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AMERICAN STATE PAPERS. DOCUMENTS, LEGISLATIVE AJTD EXECUTIVE, OF THE C O N G R E S S OF T H E U N I T E D STATES, FROM THE FIRST SESSION OF THE FIRST TO THE THIRD SESSION OF THE THIRTEENTH CONGRESS, INCLUSIVE: C O M M E N C I N G M A R C H 3, 1789, A N D E N D I N G M A R C H 3, ISXSr SELECTED AND E D I T E D , UNDER THE AUTHORITY OF CONGRESS, BY W A L T E R LOWRIE, Secretary of the Senate, AND M A T T H E W ST. CLAIR CLARKE, Clerk of the House of Representatives. V O L M E V. W A S H I N G T O N : PUBLISHED BY GALES 1832. AND SEATON. THE 1800*] MINT. 615 B. Statement qf 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 8th May, 1792, and agreeably to a statement made at the Treasury, No. 11,064, dated the 25th November 1799. 1798, March 30, $22,282 34 June 30, . . . . . . . . . . 22,364 46 September 27, . . . . . . . . 22,364 46 December 29, . . . . . . . . . . 22,364 46 TREASURY DEPARTMENT, $89,375 72 = = = = = JOSEPH NOURSE, Register. Register's Office, December 4th, 1799. C. Statement of moneys received at the Treasury in the year 1798, 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 29 th December, 1798, pursuant to the act ofthe 3 d March 1795, and agreeably to a statement made at the Treasury, No. 11,064, dated the 25th November, 1799. From Timothy Pickering, late quartermaster general, for a balance of public moneys which remained in his hands, . . . . . . . . . $3,878 86 From Edward Carrington, late deputy] quartermaster general, on account of moneys received by him for public property sold, . . . . . . . . 2,831 82 TREASURY DEPARTMENT, Register's Office, December 4th, $6,710 68 1799, •: JOSEPH NOURSE, Register. D. Statement of moneys received into the Treasury in the year 1798, from the sale of lands belonging to the United States, being the amount drawn by the agent to the trustees for the redemption qf the public debt, pursuant to the act of 3d March 1795, and agreeably to a statement made at the Treasury, No. 11,064, dated 25th November, 1799. 1798, December 29. Warrant No. 9040, in part of the nett proceeds of 43,446^ acres sold at Pittsburg, pursuant to an act of Congress of 18th May, 1796, . . . . $11,963 11 TREASURY DEPARTMENT, Register's Office, December 4, 1799. JOSEPH NOURSE, Register. E. Statement of moneys arising from dividends on the capital stock belonging to the'United States, in the bank of said States, from 3d March, 1795, to 30th June, 1798, after deducting the interest on the subscription loan for the same period, being the amount drawn by the agent to the trustees for the redemption ofthe public debt, pursuant to the act of 3d March, 1795, and agreeably to a statement made at the Treasury, No. 11,064, dated 25th November, 1799. 1798, December 29. Warrant No. 9,039, in favor of said agent, TREASURY DEPARTMENT, 6th CONGRESS.] . . Register's Office, December 4, 1799. NO. . . $144,889 08 JOSEPH NOURSE, Register. 144. [ 1 s t SESSION. MINT. 3 COMMUNICATED TO CONGRESS, JANUARY 8, 1800. Gentlemen of the Senate and Gentlemen ofthe House of Representatives: A report, made to me on the first day of this month, by the Director of the Mint, through the office of the Secretary of State, with the documents attending it, I transmit to both Houses of Congress, for their consideration. JOHN ADAMS. UNITED STATES, January 8th, 1800. To the President of the United States. The Director of the Mint respectfully reports, that there has been coined and issued from the mint, from the first day of January, to the thirty-first day of December, 1799^ inclusive, the quantity of 213,285 dollars, in gold coin; 423,515 dollars, in silver coin; and 9,106 dollars and 68 cents, in copper cents; amounting to 645,906 dpflars and 68 cents, or 1,365,681 pieces of coin; which, added to the former returns, makes the whole ofthe coinage, since the establishment of the mint, 6962530 dollars in gold, 1,210,158 dollars and 75 cents in silver, and 50,111 dollars and 42 cents in copper cents; making the amount of the whole cqinage of the mint, 1,962,800 dollars and 17 cents; all which will more fully appear by the enclosed returns from the treasurer of the mint; as also, that the coinage of the last year has exceeded that of any former year, by 100j208 dollars 68 cents. Itis almost needless to observe, that the 50,000 dollars in copper coin, required by the second section of the act of Congress, passed on the 8th of May, 1792, being now completed, it becomes necessary for the Treasurer of the United States to comply with the provision of the said section, by giving the public notice therein mentioned. - FINANCE. 616 [1798. The mint has been regularly supplied with bullion, both gold and silver, so as to keep it in constant operation, on th^ present establishment, during the year past, excepting two months, in which, the works were totally stopped, on account of the then prevailing fever; and there is a rational prospect that the supply will be continued for the present year. From the late arrangements with regard to supplies of copper planchettes, for the coinage of cents, there is no doubt but that one press, equal to the coining of 14,000 per day, may be kept in constant operation. It becomes necessary for the Director to draw the attention ot the President to the act of Congress for the establishment of the temporary and permanent seat of the Government of the United States. By, the original institution of the mint, it was established at the seat of Government. By the sixth section ofthe act of Congress, above refered to, it is enacted "that all offices, attached to the seat of Government, shall be removed to the permanent seat of the Government of the United States, by their respective holders, on the 1st day of December next." A question has arisen under this act, whether the department ofthe mint is included therein or not. If it is, without further provision by law, the mint must be# removed, with the other departments, agreeably to the directions ot that act$ and if it is not, many necessary provisions must be made by law, applicable to the mint being carried on at a distance from the seat of Government. The doubtful consequences of a removal must strike every person acquainted with the business of the mint, as it is in a great measure supported by the bullion passing through the different banks of this city, and for want of which, it would frequently be without the means of coinage, while the expense would be nearly the same to the Government. The Director, therefore, thinks it his duty respectfully to submit to the President the propriety of bringing tMs subject before Congress,Jn the early part of the sessions this step is rendered more obviously necessary, from the present state of the machinery of the mint. The works ought to be kept in perfect repair, unless they are so soon to be removed; in which case some parts, not worth the transportation to so great a distance, might be suffered to remain as they are, or barely kept in such repair as to answer Tor immediate use. The Director is sorry to observe, that the practice of melting down the coin ofthe United States, by workmen in gold and silver, is, he fears, becoming too common, to the manifest loss of the United States. As there are not any laws prohibiting it, every one is left to his own discretion, which, from the certainty of the standard, becomes so reat a convenience, if not a pecuniary advantage, as to render the prevalence of the practice almost beyond a oubf, if not prohibited by law. All which is respectfully submitted to the President January 1st, 1800. ELIAS BOUDlNOT, Director. f MINT OF THE UNITED STATES, Treasurer's Office, January 1st, 1800. A statement of the denomination and value of gold coins issued from the Mint of the United States, from the 1st of January to the 31s/ of December, 1799, inclusive, viz: 17,483 eagles, $174,830 00 7,451 half eagles, 37,255 00 480 quarter eagles, 1,200 00 $213,285 00 The Director of the Mint. < BENJAMIN BUSH. MINT OF THE UNITED STTTES, Treasurer's Office, January 1st, 1800. A statement of the denomination and value of silver coins issuedfrom the Mint of the United States, from the 1st of January to the 31s£ December, 1799, inclusive, viz: 423,515 dollars, $423,515 00 BENJAMIN The Director of the Mint, RUSH. MINT OF THE UNITED STATES, Treasurer's Office, January 1st, 1800. A statement of the denomination and value of copper, coined at the Mir, t of the United States, from the 1st January, to the 3lst of December, 1799, inclusive, viz: 904,585 cents, $9,045 85 12,167 half cents, 60 83 $9,106 68 BENJAMIN RUSH. The Director of the Mint. MINT OF THE UNITED STATES, Treasurer's Office, January 1st, 1800. I certify there has been coined? at the mint of the United States, from the commencement of the establishment, to the date hereof, as follows, viz: Gold, $696,530 00 1 Silver, _ 1,216,158 75 Copper, 50,111 42 $1,962,800 17 BENJAMIN RUSH. The Director ofthe Mint. 6th CONGRESS.] J\FO# 1 4 5 . INTERNAL [1st SESSION. REVENUES. COMMUNICATED TO THE HOUSE OF REPRESENTATIVES, FEBRUARY 5, 1800. TREASURY DEPARTMENT, February SIR: 4th, 1800. I have the honor to transmit a report, with two statements, relating to jhe internal revenues of the United States, in obedience to the permanent resolution of the House of Representatives, passed on the 6th of January, 1797, and an act of Congress, passed on the n t h July, 1798. I have the honor to be, with perfect respect, sir, your obedient servant, OLIVER WOLGOTT. The Honorable the SPEAKER of the House of Representatives. Provided by law for salaries to supervisors and Inspectors, and Salaries and for annual al- other anlowances to nual allowcollectors and ances. auxiliary officers. Districts. N e w Hampshire, Massachusetts, Rhode Island, Connecticut, Vermont, New'York, /New Jersey; Pennsylvania, Delaware, Maryland, Virginia, Ohio, Tennessee, North Carolina, South Carolina, Georgia,* 41 27 13 18i 3 19 77 23 3 41 14 16 22 299 82 $920 3,960 850 1,300 920 2,090 1,420 4,810 830 3,500 9,000 1,965 830 5,780 4,340 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 800 3,869 810 1,243 920 2,090 1,310 4,810 830 3,500 8,702 1,917 800 5,710 3,771 EMOLUMENTS. Commissions. 00 $200 385 24I 50 70Q 8,899 49 00 200 1,613 58 84 200 1,261 30 00 150 97 3 Of 00 400 4,604 56 00 200 1,610 64 00 800 13,114 34 00 150 396 69 00 600 5,567 44 50 1,000 11,819 85 50 250 1,875 74 00 150 890 08 00 800 2,138 08 15 600 2,431 36 $42,515 00 41,084 49 •Pill 11 37 1,451 204 198 Measur- Tines and Stationary, ing and penalties. printing, Gauging marking and poststills. casks. age. 72 10 20 48 1,376 76 22 114 30 12 198 12 792 94 64 35 1,011 22 94 78 11 10 47 62 '681 42 442 14 6 80 256 98 344 59 83 12 224 68 54 78 6,400, 56,605 70£ 5,198 21 EXPENDITURES. 75 9 80 11 11 35 61 646 93 157 247 151 26 158 333 479 Q6h 1 2 5 00 50 50 37 60 62 100 98 10 35 85 90 00 18 00 io 409 51J 1,843 43£ 1,238 20j 18,025 12 174 37 3,116 47 J,324 91 4,562 40 68 86* * 1,236 17 986 97 8,904 75 .416 05 3,673 64 1,592 11 22,021 66 89 86 1,560 15 1,301 56 1 2 , 1 6 6 J 0 0 1,229 71 23,785 89 149 69 4,351 08 217 22 2,084 15 696 19 9,641 07 1,431 59 8,809 78 Office Other offiClerk hire. rent and cial exfuel. penses. 150 2,065 772 916 150 1,331 749 3,359 2,276 2,215 360 .333 1,500 2,131 00 145 50 68 00 1,223 60 537 00 151 50 31 34 361 34 251 00 75 742 00 379 25 527 91 467 28 1,252 81 2,400 8 66 852 00 1,044, 06 1,021 50 3,535 00 289 87 917 50 00 33 230 00 184 50 658 16 617 09 577 34 51 25 35 62 70 03 50 41 62 90 00 90 30 Stationary, printing, and postage. 409 1,238 174 1,324 68 986 416 1,592 89 1,301 1,229 149 217 696 1,431 51£ 20£ 37 91 863 97 05 11 86 56 71 6£> 22 19 59 3o Balance in favor of the officers in each district. 773 5,064 1,129 £,853 218 3,440 2,160 8,604 98 5,715 8,001 1,717 830 3,039 4,757 35J 1,070 07i 31* 12,960 7 8 | 12 1,987 35 94 1,708 46 86-J 1,017 31 34 5,464 41 91 1,512 73 23 13,417 43 36 1,461 79 98 6,450 02 89 15,784 00 46 2,633 62 55 1,253 59 59 6,601 48 14 4,052 64 2,509 23 1,932 70 724 59£ 11,326 81$ 125,781 76& 18,309 83 7,419 62 11,108 43 11,326 81} 48,406 04£ 77,375 69£ The allowance to the supervisors and inspectors, for clerk hire, commenced on the 1st July, 1798; of course, only half the sum which they, are to receive in future years, appears in tills statement The necessary expenses of procuring books, stationery, &c are allowed the officers in the settlement of their accounts. They are introduced here on both sides merely to show the amount OF the inspectors of surveys, two of them are also officers of the customs; and of the collectors, seventeen are, in like manner, officers of the customs. *No feturn received. TREASURY DEPARTMENT, Revenue Office, December ZOth, 1799. W I L L I A M M I L L E R , Commisssioner of the Revenue. FINANCE. 618 [1798. B. JI Statement ofthe duties upon domestic distilled Spirits and Stillsf during the year ending upon the 30th June, 1798. 1 Amount of duties arising' on Amount of duties arising on Total amount of duties arisstills in the country, and ing- and payable in each spirits distilled from foon stills in cities, towns, district. reign materials, and on and villages, under 400 spirits distilled from dogallons capacity, employmestic materials in cities, e d in distilling- domestic towns, and villages, from materials. stills of 400 gallons capacity and upwards. IN TVHAT DISTItlCT. New Hampshire, Massachusetts, Rhode Island, Connecticut, Vermont, New York, New Jersey, Pennsylvania, Delaware, Maryland, Virginia, Ohio, Tennessee, North Carolina, South Carolina, Georgia, - 423 100,506 26,394 1,719 74 5,304 84£ 12 98£ 72| 95£ 06 431 102,173 26,394 7,772 202 9,77p 4,546 123,400 7 50 1,667 82 6,053 127 4,466 4,546 122,551 939 47 24 62 82 21 £ 5l£ 2,088 82 2,088 82 5,027 36£ 720 94 171 5 7 f 30,322 108,797 38,062 12,987 $148,592 OBi 35,349 109,518 38,233 12,987 37£ 72 02 38j| 74 66 59f 38£ 21,166 16£ 21,166 m 14,259 28 4,403 97 21,568 32 4,403 9 7 | 371,508 4 6 | 520,100 5 5 | 7,309 04 Total, 34s 94 984 96f 57i 88 21i 98£ TREASURY DEPARTMENT, Revenue Office, December 31s/, 1799. W I L L I A M M I L L E R , Commissioner of the Revenue. E—Continued. Ji statement ofthe duties upon refined Sugar, during the year ending upon the 30th September, 1798. I2T WHAT DISTRICT. Quantities of sugar Gross amount of du- Discount allowed for Amount of duty payties. removed. prompt payment at able in each dis6 per cent. trict. In pounds. New Hampshire. * Massachusetts, Rhode Island, Connecticut. Vermont. New York, New Jersey Pennsylvania, Delaware. Maryland, Virginia. Ohio. Tennessee. North Carolina. South Carolina. Georgia. - 202,110* 100,666 Total, Dolls. Cts. Dolls. Cts. Dolls. Cts. 4,042 2 0 | 2,013 2 9 88,09 3,954 1 1 | 2,013 29 1,011,492| 20,229 82 945,958! 18,919 10 504,255 10,085 10 2,764,482! 55,289 5 1 i 536 08 19,693 74 18,919 10 14 46 638 63 10,070 64 54,650 881 TREASURY DEPARTMENT, Revenue Office, December 31 st, 1799. W I L L I A M M I L L E R , Commissioner of the Revenue. I N T E R N A L REVENUES. 1800.] 619 B—Continued. A Statement qf the duties upon Licences granted to retailers of wines and foreign distilled spirits, during the year ending upon the 30th September, 1798. Wines. New Hampshire, Massachusetts, Rhode Island, Connecticut, Vermont, New York, New Jersey, Pennsylvania, Delaware, Maryland, Virginia, Ohio, Tennessee, North Carolina, South Carolina, Georgia, - 117 510 38 349 58 851 222 632 84 373 410 31 26 117 121 66 - - - : - - - Amount of duty payable in each district. LICENCES. IK WHAT DISTRICT. - - - Total, 4,005 Spirits. Dolls. Cts. 475 1,888 264 914 260 1,679 353 759 169 614 791 20 24 306 315 128 2,960 11,990 1,510 6,315 1,590 12,643 2,875 6,965 1,265 4,935 6,005 255 250 2,115 2,180 970 8,959 64,823 33 00 00 00 00 00 33 00 00 00 00 00 00 00 00 00 00 TREASURY DEPARTMENT, Revenue Office, December 31$*, 1799, W I L L I A M M I L L E R , Commissioner ofthe Revenue. B—Continued. A Statement qf the duties upon Sales at Auction, during the year ending upon the 30th September, 1798. IK WHAT DISTRICT. New Hampshire, Massachusetts, Rhode Island, Connecticut, Vermont. New York, New Jersey;, Pennsylvania, Delaware, Maryland, Virginia, OhiS, Tennessee. North Carolina, South Carolina, Georgia, Amount of purchase Amount of purchase money at 1-4 p e r money at 1-2 per cent. cent. 5,589 177,095 1,681 16,300 67 27F 36 90 275,654 6,464 144,524 1,956 69,418 41,086 658 68 80 . 76 80 61 62 00 334 08 11,442 20 810 00 Total, $753,017 75$ 11,621 6£ 635,814 00I 28,142 32 16,677 39 Gross amount of duties. Auctioneers* commissions thereon at 1 per cent. Amount of duty payable in each district. 72 3,621 144 124 06§ 66 86 12 68} 35 85 1 40 1 22 71 3,585 143 122 37} 81$ 46 98* 8,302 84 5,591 79 7,73? 2,95439 10 93} 59 83} 68 79 12£ 82 57 82J 55 42 80* 77 37 29 25 35J 8,219 84 5,536 79 7,662 2,925 38 55 16$ 17 03$ 31 52 76* 20,501 15 343,210 78 43,174 53} 103 27} 1,744 45 217 80J 96} 17 11 2 10 102 31 1,727 34 215 70* 5,782,162 7 7 } 30,820 29$ 305 92J 1,522,690 12,899 1,025,975 30,440 1,513,236 570,375 7,403 96 12 28 93} 23 64 36£ 30,514 50 TREASURY DEPARTMENT, Revenue Office, December 31 st, 1799. W I L L I A M M I L L E R , Commissioner qf the Revenue. No. 1.—Continued. A statement qf the Duties upon Carriages for the conveyance qf persons, during the year ending upon the 30th September, 1798. 15 DOLS, AT 9 DOLLARS. AT 12 DOLLARS. 6 DOLS. £ aT rf a. ^ 5 A o « O o 5 35 4 13 1 38 23 1 13 17 69 6 34 6 1 45 13 504 38 et O | o3 O r U _c/T H S1? See M § O A ft rrf S gp| 3 41 7 23 12 6 4 99 19 37 9 105 129 3 16 1 86 16 26 3 9 5 11 11 66 131 12 5 49 3 50 43 14 161 574 740 2 1 1 153 H A to 96 225 9 3 41 52 15 13 67 104 177 2 Total, dollars, tf § 5 13 37 109 5 50 95 4 1 8 AT 2 DOLLARS. •B > o ft «r? > o O 0H IX WHAT DISTRICT. New Hampshire, Massachusetts, Rhode Island, Connecticut, Vermont, New York, NewJersejr, Pennsylvania, Delaware, Maryland, Virginia, Ohio, Tennessee, North Carolina, South Carolina, Georgia, AT 3 DOLLARS. I1?-" jg<u *o °u fe a ^ rj c £ ft fto ? ST 3 > £ > a •a o 418 3,105 316 758 24 2 97 9 46 1 72 117 132 80 2 22 65 689 81 1,166 153 7 8 2 CO 6 19 27 4 3 120 1 119 565 637 306 259 g-a o S8 H 13 41 93 18 6 36 50 90 19 10 10 2 13 16 11 130 1 2 19 9 4 211 6 7 12 30 5 1 10 417 758 6,852 2,002 495 113 TREASURY DEPARTMENT, REVENUE OFFICE, December ^ FC IS .2 2 17 111 |.s8! 179 38 557 14 1,236 1,018 117 89 275 1,610 5 7 1,325 934 120 324 Amount of duty payable in each district. O ft f 18 24 38 21 o ft H 13 51 4 23 51 1 6 bp £ ft « ui O pj — i<u < O u £ ft °J «tj 5 <u g ' fe q d •a M £ § 5S ft «a o 7,542 | 4 6 3 1 66 731 73 5 10 41 2 4 13 7* 4 970 $1,5^9 11,459 1,339 3,942 187 7,388 6,503 5,915 2,737 9,394 13,203 50 1517 98 33 58 65 38 25 91 86 160 00 86 4,030 5,561 779 50 35 80 66 $74,290 07 31 st, 1799. W I L L I A M M I L L E R , Commissioner of the Revenue. 00 o o 1800.1 INTERNAL REVENUES. 621 B—ContinuedA General Statement of the Duties upon Domestic distilled Spirits and Stills, Refined Sugar, Eicenveslo Retailers of Wines and Spirits, Sales at Auction, and Carriages for the conveyance of persons, during tlie year 1797-8. IS WHAT DISBICT. New Hampshire, Massachusetts, Rhode Island, Connecticut, Vermont, New York, New Jerseys Pennsylvania, Delaware, Maryland, Virginia, Ohio, Tennessee, North Carolina, South Carolina, Georgia, Total, dollars, Carriages, ; Amount payDomestic distil- Refined sugar, Retailers' Sales at Aucled spirits and per statement licences, per tion, per per statement.' able ill each district. stat'tftient. ' statement. * stills, per statement. $431 34§ 102,173 94 26,394 98J 7,772 96f 202 57^ 9,770 88 4,546 2I5 123,490 98^ 2,088,82 35,349 74 109,518 66 38,233 5 9 | 12,987 38^ 21,166 16£ 21,568 3 2 4,403 9 7 | 520,100 5 5 | $3,954 1 1 | 2,013 2 9 19,693 74 18,919 10 10,070 64 54,650 8 8 ! $ 2 , 9 6 0 00 11,990 00 l,51t) OO •6^315 00 " 1,590 Ob 12,643 3$ 2,875 10 6,965 00 1,265 0 0 •4,935 -00 6,005 00 2 5 5 OO 250 0 0 2,115 00 00 "970 OO €4,323 33 $1,599 11,459 1,339 3,942 187 7,388 8,213 .55 6,503 84 16g 5,9l5 5,536 17 £ ^ 7 70 3£ 9,394 7,S62 51 ! 13,203 2,925 5 2 160 38 7 6 | 86 4,030 102 5 1 5,561 1^727 5 4 779 215 7 0 | $71 3 7 ! 3,585 8 l £ 143 40 122 30,514-50 50 • $5,062 2 2 | 15 i 133,163 1 ! 31,400 90§ 17 : 18,153 93 98 1,979 90£ 33 57,716 08 58 : 14,069 03 65 160,826 631 38 6 , i 7 0 10d -25 91: 67.412 60 86 : 1^1,653 04 00 38,687 36 50 13,323 88£ 35 27.413 82,v 80 &1,037 46 66 6,369 33£ 74,290 07 744,379 33^ TREASURY DEPARTMENT, Revenue Office, December 3lst, 1799. W I L L I A M MILLER, Commissioner-of the Revenue. B—Continued. Abstract qf Duties arising on Stamped Vellum, Parchment, and Papier, in the year commencing SALES-. In the Supervisor's Office. N e w Hampshire, Massachusetts, Rhode Island, Connecticut, N e w York, N e w Jersey, Delaware, Maryland, Virginia, North Carolina, South Carolina, Verrhont,* Pennsylvania,! Tennessee, % Georgia,§ - $2,615 28,235 4,080 4,161 52,160 1,304 1,011 31,662 8,213 145 11,274 280 37,872 45 401 Total amount, dollars, 51 68*| 69 58 23 60 36 39 27 12 24 10 75 11 35 183,463 98^ By the Inspectors of Surveys. $1,458 730 2,185 458 305 bi 63 18 18 32 568 46 5,705 8 2 | By the Collectors. $2,134 6,648 1,562 4,505 7,485 2,767 984 8,794 13,591 5,192 3,804 1,064 5,882 310 2,Q02 13 30 67 33 79 63 66 77 83 15 90 06 72 64 23 66,731 81 on the 1st July, 1798, and ending on the 30th June, 1799. Commutation Fines received Gross amount Discounts allowed on pur- Total amount of one per on Instruments accruing in chases of $10 and upwards. of discounts. cent, received previously ex- each district. on tlie divi- ecuted which dends ofback- have not been By the By tlie ing institutions. duly stamped. Supervisors. Inspectors. - $1,451 385 192 1,013 75 20 88 40 95 76 1,579 45 304 38 - 675 00 10,491 36 16,189 18 $30 80 40 20 270 00 00 00 00 00 20 60 60 50 180 00 00 00 00 00 280 00 1,090 00 $4,779 37,873 6,068 8,879 60,929 4,072 2,111 42,827 2,4,354 5,845 16,239 1,344 55,095 355 2,403 64 79 56 79 42 23 78 24 66 45 46 16 29 75 58 273,180 80 $174 1,947 305 297 3,679 ^ 72 1,942 496 10 554 4 2,767 541 2If 68 99£ 90 56£ 09 73 59 20 27 57 95 $105 4 7 | 40 119 33 5 45£ 26 36 62 38 71 16 66 12,357 96£ $174 2,052 305 297 3,679 87 72 1,983 615 43 559 4 2,806 54} 69 68 99£ 90 56i 09 18£ 85 56 89 57 66 Fees paid to Nett amount clerks of courts accruing and &c. foi" record- payable in ing certificates each district. of admission of counsellors &c, $1 3 1 4 8 50 25 50 50 25 4 25 5 00 16 66 342 8 7 | 12,700 8 4 | 30 50 $4,603 35,817 5,761 8,577 57,241 3,984 2,038 40,842 23,738 5,801 15,675 -1,339 52,283 355 2,386 59i 85 38 29£ 27 66;£ 69 80£ 81 89 32 59 63 75 92 260,449 45f •One quarterly ^return wanting. •(•Sales by tlie inspectors and collectors for the quarter ending 30th June, 1799, wantirig. *TWQ complete quarterly returns wanting. §The collectors* sales, for one quarter, not included, TREASURV DEPARTMENT, REVENUE OFFICE, December Slst, 1799. W I L L I A M M I L L E R , Commissioner of the Revenue* CO o o DUTIES 1600.] 6th COKGRESS. J AND DRAWBACKS. 628 N o . 146. DUTIES AND [1st SESSION. DRAWBACKS. s COMMUNICATED TO THE HOUSE OF REPRESENTATIVES, FEBRUARY 10, 1800. TREASURY DEPARTMENT, February 1th, 1800. SIR: In obedience to the permanent order of the House of Representatives, passed on the third of March, 1797, I have the honor to transmit two statements, exhibiting the amount of duties and drawbacks on goods, wares, and merchandise, imported into the United States, and exported therefrom, during the years 1795, 1796,1797, and 1798. I have the honor to be, with perfect respect, sir, your obedient servant, OLIVER WOLCOTT. The Hon. the SPEAKER of the House of Representatives. t j 5 624 FINANCE. [1800. S. Statement exhibiting the amount of Drawback on the sundry articles exported from the United States, in the years 1795, 1796, and 1797, compared with the amount of Duties collected on the same, respectively. IN THE TEAR 1796. IN THE TEAR 1795. IN THE TEAR 1797. s^xopss OF MERCHANDISE. Amount of Duties. On Merchandise— Paying a duty of 7$ per cent, ad vaU 8 do Do — 10 do Do do. Do m 10f do Do 11 do Do 12J do Do da Do 134 IS* 'do 15 do Do 15J do Do — do 16 Dp do 16} Do do 16^ Do do 20 Do 21£ do 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 d o . from Molasses, Do. from domestic produce, Molasses, Beer, Ale, and Porter, Bohea Tea, Souchong, ~ Hyson, Other Green, Coffee, Chocolate, Cocoa, Brown Sugar, Clayed, Lump, X.oa£ Other, Tallow Candles, W a x and Spermaceti, Cheese, Soap, Pepper, Pimento, — — Tobacco manufactured, Snuff; Indigo, ~ Cotton, — Nails* — Spikes, Bar and other Lead, Steel umvrqught, Hemp, Cables, Tarred Cordage, Untarred do. and Yarn, T Twine and Pack-thread, Glauber Salts, Salt, Coal, Boots / Shoes and Slippers of Silk, All other Shoes, W o o l and Cotton Cards, Playing Cards, - Dollars, Amount of Drawback. Amount of Duties. Dolls. Cts. 11,827 35 3,791 IA 1,781,787 40 40,854 62 9 41 8 20 293 41 92 4,935 68 107,538 89 17,056 42 662,291 62 230 82 157 2A *9,308 01 6,102 91 891,248 12 2 34 36 11 14 41 220 19 68 73 301 84 535 10 53,613 12 138 82 43,660 40 40 80 48 32 2,693 35 62,566 15 174,591 79 181 65 28,402 22 5,982 68 196,842 76 2,369 22 2,108 63 99,955 61 12,432 18 728 95 65,78 4 17 3,164 92 44,899 89 1,108 62 95,773 03 51,976 94 3,321 73 94,370 29 5,701 58 38,848 89 53,514 80 1,453,643 28 257 69 % 87 156 87 127,759 05 288 26 29,375 76 5,237 22 227,884 56 867 99 28,877 96 1,856 23 35,703 50 36 05 9,822 48 2,694,902 00 1,949,168 78 21 73 73,576 35 46,884 88 299,323 13 902,801 40 70,056 43 68,086 85 Dolls. Cts 453 99 3,892 19 26 32 6,967 69 557 14 19,138 80 15,536 77 22,072 24 48,168 52 4,255 04 5,187 09 221,192 24 146,466 79 48,195 22 810 66 35,109 83 4,226 63 68,130 72 1,142 62 10,211 16 1J&15 37 6,029 50 869 81 345,770 35 8,338 59 695 62 478 55 11,667 05 24 50 3,889 45 ,52,520 307 .87 2,668 1,436 12,239 26,894 18 85 36 20 52 02 39 91 59 120,380 75,723 1,788 47 33 236 214 637 1,208 87 09 14 77 03 29 79 65: 49 92 57 177 25 84 242 3 T 3,638 85 81 27 12 Dolls. Cts. 2,153,549 63 Amount of Duties. Amount of Drawback. Amount of Drawback. Dolls. Cts. Dolls. Cts. Dolls. Cts. 993 00 401 35 133,500 52 1,473,793 00 186,650 00 75 26 133,^98 23 896,413 29 10,040 25 58,523 49 130,793 00 869,731 00 52,517 00 134,371 00 39,618 80 1,149*984 18 3*330 83 22^25 65 26,392 00 952,540 00 15,594 00 50,640 00 65,329 79 72,807 55 3,872 16 63,49775 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 27,765 87 185,861 52 16,216 03 82,225 98 46,090 48 2,829,062 26 7 41 40,483 65 883,425 66 27,718 04 45 74 2,515 18 5,867,55 500 15 39,114 12 19,247 56 115,500 34 23,471 94 3.947 95 146 42 74,984 56 118,227 42 69,102 46 1,365 70 12,127 92 9,223 07 90,038 04 5,168 98 29,892 60 2.948 07 10,618 09 2,102 54 443,549 57 12,749 10 1,157 91 1,021 59 19,810 95 109 30 19,150 07 14,391 00 60,263 00 8,593 15 8,807 00 60,779 00 1,623 10 12 25 936 00 542 31 F 5,783 00 , 89,936 00 130,019 00 118,551 03 26,584 00 45,<524 00 7,819 89 24,562 00 174,920 00 69,899 70 75 00 623 00 79 20 22,797 00 90,467 00 7,383 12 733 00 6,964 00 1,716 14 2,608 00 102,959 00 3,472 52 2,652 00 77,250 00 16,091 34 13,586 00 41,839 00 12,273 95 1,041 00 17,972 00 1,869 40 66,613 00 86,685 00 60,414 58 65,010 00 416,670 00 2,695 78 56,960 00 154,222 90 1,586,630 00 96 00 376 00 271 41 19 00 27 00 1,631 00 145,858 00 1,121 96 2,768* 00 22,673 00 3,570 25 3,975 00 145,760 00 7,681 41 1,223 00 37,992 00 2,590 85 13,256 00 79,126 00 ' 5,367 20 222 00 45,087 00 2,079 67 3,102,982 68 2,820,073 00 2,299,646 00 19 00 58,881 00 27,957 00 40,246 63 497,187 85 1,218,131 00 482,460 00 420,890 00 345,197 00 23,367 26 67 00 1,93700 235 97 2,562 2,669 344 9,844 10,063 8,718 24,042 82 32 37 66 34 13 62 179,534 138,254 2,362 163 8,389 145 1,359 457 1,884 315 168 42 15 60 14 70 91 27 20 12 46 99 3,852 24 241 119 1,255 58 50 03 55 38 3,623 41 . 2,718 00 253 00 26,020 00 23,438 00 87,543 00 4,685 00 3,375 00 4,518 00 46,064 00 95,814 00 65,336 00 2,250 00 7,250 00 10,140 00 40,455 00 1,911 00 24,495 00 2,99500 6,430 00 1,45300 391,13400 9,702 00 1,406 00 731 00 19,250 00 10 00 12,874 00 1,696 00 40 00 19,376 00 16,062 00 85,434 00 12,910 00 189 00 22* 00 33,028 00 77,489 00 6,370 00 100 00 1,850 00 81 00 91 00 5,911 oa 81 00 738 00 31 00 12,436 00 153 00 273 00 419 00 4,864 00 13,577 00 11,163,370 23 2,898,765 79 12,581,167 12F 4,784,050 12 12,247,843 00 4,308,704 00 JJOTE. T h e accounts for the first and second quarters of the year 1797, from the district of Charleston, South Carolina, have not been rendered to the Treasury. TREASURY DEPARTMENT, Register's Office, February 5, 1800. JOSEPH NOURSE* Register. 1800.] DUTIES AND DRAWBACKS. 625 J A Statement exhibiting the amount of Drawback on the sundry articles exported from the United States^,in the years 1796, 1797, and 1798, compared zvith the amount (f duties collected on the same, respectively. IK THETFEAK'1796. IN THE TEAR 1797. IN THE TEAR 1798. SPECIES or MERCHANDISE. Amount of Duties. Ahiount of Drawback. Amount Qf Duties. Amount of Drawback. Polls Cts. Dol.s. Cts, On Merchandise— Dolls. Cts. Dolls. Cts. 993 00 Paying1 * duty of 74 per cent, ad vdL 8 do Do 401 35 10 2J153,549 63 133,$00 52 1,473,793 00 do Do 186,650 10i do Do 75 26 11 do 133,498 23 , 10,040 25 130,793 00 Do 52,517 12$ do 896,413 29 Do 58,523 49 869,731 00 134*371 13} do 39,618 80 Do . 3,330 83 26,392 00 15,594 15 do 1,149*984 18 22,825 65 952,540 00 Do 50,640 16$ do 65,329 79 Do 8,593 15 60,263 00 14,391 20 do 72,80? Do 1,623 10 60,779 00 8,807 21} do Do 12 25 22 da Do 3,872 16 542 31 5,783 09 936 40 do 63,497 75 118,551 03 130,019 00 On Wines, at 89,936 4 4 do 42,485 06 7,819 89 45,624 00 Do 26,584 209,280 84 69,899 70 174,920 00 Madeira Wine, 24,562 630 00 70 20 Burgundy aud Champaigne, 623 00 75 185,547 38 7,383 12 Sherry, 90,467 00 22,797 9,489 68 1,716 14 St. Lucar, 6,964 00 733 138,096 72 3,472 52 102,959 00 Lisbon, 2,608 31,075 77 16,091 34 Oporto, 77,250 00 2,652 79,016 16 12,273 95 Teneriffe and Fayal, 41,839 00 13,586 36,022 19 1,869 00 Malaga, 17,972 00 1,041 90,920 89 60,414 58 AU other, 86,685 00 66,613 157,777 86 2,695 78 416,670 00 Foreign distilled Spirits from grain, 65,010 1,603,023 39 154,222 90 1,586,630 00 Do. from other materials, 59,960 743 53 271 41 376 00 Domestic do, from Molasses, 96 176 so: 27* 00 Do. from domestic produce, 19 145,737 69 1,121 96 145,858 00 Molasses, — 1,631 27,765 87 3,570 25 22,673 00 Beer, Ale, and Porter, 2,768 185,861 52 7,681 41 145,760 00 Bohea Te?, 3,975 16,216 03 2,590 85 37,992 00 Souchong, 1,223 82,225 98 5,36? 20 79,126 00 Hyson, 13,256 46,090 48 2,079 67 45,087 00 Other Green, 222 2*829,062 26 3,102,982 68 2,820,073 00 2,299,646 Coffee, 7 41 v 19 00 Chocolate, 40,483 65 40,246 63 58,881 00 Cocoa, 27,927 883,425 66 497,187 85 1,218,131 00 482,460 Brown Sugar, 17,718 04 23,367 26 420,890 00 345,197 Clayed, 45 74 67 00 Lump, 2,515 1.8 1,937 00 235 97 Loaf, 2,562 82 Other, 5,8,67 55 1 2,669 32 Tallow Candles, 2,718 00 1,696 500 15 344 37 Wax J^nd Spermaceti, 253 00 40 39,114 12 9,844 66 Cheese, 26,020 00 19,376 19,247 56 10,063 34 Soap, 23,438 00 16,062 115,500 34 8,718 13 Pepper, 87,543 00 85,434 23,471 94 24,042 6? Pimento, 4,685 00 12,910 3.947 95 Tobacco, manufactured, 3,375 00 189 , 146 42 Snuff, 4,518 00 22 74,984 56 179,534 42 Indigo, 46,064 00 33,028 118,227 42 138,254 15 Cotton, 95,814 00 77,489 69,102 46 Nails, 2,362 €0 65,336 00 6,370 1,365 70 163 14 Spikes, — 2,250 00 100 12,127 92 8,38& 70 Bar and other Lea<J, 7,250 00 1,850 145 91 9,223 07 Steel unwrought, 81 10,140 00 1,359 27 " 40,455 00 — 90,038 04 Hemp, 457 20 5,168 98 Cables, ~ 91 1,911 00 1,884 12 29,892 60 Tarred Cordage, >24*495 00 5,911 315 46 2.948 07 TJntarred do. and Yarn, 81 2,995 00 168 99 10,618 09 Twine and Pack-thread, 738 6*430 00 2,102 54 Glauber Salts, -r 31 1,453 00 3,852 58 391,134 00 443,549 57 Salt, 12,436 24 50 12,749 10 Coal, 9,702 00 153 Bouts, - - - Shoes and Slippers of Silk, All other Shoes, Wool and Cotton Cards, Playing Cards, - ~ - Dollars, Amount of Duties. Dolls. Cts. Dolls. Cts. 1,217,791 145,973 00 358,925 791,363 78,364 637,126 92,471 34,718 17,474 106,600 ** 85,994 86,158 539 51,876 v 8,084 27,235 65,879 37,496 46,175 45,776 159,512 1,312,596 342 54 177,252 16,349 131,573 64,872 76,017 57,158 2,556,561 21 104,605 1,263,212 627,951 g 2,325 2,64& 462 34,902 10,679 63,775 11,229 4,650 5,346 52,933 104,026 49,150 1,085 12,419 6,044 . 82,788 - 241 03 119 55 1,255 38 1,406 00 731 00 19,250 00 273 419 4,864 3,623 41 12,87^ 00 13,577 1£,797 2,432 6,622 1,180 543,810 9,755 1,080 594 12,033 2 18,215 12,581,167 124,784,050.12 *12,247,843 00 4,308,704 11,394,074 1,157 91 1,021 59 19,810 95 109 30 19,150 07 10 00 Amount of Drawback. 117,715 135,959 30,516 53,532 18,324 5,145 00 00 00 00 00 00 3,411 00 80,626l 00 51,024. 00 14,571 00 245 00 6,836 00 750 00 951 00 2,345 00 12,440 00 12,130 00 37,483 00 32,281 00 85,556 00 2 00 1,194 00 710 00 1,440 00 1,497 00 9,705 00 . 365 00 2,321,589 00 78,233 00 632,421 00 535,706 00 1,036 00 1,397 00 266 00 16,377 00 12,304 00 30,426 00 106 00 2,717 00 5,705 00 45,524 00 92,024 00 6,414 00 157 00 22 00 427 00 981 00 4,843 00 11 00 778 00 10 00 32,242 00 16 00 159 00 359 00 1,991 00 14,775 00 4,701,742 00 NOTE.—The accounts for the first and second quarters from the district of Philadelphia, and the third and fourth from the district of Charleston, forthe year 1798, have not been rendered to the treasury. The whole of the accounts from ,tl;e district of Savannah, for the year 1798, are wanting. TREASURY DEPARTMENT, REGISTER'S OFFICE, February 5, 1800. JOSEPH NOURSRegister. FINANCE. 626 6thCONGRESS.! 