The full text on this page is automatically extracted from the file linked above and may contain errors and inconsistencies.
38TH CONGRESS,
2d Session:
) .HOUSE OF REPEESENTATIVES.
J
f Ex. Doc.
( No. 3.
REPORT
SECRETAEY OF THE TREASUEY
ON T H E
THE FINANCES,
STATE OF
FOR
TUB
YEAR
18G4.
WASHINGTON:
GOVERNMENT
PRINTING
1 8 6 4.
OFFICE.
FINANCE REPORT.
LETTER
FROM
THE SECRETAEY OF TKE TREASURY,
TRANSMITTING
His annual report qf the f nances f o r the year 1864.
)ECEMBER 6, 1864.—Referred to the Committeie of Ways and Means and ordered to be
printed.
TREASURY DEPARTMENT, December 6,
1864.
•SIR : I have the honor to transmit to the House of Representatives the annual
-eport of the Secretary of the Treasury, as required by law.
With great respect,
W. P . F E S S E N D E N ,
Secretary of the Treasury.
Hon.
SCHUYLER COLFAX,
Spteaker of the House of Representatives.
•Mk
INDEX TO REPORT ON THE FINANCES.
Page.
?he Secretary's report
•
1
(tatement No. 1. Receipts and expenditiues for the fiscal year ending June 30, 1864
31
(tatement No. 2. Receipts and expenditures as estimated for the fiscal year ending
June 30, 1866
32
statement No. 3. Duties, revenues, and public expenditures during the fiscal year
ending June 30, 1864, agreeably to Avarrants issued, exclusiA^e of trust funds..
33
Uatement No. 4. Receipts and expenditures for the quarter ending September 30, 1864,
exclusive of trust funds
.,
. 39
Statement No. 5. The indebtedness of the United States i
40
statement A. Report of the Comptroller of the Curreucy
46
jtatenient B. Report of the Commissioner of Internal Revenue
56
statement C. Report of the Treasurer
73
statement D. Report of the Register
79
statement E. Report of the Solicitor
83
statement F . Report of the First Comptroller
92
statement G. Report of the Second .Comptroller
94
statement H. Report of' the First Auditor
96
statement I. Report of the Second Auditor
97
Statement J. Report of the Third Auditor
100
Statement K. Report of the Fourth Auditor
105
Statement L. Report of the Fifth Auditor
Ill
Statement M. Report of the Sixth Auditor
134
Statement N. Report of the Commissioner of Customs
136
Statement 0 . Report of the Supervising Architect
152
Statement P. Report of the Light-House Board
163
Statement Q. Report of the Superintendent of the Coast Survey
174
Statement R. Report of the Supervising Inspector of Steamboats
177
Statement S. The Mineral Lands and Mines of the United States
180
Statement T. Revenue from Mineral Lands
191,
Statement U. Report of the Director of the Mint
210
Statement No. 6. Gold, silver, and copper coinage at the mint of the United States
in the several years from its establisment in 1792, and the coinage at the branch
mints and the New York assay office from their organization to June 30, 1864.
233
Statement No. 7. Amount pf the pubhc debt on the first day of January in each of .
the years from 1791 to 1842 inclusive, and at various dates in subsequent years
to J u l y l , 18642.36
Statement No. 8. Revenue collected from the beginning of the government to June
30,1864, under the several heads of customs, internal revenue, direct tax, postage,
public lands, and miscellaneous sources, Avith thereceipts from loans and treasury
notes, and the total receipts
238
Statement No. 9. Expenditures from the beginning of the government to June 30,
1864, under the several heads of civil list, foreign intercourse, Navy Department,
War Department, pensions, Indian department,^and miscellaneous, with the in.
'
terest and principa,! of the public debt, and total expenditures
240
iv
INDEX.
Pag
Statement No. 10. Gross value of the exports and imports from the beginning of the
government to June 30, 1864
'. ^
,. Statement No. 11. Exports and imports of coin and bullion from 1821 to 1864 inclusive;
also the excess ,of imports and exports during the same years
Statement No. 12. Foreign merchandise imported, exported, aud consumed annually
from 1821 to 1864 ; Avith the population and rate of consumption ^er cajnta calculated for each year
....'..-...
-....;..•
.,.
.Statement No. 13. Value of domestic produce and foreign merchandise, exclusive of
specie, exported annually from 1821 to 1864
'.
.'...,
Statement No. J4. Export of staple products, breadstuffs, provisions, oils, and animal
products for five years
^
.--.
Statement No. 15. Value of leading articles of manufacture exported from 1847 to 1864.
Statement No. 16. Araount of the tonnage of the United States annually from 1789 to
1864, inclusive; also the registered and eni'olled and licensed tonnage emploj-ed in steam navigation each year
:Statement No. 17. Receipts and expenditures of the marine hospital fund for the relief
of sick and disabled seamen in the ports of the United State's, for the fiscal year
ending June 30, 1864
,
Statement No. 18. Amount expended at each custom-house in the United States during
, the fiscal year ending June 30, 1864..
;.......'
Statement No. 19. Number of persons employed in each district of the' United States
for the collection of customs during the fiscal year ending June 30, 1864, with
_th(3ir occupation and compensation...
'
'
Statement No. 20. General results of all receipts and disposal of mercliandise .Avithin
• the United States during the fiscal year ending June 30, 1864
Stateriient No. 21. Liabilities of the United States to various Indian tribes under stipulations of treaties, &c
:
'
Statement No. 22. Stocks held in trust by the United States for the Chickasaw national
fund and the Smithsonian Institution ...'
.•............:-.
Statement No. 23. Rules and regulations concerning commercial intercourse Avith and
in States and parts of States declared in insurrection, and the collection and disposition of captured and abandoned property &c
Statement No. 24. General regulations for the purchase of prodticts of the insurrectionary States on government account
1.......
2^
24
'
24
24
24
24
25
25
25
26
^7
28
^29
29^
34
EEPORT
SECRETARY OF THE TREASURY.
TREASURY DEPARTMENT,
December 6, 1864.
In presenting to Congress his annual report on the state of the finances,
in obedience to the requirements of law, the Secretary of the Treasury feels
that, while there is no occasion to distrust the ability of the people of the
United States to bear the great and increasing burdens imposed upon them by
the arduous and prolonged struggle for national existence in which they are
engaged, there is, nevertheless, much in the financial condition of the government which requires careful arid anxious consideration. Among the serious
duties devolved upon him, the Secretary recognizes a full and clear exposition of
that condition as first in importance, in order that the wisdom of Congress may
provide a remedy for existing evils, and guard against the recurrence of similar
evils in the future.
The Secretary's assumption of ofifice was so nearly coincident with the commencement of the present fiscal year, that he would be naturally impelled to=
begin by stating the exact condition of the Treasury upon that day. Before
proceeding to do so, however, a brief review of the financial measures adopted
since the outbreak of the rebellion, and of their operation and effect, may notbe
without value in endeavoring to arrive at just conclusions with regard to the
future.
On the fourth day of March, A. D. 1861, the national debt was, comparatively
so inconsiderable as hardly to deserve the name. Accustomed to a degree of
prosperity before unexampled in the history of nations, the people of the United
States had grown rich and powerful, Avithoutbeing conscious of national burdens,
and equally unconscious of their own vast and increasing ability to sustain a
weight which, could it have been anticipated, might have seemed altogether beyond their strength. Unaccustomed, for a long course of years, to great national
efforts, it was fortunate that their power of endurance should be tested only by
degrees, as the struggle which Providence had prepared for them developed its
vast proport;ions, and the necessity of great and long-continued efPort became
apparent. Had it been then foreseen that, what was believed to be a contest for
months was to be continued for years, and that hundreds of millions of public
2
REPORT ON THE FINANCES.
debt would be swollen into thousands of millions before the closeof that contest,
it may well be doubted whether, ignorant as they were of their own immense
resources, the people might not have shrunk appalled from an undertaking-which
contemplated sacrifices so far exceeding all former experience.
In his first report to Congress, made on the fourth day of July, 1861, my
predecessor estimated the whole amount required for the service of the fiscal
year ending June 30, 1862, at $318,519,581 87. To meet this anticipcated expenditure, Congress, by an act approved J u l y 17, 1861, authorized a loan of
$270,000,000, which, with the ordinary revenues, was considered an aniple provision for the exigencies of the year. By an act approved August 5,1861, Congress further authorized a direct tax of twenty millions, and a tax of three per
centum on the excess of all incomes over eight hundred dollars per annum. I t
was not anticipated, however, that any revenue, derived from these last mentioned sources, would be available within the year.
Experience proved that the estimate of the Secretary, though founded on
what seemed to be reliable data, was altogether inadequate; and in his report
• of December 9, 1861, he was compelled to ask Congress to provide for a prob.able deficiency of $213,904,427 62. In the same report he estimated the exipenditures of the fiscal year commencing, on the first day bf July, 1862, at
4475,331,245 51.
On the 30th of December, 1861, and soon afterwards, most of the State bants
;.-auspi3nded specie payments.
In view of this condition of affairs, and of the large appropriations called for
;.to meet the public wants, Congress passed various laws, which need only be alJuded to. It had become manifest that, while much the largest portion of the
amount required must be provided by loans in some form, resort must be had
to a wider and more stringent taxation, in order to preserve the credit of the gov• ernment. Accordingly, the act of J u l y 1,1862, called the internal revenue law^
•was passed, providing for a levy of duties on various domestic manufactures,
snipon trades and occupations, and also providing a system of stamp, income, and
^other duties. This important measure, it-was hoped, would, in connexion with
the duties on imports, and the sums derivejd from other sources, furnish such a
proportion of the revenue needed as would place the national credit upon a stable foundation, through the evidence thus afforded of a readiness to impose on
the present a reasonable share of public burdens, leaving to the future no more
than, in justice, it ought to bear. If these hopes were not realized, the disappointment was, p^erhaps, imputable, in a great degree, to the facts that the sys^
tem adopted was one to which the people had not been accustomed, that the
machinery was complicated, the ofiicers who were to execute it inexperienced,
and that sufificient allowance was not made for the important element of time,
which alone can give to any such system the requisite efiSciency.
With a like view to increase the revenue, and to sustain our own industry
under the burden imposed b y t h e internal revenue law. Congress, by an act
approved July 14, 1862, largely increased the duties on imports. It was justly
believed that these measures could hardly fail to inspire confidence in the ability
REPORT ON THE FINANCES.
3
and purpose of the nation to meet all its obligations in the present and the
future.
'
.: The necessities of the treasury were, however, immediate. T i raise money
in large amounts by taxation, and even b y loans, requires more time than can.
always be afforded with large armies in the field and great navies afloat. The
demands of war are.imperative, and cannot await the slow process of financial
negotiations. To meet a deinand thus urgent. Congress, by acts of .February 25
and July 11, 1862, saw fit to authorize the emission of United States notes^to
the amount, including sixty millions of treasury notes previously, authorized,
which were to be redeemed and cancelled, of three hundred millions of dollars,
as a substitute for coin, declaring them a legal tender for debt:s, public and private, and clothing them with all the requisites of currency. These notes were
copvertible, at the will of the holder, into bonds of the United States, paying
interest at six per centum, semi-annually, in coin, to secure which the revenue
from customs, also payable in coin, was specifically pledged. The same act of
February 25, 1862, authorized the issue of bonds to the amount of five hundred
millions, increased subsequently to five hundred and eleven millions, redeemable
after five years and payable in twenty years from date.
Notwithstanding the ample provision supposed to be made by Congress for
the expenditures of the fiscal year ending on the 30th of June, 1863, the report
of the Secretary, submitted on the 4th of December, 1862, showed a deficiency
for the current year of ^276_j912,517 66; while the estimated amount of expenditures over receipts from ordinary sources for the succeeding year was
$622,388,186 56. To provide for the aggregate of these amounts. Congress, .by
an act approved March 3, 1863, authorized a loan of three hundred millions for
the then current, and of six hundred millions for the then next, fiscal year. By
the second section of the same act the Secretary was authorized to issue, as a
part of said loan, four hundred millions in amount of treasury notes, bearing interest at a rate not exceeding six per centum per annum, payable in lawful
money, which notes, payable at periods expressed on'their face, might be made
a legal tender at their face value. By the tliird section, one hundred and fifty
millions in amount of United States notes, of a like character with those previously issued under the provisions of former acts, were authorized as a part of
said loan.
It will be seen that, by the several acts of Congress referred to, government
paper, as a substitute for coin, under the respective designations of United States
notes and treasury notes, might be issued to the amount of eight hundred and
fifty millions of dollars, viz: United States notes, not bearing interest, to the
amount of four hundred and fifl:y millions, but of which fifty millions were to
be held in reserve for the redemption of temporary deposits, and to be replaced
as soon as possible, thus leaving, the whole amount intended for circulation but
four hundred millions; and four hundred millions bf treasury notes, bearing
interest, and which it was hoped and believed w^ould not remain in circulation, as they could be made a legal tender only for their face value, without
interest.
,
4
REPORT ON THE FINANCES.
In the preceding enumeration of the several acts passed by Congress with a^
view to provide the large means required to meet annual expenditures to a period
including the fiscal year 1864, no reference has been made to several auxiliary
measures, designed to meet the exigencies of the hour, but neither enlarging nor
diminishing the amount required, and serving no other purpose than a mere ^
temporary resource. Qf such was the act of March 1, 1862, authorizing the
issue of certificates of indebtedness, payable one year or less after date, with six
p ^ ' cent, interest, and the several acts ^authorizing the Secretary to receive
deposits at the treasury for a period not less than thirty days, to be repaid at
ten days' notice. Of a somewhat similar character, from its necessarily limited
amount, is the fractional currency authorized by the fourth section of the act of
March 3, 1863.
The object of the Secretary in calling attention to these various acts of Con
gress in connexion with the estimates of his predecessor is to show—
Eirst. The utter impossibility, in times hke the present, of ascertaining
with any degree of certainty prospective demands upon the treasury. Estimates, apparently, on the most liberal scale may be, as they have been, found
inadequate. Hence arise large deficiencies, occasioned by an unexpected increase
of military force in the first place, and upon a rise of prices for material invariably consequent upon military operations conducted upon a gigantic scale, even
if the currency could be maintained in a sound and natural condition.
Second. The difficulty of fixing upon any policy not subject to the contingencies of the hour. It is, in the Secretary's judgment, not only difficult but
impossible to apply fixed rules to a condition of affairs constantly changing, or
• to meet contingencies which no human wisdom can foresee by a steady application of general'laws, especially in a government, and with a people, where public
opinion is the controlling element, and that opinion is not under the direction of
those who may happen to administer public affairs. Accordingly it has been
seen that the attempt to conduct financial operations, on so immense a scale,
upon a strict specie basis soon proved impracticable.
Resort to some other species of currency of a national character became unavoidable, as was unansAverably demonstrated by my predecessor in his report
of December, 1862. Fraught with danger as government paper has almost iu. variably proved, there was, under the circumstances, no other resource. Of
course, the danger increases with enlarged deniands upon the treasury, growing
out of increased expenditures, a rise of prices occasioned by an increase of taxation on articles of consumption, the withdrawal of labor from productive pursuits, accompanied by an aggravated demand for products and material, incident
to a state of war. The problem to be solved is how to mitigate the evil, if it
cannot be wholly avoided. If loans can be negotiated at reasonable'rates, and
the treasury can be thus kept in a condition to meet current demands, it is not
difficult to restrain the circulation of government pamper within safe limits. But
this, not always certain in a time pf peace, though with abundant resources it
REPORT ON THE FINANCES.
5
always should be, is often impossible when war upon a large scale, and long
continued, has created distrust. Hence it has followed that, under the acts referred to, our bonds have assumed various forms, to suit what was supposed to
be the choice of lenders. Our notes have shown a similar diversity of character,
while it has been found impossible to avoid the necessity of using them to an
extent which could not but aggravate the troubles incident to the necessities of
. our condition.
. ,
Yet, though forced to resort to the issue of paper for the time, the idea of a
specie basis was not lost sight of, as the payment of interest on long loans
in coin was amply secured. And though, in several of the acts authorizing the
issue of bonds at long periods, payment of the principal at maturity in coin is
not specifically provided, the omission, it is believed, was accidental, as there
could have been no intention to make a distinction betAveen the different classes
of securities in this regard. It is respectfully recommended to remove all doubt
upon this point by proper legislation.
Although the wisdom of thus securing the payment of interest on bonds iij
coin has been questioned, and the pledge of the receipts from customs, to be
collected in coin for that purpose, has perhaps facilitated the operations of those
disposed to enhance the price of gold for speculative purposes, the Secretary is
of the opinion that these measures were not only wise, but necessary at the
time, and greatly aided in sustaining public credit.
The expenditures for the preceding fiscal year so slightly exceeded the estimates of the department, that at the last session of Congress it was not considered necessary to increase the amount authorized to be borrowed by existing
laws. Experience had shown, however, that some changes of form were advisable. By an act approved March 3, 1864, authority was given to the Secretary to issue bonds to the amount of two hundred millions in lieu of so much of
the loan authorized by act of March 3, 1863, redeemable after any period not
less than five years, and payable not more than forty years from date. At a
subsequent period of the session, June 30, 1864, the authority conferred by the
first section of the act of March 3, 1863, was repealed, except so far as it
affected an amount of seventy-five millions then advertised, and power was
given to borrow four hundred millions of dollars on bonds redeemable after five
years, and payable not more than forty years from date. By the second section of the same act authority was conferred to issue, in lieu of the same amount
of bonds, two hundred millions iri treasury notes, which might be made a legal
tender at their face value, bearing interest at a rate not exceeding seven and
three-tenths per centum, payable in lawful money, and convertible, at the pleasure of the Secretary, into bonds issued under the authority of said act. The
Secretary was further empowered to substitute for treasury notes issued under
former acts an equal amount of notes such as were therein authorized.
A table is appended to this report, showing the amounts issued under the
several acts hereinbefore referred to, to the beginning of the present fiscal year,
from which it appears that, by the laws in force on that day, the Secretary had
6
REPORT ON THE FINANCES.
authority tb borrow, on the credit b-f the United States, the amounts following,
viz:
1. Underthe actof March 3,1863, so much of seventyfive millions, advertised previously to June 30, 1864, as
had not been awarded to bidders
.. - - -. $32, 459, 700 00
2. Under the act of March 3, 1864, so much as had not
been subscribed for, and paid into the treasury, v i z : . . . . .
127, 603, 520 00
3. Under the act of June 30,1864.
-,..
400, 000, 000 00
4. Amount of treasury notes issued under former acts,
•which had been redeemed and cancelled, and wliich the
Secretary was authorized to replace by notes issued under
•;
the act of June 30, 1864
62,191, 400 00
Total available resources under laws authorizing l o a n s . . :
To this may be added the actual balarice in the Treasury, July 1, 1864
.'...
Total........
.....
$622, 284, 625 00
18,842,588 71
641,127,213 71
A statement of the receipts and expenditures, estimated and actual, for the
year ending June 30, 1864, will show how this balance in the treasury is
obtained, and the increase of the public debt during the year, viz:
RECEIPTS.
'.
.From customs
Lands...
Miscellaneous
Direct tax.
Internal revenue
Estimated.
$72,562,018 42
'
436,182 09
5,641,542.04
' 000 00
77, 599, 713 59
Actual.
$102, 316, 152
588,333
47, 511, 448
475, 648
. 109, 741, 134
99
29
10
96
10
Total.....^..
156,239,456 14 *
Add balance, July 1, 1 8 6 3 . . . . . . . . . . • ' 5, 329, 044 21
260, 632, 717 44
5, 329, 044.21
Aggregate....
Estimated receipts from l o a n s . . . . . .
161,.568,.500 35
594, 000, 000 00
265,961,761 65
618, 114, 884 92
755,568,500 35
884,076,646 57
EXPENDITURES.
For civil service.
Pensions and Indians
War Department . . .
Navy Department
Interest on debt
'
.........
.......
Estimated.
$34, 267, 811
7, 840, 314
885, 479, 511
112, 079, 186
59,165, 136
52
81
11
60
38
. $1,099,731,9,60 42
Actual.
$27, 505, 599
7,517,930
690, 791, 842
85,733,292
53, 685, 421
46
97
97
77
69
$86.5,234,087 86
REPORT ON THE FINANCES.
Brought forward
$1, 099, 731, 960 42
Deduct estimated balancesundraAvn 350, 000, 000 00
749,731,960 42
Estimated b a l a n c e . . . . . .
5,836,539 83
From actual receipts from loans
Deduct balance on hand July 1,1864
.......->
.......
I t shows amount received frbm loans applied to service of
year ending June 30, 1864
The statement may be more intelligible in anotherform,
, as follows:,
Actual expenditures for fiscal year
.
Deduct receipts from ordinary sources, and balance from
preceding y e a r . .
$18,842,558 71
618,114, 884 92
$18, 842, 558 71
$599, 272, 326 21
$865, 234, 087 86
265,961,761 65
Balance .provided from loans applied to service of y e a r . . .
$599, 272, 326 21
The amount derived frona loans, specifically stated, is
as follows,' viz :
From fractional currency, exceeding amount redeemed...
2, 702, 421 25
5.20 bonds, act of February 25, 1862
. ' . . . , 321,557,283 41
6 per cent, bonds, act July 17, 1861
30, 565, 875 45
10.40 bonds, act March 3, 1864
73, 337, .600 00
. Twenty years 6 per cents., act March 3, 1863
42, 141, 771 05
United States notes, act February 25, 1862
43, 859, 821 46
One year 5 per cent, notes, act March 3 , 1 8 6 3 . . .
...
44, 520, 000 00
Two years' 5 per cent, notes, act March 3,1863
152, 864, 800 00
Three years' 6 per cent, compound interest notes
15, 000, 000 00
Certificates of indebtedness exceeding amount redeemed..
4,098,758 35
Whole a m o u n t . , , . , , . . . . . . . .
..............
Of which amount there was applied to repa3''ment of public
debt
. . . - - r.
$730, 642, 410 97
Which deducted, it leaves applicable to expenditures—.
Deduct balance July 1, 1 8 6 4 . . . . . . . . .
$618, 114, 884 92
18,842,558 71
Balance applied to service of the year
$599, 272, 326 21
112, 527, 526 05
The public debt, as stated by my predecessor, iri his re. port of December 10, 1863, w a s . . .
. . . . . . . . . . . $1, 098, 793, 181 ,37"
To this should be added amount paid into the treasury
previous to July 1, 1863, for which evidences of debt
were subsequently issued...,
23, 782, 423 20
Amount of debt July 1, 1863
$1,122, 575, 604 57
8
REPORT ON THE FINANCES.
B r o u g h t f o r w a r d . : . . : . . . : . . . . . . . . . ; . . . . . . . . . $1,122,575,604 57
Add ^amount of loans applied to actual expenditures as
above, and balance in the treasury July 1, 1 8 6 4 . . . . . .^
618, 114, 884 92
I t gives amount of public debt J u l y 1, 1864
,
1, 740, 690, 489 49
The very large comparative receipts from miscellaneous sources require explanation. They are accounted for as follows, viz :
From captured and abandoned property...,.,..Premium on gold shipped frona San Francisco to London.
Sales of prizes and due to captors. ^ . . . ,
Internal and coastwise intercourse fees
Premium on sales of gold coin
•.-.
^...
Commutation money
All other sources
Total
.'
.'..'
$2, 146, 715
2, 799, 920
4, 088, 111
5, 809, 287
16, 498, 975
12, 451, 896
3, 716, 542
'
09
64
42
20
49
15
11
$47, 511, 448 10
The Secretary is of the opinion that not over twenty-five millions can be safely
calculated upon as likely to accrue from similar sources during the current year.
The item of ** premium on gold shipped from San Francisco to London,'*
may also require further explanation. In March, 1863, it became necessary to
transmit a considerable amount of funds to London, for a special purpose, for
which an appropriation had been made by Congress, and it was thought advis^
able to deposit a certain amount of our securities with an eminent London
banker, against which bills iriight be drawn. Five-twenty bonds, to the
amount of ten millions, were, accordingly, placed in the hands of two distinguished citizens, to whose care the negotiation was committed. The negotiation failed, and six of the ten millions were returned to the treasury and
disposed of It was thought'advisable that the amount of four millions should
remain, and that exchange should be drawn against it, and the bonds disposed
of abroad, if a favorable market should be found. It appears, however, that
very nearly this amount of issue is in excess of the ^ve hundred and eleven
millions authorized by existing laws, $510,756,900 having been disposed .o,f.
T h e act of June 30, 1864, authorizes the Secretary to dispose of "any bonds
known as five-twenties remaining unsold." It is at least questionable whether
b y this clause power is conferred to dispose of an amount beyond that fixed
by existing laws. Additional legislation may remove that doubt, should Conr
gross think it advisable, otherwise they may be cancelled.
Exchange having been drawn, it became necessary to provide funds to meet
the bills at maturity, which was accomplished by shipnaents of gold from
California.
The expenditures for the current fiscal year were estimated in the last
report of the Secretary as follows, viz :
: Estimated balance of .former appropriations................. $350, 000, 000 00
For the civil service
",
27, 973, 194 81
REPORT ON THE FINANCES.
For
For
For
For
pensions and Indians
the War Department
the Navy Department,
interest on the public debt
',
9
$9, 631, 304.73
536, 204, 127 77
142, 618, 785 40
85, 387, 677 15
Aggregate
, . . $1, 151,815,089 86
Deducting, as likely to remain unexpended, on the 30th of
June, 1864 . . . . ! . . . .
400, 000, 000 00
Leaving to be provided for. o
And the receipts from ordinary sources were estimated in
the aggregate at
."....'...
Leaving to be provided by loans.
>.....
751, 815, 089 86
206, 836, 539 93
$544, 978, 549 93
This estimate, like all others of a similar character, was necessarily based on
past experience with regard to unexpended balances, and upon estimates from
the diff'erent departments, which, in a time of war, inust be liable to great uncertainty. Additional information enables . me to state the probable expenditures with a nearer approach to accuracy. As corrected by including so much
of the actual balance of former apprbpriations as is liable to be used during the
year, those made at the last session of Congress, the additional amounts called
for to meet probable deficiencies, and reducing the balance of unexpended appropriation at the end of the year, as from anaounts expended during the
first quarter would seem necessary, the estimate is as follows, viz :
^
Actual unexpended balances as above.
$380, 387, 050 23
For the War Department
••/
^25, 945, 741 65
For the Navy ©epartment
110, 047, 459 96
For the civil service.
21, 796, 572 50
For pensions and Indians
6, 590, 089 12
Indefinite appropriations.
9, 152, 007 11
For interest on public debt
'
91, 810, 215 18
Amount......
. . . . . . . . . . . $1^45,729,135
Add public debt matured and maturing during the year,
: viz : Certificates of indebtedness
160, 729, 000
Texas debt
2, 149, 000
Loan of 1 8 4 2 . . . .
. . . . . . . . . . . . . . ....
196, 808
Treasury notes under act of March 2, 1861, and prior,
thereto
278, 511
Total
75
00
00
45
64
: , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , $1, 409, 082, 455 84,'
The amount of certificates outstanding on the first of November, ,1864, was
$238,593,000. This being a much larger amount than the market ought to
-bear, it would not be wise to calculate upon these securities as available for the
10
REPORT ON THE FINANCES.
service of the year, beyond $75,000,000. The available probable resources
for the current year may then be stated as follows :
From customs
From lands
'
Frbm internal revenue.
From miscellaneous sources
From direct tax
From certificates of indebtedness
......
$70, 271, 091 96
642, 185 84
249, 562, 859 92
24, 020, 171 44
16, 079 86
75, 000, 000.00
;
. . .\
$419, 512, 38£^ 02
To this should be added : •
Probable unexpended balances June 30, 1865
Balance of cash J u l y - 1 , 1 8 6 4 . . : . . . . . . . . . . .
350, 000, 00.0 00
18, 842, 55S 71
.....'.
Total resources
$788, 354, 947 73
Which, deducted from expenditures, leaves balance to be
provided by loans
, . , . . . . > . . : . . 620, 727, 508 11
If, however, an additional sum of fifty millions should be .
realized, as pr'oposed by the Commissioner, froin inter:
nal duties, the amount to be raised by loans would be
570, 727, 508 11
From this should be deducted the public debt redeemed...
88, 353, 320 09
Leaving as increase of the public debt at the close of the
"" year
; .
482, 374, 188, 02
Stated in the usual form by taking the actual receipts and expenditures of the
first quarter as a distinct basis of calculation, the result is the same, viz :
••
•
•
.
..
<$»
For the first quarter of the current year, ending September 30, 1864, the actual
receipts, as shown by the books of the treasury, Avere as follows:
From customs
$19, 271, 091 96
From l a n d s . . . . . . . . .
342,185 84
Fromdirect\ax
16,079 86
From interrial revenue
-46,. 562, 859 .92
From miscellaneous sources.
9, 020,171 44
-—r75,212,389 02
Add actual balance in the treasury
, J u l y 1, 1 8 6 4 . . . . . . . . . . . . . .
....
18, 842, 558 71
Eeceipts from all sources excepting loans
$94, 054, 947 .73
Note.—In addition to the liabilities befoi'e stated, it may be mentioned that the 7.30 notes,
so,called, the issue of 1861, and the one year five per cent, legal tenders, amounting to
$43,585,000, also become payable during tho current year. The conversion of the former
being provided for, however, by the act of August 5, 1861, and the latter by a power of substitution under the act of June 30, 1864, they have been excluded from this estimate. The
amount of 7.30 notes redeemed in money to November 1, 1864, is only $63,500, charged to
current expenditures; Avhile the whole amount converted to that date is |I25,864,900.
•REPORT ON THE FINANCES.
• :
Brought forward.
For the three remaining quarters, endr ing on the 30th of June, 1865, the
;.; estimate is:
: From customs
From internal revenue.
,..
c.From l a n d s . .
......
.From miscellaneous s o u r c e s . . . . . . . . . . .
.ll
..,.',,-.' $94, 054, 947. 73
>
.
, ,$51,000,000.00
.203, 000, 000 00
300, OpQ. 00 .
'
15, 000^00.0 00
~
$269, 300, 000 00
Total receipts from ordinary sources,
actual and estimated, with balance on
; hand J u l y 1, 1 8 6 4 . . . . . . . . . , . . . . , . . . . . . . / . . . . . . .
r^
363,354, 947 73
The expenditures for the first quarter, ending September 30, 1864, were as
follows, viz:
^
'
:7
For civil service
,« . . . , . . . . . . . . . . . $8, 712, 422 51
For pensions ^and Indians
4, 935, 179 31
For War Department.
286, 200, 288 52
For Navy Department
,
33, 292, 9l6 49
For interest on public debt
19, 921, 054 48
Total, exclusiveof principal of public debt
For the three remaining quarters the
estimated expenditures, based upon'
appropriations and estimated deficiencies, a r e :
For the civil service
For pensions and Indians
....
For War Department . . . . . . . . . . . . . .
For Navy Department
'...
For interest on public debt
*.
$353, 061, 861 31
. ... -
....
- ;
$26, 852, 489
6, 516, 595
677, 479, 384
109, 929, 644
71,889,160
—
•
47
72
39
16
70
- • ^
892, 667, 274 44
Total of expenditures, actual and e s t i m a t e d . - . . . . . . . . . . . . 1, 245, 729,135 75
These estimates include all unexpended appropriations from
.. former years, and there may be deducted, as a probable
unexpended balance at the close of the year
350, 000, 000 00
Leaving total amount, actual and estimated, for the current year
Deducting from the total of expenditures the total of receipts,
actual and estimated.... . . . . ;
!............
363, 354, 947 73
There will remain
532, 374,188 02
.°................
895,729,135 75
12
REPORT ON THE FINANCES. ,
Brought forward
$532, 374, 188 02
If Congress should adopt measures for increasing the internal revenue at an early day, the Secretary believes there
may be added to the receipts from that s o u r c e . ; . . . . . . .
50, 000, 000 00
Which being deducted, there would remain to be provided..
The public debt, matured and maturing, during the year, is,
as before stated.
From this may be deducted, as likely to be provided by
new certificates of indebtedness
"
$482, 374, 188 02
163, 353, 320 09
75, 000, 000 00
88,353,320 09
Add this sum to balarice to be provided for expenditures of
the year, viz
I t makes whole amount to be provided from loans
But as this would include so much of the existing public
debt as would be redeemed, exceeding certificates issued
, within the year, viz
482, 374, 188 02
570, 727, 508 11
88, 353, 320 09
This sum is to be deducted from the amount to be obtained
by loans, viz., $570, 727, 508 11, showing the probable
increase of the public debt during the year to be
482, 374, 188 02
Which added to.
1, 740, 690, 489 40
Would make the public debt on July-1, 1865
2, 223, 064, 677 51
subject to such increase as may be occasioned should Congress not provide for
additional revenue, or should the income from ordinary sources fall short of the
estimates submitted.
Any estimate which may be made of the probable receipts and expenditures
for the next fiscal year must necessarily be liable to. still greater uncertainty.
This remark applies more particularly to expenditures. For while, if existing
laws remain unchanged, the amount of revenue may be calculated with reasonable certainty, it is impossible to anticipate what the exigencies of war may
require. On the one hand this may call for increased effort, and on the other it
may be confidently hoped that the great struggle is hear its termination, and
that, consequently, the estimate novf submitted will prove far beyond the wants
of the year. While any doubt remains, however, it would be unsafe tb assume
any other basis of calculation than one predicated upon the existing state of
affairs.
The receipts for the year ending June 30, 1866, are estimated as follows:
From customs
$70, 000, 000 00
From iriternal duties.,
300, 000, 00.0 00
From l a n d s . . . . . . . . . .
,
1, 000, 000 00
From miscellaneous sources
25, 000, 000 00
Aggregate
,,,
$396,000,000 00
REPORT ON THE FINANCES.
The expenditures are estimated as follows:
Balance of unexpended appropriations. .$350, 000, 000
For the civil service
33, 082, 09.7
For pensions and Indians
14, 196, 050
For the War Department.
531, 758, 191
For the Navy Department
112, 219, 666
For interest on the public debt
127, 000, 000
13
00
24
64
11
18
00
Aggregate
..
..
. . . . . . . . $ 1 , 168,256,005 17
But from this aggregate there may be deducted, as likely to
remain unexpended at the close of the year
350, 000, 000 00
Total
Deduct estimated receipts from ordinary sources
$818,256,005 17.
396, 000, 000 00
There will remain to be provided for by loans
To this should be added for redemption of excess of certificates of indebtedness
$422, 256, 005 17
.
47, 365, 000 00
Making the whole amount to be provided for by l o a n s . . . . ; $469, 621, 005 17
Assuming the correctness of these estimates, the whole debt on the 1st day of
July, 1866, would be found by adding the foregoing amount of $422,256,005 17
to the estimated debt on July 1,1865, $2,223,064,677 51, giving $2,645,320,682 68
as the amount of the debt at the close of the next fiscal year. This calculation
is made on the same basis of receipts as that assumed for the currrent year. I t
is quite probable, in the judgment of the Commissioner of Internal Revenue, that
$300,000,000 may be received in another year from that source, without the
additional legislation suggested, by him. Should this supposition be verified,
and the new taxes proposed for this year be laid and continued, an additional
fifty millions might be expected from internal revenue. The Secretary has»
however, thought if wiser to name $300,000,000 as all that would probably be ,
realized.
Tt will be observed that the actual receipts from ordinary sources, for the last
fiscal year, varied materially from the estimates, particularly from customs and
internal revenue- This variation is imputable, in great part, to the legislation
of Congress at its last session, increasing largely the rates of duty on foreign
ahd domestic articles. It is apprehended, however, that similar-results will not
follow for the residue of the present year, in both these particulars. The increase
of duties on imports, under the act of June 30, 1864, has already had the efiect
to decrease importations to a considerable extent, and the same effect will be.
likely to continue; so that, estimating the receipts of the three remaining quarters by those of the first, in the light of former experience, it will not be safe
to calculate upon revenue from customs much exceeding $70,000,000 for the
current year.
\ In the judgment of the Secretary, this disadvantage, in a financial point of.
14
REPORT ON THE FINANCES.
view, is more than counterbalanced by the stimulus afforded to domestic industry, and the consequent increased revenue from that source.
-Froni internal revenue a different, and far more favorable, result may be anticipated. It will be noticed that, instead of $77,599,703 59, there was received
from this source in the past year $108,260,320 59, under substantially the sama
law which, in ten months of the preceding year, yielded only $37,640,781 95.
, . The new law which went into operation on the 1st of July last, largely iricreasing these duties, although it will probably fail to produce the amount of revenue
hoped for, may, if not materially changed, together with the special income tax
imposed by the joint resolution of July 2, 1864, be safely estimated to produce the sum of $250,000,000, should the business of the country be ordinarily
prosperous. ^The same causes which, under preceding laws, produced so large
an increase in the second year, would be likely to have a similar effect, to some
extent, under the new, so that at least the amount of $250,000,000 may be
expected from it in another year without the aid of a special income tax.
But this amount is not, and ought not to be, satisfactory. Three hundred,
millions, at least, should be realized from internal duties. It is for Congress to
select the sources and devise the modes in which this most desirable result can
be attained, and the report of the Commissioner of Internal Revenue is referred
to for his.views on this important point, as well as for many valuable suggestions having reference to the same general subject.
The Secretary will venture, with great deference, to remark that, in his judgment, a commission, properly constituted, for the purpose of inquiring as to
profitable sources of revenue, and devising improvements in the modes of its
collection, might, in a country of such varied production, and among a people of
such diverse industrial pursuits, elicit much information which would materially
assist the deliberations of Congress, and lighten its labors, upon a subject so new
to legislative experience on this continent. As, however, a resolution pointing
to this end did not meet the approval of Congress at its last session, the Secretary did not feel authorized to institute an inquiry through such instrumentality,,
and he has been unable to adopt other effective measures for the same purpose..
After much reflection, and a careful revision of his opinions- heretofore expressed in another place, to which, under the circumstances, he m a y b e pais
doned for referring, the Secretary feels obliged to say that lie sees no otherresource for raising the additional revenue, so necessary to the national credit
than those pointed out by the Commissioner. He is aware of the great difficulties
attending the collection of the duties proposed, and feels all the force of the ob-'
jections heretofore made to their imposition. He nevertheless believes that a
tax on tobacco in the leaf, or unmanufactured, if it can be enforced, is the only
mode by which a duty on that article can be collected fairly and equally, and'
through which an adequate amount of revenue can be obtained from it. He'
believes, also, that, although a tax on sales would probably fail of collection to
some extent, yet, by applying to it stringent rules, requiring frequent periodical
returns, verified by oath, coupled with the poAver to compel an exhibit of booksof accomat, it might become a very large and important item of revenue. The
REPORS ON THE FINANCES
15
Secretary would further suggest whether the income tax ^should-not be collected upon all, Avithout exemption. As the law is, it opens the door to innumerable frauds, and in a young and growing country the vast majority of incomes
are small, while all participate alike in the blessings of .good government. The
adoption of a scale, augmenting the rate of taxation upon incomes as they rise
in amount, though unequal in one sense, cannot be considered oppressive or unjust, inasmuch as the ability to pay increases in much riiore than arithmetical
proportion as tho arnount of income exceeds the limit of reasonable necessity.
From the results bf experience, as well as from all the information received,
the Secretary is well convinced that much revenue fails to be collected through
an imperfect execution of the law, and more through a fraudulent evasion of its
provisions. Time and effort will, it is hoped, remedy these evils in a great degi-ee, and the confident expectations of those who framed it be realized. In the
mean time no effort should be spared to perfect it, as far as possible, and no
experiment to increase its efficiency, of which' there is a reasonable hope of
success, should be left untried.
In connexion with the subject of increased taxation, arid the necessity of
providing additional revenue from ordinary sources, the Secretary cannot but
call the attention of Congress to our public domain, and more especially to that
portion of it abounding in the precious and other metals, which, by the policy
of the government, has^ been reserved to the nation. He can add little, however, on these points, to what has been heretofore so ably set forth by his predecessor. The agricultural region has, through the operation of the homestead,
law, almost ceased to afford a direct revenue. -Whatever might.be the opinions
of the Secretary as to the good effects of this law,, either in a State or national
point of view, it is not probable that any expression of those opinions would
tend to effect any material change, or modification. Possibly, had the struggle
in which the nation is now engaged been foreseen, or even apprehended. Congress might have deemed it prudent not to adopt a system which renders so
large a portion of the public domain unavailable as a basis of credit, either by
way of pledge of its proceeds, or an appropriation of those proceeds, permanently, to the creation of a sinking fund for the ultimate redemption of the
public debt. In either aspect that domain might have been made to render
material aid. But it may still fairly be questioned whether, and to what extent,
such aid has not been afforded by the inducements offered to an immigration
which is daily augmenting the resources and power of the republic. With
regard to the mineral lands, the question is freed from this embarrassment.
These are still the property of the nation, and may be disposed of as Congress
shall determine. That they should yield a revenue to the owner, independent
of the collateral advantages derived from individual enterprise in extracting the
precious metals, would seem to admit of no dispute. On the one hand it may
be said that to sell them absolutely is to part with an unequalled and inexhaustible source of wealth and power, the control of wdiich should always remain
in the hands of the government; on the other, that all attempts, hitherto, to.
realize any considerable amount of revenue frona any systein of rents have proved
16
REPORT ON THE FINANCES.
unsuccessful. It is* to be hoped that Congress may be able to devise some mode
by which these lands may be made available, to an extent in some just measure
proportionate to their yearly production. The question is one involving a
knowledge of the subject which the Secretary does not now possess, and requiring an amount of study and reflection which, thus far, he has been unable to
bestow. The attention of Congress is invited to a paper on thi^.j^ubjcct, prepared by direction of the Secretary, which accompanies this report, and will
repay an attentive perusal.
' The act of February 25, 1862, provides that the coin received for duties on
imports shall, after paying interest on bonds and notes, be appropriated to the
purchase of one per centum of the public debt, to be set apart, with its accruing
interest, as a sinking fund, as the Secretary might from time to time direct.
All experience has proved that in a time of Avar, Avhen expenditures naust largely
exceed receipts from ordinary sources, and large sums are borroAved in each
year, the attempt to establish a sinking fund invariably fails. It is, in fact,
simply borrowing to lend again. For this reason no attempt to carry out this
provision has yet been made. As the time is approaching, hoAvever, Avhen the
present unnatural condition of affairs may be expected to terminate, it is Avell to
consider whether some legislation postponing, for a time the operation of the
provision referred to, and designating a board of officers as commissioners of the
sinking fund, under proper regulations, may not be advisable; their duties to commence at such time as the Secretary of the Treasury °may designate. Such
legislation would, at lea-st, show that the provision for a sinking fund is not in• tended to remain a dead letter upon the statute-book Avhen peace shall return,
and Avith it the poAver to render that provision effective. Should" any further
aid be necessary, the Secretary would respectfully suggest whether such income
as may be received from the public domain, from sales, or in the shape of rents
or royalty, may not be beneficially appropriated to the same purpose.
. From preceding statements it appears that, exclusive, of the receipts from
ordinary sources, the amounts folloAving are to be provided, viz :
For the fiscal year ending June 30, 1865
For the fiscaf year ending June 30,1866
$570, 727, 508 11
469, 621, 005. 17
1,-040,348,513 28
Deduct amount UOAV authorized, and balance in the treasury July 1, 1864
560,063, 188 02
It leaves a balance to be provided for by additional
legislation of
$480, 285, 325 26
I t Avill be observed that this balance is predicated upon contingencies which
may not occur, and calculations Avhich may prove deceptive. It Avould be unsafe,
therefore, to limit so closely the provision to be made by Congress for meeting
the expenditures of this and the succeeding years.
To raise a large portion of the amount necessary to meet these anticipated expenditui'es, it is obvious that recourse was to be had to loans ; which have been
REPORT ON THE FINANCES.
17
already, in part, negotiated. The necessities of former years have led to many expedients, as is apparent from the diversity of forms which our securities present.
As the debt increases, from year to year, borroAving becomes more difficult. Embar-:
rassed as the country is with two systems of banking, and obstructed as the govr
ernment is by a currency w^holly beyond its control, it is manifest that to push
its own circulation far, if at all, beyond its present limit could only be justified
by absolute necessity. . To thrust our securities upon the iftarket in such
amounts as it is not able to bear, and to retain no check upon stockjobbing
combinations, must exercise a disastrous effect upon public credit, and operate
injuriously upon large numbers who have heretofore invested their means, liberally and confidingly, in government issues.
The Secretary is not unmindful that, iri the opinion of many persons conversant with financial matters, recourse should be had to foreign markets; and in
two acts of Congress, one of Avhich is still in force, authority has been given to
negotiate a foreign loan. This, if practicable at all, on terms which the Secretary could feel justified in accepting, would, in his opinion, at the present time
and under existing laws, be so inconsiderable in amount, that its effects Avould
be merely temporary, and Avould afford an alleviation rather than a relief Our
bonds have already, to a considerable amount, been sought for abroad, and to
that extent the home market has been relieved and strengthened. Communication with Europe is now so easy and regular, intelligence is transmitted so rapidly, business facilities are so abundant, that foreign markets are almost at our
own doors, and a demand abroad is felt almost at the moment, and supplied
without injurious delay. To effect a foreign loan would not, as it has seemed
to the Secretary, add much, if at all, to the whole amount of sales, unless stimulated by efforts and inducements which our financial condition has not, as yet,
called for. And, although a certain advantage might be gained in the power to
control, in some degree, the rate of foreign exchange, by the deposit of a large
sum to be drawn against as occasion might require, the possible benefit thence
to be derived has not seemed sufficient to counterbalance other and opposing
considerations.
This nation has been able, thus far, to conduct a domestic war of unparalleled magnitude and cost vi^ithbut appealing for aid to any foreign people. It has
chosen to demonstrate its poAver to put down insurrection by its own strength
and furnish no pretence for doubt of its entire.ability to do so, either to domestic
or foreign foes. The people of the United States have felt a just pride in this
position before the world. In the judgment of the Secretary, it may well be
doubted whether the national credit abroad has not been strengthened and sustained by the fact that foreign investments in our securities have not been sought
b y us, and whether we have not found a pecuniary advantage in self-reliance.
But, however this may be, it seemed to the Secretary that, even if inclined to
attempt the negotiation of a foreign loan, the time was unprbpitious, and the
difficulty attending such a negotiation, while exchange Avas subject to rapid
and violent fluctuation, upon any safe terms, appeared almost insurmountable. Whatever risk Avas to be incurred must necessarily fall upon the
18
REPORT ON THE FINANCES.
government. He thought it wiser, therefore, to wait until events should
have more fully demonstrated the inevitably favorable result of the contest
in which the nation is engaged—which time he believes to be near at hand—^
rather than venture upon an experiment which, if successful, could afford
but temporary relief, and a failure in which might be attended with evils
of a very serious character. Believing that the country can, if it will, sustain,
for a long tim^ to come, any burden which the war is likely to impose, the Secretary has deferred an undertaking which seemed to him so doubtful of success,
and so questionable in its results. It may be added to these considerations, that
to have the interest on our public debt payable at home, and to our own rather
than to a foreign people, are advantages, the value and importance of which can
hardly be too highly estimated.
The whole amount of national-circulation, not bearing interest, exclusive of
fractional currency, and of notes issued by national banks, is limited to four
hundred millions of dollars, subject to slight occasional increase from the fifty
millions held in reserve for the payment of temporary deposits. Of five per
cent, interest-bearing notes there were outstanding, on the first of November
last, $120,519,110. To a considerable extent these notes have been, and
will continue to be, used as currency. Those with coupons have been found
particularly objectionable, as, though withdrawn to a certain extent while the
interest is maturing, they are liable to be periodically rushed upon the market.
I n consideration of this feature, a large amount, viz : about ninety millions of
the original issue of one hundred and fifty millions of these coupon notes, have
been withdraAvn and destroyed, and their place occupied by notes payable in
three years, bearing interest at six per centum, compounded semi-annually.
This is believed to be the best form of interest-bearing legal tender notes, as
being more likely to be withdraAvn and held until maturity, as an investment;
Of these, fifteen millions in amount were issued under.the act of March 3,
1863, and about ninety millions under the act of June 30, 1864. The total
amount of interest-bearing notes outstanding on the 22d of NoA^ember last was
$210,222,870. What proportion of these may be considered as an addition to
the circulation I am unable to determine. To that extent, whatever it may be,
they contribute to the amount of the currency, and thus in some degree occasion, and in still greater degree sustain, an increase of prices, and depress
values.
The amount of bills issued to the national banks, as appears from the books
:of the Comptroller of the Currency, was, up to the 22d of November inclusive,
$65,160,210. As these banks have absorbed capital which might otherwise
have been invested in State corporate institutions, and in many instances have
taken the place of those institutions, by conversion, their issues cannot be regarded as so much addition to the body of currency. T h e returns on file at
the department show that the whole circulation of the State banks on the first
,of January, 1864, Avas $169,926,129, Avhile the whole circulation of such
banks for the month of July, 1864, returned to the internal revenue bureau,
and Avhich embraced, with a few trifling exceptions, all of these institutions
REPORT ON THE FINANCES
19
outside of the rebellious States, was only $126,196,606 72. The diminution is
$43,729,522 28, which, deducted from $65,160,210, leaves $21,436,687 72 as
the amount of increase to November 22, 1864, on the supposition that the circulation of State banks has not been enlarged since July.
The subsequent returns, though incomplete, would tend rather to show a diminution since that date. Arguing from the fact that the notes of State banks
have almost ceased to be current in some of the northwestern States, it may
well be doubted whether, under the limitations of the law authorizing national
banks, the establishment of these institutions has not had the effect rather to
limit than to enlarge the whole amount of circulation.
I t is observable that, notAvithstanding the apparently large circulation of
paper money issued under the authority of the various acts of Congress before
enumerated, its scarcity in the market has occasioned no slight embarrassment
in the negotiation of loans. This can be accounted for only upon the supposition that large amounts are carefully held by the people, thereby exhibiting
their confidence in its character and*" value, and that the impetus given to trade
of every description by the large and increasing wants of government requires
a largely increased amount of the circulating medium. A rise of prices tends,
proportionately, in the same direction.
Believing, however, that, Avith the large addition made to the volume of currency by State banks through their various forms of credit, the Avhole amount
far exceeded the limit of necessity, it was with extreme reluctance that the
Secretary felt himself compelled to replace the five per centum coupon noteSj
which had been withdrawn, by an issue of six per centum compound interest
notes under the act of June 30, 1864, and even to exceed that amount to. a
small extent. But the necessities of the hour left him no choice. And he will
now proceed to state the condition of financial affairs w^hich, in his judgment,
rendered such action imperative.
On assuming office, upon the 5th day of July last, the Secretary found his
condition peculiarly embarrassing. The cash balance in the treasury was, on
the 1st of July, as before stated, $18,842,558 71. The unpaid requisitions on
the 5th were $71,814,000. The amount of certificates of indebtedness outstanding was $161,796,000. The daily expenditures could not. be calculated
at less than two and one quarter millions. The larger portion of unpaid
requisitions was for pay to the army, and the Secretary was obliged to look
forward to an increase, from the same quarter, of over fifty millions on the 1st
of September. Thus situated, he could not avoid scrutinizing with some
anxiety his probable means of meeting these most pressing claims upon the
treasury, and also of providing for the additional daily expenditures. H e could
look nowhere but to the receipts from ordinary sources, and to the power to
borrow money under existing laws. From customs he could expect no substantial aid, and the returns for the first "quarter of the current year will show
that, beyond the revenue pledged to pay the interest upon bonds issued and to
•be issued during the year, comparatively little assistance could be derived from
this source. With regard to internal revenue the Secretary felt more encouraged.
20
REPORT ON THE FINANCES.
Congress had Avisely provided for a large increase of internal duties, by a law
which went into operation on the 1st day of July.* Under former laws the
amount received had been steadily increasing during the three preceding
months, and in the month of June had reached very nearly to fifteen millions
of dollars. The Secretary confidently hoped that for July and the succeeding
months it Avould reach, if it did not exceed, the daily aiverage of three-quarters
of a million. But this hope, if realized, Avould still leave him with a very large
deficiency, to meet Avhich, in part, he might issue certificates of indebtedness to
public creditors. I t was desirable, hoAvever, to avoid, could other means be
found, increasing the amount of these securities. He might have recourse tb
the power conferred by the act of June 30, 1864, and put an additionaP two
hundred millions of legal tender notes upon the market, and even increase that
amount by some sixty millions, in substitution for ^VQ per cents., issued under
the act of March 3, 1863, which had been destroyed or were ready to be
destroyed. Flushed as the money market was with circulation, sufficiently, at
least, to meet the necessities of business, he was anxious, if possible, to avoid
so doubtful an expedient.
The prospect of negotiating a loan in the ordinary way was by no means
flattering, as the notice for a loan of thirty-three millions, advertised on the
25th day of June, had been withdraAvn on the 2d of July, the Secretary having '
reason to believe that such loan Avould not be taken on terms Avhich it Avould be
for the interest of the government to accept.
Under these circumstances the Secretary thought it advisable, in order to
meet pressing emergencies, to borroAv upon bonds or notes, authorized by the
various acts referred to, fifty millions of dollars, of the banks in the cities of
NCAV York, Philadelphia, and Boston, and met the representatives of a large
number of these institutions in NCAV York for the purpose of effecting that
object. The result proved, however, that, notAvithstanding a professed, and, as
the Secretary Avas convinced, a real desire to aid the government, these institutions Avere not able to furnish the assistance required upon terms, Avhich, under
existing provisions of law, the Secretary felt authorized to accept. He had then
no other alternative than to issue legal-tender notes to a very large amount, or
again to advertise for a loan; and he had no hesitation as to Avhich course
should be adopted. Accordingly, on the 25th of July he issued proposals for
a national loan, under the act of June 30, 1864, upon notes payable in three years,
with semi-annual interest at 7-^^y per cent, per annum in laAvful money. H e
incurred a considerable expense in advertising this loan, believing that it should
be as Avidely diffused and as generally understood as possible, and offered liberal
inducements to stimulate the eflbrts of corporations and individuals to dispose
of the notes. His success, though not AAdiat he hoped for, or anticipated, has been
Buch as not to diminish his confidence in the disposition and ability of the people to relieve the wants of their governnient. A serious obstacle to greater
success has been, the Secretary believes, the amount of other desirable national
securities pressing .upon the market, and presenting more favorable opportunities
for investments
REPORT ON THE FINANCES.
21
Failing to raise the means required in the ordinary mode, and urged by the
conviction that the large amount of suspended requisitions, swollen to more
than $130,000,000 00^ should be reduced, the Secretary reisolved to use all the
means at his command to pay so much, at least, as Avas due to our brave soldiers,
who were suffering from the long delay in satisfying their just claims, but still
continuing to serve their country with unflinching courage and uncomplaining
devotion. To effect this object he was compelled to replace the Avhole amount
of five per cent, notes which had been cancelled, amounting to more than
eighty millions of dollars, and even slightly to exceed that sum. More fully
to accomplish his purpose, the Secretary resolved to avail himself of a wish
expressed by many officers and soldiers, through the paymasters, and offered
to such as desired to receive them, seven-thirty notes, of small denominations. He Avas gratified to find that these notes were readily taken in payment to a large amount, our gallant soldiers, in many instances, not only receiving
them with alacrity, but expressing their satisfaction at being able to aid their
country by loaning money to the government. The whole amount of notes thus
disposed of exceeded tAventy millions of dollars, and the Secretary has great satisfaction in stating his belief that the disposal thus made was not only a relief to
the Treasury, but proved a benefic to the recipients, in affording them a safe and
valuabl.e investment, and an easy mode of transmitting funds to their families.
To meet other pressing demands, the Secretary again offered to public competition bonds issued under the act of March 3, 1863, amounting to about
$32,000,000 00. This offer was most favorably received, the bids reaching
nearly $70,000,000 00, and the whole amount offered being taken at a premium
of four per centum and upAvards; the Treasury receiving, premiums included,
the sum of $33,179,614 33.
-^
Subsequently, on the 1st of October, the Secretary advertised for ariother
loan of forty millions, upon five-tAventy bonds, issued under the act of June 30,
1864. At the time of this offer the money market Avas in a feverish condition,
arising^from violent fluctuations in gold, and other causes, and serious doubts were
entertained Avhether acceptable offers would be made. Under these circumstances,
and with the hope of affecting favorably the market price of certificates of indebtedness whicli had become somewhat depressed bythe large amount to which the
issue had been necessarily increased, the Secretary decided to receive onefourth of the subscription in these securities. The result Avas, that, notwithstanding the anticipated failure of the loan, bids were received amounting to
nearly $60,000,000,00, and the Avhole amount offered Avas taken at a rate above
par, and averaging io the government, a fraction less than one per centum.
These negotiations have afforded satisfactory evidence, not only of the ability
of the people to. furnish, at a short notice, such sums as may be required, but of
the entire confidence felt in the national securities. After nearly four years of
a most expensive and wasting war, the means to continue it seem apparently
undiminished, while the determination to prosecute it with, vigor to the end is
unabated.
^ ' I n some particulars the Secretary has found himself embarrassed by the re-
22
'
REPORT ON THE FINANCES.
I
strictive provisions of the act of J u l y 2, 1864, and he will, therefore, at an early
day, suggest such modifications as he considers necessary. In his judgment, a
wide discretion should be intrusted to the officer charged with the duty of negotiating loans, in order that he may be enabled to avoid unexpected difficulties,
occasioned by possible conditions of the money market. This deilicate and responsible duty must necessarily be intrusted to somebody, and. the people can
have no other reliable security for faithfulness than may be found in the
established character of the individual charged with so important a trust,
whoever he may be. T h e discretion thus confided should, in the opinion
of the Secretary, include the poAver of increasing the currency. To no individual would any considerable addition to the circulation, in any form, be
more objectionable than to the present head of the- Treasury Department, and
no one Avould resort to such a measure, Avhen the circulation was adequate to
the wants of business, with more reluctance. Nor does he believe that a patriotic people, struggling for national existence, and possessed of ample means,
would compel him to adopt a measure so fraught with injurious consequences
as an issue of paper money beyond the "limit so prescribed. The question,
however, would be one for that people to decide. They have pronounced for
a continuance of the war, until its great objects shall have been accomplished,
in unmistakable terms. It is for them further to determirie Avhether the necessary means shall be furnished by Avay bf loan, and the circulation be restrained
within safe limits, or whether they Avill prefer to endure the evils of exorbitant
prices, Avith a loss of credit in the present, and a debt of needless magnitude entailed upon the future. Their financial officer can only submit to their decision,
and act as the necessities of the occasion may demand. But the Secretary confidently believes that, judging from past events and recent demonstrations,
there can be little doubt what the public voice will be upon a question so
vital.
V
I t is the province of Congress to indicate, and determine upon, the terms that
may be offered to those who are invited to invest their means in government,
securities, and it would seem both Avise and.prudent to make those terms sufficiently liberal. If our public debt must necessarily be large, and require a
long course of years for its liquidation, its wide diffusion is most desirable.
Such advantages should be offered as will induce all who have anything to
spare beyond the ainount required for their own support, or use, to invest that
surplus, or a portion of it, in the national securities. These advantages can
only be found'in an increased rate of interest, an exemption from public burdens, and security of possession. What limit should be fixed, in either of these
particulars, it is fbr the practical experience and wisdom of Congress to ascertain and determine.
The experience of the few past months cannot have failed to convince the
most careless observer that, whatever may be the effect of a redundant circulation upon the price of coin, other ^causes have exercised a greater and more
deleterious influence. In the course of a few days the price of this article rose
from about $1 50 to $2 85 in paper for $1 00 in specie, and subsequently fell,
.
REPORT ON <rHE FINANCES.
23
In as short a period, to $1 87, and then again rose, as rapidly, to $2 50 ; and
all without any assignable cause, traceable to an increase or decrease in the
circulation of paper money, or an expansion or contraction of credit, or other
similar influence on the market, tending to occasion a fluctuation so violent. I t
is quite apparent that the solution of the problem may be found in the unpatriotic and criminal efforts of speculators, and probably of secret enemies, to
raise the price of coin, regardless of the injury inflicted upon the country, or
desiring to inflict it. All such attempts should be indignantly froAvned upon
by a patriotic community, and the efforts of all good citizens invoked to counteract such nefarious schemes. A law, providing for the exemplary punishment
of combinations for such a purpose might tend to vindicate, if it could not fully
protect, the public rights in this regard, and should be, so far as possible, rigidly
enforced.
But whatever success might attend any effort to check speculation in coin, or
to counteract its injurious effect, it is still obvious that, so long as there remains
a large and increasing necessity for its use, and a limited supply, it will comr
mand a price commensurate with the necessity and the difficulty of obtaining it.
This necessity arises from the demand for foreign exchange, for customs duties,
and to pay the interest on the public debt. The matter of foreign exchange I
do not propose to discuss. The demand for duties on imports, and that to pay
the interest on a large portion of the public debt, are so far identical that one is
dependent upon the other. The laws authorizing the issue of bonds bearing
interest in coin specifically pledged the revenue from customs to the payment
of that interest, and provided for the collection of those duties in the sunae currency. I n the opinion of the Secretary, that pledge should not be violated. A
departure from it could only be vindicated by one of those state necessities
which justify a nation in temporarily postponing its obligations in order to
preserve the poAver to discharge them at a future 'day. When the pledge was
given, no one anticipated a possible continuance of the war for such a length of
time as would involve the increase of the public debt to the point it has already
attained, or the possible payment of interestin coin to an amount beyond the ability
pf duties on imports to supply. I t will be noticed, however, that our annual
coin interest now exceeds fifty-six millions of dollars. Should the additional
amount required for the expenditures of the present fiscal year be raised upon
bonds bearing interest in coin, and the revenue from customs not exceed the
estimate predicated upon the receipts of the first quarter, it is quite manifest that
resort must soon be had to some other source of supply, or recourse must be
had to the emission of securities of a different character. It could not be expected that such securities would stand on a level with those the interest upon
which is payable in coin, unless an increased value should be given them by a
higher rate of interest, or their payment should be secured by a specific lien
upon revenue. In vicAv of the serious considerations presented by this question,
whether as affecting the market value of coin or the ability of government to
meet its specie interest, should the Avar continue, from the revenue UOAV specifically appropriated to that purpose, the Secretary is forced to the conclusion that
24 .
REPORT ON THE FINANCES.
we should in the future rely, for the most part, upon securities bearing interest
in currency,, convertible into bonds, the interest of w^hich is payable in coin.
Notes bearing an increased rate of interest, payable in currency,' redeemable
in three or ^ve years, and couA^ertible at maturity into five-tAventy bonds, would
be'preferable, in the judgment of the Secretary, to any other form of security.
Bonds at long date, the interest of which is payable in currency at the usual rates,
would be less attractive, and in the end involve a much greater sacrifice. The
7^^^- notes authorized by the act of June 30, 1864, and now offered to the public, present as many advantages as any form of currency security, uniting a
high rate of interest with convertibility. At the period of their maturity it may
be confidently believed that the country will have been restored to a state of
unity and peace, with all disturbing elements quieted, its population and resources increased and increasing, its strength confirmed, and Avith ample ability
to meet all its obligations from its ordinary resources.
In the report of the Comptroller of the Currency will be found statements of
the number of national banks organized since his last annual report, the States
and Territories wherein organized, the amount of capital paid in, circulation, and
bonds deposited. The statement exhibits a large and rapid increase, and denionstrates the popularity of the system. The rapid and extensive conversion of
State institutions of established character, conducted through a long series of
years by men of recognized financial ability, into banks organized under the new
systern, could not have taken^place unless after full and careful consideration.as
to its safety and superior advantages. If it should be said, that, perhaps, these
advantages may be rather to those individually interested than to the community at large, the reply is, that a single uniform currency, possessing the same
value throughout the whole country, has been too long a general object of desire
to have its importance questioned. If to this great and obvious good be added
the benefits to government, in its financial operationn, of being freed from all
the uncertainties and embarrassments arising from a currency over which it
can exercise no control, the advantages of any system Avhich will effect these objects can admit of no debate. The Secretary Avas not among the first to approve
the plan adopted by Congress, and which seems to be receiving the populai*
sanction. Time and observation of its effects have, hoAvever, convinced him
that the system, if not without defects, is based upon sound principles, and is
entitled to all the benefit of a fair trial; and it is quite apparent that the good
to be hoped cannot be fully realized, so long as another system, at Avar Avith the
great objects sought to be attained, shall continue to exist, unchecked and uncontrolled.
While, therefore, the Secretary would not ad^^ise the adoption of unfriendly or
severe measures, likely to embarrass the business of the country, especially when
the indications are so favorabre that the national system Avill soon replace all of •
a merely local character, he is yet of the opinion that such discriminating legislation should be had as Avill induce the withdraAval of all other circulation than
that issued under national authority, at the earliest practicable moment.
REPORT ON THE FINANCES.
25
For a statement of the transactions of the treasury during the past year you
are respectfully referred to the report of the Treasurer. The labors of that officer
are largely increased by the number of depositories which have been designated
under the act "to provide a national currency." The labors of the Treasurer,
and also those of the assistant treasurers in the principal cities, and the depositaries designated under the act of August 6, 1846, are necessarily proportionate
to the vast amounts passing through their hands; and the pecuniary responsibilities of some are such as fcAv men, Avhose character and capacity Avo.uld justify
so important a trust, are Avilling to assume. Necessarily obliged to surround
themselves Avith a large number of assistants, for Avhose care and integrity they
must be ansAverable, and to give bonds in amounts that few private fortunes
would meet, a high degree of courage is required to endure the perplexities and
incur the hazards of such an office. In view of these facts, and of the much
better compensation readily paid to such men for labors much lighter, and responsibilities far less important,^ I cannot but recommend that the salaries of the
Treasurer, and of the assistant treasurers, and bf some of the designated depositaries, be increased. Within the current year the assistant treasurer at New
York having been compelled by ill health to resign, after long and most useful
and honorable service, it became necessary to find a person qualified by his
knowledge of business and financial affairs, by spotless, character and acknowledged ability, to discharge the duties of that most important position. This the
Secretary found to be extremely difficult, principally because the great pecuniary
risk deterred men who had any thing.to lose, while the compensation allowed
by law Avas much lower than is customarily paid for similar, but far inferior, service. The office Avas most reluctantly accepted by the present incumbent, who .
relinquished an honorable position, Avitla a much higher salary, at the urgent
solicitation of the Secretary, purely from a sense of patriotic duty. Impelled
by the same lionorable feeling, the assistant treasurer at St. Louis consented to
withdraAv his resignation, which had been tendered to the department. Not
only justice, but the best interests of the government, require that such compensation be paid to all public officers as Avill enable them to discharge important
trusts, freed from the harassing cares and anxieties attendant upon inadequate
incomes, and bearing a just proportion to the nature and amount of service.
The difficulty of inadequate compensation has occasioned much embarrassment
in other operations of this department. Many persons of experience and ski]l,
and who could readily command higher pay in sinailar employments elseA^^here,
have resigned their places in the department. These places it has been found
extremely difficult to fill, although there has been no reason to complain of a
lack of applicants for employment. But in the vast and complicated aflairs of
the Treasury Department many persons are required possessing a high order
of ability, derived both from study and experience, and without Avhose aid those
affairs could not be well and speedily transacted. Such persons cannot be expected to remain in the public service and be content Avitla a compensation too ,
small for the daily Avants of themselves and families, Avhen solicited to accept
other situations justly, and even liberally, remunerated. While, therefore, the
26
REPORT ON THE FINANCES.
Secretary does not favor high salaries, and feels as strongly as any one the
• necessity of strict economy, he is compelled to state this condition of (hings for
the consideration of Congress.
The- high rates of duties on imports, imposed by recent laws, afford such
.tomptation to smuggling, and such facilities are presented for successful attempts
to evade the revenue laAvs, by the extent and nature of our sea-coast, and more
especially of our frontier, that the necessity of strenuous efforts to prevent arid
punish offences of this kind is impressed upon this department Avith daily increasing force. The attention of Congress is particularly invited to so much of
the report of the Commissioner of Customs as relates to this very important
subject. The act " to prevent smuggling, and for other purposes," approA^ed
June 27, 1864, contains important provisions, which, if properly enforced, Avill,
it is believed, proA'-e highly efficient. Sufficient time, hoAvever, for all the preparations necessary to carry, all of these provisions into effect has not as yet
been afforded. In the mean time, a careful preliminary inspection has been made
by the Commissioner, under instructions from the Secretary, along our sea-coast
and frontier lines, and th'e result of his observations leads to the conviction that
preparations on a large scale are in progress for extensive and systematic operations in smuggling across our northern and northeastern border. To prevent,
or even.to check, these operations, an increase of preventive force Avill be absolutely necessary, and means should be placed at the disposal of the department
for that purpose, to be expended in such manner as the exigency may require.
From the report of the Commissioner, and the nature of the case, it is no less obvioug that an increase in the number of revenue boats, especially on the lakes,
is not only expedient but necessary; and the appropriation for that object
should also be increased, so as to meet the wants of the service.
The act approved. July 2, 1864, entitled *'An act in addition to the several
acts concerning commercial intercourse between loyal and insurrectionary
States, and to provide for the collection of captured and abandoned property,
and the prevention of frauds in States declared in insurrection," modified, in
several important particulars, pre-existing laAvs upon the same subjects. So
much of the act of J u l y 13, 1861, as authorized the President to permit commercial relations in insurrectionary States and sections Avas repealed, except in
certain specified cases. The rules and regulations with regard to commercial inter-,
course previously adopted have been modified accordingly. The secbnd section
largely extended the powers and responsibilities of this department, by placing
in its charge abandoned lands, houses, and tenements in insurrectionary States,
for the purposes of occupation and lease, and still further by directing that pro-,
vision should be made " in such lease, or otherwise, for the employment and
general welfare of all persons within the lines of national military occupation
within said insurrectionary States, formerly held as slaves, Avho are or shall
become free." This clause is regarded as placing all such persons under the
protection of this department, through Avhich their general welfare is to be
provided for.
•* In framing rules and regulations to carry the provisions of this act into effect,
REPORT ON THE FINANCES,
27
as directed in section eleven, such as were deemed essential to the proper execution of the powers conferred in relation to freedmen, were made, and approved
by the President as required. It was, however, found necessary to suspend their
operation for a time. This class of^ persons had been, and were yet, under the
protection of the War Department, and the necessary provision for their welfare had been afforded under military authority and supervision. The arrangements made for this purpose contemplated a continuance of the system adopted
through the current year^' I t was deemed advisable, therefore, to defer action
in this regard, until the time should arrive for commencing the operations of a
new year, and in the mean time to allow the freedmen to remain as they bad
been, under military protection.
The eighth section of said act authorizes the Secretary of the Treasury, with
the approval of the President, to appoint agents to purchase, on certain specified
terms, any products of States declared in insurrection. The amount of funds
placed at the disposal of the Secretary for that purpose was, however, so limited,
that large operations on a cash basis were out of the question. In fact, the
proper execution of the .authority conferred'by, this provision of the statute has
been attended with great embarrassment. After much consideration, however,
a series of regulations was framed and approved, and several agents have been
appointed, who have commenced operations under the law; but their appointment is so recent that no sufficient time has"elapsed to afford a basis for any
reliable opinion of the probable result. The Secretary is, however, of the opinion
that, Avhether the hopes which may have been indulged of a considerable revenue to the government from this source are realized or not, the incidental advantages of getting to market a reasonable supply of the products referred to
would compensate any effort made by government in that direction.
A copy of the rules and regulations, as revised, together with those relating
to abandoned lands, houses, and tenements, providing for the care and employment of freedmen, and for the purchase of products, are appended to this report.
The Secretary has great satisfaction in stating that all expenses connected
with executing the several acts restricting commercial intercourse have been
much more than paid by fees arising under the regulations heretofore adopted.
While.the Secretary has great pleasure in stating that, so far as his personal
knowledge extends, and so far as he is informed, the affairs of this department
have been well and satisfactorily conducted during the past year, an incident
has occurred of a painful character, involving a possible loss to the government,
and tending to excite suspicion as to the integrity of some person or persons
employed in conducting its operations.
On the fifth day of June last, Mr. C. P. Bailey, chief clerk and superintendent of the loan branch,,.connected with the Secretary's office, addressed
a letter to the Secretary, stating that one hundred bonds, partially prepared
for issue under the acts of July I t and August 5, 1861, of $1,000 each, were
missing, and no trace of them could be found. The bonds were numbered
from 34,301 to 34,400 inclusive, and were a part of one thousand transmitted by the National Bank Note Company, on the 26th of September, 1863.
28
REPORT ON THE FINANCES.
In his letter to the Secretary, Mr. Bailey s t a t e s : ' ' I have exhausted all .
the resources at my command in endeavoring to find them, and nothing is
left for me but to report the facts." A strict inquiry as to all the facts connected with the affair was immediately instituted, but no light was obtained,
further than to show that, on the 29th of September previous, Mr. Bailey,
sent the bonds in an open basket, with a weight placed on them, by two
messengers, one of whom was an old clerk of established character, to the
•Register's office, and there offered them to the clerk who usually received
the coupon bonds in the Eegister's room, who objected to taking charge or
them, on the ground that there was no place in the office where they could be
safely kept, and-requested that they might be taken back to the loan branch,
where there were good safes. Mr. Bailey was sent for, arid, after some consultation as to the proper place of deposit, consented that they should be
taken back, and deposited in the safe in his office, and they were accordingly
carried back by the same messengers, taken out of the basket, laid on the
table, and in the course of the day. placed in the safe, where they remained,
as supposed, until called for by the Register. They were called for and delivered from time to time, from March 17 to June 5, 1864, Avhen the loss
was discovered. The character of all the parties concerned is reported as
above suspicion, and nothing has since transpired to elucidate the matter
or to furnish any indication as to what has become of the missing bonds.
As they had not been signed by the Eegister, or sealed, they cannot^ be
negotiated. The coupons, however, were sealed and' complete, and payable
to bearer on January and J u l y 1, in each year. A careful examination was
made of the J a n u a r y coupons paid on bonds of that issue, but it does not appear that any of them had been paid. These would be known by their nuoi
bers. Instructions were given the assistant treasurers to watch carefully for
thee coupons, but riothing further h a s ' been elicited. No other steps have
been taken, as none appeared likely to be attended with any effect. With
this, exception, I am not aware that any loss has occurred in the department.
For the detailed operations of the rnint and its branches I respectfully refer
to the report of the Superintendent of the Mint. . The total value of the bullion
deposited at the mint and branches during the last fiscal year is $24,920,808 47,;
of which $23,986,989 92 was in gold and $933,818 55 in silver. Deducting
the redeposits, there remain the actual deposits, amounting to $24,012,741 49.
The coinage for the year was, in gold coin $21,649,345 00; gold bars,
$2,333,403 3 1 ; silver coin, $548,214 10; silver bars, $301,872 89; cents/
$463,800 0 0 ; total coinage, $25,296,635 30. The number of pieces of all denominations coined Avas 46,983,396. Of this coinage $3,560,436 40,in 45,114,276
pieces, was at Philadelphia; $19,536,809 02, in 1,869,120 pieces, at San Fran.
Cisco; and $1,876,377 04, in gold and silver bars, at NCAV York.
. The branch mint at Denver has confined its operations to melting, refining,;
assaying, and stamping bullion. The number of bars thus stamped Avas 532, of
the value of $486,329 97. The cost of transportation from the Denver mint to
the seaboard, coupled with the disturbed condition of the Indians on the route,
REPORT ON THE FINANCES.
29
have operated thus far to prevent the full development of the usefulness of this
branch mint. I have hopbs that the efforts now making rriay prove successful,
so far as to obviate in great part the difficulties referred to.
A question of title to the proposed site of the branch mint at Nevada, authorized by Congress, has intervened to prevent any further steps from being taken
toward its establishment, and no further steps can be taken until Congress shall
have perfected the title.
As soon as proper information can be obtained, the necessary measures will
be taken for the establishment of a branch mint at Dalles City, Oregon, in pursuance of the act of July 4, 1864.
.
Preliminary examinations and reports have been ordered relative to a new
building for the mint at San Francisco, authorized by the act of J u l y 2, 1864.
As in preceding years, the great value of the coast survey is constantly impressed upon the government. While its operations upon the northern coast
have been continued Avithout interruption, details of its officers have continued
to be furnished to the army and navy, who have rendered services of great importance in the conduct of the Avar, and contributed largely to the success of
various military and naval operations, not only upon the coast, but in the interior, as frequently testified by the officers in command,
The light-houses and buoys in charge of the Light-House Board have been
maintained at their recognized standard of excellence. Some suggestions are
made by the board tending to render the system still more efficient, to carry out
which estimates have been submitted. The restoration of lights, injured or
destroyed,by the rebels, has been proceeded Avith as rapidly as the territory has.
been brought Avithin the control of the United States forces. And it is believed
that the same unbroken chain Avhich Avas exhibited before the war Avill soon be
re-established along the Avhole coast of the United States.
The Secretary refers Avith satisfaction to the reports of the heads of the several bureaus and offices, as exhibiting the onerous duties devolving upon them,
and the great amount of labor performed,.all of Avhicla hasbeen, Avithfew exceptions, bestowed cheerfully and assiduously. An increase of force is required in
the bureaus of the Second and Third Auditors, and the Second Comptroller, to
prevent a vast accumulation of business, injurious to claimants and embarrassing to the government.
The lease of the premises now occupied as a custom-house iri New York will
expire on the first day of May next. It may, under the provisions of the contract of lease, be purchased by the government for one million of dollars, if notice to that effect is given three months before its termination. The premises
are suitable and convenient for custom-house purposes, and of greater value than
the sum named. If the purchase is to be made, the Secretary should be seasonably authorized to give the stipulated notice, and the necessary appropriation
made before the adjournment of Congress. This purchase has been heretofore
recommended in two successive reports, and in that recommendation the Secretary fully concurs.
80
REPORT ON THE FINANCES.
In closing this report, the Secretary feels that he cannot but follow the example of his predecessor, in gratefully acknowledging the obligation he is under to
the Assistant Secretaries and other officers of the Treasury Department, not only
for the cheerfulness and devotion with which their own peculiar duties have
been discharged, but for the kindness and zeal with which they have striven to
lighten his labors, and enable him to sustain, however imperfectly, the weight of
a most onerous and embarrassing position.
W. P. FESSENDEN,
Secretary of the Treasury,
Hon.
SCHUYLER COLFAX,
Speaker of the House of Representatives.
REPORT ON THE FINANCES.
31
No. I .
,
^..^
Receipts a n d expenditures f o r the fiscal y e a r ending J u n e 30,1864«
The receipts into the treasury were as follows:
From customs, viz:
During the quarter ending September 30, 1863
. During the quarter ending December 31, 1863
During the quarter ending March 31, 1864
During the quarter ending June 30, 1864
$22,562,018
23,211,520
27,439,654
29,102,959
42
86
13
58
$102,316,152 99
From sales of public lands, viz:
During the quarter ending September 30, 1863
During the quarter ending December 31, 1863
During the quarter ending March 31, 1864
During the quarter ending June 30, 1864
,
From direct tax, viz:
During the quarter ending December 31, 1863
During the quarter ending March 31, 1864
Duiing the quarter ending June 30, 1864
".
136,182
170,503
131, 882
149,764
09
45
92
83
r—
588, 333 29
14,035 06
397,166 68
64,447 22
475,648 6
From internal revenue, viz:
During the quarter ending September 30, 1863
During the quarter ending December 31, 1863
During the quarter ending March 31, 1864
During the quarter ending June 30, 1864
17,599,713
27,262,631
27,685, 212
37,193,576
59
26
45
80
109,741,134 10
From miscellaneous and incidental sources, viz :
During the quarter ending September 30, 1863
During the quarter ending December 31, 1863
Duiing the quarter ending March 31, 1864
During the quarter ending June 30, 1864
."
.
641,542
1, 912, 529
12, 527, 351
32,430, 025
.
04
09
39
58
From United States fractional currency
From six per cent. 20-year bonds, under act of July 17, 1861
From 5-20 years bonds, under act of February 25, 1862
From United JSlates notes, under act of February 25, 1862
From temporary loans, under acts of February 25, 1862, and IMarch 17,
1862
From certificates of indebtedness, under acts of March 1 and 17, 1862
From six per cent. 1881 bonds, under act of March 3, 1863
From 10-40 years bonds, under act of March 3, 1864
From one-year five per cent, interest-bearing treasury notes, under act of
March 3, 1863
From two-years five per cent, interest-bearing treasury notes, under act of
March 3, 1 8 6 3 . . . .
....;./.
From six per cent, compound interest notes, under act of March 3, 1863..
47,511,448
8,169,721
30, 565, 875
321,551,283
86,420,870
10
25
45
41
00
169,218,044 81
169,179,000 00
42,141,771 05
73, 337,680 .00
44,520,000 00
166,480,000 00
17,250,000 00
Total receipts
Balance in the treasury on July 1, 1863
1,389,466,963 41
5, 329,044 21
Total means
1,394,796,007 62
The expenditures for the year were as folloAvs:
For civil, foreign intercourse, and miscellaneous
27,505,599 46
For interest, (pensions and Indian)
7,517,930 97
For Avar
690,791,842 97
Fornavy
85,733,292 77
For interest on the public debt, including treasury notes.. $53,685,421 69
For redemption of stock, loan of 1842
105,812 30
32
REPORT ON T H E FINANCES.
For redemption of stock, Washington and Oregon war
debt
*.
..,....:
$5,300 00 .
For redemption of Texas indemnity stock, under act of
September 9,1850.
1
992,000 00
For redemption of treasury notes issued under acts prior
toDecember'23, J857
..:.:...../
50 CO
For payment of treasury notes issued under act of December 23, 1 8 5 7 . . . . . .
2,000 00
For payment of treasury notes issued under act of March
2, 1861
1,863,400 00
For redemption of postage and other stamps, under act of
July 17, 1862
5,024,900 00
For redemption of United States notes, under act of July
17, 1 8 6 1 . . . . . . . . . .
2,892,427 50
For redemption of 7 3-10 coupon bonds, under act of July
17, 1861
687,500 00
For redemption of United States notes, under act of February 25, 1 8 6 2 . . . . .
42,561,048 54
For reimbursement of temporary loans, under acts of
.
' "
February 25 and March 17, 1862..
. . ' . . . . . . 197,299,734 04
For redemption of certificates of indebtedness, under acts
of March l a n d 17, 1862
...,
165,080,24165
For redemption of fractional currency, under act of March
3,1863
'
442,400 00
For redemption of two^years five per cent, treasury notes,
under act of March 3, 1863
13, 615,200 00
For redemption of three-years six per cent, compourid interest treasury notes, under act of March 3, 1863
2,250,000 00
I486,507,435 72Total expenditures
...
1,298,056,101 89
Balance in the treasury, July 1,1864
'96,739,905 73
From this apparent balance there should be deducted the amountof public debt redeemed by tbe Treasurer from moneys in the treasury, but for
which redemption the Treasm-er was not reimbursed by Avarrants, as folloAvs:
7 3-10 three year notes . . . . '
5 per cent, legal-tender notes
Old United States notes
Certificates of indebtedness
Temporary loan
Texas indemnity bonds..
|29,934,600 00
43,913,350- 00
462,150 62
463,241 77
2,804,004 63
• 320,000 00
—
,
.•
77,897,347 02
Leaving an actual cash balance in the treasury, July 1, 1864, of
••No. 2 .
. ; • , • •
18,842,558 7 1 .
. \
'
Receipts a n d expenditures, a s estimated, f o r the y e a r ending J u n e 30, 1866.
RECEIPTS.
From customs
Internal duties
Lands...
Miscellaneous sources.,.
...»
; .........
,... • . . . o . : . . . . . . . .
$70, 000, 000
300, 000, 000
1,000,000
2d, 000, 000
00 "
00
00
QO
396,000,000 00
33
REPORT ON T H E FINANCES.
EXPENDITURES.
Balance of unexpended appropriations
For the civil service
Pensions and Indians
W a r Department.
Navy Department.
Interest on the public debt
,.
.
$350, 000, 000
33, 082, 097
14, 196, 050
531, 758, 191
112, 219, 666
127,000,000
1,168,256,005
00
24
64
11
18
00
17
But from this aggregate there may be deducted, as likely
to remain unexpended at'thCs close of the year
350, 000, 000 00
Deduct estimated receipts from ordinary s o u r c e s . . .
818,256,00.5 17
396, 000, 000 00
.
There will remain to be provided by loans
422, 256, 005 17
No. 3.
Statement of duties, revenues, and public expenditures during the fiscal year
ending June 30, 1864, agreeably to warrants issued exclusive of trust funds.
The receipts into the treasury Avere as follows:
From customs, viz:
During the quarter ending September 30, 1863
During the quarter ending December 31, 1863
During the quarter ending March 31, 1864
During the qiiarter ending June 30, 1864
$22,562,018
23,211,520
27,439,654
29,102,959
-—
From sales of public lands, viz:
During the quarter ending September 30, 1 8 6 3 . . . . .
During the quarter ending December 31, 1863......
During the quarter ending March 31, 1864.
During the quarter ending June 30, 1864
—
From direct tax, viz:
During the quarter ending September 30, 1863
During the quarter endiug December 31, 1863
During the quarter ending March 31, 1864
During the quarter ending June 30, 1864
42
8b
13
58
136,182 09.
170,503 45
131,882 92
149,764 83
—
$102,316,152 99'^
588,333 29^
14,035 06"
397,166 68
64,447 22
475,648'96.
From internal revenue, viz:
During the quarter ending September 30, 1863
During the quarter ending December 31, 1863-.
During the quarter ending March 31, 1864
During the quarter ending June 30, 1864
17,599,713 59
27,262,631 26
27,685,212 45
37,193,576 80
-—r^
—-
109,741,134 10
641,542 041,912,529 09
12,527,351 39
32,430,025 58
—•
47,511,448 10
From miscellaneous and incidental sources,
viz:
During the quarter ending September 30, 1863
During the quarter ending December 31, 1863
During the quarter ending March 31, 1804
During the quarter ending June 30, 1864
~3 F
34.
REPORT ON T H E
FINANCES.
From United States fractional currency
--•.•.- - - r
. $8,169,^21 25
From six per cent. 20-year bonds, underact of July 17, 1861
' 30,565,875 45
From 5-20years bonds, under act of February 25, 1862..
321,551,283 41
From United States notes, under act of February 25, 1862
86,.42b,870 00
From temporary loans, under acts of February 25 and March 17, 1862..
169,218,044 81
From certificates of indebtedness, under acts of March 1, and 17, 1862.
169,179,'000 00
From six per cent. 1881. bonds, under act of March 3, 1863
42,141,771 05
From 10-40 years bonds, under act of March 3, 1864..
'
73,337,680 00
From one year five per cent, interest-bearing treasury notes, under act of
March3, 1863...
44,520,000 00
From two years five per cent, interest-bearing treasury notes, under act
of March 3, 1863
--•-.----;
166,480,000 00
From six per cent, compound interest notes, under act of March 3, 1863,
and June30, 1 8 6 4 . . . .
17,250,0.00 00
Total receipts
1,389,406,963 41
Balance- in the treasury on July 1, 1863.. - - -•—
5, 329,044 21
Total m e a n s . . . .
1,394,796,007 62
The expenditures for the year were as follows:
.For Congress, including books
Forexecutive
Forjudiciary
For government iu the Territories
For assistant treasurers and their clerks
For officers of the mint and branches, and assay
officeatNew York
For supervising and local inspectors, & c . .
.For surveyors general and their clerks
Total civil
fist
$2,937,192 47
3,433,013 92
1,159,479 28 •
216,73107
95,782 35
84,192 97
63,362.58
69,422 59
-
$8,059,177 23
FOREIGN INTERCOURSE.
iFor salaries of ministers, &c
1..
For salaries of secretaries and assistant secretaries of
legation
F o r salaries of consuls general, &c., including loss
in exchange
F o r salaries of secretaries of legation to Chiiia,
. Japan, and Turkey as interpreters
For salaries of interpreters to the consulates in China
and Japan
For interpreters, guards, and other expenses of consulates in the Turkish dominions
For contingent expenses of all the missions abroad.
For contingent expenses of foreign intercourse
^For intercourse Avith the Barbary powers . . .
...
For office rent for consuls not allowed to trade
For purchase of blank books, stationery, &c., for
consuls
For salaries of marshals of consular courts in Japan,
&c., and rent of premises
.
,For relief and protection of American searnen . . . . . .
For bringing home from foreign countries persons
charged Avith crime 1
.
For expenses of acknowledging the services of masters and crcAvs of foreign vessels in rescuing
American citizens from shipwreck
For prosecution of Avork, including pay of commissioner, per 1st article of reciprocity treaty with
> Great B r i t a i n . . . . . .
For expenses of executing the neutrality acts of April •
12,1818
For compensation of commissioner, &c.', to run and
mark the boundary between the IJnited States and
British possessions bounding on Washington Territory
$303,141 50
.40,820 04
390,480 13
2,055 23
3,392 87
2,852
62,373
108,288
55
34,636
90
62
70
74
02
39,372 34
'
7,112 00
153,19699.
.
.
.^
3,48171
5,188 21
.
'1
7,000.00
3,00000
; •
11,175 81
:; - : -.
KEPORT ON T H E FINANCES.
For i:ent of prisons for American convicts in Japan,
-.China, Siam, and-Turkey......
...
For preservation of the archives of the consulates . .
To carry into effect convention between the United
^ States and the republic of Peru of January 1.2,
r; 1863, for settlement of claims 1
For awardsiinder the convention between the United
• States and the republic of Peru of January 12,
1863
For the relief of the owners of the French ship La
Manche
For the settlement of the account of James Keenan,
late consul at Hong Kong
For consular receipts per act "of April 14, 1792
'
Total foreign intercourse - . . . . . . . . .
.
.
.
$2,.870 02 '
288 84 .
" 15,919 26
42,909 36
46,06566
2,801 84
2,213 13
........
.MISCELLANEOUS.
For mint establishment
...,.503,290 31
For contingent expenses under the act for safe keeping the public revenue
i..I
.
70,061 92
For compensation to persons designated to receiA'.e
and keep the public money..
, 1,611 24
For compensation to special agents to examine books,
&c., in the several depositories
3,901 50
For building vaults as additional security to the public funds in 66 depositories.
12,786 60
For compensation to receiver at Santa F6,.. acting as
depositary
.
2,000 00
For salary of clerk, Avatchman and porter, office of
depositary at Santa.F^,
.-. 2,050 00
For survey of Atlantic and Gulf coasts of the United
States
,..--,.-.
184,100 00
For survey of the western coasts of the United States
110,500 00.
For survey of the Florida reefs and keys . . . . . . . . . .
8,500 00
For publishing the observations of the survey of the
coasts of the United Stat'es
3,000 00
For fuel and quarters for officers of the army serving in the coast survey
5, 000 00
For the repairs of the CraAvford, «fec.,'used in the
coast survey
5,000 00
For pay and rations of engineers for seven steamers
used in the coast survey
6, 000 00
For paying arrears duo authors and artists of the
exploring expedition
.'
2, 000 00
For the services of the California central r o u t e . . . . .
999,980 00
For facilitating communication between the Atlantic
and Pacific States by electric telegraph..:
40, 082 34
For collections of agriculturial statistics
90, 000 00 •
For payment for horses and other property lost or
• •"
destroyed in the 'military service of the United
States
• 484,902 13
For claims not otherAvise provided f o r . . ; . . . . . . . . . .
1, 980 57
For expenses of the Smithsonian Institution..
.
30,910 14
For the continuation of the Treasury building.
655,491 54
For a site and erection thereon of a penitentiary in
Utah Territory . . . ,
...........
8,36300
For a capitol in Washington Territory ...
'..'
50 00
For constructing burglar-proof vaults for the assistant treasurer at New York, and fire-proof file cases
for the collector at New York, and for incidental
expenses of a change of location of these offices.. •
73,492.94
For building post offices, court-houses, &c., include . •
ing purchase of sites
39,842 03 ^
For expenses incident to the issue and disposal-of
$200,000,000 United States b o n d s . . . : . . • . . . .
347,017 17
For compensation to prize commissioners and other
expenses connected there.Avith
.^..........
' 3,553 -10
35
$1,290,691 02
36
REPORT ON THE FINANCES.
For salaries of commissioners in insurrectionary districts in the United States, &c
For contingent expenses of commissioners of direct
taxes in insurrectionary districts in the United
States
For the purchase of sorghum seed
For rebuilding shop in the propagating garden
For postage, Department of Agriculture!
......
For the purchase of cotton seed
....
For carpets, furniture, and cans for fruit
.
For testing the practicability of raising hemp and
flax as a substitute for cotton
For fuel
For expenses of commissions, &c., to carry into
effect a national loan
For expenses incident to an act to provide a national
currency
For the detection and bringing to trial persons engaged in counterfeiting coin, &c
....
For a series of portraits of Presidents for the Executive mansion
-••-.
For the release of certain persons held to service or
labor in the District of Columbia
For alloAvance or drawback on articles on which internal duty or tax has been paid
For lighting and ventilating the Treasury building..
For expenses of collecting the revenue frprii customs,
For repayment to importers of excess of deposits
from ascertained duties-.
For debentures on draAvbacks, bounties or allowances.
For refunding duties under the act extending the
Avarehouse system
For debentures and other charges
For salaries of special examiners' of drugs
For additional compensation to collectors, naval officers, &c
For support and maintenance of light-houses, & c . . .
For building hght-houses, &c.; for beacons, buoj^s,
&c
....
For light-boats, compensation of keepers of stations,
&c
For marine hospital establishments
For building marine hospitals, including repairs,
&.C
For building custom-houses, including repairs, &c.
For building marine hospitals and custom-houses..
For unclaimed inerchandise
For proceeds of sale of goods, Avares, &-c
For repairing government warehouse at Staten
Island....
,
----.
For purchase of steam or sailing revenue cutters...
For expenses of collecting the revenue from .sales of
public lands
•
For rents of surveyor general's offices, &c
For repayment of lands erroneously sold
......
For indemnity forsAvamp lands sold to individualsFor debentures and other charges
•
For surveys of public lands
For surveys of public land.s in California.
•
For services of special counsel, tfcc, in defending
the title to public property in California
For preparing unfinished records of surveys to he
transferred to the Slate authorities
For suppression of the slave trade
----- r
For colonization of persons of African descent.
For expenses of taking the eighth census
For salaries and other necessary expenses of Metro
pohtan police
,
For repairs, &c., for the President's House
For rebuilding the President's stables
$43,834 23
5,998 66
2,000 00
800 00
1,320 GO,
70 70
350 00
5,000 00
300 00 ,
2,040,127 97
356,765 37
25,964 66
5,000 00
250 00
713,987 78
1,485 41
4, 146,584 93
2,597,891 99
1,051,331 65
491 50
9,184 80
4,249 83
1,120 56
766,572 63
164,189 04
29,842 13
260,91184
24,571
83,068
, 1,014
2,490
405
79
02
13
25
05.
39,550 00.
377,666 63
100,995
11,498
12,227
31,348
2,027
91,112
650
91
53 41
52
54
40
08
9,759 00
1,721
65,538
10,692
59,950
5l
41
15
00
108,000 00
6,000 00
10,000 00
REPORT ON T H E FINANCES.
For lighting the President's House from the Capitol
with gas, & c . . . .
For fuel for the President's House
For work of art for the ornamentation of tho Capitol.
For alterations and repairs of buildings in Washington, improvements of grounds, & c .
For compensation of public gardener, gate-keepers,
laborers, AVatchman, &c.
'.
For penitentiary in the District of Columbia
:..
For ColumbiaJnstitute for Deaf, Dumb, and Blind,
in the District of Columbia
For completing the Washington aqueduct
:.
For Potomac and Eastern Branch bridges, compensation of draAv-keepers, & c . . .
For support of transient paupers in the District of
Columbia.
For expense of packing and distributing congressional journals and documents
'......
For patent fund....
•.
For the Patent Office building
For support of insane paupers of the District oif
Columbiaandarmy and navy of the United States.
For preservation of collections of the exploring expedition...
For expenses incurred in fitting up a territorial prison
at Denver, TeiTitory of Colorado
For the purchase of United States statutes...
For the encouragement in the State of Illinois..
For roads and canals, State of Arkansas
For roads and canals, State of Michigan
For draAvings to illustrate the report of Commissioner of Patents
-.
For coal for library of Congress
For the relief of sundry individuals...
.-.
37
$78,92283
2,400 00
5,018 00
478,257 12
"
24,55310
15,34185
11,09500'
129,756 70*
1,193 49
•
6,000 00
'4,000 00
198,683 17
67,800 00
.
.
62,500*00'
4,000 00
4,754
7,000
1,565
19,634
1,,676
75
00
80
75
12
.
«
5,000 00
495 00
48,550 88
18,156,878 15
From which deduct repayments on account of appropriations under which there were no expenditures
during the year
Total miscellaneous.-
1,147 84
------,
---
|18,155,730 31
UNDER THE DIRECTION OF THE INTERIOR DEPARTMENT.
For
For
For
For
the Indian department-..
pensions, military
pensions, naval
relief of sundry individtials
2,538,297
4,799,669
167,443
12,520
80
63
54
00
Total Interior Department
7,517,930 97
UNDER THE DIRECTION OF THE WAR DEPARTMENT.
For pay of the army proper
For pay of v o l u n t e e r s . . . : . . . . .
For subsistence of volrftiteers and regulars
For Quartermaster's department.-.
"
For arms, ordnance, &c
-.
For forts, arsenals, armories, &c
— -^
F^r Military Academy at West Point
For medical and hospital department
For expenses of recruiting
i......'
For collecting and drilling volunteers...
•.•
For draft and substitute fund
....
For bounty to volunteers and r e g u l a r s . . . . . .
For refunding to States expenses incurred in raising
volunteers
For miscellaneous
'' 4,360,21390
204,047,917 42
95,230,415 43
309,078,752 79
35,228,748 47.
5,732,639 28
40,754 50
11,044,288 18 •
302,20971
5,688,180 09
5,302,641 00
12,258,847 00 •
/
1,269,565 57
1,206,669 63 .
Total War D e p a r t m e n t . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
690,791,842 97
38
REPORT ON T H E
FINANCES.
UNDER T H E DIRECTION O F T H E NAVY D E P A R T M E N T .
Forpay of the n a v y . . . . . . . . .
•..
:
For proAisions and c l o t h i n g . . . . . . 1
For contingencies of the navy
.........
...
For prize money to captors
For medicine and surgery
.—...
For construction and repair
For steam machinery.. • . . . . - . . .
For equipment and recruiting
For ordnance, & c . .
Foryards and d o c k s . . . . . . . . . . . .
For marine c o r p s : . . - - .
For navigation, «&c..
ForNaval Academy .For relief of sundry-individuals
.
"
Total Navy D e p a r t m e n t . . . . . . . . . .
$20,099,760 7 8 ;
• 5,316,805 93 ^
. 2 2 , 3 7 9 93
2,229,872 61
214,633 78 ,
30,649, 300 53
9,101,998 12
.7,185,17157
7,179,302 03
2,405,328 79
985,302 17
287,920 74
42,879 51
12,636 28
-
;.,
: '
:
. $85,733,292 77
To which add:
For interest on the public debt, including treasury
- notes............
53,685,421 69
Total expenditures, exclusive of principal of
the,public debt
865,234,087 86
PRINCIPAL O F T H E PUBLIC D E B T .
For redemption of stock loan of 1842
For reimbursement of treasury notes issued under
acts of Congress prior to December 23, J 857
For redemption of Texan indemnity stock, act of
9th September, 1.850
For* redemption of stock, Washington and Oregon
wardebt
:
For redemption of United States treasury notes, act
December 23, 1857
For redemption of 7i% coupon bonds, act. July 17,
1861..........
For redemption of United States treasury notes, act
March2, 1861.
For redemption of United States treasury notes, act
J u l y l 7 , 1861
For redemption of United States treasury notes, act
February 25, 1862
For redemption of United States certificates of indebtedness, per acts 1st and 17th March, 1862
For redemption of temporary loan, acts February 25
and March 17, 1862...
...•
'..
For redemption of postage and other stamps authorized by actlluly 17, 1862..
For redemption of fractional currency, act March 3,
1863
For redemption of 2-year 5 per cent, treasury, notes,
act March 3, 1863
..
1
For redemption of 3-year 6 per cent, compound. interest treasury notes, acts March 3, 1863, and
June 30, 1864....
105,812 30
, 5 0 00
,
992,000 00
•
5,300 00
2,000 00
687,500 00
1,863,400 00
2,892,42750
42,561,048 54
165,080,241 65
197,299,734 04
5,024,900 00
442,400 00.
13,615,200 00
,
"^
2,250,000 00
Total principal'of the pubUc d e b t . . . . —
Balance in the treasury J u l y l , 1864
'' ' \
°
432,822,014 03
.....
.-^..........
96,739,905 73
S. B. COLBY, Register,
TREASURY DEPARTMENT,
'
•
Register's Office, Novemher 28, 1S64:
REPORT ON THE FINANCES.
39
No. 4.
Statement of the receipts and expenditures of the United Staten f o r tlie quarter
ending Stptember 30, 1864, exclusive of trust funds,
RECEIPTS. .
E'rom customs
,......,..,
$19,271,091 96
From sales of public lands
342,185 84
From direct tax
...,...,,.,
.
16, 079 86
From internal revenue.
^...
.
46,562,859 92
From miscellaneous sources
-^
9, 020,171 44
From fractional currency, per act of March 3, 1863.
4,340,798 15
From United States notes, per act of February 25, 1862
3,355,820 00
From 5-20 3-ears bonds, per act of February 25, 1862...
....:.
201,35715
From temporary loans, per acts of February 25 and March 17, 1862
1.
21,198,951 97
From cert-ficates of indebtedness, per acts of March 1 and 17, 1862
..
85,471,200 63
From 6 per cent. tAventy-years bonds, per act of July 17, 1861
..
78,963,524 55
From 6 per cent. 1881 bonds, per act of March 3, 1863
31,848,763 23
From 10-40 years bonds, per act of March 3, 1 8 6 4 . . . . .
6,910,680 50
From 6 per cent, compound interest treasury notes, per acts of March 3,
1863, and June 30, 1864
: . . . . . . -88,073,440 00
From 7 3-10 three-years treasury notes, per act of June 30, 1864
....
56,491,400 00
. ^
-452,068,325 20
EXPENDITURES.
Civil, foreign intercourse, and miscellaneous
Interior, pensions, and Indian
War
Navy
Interest on the public debt, including treasury notes
$8,712,422
4,935,179
286,200,288
33,292,916
19,921,054
51
31
52
49
48
Expenditures exclusive of the principal of the public debt
353,061,861 31
Principal of public debt:
Reimbursement of treasury notes, per acts prior to December 23, 1857 . . . . ^ . . . . .
$50 00
Reimbursement of treasury notes, per act of December
23, 1857
1,000 00
Reimbursement of treasury notes, per act of March 2,
1861
^.
10,450 00
Redemption of p^bstage and other stamps, per act of July"
17, 1861
954,550 40
Redemption of United States notes, per act of July 17,
1861
243,245 00
Redemption of 7 3-1.0 thi-ee-years coupon bonds, per act
of July 17, 1 8 6 1 . . - . . '
106,315,-100 00
Redemption of treasury notes, per act of February 25,
1862
..:..
1,044,379,87
•Reimbursement of temporary loans, per acts of February
25 and March 17, 1862'.
46,507,680 49
Redemption of United States certificates of indebtedness,
per acts of ]\I^arch 1 and 17, 1862
15,183,000 00
Redemption of fractional currency, per act of March 3,
1863
878,04800
Redemption of tAvo-years 5 per cent, interest-bearing
treasury notes, per act of March 3, 1863
57,238,850 00
Redemption of three-years six, per cent, compound interest notes, per acts of March 3, 1863, and June 30,
,
1864
-:.:...............743,760 00
—
229,120,113 76582,181,975 07
S. B. COLBY, /Je^zster.
TREASURY DEPARTMENT,
Register's Office, November 28, 1864.
40
REPORT ON THE FINANCES.
No; 5.—Statement of the indebtedness
Acts authorizing loans, and Bynopsis of same.
A c t o f J u l y 21,1841, and
A p r i 15, 1842.
Authorized a loan of $12,000,000, bearing interest a t a rate not exceeding 6 per
cent, per annum, and reimbursable at tlie will of the Secretary, after six months'
notice, or at any time after three years from the 1st of J a n u a r y , 1842. T h e act
of April 15, 1842, authorized the loan of an additional sum of $5,000,000, and
made the a m o u n t obtained on the loan after the passage of this act reimbursable
after six months' notice, or at a n y time not exceeding twenty years from the 1st
day of J a n u a r y , 1843. This loan was made for the purpose of redeeming outstanding treasury notes, and to defray any of the public expenses.
Authorized the issue of $23,000,000 in treasnry notes, bearing interest at a rate not
A c t o f J a n . 28,1847.,
e.xceeding 6 per cent, per annum, with authority to borrow any portion.of the
amount, and issue bonds therefor, bearing interest at a rate not exceeding 6 per
cent., and redeemable after the 31st of IDecember, 1867. T h e 13th section authorized the funding of these notes into bonds of the same description. T h e act
limited the arnount to be borrowed or issiied in treiasury notes and funded as
aforesaid to $23,000,000, but authorized tho funding of treasury notes issued
under former acts beyond t h a t amount. T h e excess of the $23,000,000 is m a d e
u p of treasury notes funded under the 14th section.
A c t of March 31, 1848 . . Authorized a loan of $16,000,000. beai-iiig interest at a rate not exceeding 6 p e r
cent, per annum, and reimbursable at any time after t w e n t y years from the 1st of
J u i y , 1848.. Authority was given the Secretary to pui'chase the stock at any time
A c t o f Sept. 9, 1850....- Authorised the issue of $10,000,000 in bonds, bearmg 5 per cent, iuterest, a n d
redeemable at the end of fourteen years, to indemnify the State of T e x a s for her
relinquishment of all claims upon the United States for liability of the debts of
I'exas, and for compensation for the surrender to the United States of her ships,
forts, arsenals, custom-houses, &c!. which became the propert.y of the United
States at the time of annexation.
Old funded and unfunded Consistmg of unclaimed dividends upon stocks issued before the y e a r 1800, aind
debts.
those issued du:iug the war of 1812.
Different issues of treasury no1es
i . . . . .•.
Acts prior to 1857
Authorized an issue of $20 000,000 in treasury notes, bearing interest at a rate not'
A c t o f Dec. 23,1857..
exceeding 6 per cent, per annum, and receivable in p a y m e n t of all public dues,
and to be redeeined atVer the expi»-ation of one year from the date of said notes.
A c t o f J u n e 14, 1 8 5 8 . . . Authorized a loan of $20,000,000 bearing interest at a rate not exceeding 5 per,
cent, per annum, and reimbursable at the option of the government at a n y time
afver the exprration of fifteen years Irom the 1st of J a n u a r y , 1859.
A c t of J i m e 22, 1860 . . . i Authorized a loan of $21,000,000. beaiing interest at a r a t e not exceeding 6 per
cent, per annum, and reimbursable within a period not beyond twenty years,
and not less t h a n teii years, for the redemption of outstanding treasury notes,
and fpr no other purpose.
A c t of P e c . 1 7 , 1 8 6 0 . . . . Authorized an issue of $10,000,000 in, treasury notes, to be redeemed after the expiration of one y e a r from.the date of issue, and bearing such a rate of interest as
m a y be offered b y the lowest bidders. Authority was given to issue these notes
in p a y m e n t of w a r r a n t s in favor of public creditors at their par value, bearing
6 per cent, interest per a n n u m .
Authorized a loan of $25,000,000, bearing interest at a rate not exceeding 6 per
Act of F e b . 8, 1861
cent, per annum, and reimbursable within a period not beyond twenty years,
nor less than iteu years. This loan w a s made for the payment pf the current
expenses, and, was to be a-warded to the most favorable bidders.
Acfcof M a r c h 2 , 1 8 6 1 . . . Authorized a loan of $10,000,000, bearing interest at a rate not exceeding six per
cent, per anniim, and reimbursable after the expiration of-ten years from J u l y
1,1861. . I n case proposals for the loan w e r e not acceptable, authority w a s given
to issue the whole amount in treasury notes bearing interest at a rate not exceeding six per cent, per annum. Authority was also given to substitute treasu r y notes for the whole or a n y p a r t of the loans for. which the ^Secretary was b y
l a w authorized to contract and issue bouds, a t the time of the passage of this
act, and such treasury notes w e r e to be made receivable in payment of all public dues, and redeemable at a n y time within two years from March 2, 1861.
.
' A c t o f M a r c h 2 , 1 8 6 1 . . . Authorized an issue, should the Secretary of the T r e a s u r y deem it expedient, of
$2,800,000, in coupon bonds, bearing interest at the rate of six per cent, per
annum, and redeemable in t w e n t y years, for the. p a y m e n t of expenses incurred
b y the Territories of Washington and Oregon in the suppression of Indian
hostilities, during the years 1855 a n d 1856.
^ Act8 of J u l y 17, 1861, Authorized a loan of $250,000.OGO, for which could be'issued bonds bearinginterest
iind August 5, 1861.
at a rate not exceeding seven p e r c e n t , per annum, ii*redeemable for t w e n t y
year.s, and after that redeemable at the .pleasure of the Uni^.ecl States ; treasury
. notes bearing interest at the rate of 7.30 per cent, per annum, payable three
' years after date, and United States notes without interest, payable on demand;
to t h e e x t e n t o f $50,000,000, (increased by actof F e b r u a r y 12,1862, to $60,000,000,)
the bonds and treasury notes to be issued in such proportions of each as the
Secretary may deem advisable. T h e supplementary act of August 5, 1861,
authorized an issue of bond.s bearing six per cent, interest per annum, and pay, able at the pleasure of the United Statps after t w e n t y years from date, "vyhich
m a y be issued in exchange for 7-30 treasury notes, but no such bonds to be
issued for a less sum than $.500, and the whole amount of such bonds not to exceed the. whole amouiit of 7-30 treasury notes issued.
41
REPORT ON THE FINANCES.
(ffhe United States, Jane 30, l S 6 i .
.
i'
1
o
CM
c
d
t
.2
S
.9
1
1
©
3
»^
o
.a
PCO
1
•l
o
a
2
•
<
a
<
6 p. ct. p .
iannum.
P a r . $17,000,000. $8,000,000
6 p . ct. p .
annum.
Par.
T venty After J u l y 1,1868 6 p. ct. p .
annum.
years.
Par.
Par.
T w e n t y After December
31,1862.
years.
L o a n of 1842
©
1
1"
O
•$196,808 45
•
L o a n of 1 8 4 7 . . . . T w e n t y After December
31, 1867.
years.
: L o a n of 1848
. T e x a s indemnity. F fteen After December
31, 1864.
years. '
5. p. ct. p .
annum.
28,207,000
9,415,25000
16,000,000
16, GOO, 000
8,908,341 80
10,000,000
5,000,000
2,149,000 00
23, 000, GOO
3 & 6 p. ct. P a r .
Q } A f i . , n r t a A /1<a'h+
On demand
One y e a r after
date.
.1
'reasury notes..
One
year.
114,115 48
I m . to6p.c, P a r .
5 t o 5 i p . c t . P a r . 20,000,000
.
.20, GOO, 000
104 511 64
8, 900 GO
L o a n of 1858
Fifteen
years.
December 31,1873 5 p. ct. p .
annum.
Par.
20,000,000
20, 000,000
20,000,000 00
• L o a n of 1860
Ten
years.
After December
31, 1870.
5 p . ct. p .
annum.
P a i : . 21,000,000
7,022,000
7, 022,000 00
' T r e a s u r y notes.-
One
year.
One year
date.
6 and 12 p. P a r .
ct. p an. .
L o a n of F e b . 8,
•1861..
after
. .
T w e n t y After J u n e 1,1881 6 p . ct. p .
.annum.
years.
2 years. 2 y ' r s dfter-date y
f
Treasury
notes.
•
• Oregon w a r
.j
]
10,000,000
10, GOG, GOO
P a r . 25,'000, GOO 18,415,, 000
600 00
18,415,000 00
22,468,100
22,468,100
12,896,350
12 896 350
2,800,000
,1, 090,850
1,016,000 00
^'I^I'-Yi
50, 000,000
139' 999, 700
50, 000, 000 00
109,356,150 00
, 60, 000, 000
780,999 25
164,500 00
6 pr. cent. ? Par.
per ah. >
60days. 60 days after date J
20 y r s . . After J u l y 1, 1881. 6 per cent,
per an.
Par..
•
j
;
;
,
20 y r ' s s i x e s . . . 2 0 y r s . - After J u n e 30,1881. 6.p. ct. p . a n .
After Aug. 18, '64. 7.30 pr. ct. ?
7.30 n o t e s . . .
After Sept. 30, '64. p e r au. 3
( T w o issues.)
D e m ' d notes . . P a y a b l e
on demand.
None
20 y ' r s sixes. 1. 20 yrs.-. After J u n e .30,1881. 6 p e r cent.. P a r . . Exchangeabl.e
for
..per an.
7.30 treas'y
^ notes. •
r-
30, 643,600 00
•!
42
REPORT ON THE FINANCES.
No. 5.—^Statement of the indebtedness
Acts authorizing loans, and synopsis of same,
Actof F e b r u a r y 25,1862. Authorized the issue of $500,000,000 in six per cent, bonds, redeemable after five ;
years, and payable t'^venty years from date, which m a y be exchanged fpr United
States notes. Also, on
Authorized tho issue of not over $11,000,000 additional Of similar bonds, to meet
March 3, 1864
subscriptions already made and paid for.
A c t of F e b r u a r y 25,1862. Authorized the issue of $150,000,000 in legal-tender United States notes,
$50,000,000 of -whieh to be in lieu of demand notes issued under act of J u l y 17,
1861.
A c t of J u l y 11, 1862 . . . . Authorized an additional issue of $150,000,000 legal-tender notes, $35,000,000 of
which might be in denominations less than five dollars ; $50,000,000 of this issue
to be reserved to pay temporary loans promptly in case of emergency.
Resolution of Congress, Authorized tho issue of $100,000,000 in,United States .notes„for the immediate payment of the a r m y and navy, such notes to be a p a r t of the amount provided for
J a n u a r y 17,1863.
in any bill that m a y hereafter be passed b y this Cougress. ( T h e amount in this
resolution is included in act of March 3, 1863.)
A c t of March 3, 1 8 6 3 . . . A further issue of $1.50,000,000 in United States notes, for the purpose of convertT
ing the treasury notes -which raay be issued under this act, aud for no other purpose. And a further issue, if necessary, for the p a y m e n t of the a r m y aud navy,
and other creditors of the government, of $150,000,000 in United States notes,
which amount includes the $100,000,000 authorized by the joint resolution of
Congress, J a n u a r y 17, 1863.
Actof F e b r u a r y 25,1862. Authorized a temporary loan of $25,000,000 in United States notes, for not less
than thirty days, paj'ablc after ten days' notice, at five per cent, interest per
annum. (This was increased to $100,000,000 by the following acts.)
Authorized an increase of temporaiy loans of $25,000,000, bearing interest at a r a t e
March 17, 1862
,
not exceeding five per cent, per annum.
Authorized.a.further increase of temporary loans of $50,000,000, making the whole
J n l y 11, 1862
,
amount authorized $100,000,000.
Authorized the increase of temporary loans to not exceeding $150,000,000, at a r a t e
A c t of J u n e 30, 1864 .,
not exceeding six per cent.
Authorized a loan of $300,000,000 for this, and $600,000,000 for the n e x t fiscal year,
A c t o f March 3, 1863.,
for which could be issued bonds running not less than ten, nor raore than forty
years, principal and interest payable in coin, bearing interest at a rate not exceeding six per cent, per .annum, payable iu Isonds not exceeding $100 annually,
and on all others semi-annually, the whole amount of bonds, treasury notes, and
United States notes, issued under this act, not to exceed the sum of $900,000,000.
A n d so much of this act as limits the loan authorized therein to the current fiscal
A c t of J u n e 30, 1864.
y e a r is repealed by act of J u n e 30, 1864, except so far as it m a y affect
$75,000,000 of bonds already advertised.
A n d treasury notes to the ampunt of $400,000,000, not exceeding three years to
A c t of March 3, 1863.
run, with interest a t not over six per cent, .per annum, principal and interest
payable in lawful money, which m a y bo made a legal tender for their face value,
excluding interest, or convertible into United States notes.
Authorizes the issue of and in lieu of au equal amount of bonds authorized b y the
A c t o f J u n e 30, 1864
first section and as a part of said loan not exceeding $200,000,000 in treasury
notes of any denomination not less than $10, payable at any time not exceeding
three years from date, or, if thought more expedient, redeemable at a n y time
after three years frora date, and bearing interest not exceeding the rate of 7 3-10
per centum, payable in lawful money at maturity, 6T at the discretion of the
Secretary semi-annually; and such of them as shall be made paj'able, principal
aud interest, at maturity, shall be a legal tender to the sarae extent as United
States notes, or their face value, excluding interest, aud raay be paid to any
creditor of the United States at their face value, excluding interest, or to a n y
creditor -willing to receive them at par, including interest; and any treasury
, notes issued under the authority of this act m a y be raade convertible at the discretion of the Secretary of the T r e a s u r y into a n y bonds issued under the authority of this act, and the Secretary of the T r e a s u r y may redeem and cause to
be cancelled and destroyed any treasury notes, or United States notes, heretofore issued under authority of previous acts of Congress, and substitute in lieu
thereof an equal araount of treasury notes, such as are authorized by this act,
or of other United States n o t e s ; nor shall a n y treasury note .bearing interest
issued under this act be a legal tender in payraent or redemptiou of any notes
issued b y a n y bank, banking association, or banker, calculated or intended to
circulate as money.
A c t of J u n e 30, 1 8 6 4 . . . Authorized the issue of $400,000,000 of bonds redeemable at the pleasure of the
government after any period not less than five nor more t h a n ' t h i r t y years, or,
if deemed expedient, made payable a t a n y period not more than forty years fromdate. And said bonds shall bear an annual interest not exceeding 6 per centum,
payable semi-annually in coin. A n d 'the Secretary of the T r e a s u r y may dispose of such bonds, or a n y p a r t thereof, and of a n y bonds commonly known as
five-twenties, rpmainihg unsold, on such terms as he m a y deem most advisable
for lawful money of the United States, or a t his discretion for treasury notes,
certificates of indebtedness, or certificates of deposit, issued under any act of
Congress.
,
43
EEPORT ON THE FINANCES.
of the United States, June 30, 1864---Continiied.
> Five-twenties - 5 or 20 After April 30, '67. 6 per c e n t .
years.
Par.-
United States
notes, n e w
issue.
T e m p ' y l o a n . Not less
than 30
V L o a n o f 1863.
I
'^
P a r . . |$511,000,000 |$510,780, 500
After ten days'
notice-
4, 5, a n d 6
per cent.
After J u n e 30,1881. 6 per c e n t - . Pr'm.
4.13
p.ct.
2 years. 2 y r s . a f t e r d a t e ]
5 per cent.
1 y o a r . 1 y e a r after date J
5 per c e n t . . P a r .
$510,780,500 00
450,000,000
431,178,670 84
150,000,000
72,330,191 44
75,000,000
Par-
Being issued.
42,672,273 34
166,480, GOO
108,951,450 00
44, 520,000
44,520,000 00
17,250, GOO
15,000,000 00
Treasury
notes.
•Treasury n o t e s . . 3 years. Three years after G per cent, P a r compound
date.
interest.
400,000,000
44
REPORT ON THE FINANCES.
No. 5.—Statement of the indebtedness
Acts authorizing loans, and synopsis of saine.
Authorizes the issue of bonds not exceeding $200,000,000, bearing date March 1,
1864, or any subsequent period, redeemable at the pleasure of the government
after any period not less than five years, and payable at any period not more
than forty years from date, in coin, bearing interest not exceeding six per centum
a year, payable on bonds not over one liuudred dollars anmially, and on all
other bonds semi-annually, in coin.
Authorized
an issue of certificates of indebtedness, payable one year from date,
Actof March 1, 1862-.,.
in settlement of audited claims against the go-^ernuient. Interest 6 per cent,
per annum', payable in gold; and by
Actof March 3, 1863... Payable in lawful currency on those issued after that date. Amount of issue not
specified:
Actof July 17, 1862... Authorized an issue of notes of the fractional parts of one dollar, receivable in
payment of all dues, except customs, less than five dollars, and exchangeable
for United States notes in sums not less than five dollars. Amount of issue not
specified.
Act of March 3, 1863...' Authorized an issue not exceeding $50,000,000 in fractional currency, (in lieu of
postage or other stamps,) exchangeable foi- United States notes in sums not less
than three dollars, and receivable for any dues to the United; States lees than
five dollar.s, except duties on imports. The -whole amount issued, including
postage and, other stamps issued as currency, not to exceed $50,000,000. Authority was given to prepare it in the Treasury Department, under the supervision of the Secretary.
Actof June 30,. 1864... Authorized issue in lieu of the issue under acts of July 17, 1862, and March 3,
1863, the whole amount outstanding under aU. these acts not to exceed $50,000,000.
Actof March3, 1864.
45.
EEPOET ON THE FINANCES.
of the United States, June 30, 1864-^-Continuecl.
6
-
i
o
A
1,
1
o
1
Ten-forties
s
o
. .a
-1
a
<
• o
- • •
• •"
1
• "a
o
PI
a
<
10 or 40 After Feb. 28,1874. 5 per cent.. Par-. $200,000,000 $73,337,750
years.
$73, 337,750 00
O
i Certificates of | l y r . . COne year after > 6 per cent. Par.. Not speci\ date.
j indebtedness.
fied.
Postal currency.
Par.. Not speci- 20,192,456
fied,
Fractional cur-
Par..
50,000,000
, 160,720,000 00
15,167,556 00
7,727,321 25
1,740,690,489 49
46
REPORT ON THE FINANCES.
O F F I C E OF COMPTROLLER OF THE CURRENCY,
^
' November 25, l S 6 i .
In compliance with tlie requirements of the 61st section of the national currency act, I have the honor of making through you to the Congress of the^
United States the following report:
,:
Since my last annual report two hundred and eighty-two new banks have
been organized, and one hundred and sixty-eight State banks have been changed
into national ones. Of the one hundred banks last organized, sixty-seven have
been conversions of State banks, and nearly all the papers now being filed are,
for the change of State banks into national associations.
There are now in existence, under the national currency act, five hundred and.
eighty-four associations, which are located in the following States:
In
In
In
In
In
In
In
In
In
In
In
In
In
In
In
In
In
In
In
In
In
In
In
In
In
In
In
Maine — .
New Hampshire
Vermont
Massachusetts
Rhode Island
Connecticut
New York
• - • -.
New Jersey
Pennsylvania
Delaware
Maryland
District of Columbia. ^
Virginia
West Virginia
Ohio
Michigan
Indiana
Illinois
Wisconsin
Minnesota .
..
Iowa
Missouri
Kansas
Nebraska Territory
Kentucky — i.
Tennessee
„
Louisiana
^
^..
----— -
•• -.^
.-
- -.
.
....
«
—
—
>
....
i...
.......
---..........
.......
.....
..,
.-•.-••
--•
--•--,-
18:
9'
10
67
2
20
100
16
109
1
3.
2
1
2
84
15"
34
38
15
4"
20
i
1
1:
1^
3^
T
The paid-in capital of the banks in the respective States and Territories, the
currency delivered to them, (a considerable portion of which has not been put^
into circulation,) and the bonds deposited with the Treasurer to secure their
notes, are as follows;
.
'.'.']
REPORT ON T H E
State.
Maine
New Hampshire
Vermont
Rhode Island
Massachusetts
—
Connecticut
New York
ipennsylvania
New Jersey
Delaware
Maryland
District ol Columbia ..
Virginia
West Virginia
Ohio
Kentucky
Indiana
Illinois
Michigan
—....
Wisconsin
Minnesota
Iowa
Nebraska Territory . . .
Kansas
.
Missouri
Tennessee
Louisiana
.•.— .
Total .
47
FINANCES.
Capital stock
paid in.
Circulation.
$2,749,800 00
1,120 oOO 00
1,490,000 00
700,000 00
25,-909,040 00^
5,176,638 00
20,599,175 03
21,120,148 88
2,141,249 00
300,000 00
1,560,000 00
600, 000 GO;
95,025 00
206,950 00
10,035,165 86
200,000 00
4,201,671 26
4,147,837 25
1,165,090 00
1,040,277 00
590,000 00
1,215,000 O.O
40,000 00
100, 000 00
1,621,530 00
340,000 00
500,000 00
$1,887,880
552,700
1,311,800
12,536, 850
4, 084, 050
12, .584,950
•10,193,830
1,756,170
200,000
1,245,000
; 477,000
95,000
• 140,000
7,505,880
• 162,000
3,148, 400
3,396,560
797,800
774,500
442,000
. 945,900
27,OOO
49,000
722,000
234,380
, . 180,000
$2,244 500
944,000
1,6:36,000
560,000
16,888,650
4,525,500
14,064,600
14,964,100
2,011,000
250,000
1,400,000
534,000
112,000
230,000.
