COMMUNICATED TO THE SENATE, DECEMBER 17, 1798.

The Commissioners of the Sinking Fund respectfully report to Congress as follows:
That the measures which have been authorized by the Board, subsequent to their report of the 4th of December,
1797, so far as the same have been completed, are fully detailed in the report of the Secretary of the Treasury to
this Board, dated the 12th of December, 1798, and in the proceedings of the accounting officers therein referred to,
which are herewith transmitted, and prayed to be received as part ot this report.
JOHN LAURANCE, President ofthe Senate pro. tem.
December 15th, 1798.
,

The Secretary of the Treasury respectfully reports to the Commissioners of the Sinking FundThat no purchases of the debt of the United States have been made since the date of the last report to Congress,
on the 4th day of December. 1797; and that the sums heretofore purchased amount to two millions three hundred
vn
/
and seven thousand six hundred and sixty-one dollars and seventy-one cents, for which there have been paid, in
specif the sum of one million six hundred and eighteen thousand nine huridredand thirty-six dollars and four cents,
as will more particularly appear from the document hereto annexed, marked A.
That the following sums have been applied towards the discharge of the principal debt of the United States,
since the date of the last report to Congress, of the fourth of December, 1797.
1st. To the third instalment of the six per cent, stock, bearing a present interest, which, pursuant to the act,
entitled " An act making further provisionfor the support of public credit* and for the redemption of the public
debt," passed on the third day of March, one thousand seven hundred ana ninety-five, and tne act in addition
thereto, passed on the twenty-eighth day of April, one thousand seven hundred and ninety-six, became payable
on the first day of January, one thousand seven hundred and ninety-eight, the sum of. .
„
$638,016 3
2nd. To the payment of an instalment of the subscription for bank stock due on the last day of December, one thouand seven hundred and ninety-seven, .
.
.
.
.
.
200,000 00
3rd. To the payment of the second instalment of the loan of 800,000 dollars, obtained of the Bank of
the United States, pursuant to an act passed on the 21st of February, 1795,
.
.
.
200,000 00
4th. To the payment of the first instalment of a loan of one million of guilders, in Holland, which
fell due the present year, pursuant to a contract dated the 1st June, 1787,estimated atforty cents
per guilder, .
.
.
/
80,000 00
$1,118,016 03
The payments before enumerated have been made out of the following funds:
1st. The interest fund on the sums which accrued upon the stock purchased and vested in the commissioners of the sinking fund, in trust for the U nited States, as particularly stated in the document hereto annexed, marked B,
.
.
.
.
.
.
.
.
2nd. The fund arising from the payment of the debts which originated prior to the present constitution of the United States, as particularly stated in the document marked C,
3rd. The fund arising from the sales of lands in the Northwestern territory, as particularly stated
in the document hereto annexed, marked D,
.
.
..
.
.
.
4th. The funds arising from established revenues, and appropriated for the reduction of the debts of
the United States, being for the period, and in reference to the objects, contained in this report,
Making, in the whole, a sum equal to the Reimbursements before mentioned,

-

88,912 87
17,714 95
88,376 73
923,011 48
$1,118,016 03

The growing produce of the interest funds, together with the sums received and expected from established
revenues, are estimated by the Secretary as sufficient for the reimbursement of the fourth instalment of the six per
cent, stock, bearing a present interest. A statement of the amount and application of the said funds will be exhibited to the Board with the next report
All which is most respectfully submitted, by
7

1 KEASURY DEPARTMENT, 1 2 M

/

_
of Decembers

1798.

OLIVER WOLCOTT, Secretary of the Treasury.

o
o
o

AStatement of the Purchases, offyblic

Stock by the Agents to fie $Trustees named in the Act for the Reduction of the Public Debt.
Six per cent stock.

Total amount of stock purchased bv the agents to the trustees, as per report to the Hquse
of Representatives, dated 4th December, 1 W ,
-

$907,816 64

I do hereby certify, that the trustees named in the acts for the reduction of the public
debt, have credit on the books of the several stocks at the treasury of the United states,
for the sums above stated,in the several columns of six per cent., three per cent., and
deferred stock: and the amount thereof, being public debt, extinguished by their purchases, is two millions three hundred and seven thousand six hundred and sixty-one
dollars and seventy-one cents, for which the sum of one million six hundred and eighteen
thousand nine hundred and thirty-six dollars and four cents, in specie, was paid irom
the public treasury, from the following funds, viz:

Amount ofthe Moneys expend-1
several species ed in purchasing
debt*
of stock*

Deferred stock*

$887,984 44 $2,307,661 71 $1,618,936 04 !

$511,860 63

1,471,875 88
522,925 55
312,860 28

$439,016 12
353,604 95
115,195 57

$401,072 90
31,731 94
79,055 79

$631,786 86
137,588 66
118,608 92

$907,816. 64

Surplus duties to the end ofthe year 1790, $957,770 65: amount purchased therewith,
Loan of $2,000,000,
- 434,901 89: amount purchased therewith,
Interest on stock purchased and redeemed, 226,263 50: amount purchased therewith,
$1,618,936 04

Three per cent, stock.