1 147, E S T I M A T E S FOR THE [1800, [1st SESSION. YEAR 1800. COMMUNICATED TO THE HOUSE 05* ITE PRESENT ATI VES , FEBRUARY 21, 1800, Mr. HARPER made the following report:. The Committee of Ways and Means, to whom was referred the estimates for the public service during the present year, having taken them into consideration, and obtained from the different Departments such further information as they deemed necessary, beg leave to submit to the consideration of the House the following report on that subject: The committee thought it proper, before they entered into the subject referred to them, to obtain from the Treasury Department a detailed estimate of the revenue and expenditure of the'present year, accprding to the existing laws, Fortius purpose wasi written to the Secretary of the Treasury, the letter, of which1 a copy, No. 1, together with his answer, No. % and the estimate requested, No. 3, is subjoined to this report. From this estimate it appears, that the whole sum required for the public service, during the present year, includingthe interest and reimbursement of the public debt, of every description, the civil list, army and navy, and every incidental charge, amounts to fifteen millions three hundred and ninety-three thousand and thirty-four dollars ana eleven cents^ But this sum includes the whole army estimate, which was founded on the supposition that the twelve regiments of infantry ^nd six troops of horse, composing the additional army, would be immediately completed. The act, however, tor suspending further enli^tsments, having passed one branch of the Legislature, the committee thought it proper to ascertain, as nearly as possible, what reductions in the expense of that army wpuld result from this bill, should it pass into a law. For this purpose they wrote a letter to the Secretaiy of War, a copy of which, No. 4, with his answer, No. 5, and an estimate of tlie reduction in question, No. 6, they have annexed to this report. From this paper it appears that the reduction may be calculated at about one million of dollars: which, as the bill has now passed into a law? must be deducted from the former estimate of fifteen millions three hundred and ninety-three thousand and thirty-four dollars and eleven cents; and -will leave a balance of fourteen millions three hundred and ninety-three thousand and thirty-four dollars and eleven cents, for the expenses of the year. From this balance, however, the committee are of opinion that a further deduction of six hundred thousand dollars ought to be made. This sum is added to the navy estimate, as a further appropriation, during the present year, for the building of the six seventy-fours. But the committee, entertaining doubts whether it would be for the benefit pf the public to press the building of those ships, so fast as to require this further appropriation, since they must, in that case, be built of timber far from sufficiently seasoned, wrote to the Secretary of the Navy requesting his opinion on this point. A copy of their letter, No. 7, together with his answer, No. 8, is hereunto subjoined. This answer, to which the committee beg leave to direct the attention of the House furnishes, in their opinion, very sufficient reasons for avoiding that degree of expedition, in building the seventy fours, which would require the further appropriation of six hundred thousand dollars. And they therefore think it proper to deduct that sum, also, from the general estimates of expenditure for the year, which will reduce that expenditure to the sum of thirteen millions seven hundred and ninety-three thousand and thirty-four dollars and eleven cents; The whole estimated amount of revenue, to meet this expenditure, is nine millions three hundred and one thousand two hundred and fifty eight dollars and fifty one cents, as detailed in the statement No. 3, furnished by the Secretary ofthe Treasury, and above alluded to, which sum being deducted from the sum of thirteen millions seven hundred and ninety-three thousand and thirty-four dollars and eleven cents, which has been stated as the amount of expenditure, leaves a balance of four millions four hundred and ninety-one thousand seven hundred and seventy-five dollars and sixty-one cents. „ The Government, however, possesses funds to cover this balance in part. From the above iiientioned statement, No. 3, it appears that, on the thirty-first of December, one thousand seven hundred and ninety-nine, there remained in the treasury an unexpended balance of the last year's supplies, amounting to two millions one hundred and fifty-nine thousand three hundred and seventy-seven dollars and ten cents. A considerable part of this sum has since been paid, onwill he required, for the discharge of contracts remaining due for the semce of last year. It is not easy to ascertain, with precision, what portion of this balance will remain, after satisfying ail demands of this description, to be applied .to the service of the present year; but the Secretary of the Treasury, in his above mentioned statement, No. 3, estimates it at one million of dollars; an estimate which the committee have no reason for considering as too high. They, therefore, place this sum to the credit of the Government, which reduces the balance to be provided for by loan to three millions four hundred and ninety-one thousand seven hundred and seventy-five dollars and sixty-one cents—say three millions five hundred thousand dollars. In proposing a loan to the House, the committee wish to call its attention .to the propriety of providing, at the same time, permanent revenues equal to the interest of the debt to be incurred; and of making provision^ also,' for the gradual and timely extinguishment of the principal—a policy which, in their opinion, ought to be invariably adhered to, as the only mean of avoiding that constant accumulation of debt, which is the great evil ofthe funding system. The committee have turned their attention to this interesting part of the subject, and have little doubt of being able to propose such measures to the House, as, without materially increasing the public burdens, will add to the present revenues a sum adequate to the accomplishment of so desirable an object. But as they are not yet possessed'of all the information necessary for maturing their plan, they reserve it for the subject of a further report. In the mean time they beg leave to present, for the consideration ofthe House, the following resolution, viz: Resolved, That it is expedient to authorize the President of the United States to borrow, for the service of the present year, a sum not exceeding three millions five hundred thousand dollars, upon such terms and conditions as he shall judge most advantageous for the United States: Provided, That no contract or engagement shall be entered into, which shall preclude the United States from reimbursing any sum or sums borrowed, at any time after the expiration of fifteen years from the date of such loan. No. 1. Letter to the Secretary of the Treasury, COMMITTEE ROOM, Jan. 6th, 1800. SIR* In compliance with a resolution of the Committee of Ways and Means, I have the honor to request from you* for their use, the following information, as speedily as may accord with your convenience. 1st. An estimate ofthe expense and revenue ofthe current year, according to existing laws. 2d. A statement of the receipts and. expenditures for the last quarter ofthe last year, as far as they can be at present ascertained from the accounts made up at the treasury. 3d. A statement ofthe account between the United States and the Bank, as it now stands, more especially with respect to the reimbursement of former loans. ^ ' With very great respect, I have the honor to be, sir, your obedient servant, ROBERT G. HARPER. The Honorable the Secretary of the Treasury* E S T I M A T E S FOR THE YEAR 1800. 1800.] 627 No. 2. Letter from the Secretary of the Treasury. TREASURY DEPARTMENT, January 22d, 1800. SIR: I have the honor to transmit, herewith, three statements, which have been prepared in compliance with the request of the Committee of Ways ana Means.; # 1st. An estimate of the revenue and expenditures of the year 1800, according to, existing laws. 2d. A statement of the receipts and expenditures of the United States,'from the 1st of October to the 31st of December, 1799. 3d. A statement of the loans made by the Bank of the United States, exhibiting the sums remaining unpaid. Various inquiries having been lately made respecting the public debt, I have judged it expedient to state the capitals of the different stocks, at the close of the last year. The following debts have been incurred, and remain unpaid, in consequence of expenditures authorized by Congress, under the present constitution of the United States: The balance due to the Bank of the United States, being $3,640,000 00 From which deduct the cost of 2220 shares, which are held by the United States, - 888,000 00 2,752,000 00 The amount of six per cent stock, issued pursuant to an act of Congress, pas$ed-on the 3lst ofMay, 1796, the proceeds of which were applied towards the payment of a loan obtained of the Bank of New York, 80,000 00 The 8 per cent stock, issued in 1799, pursuant to an act passed on the 16th of July, 1798, 5,000,000 00 The 6 per cent navy stock, issued in 1799, pursuant to an act passed on the 30th June, 1798, 109,200 00 There will be issued, of 6 per cent navy stock, in payment for ships now preparing for service, which may be deemed a*debt already incurred, though not liquidated, about 820,000 00 Amounting, in the whole, to - 8,761,200 00 The following sums may be properly opposed to the debts above enumerated. The sums of stock purchased and redeemed, the interest whereon is vested in the trustees of the sinking fund, The sums reimbursed on the 1st of January 1800, of the principal of the 6 per cent stock, pursuant to the act of March 3d, 1795, computed at Amounting to, - 4,704,219 61 2,540,641 90 $7,244,861 50 The principal debt of the^ United States has* therefore, increased, since the establishment ofthe present Government, tne sum of one million five hundred and sixteen'^thousand three hundred and thirty-eight dollars and fifty cents. . I have the honor to be, with the greatest respect, sir, your obedient servant, OLIVER W O L C O T T . The Honorable ROBERT GOODLOE HARPER, Esq. Chairman of the Committee qf Ways and Means. No. 3. A. Jin estimate of the Expenditures and Revenue of the United States, during the year 1800. EXPENDITURES. For theforeign debt due in Amsterdam and Antwerp. Guilders. One year's interest, on 26,900,00(1 guilders, calculated according to the different contracts, at four, four and a half, and five per centum, per annum, is 1,255,250 00 Second instalment ot one million of guilders, per contract or March 13th, 1788, 200,000 00 Third instalment of ditto, per contract of June 1st, 1787, 200,000 00 First instalment of three millions, per contract, dated February 1st, 1790, 600,000 00 Charges and commissions, estimated at 22,552 10 2,277,802 10 Guilders, Which sum of guilders, 2,277,802 10, estimated at forty cents per guilder, amounts to $911,121 00 For the Domestic Funded Debt. Capital* Capital of the six per cent, stock, to the credit of individuals, December 31st, 1799, upon which dividends are made, on account of principal and interest, at 8 per cent. - . Of the three per cent stock* Of six per cent, stock, per act ofMay 31st, 1796r Of five and a half Der cent, stock, Of four and a half per cent, stock, Of six per cent. Navy stock, Of eight per cent, stock, 1799, Of deferred debt, bearing interest after January 1st, 1801, Funded debt to the credit of individuals, December 31st, 1799, and dividends payable thereon in 1800, Estimated amount ot six per cent Navy stock, to be issued in 1800, , Sum required for the domestic debt, in 1800, exclusive of the sinking fund, - Dividends. $28,246,042 96 19,086,708 54 80,000 00 1,847,500 00 176,000 00 109,200 00 5,000,000 00 13,682,944 18 2,259,683 43 '572,601 25 4,800 00 101,612 50 7,920 00 6,552 00 400,000 00 68,228,395^68 3,353,169 18 820,0Q0 00 49,200 00 69,048,395 68 3,402,369 18 FINANCE. 628 [1798. interest on stock purchased or transferred to the trustees of the sinking fund. 1,841,607 09 614,836 47 1,400 00 1,280,000 00 On six per cent, stock, On three per cent, stock, On five and a half per cent, stock, On foreign debt, redeemed at five per cent, Deferred debt on which interest will accrue after the year 1800, ' Amount of the interest fund in 1800, 110,496 42 18,445 09 77 00 64,000 €0 966,376, 04 $193,018 51 $4,704,219 60 - For the Interest and Reimbursement of temporary Domestic Loans. Interest on 1,400,000 dollars, obtained of the Bank of the United States, at five per cent, per annum, Interest on 2,240,000 dollars, obtained of the said bank, at six per centum, Reimbursement of the ninth instalment of the loan of two millions of dollars for stock of the said bank, pursuant to the llth section of the act of March 3d, 1795, " making provision for the support of public credit and the redemption of the public debt" - $70,000 00 134,400 00 §00,000 00 404,400 00 Expenditures for the service qf the year 1800, calculated upon the principles of the estimates reported to the House of Representatives, on the 7th December, 1798. 562,275 95 953 33 * 13,300 00 For the civil list, For the payment of annuities and grants, For the support of the mint establishment, For the expenses of intercourse with foreign nations, per estimate, Sum appropriated by the act of March 19th, 1798, - $92,000 00 40,000 00 132,000 00 For expenses incident to certain treaties, per estimate, 244,000 00 Sum appropriated in consequence of the treaty with Algiers, by the actof May 6th, 1796, 24,000 00 For expenses incident to the valuation of dwelling houses and lands, For the military establishment, as per estimate, 4,067,200 00 Suin appropriated for payment of annuities to Indians, per act of May 6th, 1796, 11,000 00 For the navy establishment, per estimate, For the payment of military pensions, For the fabrication of cannon and arms, and the purchase of ammunition, for the army and navy, and for the militia, per estimate, The sum unexpended, October 1st, 1799, of the amount appropriated by the act of May 4th, 1798, The sum granted by the act of July 6th, 1798, - 268,f)00 &0 215,000 00 4,078 200 00 2,482,953 99 93,000 00 260,000 00 344,202 12 400,000 00 1,004,202 12 98,240 03 34,000 00 For the support of light-houses, &c., For miscellaneous claims, per estimate, r For building six 74 gun ships, as directed by the act of Congress, of the 25th of February, 1799, there will be required, if the business shall proceedinthe manner suggested in the estimate of the Secretary of the Navy, the sum unexpended of the appropriation already made, being And a further appropriation of - 8,982,1^5 42 '700,000 00 600^000 00 1,300,000 00 For satisfying various demands upon the treasury, for which appropriations nave already been made, it is necessary to reserve Estimated amount of expenditures, during thfe year 1800, 200,000 00 $15,393,034 11 - Estimated Revenue for the year 1800, from duties on Imports and Tonnage. The actual receipts during the three last years have been as follows: In the years endingProduct of the several quarters. From October 1st to December 31st, From January 1st to March 31st, From April 1st to Jtafe30fh, From July 1st to September 30th, - Sept. 30th, 1797. Sept 30th, 1798. Sept 30th, 1799. $1,786,966 30, 1,434,186 06 2,337,935 80 1,794$ 600 25 1,982,927 54 1,^02,589 82 1,700,878 32 1,819,526 18 1,083*568 61 7,353,688 4l 7,405,420 86 6,437,086 34 1*385,169 93 1,868,661 34 1,499,686 46 E S T I M A T E S FOR THE YEAR 1800. 1800.] 629 The accounts for the quarter ending December 31st, 1799, are not settled, yet it is known that the receipts exceed 1,800,000 dollars. This branch of revenue may, therefore, it is believed, be safely estimated, for the year 1800, at $7,000,000 00 From duties on domestic distilled spirits, and on stills, sales at auction, licences for selling foreign spirits and wines, by retail, refined sugar, carriages, and stamps. The product of all the internal revenues during three years, has been as follows. The duties on stamps have been collected only since July 1st, 1798.' I n the years ending Product of the several quarters. S e p t 30th, 1797. S e p t 30th, 1798. S e p t 30th, 1799. From October 1st to December 31st, From January 1st to March 31st, From April 1st to June 30th, From July 1st to September 30th, Dollars, $132,949 47 142,108 58 140,557 42 155,436 08 $137,389 37 174,399 79 115,492 46 158,598 05 195,867 65 165,183 04 211,999 95 200,512 12 571,051 55 585,879 67 773,562 76 The product of the internal revenue, during the quarter, ending December 31st, 1799, was about 200,000 dollars; and it is estimated that they will produce, in 1800, the sum of - $800,000 00 From the Direct Tax. The valuations have been completed, and directions issued for collectingthe tax in the States of Vermont, New Hampshire, Massachusetts, Connecticut, New Jersey, Delaware, Kentucky, and Tennessee. In some of those States collections have been commenced. The returns of the valuations will be soon completed in the States of Rhode Island, New .York, Pennsylvania, Maryland, and Virginia.* Owing to the resignation of commissioners, and other causes^ the requisite arrangements for commencing the valuations were considerably delayed in certain districts of the other States; a great part ot the business is, however, understood to be completed, and all the returns are expected in a few months. Under these circumstances, it is difficult to form an opinion respecting the proportion of the tax which will reach the treasury in the course of the present year; a considerable part of sums, which will be assessed on new lands, must remain uncollected till the ensuing year; it is, however, expected that there will be received, during the year 1800, thesumof $1,200,000 00 From revenue on the postage of letters, 36,000 00 From fees on letters patent, * 1,200 00 From dividends on bank stock, 71,040 00 From the proceeds of thatpart of the sinking fund which consists-of interest on the stock purchased or redeemed, and which is appropriated, with other funds, towards thfc reimbursement of the public debt, 193,018 51 Estimated amount of revenue for 1800, " " " The moneys which remained in the treasury, on the first of January, 1800, may be considered as a fund for defraying the expenses, herein before enumerated, to the extent of 1,000,000 00 Leaving the balance to be provided for, about 5,091,775 60 9,301,258 51 i 6,091,775 60 $15,393,034 11 TREASURY DEPARTMENT, January 22, 1800. O L I V E R W O L C O T T , Secretary of the Treasury. B. Account of receipts and expenditures of the United States, from the Slst Octoberj 1799, to 1st Decemberfollowing, so far as the accounts have been received at the Treasury* RECEIPTS. 1799, 1st October. By balance in the treasury, this day, subject to warrants, $2,422,783 38 By amount of receipts into the treasury, viz; For duties of merchandise and tonnage, t - , 1,854,931 58 For duties on spirits distilled within the United States, on stills, sales at auction,licences for selling wines, &c. by retail, carriages, refined sugar, and stamp duties, 201,441 33 For postage of letters, 20,000 00 For tees on letters patent, 330 00 For cents and half cents, coined at the mint, _ 2,613 50 For domestic loans received on account of 5 millions, at 8 per cent., 1,000,912 50 For prizes arising from the sales of French armed vessels, 4,231 75 For fines, recovered from sundry persons for breach ofthe laws of the United States, ^ 2,000 00 For re-payment made by individuals pn settlement of their accounts at the treasury, viz: Joseph Williams, - $13 50 Samuel & Jos. Sterret, - 172 58 186 58 $5,518,430 12 80 f FINANCE, 630 [1800. EXPENDITURES. For civil department, Expenses of the valuation of lands and dwelling houses, and enumeration of slaves, $99,000 03 9,676 10 108,676 13 670,529 53 8*60,000 00 10,000 00 15,875 41 573 33 900 00 7,000 00 429 03 120 05 338 47 10,000 00 30,000 00 12,000 00 11,250 00 150 00 1,174,875 24 246,335 83 Military department, Naval " ,val department, d( Fortification of ports and harbors, Light- house establishment, Annuities and grants, . . . Military pensions, Mint establishment, Purchase of vellum, &c. for stamps, Unclaimed merchandise sold ana reclaimed, For miscellaneous expenses, . . . Relief and protection of American seamen, Diplomatic department, Treaties with Mediterranean Powers, Treaty with Great Britain, Paying agents under the sixth article of the British treaty, Interest and reimbursement ofthe domestic debt, Paying the Dutch debt, Domestic loans, Amount of expenditures, 200,000 00 $3,359,053 02 - Money in the Treasury, December 31st, 1799, $2,159,377 10 The accounts ofthe Treasury, for the period above mentioned, have not been closed, owing to the want of certain returns from distant parts of the United States: the foregoing statement may, however, be considered as essentiallv correct. OLIVER W O L C O T T * Secretary of the Treasury. TREASURY DEPARTMENT, January 22d, 1800. A statement of the loans obtained of the Bank of the United States, and the sums remaining unpaid on the first of January, 1800. Amount of Sums which Balances Titles and dates o f t h e acts Author- Dates of the Atwhatrate each loan in have been unpaid Jan. Contracts. of interest. izing the loans. dollars. reimbursed. 1st, 1800. u An act to incorporate the subscribers to the Bank of the United States," February 25, 1791, " A n act to authorize a loan of two millions of dollars," December 18th, 1794, 1792, June 25, 6 per cent. 2,000,000 1,600,000 1794, Dec. 31. 5 per cent, 2,000,000 " An act for the reimbursement of a loan, authorized by an act 1795, of the last session of Congress, February 21st, 1795, - March 5, 6 per cent. u An act making further appropriations for the military and 1795, naval establishments, and for the support of Government," March 24, 6 per cent March 3, 1795, » Sept 30. 6 per cent, u An act making further provision for the support of public credit, and for the redemption 1795, ofthe publicdebt," March 3d, Dec. 31. 6 per cent, 1795, Ditto, 1799, January 1. 6 per cent. 800,000 500,000 500,000 f Reimbursablein instalJ ments of $200,000 on 400,000 ) the31st Dec., in the .1 years 1800 and 1801. 600,000 1,400,000 Due by the terms of the contract, but continued on loan with the consent ofthe bank. 400,000 400,000 Ditto. 240,000 500,000 Ditto. Ditto. 500,000 500,000 Ditto. 200,000 200,000 Reimbursable on the 1st 260,000 6,500,000 ^,860,000 3,640,000 of January, 1803. O L I V E R W O L C O T T , Secretary qf the Treasury. TREASURY DEPARTMENT, January 2 1 8 0 0 . No. 4. COMMITTEE ROOM, January 23d, 1800. As the bill, sir, for suspending enlistments, should it pass, will make a material variation in the army expenditures during the present year, ana as the estimates now before the Committee of Ways and Means are predicated pn the existing law, withoutany reference to that measure, it will be important for the committee to be informed, is speedily as possible, of the probable amount of those, expenditures, in case the bill in question should be agreed to. I have, therefore, the honor of requesting, that you will be so good as to furnish me, as soon as circumstances may permit, with an estimate of the nature alluded to, for the use ofthe committee, and also with an abstract ofthe statements and returns whereon it may be founded. I have the honor to be, sir, &c. ROBERT G. HARPER. The Honorable Secretary of War. 1800.] ESTIMATES FOR THE YEAR 1800. 631 No< 5. WAR DEPARTMENT, 30th January, 1800. SIR: I have the honor to enclose a the copy of a letter from me to Major General Hamilton, the object of which is to provide, as far as practicable, against a waste of public moneys, in either of the events, of a suspension of enlistments being directed by law, or of the speedy settlement of our differences with the French republic. I enclose, also, agreeably to your request, an estimate, intended to exhibit, as far as practicable, the probable amount of the military appropriations that will be required for the present year, in case the bill for suspending enlistments, now before the Senate, should pass into a law. It must be supposed, that several impressive circumstances require to be weighed with due consideration, when deciding upon an appropriation, with either of the events mentioned in prospect. 1st. The time which must be consumed in transmitting orders to the officers at the different rendezvous, to dismiss their recruits or suspend further enlistments. There are in New Hampshire, four recruiting rendezvous, in Vermont, three, Rhode Island, three, Massachusetts, twenty, Connecticut, ten, New York, ten, New Jersey, six, Pennsylvania, thirteen, Delaware, one, Maryland ten, Virginia, twenty, North Carolina, nine, South Carolina, six, Georgia, two% Kentucky, two, and Tennessee, one. 2d. The time it will require for each officer and soldier to return home, and for which they are, by law, to be allowed nay andrations,or an equivalent in money. 3d. The time it will take to pay off the officers and men. 4th. The expense which will attend removing to the public depots, the several articles of clothing, tents, andcamp equipage, which are widely scattered over a great extent of country. 5th. The expenses to contractors, on breaking up of the army, for transporting provisions from places where they have been ordered, to other places, where they can be consumed, conformably to the uniform provision of contracts. The disbanding of an army, settlements with, the individuals who composed it, and due attention to collect, and deposite safely, the various articles of public property it had in use, will always occasion considerable extra expenses, respecting which it is impossible to furnish precise and satisfactory items. I am, sir, with great respect, your obedient servant, JAMES M'HENRY. ROBERT GOODLOE HARPER, Esq. Chairman of the Committee of Ways and Means. Amount of estimate for the year 1800, as rendered, exclusive of military pensions, From which deduct the pay, subsistence, and clothing, for 5,049 privates, being the number, per last return, wanted to complete the twelve additional regiments, viz: Pay, 302,940 00 Rations, at 17 cents per ration, 313,290 45 Clothing, 126,225 00 Deduct also the pay, subsistence, clothing, and forage, of the non-commissioned officers, musicians, and privates, of the six companies of cavalry, viz; Pay, 25,632 00 Rations, at 17 cents per ration, 23,827 20 Forage, 27,648 00 Clothing, 9,600 00 Also, for the purchase of 150 horses, at 150 dollars each, From quartermaster general's and hospital department, - $4,077,200 00 742,455 45 00,7 U /205iU 86,707 22,500 00 335,467 00 1,187,129 65 N . B. The Secretary thinks it probable that, since the returns, there may have been enlisted about six hundred privates; the pay, rations, and clothing for whom, would amount to, 88,230 00 And for quartermaster's and hospital department, agreeably to ratio, - 36,776 00 ~ v f 2,890,070 35 125,006 00 WAR DEPARTMENT, 28/A January, 1800. = JAMES M ' H E N R Y , Secretary of War. No. 7. COMMITTEE ROOM, January 23e£, 1800. The Committee of Ways and Means, sir, having turned their attention to the amount of the supply which will be required for^ the various branches oHhe public service, during the present year, find, in the estimates which' 1* I I^.J * * R ,, ' . . . act of the last t there remained, .w , ..... . ... — it will be expedi0 ent to hasten the building ol those ships, so much as to require, for the present year, an expenditure beyond the amount of that balance, and, consequently, whether the good of the service will require any additional appropriation for that object, at this time, I have the honor of requesting that you will be so good as to furnish me, for the use of the committee, with your opinion on that point. I am persuaded that it would be gratifying to the committee to be favored, also, with a statement of the facts and reasons whereon that opinion may be founded. I have the honor to be, with sentiments of very high respect, sir, your most obedient very humble servant, ROBERT G. H A R P E R The Honorable the Secretary of the Navy. No. 8« SIR: NAVTT DEPARTMENT, 8th February * 1800. The live oak frames for the six 74 gun ships will cost, delivered at the building places, $300,000; the other timber will cost $180,000. The necessary preparations at each yard, for building, not only these, but ships that may be hereafter authorized, securing the timber for seasoning, purchasing sufficient ground for capacious building yards, where the timber can be deposited in order, so as to avoid considerable expense in piling and unpiling, to get at the particular pieces wanted, will cost 200,000—making $680,000. The greater part of these expenses are already incurred, and the whole must be incurred early in the spring. This amount added to the cost of the six small vessels to be built out of the appropriation of one million of dollars, FINANCE. 632 [1798. being $300,000, will absorb nearly the million of dollars appropriated for these objects. The sums which have been advanced, and must be advanced for copper, will amount to more than the difference, but there may be a saving in the expense of preparing the yards. It is for the wisdom ol Congress to determine whether we shall stop here, or go on, rapidly, in building the six 74 gun ships. In the latter case, $600,000 dollars will be wanted for these ships, in the present year. But, if we may safely wait until the timber for the ships is properly seasoned, they will be infinitely better, and more durable, by many years, than if they are now built with timber cut from tne woods only in the present winter, and, consequently, m a very green states and if we can so wait, this $600,000 will not be wanted for the present year. If we stop here, we shall always be in a situation to lay the keels, and to proceed with such rapidity in building the ships, as to afford ground to hope that they may be sent to sea in less than a year from the commencement of the building. I have the honor to be, with real respect, sir, your most obedient servant, BENJAMIN STODDERT, Hon. R . G. HARPER, Chairman ofthe Committee of Ways and Means. 6th CONGRESS.] NO, 148. [ 1 s t SESSION* MINT. COMMUNICATED TO THE SENATE, MARCH 14, 1800. Mr. HII.LHOUSE, from the Committee to whom was referred the message of the President of the United States, of the 8th day of January, 1800, together with the report of the Director of the Mint, of the 1st of January last, made the following report: That the existing law requires the removal of the mint to the permanent seat of Government; that such removal wouldj in many respects, be inconvenient; but the policy of keeping up that establishment, in a situation where its operations will not be under the immediate superintendency and direction of the principal officers of Government, is questionable. b It appears by official reports, that, on the 31st of December, 1799, there had been coined and issued from the mint, since its first establishment, 696,530 dollars in gold; 1,216,158 dollars and 75 cents in silver; and in copper, 50,111 dollars and 42 cents; amounting in the whole, to 1,962,800 dollars and 17 cents.^ That the expense, during the same period, has been 213,336 dollars and 2 cents, of which sum there has been reimbursed, by tlie payment oT cents and half cents, into the treasury, 48,041 dollars 42 cents; leaving a balance of 165,294 dollars 60 cents—an expense, in the opinion of the committee, disproportionate to the advantage which has been derived from a circulation ofthe coins of the United States, which have been veiy limited, ana mostly confined to places in the vicinity ofthe mint. To furnish coin sufficient for a circulating medium, throughout the United States, would be impracticable, unless the powers of the mint should be greatly increased, and the practice of melting down the coin, and the exportation to foreign countries, prevented; which may be done by debasing the coin—a measure which the committee cannot recommend.^ a The providing afixedand permanent standard, by which the value of property, contracts for money, and foreign coins, shall be regulated, is an object of great importance. This may be effectually done without the aid of a permanent mint establishment: for it is not an indispensable requisite, that the whole circulating medium should be of the coins of the United States.^ Wholly to exclude foreign coins from circulation, if not impracticable, would be attended with great inconvenience, especially in the extreme parts of the Union. The banks afford the most effectual guard against the circulation of base coin; a regard to their own interest will induce caution, and such coin will not be there received for more than its intrinsic value; which will fix the rate at which it will have a currency. An authority might be, by law, vested in the bank, for ascertaining the intrinsic value of coins of a new impression, by assaying them at tne expense of the United States: for these purposes the present mint establishment cannot be necessary. _ Causes, in their nature temporary, have, hitherto, furnished a great proportion of the bullion which has been coined at the mint, and the committee do not discover any mode which can in future be relied on, for furnishing a regular and certain supply, but that of prohibiting the circulation bf foreign coins, and converting them into bullion, which seems to have been the mode contemplated. In addition to tlie inconvenience attending this measure, the Committee are strongly impressed with an apprehension, that it will be ineffectual, unless the transporting bullion to the mint, and the replacing the value in coin, is to be at the risk apd expense of the United States: for the difference in value, between bullion and coin, will be so small, that no individual would be induced to take upon himself the risk and expense. And the vast extent ofthe territory of the United States, the foreign commerce which is carried on from the various ports, almost wholly,disconnected from, and independent of each other, and there being no place where the trade of this country is, or can be concentrated, will always make that risk and expense an object of no small importance. The furnishing a supply of cents and half cents, sufficient for circulation, would, in the opinion of the committee, be a desirable object, but they are well satisfied that the mint, upon its present establishment, will not furnish such supply. The efforts of almost seven years have done very little towards it. Perhaps a more economical, and the most effectual mode, would be by contract. Though the coining of gold and silver may, at times, be deemed expedient, there will still remain a doubt as to the propriety of keeping up the present mint establishment. And the Committee have no hesitation in declaring it as their opinion that a plan may be devised, which will be more eligible, and better comport with economy, and the interest ofthe United States, lor securing every object of importance in relation to a national coin. As the removal of the mint must be attended with expense, and probably a derangement of many of the officers, if a change of the system is to take place, the present is beyond a doubt the most convenient time for effecting it. The Committee, therefore, recommend the following resolutions: Resolved, That a committee be appointed to bring in a bill for repealing the first section of the act, entitled fi ' An act establishing a mint, and regulating the coins of the United States," and such other sections and parts of sections of said act, and other acts, as relate to the establishment of a mint, and to provide for taking care of the materials and property appertaining to the mint, and which belong to the United States. Resolved, That the Secretary of the Treasury be directed to report a plan for furnishing the United States with cents and half cents, and such other coins as shall be deemed necessary or expedient. S A L T DUTY. 1800.] 