8,749,850
184,000
3,924,100
3,794,600
943,500
903,050
603,000
1,092,000
30,000
55,000
865,000
263,000
200,000
108,964,597 28
65," 864,650
81,961,450
414,000
Bonds.
A detailed statement of the affairs of each bank on the first Monday of OctOr
ber last, Avith an abstract of the condition of all of them in the aggregate on
that day, is herewith submitted, together with the names and compensation of
the clerks, and the total expenses of the bureau for the fiscal year.
A large proportion of the circulating notes which have been furnished by the
Comptroller was intended to take the place and is taking the place of the circulation of such State banks as have been converted into national ones, or of those
whose notes have beeri voluntarily retired, or have been returned from those
parts of the country in'which the notes of the United States and of the national
banks are alone current; so that the currency delivered to the national banks is
not and will not be altogether an addition to the paper money of the country^
but rather, to a considerable extent, the substitution of it for that of the State
banks.
/
It is perhaps to be regretted that so many new banks have been organized
in States where, before the passage of the act, there was no deficiency of bank-:
ing capital. There would have been less cause for apprehension that banking
capital in any of the States was being too rapidly increased, if, by suitable
legislation of the States, State banks had been sooner authorized to avail themselves of the benefits of the national currency act, and the managers of banks,
where the necessary legislation had been obtained, had more promptly discerned
the inevitable tendency of the public sentiment, and co-operated with the government in its efforts to nationalize the bank note circulation of the country.
It was not the intention of the originators and friends of the system, nor has it
been the policy of the Comptroller, to swell, through the instrumentality of the
national banks, the volume of paper money. On the contrary, the system was
48
REPORT ON THE FINANCES.
designed to check overissues by requiring ample security for every dollar
which should be put into circulation, and it has been the aim of the Comptroller
so to administer the law as to prevent, instead of encouraging, an unhealthy and
dangerous expansion of credits.
' ^
I am happy in being able to say that my apprehensions of a too rapid increase of national banks have been much lessened by the recent action of many
State banks. The legislature of Pennsylvania, following the example of the
legislatures of Massachusetts, Connecticut, &c., has recently authorized the
banks of that State to reorganize under the national system, and the stockholders of so many of thera are availing themselves of this authority, as to render it
•quite certain that at an early day there will be in this great central State, without a dangerous increase of its banking capital, but one system of banking. I n
fact, the indications are now unmistakable that the time is not far distant when
the people of the United States will be everywhere relieved of a bank note circulation of limited credit and uncertain value, and supplied with one of uniform
credit and as solvent as the nation. It has been the earnest wish of the Comptroller that this desirable result should be brought about through the agency of
existing banks, rather than by the organization of new ones, so that the national
circulation might be introduced with as little increase of banking capital as possible. A national bank note currency will be one of the compensations for the
heavy debt which has been incurred in the terrible contest in which the nation
has been involved. If it can be everywhere introduced, as now seems probable,
without creating a dangerous bank note inflation, it will prove to be a compensation which more than anything else will reconcile the people to the burdens
which the war must necessarily impose upon them. I t will be so by its tendency to regulate domestic exchanges, by the stability it will give to trade, in
preventing unsecured issues and bank note panics, by saving the people from
losses in the use of paper money, and by its influence in securing and perpetuating that national unity which is the ark of our safety.
I t is an interesting fact, that this great change is taking place—this great
financial revolution, if I may so call it, is being accomplished, without disturbing the business of the country. State banks, whose conversions are facilitated'
by enabling acts, are being daily reorganized without a curtailment of discounts,
or even a temporary derangement of their affairs. Nearly all the banking capital of Philadelphia has been recently nationalized, with scarcely an interruption
of the business of the, banks for a single day. In States where no enabling
legislation has been obtained, the change from the State to the national system
is attended with more difficulty. But even in these States, by the organization
of national banks by the stockholders of State banks, and the transfer of the
assets of the latter to the former, the change has been already, in many instances,
effected without loss to the owners, and with very little practical inconvenience
to the managers.
I t is also an interesting fact, that the stock of State banks which have been '
changed into national associations has not, been depreciated by the change; on
the contrary, the shares of most of them have been appreciated, and I know of
no instance in which their real or market value has been injuriously affected by
it. This fact sufficiently refutes the charge, sometimes urged against the system,
that it was being forced upon the, country to the prejudice of the stockholders
of State institutions.
I t may be proper for me to state another fact in this connexion of interest
to the public, which is, that the national banks are, without any known exceptions, in safe, although some of them are in inexperienced hands, and that the
fears that the national banking system would be the means of filling the country
with banks of fictitious capitals, and be a reproduction, on a large scale, of the
stock banking systems of States in which they had proved to be a failure, if
not a fraud, are, from present indications, without a real foundation.
REPORT ON THE FINANCES.
49
The fact that such apprehensions were entertained or were professed to be
entertained by the bankers of a State, in which a system similar in some of itS/
main feautres was in practical operation, intimidated, fbr a'while, ,the.:Capitaiists of other States, and retarded the reorganization of State banks, ,biit worked
no permanent injury to the national system. O n t h e contrary, the expression
of these fears has led to a thorough ex.amination of the act, and a carefnl obser-^
vation of its administration, and the result has been favorable to both. It has
been discovered that in many important particulars the natiojial system differs
from, and is an improvement upon, the State system, which it the most CiOsely
resembles; that it restricts circula.tion to ninety per cent, of the bonds on de-.
posit with the Treasurer, and prohibits the banks from issuingnotes to an amount,
exceeding their bona fide paid up capitals, sworn to by their officers ; that
every interior ^national bank, in addition to redeeming its notes at its own counter,
is compelled to redeem at par, at some commercial, centre, thereby tending to
prevent high rates of exchange between the different sections of the country,
and that, in case of the failure of a bank" to redeem its notes according to the
provisions of the act, these notes, instead of being depreciated, would be at once
redeemable in lawful money, at the treasury of the United States. It has been
also ascertained that the Comptroller is requiring the most satisfactory references
or credentials in regard to the standing and responsibility of the persons proposing to organize national banks, and is instituting a s}^s,tem of examinations
wliich will do much to expose and check improper practices on the part of the
bankers, and violations of the wholesome provisions of the law.
This examination of the act, and the observation.of the manner in which it
it is being administered, have resulted in the entering up of a popular judgment
in favor of the national banking system ; a judgment, not that the system is a
perfect one, nor free from danger of abuse, but that it is a safer system, better
adapted to the nature of our political institutions, and to our commercial necessities, giving more strength'to the governmeiit, with less risk of its being used
by the government against the just rights of the States, or the rights of the
people, than any system which has yet been devised, and that by such amend-rnents of the act as experience may show to be' needful, it may be made as
little objectionable, and as beneficial to the government and the people, as any
paper money banking system'that wisdom and experience are likely to invent.
I t promises to give to the people that long existing ''desideratum," a national
currency without a national bank, a bank note circulation of uniform value
without the creation of a moneyed power in a few hands over the politics and .
business of the country.
Of course this system depends for its success upon the maintenance of the
faith and credit of the nation, which, in their turn, depend upon the preservation of the national integrity. If these' fkiii, the national banking system will
fail; but it will go down with all other important -interests, and will be but a
part of the general Avreckr That such a calamity is not in store for us is the
confident hope and belief of all true men of the loyal States. The anxieties
and apprehensions which have existed heretofore on this jaoint are rapidly disappearing as the loyal mind of the United States has hardened to the inexorable resolution that the Union shall be preserved, and the public credit shall be
maintained, no matter what sacrifices and burdens the execution of this resolution may involve.
. .
I t is a common objection to the national banking systern, on the part of some
who favor a national currency, that it will deprive the government of the privilege it might safely use, and the field it might profitably occupy, by the continued circulation of its own notes. Why, it is asked, should not the government drive out of circulation all bank notes, and continue to issue, as it h a s .
done, since the commencement of the war, its.own notes, aiid thus save the ,
interest which otherwise will go to the banks'? I n answer,'! would remark : ' "'
^ 4 F
,
.
.
.
^
50
REPORT ON THE FINANCES.
The banking interest in the United States" is an important one; it has grown
with the business of the country, and has been largely instrumental in developing the national resources and in increasing the national wealth. Banks of
issue, badly and dishonestly as many of them have been managed, and disastrous as have been the failures which bad management and dishonesty have
produced, have still been of unquestionable advantage to the people. The
'capital of the country has been largely, and in good faith, invested in them,
•and thousands of stockholders depend upon the dividends upon their bank
stock for support. It is an interest which--h/is stood by the government in its
struggles with a gigantic rebe^>\on; and now, when it is indispensable that the
government should control the issues of paper money, there has been created
a national banking system, not to destroy the State banks but to absorb them,
and that, too, without prejudice to their stockholders.
Governments should not be bankers. None has existed which could be safely
, trusted Avitli the privilege of permanently issuing its own notes as money. Circulating notes have been issued under peculiar circumstances by other governments, as it is now being done by that of the United States, but the judgment
of the world is against it as a permanent policy, and nothing but an overpowering public exigency Avill at any time justify it. Under popular institutions
like ours no more dangerous, no iriore corrupting power could be lodged in the
•hands of the.^party in possession of the government; none more perilous to
official probity, and free elections. Give to a party dominant in the legislative
and executive branches of the government the authority of issuing paper money
for the purpose of furnishing the country with its currency, subject as it would
be to no restraint but its own pleasure, and what guaranty would there be that
this authority Avould be honestly and judiciously used? If there were no risk
in the preparation of the n'otes, and checks were provided to make fraudulent
issues an impossibility, the power of issuing government promises as a circulating
medium is too dangerous a one to be conferred upon any party, except under
extraordinary circumstances.
,
The present issue of United States notes as lawfiil money, and the decisions
of the courts sustaining the constitutionality of the issue, have been justified
by the consideration that under a great public necessity, when the nation's life
is in peril, policies must be framed and laws must be intei-preted with a view to
• the preservation of the government. This is the paramount consideration to
which all others must bend. Whatever opinions may have been, in times past,
entertained in regard to the propriety of the issue of United States notes, and
the expediency as well as tbe constitutionality of the law making them a legal
tender, there are now, I apprehend, very few intelligent persons who are not
persuaded that without these notes, and the character of lawful money given
to them by Congress and confirmed by the courts, the credit of the nation
would have given way at the very outbreak of the rebellion. When the Ava;r
has been concluded, and the exigency wdiich made the issue of government
notes a necessity has ceased to exist, there will be very few to advocate the
continued use of them oil the ground of economy.
If, however, there were no objections of the kind alluded to, th^re are other
• objections to the permanent issue of circulating notes by the government, which
must be apparent to all who have considered the object and uses bf a paper
currency.
• .
Paper money has been found to be useful, or rather an absolute necessity in
all commercial countries for the convenient transaction of business, and as a
circulating representative of values too large to be represented by coin. Although
the fruitful cause of great evils, by reason of its unregulated use, and of its
uncertain and frequently deceptive character, the general utility of it can hardly
be questioned. Now, what is needed in a paper circulating medium, is, that it
should be convertible into coin; that it should be sufficient in amount to answer
REPORT ON THE FINANCES.
51
the purposes of legitimate business; that it should not, on the one Hand, by
being overissued, encourage extravagance and speculation and give an artificial
and unreliable value to property; nor, on the other hand, by being reduced below
the proper standard, interrupt business and unsettle values. It should be supplied to ju.st the extent of the demands of a healthy trade. It- should be increased as the regular business of the country may require its increase, and be
diminished as the proper demand for it is diminished.
It is not pretended that banks of issue have furnished this kind of circulation.
Bank notes, with few exceptions, have been convertible into coin when there
was no demand for coin, and inconvertible when there was. They have, too
generally, been issued for the exclusive benefit of the bankers, and not for the
convenience .of the public, and they have encouraged speculation, when their true
mission was to facilitate trade. It has been the bane of a bank note circulation,
that it has been expanded by the.avarice of the bankers, and contracted by the
distrust that overissues have created.
Now, this objection to a bank note circulation applies with much greater forceto government issues. There is always inducement enough for banks to keep^
up a full circulation, and against excessive issues there arc the restrictions of
law and the liability to redeem. Government notes, in the issue thereof, would
be regulated only by the necessities of the government or the interests of the
party in power. At one time they might be increased altogether beyond the
needs of commerce and trade, thereby enhancing prices and inducing speculation; at another, they might be so reduced as to embarrass business and precipitate financial disasters. They would be incomparably worse in this respect
than a bank note currency, because the power that should control circulation
would be the power that furnishes it. Supplied by an authority not in sympathy
with trade,.they would not be accommodated to the requirements of trade..
They might be the fullest in volume when there was the least demand for a full
circulation, and the most contracted when there was a healthy demand for ani
increase. They would eventually become an undesirable circulation, becausethere would be no way in which the redemption of them could be enforced::
they would be a dangerous circulation, because they would be under the control of political parties; an unreliable circulation, because, having no connexion
with trade and commerce, they would not be regulated by their necessities.
There are objections to- all kinds of paper money; but, in some form, it is a.
commercial necessity, and no form has yet been contrived so little objectionable
as that which is authorized by the national currency act. Under this act thegovernment performs its proper functions by exercising one of its constitutional
powers for the regulation of commerce, by fixing the maximum of bank notecirculation, securing its solvency, and giving to it nationality of character and
•uniformity of value. I t takes the promises, which are to go among the peoplej
through the national banks, put its seal upon them, and guarantees their
, redemption, as it takes the precious ore from the mines—the property of individuals—coins it into money of the- United States and fixes the value thereof. I t
thus performs the proper offices of government. In doing so it interferes with
no State rights, meddles with no man's lawful pursuits. It stands between the
' bankers and the people, and while it protects the latter from imposition in the^
use of a bank note currency, it trespassessupon no privileges of the formeix
Without becoming a banker, and without, as in the case of the charter of the
United States Bank, conferring peculiar if not dangerous privileges upon a
single corporation, it provides a national circulation^ indispensable for its own
use and safety in the collection of its internal revenues,! and suited to the circumstances of the country.
But while the national currency act is restrictive in its general provisions^
and i% expected, when generally adopted to prevent expansions, there is still
danger that too much capital will be invested under it during the suspension Oii
62
^ REPORT ON THE FINANCES.
specie payments, and in the existing unsettled condition of our political and
financial affairs. When money is plenty, and fortunes are being rapidly acquired,
the country is always in a feverish and unhealthy state. This is especially true
at the present time. The enormous expenditures of the government, and the great
advances in prices since the commencement of the war, have made many persons
suddenly rich, and ,upoh fortunes suddenly acquired, have followed reckless
expenditures, extravagance, waste. Speculation is taking the place of sober
and persevering industry, and thousands are deluded Avith the notion that the
wealth of the nation is being increased by the increase of its indebtedness. The
inauguration of anew system of banking, under such circumstances, is peculiarly
hazardous, and I have been, from the time of my appointment, more apprehensive that too many banks would be organized, than that the system would
not be sufficiently attractive to induce capitalists to become connected with it.
The government is the great borrower. .Its obligations compose a large portion
of tlie discount line of the banks, Avhich are making large profits on government
securities at little apparent risk, and the danger is, that the national banking
system, with all its restrictions, may, during the suspension of specie payments,
and the continuance of the war, add to the plethora of paper money; and that,
when the war is over, the banks, deprived of the existing means of investment
in government obligations, and finding no legitimate use^for' their capitals, may
be tempted to use them in encouraging operations that will eventually prove to
be as unprofitable to themselves, as they Avill be injurious to the countiy. For
the double purpose, therefore, of keeping down the national circulation as far as'
it has seemed possible to doit, consistently with the establishment of the system
throughout the country, and preventing an increase of banking capital, that
might hereafter be instrumental in keeping up the inflation, and retarding the.
resumption of specie payments, or prove unprofitable to its owners, I have felt
it to be my duty to discourage, in many instances^ the organizatiojiof new
banks, and in more instanbes to refuse my sanction to the increase of the capital
of those already organized. In doing so, I may seem to have exercised a power
not warranted by the act; but if not sustained by its letter, I have been by its
spirit, and I am willing to let the future decide as to the .correctness or incorrectness of my course.
But while I entertain the opinion that the. currency of the country is already
too much expanded, and that it would be a calamity if the national banking
system should be the means of materially increasing it, I must notbe understood
as sanctioning the notion, so generally prevalent, that the high price of coin is
to be altogether or chiefly attributed to it, or that gold.and silver are, at the•present time, the standard of value in the United States. When gold sold in
Wall street, on the 1st of July last, at 185 premium, many of the best stocks, as
well as productive real estate, were no higher than they have been upon a coinbasis.
'
.
By referring to the gold market in New York during the three past years.it
will be perceived that its value has been regulated by other causes than the inflation of the currency.
.
•
J n January, 1862, gold in New York was at a premium of 1^ per cent. I t
soon fell to 1, from which it rose on the 10th of October to 37, and closed onthe
31st of December at 34. On the 24th of Pebruary, 1863, it had advanced to,
72J, but on the 26th of March (favorable news having been received from the
southwest) it went down to 40-J, but in twelve days, on the receipt of less favorable intelligence from that quarter, it went up to 59 J. A few days after, upon'
the reportof the iron-clad attack upon Fort S t o t e r , it fell to 46, and on receipt
of the.intelligence of the surrender of Port Hudson to 23^. On the 15th of
October it rose to 54, but reached no higher point during that year.
On the 1st of January, 1864,. it opencd^t^52, went up to 88 on the 14^h of
April, and fell to 67 on the 19th of the |ah1:'c inonth. On the passage of tha
REPORT ON THE FINANCES.
53
gold bill, June 22, it rose to 130, and fell the n e x t ' d a y to 115. On the 1st of
J u l y it was forced up to 185, but on the day following (the gold bill having
been repealed) it fell to 130. On the 11th of the same month it went-up again
to 184; on the 15th it fell to 144, and after various fluctuations dropped on the
26th of September to 87—thus rising between the 1st of January and the 1st
of July, 1864*, from 52 to 185, and falling between:the 1st of July and the 26th
of September from 185 to 87. None of these fluctuations were brought about
by an increase or'decrease of the currency; on the contrary, gold rose the, most
rapidly when there was no considerable increase of the currency, and fell in the
face of large additions to it. Nothing can be more conclusive of the incorrectness of the opinion that gold is always the standard of value, and that the high
price it has commanded in the United States during the progress of the war is
the result of an inflated currency, than this brief statement of its variations in
the New York stock market.
Hostility to the government has been as decidedly manifested in the effort
that has been made in the commercial metropolis of the nation to depreciate the
currency as it has been by the enemy in the field; and unfortuately the.eflbrtof "
sympathizers with the rebellion, and of the agents of the rebellious States, to
prostrate the national credit has been strengthened and sustained by thousands
in the loyal States, whose political fidelity it might be ungenerous to question.
Immense interests have been at work all over the country, and concentrated in
New York, to raise the price of coin, and splendid fortunes have been apparently
made by their success. The loyal importer and manufacturer of the east and
the produce and provision merchant of the west have locked hands with the enemies of the republic in a.common effort, although for a difierent object, and sometimes have produced results which have created serious apprehensions that the
Union might be lost for want of means to prosecute the war, or rather on account
of the excessive and unnecessary costliness of the war. The governraent in its
struggles with a gigantic rebellion has not only been con1;ending with armed
rebels in the field, but with unarmed rebels in the loyal States, backed by an
immense interest in.the hands of loyal citizens.
Gold has been a favorite article to gamble in. I t has been forced up and down
by those tricks and devices that are so well understood at the stock board. The
reverses of our arms have beeri used by the operators for an "advance" to send
it up, and our military successes have been turned to the advantage of those
who were interested in a "decline." When the banks and the government suspended specie payments, and a new standard of value was created in the legal
tenders, gold and silver, whose legal value had been flxcd by the same authority,
became an article of traffic, subject to the intluences that have control of the
market, and yet unfortunately everything necessary for use or consumption was
made to follow their upward tendency, as if they were still the proper and only
regulator of prices.
The effect of all this has been, not to break down the credit of the government, but to increase enormously the cost of the war and the expense of living;
for however small may have been the connexion between the price of coin and
our domestic products, every rise of gold, no^ matter by what means efiected, •
has been used as a pretext by holders and speculators for an advance of prices,
to the great injury of the government and the sorrow of a large portion of the
people. It is unquestionably true that the abundance of money has facilitated
the operations against the credit of the government, and that a more stringent market
would have tended to check and restrain them, but it is a mistaken notion that
the high price of coin is an evidence of an overissue of currency or of its
depreciation. If it were generally believed that the war would be ended by
the 1st of January, gold would fall before that time to 25 per cent, premium, if
not lower, although the paper money in circulation might in the mean time be
largely increased.
54
REPORT ON THE FINANCES.
The expenditures of the government have created a great expansion of currency and of prices. There would have undoubtedly been an expansion, in a
]ess degree it is true, but still an expansion, if the war had been carried on upon
a specie basis. Prices of all the necessaries of life as well as luxuries, and of
everything which the government must purchase in the prosecution of the war,
are enormously high, and the penalty is yet to be paid, for the inflation, in increased taxation, and the ruin which must overwhelm the thousands who believe,
and act upon the belief, that the apparent prosperity of the country is real, and
is not to be interrupted. Fortunate will the country be if the'war can be closed
and prices reduced to former standards without.a collapse, which will as greatly
excel in the extent of its disaster that which occurred at the close of the last
war with England as the present war excels that in costliness and iliagnitude.
As long as there was any uncertainty in regard to the success of the national
banking svstem, or the popular verdict upon its merits and security, I did not
feel at liberty to recommend discriminating legislation against the State banks.
I t is for Congress to determine if there is any longer a reasonable uncertainty'
on these points, and if the time has not arrived Avhen all these institutions
should be compelled to retire their circulation. It is indispensable for the
financial success of the treasury that the currency of the country should be
under the control of the government.** This cannot be the case as long as State
institutions have the right to flood the country with their issues. As a system
has been devised under which State banks, or at least as many of them as are
needed, can be reorganized, so that the government can assume a rightful control over bank note circulation, it could hardly be considered oppressive if
Congress should prohibit the further issue of bank notes not authorized by
itself, and compel, by laxtion, (which should be sufficient to effect the object
without being oppressive.) the withdrawal of those whicli have been already
issued. My own opinion is, that this should be done, and that the sooner it is
done the better it will be for the banks themselves and for the public. As long
as the two systems are contending for the field, (although the result of the
contest can be no longer doubtful.) the guvcrninent cannot restrain the issue of
paper money; and as the preference wliich is everywhere given to a national
currency over the notes of the State banks indicates what is the popular
judgment in regard to the merits of the two systems, there seems to be no good
reason why Congress should hesitate to relieve the treasury of a serious embarrassment, and the people of an unsatisfactory circulation.
Some important amendments are required to the act in order that it should
be fully accommodated to the wants and business of the country.
The provisions in regard to the lawful money reserve and the distribution of
the assests of insolvent banks require modification.
I am still of the opinion that the rates of interest to be charged by the
national banks should be fixed by Congress, and not by the States.
There are too many points at which the banks may redeem their notes. All,
with the exception of those in .Philadelphia and Boston, should redeem in New
York. 1'he banks ought to be compelled by law to retain a part, if not all the
coin received by them, for interest on their gold-bearing bonds, in order that
thej^ may be prepared to lend their influence in favor of a return to specie payments, and some,provisions should be introduced by which, when specie payments are resumed, excessive importation of goods may be checked and danger- .
ous exportations of coin may be prevent;ed.
It is of the greatest importance that the national currency system should be
independent of politics and freed from political influences. To effect this, and
to facilitate the business of the banks with the Comptroller, I am clearly of the
opinion that the bureau should be made an independent department, and
removed from Washington to Philadelphia or New York.
REPORT ON THE FINANCES.
55
I do not, however, recommend that any amendments be made by the present
Congress. The act will do well enough, as it is for another year. When the
, next Congress assembles, the defects in it will be better understood, by the
practical working of the system, than they can be at the present time. The
act can then be taken up, and, with the light which the experience of another
year has thrown upon it, judiciously amended.
In reporting the names and compensations of the cleiks employed' in this
bureau, I should neglect a duty to them and to the system if I did not respectfully suggest that a general increase of their salaries should be made, and that
the increase of the salaries of those who occupy positions of high trust and
responsibility should be liberal. This bureau is alreaoy an important one, and
is not unlikely to be one of the. most important in the department. There is
not a desk in it which should not be filled by a man of intelligence, character,
. and good business qualifications. Without such men the affairs of the bureau
cannot be safely or properly administered, arid expensive as living now is m
Washington, it is questionable if the services required can be secured without
an increase of salaries. If there were no doubt, however, on this point, it is
^ not right that honorable and competent men should be faithfully serving the
government for such compensations as leave them, with rigid economy, in no
.better circumstances at the close of a yeai^ than they were at its commencement.
There are undoubtedly, in the different departments at Washington, a great
many drones and incompetent clerks who do not earn the salaries that are paid
them, whose " attendance" should be dispensed with; but my observation, since
- I have been in Washington, has satisfied me that there are in all the depart,ments a body of clerks who, for intelligence, ability, and hearty devotion to
their duties have no superiors anywhere. ,
.
To thera is the country indebted for the accuracy with which an immense
business—a business which has increased ten-fold since the commencement of
the war—is transacted. The expenses of the departments would be largely
reduced if only such were employed, and they were paid respectable salaries.
Cheap clerks are a costly article to the government—it is a poor economy that
drives away or starves competent ones.
The Deputy Comptroller of this bureau holds an important and responsible
position. In the absence of the Comptroller he possesses the power, and performs the duties attached to the office of the Comptroller. The gentleman who
has charge of the vaults and the currency holds also a place of great responsibility; and two or three other clerks are performing duties requiring rare
qualifications.
I am under great obligations to them, and so is the country,
for the prompt and able manner in which they are doing their work, and the
valuable services they have rendered in the organization of the bureau and
systematizing its business. Important duties are devolved upon them, while
they receive but a small portion of the credit which the proper performance of
their duties secures to the bureau. In my judgment, the salaries they are'
receiving are wholly inadequate to the services they are rendering.
. y
. I respectully recommend, therefore, in addition to a general increase of. the
salaries of the clerks, that the Deputy Comptroller be paid a salary .of thirty-fivp
hundred dollars per annum, and that the comptroller be authorized, .with the
approval of the Secretary of the Treasury, to employ three other clerks as heads
of divisions, at salaries not exceeding twenty-five hundred dollars, respectively.
All which is respectfully submitted.
;
H U G H McCULLOCH, Comptroller, ^
' Hon. W. P . FESSENDEN,
Secretary of the Treasury.
^
. .
56
REPORT ON THE FINANCES.
B.
TREASURY DEPARTMENT,
Office of Internal Revenue, December 1, 1864.
SIR : In obedience to the provisions of the thirty-fourth section of the act of
July i, 1862, entitled "An act to provide internal revenue to support the government and pay interest on the public debt," which have been re-enacted by an act
bearing the same title approved on the 30th day of June last, accounts have
been kept in this office of all moneys received from internal duties in each of
the respective States, Territories, and collection districts, exhibiting the amount
collected from each source of revenue, and the sums expended as compensation
and for allowances to the several officers of internal revenue employed in the
collection and assessment districts. Tabular abstracts of these accounts have
been prepared and are herewith submitted. They are somewhat more minute
and specific than seem to be required by the act of Congress, but not more so,
I apprehend, than is necessary to present, in convenient form for practical use,
the information desired. They show—
First. Collections from each specific source of revenue—except stamps,
salaries, and passports—in each collection district. State, and Territory, for the
fiscal year ending June 30, 1864.
Secondly. Statements of sales and deliveries of stamps, exhibiting the
number delivered monthly of each denomination, and the number and aggregate./
value of each kind delivered during the fiscal year ending June 30, 1864.
Thirdly. Receipts from salary tax for the fiscal year ending June 30, 1864.
Fourthly. Recapitulation for the fiscal year ending June 30, 1864, including
receipts from passports through the Department of State.
Fifthly. Comparative table, showing the territorial distribution of internal
revenue, population, and wealth in the United States.
Sixthly. Expenses attending the assessment and collection of the internal
revenue during the fiscal year.
It will be seen that the amount of revenue produced by the act of July 1,
1862, and its supplements, considerably exceeded the estimates. Although the
act of March 7, 1864, by which the tax on spirits was increased from_ twenty
to sixty cents per gallon, added" several millions to the revenue, the law as it
stood, without that amendment, would have produced at least a hundred
millions—twenty-two millions beyond the estimate of the Secretary of the
Treasury, and fifteen beyond the minimum stated in my report. Even that
result did not fairly represent the power of the laws then existing to produce
.revenue. A system of national taxation, so complicated in its details, and so
unwieldy in its proportions, could not be made immediately operative, in all its
provisions, throughout a continent. To apply it to all the interests it was
intended to affect, and to familiarize the people with their duties and responsibilities under it, and the officers, of the revenue with the modes of administration, were necessarily the work of time, and of more time than had, at the date
of my last report, been afforded it.
v
The efforts of this office, earnestly directed to these ends, produced their
proper results. The ofiicers became more expert, the taxes were more strictly
assessed, and the flow of revenue steadily increased. The average monthly-^
product for the first six months was $4,522,332 90. Up to the 1st of May,
1863, no separate monthly account of the receipts was kept, and no accurate
statement can be made of them.
•REPORT ON THE FINANCES.
In
In
In
In
In
In
In
In
In
In
In
In
In
In
May, 1863, the receipts were
June, 1863, the receipts were
July, 1863, the receipts were
August, 1863, the receipts were
September, 1863, the receipts were
October, 1863, the receipts were
November, 1863, the receipts were
December, 1863, the receipts were.
January, 1864, the receipts were
February, 1864, the receipts were
March, 1864, the receipts were
April, 1864, the receipts were.
May, 1864, the receipts were
June, 1864, the receipts were
'
'
•.
,
'.
'.
x
57
§4,963,895
4,488,411
5,298,967
5,604,201
6,136,205
9,511,768
7,953,983
9,034,501
9,177,765
9,355,094
8,149,953
10,945,111
12,098,402
14,994,366
02
49
18
35
43
64
08
01
25
63
14
95
16
77
This rapid increase, though in part owing to the improved acquaintance which
the revenue officers acquired by experience in their duties, and to their familiarity with the routine of administration by constant exercise of their official
functions, is, in part, due to other causes. The general anticipation of the imposition of additional duties induced speculation, and imparted, for a time, a
strong stimulus to the manufacture of several, articles, especially spirits and
tobacco, and materially affected the revenue during the months of May, June
and July. We may properly attribute to such causes an additional yield of
three and one-half to four millions during the last of those months, but I think
not more, and I am well satisfied that, without any increase of duties, the law,
as it stood on the twenty-ninth day of June last, would have yielded for the
current fiscal year full one hundred and twenty-five millions of dollars, if I t
w^ould not, as I incline to think it might, under certain favorable conditions of
trade and business, have realized the estimate of my predecessor in office. If
experience has not justified his expectations, it is because the allowance which,
he made for losses through the inexperience of the government officers, and
fraudulent evasions on the part of disloyal tax-payers, are less than the event
has proved necessary, though large enough to satisfy the doubts, a j^riori, of the ,
most cautious calculator.
The act approved on the 30th day of June last has not thus far pro-ued
more productive than the la,ws which it repealed and supplied. This is owing
to several causes.. In some kinds of production the stock accumulated was
large and considerably beyond the immediate demand. In the instance of cotton
goods, the price of the raw material has advanced since July, while the market
value of manufactured articles for a time ?iuffered a marked decline, from which
it has not wholly recovered. The increase of taxes has also had the usual
effect of such a measure, to check production, at least temporarily, and to abate
the activity of inland trade till business should become accommodated to the
new circumstances. It has thus happened that the revenue collected in August
was but • $15,712,066 84, against $14,994,366 77 collected in June and
$16,570,548 39 in J u l y ; that in September only $15,819,770 7 2 * were re-
* The sum which was covered into the treasury during the first three mouth's of the
current fiscal year was $46,562,869 92. The amount actually received during those months
into t.he treasury as the proper internal revenue of the quarter, beyond all payments to collectors
of salaries and commissions, and to assessors and assistant assessors for salaries and expenses,
was ^48,265,850 16. The difference is merely nominal, and is of account only. It arises
from the fact that notice of the payments to the national depositaries is not in all cases given
by them promptly to the Treasurer, and his books do not show the payments till the notice is
received. Our books show the payments when the certificates of deposit reach the hands of
the cashier.
58
•
REPORT ON THE FINANCES.
ceived, and in October $13,625,350 04. These sums, however, do not repre-.
sent the average receipts which may be reasonably expected for the remaining
eight months of the fiscal year. For example, the excise on distilled spirits,;
which is reasonably expected to prove very productive, has yielded scarcely
anything during these months. The number of gallons distilled in June last, •
according to the returns of the collectors, was 10,468,976; in July, only^
697,099. But now the stock of spirits on harid in July has been largely reduced, and an additional supply will soon be needed to meet the demand. The
same may be said of tobacco. The manufacture of both of these articles must
soon be actively renewed. The temporary check on other productions must
cease to operate, and the growing demand for consumption must be supplied by
a more spirited movement on the part of the producers. The revenue will increase as business improves. What the present law will yield within the cur-,
rent fiscal year it is difficult to estimate. Much depends upon conditions which
are subject to contingencies. Whether our cereals shall be used in large or in
moderate measure for distillation will be determined by the amount of the
English and other European crops, and the consequent state of the grain market
abroad. The supply of cotton will affect the manufacture of cotton cloths, and^
that of wool the manufacture of woollen cloths, and of course, proportionably,
the revenue derived from such manufactures.
The experiences of the past two years Avill, however, furnish us with data for,
an estimate which, if not to be relied upon for entire accuracy, will approximate
nearly enough to actual results for all practical purposes.
• Among the sources of revenue supposed to be most prolific is the five per cent,
income tax levied under the provisions of the joint resolution of the 4th day
July last. Of that no part has yet been paid. I consider that the income tax
collected during the last fiscal year, although part of it was of the assessment of
the previous year, represents pretty fairly what a levy of three per cent, under,
the provisions of the late law should yield. . The amount of that tax collected
^was $23^666,033 98. Of this there was collected as tax on incomes less than
$10,000 the sum of $7,944,153 51. Add to this two-thirds ofthe same sum,
and we have as a total $13,240,255 85, which, with the addition ofthe amount
collected of incomes exceeding $10,000, viz: $6,855,160 37; that of citizens
resident abroad, $58,674 5 1 ; that to be obtained from the tax on United States
securities, $9,344,668 82; from dividends and interest on bonds, $7,244,729 37;:
with the tax on salaries, $2,848,541 05^ make a total of $34,986,035 21. This
estimate will not be maintained as to the items of tax on dividends and salaries,because many persons will escape assessment who could not escape payment
through banks, railroad corporations, and paymasters. But the duties on incomes
will, in general, be assessed more exactly and collected more closely than heretofore. The assessors are armed with powers for investigation and. discovery
which:have not heretofore been conferred, and they have become more tlior-^
oughly acquainted with their obligations under the law than at any prior period;
This view is confirmed by an examination of the sssessment returns from several
collection districts, showing a large advance upon the income tax of last year
I am thus led to believe that the product ofthe five per cent, levy under this
joint resolution will not be less than thirty-five millions of dollars.
Some expectation has been entertained that Congress might during the CUT
suing session reduce the tax on spirits.' This, together with an apprehension
that the stock on hand may be subjected to duty, is now exercising an unfavorable influence on production. Consumption, howeverj proceeds at its accustomed
rate. In the city of New York alone, according to the statements of large dealers,
six hundred barrels are consumed daily, Sundays not excepted. These statef
ments may exaggerate the truth. However that may be, it is certain that a
further supply will soon be needed to meet the demand, and the irrevocable laws
of trade will compel the resumption of distillation. If those engaged in the man
REPORT ON THE FINANCES.
59
ufacture and sale of spirits were satisfied of the permanency of the law imposing -.,
the taxes, and that the market would not be unsettled by the agitation of the,
subject in Congress, the business would soon find its proper channels and become accommodated to the burdens cast upon it. I t is important alike to the
interests of the government and of the people that frequent changes in legisla-,
tion, affecting the prices of articles that enter largely into consumption, should,
if possible, be avoided. This observation, which applies indeed with less force
to dispensable luxuries than to absolute necessaries, is certainly true as to a
commodity, the use of which, as a beverage, in some form or another, has become
well nigh universal. A large amount of capital is invested in its production and
in the trade, domestic and foreign, of which it is the subject, and the regular and
steady employment of that capital accrues to the benefit of the country, while
an unsettled and variable excise invites to speculation and creates irregular movements in business, demoralizing to the community of traders and injurious to the
general weal. It is to be regretted, indeed, that the wliole increase of duty wasnot imposed at once, instead of being made to take effect at different periods, for;
the inducement to accumulate stock to await the .operation of the additionahtax
to be collected after the first of February still continues; and if the prospect of
a market shall warrant an early resumption of distillation, the business will be]
stimulated into activity for a short period, accompanied by a full flow of revenue,^
to be followed by a corresponding period of languor and depression, and a revenue
proportionably diminished. This inevitable effect of irregular taxation might be,
avoided by imposing the two-dollar tax at once, instead of allowing it to stand
postponed for sixty days longer. But on the whole I submit, it would be as
well that it be understood by the country that the expression of the will of Congress on the subject in the last act be accepted as final, and that no suggestion,
be made inviting further legislation affecting the rate of this particular tax. How
far the production of spirits may be influenced by the increase of duty cannot
be positively affirmed. We have yet no experience, which enables us to form
a satisfactory opinion. The annual yield of our distilleries has been about one
hundred millions of gallons, of which full ninety-four millions are consumed at
home. Though substitutes may be found for the commodity in some of its uses,,
experience in other countries has proved that the rate of duty, unless far beyond
the highest prescribed by our law, does not seriously affect cousumption. There
is no article made that constitutes a fairer subject of excise, and there is none
that will produce so much revenue with so little suffering to the tax-payer. If
the laV shall remain untouched as to the rate of tax, we may reasonably expect
to realize, within the remaining seven months of the current fiscal year, not less
than forty millions of dollars from spirits, and in the course of the next year that
sum will probably be doubled. However extravagant this estimate may now
appear, I have no doubt that it will be sustained by the result. All that appears
to be needed to render it almost certain is a few additional means for securing
the collection of the tax on the whole product of the distilleries, and ^thus pro^
• tecting the revenue against illicit distillation to which high duties afford so strong
a temptation. I am happy in being able to say that I believe such means may
now, with the consent of Congress, be placed within reach of the government
by the adoption of a newly invented meter, so ingeniously contrived as to indicate to a revenue officer the quantity and proof of the liquid that.passes over the
still, beyond the power of the distiller to control Or vary the certain result.
The amount of tax collected during the month of October was, as I have already stated, only $13,625,350 04. The falling off of the revenue in that month
is to be attributed to a previous depression. of several iinportant branches of
business, and to the almost total suspension of the distillation of .spirits since
July. The receipts are below the monthly average, independently of the tax on.
spirits. Under usual conditions, that average ought to be not less than $15,000,000.
The sum realized during the past four months of the current fiscal year.
60
REPORT ON THE FINANCES.
without the tax on circulation and deposits paid by the natio'nal banks, is
861,727,738 99, and from all sources $61,892,200 20. Our receipts in Novem'ber,
influenced by the same causes as those in October, are, like them, still below
the average. They amount to $13,146,688 97. The sum of $75,038,889 17
may be considered as the product of the new law operating under the disadvantage of greatly diminished production, arising from a large accumulation of
commodities manufactured in advance of the increased duties. The next seven
months cannot well fail to yield in the aggregate, exclusive of the tax on spirits
and the five per cent assessed on the incomes of 1863, $115,000,000. The
iiicome tax, as alreawly shown, will yield $35,000,000, and spirits $40, 000, 000.
Acco.rding to this estimate, our revenue from excise will be about $265,000,000
for the year ending on the SOth day of June next, without a change in
the rate of d.uties prescribed by the existing law. This result may be somewhat improved by judicious alterations in some of the administrative pro.visions of the late act, by which the modes of proceeding may be made more
simple, uniform and consistent, unnecessary hindrances to . trade removed,,
annoyances to honest tax-payers obviated, and the loopholes by Avhich subjects
of tax escape the grasp of the revenue officers eliectually closed. By the aid
of such alterations,, without any material increase of duties, the capacity of the
present system to produce revenue, under a firm, vigilant, and vigorous administration of it, will, I am satisfied, unless untoward events shall intervene, be
equal to all that its framers expected of it. For the year ending on the 30th
of June, 1866, it will yield full $300,000,000. The product for the present
year, as I have already shown, will fall $35,000,000 short of that sum. For
the balance of the $300,000,000 demanded by ypur arrangements, resort must
be had to additional taxes by way of excise, or to other expedients. The
deficiency, whatever it be, may as a temporary expedient be supplied by a tax
on sales. This tax, indeed, could not be properly added as a permanent supplement to our present scheme of taxation. If adopted as a fixed policy, justice
would seem to require some changes in the present excise to harmonize it with
this addition and equalize the burdens. Yet, for supplying immediate and
pressing wants, it has advantages over any other plan hitherto proposed. I can
find none which promises such a large yield of revenue, writh so little disturbance to trade, and so slight a pressure upon the tax-payer. " Every tax," says
Adam Smith, " ought to be levied at the time and in the manner in which it is
most likely to be convenient for the contributor to pay it." When it is made
payable out of money received and at the time of receiving it, the burden is
most easily and most willingly borne. The seller adds the tax to the price, and
thus anticipates the claim of the government; and the purchaser, when he buys
to sell, is reimbursed by the consumer, who assumes the burden as a voluntary
act, and proportions the weight to his ability to support it. It is also recommended by the facihty with which its basis may be ascertained, and its freedom
from the {Derplexing and complicated inquiries to which income and profits are
necessarily subjected. If it was conveniently practicable that the whole burden
ofthe duty should be placed on the last sales, it would be more consistent with
policy and principle; as by such means the consumer, who is the final paymaster, would be brought into near connexion with the receiver, and the commodity taxed would be relieved from the weight of the taxes increased by
interest for the delay of reimbursement. But such a plan, however desirable
theoretically, is not practically possible. There is no means of determining in
all cases when the final sale to the consumer takes place.
By an estimate based on the consumption of the country, and made a year
ago, it appeared to me that the annual sales of articles in the States ani Territories' subject to the internal revenue laws might be fairly set down as somewhat exceeding in value ten thousand millions of dollars. The New York
Chamber of Commerce, in a memorial to Congress, dated April 24, 1862, esti
REPORT ON THE FINANCES.
b*l
"mated the amount of annual sales of goods arid merchandise of all kinds in the
United States at eleven thousand five hundred millions. I am informed by Dr.
William Elder, of the Treasury Department, whom I esteem goocl o-uthority for
.any statement relating to national statistics, that the production for the year
1860 amounted to three thousand eight hundred millions of dollars. This was
for the whole Union, the calculations being based upon the census returns of
that year. The National Almanac for 1864 states that the production of the
loyal States, in taxable articles in 1863 was three thousand seven hundred
millions in the prices of 1860. The transit of agriculturaLproductions from the
producer to the consumer is usually much more direct than that of manufactured .
articles. Large quantities of grain, hay, pork, and beef are consumed without
sale, and the surplus may be sold once, twice, or thrice, while textile fabrics
are sold five, six, or seven times before being consumed. It has been assumed
by competent calculators, that, on a' general average, productions of the country
are sold four times, and that three-fourths may be supposed to enter the market.
By proceeding in this way our result will be that the amount of sales of merchandise and product in a year will be about eleven thousand millions, on which
a tax of one-half of one per cent, will produce fifty-five millions of dollars. No
addition has been made in consequence of the progressive increase in production,
which has been steady and constant notwithstanding the war, and which, there
is every reason to believe, will continue in an accelerating ratio, unless checked
by financial difficulties. The tendency of the tax will be to diminish the number
of sales, and this may be set off against the opposite tendency, arising from
increasing production.
A tax on sales made by wholesale and retail dealers, by wholesale dealers in
liquor, and by commercial brokers, is already levied by the present excise law.
If all sales of merchandise shall be made taxable, the sums being paid by those
classes of traders in the shape of license fees should-be credited to them, that a
double tax may not be imposed. A tax of one-half of one per cent, on the sales
of merchandise, produce, and other articles of traffic, except real estate, stocks,
securities for money, coin, and bullion, already provided for, to go into operation
in time to embrace the transactions of January next, and to continue for one
year, will supply, within the current fiscal year, the greater part of what will be
needed to make up the total yield of excise to the three hundred millions
required, and within the calendar year will, under conditions of trade and business ordinarily favorable, produce the whole balance and a surplus sufficient to
secure the treasury against the recurrence, at the end of the fiscal year of
lS65-'66, of a deficit similar to that for which it is necessary now to provide.
Within the next six months the disturbing influences of the recent sudden and
violent changes of rates in the excise will cease to be felt, and, if further changes
be avoided, the current of revenue will have risen to its proper volume. No further need of expedients to bring up the total of the excise duties to three hundred
milHons of dollars is apprehended. I am clearly of the opinion that the tax on
sales here suggested is greatly preferable to a supplementary duty on incomes.
I t is also preferable to a direct tax, which, being payable out oT capital and'not
out of profits, is justly regarded as objectionable, and to be avoided if consistent
with the stability pf the public credit.
• I t is evidently advisable that whatever changes may be made in the present
. excise laAvs, they shall leave the frame-work of the system untouched, and shall
be, restricted to the object mainly of simphfying the mode of administration.
Yet there are some ]5rovisions relating to the rates of taxation that require
change. This is especially true of the rule prescribed for assessing the duty on
cigars. By the late act of Congress the valuation of cigars, as subjects of tax,
shall in all cases be the value of the cigars, exclusive of the tax. The tax on
cigars valued over $5 per thousand, and not over $15 per thousand, is $8 per.
thousand; on cigars valued over $15 per thousand, and not over $30 per thou-.
62
REPORT ON THE FINANCES.
sand, $15 per thousand; on cigars valued over $30 per thousand, and not over
$45 per thousand, $25 per thousand; on cigars over $45 per thousand, $40 per
thousand. It requires but little consideration to understand that, under those
provisions, no schedule of values derived from actual sales can be devised which,
, in a majority of cases, will satisfy the requirements of the law. This must
necessarily be so, since determinate values cannot be found for two unknown
quantities in a singile equation.
Take the case, for illustration, of a thousand cigars selling for twelve dollars.
The sale ascertains the value, and the question is. What is "the tax? It must
be either three dollars or eight. If it is three dollars, then the cigars, exclusive
of the tax, are worth nine dollars. But cigars valued over five dollars per
. thousand-, exclusive of the tax, must pay eight dollars. Then put on' the tax
of eight dollars, and the value of the cigars we find to be four dollars, and it
will not, therefore, bear the eight dollars tax. Neither tax is appropriate to tlie
yalue—one is too little and the other is too great. The same difficulty obtains
^ in relation to cigars selling at any price between eight and thirteen dollars,
between twenty-two and thirty dollars, and between seventy and eighty-five
dollars. The law furnishes no rule by which they shall be assessed, yet the
assistant assessor must assess them. In doubtful cases, officers of the revenue
must adopt that interpretation which imposes the lowest duty. A schedule of
rates was therefore prepared, which, if it did not exact of the tax-payer all
that the framers of the act contemplated, reconciled contradictions, furnished a
safe, practical rule, and as nearly as possible carried out the purposes of the act.
All other taxes than those on cigars being levied by the express provisions of
the act on the value, as indicated by the sales, no reasori is conceived why a
rule so convenient, and of such easy application, should be abandoned in relation
to this commodity.
Another result of this mode of taxation is, that it is more profitable for a
manufacturer to sell his cigars at eleven dollars per thousand than at fifteen, at
twenty-five dollars than at thirty-one, at sixty-nine than.at eighty-five, and at
eighty-four than at ninety-eight dollars. The sale's value is the basis of the
^ specific tjax, and the return of the maker is practically the assessor's evidence
of value. The temptation to understate returns is evidently great; much greater
than it would be if tlie amount of the tax followed all the gradations of value.
A change in this part of the law seems to be imperatively demanded, and I suggest that if the tax on tobacco is to be laid, as" heretofore, on the manufact^ured
article, and not upon the leaf, it will be eligible to adopt an ad valorem scale..^
But it appears to me a question well worthy consideration, whether it be not
advisable to tax the whole tobacco product in the leaf. By the adoption of
such a measure, frauds can be more readily guarded against than now, and the
annoyances to which the manufiicturer is necessarily subjected, by any efficient
'scheme of assessment and collection, will be obviated.
Apprehensions of difficulty in assessing tax on the leaf have.been entertained,
but I think, without cause. Tobacco fields, even if .the growers were disposed
-to concealment, could not readily escape the vigilance of assistant assessors^,
and assessments could be made of the product as it passed, from their hands
with much more facility and thoroughness than at any time afterwards. In
England, according to the report of the commissioners of inland revenue, the
duty on hops, which was made payable by the hop-grower, was, of all othersj
!"the most .easily collected, and in which frauds and evasions were the most
rare." Our experience here as to tobacco would, l a m persuaded, be siniilar tc
that of England in the'article of hops, if the tax was laid on the grower; and
much of the demoralization created by fraudulent contrivances to escape th^
atax, and of the expenditure necessarily incurred in efforts to detect and punish
the perpetrators, would be avoided. A light duty on the leaf, accompanied by
"^an ad valorem duty reduced below the present rates, would answer a goodpur-^
REPORT ON THE FINANCES.
63
pose, and by lessening the temptation to evasion would facilitate collections.
Either measure would be an improvement upon the present law. I may add that
there is a general concurrence of opinion among collectors and assessors in these
, views. I n country districts, where ^tobacco is grown and manufactured into
cigars by men of small capital, and the manufactured article sold in parcels of
,a few hundred, or less, the provision for stamping cigars is not productive of
sufficient advantage to compensate for the trouble it gives to assistant assessors,
and the additional expense it occasions to the government. A retail dealer
, must, of course, destroy the stamp when he breaks the packages, and, in his
hands, the want of a stamp is no evidence of fraudulerit acquisition.
By the excise act of 1862 a duty of three cents and one-half per ton was
laid on mineral coals. This was not a large tax, and, of itself, could produce
but little effect on the course of trade, but, added to the expense of transportation, and the high, price of the commodity in the market, it appears to have
encouraged the importation of coal from Nova Scotia, whemce, under the provision of the reciprocity treaty, it comes free of duty. In 1860-'61 the amount
of coal imported from that province was but 204,420 tons, valued at $702,165,
while in 1862r-'63 it has risen to 282,767 tons, valued at $757,048, and in
1863-'64 to about 500,000 tons, worth more than $2,500,000. The present tax
of five cents will operate somewhat more decidedly in the same direction. If
the impost laid on coal by the late act to increase duty on imports was made to
apply to coal imported from the British Provinces, as it would on a recision of
^ the treaty, it would secure the market to our own producers, and add to the
revenue of the government.
The export of Indian corn to Canada during the, last three years, according
to the tables of exports of foreign and domestic commerce, communicated by
the Secretary of the Treasury to Congress, under the act of March 12, 1864,
appears to have been as follows:
In 1860-'61
1, 891, 740 bushels, valued at $810, 346 00
I n 1861-'62
3, 218, 438 bushels, valued at 1,010,243 00
I n 1862~'63
.•.-•
.4, 211, 897 bushels, valued at 1,622,825 00
This large amount, it is certain, was not needed for consumption in Canada,
but for manufacture ; for that country produces grain abundantly, and during
the last year, wdiile we exported the great quantity of corn already stated, we
imported thence 806,153 barrels of flour. The corn was, it is presumed, for
the most part, converted into spirits. It is difficult to conjecture what else
became of it, and the business of distilling is known to be prosecuted there
with much activity. The provincial excise duty being lower than ours, and
the opportunities for illicit traffic being great, it can hardly be doubted that no
inconsiderable portion of the product of Canadian distillation, the material for
which was the growth of our own soil, crossed the line without paying duty,
and was sold in our markets. Now that the excise on spirits in the United
States is ten times greater than that imposed in the adjoining provinces, the
stimulus to this manufacture, beyond the border, and to contraband importation,
will operate with increased power. The. information we receive from private
sources gives point to this suggestion.
•
Under the reciprocity treaty the export of leaf tobacco to Canada has largely
Increased, while that of manufactured tobacco has proportionately declined.
In 1855 we exported thither leaf worth
$69, 779 00
I n 1860 we exported thither leaf worth.. J
124, 115 00
I n 1863 we exported thither leaf worth
J 1, 237, 840 00
Of manufactured tobacco we exported to Canada in 1859-'60,
in value
: . . . . . 1, 205, 684 00
i n 1860-'61,in value...
683,875 00
I n 1862-'63, in value
76, 026 00
64
REPORT ON THE FINANCES.
It is apparent that^ although before the treaty we manufactured largely of
this staple for the people of Canada, they now manufacture it for themselves,
i t is scarcely doubtful that considerable quantities of manufactured tobacco, as
of distilled spirits, find their way across, the border. The facilities for transportation across a long and imperfectly guarded frontier are so great, .and the
temptation afforded by our high excise is so strong, that we may reasonably
suspect a profitable trade to be driven, in fraud of the revenue. Sir Maa'tin
Peto, writing on the tobacco tax, says : " The smuggling of tobacco not only ap. pears, in fact, to forni a distinct kind of trade, but to be a^i occasional occupation of the great bulk of tho sea-faring population of our seaports." This ev>
dence of British experience is.admonitory, and suggests precautionary mearis.
Were the excise on distilled spirits, manufactured tobacco, and cigars as severe
bej^ond as on this side of the Canadian line, there would be no temptation to
smuggle these articles. The recision of the reciprocity treaty would probably
be quickly followed by an import duty on the tobacco that now enters Canada
free. The effect would be to check the illicit border traffic, by which some
hundreds of thousands of dollars are, doubtless, now lost to the revenue, and
this government would ^ be at liberty to place a proper impost duty on the coal
from Nova Scotia,, which, at present, pays us no duty, .and com|)etes to advantage with the productions of our mines which do.
By the late act, assayers of gold and silver are obliged to pay a license fee,
varying from one hundred to five hundred dollars, according to the value of
metals assayed; and a duty of one-half of one per centum ad valorem is laid
on the product of the assay. It is worthy of consideration whether some
change may not be made in the law relating to this subject, to the advantageequally of the producers' of gold and silver, and of the government. Among
the several suggestions that have been presented, none occur to me as more eVigible than those which propose that the business of assaying shall be doiie at
offices established by the government, wherever needed, and by officers appointed for the purpose. To this end the license fee may be raised to such a
sum as to be virtually prohibitory to all assaying on private account. The
offices ought to be,sufficiently numerous, and so located as to accommodate conveniently the mining population. Perhaps the government might purchase the
bullion at a discount only sufficient to constitute a reasonable tax. On receiving it the assay officer might be authorized to issue certificates representing its
value, less the cost of assay, the expense of the transportation, and the tax, and
payable in coin at the mint in San Francisco or Philadelphia. The owner of
the metal would be furnished with a representative, at once, of the value of hisl
deposit, capable of being converted into coin at the option of the holder, and'
the convepience of having its value in a form in which it would be capable of
' transportation with little risk or cost, and df being easily negotiated, would be
an inducement to him to make the government his depository. Miners,, wh.o
now frequently dispose of their crude gains at a large discount, might thus be'
afforded an opportunity of converting their unassayed product into negotiable
securities, and the government would also profit by the arrangement. Perhaps,
toOj such an arrangement might exert a wholesome influence in tending to
check the exportation of unassayed gold bullion, of which some-$40,000,000 in
values have gone to England within a year.
I had the honor, last year, to suggest a duty on petroleum. A duty of
twent}^ cents per gallori is now imposed on the refined product. Representa-'
tions have been made, which I deem wovthy of consideration, that it would be,
eligible to tax the oil in its crude state as well as when refined; and I have no
doubt the revenue would be benefited hy the measure, even if attended with a
reduction of the present duty. I am persuaded that petroleum will bear a tax"
of two, or even three cents per gallon, without benefit of drawback, and no sensible injury accrue to our export trade, and. that the tax on the'refined being
REPORT ON THE FINANCES.
65
reduced to fourteen or fifteen cents, the yield of the crude and refined together
would considerably exceed the sura now realized from the refined alone. The
revenue would gain by the increased home consumption of the refined article,
as well as by the duty on the crude, and the tendency of the present tax to
destroy small distilleries, and to throw the business into the hands of large operators, would be modified.
Among the provisions of the late excise act that seem to require some modification, are those which relate to the tax on printed books, magazines, reviews,
and. similar publications, on which a tax of five per cent, ad valorem is imposed.
The tax, according to the 94th section, is " to be paid by the manufacturer or
producer," but no rule is given by which the manufacturer or producer is to be
determined; and it is often a point of no small difficulty to decide who, of the
several persons engaged in the book-making process, is to be held responsible
for the product. The variety of contracts and arrangements among the persons
engaged in this very important branch of production is so great, and their relations so diversified, that they are themselves not agreed who should make the
required returns, and assessors do not decide similar cases alike. Sometimes the
printing is done by one party and the binding by another, under a contract
with the publisher, who furnishes paper to the printer, and pays the binder for
the biriding. Sometimes one firm finds the materials and prints the book on
contract with the publisher. Again, the publisher furnishes materials to the
binder and receives the completed work from his hands for sale. Sometimes a
publishing house, having its only place of business in one city, procures it's
printing and binding to be done in other cities, under various arrangements with
the owners of plates and copyrights, and with printers and binders, having
different kinds of contracts for every book they publish.
Amidst the perplexities which are occasioned by complications of this kind,
and through which assistant assessors are not always able to see their way, it is.
not a subject of surprise that assessable duties sometimes escape assessment.'
The law would be simplified by laying the tax on the press-work and binding,
with a provision that the printer and binder, when manufacturing on contract
for an author or publisher, should take license and make returns as manufacturers, and pay the tax on the amount of their charges for printing and binding,
and that they might collect and receive the amount of tax from the author,
publisher, proprietor, or other person contracting for the work. Or if the publisher or person for whom the book is produced should be made liable to assessment, the same purpose would be answered, especially if it should be made the
province^ of the assessor or the commissioner on appeal to determine finally the
fact of liability.
In order to maintain the revenue derived from manufactures it is necessary
that their permanence should be secured, and, wherever endangered, protected.
The present tax on iron produced in the United States, in the complete forms
pf railroad and bar iron, will amount, when the coal consumed is taken into theaccount, to about seven dollars per ton; while other taxes which indirectly fall
upon this production, as on the products of labor, on supplies, and on capital
employed, will raise the actual tax to one or two dollars per ton more. Duringthe two fiscal years preceding the last, Httle railroad iron was imported; but in
the year ending in June, 1864, a rapid increase iri such importation began, and
nearly one hundred and twenty thousand tons, valued at four million eight
hundred thousand dollars, were imported. This is equal to about half the entire
quantity made in the United States, which is approximately stated at two
hundred and eighty thousand tons.
. I t has now become certain that the whole demand for railroad iron can be
supplied by American mills. The amount required for the repairs of existing
railroads is about one hundred and fifteen thousand tons, arid that for extensions does not usually exceed a hundred and sixty thousand tons more. The
5 F
66
REPORT ON THE FINANCES.
aggregate is. far within the limit of the productive capacity of our mills. Such
being the case, it is a grave question whether the conditions which invite heavy
. importatioris for an article which gives employment so largely to our own skill
and capital, do not demand legislative action in support of the interests of the
internal revenue system, especially in view of the diminution of the homepro'duction which they indicate.
Many collateral sources of revenue are created or augmented by this domestic
manufacture, and must rise or decline with it. Altogether, the direct and indirect receipts of the government are not materially less, per ton, from iron made
in the United States than those derived from the tariff on iron iraported, while
there are other and urgent considerations which now induce the government to
cherish every branch of domestic industry, and sustain it against foreign competition. In 1861 the duty on imported rails was twelve-dollars per gross
ton. In 1863 it, was increased to thirteen dollars and fifty cents per ton,
coincident with an impositiori of an excise duty of one dollar and fifty cents per
tori on domestic rails. In 1864 the customs duty was reduced to thirteen dollars and forty-four cents per gross ton, while the excise duty was increased, as
already stated. The American manufacturer is now suffering from the reduction
= of the customs duty, and although he is not yet vitally injured, he owes his
iprotection less to the sufficiency of that duty than to. the differences between
^.currency and gold and the high rate of exchange.
The iDCst test of the yearly income derived from real estate ia its rental value.
..A rule requiring such income to be assessed on that value would be conveniently
impracticable, and would obviate the necessity of the vexatious inquisition now
^required in ascertaining the comparative value of live stock at difierent periods
I of the. year, the amount of butter, beef, mutton, pork, cheese, wool, hay, grain,
.aild other products sold, or on hand. Estimates .of these must needs be very
Oiuequal, and returns incomplete, so that the burden of the tax is unequally distributed. I am iinable to see why a man who consumes his income should not be
itaxed for it as well as one who saves it, nor why one who lives in his own house
fShould not be taxed on its rental value, as much as if he let it to another and
,put the rent in his purse. If it be deemed right to allow an occupant of his own
Jiomestead such a portion of its rental value unassessed as would suffice to pay
vthe rent of a moderate dwelling, the excess of the annual value of such homestead above that sum might, with justice, be taxed. An allowance of three
ihundred, or, perhaps, of four hundred dollars, might not be unreasonable; and,,
to ..the rS.ame amount, the deduction to be allowed to a lesser or real estate for
vrent actually paid ought to be fixe.d, so that owners and renters should enjoy
equal privileges under the law.
Efforts have been made to procure such a distribution of stamps as will bring
sthem within the reach of all that may need to use them; and I think that the
experience of the office fully warrants,the statement, that a, judicious enlarge^ment of Schedule B, to embrace instruments of evidence not described in it,
^would be preferable to any other mode of taxation equally fruitful of revenue.
The harmony of the. system seems, indeed, to require a readjustment" of this
.{fchedule by some slight alterations in its requirements as well as in its extensiori to new objects. A slight inspection discloses.the fact that some instruments are made to demand stamps of considerable value, while, others of an
/analogous character are not required to .be stamped at all.
The want of a summary and inexpensive process for the recovery of small
.penalties, and for procuring judgment of forfeiture of small lots of contraband
goods seized by collectors, is much complained of Provisions for such cases
can be made by enlarging the powers of the United States commissioners appointed by the circuit courts, so as to confer upon them jurisdiction in all cases
relating to the revenue, when the sum in controversy does not exceed three
hundred dollars. In contested cases, right of trial by jury may be secured'by
REPORT ON THE FINANCES.
. 67
providing for an appeal to the United States district court of the district. I t is
not the policy of the government to multiply suits, but it often happens that
offenders deserving punishment escape the visitation of penalties prescribed by
* the statute, because the course of proceedings is too dilatory to be exeriiplary,
and too expensive to be profitable to the government
'
In order to relieve importers of the articles described in .Schedule C frbm
the necessity of affixing stamps to the bottles, boxes, or parcels contained
in each package in which they were exported before disposing of them
' by wholesale, it was provided in the 169th section that when any such imported articles shall be sold in the original or unbroken packages in which the
bottles or other enclosures were packed by the manufacturer, the person so sell' ing said articles shall not be subject to any penalty for want of the proper stamps.
But for this provision every importer would have been obliged to break each
original package, and stamp every particular parcel contained in it, before he
could have legally sold it, even to a wholesale dealer. Manufacturers of friction
matches, in Canada and New Brunswick, have abused the privilege thus allowed
themi, and have made up packages of their wares, in convenient sizes, for sale
.by retail, and they are sold, unbroken, to'the consumer. The impost duty on
"friction matches is too inconsiderable to protect the domestic manufacture, which
is thus threatened with destruction by this sharp device. An increase of the
import duty, so as to make it superior to the excise, accompanied by a provision
aimed at this particular abuse, making it severely penal to sell the imJDorted
article in unbroken packages, without stamps, will afford a remedy. Lest, however, the manufacturers of other articles named in the schedule may follow the
example of the foreign friction-match makers, and thus pervert the liberality of
the law to fraudulent purposes, the repeal df the proviso is recommended.
The provisions for the removal of goods under transportation bonds and
for warehousing for exportation operate advantageously, and seem to afford
general satisfaction. It appears to me that those provisions may be eligibly
' extended to other products than spirits, oil, and tobacco. There is little
risk of fraud iu the exportation of dutiable merchandise from bonded warehouses under existing regulations, while, in the matter of drawbacks, it is very
difficult, with the utmost exertion of vigilance, to guard the treasury against
dishonest claims; and I am of the opinion that the government is often *de' frauded into repayment of duties alleged to have been paid on goods exported,
"^ on evidence so skilfully manufactured as to be difficult of detection.
^
Suits are sometimes instituted to recover money paid under protest to collectors on assessments, and payments'are frequently made under protest to collectors without being followed by suits. It is recoramended as expedient that a
period of limitation be assign,ed by statute within which the right of action shall
be asserted. There seems to be no good reason why a party having a claim
against the government should not pursue it within a reasonable time, and it is
certainly important to collectors who have relinquished office that their responsibilities should be determined, and their accounts with the government closed
without unnecessary delay. I suggest that the period of limitation ought not
to be longer than one year from the day of payicnent of the duty to the collector.
The provisions of the eicisting law, with regard to the time and raanner of
making returns by tax-payers, are such as seriously to complicate the accounts
in the offices of assessors and collectors, and, in many cases, to put the tax, payers to much inconvenience. It is important that the merely formal portions
of the internal revenue system shall be simple and uniform, so that the tax-payer
may understand his duty, and that the least possible time of the assessor and
collector may be absorbed in attention to the forms or modes of procedure.
'
A reference to the time for making returns and the subsequent proceedings
now required in assessments and collections will enable us to perceive the inconVeriierice and uselessness of intich that is now contained in the statute.
68
REPORT ON THE FINANCES.
And, first, with regard to the annual list. The 11th section of the act passedat the last session makes it trie duty of any person liable to an annual tax;
to make return to the assistant assessor on or before the first Monday of
May in each year. The following sections provide for a canvass of the district,
by the assistant assessor, and the completion of his list within thirty days. As
the assistant assessor is not authorized to call upon any person to make returns
before the first Monday in May, and as no penalty attaches except upon failure
to make return within ten days after being notified, it follows that but few re:
turns will be received by the assistant assessor before the tenth day of the
month. The twenty days remaining are entirely insufficient for the careful examination of the returns and the preparation of the list, and I am not aware of
a single instance where the list has been returned to the assessor within the
thirty days prescribed by law. After the assessor receives his lists from the
several assistants, he is required to advertise and hold appeals in each county
in his district, and for this, and the necessary revision of the assessments which
must be made by him, thirty days is generally found to be an insufficient time.
The result is that the list can hardly be completed and delivered to the collector before the first'of August. As the annual licenses are assessed upon thiS;
list, the effect is, that every business man in the country is forced to violate the
law, and to incur the penalty of imprisonment imposed, on all who fail to take
a license, which is rendered impossible to procure for three months after their
liability has commenced. This delay, which is necessarily incident to the proceedings prescribed by the statute, has been productive of much dissatisfaction,
especially in the large cities, and it delays the payment to the government of
large sums of money. I would recommend such a change in the laAv as shall obviate
this objection. I also suggest that the formal holding of appeals, as required
by the 19th section, be abolished, as experienceh as shown, in the completion
of three annual assessments, that tax-payers scarcely ever avail themselves of
the privilege. As a part of the direct tax law of 1861, from which it was
transferred to the internal revenue law, the provision was doubtless important,
as the assessor was engaged but a small portion of the year in the discharge of
his duties, and it was fitting that a time should be publicly designated when he
would receive appeals from the action of his subordinates. But as a part of the
present system under which the as.sessor is . constantly employed, and may at
any time be found by a tax-payer, it has proved entirely useless, while it is the
occasion of considerable expense and delay. But the provisions for the return
of taxes not in the annual list are still more confused. As a general rule, those
who are subject to an excise tax upon manufactures and productions must make
return on or before the tenth day of the month, and all such taxes are returned
to the collector, on a monthly list, by the twentieth of the month. The manu
factufer of tobacco, snuff and cigars is required to make a weekly return every
Wednesday. The distiller of spirits and coal-oil is required to make his Ireturn on the first, eleventh, and twenty-first, of each month. The brewer is ret
quired to make return and,to pay the tax within the first ten days of every
month. For the duties on cotton and spirits of turj)entine, immediate assessments are to be made whenever either article is brought from any insurrectionary
district. The auctioneer makes his return and pays the tax upon his sales
within the first ten days of the month, in the same manner as the brewer;
wdiile the broker may delay his returns of sales until the thirtieth, and his payment until the tenth of the succeeding month. The. tax upon the gross receipts
of railroads, steamboats, &c., is returned and paid at the same times as the tax:
upon brokers' sales. The lottery manager must make his return by the tenth
and pay the tax by the twentieth of the month. The newspaper publisher must
make return of his receipts from advertising on the first of the month, and jpay
the tax by tbe tenth, and this must be done quarterly.
To the confusion thus arising is added still further complexity from the dif
REPORT ON THE FINANCES.
69
ferent penalties attendant upon a non-compliance with the law. In some instances a failure to make return at the time specified in the statute renders a party
liable to a penalty of fifty per centum, and in others to a penalty of two per
centum, while in other instances a penalty attaches only upon failure to make
return within ten days after the service of a notice to that effect. There is a
similar variety in the conditions under which penalties' attach upon failure to
pay the duties at the proper time ; in one case the liability accruing upon failure to pay on a day specified ; at another only upon failure to pay for a certain
time after demand, and in others the imposition of a penalty depending upon
either or both delinquencies.
It is not to be expected that a system embracing so varied subjects of taxation, and extending over so wide and so diversified a country, should be perfect in.its details, after having been in operation for so short a period. Its simplification and harmony must be the result of time and the persistent eflbrts of
the officers charged with its administration in adapting it to the wants of the
several classes of the community. The experience of this office, and the almost
universal testimony of assessors and collectors, show that many of the provisions
of the existing law are annoying to the tax-payers, while they do little or
nothing for the protection of the government. From the inauguration of the
internal revenue system until the month of July last, manufacturers of tobacco,
snuff and cigars made their returns and paid their taxes monthly; and five
months' trial of the present practice fails to show any benefit from the change.
On the other hand, as it costs the small manufacturer the loss of nearly a whole
day in each week, it adds an inducement to fraud, while it materially increases
the labor of the officers of the government. In the large and sparsely settled
country districts the collector cannot be expected to make the tour of his district more than once iri each month, and in the city districts the assessor and
collector must each employ a larger clerical force. The loss of revenue or the
failure to collect the taxes upon these articles when such failure occurs is, in
nearly every case, due to the fact that the liability is not detected by the assessor, or is placed at too low a rate.
The failure to collect the amount assessed is very rare. It has been the
practice since the first passage of the law. Indeed, to require tri-monthly returris
from distillers of spirits and coal-oil, so that both officers and manufacturers
have become familiar with the routine, and are therefore less annoyed than is
the case with regard to tobacco. I do not hesitate to say, however, thatthe
monthly collection of these duties would be much less expensive, and sufficiently
secure for the government. In a large majority of instances distillers are. possessed of abundant means, and, in all cases, they are under heavy bonds to secure
their compliance with the law. Very little revenue has been lost to the government through the inability of the distiller to pay the duties, but much from
false and fraudulent returns. The multiplication of returns in no way facilitates the detection^ of error, but makes it the more difficult, from the greater
intricacy of the calculatioris.
I recommend such an amendment of the law as will require no tax-payer to
make return oftener than once in each month.
- In addition to what has been said above of the system of appeals in the preparation of the annual list, which has been adopted from the direct tax law of
1861, I would call attention to the radically different functions of the list under
that law and under the present By the act of 1861 a gross sum was imposed
upon each State, and by means of the list the amount was apportioned among
the several tax-payers. , If any inari was assessed for too heavy a tax, all others
were released from their just share of the national burden ; while, if any man's
prdperty was undervalued, an additional taxwas iraposed upon all other citizens
of the same State; and if these irregularities were allowed to creep into, thei
list, their subsequent correction was-impracticable. It was, therefore, requisite
70
REPORT ON THE FINANCES.
that the fullest means should be provided for insuring the entire accuracy of the
list before it was returned to the collector. Had the machinery of that law
ever been called into operation, the holding of appeals would undoubtedly have
proved useful. But, under the present internal, revenue system, the annual
list contains the taxes upon incomes, licenses, and articles enumerated in Schedule A—^. e., plate, carriages, &c. JEEere each assessment is independent of all
others, and in no degree affected by the total of the list. If any error is discovered after the completion of the list, it can be readily corrected, as the tax.
to be paid by each is determined upon grounds relating to the particular case
alone. I would therefore earnestly urge the repeal of so much of the law as
requires the holding of formal appeals by the assessor; and if this is done', there
will be no sufficient reason for continuing to require a separate list for the
annual taxes.
The income tax and the tax upon enumerated articles iire conveniently and
appropriately assessed and collected at the same time; but the license tax is of
an entirely different character, and is scarcely ever paid by the same person,
at the same time with either of the others. As the law now requires these
several taxes to be assessed simultaneously, it is generally necessary to appoint
an additional number of assistant assessors for the months of May and June,
and thus much of the work is done by officers of less experience than the regular corps of assistants, while the expense of assessment is increased. If the
annual list is dispensed with, I would therefore suggest the propriety of making
the taxes upon income and upon enumerated articles payable at a time different from that fixed for the tax upon licenses. The license tax falls principally
upon the business carried on in the large cities, and in the most populous of
these the yearly leases mostly terminate on the first of May. That date, therefore, which is the one now fixed by the statute, is especially appropriate for the
assessment ofthe license tax. On the other hand, it is so customary for our
wealthy citizens to spend the summer elsewhere than in their legal residences,
that the collection of the taxes upon income and upon enumerated articles
would be much facilitated by an earlier assessment
•''''..
A careful study of the whole subject, aided by the suggestions of revenue
officers in all parts of the country, has led me to the conclusion that the return
of income and of articles in Schedule A should be made on or before the tenth
day of March; the application for license, on or before the tenth day of May;
arid that all other taxes, except those which are paid directly to this office,
should be returned monthly, and on or before the tenth day of each month. If
this is done, and if all taxes are made payable on or before the last day of the
month in which the return is required, the result will be a great simplificafioridf
accounts, and a considerable reduction in the expense of assessment and collection.
The rights of the tax-payer being. secured by a statute designation of the
time for the return and the payment ofthe tax, the mode and time for the completion of the list being a mere matter of account between the assessor and the
collector, may be left to be determined by regulation of this office.
As the law now stands, any person who neglects to make return for ten day^s
after being notified so to do is liable to be assessed with a penalty of fifty per
centum of the amount of the tax. This is a salutary provision, and I would by
no.means advise its repeal; but I would call especial attention to its insufficiency, as a remedy, and the, consequent unfairness in its practical application.
He who manages to escape the eyes of the assessor at the proper time may
avoid the payment of the tax perhaps for months, and when his delinquency is
discovered, if he responds promptly to the call of the assessor, no penalty can
be inflicted. I would • therefore retain the penalty of fifty per centum in the
case of refusal or neglect to make return, after being duly notified 60 to do;
REPORT ON THE FINANCES.
71
and I would recommend a further penalty, not exceeding four per centum ofthe
amount of the tax, for^each mouth for whicli a return shall be delayed beyond
the time prescribed by law.
In considering what modifications of existing provisions it is proper to suggest,
I have studiously abstained from venturing upon any subject which would
affect the integrity of the system of taxation as prescribed by the late act of
Congress. I have regarded that system as permanently established, and
assume that no changes in its principles or its general arrangement would be
desirable. The suggestions which I. have ventured to make are such as I
deemed proper, to give effect to the general purposes of the act, and to render
more perfect and complete, in the combination of the parts, what has been so
wisely designed as a whole. As has already been experienced, no radical changes
can be made without prejudice to the revenue, dislocation of present arrangements, inconvenience to the assessing and collecting officers, and irritating and
vexatious annoyance to tax-payers. Particular provisions, however, may be
modified without serious detriment to any interest, and propositions for such
modifications are entitled to favor where directed to the end of producing harmony in the operations of the machinery of the law, and simplifying the modes
of proceeding, so as t o b e easily comprehended by their subjects as well as
their administrators.
In reviewing the late act, some inconsistencies are discovered which it will be
advisable to remove, and some omissions appear which it will be well to supply.
I will notice a few of these, to which I invite particular attention.
By section 94, it is enacted that ''there shall be levied, collected, and paid on
all uncompounded chemical productions, not otherwise provided for, a duty of
five per centum ad valorem."
By section 165, after imposing certain penalties, it is provided ** that nothing
in this act contained shall apply to any uncompounded medical drug or chemical,^''
&c. The contradiction would be removed by substituting *' section " for "act,"
in the proviso to the last mentioned section, and a consistency of intention
preserved.
The 160th section directs that no stamp duty shall be required onxertificate^
of the measurement or weight of wood, coal, or other articles.
In schedule B, stamp duties are laid '*on measurers' returns, if for a quantity
not exceeding one thousand bushels, twenty-five cerits."
. The 105th section imposes,a duty upon the gross receipts of premiums by
insurance companies, and directs that, in the account or return to be rendered,
•they shall state the amount insured, renewed, or continued, the gross amount of
•premiums received and assessments collected, and the duties by law accruing
thereon, f o r the quarter then next preceding, while, in section 109, the gross
amount of the receipts of insurance companies is required to be rendered within
twenty days of the end of each and every month, *for the month next preceding.^*
The proper correction will be madeb.y striking from the 105th section the words
_^ f o r the quarter then next preceding.**
Sections 41 and 179 are not consistent as to the disposition to be made of
penalties. If the words " who, if a collector or deputy collector,** were stricken
from the last section, the inconsistency would be removed. In cases in which
the cause of action is confessed by the delinquent party, and the penalty paid
' without suit, it is recommended that where more than one person claims a moiety
as informer the right m a y be determined by the commissioner.
Section 74 provides for the seizure of the horse and wagon or pack of a
peddlar omitting or refusing to exhibit his license on demand, but confers no
ajUthority to dispose of the property seized.
' In section 79, in the first paragraph, the obvious meaning would be expressed
by striking out the clause *' carrying on such business in copartnership,** and!
inserting in its place '* may carry on business in copartnership and.**
72
REPORT ON THE FINANCES.
In section 38, reference to section 35 should be section 36. •'
I n section 81, the reference to section 73 should be to section 74.
In section 84, the reference to section 84 should be to section 85.
I n section 109, the reference to section 102 should be to section 103.
In section 125, near the end, the word ^^and** should be "a?^?/."
, In section 158, the word ''effected^* should be ''affected.**
' In section 135, the word ''extension** should be "extinction.**
Section 119 provides for the collection of income by distraint and sale of;,
stocks, securities and evidences of debt, if need be; but there'is no distinct pro-,
vision for distraint for any other tax. Such a provision might be inserted in
section 28, and made to apply to the collection of taxes.of whatever description; ,
and in order to render the provision for distraint of securities effective, the ,
officers of all corporations should be required to exhibit their books, when called
upon by a collector or deputy collector.
I may be permitted here to request your attention to a subject relating to the
internal economy of this office, in which some reform seems to be demanded,
I allude to the inadequacy of the salaries now paid to my subordinates. The
deputy commissioner, cashier of internal revenue, chief clerk, and the heads of
several divisions, as those which have charge of gerieral correspondence, of the
correspondence on manufactures, of the claims for drawbacks, of the proceedings
relating to detective operations, and of claims for abatement of taxes erroneously
assessed, hold offices of great labor and responsibility. For many of these
gentlemen there are no office hours, save as limited by necessary rest. I take
pleasure in testifying to the faithfulness and self-sacrifice with which their duties
are generally performed. Justice to them requires that their salaries ^be increased, so as to be more nearly comraensurate with their services than at present.
I venture to suggest that an addition to those of the deputy coraraissioner and
cashier of one thousand dollars would leave their compensation below„ that,
usually allowed by private corporations for services of a similar character. Several
of the heads of divisions fully earn, according to any reasonable standard for
the valuation of their labors, not less than twenty-four hundred dollars, and
a provision which should authorize you to make an allowance of that sum to
clerks of the highest class in this office, and of increased compensation to others, would, I am satisfied, inure to the benefit of the government. A number of
valuable clerks have resigned their places during the past year in consequence
of the iusufficiency of their salaries for their support.
The aim of Congress in imposing duties on foreign imports, and on domestic^
productions, is to support the national credit During a great war the excess
of expenditure over income imperils this credit, in a degree greater or less,
according to the extent and probable duration of such excess, and to the un
touched resources of the country. The financial policy of the government
must be to reduce the excess, and it is comraonly thought to be well, if possible,
to remove it altogether, and meet each year's expenditure by its own revenue..
But this policy is often impracticable, and may be-abandoned without danger
wherever a nation is young and rapidly growing—when each year multiplies
he fruitfulness of the preceding, yet is but an earnest of greater prosperity
to come.
.
*
.'
The necessity for a permanent system of internal taxes in the United States
may be best understood by supposing the war ended, the currency restored to
a normal basis, and the business of the country again flowing in peaceful and.
regular channels. The annual outlay to be m e t b y taxation will then consist./
of the sums needed for the support of the several departments of the govern-;
I ment, and for the payment of the interest of the public debt, with perhaps a
small surplus to be used for the redemption of a portion of the principal. For example, if we suppose dur war ended, leaving us a debt of four thousand millions of
dollars, and an annual expenditure fifty per cent, greater than of the years pre
REPORT ON THE FINANCES.
73
ceding the war, yet our present tax laws would yield us enough to pay the
current expenses of the nation, including interest at six per cent, on the whole
debt, and would leave a surplus which would extinguish the debt in about
ninety years. Taking into account our prospective increase in production and
population, the result would be accomplished in half the time.
This taxation is cheerfully endured by a patriotic people during the great
struggle for the nation's life; but, on every reasonable theory of the future, it is
far beyond all probable needs, and may, with safety, be considerably reduced
when the war is ended. Our present debt is but a moiety of that on which our
estimate is based; and even this includes a large araount-—some twenty per
cent, of itself—on which no interest is paid, nor need be, perhaps, for years to
come. If, therefore, the war should end at this time or within a few months,
the present rates of taxation might be very largely reduced, and still yield
enough to afford every possible guaranty to the creditors of the nation.
Your obedient servant,
JOSEPH J. LEWIS,
Commissioner^
Hon.
W M . P. FESSENDEN,
Secretary of th& Treasury,
•TREASURY OF THE UNITED STATES,
^ Washington, November 21, 1864.
During the year, the business of this office has again largely increased, as
appears by the following report:
The statement of the accounts and the business transactions of the treasury,
during the fiscal year ending June 30, 1864, were as follows:
Balance from old account
$5, 329, 044 21
Trustfunds
88,554 11
Repayments
.,.,
,
15, 013, 216 94'
RECEIPTS.
From
From
From
From
From
From
From
From
•
loans,
internal revenue.
customs duties
miscellaneous
Navy Department
War Department
Interior Department
public lands
$1, 136, 361, 787 70
110, 216, 783 06
102,316,152 99
47, 511, 448 10
6, 578, 678 29
4, 613, 024 66
,
288, 026 42
588,333 29"
—
'•— 1,408,474,234 51,
Total of balance, trust funds, repayments, and receipts
1, 428, 905, 049 77
Payments during.the same year were, on account of and
For public debt..
...........
$489,746,113 42 ^ •
War D e p a r t m e n t . . . . . .
: . . . . . . . . 695, 404, 867 63 '
Navy Department
92,304,672 96
Interior Department
.,
7, 901, 809 60
'• ^
Civil, diplomatic, and miscellaneous— 27, 800, 409 33
—
$1, 313, 157, 872 94
74
REPORT ON THE FINANCES.
Trust funds.
Repayments
Balance to new account, July 1,1864
:.........
$3, 994, 054 16
15, 013,216 94
96, 739, 905 73
'
Total expenditures, trust funds, repayments, and
balance
1, 428, 905, 049 77
The receipts were covered into the treasury by 3,762 warrants, and the payments were made by 25,158 drafts, issued on 24,336 warrants.
The following figures show the movemerit of the office during the last four
years. It is noticeable, however, that nearly^?;e hundred millions of the payments within the last fiscal year Were on account of the public debt redeemed.
Receipts to June 30 for the preceding year of—
1861
:
. $88,694,572 03
1862.
.. ..:
589, 197, 417 72:
1863...-.....:......
888, 082, 128 Oo
1864
^
1, 408, 474, 234 51
Payments to June 30 for'the preceding year, including in the last named
$489, 746, 113 42, on account of the redemption of the public debt, viz;
1861
......'
$90, 012, .449 79
1862
}...
578, 376, 242 79
1863
895, 796, 630 65 •
1864
1, 313; 157, 872 94
Showing the transactions of the past fiscal year to have been fifteen and a
half times as great as the corresponding year, ending with June. 30, 1861.
The receipts on account of the War Department consist, mainly, in repayments into the treasury by disbursing officers, and proceeds of confiscation.
The receipts on account of the Navy Department were, mainly, repayments
by disbursing officers, and from captures.
The receipts and expenditures on account of the Post Office Department
during the fiscal year ending with June 30, 1864, were as follows, viz :
Balance frora old account
Warrants cancelled
Receipts from postmasters and others.
,
Total balance, cancelled warrants and receipts
Payments on 2,705 warrants
Balance to hew account
Total payments and b a l a n c e . . . . . .
$221, 488. 42,
.
3, 085 31,
3, 718, 635 76
3, 943, 209 49
, ....
....... o
$2, 868, 914 52"
1, 074, 294 97
3, 943, 209 49;
The aggregate business transactions at the principal office, in the city
Washington, for the last four years, show the following results :
In 1 8 6 1 . . . . . . . . . . . . . . . . . .
V.. . . . .
$41, 325, 339
1862
929, 630, 814
1863........
2, 696, 059, 087
1864
3,889,171,151
of
20
38
86
00
Being more tha;n ninety-four times as much in the last as in the first-named
year..
. .,/ .,..,.,. .
,
•_
;/;;
Certificates of indebtedness were issued of the denominations and amounts, as
iibllows:
..
: ;. ;
REPORT ON THE FINANCES.
4'S, 99L of $1, 000 each
24, 608. of $5,000 *'
75
$48, 991, 000
123,040,000
-.
Total issue
172, 031, 000
• Being about $12,000,000 more than the issue of last year.
Certificates of indebtedness, with accruing interest thereon, were redeemed of
the kinds as follows :
' ,
Gold interest certificates....
...
. . . . $115, 439,233 50
Currency interest certificates
59, 098, 162 52
Total redemptions ,
174, 537, 396 02
National banks organized as per last r e p o r t . . . .
26
National banks organized within the year ending June 30, 1 8 6 4 . . . . . . . . . 447
Total n u m b e r , . . ,
473
There was deposited in this office by the first named, as per
last report, in security for circulating notes
Deposited during this year $43,263,150, less $182,000, withdrawn
-Two hundred and fou^' of^hese banks were designated as depositories of public moneys and financial agents of the government. These deposited for the safe-keeping and prompt
payment of the public moneys", in government securities,
$11,096,050, less $399,000 withdrawn
Personal securities, $19,729,900, less $417,200 withdrawn....
$1, 185, 750, 00
43, 081,150, 00
10,697,050,00
19, 312, 700, 00
Total amount of securities deposited by national banks, 74, 276, 650, 00
There has been received from these banks for duty on—
Circulation...
.......
. . . . . $53,031 27
Deposits..
."..
. . . . . 93, 082 ^21
Capital stock
.'
18, 347 73
:
$164,^461 21
In this is not included the amount due from the F'irst National Barik of New
Orleans, the statenient from said bank having been returned for correction.
Currency in kinds and amounts has been issued as follows, in—^
One-year five per cent, notes
$44, 520, 000
Two-year five per cent, notes.
"16, 480, 000
Same with coupons
150, 000, 000
Three year six per cent, compound interest notes
6, 060, 000
Legal tender United States notes
84, 050, 870
Fractional currency
. . . . ...
. 8 , 169,.527
'
309,280,397 10
• Currency was redeemed and destroyed in kinds and amounts as follows
Old issue demand notes
$2,517,962
New issue legal tender notes .... . - , . - . . . . . - - - 19,992,221
One-year five per cent, notes
13,262
Two-year five, per cent, notes
-•
1,197
00
00
00
00
00
10
:
50
90
00
60
76
REPORT ON THE FINANCES.
Two-year five per cent, notes, with coupons
$38,379,450 00
Three-year six per cent, compound interest notes
50 00
Postage currency
.".
,.
5,373,300. GO
Fractional currency.
664,400 00
Amount discounted for parts of all kinds of notes not returned.
11,393 93
Total..
66,953,23783
' To facilitate disbursements.the sum of $775,276,970 71 was transferred
during the year, by 1,340 transfer orders, from various government offices to
others, being an increase of sixty per cent, over last year.
Payments by transfer checks, onthe offices at New York, Philadelphia, Boston, and San Francisco, have been made to the arnount of $309,821,882 53 by
60,779 such checks, being nearly twice the amount and twice the.number of
checks as last year. The number of open accounts at the Washington office
was 482, against 368 in 1863 and 232 in 1861, having increased over 100 per
cent, in two years.
The number of official manuscript letters written and copied, exclusive of the
much greater number written and printed forms, was 7,847, against 4,182 last
year.
These statements and figures show an enormous increase of transactions and
amounts received and disbursed, and a consequent increase of labor required
to conduct the public business with correctness and despatch.
The force of the office, although greatly assisted by temporary appointees, is
still inadequate, and the pay ofthe employes as fixed by law is. so small, and
the risk so great, that it is very difficult to obtain the talent and proved probity
of character required.
. The room which is allotted to this office is so restricted, and the number of
accounts required to be entered in particular books so great, that it will require •
extra clerks to be employed in hours when the office is vacated by. the ordinary
force.
/ But for the employment of females, whose compensation is low, and in most
Cases too loy;^, it would have been impossible to have carried on the business
ofthe office with the compensation allowed.
During the year many clerks who were employed in this office have been,
obliged, in justice to themselves, to iresigh their positions, in order to enter into
business for themselves, or to take places with moneyed and other corporations, or in business houses, where their talents and services were better appreciated and rewarded.
' • '
,
,
As the law for the employment of temporary clerks is now construed, notmore than twelve hundred dollars per annum can be paid to any one of tfiis'^
class of clerks. Unless this restriction is. removed, or the number of regular"
clerks, of the higher grades is increased, it will be difficult, if not impossible,
to conduct the office in a manner that will be safe to the incumbent, and satisfactory to the public doing business with it.
*•
' It is', however, a subject for gratulation that, notwithstanding all these difficulties, and with the immense receipts and expenditures of this ofiice since, thecommenceinent of the rebellion, involving thousands of millions of dollars, thus)
far not orie'cent has been lost to the government.
, 1 , .
I have the honor to be, very respectfully, your obedient servant,
• "
F . E . SPINNER,
Treasurer of the UnitedStates.
Hon.
WILLIAM P. FESSENDEN,
Secretary of the Treasury,
^
REPORT ON THE FINANCES.
SCHEDULE
'
77
A.
Receipts and disbursements at the office ofthe Assistant Treasurer at New Yorlc
for the year ending June ?>0, l'^6i.
RECEIPTS.
On
On
On
On
On
On
account
account
account
account
account
account
of customs
of loans
of internal revenue
of miscellaneous
of patent fees
of Post Office Department
$77, 602, 212 21
349, 469,627 44
-. • • • • 21, 9.98, 826 96
. -^ —
195, 508, 773 73
79, 840 61
2, 245, 928 23
646,905,209 IS
DISBURSEMEXNTS.
Treasury drafts
.$608, 566, 206
iPost office warrants.
1,941, 363
Amount crisdited disbursing officers' accounts
418, 963, 610
Amount of checks paid on disbursing officers' accounts..... 428, 368, 610
Amount paid interest on public debt.
27, 009,,976
Amount paid on account of temporary loan."
121, 936, 613
64
11
89
12
90
43
1,606,786,381 09
SCHEDULE B .
Receipts and disbursements at the office of the Assistant Treasurer at Boston
f o r the year ending June ZO, 1^6^,
Receipts.
Disbursements.
Temporary loan
. . $21, 500, 000
$26, 600, 000
Five-twenty bonds
,41, 455, 600
Severi-thirty treasury notes
351,000
Ten-forty bonds
559, 000
Loan of 1861, act March 3, 1864..
3,492,600
Two-year five per cent, treasury notes
10,000,000
internal revenue taxes
11, 578, 000
Internal revenue stamps
536,000
Fishing bounties..
.....
..
400,000
400,000
Disbursing officers' accounts.
99, 200, 000
100, 000, 000
Post Office Department...
357,000
326,000
Customs
8,780,000
Interest account...
8, 704, 000
8, 374, 000
Treasurer's account.
139, 800, 0.00
By transfer and various other sources
67, 086, 800
274,000,000
275,500,000
78
REPORT ON THE FINANCES.
SCHEDULE C . ,
Receipts and disbursements ai the office ofthe Assistant Treasurer at Philadelphia for the year ending June 30, 1864.
RECEIPTS, EXCLUSIVE OF DEPOSITS MADE BY GOVERNMENT DISBURSERS.
From
From
From
From
From
From
From
From
transfer o r d e r s . . . . . .
permanent loans
temporary l o a n s . . . . . . . . . . . . . . . . . .
internal r e v e n u e . . . . . . . . . . . . . . . .
customs
post offices
patent fees
miscellaneous
.
..
...
....
...........
-
$30, 005, 265 00
.41, 123,.145 98
34, 834, 600 00
8, 081, 731' 73
3,392,313 24
345, 017 18
• 9, 199' 00
3, 093, 965 98
120,885,238 11
From similar sources the previous year
113, 248, 031 27
Excess of same last fiscal year
7, 637, 206-84
DISBURSEMENTS.
From post office warrants
From treasury drafts and transfer orders
,
$207, 190 24
I l l , 444, 763 03
$111,651,953 27
From similar sources the previous year
,.
Excess of same last fiscal year
1,918, 607 24
Payments on account of interest.
Payments of interest previous year.
Excess of sarae last fiscal y e a r —
$4, 572, 709 64
1, 989, 679 17
2, 583, 030 .47
Payments on disbursers' checks, numbering thirty-eight
thousand six hundred and forty-seven, including the transfer checks of the Treasurer of the United States
....
Payments on sarae previous year
Excess of same last fiscal year
109, 733, 346 03
........ ......
SCHEDULE D .
$77, 573, 267 29
43, 628, 059 78
. 33,945,207 51
^
Receipts and disbursements at the office of the Assistant Treasurer at St. Louis
for the fiscal year ending June o6, 1^6^.
Receipts from all sources
"
$141, 430,, 507-^ 22
Receipts for fiscal year 1860
6, 747, 203 17
Excess during last fiscal year
Disbursements
Disbursements during fiscal year 1860
Excess during last fiscal year.
\ . .\ . . .
134, 683, 304 0 0
$145, 778, 839 11
6, 700, 323 10
139, 078, 516 01
REPORT ON THE FINANCES.
SCHEDULE
79
E.
Receipts and disbursements at the office ofthe United States Depositary at Cincinnati f o r the year ending June 30, 1864.
RECEIPTS.
Loans
Transfers
.....
Miscellaneous
Deposits by disbursing officeirs
$10,206,563
19,961,293
7, 968, 221
62, 033, 487
From similar sources during the fiscal year 1860 . . . . . . . . . .
100, 169,565 55
107, 437 71
Excess during the last fiscal year
100, 062, 127 78
.
. . . . . . . . . . . ..
70
20
27
38
DISBURSEMENTS.
Treasury drafts
«
Payments on account of temporary loan . . . . . . . . . . . . . —
Interest on public debt
Payments to disbursmg officers
.....-'
For similar purposes during the fiscal year 1860 — . . .
$35, 460, 825
2, 634, 890
695, 435
61, 723, 033
.
Excess during the last fiscal year
04
00
96
01
100,514,184 01
94, 272 02
100, 419, 911 99
SCHEDULE
F.
Receipts and disbursements at the office ofthe United States Depositary at
Louisville f o r the fiscal year ending June 30, 1864.
Receipts.
Disbursements.
.^ . . .
,
$55, 494,198 76
52, 924, 982 21
D.
TREASURY
DEPARTMENT,
Registcr*s Office, November 15, 1864.
SIR : I have the honor to submit a statement of the transactions of this office
during the fiscal year ending June 30, 1864. My own connexion with the office
commenced on the 10th day of August last; consequently the proper limits of
this report erabrace only the affairs administered h j my. predecessor.
1. First in magnitude are presented the results of very industrious and highly
mtelligerit labor in the Loan Division :
During that year the issues of bonds have been as follows :
Whole number of coupon bonds, 697,798; amount of same, $372,105,600.
;. Whole number of registered bonds, 35,255 ; amount of same, $80,597,100.
Whole number of registered bonds issued for assignments, 6,505^; amount of
same, $29,888,60.0.
Whole number of registered bonds issued in exchange for coupon, 448;. amount
of same, $2,773,850.
'
'
Classified by their respective loans, the issue of bonds has been as follows,
viz:
80
REPORT ON T H E FINANCES.
COUPON B O N D S , D I R E C T
No. of
cases.
Loans.
1861,
1862,
1863,
1864,
ISSUE.
acts July 17 and August 5
act February 25, 5-20 . . . .
act March 3
act March 3, 10-40
No. of
bonds.
Amount.
2,997 20,029
17,263 559,7.17
5,850
38
14,770 112,202
$17,407,500
293,238,150
5,647,500
55,812,450
35,068 697,798
372,105,600 00 .
00
00
00
00
REGISTERED BONDS, DIRECT ISSUE.
Loans.
1861, acts July 17 and August 5
1862, acts February 25, 5-20 . . .
1864, act March 3,10-40
No. of
cases.
No. of
bonds.
721
6,583
2,150
3,369
25,930
5,956
$7,922,000 00
57,077,100 00
15,293,000 00
9,454
35,255
80,597, 000 00
Amount.
REGISTERED BONDS, ISSUED FOR TRANSFERS OR ASSIGNMENTS.
Number of Number of Number of
cases of bonds trans- bonds issued
transfer. ferred and for same.
cancelled.
Loans.
1847
1848
1858
1860
1861,
1861,
1862,
1864,
99
31
24
29
I'J 9
318
1,044
82
act February 8
acts July 17 and August 5 .
act Febmary 25, 5 - 2 0 . . . . .
act March 3, 10-40 . . . . . . .
345
81
137
101
619
963
, 130
370
7,746
1,746
Amount.
356
$879,350 00
83
175,250 00
114
570,000 00
115
381,000 00
632
1,716,000 00
963
3^793,500 00
3,978 21,245,700 00
264
1,127,800 00
6,505
29,888,600 00
REGISTERED BONDS ISSUED IN EXCHANGE FOR COUPON BONDS.
No. of registered
bonds issued.
Loans.
1861, acts July 1 and August 5
1862, act February 25, 5-20
1864, act March 3,. 10-40
^..
. ..
Amount.
143
236
69
$605,150 00
1,639,200 00
529,500 00
448 •
2,773,850 00
' REPORT ON THE FINANCES.
81
Thus it will be seen that in the issue, of four hundred and eighty-five million three hundred and sixty-five thousand one hundred and fifty dollars,
there bave been entered on books, filled out, signed, and transmitted-to the
proper parties, seven hundred and forty thousand bonds.
The number of letters signed and transmitted with these bonds was fortj^six thousand five hundred and sixty-three, and the same number of copies
were made and placed on record.
Six thousand one hundred and fifty pages were occupied in journalizing
these bonds.
The counting, entry, and destruction of the fractional and postal currency
redeemed, and of treasury notes retired from circulation, has become a laborious duty of this office.
During the year thirty million nine hundred and ninety-five thousand four
hundred and fifty-four pieces, right halves of fractional and postal currenc}^
have been counted and burned, amounting to the. sum of five million seven
hundred and seventy-five thousand seven hundred and forty-seven dollars.
One million one hundred and thirty-six thousand two hundred and fortyseven upper halves of treasury notes were counted and burned, amounting to
seventy-six million eight hundred and sixty-one dollars arid ninety-nine cents.
2 . RECEIPTS AND EXPENDITURES DIVISION.
• The amount of business done in this division during the fiscal year shows a
considerable increase over the preceding year. This is owing t o t h e augmented receipts and expenditures of the year.
The number of warrants issued for the civil, diplomatic, miscellaneous and
public debt expenditures in the year ending June.30, 1864, w a s . . . 12, 645
In the previous y e a r . . . . . . :
,...
10, 077
Increase
Showing an increase of about twenty-five per c e n t
The number of warrants for receipts from customs, sales of public
lands, internal reyenue, and miscellaneous, for the fiscal year, was
I n the previous year
2, 568
2, 870
2, 058
.
Increase
»
812
Showing an increase of about forty per cent.
The number of warrants issued during the year, for payments and repay-,
ments in the War, Navy, and Interior, (Pension and Indian) Departments,
was 12,600—a small increase in the year preceding.
The number of journal pag^s filled with entries of accounts, and warrants
relating to civil, diplomatic, miscellaneous and public debt receipts and expenditures during the year was: .
Treasury proper
,
. 0 . 0 , 0 1, 129
Diplomatic
...., = .
529
Interior, civil, &c
..'..
355
Customs
.- .0
663
Total........
o.o -2,576
The number of drafts registered was 27,106. .
,. ,
\
. The number of certificates given for the settlement of accounts was 6,300.
' The number of accounts received from, the First and Fifth Auditor's offices
and General Land Office was 12,707.
6 P
82
REPORT.ON THE FINANCES.
At least three-fourths of these accounts were copied for warrants to issue;
all were registered,^ and about one-half-entered in the journals and posted in
the several ledgers.
Some progress was made i n t h e first p a r t o f the year in balancing the
ledgers. This work is still several years in arrears.
In this division nine ledgers are kept, containing personal accounts from
journals, and seven appropriation ledgers.
There is a great amount of labor performed in the division, of which a detailed account cannot be given. T h e preparation of the statement of the
receipts and expenditures, published annually, occupies nearly the whole time
of two clerks.
T h a care of filing of records, copying accounts for suit, preparing quarterly,
for settlement, of the Treasurer's accounts, a list of all the receipts and expenditures, warrants issued during the quarter, involve much labor. The current business of the division has been done promptly.
3.
COI^MERCE AND NAVIGATION DIVISION.
To this division is assigned all that relates to the statistics of the internal
commerce of the United States, the preparation and issue of forms and
instructions under the several tariff acts, both for the record of entries and
clearances, and the return to the Treasury Department of monthly or quarterly statements of all trade and shipping movements, inward and outward.
From these returns the annual report of comraerce and navigation is prepared;
also the statements and tables for the financial report of the Secretary of the
Treasury.
A further duty of preparing annual statements of duties paid, and the quantities and value of all merchandise actually paying duty, has hitherto been in
charge of this division. It is now suspended, by reason of the imperfect character of the returns which were employed in the compilation, but will be resumed.
The report on the commerce and navigation of the United States for the
year ending June 30, 1862, has just issued from the press. The causes of this
delay were set forth in tl>e last annual statement of my predecessor, and are
also explained in the preface to the report. There are many iriiprovements in
the forra of the tables, as now published, Avhicli it is believed may compensate,
in some measure, for the delay. The chief purpose has been to render the
statistics clear and readily accessible. Condensation has been successfully
carried out as required by Congress, at its session of 1862-3. Comparative
tables, exhibiting the trade to and from each foreign country for a period of
years, will be attached to the next forthcoming report, 1862-3. .In these tables
the trade to and from each distinguishable division of every foreign country is
given in a list of articles embracing all of consequence or significance as elements of trade.
The preparation of these statistics, in comparative tables, has involved an
iraraense labor, and rendered it impossible to attach them to the delayed report
for 1861-2, and they will, therefore, appear in that of 1862-3, now in the
printer's hands, and will embrace a comparison of four years, instead of three
years, as was at first designed.
I remain, sir, very respectfully, your obedient servant.
S. B, COLBY, Register.
Hon.
W.
p.
FESSENDEN,
Secretary of the Treasury,
REPORT ON THE FINANCES.
83
. 'E. ,
TREASURY D>EPARTMENT,
Solicitor*s Office, November 22, 1864.
SIR : I have the honor herewith to transmit eight tabular statements showing, in part, the operations in charge of this office for the fiscal year ending
June 30, 1864. They are as follows:
1st. A statement of suits on transcripts of accounts of defaulting public
officers, contractors, &c., adjusted by the accounting officers of the.Treasury
Department.
2d. A statement of suits for the recovery of fines, penalties, and forfeitures,
under the customs revenue laws.
3d. A stateraent of prize cases and suits under the acts of J u l y 13 and
August 6, 1861, and May 20, 1862.
4th. A statement of fines, penalties, and forfeitures, under the internal revenue laws.
5th. A statement of suits in which the United States were interested, not
embraced in any of the other tables.
6th. A statement of libels filed under the confiscation act of J u l y 17, 1862,
and the non-intercourse act of J.uly 13, 1861.
7th. A statement of warehouse and transportation bonds reported for suit
by collectors of customs.
8th. A general-sumraary or abstract of the foregoing tables.
This summary shows that the whole number of suits, of all descriptions,
brought during the year was 2,604, of which 26 were of class 1, for the recovery of $74,725 10; 200 of class 2, for the recovery of $105,096 05; 336 of
class 3 ; 886 of class 4; 891 of class 5, for the recovery of $133,138 54; 277
of class 6, for the recovery of $538,099 45; and 8 of class 7, for the recovery
of $5,585 20.
Of these suits 737 were disposed of during the year in the following manner, viz: 664 were decided for the United States.; two were decided against the
UnitedStates; 43 were settled and dismissed, and 28 were remitted b y t h e
Secretary of the Treasury, leaving 1,866 still pending.
Of the suits pending at the beginning of tlie year, 449 were disposed of in
the following manner, viz: 340 were decided for the United States; 24 were
decided against the United States, and 85 were settled and dismissed.
The total number of suits, of all descriptions, decided or otherwise disposed
of during the year was 1,186. The gross amount for which judgments were
obtained, exclusive of judgments in rem, was $67,842 82, and the whole amount
collected, from all sources, was $7,985,532 91.
In the report which I had the honor last year to submit to your predecessor,
I had occasion to call especial attention to the great disparity in the number of
old as compared with recent suits decided in favor of the United States, and
to remark that a favorable result in cases which had been more than a year
pending was only to be anticipated, if at all, as the result of extraordinary
effort.
I t is with much gTatification that I now point to the marked improvement
in this particular, as well as in the general results of the litigation under the
84
REPORT ON T H E
FINANCES.
charge of this office, as shown in the following tables, presenting a comparative
view of the litigation of the last and the next preceding years.
n3
SUITS BROUGHT DURING T H E FISCAL YEAR.
o
-J
Year.
O
.
Total amount of
judgments for
United States.
^
OJ
o
1863
$1,066,939 05
1864 . . . .
856,644 34
^
II
4,267,945 65
598
11
339 51 1,052
2,051
664
.2
43 28 1,866
2,604
I
05
.
ro'S .a
SUITS BROUGHT PRIOR TO FISCAL YEAR.
^
-2
^•2
rj O
>"'
rt o
a CO
r-H f=^
o3
p
1863.. t60,151 18 96 247
1864.. 37,172 00 340
^
24
a
407 $1,621,557 71
1,186
•
rt
"
^
^
CO
lap
^
S rt
§'§
.
•
JH
O
^ .
%
^
O
rt
V Year.
3'3
"S
m
fi
ri
a g.
n3
$74,966 94 $1,376,151 74
30,670 82
o
^32
CO
CO
^'3
CO , •
•^ ^.-2 3
§rt^c3 n
':R CO
^
rt
" o ^ "rt 0^
« S .
rt 3 <i^
rt § ;>>
O
CO , _ ,
a—' "^
cS <S ra
^ a"^
'o o ®
r« ^-( -u
694 $135,118 12 ^2,997,709 45
3,717,588 26 i,004
67,842 82
7,985,532 91
In addition to the superintendence of suits in which the United States are a
iparty or have an interest, the results of Avhich are exhibited in the tables to
which reference has been made, there are two other important branches of duty
devolved upon the Solicitor of the Treasury, to which it is proper that I should
call your attention.
The first is that arising under the act of March 3, 1863, which provides that
the Solicitor of the Treasury, under the direction of the Secretary of the Treasiury, shall take cognizance of frauds upon the revenue, and shall exercise a general supervision over the measui;es for their prevention and detection.
To enable the Solicitor to perform the duties thus enjoined upon him, the
Secretary of the Treasury was authorized to appoint three clerks in addition to
those already attached to the office. No appointment has, however, been made
sunder the authority thus conferred, except that of one clerk for about one
;month, the additional labor thus devolving upon thp office having been per-;
formed by the Solicitor with the aid of the clerks already assigned to him.
By the twentieth section ofthe act to provide internal revenue, &;c., approved
March 3, 1863, the Secretary of the Treasury was authorized to appoint three
.revenue agents to aid in the prevention, detection, and punishment of frauds
•upon the revenue, and, under the power thus given, two revenue agents were
appointed,and placed under the direction-of the Solicitor, one to reside in the
city of New York, and to be employed in that, and other domestic ports, and
the other to be employed in Europe.
REPORT ON THE FINANCES.
85
I do not deem it necessary to enter into a detailed statement ofthe operations
of the revenue agent at New York, as they have all been heretofore communicated in the several reports of his action which have been from time to time
made by him or myself. I will say, however, that, in my judgraent, they have
been of very great importance, and will redound to the signal advantage of the
revenue, and I take great pleasure in testifying to the ability and energy with
which they have been performed.
.
In this connexion I beg to call the attention of the Secretary to what I deem
the very inadequate compensation allowed to that officer, and respectfully to
recommend its material increase.
The agent employed in Europe sailed from New York in the latter part of
July, 1863, and arrived in Pans early in the following month, when he at once
entered upon the discharge of his duties. He has resided chiefly at Paris, but
has made visits to nearly all the important portions of France and Gerraany,
and has exhibited great zeal, industry, and ability in the perforraance of his
duties. He has collected a large araount of inforraation respecting prices and
usages of trade affecting exports frora those countries designed for the markets
of our own, and has communicated the result in a series of highly interesting
and important reports. The statements of these reports are sustained and corroborated by despatches to the State Department from several of our consuls
residing in France and Germany, which reports have been transmitted by order
of the Secretary of State for the information of this department, and have been
referred by the Secretary of the Treasury to this office.
They indicate that fraudulent undervaluation in the invoices of inerchandise
exported to this country prevails in many districts of Europe to an extent which
materially affects the revenue of the United States'. As soon as practicable
after the receipt of the first reports of Mr. Gibbs comraunicating the results of
his inquiries, I commenced the adoption of measures designed to test the correctness of his conclusions and to detect and punish the supposed violations of
our revenue laws, if they were found to exist. Before, however, these measures
had produced any decided results, a disclosure was made to the revenue officers
at San Francisco, by a person who had just been excluded from a firm engaged
i n t h e importation of champagne and other wines at that port, of extensive
frauds in the invoicing of wines imported by that firm. This led to the seizure
of^the books and papers of several parties engaged in the importation of wines,
and among these was found not only evidence which the revenue officers
deemed conclusive of fraud on the part of some of those parties, but also proof
which convinced them of the existence of very general and material undervaluation of wines imported from France and Germany.
These developraents being communicated to the revenue officers at New
York, measures were taken by them resulting in the discovery of evidence
strongly corroborating that which had been developed at San Francisco, both
in regard to the particular cases which had arisen at the latter place and as to
the general prevalence of undervaluations of imported wines..
Under these circumstances it was deemed improper to admit to entry, at the
invoice valuation, any of the wines appearing by the reports of Mr. Gibbs and
the despatches of our consuls to be grossly undervalued, and most of those
wines remaining under the control of the collectors of customs at New York and
San Francisco, consisting chiefly of charapagnes, and amounting to many thousand baskets, have been seized, and proceedings have been instituted for their
condemnation. Commissions to take testimony in Europe have also bee
issued, and the naval officer at San Francisco has been despatched thither to
superintend their execution. The proceedings thus instituted will be pressed
forward as rapidly as practicable.
But it is by no ineans with respect to wines alone that the reports to which
I have referred indicate that frauds are practiced. They are alleged to exist in
86
,
REPORT ON THE FINANCES.
regard to large classes of merchandise imported from continental Europe, and
. the statements in relation to them are of the most positive and circumstantial
character, and are supported by the transmission of a great variety of samples,
. with the. prices at which they are invoiced, and also those at which they are
said to be actually sold in the principal markets of the countries from which
they are exported. These samples, and the statements accompanying them,
have been forwarded to the revenue officers at New York and San Francisco,
and it is hoped that they will there receive such attention and be so used as
materially to aid in ascertaining the true dutiable value of the merchandise to
which the samples relate, and thus detecting the frauds in question, if they
really exist, of which it is perhaps proper for me to say there can be no doubt,
if any reliance can be placed upon the statements to which I,have so often
referred.
The experience which has been thus far had of the operation of the act of
Marcli 3, 1863, for the prevention of frauds upon the revenue warrants the belief that it will, in a very high degree, answer the expectations of those by
whose recommendation it was adopted. I am of opinion, however, that one
additional provision is requisite in order to make its operation perfectly satisfactory.
It will be perceived by an examination of the act that the safeguard against
fraud provided by it consists in the means of detection furnished by the deposit
of a triplicate of each invoice with the consular officer residing in flie district
from whence the merchandise is brought, thus enabling the consul or the agent
of the department to compare the prices stated in the invoice with those which
the commodities actually bear in the foreign market. The law as it now stands
requires no verification of the invoice by or before the consular officer, so that
he is not warranted in demanding any evidence whatever that the matters set
forth in the invoice are true, except the mere declaration, required by the act to
be indorsed thereon, which has no other sanction than that arising from the
danger of forfeiture of the goods in case the declaration shall be proven to be
false.
Now, the safeguard thus provided would probably be sufficient were there
any means of compelling the production of definite as well as true invoices.
But, unfortunately, this is not the case, and the truth is that the invoices presented are so indefinite and vague that, in perhaps a majority of instances, no
one can form any correct idea of the character of the goods from the description
therein given of them. There can be little doubt that this indefiniteness is often
the result of design, and is resorted to for the purpose of covering false valuations in the invoice, and of throwing difficulties in the way of a proper classification at the time of entry.
An attempt was made by some of our consuls to remedy this difficulty in some
degree by requiring exporters to furnish samples of the goods invoiced, whenever it was practicable for them to do so, but (-his requirement not being sanctioned by law, and meeting with great resistance, was necessarily abandoned.
Such a requirement would not, it is evident, even if sanctioned by law, provide
a complete remedy for the inconvenience in question, and perhaps it would be
impracticable to frame a law Avhich should provide effectually and in detail for
every case, and at the same time place no undue obstructions in the course of
trade. I think a more practicable course will be to give some discretion in the
premises to our consular officers, guided and limited by instructions from the
proper authorities here.
With this view I would recommend the enactment by Congress of a provision
authorizing our consular officers to require, before certifying invoices, satisfactory
evidence, either by the oath of the person presenting them or otherwise, that
such invoices are correct and true, and directing that, in the exercise of the discretion thus given, such officers shall be governed by such general or specie? 1
REPORT ON THE FINANCES.
87
regulations or instructions as may, from time to time, be established or given by
the Secretary of State. Under the authority of such a provision I think that
measures can be devised which will at once protect the revenue, and save importers from any serious annoyance.
The other subject to ^vhich I have alluded is that ofthe suppression of counterfeiting the treasury notes and other securities and of the coin of the United
States. By an act of Congress passed at its last session one hundred thousand
dollars was appropriated for the purpose of meeting any expenses in detecting
and bringing to trial and punishment persons engaged in such counterfeiting.
By a previous act twenty-five thousand dollars was appropriated for the like
purpose.. The late Secretary of the Treasury placed the direction of the measures contemplated by these acts under the control of this office, and during the
past year they have been prosecuted with vigor and success.
There have been arrested, by those acting under the direction of the Solicitor,
about fifty persons, chiefiy those immediately connected with the manufacture of
counterfeit money, together with a considerable number of presses and plates
employed by them, and a large quantity of spurious notes and material for their
manufacture. Several of the persons arrested have been tried and convicted,
and others are now in custody awaiting trial; most of the latter have been
recently arrested.
I am not able to state the precise amount of the expenses incurred in these
operations, as all the accounts therefor have not yet been rendered, but I think
it will prove to be not far from forty thousand dollars; and, as it is impracticable
to estiraate with any great accuracy the expenditures of the next fiscal year, I
think that an additional appropriation should be asked of Congress equal to
that made at the last session.
I have the honor to be, very respectfully,
EDWARD JORDAN,
Solicitor ofthe Treasury.
Hon.
W.
P.
FESSENDEN,
Secretary of the Treasury.
00
Statistical summary of business under charge of the Solicitor of the Treasury during the fiscal year ending June 20, 1864.
1
Confiscation suits under
act July 17, 1862, and
suits under acts of July
13,1861, August 6,1861,
and supplementary.
SUITS BROUGHT DURING THE FISQAL YEAR ENDING JUNE 30, 1864.
lis
Judicial districts.
§ 03 O
<»:S >
No.
Amount
sued for.
No.
10
New Hampshire
V e r m o n t . . .*
.^.. . .
..;
Massachusetts
Connecticut
... . .... .
Ehode Island
New York, northern district
N e w York, southern district
N e w Jeri^ey
Pennsylvania, eastern district . .
Pennsylvania western district
Delaware
Marvland
3
1
$31, 250 44
6, 000 01
Amount
sued for.
'2
u
514 80
32
2
4
60
35, 430 00
19
4
76
2
2
2
46
448
108
34
66
17
24
5
26
315
No.
4
3
9
6 '
3
12
Virginia, eastern district
W^est Vii'ginia
North C a r o l i n a .
1
1
$44, 551 25
•9
1
Amount
sued for.
i^270 00
1,895 54
1, 928 00
110
8, 690
93, 424
4, 575
3, 300
00
00
00
00
00
Amount
sued for.
No.
o
Amount
sued for.
$2, 000 00
8
2
26
11
733 60
12, 050 00
413, 550 00
3
8,000 00
440 00
:::::::
:....:.::.::
ore
1
1
$5,585 20
i
S
.a
o
s
No. Amount No. A m o u n t No.
sued for.
sued for.
i.
f
1
n
k^1
g
3
o
$46,551
270
1,895
. 2, 442
| 1 , 000 00
25 i l , 001 GO
00
• 40 890 22
54
80 8, 980 73 1, 299, 042 73
843
51, 990
553, 989
4, 575
11,300
60
44
21
00
00
814 15
.3, 651 45
481,405 11
9, 792 58
67 524 68
440 00
1
9
liOuisiana, western district
Mississippi, northern district
Mississippi, southern d i s t r i c t . . ^ . .
Texas, eastern district
.:::
5
90
10
88-
160
718, 075 48
::::
965 28
—
O
HO
W
414 15
4,405 15
521. 323 25
Georgia
i^lorida southern district
A l a b a m a northern district . . .
Alabama, southern district
-
333, 938 47
a
OQ
T e x a s , western district
....
Missouri, western district
43
1
3
.
Kentucky
...
Ohio, northern district
•.
Ohio southern, district
Indiana
Illinois northern d i s t r i c t . . . . . . .
Illinois southern district
Michigan, eastern district
Michigan, western district
"Wisconsin
Iowa
Minnesota
Kansas
California northern district
California southern district
10
65
3
2
2
1
2
7
2
Washinsrton Territorv
U t a h Territory
N e b r a s k a Territory
10, 831 53
10,142 02
8, 333 46
1
1
10
22, 000 00
8
2, 600 00
17
25
1
11
10
270 00
48
. 5
4, 029 00
1, 770 00
150
4
4
2
4
24
26,204 06
270 00
15
5
13
10, 070 00 155
295 00
9
37, 525 55
5
51, 090 30
2, 000 00
72 00
2,000 00
10, 450 00
5
7
500 00
9
200 00
41, 554
1,770
2, 000
20, 520
295
55
00
00
00
00
. 75, 090
72
13, 431
16,142
8, 333
500
30
00
53
02
46
00
1,850 65
2,135 00
7, 515 00
2,120 00
5, 022
10, 595
4,107
41, 348
5, 270
1,342
594,231
1,431
48
17
90
39
33
75
52
80
i, 275 06
400 00
1,600 00
86 00
250 00
98, 378 78
200 00
26 50
200 65
856, 644 34
30,670 82
4,267,945 65
"*
. 2,167 64
2,167 64
...,
Colorado Territory
Nevada Territory
Arizona Territory
I d a h o Territory
5
20
26
74, 725 10 200
1G5,096 05 336
"-
886
H
O
W
"
4
t25
..
Total
o
891 133,138 54 277
538, 099 45
8
5, 585 20
o
CQ
00
CD
CO
SUITS B R O U G H T D U R I N G T H E F I S C A L Y E A R
ENDING JUNE 30, 1864.
1
Judicial districtg.
s
ll
P Maine
New Hampshire
Vermont -
.... ... ...
"S
p
1P
i
• i
h
q
a
1 1
1
n
4
3
3
17
Connecticut
Rhode Island
N e w York, northern district
N e w York, southern district
New Jersey
Pennsylvania, eastern district
Pennsylvania, western district
Delaware
Maryland
District of Columbia
Virginia, eastern district
W e s t Virginia
North Carolina
South Carolina
Georgia
Florida, northern district
Florida, southern district.
Alabama, northern district
Alabama, southei*n distnct
Louisiana, eastern district.
Louisiana, western district.
Mississippi, northern district.
...
Mississippi, southern district
T e x a s , eastern district.
T e x a s , western district'
Arkansas; eastern district 1:...".
Arkansas, western district
2
43
70
1
9
30
^
1
I
47
53
......
8
42
15
3
12
60
2
39
545
110
54
4
83
615
110
63
57
35
315
88
26
315
15
43
16
90
203
......
"o
257
13
o o
^117 30
1
'2
P
P
m
fcb
a
''B
a
SUITS B R O U G H T P R I O R TO T H E P R E S E N T F I S C A L YEAR.
II
n3
Whole amount of j'udgments rendered in favor of the United
States duiing the fiscal year
ending Juno 30, 1864.
Statistical summary of business under charge of the Solicitor of the Treasury, 8(V,—Continued.
P
II
CJ
1
1
IS
P
•
1
p
6
2
259 00
1,696 44
3
4
20 00
300 00
5, 500 00
4, 000 00
909 00
390 00
2
4
89
60
' 4
1
4
.
1
1
1
io
33
301^
4
1
2
3
3
i
%^
^%
.o S
"0.2
^^
II .
<
"o•10
5
7
24
1
4
48
202
94
15
1
40
14
Jll
s^
Is
pi
§ o to
Ii1
o
$2, 010 21
10
,^1,117 30
• $3, 010 21
26i bb
3.
21
259 00
10, 677 17
41 151 22
1 732 377 15
433, 334 42
00
69
33
00
25
32
4
47
159
60
13
1
-i, 166 64
47, 938 11
34
11
10
3, 623
1, 375, 458
4, 200
658, 358
408
3,
5,
4,
-
834
951
500
000
909
390
15
45
00
00
00,
00
424
8, 028
1,896, 781
4 200
1,139, 768
408
H
O
15
84
58
00
36
32
10, 059 22
115, 462 79
O
QQ
,
21
*"
2
i
70
54
910, 315 53
i
1, 628, 391 01
68
53
965 28
333, 938 47
Indiana
Illinois, northern district
. 9
21
7
25
199
8
39
3
-..
Michigan, eastern district
Iowa
..
Kansas
438
..
California, southern district
Oregon
W a s h i n g t o n Territory
U t a h Territory
N e b r a s k a Territory
...
Dakota Territory
Colorado Teri'itory '.
N e v a d a Territory
N e w Mexico T e r r i t o r y
Arizona T e r r i t o r y
Idaho T e r r i t o r y
Total
1
I
1
2
30
3
1
2
20
1
1
.....:.
.
1
15
Missouri, eastern disirict
.
32
3
20
49
3
20
1
103
6
7
81
4
21
27
2
9
6
6
25
45
10
128
13
32
330
15
61
32
2
10
7
6
29
83
4
4
2
9
4
4
1,866
2,604
2, 669 48
3
1
1
20
2
250 00
28
20
3
28
20
10
8
1
266 71
1
9
57
30
28
277
31
55
14
1
2
2
18
4
56
4,100 00
1,110 00
3, 425 00
J,600 00
8, 840 42
3
3
1
?
1
.
60, 663 57
98 69
14,173
3, 200
1, 736
8, 587
2,500
103, 504
4,155
260
1, 656
70
00
04
93
00
58
88
00
64
. 79,946 73
18
1
9
49
27
28
227
28
49
11
1
1
2
4
56
2,-669 48
5, 950
1,110
2,135
10, 940
3, 720
8, 840
65
00
00
00
00
42
250 00
1,54177
86 00
250 00
86, 867 63
98 69
5,022
24, 7G8
7 307
43,084
13, 858
3, 842
697, 736
5 537
280
2,056
1, 600
48
87
90
43
26
75
10
68
00
64
00
178, 325 51
•
H
O
•
.'