$511,860 63

aj
i>
12!

$887,984 44 $2,307,661 71

TREASURY DEPARTMENT, REGISTER'S OFFICE,

December

10, 1798,

H

JOSEPH NOURSE, Register.

3
oo

1799.]

V A L U A T I O N OF LAND AND D W E L L I N G HOUSES.

601

B.
Statement of moneys arising from interest on stock transferred to the United States, being the amount drawn by
the agent to the trustees for the redemption of the public debt, pursuant to the act of the Bth May; 1792, and
agreeably to a statement made at the Treasury, No. 10,048, dated 12th September, 1798, viz.
1797, March 31,
June 30,
September 30,
December 30,

-

-

-

-

-

-

-

-

- -

-

-

-

-

-

$22,160 61
22,233 47
22,236 45
22,282 34
$88,912 87

TREASURY DEPARTMENT,

Register's Office, December 10, 1798.
JOSEPH NOURSE,

Register.

C.

Statement qf moneys received at the Treasury in the year VIST, from the payment of debts which originated prior
to the present constitution, being the amount drawn by the agent to the trustees for the redemption of the public
debt, on the 30th December, 1797, and agreeably to a statement made at the Treasury, No. 10,048, dated September 10, 1798, viz.
From Daniel Jenifer, for the-amount of goods delivered to him at Yorktown, in Virginia, after the
capture of that place in 1781,
~
. ,*
"
$66 67
From Edward Carrington, late quartermaster general, being the amount of sundry payments made
by persons in discharge of their bonds, given for public property sold by him,
1,287 36
From Nathaniel Gilman, late commissioner,of the loan office for the State of New Hampshire, being the amount deducted from his account of charges for office rent and fuel,
105- 76
From Constable, Rucker & Co. being a balance due the United States for moneys advanced, and
tobacco sold them, pursuant to contract with the late Board of Treasury, 16,255 16
TREASURY DEPARTMENT,

Register's Office, December 10, 1798.

$17,714 95
JOSEPH NOURSE, Register.

D.

Statement of moneys arising from the sales of lands belonging to the United States, being the amount drawn by
the agent to the trustees for the redemption of the public debt, pursuant to the act of the 3d March, 1795, and
agreeably to a statement made at the Treasury\ No. 10,048, dated the 12th September, 1798.
1797, December 30. Warrant No. 7,829 in part of the nett proceeds of 43,446-^ acres, sold at Pittsburg, pursuant to an act of Congress of the 18th May, 1796,
$88,376 73
TREASURY DEPARTMENT,

Register's Office, December

5th CONGRESS.]

NO.

VALUATION

OF L A N D

10, 1798,

JOSEPH NOURSE, Register.

139-

AND DWELLING

[ 3 d SESSION.

HOUSES.

COMMUNICATED TO THE HOUSE OF REPRESENTATIVES, JANUARY 21, 1799.

Mr. HARPER mado the following report:
The Committee of Ways and Means, instructed, by a resolution of the 9th instant, to inquire and report, by bill or
otherwise, whether any, and what, amendments are necessary to be made in the act, entitled " A n act to provide
for the valuation of lands and dwelling houses, and the enumeration of slaves within the United States," have
attended carefully to that subject, and agreed to the following report^ which they beg leave to submit to the
consideration of the House:
The attention of the committee has been particularly directed to two parts of the act under which, as far as they
have been able to learn, the difficulties yet standing in the way of its execution, have arisen: that which relates to
the duty and compensation of assessors, and that respecting, tne description of dwelling houses.
As to thefirst,it appears that, although proper personsJhave, in several States, been prevailed on to act as assessors, at the present rate of compensation, yet instances have occurred in important and extensive districts, where
it has been found impossible to procure proper assessors, on account of the smallness of the compensations, and that
this difficulty may be apprehenaed, perhaps in an increased degree, in some States where the appointment of assessors, as far as is now known, has not yet been attempted. The committee have been able to perceive no other
remedy for it, than to authorize the Secretary of the Treasury, under the direction of the President, to increase the
compensations of assessors, in those cases where he may find it necessary—so, however, as that no assessor, principal or assistant, shall receive more than two dollars per day, in the wholes and this measure they recommend to the
House.
- . ,
It further appears, that difficulty and delay arise from the want of a provision for clerks to the principal assessors, whose duty, in the execution of the law, is very important, and must often require a degree of skill in accounts,
not always possessed by persons otherwise perfectly well qualified for that office. The committee, therefore, conceive that a clerk ought to be allowed to each principal assessor, his compensation not to exceed one dollar per day
while actually employed, and his accounts to be settled like those ofthe assessors, by the Board of Commissioners.
The committee also find, that some inconveniences have already been experienced from the shortness of time
allowed to principal assessors for receiving appeals, and that more may be probably expected. This time, as fixed
by the act, is fifteen days, and the commissioners have no power to extend it in any case. Such a power the committee suppose it would be proper to give them.


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