633 Jl general statement of the expense of the Mint establishment, from its institution, to the 31 # December, 1799. Incidental and contingent expenses and repairs of the mint, including purchase of ground and buildings thereon, in seventh street, Philadelphia. From the institution of the mint to the 31st December, ,1797, From 1st January to 31st December, 1798, - . - - $73,773 96 10,836 57 84,610 53 Copper purchased for coinage. From the institution of the mint to the 31st December, 1797, 135,498f lbs. From 1st January to 1st December, 1798, 22,829 lbs. - - 34,427 48 7,110 22 41,537 70 Salaries of the officers. From the institution of the mint to the 31st December, 1797, From 1st January to 31st December, 1798, Ditto ditto 1799, - - - , - 46,494 15 10,600 00 10,600 00 67,694 15 Wastage in the coinage of silver.For this sum, applied to make good the wastage, as settled at the treasury, Amount of warrants drawn on the Treasurer of the United States, for the mint establishment, including purchase of copper for coinage, in the year 1799, and exclusive of the salaries of the officers, the account of the expenditure thereof not fully settled, - %820 71 16,672 93 $213,336 02 The payments of cents and half cents M o the treasury, from the institution of the mint to 3lst December, 1799, have been $48,041 42 TREASURY DEPARTMENT, Register's Office. February 20, 1800. 6th CONGRESS.] JOSEPH BOURSE, Register. J\"0< 1 4 9 . SALT [1stSESSION. DUTY. COMMUNICATED TO THE SENATE, APRIL 3, 1800, TREASURY DEPARTMENT, APRILS, 1800. SIR: ^ _ In obedience to the order of the Senate, of the 1st instant, I have the honor to transmit, herewith, an account exhibiting the duty collected upon salt imported into each of the United States, from the years 1793 to 1798, inclusively; tne amount of allowances made tofishingvessels^ and of bounties on the exportation of salted provisions and pickledfish,in the said States, respectively, during the same period. I have the honor to be, very respectfully, sir, your obedient servant, OLIVER WOLCOTT. The Honorable the PRESIDENT of the Senate of the United States. A Statement exhibiting the Amount of Duty on Salt imported into the United States,; of Allowances made to Vessels employed in the Fisheries; and of Bounties on Fish and Salted Provisions exported, annually, from the year 1793 to 1798, both inclusively. Duty on Allowances Bounties on Duty on Allowances Duty on Allowances Bounties fish and salt import- to vessels salt import- to vessels on fish and salt import- to vessels employed ed. employed salted proed. employed salted proed. in the fishin the fish- visions exin the fish- visions exeries. ported. eries. ported. eries. STATES. New Hampshire, Massachusetts, - 1,971 50 220 s r 68,640 75 67,887 80 7,835 76 2,910 82 195 48 Vermont, 1,554 70 6,249 19 115,424 24 62,908 24 99,506 03 87,712 40 814 80 6,425 86 - - 491 16 Allowances to vessels employed in the fisheries. Bounties Duty on Allowances Bounties on fish and salt im- to vessels on fish and employed salted prosalted pro- ported. in the fish- visions exvisions exported. eries. ported. 15,532 3,677 68 500 17 175,279 5,827 20 ia4,950 92 74,049 89 7,255 61 101,203 77,049 92 5,080 68 88,683 92 8,140 60 233 10 11,104 36 1,359 30 446 58 - - - 299 48 - 11,015 444 1,362 30 - 120 62 - 1,023 16,517 43 1,231 32 2,131 56 13,688 34 580 92 2,480 79 12,567 18 257 37 2,193 67 13,526 487 48 1,951 60 26,875 824 35 3,406 04 1,986 89 2,881 77 17,900 14 1,236 61 1,878 SO 16,429 89 883 29 2,872 91 15,710 694 62 1,735 23 28,272 4,571 00 17,379 61 .3,295 93 2,790 64 1,573 58 1,145 92 61,117 26 3,448 80 70,665 49 339 78 2,617 90 53,319 716 44 1,806 66 1,973 02 - 89,969 - 1,345 5T 65,623 72 1,202 42 369 36 - - 609 21 57,427 - 1,044 33 10,974 84 1,163 08 Connecticut, - 16,182 84 New York, - 29,182 11 New Jersey, - 1,464 72 - 1 77 85 46,292 57 - - - 158 40 32,734 85 - - 42 55 41,689 28 10,019 25 - 154 53 10,016 60 - Pennsylvania, - 26,511 50 - Delaware, - 3,455 88 - Maryland, 23,847 42 - Virginia, 39,252 51 North Carolina, South Carolina, - 266 35 2,838 30 Bounties Duty on on fisli and salt imsalted pro- ported. visions exported. 2,093 53 Rhode Island, - Georgia, - - 3,767 72 Bounties Duty on Allowancon fish and salt import- es to vesed. sels emsalted proployed in visions exthe fishported. eries. FOR THE YEAR 1798. FOR THE YEAR 1797. FOR THE YEAR 1796. FOR THE YEAR 1795. FOR THE YEAR 1794. FOR THE YEAR 1793. 4,967 76 Total, Dolls. 247,622 48 72,965 32 - - - 31,000 09 - 605 52 - 356 19 16,792 48 - - 10 50 39,596 44 - 15,217 42 - 248 72 21,041 51 - - 22,626 27 - - 10,231 10 - - 3,464 64 - - 6,949 75 - 431 25 - 16,731 16 361,127 88 93,768 91 278 00 - ; 2,221 44 10 542 61 42,510 - 276 - 450 00 56,882 72 - 280 02 - 231 67 36,012 61 - 243 45 27,909 52,828 78 - 273 60 74,048 211 50 24,233 83 - 681 76 19,106 - - 17,735 31 - 21,173 - - - 9,411 88 - 10,895 - - 49 35 - - - 18 00 165 00 - 5,545 697 92 47,393 - 587 53 173 18 57,684 - 256 20 224 43 25,952 - 521 59 12,642* t 12,398 53 543,810 33,767 85 345,770 35 66,280 47 14,854 81 443,549 57 76,889 63 16,998 99 391,134 80,475 76 TREASURY DEPARTMENT, Registers The accounts from the district of Charleston, for the two last quarters of 1798, have not been received. Office, April 3, 1800. 94,684 30 19,220 12 JOSEPH NOURSE, Register. f The accounts from the State of Georgia have not been received for the year 1798. 1800.] 6th CONGRESS.] THE M I N T . 635 No. 150. [1st SESSION. MINT. COMMUNICATED TO THE HOUSE OF REPRESENTATIVES, APRIL 25, 1800. TREASURY DEPARTMENT, April 25, 1800. SIR: I have the honor to transmit,*herewith, a letter from the Comptroller of the Treasury, of this date, accompanied with sundry statements, which have been prepared in obedience to the act, entitled " A n act establishing a *nint, and regulating the coins ofthe United States," passed on the second of April, 1792. I have the honor to be, very respectfully, sir, your obedient servant, OLIVER W O L C O T T The Hon. the SPEAKER of the House of Representatives of the United States TREASURY DEPARTMENT, Comptroller's Office, April 25th, 1800. SIR: The statements marked A , B, C, and D, which I now lay before you, have been prepared in obedience to the seventh section of an act of Congress, of the second of April, 1792, entitled " A n act establishing a mint, and regulating the coins of the United States." These, with the statements which accompanied tny letter of the 30th of January, 1799, afford as complete a view of the principal transactions of that institution, as the settlements hitherto made at the treasury enable me to give. They contain, I hope, all the information expected by the Legislature. I have the honor to be, sir, with very great respect, your obedient servant, JOHN STEELE The Hon. OLIVER WOLCOTT, Esq. Secretary of the Treasury. A. Statement of appropriations made by law for the Mint establishment, for the year 1798, with the amount of warrants drawn by the Secretary of the Treasury on said appropriations. Amount of warrants drawn on the Treasurer in favor of the mint, in the year 1798, - # $7,000 00 Balance remaining of the appropriations applicable, by law, to the mint establishment, on the 1st January, 1799, 46,075 72 $53,075 72 Balance of the several appropriations for the mint establishment, unexpended on the 1st January, <cF 98 >, " , " " " $33,778 72 An act respecting the mint," dated S7th May, 1796.^ 7 fi97 Oo " A n act making appropriations for the support of Government, for the year 1798," dated the 19th March, 1798, 11,700 00 . * $53,075 72 A—Continued. Statement of appropriations made by law for the payment of the salaries-qf the officers and clerks of the 3IinL for the year 1798. Amount of warrants drawn on the Treasurer of the United States, for the salaries of the officers and clerks, for the year 1798> $10,600 00 Amount carried to the surplus fund, on the 3lst December, 1798, ^565 77 Balance of the several*appropriations made by law for the payment of the officers and. clerks, unexpended on the 1st Jan. 1798, as per "former statement, T... ' " $1,565 77 " A n act making appropriations for the support of Government, for the year 1798, and for other purposes," dated March 19th,1798, 10,400 00 " A n act to revive and continue in force the act respecting the compensation of clerks, and for other purposes," dated May 14th, 1798, 200 00 $12,165 77 $12,165 77 A—Continued. Statement of the application qf moneys advanced from the Treasury of the United States, for the support of the Mint establishment, from the 1st January to the 31 st December, 1798. Balance which remained to be accounted for by the treasurer of the Incidental and contingent expenses, and repairs of the Mint. Amount advanced to the Treasurer of the Mint, viz. hu,ndred ^cents tet6^ Mrty-rix dollars and fifty-seven cents, being the amount expended for the requisite repairs am™PP* ratus, machines, wages of workmen, and o t h e r ^ Paid from 1st January to 3lst March, „ Paid from 1st April to 30th June, Paid from 1st July to 30th September, Paid from 1st October to 31st December, . For the Mint establishment, advanced from the treasury, $7,000 Ditto, for this sum, to be passed by the Secretary of State to the credit of Thomas Pinckney, on the settlement of hie accounts, with the Department of State, being a balance due to him from the mint, and now transferred to said department, - $3,770 82 2,958 G5 1,528 2,578 55 $10,836 57 Copper purchased for coinage. 585 Purchased from 1st April to 30th June, Ca1i - a m on fK ^, ^ i for loss on $ L/] k remited him to purchase copper, and for the nett amount of insurance, &c. 984 71 S3 > 844 \PinCkn fi Xcha, ?. ge in 1 is Purchased from 1st July to 31st December, - T 1,101 71 6,008 51 22,829 7,110 22 Wastage in the coinage of Silver. For this sum, applied to make good deficiencies arising from wastage in the coinage of silver, per Auditor's report, No. 10,055/ - 2,820 71 Salaries of the officers and clerks of the Mint. tfie S A W m f t l ^ P^ci to the by laws > o r t h e , r comPensations allowed From 1st January to 31st March, From 1st April to 30th June, ~ " From 1st July to 30th September, I From 1st October to 31st December - - T Balance due from the United States to Benjamin Rush, treasurer « i n t » ™the 1st January, 1799, per Auditor's report, No. For seven thousand one hundred and ten dollars and twentv-two ° f the C 0 S U n d c h a r g e d c ^ p e / p S Pound's, For the salaries of the officers and clerks, $2,650 00 2,650 00 1,261 11 4,038 89 10,600 00 $31,367 50 THE MINT. OOJ 637 A—Continued. ... An account of cents ami half cents paid into the Treasury of the United States by the ITreasurer of the Mnt,; the year 1798. Amount paid in the first quarter. Amount paid in the second quarter, Amount paid in the third quarter, Amount paid in the fourth quarter, $670 00 960 00 3,752 00 2,215 00 87,597 00 TREASURY DEPARTMENT, Register's Office, April 19//*, 1800. JOSEPH NOURSE, Register. B. Statement qf appropriations made by law for the Mnt establishment, for the year 1799, with the amount of warrants drawn by the Secretary of the Treasury on said appropriations. Amount of warrants drawn on the Treasurer in favor of Balance of the several appropriations made by law for the the mint, for the services of the year 1799, $28,172 93 mitit establishment, unexpended on the 1st January, Balance of the appropriations for tne mint es1799, $46,075 72 tablishment, unexpended on 1st Jan. 1800, 31,202 79 " A n act making appropriations for the support of Government, for the year 1799," dated the 2d March, 1799, 13,300 00 B—Coi itinued. Statement of appropriations made bylaw for thepayment qf the scdaries of the officers and clerks of the Mint, for the year 1799. Amount of warrants drawn on the Treasurer of the United States, for the salaries of the officers and clerks, for - — - — — $10,600 - tlie year ~ 1799, — 00_ " A n act making appropriations for the support of Government, for the year 1799," dated the second March, 1799, $10,600 00 B—Continued. Statement of the application of moneys advanced from the Treasury of the United States, for the support of the Mint establishment, from the 1st of January to the 31 st of December, 1799. Balance due from the United States to Benjamin Rush, treasurer of the mint, on the 1st of Januai-y, 1799, per report, No. 10,682, I he moneys paid by the treasurer of the mint, on warrants drawn on him by the Director, and admitted by the accounting officers of the treasury of the United btates, on the adjustment of his accounts, were as follow, viz: 81,793 42 Incidental and contingent expenses, and repairs of the Mint. For 11,581 dollars and 46 cents, being the amount expended for the requisite repairs, apparatus, machines, wages of workmen, and other expenses: Paid from 1st January to 31st March, From 1st Aprilto 30th June, From 1st July to 30th September, From 1st October to 31st December, - $3,770 03 2,830 26 1,877 54 3,103 63 11,581 46 Copper purchased for coinage. For 12,438 dollars and 71 cents, being the amount ofthe cost and charges of copper purchased for coinage: Purchased from 1st of July, to tlie 31st December, 28,966 pounds, being the nett amount after deducting 31,671 pounds of rough copper and clippings, sold by the chief coiner, and the melter and refiner, for 5,888 dollars and 41 cents and deducting also, 1,485 dollars and 76 cents, gained by exchange on billsrenutted to London, _ 12,438 71 Wastage in coinage. For this sum, applied to make good deficiencies, arising from wastage in the coinage or gold and silver, per auditor's report, No, 11,242, _ Salaries of the Officers and Clerks qfthe For ten thousand six hundred dollars, being the amount paid to the officers and clerks ot tlie mint, for their compensations allowed by law: From 1st January to 3lst March, 1st April to 30th June, 1st July to 31st December, Balance to be accounted for by Benjamin Rush* treasurer of the mint, on the 1st of January, 1800, per auditor's report, No. 11,242, _ T 81 2,672 93 Mnt 2,650 00 2,650 00 5,300 00 10,600 00 5,059 74 S44,146 26 457 FINANCE. Amount advanced to the treasurer of the mint, for the mint establishment, For the salaries of the officers and clerks, of the mint, Benjamin Rush, his suspense account, in relation to the bill of exchange, stated to chased by him for a remittance, but for which receipts have not been yet produced, - - - - [1798. - have been pur- - $28,172 93 10,600 0° 5,373 33 $44,146 26, B—Continued. DR. S Bwjamin Rush, Treasurer of the Mint, his suspense account, inrelation to a bill, stated to have beenr * ? fMirtJHoflfor frtu* .mf)</i7i/YO />copper. /if V vK. remitted thethe* purchase of 5 To statement of the application of moneys, advancedYroni the treasury of the United States, for the support of the mint establishment in the year 1799; for this sum, being the amonnt of a bill stated to have been purchased and remitted hy him, but which is suspended forf want of vouchers, per Auditor's report, No. 11*242, $5,373 33 By balance to be accounted for by Benjamin Rush, treasurer of the mint, on 1st of Jan. 1800, $5,373 33 $5,373 33 B—Continued. Account of cents and half cents paid into the Treasury of the United States by the Treasurer of the Mint, in the year 1799. Amount paid in the first quarter, Amount paid in the second quarter, Amount paid in the third quarter, Amount paid in the fourth quarter, $3,490*00 953 18 660 00 4,283 50 $9,386 68 TREASURY DEPARTMENT, Register's Office, April 19th, 1800. JOSEPH NOURSE, Register. DN, £ c. Mint of the United Slater, for Copper Coinage, shewing the amount purclutsed, S ' t ^ j ^ ^ J Avoirdupois weight. lbs. oz. dwt. To amount of rough copper purchased by TristramDalton,trom the commencement of the instir ^tution to April 23, 1794, 64,676 To amount of rough copper pur* chased by N. Way, treasurer of the mint, from April 24,1791, to August 31,1797, . 53,288 To amount of rough copper purchased by B. Rush, treasurer of the mint, from Sept. 1, 1797, to Dec. 31, 1799, 9,905 Total amount of rough copper purchased from tlie commencement of the institution to the 31st Dec. 1799, in both avoirdupois and Troy weights, together with the actual cost, 127,870 To balance, being the amount gained on the coinage of rough copper, Toam'nt of planchettes purchased from the commencement of the institution to 3lst Dec. 1799, . To balance, being the amount gained on the coinage of planchettes, Troy weight. Wccnih 9 andtheprofit arising thereon, from the establishment thereof j CR. Cost of Copper. Avoirdupois weight. Troy weight. Value. lbs. oz. dwt. Dolls. Cts, lbs. oz. d w t lbs. oz. dwt. Dolls. Cts. By amount of cents and half dents paid to Treasurer U. S. by Trist. Dalton , treasurer of mint, 4,304 79 By amount of do. paid to do. by N. Way, do. 22,042 95 By amount of do. paid to do. by B. Rush,' 10 0 do. 21,693 68 L 0 ^ ^ 0 " ^ PA5D t 0 Treasurer U.S. from the commencement of the institution to 31stDec.l799, 48,041 42 a b o v e s u t n o i $48 > 0dl 1S composed of cents weighing 208 grs. each, equal in weitout to, * • . » 41,069 2 0 $36,668 42, being the residue, is composed of cents weighing 7 dwts. equal'in weight to, , 12 0 106,949 6 14 By amount charged at debit to rough copper, being freight ofcopper nails, . ' ' I l l 80 J3y amount allowed the chief coiner for wastage, from March 31, 1796, to March 30, 1799, va lueu at 20 cents per pound, . „ . 1,051 5 12 210 30 By amount used for machinery, 00 1,818 0 0 2,209 4 10 433 48 By amount sold, for which the cash has been received and credited, * ! 31,671 0 0 38,489 0 15 5,988 41 & amount sold, for which the cash has not yet been received, 10,487 0 0 12,744 7 ~ 1,980 87 13y amount delivered to the melter and refiner, 30th March, 1799, . * 294 4 0 357 7 58 80 By amount reserved for casting machinery, &c. . . 1,685 0 0 2,047 8 19 337 00 Total amount of planchettes purchased, . 112,829 2 U 204,918 7 57,162 08 6 0 155,398 0 0 32,913 12 Deduct amount on hand at the mint 31st December, 1799," 55,101 Do. of cents and half cents, do. 6,037 61,138 11 1 6,520 58 Leaves this as the amount of planchettes coined, and included in the above sum of $48,041 42, 51,690 3 12 17,722 3$ 155,398 0 0 39,439 70 Total amount of rough copper accounted for, . 153,228 3 39,439 70 By balance of rough copper for which no account has been given, ! 2,169 8 11 155,398 0 0 39,439~70 92,842 0 0 112,829 2 13 28,970 94 By amount of planchettes coined, and included in the above sum of $ 51,690 3 12 17,722 38 By amount of planchettes on hand at the mint 31st December, 1799 8,041 42, brought down, 55,101 5 18,891 91 By amount of cents and half cents on hand December 31, 1799, 6,037 6 0 2,070 00 11,199 11 By amount of bdls of exchange charged at par, being this sum more than the real cost^ 1,485 76 112,829 2 13 40,170 05 112,829 2 13 40,170 05 lUSCAPlTULATlOft, Total amount of rough copper purchased as above, , Do. of planchettes do. Total amount of rough copper accounted for as above, Do. of planchettes do Amount of copper for which no account has been given, TREASURY DEPARTMENT, Register's Office, April 19, 1800. lbs. oz. dwt. lbs. oz. d w t , 0 Dolls. Cts. <lsf above, do , w h i c h casfe 112,829 2 13, 268,227 2 13 153,228 3 9, . which produced as above, 39,439 70 112,829 2 13, 40,170 05 226,057 6* 2 ^°' 2,169 8 13 Amount gained on coinage, Dolls. Ctd, 32,913 12 28,970 94 61,884 06 79,609 75 17,725 69 JOSEPH NOURSE, Register. DAn Abstract Statement ofthe settlement, at the Treasury, account of the Treasurer of the Mint, /rom Is/, 1798, to June 30th, 1799, exhibiting the balance in bullion, for which he remained accountable on the last settlement, and also the deposites of Bullion, vafoe o/ Coins allowances for wastage, Stance remaining in the hands of the Officers of the Mint, and in the Bank of the United Stales, PERIOD OF SETTLEMENT. Silver in the hands of the Officers Coins in the Bank of the United of the Mint, and Commissioners States, of inspection, Gold in the hands of the Officers of the Mint, and Commissioners of Inspection, FROM TO June 30; 1799. 207 11 Weight. Value, Weight, oz* dwt gr• July 1, 1798, DEPOSITES IN STANDARD BALANCE WHICH REMAINED TO BE ACCOUNTED FOR, JUNE 30TH, 1798, CONSISTING OF 1 Bolls. Cts, Value, oz. dwt, gr, 3,689 74£ 6,239 10 8 Dolls, Cts, 7,199 38 Of Gold, Of Silver, Dolls, Cts, Dolls, Cts* 24,736 82 2,689 58 Gold. Total value of balance. Weight, Dolls. Cts, #38,315 52£ Value. oz. dwt gr. Dolls. Cts. 5,747 15 12 102,182 63§ * This sum is $347 50 less than the balance which appeal's by the statement marked I), formerly transmitted, to have remained to be accounted for on the 30th of June, 1798, and is composed of the sum of $17 50, and $330, mentioned in a note subjoined to the statement marked E, also formerly transmitted. D—Continued. Total value of Balance and Total value of Deposites. Deposites. Silver. Weight. oz. dwt gr. 320,679 4 00 VALUE OF COINS PAID AT THE MINT. COINS OF GOLD AND SILVER MADE AT THE MINT. DEPOSITES IFF STANDARD Weight. Value. Half Quarter Eagles. Eagles. Eagles. Dolls. Cts. Dolls. Cts. Dolls. Cts. oz. dwt.gr. No. No. 370,014 43.} 472,197 07 510,512 59;} 7,725 4,761 5,689 19 9 Total value of Coins paid. Silver. Gold. No. 60 Weight. oz. dwt. gr. 294,900 13 8 Dollars. Dimes. No. No. 337,515 27,550 Silver. Gold. Cts. Dolls. Cts. 127,101 39£ 336,528 37£ Dolls. Dolls. Cts. 463,629 77 00 o I p D—Continued. BALANCE TO BE ACCOUNTED FOR. ALLOWANCE FOR WASTAGE. Gold. Gold. Weight. Value. Value. Weight. 4 15 Dolls. Cts. 5 84 62£ oz. dwt. gr. 290 1G Dolls. Cts. Dolls. Cts. 335 57 15 Silver. Gold. Total Value. Value. Weight. oz. dwt. gr. In the hands ot the Melter and Refiner. In the hands of the Chief Coiner. Silver. Dolls. Cts. oz. dwt. gr. 420 19£ 37 14 16 670 74 Value. Weight. oz. dwt, gr. 30,904 5 15 Weight. Total Value. Value. Dolls. Cts. Dolls. Cts. oz. dwt. gr. 35,658 68 36,329 42 222 17 Dolls. Cts. 7 3,962 oii D—Continued. BALANCE TO BE ACCOUNTED FOR. In the hands of the Melter and Refiner. Silver. Weight. Gold. Total Value. Value. oz. dwt. gr. Dolls. Cts. 820 19 23 Commissioners of Inspection, for Assay Pieces. 947 33 Weight. Total amount of balance to be accounted for. Silver. Value. Weight. Value. Dolls. Cts. oz. dwt. gr. Dolls. Cts. oz. dwt. gr. Dolls. Cts. 4,909 34^ Coins in the Bank of the United States. - 1 18 19 2 23£ , Total Value. Dolls. Cts. 2 23£ Gold. Silver. Total Value. Dolls. Cts. Dolls. Cts. Dolls. Cts. 2 SOD- 7,892 05£ 7,894 56 Gold, Silver. Total Value. Dolls. Cts. Dolls. Cts. Dolls. Cts. 4,635 26 44,500 30 49,135 56 TREASURY DEPARTMENT, Register's Office, April 24 th, 1800. JOSEPH NOURSE, Register. FINANCE. 642 [1798. Summary Statement, exhibiting the value of the Coins made at the Mint; the amount of disbursements on account of that establishmenty the amount allowed for wastage; the amount retained of deposites; and the amount gained on the coinage of Copper. Dollars. Cts. Value of gold coins made at the mint of the United States, from the 18th of July, 1794, to the 30th of June, 1798, per former statement marked D, Ditto, of silver coins, made during the same period, per same statement, Ditto, of gold coins, made from the 1st of July, 1798, to the 30th of June, 1799, per _ statement marked D, now transmitted, Ditto, of silver coins, made during the same period, per same statement, - Dollars. Cts. 462,535 00 709,558 75 101,155 00 340,270 00 Total value of gold and silver coins, made at the mint, to June 30, 1799, 1,613,518 75 Ditto, of copper coins, made from the establishment of the mint, to the 31st of December, 1799, per statement marked C, now transmitted, viz: Amount paid to the Treasurer of the United States, Ditto, on hand, - - 48,041 42 2,070 00 50,111 42 Total value of gold and silver coins, made to the 30th of June, and of copper coins, made to the 31st of December, 1799, - 1,663,630 17 Amount of disbursements on account of the mint establishment, from its institution, ^ to the 31st of December, 1797, per former statement marked B, Ditto, for the year 1798, per statement marked A, now transmitted, Ditto, for the year 1799, per statement marked B, now transmitted, 154,695 59 31,367 50 37,293 10 Total amount of disbursements to the 31st of December, 1799, Amount of wastage in the coinage of gold, from the 18th of July, 1794, to the 30th . of June, 1798, per former statement marked D, Ditto, in the coinage of silver, during the same period, per same statement, Ditto, in the coinage of gold, from the 1st of July, 1798, to the 30th of June, 1799, per statement marked D, now transmitted, Ditto, in the coinage of silver, during the same period, per same statement, 223,356 19 1,127 451 3,945 99 84 62£ 335 57 Total amount allowed for wastage, to the 30th of June, 1799, 5,493 64 Total amount of wastage to the 30th of June, and of disbursements to the 31st of December, 1799, - 228,849 83 Deduct the following sums, viz: Amount retained ot deposites to the 30th of June, 1799, agreeably to the accounts of the mint, adjusted at the treasury, Amount gained on the coinage of copper, from the establishment of the mint to the 31st of December, 1799, per statement marked C, now transmitted, 1,446 86 17,725 69 Leaves this sum as a nett charge on the coinage of bullion, to the 30th of June, and on the coinage of copper, to the 31st of December, 1799, exclusive of the sum of $2,253 40, paid to John Vaughan, under an act of Congress of the llth qf February, 1800, being the amount allowed him for tne difference on silver bullion, deposited by him at the mint, for coinage, previous to the month of December, 1795, - 6th CONGRESS.] 151. ADDITIONAL 19,172 55 209,677 28 [1st SESSION, REVENUES. COMMUNICATED TO THE HOUSE OF REPRESENTATIVES, APRIL 30, 1800. Mr. Harper made the following report: The Committee of Ways and Means having, in a former report, (See No. 147) wherein they recommended a loan of three millions and a half for the service of the present year, adverted to the propriety of providing permanent revenues, equal to the interest of the debt to be incurred, and to the gradual and timely extinguishment of the principal, now beg leave to call the attention of the House again to that important subject; on which they submit the following report: The first point which presented itself for the consideration of the committee, in examining this subject, was "the amqunt to which it would be proper to establish additional revenue at this time." This must depend on the present and future increase of permanent expenditure, compared with the probable amount of permanent revenue from existing taxes. 1800,] A D D I T I O N A L REVENUES. 643 When Congress, in the year 1798, was compelled, by the continued aggressions of a foreign Power, to commence active and extensive preparations for defence, by sea and land, the ordinary expenditure of the Government, including the interest of the public debt, the payment on account of the principal, and an adequate allowance for occasional grants and incidental expenses, was something less than seven millions of dollars. No increase, of any consequence, has been made in this expenditure, since that time, except what was occasioned by the interest of the debt, which the measures necessary for the defence of the country forced Congress to contract. As this debt amounts to five millions, at eight per cent., the increase, on that account, is 400,000 dollars. The continuation of those measures, for some time longer, having rendered it necessary, in the opinion of the House, to contract a further debt of three millions and a naif, for the present year, that measure, if ultimately adopted, and carried into effect on the same terms with the former^ which may perhaps be found unavoidable, will induce a further increase of 280,000 dollars in the ordinary expenditure of the Government, making, in the whole, an increase of 680,000 dollars for the interest of new loans. It is known that, at the beginning of next year, a further addition of about 1,200,000 dollars must be made to the ordinary expenditure, for the interest and extinguishing annuity of the deferred debt: and that, in 1802, the payments on the foreign debt will be larger, by one million, than in the present year. In 1803 and 1804 those payments will be increased to two millions beyond their present amount; but, after that period, they will gradually diminish, and, in 1809, they will finally cease, by the extinguishment of the debt. The committee, however, though they have thought it useful to extend their view to this more remote increase of expenditure, are of opinion that it is not necessary for Congress to make provision, now, on that subject. No part of this increase will take place till two years hence; and before that period arrives, Congress will have a better view of the political andfinancialsituation of the country than at present, and will be better able to judge respecting the means of meeting the exigency. But yet, the certainty of this future increase proves the necessity of providing, as far as can be conveniently done, for that which has already taken place,or must soon happen; so that the burden may be divided between different periods,.and as little as possible may be left to be done hereafter. Neither do the committee think it necessary to make provision, during the present session, for the deferred debt. The political situation of the countiy is now far more uncertain, than, in all probability, it will be at the next meeting of Congress. Should it change for tne better, as there is reason to hope, the augmentations now to be made, together with the increase of revenue which we may reasonably expect, from our present system, may be sufficient, with some small aids, for defraying this additional expense. If, on the contrary, our situation should remain the same, still we shall have more experience than we now possess of the operation or our present system, and of the effect of the war on our commerce and our revenue. The preparatory arrangements, moreover, for an amelioration and enlargement of our system, will then be completed, or in a much more advanced state than at present. We shall, consequently, be then in a better situation than we now are forjudging whether a further augmentation will be necessary, to what extent it must be carried, and how it may best be made. I t is only for the interest of the loans of the present and last years, therefore, and for a sum equal to the reimbursement ofthe principal, within a convenient time, that the committee would propose to make provision, during the present session of Congress. That interest, at the highest calculation, will amount to 680,000 dollars. It is known that an extinguishing annuity, or a sinking fund, equal to two per cent, on the principal of a debt, will, if steadily applied, extinguish it in about twenty-four years. This is the plan heretofore adopted by Congress for the extinguishment of the six per cent, stock; and the committee conceive that it may be safely adhered to, in all arrangements for a similar purpose: it appearing certain that, while adequate provision is made for the punctual discharge, within so short a period, of every new engagement, there can be but little reason to apprehend a dangerous or inconvenient accumulation of debt This annuity of two percent, on the loans of the last and present years, admitting the latter to befixedat3,500,000 dollars, will amount to 170,000 dollars; and,added to the amount of interest, will produce an aggregate expenditure of 8502000 dollars, annually, for twenty-four years. As this annuity, however, by the terms of the former loan, which are likely to be found necessary in the present, also, cannot, until the end ot ten years, be applied to the discharge of this particular debt it must be employed, should Congress think fit to raise it, in the purchase ofthe public debt in general, by way of sinking fund. b The committee are of opinion that every consideration of sound policy, and the best established principles otfinancialeconomy, are in favor of raising it. At the period above referred to, the summer of 1798, the Government possessed a revenue of something more than eight millions of dollars, derived from the duties on imports and tonnage; the tax on domestic distilled spirits and stills, on retailers licences, on refined sugar, on carriages, and on sales at auction; the postage of letters; dividends of bank stock belonging to the United States; and sonie other less considerable branches ot revenue. As the ordinary expenditure, at thattime,,wras less than seven millions, there was a balance of a million and upwards in favor of the treasury. Had the revenue continued equally productive in the subsequent year, 1799, there would have been no need of further provision at this time; since tne above mentioned