1,718 65
1,718 65
1
7
664
2
43
28
37,172 00
340
1
7
24
85
1,186 ' 3, 717, 588 26
1
7
26 50
1,004
67, 842 82
o
200 65
H
W
7, 985, 532 91
l-H
o
to
92^
REPORT ON THE FINANCES.
F.
TREASURY DEPARTMENT,
Comptroller*s Office, October 10, 1864.
S I R : I respectfully submit the following detail of the business operations of
this office for the fiscal year terminating June 30, 1864.
The following described warrants of the Secretary of the Treasury have been
examined, countersigned, entered in blotters, and posted, to wit;
Diplomatic warrants
2, 006
Stock warrants
'.
2, 1.36
Quarterly salary warrants
1, 997
Treasury (proper) warrants
«
2, 016
Treasury Interior warrants
»
2, 317
Treasury customs warrants
.
« ..
1, 987
Treasury internal revenue warrants
941
W a r pay warrants
9, 116
War repay warrants
516
Navy pay warrants
„
.2, 213
Navy repay warrants
384
Interior pay warrants
.
961
Interior repay warrants
213
Treasury appropriation warrants
28
Treasury Interior appropriation warrants
13
Interior appropriation warrants
:
.
48
Customs appropriation warrants
13
War appropriation warrants
19
Navy appropriation warrants
22
Land covering warrants
181
Customs covering warrants
563
Internal tax covering warrants
.......
.
61
Miscellaneous covering warrants
1, 306
29,057
Accounts described as follows, reported to this office by the First and Fifth
Auditors and the Commissioner of the General Land Office, have been revised,
and the balances arising therefrom certified to the Register of the Treasury:
I . From the First Auditor:
Judiciary.—Embracing the accounts of marshals for expenses of the
United States courts; of United States district attorneys; of clerks of
the United States circuit and district courts; and of^United States
commissioners, for per diems and fees
716
Public debt.—Embracing accounts for redemption of United States
stock and treasury notes; the interest on the public debt; the United
States Treasurer's accounts; United States assistant treasurers' accounts; temporary loans; and all matters pertinent thereto
1, 562
Mint and branches.—Embracipg accounts of gold and silver bullion; of
ordinary expenses, repairs, wages of employes, &c".
43
Territorial.—Embracing accounts of governors of the Territories for
contingent expenses; ofthe secretaries ofthe Territories for legislative
and contingent expenses, &;c
38
Salaries.—Embracing accounts of salaries of United States and territorial judges; of officers of the executive departments, marshals, '
attorneys, &;c
1,152
REPORT ON THE FINANCES.
93
Public printing.—Embracing accounts for public printing, binding, and
paper
91
Miscellaneous.—Embracing accounts of the United States Coast Survey;
of. the Commissioner of Public Buildings; for the suppression of the
slave trade; for horses and other property lost in the military service
of the United States, &c
713
Congressional.—Embracing the accounts of the secretary of the United
. States Senate and the Clerk, of the House of Representatives
82
I I . From the Fifth Auditor:
Diplomatic and consular.—Embracing the accounts of foreign ministers
for salary and contingent expenses; of secretaries of legations for salaries ; of consuls general, of consuls and commercial agents for salary,
and for disbursements for the relief of destitute American seamen; of
United States commissioners under reciprocal treaties; of accounts
under treaty for foreign indemnity, and of contingent expenses of
consuls, &c
1, 561
Patent Office.—Embracing accounts for contingent and incidental expenses, for salaries, &c
.
18
Agricultural Department.—Embracing accounts for salaries and expenses, & c —
.-'
10
Census office.—Embracing accounts of the disbtirsing clerk thereof
4
Internal revenue.—Embracing accounts for drawback; accounts of United
States assessors, and United States tax commissioners, &c.
732
I I I . From the General Land Office:
Embracing accounts of receivers of public money, and as acting as United
States disbursing agents; of surveyors general and deputy surveyors;
accounts of the States for percentage on lands sold within their respective
limits; of lands erroneously sold, &c
»
1, 367.
Aggregate of accounts revised:
From First Auditor.
,
4,397
From Fifth Auditor.
2, 325
From Land Office
1, 367
8,089
Bonds entered, filed, and indexed
„
313
Letters written upon matters belonging to or arising from the business
of the office
4, 516
Internal tax receipts registered, posted, and
filed
2, 716
There have been also regularly entered, filed and indexed, with the proper
briefs indorsed thereon, all letters and communications received in the office.
The emolument returns which the law requires should be made semi-annually
by all United States marshals, district attorneys, and clerks of United States
courts, have been examined, entered, and properly filed; and all requisitions
made from time to time for advances of public money to United States marshals,
territorial officers, to treasurers of mint and branches, to disbursing agents,
&c., have been examined, entered, and duly reported upon.
Much other business which it is impossible here to particularize, arising necessarily in the operations of the office from day to day, has been despatched, .
and I take pleasure in commending to you the gentlemen connected therein for
the promptness and fidelity they have at all times evinced in the discharge of
their public duties.
Very respectfully,
WM. H E M P H I L L J O N E S ,
Acting Comptroller.
Hon.
W. P . FESSENDEN,
Secretary of the Treasury.
94.
REPORT ON THE FINANCES.
G.
^ TREASURY DEPARTMENT,
Second Comptroller*s Office, October 6, 1864.
S I R : I have the honor to submit the following report of the operations of this •
office for the fiscal year ending June 30, 1864:
The number of accounts of disbursing officers and agents received and finally
adjusted were, on reports of the
Second Auditor
4, 866
Third Auditor.
2, 339
Fourth Auditor
,
400
There have been examined and acted upon 79,496 certificate accounts frora
the Second Auditor for arrears of pay and bounty due deceased and discharged
soldiers, and 10,320 for salaries of contract surgeons.
The number of certificate accounts from the Fourth Auditor's office revised
and settled in this office was 1,620.
There were adjudicated and prepared for distribution, on reports from the
Fourth Auditor, the proceeds of 304 prizes, amounting to $3,884,692 9 1 ; and
the accounts of 9,489 discharged and deceased sailors for prize money were revised and settled.
The number of requisitions upon the Secretary of the Treasury examined,
countersigned, and recorded in this office, were, from the
Interior Department:
Pay or advance requisitions
'
970
Refunding requisitions
69
— 1, 039
War Department:
P a y or advance requisitions
8, 330
Refunding requisitions
516
8,846
Navy Department:
P a y or advance requisitions
2, 859
Refunding requisitions
.410
3,269
13,154
The number of official letters received during the year was 2,503, and of
those written 1,860, the latter filling 827 pages of the letter-books. Besides this
a very large amount of correspondence is conducted by this office in the form of
indorsements made directly upon papers referred here for decision. Such cases
are entered on a reference book with a brief digest of the decision only, though
much time and labor are expended in their investigation.
The several reports exhibiting the expenditures made during the fiscal year,
and the state of the appropriations under the control of the Interior, War, and
, Navy Departments, have been prepared and transmitted in duplicate to the
several Secretaries of those departments, to be laid before Congress in compliance with the act of May 1, 1820.
Notwithstanding the enormous increase in the business of this office, I take
pleasure in saying that none of it is in arrears,- and that the persons employed
in it have performed their duties with industry, intelligence", and punctuality.
For a month or more, the pressure of business was so great that night-work
was rendered indispensable to avoid an accumulation of arrears ; and the call
upon the clerks for this extra labor met with an efficient and cheerful compliance.
Since an augmentation of force has been granted by Congress, the ordinary
office hours suffice for the prompt transaction of business, with the exception
^
REPORT ON THE FINANCES.
9*5
that so much of the time of the Comptroller is consumed in signing his name to
official papers, that with all the rapidity that long experience and familiarity
with his duties enable him to exert, he cannot, by possibility, keep his table
moderately clear of undecided cases without working nearly every day till dark,
and occasionally at night.
A new edition ofthe ''Digest of Decisions" in this office has been prepared,
and will be immediately issued for the use of accounting and disbursing officers. ;
All the numerous decisions from 1852 to the present time have been added, and
the book will furnish a complete summary of the Second Comptroller's decisions
on the questions submitted to him since the organization of the office in 1817.
As far back as 1854, in my report to one of your predecessors. Secretary
Guthrie, I suggested what I thought would be an improvement in making,
appointments to this office; and as I have seen nothing to change my opinion,
as then expressed, but much to confirm it, I respectfully submit to your better
judgment what I then said upon the subject:
" It is, in my opinion, a serious defect in the organization of this office, (and
other revising offices,) that the clerks appointed to it are not selected from the
various Auditors' offices, whose statements of accounts they are to examine and
submit for the final action of the Comptroller.
" When the great variety and number of statutes and regulations bearing upon
the admissibility of vouchers, and the legality of claims, are taken into view, it
is evident that an inexperienced clerk, taken from other pursuits, however strict
his fidelity, cannot pass an intelligent judgment upon the accounts that may be
assigned to him for revision. By diligence and study, if of good natural ability,
he may, in time, become competent; but in the meanwhile the head of the office
must personally investigate the details of accounts, doing the work which the
clerks were provided to perform, or sanction results in which he can have no
confidence, except what he may derive from the previous ex'h.minations in
another bureau. Some who are thus appointed will inevitably prove destitute
of the desire or the capacity to improve, and will pass accounts with the smallest
of information, labor, and scrutiny that will save them from dismissal. In such
cases the public interests are more or less in peril, for the final action of the
office must generally be based upon the examination and report of the revising
clerk, and an erroneous allowance once passed will not 'be brought to light
unless by accident.
" The errors that may be made in an Auditor's office are comparatively unimportant, if a corps of thoroughly educated, experienced, and faithful clerks in
the Comptroller's office are to reinvestigate the work. T h e ' liability to confirm
an error in principle or calculation would then be small; but where the natural
process is reversed and men wholly uninstructed are appointed to revise the
action of clerks-—some of whom have great experience and ability, and all of
whom are at least partially educated in their official business—it is easy to see
that an error unnoticed or committed in one office will be likely to pass without
detection through the other.
" The true policy would be to make no original appointments in the Comptroller's office, but as vacancies occur there, to fill them by transfers from the
Auditors' offices,, of capable clerks who have served an apprenticeship to the
business they would bs called upon to revise.
*'To carry out this policy, the salaries in the Comptroller's office should be
sufficiently large to make such a transfer a promotion.
*.
*
*
*'
**I feel great confidence that if this plan be adopted, it will prove economical to the
government, notwithstanding the increase of<salaries; and it seems so advantageous
in other respects, that I urgently recommend it to the favor ofthe Secretary."
I have the honor to be, respectfully, your obedient servant,
„ J . M. BRODHEAD, Comptroller.
Hon.
W M . P.
FESSENDJSN,
Secretary ofthe Treasury.
96
REPORT ON THE FINANCES,
TREASURY DEPARTMENT,
First Auditor*s Office, September 26, 1864.
SiH: I have the honor to submit the following reportof the operations of
this office for the fiscal year ending June 30, 1864.
/
ACCOUNTS ADJUSTED.
.
RECEIPTS.
Collectors of customs
i . , . . . o .,
Collectors under the steamboat act
Internal and coastwise intercourse.
Aggregate receipts..
No.
Amount.
1,047
292
3
$81, 515, 008 20
25, 648 40
70 20
1, 342
81, 540, 726 80
1, 019
3,888,906 71
1, 139
829,582 42
DISBURSEMENTS.
Collectors as disbursing agents of the Treasury
Official emoluments of collectors, naval officers, and
surveyors
, Additional compensation of collectors,, naval officers,
and surveyors
Excels of deposits for unascertained duties
Debentures, drawbacks, bounties, and allowances..
Special examiners of drugs
Superintendents of lights, &c
Agents of marine hospitals
.•
Accounts for duties and fees illegally exacted, fines
remitted, judgments satisfied, and net proceeds of
unclaimed merchandise paid
Judiciary accounts
,.
Redemption of United States stock loan of 1 8 4 2 . . .
Redemption of Texan indemnity bonds
« ....
Redemption of Oregon war debt
Redemption of 7-30 treasury.notes funded
Redemption of certificates of indebtedness..
Reimbursement of temporary loans.
Redemption of treasury notes received for customs.
Interest on the public debt
Reimbursement of the Treasurer of the United
States for treasury notes, fractional currency, and
5-20 bonds destroyed by burning
,.
Property lost in the military service of the United
States
Inspectors ofsteam vessels for travelling expenses, &c.
Superintendent of Public Printing.
Insane Asylum, District of Columbia
Columbia Institution for the Deaf, Dumb, and Blind.
Designated depositaries for additional compensation.
Construction and repairs of public buildings'
Washington aqueduct.
: Timber agents
Contingent expenses of the Senate and House of
Representatives, and of the several departments
of the government^ . . . . . ,
...
Mints and assay offices
....
Territorial accounts . , .
'
Salaries of officers of the civil list paid directly from
the treasury.
3
78
115
57
256
638
808 41
2;356, 994 02
951, 354 91
6,000 00
801, 160 28
246,680 86
448
810
15
11
2
1
51
1, 285
60
209
121
246
121
84
6
5
2
173
6
7
454,453 43
1 037,067 25
111,611 92
972,381 20
5,320 78
691, 158 73
159 094, 273 50
197, 423,365 85
2 039, 523 55
24 464,637 90
45, 617, 445 65
.486, 509
15, 996
936, 181
72, 172
7,001
1,611
1, 093, .329
112, 645
' 3 , 447
43
44,
61
35,
24
24
98
86
01
.
316
64
29
' 804
1, 322, 711 94
27, 045, 320 23
* 66, 992 04
395, 970 30
REPORT ON THE FINANCES.
Coast survey
Disbursing clerks for paying salaries
Disbursing agent for California land c l a i m s . . . . . . .
Withdrawals of applications for patents, & c :
.
Treasurer of the United States for general receipts
and expenditures
,
Pay and mileage of members of. the Senate and
House of Representatives
Commissioner of Public Buildings . :
Commissioner of Agriculture
.*
o
Capitol extension and new dome.. *.
Miscellaneous accounts
Total.,., o
97
No.
27
252
4
4
Amomit.
$285, 323 40
2, 675, 715 40
1, 900 00
1, 280 00
4
964, 932, 938 S7
1
147
8
15
917
9,560
Letters recorded
,
Accounts recorded
Powers of attorney registered and
Acknowledgments of accounts written
Requisitions answered
490, 492
452, 403
105,059
361, 143
5, 800, 953
1,447,668,825-90
€
filed
Total
38\
27
69
27
18 .
1, 316
7, 580
1, 646
5, 174
256
15, 972
T.L,BliYrB., Auditor.
Hon.
WILLIAM P . F E S S E N D E N ,
Secretary of the Treasury,
I.
TREASURY DEPARTMENT,
Second Auditor's Office, October 5, 1864.
Statement of the operations of the Second Auditor's office during the fiscal
year ending June 30, 1864, showing the number of money accounts settled,
and the amount of the expenditures embraced therein, and, in general, the
other duties pertaining to the business qf the office ; prepared in obedience to
instructions of the Secretary of the Treasury.
The number of accounts settled is 99,898, embracing an expenditure of
$159,917,380 83, under the following heads, viz:
P a y department
$88,944,415 39
Indian affairs
2,242,154 74
Ordnance department of the army
47,103,047 71
"^Quartermaster's department, expended on account of contintingencies of the army, &c
9,946 68
Medical and hospital department, including supplies, &c., for
prisoners of war
,
.,
8,076,034 34
Contingencies of the a r m y . . . ;
209,785 12
Secret service fund
„
91,491 08
Purchase of books, &c
r..
23,217 50
Artificial limbs for soldiers and s e a m e n . . . .
10,485 00
Providing comfort for discharged soldiers
7,213 79
Preparing register of volunteers
1,356 ' 19
Collecting, drilling, and organizing volunteers
1,436 15
Contingent expenses of Adjutant General's d e p a r t m e n t . . . . . .
133 94
Relief of certain musicians and soldiers at Fort Sumter, S. C.
190 00
Miscellaneous claims
5,200 14
7 F,
98
REPORT ON THE FINANCES;
Expenses of recruiting
... „
130,483 66
CoUecting, drilling, and organizing volunteers.
$1,165,180 14
Pay of bounty to regulars and volunteers
453,295 00
Enrolment and draft
471,785 35
Arrears of pay, bounty, &c., to discharged and deceased officers
and soldiers
,.,.
10,970,528 91.
Total.:.
/
Property accounts examined and adjusted.....,
Requisitions registered, recorded, and. posted
Letters, claims, &c., received, briefed, and registered.
Letters written, recorded, and mailed.
Names of soldiers, dead and discharged, recorded
159,917,380 83
'.
...'......
29,745
5,410
254,690
108,373
47,618
Tn addition to the foregoing, various statements and reports have been prepared and transmitted from this office, as follows :'
.
Annual statement of disbursements in the department of Indian affairs, for
the fiscal year ending June 30, 1863, prepared for Congress.
Annual statement of the recruiting fund, prepared for Adjutant General of the
army.
Annual statement of the contingencies of the army, prepared in duplicate for
the Secretary pf War.
Annual statement of the contingent expenses of this office, transmitted to the
Secretary of the Treasury.
Annual report of balances on the books of this office, remaining unaccounted
*for more than one year, transmitted to the First Comptroller. .
Annual report of balances on the books of this office, remaining unaccounted
for more than three years, transmitted to the First Comptroller.
Annual statement of the clerks and other persons employed in the office during the year 1863, or any part thereof, showing the amount paid to each on account of salary, with the place of residence, &c., in pursuance ofthe 11th section of the act of August 26, 1842, and resolution of the House of Representatives of the 13th January, 1846, transmitted to the Secretary of the
Treasury.
Monthly reports of the clerks in this office, submitted each month to the
Secretary of the Treasury, in compliance with his instructions of the 17th of
August and 11th of September, 1861, together with a tabular statement showing the amount of business transacted in the office during the month> and the
number of accounts remaining unsettled at the close of the month.
Statement containing the names of the permanent and. additional clerks
attached to this office, with the rates of compensation, transmitted to the
Secretary of the Treasury.
Statement showing the name, place of birth,, residence, date of appointment,
and annual salary of each person employed in this office on the 30th of September, 1863, transmitted to the Register of the Treasury. .,
^ Estimate of the expenses of this office for the .fiscal year ending June 30,
1865, transmitted to the Register of the Treasury.
All the ledger accounts confirmed by the Second Comptroller have been
regularly journaiized and posted.
All payments land refundments have been regularly entered and posted in the
appropriate books.
The payments made to officers by paymasters of the army, have been entered in the offiicers' and company pay-booka of both the regular and volunteer
service.
The property accounts of thelndian department have been posted upon the
Indian property,books.
REPORT ON THE FINANCES.
99
In addition to the above^ numerous letters, estimated at two hundred thousand*
at least, have been written, acknowledging the receipt of claims, and embracing
.correspondence generally with claimants and agents in relation to claims.
A comparison of this report with that for the preceding year, shows an increase
in the amount of money accounts settled during the past year of $68,252,913 07,
and in the number of 66,314; yet the labor employed has not been equal to the
current demands upon this bureau. The increase of business has been unprecedented, much beyond reasonable anticipation. It is attributable mainly to
the activity and energy that have characterized military operations during the
period, and to the very large number of officers who have been mustered out by
reason of the expiration of their term of service, disability, and for other causes.
The examination of the prdperty returns of such officers, embracing ordnance
and ordnance stores, clothing, and camp and garrison equipage, with which they
bave been charged, and the adjustment of their accounts, to enable them to*
secure pay for their services, has become a branch of great importance and labor
within the past year. It has been impossible to detach a single clerk from any
other branch to increase the force upon this, and want of room has preverited the
employment of additional clerks. The new building recently assigned to this
bureau, and to which the officers' property branch will be transferred, permits
the employment of all the clerks allowed by existing laws, but is npt large
enough to accommodate the number necessary to perform the labor imposed
upon this single branch, which will require at least one hundred men. It is
understood that more than twice this number is employed in making the administrative examination of property returns before they are transmitted to this
bureau.
.
A similar disability exists with reference to the settlement of paymasters'
accounts, and the interests of the government require that sufficient room, in a
suitable fire-proof building, shall be furnished at an early day for the accommodation of a force of competent clerks, large enough to secure a prompt settlement
of these accounts.
In presenting an estimate for an additional force to be provided, for the fiscal
year ending June 30, 1865, regard has been had only to the existing necessities
of this bureau—what is absolutely required to meet' present demands upon it.
The number of second and third class clerkships asked for seems to be large,
but relatively the proportion of such grades will be found to be much smaller '
' than is usual in accounting offices, where capacity, industry, and fidelity are
required. In view of the character of the duties to be performed when but
twenty-one clerks besides the chief clerk were sufficient to execute the work of
this bureau, there were eleven of the third class, seven of the second, and but
three.of the first; and the compensation then given was regarded as but a ifair
equivalent for the services to be rendered. In a time of peace, when the business to be settled and adjusted in the office was transacted mainly by officersthoroughly educated and trained in their duties, and when there were no unusual
inducements to fraudulent practices, no more integrity was required and less
acuteness, industry, and patient investigation were needed, than the public
interests now demand of those employed in settling the army accounts. Thegovernment needs, the most faithful, intelligent service, and should pay a..
sufficient compensation to secure it. It cannot afford to be outbid by privateenterprise in the employment of-clerical ability. This bureau has suffered the
loss of several valuable gentlemen, because merchants, bankers, and others were
willing to pay them more than they could receive in the highest grade clerkship,
or would employ them where their expenses of living would be materially
diminished. Unless some remedy is provided, it is to be feared that others will
follow their example, especially some of those having families to support,, many
of whom are now filling but first class clerkships.
WhUe it is apparent that the demand for experienced accountants is in
100
REPORT ON THE FINANCES.
creasing, and that owing to the increased expenses of living and other causes
the actual compensation now paid to a clerk is of less value to him by one-half
than it was two years ago, it seems to be both just and necessary that a-temporary increase of pay should be allowed to all clerkships, and it is respectfully
recommended to your consideration, in the hope that the measure will meet your
approval and recommendation to the attention of Congress.
I am, sir, with great respect, your obedient servant,
E. B. YRlS^l^GR, Auditor.
The
SECRETARY OF THE TREASURY..
JTREASURY DEPARTMENT,
Third Auditor's Office, October 20, 1864.
SIR : I have the honor to submit the following report of the business transacted in this office during the fiscal year ending June 30, 1864.
The total amount of requisitions draw;n on the Secretary of
the Treasury in favor of sundry persons during the fiscal
year ending June 30, 1864, is
. . $431, 857,105 15
REPAYMENTS.
Amount of counter requisitions
572, 546 57
431,284,558 58
The following is a summary statement of the amount involved in the accounts
and claims which have been adjusted and settled during the year, viz:
Quartermasters' accounts
Commissaries' accounts
Pension agents' accounts
Engineer accounts
State claims for reimbursement
Miscellaneous, claims...
Oregon Indian war claims
Steamboat claims
Horse claims
.
'
:
$108, 319, 460
95, 084, 540
1, 642, 748
i, 258, 070
, 5, 076, 236
1, 048, 293
233^ 575
447, 583
41, Q52
78
77
69
43
02
96
QI
31
57
213,152, 163 14
It will appear from the above that the amount drawn through
this office from the treasury was
!:
$431, 284, 558 58
And the amount of accounts settled
2i3,152, 163 14
Showing an excess of
. . . . 2I8, 132, 395 44
unsettled over amount drawn from the treasury—more than one-half the amount
drawn through this office-during the year being still unsettled.
The rapid accumulation of accounts and claiins will more fully appear frora
the following detailed statement of the business in the several divisions of the
office:
Q
REPORT ON THE FINANCES.
101
QUARTERMASTERS' DIVISION.
From the 1st of July, 1863, to the 30th of June, 1864, there were received
and registered 3,548 quartermasters' accounts, involving an expenditure of
$228,621,606. During the-same period 1,046 accounts were settled, involving an expenditure of $103,319,460 78, leaving at the end of the fiscal year,
June 30, 1864, 2,977 unsettled accounts, as follows, viz :
Remaining unsettled June 30, 1863
»o
475
Received during the fiscal year
3, 548
Total
Deduct the number settled as above
'...:...
4, 023
1, 046
Total number unsettled
2,977
involving $182,381,782 34.
' Nearly all the above accounts are accompanied by property returns, showing
the purchase, application, and expenditure of the public property in the military
service, which are settled conjointly with the money accounts. 3,978 additional
property returns, unaccompanied by money accounts, have been received during
the year, of. which 1,951 were settled, leaving 2,577 unsettled at the close of
the fiscal year ending June 30, 1864, as follows, viz :
Remaining unsettled June 30, 1863
,....
550
Received during the fiscal year
3, 978
Total
Deduct the number settled as above stated
Total number unsettled
.:.
-
4, 528
1, 951
.2, 577
COMMISSARIES' ACCOUNTS.
From the 1st of July, 1863, to the 30th of June, 1864, there were received
and registered 6,586 commissaries' accounts, involving an expenditure oi
$124,393,717 79. During the same period 1,458 accounts were settled, involving an expenditure of $95,084,540 77, leaving at the end of the fiscal year,
June 30, 1864, 6,309 unsettled accounts, as follows, viz :
Remaining unsettled June 30, 1863
1, 181
Received during the fiscal year
6, 586
Total
...:
Deduct the number settled as above stated
7, 767
1, 458
Total number unsettled
6,309
involving $49,469,715 27.
Nearly all of the above accounts are accompanied by provision returns, which
are settled conjointly with the money accounts, showing the receipt and disposition of the provisions used in the public service.
: °PENSION AGENTS' ACCOUNTS.
. From the 1st of July, 1863, to the 30th of June, 1864, there were received
and registered 366 accounts of agents for paying pensions, involving an expenditure of $2,975,213 48. During the same period 290 accounts were settled,,
involving an expenditure of $1,642,748 69, leaving at the end of the fiscal year,.
June 30, 1864, 120 uiisettled accounts, as follows, viz:
102
.
REPORT ON THE FINANCES.
Remaining unsettled June 30, 1863
Received during the fiscal year
Total
..
Deduct the number settled as above
44
366
„
,,,,,,.
".
410
290
Total number unsettled
120
' involving $1,465,203 48.
In addition to the above, 204 pension claims were received, and 146 settled,
involving $10,400 22. Sixty-seven claims were returned for amendment.
ENGINEER ACCOUNTS.
From the 1st of July, 1863, to the 30th of June, 1864, there were received
and registered 311 accounts, involving an expenditure of $1,160,286 37. During the same period 175 accounts were settled, involving an expenditure of
$1,258,070 43, leaving, at the end ofthe fiscal year, June 30, 1864, 162 unsettled, as follows, viz:
Remaining unsettled June 30, 1863
,.
28
Received during the fiscal year
1.. ^
311
Total
Deduct the number settled as above stated
•
Total number unsettled
involving $441,872 32.
339
175
164
STATE CLAIMS.
Under the act of July 27, 1861, to reimburse the States for expenses incurred by them in "enrolling, subsisting, clothing, supplying, arming, equipping, paying, and transporting" their troops "employed in aiding to suppress the present
insurrection against the United States," the amount of the claims unsettled at
the end of the last fiscal year was $18,107,921 66. From the 1st of July, 1863,
to 30th June, 1864, there were received and registered thirteen additional
claims, involving $1,564,970 40, and during the same period there were audited and reported to the Second Comptroller claiins of New Hampshire, Ohio,
Connecticut, Massachusetts, and Maine, admitting to their credit an aggregate.
of $5,076,236 02. The claims of New York, Kentucky, Minnesota, Iowa, and
Indiana are undergoing examination, and will be reported to the Second Comptroller as early as practicable. Others have been temporarily laid aside, awaiting additional information or evidence from the State authorities. .
MISCELLANEOUS
CLAIMS.
From 1st July, 1863, to. 30th June, 1864, there were received and registered
seven hundred and fifty five claims, in six hundred and t\v^elve of which .the
aggregate amount claimed is $1,447,324 34, and in the remaining one hundred
and forty-three no sums are stated. During the year, forty-four were referred
elsewhere for adjudication, fifty-nine, were withdrawn or returned to claimants,
three were disallowed, and four hundred and fourteen settled, involving an aggregate of $1,058,039 62.
OREGON WAR CLAIMS;
The number of claims filed under the special act of Congress approved
March 2, 1861, was eight hundred and one, in four hundred and seventy-nine
of which the sum of $124,967 80 was claimed, and in thrjee hundred and tweii
REPORT ON THE FINANCES.
103
ty-two the amount claimed was not stated. The number of claims acted on
was two thousand three hundred and twenty-one ; number of awards made,
eight hundred and eighty-two ; amount awarded, $232,694, 01.
/
STEAMBOAT CLAIMS.
The number of claims for the loss or destruction, while in the military service, of the United States, of steamboats and other vessels, and railroad engines
and cars, under 2d section of act approved March 3, 1864, and 5th section of
act approved March 3, 1863, filed during the fiscal year, was eighty-four, being
for thirty steamers, one ship, two brigs, two schooners, forfy-seven barges, five
freight cars, and one carriage. The amount claimed was $1,023,424 26. The
number of claims acted on was fifty-two, on which thirty-eight awards were
made, being for one locomotive, five freight cars, twenty barges, sixteen steamboats and one schooner. The amount claimed was $598, 673, and the amount
allowed was $445,053 31. Fourteen claims, amounting to $109,002 04, being for
three steamboats, fourteen barges, one ship and one brig, were rejected, as- not
coming within the provisions of the law.
HORSE CLAIMS.
From July 1, 1863, to June 30, 1864, there were received and registered
2,453 claims, involving the sum of $388,487 21. During the same period 209
awards were made, involving an expenditure of $41,652 57. The sum of
$6,052 85 was disallowed on these claims. Eighty-six claims were rejected,
on which $13,048 was claimed. The number of unsettled claims is as follows :
Remaining unsettled June 30, 1863
1, 678
Received during the fiscal year
2, 453
Total
;
Deduct the number settled, as above stated
4, 131
295
Total number unsettled
involving $625,000.
3, 836
C O L L E C T I O N DIVISION.
The duties of this branch are to prepare transcripts for suit, superintend the
collection of balances due from officers who have ceased to disburse, and conduct the correspondence connected therewith.
During the year considerable correspondence has been had with sureties and
delinquents, but no suits have been commenced, The cases of resignation, &c.,
notified from the War Department, and registered, number 940, and the. total,
amount of indebtedness outstanding on June 30, 1864, is $61,420,458 09. In
many cases the sums which go to make up this aggregate will be largely reduced by the official statements which will be prepared and sent to the Second
Comptroller as early as practicable. In some cases of delinquency, correspondence has been had with the sureties of the delinquent party, and settlements
made.
RECAPITULATION.
I t will be seen from the foregoing that the number ,of unsettled accounts on
June 30, 1864, was as follows :
.
Quartermasters', " money".
2, 977 • $182, 381, 782 34
Quartermasters', " property"
2, 577
•Commissaries', " money"
6, 309
49, 469, 715 27
104
REPORT ON THE FINANCES.
Pension agents,' "money "
Engineers,'
do
State claims......
Miscellaneous claims
Steamboat claims
Horse claims
.
120
104
:.
486
54
3, 836
:
:
16, 523
$1, 465, 203
441, 872
14,596, 656
425, 682
749, 829
625, 000
48
32
04
27.
67
10
250, 155, 741 49
Sixteen thousand five hundred and twenty-three unsettled accounts and
claims, amounting to two hundred and fifty million one hundred and fifty-five
thousand seven hundred and forty-one dollars and forty nine cents.
On the 30th of September last the number of unsettled accounts and claim's
was largely increased, as will be seen by the following statement. There weie
at that date—
3,585
4,571
1,251
6,649
168
113
quartermasters' money accounts
quartermasters' property returns
signal property returns
commissary accounts
pension agents
engineer
State claims
630 miscellaneous claims
1
4,249 horse c l a i m s . . . : . . .
48 steamboat claims
21,274
.
<... $258, 365, 386 74
;
.
.'^
67, 412, 643
1, 734, 764
1,415,310
14, 925, 727
1, Oil, 540
692, 896
884, 092
57
21
78
84
74
47
34
346,442,362 69
Twenty-one thousand two • hundred and seventy-four unsettled accounts and
claims, involving the sum of three hundred and fortyrsix million four hundred
and forty-two thousand three hundred and sixty-two dollars and sixty-nine
cents.
The act of J u l y 17, 1862, " to provide for the more prompt settlement ofthe
accounts of disbursing officers," requires accounts to be rendered monthly to the
treasury within ten days after the expiration of each successive month.
Under this act there were received at this office 7,017 quartermasters'accounts, 9,416 commissary accounts, 661 signal accounts, and 71 engineer accounts. This aCjt provides that in case of the non-receipt at the treasury of
any accounts within a reasonable and proper time, the officer whose accounts
/are in default shall be required to furnish satisfactory evidence of having complied with the provisions of the act. In case of failure to transmit his accounts
he shall be deemed a defaulter. During the year, 3,391 quartermasters, 2,998
commissaries, 63 engineers, and 27 pension agents were reported to the Second
• Compti-oller as delinquent. I t is not exactly correct to say that this number of
.officers have been reported as delinquent, the same officers having been reported
for successive months. Nearly- all of those who have been reported have rendered satisfactory explanations. In many instances it was shown that during
active operations in the field it Avas impossible for disbursing officers to have
necessary leisure to make up and forward their accounts within the period required by the lav/. During the quarter ending September 30, the number of
monthly accounts received, under, this act, was 2,965 quartermasters', 3,155
commissary, 455 engineer, 117 pension agents', 30 provost marshal, 18 signal,
and 8 secret service accounts. These accounts, except those of agents for paying pensions, have been referred to the appropriate military bureaus for adminis
REPORT ON THE FINANCES,
105
trative examination, and will be ultimately returned to this office for settlement,
thereby increasing the number of unsettled accounts on our already overloaded
shelves. ° A number of these accounts, especially those of quartermasters, are
'quite large, containing rdany vouchers, each of which requires careful scrutiny
before being passed to the credit of the disbursing officer.
"*
In view of the steady increase of accounts and claims filed in this office, and
the importance of effecting early settlements, not only to the government, but
as a matter of strict justice to faithful and laborious disbursing officers, I respectfully recommend that Congress grant authority to add five clerks of class
four, fifteen clerks of class three, thirty clerks of class two, and fifty clerks of
class one to the force of this office, to enable it to clear off accumulations and keep
up the current business of the office. The importance of early settlements will be
understood, Avhen it is known that disbursing officers are constantly resigning
and being dismisaed from the service, with large balances of government funds
in their hands, a considerable portion of which is liable to be lost to the government unless this office has sufficient clerical force to keep up with the work as
it comes in.
The increased force asked for is not deemed too great to accomplish this desirable result. Should it be granted, the appropriation for contingent expenses
of the office will necessarily have to be proportionately increased to provide the
additional desks, furniture, &c., required for their use.
Respectfully submitted.
E L I J A H SELLS, Third Auditor.
Hon.
W. P. FESSENDEN,
Secretary of the Treasury.
K.
TREASURY DEPARTMENT,
Fourth Auditor*s Office, October 4, 1.864.
SIR : I respectfully submit a statement of the operations and busiriess of this
office during the fiscal year ending June 30, 1864. Immense as was the increase of the transactions of the bureau over all former periods during the fiscal
'year of 1863, it will be seen that during the fiscal year of 1864 they have been
very much greater in amount and importance. They relate,.too, to an arm of
public service which, under tbe direction of such men as Farragut, and other naval
heroes, Avhose fame the world will not "willingly let die," has contributed inestimable benefits to the republic during the vile and causeless warfare waged upon
it by traitors and slavemongers. Such being the paramount character of the
business of the office, I shall endeavor to give as complete a view of its transactions during the last fiscal year as can be done with a due regard to brevity.
There has been transmitted to the Second Comptroller for his revision and
approval 11,504 accounts, comprising every species of naval expenditure, from
the rations of a marine and the prize money of a sailor, to the pay of an admiral and the cost of a monitor.
The corresjpondence of the office has been very large. The number of letters
received during the past fiscal year was forty-five, thousand two hundred and
fifty-five, (45,255,) and the number of letters sent out amounted to forty-eight
thousand three hundred and forty-nine, (48,349.) The distribution and increase
of this correspondence is exhibited by the following tabular statement:
106
REPORT ON THE FINANCES.
Number of letters received and sent out during the fiscal year ending June 30,
1864.
.
"
Letters received.
Letters sent.
July, 1863
August, 1863....
September, 1863
October, 1 8 6 3 . . .
November, 1863.
December, 1863.
January, 1864. .
February, 1864.
March, 1864
April, 1 8 6 4 . . . . .
May, 1864
June, 1 8 6 4 . . . . .
2,578
2,683
2, 968 ,
3,501
3, 513
3,878
3, 876
4, 145
4,521
4,611
4,458
4,523
2,497
3,319
3,180
3, 645
3,294
4,158
4,081
4,009
4, 527
5, 383
4,875
5, 381
Total...
45, 255
48, 349
The number of requisitions drawn on the treasury was two thousand six
hundred and sixteen, (2,616,) covering an amount of $96,497,071 74. The
refunding requisitions were three hundred and twenty-two, (322,) covering an
amount of $2,133,233. The number of transfer requisitions were one hundred
and sixty-six, (166.)
The number of general claims on hand J u l y 1, 1863, were five hundred and
fifty, (550,) and the number received during the year were two thousand two
hundred and twelve, (2,212,) making a total of two thousand seven hundred
and sixty-two, (2,762.) The nuinber of claims adjusted were one thousand
eight hundred and twenty, (1,820,) leaving on hand J u l y 1,186'4, nine hundred
and forty-two, (942.) The aggregate amount of claims adjusted was $212,947 S5.
Reports have.been made upon eleven (11) bounty land cases.
Thirty-three (33) pension cases have been adjusted.'
Eight (8) applications for admission to the Naval Asylum have been carefully
investigated and decided.
„
The acljustment of all these claims is difficult and intricate. This arises frora
the fact that they are of almost every conceivable character, and that they are
controlled by a vast number df laws passed by Congress for the government of
the navy, at different periods and under different circumstances, the enactments
being often, modified, repealed, and sometimes again re-enacted, SK) as to require,
on the part of those engaged in this duty, not only competent experience, but
good judgment, quick perception, and a faculty to seize on all those circumstances
which can facilitate the business and lead to the prevention of unwarrantable
allowances. It has been the aim of the office to exercise the greatest care in
giving to all its maritime defenders their utmost dues, but at the same time to
protect the government from all spurious and unfounded claims.
The number of navy pension agents' accounts settled was one hundred and
twelve, (112,) the disbursements aggregating $175,146 59.
There were twenty (20) reported accounts under the act of April 6,1838, and
August 23, 1842, for unclaimed pensions, amounting to $3,111 16.
There have been registered seventy-one (71) requisitions for navy pensions,'
embracing $184,345 48.
107
REPORT ON THE FINANCES.
There have been journalized and posted one hundred and thirty-two. (132)
pension accounts.
Seventy-three (73) general accounts, deceased officers' and men's accounts of
the UnitedStates marine corps, amounting to $8,667 52, have been adjusted.
In the very important division devoted to the settlement of the accounts of
navy agents, the average number of clerks employed was four, (4,) the nuniber
of accounts reported to the Second Comptroller twenty-five, (25,) embracing an
amount of expenditures reaching the sum of $19,416,737 45 for the seven officers engaged iii these disbursements. But the accounts are not only enormous
in amount, but of very great extent iu their items, and of extraordinary complexity in their character, requiring for their correct adjustment an amount of
experience, knowledge, patience, care, and industry which can only be appreciated by those employed in the labor, or by those who give it the most careful
supervision. In order to examine and adjust the accounts named above, as an
instance of one item of labor, I may mention that the vast number of one hundred and fifty thousand nine.hundred and sixty-eight (150,968) vouchers had
to be critically scrutinized and passed.
The settlement of paymasters' accounts, like those of navy agents, is another
very important branch of the service performed in this office. The following
tabular statement will exhibit the operations of this division during the past fiscal year:
Total number of accounts received and settled in the Paymasters* d.epartmcni
from July 1, 1863, to June 30, 1864, loith the amountof cash disbursed in those
. settled, and the number of letters written in relation to the same.
Cash disbursed.
a
1863. Iu July
In August .*..
In September
Iu October..
In November
In December
1864. In January ..
In February .
In March . . .
In April
In May
In June
18
19
20
32
24
24
32
32
24
27
22
18
6
5
14
10
13
19
15
21
14
15
17
35
Total .
292
184
$165,045 47
181,404 23
2,383,912 1.7
427,349 84
3,908,^6S 66
786,963 31
954,828 57
2,163,176 16
339,728 52
1,290,445 22
1,343,179 89
1,688,689 67
248
230
210
323'
283
288
334
325
264
241
183
207
15,633,291 71' 3,136
I beg leave respectfully to remark, that the simple statement as shown by this
tabular exhibit affords really but a very superficial view either of the amount
of labor required in the settlements made as reported, or of the money involved
in the business. The amount of cash reported in this statement is simply that
which is' paid out by the paymasters; but over and above what is strictly a cash
disbursement, there are other sums embraced in the settlement of every account,
in many cases greatly exceeding the amount of cash payments, all of which
have to be properly arranged and disposed of in the settlement. These arise
108
REPORT ON THE FINANCES.
from advances and allotments paid by navy agents, overpayments to and from
other paymasters, clothing and small stores received, issued, and transferred,
hospital fund, &c., &c.
I t is also, a matter of much importance in reaching anything like a just esti-.
rdate of the labor and care necessary in the settlement of a paymaster's account,
to consider the fact that ina single settlement there is also embraced the settlementof each man's account whose name is borne upon the rolls of the vessel or station
being settled, ranging from one hundred to'four thousand, and that in the examination of'each one of these accounts there are twenty-two columns, in which
entries of debit and credit are made, each one of which has to be examined as
to its correctness, and to be balanced. The adjustment of the allotnients, which
occupy but/one of the twenty-two columns on the pay-roll, require much labor
and investigation. Each quarterly account of the navy agents paying the allotments has to be examined, and the monthly payments to the persons in whose
favor they are granted carefully selected out from entries ranging sometimes
from-one to twelve thousand vouchers. When these things are considered, i t .
will be apparent that the proper settlement of paymasters' accounts of the navy
requires the very best clerical ability which can be obtained, and that none but.
good and reliable men ought to be employed upon them. Such men, of course,
it is difficult to procure, unless the compensation is sufficient.to secure them.
The labor of the clerk devoted to marine accounts is exhibited in the following statement:
Accounts of the paymaster of the marine corps.
Fourth quarter 1862, amount involved
"First quarter 1863,
do.
Second quarter 1863,
do.
Third quarter 1863,
do.
Fourth quarter 1863,"
do.
-
$57, 591
76, 464
81, 242
112, 097
85, 904
...-
08
00
40
87.
92
Accounts of the quartermaster of the marine corps.
Fourth quarter 1862, amount involved
First quarter 1863,
do.
Second quarter 1863, do.
Third quarter 1863,
do. .
Fourth quarter 1863,
do.
Total.
..'
;.= .
113, 347. 64 .
68,179 58
83, 658 23
134,970 69
101, 996 37.
915, 452 78
These accounts embraced not less than five thousand individual accounts of
officers and privates, each of which required a separate examination and calculation.
In the allotment division there were received and registered eight thousand
three hundred and sixty-four allotments. As it is by these the sailor makes
provision out of his wages for his family, dependents, and creditors, the accuracy"
and promptitude with which the business is conducted affects many a mother.,
and many a wife, as well as widows and children. In attending to these accounts,-^
therefore, as well as all the accounts of sailors, every effort and every appli-',
ance of the office has been aissiduously and unremittingly employed. As a
proof of the beneficent operation of this important provision for sailors, I give
tiie following table of theamouiat so disbursed during, a year—the disbursement,
carrying comfort and gratitude to households scattered all over the Union: ;
REPORT ON THE FINANCES.
109
Statement of amount p a i d for allotments by the several navy agents for the year
Isaac Henderson, navy agent. New York
E . L . Norton, navy agent, Boston
..
James S. Chambers, navy agent, Philadelphia
W. Pinkney.Ewing, navy agent, BaltimoreS. P . Brown, navy agent, Washington. .
T. L. Tullock, navy agent, Portsmouth
Richard Chenery, navy agent, San Francisco
..
.
$590, 532
452^002
324, 936
74, 379
59, 051
55, 841
2, 728
95
12
95
55
78
25
50
1, 559, 473 10
The captures and brilliant exploits of our gallant navy have made the division of prize money, in this office, one of vast importance and of vast extent.
The number of claims received were twenty-one thousand two hundred and
thirty-four (21,234,) and the number settled were nineteen thousand seven hundred and thirty-seven (19,737,) amounting to $2,999,951 10. The number of
lists made up for distribution were four hundred and ninety-six, (496,) amounting
to $3,843,517 64. .
'
•
I am pleased to say that in disbursing the very large sum of prize money
which has been distributed by this office, I have yet to learn of one dollar being
paid to the wrong party. This is a great satisfaction, for it seldom,happens
that there is distributed in a single year, without some loss to the government,
three millions of dollars, in sums of such various amounts and to so large a
number of persons. The distribution of this money exerts such a salutary influence upon sailors, and is such an incentive to enlistments in the navy, that
the government should exert all its power and influence to make the settlement of
prize accounts as prompt as possible. No efibrt for that purpose has been spared
in this office, and a cordial co-operation will continue to be given to those departments having charge of the earlier processes of the business. It is a fact that
sailors are unwilling to re-enlist so long as they have prize claims unadjusted;
and at this time, when confederate pirates are roving the seas in vessels built
and armed in Britain, and sometimes even manned from thence, the full com, plement of men in our own navy is most desirable.
During a considerable portion of the last half of the year ladies'have been
employed in this office as copyists. They have discharged the duties assigned
to them with intelligence, industry, and commendable zeal. In all these respects they have given entire satisfaction, and, in my judgment, their employment is attended with economy to the government, while, a.t the same time, it
affords to a large and worthy class of persons that employment and compensation which are due to industry and merit.
The office fully realizes the necessity, and has made every reasonable effort to
secure prompt and complete returns from disbursing officers, and, so far as it is
within its jurisdiction, to guard against inefficiency or carelessness. I have endeavored, in cases of death, dismissal, or resignation, to have the accounts of such
disbursing officers settled with as little delay as practicable, for the double object of security to the government as well as to sureties. In consequence of the
expansibn of the navy, and the unavoidable inexperience of many of those intrusted with'disbursing public moneys, this latter class of accounts must continue to receive a large amount of attention from this office.
Among the additional labors of the office is the settlenient of the accounts of.
naval storekeepers, the ascertainment of unpaid balances due to the government by its various maritime officers, and the adjustment of the property accounts of the marine corps. These are all matters which have been commenced
during the closing portion of the past fiscal year, and are not yet i n a state to
110
REPORT ON THE FINANCES.
be reported. The work will bp prosecuted with diligence, and both its amount
and importance will.greatly add to, the already extensive labors of the office.
On the 1st of September, 1863, I issued a riew digest of •** Rules in regard to
the transaction of business at the office of the Fourth Auditor of the Treasury."
These rules were all thoroughly.revised and re-written, and received many additions growing out of new exigencies and new demands of business. The same
requirements already make it necessary to prepare a new edition, in which the
whole matter will be recast and made commensurate with the present wants of •
the service". I hope soon to issue these rules more conveniently arranged, more
complete in contents, and more explicitly written than they have ever yet been.
To execute this work well is no easy task; but no endeavors will be spared to
perform it in a useful and satisfactory manner.
The number of official reports furnished from the office during the past fiscal
year is forty-seven.
. ,
.
In the internal working of the office many improvements have been instituted
during the year, and it is not too much to say that in no department ofthe
government has there been more promptitude in the transaction of business, or
a greater amount of labor performed by a similar number of clerks. It gives
me pleasure again to bear testimony to the loyalty ofthe clerks, and also, with
very few exceptions, to their fidelity, industry, and ability. I desire, likewise,
to mention particularly the assistance I have received from my chief clerk in
endeavoring to manage its affairs so as to make it most conducive to the welfare
of the government and all those having business with it. I t is to be hoped that
the enormous expenditures wdiich have now to be examined and adjusted will
soon be lessened by that "final victory of freedom over slavery, and by that
triumph of government and law over rebellion and anarchy, which is now so
brightly promised, and on which the advancement and prosperity of this na;tion
not only depend, but likewise those of the whole world.
In view of the faithful and competent services of the clerks of this office, and
in view of the increase of expenses of all kinds and the . state of the money
inarket, I hope I shall be excused for suggesting that it would be a just exercise
of congressional power to increase their rates of pay during the continuance of
the war and the exigencies ofthe present times. I beg leave also to say, that
after carefully observing the operation of the force of clerks of this office as now
organized, and being more impressed with the justice of increased compensation
for certain duties requiring eminent ability and fitness, I desire to suggest the
propriety of a still further modification ofthe permanent corps of the office as
follows : twelve fourth-class clerks ; twenty five third-class clerks ;, twenty-three
second-class clerks; and fifteen first-class clerks.
I would not advise an increase of the permanent corps of clerks, as the present number will probably be found sufficient for times of peace ; but if the war
should continue, or if the operations of the office should increase in the same
ratio as during the past fiscal year, additional aid from temporary clerks will undoubtedly be necessary.
I n conclusion, permit me to state, that impressed as I am with the deserts of
the meritorious class of persons whose accounts are settled in this office, and
knowing the dangers to which Jack is exposed as soon as he comes ashore, I
wish to have it known that every facility the office can afford will be given to
sailors who either personally, or by letter, apply for payment of their wages or
prize money. If there is any special solicitude in favor of any, I desire it may
be for the huriible, ahd for those who have neither jpower nor place to enforce
their claims, but must rely on that beneficent and irnpartial justice which a great
republic owes alike to all its citizens.
I have the honor to be, very respectfully, your obedient servant,
S T E P H E N J . W. TABOR, Auditor,
Hon.
W . P . FESSENDEN,
Secretary ofthe Jrcasury,
'
Ill
REPORT ON THE FINANCES.
TREASURY DEPARTMENT, F I F T H AUDITOR'S OFFICE,
October 5,: 1864.
SIR : During the fiscal year ending June 30, 1864, there were adjusted in
this office, and transmitted to the Comptroller for his decision thereon, four
thousand five hundred and ninety-three (4,593) accounts, and the number of
letters.written in relation to the business of the office was five thousand four
hundred and thirty-one, (5,431.)
I have the honor to submit herewith the usual tabular statements exhibiting
somewhat in detail the operations of the office.
In submitting this report, I cannot refrain from saying that, so far as the business of this bureau is concerned, the public service is deeply indebted to the
gentlemen employed in the office for the ability, fidelity and despatch with
which they have severally discharged the duties devolving on them.
I have the honor to be, sir, very respectfully, your obedient servant,
C H A R L E S M. W A L K E R , Auditor,
Hon. W I L L I A M P . FESSENDEN,
Secretary of the Treasury.
SCHEDULE A.
Statement of expenses of all missions abroad f o r salaries, contingent expenses,
loss by exchange from the 1st July, 1863, to the 30th June, 1864, as shown
by accounts adjusted in this office, otJier than which may have been paid by
the disbursing clerk of the Department of State.
Mission.
Salary
Contingen- Loss by
cies.
exch'ge.
Total.
GREAT BRITAIN.
Charles F. Adams, minister.
From 1st July, 1863, to 30th June, 1 8 6 4 . . . . . $16,993 00 $1,173 20
C. L. Wilson, secretary of legation.
From 1st July, 1863, to 30th June, 1864. . . . .
2,564 24
Benjamin Moran, assistant secretary qf legation.
Frpm 1st July, 1863, to 30th June, 1864
b-
1,473 00
21,030 24
1,173 20
$22,203 44
r
FRANCE.
William L. Dayton^ minister.
From 1st July, 1863, to 30th June, 1864
16,993 00
2,455 74
149 55
W. S. Pennington, secretary of legation.
From 1st July, 1863, to 30th June, 1864. . . . l
2,564 24
14 80
W. L. Dayton, jr., assistant secretary of legation.
From 1st July, 1863, to SOth June, 1 8 6 4 . . . . .
1,473 00
21,030 24
11 59
2,455 74
175 94
23,661 92
112
REPORT ON THE FINANCES.
Statement of expenses of all missions abroad, Sfc.—Continued.
Mission.
Salary.
Contingen- Loss on
cies.
exchange
Total.
RUSSIA.
C. M. Clay, minister.
From 1st July, 1863, to SOth June, 1 8 6 4 . . . . . $11,658 00 $1,232 14
Bayard Taylor, secretary of legation. .
From ISth June, 1863, to 12th Sept., 1863...
441 00
Henry Bergh, secretary of legation.
From 1st July, 1863, to SOth June, 1864
.
2,006 29
14,105 29
],232 14
11,658 00
529 80
$15,337 43
PRUSSIA.
N. B. Judd, minister.
From 1st July, 1863, to SOth June, 1 8 6 4 . . . . .
H. Kreismann, secretary of legation.
From 1st July, 1863, to SOth June, 1864
1,764 00
190 46
27 67
H. Kreismann, as charg6 d'affaires.
From 22d October to 28th December, 1863. . .
746 13
14,168 13
529 80
11,658 00
481 99
218.13
14,916 06
AUSTRIA.
J. L. Motley, minister.
From 1st July, 1863, to SOth June, 1864
G. W. Lippitt, secretary of legation.
From 1st July, 1863, to SOth June, 1864
1^764 00
10 04
13,422 00
481 99
11,658 00
226 00
10 04
13,914 03
MEXICO, S
Thomas Corwin, minister.
From 1st July, 1863, to SOth June, 1864
William Ii. Corwin, secretary of legation.
From 1st July, 1863, to SOth June, 1864
•
1,764 00
5
13,643 00
is;422 00
226 00
11,658 00
830 96
234 48
1,745 56
621 75
173 23
13,403 50
1,452 71
SPAIN.
Gustavus Koerner, minister.
From 1st July, 1863, to SOth June, 1864
H. J. Perry, secretary of legation and charg6
d'affairs.
From 1st July, 1863, to December 31, 1863,
(1st'and 2d quarters 1864 not received)
*
407 71 j b ; 2 6 S 92
REPORT ON THE FINANCES.
113
Statement of expenses of all missions abroad, 4^.—Continued.
Mission.
Salary.
Contingen- Loss by
exchange
cies.
Total.
BRAZIL.
J. Watson Webb, minister.
From 1st July, 1863, to SOth June, 1864, (account for loss by exchange unsettled) . . . . . . $11,658 00. $1,000 00
W. M. Briggs, secretary of legation.
From 1st April, 1863, to 17th June, 1864 . . . .
$19 48
2,142 00
PI. E. Milford, acting secretary of legation.
From 15th April to SOth June, 1864
373 15
14,173 15
1,000 00
^19 48 $15,192 63
\
CHINA.
A. Burlingame, minister.
From 1st July, 1863, to SOth June, 1864, (accounts not received)
11,658 00
S. Wells Williams, secretary of legation and
' interpreter.
From 1st July, 1863, to SOth June, 1864
2,443 00
14,101 00
14,101 00
BELGIUM.
.
PI. S. Sanford, minister.
From 1st July, 1863, to SOth June, 1864
7,293 00
1,561 88
65 50
7,293 00
1,561 88
65 50
9,718 00
370 55
15 53
Aaron Goodrich, secretary of legation.
Accounts unsettled, incomplete.
8,920 38
PERU.
C. Rohinson, minister.
From 1st July, 1863, to SOth June, 1864
'
Charles Easton, secretary of legation
From 1st July, 1863, to SOth June, 1864
•
'
•
1
1,473 00
11,191 00
8 83
370 55
24 36
11,585.91
ITALY!
G. P . Marsh, minister.
From 1st July, 1863, to SOth June, 1864, (accounts not received).
:
11,658 00
Green Clay, secretary of legation.
From 1st July, 1863, to SOth June, 1864
1,764 00 :
13,422 00
8 -p
13,422 ao
114
REPORT ON THE FINANCES.
Statement of expenses of all missions abroad, ^c.—Continued.
Mission.
Salary.
Contingen- Loss by
cies.
3xchange
Total.
,
TURKEY.
E. Joy Morris, minister.
From 1st July, 1863, to SOth June, 1864
$7,293 00 $2,395 18 $353 46 $10,041 64
SWEDEN AND NORWAY.
J. S. Haldeman, minister.
From 1st July, 1863, to SOth June, 1864
From 1st July, 1863, to 31st March, 1864
7,293 00
187 15
145 79
7,293 00
187 15
145 79
7,293 00
348 76
13 07
7,625 94
DENMARK.
B. R. Wood, 'minister.
From 1st July, 1863, to SOth June, 1864
Less ffain by exchange for same period
s
335 69
»
'7,293 00
335.69
7,628 69
7,293 00
207 74
7,500 74
7,293 00
351 87
>,644 87
7,293 00
1,015 73
GUATEMALA.
E. 0. Crosby, minister. ,
From 1st July, 1863, to SOth June, 1864
SWITZERLAND.
G. G. Fogg, rninister.
From 1st July, 1863, to SOth June, 1864
PORTUGAL.
J. E. Harvey, minister.
From 1st July, 1863, to SOth June, 1864
117-83
8,426 56
PONTIFICAL STATES.
JR. M. Blatchford, minister.
From 1st July, 1863, to SOth June, 1864, (accounts not received)
NETHERLANDS.
\
7,293 00
7 293 00
.
James S. Pike, minister.
From 1st.July, 1863, to SOth June, 1864.....
7,293 00
471 17
r
7,764 17
REPORT ON THE FINANCES.
115
I
Statement of expenses of all missions abroad, &fc.—Continued.
Mission.
Salary.
Contingen- L
cies.
exchange
Total.
NICARAGUA.
A. B. Dicldnson, minister.
From Ist July, 1863, to SOth June, 1864
$7,293 00
$637 40
$487 50 $8,417 90
7,293 00
104 75
7, 397 75
7,293 00
472 27
. 12 .50
7,777 77
$7,293 00
111 47
148 03
7,552 50
9,718 00
1,215 95
N E W GRANADA.
A. A. Burton, minister.
From 1st July, 1863, to SOth June, 1864
PIONDURAS.
T. H. Clay, minister.
From 1st July, 1863, to SOth June, 1864
ARGENTINE CONFEDERATION.
R. C. Kirk,^minister.
From 1st July, 1863, to SOth June, 1864..'...
CHILI.
T. H. Nelson, minister.
From 1st July, 1.853, to SOth June, 1864
C. S. Rand, secretary of legation.
From 1st July, 1863, to SOth June, 1864
1,473 00
11,191 00
12,406 95
1,215 95
PARAGUAY.
C. A. Washburn, minister.
From
From
From
From
1st
1st
1st
1st
July, 1863, to SOth June, 1864
October 1802, to SOth .June 1864
October, ]862, to SJst Dec, 1863. ..
Januaiy 1864, to SOth Jnne 1864
7,293 00
461 20
1,324 97
272 00
7,293 00
461 20 1,596 97
9,351 17
7,293 00
170 85
435 73
7,899 53
344 38
406 17
8,043 55
HAWAIIAI^ ISLANDS.
J. McBride, minister.
From 1st July, 1863, to SOth June, 1864
ECUADOR.
F. Hassaurek, minister.
From Ist July, 1863, to SOth June, 1 8 6 4 . . . . :
7,293 00
VENEZUELA.
E. D. Culver, minister.
From 1st July, 18CS, to SOth June, 1864
7,^293 00
124 98
7, 417 98
116
REPORT ON THE FINANCES.
Statement qf expenses o f all missions abroad, SfC.—Continued.
1
Salary.
Mission.
Contin- Loss by exgencies. change.
Total.
COSTARICA.
C. N. Riotte, minister.
From 1st July, 1863, to SOth June, 1864
$7,293 00 $225 37
$1,153 53 $8,671 90
SALVADOR.
J. R. Partridge, miiiister.
7,293 00
From 1st July, 1863, to SOth June, 1864
From 1st July, 1883, to 31st March, 1864
323 75
7,293 00
7,616 75
323 75
HAYTI.
JB. F. Whidden, commissioner and consul
general.
.
.
7,293'00
From 22d May, 1863, to Slst March, 1864 . . .
6,872 24
From 1st July, 1863, to SOth June, 1864
97 95
.
7,390 95
BOLIVIA.
6,872 "24
BARING BROTHERS & Co., U N I T E D STATES
BANKERS, LONDON.
Loss by exchange on remittances made by the
Treasm'er from 1st July, 1863, to SOth J une,
1864
35,131 99 35,Isi 99
•
Total
.
SCHEDULE
388,041 13
B.
Statement of the amount o f salaries, loss by exchange, a n d f e e s p a i d to a n d
received f r o m consular officers f o r the fi.scal y e a r beginning J u l y 1, 1863,
a n d ending J u n e 30, 1864.
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
Consulates.
Antigua, West Indies
Amoor river, R. Asia
Algiers
Antwerp . . . i
Amsterdam
Aix-la-Chapelle
Ancona
-,
Alexandria, Egypt
Athens
Amoy, China
Apia, Navigator's islands .
Aux Cayes, St. Domingo .
Acapulco
Aspinwall,.NeAV Granada..
Salaries.
Fees.
$1,500 00
4,086 52
1,500 00
2, 500 00
1,522 48
2,500 00"
1,120 00
2,625 00
1,500 00
2,250 00
$109 10
310' 29
10 00
1,500 00
2,000 00
2,500 00
Loss in exchange.
$56 82
188 89
^1 66
2,213 78
486
2,673
8
68
19
240
15
54
29
74
00
98
284 21
1,839 79
1,748 85
25 77
105 08
101 79
114 07
117
REPORT ON THE FINANCES.
Statement of the amount of salaries, ^co.—Continued.
Consulates.
Bristol
Belfast
•
Bay of Islands, New Zealand.
Barbadoes
Bermuda
Balize, Honduras
Bordeau^t
Barcelona
Bilbao
Batavia
Bergen, Sweden.. .•
Bremen
Basle
Beyrut
Bahia, Brazil
Buenos Ayres
Salaries.
Fees.
Loss in exchange.
$1,875 00
2,000 00
500 00
750 00
1,500 00
1,500 00
1,500 00
1,500 00
1,500 00
1,544 75
1,500 00
3, 000 00
2,000 00
2,000 00
1,.500 00
2,000 00
$1,019 83
5,913 14
42 94
384 15
^ 592 61
482 46
4,137 75
214 67
3 50
353 SO
40 50
2, .528 00
4,124 00
39 80
224 07
3,886 66
Cardiff, Wales .'
Cork
Calcutta
Cape Town, Africa
Cadiz
"
Cura9oa, West Indies
Constantinople
Candia, Turkey
Cyprus
-..
Canton
;
Cape Haytien
^.
Carthagena, New Granada .
Callao
Cobija, Bojivia
1,685 43
2,000 00
6,250 00
1,125 00
375 00
1,125 00
3, 000 00
123 62
1,000 00
3, 000 00
1,2.50 00
500 00
875 00
500 00
2,282 52
486 22
4,423 08
195. 86
79 22
557 23
210 91
Dundee -. Demerara .
2,000 00
2,113 77
4,116 69
Elsinore .
1,500 00
540
279
323
349
68
71
85
80
$28 07
105 13
• 127 83
346 15
80 76
78 73
29 27
1,285 28
661 34
247 27
79 16
435 00
149 60
434 97
208 51
7 72
Funchal
Fayal
Frankfort-on-the-Main .
Foo-Choo
1,500
750
3,000
3,091
Genoa
Glasgow
Geneva
Gasp6 Basin, Canada E a s t .
Guayaquil . . :
Gottenberg
' Galatza
Gaboon
Guayamas, Mexico
1,50P 00
3, 000 00
1,389 93
1,500 00
750 00
1,500 00
1,524 50
18 46
464 73
1,934 00
942 87
665 42
6,438 71
435 00
8 87
217 66
301 -15
3 41
Hong-Kong .
Halifax . . . . .
Havre
Havana
Hamburg . . .
Honolulu . . .
3,500
2,000
6,000
1,500
1,500
4,000
6, 081 -81
1,580 36
3,699 95
1,686 42
3,896 53
2,418 34
90 13
Jerusalem .
1,748 63
36 00
253 37
Kingston...
Kanagawa .
2,000 00
3,750 00
554 45
1,085 43
223 14
2,604 77
00
00
00
03
00
00
CO
00
00
00
74 93
90 05
748 78
41 53
12 73
285 56
122 65
152 47
3692
118
REPORT ON THE FINANCES.
Statement qf the amount of salaries, ^c.—Continued.
Consulates.
No.
^
Loss in exchauffe.
Salaries.
London
Liverpool
Leeds
Lisbon
Lyons
La Rochelle
Leipsic
Leghorn
Lanthala, Fegee Islands . . .
La Paz
La Union
,
Laguayra
Lahaina, Hawaiian Islands
500
500
000
750
500
112
500
500
750
125
142
193
250
00 $30,066 75
00
24,331 64
00
4,906 75
00
137 17
00.
6, 428 00
78
539 50
00
5, 982 50'
00
a,159 97
00
45
00
307 61
90
243 76
94
394 87
00
500
000
500
273
500
500
500
500
933
125
000
500
250
000
00
00
00
99
00
00
00
00
58
00
00
00
00
00
101
102
Manchester .
Melbourne .
Malta
Montreal . . .
Moscow
Marseilles ..
Martinique .
Malaga
Matanzas . .
Macao
Munich
Messina
Monrovia . .
Mexico
Matamoras .
Manzanillo .
Maracaibo..
Montevideo.
Maranham .
Mauritius . .
487
125
250
000
623
75
CO
00
00
63
40
340
1,277
172
874
00
75
07
68
92
103
104
105
106
107
108
109
110
Naples
Nassau, New Providence
Newcastle
Nice
Napoleon-Vendee
Nagasaki
Ningpoo
Nantes
615
761
500
500
500
38
08
00
00
00
458
1,055
1,170
100
2
43
94
80
50
00
5 12
88 85
54 60
750 00
500 00
479 43
537 53
,285 79
' 63 48
Odessa .
•Oporto ..
Otranto
Omoa ..
000
500
500
000
115 00.
205 72
Paris
Prince Edward's Islands
Port Stanley, Falkland Islands .
Port Mahon
,
Ponce, Porto Rico
Paramaribo
Port au Prince
Paso del Norte
Panama
Pernambuco
.=..
Para
'.
Payta.
Pictou, Nova Scotia
000 00
500 00
70
71
72
73
74
-7:
75
.76
77
79
80
81
82
83
84
85
86
87
88
89
• 90
91
92
93
\ 94
i 95
96
97
- 98
99
100
111
112
113
V 114
115
116
117
118
116
120
121
122
123
124
125
126
127
128
Palermo
;
500
500
500
OCO
577
375
000
584
375
500
500
00
00
00
00
00
00
00
00
34
00
00
24
00
00
00
13,998 50
742 57
139 99
964 90
11 00
2, 672 14
338 80
695 62
2,208 85
157 41
491 00
647 61
10 82
169 00
$30 95
3 34
236 44
77 OS
187 38
193 12
1,158 97
241 50
100 33
171 14
225 00
25 32
266 85
210 17
34 66
10 00
130 43
66 59
262 24
8 25
262 63
274 94
63 59
52 13
S3, 377 75
213 17
21
415
328
583
45
1,289
611
540
270
645
791
27
27
99
78
00
01
77
22
8J
17
89
25 71
813 87
33 69
119
REPORT ON THE FINANCES. ,
Statement of the amount of salaries, h^c.—Continued.
Consulates.
Quebec
Salaries.
$1,500 00
Fees.
Loss in exchange.
$31^ 30
Rio de Janeiro
Revel...
Rotterdam
Rio Grande, Brazil.
7, 500 00
2,000 00
2,000 CD
415 76
2,986
5
1,724
69
49
50
97
26
$143
126
220
37
92
80
.52
80
St. John, New Brunswick .
St. John, Newfoundland . . .
St. Petersburgh
St. Paul de Loando
St. Thomas
St. Domingo
St. Marc, Hayti
St. Catherine
Santander
Singapore
Santiago de Cuba
San Juan, Porto Rico
Santiago, Cape de \''erde...
Santa Cruz
Stockholm
Stuttgard
Spezia
Smyrna
Scio.......:
Shanghai
Swatow, China
San Juan del Norte
San Juan del Sur
Sabanilla
Santos
Stettin
Southampton
,,,
1,500 00
1,500 00
2, 000 00
500 00
4,000 00
750 00
1,468 22
346 96
639 74
91 S3
528 5J
79 94
59
181
27
168
52
20
76
90
17
17
1,000
1,500
3,283
2,500
2,565
375
1,125
1,500
295 16
51 57
1, 057 53
423 51
543 47
29 27
60 17
128 00
1,000 00
2,000 00
1,499 95
2,000 00
2,638 42^
2,000 00
2,538 04
500 00
1,125 00
1,000 00
2,000 00
Tehuantepec
Tangiers
-.
Trieste
Tampico
Tabasco
Trinidad de Cuba.
Trinidad Islands..
Tripoli
Tunis
Turk's Islands
Tumbez
Taranto
Tahiti
Talcahuano
3,000
2,000
1,500
1,125
2,500
2,122
1,500
4,.500
2,000
1,500
1,609
1,250
2,000
00
00
00
00
00
22
00
00
00
00
24
00
00
Valparaiso :
Vienna
Valencia . .
Venice
Vera Cruz.
3,244
1,500
1,500
1,500
4,524
56
00
00
00
19
Zanzibar . .
1,496 65
00
00
96
00
21
00
00
00
15 20
6,188 56
1,840
87
288
228
218
22
248
131
46
04
15
45
50
00
70
24
465 34
1,077 .52
57 23
345 56
492 11
123 26
288 66'
66 75
50 71
38 18
146 68
25 56
81 52
258 66
535 32
248 50
137 93
415 69
411 59
785 49
1,512 74
74 25
553 84
195 59
367 60
1,181 94
1,645 93
1,840 50
361 63
• 256^ 50
, 720 54
117 00
56 25
126 27
531 78
120
REPORT ON THE FINANCES.
1
Total amount of salaries for 180 consulates for the fiscal year ending June
30, 1864--.-.
$334,920 47
Loss in exchange
28,859 52
Fees returned by consuls
363,779 99
254,218 34
Paid by United States treasury
109,561 65
REMARKS.
No.
2. No returns for the 2d quarter 1864.
5. Thirty days receiving instructions, twenty-two days making transit to his post, (Joseph .
E.Marx.)
8. Second quarter 1864 not received.
11. No returns.
17. Returns for 1st and 2d quarters 1864 incomplete.
18. No returns for the 2d quarter 1864.
21. Second quarter 1864 incomplete.
24. L. W. ,Tappan, one hundred and twenty-three days' transit to his post; no returns for
the 2d quarter 1864.
31. C. D. Cleveland, from April 1 to April 20, twenty.days' transit home; C. E. Burch, from
March 1 to March 9, six days receiving instructions; from March 11 to March 29,
1864, nineteen days' transit to his post.
34. No rctmiis for the 2d quarter 1864.
'
35. Accounts suspended ; no returns.
36. No returns for the 2d quarter 1864.
38. J . l i . Buxton, from April 7 to May 7, thirty da3^s receiving instructions; no other
returns..
40. No returns for the 2d quarter 1864.
41. Including excess of salary allowed.
43. The 4th quarter 1863 and 1st and 2d quarters 1864 suspended.
46. C. G. Hannah, from November 3 to December 4,1863, twenty-six d'ays receiving instructions ; from January, 7 to February 11, 1864, thirty-five days' transit to his post.
51. No returns for the 2d quarter 1864, including additional salary from November 13 to
December 31, J862, viz: $466.
54. C. H. Upton, from July 19 to August 7,1863, twenty-nine days receiving instructions;
from August 25 to September 22, transit to his post thirty days.
58. F. Wipperman, six days' additional salary in making transit to his post now allowed;
no returns.
59. No returns.
>
64. No returns since September 30, 1863.
65. Returns incomplete for the 2d quarter 1864.
73. Accounts suspended for 1 st and 2d quarters 1864.
75. In the 3d quarter 1862 three days deducted for absence; $211 82 loss in exchange on
drafts drawn in 1861 and 1862.
76. Premium on draft, $24, 41.
78. No returns for the 1st and 2d quarters 1864.
79. No returns for the 2d quarter 1864.
80. N. L. Wilson, salary from July .1 to September 16, 1863; J. W. Livingston, from November I, J861, to June 5, 1862, and froDi September 17 to December 31, 1863; no
returns for the 2d quarter J864.
81. From March 5 to April .14, 1864, forty-five days receiving instructions and transit to his
post, (George Ulrich.)
82. No retmns for 2d quarter 1864.
84. No returns for 2d quaiter 1864.
^
86. J. F. Potter, tweuty-three days receiving instructions ; six days' transit to his post, from
June20 to July 18, 1864.
87. Second quarter J864. no returns.
91. A. G. Riddle, from October 5 to November 4, 1863, thirty days receiving instructions;
from' January 1 to January 20, 1864, twenty days making transit to his post; from
April 7 to April 18, twelve days' transit home. H. C. Hall, salary from July 1 to De' cember 31, 1863.
^
92. No returns for the 2d quarter 1864.
95. Balance of accounts from September 30, 1863, to June 30, 1864, suspen^ded.
96. Salary from April 1'to March 31, 1864; the 2d quarter not received.
97. No returns from September 3(>, 1862, to June 30, 1864.
98. From August 13 to September 12, thirty days receiving instructions; from October 1
to November 1, I86:i, thirty-one days' transit to his post, (William PI. Blake.)
REPORT
ON T H E
121
FINANCES.
99 No returns for 2d quarter 1864.
"
,102, Salary of W . R. G. Mellen from J u n e 13 to September 30, 1863.
103 A. Hammett, salary from J u l y 1 to September 17, 1863; J . T. Howard, from J u l y 21
to August 17, 1863. •
104 S. C. Hawley, from J a n u a r y 9 to F e b r u a r y 3, 1863, receiving instructions, twenty-six
d a y s ; from March 1 to March 7 m a k i n g transit to his post, seven d a y s ; no returns
since March 3 1 , 1 8 6 3 ; S. W h i t i n g , from March 11 to March 24, thirteen d a y s ' transit
home.
,
106. W . Slade, accounts suspended from J a n u a r y 1 to March 31, 1864.
108. Returns incomplete.
109. Second quarter for 1864 not received.
117. No returns.
120. $561 70 loss in exchange on drafts drawn in 1862 and 1863.
122. D . R. Diffenderffer, from F e b r u a r y 25 to April 3, 1863, t h i r t y - e i g h t ^ a y s ' transit h o m e ;
H . J . Cuniflfe, salary from J u n e 13, 1863.
123. Includes returns from April 1, 1863.
125. Second quarter 1864 not received.
126. Second quarter 1864 suspended.
130. Salary from April 1, 1863.
• 133. Salary from J u l y 1 to November SO, 1863; no returns.
139. Returns incomplete.
140. Accounts suspended.
143. Isaac Stone, from March 19 to J u n e 20, 1864, ninety-five d a y s ' transit to his post.
145. December 19 to December 30, transit to his post 12 days, ( J . J . H y d e . )
146. Returns incomplete for 1st and .2d quarters 1864.
•
147. No returns for the 2d quarter 1864.
149. Accounts suspended.
153. Second quarter for 1864 not received.
154. F r o m J u l y 8 to November SO, 1863, one hundred and forty-six days' transit to his post,
( J . C. A. W i n g a t e . )
156. B. L . Hill, August 22 to' November 1, 1863, seventy-two d a y s ' transit to his post.
158. No returns for the 2d quarter 1864.
161. No returns.
^
162. Accounts unadjusted.
165. Second quarter 1864 not received.
167. G. H o g g , salary from April 1 to J u n e 13, 1863; E . H . Fitt, from J u n e 14 to March 31,
1864; A. L . H u m p h r e y , from April 7 to M a y 6, thirty days receiving instructions ;
from May 12 to J u n e 7, thirty "days m a k i n g transit to his, post.
168. F i r s t and 2d quarters 1864 not received.
169. Salary from J a n u a r y 1, 1863, to J u n e 30, 1864.
172. F r o m J a n u a r y 5 to F e b r u a r y 19,1863, forty-six days m a k i n g transit to post, less twenty
days absent without leave, (A. J . D e Z e y k . )
173. Salary from J a n u a r y 1, 1863, to March 30, 1864; 2d quarter not received.
174. Salary from J u l y 1, 1862, to J u n e 30, 1863.
175. B F . Hall, from J u l y 18 to August 18, 1863, receiving instructions, thirty days.
179. M. D . L . L a n e , from December 10 to December 31, 1862, twenty-one days waiting exeq u a t u r ; salary from April 1, 1863, to J u n e 30, 1864.
180. W . E . Hines, salary from November 4, 1863; W . S. Speer, additional transit to his post
from December 16, 1861, to J u n e 9, 1862.
SCHEDULE
C.
Statement shoioing the several ayiioimts disbursed by consular officers f o r the relief of destitute
American seamen. Amounts of loss by exchange on said disbursements, and the amounts
received by said consular officers as extra wages and money of discharged seamen, as appears
from the adjustment of the consular accounts made in this office for the fiscal year ending
June 30, 1864.
Consulate.
A u x Cayes Antwerp - . .
Aspinwall..
Acapulco...
Aicxandria .
Amoor river
Disbursements.
$21
1,391
1,536
528
65
22
00
84
25
12
78
40
Loss b y
exchanp'c.
Receipts.
1,491 00
90 00
696 00
165 00
122
PORT ON T H E FINANCES.
, SCHEDULE C —Continued.
Consulate.
Apia
Belfast
Barcelona
Bermuda
.^.
Batavia . '.
Bordeaux
Buenos Ayres
Barbadoes
Bremen
Bay of Islands, N. Z. (No returns for 1864) . : .
Bahia
Bangkok
Bergen
,
Bombay. (No return for second quarter 1864)
Bristol
,
Cardiff-.
Cura^oa
r
Cork
- . . ."
Constantinople Callao
Cadiz
,
Calcutta
Cape Town. (No return for second quarter 1864) Demerara
:
Fayal
Falmouth
Glasgow
Gaspe Basin
Gottenbe'rg
Guayaquil
;
Genoa. (No return for second quarter 1864)
Gibraltar
Havre
Honolulu
flong-Kong
Havana. (No return for 1864)
'
Halifax
Plamburg
Hilo. (No return for second quarter 1864)
Hobart Town
Kingston,. Jamaica
-•
Kanagawa
Liverpool
London
:
Leeds
.
.
Lahaina
„
Laguayra
.'
Marseilles
Matanzas
.Malaga. (No return for second quarter 1864) . . .
Montevideo. (No return for second quarter 1864).
Mauritius
Melbourne. (No Veturn for second qiiarter 1864)..
Montreal
Manzanillo'.
Mazatlan. (No return for 1864)
Minatitlan
Macao
Manilla.\(No return for second quarter 1864) . . .
Nantes '.
Nagasaki. (No returns for 1864)
Ningpo. (No returns for 1864)
Plymouth
:
^.
Payta
Disburse,
ments.
$352
• 2
• 72
369
2,060
183
6,538
182
819
48
220
168
61
1,.748
46
473
364
860
188
11,031
3,283
8,002
I 3,986
508
4,526
51
229
8
33
216
. 393
121
1,357
37,643
1,119
1,868
243
324
138
183
246
163
27,821
1,091
9
30
10
430
2,974
2,478
931
807
351
22
50
800
18
6
• 772
260
941
80
96
6,639
Loss by
exchange.
1, 079 44
Receipts.
$51 42
204 00
881 25.
54 CO
7,959 54
180 00
1, 048 77
36 00
203 28
744 00
2,643 24
10 19
360 20
546 00
365 76
165 14
1,973 00
36 00
13,125 74
267 00
1,496 00
72 60
163 91
19,065 97
36
186
107
1,060
7,848
1,801
1,617
00
36
80
09
00
86
12
513 00
216 00
36 00
41,167 60
87 00
72 00
165 00
4,294 15
897 91
922 83
234 71
48 00
59 20
55 21
318 60
900 00
120 00
1,581 85
857 00
123
E E P O E T ON T H E FINANCES.
SCHEDULE C —Continued.
Disbursements.
Consulate.
Paramaribo. (No return for second quarter 1864)
Palermo
..
Pernambuco. (No return for second quarter 1864)
Panama
1
Port-au-Prince.
:
Quebec ^
'.
.
.
.
:
Rio de Janeiro
Rio Grande de Sul
.
Stockholm . . .
...
1
St. Catherine, Brazil
St. Helena
^
Sierra Leone . .
Santiago, Verde islands
. .
-.
Singapore
Southampton
St. John, N. F
Smyrna
St. Paul de Loando
St. John, N. B
Shanghai. (No return for 1864)
St. Pierre, Miquelon.
St. John, Porto Rico
Sisal
Turk's Islands
Tumbez. (No returns first quarter 1864)
Talcahuano
.
Teneriffe
,
Tahiti. (No returns for first quarter 1864)
Trieste'
Tabasco
'
.
Tamj^ico
Valencia
Valparaiso
Vera Cruz
Victoria, V. I. ..'.
^
Zanzibar
Total
$221 22
122 67
1,578 28
788 90
135 77
36 11
778 00
25 98
39 64
188 00
641 50
27 40
838 05
°6,066 61
22 27
146 99
85 90
,72 76
58 65
1,498 16
248 86
52 25
140 00
612 89
5,520 57
10,477 00
229 64
1,394 04
325 77
36 00
• 157 87
100 20
9,846 37
96 25
1,365 39
60 54
184.670 26
Loss by
exchange.
$97 00
$144 94
899 55
377 00
139 21
487 80
396 00
762 74
....
36 00
5,477 74
105 00
72 60
21 11
6,215 93
1 00
1,599-33
718 47
1,554 00
216 00
54 00
195 00
54 00
2 754 00
4 00
54 00
23,502 83
Amount of disbursements and loss by exchange.
Less receipts
^
Excess of expenditm'es at consulates
Receipts.
119.311 ,33
$208,173 09
119,311*33
^
88,861 76
SCHEDULE D .
E x t r a wages a n d moneys refunded to seamen or their representatives directly
f r o m the United States treasury.
'Estateof F . Ellsberg
$91-66
Do.
S. W. Watson
:
100 00
Do.
Ira liubbell
:
.59 02
Do.
D. McKelvie
\.
67 03
G. W. Bereely, Avages refunded
90 00
W. R. Moorelaead, "
"
60 00
P. Cunningham, "
"
60 00
E.'McKeon,
"
. "
60 00
T. E. Otis,
"
*'
90 00
Chas. Davenport, ^'
"
90 00
John Smith,
"
*'
36 00
Total
-.
803 7J
124
REPORT ON THE FINANCES.
SCHEDULE E .
Statement of the number of destitute seamen sent to the TJnited, States, a n d the
amount p a i d f o r their p a s s a g e , f r o m Hhe following consulates, d u r i n g the
fiscal y e a r beginning J u l y 1, 1863, a n d ending J u n e 30, 1864.
Consulates.
No. of Amount.
Consulates.
No. of Amount.
seamen.
seamen.
Aux Cayes
Acapulco
Aspinwall
Barbadoes
Bermudas
Batavia
Bahia
Baker's Islands
Cardiff
Cork
Calcutta
Cape Town
Cadiz
Cura9oa
Cape Haytien
Callao
Cardenas
Cayenne
•
,
,
2
5
33
$20
50
340
10
23
5
100
969
650
940
225
' 44
15
,
,
,
Demarara
East Harbor
Fayal...
19
1
42
11
23
1
2
5
1
2
190
10
420
240
305
10
25
50
25
20
17
230
4
40
49
961
Gibraltar
Genoa
Glasgow
Hong Kong
Halifax
Havre
Havana
Honolulu.'
2
1
3
20
10
30
5
12
3
53
76
50
115
30
486
710
Inagua^
28
352
Kingston
6
60
21
17
210
370
1
1
13
3
10
10
130
30
London
Liverpool
,
Manilla
Mathews town, Bahama
Mazatlan...
,
Marseilles
Malaga
Messina
Matamoras
Manzanillo
Mauritius
Mayaguez
Minatitlan
12
4
2
5
4
2
1
40
• 50
50
40
20
10
14
1
190
20
Paramaribo
Port-au-Prince
Panama
Pernambuco
Palermo
2
6
5
59
4
16
60
50
920
40
,Rio de Janeiro
Rio Grande
Rocias Shoals
13
2
10
130
20
267
Sidney, Nova Scotia
St. John, New Brunswick
St. John, Newfoundland .
St. Thomas
Singapor e
Santiago
Santa' Cruz.. i
Souris
Sisal
Smyrna . -'
Shanghai
St. Helena
Society Islands
6
11
8
21
5
20
29
3
5
3
8
16
5
68
110
112
317
' 50
230
330
30
100
SO
80
160
50
Trinidad de Cuba
Trinidad Islands
Turk's Islands
Tumbez
Tahiti
Talcahuano
1
1
28
2
6
1
10
10
272
20
60
.10
Valparaiso
Vera Cruz
Victoria, Victoria Island..
2
5
52
20
80
222
NassauNantes
Number of seamen, 943.
Amount paid by United States treasury, $12,667.
Number of seamen brought in foreign vessels, 216.
,
12,667
SCHEDULE F .
Statement showing the expenses incurred in the assessment ofthe excise tax i n d h e several collection districts ofthe United States f o r the fiscal year ending June
30, 1864, exclusive of payments made to assistant assessors by collectors, and exclusive of expenses of blanks a n d stationery furnished to assessors and assistant
assessors by the office of Internal Revenue at Washington, as appears from the accounts adjusted in the office nf the Fifth Auditor ofthe Treasury.
District.
Salary,
Tax.
Net salary.
Clerk-hire.
$2,863
1, 473
1, 473
1, 473
1,473
$1, 037
725
500
455
500
Stationery.
Printing and
adveiiising.
Total.
Rent.
Postage and
express.
MAINE.
1st district . . .
3d district
4th district
Stli district
. . . .
.
.
$2, 933
1, 500
1,500
],500
1, .500
..
.
•
29
00
00
00
00
$69
27
27
27
- 27
98.
00
00
00
00
31
00
00
00
60
50
62
00
00
00
$117
58
14
27
37
36
23
72
40
69
$118
171
37
148
87
63
38
01
99
58
$29
37
41
42
21
$240
183
75
60
141
24
99
58
76
92
00
33
00
00
44
$4,406
2, 649
2,14]
2,207
2, 261
04
55
30
15
63
8; 933 29
177 98
8, 755 31
3,218 12
255 40
563 59
173 49
699 77
13, 665 67
• 2, 511 82
2, 732 68
1,500 00
57 34
63 98
27 00
2, 454 48
2, 668 70
1, 473 00
475 00
663 15
550 00
20 76
36 96
89 21
20 25
120 19.
73 38
49 88
76 54
55 93
75 00
120 00
100 00
3, 095 37
3, 685 54
2, 341 52
6, 744 50
148 32
•6, 596 18
1, 088 15
146 93
213 82
182 35
295 00
9,122 43
1, 500 00
1,500 00
1,500 00
27 00
27 00
27 00
1, 473 00
1, 473 00
1, 473 00
214 50
225 00
.350 00
13 55
15 01
72 47
56 54
53 37
103 81
46 10
40 68
83 47
95 00
142 66
51 25
1, 898 69
1, 949 72
2,134 00
4, 500 00
81 00
4, 419 00
789 50
101 03
213 72
170 25
288 91
5, 982 41
173
122
9
238
11.9
114
56
38
60
116
191
386
251
199
287
74
124
139
72
176
121
132
108
18
226
78
108
50
85
186
NEW HAMPSHIRE.
Ipt district--2d district
3d district
- - - .."
-
o
H
O
W
VERMONT.
] st district
2d district
3d district
o
MASSACHUSETTS.
1st
2d
3d
4th
Sth
G'A
71ii
8th
9th
10th
district
district.district
district
district
district..district...
district
district
district
. . . . .
^
3, .570 41
4,091 63
3, 000 00
3, 852 87
3, 990 01
4, 3S0 40
3, 763 97
3, 000 00
3,121 43
4, 220 19
36, 940 91
84
104
72
97
101
109
94
72
75
108
61
11
00
09
12
71
47
00
49
25
918 85
3, 485
3, 987
2, 928
3, 755
3, 888
4, 220
3, 669
2, 928
3, 045
4, 111
80
52
00
78
89
69
50
00
94
94
36, 022 06
2, 278 05
3, 069 33
4, 3.33 50
2, 772 65
1,1.50 88
1, 204 47.
1, 261 75
1,578 9L
1, 450 00
2, 510 92
21, 610 46
08
87
73
20
50
72
30
80
13
76
1, 050 09
25
29
74
75
13
00
2.1.
87
66
92
1,900 82
96
49
02
66
15
29
16
57
55
35
1,116 20
•:
358
457
500
587
183
123
90
475
200
.175
33
88•
00
50
33
75
00
00
00
00'
3,1.50 79
6, 608
7, 792
7, 651
7, 572
5, 855
5,815
5, 309
5,211
4,914
7, 277
47
63
24
54
88
92
92
19
28
89
64,009 96
CJI
SCHEDULE F.—Statemeoit showing the exjyenses incurred in the assessment ofthe excise tax, ^c.—Continuecl.
District.
.
,,
Salary.
Tax.
N e t salary.
Clerk-hire.
Stationery.
Printing and
advertising.
Postage and
express.
. Rent.
to
Total.
RHODE ISLAND.
1 at district
2d district
-
$4, 232 78
3, 543 57
$107 62
83 50
$4,115 16
3, 460 07
$2, 707 00
1,103 00
$25 81
57 57
$243 95
115 or
$19 67
53 50
7, 766 35
191 12
7, 575 23
3,810 00
83 38
358 96
73 17
4,184
3, 865
3, 649
3, 422
89
78
6»
53
104 94
97 40
90.04
79 44
4, 070
3, 768
3, S-S9
3, 343
700
1,398
845
710
15,122 89
371 82
• • $666 67
221 33
888 00
$7, 778 26
4 326 35
12, 104 61
CONNECTICUT.
3st
2d
3d
4th
district
district
district
diBtrict
,
.-
95
38
65
09
14,751 0.T
00
00
00
17-
322
127
80
15
3, 653 17
114
70
55
91
33
05
18
00
344 56
07
92
50
00
331 49
19
99
34
106
00
07
65
98
259 70
141
183
512
50
25
33
20
00
886.78
5,176
5,153
5, 087
4,316
60
73
48
24
19,.734 05
o
o
NEW YORK.
ls;t d i s t r i c t . . . - - i
2d di.strict.^
od district
4th district
5th distnct
6ih district
7ih district
8th district
9rh district
] Oth district
11th dJi5trict
12th district
13th district
14th distnct
15tli district
3 6th district
17th district
38th distnct
19th district
20th district
21st district
22d district
23d district
:
24t.h district
25th district
26th district
•
-..
•...
2, 625
4, 574
*2, 250
4,288
3, 442
• 4, .127
3, 568
4,250
2, 856
2, 575
1, 913
• 2, 929
1. 500
3i 000
3, 619
1, 500
1, 500
2, 527
- 1. 500
3;690
2,2.24
3,761
3, 678
.3,177
1, 949
1, 500
00
57
00
04
37
53
45
63
09
06
90
88
00
00
82
00
00
62
00
88
16
84
60
50
89
CO
60 75
114 50
54 00
109 41
84 81
104 75
88 12
113 15
67 67
59 25
39 41
63 3.9
27 00
72 00
8.3'91
27 00
27 00
56 e i
27 00
29 09
48 72
34 85
91 71
73 91
31 97
27 00
2,564
4, 460
2,196
4,178
3, 3:57
4, 022
3, 480
4,137
2, 788
2, 515
1, 874
2, 866
1,473
2, 928
3, 535
1, 473
1.473
2! 470
1, 473
1, 661
2, 175
1,726
3, 586
3,103
1. 917
i, 473
25
07
00
G3
56
78
33
48
42
81
49
69
00
00
91
00
00
95
00
79
44
99
89
59
92
00
1.325
4,679
2, 476
4, 948
4,188
3,901
4,000
4, 218
3, 946
1, 719
600
1,100
890
2, 575
2, 016
. 286
00
53
01
4'5
00
97
00
00
32
23
00
55
36
00
63
67
1,276
381
350
1,355
800
2. 250
671
500
633
00
95
41
77
00
00
20
00
33 .
•
2
79
264
80
617
294
55
58
443
279
85
19
42
153
343
24
50
31
32
75
51
11
97
17
73
19
10
22
24
10
15
99
198
32
133
14
38
19
7
30
26
17
89
12
20
00
75
33
13
66
•
171
296
41
74
1.52
329
131
141
266
108
116
208
90
3,019
165
65
49
99
157
94
164
56
2.54
155
131
165
49
34
75
46
76
85
00
71
04
56
51
84
95
16
77
97
75
50
41
58
68
70
66
79
.52
55
86 69
48 62
86 00
51 25
100
58
25
62
102
96
120
63
148
90
52
112
99
73
74
101
58
72
63
39
00
50
00
74
98
31
36
88
44
31
60
49
97
38
49
92
30
78
23
20
216
866
375
583
375
. 500
458
333
663
379
110
322
1.35
362
•290
28
50
208
80
219
213
180
287
39
119
156
66
67
00
33
00
00
3S
33
34
48
00
50 •
62
50
00
£0
00
33
00
78
25
00
50
29
13
25
4, 366' .33
10, 430 75
5, 439 07
9,864 'JJ
e. 742 32
9,049 11
. 8, 480 77
8, 989 14
8, 132 29
5, 065 55
2, 889 17
4,613 99
2, 752 51
- 7,101 78
6, 499 85
1, 944 05
1,640 61
4: 266 44
.2, 391 22
2, 432 06
4, 116 83
2, 879 61
6, 475 10
4,061 98
2, 738 9 3 '
2 497 99
>
a
f/2
27th
28th
2.9th
30th
31st
32d
district.
district.
district.
district.
district.
district.
.1
[
3,500 00 1
2,825 04
1,500 00
3,296 91
1,500 00
t2, 755 43
675 75 1
• 998 20
950 00
2, 922 22
189 00
2, 384 67
45 56 I
27 00
66 75
27 00
80 91
27 00
73 42
1,473 00
2, 758 29
1 473 00
3, 216 00
1, 473 00
2, 682 01
1,918 92 "
81, 990 29
27 00
27 00
71 39
109 39
1, 473 00
1,473 00
2, 808 20
2 291 90
4,223 49
450 00
800 00
1 000 00
1 000 00
2, 9.58 32
118 27
134 75
12, 652 05
282 46
12, 269 59
6, 208 32
.701 64
758 08
4, 255 43
3, 000 00
3, 934 85
3, 777 89
1, 783 25
2,129 30
.2,513 64
2, 803 40
1, 500 00
1, 828 10
3, 471 83
1,349 18
1 500 00
1, 500 00
3,500 00
1,500 00
1, .500 00
1, 500 00
1. 500 00
2, 461 02
1, 500 00
3, 000 00
3, 334 15
1, 500 00
109 41
72 00
98 98
94 44
35 50
45 88
57 40
66 10
27 00
36 84
81 49
24 28
27 CO
27 00
• 27 00
27 00
27 00
27 00
27 00
55 83
27 00
72 00
81 49
27 00
4 146 02
2, 928 00
3 835 87
3, 683 45
1, 747 75
2, 083 42
2, 457 24
2, 737 30
1, 473 00
1, 791 26
3, 390 34
1,324 90
1 473 00
l! 473 00 1
1, 473 00
3,473 00
1, 473 00
1, 473 00
• 1, 473 00
• 2, 405 19
1, 473 00
2, 928 00
3, 252 66
1,473 00
4, 373 79
3, 997 80
4 000 00
3, 201 92
2, 475 00
3,342 90
900 00
850 00
1,215 00
575 54
1, 342 00
577 17
450 00
• 598 61
500 00
343 50
479 75
400 00
831 00
648 70
370 00
3, 575 00
567 05
290 00
571 22
675 49
381 86
333 86
73 55
131 21
46 96
178 42
155 90
3 68
31 64
7 88
40 62
142 99
82 26
5 30
34 15
269 53
301 3-3
78 55
113 95
139 12
206 35
84-66
124 75
34] 25
165 00
88 50
101 05
89 50
234 80
74 00
62 25
226 00
72 75
107 50
57 89
79 75
115 20
103 50
44 25
83, 909 21
59,210 24
69
1.34
343
13
00
85
40
00
4, 012 58
100 91 1
30 78
58 20
54 00
24 07
65 00
105 43 1
625 97
62 10
335 45
52 55
428 07
6, 320 87
366 67 1
490 25 1
12 50
500 00
5 00
625 00
2, 7<:^7 36
4, 972 49
2 690 65
7, 083 04
1, 756 62'
6.184 75
2, 2*2 40
9, 553 61
163. 317 35
118 10
144 92
160 41
15,0 12
51 75
100 00
229 17
366 66
' 250 00
374 00
2, 402 70
3, 303 90
4, 552 35
4,119 61
7, 975 41
625 30
1,319 83
22, 353 97
500 00
500 00
500 00
500 00
500 00
262 50
66 67
312 50
262 23
87 00
187 50
93 94
9, 860 56
8, 434 92
8,676 78
7, 889 68
4,969 67
4,0.57 24
3, 575 .53
4^548 90
3, 256 99
2, 635 85
5, 081 32
2,167 61
2, 097 10
2, 614 94
2,330 63
1, 989 14
2, 358 31
2,124 98
2,612 13
• 3, 343 07
2, 088 68
7, 296 89
4,282 76
1. 81i4 24
N E W JERSEY.
1st
2d
3d
4th
Sth
district
district
district
district
district
: . -.
1,500 00
1,500 00
2,979 59
2, 339 58
4,332 88
'
1
•
47 6S
72 30
375 44
88
389
281
116
76
95
.30
37
20
08
13
o
PENNSYLVANIA.
1st district
2d district
3d district
4th district
. Sth district
6th district
7th district
8th district
9th district
10th district
11 th district
:
12th district
13t.h district
14th district
ISth d i s t r i c t . . . . 16th district
17th district
18th distriict
19th district
20th district
21st district
22.d district
23d district
24th district
!
,
•.
'
:
54, 642 04
DELAWARE.
1, 201 64
2,.138 30
46 15
61
45
71
365
118
77
62
41
44
94
53, 441 -40
33, .904 73
3, 360 17
3, 081 48
2, 092 15
'1, 032 06
167 06
3.77 12
•
.32 25
80 50
56 50
34 25
30 86
21 00
45 93
11 61
13 37
41 34
66 67
43 98
6 5 54
61 37
55 09
51 66
54 23
108 86
41 92
34 44 1
61 65
35 61
36 99
1,085 62
133 24
ioo 00
140 00
50 00 1
93 75 1
125 00
30 00
143 75
60 00
300 00
195 00 1
50 00
5,059 84
O
o
100,187 92
3, 602 13
to
* To March 31, 1864.
t T o December 31, 1863.
SCHEDULE F.—Statement showing the expenses incurred in the assessment of the excise tax, ^c.—Continued.
District.
Salary.
Net salary.
Tax.
Clerk-hire.
Stationery.
Printing and
advertising.
Postage and
express.
to
00
Total.
Pent.
MARYLAND.
1st
2d
3d
4th
Sth
district..
district
district
district
district
$1, 500
. 2, 692
3, 000
*1, 500
1, 834
,
.
- - -.
=-...-
.-
D I S T R I C T O F COLUMBIA
$27
62
72
27
37
00
54
72
00
41
00
76
00
00
03
$1. 473
2; 629
2, 928
1, 473
1, 797
$450
1, 056
2, 306
300
500
00
78
00
00
38
$10
71
135
48
33
00
00
65
00
00
00
78
53
82
49
$179
131
215
67
48
34
24
35
5000
$80
14
13
14
47
59
85
75
13
25
$100
204
400
48
SO
00
17
00
00
00
$2. 292
4,107
• 5, 999
1, 951
2, 476
93
82
28
45
12
10, 526 95
225 79
10, 301 16
4, 612 65
299 62
641 43
170 57
802 17
16, 827 60
1,500 00
27 00
1,473 00
800 00
67 86
94 39
20 08
330 00
2, 785 35
Hi
VIRGINIA.
1st
2d
3d
"4th
district
district
district
district
. .
1, 500
1, 500
1,500
1, 500
:..
.
1st
2p
.3d
4th
district
district
district
district
o
27
27
27
27
00
00
00
00
00
00
00
00
1,473
1,473
1, 473
^_ 1,473
453
350
434
600
00
00
00
00
36
20
38
5
88
00
69
00
05
55
J3
90
188 50
42 SC
42 08
, 223 72
6, 000 00
108 00 -
5, 892 00
1, 838 57
101 23
496 80
1,
1,
4,
3,
27
34
104
80
1,473
1,889
3, 983
3, 435
1, 050
1,2:12
1,143
1,466
92 23
312 80
310 45
102 76
74 60
52
29
13
14
73
03
50
28
109 54
100
137
300
279
00
50
00
00
2,
2,
2,
2,
304
052
302
595
16
58
10
90
816 50
9, 254 74
121
75
250
273
2, 749
3, 377
5, 854
5, 432
O
W
KENTUCKY..
'
•"
-
500
923
088
516
00
42
31
00
00
27
64
81
00
35
67
19
00
00
50
98
12 50
'
92
89
62
72
25
08
18
04
25
00
00
50
00
46
91
76
246 72
10, 781 01
4, 892 48
515 48
189 86
315 55
719 75
17, 414 13
109 41
43 65
.80 08
4,150 10
•2, 978 27
3,192 32
3, 228 36
394 25
956 20
734 77
91 02
42 40
,510 10
196 7 5 '
145 22
75 75
110 58
3.48 52
756 68
108 00
525 00
9,435 76
3, 878 81
5, 009 66
10, 553 83
233 14
10, .320 69
4,578 81
868 19
852 07
3.34 85
1, 389 68
18, 324 23
4,864 46
3, 000 00
3. 807 65
119 62
• 72 00
91 43
4,744 84
2. 928 00
3.716 22
2, 725 00
846 00
855 00
^373 20
157 32
233 38
172 12
55 50
122 62
25 00
15 00
• 70 81
835 00
169 63
170 00
8, 875 16
4,171 45
5,148 03
11, 027 73
MISSOUM.
1st district 2d district .'.'
3d district
*-
•
•4, 259 51
3,021 92
3, 272 40
'
.OHIO.
1st district. ' . '
2d d i s t r i c t . . - J . . " . . . . . ' . . . ..'
3d district
•
o
02
4th d i s t r i c t . . .
Sth district
7th district
Sth district
9th district
l o t h district
11 th district
^ 12th district
P-, 13th district
i4th district
15th district
16th district
17th district
18th district . 19th district
1
...
..
...
;
. .
,
--
- --
o
:
--
1,500 00
1, 500 00
1, 500 00
3, 000 00
1, 576 26
1, 805 06
2,243 C3
2,670 00
1, 500 00
1, 536 62
1, 500 00
1,500 00
3, 500 00
1, 500 00
3,41144
1,500 00
41, 414 52
27
27
27
71
27
30
47
62
27
27
27
27
27
27
. 83
27
00
00
00
99
85
37
30
10
00
00
00
00
00
00
83
00
1, 473
1, 473
1,473
• 2, 923
1, 548
1, 774
2,196
2,607
1, 473
1, 509
1,473
3,473
1, 473
1,473
3, 327
1,473
876 49
00
00
00
01
41
69
67
90
00
62
00
00
00
00
61
00
40, 538 97
.
495 00
565 50
619 44
• 775 00
369 78
744 75
650 00
168 33
875 41
601 51
200 CO
447 99
248 50
393 48
3, 599 00
4.55. 50
15, 635 19
.
.
46
22
117
58
21
65
50
77
35
32
94
53
26 •16354 25
81 02
93 43
.34 20
23 04
8.10
115 89
91 30
1, 703 70
130
183
66
210
83
205
159
39
79
95
.42
27
150
-134
99
82
25
75
50
35
75
50
33
00
84
71
42
75
00
74
50
00
2,140 72
41
36
105
111
66
93
18
28
109
99
86
32
.34
85
81
95
98 1
73 1
56
59
43
03
75
08
44
02
47
65
48
50
.50
01
1, 237 03
100 00
140 00
70 83
220 00
42 50
100 00
108 CO
131 25
237 OS
72 00
140 00
113 44
39 00
75 00
\300 00
120 003,183 73
2, 286
2, 421
2, 4.52
4, 303
2,132
2, 983
3 132
3, 000
2, 929
2, 458
1, 985
2,125
1, 968
2, 169
7, 523
2, 316
73
75
73
27
81
59
75
72
02
88
82
03
02
82
70
81
64, 386 09
INDIANJV.
^
2d
3d
4th
Sth
6th
7th
8th
9th
10th
11th
district
district
district
:
district
district........
district
district
district..
district
district....
o
•
--
-
-
1, 500
1, 500
1, 500
3,294
1, 500
1,500
1, 878
1, 500
1,500
2, .525
1, 500
00
00
00
22
00
00
00
00
00
30
.00
19, 697 52
27
27
27
80
27
27
33
27
27
38
27
00
00
00
36
03
00
78
00
00
28
00
1, 473
1, 473
1,473
3,213
1, 473
1, 473
1,844
1,473
1, 473
2, 487
•3,473
368 42
00
00
00
86
00
00
22
00
00
02
00
19, 329 10
9.30
652
559
520
498
298
525
549
217
525
00
31
00
00
SO
00
00
52
24
00
- 5, 274 57
20
100
• 134
40
82
• 52
41
25
40
75
05
25
08
65
15
85
76 7.3
26 90
84
132
48
101
73
354
337
182
96
125
65
CO.
10
50
65
35
49
92
35
00
54
00
600 81
• 1, 600 70
36
57
76
124
86
27
41
49
42
116
58
86
32
72
63
68
50
84
77
05
09
02
717 48
114
62
96
65
112
250
50
174
42
33
71
05
39
00
26
16
00
00
00
00
33
25
1, 070 44
2, 658
2, 477
2, .333
4,065
2, 325
2,461:
2, 840
2,454
1. 870
3, 284
i. 094
31
87
27
65
57
64
13
49
29
51
17
28, 465 90
ILLINOIS.
3st district .
2d district
3d district
4th district. . .
Sth district
6th district.
7th district
. Sth district
9th district.
10th d i s t r i c t . . .
11th district.
12th district
13th" district
:
!
.
-.
..
4,386
*2, 010
l.'SOO
3, 054
3, 000
1. 500
1, 500
- 2,791
1,500
1, 500
2,122
• 1, 207
1, 500
13
82
00
48
00
00
00
89
00
00
44
41
00
107 78
32 73
27 01
72 59
72 00
27 00
27 00
65 76
27.00
27 00
36 44
21 73
27 00
27, 373 17
571 03
'
4, 078
1, 9-78
1, 473
2, 981
2, 928
1, 473
1,473
2, 726
1, 473
1,473
2, 086
1,185
1, 473
35
09
00
89
00
00
00
13
00
00
00
68
00
26, 802 14
.3,187
463
450
. 400
869
559
803
650
666
325
327
207
87
82
50
00
00
00
00
00
00
85
00
39
00
65
8, 996 01
* To March 31, 1864.
437
103
143
9
62
90
SO
46
46
10
47
103
10
53
94
64
35
20
40
70
94
65
00
71
70
35
1,163 11
521
292
167
44
177
98
118
91
115
13
155
56
27
03
81
60
25
83
75.
75
75
75
00
83
50
50
1, 881 37
25
44
" 104
35
• 117
118
121
48
27
46
180
39
.41
50
41
13
25
84
OS •
01
30
80
49
27
67
35
95l 10
497
147
220
51
128
200
120
112
84
90
76
• 66
105
72
33'
49
00
47
00
00
50
00
25
00
75
00
1,899 51
8, 730 95
3, 030 C8
2, 558 86
3,52174
4, 283 34
2, 539 55
2, 686 46
3, 675- 62
2,414 25
- 1, 957 74
2,873 02
1,659 30
1, 744 85
H
O
'^
)-^
H
^^
^.
a
t^
m
41, 675 76
to
SCHEDULE F.—Statement shoioing t/ie exvenses incurred in the assessment of tlie excise tax, .^^c-^-Continued.
oo
o
District.
Salary.
Tax.
Net salary.
Clerk-hire.
Stationery.
Printing a n d
advertising.
Postage and
express.
Rent.
Total.
MICHIGAN.
1st
2d
3d
4th
Sth
6th
district
district
district
district
district
district
' $3, 000 00
3, 500 00
1,500 00
1,500 00
1,500 00
1, 500 00
10, 500 00
'
$72 00
27 00
27 00
27 00
27 00
27 00
$2, 828 00
1, 473 00
1, 473 00
1, 473 00
1, 473 00
1,473 00
207 00
10,193 00
$1,765
783
712
300
362
450
60
70
50
00
66
00
$310
156
153
16
S3
23
82
64
86
34
73
09
$163
90
77
47
45
67
50
50
05
5.0
00
25
$42
173
94
56
55
. ^
50
12
23
62
08
55 76
$359
206
112
30
60
34
17
25
SO
00
00
19
$5, 569 59
2, 748 21
2, 623 24 •
1, 923 46
2, 049 47
2,103 29
4, 374 46
714 48 .
490 80
477 31
3, 014 09
1, 473 00
3,562 40
1, 473 00
1, 473 00
1, 487 84
1,103 52
400 00
595 55
191 25
528-.50
217 SO
82
23
116
9
98
93
224 80
160 90
89 04
.58 50
59 50
102 00
SO 00
52 75
• 112 12
- 25 14
64 04
130 94
3, 036 32
424 04
694 74
434 99
855 66
30
50
50
00
82
I'J2 88
71
223
134
97
48
57
103
73
91
71
79
105
81
62
96
48
37
240
1, 961 12
235 15
631 70
522 96
565 00
140 50
162 65
47 81
50 47
75 00
1, 904 28
2, 244 32
802 11
17, 017 26
WISCONSIN.
1st
2d'
3d
4th
Sth
6th
district.. district
district
district
district
.^
district
3, 088 70
1,500 00
1,590 37
1, .500 00
1,500 00
1,515 00
74 61
27 00
27 97
27 00
' 27 00
27 16
34
74 '
26
92
28
SO
'
320 83
275 00
120 00
.58 33
.50 00
31 50
4, 795 08
2, 385 39
2, 595 37
1, 816 14
2,273 32
2,063 28
10, 694 07
210 74
10, 483 33
1,500 00
1, 500 00
1, 500 00
1, 503 00
1, 500 00
1,500 00
. 27 00
27 00
27 00
27 03
27 00
27 00
1,473 00
1, 473 00
1, 473 00
1,475 97
9,003 00
162 03
8,840 97
1, 626 89
1, 500 00
28 39
27 00
1, .598-50
1, 473 00
52^4 00
42 .37
34 20
3,126 89
55 39
3, 071 50
524 00
76 57
303 15
98 28
75 00
4,148 60
41 80
2, 435 36
956 00
98 62
402 15
• 63 71
420 00
4, 375 84
5, 421 74
5, 513 28
5, 433 40
3,128 54
2, 430 24
1, 676 36
221 75
440 00
321 41
813 00
535 25
450 84
388 00
88 34
63 97
625 00
297 00
^ 206 60
10, 213 91
9, .304 11
8,152 58
O
"Pi
O
15, 928 58
IOWA.
Ist
2d
3d
4th
Sth
6th
district
district
district
district
district
district
-
1, 473 .00
1, 473 00
634
169
402
• 525
229
19
36
8
22
6
10
90
05
20
02
00
1332
50
75
00
13
09
01
56
17
00
00
SO
00
00
50
00
2, 505
2, 020
2, 233
2, 226
1,890
1, 881
•
71
32
93
08
44
00
12, 757 48
MINNESOTA.
I s t district.
2d district.
KANSAS
2, 477 16
•
CALIFORNIA.
1st district
2d district
3d distnct
5, 561 58
5, 6.50 00
5, .568 43
139 84
136 72
135 03
•
l-H
>
n
Ul
4th d i s t r i c t . . . . ; . . . . . . . . - .
5th district
•
OREGON
-
NEBRASKA T E R R I T O R Y
.5, 700 00
5, 700 00
138 22
138 22
5, 561 78
. 5,561 78
2, 963 94
. 90 00
792 36
445 65
28,180 01
688 03
27, 491 98
10, 289 08
5, 310 00
126 91
5,183 09
*1,581 06
27 87
1,500 00
27 00
706 00
169 00
109 19
43 00
60 00
370 00
10,193 27
6 679 43
2,221 17
2, 674 09
692 50
1, 558 60
44, 543 30
1,582 49
220 94
723 50
42 63
508 33
8, 260 9 8 '
1, 536 89
709 00
5 55
72 55
40 12
1.38 00
2, 502 11
1,473 00
1,146 16
129 95
306 50
37 47
340 00
.3, 433 08
19 70
410 40
2 160 68
•
DAKOTA
T E R R I T O R Y OF N E W MEXICO
•
ITT AH T F l t R I T O R Y
COLORADO
1, 628 25
'
28 37
1, 599 88
16 SO
114 20
o
H
:
O
NEVADA
.
---
5, 210 00
126 31
5, 083 69
425 14
134 38
67 00
33 50
680 00
6, 423 _ 71
3, 660 00
88 73
3,571 27
342 25
25 00
166 00
9 01
140 00
4 252 93
3,454 16
80 17
3, 373 99
6, 022 10
689 60
633 63
11 00
1, 500 00
292 59
27 00
S 26
1, 473 00
' 287 33
425 00
67 30
84 50
72 50
3 00
1, 792 59
32 26
1,760 33
425 00
67 30
157 00
3 00
H
LOUISIANA.
10^735 32
TENNESSEE.
l«5t district
Ofl rlistrict
:
r
MONTANA.
375 00
2, 357 50
430 13
375 00
2, 787 63
'
-
>
a
OQ
IDAHO
• 1
1
1
1
* $16 30; amount erroneotisly paid at settlement of last fiscal year.
NOTE.—Commissions due to assessors on the assessment of 'the previous-fiscal year, and'not included in the last annual report, are included i n t h e foregoing statement so far as they
have, been adjusted. I n m a n y districts the receipts not having been ascertained, the claims for commissions could not be adjusted.
I n some districts the assessors have purchased considerable amounts of stationery, whicli h a v e been paid b y collectors on drafts of the Commissioner of I n t e r n a l R e v e n u e without
being audited, and hence, to the extent this has been done, the expens.es for stationery are deficient as above given.
CO
RECAPITULATION.
OO
States.
Maine
New Hampshire
Vermont
Massachusetts
Rhode Island
'...
Connecticut
New York
New Jersey
Pennsylvania
Delaware
Maryland
.-.. .
District of Columbia
Virginia
Kentucky
Missouri
Ohio
Indiana
Illinois.-Michigan
•-.-...
Wisconsin
Iowa...'
Minnesota
Kansas
California
Oregon
Nebraska Territory
D a k o t a Territory.
Territory of N e w Mexico.
U t a h Territory
.-...-Colorado Territory
N e v a d a Territory
Washington Territory
Louisiana
-..
Tennessee
Total.
Salary.
$8, 933 29
6, 744 50
4,500 00
36, 940 91
. 7,766 35
15,122 89
83, 909 21
12, 652 05
54,642 04
2,138 30
10, 526 95
1, .500 00
6, 000 00
11, 027 73
10, 553 83
41, 414 52
39,697 52
27, 373 17
10, 500 00
10, 694 07
9, 003 00
3, 126 89
2, 477 16
28.180 01
5, 310 00
1,581 06
Net salary.
Tax.
• $177 98
148 32
81 00
918 85
191 12
371 82
1,918 92
282 46
1, 201 64
46 15
225 79
27 00
108 00
246 72
233 14
876 49
368 42
571 0.3
. 207 00
210 74
162 03
55 39
41 SO
688 03
126 91
27 87
Clerk-hke.
$8, 755 31
6, 596 18
4, 419 00
36, 022 06
7, 575 23
14,751 07
81, 990 29
12, 269 59.
53,441 40
2, 092 15
10, 301 16
1, 473 00
5, 892 00
30,781 01
10, 320 69
40, 538 97
19, 329 10
26, 802 14
30,193 00
10, 483 33
8,840 97
3] Oil 50
2, 435 36
27,491 98
5,183 09
1, 536 89
$3, 218 12
1, 688 15
789 50
21, 610 46
3, 810 00
3, 653 17
59, 210 24^
6, 208 32
33, 904 73
1, 032 06
4,612 65
800 00
1,838 57
4,892 48
4,578 81
15, 635 19
• S, 274 57
8,996 01
4, 374 46
3, 036 32
1, 961 12
524 CO
956 00
10, 289 08
1, 582 49
709 00
1, 473 00
1, 599 38
1,146 16
5,
3,
3,
1,
425 14
342 25
6, 022 10
425 00
Stationery.
$255 40
146 93
101 03
1, 050 09
83 38
344 56
4, 012 58
701 64
3, 360 17
167 06
299 62
67 86
101 23
SIS 48
868 19
1, 703 70
60a 81
1,163 11
• 714 48
424 04
235 15
76 57
98 62
2, 221 17
220 94
Printing and
advertising.
$563 59
213 82
213 72
1,903 82
358 96
331 49
6, 320.87
758 08
3, 081 48
177 .12
641 43
94 39
496 SO
189 86
852 07
2,140 72
1,600 70
1, 881 37
490 80
694 74
631 70
303 15
402 15
2, 674 09
723 SO
72 55
Postage and
express.
$173 49
182 35
170 25
1,116 20
73 17
259 70
2, 222 40
625 30
3,085 62
133 24
170 57
20 08
109 54
315 55
334 85
1, 237 03
717 48
951 10
477 31
434 99
522 96
98 28
63 71
692 SO
42 63
40 12
Total.
$699 77
295 00
288 91
3,150 79
888 00
886 78
9, 553 61
1,319 83
S, 059 84
802 17
330 00
816 50
719 75
., 389 68
1,183 73
, 070 44
,899 51
802 11
855 66
565 00
75 00
420 00
, 5.58 60
508 33
138 00
$13, 665
9,122
5, 982
64, 009
12, 104
• 19,7.34
163, 317
22,353
100,187
3,602
. 16,827
2,785
9,254
17, 414
. 18,324
64, 386
28, 465
41, 675
17, 017
15, 928
12, 757
4,148
4,375
- 44,543
8, 260
2,502
to
O
H
O
O
1, 500 00
1, 628 25
5, 210 00
3, 660 00
3, 454 16
1,792 59
4 49, .560 45
27 00
28 37
126
88
80
32
31
73
17
26
9, 897 46
083
571
373
760
69
27
99
33
213, 546 15
129 95
114 20
306 50
16 50
37 47
19 70
340 00
410 40
3, 433 (
2,160 (
134. 38
25 00
689 60
67 30
67
166
638
157
00
00
63
00
33 50
. 9 01
11 00
3 00
680 00
140 00
6, 423 71
4, 2.52 93
10, 735 32
2, 787 63
29,164 60
12, 384 10
375 00
39, 222 41
1, 752, 541 78
02
. E E P O R T ON T H E
SCHEDULE
133
FINANCES.
G.
Statement of disbursements f o r salaries a n d contingent expenses in collecting
taxes, &^x., in i n s u r r e c t i o n a r y districts f r o m the p a s s a g e o f the act to J u n e
30, 1864.
District. ,
Salary.
$18, 365
12, 843
17, SIS
10, 728
510
Florida
Tennessee
Total.
69
97
75
27
99
60,267 67
District.
$449
292
397
248
12
70
03
76
37
25
1,400 11
Printing and Surveying.
advertising.
$1, 274 52
634 51
Virginih
Florida . .
Net salary. Stationery.
Tax.
$5, 319 36
$17, 946
12, 551
17, 420
10, 479
498
23
94
99
90
74
$2, 215 68
143,33
1,354^30
897 08
58, 897 SO
4,610 39
Miscellaneous.
Total.
$12 00
87 70
. 558 32
315 00
578 10
North Carolina
Total
2, 487 13
SCHEDULE
5, 877 68
414 70
Office rent.
$224 17
271 80
495 97
T a x on surv'r'a salary.
79
65
61
88
74
$30 24
72, 783 67
30 24
$26,767
13, 641
19, 333
12, 541
498
H.
Statement showing tJie'amount expended in a r r e s t i n g seamen'charged loith crime,
in f o r e i g n countries, in defend.ing seamen before f o r e i g n courts bf justice,
a n d in defraying expenses incident thereto.
Consulates where expenses were incurred.
Amount.
$500 00
349 24
302 47
25 00
86 75
. 405. 49
322 58
35 29
904 89
Calcutta . . .
Elsinore . -.
Hamburg . .
Hong-Kong
Liverpool..
London
Malaga
. Matanzas . .
St. Helena .
Total.
18
2,931 71
134
EEPOET. ON THE FINANCES.
M.
OFFICE OF THE AUDITOR OF THE TREASURY FOR THE
P O S T OFFICE D E P A R T M E N T , October 31, 1S64.
SIR : Inasmuch as all that relates to the financial transactions of the Post
Office Department, during the fiscal year ending June 30, 1864, will be fully
presented in my report to the Postmaster General, I deem it requisite to submit'
to you only the subjoined brief statement of the principal labors performed in '
this bureau.
SUMMARY OF PRINCIPAL LABORS.
The postal accounts between the United States and foreign governments have
been promptly and satisfactorily adjusted.
Five thousand ^y^d hundred and one' accounts of late postmasters rec[uinng
the final adjustment of their accounts.
Twenty-four thousand eight hundred and seventy-two accounts of late postmasters prior to June 30, 1863. ,.
Nineteen thousand nine hundred and seventy-six accounts of present postmasters. .
Seventy-eight thousand three hundred and thirty quarterly accounts of postmasters, adjusted, audited, and registered.
Fifteen thousand eight hundred and twenty-four accounts of mail contractors
audited, and reported to Postmaster General for payment.
Five thousand and two accounts of route agents audited and reported for
paymfent.
• One hundred and ninety-nine accounts of special agents audited and reported
•for payment.
"
*
Fifteen thousand eight hundred and forty accounts of special mail carriers,
mail messengers, and local mail agents, audited and reported for payment.
One hundred and twelve miscellaneous accounts audited ^and reported for
payment.
Forty-one accounts of United States attorneys, mai'shals, and clerks of
courts adjusted, stated, and reported for payment.
One hundred and thirty-two suits instituted for the recovery of sums, amounting to an aggregate of $20,755 73.
Fifty-six judgments obtained in favor of the United States within the fiscal
year.
Fifty-six accounts for advertising audited and reported for payment.
Fifty-five thousand six hundred and seventy-nine collection orders issued to
mail contractors.
Thirteen thousand three hundred and sixty collection drafts issued.
Thirteen thousand nine hundred and ninety-nine department drafts countersigned and registered, amounting to $2,470,024 S3.
I Two thousand seven hundred and nine department w^arrants countersigned
and registered, amounting to $2,857,736 17.
•
One liundred*aiid one thousand two hundred and thirty-three letters received,
indorsed, and properly disposed of.
Sixty-three thousand nine hundred and twenty letters prepared, recorded,
and mailed.
Two thousand eight hundred and eighty-one folio-post pages of correspondence recorded in collection letter-book.
Two hundred and sixty-five pages of corresp'ondence recorded in suit letter-
book.
EEPOET 0 ^ THE FINANCES.
'
135
Four hundred and thirty-six pages of correspondence recorded in the miscel-'
laneous letter-book.
Two hundred and twenty-one pages in the report letter-book.
Fifty-nine thousand three hundred and twenty-four accounts on the ledgers.
Twenty thousand three hundred and seventy-two corrected quarterly accounts
of postmasters copied, restated, and mailed.
'
, -.
One thousand seven hundred and five accounts of letter-carriers, amounting
to $317,591 41, were settled and paid.
Seventy-nine thousand nine hundred and sixty-one stamp and stamped envelope accounts examined, compared, and restated.
One hundred and ninety-two thousand nine hundred and eighty-two dollars
and five cents collected on drafts issued by this office on late postmasters.
One hundred and thirty-four thousand' five hundred and eighty-one dollars
and forty-four cents collected on drafts issued by this office on present postmasters.
,
Two million three thousand nine hundred and fourteen dollars and eightynine cents collected on orders issued in favor of mail contractors.
Thirty-seven thousand nine hundred and sixty-nine dollars and seventeen
cents collected on drafts issued by this office on mail contractors.
T.wenty-seven thousand eight hundred and thirty-five dollars and sixty-one
cents collected by suit.
c
.
Fourteen thousand three hundred and sixty-two dollars and sixty-seven
cents collected on drafts issued by this office in favor of mail contractors.
REMARKS.
.
Much pains have been taken to give method and order to the business of the
bureau ; and by an equal distribution of duties among the clerks, and the in-.
centives to zeal and exertion arising from promotions, a/s opportunities occurred,
I have been enabled to maintain the regular current of business, and to carry it
to its present prosperous condition.
