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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