balance would have been more than sufficient to cover the increase of permanent expenditure. But that was not the case. The duties on imports and tonnage, which, in 1798, produced $7,405,420, fell, in 1799, to $6,437,886—a diminution of very nearly one million; and although the stamp duties, and perhaps the other branches of the internal revenue, were more productive in that year than in the former, yet that increase, amounting to only $200,000, was far from sufficient to counterbalance the diminution in the imports and tonnage. It is not, however, to be apprehended, in the opinion of the committee, that the diminution in question will be permanent On the contrary, they suppose it to have resulted from two causes, of a temporary nature: first, the extensive depredations on our commerce, which took place in 1796, 1797, and 1798, especially the two former, the full effect whereof was not felt in the revenue, till 1799, because it was in that year that the duties on the imports of 1798 became payable; and secondly, the great re-exportation of foreign commodities in 1799, which amounted to 45,523,335 dollars, exceeding, by 12,000,000 dollars, those of any former year, and which drew from the treasury very great sums in drawbacks. As this branch of the revenue is bottomed on tne consumption of the country, which, notwithstanding occasional fluctuations, has a constant progressive increase with the increase of population and wealth, the committee conceive that it may be expected soon to regain its former level, and gradually to augment. In proof of which they remark, that the first quarter of the present revenue year, the returns ol which are before the House, exceeds in product the first quarter ofthe last year, or of 1797, and very nearly equals that of 1798. This event, however, though highly probable, as it seems to them, being still uncertain, and the revenue, in its present state, being unequal to the increased scale of expenditure, resulting from the interest of this and the last year's loans, and to a reasonable provision for deficiencies, and for the extinguishment of the principal; the committee conceive it proper, and even indispensable, to provide, at present, for the additional sum of $850,000, at the least. More, they think, will not now be necessary. Having come to this conclusion, as to the amount of the sum which it wou.d be expedient to provide for at this time, they next turned their attention to the ways and means# of making the provision. As the official situation ofthe Secretary of the Treasury gives him more exact and extensive information, on the subject of revenue, than any other person can be supposed to possess, and enables him to form the most correct opinions respecting the probable operation, and comparative merits, of different schemes of taxation, the committee thought it proper to address their inquiries, in the first instance, to him, and to wait for the result of his deliberations, before they should decide. For this purpose was written the letter, of which a copy, No. 1, is subjoined to this report. In his answer, which, together with the statements therein referred to, No. 2, js also hereto annexed, the Secretary proposes to augment the duties on several kinds of wane; to raise those articles which now pay a duty of ten per centum ad valorem? to 13£ per centum; and to make a new arrangement respecting drawbacks on goods re-exported, the effect of which would be, to impose a tax from about 15 to about 18 per centum of their whole amount, 644 FINANCE. [1798. on the drawbacks now allowed This effect would be produced, by refusing, altogether, the drawback on certain articles, which are enumerated in the paper C, accompanying the Secretary's letter, and by withholding a greater or less part of it on a variety of other articles, in the manner stated in the paper B, referred to in the same letter. The Secretary has informed the committee that he expects, from these three measures, should they be adopted, an addition to the revenue of about $900,000 annually. But he has not stated what part of this addition he expects from each measure separately. The two first he proposes to make perpetual. The third, the tax on drawbacks, he would continue no longer than during the present war in Europe. When they proceeded to the examination of this plan, they found no difficulty as to that part of it which relates to the augmentation of duties. Wines, indeed, are now highly taxed; but, being a mere luxury, which is consumed solely by people in affluent or easy circumstances, they appear to be a very proper object of revenue; and it is not apprehended that a moderate increase of the duty would diminish the consumption, or endanger smuggling. This reasoning, as the committee conceive, will be confirmed bv a statement of the amount of duties on wines, which is annexed to this report, No. 3, and from which it appears that, from 1794 to 1797, inclusive, the nett product of those duties has increased from $457,308 to $524,135, although no additional duty has been laid during that period. The returns for 1798 are too incomplete to be taken into the calculation. During the latter part of that period, indeed, there has been a fall in this product, as in that of many other branches of the revenue; but it appears from the average, that this fall is more than counterbalanced by the rise in the former part, and the committee conceive that suchfluctuations,arising from accidental and transient causes, are always tobe expected, and that the average of a number of years can alone afford a safe criterion whereby to judge on subjects of this kind. It is, moreover, to be observed, that the duties on wines have, hitherto, been injudiciously laid, so as to produce a strong temptation to enter high priced wines, which pay a very high duty, under the names of those of a low price, whereon the duty is comparatively low. There is reason to believe, as the committee are informed by the Secretary of the Treasury, that much loss to the revenue has already been experienced from this cause. The plan contained in his new tariff, the paper B, proposes to remove this cause, by a different adjustment of the duties in question. As the average product of the duties on wines appears, by the statement No. 3, to be upwards of $600,000, an addition of 20 per cent, on the amount of the present duty would produce $120,000. This addition, it is conceived, might be safely made, in the manner proposed by the Secretary of the Treasury. As to the articles paying a duty of 10 percent ad valorem, which are very numerous, and of great value, including all woollen goods, white cottons, and nankeens, with other articles of less importance, the committee are of opinion, with the Secretary of tlie Treasury, that an additional duty of two and a half per centum on the value of tne article may safely be laid on them. The present duties on all articles paying a rate per centum, ad valorem, of which the ten per cent, constitute a great proportion, probably two thirds, were fixed in 1792, except a few, which were raised from 10 to 12£ percent, in 1797; and they produced their full effectin 1793: from the end of which latter year, until the end of 1798, the nett product of those duties rose from $2,319,817 to 2,717,657, as appears by a statement, No. 4, which is subjoined to this report. The increase, indeed, must probably have been greater, as the returns for the last mentioned year, 1798, are very incomplete—two quarters being wanting from Philadelphia, as many from Charleston, and four from Savannah; which deficiencies will, probably, be found to have produced a greater deduction from the product in 1798, than can have been made up for by the additional duties laid in 1797. This progressive increase, notwithstanding the intermediate fluctuation, appears to the committee to prove, satisfactorily, that the importation of the articles in question is not injuriously affected by the present duty; which may, therefore, be safely augmented to the amount proposed. 1 here is another consideration on this head, which is conceived to be of great weight. These articles are all imported from distant places, on general freight, and in ships of great value; which circumstances so much increase the difficulty and hazard of smuggling, as to leave little danger of its being attempted, under the operation of any duties that the consumption will bear. They are, moreover, in the same situation with many other articles, such as muslins, muslinets, and colored cottons, which now pay the proposed duty of 12| per cent. The average nett product of the ad valorem duties, from 1794 to 1798, inclusive, a period of five years, being $3,181,173, as appears from the statement above mentioned, No. 4, it follows that, if the ten per cents be supposed to constitute two thirds of the whole mass, which is probably the case, the additional 2£ per cent, proposed to be laid on them would produce 600,000 dollars. As to the third proposition of the Secretary, the tax on drawbacks, it appeared liable to more doubt. In support of tne plan, it was urged, that the great mass of our re-exportation consists in commodities, chiefly sugar and coffee, which we bring from the EastandWest Indies, and afterwards carry to Europe, for the consumption of France, Holland, and Germany; and in East India and China goods, wherewith we supply tne people of the West Indies and of South America. That the commerce qf France, Holland, and Spain, being annihilated by the events of the war, and that of Sweden and Denmark very inconsiderable, the carrying trade may be considered as almost exclusively possessed by the English and ourselves. That the English, being at war with France, Spain, and Holland, and thereby excluded from the ports of those nations in Europe, Asia, and America cannot enter into competition with us, in the business of supplying their possessions, especially those in South America and the West Indies, with East India and China goods; and that we, consequently, having the exclusive possession of this traffic, may lay what price we please on the goods re-exported; and, of course, may compel the consumers to repay to us the tax laid on those goods here, by the refusal of part of the drawback. That the same reasoning will apply, in a reat degree, to the supply of Europe with^ sugar, coffee, and other East and West India commodities, because f ranee, Holland, and Spain, being shut against the English, by the war, they cannot become our competitors for the direct supply of those# countries. That, as to the indirect supply, through the ports of Germany and Portugal, especially the former, which are by far the most considerable, w,e can furnish it on better terms than they; because they are excluded from many of the countries where the commodities are produced, and because their trade with the north of Germany is exposed to great danger and interruption from the French and Dutchprivateers. And finally, that the English are the less able to enter into a competition which we ought to dread, inasmuch as the monopoly of their East India trade, by a particular company, prevents individual enterprise and ingenuity from being excited in carrying it on, upon the best terms; and as the English Government itself has laid a duty on exports, during the war, equal to that proposed by the plan under consideration: so that her merchants and ours being on an equal footing, in that respect, they; could not under-bid us in the foreign markets to which both resort. From hence, it was concluded that, while the war in Europe, and the present state of things resulting from it, shall continue, a tax on drawbacks, such as that proposed, would be a tax, not on our own commerce or our own merchants, but on foreign nations, who, being the consumers of the re-exported commodities, whereon the tax would fall in the first instance, and being compelled, during the war at least, to purchase those commodities from us alone, would be under the necessity of repaying to us the tax, in addition to the price which we should otherwise demand. To this it was answered, that the whole argument rests on tlie supposition of our being able to effect two things, both of which are of a very uncertain nature, namely? to monopolise the business of supplying the countries in question with East and West India and China commodities, and to compel those commodities to touch first at our own ports, before they are carried to the places where they are consumed: it being clear that if, by raising the price of the commodities, we should raise up competitors, who would under-bid us in the foreign markets; or should, by taxing them on their arrival in our own ports, render it the interest of our merchants to carry them directly from the places of their production, to the places where they are to be consumed, without landing them in this country; we should, in either case, lose the duty: in the first, by ruining altogether the trade, whereon it must depend; and in the second, by turning the trade away from our own ports, where alone the duty can be collected. Whether we should be able to monopolise the business in question, to such an extent as to have it in our power to lay our own price on the commodities which compose it, was said to be very uncertain, for various reasons: First, because the English possess very far the greater part of those places, in the East and West Indies, where the va- ADDITIONAL REVENUES. 1800.] 645 lu&ble commodities consumed in Europe are produced, and their merchants can carry them directly from thence to the ports of Germany, or of Denmark and Sweden, from whence they would easily find their way into Holland and France. Secondly, because the duty on exports laid in England, may easily be avoided by her merchants, by means of going directly to the foreign markets, instead of first touching at home; and the danger of privateers is greatly lessened, by the convoy which she gives to her trade, and the great number of her squadrons and cruising frigates in those seas—circumstances whereby her trade is,probably, rendered more secure than ours. And thirdly, because, although her merchants cannot carry the East Xnaia and China goods, directly, to the French, Spanish, and Dutch possessions, in the West Indies and South America, they can? and do carry those goods, in immense quantities, to their own islands; from whence they are known to find their way, by means of an illicit trade, perhaps connived at by those employed to prevent it, into the places, of which we suppose ourselves to posses the exclusive supply. As to the example of England, which is said to have laid our export duty, analogous to the tax or drawbacks now proposed, it was observed, in the first place, that the experiment in England has not been long enough made to enable us to judge of ita success; secondly, that, so far as time has furnished information on that head, the experience of Englana is against the plan, her exports having (diminished since the period when that tax was laid; and thirdly, that what is called a tax on exports in England, is, in fact, £ premium paid for convoy, which the Government, in consideration of this premium, engages to furnish, and does furnish, to every ship sailing from her ports— an arrangement which enables shippers to obtain their insurance at a lower rate; so that the duty on exports, instead of being a tax on the trade of England, is merely a part of the premium of insurance, which the merchants pay to the Government, instead of paying it to the underwriters: whereas, in our case, as we give no convoy, it would be a mere tax on our trade, which our merchants must pay in the first instance, and might or might not, be able to get back from the consumers* , If they should prove unable to get it back from the consumers, by reason of the competition, which the augmentation of price, consequent to the duty, might create or increase, the trade must, in the end, be ruined; and with it must perish, not only a great portion of our revenue, and of our navigation, the basis of our future maritime strength, but also of the industry of our sea port towns, which is nourished and sustained by our navigation. IfTon the other handt they should prove able to levy this tax, ultimately, on the consumers, still, it was urged, would the question remain, whether the tax would be sufficient to induce the merchants to avoid our own ports, and either to go directly to the consumers^ from the places where the commodities are produced, or, where that cannot be done, to touch at some ports where no such duty is laid; in either of which cases, we should not only lose the revenue expected from this duty, but also affect, to a degree not easily foreseen, all those branches of industry, in our country, which are connected with(the landing, storage, and re-shipment of goods, and the arrival, repair, and supply of ships. The duty of two and a half per cent, on the amount of a valuable cargo, it was observed, is a premium sufficient to afford a very strong temptation to avoid our own ports. Men of small capital, who could only import parcels of goods on freight, might not be able to do this, and therefore, must pay the duty-; while large capitalists, who import entire cargoes, in their own or in chartered snips, might be able to do it, and thus avoid the duty; whereby a monopoly would be created, to the very §reat detriment ot our commercial interest—the prosperity of which depends far more on the mass of small capitalists than on the small number of great ones. It was further urged, that this measure, so hazardous in itself, and the mischiefs whereof, should it prove unsuccessful, must always take place, and may have become irremediable, before they can be perceived, is by no means necessary, since the two first parts of the Secretary's plan, the additional duties on wines, and the ten per cent, articles, will afford an additional revenue of from six to seven nudred thousand dollars; to which might be aaded 200,000 dollars by a half cent per pound additional on brown sugar; and 50,000 dollars by a like addition, per pound, on coffee—making, in the whole, an additional revenue of at least 900,000 dollars; which is more, by 50,000 dollars, than the sum proposed to be raised. It was shown, by a statement of the duties^ on brown sugar, for six successive years, which is annexed to this report, No. 5, that the nett product of that article, at a duty of one and a half cents per pound, from the beginning of 1793 to the end of 1797, a period of five years, increased from 646,715 dollars, to 735,671 dollars; and Sat the average nett product, for a period of six years, from 1793 to 1798, inclusive, was 586,292 dollars. It was contended that, although an addition of half a cent was made to that duty in 1797, and the product in 1798, nevertheless, appeared to be less than in former years, being only 630,791 dollars, as stated from the returns, yet no conclusion unfavorable to the duty could be drawn from thence; because the returns for that year, were very deficient; two quarters being wanting from Philadelphia and Charleston, and four from Savannah; which, probably, had reduced the apparent amount much more than the actual receipt had been augmented by the additional duty. Hence, it was inferred, that the consumption and importation of brown sugar had not been injuriously affected by the former duty; and that the average nett product being at the rate of 200,000 dollars, for every half cent of duty, that sum might be expected from the proposed augmentation. ^ On the subject of coffee, it was shown, by a statement of the duties on that article, for six successive years, from 1793 to 1798, inclusive, which is also annexed hereunto, No. 6, that the average nett product of those duties, during the period in question, was 498,762 dollars, although the returns for the last year in the period were incomplete, as has been already stated, and no addition has been made to the duty since 1792. Hence, it was inferred that an additional half cent might safely be laid on that article also; which, as the present duty is five cents per pound, would produce 50,000 dollars. Such were the arguments, for and against the proposed tax on drawbacks; and such the objects of revenue, which it was thought might, with more safety^ and propriety, be adopted in its stead. The comityttee did not deem it their province to pronounce any decision on these points, but solely to bring them into the view of the House, and submit them to its consideration, There was, however, one proposal made, which does not appear to them to be of a doubtful nature, and which they have, therefore, thought it proper to recommend. In the act allowing drawbacks, there is a provision, that one per cent on the whole amount of them shall be retained, in order to defray the expense of management Afterwards, one quarter per cent, was added to this first deduction, in lieu of stamp duties on debentures. It has been suggested by the Secretary of the Treasury, that the sum thus retained is found insufficient to defray the expenses incident to-the allowance of drawbacks; and the committee are of opinion that it will be proper to double it. In that case, the reduction made by the Goverument, for the expense of management, and in lieu of stamp duties on debentures? will amount to about 100,000 dollars annui lly, which, as the present amount does not exceed 50,000 dollars, will be a further addition to the revenue of 50,000 dollars. Haying thus brought the whole subject into view, as fully as seeded to them to be proper, the committee beg Ieave? in order to take the sense of the House, on the varidus matters stated in their report, to submit to its consideration the following resolutions. 1st. Resolved, That it is expedient to lay an additional duty of per centum on the amount of the present duty upon wines imported into the United States. 2d. Resolved, That it is expedient to lay an additional duty of per centum ad valorem on such goods, wares, and merchandises, imported into the United States, as are now subject to a duty of ten per cent, ad valorem. 3d. Resolved, That it is expedient to lay a tax on drawbacks, allowed by law, for goods re-exported from the United States, according to the plan proposed in the'letter of April the 10th*, 1800, from the Secretary of the Treasury to the Committee or Ways and Means. 4th. Resolved, That it is expedient to lay an additional dutyof-—-r-r- per pound on brown sugar and coffee imported into the United States. 82 f FINANCE. 646 [1798. 5th. Resolved, That it is expedient to retain per centum on all drawbacks allowed for goods re-exported from the United States, for the expenses incident to the allowance thereof, and in lieu of the stamp dnties on debentures, in addition to the sums heretofore directed, by law, to be so retained for the aforesaid purposes. i No. 1. COMMITTEE ROOM, February 14th, 1800. The Committee of Ways and Means, Sir, conceiving it proper for Congress to establish, during the present session, permanent revenues equal to the interest of the,loan which may be necessary to make this year, and perhaps, to that of last year also, the amount of which two charges will, probably, not fall short of six hundred and eighty thousand dollars, annually, have directed their attention to the inquiry, " from what sources this additional revenue may be drawn, with the least difficulty to the Government, and tne greatest ease to the public." Before, however, they come to any final resolution on so important and difficult a subject, they wish to obtain your opinion on the following points: 1st. Admitting the necessity of providing for both loans, can the requisite sum, or any considerable part of it, be raised by an addition to the duties on certain articles imported? What are those articles, and to what amount may new duties be laid on them? The committee have thought of wines, spirits, brown sugars, and woollen cloths. Salt, also, has been suggested as an article on which a further duty might, perhaps, be laid. 2d. Admitting a further duty to be laid on wines^ and spirits imported, will it not be necessary to make a corresponding augmentation on the tax on stills, and domestic distilled spirits? and can such augmentation be mads, with due regard to the situation of remote parts of the country? 3d. What would be the policy of abandoning, altogether, the idea of augmenting the imposts, and resorting to an internal tax, by m y of excise, on wines, spirits, coffee, teas, and sugars? or, would it be better to adopt both modes, in part? 4th. As a change will, probably, be made this year, in the mode of stamping, which will render it proper to call in and change the stamps, might not those duties be safely augmented, so as to raise a further sum of one hundred thousand dollars? . 5th. Might not a national lottery be established, so as to raise from one hundred thousand to one hundred and fifty thousand dollars, annually? and how far would such a mode of taxation be advisable? In addition to your opinion on these several points, Sir, the committee would be much obliged by the communication of any ideas which may have occurred to you on the subject in general. And^ as the interest and extinguishing annuity of the deferred debt wrill commence next year, they beg you to take into view the means of providing for those objects, likewise. With the highest respect, I have the honor to be, Sir, &c. ROBERT G. HARPER. The Honorable the Secretary of the Treasury. TREASURY DEPARTMENT, April 10th, 1800. SIR: I have, with the aid of the best information which I could obtain* deliberately considered the important questions, upon which, on behalf ofthe Committee of Ways and Means,' you have been pleased to request my opinion. Although, according to my view ofthe subject, the public debts have not hitherto, considerably; increased, since the establishment of the existing Government, yet, as the expenditure, at the present time, considerably exceeds the stated income from duties and taxes, an augmentation of the revenue appears to be advisable. The sources from which this revenue may be expected, with the greatest ease to the community, are believed to be the following: 1st. From an increase of duties on the importation, and a new arrangement of drawbacks, payable on the exportation of certain articles of foreign growth or manufacture. 2d. From a new modification ofthe duties on stills employed in the distillation of spirits from domestic materials. 3d. From a duty on the transfer of real property, to be collected by stamps. The first mentioned subject being the most complex, and of great importance, considered both in relation to tlie interests of commerce and the revenue, is separately presented to the consideration of the committee. The paper herewith transmitted, marked A, exhibits a view of the rates of duties, at present levied on imports? that marked B is respectfully offered as a substitute* It is proposed to increase the duties on several kinds of wines, and generally to impose a duty of twelve and a half per centum ad valorem, on the merchandise at present subject to duties at ten per centum? a few articles only, of no great importance, are placed in the list of goods subject to rate of fifteen per centum. It is known to the committee that the quantities of articles of foreign growth or manufacture, which are imported into the United States, for the purpose of being exported* have greatly increased, and are still increasing? the sum of one and one quarter per centum upon the duties, at present retained, is found, vn calculation, to be hardly sufficient to defray the custom house expenses, occasioned by this branch of business. After a very close examination of the subject, it is my opinion that the revenue may be increased, and the maunfactures of the country encouraged, by reducing the drawback in the mode proposed, without injury to commerce* This opinion will, it is believed, receive a- confirmation, from an examination of the commercial and financial systems, and actual situation of the countries, with which cur commerce of importation and exportation is, at present, prosecuted; to guards however, against the consequences of any mistake, it is respectfully proposed that the present rates of drawback shall be allowed, after the termination of the present war in Europe. I have the honor to be, with the greatest respect, Sir, &c. OLIYElR W O L C O T T . The Honorable ROBERT G. HARPER, Esq. Chairman of ihe Committee of Ways and Means. TREASURY DEPARTMENT, April SIR: 12th, 1800. In compliance with your request, I have the honor to inform yon that, if the tariff of dnties and drawbacks, which accompanied my communication of yesterday, shall be established, the revenue will probably receive an addition of about nine hundred thousand dollars per annum. I have added, at your request, a particular list ofthe articles upon which the duties are proposed to be increased or varied. X have the honor to be, with respect, Sir, &c. OLIVER W O L C O T T . T h e Honorable ROBERT G . HARPER, Esq. 1800,] ADDITIONAL REVENUES. 647 A. Abstract of all the articles of merchandise which are subject to specific rates of duty, ontheir importation into the United Staleq. IF IMPORTED IK American ships or vessels. Cents. Ale, beer, and porter, in casks or bottles, Boots, Cards, playing, Ditto wool and cotton, 1 Cables and tarred cordage, Candles of tallow, ^Ditto, wax, or spermaceti, Cheese, Cocoa. Chocolate, Cordage and yarn untarred, Coal, Coffee, Cotton, Glauber salts, Hemp, Indigo, Lead and musket ball, (dJ All other manufactures of lead, or in which lead is the chief article, Malt, Molasses, Nails, Pack-thread and twine, Pepper, Pimento, Salt weighing more than 56 lbs. per bushel, (a*) Ditto, weighing 56 lbs. per bushel, or less, , ~ Steel, Spirits, distilled in foreign countries, from grain. First proof, Second do. Third do. Fourth do. Fifth do. Sixth do. From other materials. First proof, Second do. Third do. Fourth do. Fifth do. _ Sixth do. b -1 Spirits distilled in the United States, imported in the same ship or vessel in which they had been previously exported from the United States, from molasses./c. ) ^ First proof, Second do. Third do. Fourth do. Fifth do. Sixth do. From materials ofthe growth and produce ofthe United States. First proof, Second do. Third do. Fourth do. Fifth do. Sixth do. Spikes* - 1 - , Shoes and slippers of silk. Ditto, other shoes and slippers for men and women, clogs, and goloshoes, Ditto odier shoes and slippers, for children^ Soap, ^ Sugars, brown, Ditto, whiteclayed, Ditto, white powdered, Ditto, all other clayed or powdered, Ditto, lump, Ditto, loaf, (b.) - * - * Ditto, other refined, Sugar candy, Snuff, (b.) - per gal. per pair per pack per doz. per cwt per lb. do. do. do. do. per cwt* perbush per lb. do. per cwt. do. per lb. do. do perbush. per gal. per l b . per cwt. per lb. do. per56lb. perbush. per cwt. 8 75 25 50 180 2 6 7 2 Foreign ships or vessels. Cents. 84 82£ 27-155" 198 ^ 6§ 7-1f 5 3 225 5 5 3 200 100 25 1 1 10 4 220 110 400 6 4 20 20 100 440 6§ 4§ 22 22 per gal. do. do. do. do. do. 28 29 31 34 40 50 30£ per gal. do. do. do. do. do. 25 25 28 32 38 46 27v 27j 30| S5i 41! 50§ per gal. do. do. do. do. do. 14 15 16 18 22 29 14 15 16 18 22 29 per gak do. do. do. do. do. per lb. per pair do. do. per lb. do. do. do. do. do. do. do. do. do. 7 8 9 11 13 18 1 25 15 10 2 2 a 3 J2 6^ 9" 7 8 9 11 13 18 27: 161 9 22 4P 2 4 5i ft iTff 11 8 110 34A 37| 44 55 11 ^ % ?3 Q9 648 FINANCE. [1798. A—Continued. IF IXPOHTED IX American ships or vessels. Teas from China? and India. Tea, bohea, Ditto, souchong, and other black teas, Ditto, hyson, imperial, gunpowder, or Gomee, Other green teas, Teas from Europe. Tea, bohea, Ditto, souchong and other black teas, ~ Ditto, hyson, imperial, gunpowder, or Gomee, Other green teas, Teas from any other place. Tea, bohea, Ditto, souchong or other black teas, Ditto, hyson, imperial, gunpowder, or Gomee, Other green teas, -^ Tobacco, manufactured, other than snuff, (b.) Wines, in casks2 bottles or othervessels. Wine, London particular Madeira, Ditto, London market do. Ditto, other do. do. Ditto, Burgundy and Champaigne, Ditto, Sherry, Ditto, St. Lucar, Ditto, Lisbon ana Oporto, Ditto, Teneriffe, Fayal and Malaga, Ditto, all other wines, whenever 40 per cent ad valorem would be more than 30 cents per gallon in American, and 33 cents per gallon in foreign vessels, or less than 10 cents per gallon in American, and 11 cents in foreign vessels, are then subject, inthe former case,to And in the latter case to - per lb. do. do. do. 12 18 32 20 do. . do. do. do, 14 21 40 24 do. do. do. do. do. 17 27 50 30 10 per gal. do. do* do. do. do. do. do. 56 49 40 33 30 25 20 do. do. 30 ia NOTES. (a.) The additional duty laid on salt by the act of July 8,1797, is limited to the end of the present session of Congress. (b.) The additional duties laid on loaf sugar, snuff, and manufactured tobacco, by the act of June 5, 1794, are limited (by the act of March 3, 1795) to March 1,1801. (c.) It is questionable whether spirits of this description can now be legally imported—Vide 12sect ofthe act of May 8, 1792? 4 sect of the act of June 5, 1794/and 103 sect, of the collection law. The rates of duty, as exhibited inthe last printed table of duties, are incorrect, being one cent less in each case than just, arising from the additional didy of one cent laid on molasses, by the act of March 3,1797. (d*) These articles, to wit: lead and musket ball, are exempted from duty (by the act of June 14, 1797, and continued by the act of April 7, 1798,) until the end of the present session of Congress. Abstract of sundry articles of merchandise which are subject to ad valorem rates of ditty, on their importation into the United States. IT IKPORTEB I2T Anchors, # Bottles in which wine, ale, beer, porter, or any other liquor is imported, Brass, iron, or steel locks, hinges, hoes, anvils, and vises, Blank books, -' -Brushes, ^ * Canes, walking sticks, and whips, Cambricks, Clothing, ready made, Glass black quart bottles, r * Gauzes, Gunpowder, (a.) Laces and lawns, Lampblack, * Linen manufactures, or of which linen is,the material of chief value, not printed, stained, or colored, ^ Writing and wrapping paper, Pasteboards, parchment, or vellum, Pictures ana prints, ~ - American ships or vessels. Foreign ships or vessels. Per cent« Per cent. 10 10 10 10 10 10 10 10 10 10 10 10 10 11 11 11 11 11 11 11 11 11 11 11 11 11 10 10 10 10 11 11 11 11 1800.] A D D I T I O N A L REVENUES. 