The degree of interest manifested by a large majority of the clerks, and their •
exertions to meet the requirements of the bureau, in the prompt transaction of
its business, thereby preventing the derangement and loss consequent upon
permitting any part of the business to be in arrears, demands the highest commendation.
The labors of what is termed the ''Examiners' division" have already been
decreased to some extent, and wall be still further diminished after the termination of the current quarter, in consequence of the radical change made in the
method of settling the quarterly accounts of postmasters, by the provisions of
the act of Congress entitled '\An act to establish salaries for postmasters, and
for other purposes,'' approved J u l y 1, 1864. But the excess of clerical force
thus produced in the division named .will be required for the proper discharge
of the additional duties imposed by the 123d section of the act approved J u n e
30, 1864, entitled '^ An act to provide ways and means for the support of the
government, and f o r other purposes!'
I beg leave, in conclusion, to commend to your favorable regard the clerks
employed in the various divisions of the office, by whose-varied skill and unflagging zeal and perseverance the foregoing favorable results ha^e been accomplished.
I have the honor to be,:very respectfully,
E L I J A H SELLS, AudAtor.
Hon.
W.
P.
FESSENDEN,
Secretary of the Treasury.
136
EEPOET ON THE FINANCES.
N
•
TREASURY DEPARTMENT,
O F F I C E OF COMMISSIONER OF CUSTOMS,
. • October 8, 1864.
S I R : In compliance with your letter dated September 20, 1864, I have the
honor to present to you my annual report for the current year.
The business of this bureau has been greatly increased during the past year .
by transfers to it from the Secretary's office, and by the assignment to the Com- missioner of Customs of new duties. Among,those alluded to is the.charge of
'keeping the accounts of • captured and abandoned property under the acts of
Congress of J u l y 31, 1861, May 20, 1862, and March 3, 1863, and of commercial intercourse, with States and parts of States declared in insurrection; also,
the devising and carrying into efiect a system for the prevention of smugglingr
The latter has required much thought, correspondence, and care, as well as a.
very extensive journey and personal attention to the ma.tter, along .the northeastern, northern, and northwestern^ frontier bf the United States, performed
under your instructions. Though it is my purpose to niake a special report upon
thelatter subject, namely, the detection and prevention of smuggling, I deem it
proper to say here, that, in making a personal examination of a considerable
extent of our eastern, northern, and northwestern frontier and seacoast, and
noting the facilities for carrying on illjcit trade as they have heretofore existed,
I can only wonder that smuggling has not been carried on to a much greater
. extent than I have reason to suppose it has. .
There is reason, however, to apprehend that increased efiJ'orts will be, and
indeed are being, made, to push goods into the United States without the payment
of duties, and those usually engaged jn that kind of business are h j no means
likely to overlook any facility for carrying it out successfully.
In consequence of these facilities and the temptation which high rates of
duty on foreign goods affi)rd to smugglers, I have deemed it my. duty to recommend the appointment of a considerable number of aids to the revenue, some of
whom are to act as secret detectives, and to move about among those suspected'
of being engaged in such illicit trade, as well as to watch by-places, where it may
be expected that goods will be run into the United States in an illegal manner.
It wnll be impossible, however, to entirely prevent smuggling under the present
laws and with so exposed a frontier as that which separates the United States
from the British provinces; further legislation by Congress will be necessary tO'
eff'ect the purpose desired, and without which the amount of revenue from customs at our various Atlantic ports must be comparatively small.
We have reason to suppose that no inconsiderable amount of foreign goods are
smuggled into the United States in vessels arriving from foreign ports. If
such be the fact, I know of no way to prevent it entirely but by the enactment
of a law compelling every package of imported goods to carry with it a customhouse certificate showing that the proper duties upon it have been paid.
I respectfully submit that a repeal or a modification of the 7th section of the
act of June 17, 1844, limiting the number of inspectors, &c., has become necessary. With the number now allowed and limited by lavv it Avill be impossible
for collectors of customs to exercise that strict scrutiny and careful inspection of
foreign importations which is necessary to prevent the introduction of goods,
without the payment of duties.
^ The greatly altered ratio between the rates of compensation heretofore allowed
to officers and^employes ofthe customs service,., and the expense of living, heretofore and at the present time, has occasioned numerous applications for increase
of pay by deputy collectors, inspectors, and others, setting forth that, in consequence of the increased expense of living, they could not subsist thempolves and
families .on the compensation heretofore received.
EEPOET ON THE FINANCES,
137
In many cases those applying for additional compensation could not be
retained in the service without a compliance with their request, nor could other
competent persons be obtained to' supply their places at the same rate of pay.
Under these circumstances it has been deemed necessary to recommend, as I
have done in many instances, an increase of pay to those employed in the
custoins service.
Having lately visited, by order of the Secretary of the Treasury, most of .
the custom-houses along the coast of Maine and the northern and northwestern
frontier, it gives me pleasure to bear testimony to the general efficiency, capacity and fidelity of the officers of the customs whom I met, among all of whom
I did not meet a single man given to intoxication, and I believe I may say, wdio
was not a temperance man.
When some of the.collectors along that frontier were appointed, in 1861, they
found many instances of men holding the office and receiving the pay of inspectors of customs, v/ho resided many miles from the places where their
services were to be performed, if at all, but who were seldom, if ever, called on
to perform anyother duty than to sign receipts for their monthly pay. It is
unnecessary to say that'the business of the various custom-houses where such
practices prevailed was done in a loose and improper manner. This evil practice has, I am glad to inform you, been wholly reformed; so far as I know,
there is not one idler in the customs service; it is not easy,however, to disabuse
the minds of many of the idea that appointments in custom-houses have been
(and indeed they have been in too many instances) and are to be bestowed as
political rewards, and not for the purpose of securing competent, faithful, and
efficient service in the discharge of public duties. This idea has become so imbedded in the minds of certain classes of men, from long party usage, that it
has been a source of much annoyance to collectors of customs, and their refusal to continue such a practice has undoubtedly caused much complaint to be
made by their own political friends. .
By the- French customs systeni, which is probably the most perfect in existence, no person once admitted into the service can be aff'ected by any political
change, nor even by any revolution of the government.^ Men enter that service
in France at the foot of the ladder, and every advancement NIS made to depend
on merit and faithful service; demerit only can remove him. The result is a
most faithful, efficient, intelligent, and reliable corps of' public servants, among
whom fraud and peculation are rarely known.
Our revenue laws are exceedingly intricate and puzzling, even to the best
lawyers and judges, and to suppose that,any one can become familiar Avith
them so as to'administer them without perplexity, except by long experience,
is to suppose an impossibility. But we are, nevertheless, continually trying
the expei'iment.
.
' .
Herewith I transmit a statement, marked A, exhibiting the business transacted at the several ports of the' United States, under the laws and regulations
in relation to the "internal and coastwise commercial intercourse," from the
first transaction to the 30th of June, 1864. Also a statement, marked B,
similar to the above, as furnished to the Secretary of the Treasury on the 5tli
of December, 1863. ' Also a statement, marked 0 , exhibiting the transactions
in cotton; and a statement, marked C C, exhibiting the transactions in miscellaneous articles found abandoned, voluntarily abandoned, and captured. These
statements, it is believed, will be found interesting and important.
Upon the transfer to this bureau, about the 1st of September, 1863, of the
charge of the internal and coastwise trade, a division was established ^to which
the duties of directing and instructing the officers appointed to execute the laws
and regulations in relation thereto, and to receive and keep the returns made by
them to. exhibit' the result of their operations, were assigned; since which time
138
EEPOET ON THE FINANCES. •
^
the division has been constantly emjiloyed in the discharge of their duties.
These duties were ncAv, and the returns from the several officers appointed to
execute the laws and regulations then in force were imperfect and without
system, and had,,moreover, been accumulating for nearly two years prior to
being transfened in bulk to this office. By persevering labor, howevei', chaos
was reduced to oi'der and a proper system established. '
On the 5th of November, 1863, the Secretary of the Treasury placed this
bureau in charge of all matters pertaining to "captured and abandoned prop-'
erty," and subsequently general instructions in relation to such property,with the forms of returns required, were forAvarded to the several supervising
and assisting special agents appointed to receive and collect such captured and
abandoned property. This transfer greatly increased the duties of the division
having charge of internal and coastwise intercourse, to which the subject was
referred; but those duties have been faithfully performed, as the statements
hereAvith transmitted will in part shoAV. ..
•
Since the transfer of this bureau, on the 9th of November, 1863, ofthe business relating to return duties, the number of claims for return of duties examined
has been 594; number of claims alloAved and paid, 218; amount refunded,
$239,05148.
The whole number of accounts received at this office from the First Auditor, from the 1st of July, 1863, to the 30th of June, 1864, WSLQ 2,457. Number
passed in the same time, 2,442.
.
The duty of keeping a record of the statistics of commerce, so far as they
relate to merchandise in Avarehouse and in transit in bond from one port to
another AAdthin the United States,. Avas assigned to this bureau some two years
ago. A record is kept of all warehouse and transportation entries and Avithdrawal entries for transportation in the United States, to which is added the
returns of all merchandise brought into each district, after having been entered
and Avarehoused in another district; the former entries representing the debits
against each port, and the latter the credits. These, placed in juxtapiosition,
constitute a safeguard against any irregularities that nnight occur in the transactions of any of the collection districts in the United States. The statistical
table of merchandise Avhich usually accompanies the Secretary's report is carefully prepared from the monthly returns from each collection district, collated,
and, Avhere necessaiy, cor^-ected by the collector from recomparison Avith entries'
. registered in his office.
Should no other business be transferred to this bureau, (and there are some
branches that more properly belong here than Avhere they noAV are,) the present
clerical force is sufficient. But as the business of the bureau is generally of a
character requiring mental and legal as Avell as clerical capacity, an order of
talent AA^hich cannot be procured for the pay alloAved to the loAver classes of
clerks, I Avould respectfiilly submit that instead of seven clerks ofthe first class
and nine clerks of the second class, they should be reclassified thus: four of the
first class; six of the second, and six of the fourth class. The third class to remain as at present.
•.
I have the honor to be, respectfully, your obedient servant,
••
N. S A R G E N T ,
Com?7iissioner of Customs.Hon.
W M . P."FESSENDEN,
Secretary of the Treasury.
EEPOET ON THE FINANCES.
139
TREASURY DEPARTMENT,
Office of Commissioner of Customs, November 21, 1864.
SIR : liaAnng received instructions from the department to visit a portion of
the eastern and northeastern coast, and also the custom-Jiouses along the line
separating the United States from the Canadian provinces, with the view of
making a personal examination of the facilities for smuggling, and. devising
means to prevent it, I left Washington on the 15th of August, and proceeded
first to Burlington and St. Albans, Vermont, thence to Boston, New Bedford,
Portland, proceeding down the coast of Maine among the islands as far as Eastport ; then returning to Portland, from Avhence I proceeded along the northern
and northAvestern frontier as far as Chicago and Mihvaukie. From thence I
returned to Bufi'alo, where, on the 28th of September, I met the collectors of
the northern and northAvestern frontier, for the purpose of general consultation,
and adopting a more systematic and uniform mode of doing business than has
heretofore prevailed among them, and also for the purpose of enforcing upon
them the necessity of zeal, energy and Avatchfulness on the part of tlieir employes i n detecting and preventing smuggling.
My observations during this tour only confirmed my previous impressions as
to the very great facilities Avhich a frontier of several thousand miles affords to
those Avho, unrestrained by an,y sense of moral obligation, carry on an illicit
trade between the British proA^inces and the United States. The coast of Maine,
as you personally knoAv, is everyAvhere indented by bays, and fringed Avith innumerable islands, some of Avhich are sparjl^ely inhabited, and many of them only
by a class of people not likely to resist A^ery strong temptations to evade or violate
the laws relating to commerce. These islands, bays and numerous rivers entering the odean, afford A^ery great facilities for evil-disposed persons to smuggle
goods from NCAV BrunsAvick and NoA^a Scotia into the United States ; and it
requires the utmost vigilance to prcA^ent illicit commerce being carried on to a
considerable extent along the coast. And I must here remark that the collectors along this coast are A^ery poorly supplied with the means of detecting and
preventing such trade. They need more and faster boats, and men to man them,
to run in frequently, night and day, among these '* thousand islands," and the
many thousand inlets, harbors, rivers and hiding-places Avhich are to be found
in that locality.
^Before leaving Maine, I deem it proper to say, that if the facilities for smuggling are great along the coast, they are still greater far in the interior, AAdiere
either the not very broad St. John's river is the line separating the United
States and the British provinces, or the line is only an imaginary one, running
through a Avild country, sparsely settled in some places, and with no inhabitants in others, for hundreds of miles, but crossed by roads A^ery good in the
summer and excellent in the Avinter. I have reason to believe that no inconsiderable amount of goods has been run into the United Slates over these roads
during the past year, and have not been neglectful in endeavoring to check, if
not entirely stop, this illicit and very profitable traffic. That the officers of the
customs in this State ave not negligent of their duties, the fact that over $16,000
has lately been paid into the treasury, the proceeds of seizures of goods made
by them, is pretty good evidence. They are also entitled to commendations
for ferreting out fraudulent claims for fishing bounties, and saving the government some thousands of dollars heretofore Avrongfully obtained for vessels purporting to be'engaged in fishing, but Avliich Avere Avholly unseaAvorthy.
• From Maine, the line separating the Canadian provinces from the Urtited
States runs through a country mostly Avild and unsettled, or sparsely settled,
though in some parts densely settled on both sides, and it is not eay to say
which affords the greater facilities for carrying on illicit trade, the Avilderness
or the thickly settled portions I have reason to believe that this rrade has
140
EEPOET ON THE FINANCES.
been carried on t i a considerable extent between Canada and Vermont; but I
feel confident that the collector of the district of Vermont has, under my direc- .
tions, taken such precautions, and is exercising such vigilance and caution as
Avill cause the heretofore successful^ operator to acknoAvledge that the Vermont
roads are hard to travel. It gives me pleasure to state that Mr. Clapp, the collector of customs of that State, has made several important seizures, as have
also his deputies at Island Pond.
I found Rouse's Point, NCAV York, a very exposed point, and have reason to
belicA^e that very considerable amounts of goods, of various kinds, have passed
that place in boats, bateaux, and other small craft, into the lake, destined, it may
be,.for Troy, Albany, or NCAV York, during the past year. Having once passed
this point, boats found .no obstacle in the Avay to New York, where they could
unload and return Avithout reporting to. the collector or other officer of the cus-'
toms, no one knowing of what tlieir cargoes consisted.
I have, I believe, effectually stopped this unrestricted traffic; and in doing
this, I have been efficiently aided by Mr. Clapp, collector of Vermont, AVIIO
stationed two inspectors at the east end of the draw of the.bridge crossing the
Richelieu river, at the foot or outlet of the lake, who have made quite a number
of seizures of small craft attempting to run into the lake in the night.
It is due to Mr. Dunn, lately appointed collector of the Champlain district,
Avliich includes Rouse's Point, to say that he has not been Avanting in vigilance
or zeal in enforcing the laws since he entered upon the duties of his office; and
I feel quite sure that this higliAvay for smuggling is now effectively closed, though
there are in this quarter, and all the way to Ogdensburg, many byAvays thai:
require close ^A^atching.
From the point where the line separating Canada from the United States
strikes the St. LaAvrence river, up to OsAvego, a distance of over a.hundred miles,
tthe facilities afforded for running goods across the river and landing them ifnseen upon our side are very great, especially among the ** Thousand islands ;"
and it will be impossible to prevent it entirely, or in any considerable degree,
without the employment of numerous inspectors, and the use of convenient
boats ; indeed, these Avoiild be inadequate Avithout resorting to other means of
obtaining information and of detection.
The collectors at Ogdensburg, Cape Vincent, and OsAvego are, and have been,
doing all in their power to prevent the introduction of goods Avitho.ut payment
of duties, and the two first have made some important seizures, a portion of the
proceeds of Avhicli have been, or soon Avill be, paid into the treasury. Ft is to be '
hoped that these Avill serve as a caution to evil-doers.
The act to prevent smuggling, passed the 27tli of June last, makes such provision as itis hoped Avill prevent smuggling across the lakes; but it has been and AA^il
be attempted on the Niagara, Detroit, Huron, and St. Marie's rivers, Avhere
additional force may be required to prevent it. Upon the tAvo last-mentioned
iwers I tliink.it Avill .be necessary to place small propellers or tug-boats, Avhich
can pass up and doAA^n, run into convenient hiding-places, and ferret out the
small craft crossing the river night and day, Avlien not Avatched.
At some places in the British provinces I have information that Avarehouses
have been built near the frontier line, Avhich contain goods undoubtedly placed
there to await a favorable opportunity to be run clandestinely into the United
States. In some instances these Avarehouses are situated upon.small lakes, or
ponds, through Avhicli the line runs. In summer, boats of small tonnage can conA^ey goods from these Avarehouses into the United States, Avhere they are unloaded
into Avagons, and carried into the interior. In the Avinter these lakes or
ponds are frozen over, 'and are crossed by horses and sleighs, AAdiich also pass
into the interior, and scatter the goods among country traders, or take them to
some railroad to be'transported to one of our cities. It is stated that Avarehouses
EEPOET ON THE FINANCES.
141
of this kind are to be found on the Canadian side of the St. Marie's river, the
outlet of lake Superior.
*
Since my tour along the frontier, I have noticed the exhibition of, increased
zeal and earnestness on. the part of those eihployed in the cnstoms service. For
many years past, previous to the incoming of the present administration; there
was very great laxity in the execution of the laws on this northern and northAvestern frontier, and great abuses had groAA^n up in'the custom-houses ; places
were given and held, in some instances, Avithout the least expectation on the part
of the collector or his subordinate that any service .AA^hatever Avotild be required
of the latter, other than that of signing monthly receipts for pay ; and so common was the custom that several of the collectors noAV holding office have found, it
difficult to convince importunate applicants that they could not appoint inspectors
ad libitum, simply in payment of political services, and Avithout requiring them
to perform any duty AvhatcA^^er.
Such ideas, I am glad to believe, have been effectually checked, and every
man employed understands that he has duties to perform, and that negligence
therein Avill not pass unnoticed.
Owing to the delay in appointing consuls to reside at certain points in the
British provinces, and also in the manufacture of presses, seals, and other articles
required to be used in sealing boats, cars, &c., the act^of the 27th June last, to
prcA'-ent smuggling, has not been carried into full effect, but I can see nothing to
prevent the system adopted by this department, under that law, from being earned into effect in part this winter, and fully at the opening of navigation in the
pring^; and I hope from it the most favorable results.
I have the honor to be, sir, your obedient servant,
•
•
N. SARGENT,
Commissioiier of Customs..
Hon.
W M . P . FESSENDEN,
Secretary of the Treasury.
'
'
142
EEPOET ON THE FINANCES.
' SCHED
Statement exhibiting the business transacted at. the districts of the United
wise commercial intercourse, from the first transaction
P R O D U C E AND MA.N^UF.ICTURES.
Districta.'
Period.
Cotton.
Bales.
1
o
3
4
^'
6
7
R
P
10
11
I'?
IS
14
•\
4
.68
t)
10
11
12
IS
14
15
38
37
18
IQ
^0
0|
oo
2S
O.I
0=^
. A^alue.
Rate.
Assessments.
Fer cent.
BelfaHt, Me
Pittsburg, P a :
Do
Delaware Del.
Baltimore, M d . .
AVheeling, A^'a
Beaufort, N. C
N e w Orleans, L a
St. Louis, Mo
Cincinnati, Ohio
Do
Do
Evansville, I n d . . . - ' - .
Madison, Ind
To J u n o 30,
To J u n e 30,
To J u u e 30,
do
do
do
..:
do
do
do...
T o J u n e 30,
T o J u n e 30,
T o J u n e 30,
do
do
1863.
1862.
1863.
9,562
Belfast, Me
P e r t h Amboy N. J
Pliiladelpfiia, P a .
Pittsburg, P a
Delaware, Del
' Baltimore M d . . . .
Georgetown, D . C - .
Alexandria, A^a
AVheeling V a .
Beaufort, N . C
Beaufort, S. C
NeAV Orleans, L a
St. Louis, M o . . .
Louisville, K y
Paducah, ]vy . . -".
Nashville T e n n
Cincinnati, Ohio
Evansville, I n d
New Albany Ind
Madison, I n d
Cairo 111... .
Quincy, 111
A^icksburcr, Miss
Natchez. Miss
§6, 597 78
To J u n e 30, 1864
. . .
do
do..- .
do!
do
do.- .
d o . . - .. - .
do
. . .
do
do
do
do
. . . . do.
.--'..--.do
do
do
do.
do
...do
do
do
do
do...
do
...
do .
3,403
1,191, 700
675
960, 308 50
499 00
3, 403
1, 201, 937
967, 405 28
,
:
4
4
47, 893 02
27 00
48,302 50
312, 615
210
42,159 93
127, 850:}
414
127, 850 75
42, 394i 10, 716, 899 7, 753, 004 00
3, 907
16, 789
23, 423
2, 069,136i i, 178,704 80
8, 303, 008 2, 325, 954 30
12, 006, 695 6, 824, 934 69
^ 4
4
4
12, 571 95
5,214 03
1, 719, 088 65
10, 574 22
328, 651 75 .
447, 407 12
4, 773, 044
370
2, 710, 699 55
222 00
4
4
190, 921 80
14 80
2,558
829', 658
515, 479 80
4
43, 498 48
4, 500 00
4
4 20
•
4
4
4
10, 46o
1
-
o
Total
$382 48
<"
1861.
1862.
1863.
Total to J u n e 30,1864.
Total to J u n e 30.1863.
4
^.
T o t a l t o J u u e 30,1863.
1
o
Pounds.
101, 581
39,139, 275
21,483,509 82
2, 757, 942 80
3,403
1, 201, 937
967,405 28
48, 302 50
104, 984
40, 341, 212
22,450^915 10
2, 806, 245 30 j
143
EEPOET ON THE FINANCES.
,ULE
.
A.
_
•
•
States, under the laws and regulations in relation^Ho the internal and coast,to the SOth of June, 1864, as received at this office.
PR.ODUCE AND MANUFACTURES.
Merchandise paying
ad' valorem.
Tobacco.
Hogsheads.
Pounds,
Rate.
Value.
Assessments.
Value of merchandise shipped.
Total assessments.
Value.
Fees."^^
. 1
1Per hhd.
25
$10, 000 00
^2 00
^50 00
1
$4, 788 22
2, 569, Oil 66
778,182 37
32, 632 19
1, 486, 552 54
5, 623, 075 34
- 5, 400 60
§432 48
$25, 763 70
22 04
270 03
203 25
11,194 43
2, 429, 875 70
25
10,000 00
2 00
50 00
17
15, 226
4,647 00
1, 370, 214 279, 055 00
136,160
54, 575 00
. 377,450 144, 611 95
17
2 00
2 00
• 2 00
2 00
2 00,
1,980 00
2 00
2 00
263
47, 600 00
2 00
18, 223
1, 905, 065 532,508 85
• 3
43,169 78
1, 789 79
100 92
91 062 80
1,816 79
100 92
28,190, 044 75
82, 513 94
130, 866 44
........
39 90
3,008
14,104
811
12, 985, 749 73
2, 273, 358 00
2, 018 40
2, 676 00
615 00
• 2, 530, 830 08
455, 439 45
83, 790 39
16, 397, 879 36
4, 721 93
^
6, 015
25 -763 70
22.04
270 03
203 25
11 194 43
2, 969, 515 50
1, 248, 676 68
1, 401, 889 04
14, 672, 013 19
34 00
18, 778, 520 46
6, 016 00 10,172, 310 29
28, 066 00
8, 892, 665 72
1, 622 00
4,177, 565 64
• 6, 680, 760 52
34 00
24,278,416 66
36 00
2, 255, 080 00
81, 706 94
170, 714 30
526 00
4, 417, 559 46
3, 887, 467 95
913,012 19
JiOO
c
18 45
. 9, 817 84
646 10
221, 358.42
46 98
18 45
"9 817 84
646 10
221, 358 42
46 98
2, 055 42
2, 055 42
75 234 57
62,660 62
44, 449 30
49, 663 33
679, 739 60 2, 398, 862 25
236, 659 19
236, 659 19
347, 948 27
364, 538 49
. 80,197 07
4.36,914 82
470, 099 60
21,070 48
385, 630 39
385, 630 39
547, 232 34 . 738,188 14v
13, 872 76
13,^923 56
893 56
893 56
616 41
• 616 41
123,691 72
167, 716 20
• 58 30
58 10
1,173 69
1,173 69
55.50
55 50
~
25
10, 000 00
18,248
1, 905, 065 542, 508 85
36, 336 00 124, 473, 826 75
50 00
28,190, 644 75
36, 386 00 152, 664, 471 50
2, 779, 892 21 5; 574,171 01
82, 513 94
130", 866 44
2, 862, 406 15 5, 705, 037 45
144
E E P O E T ON T H E
FINANCES.
SCHEDULE A.—Statement exhibiting the business trans
Permit fees collected.
Districts.
No. of
permits.
Belfast, Me
•
Pittsburg, P a
...
Do
Del aware, Del
Baltimore, Md
Wheeling, Va
Beaufort, N . C
New Orleans, L a . St. Louis. Mo
.'•'I
Cincinnati, Ohio..-.
Do
Do...
Evansville, I n d
Madison, I n d
To J u n e 30,1863.
To J u n e 30.1862.
T o J u u e 30,1863.
do
.do.,
.do
.do.
.do.
,
.'do
To J u n e 30,1861.
To J u n e 30,1862.
T o J u n e 30,1863.
.......do
do
11,126 $2,191 60
$285
3,448
639 10
312
479
95 80
50, 081 12, 491 06
4, 968 21
60
. 9 80
11, 039 2, 207 80
1, 268
253 80
76
37, 179 7, 435 90
713
47, 285 9, 457 10 '1,101
7, 398 1, 537 60
699
139 85
25
48
96
75
30
170, 078 41, 878 22
Total to J u n e 30,'63.
Belfast, Me
P e r t h Amboy, N. J
Philadelphia, P a . . .
Pittsburg, P a
Delaware, D e l . . . :
Baltimore, Md
.
Georgetown, D. C .
i^exandria, Va
AVheeling, Va
Beaufort. N . C
Beaufort, S. C ^ . . . .
New Orleans, L a . .
St. Louis, Mo
Louisville, K y
Paducah, K y . ' . . . . ' . .
Nashville, Tonn
Memphis, T e n n
Cincinnati, O h i o . . . .
Evansville, Ind
New Albany, I n d . . .
Madison, l u d
Cairo, 111
Quincy, III
--.
Vicksburg, Miss
Natchez, Miss
Fees.
T o J u n c 30,1664
.---....do
do
do
do
do
do
do.
do
,
do
do..-.
.•
do....
..do....
do....
do..--do.-..
.-.-:-.do....
do.-.do..-.
do....
.......do..-do....
do.-..
.do....
do
$2, 476 85
1, 384 06
95 80
38, 704 76
5, 001 50
270 63
213 05
13, 402 23 $2, 682 09
, 330 76
8,149 65
101, 621 20
3, 354 39
241 02
175, 245^ 90
$2, 476 85
1, 384 06
95 80
38, 704 76
5,001 50
270 63
213 05
16, 084 32
330 76
8,149 65
101, 621 20
3, 354 39
241 02
2, 682 09
36
15,816
2, 062
1, 752
" 9, 223
4
435
9,080
1, 915
1,590
14,709
61, 034
118,645
17,
9,230
3,732
56, 020
7, 434
108
624
5, 452
11, 720
9,621
3, 331
417
350
22, 621
20
45
40
53
87
3, 972
442
317
11,331
12,011
23, 595
2, 305
3, 761
746
10, 667
1, 614
21
124
2, 629
2, 259
807
375
00
10 1, 440 40
46
81 80
60
70 7, 913 55
15
00 16, 843 81
90
528 95
55 36, 035 12
40
180 50
60 3, 668 95
90
84 70
60
•5 00
35
10 25
50 • 1, 233 41
61
25 2,122 05
65
13 45
14
976 01
18
13,163
2, 039
350
252, 887
46
• 87
7, 46775, 758
49, 980
,418,107
248, 670
404, 977
439, 749
509, 896
386, 557
752, 524
15, 623
920
' 751
171, 579
2, 317
4,102
444
45
84
56
40
02
00
92
83
93
50
34
30
67
27
29
69
16
16
01
11
71
99
60
18
13,163
2, 039
350
252, 887
46
87
7, 467
75, 758
49, 980
, 418,107
2, 547 20 251, 217
22, 655 40 '427, 632
439, 749
509, 896
386,557
752, 524
15, 623
920
751
171, 579
2, 317
4,102
444
:
45
84
56
40
02
00
92
83
93
50
54
70
67
27
29
69
16
16
01
11
71
99
60
Total to J u n o 30,'64.
357, 330 103, 791 90 80, 059 82 5, 758, 023 73 25, 202 60 5, 783, 225 33
T o t a l t o June30,'63.
170, 078 41, 878 22
Total.
527, .408
2, 501 24
175, 245 90
5, 933, 269 63
T R E A S U R Y D E P A R T M E N T , OjSicc of Commissioner of Customs, October 6, 1864.
2, 682 09
177, 927 99
5, 961,153 32
145-
EEPOET ON THE FINANCES..
acted at the districts of the United States, ^c.—Continued.
9
E.XPENSES.
•iJ
• Compensation t o —
Incident'l.
, Special
• agents.
w
1
o s
1
0°
Total.
o
s
Aids, &LC.
i
."&•
o
i .
"o
1 '^
$2, 468 00
5,106 00
$2, 809 96
5,319-72
!$34i 96 $2, 809 9C
213 72 5, 319 72
2, 283 37 9,821 94
5 05
5 05
131 46
402 18
I
90 00
818 65
908 65
300 00 1
704 00
162 05 1,166 05
9, 307 69 1,497 26 10, 804 95
12,118 84 1,998 08 14,116 92
3, 447 30
149 45 3, 596 75
9, 82i 94
5 05
402 18
908 65
1,166 05
10, 804 95
14,116 92
3, 596 75
570 72 40, 911 86 7, 469 59 4^, 952 17
48, 952 17
7, 538 57
$270 72
1,276 31
3,129 50
664 40
283 40
1,940 71
3, 412 90
1, 940 71
3, 412 90
5, 564 61 41,782 77 $693 01
42, 385 78
6, 758 89
2, 433 17 11, 557 06
2 50
2 50
ii,557 06
2 50
539 94 82, 371 99
14,403 91
4, 685 00 22, 692 20
5, 779 65
6, 825 67
2,256 00
30,122 99
9, 276 78
16, 833 33 99 745 26
2, 856 25 17, 260 16
1, 833 12 29,110 32
645 15 6, 424 80
2, .162 11 8, 987 78
2, 256 00
6, 085 08 36, 208 07
811 53 10, 088 31
99, 745 26
17, 260 16
29,110 32
6, 424 80
9, 004 31
2, 256 00
36, 208 07
10, 088 31
19,059 05 17, 259 11
2, 365 00
ii io
2 781 00
74 70
3, 545 40
16 25
527 50
86 50
3, 625 40 5,243 16
162 52
15 00
ie 53
85 80
6, 342 65
614 00
8. 868 56
177 52
29,429 90 210, 088 52 45,346 66 284 865 171 619 54
570 72 40, 911 86 7, 469 59 48, 952 17
1
1
• 1
30, 000 62 251, 000 38 52 816 25 3-S-Sft17.S4i 619, 54
1 '
85 so!
6, 342 651
614 00
8, 868 561
177 52!
1385, 484 71
^5,497,740 62
.48, 952 17
128,975 82
334,436 88
N. SARGENT, Commissw
10 F
5,626,716 44
Hi
Statement exhibiting the fees, 8fc., collected under the several laws and regulations in relation to the internal and coastwise, commercial intercourse with the insurrectionary) States, received: at this oficefrom the first transaction to the 5th of December, l%6^,when
this statemc7it was inade up.
.
—
Bales.
]
Ij
1^
13
14
15
16
17
18
19
20
21
22
23
-
Cotton.
PERIOD.
DISTRICT.
2
3
4
5
6
.7
3
9
10
-
'
PRODUCE AND MANUFACTURES.
p.plfocit M P
Philadelphia, P a
Pittsburg, P a
Delaware, Del
Georgetown, D. C
Alexandria, A'^a
Beaufort N C
Beaufort, S. C
New Orleans, La
St. Louis, Mo
Louisville, Ky
Nashville, T e n n
Cincinnati, Ohio
Evansville, Ind
Cairo 111
Quincy, 111
Newbern, N . C
AVashington, N. C
To
To
To
To
To
To
To
To
To
To
To
To
1863.
August
September
October
October
October
September
October
October
October
October
September
October
To October
T o October
To A u g u s t
T o October
To October
T o August
T o October
To October
T o October
16th to 31st
16th to 31st
31
30
31
31
31
30
31
31
31
31
30
31
Pounds,
9, 562
A'-alue.
f 6, 597 78
Tobacco.
Rate.
Assessm'ts.
4 cts. per lb
$382 48
Hhds.
25
A^alue.
$10,000 00
Rate.
Assessments.
$2 per h h d . . Q
50
/
4 cts. per lb
33, 351
15, 331
( 3, 635
31 \
372
8, 730
31
31
31
31
31
31
2,737
31
31
Oct.
Oct.
30, 805
4 035 134i
1, 817. 500 1,171, 071 00
I85i 907i
4, 365, 000
302, 459i
3, 921, 324i 2,019,897 55
499 00
675
525, 286^
.
1,334 04
A^alue of
mdse. shipped.
$7, 463
-47, 084
3, 572, 337
45, 562
1, 838, 630
1,955
-^
15 196 200i-
* Estimated fees not returned.
11, 015 20
30, 432
O
7, 203, 906 88
637, 221 35
1,464, 156
161, 405 37
11, 702, 022
C
54, 293
50 cts. per 1,000 l b s . .
908 75 11,080
$2 per h h d . . 2,160 \ 1, 4^86, 730
4 cts. per lb
*7, 436 30
^^27, 082
6, 075, 702
.-...do
do - .
174, 600 00 13,841
16
31,115
do
- 8 '-"i, ois"20
12. 098 38
do
3,727,120
do.'
156, 852 99
3,415,636
27
00
do
20, 698
524
2,107, 365
$2 per h h d . .
262
4 cts. per lb
21,011 45
2, 821, 861
126, 235
536 056 76 i 15 216
.97
21
15
72
64
58
O
59
78
00
60
36
52
00
00.
16
25
83
48
1,184, 367 29
47. 571. 467 36
o
•Ui
SCHEDULE B.—Statemerit exhihiting, the fees, ^.—Continued.
—
PRODUCE AND MANUFACTURES.
1
2
3
4
Belfast, Me
Philadelphia, P a
Delaware, Del
6 Georgetown, D. C . - - .
7 Alexandria, Va
8 Wheeling, V a . . .
9 Beaufort, N. C
10 Beaufort, S. C
11 New Orleans, L a
12 St. Louis, Mo
13 Louisville, K y
14 Paducah, K y
15 Nashville^ T e n n
16 Cincinnati, Ohio
17 Evansville, I n d
18 Madison, I n d ;
'
19 Cairo, HI
20 Quincy, 111..
21 Newbern, N. C
22 AVashington,. N. C
23 • Corinth, T e n n
Merchandise paying ad valorem
rate.
PERIOD.
DISTRICT. •
To
To
To
To
To
To
To
To
To
To
To
To
1863. August
31
September 30
October
31
October
.31
October
31
September 30
October
31
October
31
October
31
October
31
September 30
October
31
T o October
31
T o October
31
To August
31
T o October
31
T o October
31
T o August
31
T o October
31
To October
31
T o October
31
16th to 31st Oct.
16th to 31st Oct.
PERMIT <FEES COLLECTED.-
Total assessments.
Value.
Fees.
$23, 896 21
8, 624 04
$1,194 82
431 20
$1,194 82
863 68
356, 865 00
. 935 60 ,
17, 843 25
46 78..
i i , 843 25
46 78
3,852 63
.637,221 35
192 63
31, 861 07
i92 63
33,195 11
1, 362, 699
3, 049, 241
C
54, 293
\ 1, 486, 730
497,971
27,816
2,400,784
76, 450
603
968, 805
' 1,162
39, 051
20
80
00
60
20
20
00
75
60
20
6L
20
68,134
152, 462
2, 71474, 336
24,898
1, 390
120,039
3. 822
30
48, 440
58
1, 952
96
09
65
53
56
81
19
54
18
26
13
56
229, 540
152, 462
3, 623
83, 932
227,180
13,505
276,892
3,849
30
69, 975
58
1, 952
No. of permits.
33
09
40
83
56
19
18
54 . •
18
71
13
56
91
17
15, 235
1,149
9, 265
3
186
23, 993
418'
Fines, penalAll other fees Aggregate fees ties, and for- T o t a l receiptH.
feitures "^colcollected.
collected.
lected.
Fees.
$3
3, 047
229
1, 853
40
10
80
00
60
37 20
6,798 76
83 60
4,805
42, 630
83, 220
11, 382
5, 130
5,891
40, 056
11,058
961
8, 526
16, 644
2, 276
*1, 026
1, 178
8,011
2,211
00
00
00
40
00
20
20
60
597
1, 435
429
31
2, 019
60
80
60
80
80
6, 560 00
328 00
328 00
2, 988
7,179
•2,148
159
10, 099
11, 003, 564 19
550,178 21
1,116, 666 97
287,102
57, 402 46
$4 60
506 07
414 70
615 55
9 15
15
341 13
1,254 05
i i 50
10
91 25
61 60
5 65
677 35
$1, 202
4,416
229
20,110
47
37
7, 606
33, 287
82
85
80
95
38
20
94
86
230, 501 48
160,988 09
20. 608 53
87, 463 28
228, 206 56
14,700 89
284,903 48
6,152 39
30 .18
70, 573.31
1,493 93
2, 443 76
37 45
3, 025 15-
3, 998 85 1 1,178, 068 28
* Estimated:
t Including $668 25,. collected in September, and for which no details have been received.
t Including $6,469, collected by AV. G. Brownlow, and returned without details.
$1, 202 82
4 416 85
229 80
120, 779 20
47 38
37 20
7,606 94
33, 2S7 86
:
\
$5, 229 29
14, 895 85
20,125 14
230, 501
166, 217
35, 504
87,463
228,206
t21, 169
284, 903
6,152
30
70, 573
1, 493
2, 443
37
3. 025
48
33
38
28
56
89
48
39
18
31
93
76
45
15
1, 205, 330 67
o
H
O
o.
Ul
SCHEDULE 'B.—Statement exhibiting the fees, Sfc.—Continued.
DISTRICT.
•PERIOD.
Compensation
to aids.
r X
Belfast, M e . Philadelphia, P a . . "
Pittsburg, P a
Delaware, Del
Baltimore, Md
Georgetown, D . C
-•? Alexandria, A-^a
8 AA''heeling, V a
Beaufort N C
1 0 ' Beaufort,' S. C . ] 1^ N e w Orleans, L a . ; . . . ,
,
12 St. Louis, Mo
1 3 Louisville, K y
14 P a d u c a h , K y
15 Nashville, T e n n
16 Cincinnati, O h i o . . .
•]7
Evansville, I n d
Madison, I n d
]8
:...
10 Cairo, 111
^'0 Quincy, 111
21 Newbern, N. C - : . .
2o AVashington, N. C
23
2
3
4
5
fi
EXCESS OF—
EXPENSES.
1863.
T o August
31
T o September 30
T o October
31
T o October
31
T o October • 31
To September 30
T o October
31
To October
31
T o October
31
To October
31
T o September 30
T o October
31
T o October
31
T o October
31
To A u g u s t
31
To October
31
To October
31.
T o August
31
To October
31
T o October
31
T o October
31
16th to 31 st Oct.
16th to 31st-Oct.
Incidental.
Total.
Permit
fees, «fcc.,
refunded.
Deposits.
T o t a l payments.
-
$1,202 82
$8, 917 50
$589 73
$1,202 82
229
20, 779
47
37
3, 476 26
285 55
15,114 19
285 55
15,114 19
285 55
10,171 23
8, 574 75
3,149 00
3, 013 41
2, 203 60
393 36
13,184 04
10, 778 35
3, 542 36
13,184 64
10, 778 35
3, 542 36
668 85
11, 790 84
7, 271 55
166 80
835 65
11, 790 84
7, 468 83
197 28
198 75
61 50
5, 847 49
260 25
383 30
62, 380 40
10, 387 49
78, 998 68
$5, 090 38
$9,507 23
$9, 507 23
20, 779 20
11, 637 93
Net receipts.
Expenses.
Receipts.
835 65
• 17, 085 50
7, 468 83
$5, 294 66
5,847 49
260 25
383 30
5,294 66
21,982 02
84,293 34
O
80
20
38
20
7, 507 25
33, 002 31
217, 316
155, 439
119, 425
228, 206
20,"3.34
267, 817
84
03
30
56
24
98
30
64,725
1,233
2,060
37
3, 025
18
82
68
46
45
15
1, 316 44
1,134, 951 40
•
>
o
Ul
13, 914 07
$1,121, 037 33
N, SARGENT, Commissioner of QustQms.
ScMEJDULfe 0 .
Statement exhibiting transactions in cotton and miscella'neous articles found abando7ied, voluntarily abandoned, a7id captured.
COTTON.
MANNER OF D I S P O S I T I O N .
F O U N D ABANDONED. VOLUNTARILA" ABAN
DONED.
^
Quantity sold.
Period of return.
Quantity released. Quantity on hand.
O
-^
From—
March 12 to October 31,1863
November 1, '63, to J a n u a r y 31, '64
F e b r u a r y 1 to F e b r u a r y 29,T864..
March 1 to March 31, 1864
April 1 to April 30, 1864
2,196
427
188
124
378
858, 792
178, 806
75, 338
51, 221
149, 321
1, 313, 478
903
1, 601, 547
368, 669
43
19, 413
5,011
2,153il
173
4
547
2,176. 768
865i 609
66,077
1,835
234, 549
11,115
3, 483-}
361
171
925
3, 344, 838 16, 055
4,854
4, 637,107
1, 413, 084
141,415
72, 469
383, 870
10, 023
2, 29H
.321
167
792
4,199,
903,
127,
70,
333,
6, 647, 945
13, 594
5, 634, 895
61.2
855
359
634
435
970
1,016
40
2,026-
390, 604
432, 239
14, 056
836, 899
122
176
46,891
76, 990
4
298
1, 835
50, 435
600
^ _rt
o
Period of return.
o a
S «
O !H -3
<
From
Frora
From
From
From
March 12 to October 31, 1863
November 1,1863, to J a n u a r y 31, 1864
F e b r u a r y 1 to F e b r u a r y 29, 1864
March 1 to March 31,1864
April. 1 to April 30,1864
O
1,131, 213 28
621, 301 04
77, 556 35
42, 688 73
211, 973 70
$109, 511 75
37, 936 27
4, 300 08
2, 332 48
16, 687 54
$2,130 52
621 10
77 43
42 66
211 86
3, 084, 733 10
170, 768 12
3, 083 57
$167, 728 62 $20, 986 52
36,154 20
4, 519 40
5, 089 36
636 22
2, 825 36
353 18
13, 404 86
. 202 40
26, 495 32
)18, 849 34 |1, 792, 480 03 $178, 884 52
9, 207 69
530, 964 97
4,125 98
1,137 61
66, 060 65
640 32
36, 494 73
3,179 41
178, 490 03
33, 014 37
2, 604, 490 41
183, 010 50
$19, 526 50 .
1. 897 41
•255 00
21, 678 91
SCHEDULE 0.—Statement exhihiting transactions in cotton and miscellaneous articles, &c.—Continued.
o
t paid for la•ansportation.
MISCELLANEOUS ARTICLES.
:->
Period of return.
If
*o O
S3 ^
ad
O
O ^ t>
s
<
From
From
From
From
March 12 to October 31 1863
. .
November 1 1863 to J a n u a r y 31 1 8 6 4 . . .
F e b r u a r y 1 to F e b r u a r y 29,1864
AprU 1 to April 30 1864
^%^
<^^
$7, 026 48
2 961 32
434 98
360 94
10, 783 72
$544
359
55
•97
29
12
30
30'
1, 056 01
.2
5
d
o ^
P-d
rt a
P<ig
a
d
O
s •
<
P w
d a
•
a
<j
o
p<.
1%
"S
re O
'rt ;:;
ft 53
>
cd _•«
o rt
<i
s«
*$35 64
4 '61
*22 18
35
$31 07
62 78
31 07
-^ ho
1=1 ^
d.a
^ tt
fig
<38
$77
44
6
5
20
39 "
51
40
133 50
ll
d
£
<J
$6, 369 35
2, 553 20
319 92
257 89
9, 500 36
1
!i
ll
•II
o o
d >-•
d
2
<1
• . d
Q
O
O
"^ Custom-house fees.
H-i
i25
o
w
CQ
SCHEDULE C.—Statement of cotton and sugar captured or abandoned, and voluntarily abandoned, received from the insurrectionary
States, received and sold under the direction of U i r a m Barney, agent of the United. States, at New York, i?i j^^'^'suance of
regulations of the Treasury Department, under the act of Congress of March 12, 1863.
0
>
.9
F r o m -whom received.
F r o m w h a t place.
B y w h a t conveyance.
u. 'd
3.
.Q
%-i
, 0
C
o'
'A
rt
P
1863.
May 11
9
22
7
0
TIR 1
1
6
17
19
12
J u l y 30
ii
81
rt
• a
D . G. Barnitz, special a g e n t . .
do
do
S. B . Holabird, q u a r t e r m a s t e r .
...do
do
T . H . Yeatman, special a g e n t .
S. B . Holabird, q u a r t e r m a s t e r .
do
-do
do
do. -".
do.:
E . L . Pierce, special
do
do
do
agent
Cairo, III
24
Railroad
1
do
....do
N e w Orleans, L a . Steamer Geo. P e a b o d y : 412
do
Steamer Matanzas . . . .
50
Memphis, T e n n . . . Railroad
251
N e w Orleans, L a . Steamer United S t a t e s . 522
do
. . . .do
d o . . . . . . . . 25
300
...do.
Steamer Fulton
Steamer Matanzas . . . . . 530
do
480
do
Steamer Patapsco
400
do
Steamer Matanisas
66
Steamer F u l t o n
Beaufort, S. C
$8, 010 91
59 10
128, 026 60
97, 036
139, 468
125, 546
127, 282
8, 718
17
51
65
04
02
or
.d
•.5 s
1
0
C 0
•
1-3
Remarks.
0 >
0 .-
P^
"o
'A
i
i
I
)
$551 43
i
3, 0.52 38
168 75
10, 071 61
4, 808 47
3, 381 96
82 58
2, 099 78
2, 932 80
2, 952 11
3, 880 51
401 45
J, 664 79'
75, 341 76
160,557 37
Sugar captured
abandoned.
o
•3
Cotton voluntarily
abandoned.
Ui
.d
800, 705 43 75,341 76. 10,386 75 31, 002 06
O
H
$7, 518 64
124,974
6, 836
65, 270
161,748
3,299
94, 936
136, 535
122, 594
123, 401
8. 316
02
05
15
90
38
39
71
54
53
57
Abandoned b y W m . Nichols.
o
855, 431 88
N O T E . — T h i s r e t u r n is dated October 31, 1863, a n d is the only return as y e t received from the district of N e w York.
Ul
A m o u n t received from cotton captured
A m o u n t received from cotton voluntarily abandoned .
A m o u n t received from sugar captured
..:
T o t a l amount received.
D e d u c t for expenses
N e t a m o u n t received
" Refunded W . Nichols, A u g . 14, 1863, Secretary's letter A u g . 11, 1863.
Balance
••
RECAPITULATION.
Gross 2?roceea!s.—Cotton
$800, 705 43
75,341 76
Miscellaneous
10, 386 75
Total
886,43394
Expenditures
31,002 06
Net receipts
D e d u c t a m o u n t released
855, 431 88
A u d a m o u n t claimed b y quartermasters' d e p a r t m e n t .
65, 270 15
$3, 960, 780 -29
21,170 47
3, 981, 950 76
490, 849 20
3, 491, 001 56
$248, 280 65
21,678 91
269, 959-^56-
790,161 73
A c t u a l n e t proceeds
1^.
. . . 3 , 221, 042 .00.
N. S A R G E N T , Commissioner of Customs.
152
"
PJCPORT ON THE FINANCES.
•
.
^
-
•
.
•
>
O F F I C E SUPERVISING ARCHITECT,
September 30, 1864.
I have the honor to submit the followmg report of operations during the year
•ending September 30, 1864, upon the various public buildings, (constructed or
in course of construction,) under the direction ofthe Treasury Department, and
committed to the charge of this office.
Several appropriations for new custom-houses, marine hospitals, and courthouses, made prior to the war, remain available, but no new works have been
commenced duringthe past year. • The operations were confined to the continua;.
tion of buildings in course of construction, the alteration of others to suit the
emergencies of the present service, the necessary and unavoidable repairs of
others, and the settlement of accounts and claims by works now completed.
A statement of the expenditures will be found under the proper hea:ds, as also
a statement of the condition of the respective buildings, as far as known to this
office.
•
.
I cannot but reiterate the remarks I made in m j last i-eport relative to the
worthlessness of the corrugated galvanized-iron roofs. A large proportion of the
amount expended for repairs was for repairing these roofs. Several of them
are in such bad condition that they ought to be replaced entirely without delay,
and a heavy item for repairs of them may be expected for the coming year.
Another source of annoyance and expensp has been caused by the utter insufficiency of tlie system of heating (introduced in former years) by hot-air
furnaces. In almost all the buildings heated by these furnaces, the officers (occupying these buildings) were obliged to abandon their use, aud to heat tlieir
rooms by means of cast-iron stoves. The hot-water heating system having
proved eminently successful in the treasury extension building, and in some of
the extremely northern custom-houses, its use has been adopted, for all the new
buildings, or those hi course of construction. It is also proposed to introduce
it gradually into those buildings where the hot-air system had to be abandoned;
and I would recommend that an appropriation be asked for this spe(dal purpose.
An a^Dpropriation of ^50,000 fora ncAv building exclusively for the revenue
service at Portland, Me., was made by the last Congress, but at such a late
date that it will probably be impossible to commence oper.ations this season.
The repairs of the government warehouses and wharves on Staten island
have been nearly completed, and will be completed before the coming winter.
A portion of the revenue depot grounds has been transferred to the light-house
service.
In conformity to the act of Congress approved June 20, 1864, the Chicago
marine h.os^iital projierty was sold to J , F . Joy, president ofthe Michigan Central
Railroad Company, for the sum of ^132,000. Tins sum is considered a fair price
for the property, and sufficient for the purchase of a more eligible site, and the
erection of a more commodious hospital;
'
• On the 1st of October, 1863, the aggregate balance of appropriations not
withdrawn from the treasury, together with the amounts in the hands of disbursing agents, amounted to $1,338,181 59. The appropriations becoming
available during the year amounted to §1,423,879 02, making an available
amount at the control of this office of $2,762,060 61, for the/year ending September 30, 1864. The expenditures during the year amounted to $1,064,436 57,
leaving an aggregate balance on the 30th September, 1864, of $1,697,624 04.
TREASURY EXTENSION.
The work upon this building progressed favorably during the past year-'*
The whole of the west section, the northwest portion of the north section,
and all the attic stories are completed- and occupied or ready for occupa
REPORT ON THE FINANCES.
153
tion. Though a large amount of room was thus added to the buildiug, it is
yet far from being • large enough to aiiord accommodation for all the officers
of the department, and in this connexion, the failure to obtain apartments for
the State Department, and consequent postponement of the continuation of the
north section of the building, is much to be regretted.
In table B will be found a synopsis of the, disbursements made duringthe
year. As will be seen from it, a large amount of work not properly belonging
to the construction of the buildinig was done for the National Note Bureau. I t
was done by order of the PIon..S. P. Chase, for the purpose of facilitating and
expediting the operations of that bureau, and Avith a view that the expenditures
thus made w^ould be refunded to the ^vork of the treasury extension. A large
amount of work is yet done for the above bureau under the order alluded to.
As the necessities which caused the order no longer exist, and as a reduction
of the force employed on the treasury extension is very desirable on account of
the postponement of operations on the north. section, I would respectfully recommend the revocation of the order; also that directions be issued for the refunding of the expenditures.
Another large item of expense is the furnishing of the building; the outlays
under this head amounted to $66,911 53 during the past year. Several attempts
were made to reduce this expenditure, but as yet with, little success.
W-ithin the past year the four large iron vaults (fire and burglar proof) for
the Treasurer of the United States and the Comptroller of the Currency were
completed. Two of them are twenty feet b y ' twelve feet eleven inches by
thirteen feet ten inches, and two eighteen feet seven inches by twelve feet eleven
inches by thirteen feet ten inches. Each vault is provided with a double door, and
each door Avitli two locks of different patents. Their total cost amounted to
$62,981 88. Two of them are located in the entrance story and in the cashier's
room of the Treasurer of the United States, and two immediately over them in
the second story are for the banking-room of the Comptroller of the Currency.
The rear rooms ofthe third story of the old treasury building were improved
by enlarging their window-openings, and by removing and replacing the old
groin ceilings by iron beams and segment-arches; these rooms, formerly very
dark, were thus rendered comfortable, and far more serviceable.
I would again call attention to the recommendations made in my last report relative to the widening of the areas, and the reconstruction of the'Fifteenth street
front, and which as yet have not been acted'upon. They are fully shown by a
large and accurate model of the whole building now exhibited in the entrance
vestibule of the west wing. The widening of the areas, by which alone the
basement and cellar stories of the west and north sections of the building can
be w^ell lighted, I deem a great desideratum. I cannot too urgently recommend
that I be authorized to proceed wdth that work, together with the lowering of
the level ofthe ground in front ofthe north section. ^
The heavy granite balustrade of the south section, and which it was cont;emplated to continue on the other portions of the extension, has been replaced
on the west section by a galvanized iron acroteral ornament, of light and
elegant design. The cornice is thus rendered tight, and those unsightly stains
from percolation through joints, which disfigure the cornice of the south wing
so often, are thereby prevented. It would be advisable to remove the balustrade
of the south wing also, and to replace it by the above finish.
'
REMODELLLXG OF MERCHANTS' EXCHANGE AND CUSTOM-HOUSE AT N E W .YORK.
As stated in my last report, the cost of this work very much exceeded the
amounts originally contemplated for the same. Congress, at its last session,
made an appropriation of $80,000 for the payment and settlement of outstanding bills and claims aga^inst these works. The \vhole of them, except one,
have been settled and paid for, leaving, an available balance of appropriation of
$6,644 80.
154
EEPORT ON THE FINANCES.
BOSTON CUSTOM-HOUSE.
The alterations and improvements in the approaches and steps to this build- •
ing have been completed, and prove to be very satisfactory and convenient to
the public. The whole of this work has been done by Messrs. Blaisdell &
Emerson, at an expenditure within the amount of the appropriation made fpr
that, purpose. The interi.or. of the building has been cleaned and some of the
painting renovated.
* ^.
BUFFALO CUSTOM-HOUSE.
This building, like most of the other custom-houses, was provided, at its
erection, with hot-kir furnaces thought sufficiently powerful to heat it. They
proved entirely inadequate for the purpose the first winter they were used, and
recourse was had to stoves. Complaints and petitions of the officers of the
building for'a better system of heating were repeated almost every year. A
considerable balance of former appropriations for the construction of the building remaining unexpended and available, it was thought advisable to remedy
the evil, and arrangements were made accordingly with Messrs. Irlayward,
.Bartlett & Co. for introducing their hot-water heating apparatus. The cost of
the same will be less than the amount of the available balance of appropriation.
CINCINNATI CUSTOM-HOUSE.
Soon after the approval of the act of Congress appropriating $25,000 for
the alterations of the Cincinnati custom-house, (in March last,) the plans for
the same were perfected and approved, and early in the mouth of. April last
arrangements were made for starting the work.
Its cost will considerably exceed the appropriation which was made in accordance with an estimate prepared in this office, and which was based on the
prices of labor and niaterials of over a year ago. As already stated elsewhere,
prices of building niaterials and labor have since advanced enormously, and'
perhaps nowhere more so than at Cincinnati. Not only was it difficult to procure mechanics, but they also failed to perform tlieir work as efficiently as in
former times in consequence-of a spirit of carelessness and recklessness engendered by the repeated strikes all over the country.
Had it been in my power to visit 'the work oftener than I did, I would have
made .various and considerable savings. I cannot too strongly urge, in this
connexion, that the supervising architect should be disembarrassed as much as '
possible from routine-duties at Washington, (which may be intrusted to an
assistant,) and that he should spend considerable portion of his time in inspecting/works in progress of construction, or in making arrangements for starting
new ones. The annual amount saved by .such a course would be very considerable, while at the same time better work would be obtained. However
careful the selection of superintendents may have been made, these gentlemen,
very frequently lose sight of economy, under the excuse that the government
is rich enough to pay for any work; and very often they lack the requisite
mechanical talent and experience.
This work cannot be'completed in less than two months, and an additional
appropriation of $12,000 will be required to pay for it.
DUBUQUE ( I O W A )
CUSTOM-FIOUSE.
. The work of completmg this building, for which an appropriation of $30,00.0
was made by the last Congress, has been progressing favorably. The roof is ,
ready for the tin covering and the copper gutters, and the interior is ready for'
the plastering as sboii as the roof niay be completed. The work has been well
done, and managed for the interest of the government. The cost of the com
REPORi? ON THE FINANCES.
155
pletion, like the cost of aU the buildings or works for whicli appropriations were
made, based upon estimates made one year ago, will exceed the appropriation.
It is thought the building can be completed in course of the coming winter:
LOUISyiLLE CUSTOM-HOUSE.
.
The alterations of this building, for which an appropriation of $15,000 was
made, have been deferred until next spring. Some temporary rooms are now
being partitioned off in the second story hall for the most.pressing needs ofthe
collector.
MIL-W^AUKIE CUSTOM-HOUSE.
^
This building is in good condition. As in the case of the Buffalo custoin-.
house, and others, the hot-air furnaces furnished or put up at the time of the
erection of the building ^vere abandoned the very first winter of their use, and
the various rooms were ever since heated b\^ stoves.
PORTLAND CUSTOM-HOUSE.
The business of Portland has been increasing so rapidly for several years
past that the accommodations assigned to the revenue, department in the present
custom-house and post office have become utterly insufficient for the. service^
though the above building has been completed but a few years since. In accordance with the directions of the Senate Finance Committee, several plans
were prepared by this office for the erection.of a new building exclusively for
the use of the revenue service. In. preparing these plans, the exigencies of the
case, the views of the collector of the port, and the locality (property of the
United States) on which the building is to be erected, were consulted and considered as much as possible. TThey, together with estimates of cost, were submitted to the committee, and subsequently Congress made an appropriation of
$50,000 for the purpose. I t is^ to be regretted that this sum is entirely inadequate
for the erection of the building contemplated and required. The plans have
since been perfected, and arrangements are now making for beginning with the
work.
PROVIDENCE ( R . I.) CUSTOxM-HOUSE.
The new roof for this building has been completed, and the building is now
in good order. It became iiecessary to relay the flagging around the building,.,
which had much and unevenly settled. Proposals for the work were invited
by advertisements, Avhicli were considered exorbitantly high. However, nolower rates were to be obtained from the Providence mechanics, and I concluded to send the master-mason of the Treasury extension.(with assistance)
to perform the work. The result was an excellent job, and a saving of several
hundred dollars..
PHILADELPHIA CUSTOM-HOUSE..
\
The work of alterations of this building has but shortly since been started/
The progress made so far has.been favorable.
. .
ST. LOUIS CUSTOM-HOUSE.
This building, which was never properly, finished, needs various repairs,, as
well as some alterations which would render it more convenient for the present
service. After due coiisideration and consultation with the collector, it wasthought best, however, to postpone the matter for more favorable times.
156
REPORT ON THE FINANCES.
N E W ORLEANS CUSTOi\l-HOUSE.
This building Avas used for manufacturing gun-carriages .during the time it
was in possession of the rebels. After the surrender of New Orleans to the
Union forces it was used for some time as a prison by the United States milita'ry
authorities, who had sometimes as many as six hundred confined in the finished
rooms. I n March last the building was turned over by the military authorities
to the agents of this department, and since then a good, though temporary, roof
has been put on. The building Also was cleaned of a huge amount of dirt and*
rubbish which had been accumulating for a number of years, and was thus
rendered habitable for some bureaus. . The vast extent of the building, and
the high prices of labor and materials, have .swelled the expenditures for these
temporary improvements to $30,348 37. The large amount of old lumber,
iron work, and machinery which was on hand to no use, and fast ^deteriorating,
was sold for the sum of $12,632 53. It is also proposed to finish the flight of
rooms designated for the use of the United States court of Louisiana in such a
temporary manner that they may be occupied by the court.
I beg leave to especially direct your attention to the deplorable condition of
three marine hospitals, viz., of that at Evansville, (Indiana,) Louisville, (Kentucky,) and San Francisco, (California.) The marine hospital at Evansville is
"well built and in good condition, but is gradHially ha-ving all its ground swept
away by the Ohio river. The encroachments of the river are such, and so
rapid, that protection ought to be afforded without delay, or else the building
itself may be irretrievably lost. The marine hospital at Louisville is so badly
drained, and had been so neglected, that it became necessary to board the
patients in the city hospital, and to close up the building. As there were never
more than seven or eight patients in this hospital, and as the marine hospitals
at Evansville and Cincinnati are so near by, there s'eems to be very little necessity
for a marine hospital at Louisville, and I would respectfully recommend that
Congress be asked for authority to sell the property.
The marine hospital at San Francisco, built at a time when good building
materials could not be obtained at that place, is in such a dilapidated and unsound condition, and so awkwardly situated in consequence-of the lowering of
the surrounding streets by some twenty-five to thirty feet by the city of »San
Francisco, that I consider it bad policy,to expend any large amount of money
for repairs of the same. In fact, I would recommend that the same be taken
doAvn and rebuilt on the properly graded premises, -and that Congress be asked
"for an appropriation of $50,000 for that purpose.
BURLINGTON MARINE HOSPITAL.
I again would call your attention to this building, and recommend that Congress be asked for authority to sell the property. There never was any demand
for a hospital at that point.
. CHICAGO MARINE HOSPITAL.
. In accordance with the act of Congress approved June 20, 1864, the marine
hospital, situate on Michigan avenue, between South Water street and the Chicago river, has been sold to J . F . Joy, esq., president of the Michigan Central
Kailroad Company, for the ^sum of $132,000. The price obtained is considerecl
a fair one, and will be sufficient for the jmrposes of the above act. I have been
inspecting, together with the collector, various' sites for the erection'of a new
hospital, and was able to select a very eligible one. No definite action has,
however, a;s yet, been taken on this subject.. Meanwhile the plans for a new
building are being completed and perfected.
REPORT ON THE FINANCES.
157
BALTIMORE COURT-HOUSE.
The work upon this building has p^rogressed very favorably during the past
year, and it is expected that it will be completed in course of the coming winter. I t is now under roof, and would be finished sooner if it were not for the
difficulties of procuring the granite work for the porches; in fact, the building
would have been completed some time ago if it'had not been for this difficulty
of procuring granite work. It is built of Maryland granite up to the top course
of the cornice; this top course and the portico granite work are, or will be, of
Dix island granite, which differs very little in appearance, and is furnished far
more promptly. The whole of the work is done in superior manner^ A change
of the Fayette street portico steps became necessary in consequence of a change
of grade of Fayette street, made by the city of Baltimore; it is thought, however, that a decided improvement has thus been introduced.
INDIANAPOLIS COURT-HOUSE.
This building remains still without proper approaches and sidewalks, no
appropriation ever having been made for that purpose. I t is otherwise in good
condition except the roof I would recommend an appropriation of $5,000 for
the proper improvement and fiiiish of lot, sidewalks, and approaches.
WINDSOR COURT-HOUSE.
Arrangements haye been made, and are now in progress, for re-covering the
roof of this court-house v/itli slate. The roof was found in such wretched condition that it was thought unadvisable to use merely temporary repairs. The
sheathing for the slate will be laid on top ofthe old corrugated galvanized iron, •
and fastened to the iron trusses. A veiy permanent roof will thus be gained
without exposing the building to any injuries from weather during the time of
the construction. The cost of the work will not exceed the amount of the appropriation made for the purpose.
STATEN ISLAND.
An appropriation of $30,000 was made by the 37th Congress for the repair
of the AA^harves and warehouses of the revenue depot at Staten island, New
York. This property Avas found in a very dilapidated state, and the sum appropriated insufficient to improve the whole of the extensive grounds. In consequence of this, it Avas thought advisable by the Hon. S. P. Chase to cede
a portion o f t h e grounds to the light-house, establishment, who were selecting
suitable sites for the erection of a light-house depot in'the vicinity of New York,
in conformity to the act of Congress approved March 3, 1863, on the condition
of a transfer of $32,000 from the fund for the erection of such depot to the
Treasury Department. This sum, together Avitli the $30,000 appropriated for
the repair of the property, was to be applied to the improvement of the whole,
(including the portion ceded to the light-house establishment,) and more especially to the erection of a sea-Avall and AA^iarves for both branches of the service.
A contract Avas accordingly entered into Avith Messrs. Blaisdell & Emerson for
the repair of the warehouses, the erection of 3; sea-Avall, the filling up and grading of the grounds, the erection of a AAdiarf on cast-iron piers, the erection of a
causcAA^ay to old ice-breaker, and the erection of boat-houses. •
•
The Avork was begun in the fall of 1863, and some of it completed before the.
setting in of the-ensuing winter. It Avas resumed in the early season of the current year, and. is UOAV nearly completed. The contractors had to contend Avith unusual difficulties^ Since the time the contract Avas awarded to them the prices
of labor and'materials advanced to an unprecedented degree, and could only be
procured slowly even at the advanced rates. In sinking the cast-iron piers at;
158
,
REPORT ON THE FINANCES.
a. depth of AA^ater of OA^er thirty feet, they met Avith rocks and a substratum Avhicli
had not been foreseen nor expected. NotAAnthstanding all these difficulties,
.the Avork Avas pushed on vigorously, faithfully, and substantially. The sea-Avail,
it is true, does not present a finished appearance, and a committee of the Lighthouse Board even doubted its stability. The latter, hoAvever, Avas tested during
.one ofthe severest storms ever experienced in that latitude; Avherever the wall
'had been completed, it stood the test perfectly. It Avas impossible (Avith the
limited available means) to erect a more showy sea-Avall of the extent required.
As to durability and stability, I am satisfied that it Avill answer for all the purposes of the service for a long period of time.
' Sundry other improvements haA^e become necessary, and I recommend that
an additional appropriation of $25,000 be asked for.
•
Appended to this report Avill ^e. found a table showing the amounts available
for each Avork on the 30th of September, 1863; the additional appropriations
made and becoming available; the disbursement? made during the year endingSeptember 30, 1864; the balances available September 30, 1864; and the additional appropriations required; also a synopsis of disbursements made on the
Treasury extension.
All of Avliich is respectfully submitted.
I have the honor to be, very respectfully, vour obedient servant,
Y S A I A H ROGERS,
o
Supervisi)!g Architect.
Plon. W. P. FESSENDEN,
Secretary of lhe Treasury.
SCHEDULE A.— Tabular statement of custom-houses, marine hospitals, court-houses, post offices, and tniscellaneous buildings, showing
the aniount available for each work September 30, 1863 : the additional appropriations muideby the SSth Congress, 1st session;
the amount available Septemher 30, 1864; and the disbursements made from September 30, 1863, to September 30, 1864.
CUSTOM-HOUSES.
.Object.
Annual repair of custom-liouses
Annual repair of custom-houses and marine
hospitals
Annual repair and preserA^ation of public buildings
-•
Bangor (Maine) custom-house
Boston (Massachusetts) custom-house
Buffalo (New York) custom-house-..:
Charleston (South Carolina) custom-house . . .
Cleveland (Ohio) custom-house
.
Chicao-o (Illinois) custom-house
Cairo (Illinois) custom-house
Cincinnati (Ohio) custom-house.
Detroit (Micliigan) custom-house
.:
Dubuque (Iowa) custom-house
GeorgetoAvn (District of Columbia) customhouse
KnoxYJlle (Tennessee) custom-house
Louisville (Kentucky) custom-house
Milwaukie (Wiscousiu) cusiom-house
New Orleans (Louisiana) custom-house
Nashville (Tennessee) custom-house
New Haven (Connecticut) custom-house
•Ogdensburg (New York) custom-house
Portsmouih (New Hampshire) custom-house .
Perth Amboy (New .Jersey) custom-house
Philadelphia (Pennsylvania) custom-house . . .
Balances aA^ailable September
30, 1863.
Appropria- Balances availr
tioii.s, 1363,
able September
lBG-1.
30, 1864. •
$36,723 17
$4,221 75
32,501 42
20,000 00
18,985 87
1,014T3
$50,000 00
7,81.7
12,861
23,347
4,289
276
]7,547
50,000
00
00
40
91
60
70
00
25,000 00
1,999 58
983 53
30,000 00
50,000
6,483
135
23,310
00
00
19
40
226
17,183
50,000
5,000
1,951
17,027
60
33
00
00
83
80
Disbursements, Addition'l ap1863, 1864.
propriations
required.
1,334
12,725
37
H,289
50
364
O
H
O
00
81
00
91
00
37
20,000 00
47 75
13,955 73
Remarks.
^ Carried to surplus fund.
H
W
15,000 00
o
20,000 00
Ul
760 79
96,568 19
15,000 00
^108 97
25,790
104,215
1,089
108,858
1,660
20,625
22
69
77
25
79
34
t12,632 53
t50,000 00
760
96,568
15,000
108
8,074
104,215
1,064
108,858
1,660
20,625
50,000
15,000 00
30,343 37
* Adjustment account,
t Sale of old materials.
25 14
tinclusive of appropriation
of $10,000 for vault;
CD
SCHEDULE A.— Tahular statement of custom-houses, marine hospitals, court-houses, hfc.
- Continued.
o
CUSTOM-HOUSES.—Continued.
Balances avail- Appropria- Balances available September tions, 1863, able September
1864.
30, 1864.
30, 1863.
Object.
$50,COO 00
Portland (Maine) custom-house
St. Louis (Missouri) custom-house
Sanduskv TOhio^j custom-house
San Francisco (Cahfornia) custom-house
Toledo rOhio^ custom-house
Wheelinc TVircinia") custom-house
$29,293
1,158
17,410
3,391
465
05
63
14
89
54
"17 44
$50,000 00
11,887 15
1,158'63
17,410 14
3,409 33
309 67
Disbursements, Addition'l appropriations
1863, 1864.
required.
t$17 410 90
|120,000 00
5,000 00
10,000 00
Remarks.
tAdjustment of ficcounts.
^Adiustment.
155 87
o
•
587,139 18
232,758 94
685,637 72
134,260 40
185,000 00
O
MARINE HOSPITALS.
Annual repair of marine hospitals
Burlington (Vermont) marine hospital
Chicag"0 (Illinois) marine hospital
Detroit (Michigan) marine hospital
Evansville (Indiana) marine hospital
Galena (Illinois) .marine hospital
Portland (Maine) marine hospital
Pensacola (Florida) marine hospital
St. Louis (Missouri) marine hospital
$33,117 23
• 6,475 47
l.
8,582
4,665
1,616
926
20,947
25,925
25
98
66
65
04
05
$19,744 92
6,475 47
.
102,256 33
8,582
4.615
1.616
926
20,947
25,925
25
98
66
65
04
05
88,834 02-
'
$13,372 31
50-00
$50,000 00
13,422 31
50,000 00
COURT-HOUSES.
Baltimore court-house
-Baltimore post office
.
Indianapolis court-house .
Key West (Florida) c o u r t - h o u s e . . . , . . . , .
.
$86,185
214
606
40,908
43
89
58
26
$57,672 60
t$22 3.5
628 93
40,908 26
$28,512 83
214 89 . $5, 000 00
5, 000 ,00 t Adjustment.
o
Memphis.(Tennessee) court-house
Madison (Wisconsin) court-house'
Rutland (Vermont) court-house
Raleigh (North Carolina) court-house
Springfield (Illinois) court-hotise
Tallahassee (Florida) court-house
—
t » W^indsor (Vermont) court-house
*^.
•=
.
34,856
49,870
3,953
41,879
53,866
49,915
102
10
75
90.
47
60
90
68
362, 360 56
,'
34,856 10
49,870 75
1,631 55
53,866 60
2,322 35
41,879 47
Carried to stirplus fund.
Carried to surplus fund.
10,000 00
10,000 00
49,915 90
102 68
10,022 35
249,434 79
122,948 12
10,000 00
MISCELLANEOUS.
Burglar-proof vaults, Nevr York .
Fire-proof vaults for depositories .
Treasury extension
Heating treasury building
Furniture for public buildings
Vault for Philadelphia mint
New Mexico public buildings
Vaults, ditto
San Francisco branch mint
Utah penitentiary
Staten Island warehouses, &c
$34,418 38
110,420 64
5,462 33
913
52,148
175
45,000
8,363
29,524
$80,000
30,000
,028,560
12,537
20,000
00
00
06
67
00
12
80
13
00
00
12
10,000 00
286,425 52
1,181,097 73
$6,644
51,248
474,079
15,563
19,581
913
52,148
175
45,000
8,363
80
23
42
44
57
12
80
13
00
00
673,717 51
$73,355
J 3,170
664,901
2,436
418
20
15
28
56
43
O
$50,000 00
10,000 00
O
w
/ w
H-l
39,524 12
25,000 00
793,805 74
85,000 00
o
Ul
RECAPITULATION.
Custom-houses..
Marine hospitals
Court-houses
Miscellaneous. ..
$587,139 18
102,256 33
362,360 56
286,425 52
10,022 35
1,181,097 73
$685,637 72
88,834 02
249,434 79
673,717 51
1,338,181 59
1,423,879 02
1,697,624 04
$232,758 94
$134,260 40 $185,000 00
50,000 00
13,422 31
10,000 00
122,948 12
85,000 00
793,805 74
1,064,436 57
330, 000 00
05-
162
REPORT ON THE FINANCES.
SCHEDULE B .
.
\
Schedule of disbursements made on the treasury extension from September 30,
i m % to September 30, IS6^.
Balance in treasury September 30, 1863.. ;
Balance in hands of disbursing agent September 30, 1863 . . .
Appropriations for refunding amounts paid for furniture, &;c. Appropriations for continuation of north wing, & ; c , , , . . . . . . .
Appropriations for furniture
Amount refunded from War D e p a r t m e n t . . . . . . . . . . . . . . . . . .
Amount received from sale of old materials.
Amount received from Commissioner of Public B u i l d i n g s . . . . .
$110, 420 64
41, 221 56
150, 000 00
750, 000 00
50, 000 00
40, 599. 10'
5, 933 00.
500 00
1, 148, 674 30
Amounts paid for materials and labor:
Granite, marble, and other stone work
. . . . $84, 986 34
Iron and copper w o r k . . . .
*.
96, 194 53
Brick, cement, and sand
/.
7, 396 96
Lumber
37, 059 37
Glass
7, 596 14 .
Plumbing materials
' 3 , 854 08
Gas-pipes and
fixtures
..9, 477 22
Plastering
14, 489' 73
Night-watch.:
...-.,...
5,147 28
Hardware
13, 337 18
Heating apparatus
18, 642 50
Furniture:
31, 131 63
Vaults and vault-locks
^
67, 247 73
Freight and wharfage
7, 125 86
Miscellaneous...,...:.
19,200 11
i
Carpenters
• Brick and stone masons
Iron-workers and plumbers
Riggers
...,..".
Painters and paints
Cabinet m a k e r s . . , .
Labor and teaniing, &c. . . . , . * . . . ,
Contingent pay-roll
.
.
•
—J.
^
$422, 886 66
50, 690 85
18, 640 60
31, 472 12
5, 656 17
20, 896 05
35,.779 90
61, 890 14
16, 988 79
664, 901
9, 693
31, 177
. 442, 902
Error in amount reported available September 30, 1863
Balance^in hands of disbursing agent September 30, 1 8 6 4 . . . .
Balance in treasury September 30, 1864.
2%
60
06
36
1, 148, 674 30
Amounts included above to be refunded, viz:
Furniture and cabinet work
Work for note b u r e a u . . . . . . . , . . . . ' . . , .
'
$1G, 911 53
66, 946 71
83, 858 24 '
REPORT ON THE FINANCES.
.
'
'
•
TREASURY DEPARTMENT,
.
'
163
*
Offiice Light-house Board, Washington City, Oct. 5, 1864.
SIR : I have the honor respectfully to submit a report of the operations and
condition of the light-house establishment for the fiscal year ending 30th June,
1864.
In the first light-house district, embracing the coasts from the northeastern
boundary of Maine to Hampton harbor, New Hampshire, (44 lights,) the various
light-house structures have received careful and intelligent supervision, and
their condition gives assurance of faithful discharge of duty on the part of the
employes.
The stations have been renovated, and such repairs made as opportunity and
the exigencies of the service would allow. Repairs more or less extensive have
been made at the following stations-,, viz : Manheigin, Whitehead, Boon island,
Martinicus, Saddleback, Owl Head, Deer ^Island Thoroughfare, Hendrick's
Head, Negro island, Libby island. Eagle island Point, West 'Quoddy Head,:
^ Moose Peak, Nash's island, Narraguagus, Petit Menan, Mount Desert Rock,
Bear island, Edgemoggin, Pumpkin island, Tenant's harbor, Seguin, Fort
Po^nt, Cape Elizabeth, Isle of Shoals, Portsmouth, and Whale's.Back.
Every station iii the district has been visited by officers or agents of the
board within the year, and all indispensable requisites supplied. Under a system.
of constant supervision, all defects, needs, &c., are at once discovered and
remedied.
.
• .
The following stations yet require attention to bring them to a condition of
the highest efficiency: Portland Head, Cape Elizabeth, Wood island, Goat
island. Boon island, Little. River, Libby island. Mount Desert Rock, and Moose
Peak.
'
•
The light-keepers have been -generally faithful to their 'trust, and in all cases
^ the lights, so far as this board is advised, have given satisfactory aid to navigation.
An appropriation of $20,000 was made at the last session of Congress ''for
additional aids to navigation to facilitate the entrance to Portland, Maine, by
suitably marking Alden's Rock and Bulwark Shoal, or otherwise." After a
careful investigation of the case, it is. the opinion of the board that the proposed
end will be best subserved by increasing the height of the tower at .Portland
Head and placing therein a light of the second order, which will have arange of visibility beyond Bulwark Shoal, and, in conjunction with the present"
lights at Cape Elizabeth, by giving to an entering vessel her exact position enable the master to avoid Alden's Rock. This plan has been adopted and the,
necessary instructions given for its immediate execution.
The buoyage of the district (comprising 29.0 buoys) has been mai.ntiane'd in'
an efficient condition, and the tenders have been usefully employed during tlie.
year. The severity and continuance of storms during the last spring carried
from their stations many of the buoys, but they have been promptly replaced. .•
I The CoastSurvey has, at the request of this office, made examinations of
several localities in this, district for Avliich buoys had been required, and it is expected that the necessary buoys will be placed upon the opening of the next
working season.
.,
The second light-house district embraces the coasts from Hampton harbor,
New Hampshire,, to Gooseberry inlet, Massachusetts, (53 lights.)
Important and needful repairs have been in progress at Cuttyhunk, Cape Ann,
Marblehead and Point Gammon light-houses ; and at the following stations ren-'
ovations, reported as in progress at the date of the last annual-report, have been
completed: Wing's Neck, Edgartown, Narrows, Eastern Point, Long Island
Head, Ipswich, Great Point, Boston, Monomoy, Long Point, Cape Poge,, Chatham,
Sandy Neck, Bishop and Clerks, Plymouth, Palmer's island, and Brant Point.
At Newburyport, in addition to repairing the works constructed for the pro-'
164
REPORT ON THE FINANCES.
tection of the site, it was found necessary, in order to conform to a change of
channel over the bar, to remove the Bug Light to. a new position. The buoya
Kave been shifted so as to conform to the change.
The general state of the various aids to navigation in the district furnishes
Biibstantial evidence of the zeal and fidelity of the officers charged with the service.
The duties of repairing and of supplying deficiencies of illuminating apparatus aud appliances have been performed with commendable assiduity and
intelligence.
The iron beacon on Black Rock (Gloucester harbor) was run into by a vessel
and seriously damaged. I t was promptly repaired and re-established.
The wooden spar-beacon on Hardy's Rock was carried away and destroyed,
by the sea. A new beacon of a similar character has been provided, and will be
placed in position at the first suitable opportunity.
The stone beacon at Great Fawn bar having become injured by exposure to
heavy storms, instructions for its complete repair have been given.
Needful repairs to the fog-signals (bells) at Eastern Point, Cape Ann, and
Race Point have been made. The signal at Cape Ann (whistle sounded by
caloric engine) has been reported as being inefficient from want of power.
Minor repairs are yet required at a few stations, which, completed, will leave
the district in a state of high efficiency.
The engineer reports that not a single case of neglect of the illurninating apparatus has yet reached his knowledge—a fact attesting the thorough instruction
of the keepers.
The several light-vessels of the district (exeept Cross Rip) have remained
almost continuously at their stations, the removals by stress of weather having
been but of a very temporary character. The Cross Rip vessel was driven ashore
at Cape Poge and lost. Her station has been occupied by the relief vessel of
the district until within the past few weeks, when a new vessel becoming available,
was sent to permanently occupy the station. .
' The buoyage and beaconage (^18 buoys) have been well attended to, and
seem to have given general satisfaction.
The duty of inspecting and testing oil and other supplies—the greater portions of which, for the whole establishment, are procured and distributed from
this district—has been faithfully and satisfactorily performed.
The third, light-house district embraces the coasts from Gooseberry Point,
Massachusetts, to Squam inlet. New Jersey, including- Lake Champlain and
Hudson river, {92 lights.)
The various aids to navigation in this district have been zealously cared for,
and a rigid and constant supervision-has shown them to be in a state of great
usefulness.
Upon securing the site at Staten Island as a depot for light-house purposes,
^measures were immediately taken to push forward to completion the buildings
necessary for the reception of stores, supplies,-&c. The storehouse is now well
advanced in construction, and itis proposed to remove thither a large portion of
the icostly iliurainating apparatus now stored at New York, thus saving high
rent, and avoiding much risk of damage from fire, &c,
, The erdbarrassments that have arisen in the prosecution of the work necessary
to complete the arrangements for the transfer of this property froni the revenue
marine .bureau to the Light-house Board have been submitted to the honorable
Secretaiy,.and it is bop ed may receive his early attention.
The workvof repairs at Prineess Bay light-house, in progress at the date pf
the last annual report, has been completed in a s atisfactory manner. The
keeper's dwelling, is very old, and its replacement at a suitable moment by . a
new structure is proposed.
'
.
. The lantern glass at Sandy Hook east beacon having been frequently shattered by the firing of the guns at the neighboring fort, it is proposed to remove.
REPORT ON THE FINANCES.
165
at some future time, the beacon to a position nearer to the point of the Hook,
which it is intended to mark, and which is steadily making to the northward.
Repairs and renovations, more or less extensive, have been made at the following light stations: New London, Robbin's Reef, Sand's Point, Brockway,
Black Rock, Great Captain's island, Norwalk island. Old Field Point, Faulkner's island. North Dumpling, Morgan's Point, Gull island. Plum island,
Horton's Point, Saybrook, Watch Hill, Point Judith, Prudence island, Bristol
ferry, Nayat Point, Dutch island, Gardiner's island, and Eaton's Neck. Other
repairs, &c., will be made as time and opportunity offer, and will be duly reported.
Extensive renovations at Warwick, Sand's Point, and Nayat Point lightstations are indispensably necessary, and special appropriations to meet the
expense are asked of Congress.
The special appropriation for beacons at Connimieut Point and Bullock's
Point, in Providence river, having been found insufficient for the erection of
suitable structures, an estimate is submitted of additional funds required.
Extensive renovations are found to be required at Split Rock light-house, in
Lake Champlain, and a special estimate of funds necessary to ineet the expense
of putting it in good condition is submitted.
The light-vessels have proved of great service, and have been maintained
constantly at their stations during the year, none having gone adrift, and no
accident or damage having occurred to any.
The Stratford Point light-vessel, for the rebuilding of which a special appropriation was, at the last session of Congress, asked but not granted, has undergone extensive and costly repairs from the general appropriation fund, and was,
in May last, replaced upon her station. She is now in an efficient condition.
The Succonneset Shoal light-vessel having been judged to be ,in need of
repairs, was taken into New London, and an examination showed that immediate and extensive overhauling was required. This was authorized and is now
nnder way.
A fog-bell at Stratford Point, for which a special appropriation was made by
Congress, has been erected, and is now in useful operation. The signal consists
of a bell, worked by clock-work machinery.
.
The buoyage of the district (396 buoys) has been creditably performed.
I t is scattered over a considerable area, and requires unremitting vigilance; yet
every requirement of navigation in this respect has been fully met, so far as
this board is advised.
The bell-boat wdiich had been repaired with the intention of replacing it at
Shagwong reef has not been so placed, the experience of this board tending to
discourage any attempt at using such vessels, especially in high latitudes,
where the driving spray in winter soon aggregates into such a m-ass of ice as to
insure the fbundefing of the boat.The day-beacons in Bridgeport harbor need some repairs, which have been
authorized and are now iivprogress. Saybrook beacon is also in need of some
minor repairs, which wilTbe attended to next summer.
The other beacons and spindles are in good order.
The. two, tenders ofthe district h a . e been constantly and usefully employed^
> The fourth light-house district embraces the coasts from Squam inlet. New
Jersey, to Metomkin inlet, Virginia, including Delaware bay and tributaries-,
(18 lights.)
The aids to navigation within its limits have been kept in an,efficient condition, with but few casualties or unusual expenses.
^
Congress having at its last' session appropriated $17,500 for rebuilding t h e '
beacon-light at Cape Henlopen, the old site being unsuitable by reason of the
beach at that place having made o.ut some 400 yards since 1842, vigorous meas^
ures to complete' the work at the earliest practicable day have been taken, and
•it'is now making good progress.
166
REPORT ON THE FINANCES.
. Considerable apprehension was experienced in consequence of the reported
encroachment of the sea at Absecum, which it was stated would, in a shoi:t
.time, imperil the existence of the light-house structure at that point. The
alarm seemed to be w^ell grounded .but it was, and is, the settled conviction of
the board that the encroachment had, from natural causes, reached its extreme
limit, and that henceforth the water' would recede. To determine this point a
series of tests was inaugurated, surveys and measurements being made every
two weeks,..and thus far they have confirmed the previous conviction of the
board as to the cessation of encroachment. .
. The necessity of works of protection to the light-house sites at Cohansey,
which is in danger from the steady encroachment of the w^ater, and for which a
special estimate was submitted at the last session of Congress, still continues,
and an item to cover the expense is again submitted.
' The Five Fathom Bank. light-vessel, which occupies a position of great
exposure off Cape May, was by stress of weather, in April last, driven from her
moorings. She was taken to Wilmington, and after having new chain and
anchor provided, was returned to her post.
Thei buoyage of the district (91. buoys) has received. careful attention, and
has given general satisfaction.
The fifth light-house district embraces the coasts from Metomkin inlet, Virginia, to New River inlet, North Carolina, including Chesapeake bay and tributaries, Albemarle and Pamplico sounds, {65 lights.)
In those portions of the district which have been brought permanently within
the control of the government, the lights and other aids to navigation have been
maintained in an efficient condition.
'
'
The remainder of the district is at present not in a condition to receive th.e
attention of the board. .
,
:
The fine first-order light-ho.use at Cape Charles, which had progressed at the
breaking out of the rebellion to a height of 80 feet, has been completed in a substantial manner, fitted with a first-order lens apparatus of the most approved
pattern, and a light exhibited therefrom on the evening of the 7tli ultimo.
Owing to the liability of this important light to an attack from the enemy, a
competent military guard for its protection has been asked for. Congress "at its
late session made an a.ppropriation of $20,000 for completing the work, but in
consequence of the unprecedented rise in the price of labor and materials of all
kinds, it was found that the expense overran the amount. An appropriation to
cover the deficiency is submitted.
. Repairs and renovations more or less extensive have been made at the following stations: Hog island, Blakiston's island, Piney Point, Pool's island,
and North Point. Upon the last four, new lanterns have been placed.
'The light-house at Sharp's island, in Chesapeake bay, is in imminent danger
of being destroyed by the washing away ofthe bank on which it stands. The
district engineer is of opinion that it cannot possibly remain during the coming
winter. Pie has therefore made arrangements to haye a temporary light shown*
on the destruction of the light-house. An estimate ofthe amount necessary to
meet the expense of erecting a new structure, in a secure position, is submitted.
The light-houses at CJlay island, Fog Point, Watt's island, Tuckey Point,
Fishing Battery, and Havre-de-Grace, being at present fitted with lanterns of an
old and exceedingly defective character, the interests of commerce demand that
steps be taken to remedy the evil. An estimate to cover the cost of furnishing
new lanterns of proper plan is submitted.
The fine cut-stone tower at Cape Henry (built in 1791, and yet in excellent
order) is liable to injury from fire, in consequence of having an old-fashioned
wooden stairway, greatly decayed and insecure. It is deemed advisable to
provide a cast-iron .'spiral stairway for this tower, and an estimate to cover the
cost is submitted.
.'
REPORT ON THE FINANCES.
167
' The light-house at Wade's Point, whose destruction for the second time was
alluded to in the last annual report, has not been re-established, the danger of a
recurrence of injury from the rebels not yet ha^'ing b'een entirely removed. The
interests of commerce at this time will not materially suffer from its not being,
lighted.
. '
At the date of the last annual report, a temporary light-vessel marked Brant
Islan^d shoal. Since then a screw-pile light-house has been erected on the point
'ofthe shoal, and lighted, and the vessel removed to Newbern, where in March
last she was sunk by order'of the military authorities, as an obstruction to
rebel naval movements in Neuse or Trent river.
The light-stations at Cape Hatteras and- Cape Lookout being fitted with
wooden steps, and liable from that cause to accidents from fire, estimates for
proper stairways.of cast iron are submitted.'
The absence of any special pressing necessity for re-establishing at this time
the lights at Body's island, Pamplico Point, and Bogue Banks has induced the
board juo abstain from any action in the premises.
'The light-vessel service of the district has been carefully attended to.
Two of the light-vessels which were mentioned in the last annual report as
being detainecl in New Bedford, under the lien law of the State, for debts due by
the contractor, have been placed upon the stations on Upper and Lower Cedar
Points in the Potomac rive;r, for which they were originally designed. A competent guard for their protection has been detailed from the army.
Extensive repairs have been made to the Willoughby spit light-vessel.
The light-vessel which formerly marked the Tail of the Horse Shoe being,
by the re-exhibition of Cape Henry light-house, rendered unnecessary, was
placed to mark an obstruction in Elizabeth river, upon the recommendation of
the military authorities.
' Upon application of the War Department, in May last, a light-vesseL was
placed to mark a spit off the entrance to York river, ^Virginia, where she remained until August 2, at. which time, her services being no longer desired as a
means of facilitating the movements of army transports, she was removed. She
has since been placed on Wolf Trap shoal.
The light-vessel formerly marking Royal shoals. North Carolina, was removed by the rebels in 1861, and sunk as part of the barricade in Neuse river;,
but after the capture of Newbern by the United States forces, she (with two
others) was raised. She was subsequently brought to Baltimore, thoroughly
repaired, and is now employed as a relief vessel for the district.
The light-vessel on Frying-Pan shoals. North Carolina, was driven from her
station during a severe storm and put into Port Royal, South Carolina. Her
services being indispensable elsewhere, she has not been returned to her station, .
but the board hopes soon to be able to replace on the Frying-Pan shoals a new
vessel now building under contract.
I n May, 1864, a raiding party of the enemy crossed the Potomac and. ^effectually destroyed the lantern at Blakiston's Island light-house, besides committing
other depredations at the station. The necessary repairs, including the furnishing of a new lantern, are in progress.
Upon the movement of the army of the Potomac to the south side of James
river, necessitating the use of that highway as amediurn for transporting stores
and supplies, the lights at Point of Shoals, White shoals, and Deep Water
shoals, were re-established, and have been, up to this time, continued in operation. Their permanency will depend upon their protection from the enemy.
The excavation of iron ore at Lazaretto Point, near Baltimore, has been continued during the year, as weather and other circumstances would permit, and
about 700 tons have been obtained and sold, the net amount accruing therefrom, $1,042, having been paid into the treasury of the United States. The
168
REPORT ON THE FINANCES.
general appearance ofthe place of excavation gives assurance of a mucli larger
yield as the work progresses.
The advantages expected to arise from the storehouse and wharf belonging
to the light-house establishment at that place have not been enjoyed to the
full extent anticipated, for the reason that the greater part of the storehousehas been appropriated by the military authorities for storing ordnance materials.
The buoy service of the district (548 buoys) has been satisfactorily per-,
formed, though under great embarrassment from scarcity and high prices of"
labor and materials.
The rebels having, in July, destroyed a part of the railroad bridges over
Bush and Gunpowder rivers, gunboats have been stationed as a guard against
a recurrence of the damage. To facilitate the movements of these vessels, thV
channels have been suitably marked by buoys.
In the sixth light-house district, embracing the coasts from New River inlet.
North Carolina, to Cape Canaveral light-house, Florida, inclusive, (36 lights,),
the limited amount pf territory recovered to the authority of the United States
has, as reported last year, resulted in but few measures for restoring lights and
other aids to navigation.
The new lights established to.facilitate entrance into Port Royal harbor have
proved of immense benefit to the large commerce seeking that port. The vessel at Fishing Rip, a part of the system of ranges for this entrance, was furnished the board by the Navy Department, but was found to be too old and
unseaworthy to contribute as effective service as was desired. She was accordingly removed and converted into a hulk for storing light-house materials and
supplies, and the light-vessel formerly marking Frying-Pan shoals. North
Carolina, which had been driven into Port Royal by stress of weather, was stationed at Martin's Industry, in place of the vessel formerly there, and which
was deemed to be too small for so exposed a position, while the latter vessel
(Martin's Industry)'has been placed on Fishing Rip. This exchange has been
found to be of great benefit to the service.
The Rattlesnake Shoal light-vessel, off Charleston, was, during a Severe
storm, driven from her station, with loss of moorings. She was supplied with
new chains and anchors, and replaced at her post. .
On the inauguration of the military movement into Florida, by way of St.
John's river, in February last, the general commanding rej^resented to the
board the absolute necessity of suitably marking the changeable and narrow
channel of that river. Prompt measures were taken to comply with th)3 request of the military authorities, and as soon as possible the necessary buoys
were placed in position, and the lights exhibited from the old tower at the
mouth of the St. John's.
Steps have been taken, also, upon the recommendation of the military authorities, to re-establish the light formerly in operation at Amelia island ; the
necessary repairs and renovations were.made, and its re-exhibition at an early
day is confidently looked for.
The buoyage ofthe district, (272 buoys,) so far as practicable, has received
careful attention, the following • localities having been properly marked:
Charleston bar, St. Helena sound. Port Royal, Tybee bar, Calibogue sound,
and Nassau sound.
.
The seventh light-house district embraces the coast of Florida, from St.
Augustine to Egmont key, (12 lights and 79 buoys.)
The lights^and other aids to navigation, so far as. they are under the control
of the board, have been kept in useful operation, and it is hoped that the recent
successes of -the United States forces in the Gulf will have the effect to bring
within the range of restoration other lights and buoys.
When it becomes advisable to do so, the board will re-establish these aids as
rapidly as safety, time, and other circumstances will permit.
REPORT ON THE FINANCES.
169
I n the eighth arid ninth light-house districts, embracing the coasts from
Egmont key to Rio Grande, Texas, (50 light-stations,) the various aids to navigation, so far as they have been recovered to the custody of the United States,
have been carefully attended, and their condition, under the peculiar circumstances of the case, is highly satisfactory.
' ,•
Upon the occupation of the southern portion of Texas by the United States
forces, application was made by the military authorities for the re-establishment .
of the lights at Point Isabel, Ship shoal, Point de Fer, Timballier, Aransas
Pass, and Padre island. Measures were promptly inaugurated to ascertain the
condition and necessities of these stations, and suitable illuminating apparatus
has been sent out to be put in position when the requisite repairs shall havie
been completed.
The investigation on this occasion developed the following state of facts :
The light-house on Southwest reef was found 'to have sustained much
damage from the rebels.
At Matagorda the foundation has been in a great measure blown out and the
tow^er partially thrown down. The keeper's dwelling is gone.
Matagorda Swash light-house has been entirely destroyed.
Padre Island light-house has been entirely destroyed.
Saluria light-house has been partly destroyed.
The re-establishment of the light at Barrataria (discontinued in 1859) having
become a measure of considerable importance to the army and navy, by reason
of the occupation of Fort Livingstone, and the consequent frequent intercourse
between that point and other stations on the coast, was authorized. This light
is, moreover, a convenient point of departure for the numerous transports, &c.,
going westward by the inside passage at Ship shoal.
Upon the capture by the United States forces of the approaches to Mobile
bay, immediate steps were taken to re-establish such-lights in that vicinity as
might be assured of permanent security. The necessary examinations have
been made with a view to determine the extent of repairs required, and the
lights will be re-exhibited whenever it is deemed advisable..
The tower at Mobile Point, standing in close proximity to Fort Morgan, was
completely riddled by heavy shot during the bombardment of that work.
It ^
will eventually have to be entirely rebuilt. A temporary light of a small class
has been established upon the highest point of the southwest bastion.
« The magnificent tower at Sand island was blown up by the enemy early in
the commenceinent. of the rebellion. It will have to be entirely rebuilt. Meanwhile steps have been taken to establish temporarily a fourth-o'rder light at
this point.
'
.
The bell-boat formerly stationed to mark the entrance to Pass a' I'Outre,
and which had been removed from its station, has been recovered and taken to
New Orleans. •
The bell-boat which marked Mobile bay entrance was found partially buried
in the sand on Dauphin island. Instructions for its recovery have been given.
The day-beacons at Pass a TOutre were, during a very severe storm, destroyed, but measures were adopted to replace- them by approved wooden
structures.
'
'
:
•
The two tenders of the district have been constantly and usefully employed
in attending buoys and in transporting workmen and materials for the repair
and re-establishment of lights, &c. They have received considerable renovation during the year.
On the 19th of July last the tender Martha, while'engaged in the performance of her duties, w^as captured in Chandeleur sound by a party of rebels.
After stripping the vessel of fixtures, rigging, furniture, and cargo, she was
burnt, and her master and crew taken prisoners. The master subsequently
escaped and returned to New Orleans.
170
REPORT.ON THE FINANCES.
,The buoyage of the district (124 buoys, &;c.) has received as much attention as the difficulties of the case would j)ermit.
^
u . The tenth light-house district embraces all lights, &c., on Lakes Erie and
Ontario, and. St. Lawrence and Niagara rivers, (33 light-stations.) ;:,
The several aids to navigation are generally in good order, but few extensive
repairs having been found necessary. The inspector states that no reports unfavorable either to the lights or keepers liave been brought to his notice, and
that, so far as known, general satisfaction has been given to navigators and others
interested in commerce.
On the night of the 1st of January last the light-house at Green island.
Lake Erie, was destroyed by fire. Measures were taken to provide temporary
expedients for the exhibition of the light during the season of navigation, and
an estimate of funds required for the erection of a new structure is submitted.
Various and extensive repairs and renovations having been found to be necessary at Galloo Island and Turtle Island light-stations, special estimates of appropriations required to cover the expense of these works are submitted.
The light at Port Clinton, which was discontinued in 1859, having been
represented to be necessary to the commerce of the lakes, the question was investigated, and the result was such as to warrant the board in recommending to
the honorable Secretary of the Treasury the re-establishment of the light. The
necessary authority, having been given by the department, the light was reexhibited August 1, 1864.
The buoyage of the district (72 buoys) has received careful attention, and
these aids to navigation have been maintained in an efficient condition with less
than the usual"number of casualties.
Representations having been received to the effect that the channel formerly
used in Sandusky bay had again become practicable, and that the old ranges
which had been discontinued on account of uselessness should be re-established
to facilitate the commerce of the locality, the necessary surveys to verify the
report were ordered and made, and resulted in its confirmation. The work of ^
re-establishing these ranges will be commenced as.soon as practicable, plans and
estimates for permanent works being now in course of preparation. Meanwhile
a temporary range has been established.
The eleventh light-house district einbraces Lakes St. Clair, Huron, Michigan,
and Superior, and Green bay and tributaries, (48 lights.)
' The aids to navigation within its limits have been carefully attended, and
many important works of renovation have been completed during the year, or
are now in progress.
Under authority of the department, the light at Round island, (river Ste.
Marie, above the Sault,) discontinued in 1859, has been re-established, and the
light Avill be re-exhibited in a few days.
In consequence of a reported difficulty in distinguishing the' small light at
St. Joseph's from other lights in .the vicinity, the color of- the light has been
changed from white to red, which it is hoped Will effectually remove the cause
of complaint.
, The light-house at La Pointe was found to be in danger in consequence of
the loose sand on which it is built having been by the action of the wind removed from around the foundation timbers. Stone piers sunk in the sand, and
supporting cast-iron columns, have been erected, and on these the building has
been placed. Should experience prove .that the movement of the sand is not
arrested, the surface of the ground will be coated with gravel.
The work upon the structures at Kenosha, Racine, and Milwaukie, for which
special appropriations were made, has. not satisfactorily progressed during the
year. Notwithstanding every effort on the part of this board, it has been found
impossible to secure from the contractors the necessary deliveries of timber, as
agreed upon; and after exhausting.every means to induce a performance of tlieir
REPORT ON THE FINANCES.
171
obligations, the board has felt itself called upon to order its engineer to declare
the contracts forfeited for non-fulfilment, and to procure the requisite materiEds
in open market. A scarcity of lumber has prevented, up to this time, any large
quantity of timber.being obtained. The purchases will be continued, as opportunity offers, du.ring the autumn and winter, and it is hoped that a sufficient
amount will have been collected during that time to warrant the commencement
of framing in. the spring. A considerable portion of the stone and iron work
has been procured, and is now ready for use.
The fog-signal authorized by Congress for Port du Morts has been completed
and put in operation. The signal consists of a trumpet blown by means of a
caloric engine..
Renovations, more or less extensive, have been made at Fort Gratiot, Cheboygan, Tail Point, and Raspberry Island light-stations.
Much yet remains to be done to bring the various aids to navigation in this
district up to a condition of the fullest efficiency, but no. efforts will be omitted
to push forward all works of indispensable necessity as time and means permit.
Extensive repairs are required at Copper Harbor, Eagle Harbor, Grand
Island, Marquette, Ontonagon, and Windmill light-stations, for most of which
works special appropriations are recommended.
The buoyage of the district (37 buoys) has been maintained in a satisfactory
condition, but it has been found that many of the buoys have been dragged
from their stations by passing tow-boats, an evil which seems to demand the'
interference of the law officers of the government.
• The twelfth light-house district comprises the entire Pacific coast of the
United States, (18 lights.) •
The light-house structures in this district were mainly erected or largely re^
built, under the direction of this board, and the benefits of original construction upon scientific ,principles are strongly manifested in the small amount of
repairs they require annually.
The temporary light at Ediz Hook is yet continued. -Difficulties have arisen
to delay the construction of the permanent work authorized for this place.
During the last spring a remarkable freshet destroyed the settlement of Port
Angelos, and so complete was the destruction of the. town that for.a time it
was believed that sonne other place would, be selected as a port of entry, wliich
would have lessened the necessity for the light. Owing to the advance in the
price of labor and materials, the expense of the permanent work will overrun
the appropriation, but the completion of the structure has been ^ordered, and the
excess wiih be defrayed out of the general appropriation fund.
• During a severe storm in October, 1863, the foundation of the light-house at
Umpqua river was washed away to such an extent as to cause serious apprehension that the structure would be destroyed on the recurrence of a storm.
The^lens was accordingly taken down and removed. While the.workmen Avere
engaged in taking down the lantern, preparatory to removing it, the tower began
to exhibit symptoms of tottering, and soon afterwards fell. • The board is of
opinion that the interests of commerce will be best subserved by establishing a
new light upon Cape Arago, instead of re-erecting at Umpqua, and a special
estimate to cover the cost is submitted.
The work of removing the light at Fort Point to a position over the stair. way of the fort, Avhich was in progress at the date of the last annual report,
has been satisfactorily completed and the new light exhibited.
A suitable building, to accommodate the buoys and appliances stored at Mare
island has beeri erected, and great benefit is anticipated from the increased protection to this species of property.
New iron buoys having been found to be required for service on this coast,
it was deemed advisable, in view of the enormous expense of freight from the-
172
REPORT ON THE FINANCES.
Atlantic seaboard, to have them constructed at San Francisco. A contract for
their manufacture, on highly advantageous terms, has been concluded.
The general condition of the various aids to navigation is very satisfactory.
On application of this board, an appropriation was made at the last session
of Congress for providing additional, light-vessels for general service. Upon
opening the bids obtained in response to the public advertisement, it was found
that the prices were such as to admit of the construction and equipment of but
three, vessels, (two of 1st class and one of 2d class,), within the amount appropriated ($150,000.) Contracts for such vessels were accordingly entered into,
and the AVork is making good progress. It is proposed to place one of these
vessels at Frying-Pan shoals, in .place of the boat transferred from that station
to Martin's Industry.
Under the circumstances of unprecedented advance in prices of all materials
and labor and the great scarcity of Avorkmen, the board feels that it has reason
to congratulate itself on having accomplished so much as has been done duringthe year. It avails itself of this occasion to acknowledge valuable assistanca
and facilities received from the War and Navy Departments and the Coast
Survey.
•
^^
The necessity for seeking for an economical and abundant illuminating material for the lights under its charge Avas pressed upon the attention of the board
at its first establishment by the rapidly increasing price, of sperm oil and the
progressive increase of lights required to meet the demands of a constantly developing commerce. These lights UOAV amount inthe aggregate to about 500.
Accounts having been received of the introduction of colza or rape-seed oil
into the light-houses of France with favorable results, measures were taken to
import some of the oil for experiment and a quantity of the seed for distribution. Both the imported oil and that of home production have been used in
some of our light-houses, and there "is.good reason to expect that, when circumstances shall admit of its more extensiA^e cultiA^ation, and experience shall perfect its purification, some reliance may be placed on this source of supply. One
thousand gallons Avere purchased in May, 1864.
Careful experiments have been made and are still in course of prosecution
with lard-oil. The results so far have been very favorable, both as to illuminating power and fluidity at low temperature, and the board has strong reason to
expect that it may ere long look to this material for an economical and unfailing supply. •
In the last annual report some statement was made of the relative cost of
these illuminating materials Avhich will apply substantially at this time.
Fifteen thousand gallons of lard-oil Avere purchased in April and distributed
for use during the Avinter.
Since the last annual report the board has been called upon to lament the
loss of one of. its original and most useful members, in the death, on the 22d
of April, of Major General Joseph G. Totten. A member of the special board
to inquire into the condition of the light-house establishment, and then of the
present board, he took an important part in all their duties, and the engineering'
operations of the establishment bear testimony to his professional industry) and
especially is the splendid light-house on Minot's ledge a monument of his engineering skill.
,
I am, very respectfully,
W. B. S H U B R I C K ,
"^
Rear-Admiral, Chairman Light-house Board. '
.•. Hon.
W.
P. FESSENDEN,
Secretary of the Treasury.
'
•
• . ,
REPORT ON THE FINANCES.
WASHINGTON C I T Y , October 22,
173
1864.
GENTLEMEN : I have expended a considerable portion of my vacation in the
further investigation of the subject of the materials used for light-house illumination, and in studying the phenomena of sound in their relation to fog-signals.
The previous investigations in regard to the properties of lard-oil clearly
indicated that this material oculd be advantageously substituted for sperm oil
in the Fresnel apparatus and in the Franklin lamps, in which the combustion is
carried on at a high temperature, A\4iile, from its greater specific gravity, less
fluidity and less ascentional power at loAver temperatures, it Avould not be as
applicable to smaller lamps, in Avhich the oil is supplied at a lower temperature,
and in a considerable degree by what is called capillarity.
'
These conclusions have been frilly borne out by experiments on a larger scale
during the past year. The lard-oil has been found to succeed in the coldest
weather, and to be capable of yielding more light Avith the same lamp than sperm.
oil, and Avith not more than a corresponding amount of consumption.
It is true that a number^of complaints have been made against lard-oil by
light-house keepers, but these complaints have in every case been found similar
to those Avhich have been made from year to year by incompetent keepers against
the sperm oil, Avith which they were previously furnished. The difficulties complained of have arisen from carelessness or ignorance in the management of the
lamps.This remark does not apply to the complaints of the keepers of light-vessels,
since the lard-oil, as was shoAvn by my experiments, is not AA^CII adapted to
burning in lamps ofthe kind AA^MCII are employed on board these vessels, and
I regret that, contrary to my oral directions, this kind of oil should have been
supplied for use in this branch of the light-house seiwice.
My attention has, during the last month, been especially devoted to the lamps
and the material for the use of light-vessels, and I think the results of the investigation thus far bid fair to introduce improvements of some importance.
Though petroleum oil cannot be used in the Fresnel or Franklin lamps, or
any of the larger lamps, yet I think it may be employed Avith advantage in
those of smaller, size, and particularly in those on light-ships. I have obtained
a fountain larnp Avith a circular wick, Avhich burns petroleum in great perfection,
and which, I think, can be adapted to the lamps used Avith the reflectors on board
light-vessels.
I have also made some experiments on the different kinds of wick to be used
with lard-oil, and in this case, as in others, have endeavored to introduce scientific methods in the .improvement of the materials and operations of the lighthouse service, instead of the loose empirical modes which are frequently employed for arriving at practical results.
The experiments on sound, which h^ave been commenced, are not in a condition to warrant an account of them- at this time. I may mention that a committee of the British Association has been charged with the investigation of the
subject of fog-signals, and that it might be well to confer with this committee
on the subject.. It is a question of some importance to ascertain w^hether the
steam-whistle, actuated by atmospheric air, cannot advantageously be substituted for the trumpet, and whether there is a preference in the different notes
of a sounding apparatus as to the penetration of the air when filled with fog.
I am sorry to learn that the small appropriation asked from Congress for
defraying the expenses of experiments Avas not granted. The committee of
Congress to which the^ subject was referred were probably unacquainted with
the fact that the result of the experiments on oils have saved the government,
in the purchase of light-house materials at least forty thousand dollars, and
that the continuance of investigations of this kind will always tend, not only
to lessen the cost, but also to increase the efficiency of the light-tiouse service.
174
, REPORT ON THE FINANCES..
Although the members of the light-house board are Avilling to give their services
gratuitously, they cannot be expected to defray the cost of the investigations.
. Respectfully submitted.
.
J O S E P H HENRY,
Chairr)ian of Committee on Dxperiments.
The
LIGHT-HOUSE BOARD.
U N I T E D S T A T E S COAST SURVEY STATION,
'/ Near Danbury, Connecticut, September 30, 1864.
SIR : I n conformity with the regulations for the Coast Survey, I have the'
honor to submit my estimates for the fiscal year 1865-'66, and Avould respectfully request that, if approved, they may be included Avitli your estimates for
• appropriations.
A brief statement ofthe progress made during the year Avill.be appended, showing the adaptation of the suiwey in all parts of its organization to the present
requirements of the government, service in connexion with military and naval
operatioils.
The estimates now presented agree in amount with the appropriations of last
year, Avhich, like that for the preceding year, Avas much less than the appropria.tion for 1861-'62.
They conform to the plan of working approved by the department, being designed to keep the survey in progress in its regular work, to render active aid
in co-operating with the fleets and armies ofthe Union, and to continue, the publication of maps and charts UOAV rendered so important as adjuncts in prosecuting
the Avar. The evidence as to the value of our field and office'Avork in that connexion has been made conclusive by the uniform tenor of communications from
officers of high position in the army and navy.
The war has not" essentially changed the distribution of. the working parties.'
About the same number as heretofore assigned to duty on the southern coast
has been in surveying service Avitli the national forces in the rebellious States.
Four parties have acted under the orders of Admiral Lee, three Avith as many
vessels under Admiral Dahlgren, and tAvo under Admiral Porter. For the military service iu Eastern Virginia and Maryland, six parties have been employed
during parts of the season: in West Virginia, three parties; at Knoxville, tAvo ,
parties; at Nashville, two; at Chattanooga,, ^Y^ ; previous to and during the
movement on the rebel works at Missionary ridge two parties accompanied
the army in Louisiana and Texas, and one was attached to" the Florida tax
commission.
•
"^
.
•
From the several officers in whose commands the parties have been associated,
w a r m acknowledgments have been reiterated as to the importance ofthe services rendered aud their bearing on the success of military and naval operations.
My annualreport will contain, as usual, notices of the Avork'in detail. Very
brief mention Avill here be made of the localities and nature of this class of opera- ^
tions, and after it, mention of the advance made in the regular progress of the
survey of the coast.
'
'
The survey has been kept in full co-operation with the blockading squadrons
and Avith the armies of the Union, as heretofore. In the vicinity of Baltimore
the survey of ground connected Avith the defences has been continued by SubAssistant lardella, and during ' part of the season by Assistant C. M. Bache.
The topography of the approaches to^the capital has been further extended
beyond the northeast boundary of the District of Columbia- by Sub-Assistant
, Ferguson. A minute topographical survey has been made of Arlington Heights
. by Messrs. Hergesheimer and McMath for the War Department, and special determinations for the effective use of heavy artillery at Washington, New York,
REPORT ON THE FINANCES.
175^
arid Boston, by Assistant Schott. Sub-Assistant Donn is now engaged in surveying the approaches to the fords of the Potomac above and below. Harper's.
Ferry. In West Virginia the latitude and longitude have been determined at
eleven military posts by Assistant Dean and Sub-Assistant Mosman, and the
magnetic variation of most of them by Mr. S. H. Lyman. At Clarksburg, Virginia.,
Mr. Lindenkohl assisted in compiling the military map of West Virginia, and
computed the latitude of numerous points from the sextant observations of Lieutenent J . R. Meigs, chief engineer. Sub-Assistant RockAvell, before making a.
plane table survey of StraAvberry .Plains and of the city of Knoxville andite dedefgnsive works, in Avhich duty he was associated Avitli Mr. R. H. Talcott, Avas
engaged in similar service at Sewall's Point, Virginia. Assistant West, after reconnoissance duty, Avhich terminated with the battle of Missionary ridge, Ten" riessee, Avas in the same Avay employed at Bermuda Hundred, Virginia; Sub-Assistants Dorr and Donn made plane-table surveys of the environs and defences
of Nashville, and of Chattanooga, Tennessee, previous to the repulse of the enemy from the south approach to that city ; and Mr. Donn, in conjunction with
Mr. Marindin, afterwards rendered similar service for the army near Petersburg,
Virginia. Sub-Assistant Boyd has made a complete survey of the battle-field
of Chickamauga^ Georgia, and is now under orders to rejoin the army at Chattanooga.
I n connexion Avith the North Atlantic blockading squadron, Mr. Strausz,
and subsequently Mr. Cordell, have made resurveys of the bar and channel
into Beaufort, North Carolina. The last-named officer sounded the harbor
a,nd the entire channel which leads from Beaufort through the straits and through
Core sound, marking its course by buoys and stakes.. The same parties re-'
set the buoys between the bar and Fort Macon to conform to the resur- '
veys. Mr. Strausz also made a resurvey of Hatteras inlet and sounded
out a. stretch of six miles of the Neuse river below Newbern, marking the
channels in both localities by buoys. The triangulation -of the Neuse river
was at the same time continued by Assistant Fairfield. Sub-Assistant Plalter
made a triangulation and shore-line survey of Croatan sound and of Roanoke
river. North Carolina, above andbeloAv Plymouth. These Avaters Avere thoroughly
sounded by Sub-Assistant Bradford, and the. channel through the latter Was
marked by spar buoys. He has since sounded and made a chart of Trent's
Reach, in James river, Virginia, and is noAv engaged in the survey of Bogue
sound. A careful reconnoissance of tii'e Cape Lookout shoals has been made
by Lieutenant Commander Phelps, with the surveying steamer Corwin.
Attached to the South Atlantic blockading' squadron, and for service also
with the military forces, three parties, with the surveying steamer Vixen and
schooners Bailey and Caswell, Avere assigned. Assistant Boutelle, besides the
complete development of the channels at present leading into Charleston harbor, iuAvhich, also. Assistant Edwards Avas engaged during part of the season,
reset the buoys and prepared ncAv sailing directions. Under his direction
Folly river and Light-house inlet have been sounded by Sub-Assistant Webber, the hydrography of Wassaw sound has been completed, and a resurvey
made of the bar and channel of the St. John's river to a point near Mayport
Mills As heretofore, his party in the Vixen, in charge of' Acting Master
Piatt, rendered the pilot service required for the vessels of the whole South
Atlantic squadron.
Sub-Assistant Dennis made surveys for defensive works at Pilatka, Florida;
extended the survey of the St. John's river above Jacksonville, and, during '
the military movements in that vicinity, made a reconnoissance o f t h e roads
leading towards St. Augustine, Picolata, and Mayport Mills. At Port Royal
he surveyed Bay Point and Land's End- fbr naval purposes, and on' Morris
and Folly islands traced the shore-lines of the inland passage between Lighthouse inlet and Folly river.
176
REPORT ON THE FINANCES. "
Mr McMath was on service with the United States tax commissioners for
Florida, at Fernandina, and at St. Augustine. He also furnished for military
use a copy of the county map, shoAving the interior of Florida beyond Jacksonville.
In the military department of the Gulf, Assistant Oltmanns served on the
staff of Major General Franklin, and made surveys along the route of the 19th
army corps, including the environs of Verniiilionville, Opelousas, Washington,
and Franklin, Louisiana.
Sub-Assistant Hogmer was present with the army detachment at Aransas
Pass, Texas, and located the position of the rebel works on a map, after deteiynining the changes that had taken place in the depth pf water on the bar
of that pass. He performed similar duty at Pass Cavallo, traced and marked
the changes which had occurred at the eastern end of Matagorda island, and '
buoyed the channel into McHenry bayou. After joining the staff of Brigadier
Gerieral Grover., in January, Mr. Hosmer made surveys at Madisonville and
,Morganza, Loui^iiana, and at Fort Adams, Mississippi. Both of these^ officers
accompanied the array of Major General Banks through the Red river campaign.
On the Mississippi river, and for the use of the'squadron under Admirall
Porter, Assistant Gerdes made a topographical survey of Grand Gulf and its
vicinity, and sounded the channel abreast of that post. This was followed by
a reconnoissance, which included the'shore and channel of about fifty miles of
the course of the Mississippi, betAveen Rodney and Vicksburg. He made, also,
a minute survey ofthe Ohio river and its shores from Mound City to Cairo, Illinois, Avith soundings relative to inquiries concerning a naA'-y yard site. Sub-Asr
sistant Fendall assisted in this important survey, andAvas afterwards onduty Avith
the gunboats Avhich passed up Red river to act in concert with the land forces.
The transfer of some of these parties from one locality to another, as service
required, has been noticed in the abstract just given; the transfer of others
therein mentioned for prosecuting the usual work of the survey will appear in
the short summary which folio AVS.
In the northern sections of the Atlantic coast the regular operations of the
survey have been continued, and the parties here enumerated are noAv at work.
Sub-Assistant Dennis, in the topography of the lower part of Passamaquoddy
bay, Maine; Assistant Fairfield, in coast triangulation near Mount Desert
island, and Assistant McCorkle in similar duty in Penobscot river, near Bangor;
Sub-Assistant Dorr, in the topography ofthe islands at the entrance of Penob-.
scot bay ; Sub-Assistant Ferguson, at the entrance of St. George's river, Maine ;
Assistant West, on the shores "of Booth bay, Maine; Mr. McMath, on the
east side of the Sheepscot river; Assistant Adams is completing plane-table
work on the shores of the water-passages which enter the Kennebec near
Bath, Maine; Assistant R. M. Bache,' on the shores of the Kennebec above
Bath, and Sub-Assi stant LongfelloAv, in the survey of islands on the east side of
Casco b a y ; Sub-Assistant Webber has sounded the St. George's river, Maine,
and its approaches ; Mr. Strausz, the waters of Quohog bay, and Lieutenant ,
Commander Phelps has extended the hydrography eastAvard of the approaches to Portland entrance. Assistant Mitchell has examined the known
dangers to navigation in Eastport harbor and Muscle Ridge channel, (Penobscot bay,) and. indicated the position of desirable aids to navigation. H e has
also continued Avork connected with the special survey of Boston harbor for the
United States commissioners.
EEPOET
ON T H E
177
FINANCES.
E s t i m a t e s f o r thefisccd y e a r 1 8 6 5 - ' 6 6 , a n d the a p p r o p r i a t i o n s f o r
year 1864-'65.
Estimates for
the
fiscal
year 1865'-'66.
Object.
For survey of the Atlantic and Gulf coasts of the United
States, including compensation of civilians engaged in the
Avork, per act of March 3, 1843 . . For continuing the survey of the western coast of the United
States, including compensation of ciAalians engaged in the
work, per act of September 30, 1850
.^
For continuing the survey of the Florida reefs and keys, including compensation of civilians engaged in the work,
per act of March 3, 1849
For publishing the observations made in the progress ofthe
survey of the coast of the United States, including compensation of civilians engaged in the AA'ork, per act of
March 3, 1843
For repairs of steamers, and sailing schooners used in the
survey, per act of March 2, 1853
For pay and rations of engineers for three steamers used in
the hydrography of the coast survey, no longer supplied
by the Navy Department.".
,
'-.
Total
:.
\-.
the
fiscal
.Appropriated
for
fiscal
year 1864'65.
$181, 000 00
$178,000 00
100,000 00
100,000 00
'11,000 do
11,000 00
4,000 00
4,000 00
4,000 00
4,000 00
6,000 00
*9,000 00
306,000 00
306,000 00
.
*Formerly. included in estimates of Navy Oepartment.
Very respectfully, yours.
A. r>. BACHE,,
Superintendent United Stales Coast Survey.
Hon. W. P. FESSENDEN, .
Secretary of the Treasury.
R.
• Annual report ofthe Board of Supervising Inspectors of Steamboats.
' WASHINGTON, November 1,
1864.
SIR : The board of supervising inspectors of steam vessels met in annual session at the city of NCAV York, pursuant to adjournment, on the 12th day of Oc-
tober, 1864, and having considered the various subjects presented to them, have
the honor of submitting,their twelfth annual report..
An important act of Congress was passed on. the 29th of April, 1864, " fixing
certain rules and regulations for preventing collisions on the water." Whether
these rules and regulations were intended to apply to steamers navigating the
rivers and lakes of* the United States as' well as to those navigating the ocean,
must be inferred from the nature of the cases Avhich may arise, no less than from
the language of the law itself. In some cases of inland navigation they cannot
be applied Avith any degree of safety. To the ocean they are universally applicable. The 19th article of the act seems to provide for the continuance ofthe
discretionary powers of this board, appropriately provided for by rules and regulations, as authorized by the act of Congress approved August 30, 1852; and
therefore, while article 2 prohibits the carrying of any other lights than those
prescribed, article 29 provides for construing those rules Avith due regard to all
12 F
178
•. REPORT ON THE FINANCES.
,
'the'dangers of navigation, and to special and sudden ^exigencies which may arise
in any particular case.
Upon narroAv and crooked rivers the range of red and green lights upon the
sides of steam vessels, as required by the act of April, 1864, is not accurate
enough to enable pilots to determine the change of course or position Avhich may
be made by boats steaming in opposite directions in time to prev^ent collisions;
and the same is triie as to the Hudson and East rivers of New York, and like
Avaters; Avhile the range of the head and stern lights in late or present use is so
much greater, oAving to their further separation from each other, that the least
change of direction can be seen by the pilots of such boats, so as to enable them
to determine with great accuracy even the intentions of each other at a time
Avlien the side lights would give no indication Avhatever. Therefore, in vicAV of
this difficulty, and ofthe urgent remonstrance of owners and pilots, the board of
supervising inspectors have regarded it as their duty to exercise the discretionary
powers vested in them in such cases, and to set forth the harmony of the act of
'August 30, 1852, Avliich grants those pOAvers, with the provisions ofthe act of
April ,29, 1864, in vicAv of the Avell-knoAvn dangers of the navigation in question.
The board has therefore passed the following resolution:
Resolved, That the very great danger involved in navigating the inland Avaters
of the United States by steamers Avithout the light heretofore usually carried atthe
stern, requires such a construction of the 2d article ofthe act of Congress of April
29, 1864, as will permit such light to be carried as before, in addition to the head •
and colored lights required by the rules of this board and of said act; the authority
for such construction being found in article 19 of said act.