649 A—Continued. IP IMPORTED IY American ships or vessels. Printing types, Sail cloth, Saddles, or parts thereof, Satins, and otlier wrought silks, Toys, not otherwise enumerated, All goods not otherwise particularly enumerated and described,. Chintzes, and colored calicoes, or muslins, and all printed, stained, or colored goods or manufactures of cotton or of linen, or of both, or of which cotton or linen is the material of chief value, or cotton manufactures not printed, stained, or colored, Muslins and muslinets, whether printed, stained, colored or otherwise, Nankeens, w Velvets and velverets, Wood manufactured (exclusive of cabinet wares) Fire and side arms, or parts thereof, not otherwise enumerated, Artificial flowers, leathers, and other ornaments for women's head-dresses, Anniseed, Brass cannon, (a.) All other manufactures of brass, ^ ~ . Bonnets, hats, and caps, of every kind, Buttons of every kind, Buckles, shoe and knee, Cabinet wares, c Carpets and carpeting Cartridge paper, Capers, China ware, Cinnamon, cloves, currants, and comfits Copper manufactures, Clocks and watches, or parts of either, Cutlasses, (a.) parts thereof, Dates and figs, " _ Dolls, dressed and undressed, or parts thereof, Medicinal drugs, except those commonly used for dying, Fans, or parts thereof, _ Fringes, laces, lines, tassels, and trimmings, commonly used by upholsterers, coachmakers, and saddlers, Floor cloths and mats, or parts of either, Fruits of all kinds, Window glass, Ginger, -Gloves and mittens, of every kind, - Gold, silver, and plated ware, Gold and silver lace, Glue, Hangers, or parts thereof, Hair powder, ~ Cast, slit, or rolled iron, and all manufactures of-iron, steel, or brass, or of which either of these metals is the article of chief value, not being otherwise particularly enumerated, Jewelry and paste work, , . . Leather, tanned and tawed, and all manufactures of leather, or of which leather is tlie article of chief value, not otherwise particularly enumerated, Lemons and limes, ;- _ Marble, slate, and other stone, bricks, tiles, tables, mortars, and other utensils or marble or slate, and generally all stone and earthen ware, Mace, Millinery, ready made, - . Muskets and firelocks, with bayonets suited to the same, (a.) . r without bayonets, or parts" of either, Mustard in flour, Nutmegs, Oranges, Olives, Oil, Pewter manufactures, Paper hangings, - . Sheathing paper, 7, " , . " 7 *•"J •" Painters colors, whether dry, or ground m oil, except those commonly used m dying, Pistols, or parts thereof, (a.) Pickles of all sorts, -, Powders, pastes, balls, balsams, ointments, oils, wafers, washes, tinctures, essences, or other preparations or compositions, commonly called sweet scents, odors, perfumes, or cosmetics, and allpowders or preparations for-the teeth or gums, Plums and prunes, Raisins, Starch, " Swords, or parts thereof, (a.) / Per cent 10 10 10 10 10 10 12£ 12£ I2i 12£ 12£ 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 16£ 16£ 16£ 16d 650 [1798. FINANCE. A—Continued. IP IMPORTED IN American ships or vessels. Stockings, Tin manufactures, Wafers, Coaches, chariots, phaetons, chairs, chaises, solos, or other carriages, or parts of either, Ail glass, and manufactures thereof, not otherwise particularly enumerated, Girandoles, or parts thereof, Looking glass, All winesj excepting those charged with specific rates of duty, 40 per cent, ad valorem, excepting when that rate exceeds 30 cents per gallon in American vessels, and 33 cents per gallon in foreign vessels, or is less than 10 cents per gallon in American vessels, or 11 cents per gallon in foreign vessels, - 4 Foreign ships or vessels. Per cent Per cenL 16£ 15 161 15 15 I, 20 1 22 20 22 20 42 20 1 22 i 40 i | 44 ( « . ) These articles, to wit: gun powder, brass cannon, cutlasses, muskets, anJ firelocks, bayonets suited to the same, pistols, and swords, are exempt from duty (by the act of June 14, 1797, and continued by the act of April 7, 1798) until the end of the present session of Congress, NOTE.—The duties on all the foregoing articles of merchandise, wheneyerthey amount to fifty dollars, (as well on those subject to specific as on those liable to duties ad valorem) may be drawn,back on exportation of the same within one year from the respective importations, excepting one quarter per cent of the duties, and one half cent pet per gallon on spirits, and one and a quarter per cent of the duties on all other merchandise whatever. List of articles tvhich are exempt from duly oh their importation into the United States* 1. Bullion. _ 2. Tin in pigs and plates. 3. Old pewter. 4. Brass teutenage.^ 5. Iron and brass wire. 6. Copper in plates, pigs, and bars. 7. Lapis calimmaris. > 8. Saltpetre. 9. Sulphur* 10. Plaster of paris. 11. Unmanufactured wool and wood. 12., Dying woods. 13. Dyin<* drugs. 14. RawTiides and skins. 15. Undressed furs of every kind. 16. Sea stores of ships or vessels. 17. Pliilosophical apparatus, specially imported for any seminary of learning. 18. Wearing apparel, and other personal baggage, and the tools or implements ofamechanical trade only, of persons who arrive in the United, States. 19. All goods intended to be re-exported to a foreign port or place, in the same ship or vessel in which they shall be imported. 20. All articles of the growth or manufacture of the United States, upon which no drawback, bounty, or allowance, has been paid or admitted. 1800.] ADDITIONAL REVENUES. 651 B. Abstract of the duties proposed to be imposed on the importation of goods, wares, and merchandise, into the United Mates, and of the drawback proposed to be allowed on the exportation thereof to foreign countries. ARTICLES SUBJECT TO DUTY. In what man- Proposed Proposed ner the du- rates of durates o f ties are im- 1ties when im- drawback. posed. ported in ships or vessels of t h e U . States. Coaches, chariots, phaetons, chairs, chaises, solos, or other carriages, or parts . ad valor. of either, Glass, and all manufactures thereof, not otherwise particularly enumerated, do Girandoles, or parts thereof, do Looking-glass, mirrors, and all silvered plate glass, do Spermaceti, whale oil, and all other oils of sea animals, other than the produce of thefisheriesof tne United States, Fire and side arms, or parts thereof, not otherwise enumerated. do Artificialflowrers,leathers, and other ornaments for women's head dresses, do Anniseed, do Brass cannon, -t do All other manufactures of brass, — do Blank books, -1 do Bonnets, hats, and caps, of every kind, do Brushes of all kinds, do Buttons of every kind, do Buckles, shoe and knee, do Cabinet wares, and, generally, all manufactures in wood, do Canes, walking sticks, or whips* ~ do Carpets and carpeting, do Cartridge, sheathing, wrapping, writing, and other paper of all kinds, do Capers, do China ware, do Cinnamon, cloves, currants, and comfits, do Copper manufactures, do Clothing, ready made, do Clocks and watches, or parts of either, do Cutlasses, or parts thereof, do Dates and figs, do Dolls, dressed or undressed, or parts thereof, do' Medicinal drugs, except those commonly used for dying, and specially enumerated, do Fans, or parts thereof, - do Fringes, laces, lines, tassels, and trimmings of all kinds, do Floor cloths and mats, or parts of either, do Fruits of all kinds, - do Glass, window, do Unsilvered plates, do Gloves and mittens of every kind, do Gold, silver, and plated ware, or gold or silver plate, do Gold and silver lace, do Glue, do Hangers, or parts thereof, do Hair powder, do Cast, slit, or rolled iron, and all manufactures of iron, steel, or brass, or of which either of these metals is the article of chief value, not being-otherwise particularly enumerated, do Jewelry and paste work, do Leather, tanned and tawed, and all manufactures of leather, or of which leather is the article of chief value, not otherwise particularly enumerated, do Lemons and limes, do Marble, slate, and other stone, brick, tiles, tables, mortars, and other utensils of marble or slate, and generally, all stone and earthen ware, do Mace, , do Millinery, ready made, do Muskets and firelocks, with bayonets suited to the same, do Muskets and firelocks, without bayonets, or parts of either, do Mustard in flour, - ' do Nutmegs, do Oranges, do Olives, do v Oil, viz. sallad, linseed, and other vegetable'oil, do Pewter manufactures, do Paper hangings, - , 'do Parchment or vellum, do Painters' colors, whether dry or ground in oil, except those commonly use dying, do Pistols, or parts thereof, do Pickles of all sorts* r do PowTders, pastes, balls, balsams, ointments, oils, waters, washes, tinctures, essences, or other preparations or compositions commonly called- sweet scents, odors, perfumes, or cosmetics, and all powders tir preparations for the teeth or gums, ' da Plums and prunes, do Per cenL Per cent. 20 20 20 20 20 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 m 12£ 12§ 12§ 10 m 12* m 12£ 12£ 15 15 15 15 12A 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 12£ m I2i 12* 652 FINANCE. [1798. B—Continued. ARTICLES SUBJECT TO DUTY. Raisins, •< Starch, Swords, or parts thereof, Stockings,Tin manufactures, Wafers, - f Anchors, Cambrics, Chintzes, and colored calicoes or muslins, and all printed, stained, or colored goods or-manufactures of cotton or linen, or of both, or of which cotton or linen is the material of chief value, or cotton manufactures, not printed, stained, or colored, Gauzes, Gunpowder, Lampblack, Linen manufactures, or of which linen is the material of chief value, not printed, stained, or colored, and not specially enumerated, Muslins and muslinets, whether printed, stained, colored, or otherwise, Nankeens, Pictures and prints, Printing types, Sail cloth, Satins, and other wrought silks, Toys, not otherwise enumerated, ^ Woollen manufactures, and all articles of which wool is the material of chief value, not otherwise specially enumerated, All goods, wares, or merchandises not otherwise enumerated and described, - In what Proposed Proposed manner the rates of durates of duties ar6 ty when im- drawback. imposed. ported in ships or vessels o f t h e U, States. ad valor, do do do do do do do Per cent 15 15 15 15 15 15 12| 12| do do do do 12g 12j 12J 12£ do do do do do do do do 12£ 12£ 12£ 12| 12£ 12s 12£ 12£ do do 12k 12£ Per cent. 1H 12| 10 10 10 10 10 10 10 10 n 10 10 10 1,0 10 10 10 ARTICLES SUBJECT TO SPECIFIC DUTIES. Ale, bee^ porter, cider, or perry, in bottles, not exceeding, in capacity, one quart per doz. t each, including the duty on said bottles, Ditto, in casks or other vessels, per gal. Boots, per pair, Cards, 4 per pack, Ditto, wool arid cotton, per doz. Cables, and tarred cordage, per cwf. Candles, of tallow, per lb. ditto, Ditto, wax or spermaceti, ditto, Cheese, ditto, Cochineal, ditto, Cocoa, ilitto, Chocolate, per cwt. Cordage and yarn, untarred, per bushel, Coal, per lb. Coffee, Cotton, ditto, Glauber, and other medicinal salts,- per cwt Ginger, per lb. Hemp, per cwt. Indigo, per lb. Lead and musket balls, , -a ^ ditto, All other manufactures of lead, or in which lead is the chief article, ditto, Malt, per bushel, per gal. Molasses, ~ perlb. Nails, per cwt. PacktJiread and twine, per lb. Pepper, ' ditto, PimentOj per lb. Salt, weighing more than 56 lbs. per bushel, per bushel, Ditto, weighing 56 lbs. per bushel, or less, per cwt. Steel, Spirits distilled in foreign countries, viz: from grain: First proof, per gal. Second proof, - ; ditto, Third proof, ditto, Fourth proof, ditto, Fifth proof, ditto, Sixth proof, - ditto, From other materials. First proof, per gal. Second proof, ditto, Third proof, ditto, Fourth proof, ditto, ditto, Fifth proofj ditto. Sixth proof, - Cents, 30 8 75 20 50 180 2 Cents. 150 6 10 1*' 2 3 225 5 5 3 200 2 6 H 80 21 100 25 1 1 10 4 2 400 6 4 20 20 100 350 5 3± 16 16 28 29 31 34 40 50 27 28 30 33 39 49 25 25 28 32 38 46 24 24 %1 31 37 45 1800.] ADDITIONAL REVENUES. 653 B—dHitmued. ARTICLES SUBJECT TO SPECIFIC RATES OF DUTY. Spirits distilled in the United States, imported in the same ship or vessel in which they had been previously exported from the United States. From molasses: First proof, per gal. Second proof, ditto, Third proof, ditto, Fourth proof ditto, Fifth proof, ditto, Sixth proof, ditto, From materials of the growth and produce ofthe United States. First proof, per gal. Second proof, ditto,Third proof, ditto, Fourth proof, ditto, Fifth proof, ditto, Sixth proof, ditto, Spikes, per lb. per pair, Shoes and slippers of silk, ditto, Other shoes for men and women, clogs and goloshoes, ditto, Other shoes and slippers for children, per lb. Soap, ditto, Sugars, brown, ditto, Ditto, white clayed, ditto, Ditto, white powdered, ditto, Ditto, all other clayed or powdered, ditto, Ditto, lump, ditto, Ditto, loaf, ditto, Ditto, other refined sugar, ditto, Sugar candy, ditto, Snuff Tea from China and India. Tea, bohea, per lb. Ditto, souchong, and other black teas, ditto, £1 Ditto, hyson, imperial, gunpowder, or Gomee, ditto, Other green teas, ditto, From Europe. Tea, bohea, per lb. Souchong ami other black teas, ditto, Hyson, imperial, gunpowder, or Gomee, ditto, Other green teas, ditto, From any other place. Tea, bohea, ditto, Souchong and. other black teas, ditto, Hyson, imperial, gunpowder, or Gomee teas, ditto, Other green teas, ditto, Tobacco manufactured, other than snuff, ditto, Wines, in casks, bottles, or other vessels. Wine, London particular Madeira, per gal. Ditto, Malmsey, ditto, Other Madeira wines, ditto, Burgundy, champaigne, Rhenish, and Tokay, ditto, Sherry, ditto, S t Lucar, ditto, Claret, and all other wines not enumerated, when imported in bottles or cases, ditto, Lisbon and Oporto, . ditto, ditto, Teneriffe, Fayal, Malaga, St. George, and other Western Islands, ditto, All other wines, when otherwise imported than in bottles or cases, Proposed Proposed rates of duty rates of when im- drawback. ported in ships or ves< sels of the U. States. Cents. Cents. 14 15 16 18 22 29 13 14 15 17 7 8 9 11 13 18 2 25 16 10 3 2 3 3 2 H 9 H 9 22 6 7 8 10 12 18 32 20 Ul£ Vi 31 19 14 21 40 24 13 20 <39 23 17 27 50 30 10 56 56 49 40 35 32 32 28 25 20 21 28 12 17 Vh i i vh if H $ 51 8 16 26 49 29 9 54 54 47 38 33 30 32 26 23 18 All goods, wares, and merchandise, imported in ships or vessels, not of the United States, to be subject to the several rates of duties herein before specified and enumerated; with an addition of ten per centum thereon, except in the cases in which an additional duty is specially laid on any goods, wares, or merchandise, which may be imported in such ships or vessels. List qf articles exempted from duty on their importation into the United States. Bullion, or foreign gold or silver coin. Tin, in pigs and plates, ^ Pewter, in pigs or bars, 1 Brass teutenage, V•When • imported in cases or packages of not less than 300 weight each. r Iron and brass wire? Copper, in plates, pigs and bars, Lapis calimwaris, Saltpetre. Crude Sulphur. Plaster of Paris. Unmanufactured wool and wood, Dying woods. 83 f 654 FINANCE. [1798. • Dying drugs, viz. oil of vitriol, g^lls, roman vitriol, copperas, crude tartar, verdigris, alum. Madder and wood. Raw hides and skins, ^ 7 When imported from the river Mississippi, or by land or inland navigation from Undressed furs of every kind, 5 the dominions of a foreign Power, immediately adjoining the United States. Sea-stores of ships or vessels. a # Philosophical apparatus, specially imported for any seminary of learning. b . Wearing apparel, and other personal baggage, ana the tools or implements of a mechanical trade only, of persons who arrive in the United States. Horses, cattle, and other live stock, masts,timber,planks and boards, and generally all unmanufactured articles of the growth or product of the dominions of any foreign Power, immediately adjoining the United States, not being particularly enumerated as subject to duties, when directly imported from the river Mississippi, or by land or inland navigation, from the dominions of a foreign Power immediately adjoining to the_ United States. All goods intended to be re-exported to a foreign port or place in the same ship or vessel in which they shall be imported, not having been previously landed in the United States. All goods, wares, or merchandise, brought into the United States by ships or vessels which may arrive in distress, and which, being deposited in warehouses, under the direction ot the proper officer of the customs, shall be exported in the ship or vessel in which the same arrived, or if such ship or vessel shall be lost, or condemned as. unfit for repair, which shall be exported in some other ship or vessel, within three months after the arrival of such goods, wares, or merchandise, within the United States: provided, that the benefit of this provision shall not be extended to cases where the master and other officers of the vessel arriving in distress shall have failed to conform to the regulations prescribed by law, or shall have illicitly landed or concealed any goods, wares, or merchandise, which arrived in such vessel. All articles of the growth or manufacture of the United States, upon which no drawback, bounty, or allowance, has been paid or admitted. Note of the alterations of existing Duties proposed by the preceding Tariff. Unsilvered plate glass is, at present, subject to duties at 20 per centum ad valorem. It is proposed to reduce the duty to 15 per centum, being the general duty on glass manufactures. Spermaceti, whale oil, and other oils of sea animals, other than the produce of the Americanfisheries.t This is a new item in the tariff of duties; no revenue is expected, as no foreign fish oil is consumed in the United States, The enumeration is made to settle a question which has arisen under the existing law. Blank books, Brushes, Canes, walking sticks and whips, Sufficient qantities of most of these articles are made in the country to supClothing, ready-made, ply the demands: the revenue from all of them is inconsiderable. ^ Iron and Writing and wrapping paper. Laces, other than those used by up- .brass manufactures, in general, are now subject to 15 per cent, duties. It is holsterers, * coach-makers, and ^"proposed to raise all these articles from 10 to 15 per centum, principally with the view of rendering the custom house business* less complex. saddlers, Brass, iron, or steel locks, hoes, hinges, anvils and vises, Pasteboards, parchment, orvellum, saddles, or parts thereof. Anchors, Cambrics, Gauzes, Gunpowder, Lampblack, Linen manufactures not otherwise enumerated, 1 All these articles are at present subject to 10 percent ad VaPictures and prints, lorem. It is proposed to increase the duties to per centum Printing types, ad valorem. Sail cloth. Satins and other wrought silks, Toys, not otherwise enumerated, Woollen manufactures, not otherwise enumerated, All goods not otherwise enumerated, and not spe- . cially exempted from duties. j Specific Duties. Ale, beer, porter, cider, orperry, in bottles.—The alteration in the duty from a charge on the gallon of ale, beer, and porter, to the dozen, is proposed merely to diminish the trouble of the officers; the duty is not increased* Cochineal.—This has been a free article^but little is consumed in the United States. It is supposed to be proper to subject it to a small transit duty of cents perpound. Ginger.—This is now subject to 15 per centum ad valorem. It is proposed to render the duty specific, at two cents per pound. Playing cards.—The duty proposed to be reduced five cents per pack. Spikes are now charged with one cent per pound. It is proposed to lay the same duty as on nails, with- which spikes are frequently confounded. Wines.—It is proposed to add Malmsey Madeira wine to the highest class, and to change the second and third qualities of Madeira wine at one and the same rate. It is found that but little wine is entered except of the first and third rates. Rhenish and Tokay wines to be classed with burgundy and champaigne, at 40 cents per gallon. Sherry and St. Lucar wines to be charged with two cents per gallon additional duties. Lisbon and Oporto wines to be charged with three cents additional duties. Claret, and other wines not enumerated, when imported in bottles or cases, to form a new class, to be charged with 32 cents ner gallon. Teneriffe, Fayal, Malaga, St. George, and other Western Islands.~It is proposed that the duties on wines of these descriptions, be increased 3 cents per gallon. Instead of the duty on other wines, which now vibrates between 30 and 11 cents pergallon, it is proposed to establish a specific duty of 20 cents per gallon. The rates of drawback proposed to be allowed on each article are inserted in the tariff ADDITIONAL 1800,] REVENUES. 655 c: List of articles on which it is proposed to allow no drawback, Coaches*chariots, phaetons, chairs, chaises, solos, or other Mustard in flour. Oranges. carriages, or parts of either. Olives. Girandoles, or parts thereof. Oil, viz. sallad, linseed, and other vegetable oils. Looking-glass, mirrors, and all silvered plate glass. Paper wuaic un, and auu all ail otlier uuici oils uuo of ui sea animals. auiuiaao, J L apci hangings. iiaii£iugs. Spermaceti w a l e oil, other than the produce of thefisheriesof the United Parchment or vellum. States. Pistols, or parts thereof. Fire and side arms, or parts thereof, not otherwise enu- Pickles of all sorts. merated. Powders, pastes, balls, balsams, ointments, oils, waters, Artificial flowers, feathers, and other ornaments for washes2 tinctures, essences, or other preparations, or women's heaa dresses. compositions, commonly called sweet scents, odors, Anniseed. perfumes, or cosmetics, and all powders or preparaBrass cannon. tions for the teeth or gums. Blank books. Plums and prunes. Bonnets, hats, and caps, of every kind. Raisins. Brushes of all kinds. Starch. Cabinet wares, and generally all manufactures of wood. Swords, or parts thereof. Canes, walking sticks, or wnips. Wafers. Cartridge, sheatliing, writing, wrapping, and other paper Gunpowder. of all kinds. Lampblack. CapSrs. Pictures and prints. Clothing, ready made. Printing types. Clocks and watches, or parts of either. Toys, not otherwise enumerated. Cutlasses, or parts thereof. Ale, beer, porter, cider, or perry, in bottles. Dates and figs. Do. do. do. do. do. in casks or other vessels. Dolls, dressed or undressed, or parts thereof. Boots. Fans, or parts thereof. Cards, playing. Fringes, laces, lines, tassels, and trimmings of all kinds. Cards, wool and cotton. Fruits of all kinds. Candles, of tallow, wax, or spermaceti. Glass unsilvered plates. Cheese. Gloves and mittens of every kind. jCochineal. Gold, silver, and plated ware, or gold orsilver plate. Chocolate. Gold and silver lace. Cordage and yarn, untirred. Glue. Coal. Hangers, or parts thereof. Glauber and other medicinal salts. Hair powder. Lead and' musket-balls, and all* other manufactures of Jewelry and paste work. lead, or of which lead is the chief article. Leather, tanned and tawed, and all manufactures of lea- Malt. ther, or of which leather is the article of chief value, Nails. not otherwise particularly enumerated. Steel. Lemons and limes Spikes. Millinery, ready made. Shoes and slippers of all kinds. Muskets andfirelocks,with or without bayonets, or parts Snuff. of either. No. 3 Duties and Drawbacks on Wines. In 1793. Duties, Drawbacks, - Nett, - - In 1794. In 1795. In 1796. In 1797. $469,834 90 12,526 11 $752,657 01 44,564 88 $867,398 10 79,163 33 $886,062 43 299,570 47 $775,322 00 251,187 00 $457,308 79 $708,092 13 $788,233 77 $586,491 96 $524,135 00 RE CAPITULATION. In t VI? T tIn 1797, Hw ' -- - " - -- - - " -- - ~ - - - " - - " - - - - - -- " . $457,308 79 708,092 13 788,233 77 586,491 00 96 524,135 5) 3,064,261 65 Average, - - - $612,852 33 FINANCE. 656 [1798. No. 4. Duties and Drawbacks on Merchandise. 1794. In Duties, Drawbacks, - Nett, In 1795. 1796. In In 1797. In 1798. $2,339,323 73 19,506 47 $3,563,441 30 85,828 41 $4,515,073 63 240,461 16 $3,580,074 00 463,906 60 $3,228,232 00 510,575 00 $2,319,817 26 $3,477,612 89 $4,274,612 47 $3,116,167 40 $2,717,657 00 RECAPITULATION. In In In In In 1794, 1795, 1796, 1797, 1798, - - - - v - - " - - - - - - - - - $2,319,817 26 3,477,612 89 4,274,612 47 3,116,167 40 2,717,6J?7 00 - - 5) 15*905,867 02 Average, - - . $3,181,173 40 No. 5. Duties and Drawbacks on Brown Sugar. Duties, Drawbacks, - Nett, In 1795. In 1794. I n 1793. In 1796. In 1797. In 1798. $660,350 36 13,634 55 $666,677 62 155,760 46 $902,801 40 295,378 92 $883,425 66 $1,218,131 00 497,187 85 482,460 00 $646,715 81 $510,917 16 $607,422 48 $386,237 81 $735,671 00 $1,263,212 00 632,421 00 $630,791 00 RECAPITULATION. In 1793, In 1794, In 1795, In 1796, In 1797, In 1798, $646,715 81 510,917. 16 607,422 48 386,237 81 735,671 00 630,791 00 Total, 6) 3,517,755 26 Average, - 586,292 54 NOTE.—Two quarters of 1798 are wanting from Philadelphia, two from Charleston, and four from Savannah wliich must lessen the foregoing average more than it could have been increased by the additional duty of one-half cent per pound, as "that duty did hot commence fill July 1st, 1797, and could have produced little or no effect till 1798. No. 6. Duties and Drawbacks on Coffee. In Duties, Drawbacks, Nett,"- 1793. In 1794. In 1795. - In 1796. In 1797. In $1,396,652 00 $1,680,163 00 $2,694,902 00 $2,829,062 26 $2,820,073 00 169,928 00 1,141,523 00 1,949,168 78 3,102,982 68 2,299,646 00 - $538,640 00 $1,226,7^4 00 - $745,733 22 $520,427 00 1798. $2,556,561 00 2,321,589 00 $234,972 00 RECAPITULATION. In In In In In 1793, 1794, 1795, 1797, 1798, - - - - - In 1796, deducted for excess of drawback over duties, - - - - Total, - - - - - - - - - $1,226,724 00 538,640 00 745,733 22 520,427 00 234,972 00 $3,266,496 22 273,920 42 6) 2,992,575 80 Average, - - - $498,762 63 1800.] 6th CONGRESS.] P U B L I C DEBT. 657 NO* 152. PUBLIC - [1st SESSION. DEBT. COMMUNICATED TO THE HOUSE OF REPRESENTATIVES, MAY 8, 1800. Mr. GRISWOLD, from the committee who were appointed, on.the twentieth of Marchj to examine the accounts of the United States, relating to the public debt, and to report the amount respectively incurred and extinguished, and, generally, sucn facts as relate to the increase or diminution of the same, since the establishment of the Government of tne United States, under the present constitution, made the following report: That, for the purpose of obtaining every statement from the treasury which could elucidate the subject of inquiry, they addressed a letter to the Secretary of that Department, on the twenty-fourth of March, a copy of which is subjoined to this report, and, on the twenty-ninth of April they received his answer,.transmitting sundry statements, numbered from 1 to 9, inclusive, and exhibiting, in the most clear and satisfactory manner,, the most important of the treasury operations in relation to the debt, from the commencement of the present Government. These statements, together with three letters from the Secretary, on this subject, are now submitted to the Houses and, although it is certainly possible that some trivial errors may have taken place in the details which these documents . contain, yet the committee are perfectly confident that the general results which they produce must be correct. The statements numbers 1 and 2; contain an account ofthe receipt ftnd^ expenditure of all public money, from the commencement of the Government, and, whilst they show the application of the revenue to the debt, they will present, at the same time, in one view, every expense with which the treasury has been charged, and enable the Legislature, wth more accuracy, to decide how far those objects, or the amount of expense, m particular cases, may be diminished. . . The order of the House having particularly directed the attention of the committee to the increase or diminution of debt, they have thought it their duty to bring into view the amount of debt with which the present Government commenced its operations, and to contrast the same with the balance of debt on the first of January, in the present year. In discharging this duty, it will become necessary to explain the principles on which these statements rest, which the committee will do, in as concise a manner as possible. But, before they enter upon this detail, they cannot forbear to express the satisfaction which they feel, in declaring that the documents which have been obtained from, the treasury will, in their opinion, fully demonstrate the precision and ability with wliich the business of that Department has been conducted, and that, by the fiscal operations of the Government, the public debt has been In ascertaining the amount of the old debt, two different principles have been taken by those who have made their calculations on this subject The first has been to include only the interest upon the debt to the close of the year 1789, as the nearest convenient period to the day when the Government commenced its operations, and after deducting from the aggregate of debt, the amount of funds then in the power of the Government, to consider the balance as the amount of old debt. The second principle has been, to take the amount of debt as the same has b e e n liquidated and funded, under various acts of Congress, and after deducting therefrom the funds acquired or possessed by the Government at the close of the year 1790, to consider the balance as constituting the true amount of old debt. The difference between these principles consists in this: by the last mode of computation, the interest which accumulated upon the debt, subsequent to the close of the year 1789, and until the debt was funded and provided for, by law, is considered as a part of the old debt, whereas, by the first mode of computation, that interest is totally excluded. . . . , . , In consequence of a difference in opinion, which, it is understood, still exists on this point, the committee have thought proper to state the debt in both modes, that the results, in both cases, may be perfectly understood. The nominal amount of debt, on the 1st of January, 1790, as appears by statement number 9, amounted to . . . . . . . . $72,237,301 97 The funds then in possession ofthe Government, and to be deducted, were— Cash in the treasury, January 1, 1790, . . . . $28,239 61 Cash in the hands of collectors, . . . . 83,127 84 Bonds at the custom-houses, . . . . . 590,468 60 Debts due to the United States, under contracts ofthe late Government, collected at sundry times, . . . . . 62,586 74 Debts paid in specie, during the year 1789. . . . 15,927 13 Proceeds of the sale of land to the State of Pennsylvania, made by the late Government, . . . . . . 151,392 41 931,742 33 Amount of debt, January 1, 1790, . . . . $71,305,559 64 By the same document, it appears that the debt contracted by the late Government, as the same has been liquidated and funded by acts of Congress, amounts to . . . . $76,781,953 14 That tlie funds possessed by this Government, on the 1st of January, 1791, and to be deducted from the debt, were as follow: Cash in the treasury, January 1st, 1791, . . . $570,023 88 Cash in the hands of collectors, . . . . 225,786 95 Custom house bonds uncollected, . 1,052,215 13 Money collected from the credits of the late Government, as in the preceding paid statement, 62,586 r/° -J-in specie during j. . : the year mon IR onrr 74 10 Debts 1789, . . . 15,927 13 Sale of land to Pennsylvania, . . . . . 151,392 41 Debts purchased and discharged during the year 1790, . . 518,424 08 2,596,356 32 Time amount of debt, January 1st, 1791, . . . $74,185,596 82 By the same document, number 9, it appears that the debt, exclusive of temporaiy loans, on the first of January, 1800, amounted to . . * . $76,651,820 30 Temporary loans, without deducting bank shares, . . . . . . 3,640,000 00 Nominal amount of debt, January 1st, 1800, . . . $80,291,820 30 •FINANCE. 658 [1800- Funds acquired by the Government, and which may be applied to face the foregoing debt: Cash in the treasury, January 1st, 1800, deducting therefrom the amount or unclaimed registered debt, and debt due to foreign officers, which are to be considered, at all times* as a charge on the specie balance in the treasury, . . . . . . $2,061,683 49' Remittances to Holland, beyond the sum necessary to meet all demands on the foreign debt, to the close of the year 1799, . . . 548,955 84 Cash in the hands of collectors and supervisors, . . 532,247 SI Bonds uncollected at the custom houses, estimated at six millions, payable, on an average, at six months, deducting the interest for that term, leaves 5,826,214 00* 2,220 shares of bank stock, cost . . . $888,000 Advance, 25 per cent. . . . . 222,000 Value, . . . . True amount of debt, January 1st, 1800, 1,110,000 . 1,110,000 Off . . 10,079,101 U .$70,212,718 16? For the purpose of shewing the rapidity with which the public debt was diminishing, at the time when the hostility of France compelled the Government to incur those great and extraordinary expenses which appear in thetreasury statements, and to enter upon that extensive system of defence, which has resulted in the security of our commerce, the committee have thought it necessary, in addition to the preceding statements, to present a view of the debt on the first of January, 1798, remarking, at the same time, that the reduction which at that time had been made, proves, in the most satisfactory manner, the ease with which the debt may be'extinguished, whenever the Government shall be left unembarrassed by internal disorder, or foreign hostility. The nominal amount of debt, on the 1st of January, 1798, was . . . Funds to be deducted, were— Cash in the treasury, January 1st, 1798, . . . Cash in the hands of collectors, . .* . . Cash in the hands of supervisors, . . . . Value of bonds uncollected at the custom houses, Januaiy 1st, 1798, estimated at . . . . . . Bank stock, at its value, . . . . . True amount of debt, January 1st, 1798, . . $76,366,618 82: $1,021,889 04 265,369 03 32,964 39 6,309,058 00 1,110,000 00 . . 8,739,280 46 $67,62r,338 36 From whence it results, that, if the'amount of debt on the first of January, 1800, is contrasted with the debt on thefirstof January, 1790, it will appear that the debt has diminished by the sum of $1,092,841 48, or, ifit is compared with the debt of January 1st, 1791, the debt has diminished by the sum of $3,972,878 66; so that, in either mode c>f stating the account, it clearly appears that the debt has, in tact, been diminished. It is, perhaps, of little importance,, whether the one or the other of the preceding views is taken of the public debt, as the result, in either case, will be highly favorable to thefinancialoperations of the Government; the committee, however, have inclined to the opinion, that the debt, as it has been liquidated and funded by the Government, afterdeducting the amount of funds which arose prior to the first of January, 1791, ought to be considered as constituting the true amount of debt with which the present Government has been charged by the constitution. It is perfectly clear, that no part of the national debt can, with propriety, be considered as new debt, which arose prior to the complete establishment of the present Government, and it is equally certain, that the funded debt originated from the contracts of the late Government, and although it is certain tnat the interest for a certain period after the present Government commenced its operations, was suffered to accumulate, and now composes a part of the capital of the debt, yet, it will be recollected, that the Government commenced its operations without revenue, without any system of finance, or funds of any description, to meet even the ordinary^civil list expenditure; that every plan which was ultimately adopted, for the purposes of revenue, was to be devised, matured, and, finally, carr ied into execution, before any money could be brought into the treasury; that, from the nature of things, a considerable time must necessarily nave elapsed before the Government could be considered as completely established, before any arrangements could be made, either for liquidating the debt, or providing the means of discharging the interest arising thereon, and that, during that period, the interest (as had been the case before the adoption of the constitution) aid necessarily accumulate; but, the committee believe that this accumulation of interest is entirely chargeable to the imbecility of the late Government, and, of course, ought to be considered as composing a part of the old debt. It may, likewise, be remarked, that the sum which was lost by this accumulation of interest, was more than replaced by the terms on which the debt was funded. The debt which had been contracted bythe late Government, generally, bore an interest at six per cent., and the large arrearage of interest which had accumulated thereon,, had been long due, and might have been demanded by the creditors in cash, but, by the terms of the new contracts with them, that interest w^taconverted into a capital, bearing an interest at three per cent., and the difference between the value of that stock anSfote^ie, has beeri gained by the Government; so that, in whatever point of view this subject is considered, it appearS^cteaiiy, to the committee, that the old debt cannot be considered as composing a sum less than that at which it has been funded. The committee would not have thought it necessary to explain the principles on which they have deducted, from the nominal amount of debt, at the various periods when they have stated the same, the amount of funds acquired or possessed by the Government at those periods, respectively, had not the propriety of those deductions been formerly questioned. It is, however, understood to be now admitted, that all the items composing those funds, form a proper deduction from the amount of debt, except the bonds remaining uncollected at the custom houses; this item alone* it has been said, ought to be excluded from the account. The propriety of deducting these bonds, together with the other items, from the debt, has^appeared to the committee so apparent, that they nave found some difficulty in rendering a principle more intelligible, which to them appears self evident. The object of every statement of this nature, must be to ascertain the balance of debt; and to do this, it is apparent that the debts and credits of the Government must be drawn into the account. The principle which applies to the accounts of an individual, applies in the same manner to the accounts of a nation: the amount of debt can, in neither case, depend on the amount of the accounts, but upon, the balance which results from a comparison of debt and credit; that these bonds are the property of the Government, has not been controverted, and if there is any meaning in terms, th^y contain personal engagements for money, and must be credits; the obligation to pay these bonds could be no stronger, if they had been executed by individuals for money loaned, nor would the mode of collection be, in the least, varied; and whilst the effect is precisely the same with that of all credits, it remains for those who place them on different principles, to explain the grounds of distinction. That they have been executed for duties is true, but the credit which is thereby given to the merchant is entirely for his"accommodation; and such are the express provisions of the law, which requires that the duties on goods shall be paid or secured before they are Janded, at the option of the importer. The duties are to be paid or secured, not upon the consumption, but upon the importation, and the bonds which have, at any given period, been ta- isoo.] P U B L I C DEBT. 659 ken for duties, and which remain uncollected, are to be considered as securities for the revenue of the preceding ear; the Government has nothing to do with the goods on which duties have been secured after the bonds are taI^en; whether they are consumed or destroyed, neither increases or diminishes the obligation ofthe merchant to pay k the contents of his bond. Afurther circumstance maybe adverted to, which, if any thing can render this point more clear and certain, may, perhaps, produce that effect; it is the consideration, that a considerable amount of these bonds have already been pledged for the payment of apart of the debt. The* temporary loans which appear in the preceding statements, have all been obtained in anticipation of the money arising from the bonds; and it would be a singular case indeed, if the pledge which is confessedly of greater value than the debt, and from the proceeds of which the debt must in fact be discharged, is to be totally excluded from a general account of debts and credits. In reviewing tlie progress and present situation of the debt, the committee have been led to consider the causes which have hitherto retarded its extinguishment. The deranged state, or rather total want of funds and revenue, at the commencement of the Government, has been already noticed, and it cannot be necessary to add, that the delavs which necessarily attend all financial operations, at their outset, must have prevented the Government, for a considerable time, from extending the revenue so far as convenience and policy might, afterwards, require,- but the committee deem it important to add that the extraordinary expense^which has arisen within a few years, has swallowed up large sums of the public wealth, and diverted the application of those moneys which might otherwise have gone to the extinguishment of debt, to objects connected with the honor, and, in some cases, with the immediate existence of the Government. . In this class of expense will be included a large sum occasioned by the Indian war, one million two hundred and fifty thousand dollars expended in quelling two insurrections in the State of Pennsylvania, more than one million and a half expended in our transactions with Algiers, and other Mediterranean Powers; together with a much larger expense occasioned by the unprovoked aggressions of France upon this country. Had it been possible, steadily to have applied those various sums to the purchase of debt, it is easy to conceive how rapidly tne same might have been extinguished. The committee have, likewise, noticed the large sums which have been necessarily expended in the erection of light houses, repairing fortifications, in purchases for replenishing our military and naval arsenals, and in the building, purchase, and equipment of more than forty sail of ships and armed vessels, together with a considerable loan of money to tne commissioners of tlie city of Washington. The money expended on these objects, it is well known, arise to a very large amount, and the property thus acquired by the Government, and which is now on hand, cannot be estimated, on the most moderate calculations, at a sum less than four millions of dollars. The value of this property might be considered as composing another item in the credit of the general account of debt, but tlie committee have not thought it necessary to include it, and have^noticed it particularly at tills time, for the purpose of exhibiting a more general view of the extraordinary expense incurred by the Government, and for the purpose of presenting all that information, in relation to the debt, which will enable the House accurately to appreciate the great and increasing resources of the country:, and on this point the committee cannot forbear to remark, that the progress of the Government, in itsfinancial^operations, must afford tlie most flattering presages of its future success, if the same system is pursued which has hitherto proved so successful. It cannot certainly be unworthy of remark, that ten years have not, at this time, elapsed, since the Government fairly commenced its operations; that, during that period, it has been necessary to liquidate, to fund,and to providefor, alarge capital offloating debt, which had grown out of the disorders of the Confederation; that, during the same short period* the Government has been compelled to contend with one expensive war on the frontier, with two insurrections in the centre of our own country, and with depredation and hostility from the nations of Europe; that these embarrassments have nevertheless been faced by the Government; most of the difficulties have been surmounted; the debt has been liquidated and diminished; ana the nation has still continued to increase in wealth and population, beyond all former example; and although the contest in which we are now engaged may, for a short period, retard the further extinguishment of debt, or perhaps produce a small addition to that which already exists, yet it cannot be doubted that, whilst we maintain order at home, no exterior circumstances can exhaust or greatly diminish the increasing resources of the nation. PHILADELPHIA, March 24th, 1800. I have the honor to enclose the copy of a resolution which passed the House of Representatives on the 20th instant. . . . . The committee who have been appointed, in pursuance of this resolution, have directed me to request from you such a statement of the public accounts, relating to the debt, as will enable them, with the greatest facility and accuracy, to make a report on this subject. The principal object contemplated, is to ascertain, with precision, how far the public debt has been increased or diminished since the establishment of tlie present Government. With a view to this object, it will naturally occur that two general accounts are necessary. 1st. An account exhibiting the amount 9f debt incurred, under the Confederation, and with which the present Government has been charged by the constitution. 2d. An account of the existing debt, at the latest possible period, which it is presumed must be on the first day of January, 1800. In respect to the first of these accounts, it is requested that the whole amount of the old debt, of every description, may be given, arranged under distinct and proper heads, as the same has been funded, assumed, liquidated, or otherwise ascertained* by acts of the Government, or settlement at the treasury. It is, however, desired, thatthe account may be so stated that the interest which accumulated after the commencement ofthe present Government, and wliich nas, in any shape, been converted into capital, may distinctly appear. The interest herein particularly alluded to, has accrued upon the foreign debt, upon loan office certificates, together with other evidences of debt, prior to the 1st of January, 1791, on the assumed debt, prior to the 1st of January, 1792, distinguishing however, the interest which accumulated in the last year, and on the debt due to certain creditor States, to the close of the year 1794. In respect to the account for exhibiting a view ofthe debt on the 1st of January, 1800, it will, of course, contain a complete statement of the old and new. debt, together with the purchase and reimbursement of so much ofthe same as has been already discharged; but it is the wish of the committee thatthe payments in specie, which have been made, under authority of direct grants from the Legislature, may be particularly stated, and the aggregate brought into one view. The committee likewise request an account of payments for military pensions, cash in the treasury, cash in the hands of collectors, and an estimate of the current bonds at the custom houses, deducting debentures and estimated drawbacks. An estimate of the value of public property, acquired by the present Government, is likewise desired; including the capital employed in trading houses, light houses, and other public buildings, public ships, arsenals, with their contents, and fortifications. The amount of extraordinary expense incurred by the Government, in consequence of events which it is hoped will not be repeated, is also requested. Under this head will be included the expense of treaties with the Mediterranean Powers; the two insurrections in Pennsylvania, and the war with the Indian tribes; together with the extraordinary expense incurred in the Military and Naval Departments, in consequence of the present disputes with France, exclusive of ships, and stores in the arsenals. It will likewise be satisfactory to tlie committee to be informed whether the assumed debt, including the interest which accumulated on the same, to the close of the year 1791, was not charged to the particular States in the settlement with them, and whether the temporary loans which have been obtained from the bank, have not been obtained on the principle of anticipating the revenue. 660 FINANCE. [1798. A statement of the account with the bankers in Holland, on its latest adjustment, and a general account of debts contracted and debts discharged, annually, will gratify the wishes ofthe committee. The committee do not wish that the statements from the treasury should be exclusively confined to the objects which have been particularly detailed^ they submit to your judgment the propriety of furnishing any other statements which, in your opinion, will elucidate the object of inquiry. They take the liberty, however, to suggest, that, if the time can be spared at the treasury, it might be useful to obtain a general account of receipts and expenditures, from the commencement of the Government * I have the honor to be, very respectfully, your obedient servant, The Honorable M r . WOLCOTT, Secretary of the Treasury. SIR: ROGER G R I S W O L D . TREASURY DEPARTMENT, April 29, 1800. I have the honor to transmit, herewith, sundry statements, numbered from 1 to 9,,inclusive, which have been prepared in pursuance of your letter of March 24th, and which I trust will satisfy the inquiries -of the committee appointed to report to the House of Representatives such " facts as relate to the increase or diminution of the public debt, since the establishment ofthe Government of the United States, under the present constitution." I have every reason to believe that the general results of these statements are entirely correct, and am unconscious of any defect in the details required by the committee, except in respect to the sums expended on fortifications. ships, arsenals, and other buildings, and in the purchase of military and naval stores. The sums stated under these heads have been necessarily founded on estimates, as a precise account could only be obtained from an examination ofthe transactions ofthe agents employed by each of the Executive Departments, and a valuation ofthe property now remaining in the possession of the Government. I trust, however, that I am not mistaken in assuring the committee that the value of the public property has not been overrated. If the documents now transmitted should, in the opinion of the committee, require elucidation, their commands shall be executed with alacrity; it being certain, that, whatever opinions may be entertained respecting the increase or diminution of the public debt, in consequence of expenditures which have been authorized by the present Government, there can be no difficulty in determining the true state of all the facts by which those opinions must be supported. I have the honor to be, with perfect respect, sir, your most obedient servant, OLIVER W O L C O T T . The Honorable ROGER GRISWOLD, Esq., Chairman of a Committee of the House of Representatives. No. 1. A General Statement ofthe Annual Expenditures ofthe United States, from the commencement ofthe present Government to the 31 st December, 1799. OO For the support of the civil list, under the present Government, $706,720 29 $375,319 86 $352,911 57 $440,946 58 For annuities and grants, . \ 13,102 96 5,597 72 5,329 51 6,417 72 * For the mint establishment, exclusive of the sala nes ot the officers and clerks, charged unde the head of civil list, . 23,799 22 13,000 00 For defraying the expenses of the enumeration o the inhabitants ofthe United States, . 20,590 71 22,904 69 881 88 For "defraying the contingent charges of Govern ment, . , 1,225 70 471 80 148 00 16,757 34 13,504 11 For a loan for the city of Washington,' For the purchase of vellum, &c. 'Fot satisfying miscellaneous claims in relation "to the present Government, . 10,314 59 6,498 51 4,788 48 5,573 15 ** 32,253 04 For the payment of demands for unclaimed mer chandise, For the relief of certain inhabitants of St. Domin go, resident within the United States, 15,000 00 For payments at the treasury, for building and support of revenue cutters, exclusive ot pay mentsby collectors, and charged by them a expenses of collecting the revenue, 570 00 53 02 Light House Establishment. Expenditures for the purchase of ground and new erections, For the support of light houses, &c. ! 50,150 90 14,000 00 11,998 84 403 18 - For expenses.attending military expeditions in Pennsylvania, in 1794 and 1799, . For the fortification of forts and harbors, For defraying the expenses ot forts and, harbors! h or defraying the expense of treaties of peace with the Indians, For carrying into effect the treaty between the United States and Indian tribes northwest of the river Ohio, 26,672 93 134,623 5 44,377 28 552 33 50,000 00 50,000 00 3,083 60 45,061 30 100,000 00 3,083 60 18,435 46 14,109 80 32,377 12 22,745 25 147,095 40 50 78 358 45 234 00 120 05 763 28 15,000 00 623 02 $4,800,38 £2 j32'1591 94 38,976 36 12,061 68 37,496 36 29,861 30 35,207 48 48,174 47 For the support ofthe Army ofthe United States, For the purchase of arms and military stores, 7,000 00 5^906 18 70,433 26 { 95,773 16 251,935 87 347,709 3 632,804 3 1,114,350 94 1,132,443 91 1,940,098 05 1,920,612 31 1,280,566 56 1,022,208 26 1,744,728 39 2,296,055 25 C 12,222,442 42 I 861,425 28 13,083,867 70 669,993 34 500,000 00 80,007 66 42,049 66 81,773 50 25,761 26 1,250,000 ob 40,090 78 185,956 34 171,300 00 546,931 54 27,000 00 25,088 00 15,300 00 10,580 00 77,968 00 9,500 00 9,500 00 9,500 00 28.500 00 No. 1.—Continued. During 1796. During 1797, During 1798. During 1799, To the close During 1792, During 1793. During 1794, During 1795, HEADS OF EXPENDITURE* Amount. Amount. of 1791. For the purpose of trade with the Indians,. For the payment of invalid pensioners, * 175,813 88 109,243 15 80,087 81 Navy qf the United States• * For the building of ships, and incidental expenses, Pay and subsistence oi the officers and seamen, . Expenses of intercourse with the European nations, viz. Support of ministers, and other incidental expenses, . . , For carrying into effect the treaty between the • United States and the King of Great Britain.* For the payment of agents under the sixth article of the British treaty, . . For payments of awards under the 7th article of , the British treaty, For the protection of American seamen, , . Towards the payment of expenses of prize caused, For carrying into effect the treaty between the United. States and the King of Spain? Expenses of negotiations with Mediterranean Powers, . . . . Towards the payment of French debt, principal and interest^ Dutch debt, towards reimbursing principal, Interest on Dutch loans, For effecting the subscription on behalf of the United States to the Bank'of the United States, For the purpose of replacing moneys drawn from the funds arising from certain foreign loans, . 1,733 33 78,766 67 89,500 00 90,000 00908,607 34 382,631 89 1,381,347 76 2,858,081 84 f3,843,259 54 ^ 5,368,816 53 L 1,525,556 99 101,821 97 87,300 00 759,313 76 57,892 00 24,360 46 31,808 18 124,616 18 1,709 23 2,600 00 600 00 4,909 23 * 5,000 00 *10,000 00 12,000 00 23,728 79 15,000 "00 38,200 00 9,865 93 20,000*00 29,800 00 33,594 72 50,000 00 80,000 00 4,030 00 14,653 00 37,000 00 20,000 00 75,683 00 77,920 94 497,284 '31 214,717 52 72,000 00 1,682,422 77 600,000 00 566,851 63 480,000 00 751,158 44 160,000 00 2,751,904 00 1,440,000 00 4,181,660 10 68,673 22 58,000 00 100,843 71 61,408 97 410,562 03 274,784 04 131,403 51 105,185 12 87,353 16 76,250 00 10,555 54 807,500 00 13,000 00 ,435,263 83 1,337,881 32 524,992 81 203,669 30 818,778 32 36,087 71 95,444 03 30,000 00' 92,256 97 2,000 00 81,399 24 453,766 04 200,000 00 587,873 33 104,845 33 489,505 54 728,735 83 2,000,000 00 2,000,000 00 2,00d,0p0 00 2,000,000 00 Towards discharging domestic loans, viz. For the subscription loan to the Bank of the United States, . . . . For loans in anticipation of the revenue, For interest on domestic loans, 200,000 00 200,000 00 400,000 00 200,000 00 556,595 56 i,ioo;ooo oo 1,400,000 00 1,000,000 00 1,080,000 00 18,753 41 296,666 44 219,099 99 324,500 00 292,540 00 200,000 00 2,598 12 200,000 00 200,000 00 229,637 50 216,400 00 Inpayment of the dividends qf the domestic debt, viz. For interest out of the proceeds of domestic re2,438,136 37 1,140,177 20 2,373,611 28 2,079,105 76 2,455,856 60 2,183,892 53 2,283,447 30 2,348,052 38 2,304,238 97 venue, . . • 1,600,000 00 5,136,595 56 1,600,195 46 19,606,518 39 For reimbursement of six per cent. stock, viz. 449,804 61 94,261 93 Out of the proceeds of domestic revenue, Out of the interest fund, Out of the sales of lands of the United States, . Ont of the moneys arising from debts due.to the United States, under the late Government, . From moneys arising from dividends of the stock of the United States, in the Bank of the United States, . 542,240 81 89,159 57 443,0J1 48 88,912 87 88,376 73 10,274 38 17,714 95 421,999 89,375 11,963 6,710 144,889 162,573 52 2,019,629 85 884,033 20 522,323 11 100,339 84 2,943 39 37,613 40 29,040 00 173,929 8 3,215,575 37 Reduction qf the domestic debt. 699,984 23 257,786 42 Out of the revenue to the end of the year 1790,. Out of the proceeds of foreign loans, .. 334,901 89 957,770 65 434,901 89 100,000 00 1,392,672 54 Special grants, per several acts qf Cdngress, viz• For discharging warrants issued by the late Board of Treasury, . . . For the-support of the-civil list, under the late Government, . For discharging certain debts contracted by Abraham Skinner, late commissary of prisoners, . Towards discharging certain debts contracted by Col. Timothy Pickering, . ' * For paying bills of exchange, drawn on the commissioners of the UniteclStates at Paris. For discharging a claim of Oliver Pollock, late commercial agent at New Orleans, . A grant to indemnify the estate of Gen. Greene, In payment to the French Government,,for supplies, . . . *. . • i* Miscellaneous payments in relation to the old Government, . 157,789 94 37,311 20 37,311 20 38,683 13 38,729 55 46 42 1,454 08 2,606 18 3,533 00 582 00 2,675 56 162 45 4,151 00. 36 00 20,000 00 *27,504 15 108,605 02 71,453 36 23,949 1 29,029* 68 29,029.68 13,894 43 4,107,44 *18,354 79 39,000 47 26,321 06 501 91 1,068 26 12,210 47 11,883 68 19,372 75 420 73 2,519 56 61,398 00 2,873 70 33,687 28,486 63,536 51 *44,752 35 3,797,43678 8,962,920 00 6,479,977 97 9,041,593 17 10,151,240 158,367*776 84 8,625,877 37 8,583,618 41 11,004,965 64 The annual expenditures, as exhibited'in the foregoing statement, agree with the accounts kept; at the Treasury of the United States. With respect to a division of the expenditure under the heads Light House Establishment, Army of the United States, and Navy of the United States, the respective sums stated under each head of the following expenditure, viz: " For the purchase of ground and new erections," For the purchase of arms atrd military stores," and " For the building qf ships and incidental expenses," have been made by estimate from a selection of papers in relation thereto. TREASURY DEPARTMENT, Registers'Office, 6,959 86 61 59 108,605 02 In paying certain parts of the domestic debt, per actof June 12, 1798, * . . . In payment of debts due to certain foreign officers, Dollars, 157,823 27 33 33 April 28, 1800. 515,460 94 97,124 47 164,370 48 75,015,406 33 Total amount of receipts from the commencement of tl\e present Government to - 31stDecember, 1799, per statement herewith, - ' $77,177,274 00 Deduct amount of expenditures, as above, 75,015,406 33 JOSEPH NOURSE, Register. Balance in the hands of the Treasurer, on 31st December, 1799, $2,161,867 67 No. 1—Continued. o A General Statement of the several stocks transferred to the United State*, delusively, the interest upon which, by the act's ofthe 8th May, 17 M,.and 3d March, 1795, is appropriatedfor the redmption ofthe pubhc debt. Six per cent, stock. Dolls. Purchased with moneys received on account ofthe surplus of duties to the end ofthe year 1790, Urom the proceeds of foreign loans, _ . _ Ditto of the interest fund, " In payment of claims arising under the former Government, Of loan office certificates redeemed, per act of 12th June, 1798, Of registered debt, " _ Of foreign debt, Amount transferred,to the United States, (a.) In In In In In Cts: 439,016 353,604 115,195 515,460 55,163 86,561 payment of land on Lake Erie, sold to Pennsylvania, discharge of debts due to foreign officers, the payment of certain balances which originated prior to the present constitution, the re-payments of commutation by sundry military officers, payment for lands sold under certain acts, - Dolls. Cts, Dolls. Cts. 12 95 57 94 60 34 401,072 90 31,731 94 79,055 79 276,604 57 102,975 84 50,809 76 1,841,607 09 614,836 47 966,376 04 60,449 186,988 4,225 14,934 44 23 96 22 10,006 72 Dollars, Three per cent, Deferred six per stock. cent, stock. 276,604 57 Five per cent, stock. Dolls. Cts. F i v e and a half per cent, stock. Dolls. Cts. 631,786 86 137,588 66 118,608 92 25 58 40 40 21 30,224 72 102,975 84 50,809 76 Dolls. Cts. 1,471,875 522,925 312,860 515,460 82,745 86,561 27,581 84 60,718 22,438 6,747 10,472 2,599 Amount of the several species . of stock. 1,280,000 00 88 55 28 94 44 34 1,280,000 00 1,400 00 (TF.)431,790 17 1,280,000 00 1,400 00 4,704,219 60 1,400 00 151,392 209,426 24,091 32,873 14,005 1,400 00 431,790 17 13,117 95 7,467 09 41 81 31 71 93 3 > a O -H No. 2. A General Statement qfthe annual receipts ofthe United States, from the commencement ofthe present Government to the 31 a December, 1799. — . 1 , — ' . To the close of 1791. Dolls. Cts. During 1792. Dolls. • Cts. During 1793. Dolls. Cts. During 1794. Dolls. Cts. During1 1795. Dolls. During 1796. Cts. Dolls. Cts. During 1797. ^ Dolls. During 1798. Cts. Received from duties on merchandise and tonnage, 4,399,472 99 3,443,070 86 4^255,306 56 4,801,065 28 5,588,461 26 6,567,987 94 7,549,649 From spirits distilled in the United States and other internal revenues, 208,942 81 337,705 70 274,089 62 337,755 36 475,289 60 575,491 From the postage of letters, 11,020 51 29,478 49 22,400 00 72,909 84 64,500 From the fees on letters patent, 660 00 570 00 600 00 1,380.00 1,470 From fees on land patents, - " 126 For debts due to the United States under the late- Government, 11,001 11 4 , 7 0 2 82 8,448 58 693 50 17,714 5,3-17 97 From the Bank.of the United States, being a loan made to ettect a subscription for 5,000 shares to said bank, 5,053 74 2,000,000 00 From loans made at the Bank of the United States, and other banks, in anticipation of the revenue, 556,695 56 From the proceeds of foreign loans, by bills sold on Amsterdam, 361,391 34 545,902 89 600,000 00 3,400,000 00 3,300,000 00 1,197,272 01 607,950 78 * Arom the proceeds of bills drawn to effect a subscription to 320,000 00 the Bank ofthe United States, which bills were afterwards 96,424 00 cancelled, 2,000,000 00 Proceeds of loans, for which certificates were issued in eight per cent, stock, _ .. _ * i. Proceeds of loans for which certificates were issued in six per cent, stock, . . 70,000 From the proceeds of public lands, 4,836. 13 83,540 From the proceeds of United States Bank stock, ^ 1,080,000 00 . 304,260 Fordividends on capital stock, ih the Bank ofthe United States, 8,028 00 38,500 00 303,472 00 160,000 00 160,000 00 80,960 .*or interest on 6 per ct. stock purchased for remitting to Europe, 4,800 00 42,800 00 From the proceeds of the sales of public stores, 4,240 00 738 For interest due on notes of sundry persons, 17 64 Gained by a remittance in gold from Philadelphia to N . York, 6 28 * or re-payment of moneys advanced, 12,942 77 From cents and half cents coined at the mint, 1,281 79 9,593 21 10,072 40 10,110 From fines, penalties, and forfeitures, 311 00 118 00 220 From the proceeds of prizes, Dolls. During 1709. . Cts. 65 7,106,061 93 45 00 00 00 95 644,357 39,500 870 144 6,710 95 00 00 00 68 Dolls. Total. Cts. 6,610,449 31 779,136 44 41,000 00 1,260 00 30'00 2,943 39 Dolls* 50,321,525 77 3,632,768 280,808 6,810 300 62,586 93 84 00 00 74 2,000,000 00 .200,000 00 8,376,595 56 2,808,941 02 2,000,000 00 5,000,000 00 00 60 00 00 00 34 00 11,963 11 79,920 00 78,675 00 7,597 00 8 00 3,363 13 Dollars, 4,772,200 26 8,771,600 93 6,450,195 15 9,439,855 65 9,515,758 59 8,740,329 65 8,758,780 99 8,179,170 80 71,040*00 565 00 7,963 . 9,386 16,421 9,1S6 24 68 81 11 12,549,381 98 5 , 0 0 0 , 0 0 0 00 70,000 100,339 1,384,260 901,920 126,275 5,543 17 6 SO,906 48,041 17,078 12,549 00 84 00 00 00 00 54 26 01 42 81 24 77,177,274 00 The annual receipts, as exhibited in tlie foregoing-statement, agree with the accounts kept at the treasury of the United States. TREASURY DEPARTMENT, Register's Cts. Office, April 28th, 1800. JOSEPH NOURSE, -Register. Oi Oi o> No. 3. Statement qf jReceipts at the Treasury, from the Collectors qf the Customs, from the commencement of the present Government to the close qf the year 1799. Sums received prior to December 31,1791, inclusive. Newbitryport, Gloucester, Salem, Marblehead, Boston, Plymouth, Barnstable, Nantucket, Edgartown, New Bedford, Dighton, York, Biddeford, Portland, Bath, AViscasset, Walctoborough. Penobscott, Frenchman's bay, Machias, Passamaquoddy, Ipswich. Portsmouth, Newport, Providence, New London, Middletown, New Haven, Fairfield, Vermont, Lake Champlain. Sagg Harbor, New York, Hudson, Perth Amboy, Burlington, - • Bridgetown, Great Egg Harbor, Little Egg Harbor. Philadelphia, Delaware, Baltimore, Chester* Oxford. Vienna, Sums received in 1792. $54,297 16,518 113,997 9,797 361,880 5,080 2,632 3,943 400 4,120 2,300 1,400 7,433 17,917 3,654 6,392 51 00 00 92 72 00 80 47 00 00 00 00 43 64 00 85 $19,295 87 29,475 47 30,648 57 3,968 ?8 372,862 86 845 53 504 94 940 00 400 1,048 2,205 210 00 34 16 84 59^ 12 3,600 00 1,700 00 875 6,386 19,031 6,590 4,900 00 68 56 82 32 09 §3 25 00 300 00 505 5,150 5,640 590 10,673 30,112 6,342 5,709 24 00 48 78 81 72 34 72 110,181 02 1,923 458,547 2,039 336 2,700 00 00 41 00 00 3,800 6,700 900 14,611 21,415 7,667 '7,672 00 00 00 79 72 74 02 #56,253 7,120 120,732 10,363 757,029 2,960 400 2,220 $55,606 7,200 86,937 14,802 877,522 6,542 3,331 2,250 576 4,700 12,871 2,002 16,990 37,042 6,324 11,745 99 21 47 84 77 00 00 88 1.00 4,500 00 10,794 26 1,181 61 18,944 21,892 7,965 9,886 74 93 76 16 11 50 16 31 99 22 23 00 97 00 80 00 45 44 85 10 Sums received in 1797. £56,361 7,528 108,881 9,215 1,130,273 1,884 314 1,905 46 72 21 43 60 50 41 33 9,100 9,491 3,055 13 645 38,691 6,560 12,544 10 49 45 51 27 92 54 2,511 80 5 00 "2,134 00 2,250'Oo 300 00 305 20 913 45 10 00 184 77 99 36 00 47 34,840 69 24,447 37 79,600 '00 106,946 61 37,113 88 11,124 45 174,300 00 41,757 70 14,100 00 44 55 53,684 40 20,620 00 46,600 00 13,800 00 821,698 23 650 00 1,123,852 17 450 00 1,166,696 96 3,930 00 1,541,089 80 6,431 21 10,729 02 5,382 33 1,648 11 10,339 97 21,850 30 5,375 00 1,078,781 30,292 406,904 336 1,000 00 $41,671 89 9,180 28 Sums received in 1796. 1,187 58 31,836 79 10,377 00 87 00 94 03 36 00 92 09 00 25 00 Sums received in 1795. 1,610 00 28,986 10,330 50,188 78,269 7,218 1,850 1,039 743 $59,102 4,485 73,537 8,866 396,300 2,103 455 Sums received in 1794. 300 00 597 00 2,000 00 601 16 29,087 00 23,357 67 39,466 52 91,147 50 907 85 922,952 00 Sums received in 1793. 