On the lakes, also, the attempt, to carry out the rules of the act of 1864, Avithout reference to the peculiar circumstances attendant upon the navigation of
those Avaters, has already involved the loss of life and property, as in the cases
ofthe steamer Ogdensburg, the steamer Sciota, and the steamer Arctic. Therefore the board has expressed its opinion of the necessity of adhering to the established rules of Congress, and of the board, in view ofthe ''special circumstances" of that navigation, and in vieAv, also, of the dangers resulting from the
application of the general rules of the act of 1864 to such naAagation. And it
is hoped that if the board has erred in the exercise of the discretion which th'e
law seems in its A^CAV to confer upon it, suitable provisions may be made by Congress to harmonize more perfectly the existing regulations on the subject;
• The act of^Congress passed June 8, 1864,in relation-to the inspection of towboats, ferry-boats, and canal-boats, very largely increases the duties of steamboat inspectors, and makes additional local inspectors necessary in such districts
:a's contain a great number of such vessels, and in some localities the erection of new
^inspection districts. The act largely extends the operation of previous beneficent provisions of law for the safety of life and property, and Avill also bring a
corresponding increase to the revenue of the government. It will also operate
usefully in olDtaining more full statistical information than has hitherto been procurable, as to the tonnage, operative force, and other particulai*s of the steam
marine of the United States.
Two assistant inspectors fbr the district of New York, and a new local board
for the port of Galena, Illinois, Avill be required, in addition to those already authorized by law. A committee of the board has been appointed, Avith full power
on its part, in regard to these necessary additions to the force under its control,
and to the increase ofthe salaries of inspectors, demanded by the great advance
in the cost of living and the multiplication of duties created by the increase of ^
the steam marine of the country,,and by the duties imposed by the act.of 186 4.
The board finds that the duties of the inspectors in the several local districts
have been performed with notable faithfulness, .and in many cases under great
embarrassments caused by the Avar.
REPORT ON THE FINANCES. '
' 1 7 9
The folloAving are statements of the important occurrences which have been
brought to the notice of the board during the past year:
Total number of steamers inspected during the year 1864
Tonnage of steamers inspected during the year 1864
Number of pilots licensed during-the year 1864
Number of engineers licensed during the year 1864.:. . . .
Number of boilers found defective in construction during the year
1864...
'. Number of boilers Avhicli would not bear hydrostatic test during
the year 1864
Number of violations of law investigated
Number of UA^CS lost by explosion.
13
Number of lives lost by foundering or beaching
169
Totahnumber of lives lost
„
Total number of lives saved by life-saving apparatus, as required
by law — ;
•...
Loss of property by explosion
Loss of property by
fire
.•. Loss of property by Avreck or foundering
,
Total loss of property on inspected steamers
Estimated value of steamers inspected in 1864
Estimated value of steamers inspected in 1863
Increase in value from 1863 to 1864
1,
1, 105,
,
2,
3,
471
084
880
621
34
37
40
182
52
$95, 000
162, 000
60, 000
317, 000
$165, 762, 600
110, 135, 057
55, 627, 543
The reports from supervising districts, herewith annexed, together with the
tabular statements furnished, will show in detail Avhat statistics are upon the
records of the several districts.
All Avhich is respectfully submitted.
P. B. STILLMAN,
President pro tem.
JAMESON. MULLER,
Secretary.
Hon.
W M . P.
FESSENDEN,
Secretary of tlie Treasury.
180
REPORT ON THE FINANCES.
s.
MINERAL LANDS AND MINES OF THE UNITED STATES.—DISTRIBUTION
OF THE GOLD PRODUCT.
The tenure under which the mines and mineral lands of the United States
have been held has been generally similar to that of European, countries, the
superior claim of- the national sovereignty having been always maintained.
There has been no royalty w tax of importance collected in any case, hoAvever,
and Avith the exception of a small amount paid under leases of lead mines and
salt springs, no revenues have been received from mineral reservations, nor from
the mines Avhen Avorked. The care and custody of the mineral lands of the
United States Avas with the War Department, until, by the act of March 3, 1847,
they were transferred to the Secretary of the Treasury., Finally, on the
organization of the Interior Department, by act of March 3, 1849, they AA^ere
transferred from the Secretary of the Treasury to that department.
Special acts of Congress at various times directed the sale, or gave the title
to States in Avliich they were located for sale, of reservations of salt springs and
mineral lands. An act of March 3, 1829, directed the offer for sale of lead
mineral lands in Missouri, after a. descriptive advertisement should be issued, and
six months' notice given. The act of March 3, 1847, by which the leases of
lead mines Avere transferred from the War Department to the Treasury Department, established a general system of sale for the lead mineral lands, then
the. only important mineral lands worked on the public lands of the United
States, at a minimum of five dollars per acre, subject to requirement of complete
clearance under the lease, and to specific regulations as to the subdivisions, and
proofs of mining title. The option of the mining occupant to continue under
any existing lease Avas especially reseiwed.'
•
This act was urgently called for by the people of Wisconsin and Iowa, in which
States«the lead-mine reseiwations had become a serious obstacle to the general
improvement of the country. The area covered by these reservations Avas all
valuable for agricultural • purposes as well as for mining, although not large in
the aggregate.
The discovery of gold mines on the' Pacific coast was not accompanied by
any action of the general government directed tOAvard the raising of revenue
from them, nor by the establishment of any system of supervision or superintendence constituting a practical - possession by the .United States. On the,
discovery of gold some years later in the district of Frazer's river, in British
Columbia, a system of taxation was attempted by the'British authorities, but
its injurious consequences caused the abandonment of its principal requirements
after a very brief trial.'
In California the authority of the United States has never been exercised
over the mineral lands further than to reserve them from sale and to throw
them open to the public for mining, without tax or charge of any kind. No
system of mining superintendence has been established, as in Australia. . The "
local law, originally established by the^miners themselves, was for some years
the only laAv knoAvn,.the State laAvs ultimately recognizing and establishing the
principal parts of this mining code. The State of California has also imposed
a lease tax of four dollars per month on mining claims held by aliens, the act
being especially du-ected against the Chinese.
The production of gold in California, Oregon, Nevada, Arizona, Washington .
Territory, and British Columbia, all enters into the trade of San Francisco, with
the exception of some exports direct to England from British Columbia. The
REPORT ON THE FINANCES,
181
commercial statistics of that port, carefully and regularly compiled for some
years past, shoAv that the aggregates were, for—
1862
1863
..;...
....
§50,000,000
55,000,000
Of these sums the annual product of British Columbia Avas nearly $2,000,000,
and the products of 1863 other than this Avere divided as fblloAvs:
California
,
Nevada . ,
Oregon, Idaho, and Arizona
$34,500,000
12,500,000
6,000,000
53,000,000
One^fourth of this sum is the estimate of gold brought to San Francisco by
private hands, three-fourths only, or $39,700,000, being open to commercial examination and statement from the records of business houses and the mint.
The export statement at San Francisco, made up by commerical authorities,
covers all sent to both the coastwise ports of the east and to foreign ports. The
sums for several years are as follows:
'
For 1854
.•
_
. -. $52,045,633
For 1855
45,161,731
For 1856
«
50,697,434
Eor 1857
48,976,697
For 1 8 5 8 . . . .
47,548,026
For 1859.
'.....
47,640,462
For 1860
..;
:
42,325,916
For 1861
•.,.....
40,676,758
For 1862
;
.-. 42,561761
For 1863
/..
46,071,920
For 6 months to July 1, 1864.
-,
28,993,711
For fiscal year 1863-'64
,
^
51,264,023
This statement includes an average of $750,000 annually of foreign goldan'd
silver coin, and recently from $1,500,000 to $2,000,000 the produce of British
Columbia. The average of five years' "export, 1859 to 1863 inclusive, would
thus give $41,000,000 only to which a duty or tax could be applied, as in Australia. At 2 per cent., the Australian rate for 1863, nearly, the proceeds of such
tax or duty would be $820,000 yearly.
To this account of production there are now to be added the sums realized in
Colorado and Montana, or such, portions of Idaho a'nd Montana as do not send
to San Francisco.° The amount produced in these Territories'is not definitely
stated by any authority, and it can only be estimated. For 1863 it was less
than $5,000,000, the greater part, hoAvever, passing through no positive official
or commercial record! In the last three fiscal years the coinage and assay of
Colorado gold have been :
, .• • >
,1861-'62 endmg June30, 1862
„.•
$2,035,416
1862-'63
"
"
1863....'....:
-.•
2,893,337
1863-'64
"
" .
1864....
2,136,686
Gold of Idaho Territory was assayed and coined at NCAV York and Philadelphia in the fiscal year 1863-'64 to the value of $1,049,070. The entire coinage and assay of gold produced east of the Rocky mountains in 1863-'64 was
about $3,000,000, Avhich represents all the available product of mines not taken
into account at San Francisco.
182
REPORT ON THE FINANCES.
The sums of treasure Avithin reach of taxation on assay, or as the product of
mines within reach of a system of mining superintendence, would, at the highest,
be for the year 1863^'64—
On the Pacific coast . .\
$40,000,000
Colorado and the east
3,000,000
.
Total
^
i
'
43,000,000
The highest estimate for the next fiscal year 18'64-'65 would not reasonably
exceed $45,000,000 in all. In both cases it is assumed that the entire product
of the mines is reached, not alone the portion UOAV coined and assayed in the
mints.
The extent of the present reservation of gold and silver' mineral lands in.
California is about 10,000,000 of acres, and AAdien surveys are completed for the
entire State, the quantity Avill be somcAvhat greater, most of these lands b.eing
capable of occupation. The whole area of the State is 121,000,000 of acres, of
which one-half, at least, is wholly incapable of occupation, -as mountains
pr deserts. Assuming 60,000,000 of acres as being in some way available for
occupation, the mineral reseiwe becomes one-sixth of the surface capable "of
use.
The proportion of reserved mineral lands in other States and Territories cannot be stated, except by estimate. But for the purpose of examination the
following areas may be assumed:
California
Oregon..
Washington...:
Dakota
.^ , . . .
Idaho
\
Montana
Colorado
Arizona.. .'
,
Whole area.
121,000,000 acres.
61,000,000
''
38,400,000
"
62,500,000
"
62,5,25,000
"
83,375,000
"
67,725,000
^'
78,550,0'00
"
Mineral reserve.
10,000,000 acres
2,500,000 ''
500,000 "
1,5.00,000 "
2,500,000 ''
500,000 "
5,000,000 "
2,500,000 "
The entire probable reserve out of California thus becomes 15,000,000 of
acres, and the Avhple 25,000,000 of acres.
The extent of this reserve of lands, in many cases capable of cultivation as
well as containing minerals, has created much discontent in California, since no
title can maintain possession but one dependent on actual mining. When
abandoned as mines they cannot be occupied for cultivation, except at the risk
of dispossession at any moment by an actual miner.
There is, and Avill continue to be, undoubtedly, a strolig pressui-e for a disposition
of a portion, at least, ofthe mineral lands in California, on the same principle and
for the same reasons as the sale of lead-mine reservations in Wisconsin and
• Iowa in 1847. When mining becomes too expensive to remunerate the miner,
he must abandon the lands, and cannot remain as a cultivator. • It is said that a
considerable area, once profitable for surface mining, is now so unoccupied, and
that the interests of the people demand that it be put on sale for permanent title.
The bill (of Senator Conness) introduced into the Senate June 29, 1864,
(S. 340,) ofthe last session, provides that on the memorial of the legislature of
California, Oregon, or otlier State or Territory, the President may order survey
and sale, under direction of the Secretaiy of the Interior, and according to the
rules of the General Land Office. The minimum price is not named in this bill,
but private memorialists urge that the minimum be thirty dollars per acre. The
right of pre-emption and the security of mining titles are guaranteed in the bill.
REPORT ON THE FINANCES.
.183"
THE DESTINATION OR DISTRIimTION OF THE GOLD PRODUCT OF THE UNITED.^
STATES.
The distribution of the gold mined in the United States, and its final destination require to be stated, Avith as near an approximation as may be practicable^,
to estimate its availability as a source of revenue.
The gold product ofthe Pacific coast Avas, for the first ^ve years, nearly all
brought to the mints at the east, Philadelphia and New Orleans, for coinage;
but on the establishment of the branch mint at San Francisco, in '1854, the
greater part was coined or assayed there. It was still shipped to the Atlantic
cities as its commercial destination, however, until 1862, AA'^hen the risks of
transit in American vessels caused a large diversion to be made direct to England
from the Isthmus, instead of coming to NCAV York, as before. The establishment of the mint at San Francisco had some influence, apparently, in favoring
this diversion, as sums of considerable magnitude then began to be shipped to
England and China direct from San Francisco. The average of three years,
1856, 1857, and 1858, Avas nine millions to England, but for'the three years folloAving it fell to four millions each year. To China, the average treasure shipment
was three miUions, about half in silver, and this chiefly of Mexican or other
foreign origin, for each year subsequent to 1857.
The'following are the sums of California gold deposited at the eastern mints
and the San Francisco branch, mint, from 1848 forAvard.
Calendar years.
E.astern mints.
1848
$45,301
1849
.
6,151,360
1850... •
36,273,106
1851
55,938,232
1852
53,794,700
1853
,
55,127,012
1854
•. .46,091,650
1855
,
28,124,958
1856
18,340,943
Half year 1857 to June 3 0 . . 10,601,350
Fiscal year 1858 to June 30.21,492,352
1859..
12,750,898
I860..:
6,793,900
1861
19,772,398
1862.. .V
13,080,^594
1863
494,284
1864
. . . ' . . . . 1,521,953
San Francisco mint.
.....
$10,842,281
=20,860,437
29,209,218
12,526,827
] 9,104,367
.
.14,098,564
11,437,012
; 12,432,064
^ 16,501,814
18,100,480
14,841,350
Total
$45,301 ,
6,151,360
36,273,106
55,938,232
53,794,700
55,127,012
56,923,931
48,985,395
47,550,161
^ 23,128,177
40,506,719
26,849,462
17,230,912
'32,204,462
29,582,408
18,594,764
16,362,303
From 1860 forward this statement includes silver produced on the Pacific
coast, not combined With gold, amounting to from $150,000 to $850,000 each
year. Silver parted from gold, and subsequently coined, is included i n ' t h e
value of the gold deposited, it is supposed, as those deposits are stated in the
mint reports.
From this table it appears that the highest aA^erag'e product Avas from 1851
to 1854, reaching $55,500,000 each year. The next three and a half years, to
June 30, 1858, average $45,763,000 annually, but immediately after this the
amount falls off. greatly. Four fiscal years, 1859 to 1862 inclusive, average
but $26,466,811 annually, and the last two fiscal years .average but $17,500,000
each.
What direction the gold product takes to avoid assay and coinage it is not
easy to state, the supposed extent of private assaying being insufficient to account for the deficiency.
184-
REPORT ON THE FINANCES.
In the sums named above most of the Idaho gold is included, but none of
that of Colorado. The Nevada gold and silver also are included, so far as
^coined or assayed in the United States, but most of the silver, of Nevada is
^exported to England Avithout being refined, and often in the-ore. The distinction observed in constructing the previous table is to embrace all the products
•of the mines of the interior finding outlet at San Fraricisco. The following isthe coinage of gold and silver of the Colorado and other interior mining disttricts, exclusive of the small a-mount mined in Virginia and Georgia:
Fiscal year 1859-'60
^ 1860-'61
1861-'62.,
1862-'63
1863-'64
1 . . -'
.'
$649,548
2,114,3'33
2,057,645
2,846,976
1,659,121
The additions from these eastern interior mines is therefore small, and it is '
apparent that the portion actually coined or assayed is short of the entire
product, for the last two years, at least; perhaps because of dust retained in
the Colorado district, and also on account of private assays.
NotAvithstanding the great decrease shoAvn to have taken place in the sums
of golc] coined or assayed since 1858, there has been no essential diminution
in the"shipments from San Francisco to various markets in the Atlantic cities
and in foreign countries. In a previous table these annual exports from California have been given, from 1854 to 1864, and though a decline to $42,000,000
yearly occurred from 1860 to 1862—three years—yet in 1863 $46,000,000 Avas
sent out', and in the year ending June 30, 1864, the export was $51,264,000.
Of this sum the total assayed or coined at alL the mints and offices Avas but
$16,362,000.
.'
,
- Assay and coinage at the mints and public assay offices cannot, therefore, be
noAv assumed to embrace more than one-third of the annual product of the
mines.
.
The destination of the. gold leaving San Francisco has greatly changed Avithin
three, years past, as regards the proportion sent primarily to the Atlantic
cities. The actual sums to each country can be given only from 1854 forward,
the account being for calendar years.
(
)
Treasure sent from San Francisco to—
Year.
New York.
England.
1854
$46,533,166 $3,781,080
.38, 730, 564 5,18,2,156
1855
8,666,289
1856
•- 39, 895,294
1857
35,531,778
9, 347, 743
35,891,236
9, 265, 7.39
1858
1859
40,146,437
3,910, 930
I860
35,719,296 . 2, 672,936
1861
32,628,011 . 4,061,779
1862
26,194,035 12,950,140
1863
10, 389, 330 28,467, 256
1864 to Oct. 1.. 8,745,277 28, 364,870
China.
Panama.
Other
countries.
$965,887 $204,592 1560 908
230,207
889, 675
128,]29
258,268
1,308,852
573,732
410,929
2, 993,264
692,978
299,265
1,916,007
175,779
279,949 • 202,390
3,100,756
3, 374, 680 • 300,819
258,.185
3, 541, 279
349,769
95,920
2, 660,754
434, 508
322, 324
4, 206, 370 2,503.298
505,667
277,3?2
571,822'
5, 813, 208
Total.
^^'^' H/t.f^ i\Tk
4.5,161,731
50,'697, 434
48, 976, 697
47,,548, 026
47, 640,462
42, 325, 916
40, 676,758
42,561; 761
46, 071, 920
43,772,559
The countries not named are the HaAvaiian islands, Manilla, Mexico, British
Columbia, and small amounts to Havana, Guatemala, &c. In 1862 a peculiar
movement began, primarily as a measure of security against pirates, in the
transit from th.e Isthmus on the Atlantic This Avas the sending of large sums
REPORT ON THE FINANCES.
185"
to England not cleared or recorded as exports, but declared to be on account of
eastern holders, and ultimately intended to be returned to New York. Not
being entered as exports at the custom-house at San Francisco, the extent of
the movement was not observed until it had been carried through most of two
fiscal years. The following Avere the reported and the actual exports of coin •
and bullion to foreign ports from San Francisco :
Reported.
Fiscal year 1862-'63
:
$3, 529, 755
Fiscal year 1863-'64.
6, 285, 055
Quarter ending September 30,1864 2, 876, 000
Actual.
$21, 7.37, 634
42, 020, 000
11, 640, 612
Unusual export.
$18, 207, 879
35, 734, 945
8, 764, 612
This diversion of trieasure from its usual course to New l^ork is large, and it
does not, so far at least, return in any form of remittance of precious metals
back to NCAV York from England. Much of it may be, and probably is, held "
as undraAvn deposits abroad, or used Avlien the market favors to create exchange,
and thus pass as absolute sale. It is not, hoAve\^er, a commercial remittance in
any ordinary sense, not being sent in the adjustment of balances, or in any way
for the account of foreign owners.
,
No important or decisive efiect on the stock of specie in the Atlantic cities,
resulting from this movement, appears in the current statements of the stock of
coin and bullion in the banks and government depositories at NCAV York. •. The
best calculation of this stock, derived from ofScial statements as far as they can
be made available, gives thefolloAving aggregates on November 1, 1864, and at
the same date forfiA^eyears previous.
Specie in banks and sub-treasury at New York.'
November
NoA^ember
November
November
NoA^ember
November
1,
1,
1,
1,
1,
1,
1859
1860
1861
1862
1863.
1864
,
!
..•
.. . ,
$25, 300, 000
27, 900, 000
50, 700, 000
40, 801, 000
38,370,251
33, 958, 867 v
The stock of the precious metals was thus greater in November, 1864, than
in any year previous to 1861, and it Avas eight millions greater than the average
of 1859 and 1860.
Ineiuding the above-named sums' of unusual export of specie from San Francisco to England, the four fiscal years, 1860-'61 to 1863-^'64, show ai| annual
average going to foreign countries of $42,168,669, in excess of the quantities
imported; AAdiile the four previous years, ending June 30, 1860, gave an aver-,
age export of $51,120,625 in excess of all imports. The annual excess of
specie exports, in other words, Avas less in the last four years than in .the like
period qnding in 1860 by $9,951,956—nearly ten millions of dollars—annually.
A proof of the absence of any undue commercial drain of specie to Europe
is afforded in the rates of exchange prevailing in the New York market, which
were, Avhen quoted in gold, constantly below the par from June to October,
1864.
The average nominal rate AA^as 108J-to 109, as is shoAvn in the appended
table, the par being nearly 109J.
I t is a remarkable fact, also, that for part of 1863, and particularly during
1864, extreme difficulty has been experienced in retaining the usual stocks of
bullion and coin in the Bank of England and other national banks of Europe.
The drain to the continent and to the east has taken* all the available supplies
received from America and Australia as fast as brought, many of the shipments,
indeed, being sold for export before their arrival. The Bank of England
raised its rate of discount no less than eight times during the year, for the sole
purpose of stopping the drain of specie from its vaults. The very unusual dis
186
REPORT ON THE FINANCES.
count rate of 9 per cent, was maintained for two and a half months, and 8 per
cent, for three months ; the. average for a year, from November, 1863, to November, 1864, being 1^ per cent. The Bank of France had difficulties scarcely
less; its rate of discount having'been frequently raised to 8 per cent, and spe.cial purchases of gold being several times made to maintain the bank. A like
condition prcA^ailed in every capital and monetary ceritre of Europe, the average rate of discount at the national banks having been maintained at nearly or
quite double the usual rates.
o '
Generally the rate of interest for current commercial purposes has been much
-higher in Europe for the year referred to, and particularly in England, than in
the United States; Avhereas it is usually but little more than half the prevailing rates here. The purpose of the high rates established by the Bank of
England and other national establishments being the retention of gold against
"an exhausting drain, Avhich Avould otherwise deplete their vaults so as to render
the maintenance of specie payments impossible, the above facts are directly pertinent to the question of the retention and control of our OAvn production of
gold.
In Europe the cause of the drain appears chiefly to be the unusual extent of
purchases of cotton and other raAv materials for manufactures in Egypt, India,
China, and other distant countries, to which the return of manufactured goods
is insufficient to pay for these purchases. Cotton and other of these raw materials advanced greatly in price, and therefore large sums Avere required to move
them; and, in addition, an unusually active speculative movement .in them has
been continued for a long period.
The general result of the movement in gold has, therefore, been to reduce
the stocks held in reserve in England^ and France quite as much as the reserve
has been reduced in the United States. As compared Avith 1860 the reduction
in London is greater than in New York, and the relation of gold to general commerce and finance is in ampler proportions and on a safer footing in the United
States than in either England or France, at the close of 1864. -Tables are appended shoAving the rates of exchange on England prevailing at New York,
and the rates of discount or interest both in the United States and Europe.
The only country presenting conditions analogous to the gold-mining interests of the United States is Australia; the next in magnitude being the Russian
mines, AAdiich are, however, altogether unlike either the Australian or American,
and Avhether paying royalty or nof, Avould not illustrate the modes or consequences
of raising roA^enue from them in any form. In Au-stralia the first occupation
Avas Avithout laAv or regulation other than the miners established for themselves ;
but a system df superintendence Avas finally established, under mining surveyors and registrars for defined districts, the whole constituting a mining department in each of the great colonies, Victoria, New South Wales, and South
Australia. There are minjng leases granted, but no revenues of consequence
can be defined as accruing at the inines under this superintendence. An export
duty Avas laid, hoAVever, in 1856, of 2s. 6d. per ounce troy on all gold or buUion
shipments out of Australia. This export duty has been vigorously opposed since
its establishment, and, Avhether from that cause in part, or from other causes,
an important decline has,taken place in the gold product of Australia.
At the standard price of gold per ounce troy, c£3 17^. 6d., the export duty of
2s. 6 c?. is near^3Y^Q- per cent. In 1863 the export duty of the colony of Victoria
(Australia) i's stated to have been 1^. 6cl. per ounce, Avhich is less than 2 per
cent.; but the revenue yielded by it in that year AA^as 66121,508, ($588,100.)
Positive information as to other colonies or other proceeds of mining taxes in
Australia is not accessible, but it is evident that the rate of export duty first
established has been reduced, and that vigorous opposition Avas developed to
this or any other mode of taxing the mines. The British home government has
received no revenues from the Australian mines.
REPORT ON THE FINANCES.
187
In California it has been attempted to continue the gold standard of currency
notAvithstanding any changes in the price of gold in the Atlantic States, and the
result has been that a severe monetary pressure, and great embarrassments to
business, have constantly prevailed there. A reduced production. of gold in
1863, Avith short crops in 1863 and 1864, have combined to reduce the resources
of all classes there below the average condition for several years previous.
Many mining locations have been abandoned in consequence, and the power of
the miners to bear taxation has been much lessened.
Without a surplus of gold or other products- so great as before for exportation,
the effect of the eastern .curreiicy in competition with gold has been to increase
the cost of doing business there, and to add to their expenses without compensating addition to their proceeds or profits.
Respectfully submitted.
LORIN BLODGET.
TREASURY DEPARTMENT,
November 16, 1864.
APPENDIX.
Rates of sterling exchange at New York, as quoted in gold.
The class quoted is best bankers' 60 -day bills; bankers' short sight being
one per cent, higher, and commercial bills • one per cent, less, on the aA^erage.
The par is neaidy 109J, calculated at the mint price of the sovereign, Avhich is
now $4,86 34.
May 30,. 1864
109 a l 0 9 J September 22 to 26,1864. .108^^109^
June 21, 1864.. :
110
Se]3tember 27 to 29,1864. . 1 0 8 ^ a l 0 9 |
July 25, 1864
109^ October 3, 1864.
108"'al08|
August 2, 1864
10.9 • October 4 to 6, 1864
108jal09
August 6 to 13, 1864
108 a l 0 8 j October 10 to 11,1864
108 al08^
August 15, 1864.
108 a l 0 8 | October 12, 1864
108 aiP9
August 16 to 19, 1864
108 alOSJ October 13 to 18, 1864. . . 1 0 8 j a l 0 9 j
August 24, 1864
108 a l 0 8 J October 20 to 23,1864. . . .109 a l 0 9 |
August 27 to 31," 1864
108 a l 0 8 | October 25 to 28, 1864 - . . , 109jal09J
Septembers, 1 8 6 4 . . . . . . . 109 al09-l- October 31 to Nov. 6,1864. . 1 0 9 | a l 0 9 |
September 5 to 10, 1864... 108jal09^ November 8 to 12, 1864.. . 1 0 9 | a l l 0
September 12 to 15, 1864. . 1 0 S | a l 0 9 | November 15, 1864
109 a l 0 9 j
September 16 to 21, 1864. .109 al09JIn August, and again in October, the market is quoted as enabling gold to be
imported from Europe at a profit.
Rates of interest prevailing in Europe; November, 1863, to November, 1864.
BANK OF ENGLAND RATES OF DISCOUNT.
November 15, 1863, rate continuing at 6 per cent.
December 3, 1863, rate raised from 6 to 8 per cent.
December'24, 1863, rate reduced from 8 to 7 per cent.
January 20, 1864, rate raised from 7 to 8 per cent.
February 11, 1864, rate reduced from 8 to 7 per cent.
May 2, 1864, rate raised from 7' to 8; May 5, from 8 to 9* per cent.
* " A 9 per cent, rate of discount has not been known since Novemher 5, 1857. The rate
Avas raised November 10, 1857 to 10 per cent'', Avhen the government found it necessary to
relax the Bank Act."—London Times, May, 1864.
188
R E P O R T ON T H E • FINANCES.
May 19, 1864, rate reduced from. 9 to 8; May 26, from 8 to 7 per cent.
June 16, 1864, rate reduced from 7 to 6 per cent.
J u l y 25, 1864, rate raised from 6 to 7 per cent.
August 4, 1864, rate raised from 7 to 8; September 9, from 8 to 9 per cent.
November 15, 1864, rate continuing at 9 per cent.
Standing at 6 per cent. 2 months ; at 7 per cent. ^ months; at 8 per cent„
3 months; at 9 per cent. 2^ months ; average for the year, 7J per cent.
BANK OF F R A N C E R A T E S OF DISCOUNT.
November 12,1863, rate advanced from 6 to 7 per cent.
March 23, 1864, rate reduced from 7 to 6 per cent.
•May 5, 1864, rate,adA^anced from 6 to 7 per cent.
May 10, 1864,. rate advanced from'7 to 8 per cent.
May 18, 1864, rate reduced from 8 to 7 per cent. •
May 25, 1864, rate reduced from 7^to 6 per cent. .
" September 15, 1864^ rate advanced from 6 to 7 per cent.
October 13, ,1864, rate advanced from 7 to 8 per cent.
November 15, 1864, rate continuing at 8 per cent.
Rates of discount at the Bank of France standing at 6 per cent. 5 months;
at 7 per cent. 6 months; and at 8 per cent. 1 month; average for the year,
6-| per cent.
R A T E S OF DISCOUNT IN LEADING E U R O P E A N C I T I E S — A T BANK.
Nov., 1863.
London
Paris
Vienna
Berlin...
Frankfort
Amsterdam
Turin
Brussels
Hamburg
St. Petersburgh
,
N
:
6
7
5
H
5
4-^
. 8
6
5|
6
J a n . 1, 1864.
,
•
7
7
5
4^
5
5
8
6
6
8
Aug., 1S64.
Nov. 1, 1864.
9
8
5
7
5^
7
9
6
5
6\
8
6
5
5
344^
•
7
/ "6
6
'
6^
R a t e s o f discount in the United States.
NEAV YORK.
Bank rate.
November, 1863
December, 1863
January, 1864...
February, 1864.
March, 1864-..April,1864
May, 1 8 6 4 . . . - .
June, 1864
July, 1864
August, 1864 —
Septemi)er, 1864
October, 1864...
November, 1864
^ a l per
6 a l per
6 a l per
5 a 7 per
5 a 7 per
6 a l per
5 a 7 per
5 a 7 per
5 « 7 per
5 « 7 per
6 a l per
6 a l per
6 a l per
cent,
cent,
cent,
cent,
cent"',
cent,
cent,
cent,
cent,
cent,
cent,
cent,
cent.-
SAN FRANCISCO.
.Bank rate.
Fer month.
U « 2 per cent,
] | a 2 per cent,
l i a 2 per cent,
l i ^ 2 per cent,
l i « 2 per cent,
\ l a 2 per cent,
H a 2 per cent,
H p e r cent.
l i per ceDt.
\ \ per cent,
\ \ per cent,
H per cent,
\.\ per cent.
Open market.
Per month.
2 a 4 per cent,
2 « 4 per cent,
2 a 4 : per cent,
•2 a 3 per cent,
2 a 3 per cent,
2 « 4 per cent,
2 a A per cent,
2 a A per cent,
2 a 4 per cent,
2 « 3 per cent,
2rt 3 per cent,
2 « 3 per cent,
2 « 3 per cent.
189
REPORT ON T H E FINANCES.
I m p o r t a t i o n o f specie f r o m America ( U n i t e d S t a t e s ) in 1863 into E n g l a n d . —
B r i t i s h c o m m e r c i a l statement.
January, 1863
•..
$4,384,999, and £1,800
February, 1863
4,858,210
March,'r863...-:
--. 6,601,884, and
.3,745
April, 18632,916,877, and 11,480
May, 1863
1,984,479, and •8,310
June, 1 8 6 3 . . . . :
'
'
1,136,781, and
2,200
July, 1863
:
2,772,386, and
6,920
August, 1863
•
. 3,750,934, and
7,578
September, 1863:
:
'
3,177,869, and
1,115
October, 1863
5, 332,854
November, 1863
2,143,794, and
3,860
December, 1863
'
6, 023,212,. and 2, OOp
• Total
\
By Cunard line to Liverpool
By Inman steamers to Liverpool
By Allan line to Liverpool
' 45,078,279, and
48,008
§12,459,461, and £17, 37
26, 343,116, and
30,63
501,903
Total to Liverpool..
By Southampton steamers
39, 304,480, and
5,773,799 .
Total
48, 008
"
45,078,279
B r i t i s h official statement of imports a n d exports o f g o l d a n d silver f r o m a n d to
the United States f o r three y e a r s .
Imports from U. S. . E x p o r t s to U . S.
1861
1862
1863
:....-
£66,683
10,064,162
•8,147,5M
£7,381,953
37,528
54,198
Imports, U. S. values.
$322,746
48,710,544
39,434,016
E x p o r t s , U . S. values.
.
$35,'728,652
: 181,635
262,318
Gold a n d silver imports a n d exports o f ' G r e a t B r i t a i n f o r three years, 1861
to 1863.
COUNTRIES.
Imports.
Exports.
1861.
$2, 697, 588
Ifeussia
4, 289, 344
Germany, Holland, <fc Belgium
12,121, 746
France
42, 253
Portugal
33, 038
Spain
133, 807
Gibraltar and Malta
134, 697
Turkey
•
75, 064
E g y p t , for India a n d China
421, 806
. Africa, AVest and South
..
30, 643,129
Australia
23,159
Britisli Columbia
248,103
British North America
Mexico, South America, and
4, 526, 886
W e s t Indies
3, 218, 256
Brazil
:,
186, 021
.United S t a t e s . . . •
78, 558
O t h e r countries
Total
...i:
58,873,455
1861.
1862.
1863.
$4, 377, 935
1, 529, 484
907, 723
7,473
24, 674
49, 983
476, 401
79,178
360, 241
29, 017, 581
60, 544
167, 624
$100, 232
4, 831, 791
1, 630, 698
3,134; 171
498, 588
2, .391
3, 855, 036
753, 917
$8, 702,189
1, 685, 699
30, 764, 008
4, 682, 434
6, 740, 639
• 512,358
5,440,625
9, 290, 966
138, 496
3, 056, 828
1, 371, 559
624,805,
7, 896, 286 18, 859, 321
309,184
1,306,326
47,100,140 36, 400,101
. 23,053
1^90,380'
917, 466
98,184
35, 321, 773
192, 646
5, 888, 426
1, 978. 442
177, 483
127, 577
1, 482, 778
8,136,161
J 93, 232
898, 938
96, 333, 927
54, 393, 720
77,497, 901
74, 067, 870:
$3,. 663,115
2, 081, 253
445,183
29, 016
59, 745
59, 876
2,067
• 17,956
527, 366
32, 451, 004
53, 666
250, 552
92, 650, 499
$13,106, 028
5, 345, 262
16, 953, 692
3, 091, 574
5,102, 037
1,149, 384
171, 984
16, 812, 621
905,124
94,230
190
REPORT ON T H E
FINANCES.
2.
COUNTRIES.
SILVER.
Exports.
Imports.
1861.
Gei'many, Holland, & Belgium. $2, 538, 415 )13,103, 361
France
S
3, 337, 287 10, 662, 384
Portugal and Spain
1
720, 695
490, 650
Turkey
15, 294
12,139
E g y p t , for India and China
12, 081
10, 672
AVest and South Africa
26, 799
50, 399
Mexico, South America,. and
AVest Indies
24, 430, 442 30, 211, 609
Brazil
329,164
425, 165
136, 725
United States
,
1, 610, 404
315, 341
Other countries
306, 633
Total.
31, 862, 243
56, 883, 416
1863.
$9, 979, 460 $4,134, 880
5, 095. 247
6, 082, 544
16,122
297, 486
620'
8, 359, 35, 234, 421
1.38, 579
58,109
$3,171, 028
4, 111, 401
39, 717
4, 380, 3-21
51, 837, 412
124,664
32,193, 289
476, 755
3, 033, 915
480, 602
723,711
406, 879
104, 215
128,908
211,135
4,1.53
432,125
52, 698, 545
46, 334, 656
$3, 829, 374
6, 089, 470
22, 661
42, 668, 220
147, 218
3.53,
242,
69,
984,
204
058
072
006
3 . TOTAL GOLD AND SILVER.
Exports.
Imports.
1862.
1861.
Russia
•-. - . $2, 697, 588
Hanse Towns
2,150, 809
Holland
662, 465
Belgium
4, 014, 485
. France
15, 459, 033
. Portugal
616, 422
179, 564
Spain . . :
337, 943
Gibraltar and Malta
'
149, 992
Turkey
87,144
Egypt
448,505
W e s t and South Africa
30,
646,
048
Australia
:
24, 810
British Columbia
285,
826
British North America
' Mexico, South Ameilca, and
28, 957, 328
W e s t Indies
3,547,420
Brazil
322, 746
United States
147, 470
Other countries
,
Totals
$3, 700, 441
9, 074, 404
793,174
5, 217, 036
11,107, 568
469, 582
109, 809
190, 759
14,205
28, 624
577, 765
32, 452, 374
53, 666
345, 208
$4,416,
4, 220,
2, .589,
4, 698,
6, 990,
286,
43,
196,
477,
87,
418,
51, 052,
61,
454,
38,107, 895
1,731,491
48, 710, 544
432, 778
19,408,430
785, 938
39, 434, 016
118,164
1863.
405
611
095
038
800
l9l
588
391
4,57
496
$8, 980,141
1,180, 941
2. 057,193
1, 618, 593
34, 875, 409
4, 696, 092
6, 766, 697
512, 3.58
9, 820, 945
61,128, 377
263,160
3,126, 369
1, 462, 268
616,
687,
931,
927,
633,
147,
498,
2,
39, 089,
892,
637,. 655
335
577
635
044
1, 835, 981
8, 378, 219
262, 304
1, 860, 835
90, 735, 698 153,217,344 145, 349, 043 100,728, .376 141,938,764
128,473,154
1, 398,
821,
35, 728,
227,
068
895
653
320
6, 017,
2,189,
181,
188,
$13,106,828
7, 080, 557
1, 071. 363
1, 022, 716
23, 043,163
3, 091, 574
5,124, 718
1,149, 384
171, 984
59, 480, 841
1,052,^342
103, 489-
Gold and silver imports and exptorts of Great Britain for nine months, ending
September ZO, 1864.
1. GOLD.
Imports.
Russia . . .
Germany,. Holland, and Belgium
France
Spain and Portugal.."
Gibraltar, Malta, and Turkey
Egypt, for India, and China
West and South Africa
Australia
British Columbia...."
Exports.
$234, 5 i l
1,017, 775
572, 204
503, 796
57; 475
159, 633
340, 431
11 721, 135
57, 819
• $379, 171
26, 2 5 ^ , 188
7, 567, 059
483, 806
1, 926, 357. ^
675, 146
.58
REPORT ON THE FINANCES.
British North American p r o v i n c e s . . . . . . . .
Mexico, South America, and West Indies . .
Brazil
,..
United States
Other countries
Totals ..
191
Imports.
418, 742
20, 245, 652 .
254, 386
25,012,820
294,717
Exports.
436, 529
742, 858
4,432, 225
884, 863
28, 266
60,891.101
49, 815, 526
$9, 981, 440
4, 343, 213
3, 064
27, 969, 102
- 235,316
487, 291
814, 872
$3, 072, 843
9, 366,378
25, 111; 207
192, 173
556, 590
22, 414
©43, 369
43, 834, 297
., 39, 264, 974
2 . SILVER.
Germany, Holland, and Belgium
France. . . . .
Egypt, for India, and China . , .
liexico. South America, and West Indies. .
Brazil
,
United States
-.'....,
Other countries
Totals
3 . GOLD AND SII.VER.
Germany, Holland, and Belgium.
France. „
. . . .^
Spain and Portugal
Egypt, for India, and China. ,
Australia
Mexico, South America, and West Indies.
Brazil
,
United States.
.'
'
Other countries
Totals
. ..
Imports.
$10,992,215
4, 915, 417
756, 129
162,697
11,721,918
48,214,754
489, 701
25,500,111
1, 965, 456
Exports.
$3, 452, 013
35, 625, 565
7, 695, 445
33,037,564
40, 584
"
935, 030
4, 988, 816
907, 277
2, 398, 206
104, 725, 398
89, 080, 500
T.
REVENUE FROM MINERAL LANDS.
COMMUNICATIO.N OF JAMES W . TAYLOR TO THE SECRETARY OF THE TREASURY
SAINT PAUL, November 23,
1864.
SIR : I submit herewith, in pursuance of your verbal instructions, some observatons upon (1) the disposal of mineral lauds with a view to revenue, and (2)
the reorganization of assay offices in mining districts.
._
The Commissioner of the Land Office in 1862 said: " T h e great auriferous
region of the United States in the western portion of the continent stretches
from the 49th degree of north latitude and Puget sound to the 30° 30' parallel, and
from the 102d degree of longitude west of Greenwich to the Pacific ocean, embracing portions of Dakota, Nebraska, Colorado, all of New Mexico, with Arizona, Utah, Nevada, California, Oregon, and Washington Territories. It may
be designated as comprising seventeen degrees of latitude, or a breadth of eleven
192,
REPORT ON THE\FINANCES.
1
hundred miles from north to south, and of nearly equal longitudinal extension,
making an area of more than a million square miles."
Within this district mining will always be the leading industry, and gold and
silver the principal productions. East of the mountain ranges which form the
eastern boundaries of California and Oregon, and west of the 100th meridian
of longitude, agriculture is limited by aridity of climate and the necessity of
irrigation. The grasses are rich and nutritive—very favorable to stock-raising;
but immense tracts will never be cultivated. Hence, gold, silver, and other
metals, with probably herds of cattle, Avill be the staples of production, while
breadstufi's, manufactures, machinery, &c., will be transported for a very long
period from the older States in greater proportion than is usual in our domestic
exchanges.* ' ^
•
In these interior districts the occupation and use of the soil by the miner is
the great interest of realty—real estate—and, in the matter of taxation, asks to
be treated by the national government as land and its cultivation are regarded
and treated in the agricultural States. The miner, digging, Avashing, and blasting the soil for an annual product of gold or silver, regards himself (and is it
not a correct view V) as in the same situation as the farmer of an eastern State,
who works the soil for an annual product of grain. * We impose an income tax
on \hQ profits ofthe farmer; the miner is willing to pay the same, but protests
against an appropriation of a percentage of his ^ro5^ production.
If farming lands and other real estate are left in the Atlantic and Mississippi States, as a proper, if not an exclusive subject .of State taxation, why
should not the mineral lands of the Territories be left to meet the exigencies
of territorial revenue % The nation occupies other grounds and subjects for
the purpose of revenue.
Still the title of mineral lands is in the nation. They- are excepted as y e t .
from survey; they are not subject to pre-emption. It has become necessary to
recognize individual rights and interests in mineral lands. Here is aii opportu• nity for revenue. How shall it be obtained? Shall government take the position of a landlord, granting leases, reserving rents, and enjoining future revaluations with new terms of leasehold ? Or shall government adhere to the system
of absolute sales, with proper modifications, and give patents in fee simple?'
The question is npt new. In 1823, when the disposition of valuable mineral
lands in the State of Missouri was under discussion in Congress, T. H. Benton,
senator from that State, demanded their sale-with allodial tenure, and opposed
the relation of landlord and tenant between the government and citizen. When
the lead mines near Galena were first occupied, the leasehold system, enforced
by military authority, was tried, but the industrial, social, and even financial
results were not satisfactory, and Congress at length abandoned the experiment,
and directed the survey and sale of the Galena mineral lands as usual. (See
Abridged Debates of Congress for 1823, vol. 7, p. 364, for Mr. Benton's speech
advocating sales of mineral lands. Extracts from it are copied and annexed,
appendix No. 1. I submit also, as appendix No. 2, a communication from Major
John P. Sheldon, of Wisconsin, who had charge, as an officer of the government,
of the Galena lands.)
'
. . .
The iron and copper lands of Lake Superior were first leased, but afterwards
Congress directed their absolute sale, which is the present policy.
The Commissioner of the Land Office furnished the Committees on Public
Lands in both houses, at the last session of Congress, with the draught of a bill
which proposes to retain the government title, but permits the occupation of '
•'"^ See papers ". Commerce of the Paciiic Coast " and '' Overland Trade and Communica^
tions between the Pacific Coast and the Mississippi Stales,".in a report of the Secretary of
the Treasury on tbe foreign and domestic commerce ofthe United States made to tha
Senate June 25, 1864.
'
'
REPORT ON THE FINANCES.
193
"mineral lands" on the payment of annual sums in the nature of licenses or
rents. The measure was opposed by the senators and representatives from
the mining States and Territories, and failed to become a law. .It is annexed,
for the purpose of reference, as appen^dix No. 3.
The Commissioner of the. Land Office advocated at the last session the sale
of a very important class of mineral lands, namely, coal-bearing lands, and a bill
w^as drawn, by him which became a law. It is annexed,* (appendix No. 4.)
See also Session Laws, 1864, p. 343.
Another bill for the disposal of mineral lands was presented to the Senate by
Mr. Conness, of California, but at so late a date in the session (June 29) that no.
action occurred. This bill received the'^approval of senators and representa-.
tives from the Pacific States and mining Territories, so far as it was practicable
to consult them. Mr. Conness afterwards (July 4) creintroduced the bill with
some amendments, especially one which made the action of the bill independent
of State or Territorial legislation. This amended bill follows as appendix
No. 5.
*
• '' ^
*
*
*
*
*'
It proposed
only to extend the right of pre-emption (the price was not named in the bill,
but $30 per acre has been suggested) to parties, both individuals and associations, who occupy and improve claims to • mineral lands in accordance with
the local mining codes. The exploration ofthe mining districts by prospectors,
and the.occupation of claims, was not to be interfered with—on the contrary,
was to be encouraged and legalized; but whenever'the miner desired the
fee-simple, and was willing to pay the advanced rate named, then government would hold itself ready to survey aiid sell as elsewhere on the public
domain. The claims first entered would', of course, be those which had been fully
tested and found valuable; but soon every discoverer would consider it his interest to get in the title from the government as the most essential preliminary
to the trial or development of a claim, either by-co-operative labor or with the
aid of capital. Parties practically familiar with the western mines have Avarmly
approved Mr. Conness's proposition, not oily as conducive to private interests
and the welfare of society, but as certain to afford a material increase of revenue.
I t i s submitted that the price of gold and silver lands should be required to
be paid in gold or silver coin,.or bulHon.
*
*
*
#
*
The legislature of Colorado Territory, at the session of 1863, enacted a law
providing for the reservation of one claim on each quartz lode that might be
discovered after its passage, for the purpose of creating a school fund; and Governor John Evans, in his message of February 3, 1864, to the Colorado legisla-.
ture, recommended measures to obtain the sanction of Congress to its provisions.
Hon. J . N. Goodwin, governor of Arizona Territory, in his first message, (September, 1864,) recommended the taxation of''the proceeds of all dividend-paying mines," arid also suggested /' that hereafter the discoverers of mines which are
taken up and recorded be required to locate next to the discovery claim one
claim which shall be the property of the Territory." These practical suggestions may indicate an additional measure for the consideration of Congress. I t
might be made a condition of title to mineral lands, that every tenth claim
should be reserved to the government, without liability to assessment or forfeiture. The national treasury might thus, as a stockholder or claimant, share
in the future development of the mines.
There is another subject to which I desire to recur.
The national government would greatly advance the interests of miners and
mining, by establishing at every well-defined centre of gold or silver production
an assay office—multiplying those offices very liberally, and creating no more
*This act prescribes the manner of obtaining title to sites of towns projected on the public
domain—details which may suggest a method of selling fractional claims or shares in a
mine.
13 F
194
REPORT ON THE FINANCES.
branch mints. I estimate that if an assay office was made accessible to every
mining district, wdiich, during the year 1865, will produce $10,000,000 of bulilion, their locations geographically would be as follows:
1—3. Three in California: one with the mint at San Francisco,
one at Marysville, or central to the northern mines, and one
at
, or central to the southern mines, representing the
collection and assay of treasure at
$30, 000, 000
4.- One for the State of Oregon and Territory of Washington,wdth the branch mint at Dalles City
10; 000, 000
5. One central to the Territory of Idaho—say at the Boise mines.
10, 000,. 000
6—7. Two in Nevada: one at Virginia City, and another near
the eastern boundary, or central to the Eeese River mines,
(for assay of silver)
i
:
,,..
20, 000, 000
8—9. Two in Arizona: one central to the Colorado gold field,
and one central to the Gila silver region
20, 000, 000
10—11. Two in Colorado, Avhere the gold product of 1865 will
not be less than
20, 000, 000
12. One near Fort Benton, in Montana Territory, central to the
mines of the Upper Missouri
'
10, 000, 000
Total treasure product for 1865. . ;
120, GOO, 000
- But there remain four more great interior districts, where the precious metals
. are known to exist, but on account of Indian hostility, &c., have not been developed, namely. New Mexico, Utah, (here the Mormon organization opposes
mining,) the territory near Fort Laramie, transferred to Dakota by the bill
organizing Montana on the north, and the Territory of Dakota. Before the
year 1865 has elapsed, these lo.calities will be added to the gold and silver'producing territories. They should, therefore, be included in a comprehensive reorganization of national assay offices, as follows:
' 13—16. One at Santa Fe, in New Mexico; one at Great Salt Lake City, in
Utah; one at Fort Laramie, in "the territory transferred to Dakota;" and one
near the Black Hills gold field, reported by Lieutenant Warren, and soon to be
t'elieved from Indian hostility, .in Dakota.
/There are sixteen central positions, w^here now, or very soon, an-assay office
^should be opened by the national government to the mining population of the
vicinage. Those situated in New Mexico,. Utah, the "territory transferred to
Dakota," and Dakota, will be required as soon as the arrangements for them,
' can be completed. I anticipate a production of gold and silver for the year lo66
.of $200,000,000.
.
These assay offices established, their annual expenses would be defrayed by
;an assay duty of one per cent., and the next step by the government to the cus;tody and virtual control of our gold and silver product could be easily taken.
Let the assay officers be authorized to ofPer an option to the miners to take their
bars of bullion, or to receive gold notes—yellow notes—payable at the mints in,
gold coin, less a percentage, which would be the minimum of expense for transporting and coining tlie bullion thus deposited" with the government. Plow rapidly would the mountains, and even the sea-coasts, be filled with such a government issue of treasure-notes, powerfully contributing tp a general restorati'on of
specie payments.
*
*
*
*
#
#
«=
In submitting the above estimates of the annual production of gold and silver, I concur Avith the Commissioner of the General Land Office, AVIIO computed
" t h e yield of the precious'metals" in 1862 at one hundred million dollars,, although- I am not unaware that the computations of the San Francisco pres.s
greatly reduce the aggregate.. The transportation of the ore of gold and silver
REPORT ON THE FINANCES.
r
,
.
^
195
•
'
•
through commercial channels does not fully indicate the extent of its production,
nor can we depend upon mint statistics for this purpose. Immense amounts are
^lioarded by the miners, are absorbed in the local demands of business, or secretly
transported from the country. In presenting the foregoing schedule of mining
.districts with their probable production for 1865, I have been governed by the
following considerations :
1. California cannot have less than a population of 30,000, who
^re actually^engaged in mining, averaging $1,000 per annum, (less
than $3 per day,) or an annual a g g r e g a t e o f . . . . . . . . . . . . , .
$30, 000, 000
2. Nevada has a population of 60,000, of whom one-third, or
20,000, are practically miners,-averaging $1,000 per a n n u m . . .
20, 000, 000
3. Of the population of Oregon and Washington, 10,000 are
also receiving' $1,000 each per annum as m i n e r s . . . . . . . . . . .
10,000,^000
4. Of the 20,000 people in Idaho, probably one-half are miners, ,
averaging $1,000 per annum.
.
..
• 10, 000, 000
5. Montana has 20,000 population, half actually m i n i n g . . . \ 10,000,000
6. Colorado has a populatioli of 60,000, of whoin. 20,000 must
l)ereceiving$l,000 from mines .. . . . . . . / . . . .
20, GOO, GGO
7. Arizona, if Indian hostilities are suppressed, will probably
reach an annual product during 1865 of
20, GOO, GGO
•
'
.
:
120,000, GGO
T h e ratio between the mining and other population, observed by the census
•of 1860, was as follows:
Total Population.
. ^
Miners.
California...... . .
..
365,439,
. . . 82,573
Nevada.
...
. . . . 6,857
2,905
CJoIorado . . .. . . . . . . . .
. . . . 34,^70.'
....22,086
As to the average production of each miner, I cannot suppose that $1,000 is
too large; indeed, it may be questioned as too small, since, in most of the'mining districts, $4 to $5 per day is paid to laborers by the proprietors oi claims,
and surface mines are usually relinquished if yielding less than $5 per hand as
a daily average.
'
Observations at different points on the Missouri river, during the summer of
1864, establish an emigration bf 150,000, destined for the mining districts ofthe
mountains, with but few women and children. As this population is now constituted, probably one4hird, or 50,000, will be directly engaged in the produci;ion of gold and silver; and if so, the result Avill not only correct any error in
die foregoing estimate, (perhaps in the instance of Arizona;) but may swell the '
.aggregate treasure product of 1865 to $150,000,000, If, during 1865, a similar exodus shall add an equal population to the Territories of the interior, (which
may be reasonably expected,) the estimate of $200^,000,000 as the production
'of 1866 will not prove excessive.
The prospective population and production of the mining districts-, a's here
.anticipated, will impress every thoughtful, mind with the necessity-of a more
w-igorous and systematic administration of the Territories. Especially must the
government adopt measures adequate for the fullest security of persons and
property, if Congress shall provide for an increase of revenue, in either of the
methods suggested, from the mining communities. Events are rapidly establishing the necessity of a new and comprehensive policy in regard to the immense auriferous districts of the Eocky mountains, and which should now be
Miatured, to take effect imhiediately upon the successful terminatiou "^f the w^ar,
perhaps previously. The permanent welfare of the country demands that the
tiation should reach by roads and seize by settlements the inexhaustible repositoiies of g'old and silver over which it is proposed to extend the colleGtion qf
196-
REPORT ON THE FINANCES.
internal revenue^ Nor must this be left exclusively to accident, to the caprice®
of the squatter and prospector. The great interest of revenue, as well as t i e
national unity, will require jthe organized and omnipresent agency of the goT;ernment in the new communities of the mountains.
In the midst of the present war the central route of a Pacific railroad wsm •
first recognized by Congress, and its prompt construction assured by a liberal
loan of public credit, in addition to a grant of lands. This preference^ results
froin the concentration of population in Nebraska and Kansas, in Colorado, at
Great^ Salt Lake, and in Nevada—four leading landmarks of the overland lioe
between St. Louis and San Francisco. These settlements, with the adjaceBt
discoveries of gold, silver, iron, and coal, are a warrant for the increase of popn- ^
latiOn within ten,years to aggregates adequate to support a railroad by its way
traffic and travel alone, leaving the whole through business for the net profits
of the line. All this is now recognized as practicable—as no longer visionary..
But what if the Territories along the southern frontier shall advance to t h e
same position in population, rnineral discovery^ &c., whicli existed on the central route in 1862, w^hen the-Pacific. railroad received the aid of congressional
legislation ? Or siippose, in the course of a single year, that the population of
Idaho and Montana shall mount to 100,000 souls, with an annualgold exportof $30,000,000, and the whole basin of the Yellowstone river, with the entire
line of the Black hills, shall be discovered to be so rich in the precious metals
as to assure the speedy organization of Dakota, Montanaj and Idaho as States
of the Union before the year 1868. * Certainly, these new communities, witls.
all the migrations o£ people and commodities inseparable from their settlement
and future intercourse, will not be forced into the circuitous transit by tlie
Union Pacific railroad. . Direct routes will be necessary, and it will be the part
of wise statesmanship at Washington to anticipate the location and prosecution
of direct communications on the general routes, north and south, as well as central, which were indicated ten years ago by the first appropriation for a Pacific .
railroad, survey. When that clause was inserted in 1854 in the military appropriation bill, all western men anticipated that three great thoroughfares froiB.
the Mississippi to the Pacific—one from the lakes to the Columbia river, ori^
from St. Louis to vSan^Francisco, and a third between the Gulf of Mexico an5
California—were certain of final consummation; and now, when we witness tbe ^
inevitable progress of mining adventure and population southward, in Arizona^,
and northward, in Idaho, is it not palpable that the success ofthe Union Pacific
line will be immediately followed,by the prosecution of similar enterprises on the
parallels of 35° and 45°, recognized as the latter already is by a congressional
grant of lands at the session of 1863-'64 to a Northern Pacific Eailroad Company]i
• ' ^ ,'
'
.''•'-''•'
. Given anywhere a permanent and productive population, and the railroad
immediately becomes a social necessity, which asserts itself, according to ex- ^
perience in America, in the proportion" of one mile of railroad to every thousaiii^
of population.
Still it is not expected, nor is it in any sense desirable, that Congress shoiiM .
hasten to advance the national credit to otlier, Pacific railroads. The coin/
munities of the northern and southern frontiers, in the present .financial sitii-'\
ation, must await, with patience and confidence, the results of the experiment:" .
w^hich is in progress through Nebraska, Kansas, Colorado, Utah, and Nevada.^ i
Although that line has more engineering difficulties " to encounter, wider^ ancl _ •
more sterile areas to traverse, and less facilities of navigable streams in. ai(l
'-^
of construction, than either the northern or southern line, yet there, is l i t t l e .
\
doubt that the great work will be justified by results. If the English colonj
of Victoria (in Australia) could build, 350 miles of railroad at an expense of<£9,0G0,000, and yet receive into its treasury a net revenue, in 1863, oF
<£433,615, discharging within 66106,385 the entire interest account at six p e r
REPORT ON THE FINANCES
197
•cent, on the cost of construction, what may we not expect from a continental
traiik road, which shall concentrate the tran'sportation of the Central States betAveen the Missouri river .and the bay of San Francisco? I do not doubt that it
will be the disposition as well as the duty of the northern and southern frontiers
to- await the construction and practical success of the Central railway, and to
postpone overtures for equal legislative aid until the financial solution is complete and apparent. By that time, also, they will each exhibit a cordon of settlem.ents which, will present the same assurance of prospective wealth and population as existed in 1862 oii the parallel of 40°, and which justified (as all now
admit) the congressional intervention in behalf of the Union Pacific railroad.
,. But, in acknowledgment of such forbearance, as well as for the sake of vital
Iiational interests. Congress should immediately designate, construct, and protect emigrant or colonization roads, anticipating by their location the future railway, communications, which population will finally demand and establish. Let
this be done, not-nominally, but efiectually—not merely designating as a
horderer blazes his way through a forest, but constructing SLud protecting, in the
fullest sense of those words, such highways for the emigrant from the Mississippi,
to and through the Eocky mountains, and the pioneers, of the future States on
oiEivnorthern and southern frontiers will (I repeat) postpone all applicatioii for
Hiirther railway legfslation, (except^ an appropriation of lands in behalf of a.
southern line, similar to the act of July 2,1864, organizing the Northern Pacific
Biiilroad Company,) at least for a. decade of years.' They will.be fully content
with measures ample and adequate for the security of overland .emigration.
.They would be yery unreasonable, grossly .exacting, if they were not satisfied.
For what is involved in the construction and protection of a,n emigrant or colonijzation road? This, and, nothing less—that a single family of man, wife and.
children, may leave a home in an eastern or Mississippi S^tate, and follow such
a.road through the solitudes of plains and mountains, with full security in inakiug.'sb farm or staking a mining claim, at every stage of his journey. Such a
prcip.osition implies that-the government at Washington is seen and*kriown and
respected over the remote districts of the national territory, as never before;
thskt. savage hostility is suppressed everywhere; that barbarous tribes are.firmly
seGluded upon reservations; that, the surveyor is ever ready to define the occupation of land ; in a word, that the power and pro'tection of the nation pervades
all the space of the nation. How little this seems in the statement; how vast
ifc.will be found as a stage of social and political progress over full half of the
snap of the United States.
.This will appear from a brief summary of the situation^of the overland routes
BQ often mentioned—the. Central, the Northern, and Southern.
:\Even on the overland stage route, the central, with all the advantages of long
and, permanent settlements of whites, we hear of frequent Indian attacks upon
emigrants, although lately repressed with a firm, hand by Colonel Conner
and his California command.
.
'
On; the northern route, the traverse of the Territories of Dakota,'Montana and
Idaho, the government has been engaged with 5,000 men and an expenditure^
feing the years 1862, '63, '64, of at least $20,000,000 in the subjugation of hostile
Bioux Indians who are massed upon the Upper Missouri to the number of.5,000
warriors, and who;resist all communications overland from Minnesota, or by the
BWgable channel of the Missouri river, with the gold fields of the Upper
Missouri and Yellow^stone rivers. ,
.^ •
•Qn the southern route the formidable tribes of Apaches and Comanches
make emigration insecure, and we have recent intelligence from Arizona of the
m^ssacr,e of miners in the newly discovered placers of the Colorado valley.
\A. safe wa.gon road—an emigrant road—is a proposition which imposes upon
&e,,government.no slight task; and yet there can be no evasion of the duty to
establish such security of communication.
^
198
REPORT ON THE FINANCES.
What is the policy of the English government under similar circumstances?
The colony of New Zealand is engaged in a war w^ith the Maoris, a native
population, about as numerous as the Sioux Indians, and even more formidable
as warriors. For their conquest a force of 15,000 troops, two-thirds regulars,
have beeu employed. Already the question of future security to the colo^niBts
is mooted, and the proposition which is received with favor in New Zealand .
and by the home government is the construction of military roads, at least
•1,000 miles in-length, commanding every part of the Maori country, with the
establishment of military settlements upon these roads consisting of 2U,00§
^ volunteers with their families. The New Zealand government proposes a loan
of $20,000,000 for the purpose of constructing the roads and colonizing their
occupants and defenders, and reserves the confiscated lands of. the Maori tribes
-as a fund for,the final discharge:of the colonial debt.
Upon the disbandment of the army of the: Union, there wdll be thousands
who would prefer to receive the land bounties, w^hich Congress will doubtless
provide, in eligible situations on emigrant or colonization roads, as these may be
.hereafter designated through the unsettled districts of the western Territories,
and who would be a reliable agency, both for. constructing these highways in
the first instance, and defending them afterwards. The establishment of civil '
order and the collection of national revenue, would be advanced by some such
system of military colonization.
The concentration of the Indian tribes upon limited reservations, with strict
government surveillance, is another public necessity. Emigrant trains are now
.moving in-all directions. As gold discoveries multiply, the demand increases
for .civilized occupation of every locality suitable for agriculture and grazing^ ^
and collisions between white settlers and the savages should no longer be suffered.
'
The organization before the year 1875 of the Great Plains and the Eocky
mountain region into States of the Union may be expected. . The present
course of legislation indicates that these central States will each be double the
area of the average Mississippi State; and there is no problem of the future
which has greater interest to the statistician than to determine whether great j.
mineral resources will compensate these new States for t*heir limited capacity
of agriculture. All our present information suggests an affirmative of such an
inquiry; and that the internal commerce of the bread-producing and manufacturing States ofthe Uiiion, with the future central States, y hose staples will be
precious metals, animals, hides and wool, is destined to a developnient at least
equal to the exchanges of eastern communities.
/
No considerable revenue can be anticipated from the mining districts until these
measures are accomplished. With strong local government, Indian pacification^
emigrant roads, surveys and registry of lands and quartz lodes, and a definite
system of title to mineral lands, that degree of mutuality will exist between the
government and.citizen as will invigorate and support whatever policy, on the
subject of revehue from inines and mining. Congress may ultimately approve^
But in.no respect will the national authority prove itself so.beneficent as b j
assuming the whole function of the assay of the precious metals ; by extending
its assay offices, to every w.ell-developed centre of mineral production; by issuing
its gold notes or mint certificates in exchange for the, miners'' bullion, and by
assuming the relation of a gold escort from the wilderness to the mints. Such
a jeorganization and extension of the assay and coinage system of the national
government would virtually make the treasury of the United States the depository of three-fourths of our annual production of gold and silver..
Eespectfully, &c., .
; .
,
' ^ • ^ • ;.•
..• • ^
^ JAMES W.'TAYLOE, "
•••,Ho'n..W. Pi. FESSENDEN, •
Secretaiy of the.Treasury..
^
.-
-
REPORT ON THE FINANCES.
199-'^
APPENDIX TO J. W. TAYLOR'S COMMUNICATION ON MINERAL LANDS.
It
Senator Benton''s vicics, in 1823, upon the sale of mineral lands. 'Extract from
Abridged Debates of Congress, vol. 7, p. 364.
The national government by these acts, having concentrated into our hands
the possession of the mines and salines, undertook, in the year 1807, to reap the
fruit of its able policy. For this purpose the luminous idea was adopted of converting, itself into a national landlord, the miners into national tenants, and deriving a revenue from salt-water boilers and lead-ore diggers. This system was
adopted in 1807.' Fifteen years have since elapsed, and certainly fifteen years
of annual experience is sufficient to test the vice or virtue of all money-making
schemes. What has been the fruit of all this monopolizing and leasing system?
Have any leases been taken? Yes, many. Has any lead been dug? Yes,
millions of pounds weight. Have any rents been paid ? No, not a dollar—not
one cent. But perhaps it may be thought that valuable improvements have
been made, the benefits of which Avill inure to the republic, and compensate ibr
the loss of rents. I answer, none. No improvements can be made at salines,
except by sinking wells or boring holes some hundred feet to strata'of salt, or
streams, of strong water wdiich lie below, neither of which has been done at a
public saline. No improvement can be made at a mine except by sinking shafts,
opening galleries, providing ventilators and hydraulic engines, and constructing
permanent furnaces; not one of wdiich things has been done at a public mine,
or ever will be done by a tenant,or lessee for years.
The spirit of tenanting is everywhere the same; it is a spirit adverse to improvement, always bearing towards the injuring of the property in possession,
and always holding back from the payment of rent.
This spirit has had its free range with the mineral lands ofthe United Stat.es,
wdiere no improvement has been made, no rent paid, and a great injury done in
the destruction of timber and in ravaging the ground in search of minerals. Not
even a mine discovered. Of the fifty or sixty public mines enumerated in the
report from the War Department, not one'was known as a mine at this time.
They were nothing but superficial diggings, exhausted or abandoned in.a few
weeks or months after their first discovery.
The veins and masses of ore which approached the surface have alone
been tenanted. Miners call this "picking at the eyes of the mine," while the
body lies at the distance of some hundred or a thousand feet below. In fine,
the fruit of this Avhole system has been injury to the national .treasury, and a
resource to foreign powers to supply us wdth the articles of wdiich God, in his
providence, has given us more than he has to them.
To continue the system will be to perpetuate the relation of landlord and
tenant throughout the vast extent of the mineral districts of the vast republic;
that landlord being the federal government, and holding its domain and body of
tenantry within the limits of a sovereign State. I deny such a power to the
federal government. I take my stand upon the words of the Constitution, and
deny to the federal government to hold land in any State except upon grants
made, and cases enumerated, and purposes specified in the Constitution. I
speak of permanent ownership, not of the transient trustee possession which is
necessary to a fair distribution of the property, and which is recognized in the
compacts with the new States, by an agreement not to tax the public land before
it is sold, and for five years thereafter. I deny to the federal government capacity to hold to a body of tenantry Avithin the limits of any State.
The monarchies of Europe have their serfs and their vassals, but the genius
ot the republic disclaims the tenure and the spirit of vassalage, and calls for:
.200
•
REPORT ON THE FINANCES.
freemen, owners of the soil, masters of their own castles, and free from the
influence of a foreign power. But if a doubt can be entertained of the right to
hold lands and tenantry within the bosoms of the States, none ca..n exist as to the
evils of such a practice.. Even if confined to minerals and salines, the mischief must
be great.
But what is the effect to the' States in which these things shall be Hone?
Population retarded, the improvements of the country delayed, large bodies of
' land held free of taxation, and their elections more or less influenced by the
presence of men holding their leases at the wdll of the federal government. All
this is bad enough, but the worst is yet to be named. The foundation of the
whole is a monopoly odious of itself, and aggravated in this instance from the
nature of the articles monopolized.
I trust that enough has been said to show the bad policy of leasing. Shall
we then adopt the alternative proposed by the.bill, and deliver up the mines
and salines of the republic to the pursuit of individual enterprise, to the care of
individual interest, guided-and sustained by the skill and capital of those'who
may choose to hold them? I maintain it to be our true policy to do so, and
that the government will find its indemnity in the price which will be paid for
them, and the increased, wealth of its citizens; which is, in fact, the wealth of
the government itself. Besides, without a freehold in the s6il, the experience .of
all countries proves that the riches of the mineral kingdom can never be discovered or brought into action.
\
All this is now proved on the mineral lands of.the United States in Missouri.
Fifty or sixty mines have been opened, exhausted, and abandoned. Yes, within
the space of a few months a mine is exhausted, while in England mines are now
worked wdiich were opened two thousand years ago. The reason is obvious.
The English miner, having the freehold of the soil, husbands and improves his
propel ty, and follows the vein downward, even to the distance of two thousand
feet. The American lessee can only take what he finds on the surface of the ground.
All over the world mineral wealth has been discovered either by accident or
by the persevering labor of the oioncr of the soil". It is needless to multiply
examples tb prove the assertion. Every senator's reading will furnish him
with a multitude. Two only will I mention — the discoveries of the great
copper mines of Anglesea, and the salt mine in Chelsea. The former, though o
the richest in the w^orld, and furnishing at this day more copper than all the
mines of Europe jout together, and seated in the bosom of a country settled for
several thousand years, was ouly discovered at the beginning of the last century,
though kiiown as a saline by the Eoman soldiers when Britain was a province
of the Eoman empire. This vast-salt mine is only one hundred' and twenty
feet below the surface of the earth, and then commences in strata sixty feet
thick, and yet was never discovered till the earth was penetrated by the owner
of the soil.
But change the tenure, create afee-siinple inthe soil, and what may not be found?
The example of England presents itself to us. In the early ages her base
metals were considered as too precious for the people, and were reserved as crown
property. Pier mines were leased out, and the great tin mines of Cornwall brought
the imposing sum of one hundred marks per annum, and the rest in proportion.
In the reign of Philip and Mary this" policy was changed. The mineral kingdom, by an act of Parliament, ceased to be a monopoly in the hands of the
crown. It was given up to the skill, and capital, and industry of individuals,
and the result has been that the iron, lead, copper, tin, coal, and salt of England .
have carried the w^ealth and powder ofthe British empire to a height to which" the .
mines of Peru and Mexico can never exalt her. And let us follow her example.
Not the example of her dark ages, but of that enlightened period which has
made of a small island in the sea one of the richest and most powerful empires
.upon the face of the globe.
REPORT O'N T H E FINANCES.
-
20.1
II.
The Galena lead mines,— The experience of the national government in dispos• ing of them.—Letter to the Secretary qf the Treasury .from Maj. Sheldon.
^ST. PAUL, Mi?inesota, Novemher 12, 1864.
SIR : At the request of J . W. T ^ l o r , esq., I have written and forwa'rd to
you, by Captain E. Blakeley, of this city, some recollections relative to incidents in the mining districts of Wisconsin and Dubuque, (Iowa.) Mr. T. was
impressed with the belief that these recollections might possibly be of some use
to you ahd others in framing a just policy for the management of mineral lands
on the public domain.
In 1832 several miners from Wisconsin and Illinois went to the lead ore lands
in the vicinity of Dubuque, and commenced digging. The treaty with the Indians
wdio owned those lands had not been completed, and the government, not deeming it proper that rich veins of lead ore should be found before the purchase
was made, directed General Taylor, (afterwards President,) then stationed at
Prairie du Chien, to remove the miners from the Dubuque diggings. In complying wdth this order General Taylor sent Lieutenant Jefferson Davis, (now
President of the Confederate States,) wdth a force of thirty dragoons, to Dubuque. The miners left their diggings, I believe, without any coercion, being
assured that.the country would be open to them the next summer. .
Sometimes (but not often) quarrels occurred among the miners, respecting
claims to mineral lots, whicli terminated with the death of one or more of the
contestants. I think these quarrels caused the death of about .six persons in
the Dubuque, and two or three in the Wisconsin mines.
Eespectfully, your obedient servant,
J O I i N P . SHELDON.
Hon.
W. P . F E S S E N D E N ,
Secretary of the Treasury.
Recollections and remarks relative to the mining country^ in Iowa, Wisconsin, SfC.
In June, 1833, as an agent of the government, I opened the lead mines at
Dubuque, Iowa, and, in co.nformity to the "regulations'' which then prevailed,
(and Avhich were intended to yield a revenue to the government,) I proceeded to
give out licenses or permits to miners and smelters, on their subscribing to the
regulations. The smelters were also required' to enter into an agreement by
which they bound themselves to pay to the government, through the agent, 6.YQ
pounds of lead.for every hundred smelted, and this payment secured to them a
tract of timbered land, which was surveyed and its bounds marked. " By subscribing to the regulations, the miner bound himself to. sell his mineral to a
licensed smelter, to work upon his. mineral lot a given number of days in a
week, to submit to the decisions of arbitrators duly appointed in all matters
relative to claims to mineral lots, &c., &c.
On receiving his permit, the miner would seek, in what Avas deemed to be
the mineral range, a place upon Avhich to comrnence Avork. Pie Avould usually
measure and mark his lot, (say 100 yards square,) and commence " prospecting," or searching for mineral Should he succeed in striking a fair "prospect,"
in a foAV days or weeks after commencing his digging he Avould erect a cabin
upon or near his lot and continue his labors, or (Avhat often happened) he Avould
sell his " prospect" to another miner. All mineral lots w^ere to be Avorked
' according to the regulations, or they AA^ere to be abandoned by those AAdio had
laid them off, and the stakes and marks AA^hich designated their bounds Avere
202
REPORT ON THE FINANCES.
to be removed. A miner could OAVU or claim tAvo or more lots, if he AA^ould em^
ploy m.en to-AA^ork upon each for the time required by the regulations.
Among the most important duties Avhicli devolved on me as the government
agent Avas the collection of the rent lead, and securing it for the government.
This duty I performed monthly. My visits to the furnaces of the smelters, and
to the diggings of the miners, were frequent; and they became necessary in
order to secure the rent lead Avhich the smelters had agreed to pay. In the
course of the summer of 1833 some of the smelters told me that Major Legate, •
the government agent on the east side of the Mississippi, had ceased to collect
rent lead from the smelters there, and that I need not call upon them for any
further payments. I told them that it had been evident to me from the first
that the policy of taxing the miner for the ore AAdiich he-discovered in the earth
and raised to its surface was a A^ery erroneous one, and that the government
should rather encourage the miner by a bounty on every ton of ore that he
raises, (for the miner paid the tax through the smelter.) NcA^ertheless, I Avould
not permit any smelter to evade his agreement Avith the government, and said I
Avould, Avith the assistance of the miners, place every smelter on the east side
of the Mississippi who refused to abide by his agreement.
From the time the smelters commenced their operations in June, 1833, to the
month of July, 1834, the value of the rent lead collected by me Avas about
twenty or twenty-five thousand dollars. In August or September folloAving I
Avas appointed register of a land office in Wisconsin. Theland district embraced
all the lead mine region on the east side of the Mississippi, except that portion
Avhich lies in the county of J o Daviess, Illinois. During the time that I held
the office of register (five or six years) I became confirmed in the opinion Avhich
I entertained Avhile actiiig as agent at Dubuque, that it \A^as an error of thegoA^ernment to require of miners a tax on the production of their labor, and embraced ev^ery opportunity to urge a relinquishment of the tax, and the sale of
the lands to the miners Avho occupied and Avorked them. While at Dubuque it
Avas ascertained, by pretty correct data, that the profits arising from all the
diggings, Avhen diAdded among all engaged in mining and those employed by
the smelters, AA^ould not give them but a fraction over 37j cents a day; and I
haA'e heard old miners, AVIIO have tried their fortunes in California, say that the
^^chances of maldng a raise^^ in the lead mining lands of Wisconsin and Dubuque AA^ere jusfas good, and as many, as in any portion of California.
Every pound of gold and ton of galena adds so much to the Avealth of the
country; the perseverance and hard labor of the miner gives this increase of
AA^ealth, and if dug out of the public land, so far from diminishing its value, the
price of the land Avhen brought into market Avail be^enhanced from the fact that
it has been proven to be mineral or gold land.
In mining among the lead ore diggings of Wisconsin, Illinois, or Iowa, and
•also in the gold regions bordering the Pacific, few of the very many Avho venture get paid for CA^en a small portion of their labor and hardships ; and yet
the success of the few serves as a fascination to draw on thousands to try their
fortunes in the lottery. In the galena region of Wisconsin, &c,, mining, even
to the experienced miner, is truly a lottery; and at this day, .notAvithstanding
the high price of mineral, there is but A^ery little.done in '^prospecting,^^ all the
miners preferring to Avork upon old diggings rather than risk the loss of time
and money in searching for veins or ''leads" of ore. Some A^aluable discoveries,
however, are made from time to time by chance or unexpectedly, Avhen sinking
AA^alls, digging cellars, &c., and among old diggings new A^eins are sometimes
struck, Avhich yield a rich reward to th,e miner.
Miners and many others Ayho are A\dlling to hazard their time, means, and
labor, commenced prospecting and digging in Wisconsin and Jo DaAdess county,
Illinois, as early as 1825. They made, and with considerable strictness adhered
to, certain rules relative to the rights of each to' lots, mineral discoveries^ &c..
REPORT ON THE FINANCES.
203
and disputes and adverse claims were visually referred to arbitrators. T h e
miners in the Pike's Peak region and in other places where gold has been found
upon the public lands have folloAved alike plan to secure their rights and claims.
When, in the fall of 1834, a portion of the land in the mining region of Wis^
bonsin Avas brought into market, directions Avere given by the General Land
Office to reserve from sale all tracts upon Avhich discoveries of mineral had been
made Avhich Avarranted mining. These directions Avere intended, no doubt, to
protect the miners and the government from speculators seeking A^aluable mineral lands. For a knoAvledge of these discoveries of mineral, the land officers
were instructed to inspect the maps or township plats, upon Avhich it Avas supposed the surveyors had marked the proper location of all the diggings. They
Avere also instructed to consult the agent of the lead mines at Galena, Major
Th. Legate. The inspection of the maps showed that many tracts containing
the most valuable discoveries and diggings Avere not noted or designated upon
them, Avhile many other tracts, noted as diggings, Avere really Avorthless for
mineral, but quite desirable for agricultural purposes. This condition of the
maps does not prove that the surveyors Avere remiss or careless in their duties^
for doubtless their chain often crossed old and Avorthless diggings, Avhicli had
been made by the men Avho, to a considerable number Avere engaged in prospecting over a large portion of the country from 1824 to 1830-'31; the Avorthless
diggings Avould'be noted, Avhile a large portion of the land in the interior of the
section Avould not be seen b y t h e surveyors.
The communications from the agent, at Galena, Major Legate, were of no use
to the land officers to enable them to ascertain the location of diggings or mineral
discoveries, for.they consisted merely of lists of numerous .sections of land Avithin
the boundaries of Avhat Avas deemed to be the mineral country, and on Avhich
the agent supposed mineral Avould be found Avhenever miners Avould seek for it.
These sections, embracing many Avhich contained timbered land, which Avere
deemed necessary for the use of smelters, the agent recommended to be reserved
from sale. Of the Avliole number of tracts thus recommended, perhaps not one
in tAventy or thirty contained a mineral discoA^ery or a mining lot; and the land
officers did not consider themselves authorized by the President's proclamation,
nor by the instructions from the General Land Office, to reserA^e from sale the
lands designated in the lists of the agent. They deemed it proper, however,
Avhenever application Avas made for a tract found upon the lists of the agent, to
require satisfactory proof that the tract was devoid of mineral discoveries and
diggings, or mineral lots.
The General Land Office appeared to be destitute of information as to the
true condition of things in. the mineral region of Wisconsin at the time the lands
Avere brought into market, and no proper measures had been adopted to ascertain
the true location of miners' lots and A'aluable diggings, nor w^evQ tlie land officers
authorized to supply themselves Avith that knoAvledge by any instructions from
the General Land Office. Under these circumstances, and the officers beings
strangers in the land, it can be Avell conceived that many embarrassments arose
from the continual attempts ofunprincipled and greedy men to en ter lands Avhich
Avere proven to be valuable for mineral. The land officers endeavored by every
meansdn their power to prevent the entry of mining lots and diggings, and by
doing so made themselves obnoxious to the hostility of all Avho stroA'^e to enrich
themselves by purchasing discoveries and lots belonging to the hard-workings
miner. To add to these embarrassments, the person Avho Avas appointed to select
the reservations granted to the half-breeds of the Winnebago tribe of Indians by
the treaty raade at Prairie du Chien in 1829, departed from the instructions giA^en
him by the government, and made those selections wdthin the boundary of the
mineral region as it Avas then knoAvn—all the tracts (some thirty-five or forty
sections) Avere to have been selected outside of that region. This occurred in
1835. The person Avho made the selections Avas required to report his pro
204
REPORT ON THE FINANCES.
ceedings to the register of tlie land ofiice at Mineral Point, Avho was instructed
to give his AdeAvs to the General Land Office touching the correctness of those
proceedings. The statement of the register (made to the Indian bureau or to
the General Land Office) Avas conformably to facts, and that, Avith a single exception, all the selections Avere made Avithout regard to the terms of the treaty
and the instructions to the person Avho made thera. Some time after, I think
about .tAVO years, it AA^as decided by the proper department of the government
that the register had taken the correct view ofthe matter, and another person
Avas appointed to make the selections, AAdiose proceedings Avere approA^ed.
Owing to the.limited personal knowledge of the land officers of the location
of valuable discoveries of mineral and of mining lots, many Avere filtered, some
by ffilse testimony, some by connivance of the miners AVIIO owned lots upon the
tracts entered, and some Avere purchased as ordinary farming land, there being
no evidence that mineral AA^as ever found upon them. The land officers, Avhen
they Avere informed of such entries, transmitted the proof to the General Land
Office that such tracts, Avhen purchased, contained valuable discoveries of lead
ore, &c.
When General Shields Avas Commissioner of the General Land Office I had
a long conversation Avith him upon the subject of putting into market the reserved
mineral lands of Wiscoi!isin. OurvicAvs coincided, and in his next annual report
he recommended their sale. Plis recommendation Avas adopted by Congress.
Previous to the sale of the mineral, reservations, I urged the appointment of a
commissioner Avith instructions to visit the mineral region of Wisconsin for the
purpose of taking testimony and deciding upon all cases of entries of mining lots
and valuable discoveries of mineral, and report his decisions, &c., tothe General
Land Office. Such appointment Ava's made, and the commissioner remained in
the mining districtfor some months, giving very extended notice to all interested.
According to the best of my recollection he reported only about twenty or tAventy-five entries as fraudulent and A'oid; and in Avliat manner the tracts, so reported,
were disposed of I do not knoAv, bht presume the miners and others having an
interest in them managed so as to repurchase them from the government.
The sale of the mineral lands, or of the reservations in the mineral region, Avas
not detrimental to the rights of the miners ""to theirs lots. The tract, or subdivision of a section Avliich embraced the lots claimed b}^ miners, w^ould be entered
jointly by them, or, what Avas more usual, they Avould permit the entry of the
tract by a single person, on condition of receiving from him a Avarrantee deed for
their mining lot, and perhaps their cabin and garden. All claims were thus
equitably and peaceably settled.
,. After leaving Dubuque, in 1834, a person by the name of Tanner AA^as appointed in my place to collect fromthe smelters the rent-lead; but he remained
there only six or eight months, Avhen he resigned his agency for the reason that
he Avas unable to collect an ounce of rent for the government, and he deemed it
dishonest to receive a salary from government AAdien it Avas not possible to render
any service therefor. Major Legate, the agent at Galena, had not collected any
rent for a long period before I left Dubuque, and I think I turned over to him
the last lead that the government received for rent. In 1833-'34 the lead-mine
district of Dubuque Avas not Avithin the jurisdiction of any courts of laAV; there
was no "suing and being sued;" and haying secured the good-Avill of a vast
majority of the miners, 1 found no difficulty in persuading the smelters that it
would be to their interest to fulfil their engagements to the government.
A'short time before the reserA^ations of mineral land w^ere brought into market, a government agent Avas appointed and sent to the lead-mine region in Wisconsin, Illinois, and loAva, Avith instructions to. collect from the smelters the
rent (lead) Avhich they had refused or neglected to pay to the proper agents of the
government (amounting in all to several hundred thousands of pounds.) This
agent,, after one or two years' labor, and all in vain, Avas recalled,- or relinquished
REPORT ON THE FINANCES
,;
205
his occupation in despair, I knoAv not AAdiich, nor do I knoAv the obstacles A\diich
were thrown in the Avay of the agent, and Avhich rendered it- impossible for him
to collect the rentdead due the gOA^ernment by the terms of the licenses given
to the smelters. The reports of the agent, if he made any, Avill perhaps elucidate the matter. At the date of his labors I Avas not in the mining country.
In. this place it Avill be proper to state another source of trouble and expense
to the gOA^ernment, originating in the.Wisconsin mining district. The.hostility
of certain unprincipled men to the land officers (and more particularly to the
register) led them to accuse the officers of gross frauds upon the government,
andof selling many tracts of land in a fraudulent manner; some Avere represented as never haAdng been offered at public sale; some as being Avell-known
mining lands, and some as having been apphed for and refused, and not sold
until applied for by a favorite of the land officers, &c. These men, aided by
the person Avho Avas first appointed to make the selections of land for the Winnebago half-breeds, (before alluded to,) succeeded in persuading or inducing the
proper department at Wa.shington to commence some thirty or forty suits in
chancery against citizens of Wisconsin Avho had purchased lands in the mining
district; the suits Avere for the purpose of making-void the sale and ousting the
purchasers, one of Avhom Avas the register of the 'land office, whose case stood
first on the list. It is only necessary to say that not a si.ngle case Avas decided
against the purchaser, and yet the government Avas at the expense of employing
an able lawyer in the State of New York to aid the United States attorney of
Wisconsin in conducting the suits.
To the trouble and expense to the government, origiriating in the system of
rents from the smelters of lead ore, I Avill add to the preceding detail one other
fact Avithin my recollection. Colonel Henry Gratiot commenced mining and
smelting in Wisconsin at a very early period, and paid a large amount of rentlead to the government agent at Galena. In 1844-'45 his petition Avas before
Congress praying for relief, on the ground that a large portion of the mineral
Avas dug and smelted on lands belonging to the Winnebago tribe of Indians, 'to
whom he made large payments in goods, &c., for the privilege of ruining and
smelting on their lands. The committee of the House of Eepresentatives, to
whom the petition Avas referred, reported a bill for his relief which became a law,
providing a repayment to him of some fifteen or twenty thousand dollars, being
the value of the lead Avhich had been exacted from him illegally or improperly.
In respect to the subdivisions of sections in Wisconsin, Avithin the buunds of
the mineral discoveries, it may be truly said that not five tracts in a hundred
have yet been dug upon or " proven" for lead ore; the same may be said of the
lead-ore region in Illinois and Iowa; and centuries, perhaps, AviU pass before
that region will be fully developed as a rich mining country. To open the rich
veins of galena Avhich are UOAV hid from the most experienced seeker, (for there
are no surface indications that can be depended upon,) it Avill reqiiire the union
of capitalists AVIIO are Avilling to hazard their money in the search.
The true policy of the. government is to encouragethe development of all its
mineral and metal lands; and Avhile every proper facility and aid should be
giA^en to persons AAdio desired to mine, there could be no just reason for exempting xXiQ fortunate miner from paying to the government a tax Avhich other citizens are now, and for a long time Avill be, required to pay—a tax on his yearly
income or clear profits. And this tax could be as easily assessed and collected by
competent officers in a mining country as in our farming districts and towns.
Lands known to be A^aluable for minerals or metals should be surveyed and sold,
being first offered in the market to the highest bidder. The longer such lands
are Avithheld from sale, the greater Avill be the liabidty of the miners and settlers
to quarrels and litigation.
'
JOHN P. SHELDON.
206
REPORT ON THE FINANCES
IIL
^
^
Mr. Bennett''s bill, presented to House of Representatives March 18, 1864, recognizing the permanent title of government to mineral lands, and a right of
occujyation by the miner.
Be it enacted by the Senate and, House of Represento,tives of the United
States of America in Congress assembled. That the mines and minerals in the
public domain shall be held as the property of the nation, open to the occupation
of all loyal citizens, subject to such regulations, conditions, and restrictions as
are hereinafter stipulated, or may hereafter be prescribed by laAv, and subject
also to the miners' laAvs, regulations, or local usages of the several mining districts, so far as the same may not be in conflict Avith the laAvs of the United
States, or such executive regulations as may be made in pursuance thereof
SEC. 2. A7id be it further enacted,. That the discoverer of any mine, placer,
or lead shall be entitled to hold, subject to such regulations as may be prescribed
as to occupancy and improvement, one discovery claim, and to pre-empt and hold
one additional claim in the same mining district to the extent and upon the terms
alloAved to other miners, Avhicli other miners are hereby restricted to one claim
each of the same kind, until such claim shall be Avorked out or abandoned by a
recorded relinquishment.
SEC. 3. And be it further enacted, That any miner may hold one hill., one flat,
one bar, or river bed, one quartz or lead claim, in the same district: Provided,
That each shall be AVorked in good faith in its proper season within eacn year,
and in such manner as may be prescribed by the local mining laAA'-s of the proper
district, or by any law of Congress, or executive regulation as aforesaid.
SEC. 4. And he itfurtlier enacted. That it shall be the duty of the collector
or deputy collector of internal revenue nearest to or in the properemining
district to receiA^e and account for all moneys paid to him for the use of the LTnited
States under the requirements of this act, and according to such regulations as
may be prescribed by the Treasury Department, and Avhose general bond shall
cover all such liabilities. And it shall be the duty of the internal revenue assessor or assistant assessor for the proper mining district to make returns- to the
collector, and to the General Land Office, or the names of all parties Avorking
mines Avithin his jurisdiction, Avitli specific designations as to localities, and further, from time to time, so to report the names of any person or persons Avorking Avithout proper Avritten authority to do- so, as hereinafter required: and any
party Avho shall be Avorking a mine after the publication of regulations pursuant
to this act shall, in default of payment, be liable either to a fine of
dollars or forfeiture of product, in the discretion of the court.
.SEC. 5. And be it further enacted, That a declaratory statement m^iy be filed
Avith the recorder for the mining district upon any quartz, silver, or copper ore
lead to the extent allowed by the local mining laws for any one claim: Frouided,
however, That the party shall first present to the collector or deputy collector
officiating for-the mining'district a certificate from said recorder that such declaratory statement has been filed, and shall thereupon pay to said collector or deputy collector the sum of
^— dollars for the use of the United States; and
the official receipt of the collector or deputy shall be the evidence of the party's
right to hold the claim for one year, and no longer, from date of such receipt, in
order to test the value of the claim.
SEC. 6. And be it further enacted, That Avhere any party falling Avi thin the
provisions of the foregoing section shall fail, Avithiu thirty days after the expiration of his year, to obtain from the said recorder a certificate showing that he has.
established, to the satisfaction of said recorder, by due proof, the fact that he is
in actual occupancy and improvement of said claim, and also showing by his
written declaration his intention permanently to work his claim as a mine, such *
REPORT ON THE FINANCES
207
party failing shall ipso facto forfeit all right to use the same; but Avhen the party
shall.obtain from said recorder a certificate stating that such proof and declaration have been filed, he shall thereupon pay to the collector or deputy collector,
•as aforesaid, the sum of
r- dollars per foot for a permanent license or permit,
which license or permit to be issued by said collector or deputy, shall stipulate
for the payment of a liko sum of
dollars per foot annually thereafter, the
successive payments to be sliOAvn by indorsement or otherwise of said collector
upon such permit ; but upon the failure of the party for the space of thirty
days to make such payment, the claim shall be absolutely forfeited to the United
States.
.
,
SEC. 7. And be itfurtlier enacted. That the privilege alloAved by the fifth
section of this act shall be extended to persons desirous of Avorking placer mines
or other than quartz or ore leads, wdth this difference as to time, that the period
for testing shall be restricted to thirty days; and if, at or before the expiration
of that time, the party shall desire a permanent permit or license, he shall present
to the collector a certificate froni the recorder, showing that due proof has been
filecl Avith the latter of the occupancy and improvement by the party, who shall
thereupon make payment of ——— dollars to said collector, to be rencAved annually by the payment of a like sum, the collector's or deputy's receipt to be
evidence of the miner's right: Provided, That in default of payment at any
period stipulated for payment, forfeiture shall ensue.
SEC. 8. A?id be it further enacted. That the product of all mines shall be subject to such monthly, quarterly^or annual tax or percentage upon such product
as shall be prescribed from time to time by law.
SEC. 9. And be itfurtlier enacted, Pdiat it shall be the duty of the Commissioner of the General Land Office to prepare proper regulations for giving full
effect to the foregoing law, except so far as the accountability of the collectors
or deputies for receipts is concerned, the regulations in that respect to be prepared by the Treasury Department. And it shall be the duty of each collector
to cause to be prepared, and transmit it to the General Land Office, a topographical map ot the miimig districts falling Avithin his jurisdiction,^ designating, as
near as may be, the boundaries of the districts, Avith the localities, position, and
extent of each claim.
AN ACT passed July 1, 1864, (Session Laws 1863-'64, p. 313,) "for the disposal of coa
lands and of town property in the public domain."
Be it enacted by the Senate and House of Rej)resentatives of the Unitecl
States of America in Congress assembled, That Avltere any tracts embrace
coal beds or coal fields, constituting portions of the public domain, and Avhich
as " mines" are excluded from the pre-emption act of eighteen hundred and fortyone, and Avhich under past legislation are not liable to ordinary private entry, it shall
and may be laAvful for the President to cause such tracts, in suitable legal subdivisions, to be offered at public sale to the highest bidder, after public notice of
not less than three months, at a minimum price of twenty dollars per acre; and
any lands not thus disposed of shall thereafter be liable to private entry at said
minimum.
SEC. 2. And be it further enacted. That in any case in which parties have
already founded, or may hereafter desire to found, a city or toAvn on the public
208
,
REPORT ON THE FINANCES.
lands, it shall and may be lawful for them to cause to be filed Avith the recorder
for the county in Avhich the same is situated a plat thereof, for not exceeding
six hundred and forty acres, describing its exterior boundaries according to the
lines of the public surveys Avhere such surveys have been executed; also giving
the name of such city or town, and exhibiting the street^., squares, blocks, lots,
and alleys, the size of the same, Avith measurements and area of each municipal
subd.vision, the lots in AAdiich shall each not exceed four thousand two hundred
qua
feet, with a statement of the extent and general character of the imspro ments; the said map and statement to be verified under oath by the party
acting for and iu behalf of the persons proposing to establish such city or tOAvn;
and Avithin one month after such filing there shall be transmitted to the General
Land Office a verified transcript of such map and statement, accompanied by
the testimony of tAvo Avitnesses that such city or town has been established in
good faith; and Avhen the premises are Avithin the limits of an organized land
district, a similar map and statement shall be filed Aviththe register and receiver'
and at any time after the filing of such map, statement, and' testimony in the
General Land Office, it shall and may be laAvful for the President to cause the
lots embraced Avithin the limits of such city or tOAvn to be offered at public sale
to the highest bidder, subject to a minimum of ten dollars far each lot; and^ such
lots as may not be disposed of at public sale shall thereafter be liable to private
entry at said minimum, or at such reasonable increase or diminution thereafter
as the Secretary of the. Interior may order from time to time, after at least
three months' notice, in vicAv of the increase or decrease in the value of the
municipal property: Provided, That any actual settler- upon any one lot, as
aforesaid, and upon any'additional lot in AA^hich he may have substantial improvements, shall be entitled to prove up and purchase the same as a pre-emption, at said minimum, at any time before the d a y fixed for the public sale.
SEC. 3. And be it further enacted. That Avhen such cities or toAvns are established upon unsurveyed lands, it shall and may be laAvful, after the extension
thereto of the public surveys, to adjust 'the extension limits of the premises
according to those lines, Avhere it can be done Avithout interference Avith rights
Avhich may be vested by sale ; and patents for all lots so disposed of at public
or private sale shall issue as irj ordinary cases.
SEC. 4. And be it further enacted^ That if Avithin twelve months from the
establishment of a city or town, as aforesaid, in the public domain, the parties
interested shall refuse or fail to file in the General Land Offjce a transcript map,
Avith the statement and testimony called for by the provisions of the second
section of this act, it shall and may be lawful for the Secretary of the Interior
to cause a survey arid plat to be made of such city or toAvn, and thereafter the
lots in the same shall be disposed of as required by said provisions, Avith this
exception, that they shall each be at an increase of fifty per centum on the
aforesaid minimum of ten dollars per lot.
/
SEC. 5. And be it further enacted. That effect shall be given to the foregoing act, according to such regulations as may be prescribed by the Secretary of
the Interior. The act entitled " A n act for the relief of the citizens of tOAvns
upon the lands of the United States under certain circumstances," approved
May 23, anno Domini eighteen hundred and forty-four, and all other acts and
parts of acts inconsistent Avith this act, be, and the same are hereby, repealed.
REPORT ON THE FINANCES.
209
V.
Mr. Con7iess^s bill, presented to the Senate July 4, 1864, " to provide for the
survey and sale of the mineral lands, and to extend the right of pre-emption
thereto.''^
•
/
Be it enacted by the Senate and House of Representatives of the United
States of America- in Congress assembled. That the President of the United
States shall, as soon as may be after the passage of this act, order a survey of
the public lands hitherto designated as "mineral lands," and the surveyor
general ofthe United States in each State and Territory containing such lands
shall proceed to survey or subdivide said mineral lands into townships, sections, quarter sections, sixteenths of sections, and tracts of ten and five acres
each, and such lesser fractions of a section as the Secretary of the Interior
shall direct. Or whenever, in the opinion of the Secretary of the Interior, a
departure from the rectangular mode of surveying and subdividing the public
• lands Avould promote the public interest, he may direct such change to be made
in the mode.of surveying and designating the said lands as he may deem proper
wi^th reference to the existence of timber, mountains, mineral deposits, and the
advantages of Avater privileges ; and after a plat of said survey and subdivision
is returned to the office of the register of the land office in any district Avhere
mineral lands are situated, any person or association of persons, having previously occupied and improA^ed a claim or claims, according to the local custom
or rules of miners in such district, and in regard %^ Avhose possession there is or
shall be no controversy or opposing claim, may enter either of said subdivisions,
not exceeding
acres in any single entry, upon the payment to the receiver ofthe land office of — dollars per acre, and shall.be entitled to receive
a patent for the same, subject to the approval of the General Land Office; and
thereafter mineral latids remaining unsold, and in regard to Avhich there is no
controversy or opposing claim, may be in like manner entered by individuals,,
or associations of individuals, AVIIO shall prove to the satisfaction of the local
land office the facts as aforesaid of actual possession and improvement, according to the local custom or'rules of miners : Provided, That the laws and regulations of the General Land Office noAv and hereafter in force governing the
disposition of public lands shall be applicable in the disposition of mineral
lands, Avhen not inconsistent Avith the provisions of this act: And p>rovided,
further. That the mineral lands in the public domain prior to appropriation and
sale, both surveyed and iunsurveyed, are hereby declared to be free and open to
exploration and occupation by all citizens and those Avho have declared their
intention to become citizens, subject to such regulations as may be prescribed
by laAV, and subject also to the local custom or rules of miners in the several
' mining districts, so far as the,same may not be in conflict with the laws of the
United States, or such executive regulations as may be made in pursuance
thereof
SEC. 2. And be it further enacted. That Avherever, prior to the passage of
this act, upon the lands heretofore designated as mineral lands Avliich have been
excluded from survey and sale, there have been homesteads made by citizens of
the United States, or persons Avho have declared their intention to become citizens, which homesteads have been made, improved, and used, for agricultural
purposes, and upon Avhich there have been no valuable mines of gold, silver,
cinnabar, platinum, or copper discovered, or Avhicli a,re properly agricultural
lands, the said settlers or owners of such homesteads shall have a right of .preemption thereto, and shall be entitled to purchase the same at the price oi one
dollar and twenty-five cents per acre, and in quantity not to exceed one hundred and sixty acres.
SEC. 3. And be it further enacted, Hh^dX Avhere, by priority of posses^iouj
14 F
•
210
-REPORT ON THE FINANCES.
rights to the use of AA^ater for mining, agricultural, manufacturing, or other purposes have A^ested and accrued, and the same are recognized and acknoAvledged
by the local customs, laws, and decisions of courts, the said possessors and
OAvners of such vested rights shall be maintained and protected in the same;
and the right of way for the construction of ditches and canals for the purposes
aforesaid are hereby acknowledged and confirmed.
SEC. 4. And be it further enacted. That upon the survey of the lands aforesaid the Secretary ofthe Interior may designate and set apart such portions of
the said lands as are clearly agricultural lands,, Avhich lands shall thereafter be
subject to pre-emption and sale as other public lands of the United States, and
subject to all the laAvs and regulations' applicable to the same. And the sum
of
dollars, or as much of the same as may be necessary, is hereby appropriated, out of any moneys in the treasury not otherAvise appropriated, for the
purpose of defraying the expenses incident to this act.
-
.
.
U.
M I N T OF THE U N I T E D STATES,
Philadelphia, October 3, 1864.
SIR : I have the honor to submit the folloAving report of the operations of the
mint and its branches for the fiscal year ending June 30, 1864:
The coinage of the late fiscal year, although not so large as.in some former
years, exhibits, notwithstanding the disturbed condition of the country,, a satisfactory increase over the coinage of 1863.
• The amount of bullion, in value, received at the mint and branches during
the fiscal year was as folloAvs: gold, $23,986,989 92; silver,. $933,818 55] total
deposits, $24,920,808 47. From this total a deduction must be made for the
bullion re-deposited, or bars made at one branch of the mint and deposited at another for coinage. Deducting the re-deposits, the amount Avill be $24,012,741 49.
The coinage for the same period w^as as folloAvs: gold coin, $21,649,345;
imported and fine gold bars, $2,333,403 3 1 ; silver coin, $548,214 10; sih^er
bars, $301,8.72 89; cents coined, $463,800-; total coinage, $25,296,635 30; numbers of pieces of all denominations coined, 46,983,396. The distribution of bullion received at the mint and branches Avas as follows: at Philadelphia,
gold deposited, $3,002,287 19; gold coined, $2,580,945; fine gold bars,
$307,3^2 07 ; silver deposits and purchases,. $223,695 77 ; . silver coined,"
$200,7J.4 10; sih^er bars, $7,655 2 3 ; cents coined, $463,800; total coinage,
$3,560,436 40; number of pieces, 45,114,276;' total deposits of gold and silver,
$3,225,982 96.
'
,
"
,
At the branch-mint, San Francisco, the gold deposits Avere $18,913,547 7 0 ;
gold coined, $19,068,400; silver deposits and purchases, $418,570 80; silver
coined, $347,500; silver bars, $120,909 02; total coinage of gold and silver,
$19,536,809 02; number of pieces, 1,869,120.
The assay office in NCAV York received during the year, in gold bullion,
$1,584,825 06; and, in silver, $291,551 98; fine gold bars stamped at that
office, 1,812—A^alue, $1,539,751.27; silver bars, 1,947—value, $173,308 64;
total A^aliie of gold and silver bullion, $1,876,377 04.
The branch mint at Denver, Colorado Territory, has been, during the past
year, successfully engaged in melting, refining, assaying, and stamping gold
bullion, returning the same to the. depositor in the form of unparted bars, bearing the government stamp of weight and fineness. The number of bars stamped
Avas 532—value, $486,329 97..
•
The efficiency and usefulness of this branch would be greatly increased if a
safe and expeditious mode of transportation could be secured. An overland
REPORT- ON THE FINANCES.
211
\
route of six hundred miles is a formidable obstacle in the Avay of commercial
intercourse Avith our eastern cities and markets. In addition, the hostility of
the Indian tribes along the route, doubtless instigated by rebel emissaries and
bad Avhite men, has increased the difficulty and dangers of inter-communication
and the transportation of bullion to the Atlantic markets. These difficulties
Avill probably be o"bviated in due time, and-that institution will then assume her
proper position as a branch mint.
'
.
Efforts liaA^e been made to introduce a systeni of purchases and exchanges,
by Avhich the government Avill assume the risk of transporting bullion from,Denver to places Avhere it may be needed for coinage or purchase. The government,
by purchasing the bullion at Denver, and paying therefor by draft in specie on
the treasurers in the Atlantic States, would relieve the OAvners of all responsibility and enable them to convert their bullion into eastern funds Avith but little
expense. The act of Congress establishing a branch mint at Denver provides
" that the superintendent of said branch mint be authorized, under the direction
of the Secretary of the Treasury, and on terms to be prescribed by him, to issue
in payment of the gold-dust and bullion deposited for assay and coinage, or
bars, drafts or certificates of deposit payable at the treasury or any sub-treasury
of the United States, to any depositor electing to receive payment in that form."
This provision embodies the true policy of the gavernment in relation to the
deposits of bullion in branch mints or assaying offices distant from our great
commercial centres. Its accomplishment Avould not only benefit the hardy miner
and the gold regions of Colorado, but the general commercial interests of the
country and government. Eenewed efforts ought to be made to introduce this
system, andAvhen the difficulties noAv in the Avay are removed, and the overland
stage-route to Denver in full and successful -operation, satisfactory arrangements
can be made Avith that company and others by AAdiich the bullion purchased by
the government Avill be safely brought to the eastern cities and depositories.
GOLD MINING REGIONS.
The reports from the gold and silver regions of our country are very satisfactory, and indicate an abundant and increasing production. The places Avhence
the deposits were obtained, and the amount from each locality, are set forth in
the tabular statements attached to this report. These tables contain nearly all
we have to say on the subject of our gold mining regions. There is occasionally an uncertainty as to the origin of a deposit of gold, and Idaho may have
' obtained some credits AAdiich belong to Colorado. Every precaution, ho^vcA^er,
is taken to have the deposit credited to its proper locality, and Avlien an uncertainty arises it is credited to the region Avhich the nature of the bullion indicates
it to belong. In relation to Idaho it may be stated that the production of the
last has largely exceeded that of the previous fiscal year, and the indications
of a still larger yield are most encouraging.^ The statistics found in this report
prove the correctness of these remarks. For the fiscal year ending June 30,
1863., the amount of gold bullion received from Idaho Avas $1,816 97; during
the past year the amount reached $2,306,568 10; an increase of more thau two
rnillions in one year. Indian hostilities, and the troubled state of the country
generally, have affected to some extent the operations in our gold-producing
localities; still our mining regions are the scenes of activity and excitement, and
enterprise and capital are fast taking possession of them. In ^some places,
especially Avhere the mining is superficial, individual enterprise is sufficient;
but in others, and especially in Colorado, the fprce of companies Avith large
resources is necessary. Such organizations, under prudent and proper" management, cannot fail to be successful, realizing large profits for themselves, and at
the same time developing by associated capital and labor the material resources
and'Avealth of our nation. Within the pasf year, large iiiA^estments in that
212 ,
-J
REPORT ON THE FINANCES.
region have been made by parties in NCAV York, Philadelphia, and elscAvhere
From Nova Scotia Ave receive some gold, and occasionally small deposits from
Canada. A report from the latter region, in pamp'ulet form, received some
months ago, does not afford much encouragement as to paying returns; but
more recent discoveries render it not improbable that a new and successful gold
region Avill be there developed. Australia and New Zealand continue to be very.,
productive, and doubtless Liberia also, although we have no direct information
from that quarter. The past fifteen years has been an era of Avonderful activity
in gold mining, and the effects of this addition of gold to the Avealth of the
world, upon industrial pursuits, cofnraerce, and civilization, are everywhere
manifested. But Avealth alone cannot secure the peace aiid prosperity of a
nation. "Virtue and truth, more than gold and silver, can make a nation great,
and its people prosperous-and free.
SILVER OF NEVADA.
The history of the deA^elopraent of any mining region is a romance, full of
surprising incidents, and none is more so than that of Nevada Territory. From
the first discovery ofsilver, in June, 1859, to the present moment, that country
has been a scene of excited search, toil, and speculation, of rapid fortunes, severe
losses and disappointments. It would be out of place in this report to enter
into details, Avhich may be found elscAvhere; but to inquire what becomes of all
this vast yield of silver, and Avhat benefit is to inure to our country from its
production, is certainly alike proper and instructive. In a. time of peace shall
Ave have a share of the gold and silver of our own mines for our currency and
use; or must it be carried off to the p'ethoric vaults of European banks and
capitalists? This latter is precisely the direction all the silver has taken
thus far. Among the injuries inflicted upon us by the rebellion, not the least
serious is the banishment of sih'er.. None of the^NcA^ada silver is coined here,
and but little at San Francisco, Avhere it first goes. Our correspondents at
that port inform us that it is all shipped to England, partly in rich ores, Avhich
can more economically be smelted there, and partly in metallic bars. We have
also some information from London as to the receipt of this bullion, but not
comprehensive enough to serve as a statistical return. In fact, Ave do not know
how much silver is raised from those mines; they are rich and A^aluable. . We
knoAv that some of the best of them sell in the market at $2,500 to $5,000
specie for one foot frontage, and have yielded from two to four per cent.
• monthly on such prices. These mines are not held by British capitalists, nor
Avorked by British subjects, although many of the miners are from Corn Avail
and Ireland. They are held and controlled by our own cilizens, changing
OAvners frequently, as the stock market is extremely a:ctive and prices very
fluctuating. The reasons for the disappearance of this silver are very obvious,
particularly in this crisis of our country's history! The Avar in Avhich Ave are
now engaged has compelled a resort to paper currency to meet the increased
taxation and expenditures of the nation. This currency supplies the place of
specie, Avhich increases in A^alue commercially in proportion to> the increase of
the. paper circulation. Its commercial value being thus increased it ceases to
be a circulating medium,,and is either hoarded at home, or sent abroad in payment of foreign importations. Again, the diminished export of our leading
products, especially cotton, and the continuance of extravagant and unnecessary
impprtations (often forced upon our market by unfriendly foreign importers)
have caused the balance of trade to be largely against us, requiring the export
of our precious metals to pay a debt which ought, from every motive of interest,
every consideration of patriotism,, to have been avoided. War has affected our,
currency and commerce, has diiA^en our specie from present circulation, and poured
it into the coffers of the foreign merchant and capitalist.
REPORT ON THE FINANCES.
213
Peace A\^ill restore what Avar has destroyed, the untiring energy of the American
people will regain Avhat has been lost, and make our commerce and currency
rival that of the most favored nations. Our nation lives, and in the exercise of
patience, perseA^erance, patriotism, and a real confidencedn the sentiment recently
stamped upon some'*of our coinage., " I n God Ave trust,'\Ave may hope for a
speedy restoration of peace and union—a higher national life, and a more perfect
and enduring nationality.
'^
ASSAY OFFICES.
The rapid dcA^elopment of .our gold mining regions and the discoA'ery of ncAV
and rich deposits of the precious metals, render it incumbent upon the government to provide facilities for melting, assayings and stamping of bullion in those
Territories in which the mines are located. These mines afford a wide field fbr
Avell-directed enterprise and profita^ble investment of capital. Already large
and Avell-conducted private refining and assaying establishments have been put'
in successful operation. They Avill doubtless be increased in number and capacity Avhen demanded by an increased production of the precious metals; and ,
Avhilst the business of refining and parting by private enterprise should be encouraged, the true national policy is to provide government assay offices, Avhich .
Avill afford the raining and commercial interests of those regions every practicable fVicility that can be desired. Neither public nor private interests, national
or local considerations, require the multiplication of branch mints for coinage. .
.When located far from our great commercial centres, the difficulties and expense
necessarily attending their operations greatly outweigh every advantage that
can be derived from their establishment. The mints now in operation- are
sufficient for the coinage of all the gold and silver that can be produced in the
United States. San Francisco is the commercial and economical point for the
coinage of t:he precious metals produced from the mines of the States aVid 'Territories Avest of the Rocky mountains. The parent mint in Philadelphia occu^pies the same position in reference.to the Atlantic States. These tAvo great
central institutions, in their capadty for coinage, can abundantly meet any governmental or comraercial demand. These for coinage, and the establishment of
assay offices by the government in our mining regions, for melting, refining,
assaying, and stamping bullion, will secure" to the mining interests ofthe country every facility that can be desired and every encouragement that can Avith
propriet}^ be expected. •
•
BRONZE COINAGE.
'
^
The substitution of the bronze alloy for the nickel mixture, as authorized by
Congress, has been highly successful. The demand for the one and two cent
pieces has been unprecedented, and every effort has been made to meet it. The
demand still continues, although the number daily issued largely exceeds that
of any former period. Large quantities are hoarded and thusd^ept from circulation. They have also been bought and sold by small brokers at a premium.
This has induced individuals to collect them for the purpose of sale, thus producing a scarcity and inconvenience to the public that ought not to exist. The
proportion of the three metals in the bronze alloy has been steadily maintained,
as showii by the constant trials in the assay department, and regularly, as required by law, reported to'me. The tAvo-cent piece is a most convenient and
popular coin. Its size and Aveight contribute to its usefulness. The motto—
" I n God Ave trust"-—stamped upon this coin, has been highly approved by the
p.ublic, not only as iinproving the artistic beauty of the piece, but also expressiA^e of our nation's reliance upon the "God of nations" in this hour of peril
and danger. W h y sliould this distinct and unequivocal recognition of the sovereignty of God, of Him AVIIO is " the King of kings and Lord of lords," be con
214
REPORT ON THE FINANCES.
fined to our bronze coinage? The silver and the gold are His, and upon it
should be impressed, by national authority, the declaration of our nation's confidence and trust in Hirn "Avho maketli Avar to cease unto the. ends of the
earth," and " who stilleth the raging of the sea and the tumult of the people."
Let our.nation in its coinage honor Him, in Avhom is our strength and salvation.
ALUiATINUM BRONZE.
During the past year some interesting experiments Avere made Avith aluminum
as an alloy for coins; not Avith a vicAv^^to displace the bronze coinage, but to
propose a system of tokens forfiA^eand ten cents. More than 4wo years ago
experiments were raade in aluminum alloys, to try their fitness for medals. Information Avas received from Paris that the introduction of only one per cent, of
aluminum into fine sih^er Avould resist the sulphuretted tarnish Avhicli is so apt
to attack that metal in certain exposures. The experiments made here did not
confirm that statement; on the contrary, a slip of this alloy (99 silver, 1 aluminum) suffered more discoloration from the A'apor of sulphuretted hydrogen
than a slip of fine sih^er. The alloy Avas also much harder. An jalloy of thirteeii parts copper Avith one of aluminum Avas then tried, and another of nineteen
parts copper to one of aluminum. The former gave a pale gold color,-the latter
the color of standard gold coin—both beautiful, but too nearly resembling the
precious metal. Under the press, howeA^er, they Avere both found to be so hard
and stubborn, in spite of repeated bloAvs, as to be quite impracticable. The
question, however, Avas still open, Avhether a different proportion, and the IOAV
relief used for coin, Avould not give a satisfactory result. In fact, we had Specimens of aluminum bronze coinage, effected by European manufacturers of
aluminum, Avhich proA^ed that the striking Avas at least practicable, if not easy.
A further series of experiments Avas therefore undertaken here, at the desire of
the Secretary of the Treasury and a committee of scientific gentlemen. P^he
latter forAA^arded to the mint a bar for this purpose, Avhich, by assay, Avas found
to contain the proportion of nine parts copper to one of aluminum. P^heir. directions Av'ere closely folloAved, and the principal results may be briefly stated
as follpws:
•
x\
The aluminum bronze, in the proportion just stated, is very rigid under the
rolls, requiring many annealings, and liable to crack and break into plates of
oblique fracture. It may, however, be gradually brought down to the gauge
of one cent coin ; but in the coining press it is so hard that it Avill not take a
perfect impression, at least not such as can be given to the present legal alloy.
The comparative ductility of the aluminum bronze and of pure copper Avill be
shown by this result; to draAv a Avire from the former from ^^ inch diameter doAvn
to J^ inch required twenty-one draughts and four annealings, Avhile the latter
required seven draughts and no annealings after the initial one. Pdiis hardness
gives it a great advantage in Avear. Coins of the cent size w^ere made of this
alloy of legal bronze and pure copper. The three A'arieties placed in boxes and
rapidly shaken for a long time, treated equally in all respects, lost by attrition
in the folloAviug ratio-: Assuming the aluminum bronze as the standard of comparison, Xh^ legal bronze lost about three' times, and the copper about six times
as much. This property, hoAvever, is of no great consequence in coins of little
Value. '
. .
A point of much greater consideration is the aA^oidance or mitigation of the .
tendency to change color and become foul from the usual causes, viz : the action of oily and saline excretions of the hand ; the chemical agencies AAdiich are
met Avitli in market-stalls and the slops of drinking saloons, and the mere exp^qsure to air and moisture. If any metal or alloy could' be found that Avould
look Avell, and keep clean Avith the usage to Avhicli bur small coins are generaliy
subjected, it Avould be deservedly popular. This can scarcely'Be expected.''A.
REPORT ON THE FINANCES.
N
215
silver coin can be deprived of its original beauty and become of such a hue as
to have its genuineness called into question. Pure aluminum, Avhiteat first, assumes a bluish tint by atmospheric action; and aluminum bronze, although
closely resembling gold at first, Avas found, after being held in the SAveaty hand
for a fcAV hours, to have received an ugly tarnish Avliich destroyed the last argument for employing it in currency.
After these experiments Avere concluded others Avere started, in hope of finding a binary or teanary alloy AAdiich Avould answer the required conditions, especially as to ductility and keeping color for coins of a grade a little above the
cent aud two cent pieces. After some progress had been made, it became evident, from the fact that cents Avere hoarded to such an extent as to keep them
out of circulation, that in the present state of the currency it Avould be futile,to
attempt to carry out the project. More than this : Ave believe the end of our
nation's troubles is nigh, and that ^peace Avill soon bless our country. With
peace Ave may confidently expect an influx of silver, always more acceptable
than any substitute, Avliich Avill supply every Avant and furnish a currency of
" small coins" equal to any demand. Our country is full of the precious metals
—the supply inexhaustible. Peace Avill restore prosperity, and gold and silver
Avill soon resume their proper channels in the currency of the country.
THE SILVER DOLLAR.
Permit me again to refer to the anomalous character. of the silver dollar of
the United States, and to the observations on this subject in former reports.
The Avhole dollar should be made in Aveight and A^alue the exact multiple of our
fractional silver currency, and the gold dollar should be by law declared the
unit of value of our money.
STATEMENT OF FOREIGN COINS.
The statement of foreign coins, as required by laAv, will be found appended
to this report. We have no change to make in these tables, except in the
single item of the average fineness and value of the British sovereign. Heretofore Ave have reported new coins at 916J thousandths fine, the weight 256.7
thousandths of an ounce, and the value before deduction $4 8 6 | . Their standard of fineness is 916|, but our mode of reporting is to the half thousandth,
and the above is the nearest estimate Ave can make of the American value of a
pound sterling in perfect condition. At the same time, in consequence of the
usual admixture of old coins in any lot, Ave have been reporting the average of
Aveight, fineness and value at lower figures, making about two cents less per
sovereign or pound. The skilful and exact methods of assaying and alloying Avhich
have been pursued in the British mint have brought up the average fineness to
such a measure that Ave might report them as of full standard, if it Avere not that
there are still a good many old pieces to be met Avith Avhose fineness is not over
9 1 5 | . 'Wo, might call the average, even Avith these, 916J, but in accordance
AAdth our method we cannot put them higher than 916. The corrected statement Avill be found in the table of gold coins. It is necessary to add that the
" value after deduction" means simply after deducting the mint charge of one
half per cent. If brought to the mint for re-coinage, a government tax of one
half per cent. Avill further be deducted, Avhich holds true of all coins except old
gold coins of the United States, prior to the change of standard in 1834.
The m^dal department of the mint is in successful operation and its productions duly appreciated by the government and the public.
Some valuable additions have been made to the cabinet by purchases or gift
during the past year. This department of our institution is yery attractiA^e, and
the multitude of visitors attests the value ^and usefulness of. this collection of
coins and medals.
•
216
^
REPORT ON THE FINANCES.
LIST OF TABLES IN APPENDIX.
A.—Statement of bullion deposited at the mint of the United States and
branches during the fiscal year ending June 30, 1864.
B.—Statement of the coinage at the mint of the United States and branches
during the fiscal year ending June 30, 1864.
C.—Statement of gold and silver of domestic production deposited at the
mint of the United States and branches during the fiscal year ending June 30,
1864.
D.—Coinage of the mint and brandies from their organization to the close of
the fiscal year ending June 30, 1864.
• '
E.—Gold of dcmestic production deposited at the mint of the United Sjtates
and branches to June 30, 1864.
^
F.—Statement of the amount of silver coined at the mint of :the United
States and branches, at San Francisco and New Orle'ans, under the act of February 21,1853.^
.
G.—Statement of the amount of silver of domestic production deposited at
the mint of the United States ahd branches, from January, 1841, to June 30,
. 1864.
H.—Cents of old issue deposited at the United States mint for exchange for
the nickel cent to April 22, 1864.
I.—Statenient of the weight, fineness and value of foreign gold coin.
J.—Statement of the Aveight, fineness and value of foreign sih^ercoin.
Very respectfulh^, your obedient servant,
J A M E S POLLOCK,
Director of the Mioit.
Hon.
W.
P.
FESSENDEN,
Secretary ofthe Treasury, Washington, D . C.
SCHEDULE A.
^
-
Statement of deposits at the mint of the United States, the branch mint, San Francisco, assay office. New York, and branch mint
at Denver, during the fiscal year ending June 30, 1864.
Description of bullion.
Mint of U n i ted States,
Philadelphia.
B r a n c h mint, San
Francisco.
Assay office, N e w
York.
B r a n c h mint, Denver.
Total.
GOLD.
F i n e bars •.
Uuparted bars Unitecl States bullion
Unitecl States coin
Jewel.ers' bars
Forei^^'n coin
Foreio'D. bnllion
.
Total
ffolcl
.
$542,443
128,896
1,911,184
. ^:l, 690
209,674
96,816
50,582
...
. . .
52
95
04
15
07
23
23
3,002,287 19
-. -.
•
$486 329 97
$1.8,481,350 20
432,197 50
18,913,547 70
q^l,170,061
1,972
141,974
185,296
85,522
06
00
00
00
00
1,584,825 08
486,329 97
1542,443
128,896
22,048,925
64,662
351,648
282,112
563,301
52
95
27
15
07
23
73
23,986,939 92
O
^)-3
o
i^
H
W
td
SILVER.
J3ars
Unitecl States bnllion.
Unitecl Sta'es coin
Jewellers' bars
Foreisrn coin
Fovpio'n bnllion
T o t a l silver
T o t a l e'old ancl silver
Less re-deposits at different institutions . .
T o t a l deposits . . . - -
" .•
119,279
40,330
24,524
26,648
11,882
930
51
03
66
4U
88
29
418,570 80
.
28,533
22,194
62,588
. 154,736
23,495
119,379
. 487,433
46,718
89,236
166,^619
24,425
00
00
00
93
00
223,695 77
418,570 80
291,551 98
3 , 2 2 5 , 9 8 2 96
19,332, 118 50
1,876,377 04
51
8366
40
86^
29
w
02
933,818 55
486,329 97 .
2 4 , 9 2 0 , 8 0 3 47
903,066 98 "
2 4 , 0 1 2 , 7 4 1 49
to
SCHEDULE B .
,
'
Statement of the coinage of the mint of the United States, the brandi mint, San Francisco, assay offce, New York, and branch mint,
-Denver City, during the fiscal year ending June ZO, l S 6 i .
•
Denomination.
GOLD.
Pieces.
Value.
125,962. $2,519,240 00
3,580
35,800 00
1,500 00
300
16,470 00
5,490
1,185 00
474
6,750 00
6,750
307,322 07
Dollars
Fine bars
Unnarted bars
Total gold
Mint of the United States,
Philadelphia.
...
142,556
2,383,267 07
23,170
319,970
69, 970
370
370
370
23,170
159,985
17,492
.37
18
11
7,655
Branch mint, San Francisco.
Pieces.
947,320
5,000
10, 000
Value.
$18,946, 400 00
50,000 00
50,000 00
8,800
22,000 00
Assay office.
New York.
Branch mint,
Denver city.
Total. •
Valuer.
Value)
Pieces.
Value.
1,073,232 $21, 465, 640
35 300
8, .580
10, 300
51,500
5,490
16,470
9, 274
23,185
6, 750
6,750
1,847,073
486,329
$1,539,751 27
$436,329 97
971,120
19,068,400 00
1,539,751 27
436,329 97
1,113,676
00
00
00
00
00
00
34
97
O
o
00
00
50
00
50
10
23
648,000
20,000
140,000
90,000
\ 324, 000
5,000
14,000
, 4,500
23,170
967,970
89,970
140, .370
90,370
370
00
00
00
00
120,, 909 02
173,303 64
468,409 02
.173,303 64
23,170
483,985
22,492
14,037
4,518
11
301, 872
00
00
50
00
50
10
89
1, 312, 220
350,036 99
; .36,-450 00
427,350 00
1,322,500
42,735, 000
36,450 00
427,350 00
44,557, 500
463,800 00
44, 557, 500
463,300 00
45,114, 276
3,560,436 40
46,933, 396
25,296, 635 30
414,220
208, 369 33
1,322,500
42,735,000
398, 000
COPPER.