12 21 45 86 700 00 765,31$ 21,632 313,094 200 30 10 20 00 300 80 41,497 22,253 34,300 116,761 50 08 00 69 962,045 71 9,782 57 424,231 14- 46,990 25,615 88,300 89,240 24,650 00 48,400 00 10,700 00 1,398 1,855,398 1,512 3,053 75 87 35 85 1,386,595 94 20,481 22 504,331 99 2,077 74 548 39 3,664,215 10,440 710,350 280 92 95 09 00 £ 64,055 27,688 168,203 13,905 1,002,977 6,754 4,237 11,880 947 3,050 12,597 2,872 16,812 50,033 5,302 13,839 77 35 80 02 60 81 55 91 60 00 80 98 92 31 67 12 2,544 02 Sums received in 1799. $34,344 3,100 .90,590 6,216 61 00 56 00 635.S72 92 4,032 59 4,803 75 5,336 60 7,150 9,148 380 61,610 85,565 12,872 22,694 00 48 00 46 56 63 05' 7,837 84 46,538 38,196 175,338 33,908 21,100 30,853 7,200 79 49 41 88 00 38 00 - 20,433 56,778 130,764 37,614 11,881 39,249 6,400 41 51 72 97 58 00 00 89,384 63,227 101,053 54,555 64,157 43,244 7.500 370 2,075*932 3,300 440 1,500 97 45 66 00 00 529 1,814,886 2,396 18,584 43 68 24 24 332 45 1,853,073 44 1,020 00 60 01 48 00 1,194,965 66,684 587,632 150 46,722 20 Sums received in 1798. 1,916,297 12,000 782,392 389 92 00 05 00 1,200 00 36 54 07 09 55 03 00 2,200 00 477 46 4,438 58 922 281,563,685 35,026 825,831 1,100 92 40 76 00 1,027,778 55,763 713,577 888 88 70 40 71 270 00 Havre de Grace. Snow Hill, Annapolis, Cedar Point, or Nanjemoy, Georgetown, (Maryland,) Nottingham, Hampton, Norfolk, Bermuda Hundred, Yorktown, Tappahannocfc, Yeocomico, Dumfries, Alexandria, Folly Landing, Cherry Stone, South Quay, Louisville. Palmyra, Wilmington, (North Carolina,) Newbern, "Washington, Edenton, Camden, Georgetown, (South Carolina,) Charleston, Beaufort, Savannah, Sunbury, Brunswick, St, Mary's, Hard wick. N e w Hampshire, Massachusetts, Rhode Island, Connecticut, Vermont, N e w York, N e w Jersey, Pennsylvania, Delaware, Maryland, Virginia, Kentucky, Tennessee, North Carolina, South Carolina, Georgia, 540 2,826 6,400 27,268 17,568 00 45 00 55 75 278,490 148,502 5,37/ 46,063 100 11,381 96,146 28 22 27 47 00 00 00 250 00 34,157 17,950 4,685 15,895 2,490 3,300 341,403 33 24 00 76 00 00 68 30R 35 3,826 57 3,750 00 16,337 59 6,658 54 ' 10 38 177,293 24 122,558,30 5,100 00 27,161 37 6,405 61,241 500 423 00 03 00 58 460 00 9,478 38 3,278 91 204,845 123,203 3,900 18,400 1,800 3,353 53,133 500 59 84 00 00 00 00 78 00 7,450 00 1,445 00 248,755 95,686 3,300 15,076 13 79 00 65 200 00 6,368 49 58,375 97 1,000 00 900 00 24 00 489 93 100 00 56 13 720 00 5,000 00 20,950 00 20,800 00 5,900 00 17,969 50 1,600 00 289,913 88 52,153 65 274,068 19 96,635 03 186,404 45,270 950 9,692 17 93 00 77 400 70,321 1,500 385 00 95 00 90 71 00 00 29 00 59 44 " 45,962 87 441 48 74 62 36,567 47 4,399,472 99 3,443,070 85 90,500 00 2,500 00 1,020 00 5,000 00 121,469 20 3,200 00 800 00 340,034 68 182,427 93 95,239 66 75*658 41 2,000 00 1,000 00 6,000 00 200 00 100 00 34,195 11,150 4,500 11,365 3,800 6,192 268,129 6,183 00 04 67 00 00 306,747 122,752 500 5,600 30,600 13,054 10,886 9,606 4,500 6,287 267,548 00 ( 00 89 00 00 52 64 74,548 87 12,700 20,875 8,900 15,800 3,000 00 00 00 92 00 32,390 30,477 8,456 10,848 76 00 00 00 1,200 00 34.395 12,136 12.396 7,706 2,000 43 87 20 00 00 1,086 16 1,745 83 282,331 31 258,919 64 12,928 26 93 12 76,343 01 30,059 10 246,324 27 30,677 23,700 10,015 9,483 6,900 3,600 347,334 38 00 00 64 00 00 26 51,195 24 57,714 28,360 14,467 13,821 3,000 5,788 397,936 29 00 54 09 00 02 11 54,858 24,904 '20,355 8,013 400 5,932 735,498 74,210 00 39,100 51 3 74 358 75 140 00 29,087 615,629 62,824 133,361 00 68 19 29 28,986 505,418 66,518 105,495 12 68 66 16 923,859 10,821 1,078,781 30,292 462,144 586,310 85 84 09 83 00 24 822,398 6,431 765,319 21,632 344,174 400,792 23 21 30 10 25 90 75,178 344,703 46,478 $4,399,472 33 68 97 99 65,011 00 274,322 03 36,571 21 $3,443,070 85 TREASURY DEPARTMENT, 28th April, 4,255,306 56 4,801,065 28 5,588,461 26 6,567,987 94 7,549,649 65 7,106,Q61 93 6,610,449 31 RECAPITULATION, BV STATES. 34,840 46,990 99 * 41,497 50 1,034,347 691,561 07 613,325 51 104,047 56,553 08' 113,915 36 167,346 172,619 39 163,544 87 44 55 1,124,502 17 1,545,019 1,167,146 96 * 1C,729 02 10,339 7,030 44 962,045 71 1,386,595 1,194,965 60 9,782 57 20,481 66,684 01 437,448 93 526,754 598,755 22 409,136 21 314,925 428,763 03 69 65 37 61 37,113 1,148,972 385,424 130,472 88 93 45 20 46,538 1,411,772 213,534 93,062 79 71 90 26 20,433 1,407,724 187,543 95,145 41 23 23 55 80 97 94 22 38 72 3,858,309 2,053 1,664,215 10,440 731,920 441,450 97 85 92 95 02 53 2,079,604 08 2,960 00 1,916,297 92 1,817,812 20,706 1,563,685 * 35,026 844,957 532,839 35 52 92 4-0 39 37 1,855,605 4,916 1,027,778 55,763 83,341 284,077 76,343 $5,588,461 76 14 01 26 117,362 403,724 59,100 $7,106,061 92 13 51 93 108,530 741,430 74,568 $6,610,449 69,096 273,836 74,688 H,255,306 89 16 87 56 04 00 10 37 00 49 23 61,275 247,410 13,021 £4,801,065 92 43 38 28 68,634 50 258,919 64 30,059 10 $6,567,987 94 12,000 00 788,781 05 502,192 42 80,776 350,934 51,195 $7,549,649 02 26 24 65 89,384 36 991,556 05 164,280 61 169,456' 67 89 04 88 70 722,056 11 605,121 02 51 72 75 31 1800. Extracted from the records in the office of the Secretary of the Treasury. BA.SIL WOOD. No. 3. Statement of Receipts at the Treasury, from the Supervisors of the Revenue, from the commencement of the present Government 'to the close of the year 1799. Sums received prior to the 31st Sums received in Sums received in Sums received in Sums received in Sums received in Sums received in Sums received in Sums received in December, 1791, 1792. 1793. 1794. 1795. 1797, 1796. 1798. . 1799. inclusive. DISTRICTS. "New Hampshire, Massachusetts, Rhode Island, Connecticut, Vermont, New York, New Jersey, Pennsylvania, Delaware, Maryland, • Virginia, Kentucky, Tennessee, North Carolina, South Carolina, Georgia, - - - - $134,500 00 30,$15 22 4,720 00 383 184,712 49,935 9,670 16,405 1,100 1,594 700 5,583 13,823 21,993 7,490 6,000 600 17,041 39,878 01 00 95 00 93 70 73 77 ' 35 22 03 60 00 00 67 33 00 9Q 00 63 1,216 83,258 30,051 14,427 89 94 03 79 22,827 5,795 500 9,000 15,418 33,705 43 00 00 00 31 13 24,920 12.403 61,882 1,265 24.404 67,826 00 79. 85 00 22 72 500 00 8,715 22 Total, Dollars. 2,000 134,235 38,284 10,108 - $208,942 81 337,705 70 274,089 62 7,800 00 8,298 13 337,755 36 — TREASURY DEPARTMENT, 28th Spril, 4,343 119,276 38,331 17,775 974 64,623 5,128 85,515 4,524 53,823 63,290 "i 44 68 00 74 00 47 52 60 00 55 96 6,499- 07* 11,183 57 - 475,289 60 8,000 189,326 30,412 19,350 757 50,097 10,662 103,005 3,377 45,334 68,197 00 50 69 08 25 33 46 27 15 15 10 3,148 98 26,248 89 17,553 -60 5 7 5 ^ m 45 77 140,290 29,599 17,630 1,068 75,799 9,562 133,528 4,600 65,054 114,528 3,176 3,736 14,068 30,137 1,500 54 87 69 31 48 26 24 02 00 42 52 00 69 44 47 00 11,47*5 153,977 34,990 21,132 967 96,475 25,020 144,737 5,753 99,654 120,994 8,109 7,186 9,977 29,635 9,048 91, 30 00 96 50 50 41 55 76 09 47 00 43 71 33 52 644,357 95 779,136 44 —>—I—•——— — 1800. Extracted from the records in the office of the Secretary of the Treasury. B A S I L WOOD. No. 488. J2 General Statement of Foreign Receipts and Expenditures ofthe United States,from the commencement qf the present Government to the 1st of January, 1800. RECEIPTS. YEAH 1790. Guild, s. p. 1791. Guild, s. p. 1792. Guild, s.p 1793. Guild, s.p. 1794. 1795, Guild, s . p . Guild, s.p, To balance which remained in tlie hands ofthe Commissioners of Dutch Loans, unexpended of the proceeds of loans under the late Government, per statement of their accounts at the treasury, 331,188 5 13 To remittances from the treasury of the United States, whereof guilders 10,946,634 1G, acknowledged by tliem, 639,903 11, remitted in 1798, not received by them when their accounts were made up to 31st December, 1798, and 2,450,000 guilders remitted them 536,565 4 0 1,990,000 0,0 100,000 0 0 in 1799, To remittances for the use of tlie Department of Slate, in 1797, To loans made by the present Govern2,845,000 0 0 10,164,000 0 0 6,181,000 0 0 1,310,000 0 0 3,000,000 0 0 ment, To a remittance for the payment, cost, and charges of an importation of saltpetre for the "War Department, and charged as an expenditure therein, warrant No, 7595, To diplomatic department, for a repayment ordered into their bands by Mr. John Q. Adams, To profit and loss account, annexed for gain to the United States, 3,276,188 5 13 10,164,000 0 0 6,181,000 0 0 1,846,565 4 0 4,990,000 0 0 1796. Guild, s . p . 1798. ?1797. Guild, s. p. Guild. &* p. 1799. Guild. 3. p. AKOTIICT is TOTAX. Guild, s. p. Dolls. Cts. 331,188 5 13 132,475 32 3,091,657 5 0 2,741,408 10 0 2,437,003 17 0 3,089,903 11 0 13,986,538 7 50,000 0 0 0 5,621,660 10 50,000 0 0 20,000 00 23,500,000 0 0 9,400,000 00 43,953 5 0 43,953 5 0 17,031 89 50 0 0 50 0 0 20 00 48,422 12 3,091,657 5 0 2,835,411 15 0 2,437,003 17 0 3,089,903 11 0 37,911,729 17 13 15,239,609 43 No. 1.—Continued. EXPENDITURES. XEAH 1790. Guild, s. p. 1791. Guild. 1792. 1793. Gurld. ^s. "p. By amount remitted from Amsterdam and Atitwferp, towards discharging the principal and arrearages of interest due on the French debt, 1,500,014 9 0 5,206,013 1 2 3,374,391 Amount remitted from Amsterdam, in discharge of of the Spanish loan, u 3^4,081 Amount paid for the discharge of interest due to foreign officers, . . . . . In payment of dritfts drawn by the treasury U. States, 1,288,71410 8 2,210,656 12 0 864,884 In discharge Of certain instalments of the debt contracted 'by the late Government, In 'discharge of interest-on the Dutch debt, and advances, -including remittances to J. M. O.Dewolf, foor thfepayment of interest on the Antwerp loan, 345,325 0 0 549,783 6 0 1,0?8,414 In payment of premiums and charges on the loutfs under the present Government, 828,353 14 6 82,001 Do. on the loan of 2,000^000, of 1784, at 4 per cent. 90,000 0 0 For this amount passed to the credit of the Department of State, for the support of Ministers, For atn'nt,cost, and charges,of a shipment of saltpetre, For & reimbursement to purchasers of 6 iper cent, stock, on account of moneys received at the Bank of the U . States, and credited by the Treasurer, By profit and hw adoouftt, for loeo on the reimbursement of moneys adyanced by John and Francis Baring, of London, on account of an intended sale of 6 per cent, stock, and On the reimbursement df moneys on iaccount of bullion, by Mr, Skipwith, By do. for postage of-tetters, advertisements, and sundry contingent exposes, Six pef bentjdtock teturned to the treasury, and passed to the credit of the trustees for the redemption of the public debt,being a part of $660,373 "33 1 remitted, the cost of which is included in the sum of $5,621,660 10, Credit also of a profit arising from renewal <5fbills of exchange, By foreign fund for the balance, being the amount of remittances -made -from the treasury during -the year 1799, exceeding the amount of interest and instalments to the close of said year, ^Guild. ^s. p. 1794. 1795. -Guild, -Guild. [1796. Guild. 1797. p. 1798. Wild. % H5utld, ^s. p. ^uiia. 10 14 Guild. s, 7>. 1)Oll3. CtS. 10,080,419 1 0 4,032,167 62 7 6 241,226 3 13 0 0 97,739 10 0 790,366 0 0 1,705,974 8 1,000,000 0 0 12 0 1,308,620 0 0 AMOTTWT IN 1799, 50,500 615,30711 & 246,123 02 31,360 97,73910 0 39,095 80 6,891,95510 & 2,808,941 02 1,000,0000 1,000,000 2,000,000 0 200,000 0 0 400,0005,600,000 0 t) 2,240,000 00 1 0 1,581,450 1 1,190,250 1,441,713 5 14 1,427,760 10 1,287,009 11 0 1,275,2*0 11,485,576 6 1 * 4,594,230 53 0 100,000 0 135,000 0 120,1)00 438,341 48 204,000 00 '50,000 0 0 42,579 14 8 20,00010'0 42,1579 14 8 3 5,566 6 8 35,566 6 8 14,226 54 31,22315 8 12,489 51 3,118 15 7 1,247 51 50,0b0 0 131,223 15 8 3,134,053 19 8 8,884,806 13 8 5,773,771 10 4 3,588,451 14 13 4,422,424 9[2,341,610*1,472,937 an account, Kept at tne treasury, ot remittances made to said commissioners, and of moneys which became payable by them, in that year. 1,095,853 14 6 510,000 0 0 200,000 *0 3,118 15 7 In this and -the preeedv ing years. 17,031 89 20,373 33 2,385-34 1,372 389 1115 548,955 84 1 3,677,760 6 10 1,568,274 7 7 ,675,250137,911,729 1713 15,239,609 43 JOSEPH NOURSE, Register No. 6. Statement ofthe French debt at the commencement of the present Government, and of its ultimate extinguishment. Livres. To general account of foreign receipts and expenditures remitted to Paris, from Amsterdam and At Antwerp: Guilders 10,080,419 1 produced To account qf expenditures ofthe United States: Paid at the treasury, $2,751,904 To the War Department: For supplies of military stores, To loan qf Foreign Debt: Amount ot 5J per cent, stock, of4i ditto, Sols. Den. Dolls. Cts. 24,193,005 14 04 4,032,167 62 15,162,005 09 10 2,751,904 00 49,377 08 02 8,962 00 8,962 Livres. 11,156,473 16 To profit and loss account: For a gain arising from the exchange between Amsterdam and Antwerp, and Paris? viz. The remittances from Amsterdam and Antwerp, on account of tlie principal of the French debt, 07 2,024,900 00 Cts. Capital on the 1st January, 1790, viz. Loan of eighteen million livres, 18,000,000 often million ditto, - 10,000,000 of six million ditto, 6,000,000 Balance of account of supplies settled at the treasury, Contract with the Farmers General, 1,000,000 Deduct so much paid by the late Government, 153,229 5 7 * 1,848,900 176,000 Dolls. Sols. D e n . 34,000,000 134,065 07 06 398,298 19 09 34,532,3Q4 07 03 846 770 14 5 9 Deduct supplies furnished the French Consul, by the late Government, 448,471 14 8 Principal, Livres, 6,267,624 15 Interest on 1st of January, 1790. Arrearages, of interest on the capital* " w e r e livres 24,193,005,14 4 1 8 ^ $4,391,030 53 T h e value of guilders, 10,080,419 1 40 4,032,167 62 . , ON APPLIES, Cionfract with Farmers General, Difference to the credit of this account from exchange, 358,8152 9* - - - 8,800,000- - 41,895 - 8 7 126,017 15 4 8,967,913! Imprest which accrued ift 1790, 1,600,000 on supplies and Farmers' General contract, 26,61814 4 M l 1,627,676 24 . 1,626,618 14 4 Interest, Interest in 1791, 1792,1793, 1794, and 1795, until paiid off, 50,560,862 08 TREASURY DEPARTMENT, Register9* Office, April 11 9,176,796 53 Livres, 295,231 29 10,594,531 18 03 45,126,896 05 06 9,190,531 68 5,433,966 03 05 986,264 85 50,560,862 08 11 9,176,796 53 28th, 1800. JOSEPH NQTOE, Register. No. 491. Statement of the Spanish debt at the commencement of the present Government, and of its ultimate extinguishment. Dolls, c t s . To general account of foreign receipts and expenditures; Remitted from Amsterdam to Madrid, in full payment of said debt, « - Guilders, 6X5,307 IX 03 Cost at 40 cents per guilder, To profit and loss account; . Amount in dollars, paid with said guilders, Cost as above, Gain, - - Polls, c t s . < Capital on the 1st qf January, 1790. $40,123 03 Amount due to the Government of Spain, on the Slstfaf March, 1782, bearing interest at 5 per cent, per annum, as stated by the late commissioner for settling foreign accounts, Interest which fell due before, and in, the year 1790, - 8269,0^ t>4 246,123 02 - $174,011 76,371 50 $250,381 50 21,909 60 Dollars, TREASURY DEPARTMENT, Register's Office, Wh fipr\L J8Q0, 268,032 62 Interest from January 21st, 1791, to August 21st, 1793, when said debt was finally discharged, v. » 17,651 12 J O S E P H N O U R S E , REGISTER, $268,032 62 P U B L I C DEBT. isoo.] 673 No. 8. State of the Balances in the hands of the Collectors of the Customs, and Supervisors of the Revenue, at the close of the year 1799, or subject to the disposal of the Treasury, at the dates of their latest returns. Districts. Sums. Date of Returns. Districts. 1799, Dec. 31 $23,422 81 Portsmouth, 5,096 51 Newburyport, 264 50 Gloucester, 4,100 19 Salem, 3,764 39 Marblehead, 28 31,329 54 Boston, 31 5,739 88 Plymouth, 235 67 Barnstable, 197 31 Nantucket, 578 97 Edgartown, 30 656 32 New Bedford, 31 302 67 Dighton, 968 19 York, 5,713 60 Biddeford, 9,706 38 Portland, 28 2,449 51 Bath, 31 2,675 11 Wiscassett, 220 03 Waldoborough, - Sept. 15 4,679 06 Penobscott, - Dec. 29 120 50 Frenchman's bay, 31 Machias. Passamaquoddy, 402 33 Ipswich. New port, 8,115 94 Providence, 5,223 77 New London, 22,837 03 Middletown, 6,966 31 New Haven, 19,053 32 Fairfield, 2,878 82 Vermont, cash and bonds, 4,252 21 Lake Champlain, 2,075 82 Sagg Harbor, 1,208 07 New York. Hudson, 1,425 93 Perth Amboy. Burlington, 1,278 89 Bridgetown, 153 89 Great Egg Harbor. Little Egg Harbor. Amount brought up, Philadelphia, Wilmington, Delaware, Baltimore, Chester, Oxford, Vienna, Havre ae Grace. Snow Hill. Annapolis, Nottingham, Cedar Point, Georgetown, Maryland, Hampton, Norfolk, Bermuda Hundred, Yorktown. Tappahannock, Yeocomico. Dumfries. Alexandria. Foley Landing, Cherrystone, South Quay, Louisville. Palmyra, Wilmington, N . C. Newbern, Washington, Edenton, Camden, Georgetown, S. C. Charleston, Beaufort, Savannah^ Sunbury -r Brunswick, St. Maiy's, Hardwich. Total in the hands of $178,086 47 Collectors, - Amount carried up Date of returns. 1799, Dec. 31 Sums. $178,086 47 3,144 05 47,25a 69 39,868 73 677 55 279 06 586 81 1,594 80 Sept. Dec. 31 85 22 47 62,040 08 4,330 23 1798, 1799, 2,125 82 5,385 61 482 22 379 73 1796, 1799, June Dec. July Dec. Sept. Dec. Sept. Dec. 27 31 1 31 28 8 31 30 31 908 79 12,039 06 6,894 55 3,953 20 14,365 62 2,085 86 1,658 09 35,625 59 22,419 11 257 13 $447,296 17 SUPERVISORS. New Hampshire, Massachusetts, Rhode Island, Connecticut, Vermont, New York, New Jersey, Pennsylvania, Delaware, Maryland, Amount carried up, $2,030 34 13,598 30 1,834 17 - 28 i 10,266 51 384 77 - 31 581 47 - 30 447 03 - 31 16,697 20 1,393 35 3,696 86 1799, Dec. 30 - - - - _ - $50,930 00 Amount brought up, 1 799, Dec. Virginia, Kentucky, Tennessee, N . Carolina, including sums in the hands of the collector of Edenton, & c . ' S. Carolina, Georgia, including the sum in the hands of the collector of Sa vannah, Total in the hands of supervisors, 31 28 30 26 2,555 05 10,928 32 26 3,899 12 Total of cash in the hands of the collectors, after deducting drafts, &c. drawn on them prior to, and unpaid on, the 31st December, 1799, as above, Ditto, supervisors, ditto, Total in the hands of supervisors and collectors, TREASURY DEPARTMENT, 28th April, 1800. Extracted from the records in the office of the Secretary of the Treasury. $50,930 00 3,594 76 10,658 93 2,385 46 $84,951 64 $447,296 17 84,951 64 $532,247 81 B A S I L WOOD. 674 No. 9. Statements ofthe Public Debt of the United States, at sundry periods, prior to, and on, the first of January, 1800. A STATEMENT OF THE FOREIGN AND DOMESTIC DEBT OF THE UNITED STATES ON THE I ST JANUARY, 1799. Livres. S. J). FOUEIGN DEBT. Bolls. Cts. Bolls. Cts. Debt.to France. Loan of eighteen millions of livres. bearing an interest of five per cent, per annum, from the 3d September, 17$3, i^ooo^ooo Loan of, ten millions of livres, bearing an interest of foiit* per cent, per annum, from the 5th November, 1781? , 10,000*000 Loan of six millions of livres, bearing an interest of five per cent, per annum, from the 1st January, 1784, 65000,006 134,065 7 6 balance on account of supplies* as settled at the treasury, Contract with the Farmers General, Livres, 1,000,000 0 0 Deduct so much paid by the late Government, 153,229 5 V 846,770 14 5 Deduct supplies furnished to the French Consul, by the late Government, - 44S^ilt 14 8 Principal, - 398*298 19 9 £4*532,364 7 3 j 6,2^7,624 15 8,974,616 19 5 1,628,892 97 Interest prior to 1st January, Arrearages of interest on the capital, 8',800,00tf 0 0 Do do on supplies, ; - 48,£>9§ 4 1 Do do on contract with the Farmers General, - 126,di7 15 4 Debt to Spain. Amount due to the Government of Spain on the 2lst March, 1782, bearing an interest of five per cent per annum, Interest which had accrued to 1st January, 1790, Dutch Debt. Loan of five millions of guilders, per five contracts, dated June 11, 1782, at .five per cent pefr annum, Loan of two millions of guilders per contract, dated 9th March, 1784, at four per cent, per annum, Premium to the money lenders, and gratifications on the said loan, 837,500 0 0 Deduct this amount paid by the late Government, 180,000 b 0 174,011 00 67,669 95 Guilders. | Guilders. 2,000,000 657,500 £,657,500 1,000,000 1,000,000 At forty cents per gtrflder, $9,657,500 Foreign debt, January 1,1790, - Debt to Foreign Officers. Principal, $3,863,000 00 $12,001,198 Ot DOMESTIC Principal value of old emissions, not bearing interest, Indents of interest* Interest on principal, to 31st December, 1789, - 241,680 9* 5,000,000 Loan of one million of guilders, per contract, dated June 1, 1787, at five per cent per annum, ~ tLoan of one million of guilders, per contract, dated Match 13, 1788, at five per cent per annum, - Principal. The evidences of the domestic debt received on loan und6r the act of 4th August^ 1790, as exhibited in the books ofthe treasury, and for which certificates of fuilded debt were issued, viz: Certificates of registered debt. Ditto, issued by commissioners of loails in the several States, Ditto, by commissioners for adjusting the accounts of the quartermasters, commissary, hospital, marine, and . clothing departments, Certificates issued by commissioners for adjusting accounts in their respective States, 7 Ditto, issued by commissioners for adjusting the accounts of tfrei army, - 7,896,517 19 Dolls. Cts. | Dolls. Cts. 10,530,258 04 9,325,949 12 660,625 31 2,086,165 40 | 5,546,369 03 4&0,8&3 83 3,830,869 17 7,093,128 65 28,149,366 90 11,404,821 65 186,988 23 isoo.] P U B L I C DEBT. 675 No. 9—Continued. State Certificates assumed. From an examination of the evidences ofthe assumed debt, received on loan under the act of 4th August, 1790, the amount subscribed by the several States, and respectively accounted for in the adjustment of their accounts by the General Board of Commissioners, was, viz: Principal, - $15,082,771 33 Interest prior to January 1,1790, 1,379,110 85 Balances due to creditor States. For the amount of gaid balances declared by the General Board of Commissioners, and funded by act of Congress, 3lst May, 1794. Principal, Debts discharged in Specie, Which were either contracted ojr originated under the Confederation, and which have been passed to the credit of the trustees, for the redemption of the public debt. For the discharge of warrants issued by the late Board of Treasury, in payment of salaries of the civil list, under the late Gpvernment ' Towards discharging^ certain debts contacted by Abraham Skinner, late commissary general of prisoners, Towards discharging certain debts contracted by Col. Timothy Pickering, late Quartermaster General, In payment of bills of exchange, drawn by the commissioners of loans, on the ministers of the United States at Paris, and returned unpaid, r In discharge of a claim of Oliver Pollock, late commercial agent at New Orleans, Grants of Congress to indemnify the estate of the late General Greene, In payment to the French Government for supplies furnished the United States' ships of war, from 178i to >83, Sundry miscellaneous claims on tne late Government, Domestic debt, January 1,179,0, $16,461,882 18 3,517,584 00 157,823 27 37,311 20 38,729 55 6,959'86 4,151 00 108,605 02 71,453 36 29,029 68 61,398 00 - 515,460 94 60,236,103 90 Foreign and domestic debt, on the 1st January, 1790, 72,237,301 97 Statement of the Foreign and Domestic Debt qf the United States, on the 1st January, 1791. Amount of the foreign debt on the 1st January, 1790, Domestic debt, ,on 1st January, 1790, One year's interest on the foreign debt, for tlie year 1790, viz: French debt, on eighteen millions livres, at 5 per cent. Livres, 900,000 0 0 Ditto, on ten millions livres, at 4 per cent - 400,000 0 0 Ditto, on six million livres, at 5 per cent. - 300,000 0 0 Ditto, on the capital which w^s due to the Farmers General and the supplies, 19,914 18 10 At cents per livre, 1,619,914 18 10 Spanish debt, on 174,011 dollars, at 5 per cent, Dutch debt, on seven millions guilders, at 5 per cent. Guilders, 550,000 00 Ditto, on two millions guilders, at 4 per cent. 80,000 00 At forty cents per guilder, Is Deduct moneys in the hands pf the commissioners of loans, on the 1st January, 1790, - 60,236,103 90 60,236,103 90 12,001,198 07 $294,014 56 $,700 55 430,000 00 $172,000 00 132,475 31 39,524 69 342,239 80 Interest which accrued in theyear 1790, on Domestic debt, viz: On 28,149,366 90, six per cent, capital, at six per cent. $1,688,962 01 On 15,082,731 33, assumed debt, at ditto, 904,966 28 On 3,517,584 00, balance which became due to creditor States, at four per cent 140,703 36 2,734,631 65 Amount of foreign and domestic debt on 1st January, 1791, 62,970,735 55 12,343,437 87 Interest which accrued in the year 1791, on Domestic debt, viz: 904,966 28 140,703 36 On 15,082,771 33, assumed debt, On 3,517,584 00, which was due creditor States, And for interest which accrued after the 1st January, 1792, uj)on tlie balances which were due to the creditor States until the same were funded, Total, 1,045,669 64 422,110 08 64,438,515 27 $76,781,953 14 [1798. FINANCE. 676 No. 9—Continued. Dolls. Cts. RECAPITULATION. 12,001,198 07 Foreign debt, January 1, 1790, Interest during the year 1790, viz: Dutch, French, Spanish, - - - - - Domestic debt as funded, 6 per cent, stock, 3 per cent stock, Deferred stock, - - - - $39,524 69 294,014 56 8,700 55 - - - - - 342,239 80 30,087,650 05 19,701,545 01 14,649,320 21 - 12,343,437 87 Total debt of the United States, contracted by the late Government, as liquidated and funded according to acts of Congress, - 64,438,515 27 76,781,953 14 State of the debt of the United States, on first January, 1800. Foreign debt, due in Amsterdam and Antwerp, Guilders, 26,900,000 at 40 cents, 10,760,000 00 59,000 00 Premiums payable on the loan of 9th March, 1784, 147,500 10,819,000 00 27,047,500 Domestic debt, exclusive of the sums passed to the credit of the sinking fund, viz: Six per cent, stock, $30,087,650 05 Amount passed to the credit of the sinking fund, 1,841,607 09 28,246,042 96 3,215,575 37 Deduct instalments reimbursed to the close of 1799, Amount to be reimbursed, Deferred stock, Amount passed to the credit of the sinking fund, - 14,649,320 21 966,376 04 Three per cent, stock, Amount passed to the credit of the sinking fund, - 19,701,545 01 614,836 47 Five and one-half per cent, stock, Amount passed to the credit of the sinking fund, - 25,030,467 59 13,682,944 17 19,086,708 54 1,848,900 00 1,400 00 1,847,500 00 176,000 00 80,000 00 109,200 00 820,000 00 5,000,000 00 Four and one half per cent stock, Six per cent stock, per act of 31st May, 1796, Six per cent Navy stock issued, Six per cent Navy stock to be issued, Eight per cent stock issued in 1799, Total amount of the unredeemed capitals of the foreign and domestic funded debt on the 1st January 1800 Temporary Loans. Sums obtained of the Bank of the United States, in anticipation of the revenue, at 5 per cent, Sums obtained at six per cent, Sums due on the subscription loan for stock, Debt of the United States, January 1, 1800, 76,651,820 30 1,400,000 00 1,840,000 00 400,000 00 3,640,000 00 888,000 00 Deduct the cost of 2,220 shares owned by the United States, 65,832,820 30 - 2,752,000 00 79,403,820 30 Statement of the debts contracted under the present Government of the United States, and of debts of the late Government discharged, viz: Debts Contracted. 5| per cent stock, issued for an equal amount due to France, 4£ per cent stock, do. do. 6 per cent stock, per act of 31st May, 1796, - " Navy stock issued and to be issued, 8 per cent stock, Temporary loans, Deduct bank shares, Amount of debts contracted, Debts discharged. Foreign debt, January 1, 1791, Ditto, January 1, 1800, - 3,640,000 00 888,000 00 1,848,900 00 176,000 00 80,000 00 929,200 00 5,000,000 00 2,752,000 00 10,786,100 00 12,343,437 87 10,819,000 00 - Reimbursement of the 6 per cent stock, to the close of 1799, Amount of debts discharged, - - - Reduced, 6 per cent stock purchased or redeemed, 3 per cent ditto, do. Deferred stock, do. do. 55 per cent stock, - - - 1,524,347 87 1,841,607 9 614,836 47 966,376 4 1,400 00 3,215,575 37 8,164,232 84 1800.1 PUBLIC DEBT. 677 No. 9—Continued. Comparative state of the Treasury, with reference to the Public Debt, on the 1st day of January, 1790, and the 1st day of January, 1800. JDolls. Cts. 2,161,867 67 Cash in the treasury, January 1, 1800, Remittances to Holland in 1799, exceeding a sum sufficient to satisly all demands for principal and interest, which became due prior to January 1, 1800, being Guilders 1,372,389 11 15, equal to - 548,955 84 2,710,823 51 28,239 61 Cash in the treasury, January 1, 1790, Cash received for debts due to the United States, contracted under the late Government at sundry times, prior to January, 1800, Debts ofthe late Government paid in specie at the treasury, during the year 1789, and included in the amount of said debts, stated to have been discharged under the present Government, Balances of registered debt for which appropriations have been made, yet unclaimed by individuals, Balances due to foreign officers remaining unclaimed, The excess of funds acquired by the present Government to the 1st January, 1800, above the sum in the treasury, on the 1st January 1790, the sums received for debts due to the late Government, and the unsatisfied appropriations abovementioned, was, therefore, - 62,586 74 15,927 13 61,404 95 38,779 23 2,503,885 85 2,710,823 51 The amount of debts of the late Government discharged in specie at the treasuiy, during the year 1790. and included in the amount of said debts, stated to have been discharged by tne present Government, is, The sum of $150,229 24 in specie of the product of revenue, was expended in the latter part of the year 1790, in the purchase of the domestic debt of the United States, which procured, in different stocks, a capital of - 278,687 30 Amount of the debt of the late Government, extinguished in the year 1790, 518,424 8 239,736 78 Estimate of the nett value of the bonds for duties on imports remaining uncollected at the close of the year 1799, deducting drawbacks and expenses of collection. The gross amount of duties secured in 1796, amounted to, Ditto, ditto. 1797, Ditto. ditto. 1798, The actual revenue of 1796, was Ditto. 1797, was Ditto. 1798, was The bonds outstanding atvthe close of the year 1796, amounted to Ditto. ditto. 1797, Ditto. ditto. 1798, The accounts of the last year have not been settled, it may, however, be presumed, that the bonds at the close of the year 1799? were equal to the amount stated for 1798, and from the foregoing data, that their value may be estimated at 12,581,167 12 12,866,984 69 11,402,185 17 8,740,329 65 8,758,780 99 8,179,170 80 6,484,907 20 10,126,052 12 9,349,527 29 6,000,000 00 TREASURY DEPARTMENT, Register's Office, Jlpril 28th, 1800. I certify that the foregoing statements of the public debt of the United States, at sundry periods prior to, and on the 1st of January, 1800, are made from the records of this office. JOSEPH NOURSE, Register. TREASURY DEPARTMENT, May 6th, 1800. SIR: I find that the bonds for duties on imports outstanding on the 1st of Jan. 1790, amounted to, The cash in the hands of collectors, The balance in the treasuiy, Amounting to, - The outstanding bonds on 1st of January, 1791, amounted to, The cash in the hands of collectors, The balance in the treasury, Amounting to, - - - - - - - - $590,468 60 83,127 84 28,239 61 - $701,836 05 - 1,052,215 13 225,786 95 570,023 88 $1.848,025 96 It is impossible to ascertain precisely the debt, on the 1st of January 1800, for the current service^ although, it is certain, that it did not amount to any considerable sum. The Secretary of War informs me that the money advanced in 1799 is, by him, considered equal to the pay ofthe troops to the close of that year; that the advances to contractors for rations exceeded the supplies which had been actually furnished, and that the advances for clothing, for 1800, amounted to about 44,000 dollars. The Secretary of the Navy estimates that there was due, on the 1st of January, 1800, to the officers and seamen of the navy, the sum of one hundred and fifty-four thousand one hundred and thirty-four dollars? but that the value of provisions on board the vessels of war, purchased and paid for in 1799, and which remained to be consumed in 1800, and the sums which remained unexpended in the hands of navy agents on the 1st of January, 1800, must have amounted to as much, at least, as the balance due for pay to the navy. It has been my constant endeavor to prevent the increase of an unliquidated or floating debt, and, as the public supplies are generally purchased with cash, or furnished in pursuance of contracts, on which moneys are advanced, the existence of any considerable debt for the current service is impossible. I f one hundred and fitty thousand dollars, in addition to the advances, prior to the present year, is allowed, it will, in my opinion, be sufficient to cover 86 t i FINANCE. 678 [1798. every unliquidated demand against the Government, not heretofore stated. Though I cannot speak with certainty, yet I am inclined to believe, that the advances are, of themselves, equal to the aggregate amount of debts. I have the honor to be, very respectfully, sir, your obedient servant, OLIVER W O L C O T T . The Honorable ROGER GRISWOLD, Esquire, Chairman of a commitee of the House of Representatives. TREASURY DEPARTMENT, May 1th, 1800. SIR: The increase of the public debt, from tne 1st of January, 1798, to the 1st of January, 1800, may, in my opinion, be correctly deduced from the statements heretofore transmitted to the committee, in tlie following manner: DEBTS CONTRACTED. A loan obtained of the Bank of the United States, in 1798, in pursuance of|the act of March 3d, 1795, the proceeds of which were applied to discharge an equal amount due to the said Bank, $200,000 A loan obtained in 1799, at 8 per cent, interest, 5,000,000 : Six per cent, stock issued, and to be issued, for ships built in 1798 and 1799, 929,200 Amount of debts contracted, - $6,129,000 DEBTS DISCHARGED. Two instalments due to the Bank of the United States, paid at the close of the years 1798 and 1799, $400,000 00 The reimbursement of six per cent, stock, paid at the close of 1798, 674,938 02 The reimbursement paid at the close of 1799, 716,880 02 Of the sums remitted from the treasury to Holland, in 1797, there was applied to. the payment of an instalment which fell due in 1798, the sum of, 80 000 00 9 Of the remittances made to Holland in 1798 and 1799, there was applied to the payment of an instalment in 1799, the sum of, 160,000 00 Loan office certificates redeemed, per act of June 12, 1798, 82,745 44 Registered debt do. 86,561 34 Debts of the late Government, paid in specie, m the year 1798, 2,873 70 Amounting, in the whole, to Which sum being deducted from the debts contracted in 1798 and 1799, will shew the increase of the public debt during those years, being - $2,203,998 52 3,925,201 48 $6,129,200 00 Not knowing the principles which the committee will assume, I have stated the instalment of the Dutch debt which was paid m 1798, although the fund was remitted in 1797, and is, accordingly, charged as an expenditure in that year. I f it shall be thought proper to exclude this sum, the increase of the debt, in the years 1798 and 1799, will be, $4,005,201 48 The balance of cash in the treasury, at the close ofthe year 1797, was, 1,021 889 04 The balances in the hands of collectors of the customs, at the same period, deducting bills drawn by ' the Treasurer, debentures, &c. 265 03 The balances in the hands of supervisors, deducting bills of the Treasurer, 32*964 39 The uncollected bonds for duties on imports, amounted, at the close of 1797, to 10,126^052 12 9 I have the honor to be, witn great respect, sir, your most obedient servant, OLIVER W O L C O T T The Honorable ROGER GRISWOLD, Esquire, Chairman of a committee of the Home of Representatives. jSth CONGRESS.] N O . 