Total coinage
oo
23, 932, 743 31
SILVER.
Half dollars
Quarter dollars
to
1,369,120
19,536,309 02
1,713,059 91
436,3.29 97
o
SCHEDULE
C.
Statement, o f g o l d a n d silver q f domestic p r o d u c t i o n deposited, a t the m i n t of the United States, b r a n c h m i n t o f S a n F r a n c i s c o , a s s a y
offce in New York, and, b r a n c h m i n t a t Denver, d u r i n g thefisccd y e a r e n d i n g J u n e 30, 1864.
Description of bnllion.
Mint United States,
. Philadelphia.
Branch mint, San
Francisco.
Assay office, NCAV
York.
Branch mint,
DenA^er.,
Total.
GOLD.
California
Colorado . . . . . " .
Oreo:on
Nevada Territory
Idaho Territory
North Carolina
Arizona
Washington Territory.
Parted from sih'^er
Mint bars
....... .
$91: 663
935 146
14 ,192
944
,782
,093
114
,347
,396
75
72
90
74
60
85
72
97
79
Total gold
1,911,]34 04
$14,863,657 52
""2," 139, 305* 00
1,257,497 50
$116,101
715,208
8, 650
74
201,288
06
00
00
00
00
$436,329 97
3,775 00
220,890 13
7,613 00
117,347 00
IS, 48.1, 350 20
1,170,061 06
486,329 97
5 071,422 33
2 136,634 69
2 162,147 90
1,013 74
2,306,-563 10
6,093 85
0 3,889 72
7,347 97
236,404 97
117, 347 00
O
H
O
22, 048, 9.25 27
O
Lake Snperior
Nevada Territory .
Sonora
-..
Parted from gold..
Total silver
Total gold and silver of domestic production.
6,162 77
310,167 01
2,603
• 1,670
45
24,220
00
CO
00
00
34,167 26
'108-463 79
40,330 03
413,570 80
23,533 00
1,951,514 07
18-, 399,921 00
1,193,599 .06
$8,765
311,337
45
166,791
77
01
00
05
Ul
487,433 33
486,329 97
22,536,364 10
fcO
I—»•
i
.
. SCHEDULED
-
^
fcO
-..--'.-:
to
o
\ Coinage ofthe mint and branches from^ their organization to the close of the fiscal year ending June 30, 1864.
1. M I N T O F T H E U N I T E D S T A T E S , P H I L A D E L P H I A .
'
S I L V E R COINAGE.
GOLD COINAGE.
Period.
Double eagles.
Eagles.
Pieces.
1793 to
1818 to
1838 to
]84S to
]858
1859
I860
1S6L
]862
1863
1864
1817
1837
1847
1857
Pieces.
132,592
1, 227. 759
1, 970, 597
13, 690
8, 600
16, 013
44, 005
79, 299
3,658
3,580
Pieces.
845, 909
3, 087 925
3, 269, 921
2, 260, 390
32, 633
20,718
19, 724
56, 526
639, 432
6,902
300
3, 499, 793
10, 240, 380
•
:
8,12,',526
468, 504
98,196
188, 615
2, 341, 921 '
1,052,375
152, 963
125, 962
:
. . . .
Total
12,551,062
: . -.
Half eagles. Tliree dolls.'
S I L V E R COINAGE.
Qr. eagles.
Dollars.
223, 015
13, 059
11, .524
13, 402
6,072
5/785
39
5,490
Pieces.'
Pieces.
22,197
879, 903
345, 526
5, 544, 900 15, 348, 608
113,097
208, 724
76, 562
r231,873
. 13,721
78,743
121, 376
13,955
1, 253," 249
1, 799, 259
20, 990
1, 950
474
6, 750
278, 386
8, 391, 995
Pieces.
F i n e bars.
Dollars.
Value.
,
$33, 612,140
21, 088
49, 286
170, 275
66, 434
49,421
156, 039
307, 322
46
10
59
34
76
61
74
07
3.4, 432, 008 67
17, 689, 862
COPPER COINAGE.
Pieces.
1, 439, 517
1, 000
879, 873
350, 250
73, 500
315,530
164, 900
1, 750
31, 400
23,170
Half dollars. Quarter dolls.
Pieces.
13,104, 4.33
74, 793, .560
20, 203, 333
10, 691, 088
4, 028, 000
2, 636, 000
349,800
741,300
2,391,350
425, 260
319, 970
3, 280, 890 129, 684, 094
Dimes.
Pieces.
650, 280
5,041,749
4, 952, 073
41, 073, 080
10, 600, 000
4, 996, 000 909, 800
3, 034, yOO
2, 803, 750
412,860
69, 970
Pieces.
1,007, 151
11, 854, 949
11,387,995
35 172 010
690, 000
1 760 000
576, 000
1, 573, 000
1,364 550
49, 460
370
'74, 543, 762
65, 435, 485
o
H
O
T O T A L COINAGE.
Period.
flalf dimes. Thi-ee cents.
Bars.
T w o cents.
Value.
Pieces.
Cents.
Half cents.
No. of pieces
coined.
Value of gold.
$52, 019, 407
158, 882, 816
88, 327, 378
244, 898, 373
44, 833, 707
44, 832, 973
38, 099, 348
21,315,2.55
25, 951, 899
49,103,402
45,114, 276
$5, 610, 957 50
17, 639, 382 50
29,491,010 00
256, 950, 474 46
10,221,876 60
2, 660, 646 59
4, 354, 576 84
47, 963,145 76
30, 036, 808-11
3, .340, 941 74
2, 888, 267 07
$8, 268, 295 75.
40,566,897 15
13, 913, 019 00
22, 365, 413 55
4,971,823 37
3, 009, 241 08
857, 076 30
l,6i 11,324 ..37
2,172, 499 29
365,115 63
208, 369 33
813 383 834
411'158 087 17
98, 299, 074 82
Value of silver. Value of copper.
Total.
Q
U2
1793
1818
1838
1848
1858
1859
1860
1861
] 862
1863
1864
to 1817
to 1837
to J 847
to 1857
. '
.'
.
Total
.
Pieces.
265, 543
14, 463, 700
11, 093, 235
34, 368, 520
4, 000, 000
2, 840, 000
870, 000
2, 787, 000
: . 2, 352, 550
.
64, 460
370
73 105 37^
Pieces.
37, 778, 900 $32, 355 55
1, 266, 000
843 37
9, 341 OS
1, 380, 000
548, 000. 21, 656 30
2, 624 37
265, 000
1, 797 79
608, 550
6, 897 83
93, 460
370
7, 6.55 23
1, 822, 500
Pieces.
29,316,272
46, 554, 830
34, 967, 663
51, 449, 979
23, 400, 000
30, 700, 000
34, 200, 000
10,166, 000
11, 600, 000
47, 845, 000
42,. 735, 000
41, 940, 280
1, 822, 500
362 934 744
83,171 52
Pieces.
5, 235, 513
2, 205, 200
7, 985, 223
544, 510
-
$319, ,340
476, 574
349, 676
517, 222
234, 000
307. 000
342; 000
101,660
116, 000
478, 450
463, 800
2830
63
34
00
00
00
00
00
00
00
3, 705. 723 55
$14,198, 593
53, 682, 853
43, 7.53, 705
279, 833,110
15, 427, 699
5, 976, 887
5, .553, 653
49, 666,130
32,-325, 307
4,184, 507
3, 560, 436
53
95
63
35
97
67
14
13
40
37
40
513.162. 885 54
D.— Coinage of the mint and branches, ^x.—Continued.
2. BRANCH MINT AT SAN FP^NCISCO.
G O L D COINAGE.
Period.
Double eagles.
1854
1855
1856
1857
1858
Ig59
I860
1861
1862
1863
1864
-
-•
.
:
'
'
-
Total
• - . ..
Eagles.
Pieces.
141,468
859,175
1,181, 750
604, .500
885, 940
689,140
, ' ..579,975
614,300
760, 000
866, 423
947, 320
Pieces.
123, 826
9,000
73,500
10, 000
. 27.800
2, 000
10, 000
6,000
IS, 000
9, 000
5,000
8,129, 991
294,126
....
Half eagles.
Pieces.
268
61,000
94,100
47, 000
58, 600
9, 720
16,7)0
8, 000
18, 000
16, .500
. 10, 000
339, 888
T h r e e dollars. Quarter eagles.
Pieces.
1
1
6.600
34; .500 I
5,000
9,000
Pieces.
246
• Pieces'.
14, 632
71,120
20, 000
49, 200
8, 000
28,800
14, 000
•30, 000
4, 000
8,800
7, 000
Value.
$5, 641, 504 05
3, 270, 594 93
.3,047,001 29-
24,600
20, 000
15, 000
13, 000
F i n e bars.
Value.
S5, 863 16
88,782 50
122,136 55
o
816,295 60
.19,871 68
o
,
234,166
62,100
U n p a r t e d bars.
Dollars.
87, 232
S I L V E R COINAGE.
12, 775, 395 90
236,'653 89
T O T A L COINAGE.
25
Period.
Dollars.
Half Dollars. Quarter dollars.
Dimes.
Half dimes
B.ars.
Pieces.
Pieces.
Value.
Number of—
. Silver.
Gold.
Total.
o
CQ
Pieces.
1854
1855
1856
1857
1858 .
1859
1860 1861
1862
1863.
1864
Pieces.
Pieces.
.
•
15, 000
5,000
121, 950
211,000
86, 000
218,000
463, 000
• , 693,000
350, 000
1,179, 500
1, 542, 000
648, 000
412,400
286, 000
28, 000
63, 000
172, 000
24, 000
52, 000
120, 000
43, 000
20, 000
. 30,000
90, 000
40,000'
100, 000
219,500
291,250
140, 000
20, 000
5, 512- 4.50
1, 220. 400
910, 750
.
.
-- -.
Total
-\
'
$23, 609 45
_
• 19, 752
29, 469
211,411
71,485
1,278
ioo, 000 224, 763
" 90,000, 120, 909
190, 000
61
87
52
61
65.
68
02
702, 680 41
Pieces.
280,440
1,470,125
1, 976, 570
. 800; .500
1, 361, 540
1, 463, 860
1,417,475
1,144,300
2, .3^5, 000
2, 872,173
1, 869,120
17, 001,103
Value.
19, 731, 574
20, 9.57, 677
28,315,537
12, 490, 000
19, 276, 095
13,906,27]
11, 889, 000
12,421,000
15, 545, 000
17, 510, 960
19, 068, 400
Value.
00
45
00
61
87
.52
61
65
68
02
Value.
$9 731 574 21
21 121 752 43
28, 516,147 29
12 540 000 00
19, 423, 598 26
. 14,2-34,241 55
12,461,911 52
12,690,485 61
16,187,978-65
]8, .551, 598 68
19,-536,809 02-
181. 111. 516 81 1 3, 884, 580 41
184. 996. 097 22
-
21
43
84
00
65
68
00
00
00
00
00
1
1164, 075
200, 609
50, 000
147, 502
327, 969
572,911
26!), 485
642, 978
1, 040, 638
468, 409
D.— Coinage of the mint and branclieSi^c.^—Qo\iM\ViVi^d. ^
to
IN5
• 3. BRANCH MINT, NEW ORLEANS.
SILVER COINAGE.
GOLD COINAGE.
Period,
Double eagles.
Eagles.
Pieces.
1, 026, 342
534, 250
21, 500
4,000
8,200
5,200
Pieces.
183 to 1847
1848 to 1857
18.58
18.59
I860
1861 (to J a n u a r y 31)
Total
..
\
730,
47,
24,
4,
9,
500
500
500
350
600
1, 599, 492 1
816, 450
J
Half eagles.
Pieces.
709, 925
108,100
13, 000
831, 025
T h r e e dollars. Quarter eagles.
Pieces.
550, 528
' 546,100
34, 000
Pieces.
24, 000
1,130, 628
24,00 1
Dollars.
Dollars.
Pieces.
Pieces.
.59, 000
40, 000
1, 004, 000
1, 004, 000
Total
974, 000
47, 481, 000
Pieces.
3, 273, 600
4, 556, 000
1,416,000
544, 000
388, 000
10,177, 600-
_
Half dimes. T h r e e cents.
Pieces.
6, 473, 500
5, 690, 000
1, 540, 000
440, 000
370, 000
Pieces.
2, 789, 000
8,170, 000
2, 540, 000
1, 060, 000
1, 060, 000
14 513 son
15, 619, 000
Bars.
Pieces.
Value.
Gold.
1334, 996 47
25, 422 33
16, 818 33
Pieces.
28, 390, 895
43, 528, 950
10, 226, 000
7,184, 500
4, 322, 550
1, 237, 800
Value.
$15,189, 365
22, 934, 250
1, 315, 000
530, 000
169, 000
244, 000
.377 237 13
94 890 695
40 .381 615
720, 000
720, 000
N u m b e r of—
Silver.
H
O
Value.
$8, 418, 700
12, 881,100
2, 942, 000
3, 223, 996
1, 598, 422
825, 818
TotaJ.
00
00
00
37
33
33
29 890 037 13
Vahte.
123, 608, 065
• 35, 815, 350
4, 257, 000
3, 753, 996
1, 767, 422
1, 069, 818
00
00
00
47
33
33
70, 271, 652 13
4. BRANCH MINT, DENVER.
Period .
o
Period.
Dimes.
1838 to 1847
1848 to 1857
1858
1859
1860
n
1861, (to J a n u a r y 31)
200, 000
280, 000
395, 000
Pieces.
13, 509, 000
21,406,000
4,614,000
4, 912, 000
2, 212, 0 0 0 '
828, 000
TOTAL COINAGE.
SILVER COINAGE.
'
Quarter dollars.
Half dollars.
18C4
Unparted gold bars, value
-
-
$486,329 97
o
D.— Coinage of the mint and branches, S^c.—Continued.
5. B R A N C H M I N T , D A H L O N E G A .
6. B R A N C H M I N T , C H A R L O T T E .
G O L D COINAGE.
G O L D COIN AG J:.
Period.
Period.
I-Ialf eagles. Three dollars.
1838 to 1847
1843 to 1 8 5 7 . . - . .
18.58
i859
1860
1861, (to F e b . 28).
Total
Pieces.
576, 5.53
478,392
19, 256
11, 404
12, 800
11, 876 .
1,110, i^8i
Quarter eagles. Dollars.
Pieces.
Pieces.
134,101
60, 605 '60,'897.'
1. 637
900
6,957
.
642
1,472
1,602
1,566
Pieces.
1,120
72, 529
197, 850
1,120
Total.
Total.
Value.
Pieces.
710,654 $3, 218, 017 50
601, 014 2, 607, 729 50
100,167 09
21, 793
65, 582 00
19, 003
69, 477 00
15, 874
60, 946 00
13, 442
1, 381, 780
Half eagles.
Quarter eagles. Dollars.
Pieces.
269, 424
500, 872
31, 066
39, 500
23, 005
14,116
Pieces.
Pieces.
123, 576
79, 736 103,'899'
9,056
5,235
1838 to 1 8 4 7 . . . .
1848 to 1 8 5 7 . . . .
1858
1859
1860
1861,(toMar.31)
6,121,919 00
Total
877, 983
J l ^^'^
Total.
Pieces.
393, 000
684, 507
40,122
44, 735
30. 474
14; 116
219, 837 109,134
1, 206, 954
Total.
Value.
$1, 656, 060
2, 807, 599
177,970
202, 735
133, 697
70, 580
00
00
00
00
50
00
o
5, 048, 641.50
O
1 8. S U M M A R Y E X H I B I T O F T H E C O I N A G E O F T H E M I N T A N D B R A N C H E S T O T H E C L O S E O F T H E
Y E A R E N D I N G J U N E 30, 1864.
7. A S S A Y O F F I C E , N E W Y O R K .
F i n e gold bars. Fine silverbars.
Period
Total.
Mints.
1854
1855
18.56
1857
18.58
1859
1860
1861
1862
1863
1864
•...
Value.
^2, 888, 059
20,44.1,8:3
19, 396, 046
9, 335. 414
21, 798; 691
13, 044, 718
6, 831, 532
19, 948, 728
16, 094, 768
1,793,838
1, 539, 751
Vahie.
18
63
89
00
04
43
01
88
44
16
27
T o t a l . . . . -133,113,361 93
$6, 792
123, 317
171, 961
272, 424
222,226
187, 078
415,603
1.58, 542
173, 308
63
00
79
05
11
63
57
91
64
1, 731, 255 33
Vahte.
$2, 888, 059
20,441,813
19, 402, 839
9, 458, 731
21, 970, 652
13,317,142
7, 053, 758
20,135, 807
16,510,372
1,952, .381
1, 713, 059
18
63
52
00
83
48
12
51
01
07
91
134, 844, 617 26
Gold coinage.
Silver coinage.
Vahte.
$411,158, 087 17
181, 111, 516 81
40,381,615 00
. 5, 048, 641 50
6,121, 919 00
133,113, 361 93
486, 329 97
Value. .
$98, 299, 074 82
3, 884, 580 41
29, 890, 037 13
777, 421, 471 38
133,804,947 69
Copper coinage.
Entire coinage.
o S o
O
Philadelphia
S a n Francisco
New Orleans, (to J a n . 31,1861)
Charlotte, (to March 31,1861)..
Dahlonega, (to F e b . 28,1861). .
Assay o.ffice, N e w York
D e n v e r city
Total
-
..-
1793-.
1854..
1838-.
1838.1838-18.54..
1863.-
1, 731, 255 33
Va.lue.
Pieces.
Value.
^3, 705, 723 55 813, 383, 834 $513,162,885 54
17, 001,103 184,996,097 22
94, 890, 695
70 271.652 13
1, 206, 954
5 048 641 50
1, 381, 780
6,121,919 00
134,844,61126
• 486 329 97
o
Ul
•
3, 705r723 55 927, 864, 366
914,932,142 62
to
bO
bO
SCHEDULE E.
to
Statement of gold of domestic production deposited at the mint ofthe United Slates and branches to the close ofthe year ending June
30, 1864.
1. MINT OF THE UNITED STATES, PHILADELPHIA.
P a r t e d from silver.
Period.
1804 to 1827
1828 to 18.37
1838 to 1847 . . < - . . .
]848 to 1857
. . .
18.58
-.
18.59
1860:
1861 .
1862 . . .
1863
1864 -.
'
$68, 864 66
3,468 69
7, 896 79
80, 230 14
Oregon.
Period.
to
to
to
to
18271837
1847
1857
$110, 000 00
00 • . 2, 519, 500 00
00
1, 30.3, 636 00
50
467, 237 00
09
15,175 00
00
9, 305 00
62
8,450 11
29
7, 523 8 0 '
81 38
69 00
],178 84
6, 093 85
1, 538, 554 41
Colorado.
4, 448,180 98
Arizona.
$327, 500 00
152, 366 00
55, 626 00
300 00
4,675 00
540, 467 GO
Washington.
Georgia.
$1, 763, 900
566,3.6
44, 577
18, 365
20, ] 90
7,556
15, 049
135
246
Tennessee...
00
00
50
00
00
4]
41
40
66
$12, 400 00
16,499 00
6, 669 00
2, 436, 336 38
36, 403 88
Idaho.
240 00
595 88
Alabama.
N e w Mexico.
$45, 493 00
9, 451 00 - .
$48, 397 00
/
275 00
92 76
• 514 53
Nevada.
Dakota.
49,186 53
55, 036 76
Other sources.
•
:
•...'
-•
^ $54, 285 00
3, 600 00
2, 960 00
2,780 16
.
.7, 9i6 78
-14,192 80
Total
North Carolina. South Carolina.
• $427, 000
518.294
' 534, 491
18, 377
15,720
17, 402
7, 200
Total
1804
182b
1838
1848
18.58
1859
1860
1861
1862
1863
1864
Virginia.
•
85, 728 84
$145
346, 604
607, 592
1,122, 333
1, 896, 329
.935,146
$3, 048 37
3, 869 75
114 72
$215 70"
18, 563 88
7, 347 97
$1, 816 97
847, 782 60
$2,198 88
$103 68
944 74
4, 908,151 22
7, 032 84
26,127 55
849, 549 57
2,198 88
1048-42
$226,839,521
1, 372, 506
- 959 191
663, 389
426 80/'
244 2.59
109, 778
91 663
62
07
79
02
81
81
58
75
.
44, 364 97
o
H
o
i2!
230,707,118 45
Total.
$110, 000 00
5, 063, 500 00
$13, 200 00
2,623,641 00
21, 037 00
7, 218 00 • 228, 067, 473 62
1, 428, .323 07
1,012,701 79
1,048,180 26
1,402 01
1, 068, 822 48
1,507 96
1, 435, 890 45
2,046,050 11
1, 911,184 04
^
00
05
08
50
87
72
California.
245,815,766 82
2
o
Ul
E.—Statement of gold cf domestic j)roduction, ^.—Oontiniied.
2. BRANCH MINT, SAN FRANCISCO.
H-i
ZJ^
^
-
Parted from silver.
Period-.
•1854
1855
1856
1857
1858
1859
1860
1861
1862
1863 •
1864
$822,823 01
1,108,466 57
, 220,890 18
$10,842,281 23
20,860,437 20
29,209,218 24
12, .526, 826 93
19,104,369 99
14,098,564 14
. 11,319,913 83
12,206,382 64
14,029,759 95
13,045,711 69
14,863,657 52
2,152,179 76
172,107,123 36
. ..
......
Total
'
California.
1838 to 1847
1848 to 1857 .
1858
1859
1860
1861. Cto Januarv 31")
• Total
Nevada.
Dacota.
Oregon.
Wasliington.
- Idaho.
•
,
•
$680 00
59,472 00
$13,000 00
11,250 00
60,152 00
24,250 00
$888,000 00
3,001,104 00 $5,'76o'6o'^ '"$i2,'642'60'
$1,257,497 50
2,139,305 00
6,028,409 00
5,76000
12, 672 00
1,257,497 50
Total.
$10,842,281 23
20,860, 437 20
29,209,218 24
12,526,826 93
19,104,369 99
14 098,564 14
11,319,913 83
12,206, 382 64
15,754,262 96
17,274, 436f26
18,481,350 20
North ^
Carolina^.
South
Carolina.
$741,00
$14,306 00
1,911 00
Georgia.
Tennessee.
$37,364 00 $1,772 00
2,317 00
947 00
1,560 00
164 12
Alabama.
$61,903 00
15,379 00
061 53
741 00
16,217 00
41,241 00
2,883 12
77,943 53
O
25
California. •
$21,606,461
448,439
93,272
97,135
19,932
O
181,648,043 62
3. BRANCH MINT , NEW ORLEANS.
..
Period.
Colorado.
Colorado.
Other
•sources.
$3,613 00
3, 677 00
54
84
41
00
10
$1,770 39
1,666 81
22,265,240 89
3,437 20
7,290 00
Total.
$119,699
21,630,692
450 163
93,272
99,566
21 598
O.
00
54
96
41
92
91
22,414, 993 74
to
E.—Statement of gold of domestic production, ^c.—Continued.
4. BRANCH MINT, CHARLOTTE, NORTH CAROLINA.
.' . -
.
North Carolina.
Period.
1838 to 1847
1848 to 1857
1858
.1859
i 86 0. :.
1861, (to March 31)
$1,529,777
2,503,412
170,560
182,489
134,491
..:
;.....
,
00
68
33
61
17
South Carolina.
$143,941-00
222,754 17
5,507 16
•22,762 71
California.
$87 ,,32 J 01
65,558 30
4,520,730 79
Total
460,523 3'4
. 87,321 01
Total.
$1,673,718
2,813,487
176,067
205,252
134,491
'65,558
00
86
49
32
17
30
5, 068,-575 14
o
o
5. BRANCH MINT, DAHLONEGA.
Period.
Ift'lP tn 1847
1848 to 18.57
T8C81859
LS6i)
1861, (to Feb. 28)
Total....
Utah.
North
Carolina.
$64,351 CO
28,278 82
$145 14'
2,656 88
3, 485 70
812 79
145 14
.99,585 19
South
Carolina.
$95,427
174,811
32,322
4,610
2,t)04
2,066
00
98
45
12
92
14
$32,175 00
9,837 42
107 33
4,310,459 61
42, 119 75
00 $2,978, 353
91 1,159,420
57,891
28
57,023
35
35,588
36
22,182
91
311,-242 81
Tennessee.
Georgia.
Alabama.
California.
$47,711 00
11,918 92 $1,1.24,712
5,293
699
1,097
4,213
59,629 92
Colorado.
82
52
19
,37
79
$82 70
2, 490 86
32,772.28
1,236,016 69
57,763 84
Other
sources.
$951 00
951 00
Total.
$3,218,017 00
2,609,931 87
95,614 58
65,072 24
67,085 21
62,193"05
6,117,913 95
a
r/i
'Et.^State7nent of gold of domestic production, 4 c.-H»Oon tinued.
6. ASSAY OFFICE , NEW YORK.
Parted from
silv.er.
Period.
1854
".
1855
:..
1856
'.-.
1857
1858
1859....-,.-..1860
•.
1861
1862..
1863
1864
•
•
•..
$241,029 00
34,328 00
7,618 00
Total.,.,,,..,....,....
"N. Carolina.
Virginia.
282,975 00
$167 00
2,370 00
6,928 00
1,531 00
501 00
436 00
4,202 CO
3,«^69 00
316 00
$.3,916
3,750
805
1,689
7,007
.20,122
9,755
2,753
• 2,232
130
00
00
07
00
00
00
00
00
00
00
S. Carolina.
$395 00
7,6.20 UO
4,052 29
2,663 00
6,354 00
..
700 00
$1,242
13.100
41.101
10,451
12,951
14,756
19,368
6,900
1,469
670 00
2,065 00
24,519 29
52,159 07
.. 20,320 00
Alahama.
Georgia.
00
00
28
00
00
00
do
00
00
121,338 28
• $350
233
1,545
2,181
593
5,720 62
California.
$6,714 00
1,543 00
- 5, 580'00
$9,221,457 CO
25,025,896 11
16,529,008 90
9,899,957 00
19,660,531 46
11,694,872 25
6,023,6,28 36
19,227,658 14
12,580,647 83
346,244 60
O
13,837 CO
130,326,002 71
H
00
62
00
00
00
818 00
'
New Mexico.
o
....
•
Period.
Idaho.
Colorado.
1854....
1855
1856
....:...
1857
^
1858:-:. . . : . - . . . . . .
1859
" |3,944 00
1860 .^
•
248,981 00
1861
1,449,166 00
1862
912,403 00
1863
937,535 00
1864
• $201,288 CO.. 715,208 00
Total
201,288 00- 4,267,237 00
Utah.
Arizona.
Oregon.
Nevada.
Yermont.
Other sources.
i2j
00
'" '3,'293 00
00. $40,846 06
'""$298* 06'
00
- 117,347 00
00 ..
74 do.
$9,227,177 00
25,054,688 11
16^582,129 16
9, 917, 836 00
19,722,629 46
11,738,694 25
6,311,804 36
20,792,334 14
13,-786,439-831,332,319 60
1,170,061 06
150,168 00
135,636,110 97
|1,600 00
'
^
27,523 00
405 00.
-$5,581 00
2,806 00
$4,680 00
73,734 00
78,414 go
$1,190
16,871
391
391
- 3,775
00
00
00 .
00 ,
00
3,181
205
7,813
8,650
Total.
22,618 00 { 28,296 00
40,920 00
298 00
a
(X2
to
«<1
to
to
E.—Statement of gold of domestic pro duction, '4rc.-—Continued.
GO
7. BRANCH MINT, DENVER.
Colorado.
Period.
1864.
,329 97
8.. SUMMARY EXHIBIT OF THE ENTIRE DEPOSITS OF DOMESTIC GOLD AT THE U. S. MINT AND BRANCHES TO JUNE 30, 1864.
Mint.
Parted from
silver.
Virginia.
N. Carolina.
S. Carolina.
Georgia.
Alabama. Tennessee.
California.
Colorado.
Utah.
O
$80,230 14 $1,538,554 41 $4,448,180
Philadelphia .. .
Sau Francisco.. 2,152,179 76
7:41
New Orleans . . .
4,520, 730
Charlotte
99,585
Dahlonega
20,320 00
52,159
Assay office....
282,975 00
Denver
Total -
98 $540,467 00 $2,436,-336 38 $55, 036 76 $36,403 88 ^230,707,118
172,107,123
00
16,217 00
41,241 00 77,943 53 2,'883'i2 22,255,240
79 460,523 34
87,321
19 311,242 81 4,310,459 61 59,629 92 42,119 75
1,236,016
24,519 29
07
121,338 28 5,720 62
130,326,002
45 $4,908,151
60,152
36
3,437
89
01
57,763
69
71 4,267,237
486,329
22
00
20
84 $145 14
00 78,414 00
97
2,515, 384 90 1,558,874 41 9,121,397 031,352,969 44 6,909,375 27198,330 83 81,406 75 556,718,823 11 9,783,071 2378 559 -14
H
O
W
t-H
f>
O
tq
"^
Mint.
Philadelphia ..
San FianCisco.
New Orleans..
Charlotte
Dahlonega
AssEiy office —
Denver
Total:
Arizona. N. Mexico.
Oregon.
Nevada T. Dakota Ter.
Idaho Ter.
$7,032 84 $49,186 53
$85,728 84 $1, 048 42
6,028,409 00 24,250 00
$2,198 88
599 57
5,760-00 1,257,497 50
22,618 00 13,837 00
.28,296.00 40,920 00
201,288 00
29,650 .84 63,023 53 6,142,433 84 66,218. 42
7,958 88.2,308,385 07
Wash'n Ter. Vermont. Other sources.
$26,127 55
12,672 00
. $29.8 00
38,799 55
298 00
Total.
$44,364 97 $245, 8.15, 766 82
181,648, 043 62
22,404, 993 74
7,290 00
• 5,068,575 14
951 00
6,117,913 95
150,168 00 135,636,110 97
486, 329 97
202,773 97
597,177,734 21
•Ul
--"••-
-
-...-..-
-
-
-
gcHEDlTLE F .
"'"
"''""•
'"
'
'
•'•""
'"'
Statement ofthe amount of silver coined at the mint of the United States and hranches at San Francisco and New Orleans, under the act of Fehruary 21, 1853.
1853
1854
18.55
185B
1857
1858...
1859...
I860
1661
1862
1863
1864.
.
....
^
.
.
.
:
.
..
.
Total
' $7, '806, 461
5, 340,130
1, 393, 170
3,150, 740
1, 333, 000
4, 970, 980
2, 926, 400
519, 890
1, 433, 800
2,168,941
326, 817
177, 544
00
00
00
00
00
00
00
00
00
50
80
10
$164, 075
177,.000
50, 000
127, 750
283, 500
356, 500
198, 000
641,700
815,875
347,500
31,547,874 40
:
Branch mint at New
Orleans, (to Jan.31,1861.)
Branch mint at
San Francisco.
United States mint a t
PhUadelphia.
Period.
00
00
00
00
oO
00
00
00
00
00
• • 3,161, 900 00
SCHEDULE G .
$1,225,000
3, 246, 000
1, 918, 000
1, 744, 000
00
00
00
00
2, 942, 000
2, 689, 000
1, 293, 000
414, 000
00
00
00
00
Total.
$9, 031, 461
8, 586,130
3, 475, 245
5,071,740
1, 383, 000
8, 040, 730
5, 898, 900
2,169, 390
2, 045, 800
2, 810, 641
1,142, 692
525,044
15, 471, 000 00
00
00
00
00
00
00
00
00
00
50
80
10
50,180, 774 40
O
O
°
Statement of the amount of silver of domestic production at the mint of the United States and hranches from January, 1841, to Jw^e, 1864.
Period.
1841 to 1851
1852
1853
1854 . . .
1855
1856
1857
1858
1859
1860
1861
1862
1863
1864
Parted from gold.
•.
.
:
$768, 509
404, 494
417,279
328, 199
333, 053
321, 9-^8
127,256
300, 849
219, 647
138, 561
364, 724
245,122
188, 394
166,791
00
00
00
00
00
38
12
36
34
70
73
47
94
55
4, 324,820 59
Arizona.
Nevada.
Sonora..
North
Carolina.
L a k e Superior.
Cailfor ia.
'
.
$102, 540
213,920
757, 446
856, 043
311,837
Total.'
77
84
60
27
01
$13,357 00
12, 260 00
105 00
2, 241, 288 49
25, 722 00
$1, 200 00
^ m , 398 00
12, 257 UO
6,233 00
45 00
1,245 00
41,888 00
$15,623 00
30,122 13
25, 880 58
13, 372 72
21,366 .38.
13,111 32
8, 765-77
$768 509 00
404, 494 00
417,279 00
328, 199 00
333,053 00
321. 938 38
127, 256 12
316,472 36273, 167- 47
293,797 05
610 Oil 29
1, 032, 264' 45
1, 057. 549 53
487, 438 33
$8,224 66
128.24190 1
8,224 00 1
1
1
6,771.429 98
a
Ul
230
EEPORT ON. THE FINANCES.
SCHEDULE H .
Statement of ccnU of former issue deposited, at the United Stales mint for exchange fur cents of ruw issue, to Jane 30, 1861.
Period.
\
. '
'
• Value b j tale.
1857.,
;
.....!...
; . . . $16,602
1858
:
•
.
39,404
1859 .
~
...
47,235
1S60
37,500
1861
;
*..
....;...
95,245
1862
;. .
53,365
1863..,..
6,185
1864
'
...•
. 490
Total
29.6,026
A statcm.ent of foreign gold awl silver coins, prepared by the Director of the
Mrnt, to accompamj his annual report, in pursuance of' the act of February
21,1857.
•
.
'
EXPLANATORY REMARKS.
The firvSt column embraces the names of the countries wliere the coins are
issued; tlie second contains the names of coin, only the principal.denominatiOas
being e^iven. The otlier sizes are proportional; and when this is not the case
the deviation is stated.
•
'
The third column expresses the weight of a single piece in fractions of the
troy ounce, carried to th.e thousandth, and in a few cases to the-ten.thousandth
of an ounce. The method is preferable to expressing the weight in grains for
commercial purposes, and corresponds better with the terms of the mint. I t
niay be readily transferred to weight in grains by the following rule: Remove
. the decimal point; from one-half deduct four per cent, of that half, and the
remainder will be grains.
The fourth column expresses the fineness in thousandths, ^. ci, the number of
. parts of pure gold or silver in 1,000 parts of the coin.
'
The 6fih and pixth columns of the first table express the valuation of gold.
In the fifth is shown the value as compared with the legal content or amount of
• fine gold in our coin. • In the sixth is shown the value as.paid at the mint aft.er
the uniform deduction of one-half of one per cent.. The former is the value for
any other purposes than recoinage, and especially for the purpose of co.mpari•• son ; the latter is the value in exchange for our coins at the mint. - \" ' • For .the silver, there is no fixed legal valuation, the law providing for .shifting
the price according to the condition of demand and supply. The present price
df, standard silver is 122J cents per oiince, at which rate the values in the fifth
column of the second table are calculated. In a few cases where the coins
could not be"procured the data are assumed from the legal rates, and so stated.
231
R E P O R T ON T H E FINANCES.
SCHEDULE
I.
Gold coins.
Country.
Denomination.
Weight. Fineness.
Oz. dec.
0.281
\ Pound of 1852..
Sovereiga, 1855-'60
j 0.256.5
Ducat •
0.112
Austria
Souverain
0.363
New Union crown, (a6.sumod)- 0.357
Belgium
Twenty-five fraxics
0.254
Doubloon
.'
0.867
Bolivia
0.575
Brazil
Twenty milreis
0.209
Central America Two escudos
0.867
Chili
Old douhloon
.w
0.492
Ten pesos
0. 427
Denmark
Ten thaler
0.433
Ecuador
Four escudos
ko. 256.7
Pound or sovereign, new
England
Pound or sovereign,average.. 0.256.2
0.207.5
Twenty francs, new
France
0.207
Twenty francs, average
0.427
Germany, north Ten thaler
0.427
Ten thaler, Prussian.
0.357
Krone, (crov/n)
0.112
Germany, south Ducat
0.185
Greece
. . . . T wen ty drachms
0.374 .
Mohur
. Hindostan
0.207
Twenty lire
Italy
0.362
Old cobang.
Japan.
0.289
New cohang
0.867.5
Douhloon, average
Mexico-----0.867.5
Doubloon, new
0.245
Naples
.--- Six ducati, new
0.215
Netherlands.... Ten guilders
0.868
New^Granada.. Old douhloon, Bogota
0.867
Old doubloon, Popayan
0.525 .
Ten pesos, new
0.867
Old doubloon
Peru
0. 308
Gold crown
Portugal
New Union crowm, (assumed) 0.357
Prussia .
Two and a half scudi, n e w . . 0.140
Rome . . .
0.210
Five roubles
'.
Russia . .
0.268
One hundred reals
:
. Spain . . 0.215
Eighty reals
0. Ill
Ducat
Sweden .
0.161
Twenty-five piastres
Tnins
0.231
One hundred piastres
• Tnrl^ey-0.112
Sequin. ......'...•
Tuscany .
Australia
Value.
Value afier
deduction.
Thous.
916.5
916
986
900
900
899
870
917:5
853.5
870
900
895
844
916.5
916
899.- 5
899
895
903
900
986
900
916
898
568
572
866
870.5
996
899
870
858
891.5
868 •
912 .
900
900
916
896
869.5
975
900
915
999
$5.32. 37 ^5.29.71
4. 85.5b
4. H3.16
2.28.28
2.27. 04
6.75. 35
6.71.98
6.64.19
6.60. 87
4.72.03
4.69. 67
15. 59.25
15.51.46
10.90. 57
10.85.12
3.68.75
3.66.91
15.59.26
15.51.479.1.5.35
9.10.78
7.90.01
'7. 86.06
7. 55. 46
7.51.69
4. b6. 34
4. 83. 91
4.85.08
4. 82. 66
3.85.83
3. 83. 91
3. 84. 69
3. 82.77
7.90.01
7. 86. 06
7.97.07
7.9.3.09
6. 64.20
6. 60.88
2.28.28
2.27.14
3.44.193.42.47
7.08.18
7.04. 64
3.84.26
3.82.34
4.44.0
4.4.1.8
3. 57.6
3.55.8 .
15.52.98
15. 45.22
15.61.05
15.53.25
5.01.91
5. 04.43
3.97.57
3.99.56
15. 6J. 96 15. 53.26
15. 30. 07
15. 37.75
9.62.68
9.67.51
15. 47.90
15.55.67
5. 80.66 . 5.77.76
6.60.87
6.64. 19
2.59.17
2.60. 47
3.95.66
3.97.64
4. 93. 91
4.96.39
3.84.51
3.86.44
2.22. 61
2.23.72
2.98.05
2.99:54
4.34.75
4.36^93
2.30. 14
2.31.29
232
REPORT ON T H E FINANCES.
SCHEDULE J.
Silver coins.
Denomination.
Country.
Austria .
Belgium
Bolivia
Brazil
Canada
Ceutral America
ChiH.
Denmark
England
...
France
Germany, north.
Germany, south.
Greece
Hi.ndostan
Japan
Mexico
..
Naples
Netherlands
Norway
New Granada...
Peru
Prus.sia
Rome
Russia
Sardinia
Spain
Sweden
Switzerland .....
Tunis
Turkey
Tuscany
Old rix dollar
Old sciido
Florin, before 1858
New
florin
:
New Union dollar . .
..
Maria Theresa dollar, 1780
Five francs
New dollar
Half dollar
Double milreis
Twenty cents
Dollar
•
Old dollar
New dollar
Two rigsdaler
Shilling, new
Shilling, average
Five franc, average
..
Thaler, before 1857
New thaler
Florin, before 1857.
New florin, (assumed)
Five drachms . . . . :
Rupee:
Itzebu...
New itzebu
Dollar, new..Dollar, average 1
Scudo
'.
Two and a half guild
Specie daler.
Dollar of 1857
Old dollar
Dollar of ]858
Half dollar, 1 8 3 5 - 3 8 - . . . .
Thaler, before 1857
New thaler
Scudo
Rouble
Five lire
N^w pistareen
Rix dollar
Tw^o francs
Five piastres
Twenty piastres
Florin
O
Weight.
Oz. dec.
0.902
0.836
0.451
0, 397
0.596
0.895
0. 803
0.643
0.432
0.829
0.150
0.866
0.864
0. 801
0,927
0,182. 5
0.178
0.800
0.712
0. 595
0.340
0.340
0.719
0.374
0.279
0.279
0. 867. 5
0.866
0. 844
0.804
0.927
0.803
0.866
0.766
0.433
0.712
0.595
0.864
0.667
0.800
0.166
1. 092
0;323
0.511
0.770
0.220
Fineness.
Value.
Thous.
833
902
833
900
900
838
897
903. 5
667
918.5
9,25
850
908
900.5
877
924. 5
925
900750
900
900
900
900
916
991
890
903
901
830 •
944
877 •
896^
901
909
650
750
900
900
875
900
899
750
899
898.5
830
925
11.02.271.02.64
51.14
48.63
73.01
1.02; 13
98.04
79.07
39.22
1. 02.53
18.87
1.00.19
1.06.79
98.17
1.10.65
22.96
22.41
98. 00
72.67
72.89
41.65
41.65
88.08
46.62
37.63
33.801.06.62
1. 06.20
95.34
1.03. .31
1.10.65
97.92
1.06.20
94.77
38.31^
72.68
72.89
1.05.8479.44
98.0020. 31
1.11.48 •
39.52
62.49'
81.98
27.60
233'
REPORT ON THE FINANCES.
No. 6.
Gold, silver, and copp>er coinage at the M.tnt qf the United States, in the several
years from its establishment, in 1792; *he coinage at the branch mints, and the
Assay ofiice, Neio] York, from their organization to June 'SO, 1864.
Years.
:
Gold. '
1793 to 1795...--.-. ; $71,485 CO
1796
....
102,72750
1797. . .. •
1
103,423 50
1798• 205,610 00
1899
. .
213,285 00 !
317,760 00
1800
•- .
1,014,290'00
1801-.
. - -.
3802-i
•
1803 . ..
1804
•
3805..
1806
1807
1808
L
1809-.t
'..
1810.......: .. .•
422,570 ,00
423,310 00
258,377'50
258,642 50
• 170,367.50•
324,505'00.
437,495:00
. "284,665 00.
169,375.00
501,435 00
3,250,742 '50
Silver.
Copper.
' Total.
$11,373 00
10,324 40
9,510 34
9,797 00
9,106 68
29,279 4.0
$453,541 80
192,129 40
125,524 29
545,693 00
645,906 68
571,335 40
1,440,454 75
79,390 82
2,534,135 57
. 74,7.58 00
58,343 00
87,118 00
100, 340 50
149,388 50
471,319 00
597,448 75
684,300 00 707,376 00
638,773 50
13,628 37
34,422 83
25,203 03
12,844 94
13,483 48
5,260 00
9,652 21
13,090 00
8,001 53
15,660 00
510,956 37
516,075 83
370,698 53
371,827 94
333,239 48
801.084 00
1,044,595 96
982,055 00
884,7.52 53
1,155,868 50
$370,683 80
79,077 50
12,591 45
.330,291 00
323,515 00
224,296 00
3,569,165 25
151,246 39
6, 971, .154 14
•
1811.L
1812.......1
1813.
.-•
1814
1815
L
1816
1817...
1818..
1 .
1819..
: .
1820.
1821....-.-..'
1822--....1823-•--- ..
1824
..
J825 ':
1826..'..... J......'.
3827..:---. J... .'
1828..
-'-.. .
1829-^
1830
608,340 00
814,029 50
620,951 50
561,687 50
17,308 00
28,575 75
607,783 50
: 242,940 00
1,070,454 50
258,615 00 • 1,140,000 00
501,680 70,
1,319,030 flO
28,209 82
39,484 00
31,670 00
26,710 00
44,075 50
1,108,740 95
1,115,219 50
1,102,271 50
642,535 80
20,483 00
56,785 57
647,267 50
1,345,064 50
1,425,325 00
1,864,786 20
3,166,510 00
5,970,810 95
191,158 57
9,328,479 52
189,325 00
88,980 00
. . 72,425 00
93,200 00
156,385 00
. 92,245 00
131,565 00
' 140,145 00
295,717 50
643,105 00
3,890 00
825,762 45
20,723 39
805,806 50
895,550 00
1,752,477 00 . 12,620 00
14,926 00
1,564,583 00
16,344 25
2,002, 090 00
23,577 32
2,869,200 00
25,636 24
1,575,600 00
16,580 00
1,994,578 00
17,115 00
2,495,400 00
497,905 00
' 290,435 00
477,140 00
77,270:00
•3,175 m
1,903,092 50.
16,781,046 95 1
2,495 95
10,755 00
4,180 00
3,578 30.
151,412 20
1,018,977 45
915,509 89
967,975 00
1,858,297 00'
1,735,894 00,
3,110,679 ,25.
3, 024,, 342 32
1,741,381 24
2,306,875 50
3,155, 620 00
18,835,551 65
234
REPO.RT ON THE FINANCE.^.
No. 6 —Continued.
,
Years.
1831
1832
1833
1834-:.
1835
1833
1837
1838
1839 . .
1$40
;.-.
i...
i-..
J...
...:.
......;...
' . '.'.. . •..
•$714,270
798,435
978,550
3,954,270
2,186,175
4,135,700
1,148,305
1,809,595
1,375,760
1,69U,8C2
Copper.
Silver.
Gold.
00
00
00
00
00
00
00
00
00
00
.18,791,862 00
Total.
$3,175,600 00
$33,603 60
2,579,000 00
23,620 00
2,759, 000 '00
28,160.00
3,415,002 00
19,151 00
3, 443, 003 00
39,489 00
3,606,100 00
23,100 00
2,096,010 00
55,583 00
2,315,250 00 , 63,702:00
2,098,636 00
31,286:61
1,712,178 00
.24,627=00
$3,923,473 60
3,401,065 00
3,765,710 00
7,388,423 00'
5,668,667 00
7,764,900 00
3,299,898 00
4,188, .547.00
3,505,682 61
3,427,'607,00
.342,322 21
46,333,963 21
27,199,779 00
1
1841
1842
1843
1844
1845
1846
1847'
1848
1849
1850
•
....
.
.
.
.. ..
•,.. . .
....
•1851
1852
^
ia53
.'.
L...
L...
3854
1855
1856
..:.......
1857, (Jan. 1 to June
30, inclu.sive).
1858, fiscal year.
1859, fiscal y e a r . . . . .
1860, fiscal year...-..
50
50
50
00
50
.50
00
50
50
50
•.
15,973 67
1,115,875 00
' 2,233,957 IT
23,833,90
2,325,750 00
4,182,754 40
24,283 20 . 12,049, 330 70
3,722,260 OO' '
23,977 52
2,235,550 00'
7,687,757 51
. 38,948 04
1,873,200 00
5 668,595 54
4r, 208 00
2,558,580 00
6,63-3,965.50
6^ ,836 69
2, 374,450 00
22,657,671 69
64,157 99
2,040,050 00
. 5, 879,720 49
41,984 32
2,114,950 00
11,184,695 82'
44,467. 50
1,866,100 00
33 392 306 00
89,443,328 00
22,226, .755 00
380,670 83
112,050,753 83-
62,614,492
56,846,187
55,213,906
52,094,595
.52,795,457
59,343,365
50
50
94
47
20
35
774,397 00
999,410 OO"
9,077,571 00
8,619,270 00
3,501,245 00
^ 5,196,670 17
99,635 43
• 50,630 94
67,059' 78
42,638 35
16,030 79"
27,106 78
63,483,524 93
57,896,228,44
64, 358,537'72
60,756,503 82
56,312,732.99
64,567,142..30
25,183,138
52,889,800
30.409,953
23,447,283
6S
29
70
35
470,838,180 98
1
1861
1862.
1863
1864
' l , 10.2,107
1,8.33,170
8,302,797
5,428,230
3,756,447
4,034, 177
20,221,385
3,775,512
9,007,761
31,981,738
80,708,400
61,676,576
22,645,729
23,982,748
64
55
90
31
T89, 013,455 40
1,601,644
8,233, 287
6, S33,631
3,-250,6'36
46
77
47
26
48,087,763 13
.2, 883,706
3,231,081
1,564,297
850,086
63,510
234,000
307,000
342,000
46
00
00
00
' 26,848,293 60
. 61,357,088 06
37,550,585 17
27,039,919 61
1,249,612 53
520,175,556 64
94
51
22
99
101,680 00
116,000 00
478,450' 00
463,800 00
8,529,172 66
1,159,910 00
83,6'93,767
65,023,658
24,'688,477
25,296,635
58
06
12
30
198,702,538 06
E E P O R T ON T H E
235
FINANCES.
N o . 6—Continued.
RECAPITULATION OF COINAGE FROM 1793 TO 1884, INCLUSIVE.
Years.
Silver.
Gold.
1793 to 1800, 8 yrs- $1,014,290 00
1801 to 1810, 10 yrs3,250,742 50
3831 to 18.20, 10 yrs3,166,510 00
3821 to 1830, 10 yrs1,903,092 50
1831 to 1840,10 yrs. 18,791,862 00
1841 to 1850,10 yrs- 89,443,328 00
1851 to 1860, 9 i y r s . 470,838,180 98
1861 to 1864, 4 yrs- 189,013,455 40
Total.. 7 H y r s - 777,421,461 38
Copper.
Totals.
75
25
95
95
00
00
13
66
$79,390 82
151,246 29
191,158 57
151,412 20
342,322 21
380,670 83
1,249,612 53
1,159,910 GO
12,534,335
6,971,154
9,328,479
48,835,551
46,333,963
112,050,753
520,175,556
198,702,538
133;804,947 69
3,705,723 55
914,932,132 62
$1,440,454
3,569,165
• 5,970,810
16,781,046
27,199,779
22,226,755
48,087,763
8,529,172
57
14
52
65
21
83
64
06
RECAPITULATION OF AVERAGES OF COINAGE FOR EACH DECADE FROM
1793 TO 1864, INCLUSIVE.
Years.
1793 to 1800,' 8 yrs1801 to 181.0, 10 yrs1831 to 1820, 10 yrs1821 to 1830, 10 yrs1831 to 1840, 10 yrst841tol850, 10 yrs1851 to 1860, 9-1 yrs1861 to 1864, 4 yrs.
Silver.
Gold.
$126,786
325,074
316,651
190,309
1,879,186
8,944,332
49,561,913
47,253,363
25
25
00
25
20
80
79
85
1793 to 1864, 7 U yrs'. 108,597,617 39
$180,056
356,916
597,081
1,678,104
2,719,977
2,222,675
5,061,869
2,132,293
Copper,
84
52
09
69
90
50
80
16 '
14,948,975 50
$9,923
15,124
19,115
15,141
34,232
38,067
131,538
289,977
Totals.
85
64
86
22
22
08
16
50
553,120 53
$316,766
697,115
' 932,847
1,883,555
4,633,396
11.205,075
54,755,321
49 675,634
94
41
95
3.6
32
38
75
51
124,099,713 42
236
REPORT ON THE FINANCES.
.• No. 7.
Statement of the j)'^blic debt on the ^st day qf January, in each of the years
from 1791 to 1842, inclusive, and at various dates in subsequent years to
J u l y 1, 1864.
i
^
" •-
On tlie 1st day of J a n u a r y . , . . 1791
1792
1793
1794
1795
^
1796
1797
1798
1799
1800 . . . .
1801
1802
1803
1S04 . . . . .
1805
1806
:f.
:.-
..
J807
I
'
1808
1809
1810
1811
1812
1813
1814
1815 . . . . .
1816
1817
1818
1819
1820
1821
1822
1823.......
1824
1825
1826
1827 . . :
1828
1829
1830
1831
1832
1833
1834
1835
1836...:
1837
1838
...:...
........
'
$lD.,463,,476 52
77,,227,,924 66
80,, 352,
,634 04
78,,427,,404 77
80,,747,,587 38
83,,762.,172 07
82,,064,,479 33
79.,228,,529 12
78,,408,,669 77
S'2,,976,,294 35
,050 80
83,, 038,
80,,712,,632 25
77,,054,,686 30
86,,427,, 12088
82,, 312,
,150 50
,75,,723,,270 66
69,,218,,398 64
6^, 196,,317 97
• 57, 023, 192 09
53, 173, 217 52
48,,005,,587 76
45, 209,,737 90
55, 962, 827 57
81, 487, 846 24
9n,833, 660 15
127, 334. 933 74
123, 491, 965 16
103, 466, 633 83
95, 529, 648 28
91, 015, 566 15
89, 987, 427 66
93, 546, 676 98
90, 875, 877 28
90, 269, 777 77
83, 788, 432 71
81, 054, 059 99
73, 987, 357 20
67, 475, 043 87
58, 421, 413 67
48, 565, 406 50
39, 123, 191 68
24, 322, 235 18
7, 001, 032 88
4,760, 081 08
351, 289 05
291, 089 05
1,878, 223 55
4, 857, 660 46
luji^aa
REPORT ON THE FINANCES.
On the 1st day of January
1839
1840
1841 .•
1842
On the 1st day of J u l y . . . . . . . 1843
1844
1845
' 1846
1847
1848 •
O n t h e l s t day of December... 1849
1850
Ori the 20th day of November. 1851
On the 30th day of December. 1852
On the 1st day of J u l y
1853 . .
1854 . . . .
On the 17th day of November-1855
O n t h e 15th day of November-1856 .'.. <
On the 1st day of July
1857
1858
1859
1860
1861 ..
"1862
1863
1864
237
^11, 983, 737 53
5, 125, 077 63
6,737,398 00
15,028,486 37
27, 203, 450 69
24,748, 188 23
17,093, 794 80
.'. •
16, 750, 926 33
: ...
38,956,623 38
48, 526, 379 37
64,704,693 71
64,228,238 37
.
62, 560, 395 26
65, 131, 692 13
67, 340, 628 78
47, 242, 206 05
: ..'
39, 969, 731 05
30,963,909 64
29, 060, 386 90
".
44, 910, 777 66
58,754,699 33
64,769,703 08
90,867, 828 68
514,211,371 92
1, 098, 793, 181 37
1, 740, 690, 489 49
S. B. COLBY, Register.
TREASURY D E P A R T M E N T ,
Register's Office, November 16, 1864.
238
R E P O R T . ON- T H E - F I N A N C E S ,
' N o . S . — S t a t e m e n t , o f t h e r e v e n u e c o U e c t e d f r o m .the h e g i n n i n g o f t h e g o v e r n m e n t t o tJw '30f^
P v h l i o tfmds, a n d m i s c e l l a n e o u s soiirces, with the receipts
From, cnstoma: F r o m internal
duties, imposts.
revenue.
and tounnge. '
F r o m March 4,1789, to Dee. 3 ] . . . .1791
U , 399 473 09
F o r the year.
.:.
1792
3,443i 070 85
•
.
1793
4, 255, 3i:6 56
1794
4,801, 065 28
1795
5, 588 461 26
1796
6, 5f)7,,987 94
3797
7, 549,,649 65
1798
7,106,,061 93
1799
6,-6L0, 449 31
1800
9, (ISO, 932 73
, 1801
10. 750, 778 93
1802. 12, 438, 235 74
.]803
10, 479, 417'61
1804
11,098, 565 33
]805
12, 936, 487 04
1806
14, 667, 698 17
1807
35,84.5, 5211)1
.
1808
16, 363, 550 58
1809
7, 296 020 58
. 1810
•8,58.3 309 31
1811
222 73
13,313;
1812
8, 958, 777 ,53
1813
f)23 25
13,224.
- 1814
5, 9^;8. f72 08
1815
942 22
7,
282,
1816.36,306, 874 88
1817
20, 2a3, 348 49
1818
17, 176, 385 00
1819
20,
203, 608 76
.1820
15, 005, 612 15
.. 1821
447 15
13,004,
1822
17. 589. 761 94
1823
433 44
19,.088,
1824
17,878, 325 71
1825
713
45
20, 098
3826
2.3,341, 331 77
1827
283
29
19, 712,
3828
23, 205, 523 64
1829
22,681, 965 91
1830
21, 922, 391 39
1831
441 77
18.32 24, 224, 237 24
28, 46.5, oOH 91
1833
29, 032, 957 15
1834
16,214. 310 59
1835
19, .391, 940 53
V 1836
. 1837, 2.3,409. 290 39
11. 169, 800 36
1838
16,158, 924 81
1839
23, 137, .502 17
1840
13,499, 216 74
841
14, 487, 908 76
1842
18, 187. 843 91
....1843
Half year to June ^.. .•.,.. ....1844
7, 046, 570 94
Year eadiag; June.30....'.,.
1845
26, 183,, 112 70
1846
27, 5':i8., 6fi7 87
1847
26,71.2,, 864 66
1848
23, 747,, 070 96
1849
31,757,' 738 82
18.50
28, \H6, 6S6 42
1851
39, (i68, 567 92
1852
49,017, 326 62
3853 •47, 339, 865 52
3854
58, 931, 190 27
1855
64,224, 794 21
1856
53; 025, 863 50
1857
64, 022, 905 05
1858
63, 875. 620 96 \
1P59
41,789, 824 .38 •
1860
49,565 511 87
1861. 53, 187, 125 64.
3862
39, 582, 397 62 •
.1863 . 49. 056, 642 40 :
1864
69. 059, 152 99•
102.316.
, T R E A S O R Y DIIPARTMESTT,. Decemher 1,
1864.
$208, 924 81
337. 705 70
274, 089 62
337. 755 36
475,289 60
575,-491 45
644, ,357 95
• 779, 136 44
. 809, 396 55
1.048,033 43
621,898 89
21:5,177 69
: 50,941 29
• 21,747 15
20, lOi 45
13,051 40
8, 210 73
4, 044 39
7,430 63
. 2, 295 95
4, 903 06
4, 755 04
1,662,984 22
4,678,059 07
5, 124, 708 31
2, 678, 100 77
955, 279 20
- '229, 593 63
106, 260 53 1
69; 027 63 I
67, 665 71
34, 242 17
34, 663 .37
25, •/71 35
• 21,589 93
19,-885 6S
17,4,51 .54
14,502 74
12, 160 62
.6,933 51
11, 630 65
2,759 00
4,196 09
10, 459 48
370 00
5,493 84
2, 4.67 27
F r o m direct.
tax.
.
2, .5.53.32
1, 682 25
3, 261 36
495 00
103 25.
1,777 34
3,517 12
2, 897 26 ,
375 0 0 :
375 0 0 ;
• 375 00
640,787-95
741, J 34 10
• $734, 223 97
534, 343 .38
. 206, 565 44
71, 879 20
50, 198 44
21, 883 91
55, 763 86
34, 7.32 56
19, ,159 21
- 7,, 517 31
• 12., 448 68
7,, 666 66
859 22
3,, 805. 52
2, 219,,497 36
2,162,,673 41
4, 253, 635 .09
1, 834, 187 04
. 264, .3.33 36
83, 650 78
, 3 1 ,,586 82
29,,349 05
20,,961 56
10,,3.37 71
'6,,201 96
2, 330 85
6, 638 76
2, 626 90
2, 218 81
11. 335 05
16, 980 59
10, 506 01
^ 6. 791 13
394 12
19 80
:, 263 33
.728 79
,687-70
755'22"
1,79.5,331 73
1,485,103 61.:I
•475; 648 96
F r o m postage.
111, 020 51
29, 478 49
22,.400 00
72, 9.09 84
64, 500 00
39,500 00
41,000,00
78, 000 00
79,500 00
35, 000 00
16,427 26
26, 500 00
21,342 50
41,:=117 67
• 3:614 73
37 70
85,0.39 70
. 35,. 000 00
45, 000 .00
13.5,000 00
149; 787 74
29,371^91
20,.070 00
71 32
6,465 95
516 91
.
602 04
110 69
""''469:56'
•300 14
101 .00
' 20.15
86:60
. 55 13
• : 561 02
. 244 95
, 1 0 0 00
893 00
10 91
239
E E P O R T ON T H E FINA^^CES.
of June, 1864, under the several heads of Customs, Interned Revenue, Direct Tax, Postage,
from loans and treasury notes, and the total receipts.
F r o m pnblic
lauds.
K83G
83, 640
11, 963
443
167, 726
188,628
16.5, 675
487,^.526
,540,193
765, 245
466,163
647, 939
442, 252
696,548
040, 237
710, 427
835,6.55
135, 971
287, 959
717,985
991,226
606, 564
274, 422
635, 871
212, 966
803, 581
S16, 523
984, 418
216,090
393, 785
495, 845
018, 308
517,175
329, :^6
210,815
623, .381
967, 682
857, 600
757, 600
877,179
776, 2:36
081, 939
076, 447
292, 683
365, 627
335, 797
897, 818
059, 939
077, 022
694, 452
498, 3.55
328. 642
688, 959
859, 894
35J^, 305
043,239
667, 084
470, 798
497, 049
937,644
829, 486
.513, 715
756, 687
778, 557
870, 658
152, 203
167, 617
583, 333
From, b a n k
F r o m miscellastock, dividends, neous sources.
and bonus.
$8, 028 00
38, 500 00
303, 472 00
162, 000 00
,, 240, 000 00
385, 220 00
79, 920 00
71, 040 00
71, 040 00
88,800 00
., 327, 560 00
202, 426
525, 000
675, 000
000,. 000
105. 000
297,500
350. 000
350; 000
367. 500
402. 500
420, 000
45.5, 000
490, 000
490, 000
490, 000
659,000
610,285
586,649
569, 280
328,674
375. 965
542,102
'00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
50
82
67
44
22
,744,513 80
672, 769 38
266, 072 09
1, 021 34
$19, 440 10
9, 936 65
10, 390 37
2-3, 799 48
.5,917 97
16, 506 14
30, 379 29
• 18,692 81
45, 187 .56
74,712 10
266,149 15
177, 905 86
.135,518 18
112,-575 53
19, 039 SO
10,004 19
34, 935 69
21, 802 35
23, e38 51
84. 476 84
60; 068 52
41,125 47
2.36,. 571 00
119.399 81
1.50, 282 74
123,994 61
80,389 17
37, 547 71
57,027 10
54,872 49
152, 072 52
452, 355 15
141,019 15
•
127,603 60
129, 982 25
94, 288 52
1, 315, 621 83
65,106 34
112,561 95
73, 172 G4
583, 563 03
101, 165 66
.3.34, 796 67
128, 412 32
696, 279 13
2,209,891 32
5,62.5,479 15
2.517.2.52 42
1, 265, 088 91
911, 733 82
331,285 37
' 440, 807 97
296, 235 99
1, 075, 419 70
.333,-201 78
274,139 44
284,444 36
'627.021 13
338, 2.33 70
706, 059 12
.Q21,933 24
438, 580 76
1,188,104 07
1,105, 352 74
827,731 40
1,11.6,190 81
1, 259, 920 88
1,3.52.029 13
2.363.9.53
1, 088, 530
1,023,515
931, 787
4,344,139
51, .505, 502
95
25
31
64
82
26
Total, exclusive
of loans and
treasury note;'.
H4I8, 913 19
3, 669,960 31
4, 6.52,923 14
5,431, 904 87
6,114, 534 59
8, 377,529 65
8,688, 780 99
7,-900, 495' 80
7. 546. 813 31
10. 848. 749 10
12; 935. 330 95
14, 995, 793 95
11.064, 097 63
11. 826,307 38
13, 560, 694 20
1.5,5.59, 931 07
16, 3S8, 019 26
37,060, 661 93
7, 773,473 12
9, 384,214 28
14, 423, 529 09
9,801, 132 76
14, 340,409 95
11,181, 625 16
3.5, 696,916 82
47.676, 985 66
33. 099, 049 74
21, .585,ISO 04
24, 603,374 37
17.810, 669 55
14, 573,379 72
20, 232,427 94
20, 540, 666 26
3.9,381, 212 79
21,840, 858 02
2.5, 260,434 21
22. 966, 363 96
24, 763, 629 23
24, 827, 627 38
24, 844, 116 51
28,5-.'6, 820 82
31,867, 4.50 66
33, 948,426 25
21,791, 935 55
35, 430, 087 1050, 826, 796 08
24, 9.54, 153 04
26, 302, .561 74
31, 482,749 61
19, 480; 115 33
160 27
3.6, 860,00!) 25
19, 965, 001 26
. 8,241,707 78
29,320, 853 90
29, 941, 157 05
2!), 684.a39 22
26. 531. 109 65
35,71.3, 307 07
30, 371. 639 79
42. 2,34, 878 55
52, 5.57.168 30
49, 822,054 58
61,787. 341 40
7.3, 800,574 68
65, 350, 699 24
74.056, 312 57
68, 9(i5,365 96
46, 655. 465 64
53, 4P6, 599 83
56.0.54. 299 49
41, 476, 72f.) 76
51.935, 290 95
• 112, 687,
77.1 60
264,626,
F r o m loana and
treasury notes.
$5, 791, 112 56
5, 070. 806 46
1, 067, 701 14
4, 609, 196 78
3, 305,'268 20
362, 800 00
70, 135 41
308, 574 27
5, 074,646 53
•1,60-2, 435 04
30, 125 00
5, 597 36
9, 532 64
128,814 94
48, 897 71
2, 759, 992
8, 309
12, 8.37, 900
26, 181, 435
23, 377, 911
35, 264, 320
9, 494, 436
734, 542
765
291
3, O'lO,824
5,000. 324
25
05
00
00
79
78
16
.59
62
00
13
00
5. 000, 000 00
5; 000, 000 00
. 2,992,989
12,716,820
3, 8.57 276
5, 589, 547
13,6.59,317
14, 808, 735
12,541,409
1, 877, 847
28, 870, 765
21,293. 780
15
86
21
51
38
64
19
95
36
00
29, 4-22,585 91
5, 435,126 96
203, 400 00
46, 300 00
16, 350 00
1, 950 00
800 00
•200 00
3, 900 00
2.3,717, 300 00
- 28.287, 500 00
.' 20,786, 808 00
. 41.895,340 65
.529, 692,460 50
776, 682, 361 57
1,121.131, 842 98
T o t a l receipts.
$10, 210, 025
8, 740,766
5, 720,624
10,041, 101
9,419. 802
8, 740,.329
' 8,758,916
8, 209,070
12, 621, 459
12,451, 184
12, 945, 4.55
15,001, 391
• 11,'064, 097
11, 835, 840
13, 689,509
15, 608,828
16, 398, 019
37, 062, 484
7, 773, 473
32,144, 206
14,431, 838
22, 639, 032
40, 5-24, 844
75
77
28
65
79
65
40 .
07 .
84
14
95 .
31
63
02
14
78
26
09
12
53
J.4
76
95
34, 559, .5:-:6 95
.50,961, 237 60
57, 1.71,421 82
33 833, ,592 03
21,.59.3, 945 66
. 24, 605,665 37
20.881, 493 68
703 72
. 19, 573,
• 20. 232,427 94.
20, 540, 6()6 26
24,381, 212 79
26, 840, 858 02
25, 260, 434 21
22, 966 363 96
24,763, 629 23
24, 827, 627 38
24, 844, 116 51
28. 5-26,820 82
3t,867, 450 66
426 25
33. 948, 935 55
21. 7.-41.087 10
35, 430,
796 08
50, 826,
142 19
27, 947,
382 60
39,019,
025 82
35, .340,
662 84
25, 069,
477 65
20, 51.9,
744 89
34, 773, 4-!0 45
20, 782, 555 73
31,1H8, 853 90
29, 941, 157 05
29, 684, 8-04 58
.55,.401.. 889 65
57,006, 892 98
59,1^6, 7^:6,75
47, 669, 278 55
52,761, 468 30
49, 868, 404 .58
61., 803, 2iU 40
73. 802, 374 6S
65,351., 899 24
74, 056, 212 .57
68, 969, 665 96
70. 372; 965 64
81, 773, 407 B:i
76, S41, 640 13
83,371, 181 26
581,628, 652 52
^89, 379; 614 58
1, 385, 7.58.
S. B : L O L B Y , liegistar.
240
REPORT ON T H E FINANCES.
No. 9.—Statement of expenditures from the heginning of the govermnent to June 30, 1864,
Pensions, Indian department, and miscellaneous,
[The years 1862, 1863, and 1864 are from the account of -warrants on the t r e a s u r y
Civil list. Foreign inter- K a v y Depart- W a r Department.
course.
ment.
Pensions.
$14, 733 33
$570 00
$632, 804 03 $175, 813 88
F r o m March 4,1789, to Dec. 31.-1791 $757,134 45
-.1792
380,917 58
78,766 67
53 02 3,100,702 09 109, 243 15
For the year
.'89, 500 00
1,130, 249 08 80, 017 81
3 793 358,241 08
6i,*468"97 2, 639, 097 59 81,399 24
146, 403 51
1794
440, 946 58
361,633 .36
912, 685 12
410,562 03 2, 480, 910 13 68, 673 '22
1795
1796
447,139 05
384,859 64 ^ 274, 784 04 •3,260,263 84 100, 843 71
1797
483, 233 70
669,788 54
382, 631 89 1, 039, 402 66 , 92, 256 97
504, 605 17
457, 428 74 1, 381, 347 76 2, 009, 522 30 104, 845 33
1798
592, 905 76
271,374 11 2, 8,58, 081 84 2,466,946 98
95, 444 03
1799
1800
748, 688 45
395, 288 18 3, 448, 716 03 2, 560, 878 77 64,130 73
549, 288 31
295, 676 73 2, 111, 424 00 1, 672, 944 08 73,533 37
1801
1802
596, 981 11
550, 925 93
915,561 87 1,179,148 25
.85, 440 39
526, .583 12 1,110, 834 77 1,215 230 53
822, 055 85 62, 902 10
1803
624, 795 63 1,186, 655 57 1,189, 832 75
875, 423 93 80, 092 80
1804
712, 781 28 81, 854 59
1805 • 585, 849 79 2, 798, 028 77 1, 597, 500 00
684, 230 53 1, 760, 421 30 1,649,641 44 1, 224, 355 38 81, 875 53
1806
577, 826 34 1, 722, 064 47 1,288,685 91
70, 500 00
1807
655, 524 65
691,167 80
304, 992 83 1, 884, 067 80 2, 900, 834 40 82, .576 04
1808
166, 306 04 2, 427, 758 80 3, 347, 772 17 87, 833 54
712, 465 13
1809
703, 994 03
1810
81, 367 4B 1, 654. 244 20 2, 294, 323 94 83,744 16
644, 467 27
264, 904 47 1, 965, 566 39 2, 032, 828 19 75, 043 88
1811
347, 703 29 3, 959, 365 15 11, 817, 798 24 91,402 10
826, 271 55
1812
209,941 01 6, 446, 600 10 19, 662, 013 02 86, 989 91
780, 545 45
1813
1814
927, 424 23
177,179 97 7, 311, 290 60.20,350,806 86 • 90, 164 36
852, 247 3 6
290, 892 04 8, 660, 000 25 3.4, 794, 294 22 69, 656 06
1815
1816 1, 208,125 77 • 364,620 40 3, 908, 278 30 16, 012, 096 80 188, 804 15
994,556 17
281, 995 97 3, 314, 598 49 8, 004, 236 53 297, 374 43
1817
420, 429 90 2, 953, 695 00 5, 622, 715 10 ^^890, 719 90
1818 1,109, 559 79
284,113 94 3, 847. 640 42 6, 506, 300 372, 415, 939 85
1819 1,142,180 41
1820 1, 248, 310 05 253, 370 04 4,387,990 00 2, 630, 392 313, 208, 376 31
207,110 75 3, 319, 243 06 4, 461, 291 78 242, 817 25
1821 1,112, 292 64
164, 879 51 2,224,458 98 3, 111, 981 481, 948,199 40
3822 1,158,131 58
292,118 56 2, 503, 765 83 3, 096, 924 431, 780, 588 52
1823 1, 058, 911 65
1824 1, 336, 266 24 t5,140, 099 83 2, 904, 581 .56 - 3, 340, 939 85
1, 498, 326 59
371, 666 25 3, 049, 083 86 3, 659, 914 181, 308, 810 .57
1825 1, 330, 747 24
1826 1, 256, 745 48
232,719 08 4, 218, 902 45 3, 943,194 371, 556, 593 83
1827 1, 228,141 04
659, 211 87 4, 263, 877 45 3, 938, 977 88 976,148 86
1828 1, 455, 490 58 1, 001,193 66 3, 918, 786 44 4,145, 544 56 850, 573 57
a
1829 1, 327, 069 36 .207, 765 85 3, 308, 745 47 6, 250, 230 28 949, 594 47
1830 1,579,724 64
294,067 27 3,239,428 63 6, 752, 688 661, 363, 297 31
298, 554 00 3, 856,183 07 4,846,405 61 1,170, 665 14
3831 1,373,755 99
325,181 07 3, 956, 370 29 5, 446.131 231, 184, 422 40
1832 1, 800, 757 74
955, 395 88 3, 901, 356 75 6, 705, 022 954, 589,152 40
• 1833 1,.562, 758 28
241,562,35 3, 956, 260 42 5, 698, 517 513, 364, 285 30
1834 2, 080, 601 60
1835 I, 905, 551 51 774, 750 28 3, 864, 939 06 5, 827, 948 571,9,54,711 .32
533, 382 65 5, 807, 718 23 11, 791, 208 022, 882, 797 96
18.36 2,110,175 47
1837 2, 357, 035 94 4, 603, 905 40 6, 646, 914 ,53 13,731.172 31 2, 672,162 45
1838 2, 688, 708 56 1, 215, 095 52 6,131, 580 53 13, 088,169 692, 156, 057 29
1839 2,116, 982 77
987, 667 92 6, 182, 294 25' 9, 227, 045 90
.3,142,750 50
1840 2, 736, 769 31
68.3,278 3 5 6,313,896 89 7,155, 204 992, 603, 562 17
1841 2, 556, 471 79
428, 410 57 6, 001, 076 97 9, 042, 749 922, 388. 434 .51
.563,191 41 8, 397, 242 95 6, 6,58,137 161, 378, 931 33
1842 2, 905, 041 65
Sixth months ending June 30. ..3843 1, 222, 422 48
400, 566 04 3, 727, 711 53 3,104, 638 48 839,041 12
636, 079 66 6, 498,199 11 5,192, 445 052, 032, 008 99
Fiscal year ending June 30-.. .1844 2. 454, 958 15
702, 637 22 6, 297,177 89 5, 819, 888 .502, 398, 867 29
1845 2, 369, 652 79
1846 2, 5:52, 232 92 409, 292 55 6, 455, 013 92 30,362,374 36 1, 809. 739 62
405, 079 10 7, 900, 635 76 35, 776, 495 721. 742, 820 85
1847 2, 570, 338 44
448,593 01 9,408,476 02 27, 838, 374 801, 226, 500 92
1848 2, 647, 802 87
1849 2, 865,196 91 6, 908, 996 72 9, 786, 705 92 16, 563, 543 33 193, 695 87
1850 3, 027, 454 39 5, 990, 858 81 7, 904, 724 66 9, 687, 024 581,866.886 02
1851 3,481,219-51 6, 256. 427 16 8, 880, 581 38 12,161,965 11 2, 293, 377 22
1852 3, 439, 923 22 4,196, 321 .59 8, 918, 842 10 8,521,506 19 2, 401, 858 78
9.50,871 30 11, 067, 789 53 9, 910, 498 491,7.36,262 45
3853 4,265,861 68
/
'
,
18.54 4, 621, 492 24 +7,763,812 31 10, 790, 096 32 11, 722, 282 971, 369, 009 47
997, 007 26 13,327,095 11 14, 648, 074 071, 542, 255 40
1855 6, 350, 875 88
1856 6, 452, 256 35 3, 612, 615 39 14,074, 834 64 16,96.3,160 51 1, 344, 027 70
1857 7, 611, 547 27
999, 177 65 12,651,694 61 19, L59,150 87 1, 423, 770 85
1858 7,116, 339 04 1,396,508 72 14, 0.53, 264 64 2,5,679,121 63 1,221,163 14
1859 5, 913, 281 50
981, 946 87 14, 690, 927 90 23,154, 720 53 161,190 66
1860 6, 077, 008 95 1, 146, 143 79 11,514,649 83 16, 472, 202 721,100, 802 32
1861 6,074,141 83 1,147, 786 91 12,387, 1.56 52 23,001,530 67 1, 034, 599 73
1862 5, 939, 009 29 1, 339, 710 35 42, 674, 569 69394,368,407 36 879, .583 23
1863 6,350,618 78 1,231,413 06 63,211, 105 27599, 298, 600 S33,140,194 44
1864 8, 059,177 23 1, 290, 691 92 85, 733, 292 77 690, 791, 842 97
4, 979, 033 17
t
.
-
-
* T h e first revolutionary pensions.
t PurchaKe of Florida.
\ Includes seven millious Mexican indemnity. T h e years 1849 to 1852 also embrace largo sums paid Mexico.
T R E A S U R Y BFJPARTMENT, Register's Office, December 1, 1864.
E E P O E T ON T H E
FlNANCliS.
241
.under the several heads of Civil List, .Foreign Intercourse, Navy Department, War Department,
with the interest and 'principal of the public deht.
ssued ; all previousyears are from the account of v^^arrants paid.l
Indians.
Total debts "and Total expendiPrincipal
Miscellaneous. Total of ordinary Interest on
loans.
tures.
expenditures. public debt. of public debt.
$27. 000 00 $311, 533 83 $1, 919, 589 52 $2, 349, 437 44$2, 938, 512 06 $5, 287, 949 50 $7,207,5.39 02
13, 648 85
194, .572 32
1, 877, 903 77 3,201 628 23 4, 062, 037 76 7 267, 665 90
9,141, 569 67
7, 529, 575 55
27, 282 83
24, 709 46
1, 710, 070 26 2, 772 242 12 3, 047, 263 18 5 819, 505 29
13, 042 46
9, 302,124 74
118,248 30
3,500,546 65 3,490 292 52 2, 311, 285 57 5 801,378 09
92, 718 50
4. 350, 658 04 3,189 151 16 • 2, 895, 260 45 6 084, 411 61 10, 435, 069 65
23, 475 6d
,8, 367, 776 84'
3.13, 563 98
150, 476 14
2, 531, 930 40 3,195 054 53 2, 640, 791 91 5 835, 846 44
62, 396 38
103, 880 82
8,626,012 78
2, 833, 590 96 3, 300 043 06 2, 492, 378 76 5 792, 421 82
16, 470 09
3 49,004 15
8, 613, 517 68
4, 623, 223 54 3, 053 281 28 . 937, 01.2 86 3 990, 294 14
20, 302 19 • 175,111 81
6, 480,166 72 3,186 287 60 1, 410, 589 18
4 596, 876 78 11, 077, 043 50
31 22 ' 193, 636 59
7, 411, 369 77 3,374 704 72 i, 203, 665 23 4 578, 369 95 11, 989, 739 92
9, 000 00
269, 803 .41
12, 273, 376 94
4, 981, 669 90 4,412 9.12 93 2, 878, 794 11 7 291,707 04
. 94, 000 00
315,022 36
3, 737, 079 91 4,125 038 95 ,5,413,965 81
9 539, 004 76 13, 276, 084 67
60, 000 00
205, 217 87
4, 002, 824 44 3,848 828 00 3, 407, 331 43
7 256,159 43 11, 258, 983 67
116, 500 00
379, 558 23
4, 4.52, 858 91 4,266 582 85 3, 905, 204 90 8 171, 787 45 12, 624, 646 36
196, 500 00
384, 720 19
3, 737, 079 91 4.148 998 82 3, 220, 890 97 7 369,889 79
13, 727,124 41
234,200 00
44.5, 485 18
6, 080, 209 36 3,723 407 88 5, 266, 476 73 8 989,884 61
15, 070, 093 97
205, 425 00
464, 546 52
4, 984, .572 89 3,369 578 48 2, 938,141 62
0 307, 720 10 11, 292, 292 99
• 213, 575 00
427,124 98
6, 504, .338 85 3,428 152 87 6, 832, 092 48 10 260, 245 35 16, 764, 584 20
337, 503 84
337, 032 62
7, 414, 672 14 2,866 074 90 3, 586, 479 26 6 452, 554 16 13, 867, 226 30
177, 625 00
315, 783 47
5, 311, 082 28 2,845 427 53 5,163, 476 93
8 008, 904 46 13, 319, 986 74
151, 875 00
457, 919 66
5, 592, 604 86 2, 465 733 16 5, 543, 470 89. 8 009, 204 05 13,601,808 91
277, 845 00
509,113 37
17, 829, 498 70 2,451 272 57 1, 998, 349 88 4 449, 622 45 22, 279,121 15
167, 358 28
738, 949 15 28, 082, .396 92 3,599 455 22 7, 505, 668 22 11 108,123 44
39,190, 520 36
167, 394 86 1.103,425 50
30,127, 686 38 4, 593 239 04 3, 307, 304 90 7 900, 543 94 38, 028, 230 32
. 530, 750 00 1, 755,731 27 26, 953, 571 00 5, 754 56^ 63 6, 874, 3.53 72 12 628, 922 35 39, .582, 493 35
274, 512 16 1, 416, 995 00 23, 373, 432 58 7,213 258 69 17,657,804 24
24 871. 062 93 '48,244,495 51
• 319, 463 71 2, 242, 384 62 15,454,609 92 6,389 209 81 19, 041, 826 31 25 423, 036 12 '40,877,646 04
505, 704 27 2, 305, 849 82 13, 808, 672 78 6,016 446 74 15, 279, 754 88 21 296, 201 62 35,104, 875 40
463,181^39 1, 640, 917 06 16, 300, 273 44 5,163 .538 11 2, 540, 388 18 -7 703, 926 29 24, 004,199 73
315,750 01 1, 090, 341 85 13,134, 530 57 5,126 097 20 3. 502, 397 08 8 628, 494 28 2.1, 763, 024 85
477,005 44
903, 718 15 10, 723, 479 07 5,087 274 01 3, 279, 821 61 8 367, 093 62 19, 090, 572 69
•575, 007 41
644, 985 15
9, 827, 643 51 5,172 578 24 2, 676, 370 88 7 848,949 12
17, 676, 592 63
380, 781 82
671, 063 78
9, 784,154 55 4,922 684 60
607.'331 81
5 530, 016 41 15, 314,171 00
429, 987 90
678, 942 74 15, 330,144 71 4,996 562 08 31,571,831 68
568,
393
76
31,898,5,38 47
16
724,106 44 1,046,1.33 40
11, 490, 4,59 94 4,366 769 08 7, 728, 575 70 12 095, 344 78 23, 585, 804 72
743, 447 83 1,110,713 23
24,103, 398 46
13,062,316,27 3,973 480 54 7, 067, 601 65 3.1 041,082 19
760, 624 88
826,123 67
12, 653, 095 65 3, 486 071 51 6, 517, 596 88 10 003, 668 39 • 22, 656, 764 04
705, 084 24 1, 219, 368 40 13, 296, 041 45 3,098 800 59 9, 064, 637 48 3.2 163, 438 07 25,459,479 52
576, 344 74 1, 565, 679 66 12, 660, 400 62 2, 542 843 23 9, 841, 024 55 12 383, 867 78 25, 044, 358 40
622, 262 47 1, 363, 624 13 13, 229, 533 33 1, 913 533 40 9, 442, 214 82X 1 1 355, 748 22 24, 585, 281 55
926,167 98 1, 392, 336 11 . 13, 864, 067 90 1,383 582 95 14, 790, 795 27 16 174, 378 22. 30, 038, 446 12
3,352,323 40 2, 451, 202 64 16, 516, 388 77 772 561 50 17, 067, 747 79 17 840, 309 29^ .34,3.56,698 06
1, 801, 977 08 3,198, 091 77 22, 713, 755 11 303 796 87 1, 239, 746 51 1 543,543 38
24, 257, 298 49
1, 001, 625 07 2, 082, 56o 00 18, 425, 417 25
202 152 98 5, 974, 412 21 6 176, 565 19 24, 601, 982 44
1, 637, 652 80 1, 549, 396 74 17, 514, 950 28
328 20
• 58,191 28 17, .573,141 56
57 863 08
4, 993,160 11 2, 749, 721 60 30, 868,164 04
66, 500 17 30, 934, 664 21
*3,140 32
.*63 389 85
4, 299, 594 68 2, 932, 428 93 37, 243, 214 24
21, 822 91 .37, 265, 037 15
21, 822 91
5, 313, 245 81 3, 256, 868 18 32, 849, 718 08
'997*54 5, .590, 722 73 • 5, 60.5, 720'27 39, 455, 438 35
2, 218, 867 18 2, 621, 340 20 26, 496, 948 72 399 834 24 10, 718,153 19 11,117, 987 43 37, 614, 936 15
2, 271, 857 10 2, 575, 351 50 24,139, 920 11
174 635 77 3, 911, 977 93 4, 086, 6li3 70 28, 226, 553 81
2, 273, 697 44 3, 505, 999 09 26,196, 840 29 , .288 063 45 •5, 312, 626 29 5, 600, 689 74 31, 797, 530 03
1,151, 400 54 3, 307, 391 55 24, 361, 336 59
778 550 06 7, 796, 989 88 8, 575, 539 94 32, 936, 876 53
382, 404 47 1, 579, 724 48 11, 256, 508 60 528 584 57
333, Oil 98
861, 596 .55 12,118,105 15
1,282,'271 00 2, 554,146 05 20, 650,108 01 1,874 863 66 11,117,039 18
12, 991, 902 "84 33, 642, 010 85
1,467,774 95 2, 839, 470 97 21,895,36!^ 61 1,066 985 04 7, 528, 054 06 8, 595, 039 10 30, 490, 408 71
1, 080, 047 80 3, 769, 758 42. 26, 418, 459 59 843 228 77
370, 594 54
1; 213, 823 31 27, 632, 282 90
•l, 496, 008 69 3, 910,190 81 53, 801, 569 37 1,117 830 22 5, 601, 452 15 6, 719, 282 37 60, 520, 851 74
1,103,251 78 ^2, 554, 455 37 45, 227, 454 77 2,391 652 17 13, 036, 036 25 15, 427,'688 42 60, 6.55,143 19
504, 263 25 3, 111, 140 61 39, 933, ,542 61 3,554 419 40 12, 898, 460 73 16, 452, 880 13 56, 386, 422 74
1, 663, 591 47 7, 025, 450 16 37,165, 990 09 3, 884 406 95 3, 554, 321 22
7, 438, 728 17 44, 604, 718 26
2, 829, 801 77 8,146, 577 33 44, 049, 949 48 3, 711 407 40
714,947 43
4, 426,3.54 83 48, 476,104 31
3, 043, 576 04 9, 867, 926 64 40, .389, 954 56 4,002 03 4 13 2, 320, 640 14 6, 322, 654 27 46,712,608 83
3, 900, 537 8712, 246, 335 03 44, 078,156 35 3,666 905 24 6, 832, 000 15 10, 498,*905 35 54, 577, 061 74
1, 413, 995 0813,461,450 13
51,142,138 42 3,074 078 33 21, 256, 902 33 24, 335, 980 66 75, 473,119 08
2, 708, 347 71 16, 738, 442 29 56, 312, 097 72 2, 315 996 25 7, .536, 681 99 9, 852, 678 24 66,164, 775 96
2, 596, 465 9215, 260, 475 94 60, 533, 836 45 1,954 752 34 10, 437, 772 78 12, 392, 505 12 72, 726, 341 57
4, 241, 028 6018, 946,189 91 65, 032, 559 76 1,594 845 44 4, 647,182 17
6, 242, 027 61 71,274, 587 37
4, 976, 871 3417, 847, 8,51 19 72, 291,119 70 1,652 774 23 8,118,292 81
9, 771, 067 04 82,062,386 74
4, 551, 566 5816, 873, 771 68 66, 327, 405 72 2, 637 664 39 14,713,572 81
17,351,237 20
83, 678, 643 92
2; 991,123 54 20, 708,183 43 • 60, 010,112 58 3,144 620 94 13, 900, 392 13 17, 045, 013 07 77, 055,125 65
2, 865, 481 17 16, 026, 574 79 . 62, 537,171 62 4,034 157 30 18, 815, 984 16 22, 850,141 46 . 85,387,313 08
2, 2^3, 402 2714,129, 771 52 461; 554, 453 7113,190 324 45 96, 096, 922 09 109, 287, 246 54 570, 841, 700 25
1, 076, 326 3515, 671, 890 24 689, 980,148 97 24, 729 846 61 181, 086, 635 07 205; 816, 481 68 895, 796, 630 65
2, 538, 297 80 18,155, 730 31 811, 548, 666 1753, 685 421 65 430,197,114 03 483, 882, 535 721, 298,144, 656 00
S. B. COLBY, Register.
* Actual payments on the publict debt, but not carried into the totals because of repayments to the treasury*
16 F
242
REPORT ON T H E
FINANCES.
No. 10.—Statement exhibiting the gross value of the exports and imports from
the beginning of the goo ernment to June 30, 1864.
Year ending—
1790
1791
1792
1793
3 794
3795
'3796
3797
1798
1799
1800
1801
1802
1803
1804
' • 1805
1806
1807
1808
1809
1810
3811
1812
1813
1814
1815
. 1816
1817
1818
1819
1820
. 1821
1822
3823
3824
3.825
1826
1827
1828
1829
1830
1831
1832
1833
1834
1835
•1836
1837
• • • 1838
1839
1840
1841
1842
9 m o s . , t 6 j u n c 3 0 , 1843
Yiear cnd'g J u n e 30, '44
1845
1846
1847
1848
1849
1850
1851
1852
3853
1854
1855
1856
1857
1858
1859
1860
1861
1862
1863
1864
Imports—total.
Domestic produce.
Foreign'merchandise.
$19, 566, 000
$539,156
18, 500, 000
512,041
19,000,000
1, 753, 098
24, 000, 000
2,109, 572
26, 500, 000
6, 526, 233
8, 489, 472
39, 500, 000
40, 764, 097
26, 300, 000
27, 000, 000
29, 850, 206
.33, 000, 000
28, 527, 097
33,142, 522
45, 523, 000
31, 840, 903
39,130, 877
46, 642, 721
47, 473, 204
36,708,389
35, 774, 971
42, 205, 961
13, 594, 072
41, 467, 477
36, 231, 597
53,179,019
42, 387, 002
60, 283, 236
41, 253, 727
59, 643, 558
48, 699, 592
12, 997, 414
9, 433, .546
20, 797, 531
31,405,702
24,391,295
42. 366, 675
16, 022, 790
45, 294, 043
30, 032,109
8, 495,127
2, 847, 865
25, 008,132
145,169
6, 782, 272
4.5, 974, 40,3
6, 583, 350
64,781, 896 • 17,138,156
68, 313, 500
19, 358, 069
73, 854, 437
19, 426, 696
50, 976, 838
19,165, 683
51, 683, 640
18, 008, 029
,43,671,894
21, 302, 488
49, 874,0'79
22, 286, 202
47,155. 408
27, 543, 622
50, 649, 500
25, 337,157,
66, 944, 745
32, 590, 643
53, 055, 710
24, 530, 612
58, 921, 691
23, 403,136 50, 669, 669
21, 595, 017
55,700,193
16, 658, 478
59, 462, 029
14, 387, 479
61, 277, 057
20,03.3,526
63,137, 470
24, 039, 473
70, 317, 698
19, 822, 735
81, 024,162
23, 312, 811
20, 504, 495
103., 189, 082
306,916,680
21, 746, 360
95, 564, 414
21, 854, 962
96,033,821
12, 452, 795
103, 533, 891
17, 494, 525
133,89.5,634
18,190, 312
106, 382, 722 • 1,5,469,081
92, 969, 996
11, 721, 538
77, 793, 783
6, 5,52, 697
99, 715,179
11, 484, 867
99, 299, 776
15, 346, 830
102, 841, 893
11,346,623
150, 637, 464
8, Oil, 158
132,904,121
21,128, 010
132, 666, 955
13, 088, 865
136, 946, 912 . 14,951,808
196, 689, 718
21, 698, 293
192, 368, 984
17, 289, 382
213, 417, 697
17, 558, 460
253, 390, 870
24, 850,194
246, 708, 553
28, 448, 293
310, 586, 330
16, 378, 578
338, 98.5, 065
23, 975, 617
293, 758, 279
30, 886,142
335, 894, 385 -. 20, 895, 077
373,189, 274
26, 933, 022
389, 711, 391
21,145, 427
213,069,519
16, 869, 466
,324, 092, 877
25,959.248
320, 292,171
20. 373. 409
$20,205,3,56
39,012,041
20, 753, 098
26,109, 572
33, 026, 233
47, 989, 472
67, 064, 097
56, 850, 206
61, 527, 097
78, 665, 522
70, 97,1., 780
94,115, 925
72, 483,160
55, 800, 033
77, 699, 074
95, 566, 021
101,5,36,963
108, 343,150
22, 430, 960
52, 203, 233
66, 657, 970
61, 316, 833
38, 527, 236
27,855,9276, 927,.441
52, 557; 753
81, 920, 452
87, 671, 560
93, 281,133
70,142, 521
69,691,669
64, 974, 382
72,160, 281
74, 699, 030
75, 986, 657
99, 535, 388
77, 595, 322
82, 324, 727
72, 264, 686
72, 358, 671
73, 849, 508
81, 310, 583
87,176, 943
90,140, 443
104, 336, 973
121, 693, 577
128, 663, 040
117, 419, 376
108, 486, 616
121,028,416
132, 085, 936
121, 851, 803
104, 691, 534
84, 346, 480
111, 200, 046
114, 646, 606
113, 488, 516
158, 648, 622
154, 032,131
145, 755, 820
151, 898, 720
218, 388, Oil
209, 658, 366
230,976,357
278,241,064
275,156, 846
326,"964, 908
362, 960, 682
324, 644, 421
3,56,789,462
400,122, 296
410, 8,56, 818
229, 938, 975
350, 052,125
340, 665, 580
Excess of
exports. •
$23, 000, 000
29, 200, 000
31, 500, 000
31,100, 000
34, 600, 000
69, 756, 268
81, 436,164
75, 379, 406
68, 551, 700
79, 069,148
91, 252, 768
111, 363, 511'
76, 333, 333
64, 666, 666
85, 000, 000
120, 600, 000
129, 410, 000
138. 500, 000
56, 990, 000
59, 400, 000
85, 400, 000
53, 400, 000 $7, 916, 833
• 77, 030, 000
22, 005, 000 '5,'850," 927
12, 965, 000
113, 041, 274
147,3 03,000
99, 250, 000
121, 750, 000
87,125, 000
• 74, 450, 000
62, 585, 724 2, 088, 658
83, 241, 541
77, 579, 267
89, 549, 007
96, 340, 075 3,195, 313
84, 974, 477
79, 484, 068 '2,'840,'659
88, 509, 824
74, 492, 527
70, 876, 920 2, 972, 588
103,191,124
101, 029, 266
108,118,311
126, 521, 332
149, 895, 742
189, 980, 0.35
140, 989, 217
113, 717, 404
162, 092,132
107,141, 519 24, 944, 417
127, 946,177
100,162, 087 4, 529, 447
64, 753, 799 19, 592, 681
108, 435, 035 2, 765, Oil
117, 254, 564
121,691,797
146, 545, 638 12,102, 984
154, 998, 928
347, 857, 439
178,138, 318
216, 224, 932 2,163, 079
212, 945, 442
267, 978, 647
304, 562, 381
261, 468, 520 13, 688, ,326
'314, 639, 942 12, 324, 966
360, 890,141
2, 070, 541
282, 613,150 42, 031, 271
338, 768,130 18, 021, 332
362,162, 541 37, 959, 755
352, 075, 535 58, 781, 283
205, 819, 823 24,119,1.52
2,52,187, 587 97, 864, 538
328, 514, 559 12,151, 521
Excess of
imports.
$2, 794, 844
10,187, 959
10, 746, 902
4,990,4281, 573, 767
21, 766, 796
•14, 372, 067 .
18,529,200
7, 024, 603
403, 626
20, 280, 988
17, 247, 586
3, 850,173
8, 866, 633
7, 300, 926
25, 033, 979
17, 873, 037
30,356,850
34, 559, 040
. 7,196,-767
18, 742, 030
38, 502, 764
6, 041, 559
60, 483, 5^1
65,3 82,548
11, 578, 440
28, 468, 867
16, 982, 479
4, 758, 331
11, 081, 260
2, 880, 23713, 562, 350
7, 379,155
16, 245,138
2,153, 856
21, 880, 541
13, 852, 323
17, 977, 868
22,184, 359
28, 202,165
61,316,995
23, 569, 841
5, 230, 788
41, 063, 716
6, 094, 374.
2, 607, 958
8, 203, 281
966, 797
2,101, 619
26, 239, 598
3, 287, 076
37, 002, 490
26, 321, 317
S. B. COLBY, Register.
T R E A S I U I Y D E P A R T M E N T , December 1,
1864.
24a
REPORT ON THE FINANCES.
No. 11.
Statement exhibiting the exports and imports of coin and buUion from 1821
to 1864, inclusive, and also the excess of imports and^ exports during the
same years.
°
^
EXPORTED.
Fiscal year e n d i n g -
Imported.
Excess of
imports.
Excess of
exports.
American.
September.30
1821 •$8,064,890
3, 369, 846
1822
5, 097, 896
1823
1824 8, 378, 970
6,150, 765
1825
1826 ^ 6, 880, 966
1827 8,151,130
1828
7. 489, 741
1829
7, 403, 612
1830
8,155, 964
1831
7, 305, 945
^ 1832 5, 907, 504
' 1833 7, 070, 368
1834 17,911,632
1835 1.3,331,447
1836 13, 400, 881
1837 10, 516, 414
1838 17, 747,116
1839
5, 595,176
1840 8, 882, 813
1841 •4, 988, 633
1842 4, 087, 016
9 months to Juno 30, 1843 22, 390, 559
.Year ending June 30,1844 5, 830, 429
1845 4, 070, 242
1846
3, 777, 732
1847 24,121, 289
1848
6, 360, 284
1849
6, 651, 240
1850
4, 628, 792
1851 - 5,453,592
1852
5, 505, 044
1853
4, 201, 382
1854
6, 939, 342
1855
3,^659, 812
1856
4, 207, 632
1857
1858 12, 461, 799
1859 19,274,496
7, 434,389
1860 8,
5,50,135
1861
339, 611
• •
1862 46,
16, 415, 052
1863 • 9, 584,105
1864 13, It 5, 706
$2,413,169
feiO, 478, 059 $10, 478, 059
7, 440, 334
10, 810,180
10, 810,180
1, 275, 091
6, 372,^897
6, 372, 897
7, 014, 552
7, 014, 552 $1, 366,148
2, 646,290
8, 797, 055
8, 797, 055
4, 704, 533 2,176, 433
1605, 855 4,098,678
136, 250
8, 014, 880
1,043, 574 6, 971, 306
753,735
693,037 7, 550, 439
8, 243, 476
4, 924, 020 2, 479, 592
612, 886 4, 311,134
5, 977,191
2,378,773
937,151
1, 241, 622
"i.'m'gse
9, 014, 931
2, 058, 474 6, 956, 457
251,164
1, 410, 941 4, 245, 399
5, 656, 340
2, Sll, 701 4, 458, 667
366, 842 2, 244, 859
400, 500 1, 676, 258
2, 076, 758 15, 834, 874
729, 601 5, 748,174
6, 477, 775 . 6, 633, 672'
4, 324, 336 9, 076, 545
345, 738 3, 978, 598
5,-976, 249 4, 540,165
1, 283, 519 ^4, 692, 730
472, 941 3, 035,105
3, 508, 046 14, 239, 070
3,181, 567
8, 776, 743
1. 908, 358 6, 868, 385
465', 799
8, 417, 014
2, 235, 073 6,181, 941
5, 04,5, 699
2, 746, 486 7.287,846- ^ 10,034,332
726, 523
4, 813 539
01, 170, 754 3, 642, 785
1, 520, 791 20, 869, 768
107, 429 1, 413, 362
376, 215
5, 454, 214
183, 405 ' 5, 270, 809
8, 606, 495
4, 536, 253
844, 446 7, 762, 049
3, 905, 268
423, 851 3, 481, 417
127,536
62,^620 1, 844, 404 . 1, 907, 024 22, 214; 265
15,841,616
2, 700, 412 13,141,204
9, 481, 392
956, 874 ' 4,447, 774 • 5, 404, 648 "i," 246,'592'
2, 894, 202
2, 046, 679 5, 476, 315 ' 7,522,994
24, 019,160
18, 069, 580 11, 403,172
29, 472, 752
37,169, 091
42, 674,135
37, 437,837 5, 236, 298
23, 285, 493
23, 548, 535 3, 938, 340 27, 486. 875
34, i342,162
41, 28i; 504
38, 062, 570 3, 218, 934
52, 587, 531
56,
247,
343
53,'957, 418 2, 289, 925
41, 537, 8,53
45, 745, 485
44,148, 279 1,597,206
56, 675,123
69,136,
922
60,078,352
9, 055, 570
33, 358, 651
52, 633,147
42, 407, 246 10, 225, 901
56,
452, 622'
63,
887,
411
57, 502, 305 6, 385,106
57,996,104
56, 946, 851 9, 599, 388 66, 546, 239
29,
791,180
23, 798, 870 5, 991, 310
31, 044, 651 5, 842, 989 • 36, 887, 640
20, 472, 688
74, 201, 433 8,163, 049
82, 364, 482
72, 780, 377
91, 970, 044i
100, 219, 065 4, 906, 685 105,125, 750
N O T E . — T h e exports of American gold for the years 1863 and 1864 have been corrected from the returns,
first publislied to embrace a large unusual shipment from California to England on account of New York and'
other eastern holders, taking tlnat- direction for safety of transit. T h e sums w e r e $18,207,879 in lS62-'63, andi
$35,735,265 in 1863-'64.
S. B. COLBY, Register^
TREASURY DEPARTMENT, December i, 1864.
,
244
REPORT ON THE FINANCES.
No. 12.
Statement qf foreign merchandise imported, exported, and consumed, annually'
from 1821 to 1864 ; ivitli the ^population and rate of consumption per capita^
calculated for each year.
Yalue of foreign merchandise.
li
Population.
: Years endiiig—
Imported.
^
Exported. ^ Consumed and
in store.
sP %
o P^
9, 960, 974 $4 14
$62,585,724
121,302,488
§41,283,236
September 30 1821
1822
83,241,541
22,286,202
60,955, 339
10,283,757
5 92
1823
77,579,267
27, 543, 622
50, 035, 645 • 10,606,540
4 71
1824
80, 549, 007
25, 337,157'
55,211,850
10,929, 323
5 05
1825
96, 340, 075
32,590,643.
63,749,432 ^ 11,252,106
5 66
1826
84, 974, 4-77
24, 530,612
60, 434, 865
11,574,889
h 22
1827
79,484,068.
23,403,136
56,080,932
11,897,672
4 71
18.28
88,509,824 ' ^21,595,017
66, 914,807
12,220, 455
5 47
1829
74,492,527
16,658;478
57,834, 049
12,243,238
4 61
1830
70,876, 920
14, 387,479
56,489, 441
12,866, 020
4 31
1831
103,191,124
20,
033,
526
•83,157,598
13,280,
364
6 25
•^
•1832
101,029,266
-24,039,473
76,989,793
13,706,707
5 61
.'
1833
108,118, 311
19-, 822,735
88,295,576
14,1.27, 050
6 25
1834
126,521,332
23, 312,811
103,208,521
14,547,393 '7 09
1835
14.9, 895,742
20,504,495
129,391,247
14,967,736
8 64
1836
189,980, 035 • 21,746,-360
168,233, 675
15, 388, 079 10 93
1837
140,989,217
21,854,962
119,134,255
15,808, 422
7 53
1838
113,717,404
12,452, 795
101,264,609
16,228,765
6 23
1839
162,092,132
17,494,525
144,597,607
16,649,108 • 8 68
1840
107,141,519
18,190, 312
88, 951,207
17, 069, 453
5 21
1841
1.27,946,177
15,469, 081
112,477, 096
17,612,507
() 38
1842
100,162, 087
11,721,538
88,440,549
18,.155,561
4 87
Nihemon'tlisto
June 3 0 . . . .1843
64,753,799
6', 552, 697
58,201,102. ^18,698,615
4 15
Year
ending?
'
Jun®; 30 - -. : 1844 108,4.35, 035
11,484,867
96, 950,168
19,241,670
5 03
1845
117,254, 564
15, 346, 830
101,907,734
19,784,725
5 15
1846
121/691,797
11,346,623 .110,345,174
20,327,780
5 42
1847
146,545, 638
8,011,158
138,534,480
20,780, 835
6 60
*"
1848
154,998,928 • 21,128,010
133,870,918
21,413,890
6 25
1849
147,857,439
13, 088, 065 . 134,^/68,574
21,956,945
6 IS
1850
178,1.38, 318
14,951,808
163,186,510
• 23,191,876 7 03
1851
216,224,932
21,698,293
194,526, 639 • 23, 887, 632
8 14
1852
212,945,442
17,289, 382
195,656, 060
24,604,261
7 95
1853
267,978,647
17,558,460 .250,420,187
25,342,388
9 SS
1854
304,562,381
24,850,194
279,-712,187
26,102,659 10 71
• 1855 - 261,468,520
28,448,293
233,020,227
26, 885,738
8 67
1856
314,639,942
16,378,578
298,261, 364
27, 692, 310' ' 10 77
1857
360, 890,14T
23,975,617
336,914,524
28,523, 079 11 81
1858
282,613,150 • 30,886,142
251,727,008
29, 378, 771 y 8 57
. 1859
338,768,130
20, 895, 077
317, 873, 053
30,260,1.34 10 50
1860
362,163, 941
26, 933, 022
335,230,919
31,429,891 10 6fi
.1861
356,, 150,1.53
21,145,427
335,004,728'
.32, 373, 388 10 34
1862
205,819,-823
16,869,466
188,950,182
^23,500, 000
8 04
1863 •252,187,587
25,959,248
226,228,339.
'•24,400,000
9 60
1864
330,109, 840
20, 373, 409
30^,736,431 /^27, 000, 000 11 4.5
* Estimated proportion of the population receiving iraports for consumption.
S. B. COLBY, Register.
TREASURY DEPARTMENT, Decemher 1, 1864. .
245
REPORT ON THE. FINANCES.
No. 13.
Statement ofthe value of domestic produce, exclusive of specie, and of foreign
merchandise, exclusive, of sfccie, exported annually for fiscal years from 1821
• to 1864.
'\''alue of exports, exclusive of specie.
'
Foreign merchandise.
' Y^ear end ing—
September 30,1821.1822..
1823.-.
1824-.
3.825-.
1826..
1827..
1828..
1829..
18.30-.
1831-1832-1833-1834..
38,35-1836-1837-.
1838.1839 -1840 -1841-1842-Nine month 3
to J u n e 30 1843..
Y^'ear ending
J u n e 30, 1844..
1845..
1846..
3.847..
1848.1849-1850..
1851..
1852..
1853-.
1854..
1855-3.856-.
1857-1858..
1859..
I860..
3.861.• 1862-.
1863..
1864.-
Breadstuffs
an^l
provisions.
$12, 341, 901
. 13, 886, 856
13, 767, 847
15, 059, 484
11, 634, 449
.11, 303, 496
11, 685, 556
li;461,144
13,131, 8.58
12, 075, 430
. 17,538,227
12, 424, 703
14, 209,128
11, 524, 024
12, 009, 399
• 10,614,130
9, 588, 359
9, 636, 650
14,147, 779
• 19,067,535
17,196,102
16, 902, 876
11, 204,3 23
17, 970,135
16, 743, 421
27, 701, 921
68, 701,121
37, 472, 751
38,155, 507
. 26,051,373
21, 948, 651
25, 857, 027
32, 985, 322
65, 941, 323
,38, 895, 348
77,187, 301
74, 667, 852
50, 683, 285
38,305,991
45,271,850
94, 866, 735
119,338,785
139,100, 3821
110, 689, 317
Total of
domestic
produce.
F r e e of.
duty.
Dutiable.
Total.
Aggregate
v a l u e of
exports.
Specie a n d
bullion
exported.
$43, 671, 894 fp286, 788 $10, 537, 731 $10, 824, 5l9 $54, 496, 413 $10, 477, 969
49, 874. 079
374, 716 11,101, 306 11, 476, 022 61, 350,101 10, 810,180
47,15.5, 408 1, .323, 762 19', 846, 873 21,170, 635 68, 326, 043
6,372,987
. 50,649,500 1,100, 530 17, 222, 075 18, 322, 605 68, 972,105
7, 014, 552
66, 944, 745 1, 098,181 22, 704, 803 . • 23, 802, 984 90, 747, 729
8, 787, 659
52, 449, 855 1, 036, 430 19,404, 504 20, 440, 934 72, 890, 789
4, 704, 533
57, 878,117:
813, 844 15, 617. 986 16, 431, 830 74, 309, 947 • 8,014,880
49, 976, 632
877, 239 13,167, 339 14, 044, 578 64, 021, 210
8, 243, 476
55,087,307,
919, 943 11, 427, 401 12, 347, 344 67, 434, 651
4; 924, 020
58, 524, 878! 1, 078, 695 12, 067,-162 13,145, 857 71, 670, 735
2,178, 773
59, 218, 583
642, 586 12, 434, 483 13, 077, 069 72, 295, 652
9, 014, 931
61, 726, 529 1,345, 217 18, 448, 857 19,794, 074 81. 520, 603
5, 656, 340
69, 950, 850 5,165, 907 12,411,969 17, 577, 876 87, 528, 732
2, 6.11, 701
8b, 623, 662 10, 757, 033 10, 879, 520 21, 636, 553 102, 260, 215 • 2, 076, 758
100, 459, 481 7, 012, 666
7, 743, 655 14,756,321 115, 215, 802
6, 477, 775
106, 570, 942 8,534,895
9, 232, 867 17. 767, 762 124, 338, 704
4,-324,336
94, 280, 895 7, 756,189
9, 406, 043 17,162, 232 111, 443,127
5, 976, 249
95, 560, 880 4, 951, 306
4,466, 384
9, 417, 690 104, 978, 570
3. 508, 046
3 01, 625.533 5, 618, 442
5, 007, 698 10, 626,140 112,251,673 • 8i 776, 743
111, 660, 561 6, 202, 562
5, 805, 809 12, 008, 371 123, 668, 932
•8, 417, 014
103. 636, 236 3, 953, 054
4, 228,181
8,181, 235 111,817,471 10, 034, 332
91, 798, 242 3,194, 299
4, 884, 464
8, 078, 753 99, 876, 995 • 4, 813, 539
77, 636, 354 1, 082, 763
99, 531, 774
98, 455, 330
101, 718, 042
1,50, 574, 844
130, 203, 709
131, 510, 081
134, 900, 233
178, 620,338
154,931,147
189, 869,162
215,156, 304
192, 751.135
266, 438, 051
278, 906, 713
251, .351,033
278', 392, 080
316, 242, 423
359, 920, 311
182, 024, 868
249, 856, 649
220, 073,106
3, 456, 572
5,139, 335
82, 825, 689
1, 520, 791
6,214,058
2, 251, 550
3. 962, i^08
2, 413, 050
.5,17.1,731
7, 584, 781
2, 342, 629
5, 522, 577
7, 865, 206
1, 812, 847
4, 353, 907
6,166, 754
1, 410, 307
6, 576, 499 ' 7,986,806
2, 015, 815
6, 625, 276
8, 641, 091
2, 099,132
7, .376, 361
9, 475, 493
1, 742,154
8, 552, 967 • 10,295,121
2, 538,159
9,514,925 12, 053, 084
2, 449, 539 11,170, 571 13, 620,120
3, 210, 907 18, 437, 397 21, 648, 304
6, 516, 5.50 . • 19, 641, 818 26,1.58, 368
3,144, 604 11,636,768 14, 781, 372
4, 3"25, 400 • 10, 591, 647 14,917,047
5, 751, 850 14, 908, 393 20,660,241
5, 429, 921
9, 080, 050 14,509,971
5, 350, 441 11, 983,193 17,333,634
3, 709, 329 11,344,888 15,054,217
2, 879, 565
8,147, 771 11, 027, 356
5, 21,5,169 12,581,031 17,-.796, 200
3, 009, 287 12, 457, 437 15,466,724
105, 745, 832
106, 040; 111
109, 583, 248
1,56,741,598
138,190, 515
140;351,172
144, 375, 726
188, 915, 259
166, 984, 231
203, 489, 282
236, 804, 608
218, 909, 503
281, 219, 423
293, 823, 760
272, Oil, 274
292, 902, 051
3,33, 576, 057
374, 97.4, 528
193, 0,52, 204
267, 6,52, 849
235, 539, 830
• 5, 454, 214
- 8,606,495
3, 905, 268
1, 907, 024
15,843,616
5, 404, 648
7, 522, 994
29, 472, 252
42,674,135
27, 486, 87§
41, 436, 456
56,247,343
45,745,485
'69,136,922
52,633,147
63,887,411
66, 546, 239
29, 791, 080
36,887,640
''82,364,482
105,125,7.50
These totals.of specie include the unusual exports from California, explained in a previous note.
S. B. COLBY, Register.
TREASURY DEPARTMENT,. .Dece?7iicr 1, 3864.
^
No. 14.
Rxport of staple ptroducts, breadstuffs, ^provisions, oils, and animal products, for f v e years.
Articles.
1859-'60.
Wheat
bushels.
Wheat
flour
barrels Indian corn
bushels.
Cornmeal
,. b a r r e l s .
R y e and other grains
R y e and other meals
.barrels.
B r e a d or biscuit
barrels.
3;iice
barrels.
Beef
'- - - ^
'- b a r r e l s .
Butter
pounds.
Cheese
.^
poundsPork :
barrels.
H a m s and bacon
pounds.
Lard
pounds.
L a r d oil
".
gallons Tallow
pounds Candles
.^
poundsSoaps
.'
poundsFish, pickled
•
barrels.
Fish, dry
pounds.
Oils, whale, (and sperm)
gallonsOils, coal and petroleum
gallons.
Spirits, distilled
gallons.
Tobacco, in leaf
hogsheads*.
Tobacco, m:iuufactured, (and snuff) . . . . . . p o u n d s .
Cotton
p o u n d s . 1,
Coal
."
tons.
Clover seed
bushels.
3-f ops
pounds.
Hides
:-Ice
tons Animals, living
4,155,153 $4, 076, 704
2, 611, 596 15, 448, 507
3, 314, 355 2. 399, 808
233, 709
v' 912, 075
1, 058, 304
11, 4,32
48,172
141, 872
478, 740
119, 918
2, 567, 399
194, 294
2, 674, 324
7, 640, 914 1,144, 321
15, 515, 799 3, 565, 630
204,763
3,1.32, 313
25, 844, 610 2, 273, 768
40, 289, 519 4, 545, 831
55, 783
60, 209
15, 269, 535 1, ,598,176
5, 033, 335 • 760,528
6, 852, 485
494,405
35, 031
391,634
24, 598, 336
690, .088
2, 275, 608 2, 326, 636
1860-'61.
31, 238, 057 ;38, 313,
4. 323, 756 24, 645,
10, 678, 244 6, 890,
203, 313
692,
1,124,
14, 3.43
55,
129,114
429,
108, 781
1, 382,
128, 201
1, 675,
15, 531, 381 2, 355,
32, 361, 428 3, 321,
• 156,487 2, 609,
50, 264,267
4, 848,
47, 908, 911 4, 729,
85, 676
81,
29, 718, 364 2, 942,
.5,025,667
826,
7, 202,130
455,
49,683 • 244,
24, 598, 336
634,
2, 527, 925 2, 692,
4, 098, 730 3,461,438
6, 542, 464 •^2,311, 685
173, 844 35,906,547
168, 469 13, 784,-710
3, 412, 897 3, 367, 803 14, 864, 828 2, 760,.531
752, 087, 640 191, 806, 555 307,516,0991 34, 051,4831
187, 059
740, 783
577, 386
153,171
116, 574
596, 919
1,06,3, 141
200, 417
273, 757
32,866
8, 835, 837 2, 006,053
1, 036, 260
673, 818
49,153
18.3,134
"'44," 753
172, 263
3,697, Oil
640, 223
3861-'62.
1862-'63.
572 $42, 573, 295 36,160,414 )46, 754,'195
033 27,534, 677
4, 390, 055 28, 366,069
909 10, 387, 383 16,119, 476 10, 592,704
570
778, 344
257, 948
1, 013,272
2, 364, 625
1, 833,757
14, 463
54, 4888,684
38, 067
148, 577
490,942
582, 268
156, 667.
10, 554
83, 404
156, 899
4, 237
136, 022
2,185, 921
2, 017, 077
146, 298
691, 247
6, 733,743
4,164, 344 35,172, 415
052, 678 • 2, 71.5, 892 42, 045, 054 4, 216.804
309,102
4, 334,775
3, 980,153
327, 852
212, 786 10, 290, 572 218, 243, 609 18, 658,280
573, 307 10, 004, 521 155, 336, 596 15, 755,570
239, 608
983, 349
1,259,063
148, 056
773, 768
6, 738,846
4, 026,113 63,792,754100, 029
6, 838, 353 1,387, 864
901, 330
986, 984
9, 097, 664
736, 524
636, 049
71,844
76, 668
429, 316
330, 685
091, 728
921, 131
712, 584 25, 562, 208
338, 793
2,243,300
3, 090, 305 3, 052,880|
828, 929
27, 839
1, 539, 027
155, 874
220, 874
2, 622,438
7, 396, 925 3,405, 572
116, 723 12, 325, 356
117, 213 19, 752,076
110, 802
1, 076, 644 7, 070,172
3, 398,177
064, 564
1,180, 113 11. 384, 986 6, 652,405
213,046
837,117
993, 309
' 186, 960
295, 255
66, 064
389, 5.54 2,185, 706
663, 308
851, 246
8, 864, 081 1, 733,265
518, 687
355, 855
182, 667
169, 757
48, 390
46, 538
606, 810
837, 189
289,
882,
904,
253,
1863-'64.
680, 651
543,263
075, 889
262, 347
7,199
154, 895
5, 399
178, 098
795,195
733, 337
312, 325
759, 485
385, 387
4.39, 5:^6
015, 375
576, 580
029, 382
78,896
.541. 744
266, 291
192, 280
4S8,742
114,177
660, 320
840, 534
172, 971
73, 081
850, 755
47, 470
$31, 430, 270
25, 458, 989
3, .321, 526
1, 349, 688
918, 501
37, 991
656, 408
83, 244
3, 019., 733
6,121, 365
5, 634, 515
5, 820, 648
12, 303, 729
11, 033, 933
376,682
6,191, 743
1,046,406'
770, 601
507, 719
967,136
1, 73.5, .575
10, 771, 292
1, 426,182
22,811,630
8, 571, 801
9, 044, 840
1, 207, 802
501,375
1, 216, 965
303, 811
277, 421
251,172
* Cases and bales converted to hogsheads, at 5 to 1.
'
-^
.
.
t T h e s e are the recorded quantities a n d ' values without .correction for the omission to return the actual exports for nearly three quarters a t the leading southern ports. T h e actual
total exports were not less than those of 1859-'60,-and m a y be assumed at 1,750,000,000 pounds, v a l u e $18,5,000,000.
X Petroleum not reported. T h e total e x p o r t of petroleum w a s n e a r l y 22,500,000 gallons ; v a l u e §6,800,000, nearly.
S. B. COLBY, Register.
TREASURY DEPARTMENT,
December 1,
1864.
O
o
fe3
O
02
N o . 15.
,
Statement exhibiting the value o f l e a d i n g articles of manufacture exported d u r i n g the fiscal y e a r s ending J u n e ZO, f r o m 184^ to 1864.
Articles.
1847.
1848.
1849.
1850.
,000 |466,477 1515,-603 $572,870
Ashes
^..
68,114|
7§,071 - .51,320'
52,52n
Beer and_ ale
'
44,7511
75.193
94,427
119,475
Books
*....
93,140
-135,000|
113,2961 150,000
Boots and shoes
556,266| 619,096 • 364,318
Bread and biscuit
334,1231
27,054 . 29,911
41,636
51,357
Cables and cordage
191,4671 186,8391 159, 4031 260,107
Candles, spermaceti
404,500
420,000
420, OOOl 420, OOOl
tallow, adamantine and all other
95,923
75,369 - 89,963
95,722
Carriages, wagons and cars
1,653 2,207
1,941
2,260
Chocolate
47,101
.574, 834!
75, 9451 207, 632
Clothing
17,026
16,461
38,136
- 23,987
Combs and buttons
Copper and brass manufactures : chandeliers and
61,4681
64,980l
66,203
105,0601
gasfixtures-.
3,345,902 4, 866,559 3,955,117 3,774,40/1
Cotton manufactures : piece goods, brown
290,114
353,534
469,77
606,631
piece goods, printed
108,132
170;633!
92, 5551
17, 405|
twist, yarn and thread
327, 479; 415,680
335,375
335,981
all other manufactures
165,793
210,58ll
220,894
334,7891
Drugs, medicinal
.f•
8, 5121
4,758
10,632
15, 644
Earthen and stone w a r e . . . . . . .
7, 6861
548
3, 443
3,140
Fire engines and apparatus...
101,419
76,007
71,155
136,682
Glassware
.
. 4,268 . 6,241
4, 502]
4, 583
Gold and silver manufactures.
88, 397
125,2631 • 131,297
190,352
Gunpowder.
64,967
55,493
68,671
59,536
Plats
.,
6,713
5,782
5, 558|
11,776
Hemp manufactures, not cordage
^.
297,
3581
237,342
278,025
225,700
House furniture
.......
India-rubber manufactures
168,817
1.54,036
149,.358
154,210
Iron, pig, bar and nails
83,188
60,175
68,889
79,318
castings'
*.
—
886,639 1,677,792
929,778 1,022,408
all otlier manufactures of iron-and steel
43,394
35,4791
138,6751 - 92,017
Lead, and manufactures of lead and of pewter —
1851.
1852.
1853.
1854.
1855.
$649,091 $507,6731 $334,321 $322,728 $448,499
64,677
57, 9751
48, 0521
53, 5031
45,069153,9121 217,809]
142,604
187,335
207,218
382, 676! 300, 000| 440,000
541,110
763,539
254, 2S6| 318,8991 454,020 - 495,340
657,783
52, 0541
62,9031 103,216
194, 076| 315,267
195,916
143,098| 112, 600
77, 991
136,463
329,732| 401,334
422, 0311 564,930
699,114
199,421
172, 4451 184,497
244, 6381 290,525
3, 2551
3,267
10,230
12,257
2,771
1,211,894
250,228 • 239,7331 • 234, 388| 233, 801
28,833
27, 3341
31 ,^395
37,684
32,049
103, 039
• 91,871
108,205
92,1081 690,766
5,571,576 6,139. 391 6,926, 485| 4,1.30,149, 2, 907,276
1,006,561! 926,404 1,086,167 1,147,786! 2,613,655
37,260
.34,718
22, 594
49,315!
625, 808! ^ 571,638
733, 6481 423,085
336,250
263,852
351,585
327,073
454,789! 788,114
18, 310|
23, 096!
53,685
34, 5251
32,119
\.6,784
9,^
9, 652
6, 597
14,829
185, 4361 194,634
170., 561 229, 4761 204,679
68,639
20,3321
11,7831 1,311,513
9,051
154,25
121,580
180, 048
212,700
356,051
103,768|
80,453
91,261
176,404
177,914
8, 0231
13,622
16,784:
79,717
36,508
362,830
430,182
714, 556| 763,197
803,960
,409,107
215,652
118, 624| 181,998
308,12"
288, 437
164,425
191,388
220,420
459,7751 306,4.39
1,87.5,621 1,993,807 2, 097,234 3,472,467 ,158,596
28,170|
51,185!
19,604, . 43,352|
19,531
O
H
O
w
>
o
to
bO
No. 15.—Statement exhibiting the value'of leading articles of manufacture, 4"^.—'Continued.
GO
Articles.
1847.
1848.
1849.
18.50.
Leather, common
7.
'.....
$150,676
$43,598
$38,478
$59;095
morocco and other fin^e . . .
9,800
29,856
9,427
16,483
Lime, cement and bricks
17,623
8,671
24,174
16,348
Lumber, boards and other.
1,292,781 ,483, 433
810, 344
907,827
masts, spars and hewn timber .
114,469
189,188
73,181
309,623
Marble and stone manufactures
11,2.20
22,466
20,282
34,510
Musical instruments
16, 997
38,508
21,6.34
2.3,713
Oils, lard
:
278,025
225,700
297,358
237, 342
linseed . . . .
11,066
7,797
6,701
13, 488
petroleum and coal
Paints and varnish
,54,115
67,597
55,145
.50,739
Paper and stationery
•
88,731
.86,827
99,696
78, 307
Printing presses and type
17, 431
30,242
30,403
28,031
Saddler}^
13,102
37,276
20,893
27,435
Soap.
202,298
207,280
250,223
244, 963
Spirits, alcoholic, from grain.