158. SINKING [2d SESSION. FUND. COHMUNICATED TO THE SENATE, NOVEMBER 28, 1800. 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 ofthe 11th of December 1799J[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 27th of November, 1800, and in the proceedings of the officers ofthe treasury, therein referred to, which are herewith transmitted, and prayed to be received as part of this report. _ , , November mh. 1800. JOHN E. H O W A R D , President ofthe Senate pro tern. The Secretary ofthe Treasury respectfully reports to the Comissioners of the Sinking Fund: That no purchases of the debt of the United States have been made, since the date of the last report to Congress, of the 11th day of December, 1799; and that the sums of capital stock heretofore purchased and transferred, prior to tiie present year, intrustforthe United States, the interest whereon is appropriated, by law towards the reduction ofthe public debt, amounts to four millions seven hundred and four thousand two hundred and nineteen dollars and sixty cents, as will more particularly appear from the document hereto annexed, marked A S I N K I N G FUND. 1800.] 679 Thatthe 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 11th of December, 1799: 1st. T o the fifth instalment of tlie six percent stock, bearing a present interest, which, pursuant to the act, entitled " An act making further provision for the suppbrt of public credit, and for the redemption ofthe public debt," passed on the 3d day of March, 1795, and the act in addition thereto, passed on the 28th day of April, 1796, became payable on the first day of January, 1800, the sum of $716,894 36 2d. To the payment of the eighth instalment of the subscription loan for bank stock, due on the last day of December, 1799, - fc - . 200,000 00 3d. T o the payment of the third instalment of a loan of tfne million of guilders, obtained in Holland, and which fell due the present year, pursuant to a contract, dated the 1st of June, 1787, estimated at 40 cents per guilder, 80,000 00 4th. T o the payment of the second instalment of a loan of one million of guilders, obtained in Holland, and which fell due in the present year, pursuant to a contract, dated the 13th of March, 1788, estimated at 40 cents per guilder, 80,000 00 5th. T o the payment of the first instalment of a loan of three millions of guilders, obtained in Holland, and which fell due in the present year, pursuant to a contract, dated first of January, 1790, estimated at forty cents per guilder, 240,000 00 Amounting, in the whole, to - 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 transferred to the commissioners of the sinking fund, in trust for tne United States, as particularly stated in the document hereto annexed, marked B, 2d. The fund arising from the payment of debts, which originated prior to the present constitution of the United States, as particularly stated in the document marked C, 3d. The fund arising from dividends on the capital stock belonging to the United States, in the Bank ofthe United States, from the 1st of July, 1798, to the 30th of June, 1799, after deducting the interest on the subscription loan for the same period, as particularly Stated in the document hereto annexed, marked D, - ^ 4th. The proceeds of duties on goods, wares, and merchandise, imported, on the tonnage of ships or vessels, and on spirits distilled within the United States, and stills, appropriated by the 8th section of the act of March 3d. 1795, entitled " An act making, further provision for the support of public credit, and for tne redemption of the public debt," being for the period and in reference to the objects mentioned in this report, - $1,316,894 36 $522,323 11 2,943 39 \ 29,040 00 762,587 86 $1,316,894 36 Making, in the whole, an equal amount to tlie reimbursements before mentioned. There remained in the hands ot the Treasurer of the United States, as agent of the Board of commissioners, on the twenty-fifth day of the present month, one hundred and sixty-nine thousand and eighty-seven dollars and four cents, which, with the growing produce or other appropriated funds, will be sufficient for the reimbursement, at the end of the present year, of the sixth instalment of the six per cent, stock, bearing a present interest, and the ninth instalment of the subscription loan for stock of the Bank of the United States, which reimbursements are required to be made by the llth section of the act of Congress, passed on the 3d of March, 1795, herein before mentioned. Ail which is most respectfully submitted, by O L I V E R W O L C O T T , Secretary ofthe Treasury. TREASURY DEPARTMENT, November 27,1800. A. A General Statement of the several stocks transferred to the United States, to the December, 1799, the interest on whichby the acts of the 8th May, 1792, and 3d March, 1795, za appropriated for the redemption of the public debt. Purchased with moneys received on account of the surplus of duties, to the end of the year 1790, as per statement thereof, heretofore rendered, . . . . . . . . . . . Ditto, on account of a loan of $2,000,000, as per ditto, . . . . . . . . Ditto, out of the interest fund, ditto, . . . . . . . . Amount transferred to the United States, as particularised below, < (a.) In payment for land on Lake.Erie, sold to the State of Pennsylvania, . In discharge of the debts due to foreign officers, . . . . . . . . . In payment of certain balances, which originated prior to the present constitution, . . . . In the repayments of commutation by sundry military officers, . . . . . . . In payment for lands sold under the act of the 18th May, 1796, and received in pursuance of the act of the 3d March, 1797, In discharge of the registered debt, under act of 12th June, 1798, . . . . . . In discharge of loan office and final settlement certificates, under act of 12th June, 1798, Stock arising from specie paid for services and supplies, furnished prior to 4th March, 1789, . From the instalments of foreign debt reimbursed to the 31st December, 1798, . In payment for lands secured under pre-emption rights, by act of 2d March, 1799, . 6percent. stock. 3 per cent, stock. Deferred stock. 439,016 12 353,604 95 115,195 57 933,790 45 401,072 90 31,731 94 79.055 79 102,975 84 631,786 86 137,588 66 118,608 92 78,391 60 1,280,000 1,471,875 88 522,925 55 312,860 28 1,400 00 ( « . ) 2,396,557 89 $1,841,607 09 614,836 47 966,376 04 1,280,000 1,400 00 60,449 186,988 4,225 14,934 44 23 96 22 60,718 25 22,438 58 6,747 40 10,472 40 8,610 86,561 55,163 515,460 72 34 60 94 2,599 21 41 81 31 71 1,400 00 12,609 86,561 82,745 515,460 1,280,000 1,396 93 34 44 94 00 00 1,400 00 2,396,557 89 13,117 95 7,467 09 27,581 84 - T 1,280,000 102,975 84 78,391 60 1,280,000 TREASURY DEPARTMENT, Register's Office, November, 11, 1800, JOSEPH BOURSE, Register. 4,704,219 60 151,392 209,426 24,091 32,873 30,224 72 1,396 00 $933,790 45 5 per cent, 5 J per cent, Amount of the several species of stock. stock. stock. J800.] 681 I N T E R N A L REVENUES., B. Statement qf 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 debt9 pursuant to the act of the 8th May, 1792, ana agreeably to a statement made at the Treasury, No. 11,167, dated the IIth January, 1800. 1799, March 30, 822,364 46 June 29, 22,364 46 November 20, . . . . . . . . . 424,006 24 December 31, 53,587 95 $522,323 11 TREASURY DEPARTMENT, Register's Office, November Tilth, 1800. JOSEPH NOURSE, Register. C. Statement of moneys received at the Treasury in the year 1798, 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 29th November, 1799, pursuant to the act of the 3d March, 1795, and agreeably to a statement made at the Treasury, No* 11,167, dated the 11 th January, 1800. • From John Gibson, representative of John Gibson, late auditor general, for old emissions in his hands $27 30 From Stephen T.Mason, late deputy commissary of prisoners in Virginia, . . . 64 78 From Edward Carrington, late deputy quartermaster general, for public property sold by him, 2,851 31 $2,943 39 TREASURY DEPARTMENT, Registers Office, November 11th, 1800. JOSEPH NOURSE, Register D. Statement of moneys arising from dividends on the capital stock belonging to th^United States, in the bank of said Stales, from 1st July, 1798, to 30th June, 1799, after deducting the interest on the subscription loan for the same period, being the amount drawn by the agent to the trustees for the redemption of the public debt, pursuant to the act of 3a March, 1795, and agreeably to a statement made at the Treasury, No. 11,167, dated the 11th January, 1800. 1799, November 29. Warrant No. 314, in favor of said agent, . TREASURY DEPARTMENT, Register's Office, November 119 1800. 6th CONGRESS.] No. INTERNAL . . . $29,040 JOSEPH NOURSE, Register. 154. [2d SESSION. REVENUES. COMMUNICATED TO THE HOUSE OF REPRESENTATIVES, DECEMBER 225 1800. TREASURY DEPARTMENT, December 19, 1800. SIR: I have the honor to transmit two statements relating to the internal revenues of the United States, accompanied with a letter from the commissioner of the revenue, explanatory thereof. The statement marked A exhibits the official emoluments and expenditures of the officers employed in collecting the internal revenues ofthe United States, from tlie first of January, 1799, to the 3lst of December following, and is rendered in pursuance of the act of Congress, passed on the llth day of July, 1798. The statement marked B exhibits the amount of duties upon domestic distilled spirits and on stills; the amount of duties upon sales at auction, refined sugar, carriages, and upon licences to retailers; and the amount of duties upon stamped vellum, parchment and paper, and which have accrued from the first of January, 1799, to the 31st of December following, and is rendered in pursuance of the resolution of the House of Representatives, passed on the 6th day of January, 1797. I have the honor to be, very respectfully, sir, your obedient servant, OLIVER W O L C O T T . The Honorable the SPEAKER of the House of Representatives. TREASURY DEPARTMENT, Revenue Office, 16th December, 1800. SIR: The statements herewith enclosed, have been prepared in pursuance of a resolution of the House of Representatives, passed on the 6th day of January, 1797, and an act ot Congress passed on the llth day of July, 1798. They exhibit the amount of duties upon domestic distilled spirits and stills; sales at auction; refined sugar; carriages; licences to retailers; and stamps upon vellum, parchment and paper, for the year prior to the first day of January, 1800, as ascertained by abstracts rendered Irom the supervisor ofthe respective districts. They also exhibit the official emoluments and expenditures of the officers employed in collecting the internal revenues of the United States for the same period. To the statement of duties I have annexed an account of the sums received by the Treasurer, from each district, during the year to which these accounts refer. As the progressive operation of the internal revenues to the 31st of December, 1798, has been already presented to Congress, they will now have a distinct view of the subject, from its commencement to the close of the last calendar year, the latest period to which accounts can be rendered with accuracy. I have the honor to be, with perfect respect, your obedient servant, W I L L I A M M I L L E R , Jr. Commissioner ofthe Revenue. The Honorable the Secretary qf the Treasury. Statement showing' the number of each description of officers actually employed in each district, during the year 1799, the amount allowed by law for salaries, fyc. and the emoluments and expenditures, during the year ending on the 31 st December, 1799. Provided by law for salaries to supervisors and inspectors, and Salaries and for annual ol other anlowances to nual allowcollectors and ances. auxiliary officers. 3 ° £ Districts. fi N e w Hampshire, Massachusetts, Rhode Island, Connecticut, Vermont, New York, N e w ,Fersey? Pennsylvania, Delaware, Maryland, Virginia, Ohio, Tennessee, North Carolina, South Carolina, Georgia, 38 32 16 16 22 314 65 $920 00 3,960 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 1,990 00 830 00 5,780 00 4,340 00 1,160 00 $820 00 3,736 00 850 00 1,254 84 920 00 2,090 00 1*420 00 4,810 00 830 00 3,500 00 8,996 502,003 00 780 00 5,900 00 3,478 33 1,134 00 EXPENDITURES. EMOLUMENTS. § «i-g 1 Commissions. Gauging casks Measur- Fines and Stationary, ing and penalties. printing1, marking and poststills. age. •s.SP.H » $661 88! $14 52 $14 52 1,400 11,019 8 5 | 1,510 80^ 1,403 52 204 30 368 31 400 2,273 81 153 96 1,870 24 153 96 400 185 65,] 60 300 6,233 60 40 92 1,096 68 800 1,196 91 3 00 69 50 400 21 78 966 72 1,600 13,934 0 9 | 455 91;| 300 89 34 356 49 1,200 6,805 81 439 81 435 86 2,000 12,427 45 6 50 500 2,635 3 5 | 914 09 300 3,971 74 93 06 108 45 1,600 328 04 1,200 2,771 16 477 90 400 75 $7 65 $490 45 14 25 21 51148 135 86 261 130 31 143 97 38 00 150 00 75 60 30 25 41 00 58 100 00 30 95 40 95 16 50 25 $43,700 00 42,522 67 13,200 67,835 47? 5,416 43£ 2,464 21 1,168 23 798 70 NOTE.—Two of the Inspectors, and nineteen of the Collectors, are likewise officers of impost and tonnage. No statement of official emoluments and expenditures has been received from the supervisor of Georgia. The amount of compensations and contingent expenses with which tlie United States stands charged in the accounts of the district, for the period to which this statement refers* is $2,307 78£. The supervisors of Ohio and North Carolina, in the distribution of tlie fund allowed for collectors, &c. have exceeded the amount granted by law. They have been instructed to rectify the same, by a deduction in their next annual statement. The allowance which supervisors are entitled to " for numbering1, signing, and delivering to the Inspectors of ports, certificates, winch are to accompany imported spirits, wines, and teas," is a charge upon the impost, and is, of course, paid by the collectors of ports, and included in their accounts. In the foregoing statement this branch of their compensations appears to have been comprehended by some of the supervisors; it will, therefore, be necessary to deduct the amount, in order to ascertain whatmay be fairly chargeable to the internal revenues. $105 65 839 57* 111 26 174 00 47 43 904 99 236 50 1,022 02 39 85£ 530 69 938 56 453 91 275 2l£ 690 .46 388 33 257 63£ Office Other official exClerk hire. rent and fuel. penses. 3 $2,017 20,407 4,207 4,021 1,453 11,337 3,377 22,503 1,761 12,609 25,599 5,729 2,301 12,507 8,234 2,307 32! 85£ 68 25 68g 19 66 2l£ 07 58 76 06| 25£ 11 47 78| 2,767 803 895 300 1,850 651 4,012 300^ 1,980 2,720 315 333 1,803 2,506 $167 1,318 168 368 97 782 431 1,437 752 720 442 100 165 625 $76 00 560 79 34 00 235 95 7 50 468 00 555 00 15 2,284 54 41 50 51 69 25 73 25 706 45 00 66 4,805 85 890 84 00 140 00 00 66 830 55 00 1,029 55 7,016 07? 140,375 96 21,536 62 7,575 71 12,626 12 Stationary, printing1, and postage. $105 839 111 174 47 904 236 1,022 39 530 938 453 275 690 388 257 Balance in favor ofthe officers in each district. 65 $649 19 $1,368 57£ 5,485 99k 14,921 26 1,116 76 3,090 00 1,673 46 2,347 43 452 62 1,001 99 4,005 24 7,331 1,503 50 1,874 39 02 8,755 42 13,747 863 339 85? 1,421 69 3,969 14 8,640 56 9,185 07 16,414 91 2,101 75 3,644 2l£ 848 54£ 1,452 46 3,490 42 9,016 3,685 33 4,549 04 63£ 257 631 2,050 7,016 0 7 ! 48,754 5 2 ! 91,638 2 7 ! By adding the several columns of emoluments together, they will produce a total of But by the supervisors* returns, the total amount is only - - $140,421 80 140,375 96 Making a difference of • $45 84 This difference arises from tlie office ofthe inspector of the 2d survey of South Carolina being some time vacant, by reason of which, the supervisor charges the United States with less for clerk hire than is allowed by law. In like manner the several columns of expenditures being added together, will produce an aggregateamountof . - 48,754 52£ "Which, being deducted from $140,375 96, the amount of emoluments, would leave a balance due to the officers, of 91,621 43J But, by the supervisors' returns, the balance in favor of tlie officers amounts to ~ . , " " 91,638 37$ This difference is occasioned by the expenditures of one of the officers in the district exceeding his emoluments by $16 84. W I L L I A M M I L L E R , Jr. Commisssioner ofthe Revenue. TREASURY DEPARTMENT, Revenue Office, December 16th, 1800. 13| 86! 92 79 06§ 95 27 791 21j 44 69 15! 71 69 43 15 I N T E R N A L REVENUES., J800.] 683 B. Jl Statement of the duties upon domestic distilled Spirits and Stills, during the year ending on the 31s/ Dec. 1799. 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. IK WHAT DirriUCT. 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, - - $1,007 70 110,265 10h 32,815 665 2,257 77 94 67i 3,161 33 839 83 - 1,610 59 160 13 76 3 5 | - . . . . 28 01 5,263 79 Total, $157,580 95 Amount of duties* Total amount of duarising on stills in ties arising and paythe country, and on able in each district. stills in cities, towns, and villages, under 400 gallons capacity, employed in distilling- domestic materials. $2,752 16 7,220 884 4,345 6,450 99,576 2,517 31,369 104,458 27,732 9,959 34,728 13,599 3,465 505 3246 04 74 50| iH 79 62£ 22 48 02 24 35 06£ $349,071 555 $1,007 113,017 32,831 9,478 974 7,507 6,450 100,416 2,517 32,980 104,618 27,808 9,959 34,756 18,863 3,405 70 6l£ 985 23 71i 07 50£ 02£ 79 ^li 35 83£ 02 25 14 06£ $506,652 505 TREASURY DEPARTMENT. Revenue Office, December 16, 1800. W I L L I A M M I L L E R , Jr. Commissioner of the Revenue. B—Continued. Jl statement ofthe duties upon Sugar refined, during the year ending upon the 31st December, 1799. Quantities of sugar Gross amount of du- Discount allowed for Amount of duty payties. prompt payment at removed. able in each dis6 per cent. trict. IK WHAT DISTRICT. In pounds, N e w Hampshire. Massachusetts, Rhode Island, Connecticut. Vermont. N e w York, N e w Jersey^ Pennsylvania, Delaware. Maryland, Virginia. Ohio: Tennessee. North CarolinaSouth Carolina. Georgia. 230,153 3 87,861 2 - 1,083,804 4 Total, Dolls* Cts. Dolls. Cts. 4,603 -06! 1,757 2 0 ' 103 8 3 | 21,670 06 830,298 6 16,60j5 ;92 : 589,727 8 11,794 55 2,821,844 7 $56,436 7 9 | 1,031 37 Dolls. Cts. % 4,499 ~22f I,757 20 20,644 69 16,605 921' 29 16 $1,164 36£ II,765 39 $55,272 42f TREASURY DEPARTMENT, Revenue Office, December 16th, 1800. W I L L I A M M I L L E R , Commissioner qf the Revenue. 634 FINANCE. [1798. B.—Continued. A Statement of the duties upon Licences granted to retailers qf Wines and Foreign Distilled Spirits, during the year ending upon the 31 st December, 1799. IN WHAT DISTRICT. Wine. New Hampshire, Massachusetts, Rhode Island, Connecticut, Vermont, New York, NewJersey? * Pennsylvania, Delaware, Maryland, Virginia, Ohio, Tennessee, North Carolina, South Carolina, Georgia, Total, Spirits. Amount of dutypayable in each district. Ill 507 32 296 42 826 189 504 50 292 388 14 15 99 78 98 543 2,270 254 994 269 1,826 340 727 128 548 885 18 13 452 276 204 $3,270 13,885 1,430 6,450 1,555 13,260 2,645 6,155 890 4,200 6,365 154 16 140 2,755 1,770 1,510 3,541 9,747 $66,434 16 TREASURY DEPARTMENT, Revenue Office, December 16, 1800. W I L L I A M M I L L E R , Jr. Commissioner qf the Revenue. B—Continued. A Statement of the duties upon Sales at Auction, during the year ending upon the Zlst December, 1799. IK WHAT DISTRICT. Amount of purchase money, at £ per cent* $22,289 166,304 3,047 23,791 New Hampshire, Massachusetts, Rhode Island, Connecticut, Vermont. New York, New Jersey, Pennsylvania, Delaware, Maryland, Virginia, Ohio, Tennessee. North Carolina, • South^ Carolina, Georgia, Total, 40 50 00 69 Amount of purchase money, at £ per cent. $7,549 1,467,427 36,239 14,339 75 60| 12 83I Gross amount Auction'rs? com- Amount of duty of duties. mission thereon, payable in each at 1 per cent. district. $93 51I 7,752 73 188 77 131 17 85| $77 13 1 85 1 28| $92 65£ 7,675 60£ 186 92 129 885 412,640 85 7,622 46 142,617 35 2,984 95 321,214 84 102,187 10 2,178,300 40 8,978 04 1,234,289 19 3,925 69I 2,213,200 03 907,624 33 2,461 97H 11,922,72 71 22£ 6,627 93 27 10£ 11,868 89 4,795 82 13 30| 118 78 68| 75 17 26£ 118 58 47 48 13 11,803 94 70 54 6,552 76 26 83 11,750 31 4,748 34 13 17| 3,112 97 43,590 67 2,095 00 46,713 81I 471,624 46 80,245 72J 241 73J 2,467 02 406 48 2 33£ 24 27 4 03| 239 40 2,442 75 402 44£ $1,253,498 78 $8,672,919 97 $46,608 4L£ $472 85I $46,135 55 TREASURY DEPARTMENT, Revenue Office, December 16, 1800. W I L L I A M M I L L E R , Jr. Commissioner of the Revenue. B—Continued. A statement of the Duties upon Carriage, for the eonveymee qf persons, during the year ending upon the 31 a December, 1793. Amount of duty payable in each * district. }i III a s*g Post Chariots. Coaches, at IN WHAT III8TRICT. o U ^ OT i( ' '3 ! t1 TI o Pu ; ... 1 9 New Hampshire, Massachusetts, Rhode Island, Connecticut, Vermont, New York, New Jersey;, Pennsylvania, Delaware, Maryland, 4 Virginia, Ohio. .Tennessee, North Carolina, South Carolina, Georgia, _ 5 40 6 $ 1 1 61 3 36 5 101 313 5 1 _ 28 1 22 n 10 13 1 ,1 40 Total, dollars. 128 _ „ - 1 3 IQ 1 40 15 7 1 i 12 _ 3 76 2 18 3 2 I 48 1 T 107 15 125 35 _ 1 27 " 11 32 5 636 31 co •M H P* 2 25 - i I 44 39 7 99 | 535* ja fi 3 rq U C O O £ _ O «4) O t; £ O t? P a T§ & P.S £ O f* « 11 23 10 4 15 2 14 5 113 15 56 93 13 166 1G 123 273 69 27 140 10 53 103 77 '83 147 42 105 233 I 521 48 3,775 4 351 890 56 29 114 75 4 118 420 2 10 1,066 3 « 744 352 1,064 6 352 11 2 46 60 2J5 1 8 19 17 12 1 4 47 60 6 480 897 7,809 2,526 877 27 2 o a •>a o§ •a o 4 163 51 o a en fa <u 0) & JQ 3-0 g 2 H * H b o C3 'C rr&H £ 61,864 50 13,757 25 1,412 25 4,429 66 186 49 7,087 83 5,544 15 7,705 66 2,978 27 9,437 24 14,274 40 29 10 12 151 5 55 12' 1 18 154 13 165 20 556 18 1,119 815 118 86 251 1,778 yo 4 3 6 3 27 20 9 1 1,552 888 254 4 13 10 5 64 00 4,534 91 5,022 25 1,183 65£ 525 80 460 7,661 898 $79,482 5L£ 18 138 13 52 4 37 50 34 48 100 3 „ 18 _ 79 628 85 21 9 32 TREASURY DEPARTMENT, REVENUE OFFICE December 16th, 1800. W I L L I A M M I L L E R , Jr. Commissioner ofthe Revenue- B—Continued. A Statement of the duties upon Stamped Vellum, Parchment, and Paper, dunng the year ending upon the 31 si December, 1799. IN WHAT DISTRICT. In the Supervisor's office. 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, * - $2,346 27,795 4,539 3,844 83 45,376 1,219 33,409 1,188 28,318 4,942 53 136 234 9,614 345 Total, By the inspectors of surveys. 75 94. 26 32 06 85 95 88 88 87 38 40 68 23 97 26 1,177 85£ $163,450 69 5,377 81 1,461 70% 502 02' 1,450 90 83 18 430 80 271 35 By the Collectors. 2,133 5,825 1,121 4,282 1,397 6,640 2,347 8,502 519 6,612 12,348 1,537 427 5,571 3,850 3,125 65 21 31 22 24 99 57 16 40 21 52 68 07 51 55 24 66,246 53 Commutation of 1 per cent, received on the dividends of banking institutions. - 1,451 75 385 20 192 88 1,013 40 - 10,491 95 1,579 304 36 76 45 38 - • 675 00 16,189 18 Fines received Gross amount Discounts allowed on purchases Total amount of on instruments accruing1 in each of ten dollars and upwards. discounts. executed pre- district. vious to their being duly By the supervi- By the inspecstamped. sors. tors. 40 120 20 40 00 00 00 00 250 20 180 30 80 80 40 20 70 290 00 00 00 00 00 00 00 00 00 00 1,280 00 4,520 41 36,654 60$ 6,065 77 8,359 42 1,480 30 53,281 24 3-,587 52 53,761 25G 1,834 04 37,092^55 19,126 18 1,714 26 583 75 6,310 54 14,701 87 3,470 50 252,544 21 164 67£ 1,971 75* 336 14 278 97J 3 45 3',234 53 84 10 2,468 95 87 33£ 1,700 62 289 53 3 92| 9 45£ 14 70 410 73 13 12 11,071 99 105 50$ 84 60 29 13 83 65 77 31 83 2 25 337 73£ 164 67£ 2,077 26 336 14 278 974 3 45 3,234 53 84 10 2,553 55 87 33;$ 1,729 75 373 18 4 69£ 9 45J 46 53 412 98 13 12 11,409 72| Fees paid to Nett amount clerks of courts, accruing and &c, for record- payable in each ing certificates district. of admission of counsellors, See, 1 50 50 3 00 2 00 1 00 3 00 U 00 TREASURY DEPARTMENT, Revenue Office, December 16, 1800, W I L L I A M M I L L E R , Jr., Commissioner of the Revenue. 4,354 34,576 5,729 8,080 1,^76 50,043 3,503 51,205 1,745 35,362 18,753 1,709 571 6,264 14,288 3,457 84£ 63 44$ 85 71 42 70£ 70| 80 00 56* 29£ 01 89 38 241,123 48£ INTERNAL J800.] REVENUES., 687 B—Continued. & General Statement of the duties upon domestic distilled Spirits and Stills, refined Sugar, Licences to retailers of Wines and Spirits, Sales at Auction,, Carriages for the conveyance of persons, and stamped Vellum, Parchment, and Paper, during the year ending the 31S* of December, 1799. In what District. New Hampshire, Massachusetts, Rhode Island, Connecticut, Vermont, New York, New Jersey;, Pennsylvania, Delaware, Maryland, Virginia, Ohio, Tennessee, North Carolina, South Carolina, Georgia, Total, Domestic distilled spirits and stills, per statement. $1,007 70 113,017 61 32,831 98f 9,478 23 974 71J 7,507 07 6,450 50k 100,416 02^ 2,517 79 32,980 21| 104,618 35 27,808 831 9,959 02 34,756 25 18,863 14 3,465 06£ 506,652 50| Sugar refined, per statement. Licences to retailers, per statement. $4,499 22| 1,757 20 20,644 69 16,605 92 11,765 39 55,272 42| Sales at Auction, per statement Carriages, per statement. $3,270 00 13,885 00 1,430 00 6,450 00 1,555 00 13,260 00 2,645 00 6,155 00 890 00 4,200 00 6,365 00 154 16 140 00 2,755 00 1,770 00 1,510 00 $92 65J $1,864 50 7,675 601 13,757 25 1,412 25 186 92 129 88£ 4,429 66 186 49 7,087 83 70 54 5,544 15 6,552 76 7,705 66 26 83 2,978 27 11,750 31 9,437 24 4,748 34 14,274 40 13 17$ 64 00 4,534 91 239 40 5,022 25 2,442 75 13183 65J 402 44| 66,434 16 46,135 551 Stamped Vel- Amount paylum, &c. per able in each district statement.^ $4,354 234 34,576 854 5,729 63 8,080 44i 1,476 85 50,043 71 3,503 42 51,205 70| 1,745 70| 35,3.62 80 18,753 00 1,709 56| 571 29£ 6,264 01 14,288 89 3,457 38 $10,589 09 187,411 53f 43,347 98$ 28,568 22 4,193 05£ 110,347 24 18,213 6li 188,641 06k 8,158 59£ 105,495 95£ 148,759 09 29,685 73£ 10,734 3l£ 48,549 57 42,387 03 10,018 54! 79,482 514 241,123 48| 995,100 64 NOTE.—The supervisor ofthe district of Ohio has not been able to complete, in season for this statement, his abstracts of duties ascertained during the last half year of 1799. TREASURY DEPARTMENT, REVENUE OFFICE, December 16th, 1800. W M . MILLER, Jun.Commissioner ofthe Revenue. B—Continued. „ The following sums were received by the Treasurer, on account of the Internal Revenues, during the period for which the foregoing statements are rendered. In thefirstquarter of the year 1799, Second do do Third do do Fourth do do rourui uu uy - - - - - - These sums were received from the following districts: New Hampshire, Massachusetts, Rhode Island, Connecticut, Vermont, New York, New Jersey, Pennsylvania, Delaware, M-yland, - Sraj : Tennessee, North Carolina, South Carolina, Ge0^a' - : - : - - : - TREASURY DEPARTMENT, Revenue Office, December 16, 1800. - - - - - - - ' - : - - - - - • 1 6 5 '1!I 21I > 999 200,512 12 201,441 ^3.$779,136 44 * $11,475 91 153,9/7 30 34,990 00 96 96,475 50 25,020 41 144,737 55 5,753 76 99 654-09 4*ttl £186 43 & T A I ^ 52 9? ° 48 $779,136* 44 W I L L I A M MILLER, Jr., Commissioner qf the Revenue. [1798. FINANCE. 688 6 t h CONGRESS.] NO. 155. VALUATION OF L A N D S AND [2D SESSION. DWELLING HOUSES. COMMUNICATED TO THE HOUSE OF REPRESENTATIVES, DECEMBER 30, 1800. Mr. GRISWOLD made the following report: The Committee of Ways and Means, who were instructed to inquire into the expediency of repealing the 6 4 Act to provide for the valuation of lands and dwelling houses, and the enumeration of slaves, within the United States," report— * That the valuation of lands and dwelling houses has not yet been completed in all the States^ and, to repeal the law before that object is accomplished, would, in its effect, defeat the direct tax in those States where the valuation remains incomplete. That one great object contemplated at the time of passing the law, and which, it is presumed, still exists, was to organize a system for laying direct taxes, to which the Legislature might resort if the exigencies of the Government should require more revenue than could conveniently be drawn from indirect taxes5 ana to relinquish this object, * after the expense of accomplishing it has been incurred, might be a proof of instability, but not of wisdom. That the expense of procuring the distribution and transfer of real estates, to be recorded in the surveyor's office, incurred by; individuals, is, in the opinion of the committee, an object of little importance when opposed to the advantages arising from a public record of titles, and the more important advantages which the Government will derive from the system, if any event should render a direct tax necessary. Although it is to be hoped that no further direct taxes will become necessary, yet, as it is impossible to pronounce, with certainty, that this will not be the case, the committee believe tha.t it is highly expedient to pursue a system, which, in cases of emergency^ may be used to draw into the treasury, with certainty ana expedition, any reasonable sums which the public necessities may require. The committee are therefore of opinion, that it is not expedient to repeal the act providing for the valuation of lands and dwelling houses, and the enumeration of slaves within the United States. 6th CONGRESS.] NO. 156. [ 2 d SESSION. M I N T . COMMUNICATED TO CONGRESS, JANUARY 21, 1801. Gentlemen of the Senate, and Gentlemen of the House of Representatives: I have received from Elias Boudinot^Esq., Director of the Mint of the United States, a report, of the second of January instant, representing the state Of it, together with an abstract of the coins struck at the mint, from the first of January to the thirty-first of December? 1800; an abstract of the expenditures of the mint, from the first of January to the thirty-first of December, 1800, inclusive? a statement of gain on copper coined at the mint from the first of January to the thirty-first of December, 1800, inclusive; and a certificate from Joseph Richardson, assayer of the mint, ascertaining the value of Spanish milled doubloons, in proportion Jo the gold coins of the United States, to be no more than 84 cents and parts of a cent, for one pennyweight or 28 grains and f £ f f f parts of a grain to one dollar. These papers L transmit to Congress for their consideration. JOHN UNITED STATES, January 17,1801. ADAMS. To the President of the % United States. M I N T OF THE UNITED STATES, January 2, 1801. The Director of the Mint respectfully informs the President that the enclosed abstract of the coin issued from the mint of the United States, and struck since the 31st of December last, shows the amount to be three hundred, and seventeen thousand seven hundred and sixty dollars, in gold coins; two hundred and twenty-four thousand two hundred and ninety-six dollars, in silver coins; and twenty-nine thousand two hundred and seventy-nine dollars and forty cents, in copper cents and half cents; making up, in the whole, the quantity of five hundred and seventyone thousand three hundred and thirty-five dollars and forty cents. For the information of Government, the Director thinks it expedient to enclose a statement of the expenses and profits of the mint for the year past, which, from a number of concurring circumstances, has been full as expensive as may hereafter be expected, extraordinary supplies or repairs excepted. The Director has a peculiar satisfaction in informing the President that there has been received from the test bottoms and ashes, accumulated before his administration of the mint, four hundred and twenty-eight dollars and forty-seven center which repays so much of the nine hundred and seventy-four dollars, heretofore allowed by Congress, as a deficiency in the former account of bullion, and that there is still a quantity of ashes remaining to be cleansed and refined. The cents issued from the mint, amounting, now, to the sum of seventy-nine thousand three hundred and ninety dollars and eighty-two cents, the proclamation required by law ought to be issued, by which all other copper coin will be put out of circulation. The lateact of Congress, directing the mint to remain at Philadelphia, will expire in March next; some further legal provision will be necessary for its continuance here, or removal to the seat of Government. # At all events, it will be necessary to provide some other mode of assaying the reserved pieces, set apart by direction of the act of Congress of the 2d of April, 1792, and required by that act to be done once in eveiy year, under the inspection of the Chief Justice, the Secretary and Comptroller of the Treasury, Secretary for the Department of State, and the Attorney General, who are required to attend at the mint, for that purpose. As it will be impracticable for those officers to leave the seat of Government, to comply with this part of the law, and the year will expire on the second