.67, 781
67,329
48,314
90,957
•
^ all other
...,
293,609
288, 452
269,467
268,290
Spirits of turpentine
491,409
140,259
631,128
320,338
Staves, shooks and heading
850,000 1, 050,000 1,000,000 1,500,000
Sugar, brown '.^.
24,900
23, 0.37
•25, 483
8,891
refined
124,8.24
129,001
285,056
253,900
Tin ware
6,363
13,143
13,590
12,353
Tobacco, manufactured, (cigars and snuff included)
658,950
613,044 • 648,832
5-68,435
5,270
10, 370
Trunks and Valises
t...
6,126
5, 099
3, 395
2,150
Umbrellas and parasols
2,916
800
11,182
9,526
Vinegar.
'.
14,036
13,920
161,527
Wax . . . . . . . :
121,720
118,055
134,577
Wood manufactures, not stated
495,924 2; 042, 695 1,697,828 1,948,752
Unenumerated articles
136, 65J 1,156,-780 1,427,902 3,933,613
Totals
1851.
1852.
$76,162 $128,708
18,617
13, 309
13, 539
22, 045
,685,190 ,473, 522
270, 036
188,716
57,240
41,449
67,733
55,700
• 362, 830 430,182
18,000
14,981
109.834
155,664
71,401
30,100
280,000
36,084
289, 622
127, 410
1,750, 000
29,170
219,588
27,823
1,143,547
•• 12,207
• 12,260
16,91.5
122.835
2, 076, 395
3,941,239
85, 369
119,535
47,781
. 47,937
2.58, 720
-48,7.37
323,941
. 137,856
1,150,000
•24,057
149, 921
23,420
1, 316,622
15, 035
8, 340
12,220
91,499
2,193,058
3,011,033
1853.
1854.
1855.
$233,708 $352,613 .$288,867
36,045
6, 448
17,018
57,393
32, 625
33, 314
677,659
923,743 3,115,178
306,643
407,^77
453,376
168,546
88, 327
47, 628
106,857
52, 397 • 126,128
82,'945
763,197
714,556
49,580
28,609
15,468
121,823
83,020
192,239
122,212
33, 012
32,250
48,229
53, 311
259,331 .323, 627
141,173
282, 91
809, 965
329,381
347,492 1,055,720
1,500,000 1,850,000
33, 854
220,256
375,780
370,488
22,988 • 30,750
1,671,500 1,551,471
27,148
23, 673
'
6,183
11,658
20,443
16,945
113,602
87,140
2,294,122 2, 837, 270
3, 880, 964 5, 327, 308
163, 096
185, 637
36,405
64,886
412,208
384,144
1,550,116
1,137,152
1,922,238
286,408
526,463
14,279
1,500,113
35,203
8, 441
17,281
.69,905
3, 683, 420
4,242,077
15,756,814 19;249,896 16,116,400,1,541,4222 27,317,107 25,284,123 29,255 104 36, 380, 397 35, 999, 387
O
H
O
o
N o . 15.
Statement exhibiting the value o f l e a d i n g articles o f manufacture, <^c.—Continued.
Articles.
1856.
1857.
1858.
1859.
1860.
1861.
$429,428 $696,367 $554,744; $643,861 $822,820 $651,547:
A.shes
.'
'
39, 480:
45,086
43,732!
Beer and ale
.,
59, 532| . 78,226
53,573
202,502 ^ 277,647
250, 365'
209,774
Books
319,080
278,268
1,060,967
779, 876!
Boots and shoes
820,175
782, 525
813, 9951 663,905
472,372
429,708:
Bread and biscuit
497,741
563,266
512,910! 478,740
212,8^0
Cables and cordage .1
:.,
367,182] 286,163
320, 435. 246, 5721 255,274
Candles, spermaceti
48, 449,
143, 907!
35,121
66,012
46, 278
51,829
tallow, adamantine and all other.
766,588
677,398
638, 048!
628,5991 671,750
708,699
.370,259
472,080
777,921
655,600
Carriages, wagons and cars
476,394
816,973
2,157
Chocolate .'.
:....1,476
1,932
2, 304!
2, 444
2,593
278,832
210,695
462,554
•Clothing
:
333,442
470,613
525,175
32,653
46,349
46, 007|
39,799
23, 345
32,792
Combs and buttons
'-Copper and brass manufactuj-es: chandeliers.and
534,846
607,054 1,985,223 1,048,246; 1,664,1221 2, 375, 029
gas
fixtures
'Cotton manufactures : piece goods, brown . . . . . . . 4,616,2641 3,715, 339 1,782,025 1,518,236 1,785,595 1,377,6271
1,966,8451 1,785,685 2,069,194 2, 320,890 3, 356, 449 2,215,0321
..piece goods, printed
twist, yarn and thread .
all other manufactures - . . . - 384.200
614,153 1,800,285 4, 477, 096 5,792,7521 4,364,379
1,066,294
886,909
681,278
796,008 1,115,4551 1,149,4331
Drugs, medicinal
- -^
:..
65, 086'
40,524
66,696
36,'783
47,261
Earthen and stone ware
34,256
9, 948!
7,940
29,088
7,220
3,2131
21,524
Fire engines and apparatus 1 —
216,439
214,608
394,731
179j 900
252, 316| 277,948
Glassware
'.
.-...-.'
140,187
53,3721
6,116
26, 386
35,947
15,477
Gold and silver manufactures
644,974
371,6031 467,7721 347,103!
398,'244
365,1.73
Gunpowder
-.
211,602
156,956
226,682
254,208
126,525
216,704
Hats
--•
89,092
39,570
26, .035
34,753
18, 8781 • 27,814
Hemp manufactures, not cordage
932,499 1, 067,197 1,079,114 . 838,049
982,042
870,448
House furniture
313,379
193,691
240,841
643,512
198,827
India-rubber manufactures
:
• 1,093,538
205,931
311,321
286,980
397,313
257, 6621 246,154
Iron, pig, bar and nails
282, 8481
289,
9671
.
464,4151
128,659
76,750!
288,
316
castings
3,585,7121 4,197,687 4, 059, .528 5,117,346 5,174, 040 5, ,536, 576
pJl other manufactures of iron and steel
96,5271 • 36,775|
75,4461 : 57,357
^33,140|
63, 4421
Lead, and manufactures of lead and of pewter . . . ,
1862.
$457,^049
54, 696|
214,231
721,241
490, 9421
199, 669|
64, 48:
836, 8491
519,1.75
4,288
472,924
12,994
1863.
$513,704 $467,192'
118,451
127,076
258,534
221,700
1,328,.7351 T, 282, 314
656,4,08
582,268
540,439
•' 408,847
60,323
76,9461
786,083
1,110,918
743,340
764,000
5,307
1,6861
574,016
950,332
62,716
40,036
1,098,546 1,026, 038
508,004
322,316
587,500
630,558
1,850,960
1,490,336
32,108
36,230
523,906
63,078
101,803
132,727
. 31,940
942,454
143,856
259,852
54,671
4,212, 448
'36,166l
1864.
O
H
318, 654
244,562
106,878
894,776
1,950,997
1,954,446 1,551,632
65,808
88,15r
14, 222
9, "7061
796,174
1,000,980
58, 012
- 165,844
40, 601
48,208
178,002
279,038
89,103
122,204
1,278,977 1,-378,755
268,806
247,600
564,962
450,971
56, 8531 237,613
5,955,750 5,361,103
52,920' '144,729
>
o
Ul
IS:)
N o . 15.—Statement exhibiting the vahie o f leading articles o f manufacture, Sfc.—Continued.
Articles.
Leather, common
morocco and other fine
Lime, cement, and bricks
Lumber, boards and other
masts, spars, and hewn timber .
Marble and stone manufactures
,
Musical instruments
Oils, lard
linseed
petroleum and coal
Paints and 5^arnish
Paper and stationery
Printing presses and type
.
Saddlery
: ...'
Soap.
Spirits, alcoholic, from grain
all other.
.Spirits of turpentine
Staves, shooks, and heading
'Sugar, brown
'.
.•.
refined
..'
.•
Tin ware
-'
Tobacco, manufactured, (cigars and snuff included)
Trunks and valises
Umbrellas and parasols
Vinegar
Wax
>
....
Wood manufactures, not stated
Unenumerated articles
Totals .
TREASURY D E P A R T M E N T , .December 1, 1864.
1856.
1857.
$252, 344
5,765
64,297
803,684
234,969
162,376
133, 517
161,232
57,190
$497,714
2,119
68, 002
638,406
516,735
111,403
217', 173
203, 017
67,519
31,249
434,176
500,945
1,424,635
839,048
1.864,281
'404,145
360,444
13,610
1,829,207
32,457
5, 989
26, 034
74,005
2,501,583
3,751,792
223, 320
224,767
52.747
45,222
530,085
1,248,234
1,336,646
741,346
2, 055, 980
190,012
• 368,206
5, 623
1,458,553
37.748
6,846
. 30, 788
91,983
3,158, 424
3,484,870
127,748
92, 499
54,144
1858.
1859.
1860.
1861.
$605,589 $499,718 $674,309 $555,202
13,099 " 41,465
• 7,507
19,011
103,-821
160, 611
154,045
93,292
,240, 425 1,001,216
705,119
441,979
367, 609
231,668 . 97,875
292,163
138,590
112,214 • 176,239
185,267
97,775
155,101 ; 129,653
150,974
60,-958
55,7'
-50,793
81,783
34,194
27,982
48-, 225
26,799
150,000
131,217
185, 068 223,809
240,923
229,991
299,857
347, 915
285, 798
106, 498
68, 868
157,124
106,562
^ 55,280
71, 332
58,870
61,469
305,704
466,215
494,405
455,648
476, 722
273, 576
311,595 . 867,954
1,.517,123
949,635 1,149,843 1,443,731
1,089,282 1,306,035 1,916,289 1,192,787
1,975,852 2,410,334 2, 365, 516 1, 959, 392
375,062
103, 244
301,329
169,935
301,674
287, 881
200,724
377,944
39,289
39,064
30,229
24,186
2, 410, 224 3, 402, 491 3, 383,428 2,760,531
40,622
59, 441
42,153
50,184
1,271
4, 837
6,339
4,862
38,262
24,336
35,156
41,368
94,495
^ 85,926
94, 850
131,803
2, 234, 678 2, 339,861 2,703,09? 2, 344, 079
2, 804, 526 2, 465, 653 2,-534,959 2, 691, 296
1862.'
$389,007
- 13,409
83,385
3,178,735
138, 521
195,442
147,826
152,026
20,893
1,539,027
264,114
399,793
169,147
67,759
636,049
328,414
2,293,563
54,691
2,590,649
90,022
147,397
62, 286
1,076,644
50,771
553
29, 701
47,383
1,755,793
3, 090,191
1863.
1864.
$634 ,397 $371,170
21,108
18,719
123,307
98 ,973
•3,705,853 ;, 978,100
142,425
8 ,036
144,217
138 ,214
171,542
148,7.32
,349
983
376, 68229!,861
80, 997
3,750,,000 10, 771, 292
436 ,833
261,639
593,036
542,610
206 ,037 •: 157,095
167 ,711
119,571
736 ,524
770,601
1,390 ,538
717,644
708,538
2, 015,034
,
777
' 143
87,863
4,489 ,069 4,169, 348
37,592
64.994
.354,919
258, 952/'
41 ,558 . 45, 056
3, 398,, 181 3, 648, 095
80',780
109,5.32
3,123
6, 979
,376
34
40, 347
,899
80
170,418
2,547 ,357 2, 672, 410
,639
3, 078,
7, 396, 339
36,612, 053 36,655,296 35, 853,693 39, 934,373 45,237, 384 40,730,883 35,168, 315 51,119,924 55,998, 396
S. B, COLBY, Register.
*^
O
o
H
a
50
261
REPORT ON T H E FINANCES..
N o . 16.
S t a t e m e n t exhibiting the amount o f the tonnage of the United States a n n u a l l y
from 1789 to 1864, inclusive; also the registered, enrolled,• a n d licensed
tonnage employed i n steatn n a v i g a t i o n in each year.
Year ending-
Registered Registered Enrolled and Enrolled and Total tonsail tonnage. steam ton- licensed sail licens'd steamnage.
tonnage.
tonnage.
nage.
Tons.
December 31,1789....
1790..-.
1791
1792-..1793.-.1794.-.1795.-..
1796....
1797--.- '
;1798.-..
1799-.-.
1.800...1801---1.802---.
. 1803---.
1804-:..
1805.--.
1806..-1807..-.
1808---1809--..
1810--.1811--.181.2---1813.--1814---1815-.-1816....
1817-.-.
1818..-1819.--1820...1821....
1822....
1823..-1824...1825---.
1826...- X
18.27'..-1828-.-1829..-.
1830-.-1831-.-1832--.- •
1833..-1834--.September 30,18.35--.- '
1836-..1837...1838....
1.839...1840....
1841....
1842....
.^123,,893
346,,254
362,, 110
411,,438
•367, 734
.438,,863
529,,471
576,, 733
597,,777
603,, 376
662,,197
559,,921
63.277907
560, 380
597,,157
672,,530
749,,341
808,,265
848,,307
769,,054
910,, 059
984,,269
768,,852
760,,624
674,,853
674ii633
854,,295
•800,,760
800,,725
606,,089
612,,930
619,,048
619,,896
628,,150
639,,921
669,,973
700,,788
7 3 7 ,978
,
747,,170
812,,619
650,,143
575,,056
619,,.575
686,,809
749,,482
857,,098
885,,481
897,,321
809,,343
819,,801
829,,096
895,,6ltf
945,,057
970,,658
Tons.
1,41.9
877
181
545
340
340
454
1 104
2,791
5,149
4,155
746'
A,101
Tons.
77,669
132,123
139,036
153,019
153,030
189,755
. 218,494
255,166
279,136
294,952
• 277,212
302,571
314,670
331,724
352,015
369,874
391,027
400,451
- 420,241
473,542
440,222
440,515
463,650
509,373
491,776
484,577
513,833
571,459
'590,187
619,098
647,821
661,119
679,062
696,549
671,766
697,580
699,263
762,154
833,240
889, 355
556,618
552,248
613,827
661,827
754,819
778,995
816,645
839,226
932,576
982,416
1,062,445
1,082,815
1,010,599
892,072
Tons.
24,879.
21,^610
23,061
34,059
40,198
39,418
54, 037
63,053
33,568
90,633
101,305
122,474
122,474
145,102
153,661
•190,632
199,789
198,184
174,342
224,960
Tons.
201,562
274, 377
502, 146
564 457
520 764
628 618'
747, 965
831 899
876 913
898! 328
939, 409
972, 492
947, 577
892! 104
949, 172
042', 404
140, 368
208', 716
268, 584
242, 596
350, 281
424 748
232, 502
269, 997
166, 629
159! 210
368', 128
372, 219
399 912
225, 185
260, 751
280, 167
298', 958
324 699
336, 566
389', 163
423, 112
534. 191
620, 608
741 392
260, 798
191 776
267 847
439, 450
606, 151
758 907
824 940
822! 103
896 684
995 640
096, 479
180. 764
130, 744
092, 39,1
252
REPORT ON' THE FINANCES.
No. 16.—Statement exhibiting the amount of the tonnage, 8fc.—Continued.
Year ending—
^
Registered
Registered
sail tonnage. steam tonnage.
Tons.
June 30, 1843
' 1,003,932
1844
1,061,856
1845
1,088,680
1846
1,123,999
1847.:
1,235,682
1848
1,344,8.1.9
1 S 4 9 . . . . : : . . 1,418,072
1850
1,540,769
1851.-:
1,663, 917
18.52
. 1,819,774
.1853
2, 013,154
• 1854..
2,238,783
1.855
2, 440, 091
1856.'..
2,401,687
1857
2, 377, 094
1858
2, 499,742
/
1859
2,414, 654
1860
2,448, 941
2,540, 020
laoi
1862
2,177,253
1,892,899
1863
1864
1,475,376
Tons.
Tons.
T071S.
Tons.
5, 373
917, 804
231,494
2,158,603
6,909
946,060.
265,270
2,280,095
6, 492
1,002,303 ^ 319,527
2,417,002
• 6,287
1,090,192
341,606
2,562, 084
5, 631
1,198,523
399,210
2,839,046
16,068
1,381,332 .^ 411,823
3,154,042
20,870
1,45.3,459
441,525
3,334,016
44,429
1,468,738
481,005
3,535,454
62,*390
1,5.24,915
521,217
3,772,439
79, 704
1,675,456
563,536
4,138,440
90,520
1,789,238
514,098 . 4,407,010
95,036
1,887,512
581,571 • 4,802,902
115,045
2,021,625
655,240
(5,212,001
89, 715 • 1,796,888
583, 362 ^ 4,871,652
86,873
1,857,964
6.18,911
4,940,.842
78,027
2, 550, 067
651,363
5, 049,808
92,748
1,961,631
676,005
5,145, 038
2, 036,990
97,296
770, 641'
5, 353,868
2,122,589
102,608
. 774,^596
5,539,813
• 113,998
2, 224, 449
.596,465.
5,112,165
d?i^ 7 ^ ^
5,126, 081
2,660,212
133 215
4, 986,401
106,519
2,550,690
853,816
TR:EASURY DEPARTMENT, December 1,. 1864.
Enrolled and Enrolled and Total tonlicensed sail licens'd steam
nage.
tonnage.
tonnage.
S. B. COLBY, Register.
I
.
' No, 17.
^6,
"1 t-
Districts and agents.
fl
S
1
Mode of accommodation.
u
C3
Board and nursing.
Siaiement of the expenditures and receipts of the marine hospital fund fOr the relief of sick and disabled s^aMen in the ports of the
TJnited States, f o r the Hscal year ending June 30, 1864.
MAINE.
Macbias W m B Smith .
Prenclimau's 33ay, Isaac H . T h o m a s
Waldoborough S S Marble
W^iscasset E r a s t u s 3J'oote
Bath, R o l a n d Fisher
P o r t l a n d a n d Ealmouth, Jedediah J e w e t t
Do.
Israel W a s h b u r n e . . .
K e n n e b u n k N Jv Sargent
Belfast, J . H a r m o n
Baugoi' W^ P AViugate
..
49
49
41
45
1
16
17
79
1
3
79'
85
464
49
49
41
-45
. 1
20
32
79
1
3
80
80
Hospital
..do
. . . do
do
. do
do
....do
do
do
do
.--.do
....do
» $3 00
2 50
:..
3 50
2 50
'.
3 00
2 50
2 50 to 13
•
fl
®
•S
. %
1 ^'
$511 GO $265 00
858 23
328 25
,390 00
140 50
842 32 j 201 65
28 00
7 00
366 12
278 65
1,048 58
250 00
4, 619 00
750 01
21 00
7 00
84-42
20 00
1, 0.59 43
584 90
1,029 88
508"45
2 50-$3 50 10,857 98
460
CQ
3, 341 41
1
1
fl
o -
i ^
""
to •
au
I - 'S
.a
O
1
3
fl
ft
X
"rt
fl
ft
fl
s
'ft
"o
1 ^"
O
$150
370
57
74
8
50
70 1 $9 00
00
2 50
40
40
36 32
224 99
.
14 50
15 75
34 35
986 91
11 50
$9
15
5
11
32
88
89
23
43
6 42
13 35
56 03
28
1 18
17 13
15 75
152 89
$6 00
24 00
1
4
6 00
1
9 00
2
54 75
6 00
10
1
$941 82
1, 606 06
595 89
1,135 60
43 83
651 19
1,348 25
5, 659 03
•* 28 28
120 10
1,731 96
1, 594 43
105 75 . 19 15, 456 44
$797 47
507 58
692 27
1, 027 18
99 55
515 36
475 77
1,515 33
44 76
43 20
469 63
538 74
6, 726 84
38
Hospital
1, 096 24
189 00
198 00
14 87
7
Hospital
94 64
53 75
23 70
1 72
]
1
Salem and l^everly,^AVillard P . Phill ps".
i
tioston arid Charlestown, Jolin Z. Gloodricli.. -1 742 1 716
Hospital
P o r l s m o u t b J B 3jpliam
O
Ul
NEW HAMPSHIIiE.
38
6 00
1
1, 504 11
157 39
173 81.
201 97
•
VERMONT.
Vermont, William Clapp
7,^
MASSACHUSETTS.
3 50
2 50
19 70 1
14 50
.7 m 1 4 35
17, 272 87 ! 1,500 00 1 717 47 i . . . . . . . L . . - • . - ! 194
02
20
26
90 1
.2
19
26
35 119, 685
53 .
780
90
487
11
419
24 10, 352
26
62
92
69
OO
to
No. 1^.-—Statement of the expenditures and receipts of the marine hospital fund, 8fc.—-Continued.
^
"•
i
Districts and agents.
MASSACHUSETTS—Continued,
F a l l River, Charles Almy
Barnstable, C^ F . Swift
New Bedford, L a w r e n c e Grinnell
Edgartown, J o b n Vinson
^
Mode of accommodation.
1
303
4
62
1
302
4
61
Hospital.
...do..---.do.--.
$3 50
$12
4, 626
112
974
00
50
.71
55
$6 00
1, 399 70
17 50
L,418 30
25 70
23, 015 63
2, 930 20
3,165 82
2, 080 45
182.50
89 00
480 75
18 75
14 00
5710 90
21 25
.4 60
$0
74
1
9
$19 70
18
99
53
72
$54 00
281 {
65
70
76
85
O
28, 467 15
15, 037 45
H
3,177 06
214 62
328 87
712 41
169 76
' 387 30
$18
7, 573
1.57
984
18
49
44
27
$741
1, 496
509
248
RHODE ISLAND.
Providence, Charles A n t h o n y . .
Bristol and W a r r e n , W m . R. T a y l o r
Newport, Seth W . Macy
,
Hospital --.do..
.do».-
31 46
2 12
1 27
12 00
1, 269 47
606 75
3 50-3 75
O
iz!
CONNECTICUT.
Middletown, Origen XJtley
N e w London, E d w a r d P r e n t i s .
New Haven, J. F . Babcock . . .
. Fairfield, S. C. Booth
Private..
Hospital,
-..do.-.,
.-.do.--122
3 00
3 50
3 50
238
463
993
68
73
00
50
60
105 85
230 50
3 00-3 50
128
151 05
3 50
8'42
10 12
. 68
151 05
22 72
18 00
354
852
1,021
69
08
97
62
28
2, 297 95
719
848
762
563
99
62
00
20
2, 893 81
N E W YORK.
Genesee, P . ,M. Crandall
Oswego, Charles A. Perkins
Buffalo Creek, Christian Metz, j r
Oswegatchie, D . M. Chapin
N e w Y o r k city, H i r a m B a r n e y - Champlain, George W . Goff
D u n k i r k , George JVI. Abell
2
42
53
121
127
2
2
1,597 1,551
15
15
4
4
1,783
Hosfjital.
...do....
.do.
do....
...do.-.....do....
...do.-..
84 00=
2, 630 12
1, 219 09
20
36, 375 13
3 00
144 43
3 00
70 28
1, 000 00
72 50
26 25
830 72
29 00
26 10
84
26 41
22 38
21
386 81
2 59
1 22
41,543 05
1, 098 75
885 82
440 46
4 25
12 00
18 00
476 00
12 00
518 00
84 84
2, 668 53
2, 259 47
20 21
39, 068 66
260 52
3.23 85
91
1,241
3,946
147
27, 547
429
248
18
46
63
82
30
60
73
44, 486 (
33, 652 72
iz:
o
Ul
NEW JERSEY.
Bridgetown, J. H. Elmer
Perth Amboy, J. L. Boggs
Camden, S. Birdsell
T.
53
2
4
53 Hospital.
2'
, 6
59
61
220
5
47
289
8
38
272
335
3 00
3 50
696 00
84 00
173 25
229 30
14 00
37 00
41 80
18 00
35 30
9 65
1 22
2 44
953 25
280 30
95 10
13 31
6, 951 00
245 36
3, 081 32
26 5.0
750 00
34 6D
158 89„
69 51
3 06
39 96
976 75
123 22
247 99
1, 270 16
943 eo
357 90
6 00
1, 347 96
2, 571 06
12 00
7, 020 51
309 57
4, 042 17
4, 695 95
241 41
1, 749 38
PENNSYLVANIA".
Philadelphia, William B. Thomas..
Presque Isle, Thomas Wilkins
^Pittsburg, Charles W. Batchelor.. .
Hospital,
do.-.,
do.--.
776 50
6, 686 74
12 00
DELAWARE.
Delaware, T. M. Rodney
3
3 Hospital.
157
129 Hospital.
43
42 Hospital.
301 39
23
3
18
3
647 58
144 00
24
21
17
15
37
37
82
67 Hospital.
92 21
93 12
921 50
o
MARYLAND.
Baltimore, H. W. Hoffman..:
55 00
4, 493 58
5, 017 01
o
1, 099 45
786 82
Q
D I S T R I C T OF COLUMBIA,
Georgetown, Judson Mitchell
304 40
VIRGINIA.
r
Alexandria, Andrew Jamieson
Wheeling, Thomas Hornbrook
Hospital,
do
21 00
6 48
2 08
21 00
8 56
654 06
210 28
1,886 27
Ul
N O R T H CAROLINA.
Beaufort, John A. Hedrick
Hospital.
294 76:
85 50
108 32
SOUTH CAROLINA.
Beaufort, T. C. Severance... -.
147 00
2 30
6 00
381 83
FLORIDA.
Key West, Charles H o w e
1, 390 96
Ol
bO
Ol
No. 17.—Statement of the expenditures and receipts of the marine hospital fund, §r.—Continued.
fci)
fl
Districts and agents.
fl
2
fl
ft
o
•-*
'I
. fl
•
fl
fl
Mode of accommodation.
o
g
1 •
%
(S
m
m
23
1
101
223
23
I
301
189
.'348
314
236
13
226
13
249
239
263
247
.263
247
53
56
•f4
o
fl
1
.S
%
'
1
a
. 1
s
ft
rfl
o
fl
ft
s
3
•%
u
.fl
GJ
• fl
fl
fl
O
.1
i
i. •
"A
o
1
1
2
23
$651
43
7, 569
5,178
2l
•ft
o
OHIO.
Miami, A n d r e w Stephan
Sandusky, J o h n Youngs
Cuyahoga, C. J . Ballard
Cincinnati, Enoch T. Carson
-
Hospital.
do
do
do..
$4 50
3 00
$638
22
.5, 805
5,013
99
29
56
26
$14 35
1, 070 00
$567 34
11, 480 10
1, 084 35
567 34
5, 484 72
192 07
1, 500 00
77 50
493 43
25 80
5, 676 79
1,577 50
539 23
11, 389 07
1,597 48
1, 083 32
800 00
12, 986 55
1,883 32
$39 51
$6 43
$6
43
6
74 92
12
51 25 •114
00
00
00
00
42
07
33
51
$334
• 500
1, 803
.3,881
14
48
76
60
39 -51 133 03
138 00
$96 00
75 97
3 01
'24 00
6 00
7
1
7.674 12
304 38
2, 800 61
238 95
96 00
78 98
30 00
8
7, 978 50
3, 039 56
965 74
135 93
24 01
156 00
3 00
27 13, 730 06
1- 2, 424 49
3, 581 70
76 10
965 74
159 94
159 00
2^ 16,154 55
3, 657 80
19 85
12 00
27 13, 442 33
6, 519 98
O
H
O
MICHIGAN.
Detroit, Nelson G. I s b e l l . ' .
Michilimackinac, J. W . McMath
Hospital
do
• 3 00
ILLINOIS.
Chicago, L u t h e r H a v e n . .
Galena, Daniel AVann
Hospital.
INDIANA.
Evansville. A. L. Robinson
5 24
1, 980 87
2
2,012 72
388 70
IOWA.
Burlington, Clark D u n h a m
1, 222 25
916 44
47 61
21 85
2, 208 15 (No rep't.)
Ul
WISCONSIN.
Milwaukie, E d w i n P a l m e r . .
Milwaukie, C. L a t h a m Sholes
^
64
7
64
7
71
71
o
1
581
521
Hospital
do
3 50-4 00
3 50-4 00
1, 702 16
116 57
634 25
57 00
90 45
6 60
24 64
1 86
36 00
6 00
6
1
2, 487 50
733 40
• 188 03 (No rep't.)
1,818 73
691 25
97 05
26 50
42 00.
7
2, 675 53
733 40
7 00
10 40
1 51
152 62
354 38
8, 428 96
5, 656 00
MINNESOTA.
»Tj Minnesota Joseph L e m a y
Private
4 00
133 71
Hospital
3 75
8,195 52
HISSOURL
St. LouJ«, Richard T . H o w a r d
83 44
150 00
34
O
KENTUCKY.
Louisville, Charles B. Cotton
LouisviUe, W . D. Gallagher
•
Hospital
1, 810 98
3,267 57
500 00
1,125 00
61 78
73 95
24 05
44 74
32 00
8 00
4
1
2, 428 81 (No rep't.)
4, 519 26
639 70
5, 078 55
1,625 00^
135 73
68 79
40 00
5
6, 948 07
639 70
93 38
12 00
4
9, 431 "88
642 26
351 35
285 61
O
-
WASHINGTON TERRITORY.
P n g e t ' s Sound, Levels C. G u n n
....
51
93
Hospital
6
5
Private
9, 326 50
OREGON TERRITORY.
• >
iz!
Oregon, William L. Adams
8 00
232 82
72 80
42 26
3 47
o
Ul
CALIFORNIA.
San Francisco I r a P R a n k i n
San Francif^co, F . F . L o w
San Francisco. Charles J a m e s
V
44
140
702
57
131
672
886
860
Hospital
do
do
TREASURY DEPARTMENT, Register's Office, October 26, 1864.
5,044 09
5, 940 12
69
833 33
458 33
2, 000 00
370 78
764 04
2, 984 00
62 48
4 6, 310 68
5, 678 73
71 62
9 7,234 11 (No rep't.)
332 22 '375'66' 85 33, 553 91
- do.
,38, 846 90
3,291. 66
4,118 82
466 32
' 27, 862
375 00.. . 9 8 ' 47, 098 70
5 678 73
S. B. COLBY, Register,
to
Summary statement of the expenditures and receipts of the marine hospital fund f o r the relief of sick and disabled seo.men in the
ports of the United States, for the fiscal year ending June ZO, l S 6 i .
'6
t
ha
fl
'S
fl
fl
rt
.fl
States.
fl
rt
fl
o
a
1
s
OJ
CQ
.
.
.. .
New York
N e w Jei'Sey
3)elaware
District of Columbia
Virginia
North Carolina
South Carolina . .
.
Florida
Ohio
Michigan
Illinois
Indiana
Iowa
•
..-.
o...-
464
38
7
1,113
85
122
1,783
59
272
3
157
43
24
17
37
82
348
249
263
53
460
' 38
7
1, 085
84
128
1, 754
61
335
3
129
42
21
15
37
• 67
• 314
239
247
56
71
2
581
71
1
521
W a s h i n g t o n Territory
•
51
6
886
6,816
T K E A S U R Y D E P A R T M E N T , Register's Offce, October 26, 1864.
$3, 341
189
53
2, 930
513
336
1, 098
280
776
860
$10, 8.57 98
1, 096 24
94 64
23, 015 63
.2, 351 95
1, 763 83
41, 543 05
953 25
10, 277 68
92 21
4, 394 12
301 39
791 58
294 76
169 08
1, 390 96
11, 480 10
5, 676 79
12, 986 55
' 1,980 87
1, 222 25
1,818 73
133 71
8,195 52
5, 078 55
9, 326 50
232 82
38, 846 90
6,673
196, 367 64
20, 976 33
93
•
.9
>
5
1
41
00
75
20
50
35
75
30
50
$986
198
23
2,165
606
151
885
95
193
21 00
139 25
147 00
43
85
57
127
567
519
965
'o
19 70
1 50
•
1,084 35
1, 577 50
1, 883 32
•916 44
691 25
7 00
1, 625 00
72 803, 291 66
39 51
47 61
97 05
10 40
135 73
42 26
4,118 82
12,124 85
128 70
39 51
u
1
u
.fl
O
$152
14
1
281
34
22
440
13
112
$11 50
20
50
45
83
34
^ "96'66^
74
"rt
ft
u
.9
3
91
00
70
82
75
05
82
10
54
1
1
.<=;ta»
.fco
o
fl
"5
- rt
Maine
New Hampshire
Vermont
Massachusetts
Rhode L s l a n d . . . .
ift
M
a
• fl
fl
fl
'A
1
fl
'-B
fl
z
'rt
Hi ,
89
87
72
80
85
72
46
31
53
91
46
01
56
20
30
67
03
98
94
85
85
50
51
44
79
38
47
32-
$105 75
6 00
375 00
98
$15, 456 44
1, 504 11
173 81
28,467 15
3, 520 55
2, 297 95
44,486 08
1, 347 96
11,372 25
93 32
4,493 58
304 40
864 34
524 71
381 83
1,582 46
13,442.33
7, 978 50
16,3.54 55
2, 012 72
2,208 15
2, 675 53
152 62
8, 428 96
6.948 ('7
9, 431 88
351 35
47, 098 70
2, 312 .32
1,804 75
415
233, 854 10
44
3
8
5
' 2
15
133
78
159
19
21
26
1
83
68
93
3
466
54
12
24
518
6
12
00
00
00
00
00
00
45
2
4
97
1
17
55 00
10
1
6
48
138
30
159
12
00
00
00
00
00
00
1
4
27
8
• 28
2
42 00
7
150 00
40 00
12 00
34
5
4
il
"rt •"*
1
1.9
1
JS3
Ol
OD
'ft
o
$6, 726
157
201
15, 037
1 269
2, 893
33, 652
2 571
6, 686
921
5, 017
801
1, 886
. V 108
1 015
362
6,519
3, 039
3, 657
388
84
39
97
45
47
81
72
06
74
50
01
00
27
32
76
05
98
56
80
70
7.33
354
5, 656
639
642
285
5, 673
40
38
00
70
26
61
73
106, 905 43
S. B. COLBY, Register.
O
. H
O
"^
o
Ul
REPO.RT ON T H E
FINANCES.
259
N o . 18.
.Statement shoioing the amount o f moneys expended a t each custom-house in- the
United States d/uring the fiscal y e a r ending J u n e 30, 1864, per a c t ' o f Zd
M a r c h , 1849.
Districts.
Passamaquaddj, Maino
Macliias, Maine, {d')
.
Frenchman's Bay, Maine
Penobscot, Maine
....
Waldoborough, Maine, {d)
Wiscasset, Maine
Bath, Maine
•. ..
Portland and Falmouth, Maine
Saco, Maine
Kennebunk, Maine, {d)
York, Maine
Belfast, Maine
Bangor, Maine
Portsmouth, Now Hampshire, {d)
Vermont, Vermont
Newburyport, Massachusetts
Gloucester, Massachusetts
Salem and Beverly, Massachusetts
Marblehead, Massachusetts, {d)
Boston and Charlestown, («)
Plymouth, Massachusetts
1
Fall River, Massachusetts, ((/) .:
Barnstable, Massachusetts
New Bedford, Massachusetts
EdgartOAvn, Massachusetts
Nantucket, Massachusetts
Providence, Rhode Island
Bristol and Warren, Rhode Island, (cZ)
Newport, Rhode Island, (,^)
Middletown, Connecticut
New London, Connecticut
New Haven, .Connecticut
Fairfield, Connecticut
1
Stonington, Connecticut, (e)
Sackett's Harbor, New York, (a)
Genesee, New York
Oswego, New York
Niagara, New York
Buffalo Creek, New York
Oswegatchie, New York
Sag 1-Iarbor, New York
....
New York, New York, (/)
Champlain, New York
Cape Vincent, New York
Dunkirk, Nev/ York
Bridgetown, New Jersey
Burlington, New Jersey
Perth Amboy, New Jersey
Great Egg Harbor, New Jersey
Little Egg Harbor, New Jersey
Newark, New Jersey
Camden, New Jersey
. Philadelphia, Pennsylvania, {d)
Presque Isle, Pennsylvania
Pittsburg, Pennsylvania, {fl)
Delaware. Delaware
Baltimore, Maryland
Annapolis, Maryland.
Present collectors.
Washington Long
William B. Smith
Isaac H. Thomas
Seth K. Devereux
S. S. Marble
Erastus Foote
Roland Fisher
Israel Wa.shburne,jr ..
Owen B. Chadbourne .
Nathaniel K. Sargent..
J. S. Putnam
......
Truman Harmon
William P. Wingate ..
Joseph B. Upham
William Clapp
:..
Enoch G. Currier
John S. AVebber
Willard P. Phillips. ..
William Standley
.John Z. Goodrich
Thomas Loring
...
Charles A imy
C; F.Swift-.-.
Lawrence Grinnell
John Vinson ...
Alfred Macy
Charles Anthony
W. R. Taylor
Seth W. Macy
Origen Utley
Edward Prentis...
James F . Babcock
Silas C. Booth.
Franklin A. Palmer...
Cornelius Inglehart...
P . M . Crandall.
Charles A. Perkins
Franklin Spalding . . . .
Christian Metz, jr
David M. Chapin
John Sherry
Hiram Barney
George W. Goff
John W . Ingalls
George M. Abell
J. H. Ehner
:
William L. Ashmore ..
John L. Boggs
Israel S. Adams
Jarvis H. Bartlett
Peter W. Martin
Sylvester Birdsell
William B. Thomas....
'J'homas Wilkins
C. W. Batchelor.......
Thomas M. Rodney...
Henry W. lioffman...
J o h n E . Stalker
Amount.
$29, 607 05
1.710 50
5,423 68
19,279 06
5,052 98
5,818 05
9,065 82.
67,308 78
335 00
567 04
624 18
6,648,42
7,223 66
4.711 .90
14,805 01
5,391 56
5,522 34
14,422 58
1,591 45
2,439
2,726
5,684
18,289
3,Oil
. 2, 015
13,524
2, 707
11,874
2, 430
23,607
13,796
2,325
1,151
92
71
93
04
29
84
41
64
39
30
00
98
66
67
6,080 12
11,932 11
13,741 21
16, 3.32 4a
8, 477 87
1, 032 97
,439,931 07
10,211 62
8,790 10
1, 671 49
396 92
• lllbl
3,977 59
1,415 49
2,991 27
1, 978 94
294 65
185,443 80
1,206 39
4,872 33
11,463 10
314,335 19
1,070 00
260
REPORT ON T H E FINANCES.
N o . 18.—Statement shoiving t h e ainount o f money expended, Sfc.—Continued.
Districts".
Oxford, Maryland
Vienna, Maryland
Town Creek, Maryland
Havre de Grace, Maryland
Georgetown, District of Columbia, {d) .
Richmond, Virginia, {a)
Norfolk and Portsmouth, Virginia, {a,) .
Tappahannock, Virginia, {a)
Cherrystone, Virginia, {d)
Yorktown, Virginia, {a)
.
Petersburg, Virginia, {a)
'.
Alexandria, Virginia
•
Wheeling, Virginia, (&)
Y^eacomico, Virginia, {a)
Camden, North Carolina, {a)...'.
Edenton, North Carolina, {a)
:
Plymotith, North Carolina, {a)
Washington, North Carolina, {a)
Newberne, North Carolina, (a)
Ocracoke, North Carolina, {a)
.
Beaufort, North Carolina, {d)
Wilmington, North Carolina, (a)
Charleston, South Carolina, {a)
Georgetown, South Carolina, (a)
Beaufort, South Carolina
Savannah, Georgia, {a)
Saint Mary's, Georgia, (a)
Brunswick, Georgia, {a)
Augusta, Georgia, {a)
:
Pensacola, Florida, {a)
Saint Augustine, Florida, {a) ,.
Key. West, Florida, {d)
Saint Marks, Florida, (a) ...'
Saint John's Florida, {a)
Apalachicola, Florida, {a)
Fernandina', Florida, {a)
:..,
Bayport, Florida, {a)
."•
,
Paiatka, Florida, {a)
Mobile, Alabama, {a)
Tuscumbia, Alabama, {a)
Pearl.River, Mississippi, (a) ..'
Natchez, Mississippi, \d) ..'.
Vicksburg, Mississippi, {a)
New Orleans, Louisiana, (a)
,
Teche, Louisiana, {a)
,
Shreveport, Louisiana, (a)
Texas, Texas, {a)
Brazos de Santiago,' Texas, {a)
Saluria, Texas, ( « . ) . . . . . :
Paso del Norte, New Mexico, i
Nashville, Teimesssee, {a)
Memphis, Tennessee, (a)
Knoxville, Tennessee, {a)
Chattanooga, Tennessee, {a)
Louisville, Kentucky, (a)
Paducah, Kentucky, (b)
Hickman, Kentucky, (a)
,
Columbus, Kentucky, a)
Miami, Ohio
Sandusky, Ohio
Cuyahoga, Kentucky
Cincinnati, Ohio, {g)
Detroit, Michigan
Present collectors.
William H. Valliant...
Daniel J. Waddell
James Jones
WiUiam E. Woodhouse.
Judson Mitchell
C. J. D. V7est.
Andrew Jamieson ..
Thomas Hornbrook .
Amount.
$279
2,123
153
150
20,725
49
83
39
00
97
483 29
4,678 57
3,853 38'
John A. Hedrick .
11,178 55
T. C. Severance
16, 053 74
Charles Howe .
3,405 14
William W. Mills.
4,585 80
W. Thornberry.
1,787 00
Andrew Stephan...
John Youngs
Charles J. Ballard .
Enoch T. Carson . ,
Nelson G. Isbell.:.
4,193
4,381
7,110
21,909
17,370
14
56
90
19
76
REPORT ON THE FINANCES.
261
No. 18.—Statement showing the ainount of moneys expended, fyc.—Continued.
Districts.
Michilimackinac, Michigan
Evansville, Indiana
.
Madison, Indiana.^.
New Albany, Indiana
Chicago, Illinois
Alton, Illinois
'. -.
Galena, Illinois
Quincy, Illinois
Cairo, Illinois
Peoria, Illinois, (a)
Saint Louis, Missouri, (a)
Hannibal, Missouri, (a)
Burlington, Iowa
Keokuk, Iowa
Dubuque, Iowa
Milwaukie, Wisconsin
Minnesota, Minnesota
Puget's Sound, Washington Territory
Oregon, Oregon
.^.
Cape Perpetua, Oregon, (c)
Port Orford, Oregon, (a).
i
San Francisco, California, (h)
Sonoma, California (a)
San Joaquin, California (a)
Sacramento, California (a)
San Diego, California (a)
Monterey, California (a)
San P edro, California (a)
Total.
Present collectors.
Amount, j
John McMath
A. L. Robinson
JohnM. Freeman..
Jacob Anthony
Luther H a v e n . . . . .
John H. Yager
Daniel W a n n . .
James J. Langdon .
Daniel Arter
..
$5,093 37
9,338 49
410 00
531 00
15,631 07
470 33
367 13
1,093 63
10,840 09
Clark Dunham
John Stannus
John B. Henion
C. Latham Sholes..
Joseph Lemay
Lewis C. Gunn
William L. Adams.
Edwin P. Drew . . .
2, 027 50
2,518 63
650 00
6,367 41
2,679 60
23,137 11
5,183 50
1,165 00
Charles James.
155,067 52
2,725,514 18
S. B. COLBY, Register.
TRE-4SURY DEPARTMENT,
Register's Office, Novemher 1, 1864.
NOTE.—(a) No returns.
(h) To 30th September, 1863.
(c) To 31st December, 1863.
{d) To 31st March, 1864.
(c) To 7th February, 1864.
(/) .To 30th April, 1864.
i g ) To 18th April, 1864.
(tl) To 24th March, 1864.
2.62
REPORT ON T H E FINANCES.
No. 19
Statement of the nuniber o f persons employed in each district q f the United
States f o r the collection q f customs, d u r i n g the fiscal y e a r ending J u n e 20,
'
1864, with their occupation ancl compensation, j^cr act o f M a r c h 3, 1849.
Occupation.
Districts.
Compensation
to each per-
o a>
Passamaquoddy, Me..
Machias, Me.
Frenchman's Bay,Me.
. Waldborough. Me. ...
Wiscasset, Me.
Bath, Me.
Penobscott, Me.
Portland and
mouth, Me.
Fal-
1
1
3
3
4
2
1
1
1
2
1
1
1
2
1
1
1
1
3
1
3
1
2'
2
1
1
2
1
1
1
1
1
2
1
1
-1
1
1
1
3
1
1
2
2
1
1
3
1
4
2
1
3
1
3
Collector
Surveyor
.'..
Deputy collectors and inspectors .
Inspectors
Deputy inspectors and collectors .
Aids to the revenue.
..do.
do.
..do.
. do.-do. do.
.-do. do.
.-do.do.
Weigher, gauger, and measurer
Collector
.
Inspectors
."
do
....do
Collector
i...
Deputy collector
-\. i
do
do
Inspector
Boatmen
Aid to revenue
Deputy collectors
. . . do
do
Inspector.:
...do...
...do
Collector . . . :
Inspector
...do
..-do
...do
...do
Collector
.Inspector, weigher, gauger, and measurer.
do
do.:
do...-.
do
.. . . d o
...do.:
....do.
....do
. . . . do
,
Collector
Deputy collectors and inspectors
... do
do
do
. . . do
do
do
Collector
Deputy collectors
Warehouse clerk
i...
Clerks
..:do
Surveyor
Weighers, gaugers, &c
.
Storekeeper
Boatmen —
$2,916 57
1,247 64
. 3,285 00
3,285 00
2,920 OO
1,460 00
594 50
'622 00
368 00
320 00
60 00
136 72
1,620 19
1.000 00
365 00
250 00
1,633 84
1,095 00
1,600 00
730 00/ 600 00
730 00
2,190 00
1,872 00
600 00
730 00
600 OQ
870 06
1,095 00
912 50
730 00
• 800 00
700 00
2.1 37 87
1,500 OO
1,.352 75
1,098 00
650 00
-600 00
1,050 00
250 00
1,500 00
1,500 00
' 1,200 00
730 00
3,519 07
4,508 29
1,500 00
922 31
1,451 61
1,465 75
4,497 51
1,098 00
1,202 75
REPORT ON T H E
FINANCES.
263
No. 19.—Statement, 8fc.—Continued.
Districts.
Occupation.
Portland and Falmouth ^ Me.—Con'd.
Saco, Me.
Kennebunk, Me.
York, Me
Bangor, Me
2
10
2
1
3
1
1
1
1
2
1
1
2
1
1
1
1
2
1
1
•
Belfast, Me.
Portsmouth, N. H . . .
Vermont, Vt.
Newburyport, Mass ..
Gloucester, Mass.
1
1
1
1
1
1
2
1
1
1
1
1
1
1
1
2
1
1
2
2
.1
1
4
7
2
Inspectors
: —
do
occasional
Aids to inspectors
.. - do revenue . . . '
Night watchmen
•
Porter
Laborers
:
Collector
Deputy collector and- inspector
Inspector and weigher
do
do
and gauger
Occasional inspectors, &c
Collector
—
Deputy collector and inspector
Inspectors
Collector, salary and fees
Inspector
do
Collector
Deputy collectors and inspectors
. . . do
do
and weigher
Weigher a,nd gauger
Aid to revenue . :
.- .do
do
o
Collector
:
»
Deputy (iollector
. . . . do
do
and aid to revenue...
Inspector, weigher, gauger, and'measurer.
Dep'y d o . . . do
do
do
Aid of the revenue
,
Boatman
Collector
:.
Naval officer
-Surveyor
Deputy collector and inspector
do.do
Measurer, weigher, and gauger
Inspectors
..,.do
Collector '.
Deputy collectors
do
do-.-.
:
do
Deputy collectors and inspectors
—
do
do
I
Inspectors
. . . . do
....do
..--,
Revenue boatmen
Collector
i
• Deputy collector and inspector
Weigher, ganger, measurer, and inspector.
Inspector
Naval officer
Surveyor at Newburyport
Surveyor at Ipswich
-.
Collector
Surveyor
Compensation
to each per-
$8,772 00
8,802 00
1,064 CO
2,239 00
1,524 00
400 00
1,286 41
250 00
450 00
500 00
100 00
36 00
109 85
600 00
112 00
274 58
200 00
120 00
3,576 00
2,196 00
1,500 00
732 00
700 00
.
90 00
1,414 64
1,095 00
1,095 00
. 814 40
2,039 41
. 200 00
300 00
409 85
380 52
350 01
1,000 00
200 00
1,095 00
2,190 00
500 00
1,090 84
2,000 00
1,825 00
685 00'
562 80
• 2,000 00
2,520 00
364 00
360 00
240 00
480 00
1,656 09
1,095 00
1,095 00
1,095 00
371 18
396 14
250 00
2,454 84
744 90
264
REPORT ON T H E
FINANCES.
N o . 19.—Statement, h^c.—Continued.
Occupation.
Districts.
o
Gloucester, Mass.Continued.
Salam and Beverly,
Mass.
Marblehead, Mass...
Boston and Charles.town, Mass.
Plymouth, Mass
Fall River, Mass.
Barnstable, Mass.
Compensation
to each person.
<i>
Deputy collector
Inspectors
.... do...
Boatman
Keeper of custom-house......
Collector
•
Naval officer
--Surveyor
....do^...-,
Inspector and deputy collector
Clerk
:..:...;.;...,
Vv^eigher and ganger
.-..do
...do
Measurer
Storekeeper and inspector
Inspector
do
^
..-- do
.:-- do
•...- do
. . . . do
,
.... d o . . . . . .
Inspector at Beverly
Inspector at Danvers
Aid to revenuft
'..
Boatman
,
Porter
:. ...
Watchman
Aid to revenue
. . ' . . . do
:
do
:
do.......
Collector
Dep.uty collector
Inspector
Deputy collector.
Deputy inspector
Surveyor
Boatman
.
. . . do
(No returns.)
$1,000 00
2,190 00
300 00
212 50
212 50
1,229 38
757 65
430 55
164 3]
1, 098 00
1,000 00
1,427 36
74 19
400 00 .
1,098 00
600 00
792 00
777 00
621 00
597 00
645 00
621 OO532 00
264 00
732 00
315 00
300 00
129 00
9 00
53 00
9 00
15 00
405 65
547 50
547.50
365 m
182 50
143 50
L50 00
100 00
Collector
:
Inspector ..'
do
... do..--.
-.- do
Collector
Deputy collector aud inspector, &c
Inspectors, weighers, and measurers, &c
Boatman
Collector at Barnstable- Deputy collector at .Barnstable
1
Deputy collector at Provincetown
Deputv 'collectors at South Dennis, Chatham,
and Wellfleet.
Deputy collector at Hyannis
Deputy collector at Falmouth
Inspector at Barnstable
409
1,098
.400
300
200
2,205
• 869
1,495
300
1,900
900
750
1,500
53.
00
00
00
00
52
30
25
00
00
00
00
00
400 00
200 00
400 00
E E P O E T ON T H E
FINANCES.
265
No. 19.—Statement, ^c.—rContinued.
to
Districts.
n
PH O
Occupation.
Compensation
to each person.
o o
Barnstable, Mass.Continued.
Mew Bedford, Mass-
E%artown, Mass . . .
Maafcsacket, Mass.
Frov.idence, R. I .
Bristol and WaiTen,
E. L
He.wport, R. I .
Aid to the revenue at Provincetown...
Aid to' the revenue at Harwich
Keeper of custom-house at Barnstable.
Boatman at Barnstable
Boatman at Provincetown
Collector and superintendent of lights.
Deputy collector and inspector
Inspector, weigher, and ganger
-do.
do:
.do.
----dO.do.
....dO'.
.do....do.
-do.
. . . . do.
-do.
.---doClerk
:.-:
Boatman
Collector
—...
Deputy collector, inspector, weigher, &c.
.-... do
do do
Occasional inspector
:.
Aid to revenue
'...
...
Boatman
^.
Collector
:
:
Deputy collector and inspector
Inspector and Vr-eigher
Collector
^..'..'
Deputy collector
Clerk
;-.---^
Naval officer
Surveyor, Providence
Surveyor, East Greemvich
Surveyor, Pawtuxet
Coastwise "inspectors - ^
Foreign inspectors
Inspector, Pawtuxet
Inspector, East Greenwich
Weigher
^..
Ganger
.*
Measurer Boatman
Messenger
Collector
Inspectors
Inspectors, temporary
Weighers
;.
Gaugers
1.
Boatman
Surveyors
Collector
•
'.
Superintendent of lights
Agent of marine hospital
Naval officer
,
Surveyor of Newport
Surveyor of North Kingston........
Surveyor of Tiverton
Deputy collector and inspector .
....,
Inspector
Inspector at North Kingston
Inspector at New Shoreham
:..
$300 00
100 00
350 00
50 00
150 00
2,717 93
1,095 00
1,255 87
1,095 00
300 00
125 00
120 00
500 00
160 00
800 00
420 00
850 95
1,095 00
• 600 00
399 00
150 00
240 00
250 00
1,000 00'
600 00
1,613-29
1,000 00
900 00
847 37
701 08
250 00
200 00
1,095 00.
6,484 00
450 00
300 00
1,500 00
97 32
956 70
420 00
400 00
1,104 12
1,098 00
549"00
• 5 98
561 00
216 00
• 609 82
954 04.
232 27
4 32
441 49
412 57
250 00
200 00
1,000.00
549 00
214 57
200 00
266
E E P O E T ON T H E
FINANCES.
No. 10.—'Statements 8fc.—Continued.
fl
Occupation.
Districts.
Compensation
to each person.
o <w
Newport, R. I.—Continued.
Occasional inspectors
Gauger
,
Weigher . - , - - . - .
Measurer
Boatman .:
Clerk
Middletown, Coun
NeAV London, Conn...
New Haven, Conn....
Fairfield, Conn
Stonington, Conn . .
Sackett's^^Harbor, N.Y.
Genesee,'N. Y. . . . . . .
Oswego, N . Y .
Niagara, N. Y •.
=
•
Collector
Inspectors
^
Surveyors
Collector and superintendent of lights . .
Surveyor
"
Deputy collector, inspector, weigher. &.c.
Inspectoi*, weigher, and gauger
Inspector
Collector . . :
Deputy collector
Surveyor, (dispensed with)
Clerk
Weighers and measurers, gaugers
Inspectors
Inspectors
Aid to revenue
do
Watchman and porter
Messenger and porter
Boatmen
Collector
Deputy collector
Inspector at Bridgeport
Inspector at Norwalk
Inspector at Stamford
Collector . :
Inspector at Mystic:..'
:
In^spector at ^ Stonington
Inspector at Westerly
^
Boatman
No returns.
Collector
I
Deputy collector
do..
'...:'
do...
Inspector
...do..:
...do
Collector
Deputy collector
do
do
•
do..do
Deputy and clerks
Inspectors
Secret inspector
Night watchman
V
Night watchmen
•
Porter and boatman
Revenue aid
Collector
.....:
Deputy collector . . . . . . :
00
453 60
5 10
161 07
450 00
125 00
890 84
1,300.00
824 04
•2,488 43
314 44
849 lt»
775 17
450 00
3,000 00
1,500 00
576 84
213 63
3,000 00
5,232 00
132 00
1,000 00
48 GO
460 00
500 00
800 00
1,251 21
300 00
1,231 23
229 16
125 00
600 00
500 00
400 00
150 00
144 00
784 24
825 00
730 00
900 00
770 00
. 145 00
730 00
961 84
1,083 31
500 00
410 62
366 00
300 00
2,720 16
2,742 00
,382 50
63 50
730 00
411 50
98 00
1,359 14
1,650 00
REPORT ON T H E FINANCES.
267
N o . 19.—Statement, c^-c—Continued.
Occupation.
Districts.
Compensation
to each person.
^
Niagara, N. Y. —Contiimed.
Buffalo Creek, N. Y . .
Oswegatchie, N. Y.
New York city, N. Y.
Deputy dollector
.---...
do
Deputy collector and inspectors..
do
do
do
do
Deputy and clerk
,
Aids to revenue
'.
Watchmen
Inspector
Collector
Deputy collector
do . - . .
;..
do
do
Inspector
...-do
.-..do
....do........:
.-..do
Inspector and clerk
Clerks
-.--do
Aids to revenue
do..
Clerk
:
Janitor
:
Night watchmen
Inspector
Collector
,
Deputy, and aid to r e v e n u e . . . . . .
Deputy collectors and inspector. .
Inspectors
Deputy collector and inspectors..
do
do
.do
do
Secret aid to revenue
Night watch
do
Collector
•
Assistant collector
Assistant collector at Jersey City.
Audi tor
•
Assistant auditor
Cashier'
,
.-.
Deputy collectors
Clerk to deputy collectors
1
.do.
13
do.
.do.
2 ....do.
.do.
2 ....do.
.do.
24 . . . . d o .
.do.
15 . . . . d o .
.do.
8^ . . . - d o .
.do.
50 . . . . d o .
.do .
39 . . . . d o .
.do.
1 ....do.
.do.
24 . . . - d o .
.do.
1 ....do.
.do.
16 . . . - d o .do.
1 ....do.
.do.
1 ....do.
. $184 34
1,446 00
1,530 00
l;004 00
730 00
730 00
951 00
1,095 00
730 00
1.954 23
1,500 00
900 00
732 00
580 64
1,000 00
900 00
364 00
.702 00
825 00
444* 02
2, 012 00
358 00
307 50
60 00
747 79
240 00
1,850 00.
1,095 OO
1,460 10
1, 800 00
927 50
1,460 00
500 00
450 00
300 OO
386 00
500 00
240 00
6,340. 00
5,000 00
2,000 00
4,000 00
3,000 00
3,000 00
20,000 00
. 2,400 00
26,000 00
3,600 00
3,200 OO
36,000 00
21,000 00
10,400 00
• 60,000 00
42,900 00
1,095 00
24,000 00
900 00
12,800 00
750 00
700 00
268
R E P O R T ON T H E FINANCES.
' N o . 19.—Statement, 5^r..—Continued.
fl
CO
^
Districts.
Occupation.
Compensation
to each per-
^a
New York city, N. Y.
—Continued.
1
3
1
1
3
1
5
161
1
1
2
3
4
9
1
3
5
1
1
12
7
2
2
8
1
19
4
5
1
1
1
4
3
5
4
1
74
3
1
19
19
12
8
193
4
2
1
75
57
4
.5
1
1
3
1
1
18
50
1
Clerk to deputy collectors
do
do
Keeper of custom-house.
Assistant keeper of custom-house.
Messengers
....do
....do
:....:..
....do
....do.....
Engineer
Fireman
...:do:
:.Porters
....do...
Watchmen'
General appraiser
Appraisers
Assistant appraisers
Examiner of damages
.'
Clerk to appraisers
°.'
...do
.do.
....do
.do.
.-..do
.do.
....do
.'do.
....do
.do.
....do
.do.
....do
.do.
....do
.do.
....do
.do.
Messenger and appraiser.
Storekeeper to storekeeperof appraiser's stores.
Clerk of appraiser's stores
r
....do
do .•
do
do
:
do
do
do
do
Warehouse superintendent
Storekeepers, P. B. S
-.
..
Assistant storekeepers
Clerk . . . :
Weighers
^
Weighers' foremen
Measurers
Gaugers
•
•.
Inspectors
•
^...'
Inspectors, Long Island coast
Inspectors and deputy collectors,.Albany
Inspector and deputy collector, Troy
Night inspectors
,
Special aids
:
......do
:
Measurers of vessels
Measurer of marble
Captain, night wtitch
Lieutenants...:
1
Superintendent marine hospital
Special examiner of drugs
- - - -,
Bargemen
^
Special night watch
•
....'.
Naval officer.
$650 00
1,800 00
1,200 00
800 00
2,400 00
700 00
3,250 00
9,600 00
400 00
900 00
547 50
960 00
1,440 00
1,680 00
6,705 00
2,500 00
7,500 00
10,000 00
2, 000 00
, 1,600 00
18,000 00
9,800 00
2,600 00
2.500 00
9; 600 00
1,150 00
19,000 00
3,600 00
4,250 00
600 00
1,.500 00
1,200 00
4,400 00
3, 000 00
4,000 00
2,400 60
2, 000 00
83,250 00
2,400, 00
780 00
28,21.5 OG
13, 300 00
17,820 00
11,880 00
217,125 00
780 00
2,250 00
1,125 00
55,875 00
62,415 00
2,920 00
5,475 00
• 1,400 00
745 00
2,235 00
1,000 00
2,000 00
10,800 00
37,250 00
4,950 00
REPORT ON T H E FINANCES.
269
No. 19.-^-Statement, 8fc.—Continued,
Districts.
Occupation.
U-i
Cu
Compensation
to each person.
o ^
!2i
New York city, N. Y.
—Continued.
Champlain, N. Y
Cape Vincent, N. Y..
Dunkirk, N. Y.
Bridgetown, N. J..
Burlington, N. J. - -.
Perth Amboy, N. J . .
Great Egg Harbor,
N.J.
3
2
8
6
30
3
1
3
2
1
1
3
4
4
. 4
1
3
2
24
1
1
1
1
5
8
1
1
1
4
1
2
1
1
1
1
1
1
1
5
4.
1
1
Little Egg Harbor,
N.J.
Newark, N, J..
Camden, N. J. -.
Philadelphia, Pa.
Deputies
Clerks
....do
....do
...do
....do
...do
...do
Messengers
Porter
Surveyor and inspector—
Deputv surveyors
Clerks
.-do
. . d o
•.......•
Interpreter
Messengers ,
Porters
Debenture clerks
Deputy collector
Aid to revenue
Temporary aid
Collector
,
Deputy collectors
..do
do
....--.
Night watch
•
Boatman
Secret deputy
.. do
do.. occasional..
Collector .
Deputy collectors
Aid to revenue, travelling.
Collector
Deputy collector
,
Collector
. . . . do
Deputy collector
Surveyor
Inspectors
.°
Bargemen
Collector
Inspector
Occasional inspectors
Appraiser's bills
Watchman and boatman .
Collector
Inspectors
1.
do
temporary
Boatmen
Collector
Deputy collector
.
Inspector
Messenger
,
Surveyor
Collector
Deputy Collector
Cashier
Clerks
...do
$6,000 00
3,000 00
11,200 00
7,200 00
30,000 00
2,700 00
600 00
500 00
1,000 OO
500 00
4,900 00
6, 000 OO
5,200 00
4,800 00
4,400 00
1,000 00
2,250 00
960 00
24,000 OO
83 33
75 00
122 00
J,014 00
3,650
' 2,497
• 365
221
462
117
500
275
455
680
00
50
00
71
00
00
00
00
00
33
294
],874
600
150
2,71.5
142
570
365
288
10
- 44
250
l-,704
267
720
556
730
604
350
- 142
6,340
2,500
1,500
2,800
3,600
92
45
00
00
00
00
05
00
00
00
00
00
00
00
00
35
00
00
00
75
00
00
00
00
00
270
REPORT ON T H E FINANCES.
No. 19.—Statement, (fc.-—Continued. ^
Districts.
Occupation.
Compensation
to each per-
o o
;2;
Philadelphia,
Continued.
Pa.-
4
9
1
2
1
1
1
2
1
1
2
6
1
1
1
2
1
1
1
1
1
2
5
6
4
1
1
2
1
2
1
1
1
1
1
2
1
3
1
1
5
1
2
2
1
1
44
1
9
1
3
3
1
1
3
1
1
1
25
Clerks
:
..do
..do
..do
Keeper of custom house . . .
Messenger
Porter '.
Watchmen
Naval officer
Deputy naval officer
Clerks
.-do
\
Messenger
Surveyor
'..
Deputy surveyor
Clerks
Marker..."
.
Messenger
«.
General appraiser, 1 month
Messenger to do
Principal appraiser
Assistant
do
Examiners
Packers
Clerks.
...Messenger
Clerk to appraiser's stores
Foremen to
do
Marker to
do
.....
Watchmen
Storekeeper of port
Superintendent of warehouses . .
Assistant storekeeper
'.... do..."
Marker
. . . . do...."
Weigher.
Assistant weighers
do
Foreman to weighers
Beamsmen to weighers
Beamsman..'
*.
Gaugers
Measurers
do
Inspectors
....do
Revenue agents
do
;
do
do....
do
do
Revenue agents, temporary
Revenue agent, temporary;....
Captain of night inspectors . . . .
Lieutenant of night inspectors :
Night inspectors
'..
4,400 00
9,000 00
267 74
142'24 ,
800 00
6m 00
613 00
1,494 00
4,950 00
2,000 00
' 2,400 00
6,000 00
. 600 00
4,586 75
2,000 00
2,400 00
614 50
500 00
208 33
547 50
2,500 00
4, 000 00
5,475 00
4,380 00'
4,000 00
600 00
1,000 00
1,262 75
562 50
1,494 00
1,500 00
1,200 00
766 33
519 73
435 00
665 00
- 1,485 00
3,600 00
874 19
616 00
3, 697 50
353 50
2,970 00
2,970 00
1,200 00
1,100 00
49,632 00
591 CO
8.212 50
• 730 CO
1,642 50
667 50
246 50
186 00
283
94
808
747
18,675
50
00
37
00
00
REPORT ON T H E
FINANCES.
271
No. 19.—Statement, ^v.—Continued.
Occupation.
Districts.
I Compensation
to each per-'
son.
o o
1
7
1
4
1
6
1
4
1
1
1
1
1
1
1
1
1
1
1
1
1
1
5
5
1
1
1
1
1
6
1
1
4
1
1
1
2
1
2
1
2
1
1
1
1
2
5
Philadelphia, Pa.
Continued. .
Presque Isle, P a .
Pittsburg, Pa
Delaware, Del.
Baltimore, Md.
i
1
1
5
3
1
1
1
1
I 30
Night inspectors
Temporary aids
do
do
,
do
Night watchmen
Messenger to inspectors
Bargemen
Examiner of d r u g s . . .
......
Aid to revenue
Aid to internal revenue
Aid to commercial r e v e n u e . . . . . .
Aid to intercourse
Collector
Deputy collector and inspector..
Surveyor
Deputy collector and clerk
Clerk
do
Watchman
Night watchman
Aid to revenue
J ...'
do
Temporary aids on steamboats..
Collector
Deputy collector, Wilmington...
Deputy collector, Newcastle.
Inspector, Delaware C i t y . . . . . ..
Inspector, Lewis
Aids to revenue
Messenger
1.... i
Messenger at Newcastle
Revenue boats,. Lewis
Collector
Naval officer - - -:
Surveyor
Deputy collectors
General appraiser
Appraisers .•
Deputy naval officer Cashiers
Deputy surveyor
Weigher
Measurer
Superintendent of warehouse
Assistant weighers
do
Assistant weigher and measurer.
Clerk
:...:.
--. do
.-- do
-..do
. . . do
. . . do
. . . do
--- do
Clerk
.-.- do
Inspectors
•
.:
246 00
1,708 00
88 00
356 00.
93 00
4,032 00
613 00
2,400 ,00
1,000 00
610 00
666 64
107 50
48 00
381 24
730 00
3,043 00
1,000 00
1,187 9O
600 00
4.57 50
732 00
1,098.00
1,759 50
276 00
2,977 66
1,095 00
1,095 00
499 92
799 92.
2,911 15
365 00
365 00
1,200 00
6,000 00
5,000 00
4,500 00
5,000 00
2,500 00
2,500 00
2,000 00
3,000 00
1,.500 00
1,500 00
1,500 00
1,500 00
2,000 00
3,687 50
900 00
1,500 00
1,400 00
6,000 00
/3, 300 00
],098 00
. 8,000 00
2,700 00
850 00
652 00
280 00
33,840 00
272
R E P O R T ON T H E
FINANCES.
No. 19.—Statement, h^c.—Continued.
Districts.
Occupation.
Comp ens atioB
to each person.
o «
Baltimore, Md.- -Continued.
Annapolis, M d . . .
New Orleans, La.
1
1
1
1
1
1
1
27
5
1
1
6
6
1
1
2
1
1
1
4
1
2
2
5
2
1
1
1
1
1
1
1
3
1
3
1
1
1
2
1
3
1
2
6
2
1
1
1
1
1
35
9
1
20
1
34
1
1
Examiner of drugs
Storekeeper . . :
....do
. . . . do
....do
:
Gauger
Captain of the watch.
Watchmen..
Messengers
do
•
Marker
Porters
..
Boatmen :
Superintendent of building
No returns
Acting collector
,
Deputy collector
Auditor to November 30, 1863.
Auditor to June 30, 1864 . . . . .
Cashier
Clerks
. . . . do
....do
. . . . do
. . . . do
:.-..
....do
. . . . do
. . . . do
. . . . do
. . . . do
. . . . do
. . . . do
,
Keeper
Messengers
'..
....do
•
. . . . do..
:... do.-.:
Acting appraiser
Assistant appraiser
Examiners
Warehouse, superintendent... .
Storekeepers
Chief of laborers
Laborers
,.-- do
. . . . do
Acting surveyor
Deputy surveyor
Weigher
Deputy Aveigher
Gauger
Inspectors
Aids to revenue
Captain of night inspectors -. Night inspectors
Captain of night-boat
Boatmen
Naval officer
Deputy naval officer ,
_...
1,000 00
1,100 OD
1, 098 001, 000 00
900 00
1,500 00
808 34
20,115 00
3,260 'm
364 00
364 OD
652 00
652 00
700 OO
3,500 00
4,374 93
833 30
1,458 31
1,800 OD
6,600 80
933 31
2.151 22'
1,633 24
5,263 70
2.152 75
306 00
416 65
562 50
594 48
108 00
5.40 OO
420 00
1,769 03
184 17.
1,061 53
98 00
2.499 96
1,999 9S
2,683 18
1.500 00
2,600 00
440 00
1,260 OD
2,948 90
240 00
918 OD
1,333 28
1,500 00
1,000 00
1,243 OD
37,779 00
5,862 OD
96 77
14,034 OD
606 OO
18,070 3D
2,839 76
1,.14.2 1^
REPORT ON THE FINANCES.
273
No. 19.— Statement, SfC.—Continued.
Districts.
3.
2
2
1
1
1
1
1
1
2
1
1
1
1
1
1
1
1
1
.2
1
1
1
1
10
27
New Orleans, La.C ontinued.
Oxford, Md . . . . . . . .
Vienna, M d . . '
Town Creek, Md . . .
Havre de Grace, Md.
Georgetown, D. C .
Alexandria, V a .
Wheeling, V a .
Yeocomico, Va .
Beaufort, N. C .
Beaufort, S.
C
Key West, Fla .
Paducah, K y .
Occupation.
P^ o
1
. 2
3
2
4
11
1
1
1
1
1
5
5
1
1
Louisville, Ky.-..
Cincinnati, Ohio.
Miami, Ohio
Sandusky, Ohio .
Cuyahoga, Ohio.
18 F
1
1
1
1
14
2
1
Chief clerk
Clerks
-.:d0
Messenger
Acting surveyor
Deputy surveyor Clerk
•
Messenger
Collector
:.
Deputy collectors
'
..
Surveyor
...-do
Collector •
Depifty collector
: -..
do--,
Temporary inspector
Aid to revenue weigher and gauger
Collector
,Deputy collector
Inspectors Surveyor and fees
.Boatman .,---:
Clerk
Collector
Aids to revenue, &c
do
-do :
'
1
No returns - Collector
Inspectors
Weigher, gauger, aud boatman
:
Collectors, acting and deputy, each $1,500 .
Clerks
Inspectors, boatmen, and office boy
Collector
,...-Inspector
Inspector at Cape Florida
Clerk
Clerk, temporary
Clerks
Aids on steamers .. - Secret service aid
--Local special agent
-.
No returns
•Surveyor
°
1
Deputy and clerk
Clerk
Warehouse cle.rk
Aids to revenue
•.
•.
Watchmen
Porter
No returns
•
No returns
- - - -.
^
Collector
•
•
-•
Deputy collector
•
Inspector
...do
:
Clerk.:
Aids to revenue
Porter
Compensation,
to each ner-
1,029
1,498
863
417
1,823
666
300
120
400
1,460
150
150
3,383
., 800
1,000
200
730
1, 308
1,149
2,154
1,014
.360
550
4,000
4,096
5, 533
00
75
75
90
25
64
00
00
54
00
00
00
22
00
00
00
00
29
66
00
79
00
00
00
00
60
726
1,045
236
3,000
4,400
5,364
1,277
1,098
500
939
• 21
5,475
3,085
496
504
00
00
00
00
00
00
62
00
00
00
00
00
50
75
00
3,000
1,723
1,500
1,169
23,854
139
375
00
11
00
00
79
50
00
1,618
1,050
850
677
677
305
330
42
do
00
50
50
00
00
274
REPORT ON THE
FINANCES.
No. 19.—Statement, Sfc.—Continued.
Occupation.
Districts.
Detroit, Mich.
Michilimackinac,
Mich.
Evansville, Ind.
Madison, Ind.
- Chicago, 111..
Alton, 111 . . . .
Galena, 111
'Quincy, 111...
Cairo, 111
Peoria, 111
St. Louis, Mo
Hannibal, Mo . . .
Milwaukie, Wis .
1
1
1
1
1
2
1
6
2
1
1
6
1
8
1
1
1
1
3
1
4
1
2
3
1
1
1
20
1
1
1
1
2
13
2
1
1
1
1
Collector
Deputy collector and inspector .
dododo------ --- dodo
dodo
do.
do
- doInspectors
.---do.-....---do
Compensation
to each person.
do
do-.......
Surveyor
Aids to revenue .
1,618
1,480
1,095
791
1,000
1,825
730
3,615
1, 005
400
173
1,440
180
. 960
90
70
60
12
1,200
425
462
800
150
37
286
142
262
3, 000
8,290
42
00
00
00
00
00
00
00.
00
00
33
00
00
00
00
00
00
51
00
00
50
00
00
50
36
50
50
00 •
53
Collector . . - : . - .
Deputy collector
do.\..do
do
do
Clerks^-:-....-.
Inspectors
Night inspectors.
.lanitor
."
AVatchman
.'
Surveyor
..--do
1,385
1,060
983
• 335
1,600
6,964
999
732
640
350
411
93
00
34
16
00
32
00
00
50
00
07
.--.do
•--..
Deputy collectors.
....-do-.--'
do
Inspector.
..--do
Deputy collector-.
do
do
do
do
do
do
do
Aids to revenue
Surveyor.
350 00
Surveyor
-.
Clerk
.-.-do
....do....
inspector
Aids to revenue .
do
do . . . :
Warehouseman .
Janitor
3,000
1,800
1,500
1,000
1,095
3,285
912
600
540
Collector
Deputy collector .
do
do
1,250 00
1,000 00
1,200 00
00
00
00.
00
00
00
50
00
00 •
REPORT ON T H E
FINANCES.
27i
No. 19.—Statement, 8fc.—Continued.
Districts.
03 P-i
Milwaukie, Wis.—
Continued..
Burlington, Iowa . . .\
Keokuk, Iowa
' Dubuque, Iowa...
Minnesota, Minn..
Puget's Sound, W. T.
Cape Perpetua, W. T.
Port Orford, W. T . . .
San Francisco, Cal. -.
Occupation.
PHO
1
1
3
1
2
4
2
1
2
6
4
3
2
1
3
4
1
8
1
1
9
2
2
2
1
1
1
6
22
12
3
9
1
2
1
1
6
1
1
6
1
2
1
Compensation
to each per-
Inspectors..
Watchman .
1,800 00
480 00
Collector ...'
V
Clerk
Aids to revenue
- - - do
do
: -.
Surveyor '.
Collector
Deputy collectors
Inspectors—(some occasional).
Collector
Deputy
.--.'.
Inspectors
Revenue boatmen
,
....
350 00
266 64
238 00
619 00
412 50
1,200.00
1,220 00
378 00
3, 385 00
1,50a 00
6, 997 50
1,800 00
Collector
Collector ;
Deputy collectors Cashier . - - . - . : . .
Clerks
.^.-do
..-do
-.-do
..-do..
-.-do
---do
Messengers
Watchmen
Storekeeper
Clerks
--•-...do
.---do
.Assistant storekeeper'sMessenger
d o
•--.
Laborers
Watchmen
Appraisers
Assistant appraisers . .
Examiner
Clerk
...
Messenger
Laborers
Inspectors
-Night inspectors
do
do
_
Inspectors
Weigher
Assistant weighers . . .
Gauger
-...
Measurer
......
Laborers . . :
'..Boarding officer
Assistant—do
Bargemen
,.
Surveyor.
Deputy surveyors .
Messenger
407 54
6,400 00
9,000 00
3,000 00
5,-000 00
9, 000 00
4,200 00
2,125 00
4, 000 00
11,250 00.
'6, 000 00
3,750 00
2,250 00
2,500 00
6,375 00
8,000 00
1,875 00
13,140 00
,1,250 00
1,125 00
10,125 00
2,250 00
5,000 00
4,000 00
2,000 00
' i,70o;oo
1,'200 00
6, 600 00
34,320 00
15,600 00
3,900 00
9,000 00
2,250.00
3,600 00
2, 250 00•
'.1„800 00 ,
6,750 00
2, 000 00
1,800 00
6,750 00
$4,000 00
6,000 OC
1,250 10
276
REPORT ON T H E
FINANCES.
No. 19.—Statement, .S^x.—Continued.
-u
CO
Occupation.
Districts.
Compensation
to each person.
^
' . P
O 03
San Francisco, Cal
'
Paso del Norte, Texas
Oregon, Oregon
1
Naval officer
2
Clerks
1
do
do -'2
1 ...do
Messenger
1
Collector
1
Denuty collector
1
Mounted inspector
1
Deputy collector
1
Collector
1
1 ^ Deputy collector
1
Special inspector
1
Aid to revenue
No returns from the
following districts:
Barnstable, Mass . - . Boston and Charlestown, Mass
Sackett's Harbor,N. YAnnapolis, Md
Yeocomico, Va
Louisville, Ky
Miami, Ohio
Sandusky, Ohio
Madison, Ind
Quincv, 111 -:
Hannibal, Mo
Burlington, Iowa
Sonoma, Cal
San Joaquin, Cal
Sacramento, Cal
San Diego,• Cal
Monterey, Cal
San Pedro, Cal
:
^.
.
:-
4,500 00
5, 000 00
2,250 00
4,000 00
1,600 00
1 250 (\K:
2,000 00
1,000 00
912 50
300 00^
• 3, 003 50
1,-500 00
274 00
300' 00
\
-
•
S. B. COLl^Y, Register.
TREASURY DPEARTMENT,
Register's Office, Decemher 2, 1864.
No. 20.
General result of all receipts and disposals of merchandise within the United States divring. the fiscal year ending. June 30, 1864.
1863.
July.
Amount.
August.
Duty.
"Value of merchandise in warehouse on the first
of the n i o n t h . . . : . . :
•.- -$24^40-7^-187-73- -$il,-39.0,^i8_65. J26..367,J0i^
Value of merchandise received in warehouse
from foreign ports duriug the nionth
7, 712, 099 81
3, 772, 587 77
5, 306, 715 61
Value of merchandise received in warehouse
transported from other ports duriug the
93, 794 54
mon th
192, 614 00
160, 795 00
Value of dutiable meixhandise entered for con. sumption from foreign "ports during the
month
3, 316, 393 07
10, 765, 317 15
11,569, 862 31
Value of free merchandise entered for consumption from foreign ports dui'ing the
month
2, 858, 277 97
3, 070, 237 29
Value of merchandise entered for consumption from warehouse dui'ing the month
2, 517, 824 99
5,102, 537 52
7, 743,120 11
Value of merchandise entered for transportation to other ports during the month
143^431 58
' 185, 119 80
208, 942 00
Value of merchandise entered for exportation
from warehouse during the month
285, 543 95 •
657,«39 43
304, 783 00
Value of merchandise in warehouse a t the
close of the month
12, 309, 800 44
26, 367, 004 79
23, 577, 670 29'
Value of merchandise in transitu at the close
of the month
333, 090 78
627, 396 00
575, 960' 00
September.
Duty.
October.
Amouut.
Duty.
Amount.
Duty.
!, 309, 800 44
$23, 577, 670 29
$11,112, 433 15
$17, 903, 479 33
, 489: 258 18.
2, 611, 283 85
4, 071, 468 00
2,143, 051 21
5, 379, 257 87
2, 732, 743'~T6~
305, 227 24
156, 535 42
399,279 58
247, 705 96
12, 916, 411 21
4, 490, 323 43
13, 637, 513 05
4, 520, 831 29
O
O
90, 729 32
3, 875, 267 16'
-
3, ,574, 581 91
/
3, 412, 201 00
3, 636, 544 39
8, 591, 635 02
4, 231, 564 03
6, 314, 404 44
3, 029, 959 55
97, 790 68
513,461 73
272,527'22»
279, 568 00
153, 645 30
o
165, 045 39
945, 789 00
418, 670 35
833, 792" 00
448,009 67
Ul
11,112, 433 15
17,903,479 33
8,489,258 18
16, 254, 252 34
7,-838, 093 08
273, 992 61
865,198 73
438, 682 53
983, 582 73
490, 583 98
to
"No. 20.—Gerieral result of all receipts and disposal of meichandise tvithin the United States, 8fc.—Continued.
IN:)
oo.
1863.
November.
'
Value of merchandise in warehouse on the first
$16, 254, 252 34
of the month
:
Value'of m e r c h a n d i s e received in warehouse
from foreign ports during the month
6,666,^221 01
Value of merchandise received iu warehouse
. transported from other ports during the
month
307, 740 00
Value of dutiable merchandise entered for consumption from foreign ports during the
mouth
..
12, 288,126 51
Value of free merchandise entered for consumption from foreign ports during the
month
5,-530, 514 52
Value of merchandise entered for consumption from warehouse during the month
..
5, 259, 662 05
Value of merchandise entered for transportation to other ports during the month
337, 523 83
Value of merchandise entered for exportation
from warehouse during the m o n t h .
834,049 00
Value of merchandise in warehouse at the
close of the month
16, 796, 978 47
Value of merchandise in transitu at the close
of the month
1, 015, 542 00
Deoember.
Duty,
Amount.
1864.
Amount,
January,
Duty.
Amount,
$7, 838, 093 08
$16, 796, 978 47
$8,104, 891 76
$18,021,815 28
3,178, 493 04
6, 960, 693 50
3, 334, 838 70
6, 385, 034 29
February.
Duty. ^
$8, 329,114 20
Amount.
.•
Duty.
$17, 656,124 91
$8, 377,v384 80
5, 768, 821 06
2,830,921 93
3, 003. 281 98 •
• \
214^573 63
435,'313 55
377, 597 79
247, 374 50
239, 557'06
288, 837 00
172, 448 31
?i
H
3, 920, 004 68
12,604,277 73
4,189,175 11
14, 862, 298 37
^4, 671, 730 15
18,020,288 04
5, 943, 422 79
C
• 2, 399, 561 08
4, 759, 320 24
2,334.664 55
6,112, 41^ 16
2, 793, 540 19
6, 257, 739 06
2, 466, 501 40
•
hj
o
2,186, 858 75
w
1, 556, 945 66
2, 710, 586 75
243,194 55
327, 635 60
250, 547 50
245,801 00
161, 975 91
262, 884 56
143,491 61
483, 512 36
1, 084, 214 40
703, 001 80
639, 886 00
439, 052 34
687, 830 00
435, 840 12
.8,104,891 76
18, 021, 815 28
8, 529,114 20
17, 656,124 91
8, 377, 384 80
16, 505, 329 35
8, 090,-836 56
508, 878 31
1, 068, 408 00
554,079 99
• 1,066,234 00
531, 744 06 '.
987, 687 00 .
486,-716 80
O
No. 20.—General result of dll receipts and disposal of rriercliandise within the United States, ^r.-—Continued.
-
'
'
'
•
•
.
'
March.
•
. Amount.
.
. ' .
ApriL
Amount.'
Duty.
Value, of ..merchandise in warehouse o n t h e first
of the month,
$16,.505, 329 35 :" $8, 090, 836 56
Value of merchandise received in warehouse
from foreign ports during the m o n t h : . : . . . - - .
4,449,874,71
8, 299, 771 87v
Yalue of merchandise received in warehouse
• transported from other: ports during the,
290,904 00
month
-1
:..
192, 773 94
Value of dutiable merchandise, entered for con- '
sumption from foreign ports' during the
. month.
.-..-..--.-•
:..'... 20,104,199 IB
6, 065, 654 09
V a l u e of free merchandise entered for consumption from foreign ports during the
month - .
.
•
1,998,724 80
Value of merchandise entered, for c o n s u u i p - .
3,406,090 86
."tion from warehouse during the m o n t h . . . . . .
e; 925, 536 41
Value of merchandise entered for transporta,tion to other ports during the month
.
; .. 375,-413 28 ~ • 196, 428 99
Value of merchandise entered for exportation
492, 559 13
from warehouse during the irionth.'
. . , 1, 082,193 00
Value of ^merchandise in warehouse at the
8,638,406 23
.-'close of the m o n t h . . . . . . , . .
.:.-.
. 16, 712, 862 53
Value of merchandise in transitu at the close
. .547, 649 67
of t h e - m o n t h . . - - - 1
. --.
1, 029,.736 00
-. -
.
s
•
.
Duty.
- . "'
'
, 1864.
.
Amount. -
-
June.
.May.
' .
Amount.
Duty.
: $16, 712, 862 53
$8,638,406 23
* $6, 425, 982 04
-12,598,.735 40
;• 7,,778,794 34
•'3,059,598 43
18, 335, 087 92
..12,130,455 86
D u t y . ,.
$22. 689, 730 ,42 . $13, 413, 0/6 96
20,-714, 921 15
12, 565, 987 02
•
" 256, 065 00
24,202,763 14
'
350,173\.0p
185,838 37-
8, 549, 633 07 - 30, 273, 510'19'
254, 077 8 6 '
736,751 00 •
4, 365, 229 09 '.
494, 703 50
7.199, .770 97
o.
H
O
2,721,v697 93
H
.
3,359,723 79
• 17, 274, 370 95
274, 814 76
• .772/554 12 *
•
4, 451, 690 85.
8, 7-22, 370 67 .
184, 086 29
946, 293 52
• .3,'843, 475 44
484, 383' 90 •
3, 312,116 38 •; " 1,531,538 87
.
292, 497 86
321, 367 02
' -271,293 25
433, 678'76
378, 650 67 •, 1,154, 258 00'
814,-575 01-
1, 982, 662 82'
1,342,193 07
38, 412, 944 61 •
23, 307, 477 68
6,425,982 04-
2, 598, 735 40
1,071,076 00
566, 814 95
.
22,689,324 42
.
'927,443 97
13,413,016 96
552, 229 36 •
1, 035, 925 00.
671, 736 35
Q
Ul
N. S A R G E N T , . Commissioner.
T R E A S U R Y D E P A R T M E N T , Offce o f .Commissioner of Customs. ^December 3,- 1864.
•tND
CO
•
to
oo
O
No. 21.
Blackfeet N a t i o n . . . . Purchase of goods, provisions, and other useful articles, &c., 9th article t r e a t y October
17, 185.5.
Chippewas of L a k e F o r money, goods, support of schools, proSuperior.
visions, t w o carpenters, and tobacco ; comp a r e 4th article t r e a t y October 4, 1842, a n d
8th article treaty"'September 30, 1854.
T w e n t y instalments in coin, goods, impleDo • . .
ments, &c., a n d for e d u c a t i o n ; 4t.h article
t r e a t y September .30, 1854.
Do-.l
T w e n t y instalments for six smiths a n d assistants, and for iron a n d steel; 2d and 5th
articles t r e a t y September 30. 18,54.
Do
T w e n t y instalments for the seventh smith,
&c.
Do.
..
.
Chippewas of the
Mississippi.
Do^
Do
•-
F o r support of a smith, assistant, a n d shop,
and p a y of two farmers during the pleasure
o f t h e P r e s i d e n t ; 12th article t r e a t y .
Monej^ goods, support of schools, provisions,
and tobacco; compare 4th article t r e a t y
October 4, 1842, and 8t.h article t r e a t y September 30, 1854.
T w o farmers, two carpenters, and smiths and
assistants, iron a n d steel; 4th article treaty
October 4, 1842, and September 30, 1854.
w
O
O
Vol. 11, page 6 5 9 . . . T e n instalments of $20,000; one
instalment to b e appropriated.
$20, 000 00
Vol. 7, page 592,
and vol. 10, page
nil.
Twenty-five instalments ; t w o y e t
to be appropriated, r
' 39, 020 12
Vol. 10, page 11
T w e n t y instalments, a t $19,000
e a c h ; ten y e t unappropriated.
190, 000 00
Vol. 10, page 1109, T w e n t y instalments, at $6,300
each ; ten y e t unappropriated.
and vol. 10, page
nil.
T
w
e n t y instalments, estiraated at
Vol. 10, page n i l . .
$1,060 e a c h ; twelve y e t u n a p propriated.
Vol. 10, page 1112.. Estimated a t $2,260 per a n n u m
63, 000 00
o
12, 720 00
Ul
18, 000 00
Twenty-five instalments ; t w o u n expended ; one-thrid payable to
these Indians ($933i) for t w o
years.
T w e n t y instalments iu money of $20, 000 each. Vol. 10, page 1167.- Third article t r e a t y F e b r u a r y 22,
1855; ten unexpended.
2, 800 00
Vol. 7, page 592f
a n d vol. 10, page
nil. -
H
$2, 260 Op
•
Vol. 7, page 592,
and vol. 10;- page
nil.
"^
,
Twenty-five i n s t a l m e n t s ; t w o unexpended.
Amount'held in trust by the
United States on which five
percent, is annually paid;
and amounts which, invested atfiveper cent.,
would produce the permanent annuities.
References to laws ; • N u m b e r of instalments y e t u n a p propriated,
explanations, reStatutes a t Large.
marks, &c.
Amount of annual liabilities
of a permanent character.
Description of annuities, stipulations, &c.
Aggregate of future appropriations that will be required
during a limited number of
years to pay limited annuities till they expir?); am'ts
incidentally necessary to
effect the payment.
Names of tribes. ,
Annual amount necessary to"
meet stipulations, indefinite
•as to time, now allowed, but
liable to be discontinued.
Statement showing the present liabilities of the United States to Indian tribes under stipulations of treaties, <^.
200, 000 00
.
Chippewas,
Pillagers, and" L a k e
Winnebagdshish.
Do.--..---..-.
^Do.............
Money, $10,666 6 7 ; goods, $8,000; and purposes of utility, $4,000; 3d article t r e a t y
F e b r u a r y 22,^ 1855.
F o r purposes of e d u c a t i o n ; • same article and
treaty.
' .
F o r support of smiths' s t o p s ; same article
and treaty.
'
P e r m a n e n t annuity in
. . . . . : T w e n t y instalments, of $3,000
e a c h ; ten unexpended.
Fifteen instalments, estimated at
.do,..,...
.$2,120 each; five unappropriated.
Vol. 1, page 6 1 9 . . . . Act F e b r u a r y 28, 1790, $3,000 per
year. .
'
Education during t h e pleasure-of C o n g r e s s . . Vol. 7, page 3 0 4 . . . . 5th article tre.aty August'11, 1827.
Chippewas,. Meno^nonees, W i n n e bagoes, and, N e w
York Indians. .
Chippewas of Sagit Ten instalments in coin, of $10,000 each, and
'for the support of sniiths' shops ten years,
iiaw. S w a n Creek,
$1,240 per year, same article, &c.
and Black River.
Choctaws
-•
.. P e r m a n e n t annuities
Do...
Do
-. Provisions for smith, & c .
-----
C "eeks.. - -
Do.;......--.
'
Interest on $500, 000 ; articles 10th and 13th
treatj^ J a n u a r y 22, 1855.
P e r m a n e n t annuities
.-•,-•-
Smiths'shops, &c..
: - -.
D o . - - - - . . - - . - . Wheelwright, p e r m a n e n t . :
Allowance, during the pleasure of the PresiDo..
/dent.
Do
Delawares.---.
Do
...l
Seminoles, (Florida
'. Indians.)
Do
Do.-'-^-...,./.,,
Do
lowas
Kansas".
r
Vol. 10, page 1168.- T h i r t y instalments; t w e n t y u n appropriated.
-
-do.
Qne installment y e t to be appropriated, and^two subseq.uentjn. stalments of $18,800.
"Vol. 7, pages -9!
2d article t r e a t y November 16,
1805, $3,000; 13th article'treaty
,213, and 236.
October 18, 1820, $60.0';- 2d article • treaty J a n u a r y 20, 1825,
$6,000.
• •
Vol. 7, page 212.
6th articletreaty O.ctober 18,.1820,
and 9th article treatgf/.January
• 20, 1825, say $920. •'^'' .
'Vol. 11, pages 613 F i v e per cent, for .educational
and 614.
purposes.
•
Vol. 7, pages 36, 4th article t r e a t y August, 1790,
.69, and 287.
$l,,500;.'2d article t r e a t y J u n e
16, 1802, $3.0d0"; 4th article
t r e a t y J a n . 24, 1826, $20,000.
Vol. 7, page 287.-.- 8th article t r e a t y J a n . 24, 1826,
say $1,110. , .
Vol. 7, page 287. -- Sth article treaty J a n . , 1826, $600
.5th
article t r e a t y F e b . 14, 1833,
Vol. 7, pages -287
and Sth article t r e a t y J a n . 24,
a n d 419.
1826.
,
;
Vol. 11, pages. 701 F i v e per cent, for .education
• and 702.
Vol. 7, page 3 9 9 : - . Treaties of 1818, 1829^ and 1832..,
Vol. 7, page 3 2 7 . - . Resolution of Senate J a n . 19,1832.
Vol. 11, page 702... T h r e e p a y m e n t s of $3,00p each...
Vol. 7, page 634-:-.
Interest on $200,000 held i n t r u s t ; 6th article t r e a t y August 7, 1856.
Life annuities, &c., two c h i e f s . - - . - - .
Interest on $46,080, at 5 per centum
-..
T e n instalments for support of schools; 8th
article: t r e a t y August 7, 1856.
T e n instalmnnts for agricultural assistance;
do...r
same article and treaty.
T e n instalments for support of smiths and
.do.
s h o p s ; same article and treaty. .
Interest on $500,000, per 8th article t r e a t y
-do.
. A u g u s t 7, 18.56.
Interest on $57,000; being the balance of Vol. 7, page 568,
: $157,000. . ,
'
a n d vol. 10, page
1071.
• •
Interest on $200,000.'. - - . . . •
. . . . . . ' . . . . - . Vol. 9, page 8 4 2 . . . ' ,
453, 333 40'
30,000 00
10, 600 0.0
I, 000 00
9,600 00
192,000 00
48,840 00
hj
O
O
25, 000 00
500,000 00,
24,-500 00
490,000 00
1, n o OQ
22,200 00
600 PO
.' 12,000 00
•H
Cl
10, 000 ooj
"2,'304" 66"
200, 000 00
Ul
"46,'686'66 •
9,000 00
Three p a y m e n t s of $2,000.,
6, 000 00
T h r e e ' p a y m e n t s of $2,200.
6, 600 00
$25,000 annuities . . . . . . . . . .
$3, 000 00
, 1, 500 00
,25,000 00
500, 000 00
2d article t r e a t y Oct. 19,1838, and
9th article t r e a t y May 17,, 1854.
2,850 00
57,000 00
2d article t r e a t y J a n . 14, 1 8 4 6 . . . . ,
10, 000 00
. 200,000 00
to
.00
No. 21.—Statement showing the p>resent liabilities ofthe United States to Indian tribes, Sfc.—Continued.
Names of tribes.
Description of annuities, ^stipulations, &c.
References to l a w s ;
Statutes a f L a r g e .
GC
' .se >. a . ft
g •-fl'g g- I ^
ft s
Number of instalments yet u n a p propriated,
exceptions,
remarks, &.C.
- fl CC ?• 6 03
q
i^j^ft. ^ <D
e-o.^
^
o
TS r-i -S
<^ ' ; ; .JO
fl -p ;_ 'vlJ "S Q
fl
g p fti > > fl
<
Kickapoos
Do
Menomonees
Do.--'Do
Do.-.-,
Miamies
Do
' Do
Do
E e l River Miamies.
Navajo Indians
Nisqually, P u y a l l u p ,
and other tribes
and
bands
of
Indians.
Vol. 10. p a g e 1079.. 2d article t r e a t y May 18, 1854
Vol. 1,0, page 1079^. 2d article t r e a t y May 18. 1854.
$145,000 heretofore appropriG r a d u a l p a y m e n t on $200,000
a t e d ; due.
Vol. 9; page 953, Third article treaty Mav 12,18.54,
and vol. 10, page $9,000.; $5,400 heretofore approP a y of miller for fifteen years
priated ; due.
1065.
T h r e e instalments of $916 66, unVol. 10, page 1065..
appropriated.
S u p p o r t of smiths' shop twelve years
4th article t r e a t y 1848 ; one unVol. 9, page 9.53
appropriated.
• C:.
T e n instalments of $20,000 each
4th article ti-eaty May 'l2, 1854,
Fifteen equal instalments to p a y $242,686, to
Vol. 10, page 1065..
and Senate's amendment thereto.
commence in 1867.
5th article t r e a t y Oct. 6, 1818 ; 5th
P e r m a n e n t provision for smith's shop, ifec,
./
article treaty Oct. 23, 1834; and
and miller.
Vol. 7, pages 191
4th article t r e a t y J u n e 5, 18D4,
and 464, and vol.
say $940 for shop aud $600 for
miller.
$150,000 of said sura p a y a b l e inT w e n t y instalments upon $200,000.
10, p a g e 1095.
t w e n t y instalments of $7,.500
each;" fffteen unappropriated.
I n t e r e s t on $50,000, at 5 per c e n t u m .
Vol. 10, page 1094.. 3d article treaty J u n e 5, 1854;
Senate's amendment.
Interest on $221,257 86, in t r u s t .
4th article treaty of 1854
P e r m a n e n t annuities
Vol. 10, page 1094.. 4th article t r e a t y 1795; 3d article
treat3' 1805; and 3d article treaty
Vol, 10, dage 1094.
Sept. 1809, aggregate.
Vol. 7, pages 51, 91,
Presents to Indians
-.'
10th
article treaty Sept. 9. 1849. .
and 14.
F o r p a y m e n t of $32,500 in graduated p a y - Vol. 9, page 975 - - 4th article treaty Dec. 26, 1854,
.still
unappropriated.
ments. .
Vol.10, page 1133.
Interest on $100,000
<
$5, 000 00
hj
O
$100,000 00
$55,000 00
c
3.600 00
2, 749 98
20, 000 00
242,086 00
1,540 00
30, 800 00
o.
Ul
10, 050 00
2, 500 00
50, 000 00
11, 062 89
>, 100 00
221, 257 86
22, 000 00
P a y of instructor, smith, physician, carpenter,
. &c., t w e n t y years.
Vol. 10, page 1134.
F o r t y instalments, graduated, ($840,000,) extending for forty years.
Vol.10, page 1044.
Ottoes a n d Missouriasj F o r t y instalments, graduated, ($385,000,) extending through forty years.
Vol.10, page 1039.
S u p p o r t of smiths' shops, miller, and farmer,
ten years'.
Vol. 10, page 1040.
Interest on $69,120, at-5 per cent
Vol. 12, page 51.
Do
Omahas . -'.
Do
Osages
O t t a w a s of K a n s a s .
O t t a w a s and Chippew a s of Michigan.
Do
Do
Do
-
Do
Do
Do
Do.
-Interest on $240,0.0.0, .at 5 pe.r_ c e n t . . . . . . . . . . . .
Vol. 7, page„497...
Education, $5,000; missions, $3,000; medicines, $300, during the pleasure of Congress.
Three, blacksmiths, (fee; one gunsmith,'cfec. ;
t w o farmers and assistants, during the
pleasure of the President.
Vol.7, p a g e ' 4 9 2 - . .
V o l . 7 , page 4 9 3 . - -
T e n equal instalments for education, $8,000 V o l . l l , page 6 2 3 . .
each.
do..
S u p p o r t of four smiths' shops for ten years - . .
$"206,000 to b e paid in ten years
Interest on $216,000 one year, being the.principal sum remaining of the $306,000.
Do..
Do.-
Vol.7,pages54,106,
176, 220.
I n p a r t p a y m e n t of $306,000 .
'Do
Pawnees •
P e r m a n e n t annuities, their proportion of .
...^..
T e n instalments of $3,500 each, to be paid to
the G r a n d River Ottawas.
Agricultural implements during the pleasure
of the President.
F i v e instalments in goods a n d such articles as
m a y be necessary for them.
F o r the support of two m a n u a l labor schools.
Vol. 11, page 624.
-do
do
Vol.7, page 488-Vol. 11, page 729.
10th article t r e a t y Dec. 26,1854,es. timated at $6,700 per year, ten instalments yet to be appropriated."
T e n instalments paid, (see 4th article treaty March 16, 1854,) to
be appropriated.
4th article treaty March 15, 1854,
ten instalments paid, to be ap" propriated hereafter.
7th article treaty March 15, 3854,
estimated at $3,940 per year, ten
appropriated.
F o r educational purposes, (Senate's resolution J a n . 19, 1838.)
4t.h article treaty. August 13,1795;
4th and 5fch. articles treaty September 17, 1818; 4th art. t r e a t y
' August 29, 1821; and 2d article
t r e a t y November 17, 1807.
Resolution of Senate May 19,1836,
~ per year.
.
See 4th article treaty Mar. 28,1836.
See 7t.h article treaty Mar. 28,1826,
annually allowed since the ex. piration of the nuinber of years
n a m e d in treaty. Aggregate,
$6,440.
2d article treaty J u l y 31,1855; oue
instalment yet unappropriated.
2d article-treaty J u l y 31,1855; one
instalment y e t unappropriated
of $4,250 each.
Same article and treaty, $10,000'
for ten years; one appropriation
yet to be made.
T r e a t y J u l y 31, 1855
Interest on unpaid consideration to
b e paid as annuity, per 2d article treaty J u l y 31, 1855.
T o be paid as per capita; one instalment yet to be appropriated.
See 4th article t r e a t y Oct. 9, 1853.
See 2d article treaty September 24,
1857; first p a y m e n t of annuities
of a p e r m a n e n t character, (beiug
the second'series.)
3d article treaty; annually, during
the pleasure of the President.
67, 000 00
510, oop 00
234, 000 00
3, 940 00
3, 456 00
69,120 00
!
2,600 00 '
52,000 00
•
W
hj
O
H
8,'300 00
6, 440 .00
8, 000 00
4, 250 00
o
10, 000 00
ft.
Ul
206, 000 00
10, 800-00
1, 000 00
30, 000 00
10, 000 00
to
oo
References to l a w s ;
Statutes at Large.
Number of instalments y e t unappiopriated, explanations, remarks, &c.
ii
fl .+^
cfl fl
(y
CJ
fl
fl ft
4^
to
oo
Amount held in trust by the
United States on which five
per cent, is annually paid;
and amounts which, invested atfiveper cent.,
would produce the permanent annuities.
Description of annuitieij, stipulations, <fec.
Aggregate of future appropriations that will be required,
during a limited number of
years to pay limited annuities till they expire; am'ts
incidentally necessary to effect the payment. •
l^ames of tribes.
Annual araount necessary to
meet stipulations, indefinite
as to time, now allowed, but
liable to be discontinued.
No. .21.—Statement showing the present liabilities ofthe IJnited States to Indian tribes, ^c.—Continued.
hj
Vol. 11, page 7 2 9 . . . See 3d article t r e a t y Sept. 24,
1857; annual appropriations required.
do
F o r purchase of iron and steel a n d other ne4th article t r e a t y ; a n n u a l approDo
cessaries for same during the pleasure of t h e ,
priation..
President.
Do
F o r p a y of t w o blacksmiths, one of whom to
4t.h article t r e a t y ; ^.ppropriation
do.
• .
be a gunsmith and tinsmith.
required.
Do
4th article t r e a t y ; a n n u a l appro" . do .
F o r compensation of t w o strikers and apprenpriation required.
tices.
Do
".. - . T e n instalments for farming utensils and
4th article t r e a t y ; three approdopriatiors remaining unpaid at
stock.
the pleasure o f t h e President.
Do...-'
do
4th a r t i c l e t r e a t y ; annual appropriation required.
Do
4th article t r e a t y ; three appro. . . .do
priations remaining a t t h e discretion of the President.
Do
-- .do
T h r e e approprifitions yetrequir(5d
T e n instalments for p a y of a n engineer
a t t h e discretion of the President.
D o . -- .
4th article t r e a t y ; a n n u a l approF o r compensation to apprentices to assist in
do
priation required.
working the mill.
Pottawatomies
P e r m a n e n t annuity in money
:
Vol. 7, pages.51, 114, 4th art. treaty 1795, $1,000; 3d art.
t r e a t y 1809, $.500; 3d art. t r e a t y
185, 317, 320; a n d '
1818, $2,500; 2d art. t r e a t y 1628,
vol. 9, page 855.
$2,000; 2d art. t r e a t y J u l y , 1829,
$1,600; lOth article t r e a t y J u n e ,
1846, $300.
Do
Life annuities to surviving chiefs
Vol. 7, pages 379 3d art. treaty Oct. 1 6 , 1832. $200;
3d art.-treaty Sept. 26,1833, $700.
• and 433.
Do.
"Education during the pleasure of Congress
Vol. 7, pages 296, 3d art. treaty Oct. 16,1826; 2d art.
treaty Sept. 20,' 1826; and 4th
318, 401.
art. treaty Oct. 27,1832, $5,000.
FRASER
Pawnees
P a y of two teachers
Digitized for
$1, 200 00
o
500 00
O
I^
1,200 00
H
W
480 00
$3, 600 00
600 00
O
2,160 00
Ul
3, 600 00
500 00
$22, 300 00
900 00
. 5,000 00
-
$446, 000 00
Do
,
Do.
Pottawatomies
Huron.
Quapaws
of
Rogue river .
Chasta, Scoton, and
U m p q u a Indians.
Do.-
Vol. 7, pages 318,
296, 321.
I P e r m a n e n t provision for three smiths.
Vol. 10, page 5 4 4 . . .
Vol. 7, page 85
3d article t r e a t y November, 1804..
1,000 00
20, 000 00
Interest on $200,000, at 5 per cent
Interest on $800,000, at 5 per cent
P e r m a n e n t annuities
Vol. 7, page 541
2d article treaty October, 1837
Vol.7, page 5 9 6 . . . . 2d a r t i c l e t r e a t y October 11, 1842.
Vol. 7, pages 161 4th article treaty September 29,
and 179.
1817, $500; 4t.h article t r e a t y
September 17, 1817, $500.
Vol.7, p a g e 3 4 9 . - - 4th article t r e a t y F e b r u a r y 28,
1831—say $1, 660.
Vol. 4, page 442
Act F e b r u a r y 19. 1831..$6,000 00
Vol. 9, page 35
Act J u n e 27, 1846
3,750 00
do. . - ;
Act J u n e 27, 1846
2,152 50
10, 000 00
4o; 000 00
1,000 00
200, 000 00
800, 000 00
20, 000 00
Vol.7,pages75,296,
320.
Interest on $643,000, at 5 per cent
Vol.9, page 8 5 4 . - . .
P e r m a n e n t annuities
Vol. 7, page 106. - . .
Provision for education, $1,000 per year,' and
for smith and farmer and smith shop during
t h e p l e a s u r e of the President.
Sixteen instalments of $2,500 each
Vol. 7, page 425
$2,000 annually for fifteen years
Vol. 10, page 1122..
Interest on $157,400
•..
Provision for smiths and smiths' shops -and
miller during the pleasure of the President.
•
Senecas of New^ Yoi'k P e r m a n e n t annuity
Do
Interest on $75,000
Do
Interest on $43,050, transferred from the Ontario B a n k to the treasury of the United
States.
Senecas & Shawnees, P e r m a n e n t annuity
Shawnees
Do
•Six Nations of N e w
York. ^
Sioux of the Mississippi.
Provisions for support of smiths a n d smiths'
shops during the pleasure of the President.
P e r m a n e n t annuities for education . :
-• -
Interest on $40,000.
P e r m a n e n t a n n u i t y in clothing, &c
I n t e r e s t on $300,000
.,
Vol. 10, page 1019..
,Vol. 1*0, page 1,123..
Do
Do
56, 400 00
P e r m a n e n t annuity
P e r m a n e n t provision for furnishing salt.
- - . S u p p o r t of schools and farmer fifteen years
Sacs and F o x e s of
Missouri.
Sacs and F o x e s of
Mississippi.
Do
-Do
Senecas
2, 820 00
2d art. treaty Sept. 20,1828; 3d art.
treaty Oct. 16, 1826; 2d article
treaty J u l y 29.1829; three shops,
• at $940 each per year, $2,8'20.
3d art. treaty 1803; 3d art. treaty
Oct., 1826, and 2d article treaty
J u l y 29, 1829; estimated $500.
7th article treaty J u n e , 1846 ; ann u a l interest, $32,150.
2d article t r e a t y isfovember 17,
1807, $400.
3d art. treaty May 13,1838; $1,000
per yearfor education, and $1,660
for smith, farmer, &c..; $2,660.
3d article t r e a t y September 10,
1853, five instalments unappro-"
priated.
3d article treaty November 18,1854,
five instalments y e t to b e appropriated.
Sarae treaty, 5th article, estimated
for 'schools, $1,200; farmers,
1,000;' five appropriations due. '
2d article t r e a t y October 21, 1837'.
'
--
10, 000 00
32,150 00
643, 000 00
400 00
8,000 00
2, 660 00
12, 500 00
10, 000 00
. hj
O
11, 000" 00
157,400 00
>^
Ul
20, 000 00
1,060 00
100, 000 00
Vol. 7, pages 51 and
161, and vol. 10,
page 1065.
4th article t r e a t y A u g u s t 3, 1795;
4{h articlej.reaty September29,
1817; and 3d article treaty May
10, 1854. "
Vol. 10, page 1065.. 3d a r t i c l e t r e a t y May 10,18.54
Vol. 7, page 46
:i6th article treaty November 11,
1794, $4,500.
Vol.7, page 5 3 9 . - . . 2d article t r e a t y September 29,
1837.
W
1, 660 00
238, 050 00
Vol.7, page 1 7 9 . - - . 4th article t r e a t y September 17,
1818.
Vol.7, page 352
4th article treaty J u l y 20, 1831- - -
HO
2, 000 00
4,500 00
15, 000 00
40, 000 00
90, 000 00
GO
to
oo
Sioux of the Mississippi.
References to l a w s ;
Statutes at L a r g e .
Fifty instalments of interest on $112,000, being
ten cents f)er acre per reservation.
Do
Fifty instalments of interest "on $1,360,000, at
5 per centum.
Do
Fifty instalments of interest on $1,100,000
Do
Fifty instalments of interest on $59,000, being
ten cents p e r acre for reservation.
T r e a t y of F o r t L a r a mie.
J
Umpquas, Cow C r ' k
band.
U m p q u a s , Calapooias, (fee, Oregon.
F i v e instalments a t the discretion of the President.
T w e n t y instalments of $550 each.
T w e n t y instalments; p a y m e n t graduated
Do
S u p p o r t of teachers, &c., t w e n t y years
Do
S u p p o r t of physician fifteen years
:..
N u m b e r of instalments y e t u n a p propriated, explanations, remarks, <fec.
Vol.10, page 9 5 1 . . . Senate a m e n d m e n t to 3d article ;
, thirty-six instalments to be provided for, of $5,600 each.
Vol. 10, p a g e ' 9 5 0 . - - 4th article t r e a t y J u l y 23, 1851,
$68,000 p e r a n n u m ; thirty-six
instalments to be provided for.
Vol. 10, page 9.55... 4th article t r e a t y August 5, 1851,
$58,000 p e r a n n u m ; thirty-six
instalments y e t to be appropriated. .
T r e a t y A u g u s t 5, 1851; thirty-six
d o . ,instalments of $3,450 to be provided for.
X
Senate's amendme't F i v e instalments of .$70,000 each,
for provisions and raerchandise,
to treaty Sept. 17,
for p a y m e n t of annuities, a n d
. 1851; vol." 11, page
transportation of the same, &c.;
749.
one instalment y e t to be appropriated.
Vol. 10, p a g e i p 2 8 . . 3d article t r e a t y September 19.
. 1853; nine instalments y e t due.
Vol. 10, page 1126.. 3d article t r e a t y November 29,
1854 ; ten in-stalmen'ts to be a p propriated u n d e r the direction
of the P r e s i d e n t ; graduated
p a y m e n t s ; third series.
Vol. 10, page 1127.: 6t.h article t r e a t y ; estimated a t
$1,450 p e r y e a r ; ten iia stalments
y e t to be appropriated.
6th article t r e a t y ; . estiraated at
do
$2,000 p e r y e a r ; five instalments y e t to be appropriated.
fl -^
fl fl
H CJ
-I
fl ft-
hj
O
H
O
<
$201, 600 00
2, 448, 000 00
Amount.held in trust by the
United States on which five
per cent, is annually paid;.
and amounts which, iuvest'd
atfiveper cent., would produce the permanent annul-,
ties.
Description of annuities, stipulations, &c.
Aggregate of future'appropri•ations that will be required
duriug a limited number of
years to pay limited annuities till .they expire ; am'ts
incidentally necessary to effect the payraent.
Names of tribes.
Annual araount necessary to
m.eet stipulations, indefinite
as to time, now allowed, but
liable to be discontinued.
No. 21.—Statement shoiving the present liabilities of the United States to Indian tribes, <^c.-—Continued.
'
H
2, 088, 000 00
•
124, 200 00
-
" .
70, 000 00
^
o
CQ
4, 950 00
13, 500 00
14, 500 00
10, 000 00
AVilliamette
bands.
Valley
Winnebagoes
T w e n t y Instalments ; graduated p a y m e u t s . .
Interest on $1,000,000
Tliirty instalments cf interest on $85,000.
Do.T e n instalments for m a n u a l labor school
Poncas
T e n instalments, during the pleasure of the
President, for aid in agricultural and meDo,.-.
chanical pursuits.
D ' W a m i s h and other F o r $150,000 in graduated payments, -under
alli'd tribes i n W a s h - • the direction of the PresidQnt,-in t w e n t y
instalments.
iiigton Territory.
Do
: . T w e n t y instalments for an agricultural school
and teacher.
Do
T w e n t y instalments for smith and carpenter
shop and tools.
Do
T w e n t y instalments; blacksmith, carpenter,
farmer, and phyjjician.
Makah tribe
F o r beneficial objects, $30,000, u n d e r t h e direction of the President.
Do
T w e n t y instalments for an agricultural and
industrial school and teachers.
Do
T w e n t y inBtalments for smith, carpentt r s h o p ,
and tools.
Do
T w e n t y ' i n s t a l m e n t s for blacksmith, carpenter, farmer, and physician.
Walla-^^alla, Cayuse, and UmatiUa
tribes.
Do
F o r beneficial objects $100,000, to be expended
u n d e r the direction of the President.
F o r two millers, one farmer, one superintendent of farming operations, two school teachers, one blacksmith, one wagon and plough
maker, and one carpenter and joiner.
T w e n t y instalments for mill fixtures, tools,
medicines, books, stationery, furniture, &c.
Vol. 10, page 1144.
2d article t r e a t y J a n u a r y 22,1855;
ten instalments y e t t o . b e appropriated under the direction of
the President.
Vol. 7, page 546.4th article treaty November, 1837.
Vol. 9, page 879...
4tb article t r e a t y October 13,1836;
.$4,250 per year.; twelve instalments to be provided for.
Vol. 12, page 9 9 8 . . . 4th article treaty M a i c h 12,1858 ;
fiveinstalraents,
of $5,000 each,
to be provided.
. . . - - . d o . . . . . . , . - . : . 5th article t r e a t y March 12,1853 :
five instalments, of $7,500 each,
to be proAided.
Vol. 12,, page 928.
6th article t r e a t y J a n . 22, 1855;
fifteen instalments y e t to bo
provided for.
Vol. 12,, page 929.
14th article t r e a t y J a n . 22, 1855;
fifteen instalments y e t to be
provided for, estimated at $3,000
• a year.
do
14th article t r e a t y J a n . 22,1855 ;
fifteen iustalmeuts unappropriated, estimated at $500 per year.
do
14th article treaty J a n . 22, 1855;
fifteen instalments unapprap.riated, estimated at $4,600 each
year.
Vol. 12, page"940.
5th article t r e a t y J a n . 31, 1855;
fifteen instalments unappropriated, in graduated payments.
Vol. 12, page 941.
n t h article treaty J a n . 31,1855 ;
fifteen instalments unexpended,
estimated at $2,500 per year.
do
n t h article treatj'^ J a n . 31,1855 ;
fifteen instalments unappropriated, estimated at $500 each
vear.
do
..,
n t h article t r e a t y J a n . 31,1855 ;
fifteen instalments unappropriated ; estimated a m o u n t necessary each year, $4,600.
-Vol. 12, page 946.
2d article treaty J u n e 9, 1855 ; fifteen instalments, in graduated
payments, unappropriated.
Vol. 12, page 947., 4th article treaty J u n e 9, 1855, fifteen instalinents to be provided
for, estimated at $11,200 each
year.
4tli article t r e a t y J u n e 9, 1855;
fifteen instalments of $3,000
each, unappropriated.
60, 000 00
50,000 00 I 1,000,000 00
51,000 00
25, OCO 00
37, 500 00
91,000 00
45, 000 00
hj
O
7, 500 00
O
69, 000 00
18, 000 00
37, .500.00
7,-500 00
w
i25
Q
Ul
69, 000 00
60, 000 00
168,100 00
45, 000 00
OO
N u m b e r of instalments y e t unappropriated, explanations, rem a r k s , &c.
Amount held in trust by the
United States on which five
per cent, is annually paid;
and amounts which, invested atfiveper cent.,
would produce the permanent annuities. ,
References to l a w s ;
Statutes^at L a r g e .
Amount of annual liabilities
of a permanent character.
Description of annuities, stipulations, &c.
Aggreg'te of future appropriation s that will be required
during a limited number of
years to pay limi,ted annuities till they expire; am'ts
incidentally necessary to effect the payment.
Names of tribes.
Annual amount necessary to
meet stipulations, indefinite
as to time, now allowed, but
liable to be discontmued.
No. 21.—Statement showing'the present liabilities of the United States to Indian tribes, 8fc.—Continued.
to
oo
00
hj
o
Walla-Walla, Cayuse T w e n t y instalments of $500, for each of t h e
head chiefs of these bands.
and Umatilla tribes.
T w e n t y instalments for salary^of son of PioDo
pio-mox-mox.
F o r beneficial objects $200,000, under direction of t h e President, in" twenty-one instalments, in graduated p a y m e n t s .
Support of t w o schools, one of which to be
an agricultural a n d industrial school, keeping them in repair, and prer^'idiug furniture,
books, and stationery.
F o r one superintendent of teaching a n d t w o
teachers t w e n t y years.
Do
Do
Do.
Do
Do
Do
:
.
.
•
-
.
•
Do
•
Vol. 12, pag<f947... 5th article t r e a t y J u n e 9, 1855;
fifteen instalments y e t due.
do
5th article t r e a t y J u n e 9, 1855;
fifteen instalments of $100 each_^
y e t due.
""
Vol. 12, page 9 5 3 . . . 4th article t r e a t y - J u n e 9, 1855;
fifteen instalments to be provided.
do
do
F o r one superintendent of farming a n d t w o
farmers, t w o millers, t w o blacksmiths, one
tinner, one gunsmith, one carpenter, and
one w a g o n a n d plough maker, for t w e n t y
3'ears.
T w e n t y instalments for keeping in repair grist
and s a w mill, a n d furnishing t h e necessary
tools therefor..
^
do
T w e n t y instalments for keeping in repair hospital and furnishing medicines, <fec. . •
. . .do
do
T w e n t y instalinents for p a y of physician . . -
do
T w e n t y instalments for keeping in repair
buildings for employes..
do
•
5th article t r e a t y J u n e 9, 1855;
t w e n t y instalments, fifteen of
which are y e t to be providedfor,
. a t an estimate of $500 p e r year.
5ht article ter.aty J u n e 9, 1855;
fifteen instalments y e t to be appropriated, estirnated a t $3,200.
5th article t r e a t y J u n e 9, 1855;
fifteen instalments yet to be provided for, estimated a t $9,400.
5th article t r e a t y J u n e 9, 1855;
fifteen instalments y e t to b e appropriated, estimated at $500
each.
5th article t r e a t y J u n e 9, 1855;
fifteen instalments j^et u n a p p r o priated, estimated at $300.
5th article t r e a t y J u n e 9, 1855;
fifteen instalments y e t to be appropriated, estimated at $1,400.
5th article t r e a t y J u n e .9, 1855;
fifteen instalments y e t due of
$300 each.
pi
$22, 500 00
•
H
O
1, 500 00
90, 000 00
H •
7, 500 00
•
48, 000 do
141, 000 00
7, 500 00
4, 500 00
21, 000 00
4, 500 00
o
Do
Nez Percys .
H*
CD
Do.
Do.
Do.
Do.
Vol. 12,pagQ958.
F o r beneficial objects $200,000, under the direction of the President, in graduated payments,
extendiug for twenty-one years.
F o r support of two schools, one of -vv'hich to
be an agricultural and industrial school,
keeping them in repair, and providing furniture, books, and -stationery.
T w e n t y instalments for one superintendent of
teaching and two teachers.
Vol. 12, p a g e 959.
'.do..
T w e n t y instalments for one superintendent of
farming and two farmers, two millera, two
blacksmiths, one tinner, one gunsmith, one
carpenter, and one wagon and plough maker.
T w e n t y instalments for keeping in repair grist
and saw mill, and providing the necessary
tools therefor.
T w e n t y instalments for keeping in repair hosp i t a l a n d furnishing necessaiy medicines, <fec.
.....do
do
T w e n t y instalments for pay of physician
.
do
Do.
T w e n t y instalments for keeping in repair buildings fpr einploy6s.
do
Do.
T w e n t y instalments for salary of head chief..
do.
Do..
Do..
Do..
Do..
Do..
,
do
Do.
Flathend nnd other T w e n t y instalments for beneficial objects,
under the direction ofthe President, $120,000.
confederated tribes.
^.
Vol. 12, page 976.
F o r the support of nn agricultural and indus- Vol. 12, page 977.
trial school, providing necessary furniture,
books, stationery, «fec.
do .
F o r employment of suitable instructors therefor,
F o r keeping in repair blacksmith shop, one
carpenter's shop, one w a g o n and ploughmaker's shop, and furnishing tools therefor.
F o r two farmers, two millers, one blacksmith,
one gunsmith, one tinner, one carpenter and
joiner, and one wagon and plough maker.
F o r keeping in repair flouring and saAv mill,
and supplying the necessary fixtures.
Sth article treaty J u n e 9, 1855;
fifteen instalments yet to be provided of $500 each.
4th article t r e a t y J u n e 11, 1855;
fifteen instalmentf y e t to be provided.
5th article t r e a t y J u n e 11. 1855;
fifteen instalments of $500 each
y e t to be appropriated.
do
— IFor salary of head chief for t w e n t y years.
do .
do .
do .
Sth article t r e a t y J u n e 11, 1855;
fifteen instalments of $3,200 each
yet unappropriated.
Sth article t r e a t y J u n e 11, 1855;
fiftee'ninstalmentsof
$9,400 each
to be appropriated.
Sth article t r e a t y J u n e 11, 1855;
fifteen instalments of $500 each
unappropriated, per estimate.
5th article treaty J u n e 11, 1855;
fifteen instalments of $300 (estimated) unappropriated;
Sth article treaty J u n o 11, 1855;
fifteen instalments, estimated at
$1,^400 each, yet due.
5th article t r e a t y J u n e 11, 1855;
fifteen instalments, estimated at
$300 each, y e t due.
5th article treaty J u n e 11, 1855;
fifteen instalments y e t to be appropriated of $500.
4th article t r e a t y J u l y 16, 1855;
fourteen instalments yet to be
appropriated in graduated payments.
Sth article t r e a t y J u l y 16, 1855;
fifteen instalments, estimated a t
$.300, yet unappropriated.
Sth article treaty J u l y 16, 1855;
fifteen instalments yet to be appropriated, at $1,400.
5th article t r e a t y J u l y 16, 1855;
fifteen instalments yet to be appropriated, $500.
Sth article treaty J u l y 16, 1855;
fifteen instalments of $7,400
each yet to be appropriated.
Sth article t r e a t y J u l y 16, 1855;
fifteen instalments yet to be
made, estimated at $500 each
year, .
•
7, 500 00
90, OGO 00
7, SOO 00
48, 000 00
141,-000 00
7, 500 00
4,500 00
21,000 00
4, 500 00
W
hJ
O
Hi
O
H
7, 500 00
»^
55, 000 00
HH
•a
w
4, 500 00
m
21, 000 00
7, 500 00
111, 000 00
7, ,500 00
to
OO
to
No. 21.—Statement showing the present liabilities of the United States to Indian tribes, 8fc.—Continued.
CO
F l a t h e a d and other "For keeping in repair hospital and furnishing
the necessary medicines, <fcc.
confederated tribes
—Continued.
Do.
F o r p a y of physician t w e n t y years
Do.
F o r keeping in repair the buildings of em. ploy63, &c., for twenty years.
Do
F o r $500 per annum.for twenty years for each
of the head chiefs.
Confederated tribes
and bands of Indians in Middle
Oregon.
Do
F o r beneficial objects, under, the direction of
the President, $100, 000 in graduated payments.
'
F o r farmer, blacksmith, and wagon and
plough m a k e r for the term of fifteen years.
Do
F o r physician, sawyer, miller, superintendent
of farming, and school teachers, for fifteen
years.
Do
Salary of the head chief of the confederated
baud twenty years.'
References to l a w s ;
Statutes a t L a r g e .
Number of instalments yet unappropriated, explanations, remarks, &c.
Vol. 12, page 9 7 7 . . . Sth article treaty J u l y 16, 1855;
fifteen instalin'ents yet to be appropriated, estimated at $300
per year.
Sth article treaty J u l y 16, 1855;
..do
fifteen instalments, estimated at
$1,400. yet due.
Sth article treaty J u l y 16, 1855;
-do
fifteen in.stalments, estimated at
1 $300 each, ye to be made.
$4, 500 00
' s t h article treaty J u l y 16,. 1855;
fifteen instalments unappropriated, estimated at $1,500 each
year.
Vol.12, page 9 6 4 . . . 2d article treaty J u n e 25, 1855;
fifteen instalments to be appropriated.
22, 500 00
Vol.12, page 9 6 5 . . . 4th article t r e a t y J u n e 25, 1855,;
ten instalments yet unappropriated, estimated at $3,500 each
year.
4th article t r e a t y J u n e 25, 18-55;
„..do
ten instalments, e.'^timated at
$5,600 each year, y e t to be provided for.
35,' 000 00.
. . . do
do
-.
4th article treaty J u n e 25, 1855,
fifteen instalinent.s y e t to be appropriated, estimated at $500
each year.
li
—
r-<
c3
fl
ci
.fl •
O .
+3
gs
:i
•g ft .
U
<
A m o u n t held in trust by the
United States on which five
. per cent, is annually paid;
anc} amounts which, invested atfiveper cent.,
would produce the permanent annuities.
Description of annuities, stipulations, <fec.
Aggreg'te of future appropriations that will be required
during a limited number of
years to pay limited annui,ties till they expire; am'ts
incidentally necessary to effect the payment.
Names of tribes.
Annual amoiint necessary to
meet stipulations, indefinite
as to time, now allowed, but
liable to be. discontinued.
O
Pi
hJ
O
H
O
21, 000 00
4, 500 00
w
>^
60, 000 00
56, 000 00'
7, SOO 00
a
w
Molel I n d i a n s .
Do.
F o r keeping in repair saw ^ n d flouring mills
and furnishing suitable persons to attend
the same for a period of ten years.
F o r p a y of teacher to m a n u a l labor school
and for subsistence of pupils and necessary
supplies.
F o r carpenter and joiner, to aid in erecting
buildings, making furniture, «fec.
Qui-nai-eltand Quilleh-ute Indians.
F o r $25,000, to b e expended for beneficial objects, under direction of the President.
Do..
F o r support of an agricultural and industrial
school, and for t h e employment of suitable
instruction for the term of t w e n t y j'^ears.
Do..
F o r t w e n t y instalments for the s u p p o r t o f a
smith and carpenter shop and tools.
Do..
F o r the employment of blacksmith, carpenter,
farmer, and physician, for t w e n t y years.
S'Klallams
T w e n t y instalments- in graduated payments,^
under the direction of the President, for
$60,000.
^ .
T w e n t y instalments for support of an agricultural aud industrial school a n d Jfor teachers.
T w e n t y years' employraent of blacksmith,
carpenter, farmer, aud physician.
.
Do ,
Do..
Arapr^hpjBB and Chey e n n e ' Indians of
the U p p e r A r k a n sas river.
^'^ ^ o l . . .
Do.
Ottawa Indians of
F o r $450,000, in fifteen equal annufil instalments, under the direction of the Secretary
of the Interior, of ^30,000 each.
F o r fis!:e .instalments providing for sawing
timber and grinding grain, mechanics' shops
and tools, aud bjiilding purposes, for interpreter, engine^e'r,'miller, farmer, <fec.
F o r transportation and necessary expenses of
the delivery of annuity goods and provisions.
F o u r equal instalmenti in money
Blanchard's F o r k
and Roche
de
Bceuf.
Vol. 12, page 9 8 1 . . . ! 2d art. t r e a t y December 21,1855;
five- instalments unappropriated, estimated at $1,500 each.
.do
2d art. treaty December 21, 1855;
amount necessary during the
pleasure of the President.
Vol. 12, p a g e 9 8 2 . . . 2d art. treaty December 21, 1855;
five instalments yet to be provided for, estimated at $2,000
each year.
Vol. 12, p a g e 9 7 2 . : - 4th article t r e a t y J u l y 1, 1855:
fifteen instalments in graduated
payments y e t to be provided
for. ^
Vol. 12, page 9 7 3 . . . loth article t r e a t y J u l y 1, 1855;
fifteen instalments unappropriated, estimated at $2,500 each
year.
.do
10th article t r s a t y J u l y 1, 1855;
fifteen instalments unappropriated, estimated at $500 each
year.
-do
.- . loth article treaty J u l y 1, 1855;
fifteen instalments, estimated
. at $4,600 each year, yet to be
provided for.
Vol. 12, page 9 3 4 . . . Sth art. treaty J a n u a r y 26, 1855;
fifteen instalments yet to m a k e
provision for.
Vol. 12, p a g e 9 3 5 . . . l l t h art. treaty J a n u a r y 26,1855;
fifteen p a y m e n t s to be provideci
for, estimated at $2,500 each.
do
. . . l l t h art. treaty J a u u a r y 26, 1855 ;
fifteen instalments unprovided
for, estimated at $4,600 each.
Vol. 12, page 1165 . 4th art. treaty F e b r u a r y 18, 1861;
eleven instalments unappropriated of $30,000.
.do
$7, 500 00
$3, 000 00
10, 000 00
15, 300 00
hj
O
H
O
69, 000 Oo
W
36, 000 00
37, 500 00
69, 000 00
330, 000 00
Sth art. t r e a t y F e b r u a r y 18,1861;,
three instalments to be provided for, -estimated at $5,000,
15, 000 00
Sth art. treaty F e b r u a r y 18,1861;
eleven instalments unappropriated, estimated at $5,000 each.
Vol 12, page 1238.. 4th article treaty J u n e 24, 1862;
three payments yet to be appropriated of $8,500 each.
55, 000 00
dn _
o
25, 500 00
to
Blanchard's F o r k
and
Roche
de
Boeuf.—Cont'd.
Do .
Do
~
Description of^aimuities, stipulations, .<fec
$1,175, being the accruing interest on the unpaid balance..
F o r this amount being the principal and interest on stocks held in trust b y D e p a r t . ment of the Interior.
$122 48, being the interest due on balance of
stock refunded to the government.
Reference to l a w s ;
Statutes a t Large.
N u m b e r of instalments y e t u n appropriated, explanations, remarks, &.C.
Vol. 12, page 1238.. 4th article treaty J u n e 24, 1862 . .
do
do . .
.1 .
.2
2
'•-^ cS
fl *»
fl fl
C 4J-.
Cfl fl
*© a
"fl
ft
,
4th article t r e a t y J u n e 24 1862 .
9, 433 99
.
122 48
$58,170 00
to
to
W
hj
O
$1,175 00
4th article treaty J u n e 24, 1862. - .
. . . . .
Amount held in trust by the 1
United States on which five
per cent, is annually paid;
and amounts which, invested atfiveper cent.,
would produce the permanent annuities.
Names of tribes.
.
Aggreg'te of future appropriations that will be required
during a limited number of
years to pay limited annuities till they exjiire; am'ts
incidentally necessary to effect the payment.
: . , ^.
Annual' amount necessary to
meet stipulations', indefinite
as to tirae, now allowed, but
liable to be discontinued.
No. 21.—Statemcjit showing the present liabilities of the United States to Indian tribes, 6fc.—Continued.
10, 255, 630 97 $366, 610 39 $7, 331, 707 86
" w
O
H
•w
OFFICE INDIAN AFFAIRS, Novembet 15, 1864.
o
Z/2
293
REPORT ON T H E FINANCES.
.No.
22.
••
Stoclcs held by the Secretary o f the T r e a s u r y in trust f o r the Chickasaw national f u n d a n d the Smithsonian Institution.
CHICIIASAW FUND.
Description of stock.
Amount.
Six per cent, bonds of the State of Arkansas, due 18681
Six per cent, bonds of the State of Indiana, due 1857..
Six per cent, bonds of the State of Illinois, due 1860 '.
Six per cent, stock of the State of Maryland, due 1870
:
Six per cent, stock of the State of Maryland, due 1890
Six per cent, bonds of Nashville and Chattanooga Railroad Company, due
1881
............:....
Six per cent, bonds of Richmond and Danville Railroad Company, due
1876.
'.
Six per cent, stock of the State of Tennessee, due 1890
—...
United States six per cent, stock, loan of 1847, due 1867
,
United States six per cent, stock, loan of 1848, due ]868
United States six per cent, stock, loan of 1842, due 3862
-United States six per cent, stock, loan of 1862, due 1867 or 1882 . . - - . .
Total..;
-.
*$90,000 00
+141,0,00 00
, |17, 000 00
t6,149 57
, 1:8, 350 17
$512,000 00
$100,000 00
$104,000 00
.11135,250-00
1137, 491 .-80
11104, 039. 77
61,000 00
1,316,281 31
.,
*No interest paid b y Arkansas since J a n u a r y 1, 1842.
t Interest only paid by three per c e n t fund to 1851.
t Interest regularly paid.
§ Int'erest unpaid frorai J a n u a r y , 1861.
II Interest paid regularly.
^ I n t e r e s t unpaid since July, 3862.
In addition to the above, there were lodged in Nashville bonds of the State of Tennessee,
bearing ^\ per cent, interest and due in 1861, to the amount of $66, 666 66, which are now
beyond the control of the government.
SMITHSONIAN FUND.
Stateinent of stocks, now held by the Secretary o f
p u r c h a s e d f o r the Smithsonian f u n d , a n d held a s
to the Smithsonian Institution ; showing also the
s a i d stocks u p to November 30, 1864, together
t r e a s u r y to the credit o f the f u n d .
Description of stocks.
State of Arkansas
State of Illinois
....
United States loan of 1842
United States loan of 1848
• Total.
Amount.
538,.000
56,000
' 48,061
•33,400
00
00 •
64
00
675,;461 64
Interest due up Intothethetreasury
credit Aggregate on
to November of the Smithall accounts.
30, 1864.
sonian fund.
$653,917
1,400
, 6,968
835
34'
00
93•
00
663,121 27
TREASURY DEPARTMENT, Novemher 1, 1864.
the- Treasury, which were
'security f o r moneys p a i d
amount of interest due on
w i t h the ainount in the
$293,053 68 $1,631,636 59
294
REPORT ON T H E
FINANCES.
No. 23.
r^
•
R u l e s a n d R e g u l a t i o n s concerning Commercial Intercourse ivith a n d in States
a n d p a r t s of States declared in insurrection-—the Collection, Receipt, a n d D i s position of Captured., Abandoned, and. Confiscable P r o p e r t y , artd the employment a n d g e n e r a l welfare of Freedmen—prescribed by the Secretary of the
T r e a s u r y , with the approvjal o f t h e President, in p u r s u a n c e o f t h e several acts
o f Congress in relation to those subjects, a n d a p p e n d e d hereto.
CONTENTS.
,
-•
.
. Page.
President's approval and licens^.
294
General regulations
^
•.
294
Regulations concerning commercial intercourse
:
296
Regulations concerning abandoned, capti^ired, and confiscable personal property
312
Regulations concerning abandoned lands, houses, and tenements
318
Regulations concerning freedmen
,
321
Order of the Secretary of War
:
^ 324
Order of the Secretary of the Navy
,
- -c- - - - 326
Order of the Quartermaster General
....:..
".
•
• 328
Proclamation of the President, August 16, 1861
329
Proclamation, of the President, July 1, J 862
330
Proclamation of the President, March 31, 1863
33]
Proclamation of the President, D'ecember 8, 1863
.-:
332
Act to regulate the collection of duties on imports and tonnage
334
Act concerning commercial intercourse, July 13, 1861
335.
Act supplementary to intercourse act, May 20, 1862
.•... 337
Act to suppress insurrections, to prevent treason, and rebellion, to, seize and confiscate
the property of rebels, and for otlier purposes
338
Act concerning abandoned and captured property, March 12, 1863... ^
3.40
Act in addition to the several acts concerning commercial intercourse between loyal
and insurrectionary States, and to provide for the collection of captured and abandoned
property, and the prevention of frauds in States declared in insurrection
i. 342
EXECUTIVE
MANSION^
'
W a s h i n g t o n , J u l y 30, 1864.
T h e following regulations of the Secretary of the T r e a s u r y , having been seen
and considered b y me, are hereby approved; and commercial intercourse, in .the
cases and under the restrictions described and expressed in the regulations, is
licensed and authorized; and all officers and privates of the regular and volunteer forces of the United States, and officers, sailors, and marines in the n a v a l
service, will observe t h e said regulations and the provisions of the several a c t s
of Congress appended thereto, to which t h e y relate, and will render all assistance,
not incompatible with military or naval operations, to officers and agents of t h e
T r e a s u r y D e p a r t m e n t executing the same.
ABRAHAM LINCOLN.
GENERAL R E G U L A T I O N S . -
These.regulations, and the several acts of Congress authorizing them, shall
be executed and carried into effect, under direction of the Secretary of the
T r e a s u r y , b y the following officers :
A general agent.
"
'
.
Supervising special agents.
Assistant special agents.
REPORT ON THE FINANCES.
295
Local special agents.
Agency aids.
Officers.of the customs designated by the secretary, and
Superintendents of freedmen.
* •
* All officers appointed under these regulations are authorized to administer
oaths required in the performance of their official duties.
The general agent and the supervising and assistant special agents will be
appointed by the Secretary of the Treasury; local special agents and agency
aids will be appointed by the supervising special agents or assistant special
agents, as under Regulation X X V I I , subject to the approval of the Secretary.
It shall be the duty of the general agent, under the direction of the Secretary
of the Treasury, to cause these rules and regulations to be properly and uniformly enforced in all States and parts of States declared in insurrection, and
all officers and agents, appointed to perforni duties under them, will comply
with the instructions of the general agent in regard thereto until otherwise
directed by the Secretary of the Treasury.
.
, ^
To facilitate the execution of the annexed regulations, insurrectionary States
and parts of States are hereby'divided into districts called special agencies,
distinguished numerically, and described as follows :
The first special agency comprises that part of the valley of the Mississippi
lying west ofthe Alleghany mountains and east of the mouth of the Tennessee
river, and extending southwardly to include so much of the States of Alabama,
.Greorgia, North Carolina, and Virginia as is or shall be occupied by national
* forces operating from the north.
The second special agency comprises so much of the Mississippi valley as
lies west of the mouth of the Tennessee river, including West Tennessee, the
State of Arkansas, and so much ofthe States of Mississippi and Louisiana as is
or shall be occupied by national forces operating from the north.
The third special agency comprises so much of the States of Louisiana,
Mississippi, Alabama, and the west part of Florida as is or shall be occupied
by national forces operating from the south.
The fourth special agency comprises the State of Texas.
Tlie fifth special agency comprises the south and east part of Florida, in(cluding Key West, the State of South Carolina, and so much of the State of
Georgia as is or shall be occupied by national forces operating from the south.
The sixth special agency comprises the State of North Carolina, excepting
80 much thereof as lies north of Albemarle sound and east of Chowan river.
The seventh special agency comprises that section of country lying east of
the Alleghany mountains, and extending southwardly to include so much of the
State of North Carolina as lies north of Albemarle sound and east of Chowan
river.
Additional special agencies, if established, will be numerically designated in
the or^er of their establishment; and if.the boundaries of. agencies already
established shall be changed, due notice thereof will be given.
Supervising special.agents will supervise within their respective agencies the •
execution of the regulations, under .the direction of the general agent, and will
make, and. from time to time change, such local rules not inconsistent with
them as may be proper for that purpose, and temporarily suspend or qualify the
authority to grant permits for supplies, as the public interest will require, subject
to the approval ofthe general agent or of the Secretary of the Treasury; and
they will confer with generals commanding departments, or, when such conference is impracticable, with generals commanding divisions or districts, and ,
with naval officers commanding within the agency under their supervision, and
obtain, as far as practicable, their sanction to such action as may affect military
or naval movements.
296
REPORT ON THE FINANCES.
The assistant and local special agents, agency aids, and officers of the cnstoms
above referred to, will communicate directly with the supervising spe6ial agent
of the agency to which they may be assigned upon all questions affecting the
discharge of their diities under the regulations. The several supervising special
agents will reply to these communicatiotis, except where they regard the intervention of the department necessary, when they will transmit ihem, and all
papers relating to them, with such recommendations as they may think proper,
to the Secretary ofthe Treasury, and will keep the department advised of their
action in all matters pertaining to the execution of their duties.
W. P.. F E S S E N D E N ,
Secretary of tlie Treasury.
WASHINGTON, Jz^/j/29, 1864,
,
•
.
0
.
.
.
COMMERCIAL I N T E R C O U R S E .
Rules and regulations under the several acts of Congress prohibiting or restricting Commercial Intercourse with and in States and parts of States declared to
be in insurrection, andi in portions of loyal States in dangerous p'roximity
thereto.
' .>
PERMITS.
•'
:.
I. No goods, wares, or merchandise will be allowed to be transported to, from,
or within any State or part of a State iinder restriction, or declared in insurrec-.
tion, except under permits, certificates, andclearances, as hereinafter provided.
PERMIT OFFICERS.
II.» The officers of the Treasury Department to be atithorized, under instructions from the Secretary, to permit supplies to be transported to loyal persons
residing in insurrectionary States or parts of States, or in restricted districts of
loyal States with which commercial intercourse has been or may be Ijcensed by
the President, under regulations of the Secretary ofthe Treasury, are the survey oi-s
of customs at Pittsburg, Wheeling, Cincinnati, Madison, Louisville, New' Albany^
Evansville, Paducah, Cairo, Quincy, St. Louis, Nashville, Memphis, and Baltimore; the collectors of custonas at Boston, New York, Philadelpbia, Georgetown, Alexandria, Beaufort in Noi'th Carolina, Port Royal in South Carolina,
Brownsville, and New Orleans. Other officers will be designated to grant permits
should the public interests require it; and the bfficers above named will respectively grant permits to such ports, places or districts only as^ shall be designated
in the letter of instructions from the Secretary of the Treasury.
INTERCOURSE BEYOND iWILITARY LINES PROHIBITEI).
V III.. Commercial intercourse with localities beyond the lines of actual military
occupation by the United States forces is absolutely ^prohibited; and no permit
will be granted for the transportation of, any property to any place under the
control of insurgents against the United States.
LINES OF MILITARY OCCUPATION.
•
IV. Each supervising special agent will ascertain from the published order of
the general commanding the department or district embracing his agency, the
lines of actual occupation by the military forces of the United States, and will
confer with the department commander, and agree with him in writing, as to the
REPORT ON THE FINANCES.
297
place or places, -within those lines in his agency, to which supplies may. be taken
for the loyal residents therein, and the aggregate amount which may be taken
monthly to each of, such places. Having so ascertained and agreed, he will
promptly communicate the facts to the Secretary of the Treasury, and to the
officers, authorized to grant permits to the district so occupied.
SUPPLY
STORES.
V. Supply stores, at places agreed upon by the commanding general of the
(department and the proper supervising special agent, may be established by such
loyal persons as.the, supervising special agent or assistant special agents shall
designate for that purpose. But the monthly amount agreed upon, as aforesaid,
shall in no. case be exceeded, and the maximum amount that any individual or
firm may be permitted to take there for sale shall not exceed $3,000 per month,
except in cities with a population over twenty thousand, and except in cases'
where the commanding general of the district, for military reasons, requests it
to be larger, in w4iich cases aU persons trading there shall be equally affected
thereby, and no person shall be interested in more than one store.
APPLICATION FOR
SUPPLY STORES.
V I . Any person desiring to establish a supply store at any place above provided may make application in writing to the proper supervising* or assistant
special agent, who shall file the application, and record the name of each appli"cant, with the date of application, in a book to be kept by him for that purpose;
^and all favoritism in granting the authorities so applied for shall be prevented,
as far as possible, by localrules of the proper supervising special agent. No
application made prior to military occupation will be considered.
APPLICATION FOR AUTHORITY TO ESTABLISH A SUPPLY STORE.
To
—, special agent, —-~— agency:
SIR : .
•—-, 'the undersigned, make application for authority to establish a
supply store at — —, in the county of
, and State of
, under the
regulations prescribed July 29, 1864, by the Secretary of the Treasury, concerning commercial intercourse with and in States declared in insurrection. ,
Respectfully, yours,
,
r—:_
. AFFIDAVIT OF APPLICANT FOR SUPPLY STORE.
Each applicant shall make and file with his application an affidavit in the
following form:
f
.
*' I
——; of ———, in the county of
-, and State of -—•_ ', being
duly sworn, on oath or affinuation, say, that I am a citizen of the United States,
(native born or naturalized, as the case may be,) and that I am in all respects
true and loyal to the government thereof; that I always have faithfully conformed, and will at all times faithfully conform to the piroclamations and orders
of the President of the United States, and the military governors arid geilerals
exercising authority under him, and to departmental regulations authorized by
law, and that I have aided, and will at alltimes aid, by my conversation and
conduct, and by every other means I can properly use, in suppressing the rebellion, and restoring obedience to the Constitution'and. laws of the United States.
Subscribed and sworn before me, this —'•
day of
- - , 18—.
.298
REPORT ON THE FINANCES.
NO AUTHORITY GRANTED WITHOUT AFFIDAVIT.
V I I . No authority to sell supplies at any place in a State or partof a State
declared in insurrection shall be given to any person who shall not accompany
his application with the above affidavit taken before a competent officer.
AUTHORITY FOR S U P P L \
STORE.
V I I I . When authority shall be given to any person to establish a supply
store at any place as above provided, it shall be in the followjng form:
, of the county of ^^
and State of
, having applied to me
for authority to establish a supply store at —
, in the county of
,
and State of
, and having made and attached to
application the
prescribed affidavit, and executed a bond to the United States in a penalty and
with sureties approved by me, I hereby authorize the said
to establish
a supply store at
^, in the county of
, and State of —
, and,
under proper permits, to triuisport to and sell at said store goods-, wares, aud
merchandise, not prohibited, to an amount not exceeding — - — dollars ($
)
per month.
This authority is given subject to revocation at any time by the supervising
special agent of this agency.Dated at
, this
day of
•., 18^^—.
BOND OF APPLICANT FOR SUPPLY STORE.
'
I X . Before the delivery of the authority above provided for, the applicant °
shall execute and deliver to the agent a bond'to the United States, in a penalty
of twice the monthly amount authorized, with sureties to be approved by such
agent, which bond shall be in the following form:
Know all men by these presents, that we,
> of
, as principal,
and
, of
, and
, of
, as sureties, are held and firmly
bound unto the United States of America in the sum of
dollars, {$
,)
to be paid to the United States of America; for which payment, well and truly
to be made, we bind ourselves, our heirs, executors, and administrators, jointly
and severally, finnly by these presents. • Sealed with our seals, and dated this
day of
, in the year one thousand eight hundred and
.
Whereas the said
has applied, for and received authority to establisha supply store at
-, in the county of
'•—, and State of
, under
the license of the President and the regulations prescribed by the Secretary of
the Treasury, July 29, 1864 :
The condition of the above obligation is such, that if the said
shall
not transport goods to any.place other than such supply store, n6r engage,
directly or indirectly, in any prohibited trade; and if no part of the goods
transported by
shall, with,
— knowledge or assent, or by
connivance, be so used or disposed of as to give aid or.encouragment to the insurgents; and if no military, naval, or civil officer, or^person prohibited by law
from trading, or receiving, or expecting profit or advantage from trade in an
insurrectionary State shall be interested, directly or indirectly,, in any sale
.made from said store; and if no goods, wares, or merchandise are sold or disposed.of at said store, or other act done by him, or by others acting under
his authority, in violation of any regulation of the' Secretary of the Treasury,
or local rule of the supervising special agent, then the above obligation to be
void; otherwise to remain in full force and effect.
Signed, sealed, and delivered ) •
—•
- . [L. S.] 1
in presence of
j
'—•.
. [L. S.J
L. s.l .
REPORT ON THE FINANCES.
'
299
RECORDS OF AUTHORITIES.
X. Records shall be kept in the office of each supervising and district agency,
in which evfery authority granted therein shall be recorded, with the locality
of the supply store, the name of the party authorized, and his sureties, with
their respective residences, the date and monthly amount of the authority, and
the date and amount of each shipment of goods authorized. And whenever a
party authorized to sell, as aforesaid, shall desire to transport supplies to his
•store, he shall file with the supervising or assistant special agent in charge of
tlie record of his ^authority, an application for such supplies, with a full memCM-andurn thereof Whereupon such agent may, if he knows no reason why lie
should not, give the applicant a certificate in the following form:
Certficate f o r supplies.
at
• of
Tliis certifies that
is duly authorized'to sell supplies to loyal persons
, and that he maybe permitted to ship to that place, during the month
•
, supplies included in the annexed memorandum to the amount of
$
—
•
•
'
•
The permit officer to whom the certificate is presented, if the party holding
it desires to ship only a part of the amount named therein, will indorse upon
the certificate the date and amount of the permit^ and will give the holder a
certified copy of the original certificate with his indorsement thereon, retaining
the original as.his authority for the permit.
^
And the officer granting'a permit on the certified copy will, in like manner,
indorse upon it the date and arnount of his permit, and give a certified copy of
the certificate and indorsements as certified, and so on until the amount of the
oi'iginal certificate is exhausted; so that the stock permitted to, and transported
by, the trader each month shall not exceed the amount above named. No
permit will be granted upon this certificate after the close of the month of
,
18-^.
'
'
• .
JDated at
—, this
day of
, 18—.
^
, Special Agent.
To which certificate he shall annex a copy of the memorandum so filed with
him, countersigned with his approval.
PERMIT FOR SUPPLY STORE.
X I . Upon presentation of the above certificate, or the certified copies thereof
a.s provided, together, with the application, copies, invoices, and affidavits, as
hereinafter named, any permit officer named in Regulation I I may permit the
,shipment of supplies included in the memorandum annexed to the certificate,
so that the aggregate amount of the shipments under the certificate shall not .
exceed the sum named therein. Such permit shall be made subject to the approval of the permit officer of the last port of shipment in a loyal State through
which the supplies shall pass en route to their destination.
X I I . The application for.permit shall be in the following form:
^
Application f o r permit f o r supplies. .
To
':
SIR:
desire permission to transport from this port to ——— the supplies named in the invoices of which the annexed are true copies, which supplies were purchased by
of the parties respectivel3^ indicated by the
invoices, and are owned by
, of —•
, and consigned to
, of
:
, and are contained in.
packages, which packages are marked
and described as follows :
300
REPORT ON THE FINANCES.
' No. of packages.
Marks.
Description of supplies.
•
.
•
•
Value.
•
AFFIDAVIT ,OF APPLICANT FOR PERMIT FOR SUPPLIES.
/
X I I L The original invoices shall be presented with the application, and
shall be compared witji the copies annexed- thereto by the bflicer granting the
permit to ship. The applicant shall annex aiid file, with his application for
permit to ship, an affidavit in the following form : .
, of
-, being duly sworn, deposes and says that
is-the
owner of the goods, wares, and merchandise described in the invoices,-true
copies' of which are hereto attached, and that the quantities, descriptions, and
values of the said goods, wares, and merchandise are correctly stated in said
invoices; that the marks on the packages are correctly stated in the above application ; and that the packages contain nothing except as stated in the invoices.
And this deponent further swears, that the goods, wares, and merchandise
permitted to be transported upon the above application shall not, nor shalLany
part thereof, be transported or disposed of by him, or by his authority, connivance, or assent, in violation of the terms of the permit.'
PERMIT FOR SUPPLIES.
X I V . If the permit officer is satisfied that no fraud ^bas been or is being'
-practiced, he may permit the shipment so applied' for, in the following forni:
,
PORT OF
. This may certify that
'•
has this day filed in my office an application
for permit to transport from this port to —^
,,to be delivered t o - — — at —
, by way of f r - ^ — , the goods, wares, and merchandise mentioned
and described in the copies of invoices thereof hereto attached, each one of
whicli is stamped with my official seal, which are contained in —r—— packages,
and are of the aggregate value of %•
, and are owned by
, shipped
ty
, consigned to
.
^
And the said
has presented with his application the original invoices
. of the said goods, wares, and merchandise, and filed in my office copies thereof,
and. made oath before me pursuant to the regulationsof the Secretary of the
Treasury, and local rules made under them :
Now, therefore, by virtue of the authority of the President of the United
States, conferred on** me through the Secretary of the Treasury, I do hereby'
authorize and permit the said ^
to transport, by the-route above named,
•the said goods, wares, and merchandise to -—
.
• The right is reserved to revoke, suspend or qualify this permit at such tinie
and place and.in such manner as the public interests may require; and it will
expire ten days after date, and cfease to have any force, except that merchandise properly shipped under it, within ten days, will be allowed to go to its
place of destination.
•
In testimony whereof, I hereunto set my hand and affix the seal of this office,
• this
day of
"•—, one thousand eight hundred and sixty
.
of Customs,
REPORT O N T H E FINANCES.
301
To which permit the officer granting the same shall annex copies of the invmces presented, with the application, except that the extension of prices need
not be made in the copies annexed to the permit to transport, but the value of
eacli lot shall be stated^in the original invoices.
,
ACCOUNTS O F SALES OF SUPPLIES.
XV. All persons authorized to sell supplies shall keep true account of all
their sales, with the name and residence of each purchaser, and the date and.
amount of,each sale; and their books, invoices, and accounts shall at all times
be open to the inspection of the supervising or assistant special agents. If any
person so authorized shall violate any regulation or local rule, his authority shall
be immediately revoked, and his stock in trade shall be seized and forfeited to
the United St'ates, and such steps shall be promptly taken as may be necessary
to secure its condemnation-by a court of competent jurisdiction.
NO SALES EXCEPT BY PERSONS AUTHORIZED.
X V I . No goods, wares, or merchandise shall be sold at any place in a StatB
declared in insurrection, except by persons duly authorized, and none shall be
transported from any place at which supplies are authorized to be sold, except
under the permit of the local special agent appointed for that place. Loyal
persons residing in the district of country contiguous to the place, and within
the lines of actual occupation by the military forces of the United States as
indicated by published order of the commanding general of the department
or district in which it is situated, may be permitted by the local special agent
to procure from any such store and take to their homes such individual, family,
or plantation supplies as may be necessary for their own use, as provided in
Regulation X V I I L
FAMILY SUPPLIES.
X V I I . The permit above provided for shall be given by the local special'
agent upon application of the head ofthe family, or some person duly aii-thorized by him or her in writings and then only on an affidavit^ in the following form:
•
Affidavit of applicant.
S T A T E OF
; County of
- , ss :
..
I^
•
^ being duly sworn, depose and say that
reside at ——, in
the county of
and State of
-, and that •
has resided there for ——
years last past; that I am in all respects true and loyal to the government of
the United States, and that I willin all things so deport myself, bearing true
.fiith and allegiance thereto, and to the best of my ability protecting and de..fending the same. That ——- family consists of
white and
colored
persons ; that the supplies, invoices of which are hereto attached, are necessary
for the use and consumption of said family.during the ensuing month ; that no
part thereof shall be sold or otherwise disposed of by
^ or by '• authority, connivance, or consent,, except for the sole use and consumption of said
family, and that, to the best of my knowledge and belief, no application has
been made for any permit for the. same or like supplies, to any other officer or
agent, and that no supplies for the same family, for the period mentioned, have
been or are expected to be applied for elsewhere, or otherwise obtained.
Subscribed and sworn before me this
day of
186—.
PERMIT F O R F A M I L Y AND PLANTATION SUPPLIES.
X V I I I . If the local special agent is satisfied as to the truth of the affidavit and the good faith of the applicant, he shall permit the purchase and
vi
302
'
REPORT ON THE FINANCES:
transportation applied for, subject to the approval of the commander of the
post, or such person as he shall designate for that purpose, to be countersigned
Upon the permit, which, permit shall be in the following form:
This may certify that
has this day filed in my office an application and the required affidavit for purchase of the
supplies described in
the annexed memorandum countersigned by, me, the aggregate value whereof
is $
, and for transportation thereof by way of
to the place of residence of
.
And by virtue of the authority vested in me, I do hereby permit the said
• to purchase the said supplies at
, and to transport them from
to
This permit will expire and cease to have any force ten- days after its date..,
0
"^
,• Local Special Agent.
' •'
-^^ , Special Agency.
Dated at —'•—, this
day of
, 186—.
CERTIFICATE TO PURCHASE E L S E W H E R E ,
X I X . If the applicant prefers to purchase the supplies at some place in a
loyal State, then, instead of the above permit, he^shall give him a certificate in
the folloAving form:
I certify that
has made the prescribed affidavit and application before
me for the supplies, a memorandum whereof is hereto attached, and countersigned by me, the estimated value whereof is $
,' which he desires to take,
to his home in the county of
, State of — .
I hereby recommend any authorized permit officer to permit the transportation of said supplies, to an amount not exceeding $
,' from the port where '
it is applied for to his home aforesaid, upon presentation of this cejtificate,
countersigned with the approval of the general commanding this post, or some
person authorized by him.
. This certificate Avill cease to have any,force thirty days after date.
Dated at — - - , this
day of
, 186—.
, Local Special Agent.
PERMIT FOR TRANSPORTATION.
X X . Upon'presentation of this certificate so countersigned, with duplicate
invoices of the supplies to be transported, any authorized permit officer may
grant the permit desired, in the following form :
In compliance Avith the recommendation bf
, local special fgent
at
, approved by the proper military officer, permis.sioh is hereby granted
to
, residing at
, in the county of
, and State of
, to take
from this port to his home aforesjxid the supplies mentioned in the invoices
hereto attached and countersigned by me.
Dated at
, this —
day of *, 186;—.
.
GJERTIF^ICATE TO BE FILED.
X X I . The certificate upon which permits'are granted, attached to copies of
the invoices permitted, shall be filed by the officer grtinting the permit.
EXCEPTED ARTICLES.
. X X I L Fresh vegetables, fruits, butter and eggs, ice, poultry, coal, wood,
*beef cattle, hogs, and household goods of families moving, may be permitted
by the officers named in Regulation I I to go to any military post, naval fleet or
vessel of the United States forces, other thanwithin or attached to the blockade,
REPORT ON THE FINANCES.
303
without the supply store authority and certificate above required. But in such
cases the permit shall bje conditioned that the supplies so permitted shall be reported to the assistant or local special agent at such post, fleet, or vessel, if
tliere be such an officer there, and if not, then to the commanding officer of the
post, fleet, or vessel, and. that the same shall be disposed of only in compliance
with these regulations.
"*
SUTLERS' PERMITS.
X X I I L Permits will be granted to sutlers to transport to the regiments or.
post sutlered by them such articles as they are authorized to sell, free of the
three percent, fee; but rio permit will be granted to a sutler except on presenta'tion, to the proper permit officer, of the original ^certificate of his appointment
from the commanding officer of his regiment or post, countersigned by the division commander thereof, and an application and affidavit in the following form :
AFFIDAVIT OF SUTLER;
-, being duly sworn, deposes and says that
is
the sutler of the
:—, duly appointed and commissioned in writing, a true
copy of which appointment is hereto annexed; that there is no other person
claiming to act as sutler to said
—, to the-knowledge of this affiant; that
no other goods, wares, or merchandise have been transported to said —
•
under this commission, except such as have been duly permitted, and that^a
memorandum of each shipment permitted is indorsed on said conimission, and
truly appears on the copy thereof hereto attached ; that no goods, wares, or
inerchandise transported under such permits have been sold to any persons except the officers or soldiers belonging to said
or other forces of the
United States, and that none of those permitted under this application shall be
so sold.
Subscribed and sworn to before me
this
day of
, 186-.
1
AMOUNT PERMITTED TO SUTLERS.
X X I V . Transportation under the above regulation shall not be permitted to
any regimental sutler for an amount of goods exceeding $2,500 per month ; nor
for .over two months' supply at one time ; nor for any goods except such as he
s is by law and War Department orders allowed to deal in ; nor to any post sutler
to an,amount larger than shall be stated in his. commission and approved by the
general commanding the department or division, and in such cases only one
month's supply shall be permitted at one time.
^
RESTRICTIONS ON CARRIERS.
X X V . No vessel, boat, or other vehicle, used for transportation from any
place in the loyal States, shall carry'goods, wares, or merchandise into any
place, section, or State not declared in insurrection, but with which commercial
intercourse has been°or may be. restricted, without the permit of a duly authorized' officer of the Treasury Department, application'for which permit may be
made to such authorized officer near the point of destination,, as may suit the
convenience of the shipper. Nor shall any vessel, boat, or other craft, or vehicle used for tran.sportation, put off any goods, wares, or mei-chaiidise, at any
place other than that named in the permit or clearance as the place of destination of such goods, wares and merchandise.
304
REPORT ON THE FINANCES.
BOATS ON W E S T E R N W A T E R S .
X X V I . Before any boat or vessel running, on any of the western waters'
south of Cairo, or other waters within or adjacent to any State or section, commercial intercourse w^ith which now is, or may hereafter be, restricted, as aforesaid, shall depart from any port where there is a collector or surveyor of customs, there shall be exhibited to the collector or surveyor, or such other officer
as may be authorized to act in his stead, a true manifest of its entire cargo, and
a,clearance obtained to proceed on its voyage; and when freights are received
on board at a place where there is no collector, or surveyor, as hereinafter provided in Regulation X X V I I , then,the same exhibit shall be made and clearance
obtained at the first port to be passed where there is such an officer, if required
by him, and such vessel or boat shall be reported'and the manifest of its cargo
exhibited to. the collector or surveyor of every port to be passed on the trip
where there is such an officer, if required by him; but no new clearance shall
be necessary unless additional freights shall have been taken on board after the
last clearance. Immediately on arriving at the port of final destination, and before discharging any part of the cargo, the manifest shall be exhibited to the
surveyor of such port, or other officer authorized to act in his stead, whose approval for landing the cargo shall be indorsed on the manifest before any part
thereof shall be discharged ; and the clearance and shipping permits of all such
vessels and boats shall be exhibited to the officer in command of any naval ves-^
sel or military post, whenever such officer may require it.
, /
•
•
•
'
'
•
AGENCY AIDS.
X X V I I . To facilitate trade,.and guard against irnproper transportation,
agency aids will be appointed by the proper supervising special agent, or, under
his direction, by an assistant special agent, fnjm time to time, on cars,, vessels,
and boats, when desired by owners, agents, or nlasters thereof, which aids will
have free carriage on the respective cars, vessels, and boats on which they are
placed, and will allow; proper way freights to be taken on board without permit,
keeping a statement thereof, and reporting the. same to the first officer to be /
passed on the trip who is authorized to 'grant the permit desired, from whom a
permit therefor must be obtained, or the goods shall be returned to the shipper
under his direction. No permit will be granted for transportation into or within
any State or district under restriction, or declared in insurrection, except on cars,
vessels, and boats carrying such aids, or by private conveyance specified in the
permit, or on boats, vessels, or cars bonded not to receive anything on board for
transportation during the trip, nor to land or discharge anything at any point,
except that of ultimate destination, without proper permit.
MERCHANDISE LIABLE TO REACH INSURGENTS—BOND
REdUIRED-
X X V I I I . When any collector, surveyor, supervising assistant, or local
special agent, charged with the execution of these regulations, and ^the laws
authorizing them,, shall fiud within his proper limits any goods, wares, or" merchandise, which, in his opinion, founded oh satisfactory evidence in writings,
ai*e in danger of being transported to insurgents, he may require the owner or
holder thereof to give reasonable security that they shall not be transported to
any place under insurrectionary, control, and shall not, in any way, be used to
give aid or encouragement to the insurgents.
If the required security be not given, such officer shall promptly state the
facts to the United States marshal for the district within which such goods are
situated; or, if there be no United States marshal, then to the commander of
REPORT ON THE FINANCES.
30.5
a near military post, whose duty it shall be to take possession thereof, and hold
them for safe-keeping, reporting the facts promptly to the Secretary of the
Treasury, and awaiting instructions.
.
ARTICLES PROHIBITED BY MILITARY ORDER.
'
X X I X . When any military order, issued by competent authority, shall
absolutely prohibit the transportation of articles designated therein, to or within
any State or part of State named in the order, no permit shall be granted, for
the transportation so prohibited. But when such prohibition is conditional,
transportation may be permitted in accordance with the conditions named.
PACKAGES'TO OFFICERS AND SOLDIERS.
X X X . In cases where military or naval commanders shall have ordered all
packages sent by friends to the officers and soldiers of their command to be
delivered only to designated regimental or vessel' officers, for delivery to the
proper parties, such packages may be transported, without collector's or surveyor's permits, by the Adams Express Company, or other carriers having
authority for that purpose from the Secretary of the Treasury, on such carriers
giving bond conditioned to render a true account of all such packages by them
transported, and to carry no goods without proper permits, other than such
packages.
'
ARMY AND NAVY SUPPLIES.
'
.
• X X X I . Supplies and other property belonging to the United States for the
use of the army or navy, moving under military or naval orders, are excepted
from the operation of these . regulations. Supplies for the army or navy, furnished- under contract, wall be permitted free of charge, upon the certificate of
the proper military or naval officer that such supplies are required, and are to
be shipped in fulfilment of an actual existing contract with the government.
COIN OR BULLION. •
X X X I L All transportation of coin or bullion to any State or section heretofore declare^d to be in insurrection is absolutely prohibited, except for military
purposes, and under military orders, or under the special license of the President. .
-'=
BLOCKADED PORTS.
X X X I I I . Clearances and permitslo any port or place affected by the exist. ing blockade will be granted only upon the request of the Department of-AVar
or the Department of the Navy. Applicants must present, with their application, a certificate from the Department of War or Department of the Navy,
either directly or through a duly authorized officer, that the articles are required
for military or naval purposes, and a request that the transportation of the
same may be permitted, together with invoices in duplicate of the articles to bepermitted, specifying their character, quantity, value, and destination. On receiving such certificate and reqaest and duplicate invoices, the Secretary of the
Treasury, or some officer specially authorized by him, will transmit to the
proper officer one of the invoices, and direct the permitting of the transpoitation requ^ested, and forward the other invoice to the assistant or local special
agent at the port or place to which the goods are to be permitted, who wall, in
all cases, on the arrival of any articles claimed to have been permitted, examine
and compare-such articles with the duplicate invoices ; and in case of any ex^cess or evasion of the permit, he will seize the whole shipment, and, report the
20 F
306
REPORT ON THE FINANCES.
V
facts forthwith to the supervising special agent, that proceedings may be taken
for their forfeiture under the acts of J u l y 13, 18(31, May 20, 1862, March 12,'
1863, and J u l y 2, 1864.
BLOCKADED PORTS REOPENED..
X X X I V . Where ports heretofore blockaded have been opened by proclamation of the President, licenses will .be granted by United States consuls, on
application by the ptoper parties, to vessels clearing from foreign ports to the
ports so opened, upon. satisfactory evidence that the vessel so licensed will
convey no person, property, or information contraband of war, either to or from
said ports, which license shall be shown to the collector of the port .to which
the vessel is bound, and, if required, to any officer in charge of the blockade.
And on leaving any port so.opened, the vessel must have a clearance from the
collector, according to law, showing no violation of the conditions of the license
Any violation of the conditions' will involve the forfeiture and condemnation of
the vessel and cargo, and the exclusion of all parties concerned from entering,
the IJnited States for any purpose during the war.
Vessels clearing from domestic ports to any of the ports so opened will apply
to the custom-house officers of the proper ports, in the us^al manner, for permits and clearances under the regulations heretofore established.
Commercial intercourse between the citizens of ports so opened and persons
beyond the limits thereof shall be subject to the same restrictions and regulations
as at other places in States and parts of States declared in insurrection.
REFUSAL OF CLEARANCE.
X X X V . Collectors and surveyors will refuse clearances and permits to all
vessels or other vehicles laden with goods, wares, or merchandise destined for
a foreign or domestic port, whenever they shall have satisfactory reason to
believe that such goods, wares, or merchandise, or any part thereof, whatever
may be their ostensible destination, are intended for ports or places in possession or under control of insurgents against the United States. And if any
vessel or other vehicle for which a clearance or permit shall have been refused,
as aforesaid, shall depart, or attempt to depart, for a foreign or domestic port,
wnthout being duly cleared or permitted, such collector or surveyor, or the
supervising specialagent or assistant special agent, shall cause such vessel oi\
vehicle to be seized and detained, and proceedings to be instituted for the for^
feiture to the United States of such vessel or other vehicle, with her tackle, .
apparel, furniture, and cargo.
BONDS FOR
CLEARANCE.
X X X V L Whenever application is made to a collector, or surveyor authorized
to grant it, for a permit or clearance, for either a foreign or domestic port, if, for
satisfactory reasons, he shall deem it necessary to prevent the cargo of the vessel
from being used in affording aid and conifort to any person or parties in insurrection against the authority df the United States, he shall require a bond to be
executed by the master or o^vner of the vessel, in a penalty equal to the value
ofthe cargo, and with sureties to the satisfaction of such collector or surveyor,
conditioned that the said cargo shall be delivered at the" destination for which
it is cleared or permitted, and that no part thereof shall be used in affording aid
or conifort to any person or -parties,in insurrection against the authority of the
United States, owith the knqwledge or consent or connivance of the owner or
shipper thereof, or with the knowledge, consent, or connivance of the master of
the vessel on which the same may'be laden, or-of other persons having control
of the same.
REPORT ON THE FINANCES.
307
'VESSELS TO REPORT.
X X X V I I . Every vessel, on approaching a gunboat or revenue cutter, or
vessel appearing to be such, before proceeding farther, shall bear up and speak
said boat or cutter, and submit to such examination as may be required.
TRANSPORTATION OF PRODUCTS.
X X X V I I I . All loyal persons residing in a State or part of a State declared
in insurrection, if within the lines of actual occupation by the military forces of
the United States, as indicated by the published order of the commanding
general of the department or district so occupied, may be permitted by the
supervising special agent thereof, or such assistant special agent as he shall
designate for that purpose, to bring or send to market in the loyal States any
products which they shall have produced with their own labor, or the labor of
freedmen or others employed eand paid by them, upon making, and filing with^
such officer an affidavit in the following form :
Affidavit of applicant to transport products.
State ofCounty of I,
••—, being duly sworn, say that I reside iii the county of.
—, in
the State of
; that I have produced during the year 186
with
my own labor and the labor of freedmen and others AVhom I have employed and
paid, or secured to be paid, according to the rules of the supervising special
agent of the
— agency; that I desire to transport the same to
, in
the State of
, by way of
, for sale, or other disposition ; that the
same is now at
, in the county of
, and State of
, and is
contained in
packages, marked
— ; that I am in all respects true
and loyal to the government of the Uuited States, and have never committed
any act by which my property is rendered liable to forfeiture or confiscation to
the. United States, under any law thereof.
Subscribed and sworn to before me this
186—.
PERMIT TO TRANSPORT PRODUCTS.
X X X I X . Upon receiving the above affidavit, and being satisfied of its truth,
such agent shall grant a permit authorizing the transportation of the products
named to the first port or place in a loyal State where there is a permit officer
named in Regulation I I , and at which the same are to be unladed or reshipped,
Avliich place shall be named in the permit. Such permit shall be in the following
form:
• having niade application to me for permit to transport
from
, in the county of
and State of
, to
—, in the State of
, by way of
, and having made and filed with me the affidavit'
prescribed for such cases, and given bond with approved sureties for the payment of all fees and government dues upon the said
, upon its arrival
at
aforesaid, permission is hereby given to the said
to transport
the said,
, which is contained in
packages, marked
, from ;
•
; aforesaid to
aforesaid.
Dated at -.
this
. day of
, 186—.
-^
308
REPORT ON THE FINANCES.
BOND TO TRANSPORT-PRODUCTS.
XL. Before delivering the permit, the agent granting it shall require and receive from the applicant his bond to the United States, in duplicate, with two
or more sureties, to be approved by him, in a penalty of twice the value of the
products so permitted to be transported, in the following form :
Know all men by these presents, that we,
of
, as
principal, and
, of —-,
, and
, of
,
as sureties, are held and firmly bound unto the United States of America in the
sum of
dollars, {$
,) to be paid to the United States of America ; for
which payment, well and truly to be made, we bind ourselves, our heirs, executors, and administrators, jointly and severally, firmly by these presents. Sealed
with our seals, and dated this
day of
, in the year one thousand
eight hundred and sixty
.
'
Whereas the said,
has applied for and received a permit to transport
• from
, in the county of
, in the State of
:
to
, in the State of'•—, by way of
, which
is contained in
packages, marked
-,
:
Now the condition of the above obligation is such, that if the said
shall transport the said — to
aforesaid, and there report it to the
of customs, and pay all fees and government dues upon the same, and if, in all
things connected therewith, he shall comply with the-laws and wdth the regulations of the Secretary of the Treasury concerning the same, then this obligation
to be void ; otherwise to remain in full force and virtue.
In presence of—
. IL. S.j
L. S.
L. S.
DISPOSITION OF BOND.
X L I . Upon receiving the duplicate bond above required, the agent shall
forthwith send the original to the officer of the port to whom the fees are to be
paid, and inform him of any facts relating to the shipment and transportation
which may enable him more certainly to secure the collection of government
fees and dues ; and upon arrival of the products at his port, such officer shall collect the prescribed fees', and inform the internal revenue officer, that he may
collect the tax upon it;. When these payments are made, he shall cancel the
bond, by writing across its face '' (cancelled," and shall sign his name thereto,
^ and deliver it to the maker or his representative. The agent who received the
bond shall, upon presentation to him of the bond so cancelled, also cancel the
duplicate in^his possession in the same manner, but shall retain the same so cancelled.
1/
.
•
TRANSHIPMENT OF PRODUCTS.
X L I I . If, from any cause, it becomes necessary to tranship any products in
transitu under permit, as above provided, notice thereof shall be given to the
permit officer of the port or place Avhere it is made, or, if made where there is
no such officer, then at the first port or place to be passed where there is one,
and obtain his approval of the transhipment, to be indorsed on the permit.- The
officer so approving will promptly advise the proper officer at the port of destination of his action in the premises.
PLANTATION SUPPLIES. .
X L I I I . Stock implements, and supplies, for plantations worked by freedmen
under the regulations relating thereto, may be permitted to be transported to such '
REPORT ON THE FINANCES.
309
plantations without payment of the fees hereafter prescribed, upon presentation to
the permit officer of a certificate of the supervising special agent, or assistant
special agent ofthe district in which they are located, in the following form :
Certificate for plantation supplies.
This may certifiy that
is a loyal person residing in the county
• of
.—, in the State of
, within the lines of actual occupation
by the military forces of the United States, and that he is working the plantation known as the
, in the
of:
, and State of
, and that he employs
. freedmen thereon, under the regulations of the-Secretary of the Treasury relating thereto ; that the articles aud
supplies named in the memorandum thereof, countersigned by me, and hereto
attached, are necessary in carrying on the said plantation and supporting the
freedmen and their families thereon.
Datedat
•
this •
day of
, 186—.
, Special Agent,
—
Agency.
PRODUCTS MOVING WITHOUT PERMIT TO BE SEIZED.
XLIV. Officers and agents of the Treasury Department are directed to seize
any products of an insurrectionary State found moving without permit as ,
above provided, or without evidence that all fees and government dues have
been paid, and* to cause proceedings to be instituted for the forfeiture thereof to
the United States.
FORFEITURE FOR VIOLATIONS.
XLV. All vessels, boats, and other vehicles used for transportation, violating
'regulations or local rules, and all cotton, tobacco, or other products or merchandise shipped or transported or purchased or sold in violation thereof, will
be forfeited to the United States. If any false statement be made or deception
practiced in obtaining an authority, certificate, or permit under these regulations,
such authority, certificate, or permit, and all others connected therewith or
affected thereby, will b6 absolutely void, and all merchandise purchased or
shipped under them shall be forfeited to the United States. In all cases of
forfeiture, as aforesaid, immediate seizure will be made and.proceedings instituted
promptly for condemnation. The attention of all officers of the government,
common carriers, shippers, consignees, oAvners, masters, conductors, agents,
drivers, and other persons connected with the transportation of merchandise,
or trading therein, is particularly directed to the acts of July 13, 1861, May 20,
1862, March 12, 1863, and July 2, 1864, and to the orders of the Secretaries of
War and of the Navy hereto appended.
FEES.
X L V I . The following fees are prescribed :
' •
•Fees for administering oath and certifying affidavit.
10 cents.
Fees for authority from agent
3 dolls.
Fees fbr certificate of assistant or local special agent.
10 cents.
Fees for each permit for purposes of trade
.
... 1
20 cents.
Fees for each permit to transport cotton from any insurrectionary
district to any loyal State, per pound
4 cents.
Fees for permit-to transport tobacco, per hhd.
2 dolls.
310
>
REPORT ON THE FINANCES.
Fees for permit to transport to or from such districts other ,products,
goods, wares, or merchandise, three per centum on the sworn
invoice value thereof at the place of shipment.
Fees for each permit for individual, family, or plantation supplies, on
every purchase over $20 and not over %bO
- 5 cents.
Over $50 and not over $100
'.
10 cents.
Over $100
15 cents.
For permits for individual, family, or plantation supplies, not over twenty dollars
in amount, no charge is allowed, except for revenue stamps, on affidavits and
certificates in districts under restriction; and no charge, except ^YQ cents for
permit and ^\^. cents for each revenue stamp on affidavit and certificate, is
allowed in States declared- in insurrection. AVhen purchases are less than five
dollars, the permit officer may dispense with affidavits and certificates, when*
no ground to suspect fraud or imposition appears.
Internal revenue stamps are required by law to be attached to affidavits, certificates, and bonds, but not to any other instruments or writings provided for by
these regulations. Stamps will be furnished by the .proper s'pecial agents at the
rate tixed by the internal revenue act, namely:
Affidavit
".
-.
'
.'...
...... 5
Bonds not exceeding $1,000
..:..'.
i . . . .50
Bonds exceeding $1,000, for every additional $1,000 or fractional part thereof.. 50
Certificates...
.....;.
5
'Power of attorney
„
.50
X L V I I . Every officer authorized by the Secretary of the Treasury to grant
permits under Regulation I I shall keep in his office a record of every permit
granted by liim^, showing the names of the owner, shipper, and consignee, the
place from and to which each transportation is permitted, the character and invoice value of the merchandise permitted, and shall-transmit to the Secre-.
tary, as nearly as possible on the first day of every month, an abstract ot
such record and an abstract statement; showing the permits granted daily to
parts of States not declared in insurrection, but in which trade is restricted, and'
also showing the number and aggregate amount of permits granted daily to
States declared in insurrection, the fees received, and the disposition made of the
same, together with the. names of all agency aids reporting to him, and the
compensatjon paid to each.
AGENTS TO PAY OVER MONEY, ETC.
X L V I I I . All money received by each assistant or local special agent shall be
paid over as promptly as possible to the supervising special agent, or to an
assistant treasurer, or designated depositary, as directed by him, and so that all
receipts during each month shall be paid over before the making of his required
monthly report; and all money received by each supervising special agent, or
collector, surveyor, or other officer authorized to grant permits under these
regulations, shall be promptly paid over to the assistant treasurer or designated
depositary most convenient to him, and so that all receipts for each month shall
be so paid over before the making of his monthly report.
OFFICERS TO REPORT.
XLTX. Every officer authorized to receive money under the°se regulations
shall transmit to the Secretary, on the first of each month, a report, stating in
detail all moneys so received by him during the preceding month, and from what
sources received, together with all expenses of his office incidental to the execution of these regulations; and if any money has been paid out or otherwise
disposed of by him during the month, an account thereof,.an.d. by what authority,
to whom, or for what purpose it was so paid or disposed of, with the vouchers
REPORT ON THE FINANCES.
311
therefor. A duplicate of this report and account, when made by officers in
States declared to be in insurrection, or in restricted districts in loyal States,
shall, at the same time, be transmitted to the' supervising special agent for the
agency in which it shall be made.
R E C o f o s — L O C A L SPECIAL AGENTS.
L. Local special agents shall keep a record of every permit and certificate given
by them, with the date and amouiit thereof, and the name and residence of the
party to whom given; of all bonds required of owners or holders of goods in
danger of being transported to insurgents, and their action where the required
bond is not given. And they will also, as nearly as possible on the first day of
every month, transmit to the proper supervising special agent a transcript of
such record, and .will deliver to such agent all bonds or securities received, by
them under these regulations.
X
/ RECORDvS—ASSISTANT SPECIAL AGENTS.
L I . Assistant special agents shall keep a record of all their official transactions,
showing specifically and in detail every, authority given to sell supplies; every
authority for the transportation of products; every inspection of a supply store,
and the results thereof; all appointments of agency aids on cars, vessels, and
boats, and the compensation of each; all seizures in cases of excess or evasion
of permits to blockaded ports; all seizures or detentions of vessels.or vehicles
departing, or attempting to depart, v/hen clearance has keen refused; all eases
of security required when goods found in danger of .being transported to insurgents, and if security not given, the action taken by them; all fees received'
for affidavits and authorities to sell supplies, and for the transportation of
products, and from whom and for what received. And they shall, on the first
day of every month, transmit to the proper supervising special agent a transcript,
of such record, and" ail. bonds or securities received by them under these regulations.
•
RECORDS
SUPERVISING SPECIAL AGENTS.
L I I . Supervising special agents shall keep a record of all their official transactions, showing fklly the name and location of each local special agent and
agency aid appointed by them, and the compensation of each; of conferences
with generals commanding departments, ^and. designations of military lines,
(RQJ^. IV;) of all authorities given for supply stores, stating the date, name of
\ trader, and amount of goods authorized; of the inspection of supply stores, and
the results; of all authorities given for the transportation of products, to whom
given, and the locality froin which and to which transportation is permitted; of
all the revocations of authorities, certificates, and permits; of all information
touching any goods or transactions given to other officers of the department;
of all appointments of agency aids upon cars, vessels, and boats; of all seizures
and detentions of vessels or vehicles departing or attempting to depart after
clearance has been refused; of all securities required and received of owners
or holders of goods in danger of being transported- to insurgents, and of their
action if security was not given. And on the first day of every month, as /
nearly as possible, they shall transmit to this department aii abstract of such
record for the previous month, together with a copy of the abstracts of records,
and a statement of all bonds and securities received by them from assistant and
local special agents.
GENERAL AGENT.
L I I I . The general agent will visit the several agencies and permit officers as
often as practicable, and. take or direct such action as may be necessary to in
312
^
REPORT ON' THE FINANCES.
sure a uniform construction of these regulations and hai-mony of action under
them; direct the making of such local rules by supervising special agents-as in
his judgment shall be proper; hear and decide, or refer to the Secretary of the
Treasury, .appeals from the action of the supervising or other special agents,
aild generally to cause the laws and regulations governino' restricted intercourse
to be faithfully and honestly administered. And he shall promptly report to the
Secretary of the Treasury all misconduct or inefficiency on the part of supervising, assistant, or other agents and officers engaged in executing these regulations.
'.
'
THESE REGULATIONS TO SUPERSEDE ALL OTHERS.
LIV. These regulations shall supersede those of September 11, 1863, and all
others conflicting herewith affecting commercial intercourse with States declared
in insurrection; and all permits hereafter granted by any officer of the Treasury
Department will be granted in pursuance of. them and of the local rules authorized by them, or by virtue of authority hereafter given by the Secretary of the
Treasury.
AUTHORITIES REVOKED.
LV., All existing authorities to purchase products In insurrectionary States
are hereby revoked, except that products purchased in good faith under such
authorities, and paid for prior to the date hereof, may be transported in the
same manner and subject to the same conditions as products raised by the
labor of freedmen.~(Reg. X X X V I I I . )
All authorities to transport goods, wares, or merchandise into an insurrectionary State are hereby revoked.
W^HEN REGULATIONS TAKE
EFFECT."
LVI. These regulations shall take effect upon the publication thereof
.
ABANDONED, C A P T U R E D , AND CONFISCABLE P E R S O N A L
PROPERTY.
Regulations prescribed by the Secretary of the Treasury concerning abandoned, ccqUured, and confiscable property, under the acts of Congress respectively app>^'oved March 12, 1863, and July 2, 1864, •
AGENTS TO CARRY OUT THESE REGULATIONS.
I. The regulations relative to abandoned, captured,, and confiscable personal
property will he carried into effect by the same agents and under the same
supervision as are provided under the regulations concerning commercial intercourse.
ASSISTANT SPECIAL AGENTS IN EACH AGENCY.
I L There shall be assigned to each special agency such number of assistant
special agents as may be necessary, who, with the supervising special agent,
shall collect and receive all abandoned, captured, and confiscable property, except such as has been used or Avas intended to be used for waging or carrying
on w^ar against the United States, viz: arms, ordnance, ships, steamboats, or
other water-crafi, and their furniture, forage, military supplies, and munitions
of Avar.
REPORT ON THE FINANCES.
313
ABANDONED, CAPTURED, AND CONFISCABLE PROPERTY DESCRIBED.
I I I . Abandoned property is that which has been or may be deserted by the
owners, or when the lawful owner thereof shall be voluntarily absent therefrom,
and engaged either in arms or otherwise in aiding or encouraging the rebellion.
Captured property is that Avhich has been or may be seized or taken from
hostile possession by the military or naval forces of the United States.
Confiscable propei^ty is that which is liable to confiscation under the act of
J u l y 17, 1862.
AGENTS TO KEEP RECORDS.
IV. Each agent collecting or receiving any such property will immediately
make and keep a full record of all the facts or information concerning it known
or accessible to him, including, as iiearly as possible, the following: the character
and quantity ofthe property received or collected; where captured, or found, or
received as abandoned; under what circumstances; by Avhom owned or alleged
to be owned; noting, where practicable, the name and address of one or more
truthful residents in the neighborhood acquainted with the property and the
owner or claimant thereof, and any statements they may make in connexion
therewith; by whom such property was captured, abandoned, or seized for confiscation; by whom received or collected; from whom received; all names,
marks, signs, or devices, (whether distinct, indistinct, or partially erased,) upon
such property; together with all other information which may in any way serve
to identify or make known the history of -any particular lot, or to trace the
same, or the proceeds thereof, from thje earliest period possible to its final disposition.
/
He will also charge against each lot, and keep a true and detailed account in
triplicate of each item of expense incurred in its collection, transportation, care,,
and sale, or other disposition by him, or, Avhere two or-more lots are treated
together, a fair and just proportion against each, as well as all fees due in any
way to the government thereon.
AGENTS TO MAKE REPORTS.
V. When such property is collected or received by an assistant special agent
he will promptly transmit one copy of the above record to the Secretary of the
Treasury, and one to the proper supervising special agent, and will, retain one
copy for his own files. When it is so collected or received by a supervising
special agent, he will transmit one copy of the record to the Secretary of the
Treasury, and retain one copy for his own files.
AGENTS TO
RECEIVE AND COLLECT ABANDONED
GIVE RECEIPTS.
PERSONAL
PROPERTY AND
V I . Such agents will receive and collect abandoned personal property from
any officer or private of the regular or volunteer forces of the United States, or
any officer, sailor, or marine in the naval service of the United States, upon the
inland waters of the United States, who may have, take, or receive any abaiv
doned property from persons in such insurrectionary districts, or have it under
tlieir control, and the agent receiving it will in all cases give a receipt therefor,
in the following form :
Received
of
, estimated at $
, taken or received and held
by him as abandoned property in an insurrectionary district, and claimed to be
the property of —
, and turned over to me by said
, which property
I have received as agent of the Treasury Department, appointed in pursuance
of certain acts of Congress, approved July 13, 1861, May 20, 1862, March 12,.
1863, and July 2, 1864.
314
. '
REPORT ON THE FINANCES.
The said property to be transported and disposed of under the regulations of
the Secretary of the Treasury, prescribed in pursuance of the authority conferred on him by said acts.^^
'
v
Dated
, 186—.
•
And a record of the property so collected and received shall be made, and the
property disposed of as directed in Regulations IV, I X , X I , and X V .
AGENTS TO RECEIVE PROPERTY FROM PERSONS IN MILITARY OR NAVAL
SERVICE.
,
V I I . Such agents Avill collect and receive of any officer or private, or person
employed in or Avith the regular and volunteer forces ofthe United States, any
property held by him Avhich shall have been captured in any district declared
to be in insurrection against the United States, except such as shall.be required
for military use of the United States forces; and all property so held by them .
shall be received by the agent as captured property, leaving all questions concerning the class to Avhicli it belongs for the consideration of the Secretary of
the Treasury; and they shall also receive Avith such property the necessary invoices thereof, and all receipts, bills of lading, and other papers, documents and
vouchers, shoAving title to such property or the right to the possession, control,
or direction thereof, and such order, indorsement, or AAaiting as the party has
poAver to make, to enable such agent to take possession of such property or the
proceeds thereof.
.
.
" •
And he will give to the officer, private, or person from whom any property is
so received, a receipt, in the form folloAving : .
" Received of
, estimated at $
, captured by the forces of the
United States, .and claimed to be the property of
, which property I
have received as special* agent ofthe Treasury Department, appointed in pursuance of certain acts of Congress approved July 13, 1861, May 20, 1862, March
12, 1863, and July 2, 1864. The said property to be transported and disposed
of under the regulations of the Secretary of the Treasury pfes'criBed in pursu^
ance of the authority conferred on him by said acts."
And a record of the property so collected and received shall be made, and
copies transmitted, and the property disposed of, as. directed in Regulations IV,
I X , X I , and XV.
PROPERTY
REQUIRED
FOR PUBLIC USE TO BE APPRAISED
OVER.
AND DELIVERED
V I I I . When any part of the goods or property received or collected by any
supervising or assistant special agent is demanded for public use, and a requisition therefor is presented, signed by the general commanding department, or by
some other officer authorized by such commander of department, the special
agent having such property in charge shall select three competent and disinterested persons, to be approved by such officer, who shall make odth fbr the faithful discharge of their duties, and Avho shall appraise said goods or property, and
make a certificate thereof in the folloAving form :'
The undersigned having been aj^poiiited by
, special agent, to appraise
certain property alleged to have been collected or receiv edas abandoned or captured by
—, special agent of the Treasury Department, having each of us
made oath for the faithful discharge of our duty as such appraisers, do certify
that Ave have carefully examined and appraised the folloAving described property,
to wit:
—, and that said property is Avorth —^
.
Appraisers.
REPORT ON THE FINANCES,
315
Which certificate shall be certified by the special agent and by the officer receiving said property ; and the goods or property so appraised shall be delivered
over to the officer appointed to receive it; and the special agent shall in all such
cases require from the officer or agent receiving said goods or property a receipt,
in the following form :
•
Received of
, alleged to .have been colle.cted or received by him as
abandoned or captured, and which has been this day appraised by
appraisers appointed with my approval, to be Avorth
— dollars, which property has been delivered to me by said agent to be appropriated to the public
use, as provided in the second section of the act of Congress, approved March
12, 1863, entitled " An act to provide for the collection of abandoned property,
and the prevention of frauds in 'insurrectionary districts within the United
States."
'
And he shall keep a record of all expenses incurred on account thereof, with
a full description of all such property, and shall make a full report of such appraisal proceedings to the Secretary of the Treasury, and transmit thercAvith ,
copies of all papers in the case, and, if an assistant special agent, he shall send
copies of the report and all other papers in the case^ to the proper supervising
special agent.
DISPOSITION OF PERISHABLE PROPERTY AND SUCH AS CANNOT BE TRANSPORTED.
I X . In all cases Avhere captured and abandoned property of a perishable nature shall be collected or received by the proper agents of this department, and
its immediate sale is required by the interest.of all concerned, such agent shall,
where practicable, forward it Avithout delay to the nearest place designated by
the Secretary or by regulation as a place of sale Avithin a loyal State, consigned
to the proper officer of this department, AA^ho shall forthwith cause it to be sold
at auction to the highest bidder; all such shipments to be accompanied by a
statement as required by Regulation IV.
If, from the character of the property, it shall be impracticable so to transport it, the agent shall cause the same to be appraised by three disinterested
persons, and to be sold at public auction, and promptly submit a full report, as "
prescribed by Regulation IV, together Avith the certificate of appraisal, taken in
triplicate, and the account of sales, and hold the proceeds subject to the direction
of the supervising special agent for that agency.
CONTRACTS FOR COLLECTION AND DELIVERY OF PROPERTY.
X . When prdperty is liable to be lost or -destroyed, in consequence of its
location being unknoAvn to the special agents, or from other causes, and" parties
propose, for compensation, to collect and deliver it into the hands of siich agents,
at points designated by them, supervising special agents may contract, on
behalf of the United States, for the collection and delivery to them of such
property in their respective agencies, on the best possible terms, not exceeding
twenty-five per cent, of the proceeds of the property, Avhich percentage must
b.e full compensation for all expenses, of whatCA^er character, incurred in collecting, preparing, and deliA^ering such property at the points designated. Prior
to any such contract being made, the party proposing must submit in Avriting a
statenient of the kind and amount of property proposed to be collected, the
locality Avhence to be obtained, and all the facts and circumstances connected
Avith it, particularly as to its OAvnership. And any contract made in pursuance
of this regulation must be in writing and restricted to the collection and delivery
of particular lots at. named localities ; or, Avhen circumstances clearly justify it,
to the general collection and delivery of all abandoned property in limited districts not greater in any case than one parish or county, and not more than'one
district to be assigned to one contractor.
316
REPORT ON THE FINANCES.
Before payment to any contractor under any contract made in pursuance of
this regulation, he shall execute a bond, Avith penalty equal to the amount
stipulated to be paid to him, and Avith sureties satisfactory to the supervising
special agent, indemnifying the United States against all claims to the property
deliA^ered on account of damages by trespass, or otherwise occasioned by the
act or connivance of the contractor, arid against all claims that may arise on
account of expenses incurred in the collection, preparation, and transportation
of said property to the points designated in said contract.'^
, Should a case arise, in the opinion of the supervising special agent, justifying
the payment of a larger percentage that one-quarter of the proceeds of the
property, he Avill make a statement of the facts and circumstances, and the reasons, in his opinion, justifying such additional allowance, and refer the same to
the Secretary for instructions.
And for the purpose of getting possession of and transporting to market as
much of the captured and abandoned property as possible, supervising special
agents, or assistant special agents under their direction, will appoint and employ
in their respective agencies, at such per diem compensation as may be judged
proper, subject to approA'-al of the Secretary.of the.Treasury, such local special
agents and agency aids as may be^ necessp-ry therefor, instructing them fully as
to the execution/of the duties respectively assigned to them. .
DISPOSITION OF CONFISCABLE PROPERTY.
\
•
.
X I . All confiscable personal property collected or received in any agency
shall forthwith be forwarded to the supervising special agent thereof, or as
directed by him to the proper officer of the Treasury Department, at the port
or place to Avhich it shall be sent for legal proceedings, under the act of J u l y
17, 1862; and upon presentation to such officer by the United States marshal
ofthe proper Avrit in such proceedings, issued by a court of competent jurisdiction, the said property shall be delivered to him. Upon making such delivery,
the officer delivering Avill require from the rnarshal duplicate receipts therefor, in
the folioAving form :
Received of
, supervising special agent, appointed to collect and receive
confiscable property, as provided in the act of Congress approved July 2, 1864,
the folloAA^ng described property, viz :
Avhicli it is alleged belonged
to
, of
, in the State of
', whose property, it is charged, is
confiscable under the act of Congress approved J u l y 17, 1862.
By virtue of a Avrit issued by the
court, in proceedings therein for the
condemnation of said property, under the last-named act, I have demanded and
received the same.
.Dated -^
, 186—.
RECO'RD TO BE K E P T OF CONFISCABLE P R O P E R T Y .
X I I . Agents collecting and receiA^ng such property Avill be careful to ascertain and record, in addition to the requirements of Regulation IV, all allegations
against the OAvner of the property, together Avith tlie names and residences of
witnesses by whom they can be sustained, and all other facts relating thereto '
which may tend to secure justice under the law, and Avill transmit one copy
thereof to the United States district attorney, who is to institute proceedings
fbr confiscation.
CAPTURED, ABANDONED, OR CONFISCABLE PROPERTY TO BE RELEASED ONLY
BY AUTHORITY OF SECRETARY.
<
X I I I . No property collected or received as captured, abandoned, or confiscable under any act of Congress, shall be released by any agent, except- by
REPORT ON THE FINANCES.
317
special authority from the Secretary of the Treasury, to any persons claiming
ownership of such property; nor shall any permit be giA^en. by such agents to
individuals to remove such property; nor shall any liability be incurred or
assumed or contract be made on the part of the United States by such agents,
except as authorized by these regulations. No personal favor shall in any case
be extended to one individual or party rather cthan another.
ASSISTANT AGENTS TO FORAVARD PROPERTY. ^
X I V . All abandoned, captured, or confiscable property, collected or received
by an assistant special agent, will be promptly forwarded by him to the supervising special agent of the agency in Avhich it shall be collected or received, or
to such place of sale as he may direct. And all such property collected or received by a supervising special agent shall be by him either sold"^or forwarded
for sale in compliance Avith instructions to him from the Secretary of the Treasury, or from the general agent of the Treasury Department.
DISPOSITION OF PERSONAL
PROPERTY.
XV. All personal property collected and received in compliance Avitb these
regulations, other than such as may. be appropriated to public use, shall be
transported to such places as shall be designated by the Secretary of the Treasury as places of sale, consigned to the supervising special agent of ..the agency
in Avhich it is collected or received, if Avithin his agency, or to such other person
as shall be specially authorized by the Secretary to receive the same, and shall
there be sold by such supervising special 'agent, or other person, at public auction to the highest bidder, for laAvful money, pursuant- to notice previously
published of the time and place of sale.
PAYMENT OF EXPENSES OF PROPERTY.
X V I . Supervising special agents, and such other persons as shall be specially
authorized by the Secretary of the Treasury to receive and sell captured, abandoned, and confiscable property, Avill pay or cause to be paid, out of the general
fund arising from the sale of all such property received and sold by him, all
expenses necessarily incurred in collecting, receiving, securing, and disposing.of
the same, including fees, taxes, freights, storage, charges, labor, and other necessary expenses, being careful to avoid all useless or indiscreet expenditures; and
Avjll charge each particular lot or parcel with the specific or proportionate
amount of all such expenses as can be made specific or proportionate charges
to each lot or parcel; and Avill also charge and retain out of the proceeds of
each lot or parcel one and' one-half per centum thereof for the payment of such
expenses connected with the collection, transportation and.sale, or other disposition thereof, as cannot be made specific or proportionate charges against each
lot or parcel, or areaiot otherAvise provided for, such as rents, compensation to
clerks, or other employes, auctioneers, printing, and advertising, a carefully
stated account of Avhich Avill be kept by such agents, or other persons, shoAving
in detail all expenses paid out of this fund arising from such charge; and, unless unavoidably prevented, they Avill take vouchers for all expenditures made
under this regulation, and transmit the.same with their accounts to the Secretary of the Treasury. Out' of the balance, if any, of said one and one-half
per centum remaining after defraying said expenses the several supervising
special agents, or other persons selling as aforesaid, ma}''retain, as compensation
for extra care and responsibility, a sum not exceeding three-fourths of 'one per
centum of the amount of such sales; and with the- remainder, if any, may re-.
Avard extra seivices in the collection and care of property,^rendered by agents
and others, in such, manner and to such amount as maybe approved or directed
by the Secretary of the Treasury.
318
REPORT ON THE FINANCES.
SUPERVISING SPECIAL AGENTS TO RENDER MONTHLY ACCOUNT CURRENT.
X V I L Each supervising special agent, or other person as aforesaid, shall
make a full record of each lot or parcel of property coming to his possession,
in the manner prescribed by Regulation IV, and report the same, and all sales
or other'disposition thereof, madeoby him, rendering a monthly account current
of all his transactions to the Secretary,' accompanying the same Avith receipts or
other vouchers for all moneys paid out by him. All balances remaining in his
hands shall be deposited in the Treasury, from time to time, as directed by the
Secretary.
ABANDONED AND CONFISCABLE LANDS, HOUSES, AND TENEMENTS..
Regulations concerning the charge and leasing of abandoned a.nd confiscable
lands, houses, and tenements, in States declared in insurrection, made in pursuance of the act of Congress on that subject, approved July 2, 1864.
AGENTS TO CARRY OUT THESE REGULATIONS.
L The regulations relative to abandoned arid confiscable lands, houses and
tenements Avill be carried into effect by the same agents, and under the same supervision, as are provided under the regulations concerning commercial intercourse.
AGENTS TO TAKE POSSESSION OF ABANDONED LANDS, T E N E M E N T S , E T C .
I I . The superAHsing special agent of each agency, and such assistant special
agents therein as shall be designated for that purpose, AAHII take possession of all
lands, houses and tenements therein, abandoned by the lawful owners thereof,
and all such as are confiscable under the act of Congress approved J u l y 17, 1862.
ASSISTANT AGENT TO KEEP RECORD AND MAKE REPORT.
I I I . When 'an assistaut special agent shall take possession of any such
property, he Avill promptly record, in a book to be kept by him for that purpose,
a full description of the property, Avitli a statement of its condition, the name of
the owner, and any facts relating to him or to the projDerty Avliich may affect tlie
rights of the United States or of others interested in the property, one copy o f
which record he will promptly transmit to the Secretary of the Treasury, and
qne copy to the proper supervising special agent, who will record the same in a
book to be kept for that purpose.
SUPERVISING SPECIAL AGENT TO MAKE RECORD AND REPORT:
'
IV. When a supervising special agent shall take possession of any such
property, he Avill make a record as above required of an assistant special agent,
and Avill transmit a copy thereof to the Secretary of the Treasury.
LANDS, TENEMENTS, ETC., TO BE LEASED.
V. All property so possessed Avill be rented fis soon as practicable by the
supervising special agent or the assistant special agent, under his direction, having
such possession. No lease Avill be made fbr more than tweh^e months, and, when
practicable, such property, shall be rented from month to month. All leases AAHII
be in Avriting, and those for plantations shall be in the following form:
, Memorandani of. agreement made this
day of
—, 186 , betVeen ^
, special agent of the Treasury Department, duly appointed under the acts
REPORT.ON THE FINANCES.
319
of Congress respectively approved March 12,1863, and July 2,1864, for^ taking
charge of captured and abandoned property, and leasing abandoned and.confiscable lands, houses, and tenements in the
:
agency, and
, of
,
in the county of
, and State of —
•.
Witnesseth, t h ^ in pursuance of said acts, and of the instructions of the
Secretary of the Treasury, the said agent, for and in behalf of the United States,
agrees, upon the terms hereinafter contained, to lease to the said
from the
:— day of —
, 186—, to the
• day of\
, 186—'-, the following described lands and premises, to Avit: -—•_
.
And the said
hereby agrees that one equal
part of the productions realized by the cultivation and Avorking of the plantation afbresaid shall be
promptly gathered, prepared and delivered to the authorized agent of the United
States at —'•
, on or before the
day of —•
, 186—, in proper
packages and condition for transportation.
And the said
further agrees in relation to the employment and payment'
•of freedmen worked upon the said plantation, that he Avill employ and pay them,
and provide for their families, in compliance Avith the regulations of the Secretary
of the Treasury, dated July 29, 1864, concerning the employment and general
welfare of freedmen, Avhicli regulations are made apart of this agreement so far
as they relate to employers and employed; and, further, that he Avill do all things
required of him by the regulations of the Secretary of the Treasury concerning
abandoned, captured, and confiscable property.
Signed, sealed, and delivered )
'
.
in presence of
]
. .,
.
.
.
.
[L-'S.]
. I^L. S.J
W H E N LEASE IS FOR HOUSES AND TENEMENTS ONLY.
V I . When the lease is for houses and tenements only, then it shall be in the
aboA^e form to the Avords "to lease to the said -^
," and instead of what
folloAvs therein insert as folloAvs:
from the
day of
, 18 , from month to month, either party hereto
being at liberty to tprminate this lease at the end of any month from the date
hereof, the following described premises :
.
And the said
hereby agrees to pay to the said agent
— dollars
per month, for each month from the date hereof, so long as he shall continue in
possession of the said premises, and to pay the rent of each month in advance,
and at the expiration of this lease as aforesaid to deliver possession of the said
property to the saiid agent, or his successor, in as good condition as the same
is now in, loss by fire or other unavoidable injury excepted.
*
Signed, sealed and delivered
in presence of
. [L. s.'
r—
•
. [L. S."^
LEASES TO BE MADE IN TRIPLICATE.
V I I . All leases of lands, houses, and tenements shall be made in triplicate,,
one of Avhich shall be retaiined by the lessee, one will be retained by the special
agent making the lease, and one will be forwarded to the Secretary of the
Treasury.. A record Avill be made by each.agent making a lease, containing a
copy thereof, and any facts connected thercAvith which may affect the same. A
copy of the record will also be made in a book kept by the supervising special
agent for that purpose.
..
320
REPORT ON THE FINANCES.
AGENT TO RECEIPT FOR RENTS.
V I I I . Upon the receipt of products or money for rent, the agent receiving
the same will indorse his receipt therefor upon the copy of the lease held by the
lessee, and also give him a certified copy of the receipt, which the lessee will
promptly forAvard to the Secretary of the Treasury.
ASSISTANT AGENTS TO KEEP RECORD OF RENTS RECEIVED.
I X . When products or money shall b^e received by an assistant special agent,
he will make .an entry in his books of account; stating the products or amoimt
of money so received, the name of the person from Avhom received, and the lease
upon, account of Avhich they are paid, the date of receipt, and any other facts
connected thercAvith Avhich should be recorded. He Avill promptly send the
products or money so received, with a copy of the entry made,, to the proper
supervising special agent, Avho Avill credit the products or money in his books
of account, and make an entry in each case similar to that above required, and
send duplicate receipts in each case to the assistant special agent, who Avill retain
one copy and send the other to the Secretary of the Treasury.
SUPERVISING AGENTS TO KEEP RECORD OF RENTS RECEIVED.
X . When the products or moneys are received by a supervising special agent,
he Avill make the same entry above required of assistant special agents, in his
books of account, and Avill send' a copy thereof to the Secretary of the Treasury.
DESCRIPTION OF CONFISCABLE LANDS, TENEMENTS, ETC., TO BE KEPT.
X L A careful description of all lands, houses, and tenements taken possession of by a supervising special agent, or by his direction, as confiscable, will
be recorded by him in a book kept fbr that purpose, in Avhich wnll be entered
all allegations against the owner Avhich are relied on for condemnation, together
Avith the names and residence of the witnesses to substantiate them, a copy of
w^hich record in each case AAdll be sent to the Secretary of the Treasury.
COPY OF RECORD OF CONFISCABLE LifNDS, ETC., TO BE SENT TO UNITED STATES
DISTRICT ATTORNEY IN CERTAIN CASES.
X I I . When any such lands, houses, and tenements are situated in a district
within jurisdiction of a federal court exercising its functions, a copy of the above
record, together with a statement of any other facts knoAvn to the supervising
special agent affecting the same, will be sent by him to the proper United States
district attorney, that proceedings fbr confiscation may be instituted, but such
agent Avill'continue in charge of the property until relieved therefrom by order
of the court in Avhich.such proceed.ings are instituted.
PRODUCTS RECEIVED FOR RENTS TO. BE SOLD.
X I I I . Supervising special agents Avill sell or dispose of all products received
by them for rents, in the same manner and subject to the same r(^gulations as
are prescribed by the Secretary of the Treasury concerning the sale and disposition of captured, abandoned, and confiscable personal property. ^
MONEY REQEIVED FOR RENTS TO BE DEPOSITED.
X I V . All money arising from rents, after payment therefrom of any expenses
that may be approved by the Secretary of the Treasury, will be deposited by
the supervising special agents, Avith a designated United States depositary or
assistant treasurer, and each supervising special agent Avill make a full record
REPORT ON THE FINANCES.^
321
of all his proceedings, and Avill report the same from time to time to the Secretary of the Treasury, and will render to him a monthly account current of all
his transactions, accompanying the same Avith receipts or other vouchers, fpr all
moneys paid out b y him, referring" to the letter of approval thereof frbm the
Secretary of the Treasury.
EMPLOYMENT AND W E L F A R E OF FREEDMEN.
XV. I n leasing abandoned and confiscable lands, provisions shall be made,
as far as practicable, for the employment and general welfare of freedmen, and
provision may be made in such leases,'and also with those working their own
lands and employing freedmen under rules established in relation thereto, for
obtaining supplies free frora the payment ofthe fee charged in other cases, and
for the support of the helpless among such freedmen.
FREEDMEN.
Regulations providing f o r the employment and general, welfare of all persons
within the lines of national milito.ry occupation within insurrectionary States,
formerly held as slaves, who are or shall become free.
AGENTS TO CARRY OUT THESE REGULATIONS.
I. The regulations relatiA^eto the employment and general welfare of freed• men will be carried into effect by the same agents and under the same super-.
vision as are provided under the regulations concerning commercial intercourse
FREEDMEN'S HOME^ COLONIES.
I I . There shall be established in each special agency one or more places to be
known as "Freedmen's Home Colonies," where all freed persons Avithin the
agency may be received and provided for in pursuance of these regulations.
SUPERINTENDENT OF F R E E D M E N — H I S
DUTIES.
' I I I . A superintendent of freedmen will be appointed for each one of these
colonies, under the general direction of the proper supervising special agent.
Superintendents will make such arrangements as shall be necessary at each
colony, to provide temporary shelter and care for persons received there, and
also such buildings as are proper for the permanent use of those retained there; .
and Avill obtain such working animals and other agricultural implements of
labor and other supplies as may be necessary and proper for the economical
conduct of these establishments. They Avill also keep books of record in Avhich
shall be entered the name, age, condition, former OAvner, residence, and occupation of- each person received in these colonies; also, the marriages,' births, and
deaths occurring therein; also, all departures, and,by whom those departing are
employed, for what purpose, at what place, and on Avhat terms.
CLASSIFICATION OF FREEDMEN AND THEIR W A G E S .
IV. All persons of proper age and condition to labor, when received, shall be
classified by the superintendent as follows: Sound persons, over 18 and under
40 years of age, shall be classed as No. 1 hands; over 14 and under 18, and
over 40 and under 55,-No. 2 ; oA^er 12 and under 14, and over ob. No. 3. Persons suffering from any physical defect or infirmity, but able to work, shall be
21 F
•
322
REPORT ON T H E
FINANCES.
classed as h e considers proper. T h e minimum r a t e of wages of N o . 1 males
shall be $25 ^per m o n t h ; N o . 2, $ 2 0 ; N o . 3, $ 1 5 . Nos. 1, 2, and 3 females
$ 1 8 , $14, $10. T h e s e rates shall not restrict mechanics a n d others from con• tracting fbr higher wages if t h e y can do so.
• •
EMPLOYMENT TO BE PROVIDED FOR FREEDMEN OF PROPER AGE.
V . S u p e r i n t e n d e n t s Avill see t h a t all persons so received, registered, and
classified, Avho are able to labor, are p r o m p t l y provided with employment b j
lessees or others desiring their labor, upon the tei-ms specified, and t h e y will
jiermit none over the age of tAvelve capable of labor to remain in idleness; and
t h e y will, as far as possible, obtain from planters and others the names and
other particulars above specified, of all freed persons in their employ or within
their knoAvledge in t h e district Avithin Avhich these colonies are located, a record
of Avhich shall be k e p t b y t h e m as above provided, and t h e y will do w h a t t h e y
consistently can to see, t h a t all such persons are provided with employment at
rates equal to those above specified, a n d t h a t t h e helpless among them are p r o p e r l y cared for.
APPLICATIONS FOR LABORERS TO BE RECEIVED AND RECORDED.
V I . Superintendents will receive and record all applications for t h e labor of
freedmen, that those received m a y be p r o m p t l y furnished -Avith employment.
^Planters and others employing parents Avill be required to t a k e their children
with them, unless t h e parent prefers to h a v e them remain, in which case superintendents Avill see t h a t provision is made to a p p l y sufficient of-the Avages of
t h e parent to support the children at t h e colony.
'
WRITTEN AGREEMENTS TO BE MADE BETWEEN EMPLOYERS AND EMPLOYES
AND CONDITIONS.
V I I . Superintendents shall see that written agreements are made betAveen t h e
employer and the employ^,'by which, in addition to t h e wages above fixed, t h e em- '
ployer shall a g r e e to furnish, Avithout charge, sufficient quarters fbr the laborers,
a separate tenement for- each family, with proper regard for sanitary condition,
one acre of ground for garden purposes to each family, fuel, medical attendance,
and schools for children; also, t h a t laborers shall be paid for full time, unless t h e y
are sick or voluntarily neglect to Avork; t h a t one-half their m o n t h l y Avages shall
be paid to t h e laborer during each month, a n d the other half at t h e end of the
term of e m p l o y m e n t ; that, in case the laborer violates his contract b y v o l u n t a r y absence or continued neglect to work, the half wages due to him shall be
forfeited, one half to t h e employer, and one half to t h e government to aid in
supporting the helpless; t h a t a n y wages due to the laborers, under t h e agree-,
ment, shall be a first lien upon all crops produced, a n d t h a t no shipment of
p r o d u c t s shall be made until t h e superintendent shall certify t h a t all dues to
laborers are paid or satisfactorily a r r a n g e d ; that no labor in excess of ten hours
per d a y shall be required, but if more shall be performed at the request of t h e
employer e x t r a p a y m e n t shall be made therefor; t h a t t h e employers.shall keep
on h a n d and sell to their employes, at actual cost on t h e plantation, a sufficient
supply of wholesome food a n d proper clothing for themselves and their famihes.
INTEREST. IN PROFITS OF LABOR MAY BE GIVEN INSTEAD OF WAGES.
V I I I . I n case a n y person employing freedmen to labor on plantations shall
Avish to give an interes;. in the profits of their labor instead of t h e Avages above
fixed, and t h e laborers desire to accept t h e same, an agreement in writing m a y
l e m a d e accordingly, subject to t h e a p p r o v a l of t h e proper superintendent.
REPORT ON THE FINANCES.
323
Where civil courts are established within reach of parties complaining under
these agreements, they may seek redress there ; but if no such courts are Avithin
reach, then the complaining party may state his case to a superintendent, Avho,
after hearing both parties, shall decide betAveen them. Either party may appeal
to the proper supervising special agent, Avhose decision shall be final.
CARE OF AGED AND INFIRM FREEDMEN.
I X . Aged or infirm freed persons, and orphan children under twelve years
of age, and others unfit for regular labor Avho cannot be otherAvise provided for,
wdll be retained and provided for by superintendents, and each superintendent
will see that all such persons under his care perform |all such labor as is proper,
considering their condition; and he will employ as many hands, at regular rates,
as maybe requisite for producing on the plantation all things that can be raised,
necessary to the support of the establishment, and no more; and he Avill require
all freed persons temporarily there to labor Avithout Avages, until they can be
employed elscAvbere. He Avill proAdde such medical attendance and Bchools as
are necessary and proper.
.
HOME COLONIES MAY BE ASSIGNED TO ASSOCIATIONS UPON CERTAIN CONDITIONS.
X. Any association or combination of associations desiring to improve the
condition of fi-eedmen will have assigned to their care and general charge such
freedmen's home colonies as they may desire, and as they can give satisfactory
assurance of their ability to proAdde for. Superintendents for any such colonies
AAdll be appointed upon the nomination and in pursuance of the Avishes of such
associations, and every proper*facility for the execution of their purposes Avill be
given b y t h e supervising arid assistant special agents. Associations, desiring
to operate under this clause, are notified that the Secretary reserA^es the right
to revoke or modify this regulation AAdien ever, in his judgment, .the public inter
ests Avill be promoted by such action.
RESERVATIONS OF LAND FOR FREEDMEN'S LABOR COLONIES.
X I . For the purpose of promoting habits of industry and self-reliance
among freedmen, and to encourage them to locate in colonies, and' tb enable
them to work advantageously, there will be reserved in the respective special
agencies .such contiguous, abandoned, and confiscable lands and plantations as
may be proper for that purpose, for the exclusive use and cultivation of freedmen, Avhich reservations Avill be called Freedmen's Labor Colonies. Over each
of these colonies there Avill be appointed a superintendent for leasing small
tracts therein to such freedmen as are able to "work them; and such lessees
shall be subject to the same conditions and entitled tothe same rights and privi
leges as other lessees.
.'
LABOR COLONIES MAY BE ASSIGNED TO ASSOCIATIONS ON CERTAIN CONDITIONS.
X I I . Any association, or combination of associations, desiring to aid lessees
in such colonies Avho liaA^e not sufficient means to cultivate Avithout aid, Avill
have set apart to their beneficiaries such part or the Avhole of any one of these
colonies as they shall give satisfactory assurance of their ability to provide for ; •
and in case they agree to provide the necessary Avorking animals, agricultural
implements, seeds', and other aid Avhich may be necessary for the cultivation of
the whole of any such colony, such superintendent will be appointed as may
be desired by the association. Associations .desiring to operate under this
324
REPORT ON THE FINANCES.
clause are notified that the Secretary reserA^es the right to revoke or modify this
regulation Avhenever, in his judgment, the public interests Avill be promoted hy
such action.
. '
' -.
'
SCHOOLS WILL BE ESTABLISHED.
X I I I . Schools will be established Avithin these home and labor colonies sufficient for the education of all children there under the age of twelve years,
teachers for which Avill be provided by the superintendent or by the association, as the case may be..
PENALTIES FOR ILL USAGE OF FREEDMEN.
X I V . Ill usage of freedmen by lessees or others employed by them Avill be
regarded as sufficient ground for the forfeiture of the contract between lessee
and laborer, or, if the case be an aggravated one, of the lease of a plantation.
Superintendents will promptly and fully investigate complaints of this character, and if they prove to be well founded, they Avill annul the contract for
labor as above.
If, in their opinion, this action is inadequate, they Avill report the case to the
proper supervising special agent, who may, if he-thinks proper, cancel the'lease,
subject to appeal to the generahagent.
f
EXPENSES TO BE APPROVED BY SECRETARY—COPIES OF ALL PAPERS TO BE
TRANSMITTED.
X V . All expenses must be authorized and approved by the Secretary of the
Treasury. Each sliperintendent, on the first of every month, Avill furnish the
Secretary of the Treasury and the proper supervising special agent with copies
of all records, agreements, and other papers under his charge, and also a monthly
statement of accounts of all receipts and expenditures, Avith vouchers for all
money paid out. Supervising special agents Avill-render a monthly account
current of all receipts and expenditures within their respective agencies under
these regulations, accompanied Avitli vouchers for all money paid by them.
ORDER OF SECRETARY QF WAR.
[General Orders No. 88.] .
^
W A R DEPARTMENT, WASHINGTON,
March 31, 1863.
For the purpose of more effectually preventing all commercial intercourse
with insurrectionary States, except such as shall be authorized in pursuance of
laAV, and of securing consistent, uniform, and efficient action in conducting such
intercourse as shall be so authorized, and for the purpose of carrying out the
provisions of an act of Congress entitled " An act to provide for the collection'
of abandoned property and for the prevention of fi^auds in insurrectionary
States," approved March 12, 1863, it is hereby ordered:
That no officer of the army of the United States, nor other person connected
thercAvith, shall authorize or liaA^e any interest in the transportation of any
goods, wares, or merchandise (except supplies belonging to or contracted for by
the United States, designed for the military or naval forces thereof,, and moAdng
under military or naval orders, and except, also, sutlers' supplies and other
things- necessary for the' use and comfort of the troops of the United States,
REPORT ON THE FINANCES.
325
and moving under permits of the authorized officers of the Treasury Department)
into any State declared by the President to be in insurrection ; nor authorize
nor^have any interest in the "purchase or sale therein of any goods or chattels,
w^ares or merchandise, cotton, tobacco, or other pi;oduct of the soil thereof, nor
the transportation of the same, except as aforesaid, therefrom or therein; nor
shall any such officer or person authorize, prohibit, or in any manner interfere
with any such purchase or sale or transportation, Avhich shall be conducted under the regulations of the Secretary of the Treasury, unless under some imperative military necessity, in the place or section Avhere the same shall be conducted, or unless requested by an agent or some other authorized officer of the
Treasury Department, in Avhich case; all commanders of military departments,
districts, and posts, Avill render such aid in carrying out the provisions of the
said act, and in enforcing due observance of the said regulations of the Secretary
bf the Treasury, as can be given without manifest injury to the public service.
IL'
.
,.
It is further ordered that every officer or private, or person employed in or
with the regular or volunteer forces of the United States, who may receive o
have under his control any property which shall have been abandoned by the
OAvner or owners, or captured in any district declared to be in insurrection
against the United States, including all property seized under military orders,
excepting only such as shall be required for military use of the United States
forces, shall promptly turn over all such property to the agent appointed by the
Secretary of the Treasury to receive the same, Avho shall give duplicat^e receipts
therefor.
And every such officer or private, or person employed in or with the regular
or volunteer forces of the United States, shall also promptly turn over to such
agent, in like manner, all receipts, bills of lading, and other papers, documents,
and vouchers shoAving title to such property, or the right to the possession, control, or direction thereof; and he shall make such order, indorsement, or writing
as he has poAver to make, to enable such agent to take possession of such property or the proceeds thereof. Arms, munitions of Avar, forage, horses, niules,
Avagons, beef-cattle, and supplies Avhich are necessary in military operations,
shall be • turned over to the proper officers of the ordnance, or of the quartermaster, or of the commissary departments, respectively, for the use of the army..
All other property abandoned or captured or seized, as aforesaid, shall be delivered to the agent appointed by the Secretary of the Treasury.
T h e officer receiving or turning over such property shall give the usual a.nd
necessary invoices, receipts, or vouchers therefor, and shall make regular returns
thereof, as prescibed by the army regulations. The receipts of the agents of
the Treasury Department shall be vouchers for all property delivered to them,
and AAdienever called upon by the agent of the Treasury Department authorized
to receive such abandoned or captured or seized property, as aforesaid, or the
proceeds thereof, all persons employed in the military serAdce Avill give him full
information in regard thereto ; and if requested by him so to do, they shall give
him duplicates or copies of the" reports and returns thereof, and of the receipts,
invoices, and vouchers therefor.
And every officer of the army of the United States hereafter receiving abandoned or captured or seized property, *or the proceeds thereof, or under Avliose
order it may be applied to the use of the military forces, as aforesaid, shall,
upon request of a duly authorized agent of the Treasury Department, render a
written report, with invoices thereof, to said agent, in Avhich he will specify the
arms, supplies, or other munitions of Avar, retained for the use of the military
forces as aforesaid, and also separately the property turned over to said agent,
or w^hich may ha\"e been sold or otherAvise disposed of.
326
REPORT ON THE FINANCES.
And in case a sale of any such property shall be made under his authority,
or under the authority of any one subject to his order, he Avill so state, and Avill
describe the property so sold, and will state Avhen and Avhere and by and to
whom sold, and the amount received therefor, and Avhat disposition was made of
the proceeds.
And all officers of the army of the United States will at all times render to
the agents appointed by the Secretary of the Treasury all such aid as may be
' necessary to enable them to take possession of and transport all such property,
so far as can be done without manifest injury to the public service.
III.
c All commanders of military departments, districts and posts, Avill, upon receipt of this order, revoke all existing orders Avithin their respective commands
conflicting or inconsistent herewith, or AAdiich permit or prohibit or in any manner interfere with any trade or transportation conducted under the regulations
of the Secretary of the Treasury; and their attention is particularly directed to
said regulations, prescribed March 31, 1863, and they Avill respectively make
such orders as will insure strict observance - of this order throughout their respective commands. ,
.
"
"
All expenses of transporting property herein referred to will be reported by
the officers of the quartermaster's department, Avho furnish such transportation,
to the agents of the Treasury Department, and also, through the ordinary channels, to the Quartermaster General at Washington, in order that the said expenses
may be reimbursed from the proceeds of sales of such transported property. •
V
^
E D W I N M. STANTON, Secretary of War.
W A R DEPARTMENT, Je^Zy 29, 1864. '
The attention of all officers and soldiers of the army of the United States*
whether volunteer or regular, is specially directed to the regulations of the
Secretary of the Treasury, approved by the President, dated July 29, 1864, and
- superseding the regulations of September 11, 1863; and they Avill in all respects observe general order of this department" numbered 88, and dated
March 31, 1863, with regard to said regulations of J u l y 29, 1864, as if the
same had been originally framed and" promulgated Avith reference to them;
and attention is called to the several acts of Congress appended hereto, and.
especially to sections 9 and 10 of the act approved J u l y 2, 1864.
E D W I N M. S T A N T O N , Secretary of War.
ORDER OF SECRETARY OF NAVY.
N A V Y DEPARTMENT,
Washington, March ^ 1 , 1^62.
For the purpose of more effectually preventing all commercial intercourse with
insurrectionary States, except such as shall be authorized in pursuance of laAV,
and' of securing consistent, uniform, and efficient action in conducting such intercourse as shall be so authorized, and for the purpose of carrying out ,the proAdsions of an act of Congress entitled " A n act to provide for the collection of
abandoned, property and for the prevention of frauds in insurrectionary States,"
approved.March 12, 1863, it is hereby ordered—
That no officer ofthe navy ofthe United States, nor other person connected'
thercAAdth, shall authorize or haA^e any interest in the transportation.of any goods,
REPORT ON THE FINANCES.
'
,
327
wares, or mercha^ndise (except supplies belonging to or contracted for by the
United States, designed for the military or naval forces thereof, and moAdng
under "military or naval orders, and except also sutlers' supplies and other things
necessary for the use and comfort of the naval forces of the United States, and
moAdng under.permits of the authorized officers of the Treasury Department) into
any State declared by the President to be in insurrection; nor authorize nor haA^e
any interest in the purchase or sale therein of any goods or chattels, wares or
merchandise, cotton, tobacco, or other products of the soil thereof, nor the transportation ofthe same, except as aforesaid, therefrom or therein; nor shaX any
such officer or person authorize, prohibit, or in any manner interfere wit h any
such purchase or sale or transportation Avhich shall be conducted under t he regulations of the Secretary of the Treasury, unless under some imperative military
necessity in the place or section where the same shall be conductedv or unless
requested by au agent or some other authorized officer of the Treasury Department, in Avhich case all officers of the navy of the United States and other persons connected thercAvith Avill render such aid in carrying out the provisions of
the said act and of the laAV, and in enforcing due observance of the said regulations of the Secretary of the Treasury as can be given Avithout manifest injury to
the public service. .
IL
I t is further ordered that every officer, sailor, or marine in the naval service
of the United States who shall receive or have under his control any property
which shall have been abandoned by the owner or owners, or captured in any
district declared to be in insurrection against the United States, including all
property seized in any such district, under naval orders, excepting only such as
shall be required for the use of the naval forces of the United States, and as is
excluded by the act of March 12, 1863, shall promptly turn over all such property to the agent appointed by the Secretary of the-Treasury to receive the
same, wdio shall give receipts therefor, if desired. ,
And every such officer, sailor, or marine shall also turn over to such agent in
like manner all receipts, bills of lading, and other papers, documents, and
vouchers showing title to such property, or the right to the possession, control,
or direction thereof; and he shall make such order, indorsement, or writing as
•he has'poAver to make to enable such agent to take possession of such property,,
or the proceeds thereof. Arms, munitions of war, forage, horses, mules, Avagons,
' beef-cattle and supplies which are necessary in naval operations, shall be turned
over to the proper officers for the use of the navy. All other -property abandoned, captured, or seized, as aforesaid, shall be delivered to the said agent of the
Treasury Department.
•
The officer receiAdng or turning over such property shall give the usual and
necessary invoices, receipts or vouchers therefor, and shall make regular returns
thereof as prescribed by the navy regulations. The receipts of the agents of
the Treasury Department shall be vouchers for all property delivered to them;
and whenever called upon by the said agent of the Treasury Department authorized to receive such abandoned, or captured, or seizied property, as aforesaid,
or the proceeds thereof, all persons employedin the naval service of the United
States will give him full information in regard thereto; and if requested by him
so to do, they shall give him duplicates or copies of the reports and returns
thereof, and of the receipts, invoices, and vouchers therefor.
And every officer of the navy of the- United States hereafter receiving abandoned, or captured, or seized property in any insurrectionary State as aforesaid-,
or the proceeds thereof, or under Avhose order it may be applied to the use of the
naval forces as aforesaid, shall, upon request of an agent appointed by the Secretary of the Treasury as aforesaid^ render a written report, with invoices thereof.
328
REPORT ON THE FINANCES.
to said agent, in which he Avill specify the arms, supplies, or other munitions of
war retained for use of the naval forces, as aforesaid, and also, separately, the
property turned over to said agent, or which may have been sold or otherwise
disposed of. And in case a sale of any such property shall be made under his
^authority, or under the authority of any one subject to his order, he will so state,
and Avill describe the property so sold, and Avill state Avhen and AAdiere, and by
and to whom sold, and the amount received therefor, and what disposition AA^as '
made of the proceeds. '
'
And all bificers of the navy of the United States will, at all times, render to
the agents appointed by the Secretary of the Treasury all such aid as may be
necessary to enable them to take possession of any abandoned, or captured, or
seized property aforesaid, and in transporting the same, so far as can be done
without manifest injury to the public service.
All expenses of transporting property herein referred to AAdll be reported by
the officers Avho furnish the transportation to the agent of the Treasury Department, and also, through the proper channels, to the Navy Department at
Washington, in order that the expenses may be reimbursed from the proceeds
of sales of such transported property.
IIL
All naval officers in command of squadrons, vessels, or stations, will, upon
receipt of this order, revoke all existing orders throughout their respective comm^ands conflicting or inconsistent herewith, or Avhich permit, or prohibit, or in
any .manner interfere with any trade or transportation conducted under the
regulations ofthe Secretary ofthe Treasury not understood as applying to any
lawful maritime prize by the naval forces of the United States; and their
attention is particularly directed to said regulations, prescribed March 31, 1863,
and they Avill respectively make such orders as AVJII insure strict observance of
this order throughout their respective commands.
GIDEON WELLES,
Secretary of the Navy.
NAVY DEPARTMENT,
July 29, 1684.
The attention of all officers, sailors and marines of the ,navy of the United
States is especially directed to the regulations of the Secretary of the Treasury,
approved by the President, dated July 29, 1864, and superseding the regular
tions of September 1,3, 1863, and they will, in all respects, observe the order of
this department, dated March 31, 1863, Avith regard to said regulations of J u l y
29, 1864, as if the same had been originally promulgated in reference to them;
and attention is called to the several acts of Congress appended, hereto, and
especially to sections 9 and 10 of the said act approved J u l y 2, 1864.
GIDEON WELLES,
Secretary of tlie Navy.
ORDER OF QUARTERMASTER GENERAL.
[General Orders No. 32.]
QUARTERMAS,TER GENERAL'S O F F I C E ,
Washington City, August 4, 1864.
I . All officers of the quartermaster's department, upon receiving from the
duly authorized agents of the Treasury Department written application for the
^se of transportation h j land or.Avater for collecting and forAvarding tp market
REPORT ON THE FINANCES.
.329
abandoned, captured,' and confiscable property, under the regulations of the
Secretary of the Treasury ^f 29th of July, 1864, Avill submit such applications
to their immediate commander, Avith such explanation as to the available means
of transportation on hand, and the quantity called for by the application, as
AAdll enable the commanding officer to decide whether it can be furnished Avithout interference Avith or injury to the military service or operations of the troops
under his command.
If approved by the commander, the transportation will be furnished.
I I . Of all actual expenditures incurred by the quartermaster's department
in executing this order, accurate account will be kept, which will be transmitted
to the Quartermaster General, Avitli full explanations, in order that the appropriation ofthe quartermaster's department may be reimbursed by the Treasury
Department out ofthe proceeds of sales of property collected under this order.
No charge Avill be made for the use of steamers and sail vessels for the transportation or collection of such property, unless there is detention during the
time of collecting, loading, or discharging the property.
For all time thus consumed, the proper charges, as of time of chartered, vessels, of crcAYS, and for coal and stores consumed, will be made.
M. C. MEIGS, .
. Bvt. Maj. Gen. and Q. M. Gen.
.
PROCLAMATIONS OF T H E P R E S I D E N T .
[August 16, 1861.]
BY THE PRESIDENT OF THE UNITED STATES OF AMERICA.
A PROCLAMATION.
Whereas, on the fifteenth day of April, eighteen hundred and sixty-one, the
President of the United States, in vicAV of an insurrection against the la AVS.
Constitution,.J and government of the United States, which had broken out
within the States of South Carolina, Georgia, Alabama, Florida, Mississippi,
Louisiana, and Texas, and in pursuance of the provisions of the act entitled
*' An act to provide for calling forth the militia to execute the laws of the Union,
suppress insurrections, and repel invasions, and to repeal the act noAV in force
for that purpose," approved February twenty-eight, seventeen hundred and
ninety-five, did call forth the militia to suppress said insurrection, and to cause
the laAvs of the Union to be duly executed, and the insurgents have failed to
disperse by the time directed by the President; and whereas such insurrection
has since broken out, and yet exists, within the States of Virginia, North Carolina, Tennessee, and Arkansas; and Avhereas the insurgents in all the said
States claim to act under the authority thereof, and such claim is not disclaimed
or repudiated by the persons exercising the functions of government in such
"State or States, or in the part or parts thereof in Avhich such combinations exist,
nor has su'ch insurrection been suppressed by said States:
NoAv, therefore, I, Abraham Lincoln, President of the United States, in
pursuance of an act of Congress approved July thirteen, eighteen hundred and'
sixty-one, do hereby declare that the inhabitants of the said States of Georgia, '
South Carolina, Virginia, North Carolina, Tennessee, Alabama, Louisiana,
Texas, Arkansas, Mississippi, and Florida, (except the inhabitants of that part
of the State of Virginia lying west of the Alleghany mountains, and of such
other parts of that State and the other States hereinbefore named as may maintain a loyal adhesion to the Union and the Constitution, or may be, from time
to time, occupied and controlled by forces ofthe United States engaged in the /
330
REPORT ON THE FINANCES.
dispersion of said insurgents,) are in a state of insurrection against the United
States, and that all commercial intercourse betAveen the same and the inhabitants
thereof, Avith the exceptions aforesaid, and the citizens of other States and other
parts of the United States, is unlawful, and will remain unlaAvful until such insurrection shall cease or has been suppressed; that all goods and chattels, AA^ares
and mercltandise, coming from any of said States, Avith the exceptions aforesaid, into other parts of the United States, Avitliout the special license and permission of the President, through the Secretary of the Treasury, or proceeding
to any of said States, Avith the exceptions aforesaid, by land or water, together
with the vessel or vehicle coiweying the same, or conveying persons to or from
said States, Avitli said exceptions, Avill be forfeited to the United States; and
that, from and after fifteen days from the issuing of this proclamation, all ships
and vessels belonging in Avhole or in part to any citizen or inhabitant of any of
said States, Avith said exceptions, found at sea or in any port of the United
States, Avill be forfeited to the United States; and I hereby enjoin upon all district attorneys, marshals, and officers of the revenue and of the military and
naval forces of the United States to be vigilant in the execution of said act, and
in the enforcement of the penalties and forfeitures imposed or declared by it;
leaving any party who may think himself aggrieved thereby to his application
to the Secretary of the Treasury for the remission of any penalty or forfeiture,
which the; said Secretary is authorized by laAv to grant, if, in his judgment, the
special circumstances of any case shall require such remission.
In Avitness Avhereof I have hereunto set my hand, and caused the seal of the,
United States to be affixed.
Done at the city of Washington, this sixteenth day of August, in the j e a r
TT 9 1 ^^^^^' Lord eighteen hundred and sixty-onfe, and ofthe independence of
^ *'*'*•' the United States of America the eighty-sixth.
ABRAHAM LINCOLN.
By the President:
WILLIAM H . SEWARD, Secretary of State.
[ J u l y l , 1862.]
'
•
BY THE PRESIDENT OF THE UNITED STATES.
A PROCLAMATION.
Whereas, in and by the second section of an act of Congress passed on the
7th day of June, A. D. 1862,° entitled '' An act for the collection of direct taxes
in insurrectionary districts within the United States, and for other purposes," it
is made the duty of the President to declare, on or before the first day of J u l y
then next following, by his proclamation, in Avhat State and parts of States insurrection exists :_
Now, therefore, be it known that I, Abraham Lincoln, President of the
UnitedStates of America, do hereby declare and proclaim that the States of
South Carolina, Florida, Georgia, Alabama, Louisiana, Texas, Mississippi, Arkansas, Tennessee, North Carolina, and the State of Virginia, ex.cept.the following counties: Hancock, Brooke, Ohio, Marshal, Wetzel, Marion, Monongalia,
Preston, Taylor, Pleasants, Tyler, Ritchie, Doddridge, Harrison, Wood, Jackson, Wirt, Roane, Calhoun, Gilmore, Barbour, Tucker, LcAvis, Braxton, Upshur, Randolph, Mason, Putnam, Kanawha, Clay, Nicholas, Cabell, Wayne,
Boon, Logan, Wyoming, Webster, Fayette, and Raleigh, are UOAV in insurrection
and rebellion, and by reason thereof the civil authority of the United.States is
obstructed, so that the provisions of the " Act to provide increased revenue from
imports, to pay the'interest on the public debt, and for other purposes," approved August fifth, eighteen hundred and sixty-one, cannot be peaceably
executed, and ^that the taxes legally chargeable upon real estate under the act
REPORT ON THE FINANCES.
331
last aforesaid, lying wdthin the States and part of States as aforesaid, together
wdth a penalty of fifty per centum pf said taxes, shall be a lien upon the tracts
or lots of the same, severally charged, till paid.
In witness whereof I have hereunto set my hand and caused the seal of the
United States to be affixed.
Done in the city of Washington this first day of July, in the year
[L. S.] of our Lord one thousand eight hundred and sixty-tAvo, and of the in• dependence ofthe United States of America the eighty-sixth.
ABRAHAM LINCOLN.
By the President:
^
F . W. SEWARD,
i
Acting Secretary of State.
[Marcli 31, 1863.]
BY THE PRESIDENT 0,F THE UNITED STATES OF AMERICA.
A PROCLAMATION.
Whereas, in pursuance of the act of Congress approved J u l y 13, 1861, I did
by proclamation, dated August 16, 1861, declare that the inhabitants of the
States of Georgia, South Carolina, Virginia, North Carolina, Tennessee, Alabama, Louisiana, Texas, Arkansas, Mississippi, and Florida, (except the inhabitants of that part of Virginia lying west of the Alleghany mountains, and of
such other parts of that State, and the other States hereinbefore named, as might
maintain a loyal adhesion to the Union and Constitution, or might be from time
to time occupied and controlled by forces of the United States engaged in the
dispersion of said insurgents,) were in a state of insurrection against the United
States, and that all commercial intercourse between the same and the inhabitants thereof, with the exceptions aforesaid, and the citizens of other States and
Other parts of the United States, Avas unlaAvful, and Avould remain unlawful
until such insurrection should cease or.be suppressed, and that all goods and
chattels, wares and merchandise, coming from any of said States, Avith the exceptions afbresaid, into other parts of the United States, Avithout the license and
permission ofthe President, through the Secretary of the Treasury, or proceeding
to any of said States, Avith the exceptions aforesaid, by land or Avater, together
with the vessel or vehicle conveying the same to^or from.said States, Avith the
exceptions aforesaid, Avould be forfeited to the United States : ^ ,
And whereas experience has shoAvn that the exceptions made in and by said
proclamation embarrass the due enforcement of said act of July 13, 1861, and
theproiier regulation of the commercial intercourse authorized by said act with
the loyal citizens of said States :
,
NoAv, therefore, I, Abraham Lincoln, President of the United States, do.
hereby revoke the said exceptions, and declare that the inhabitants of the
States of Georgia, South Carolina, North Carolina, Tennessee, Alabama, Louisiana, Texas, Arkansas, Mississippi, Florida, and Virginia, (except the forty-eight
counties of Virginia designated as West' Virginia, and except, also, the ports of
New Orleans, Key West, Port Royal, and Beaufort, in North Carolina,) are in
a state of insurrection against the IJnited States, and that all commercial inters
course, not licensed and conducted as provided in said act, betAveen the said
States and the inhabitants thereof, with the exceptions aforesaid, and the citizens of other States and other parts of the United States, is unlawful, and Avill
remain unlaAvful until such insurrection shall cease or has been suppressed, and
notice thereof has been duly given by proclamation; and all cotton, tobacco,
-332
REPORT ON THE FINANCES.
and other products, and all other goods and chattels, wares and merchandise,
coming from any of said States, Avith the exceptions aforesaid, into other parts
of thb United States, or proceeding to any of said States, Avith the exceptions
aforesaid, Avithout the license and permission of the President, through the
Secretary of the Treasury, will, together Avith 'the vessel or- vehicle conveying
the same, be forfeited to the United States.
In witness whereof I have hereunto set my hand and caused the seal of the
United States to be affixed. Done' at the city of Washington this
[L. S.] thirty-first day of March, A. D. 1863, and of the independence of the
United States of America the eighty-seventh.
ABRAHAM LINCOLN.
\
By the President:
WiLLAM H. SEWARD,
Secretary of Slate.
[Decembers, 1863.]
BY THE PRESIDENT OF THE UNITED STATES.
A PROCLAMATION.
Whereas, in and by the Constitution of the United States, it is provided that
the President ''shall have poAver to grant reprieves ^and pardons for offences
against the U.dted States, except in cases of inip each ment;" and
Whereas a rebellion UOAV exists whereby the loyal State governments of several
States have for a long time been subverted, and many persons have committed
and are noAV guilty of treason against the United States; and
Whereas, Avith reference to said rebellion and treason, laws have been enacted
by Gongress, declaring forfeitures and confiscation of property an'd liberation of
slaves, all upon terms and conditions therein stated, and also declaring that the.
President was thereby authorized at any time thereafter, by proclamation, to
extend to persons Avho may have participated in the existing rebellion, in any
State or part thereof, pardon and amnesty, with such exceptions and at such
times and on such conditions as he may deem expedient for the public welfare;
and
^'
'
^
•
Whereas the congressional declaration for limited and conditional pardon
accords Avith AV ell-established ^judicial exposition of the pardoning power; and
Whereas, Avith reference to said rebellion, the President of the United States
has issued several proclamations, Avith provisions in regard to the liberation of
slaves; and
Whereas it is now desired by some persons heretofore engaged in said rebellion to resume their allegiance to the United States, and to reinaugurate loyal
State governments within and for their respective States :
Therefore, I, Abraham Lincoln, President of^the United States, do proclaim,
declare, and make knoAvn to all persons Avho have, directly or by implication,
participated in the existing rebellion, except as hereinafter excepted, that a full
pardon is hereby granted to them and each of them, Avith restoration of all rights
of property, except as to slaves, and.in property cases where rights of third parties shall have intervened, and upon the condition that every such person shall
take and subscribe an oath, and thenceforward keep and maintain said oath
inviolate; and which oath shall be registered for permanent preservation, and
shall be of the tenor and effect following, to Avit:
*'I,
— , do solemnly swear, in presence of Almighty God, that.
I will henceforth faithfully support, protect, and defend the Constitution of the
REPORT ON THE FINANCES.
333
United States, and the Union of the States thereunder; and that I will, in like
manner, abide by and faithfully support all acts of Congress passed during the
existing rebellion Avitli reference to slaves, so long and so far .as not repealed,
modified, or held void by Congress, or by decision ofthe Supreme Court; and
that I Avill, in like manner, abide by and faithfully support all proclamations of
the President made during the existing rebellion having reference to slaA^^es, so
long and so far as not modified or declared void by decision of the Supreme
Court. So help me God."
.
The persons excepted from the benefits of the foregoing provisions are all Avho
are, or shall have been, civil or diplomatic officers or agents of the so-called confederate government; all AAdio have left judicial stations under the United States
to aid the rebellion; all Avho are, or shall have been, military or naval officers of
said so-called confederate government above the rank of colonel in the army, or
of lieutenant in the navy; all who left seats in the United States Congress to aid
the, rebellion; all Avho resigned commissions in the army or navy of the United
States, and afterAvards aided the rebellion; and all who have engaged in any AA^ay
in treating"colored persons, or white persons in charge of such, otherwise than
lawfully as prisoners of war, and Avhich persons may have been found, in the
United States service as soldiers, seamen, or in any other capacity.
And I do further proclaim, declare, and make known, that whenever, in any
of the States of Arkansas, Texas, Louisiana, Mississippi, Tennessee, Alabama,
. Georgia, Florida, South Carolina, and North Carolina, a number of persons, not
less than one-tenth in number of the votes cast in such State at the Presidential
election of the year of our Lord one thousand eight hundred and sixty, each
having taken the oath aforesaid, and not having since violated it, and being a
qualified voter by the election laAv of the State existing immediately before the
so-called act of secession, and excluding all others, shall re-establish a State government Avhich shall be republican, and in noAvise contravening said oath, such?
shall be Recognized as the true goA^ernment of the State, and the State shall
receive thereunder the benefits of the constitutional provision which declares
that ''the United States shall guaranty to every State in this Union a republican form of government, and shall protect each of them against invasion; and
on application of the legislature, or the executive, (when the legislature cannot
be'convened,) against domestic violence."
And I do further proclaim, declare, and make known that any provision which
may be adopted by such State government in relation to the freed people of such
State, Avhich shall recognize and declare their permanent freedom, provide for
tlieir education, and which may yet be consistent, as a temporary arrangement,
with their present condition as a laboring, landless, and homeless class, Avill not
be objected to by the national Executive. And it is suggested as not improper,
that, in constructing a loyal State government in any State, the name of the
State, the boundary, the subdivisions, the constitution, and the general code of,
laws, as before the rebellion, be maintained, subject only to the modifications
made necessary by the conditions hereinbefore stated, and such others, if any,
not contraA^ening said conditions, and Avhich may be deemed expadient by those
framing the new State government.
To avoid misunderstanding, it maybe proper to ^ay that this proclamation, so
far as it relates to State governments, has no reference to States Avhere loyal
State governments have all the while been maintained. And for the same reason,
it may be proper to further say, that whether members sent to Congress from
any State shall be admitted to seats constitutionally rests exclusively Avith the
respective houses, and not to any extent with the Executive. x\nd still further,
that this proclamation is intended to present to the people of the States Avherein
the national authority has been suspended, and loyal State governments have
been subverted, a mode in and b}^ Avhich the national authority and loyal State
governments may be re-established Avithin said States, or in any of'them; and.
334 ,
REPORT ON THE FINANCES.
while .the mode presented is the best the Executive can suggest, with his present
impressions, it must not be understood that no other possible mode would bo
acceptable.
Given under my hand at the city of Washington, the eighth day of De[L. s.j cember, A. D. one thousand eight hundred and sixty-three, and of the
independence of the United States of America the eighty-eighth.
ABRAHAM LINCOLN.
' By the President:
WiLLiAAi H. SEWARD,
Secretary of State.
ACTS OF CONGRESS.
AN ACT, approved March 2, 1799, to regulate the collection of duties on imports and
tonnage, referred to in 5th section of the act approved May 20, 1862, and 4tli section of
the act approved March 12, 1863, appended hereto.
. SEC 91. And be it further enacted. That all fines, penalties, and forfeitures
recovered by virtue of this act (and not otherwise appropriated) shall, after deducting all proper costs and charges, be disposed of as follows : one moiety shall
be for the use of the United States, and be paid into the treasuiy thereof by
the collector receiving the same; the" other moiety shall be divided ^betAveen, and •
paid in equal proportions to, t h e collector and naval officer of the district and
surveyor of the port Avherein the same shall have been incurred, or to suclrof
the said officers as there may be in the said district; and in districts where only
one of the aforesaid officers shall have been established, the said moiety shall
be given to such officer :
Provided, nevertheless. That in all cases where such penalties, fines, and forfeitures shall be recovered in pursuance of information, given to such collector
by any person other than the naval office.r or surveyor of the district, the onehalf of such moiety shall be given to such informer, and the remainder thereof
shall be disposed of betAveen the collector, naval officer, and surveyor or surA^eyors, in manner aforesaid :
Provided, also. That Avhere any fines, forfeitures, and penalties incurred by
virtue of this act are recovered, in consequence of any information given.by
any officer of a revenue cutter, they shall, after deducting all proper costs and
charges, be disposed of as follows: one-fourth part shall be for the use of the
United States, and paid into the treasury thereof in manner as before directed;
6ne-fourth part for the officers of the customs, to be distributed as hereinbefore
set forth ; and the remainder thereof to the officers of such cutter, to be divided
among them agreeably to their pay :
And p)^'ovided, likewise, That Avlienever a seizure, condemnation, and sale of
goods, Avares, or merchandise shall take place Avithin the United States, and the
value thereof shall be less than two hundred and fifty dollars, that part of the
forfeiture which accrues to the United States, or so much thereof as
@FedFRASER